Eagle Financial Bancorp (EFBI) 10-K 26 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 26, 2020	Jun. 30, 2019
Document and Entity Information
Entity Registrant Name	EAGLE FINANCIAL BANCORP, INC.
Entity Central Index Key	0001699018
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		1,594,658
Entity Public Float			$ 20,859,068
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and due from banks	$ 408	$ 471
Federal Reserve Bank and Federal Home Loan Bank (FHLB) demand accounts	14,893	6,963
Cash and cash equivalents	15,301	7,434
Interest-bearing time deposits in other banks	2,988	3,486
Loans held for sale	6,390	1,827
Loans, net of allowance for loan losses of $1,166 and $1,187 for 2019 and 2018, respectively	106,568	113,317
Premises and equipment - at depreciated cost	4,062	4,210
FHLB stock - at cost	816	754
Foreclosed real estate held for sale, net	0	217
Bank-owned life insurance (BOLI)	2,005	1,958
FHLB lender risk account receivable	3,646	3,377
Accrued interest receivable	326	354
Deferred federal tax asset	77
Other assets	609	151
Total assets	142,788	137,085
Deposits
Noninterest-bearing	5,967	5,878
Interest-bearing	106,024	100,491
Total deposits	111,991	106,369
Advances from borrowers for taxes and insurance	858	950
Accrued interest payable	2	1
Accrued supplemental retirement plans	1,518	1,301
Accrued federal income tax	9	182
Deferred federal tax liability		131
Other liabilities	507	377
Total liabilities	114,885	109,311
Shareholders' Equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized; none issued and outstanding
Common stock, $0.01 par value, 50,000,000 shares authorized at December 31, 2019 and 2018; issued 1,654,758 at December 31, 2019 and 2018; outstanding 1,594,658 and 1,649,758 at December 31, 2019 and 2018	16	16
Additional paid-in capital	14,165	14,758
Retained earnings	14,819	14,161
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,097)	(1,161)
Total shareholders' equity	27,903	27,774
Total liabilities and shareholders' equity	$ 142,788	$ 137,085

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Consolidated Balance Sheets
Allowance for loan losses (in dollars)	$ 1,166	$ 1,187
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	1,654,758	1,654,758
Common stock, shares outstanding	1,594,658	1,649,758

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Interest and Dividend Income
Interest earned on loans	$ 5,103	$ 4,771
Dividends on FHLB stock	38	45
Other interest-earning deposits	262	230
Total interest and dividend income	5,403	5,046
Interest Expense
Interest on deposits	1,105	770
Total interest expense	1,105	770
Net Interest Income	4,298	4,276
Provision for Loan Losses		99
Net Interest Income After Provision for Loan Losses	4,298	4,177
Noninterest Income
Net gains on loan sales	2,386	1,496
Other service charges and fees	314	186
Income from BOLI	47	46
Other Income	28	4
Total noninterest income	2,775	1,732
Noninterest Expense
Compensation and benefits	4,292	3,433
Occupancy and equipment, net	255	253
Data processing	317	304
Legal and professional services	359	388
FDIC premium expense	16	37
Foreclosed real estate impairments and expenses, net	21	14
Franchise and other taxes	222	219
Advertising	96	104
ATM processing expense	85	83
Charitable contribution expense	6	9
Other expenses	559	627
Total noninterest expense	6,228	5,471
Income Before Income Taxes	845	438
Income Taxes
Current	395	278
Deferred	(208)	(184)
Total income taxes	187	94
Net Income and Comprehensive Income	$ 658	$ 344
Earnings per share - basic and diluted (in dollars per share)	$ 0.43	$ 0.23
Weighted-average shares outstanding - basic and diluted (in shares)	1,475,876	1,493,608

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Esop Shares	Total
Balance at Dec. 31, 2017	$ 16	$ 14,730	$ 13,817	$ (1,226)	$ 27,337
Increase (Decrease) in Stockholders' Equity
Net income			344		344
ESOP shares earned		38		65	103
Stock based compensation expense		68			68
Repurchase of common stock		(78)			(78)
Balance at Dec. 31, 2018	16	14,758	14,161	(1,161)	27,774
Increase (Decrease) in Stockholders' Equity
Net income			658		658
ESOP shares earned		38		64	102
Stock based compensation expense		246			246
Repurchase of common stock		(877)			(877)
Balance at Dec. 31, 2019	$ 16	$ 14,165	$ 14,819	$ (1,097)	$ 27,903

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net income	$ 658	$ 344
Items not requiring (providing) cash:
Depreciation and amortization	199	248
Proceeds on sale of loans in the secondary market	84,893	54,036
Loans originated for sale in the secondary market	(87,070)	(51,031)
Gain on sale of loans	(2,386)	(1,496)
Provision for loan losses		99
(Gain) loss on sale of foreclosed real estate	(28)	1
Deferred federal taxes	(208)	(184)
Increase in cash surrender value of BOLI	(47)	(46)
Stock based compensation expense	246	68
ESOP compensation expense	102	103
Changes in:
FHLB lender risk account receivable	(269)	(209)
Accrued interest receivable	28	(67)
Other assets and prepaid federal income taxes	(458)	173
