POWER OF ATTORNEY (1994 Form 10-K) KNOW ALL MEN BY THESE PRESENTS that each person whose signature appears below constitutes and appoints DANIEL R. NELSON and DWIGHT V. BOARD, and each of them, such person's true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all such person's capacities with West One Bancorp, an Idaho corporation ("Company"), to sign Company's annual report on Form 10-K for the fiscal year ended December 31, 1993, and any and all amendments thereto and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission under the Securities Exchange Act of 1934, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or each of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof. IN WITNESS WHEREOF, this power of attorney has been executed by each of the undersigned as of this 20th day of January, 1994. SIGNATURE TITLE /s/ Daniel R. Nelson ______________________________ Chairman and Chief Executive Daniel R. Nelson Officer and Director (Principal Executive Officer) /s/ Scott M. Hayes ______________________________ Executive Vice President Scott M. Hayes Chief Financial Officer (Principal Financial Officer) /s/ Jim A. Peterson ______________________________ Senior Vice President and Controller Jim A. Peterson (Principal Accounting Officer) SIGNATURE TITLE /s/ Harry Bettis ______________________________ Director Harry Bettis /s/ W. J. Deasy ______________________________ Director William J. Deasy /s/ John B. Fery ______________________________ Director John B. Fery /s/ Stuart A. Hall ______________________________ Director Stuart A. Hall /s/ Jack B. Little ______________________________ Director Jack B. Little /s/ Warren E. McCain ______________________________ Director Warren E. McCain /s/ D.W. McCallum ______________________________ Director Douglas W. McCallum /s/ Allen T. Noble ______________________________ Director Allen T. Noble ______________________________ Director Philip B. Soulen