Equitable Financial Corp. is a stock holding company for Equitable Bank (the Bank). The Bank is a Nebraska-based community bank, which is engaged in the business of attracting deposits from the general public and using those funds to originate commercial loans, agricultural loans and one- to four-family residential real estate loans. It also originates home equity loans, construction and land loans and consumer loans. The Bank offers deposit products, such as checking, savings, money market deposit accounts, certificates of deposit, interest-bearing negotiable order of withdrawal (NOW) accounts and non-interest bearing demand accounts. The Bank invests a portion of its assets in securities issued by the United States Government and its agencies, the United States Government-sponsored enterprises, and state and municipal Governments. It also invests in mortgage-backed securities primarily issued or guaranteed by the United States Government-sponsored enterprises.