Accrued federal income taxes	(173)	182
Accrued supplemental retirement plans	217	222
Accrued expenses and other liabilities	131	20
Net cash flows (used in) provided by operating activities	(4,165)	2,463
Investing Activities
Net decrease (increase) in interest-bearing time deposits in other banks	498	1,593
Net increase in loans	6,751	(17,189)
Purchase of FHLB stock	(62)	(18)
Purchase of premises and equipment	(53)	(58)
Proceeds from sale of foreclosed real estate	245	45
Net cash provided by (used in) investing activities	7,379	(15,627)
Financing Activities
Net increase in deposits	5,622	5,251
Repayment of FHLB advances		(9)
Repurchase of common stock	(877)	(78)
Net increase in advances from borrowers for taxes and insurance	(92)	84
Net cash provided by financing activities	4,653	5,248
Increase (Decrease) in Cash and Cash Equivalents	7,867	(7,916)
Cash and Cash Equivalents, Beginning of Year	7,434	15,350
Cash and Cash Equivalents, End of Year	15,301	7,434
Supplemental Cash Flows Information:
Interest paid	1,104	770
Income taxes paid	$ 388	60
Transfers to foreclosed assets held for sale		$ 263

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Nature of Operations and Summary of Significant Accounting Policies
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies General Eagle Financial Bancorp, Inc. (the “Company”), a Maryland corporation and registered bank holding company, was formed on February 21, 2017 to become the bank holding company for Eagle Savings Bank (the “Bank”). The Bank, an Ohio chartered savings and loan association, completed its mutual-to-stock conversion on July 20, 2017. In connection with the Bank’s conversion, the Company acquired 100% ownership of the Bank and the Company offered and sold 1,572,808 shares of its common stock at $10.00 per share, for gross offering proceeds of $15,728. The cost of the conversion and issuance of common stock was approximately $1,423, which was deducted from the gross offering proceeds. The Company also contributed 40,000 shares of its common stock and $100 of cash to Eagle Savings Bank Charitable Foundation (the “Foundation”), a charitable foundation formed in connection with the Bank’s conversion. The Bank’s employee stock ownership plan (“ESOP”) purchased 129,024 shares of the common stock sold by the Company, which was 8% of the 1,612,808 shares of common stock issued by the Company, including the shares contributed to the Foundation. The ESOP purchased the shares using a loan from the Company. The Company contributed $7,153 of the net proceeds from the offering to the Bank, loaned $1,290 of the net proceeds to the ESOP, contributed $100 to the Foundation and retained approximately $5,763 of the net proceeds. Following the Bank’s conversion, voting rights are held and exercised exclusively by the shareholders of the holding company. Deposit account holders continue to be insured by the FDIC. A liquidation account was established in an amount equal to the Bank’s total equity as of the latest balance sheet date in the final offering circular used in the conversion. Each eligible account holder or supplemental account holder are entitled to a proportionate share of this account (a"subaccount") in the event of a complete liquidation of the Bank, and only in such event. The value of this subaccount is subject to an annual decrease based on decreases in the eligible account holder’s or supplemental account holder’s deposit balance, and will cease to exist if the account is closed. The liquidation account will never be increased despite any increase after conversion in the related deposit balance. The Bank may not pay a dividend on its capital stock, if the effect thereof would cause retained earnings to be reduced below the liquidation account amount or regulatory capital requirements. In addition, the stock holding company is subject to certain laws and regulations that may restrict the payout of dividends by the holding company and the repurchase of its capital stock. The Conversion was accounted for as a change in corporate form with the historic basis of the Bank’s assets, liabilities and equity unchanged as a result. Basis of Presentation and Consolidation The consolidated financial statements as of and for the year ended December 31, 2019 include Eagle Financial Bancorp, Inc. and its wholly-owned subsidiary, Eagle Savings Bank, together referred to as “the Company”. Intercompany transactions and balances have been eliminated in consolidation. Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our loans, as well as revenue related to our mortgage banking activities, as these activities are subject to other GAAP discussed elsewhere within our disclosures. Descriptions of our revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income are as follows: Other service charges and fees - these represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when our performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments. Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks and interest-earning deposits in other financial institutions. The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. From time to time, the Bank’s cash accounts may exceed the FDIC’s insured limit of $250. Management considers the risk of loss to be very low and management monitors the account balance and periodically assesses the financial condition of its correspondent banks. The Company had no funds in banks that exceeded federally insured limits at December 31, 2019. Funds of $9,876 held at Federal Home Loan Bank, and $4,651 at Federal Reserve Bank are not subject to FDIC insurance. Interest-bearing Time Deposits in Other Banks Interest-bearing time deposits in other banks mature within one year and are carried at cost. Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances adjusted for charge-offs, the allowance for loan losses, any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Loan origination fees, net of certain direct origination costs are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. When cash payments are received on impaired loans in each loan class, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Troubled debt restructured loans recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least six consecutive months. Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on a historical three-year charge-off experience and expected loss given default derived from the Company’s internal risk rating process. Other adjustments related to changes in lending policies, changes in economic conditions, trends in volume and terms of loans, delinquency levels and trends, changes in value of underlying collateral and the effect of the concentrations of credit are made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical losses or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial real estate and land loans, multi-family loans, commercial loans, construction loans and troubled debt restructurings by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Groups of loans with similar risk characteristics are collectively evaluated for impairment based on the group’s historical loss experience adjusted for changes in trends, conditions and other relevant factors that affect repayment of the loans. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower. Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method over the estimated useful lives of the assets. The estimated useful lives for each major depreciable classification of premises and equipment are as follows: Buildings and improvements 35-40 years Furniture, fixtures and equipment 3-5 years Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. No long-lived asset impairment was recognized during the years ended December 31, 2019 and 2018. Federal Home Loan Bank Stock Federal Home Loan Bank stock is a required investment for institutions that are members of the Federal Home Loan Bank system. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment. Foreclosed Real Estate Held for Sale, Net Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations of foreclosed real estate are included in noninterest expense. Bank-owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Death benefit proceeds received in excess of the policy’s cash surrender value are recognized to noninterest income. Investment returns on the bank-owned life insurance assets are added to the carrying value and included as non-interest income in the statement of income. Any receipt of benefit proceeds is recorded as a reduction of the carrying value of the bank-owned life insurance asset. FHLB Lender Risk Account Receivable Certain loan sales transactions with the FHLB of Cincinnati provide for establishment of a Lender Risk Account (LRA). The LRA consists of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on those sold loans. These withheld funds are an asset to the Company as they are scheduled to be paid to the Company in future years, net of any credit losses on those loans sold. The receivables are initially measured at fair value. The fair value is estimated by discounting the cash flows over the life of each master commitment contract. The accretable yield is amortized over the life of the master commitment contract. Expected cash flows are re-evaluated at each measurement date. If there is an adverse change in expected cash flows, the accretable yield would be adjusted on a prospective basis and the asset would be evaluated for impairment. Accrued Interest Receivable For loans amortized at cost, interest income is accrued based on the unpaid principal balance. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Accrued interest receivable was as follows: December 31, 2019 2018 Loans $ 314 $ 338 FHLB stock and other 12 16 $ 326 $ 354 Income Taxes The Company accounts for income taxes in accordance with authoritative guidance (ASC 740, Income Taxes ). The guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more likely than not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more likely than not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2016. At December 31, 2019 and 2018, the Company had no uncertain income tax positions. Stock Options and Restricted Stock Awards Plan The cost of employee services received in exchange for stock option grants is the grant-date fair value of the awards estimated using an option pricing model. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants. The compensation costs for restricted stock awards is based on the market price of the Company’s common stock at the date of grant multiplied by the number of shares granted. The impact of forfeitures on compensation cost is recognized in the period the award is forfeited. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the awards. Revisions Certain immaterial revisions have been made to the 2018 financial statements related to the presentation of common stock repurchased by the Company. These revisions did not have a significant impact on the financial statement line items impacted. Recently Adopted Accounting Pronouncements ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. ASU 2016-01 is intended to improve the recognition and measurement of financial instruments by requiring equity investments to be measured at fair value with changes in fair value recognized in net income; requiring public entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured and amortized at cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instruments specific credit risk when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. ASU 2016-01 is effective for annual periods and interim periods within those periods, beginning after December 15, 2018. The amendments should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company adopted ASU 2016-01 on January 1, 2019 and it did not have a material effect on its fair value disclosures and other disclosure requirements. These amendments did have an impact on certain items that were disclosed at fair value that did not utilize the exit price notion when measuring fair value. For additional information on fair value of assets and liabilities, see Note 16. In May 2014, the FASB issued ASU No. 2014-09 " Revenue from Contracts with Customers (Topic 606) " (ASU 2014-09). This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 - Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. Originally, the amendments in ASU 2014-09 were effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period and early application is not allowed. In July 2015, the FASB extended the implementation date to annual reporting periods beginning after December 15, 2017 including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 31, 2016, including interim periods within that reporting period. The Company's revenue is comprised of net interest income, which is explicitly excluded from the scope of ASU 2014-09, and non-interest income. The Company has adopted ASU 2014-09 on January 1, 2019 and it did not identify any changes in the timing of revenue recognition when considering the amended accounting guidance. The Company included additional disclosures beginning in the first quarter of 2019 as required by the guidance.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2019
Earnings per Share
Earnings per Share	Note 2: Earnings per Share Basic earnings per common share (“EPS”) allocated to common shareholders is calculated using the two-class method and is computed by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period. Unallocated common shares held by the Company’s Employee Stock Ownership Plan (“the ESOP”) are shown as a reduction in shareholder’s equity and are excluded from weighted-average common shares outstanding for both basic and diluted EPS calculations until they are committed to be released. Diluted earnings per share is adjusted for the dilutive effects of stock-based compensation and is calculated using the two-class method or the treasury method. There were no dilutive effects at December 31, 2019 or 2018. The computation for the years ended December 31, 2019 and December 31, 2018 are as follows: Year Ended Year Ended December 31, December 31, 2019 2018 Net Income $ 658 $ 344 Less allocation of earnings to participating securities 17 2 Net income allocated to common shareholders $ 641 $ 342 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,588,504 1,612,714 Less: Average Unearned ESOP shares: 112,628 119,106 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,475,876 1,493,608 Basic earnings per common share: $ 0.43 $ 0.23 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,475,876 1,493,608 Diluted earnings per common share: $ 0.43 $ 0.23

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2019
Loans and Allowance for Loan Losses
Loans and Allowance for Loan Losses	Note 3: Loans and Allowance for Loan Losses The composition of the loan portfolio at December 31, 2019 and 2018 was as follows: December 31, 2019 2018 Residential mortgage loans $ 59,859 $ 67,169 Commercial real estate and land loans 20,800 17,587 Home equity and other consumer 9,690 13,773 Residential construction loans 11,684 11,756 Residential mortgage loans, non-owner occupied 5,522 6,464 Multi-family real estate loans 1,065 1,185 Commercial loans 5,921 6,041 114,541 123,975 Net deferred loan costs 4 14 Loans in process (6,811) (9,485) Allowance for loan losses (1,166) (1,187) Net loans $ 106,568 $ 113,317 Loans serviced for the benefit of others at December 31, 2019 and 2018 amounted to $1,633 and $1,816, respectively. Loans in process relates to primarily residential mortgage loans. Risk characteristics applicable to each segment of the loan portfolio are described as follows. Residential Mortgage Loans, including Construction Loans and Land Loans: The residential 1‑4 family real estate loans and construction loans are generally secured by owner-occupied 1‑4 family residences. Repayment of these loans is primarily dependent on the personal income and credit rating of the borrowers. Credit risk in these loans can be impacted by economic conditions within the Company’s market areas that might impact either property values or a borrower’s personal income. Land loans are secured primarily by unimproved land for future residential use. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. Residential Mortgage Loans, Non-Owner Occupied: One-to-four family, non-owner occupied loans carry greater inherent risks than one-to-four family, owner occupied loans, since the repayment ability of the borrower is generally reliant on the success of the income generated from the property. Commercial Real Estate and Multi-Family Real Estate: Commercial real estate loans typically involve larger principal amounts, and repayment of these loans is generally dependent on the successful operations of the property securing the loan or the business conducted on the property securing the loan. Multi-family real estate loans are generally secured by apartment complexes. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Bank’s market areas. Commercial: The commercial portfolio includes loans to commercial customers for use in financing working capital needs, equipment purchases and expansions. The loans in this category are repaid primarily from the cash flow of a borrower’s principal business operation. Credit risk in these loans is driven by creditworthiness of a borrower and the economic conditions that impact the cash flow stability from business operations. Home Equity and Other Consumer: The consumer loan portfolio consists of home equity loans and term and line of credit loans such as automobile loans and loans for other personal purposes. Repayment of the home equity loans is primarily dependent on the personal income and credit rating of the borrowers. Credit risk in these loans can be impacted by economic conditions within the Company’s market areas that might impact either property values or a borrower’s personal income. Repayment for term and line of credit loans will come from a borrower’s income sources that are typically independent of the loan purpose. Credit risk is driven by consumer economic factors (such as unemployment and general economic conditions in the Company’s market area) and the creditworthiness of a borrower. The following tables present the activity in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2019 and 2018: Residential Commercial Mortgage Residential Real Estate Home Equity Residential Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2019 Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Provision (credit) charged to expense (30) 86 (50) 11 (15) (1) (1) — Losses charged off — — (39) — — — — (39) Recoveries 15 — 1 — 2 — — 18 Balance, end of year $ 394 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,166 Ending balance: individually evaluated for impairment $ 11 $ — $ — $ — $ — $ — $ — $ 11 Ending balance: collectively evaluated for impairment $ 383 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,155 Loans: Ending balance $ 59,859 $ 20,800 $ 9,690 $ 11,684 $ 5,522 $ 1,065 $ 5,921 $ 114,541 Ending balance: individually evaluated for impairment $ 105 $ — $ 39 $ — $ 671 $ — $ — $ 815 Ending balance: collectively evaluated for impairment $ 59,754 $ 20,800 $ 9,651 $ 11,684 $ 4,851 $ 1,065 $ 5,921 $ 113,726 Residential Commercial Mortgage Residential Real Estate Home Equity Residential Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2018 Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision (credit) charged to expense 146 129 44 12 (82) (11) (139) 99 Losses charged off (35) (68) (7) — — — — (110) Recoveries 15 — — — 2 — — 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ — $ — $ — $ — $ — $ — $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ — $ 43 $ — $ 190 $ — $ — $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668 Internal Risk Categories Loan grades are numbered 1 through 8. Grades 5 through 8 are considered satisfactory grades. The grade of 1, or Special Mention, represents loans of lower quality and is considered criticized. The grades of 2, or Substandard, 3, or Doubtful, and 4, or Loss refer to assets that are classified. The use and application of these grades by the Company will be uniform and shall conform to the Bank’s policy. Special Mention (grade 1) assets have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Ordinarily, special mention credits have characteristics which corrective management action would remedy. Substandard (grade 2) loans are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Doubtful (grade 3) loans classified as doubtful have all the weaknesses inherent in those classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of current known facts, conditions and values, highly questionable and improbable. Loss (grade 4) loans classified as loss are considered uncollectible and of such little value that their continuance as assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather it is not practical or desirable to defer writing off even though partial recovery may be affected in the future. Satisfactory (grades 5 through 8) represent loans for which quality is considered to be satisfactory. The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2019 and 2018: Commercial Residential Residenetial Real Estate Home Equity Residential Mortgage Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Reael Estate Commercial December 31, 2019 Loans Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 59,395 $ 20,611 $ 9,566 $ 11,684 $ 5,033 $ 1,065 $ 5,773 $ 113,127 Special mention(1) — — — — — — — — Substandard(2) 464 189 124 — 489 — 148 1,414 Doubtful(3) — — — — — — — — Loss(4) — — — — — — — — Total $ 59,859 $ 20,800 $ 9,690 $ 11,684 $ 5,522 $ 1,065 $ 5,921 $ 114,541 Commercial Residential Residential Real Estate Home Equity Residential Mortgage Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2018 Loans Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 66,074 $ 17,390 $ 13,552 $ 11,756 $ 6,442 $ 1,185 $ 5,868 $ 122,267 Special mention(1) — — — — — — — — Substandard(2) 1,095 197 221 — 22 — 173 1,708 Doubtful(3) — — — — — — — — Loss(4) — — — — — — — — Total $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 The following tables present the Company’s loan portfolio aging analysis as of December 31, 2019 and 2018: Recorded 90 Days Investment 30 – 59 Days 60 – 89 Days Past Due Total Total Loans 90 Days and December 31, 2019 Past Due Past Due or More Past Due Current Receivable Accruing Residential mortgage loans $ 75 $ — $ 364 $ 439 $ 59,420 $ 59,859 $ — Commercial real estate and land loans — — — — 20,800 20,800 — Home equity and other consumer 6 18 — 24 9,666 9,690 — Residential construction loans — — — — 11,684 11,684 — Residential mortgage loans, non-owner occupied — — 489 489 5,033 5,522 — Multi-family real estate loans — — — — 1,065 1,065 — Commercial loans — — — — 5,921 5,921 — Total $ 81 $ 18 $ 853 $ 952 $ 113,589 $ 114,541 $ — Recorded 90 Days Investment 30 – 59 Days 60 – 89 Days Past Due Total Total Loans 90 Days and December 31, 2018 Past Due Past Due or More Past Due Current Receivable Accruing Residential mortgage loans $ 86 $ — $ 362 $ 448 $ 66,721 $ 67,169 $ — Commercial real estate and land loans — — — — 17,587 17,587 — Home equity and other consumer 37 18 71 126 13,647 13,773 — Residential construction loans — — — — 11,756 11,756 — Residential mortgage loans, non-owner occupied 493 — — 493 5,971 6,464 — Multi-family real estate loans — — — — 1,185 1,185 — Commercial loans 125 — — 125 5,916 6,041 — Total $ 741 $ 18 $ 433 $ 1,192 $ 122,783 $ 123,975 $ — A loan is considered impaired, in accordance with the impairment accounting guidance (ASC 310‑10‑35‑16), when based on current information and events, it is probable the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. The following tables present impaired loans as of December 31, 2019 and 2018: Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income December 31, 2019 Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 71 $ 71 $ — $ 73 $ 4 Commercial real estate and land loans — — — — — Home equity and other consumer 39 39 — 41 2 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 671 671 — 307 19 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 8 1 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 815 $ 815 $ 11 $ 429 $ 26 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income December 31, 2018 Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ — $ — $ — $ — $ — Commercial real estate and land loans — — — 108 — Home equity and other consumer 43 43 — 36 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 190 190 — 192 10 Multi-family real estate loans — — — — — Commercial loans — — — 125 9 Loans with an allocated allowance: Residential mortgage loans 74 74 3 103 4 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 307 $ 307 $ 3 $ 564 $ 24 Interest income recognized is not materially different than interest income that would have been recognized on a cash basis. The following table presents the Company’s nonaccrual loans at December 31, 2019 and 2018. This table excludes performing troubled debt restructurings. December 31, 2019 2018 Residential mortgage loans $ 364 $ 362 Commercial real estate and land loans — — Home equity and other consumer — 71 Residential construction loans — — Residential mortgage loans, non-owner occupied 489 — Multi-family real estate loans — — Commercial loans — — Total $ 853 $ 433 Following is a summary of troubled debt restructurings at December 31, 2019 and 2018: Number of Recorded Contracts Investment At December 31, 2019 Residential mortgage loans 1 $ 71 Commercial real estate and land loans — — Home equity and other consumer 2 39 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 182 Multi-family real estate loans — — Commercial loans — — 7 $ 292 Number of Recorded Contracts Investment At December 31, 2018 Residential mortgage loans 1 $ 74 Commercial real estate and land loans — — Home equity and other consumer 2 43 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 190 Multi-family real estate loans — — Commercial loans — — 7 $ 307 As of December 31, 2019, the Company had total troubled debt restructurings of $292. There were five residential mortgage loans and residential non-owner occupied loans totaling $253 in troubled debt restructurings with the largest totaling $71. The remaining $39 in troubled debt restructurings consisted of two home equity loans. As of December 31, 2018, the Company had total troubled debt restructurings of $307. There were five residential mortgage loans and residential non-owner occupied loans totaling $264 in troubled debt restructurings with the largest totaling $74. The remaining $43 in troubled debt restructurings consisted of two home equity loans. These loans were modified due to short term concessions. The Company made no commitments to lend additional funds to these debtors owing receivables whose terms have been modified in troubled debt restructurings. During the years ended December 31, 2019 and 2018 there were no loans modified as troubled debt restructurings. Loans to executive officers, directors and their affiliates of the Company for the years ended December 31, 2018 and 2017 are summarized as follows: December 31, 2019 2018 Balance, beginning of year $ 79 $ 89 Loan disbursements — — Principal repayments (20) (10) Balance, end of year $ 59 $ 79 At December 31, 2019 and 2018, there was an additional $50 and $33 in available credit on loans to executive officers, directors and their affiliates. In management’s opinion, such loans and other extensions of credit were made in the ordinary course of business and were made on substantially the same terms (including interest rates and collateral) as those prevailing at the time for comparable transactions with other persons. Further, in management’s opinion, these loans did not involve more than normal risk of collectability or present other unfavorable features.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2019
Premises and Equipment
Premises and Equipment	Note 4: Premises and Equipment Major classifications of premises and equipment, stated at cost, at December 31, 2019 and 2018, are as follows: December 31, 2019 2018 Land $ 1,169 $ 1,169 Buildings and improvements 3,629 3,629 Furniture, fixtures and equipment 1,865 1,812 6,663 6,610 Less accumulated depreciation 2,601 2,400 Net premises and equipment $ 4,062 $ 4,210 Depreciation expense for the years ended December 31, 2019 and 2018 was $201 and $209, respectively.

FHLB Lender Risk Account (LRA)

FHLB Lender Risk Account (LRA) Receivable	12 Months Ended
	Dec. 31, 2019
FHLB Lender Risk Account (LRA) Receivable
FHLB Lender Risk Account (LRA) Receivable	Note 5: FHLB Lender Risk Account (LRA) Receivable The Company has an established LRA with the FHLB of Cincinnati consisting of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on sold loans. The funds withheld to settle these inherent losses that are probable totaled $6,191 and $5,881 at December 31, 2019 and 2018, respectively; however, these receivables are recorded at fair value at the time of sale, which includes consideration for inherent losses that are probable. In the event that the credit losses do not exceed the withheld funds, the LRA agreements provide for payment of these funds from the FHLB to the Company in 26 annual installments, beginning five years after the sale date. The carrying value of the LRA totaled $3,646 and $3,377 at December 31, 2019 and 2018, respectively. The Company had mandatory delivery contracts outstanding of $6.7 million at December 31, 2019.

Foreclosed Real Estate Held for

Foreclosed Real Estate Held for Sale, Net	12 Months Ended
	Dec. 31, 2019
Foreclosed Real Estate Held for Sale, Net
Foreclosed Real Estate Held for Sale, Net	Note 6: Foreclosed Real Estate Held for Sale, Net Foreclosed real estate held for sale, net is summarized as follows: December 31, 2019 2018 Commercial real estate $ — $ 127 Owner-occupied residential real estate — 90 $ — $ 217 At December 31, 2019, there was no foreclosed real estate. At December 31, 2018 foreclosed real estate included one owner-occupied residential property totaling $90, and one commercial real estate property totaling $127. Activity in foreclosed real estate held for sale, net is summarized as follows: December 31, 2019 2018 Balance, beginning of year $ 217 $ — Foreclosures — 263 Proceeds from sale (245) (45) Loans to facilitate sales — — Impairment — — Gain (loss) on sale 28 (1) Balance, end of year $ — $ 217 The Company had two loans in the process of foreclosures totaling $523 at December 31, 2019.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2019
Deposits
Deposits	Note 7: Deposits Deposits are summarized as follows: Description and weighted-average interest rates: December 31, 2019 2018 Non-interest bearing checking accounts 2019 - 0.00% $ 5,967 2018 - 0.00% $ 5,878 Interest bearing checking accounts 2019 - 0.18% 20,786 2018 - 0.16% 19,909 Savings accounts 2019 - 0.14% 17,313 2018 - 0.14% 17,010 Money market demand accounts 2019 - 0.63% 20,356 2018 - 0.22% 17,074 Total checking, savings and money market deposits 64,422 59,871 Certificates of deposits 0.00 - 0.99% 2,410 5,506 1.00 - 1.99% 19,431 31,681 2.00 - 2.99% 24,860 9,311 3.00 - 3.99% 868 — Total certificates - average rate 2.07% and 1.72% 47,569 46,498 Total deposits - average rate 1.07% and 0.85% $ 111,991 $ 106,369 At December 31, 2019, the scheduled maturities of certificates of deposits are summarized as follows: December 31, 2019 2020 $ 26,409 2021 11,091 2022 5,052 2023 998 2024 4,019 $ 47,569 Certificates of deposits in denominations of $250 or more were $5,018 and $4,491 at December 31, 2019 and 2018, respectively. There were no brokered deposits at December 31, 2019 and 2018. Under the Federal Deposit Insurance Act and the FDIC’s implementing regulations, $250 is the standard maximum deposit insurance amount for deposits in an insured depository institution that are maintained in the same ownership right and capacity. Deposits maintained in different rights and capacities are insured separately from each other. Deposits from executive officers, directors and affiliates held by the Bank at December 31, 2019 and 2018 totaled $576 and $866, respectively. Interest expense on deposits is summarized as follows: Years Ended December 31, 2019 2018 Checking accounts $ 33 $ 28 Savings accounts 24 25 Money market demand accounts 91 42 Certificates of deposits 957 675 $ 1,105 $ 770

FHLB Advances

FHLB Advances	12 Months Ended
	Dec. 31, 2019
FHLB Advances
FHLB Advances	Note 8: FHLB Advances The Bank had no advances from the Federal Home Loan Bank at December, 31 2019 and 2018. At December 31, 2019, the Bank had an additional $48.8 million of available borrowing capacity. At both December 31, 2019 and 2018, the Bank had an unused line of credit with the Federal Home Loan Bank of $10,000.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes
Income Taxes	Note 9: Income Taxes The provision for income taxes includes these components: Years Ended December 31, 2019 2018 Federal taxes currently payable $ 395 $ 278 Federal deferred income taxes (208) (184) Federal income tax expense $ 187 $ 94 In lieu of state income taxes, the Company pays a franchise tax. Franchise taxes for 2019 and 2018 were $222 and $219, respectively. A reconciliation of federal income tax expense at the statutory rate to the Company’s actual federal income tax expense is shown below: Years Ended December 31, 2019 2018 Computed at the statutory rate of 21% $ 177 $ 92 Increase (decrease) resulting from Tax-exempt BOLI income (10) (10) Incentive Stock Options 16 4 ESOP 7 13 Other (3) (5) Actual federal income tax expense $ 187 $ 94 The tax effects of temporary differences related to the deferred federal tax asset (liability) shown on the balance sheets were: December 31, 2019 2018 Deferred tax assets Allowance for loan losses $ 245 $ 249 Deferred compensation 282 237 Charitable contributions 20 66 Non-Incentive Stock Options 10 2 Other assets 33 6 590 560 Deferred tax liabilities FHLB stock basis difference (87) (87) Depreciation (92) (103) Restricted stock and 83B elections (1) (2) FHLB lender risk account receivable (333) (499) (513) (691) Net deferred federal tax asset (liability) $ 77 $ (131) Retained earnings at December 31, 2019 and 2018, includes approximately $577, for which no deferred federal income tax liability has been recognized. This amount represents an allocation of income to bad debt deductions for tax purposes only. Reduction of amounts so allocated for purposes other than tax bad debt losses or adjustments arising from carryback of net operating losses would create income for tax purposes only, which would be subject to the then-current corporate income tax rate. The deferred federal income tax liabilities on the preceding amount that would have been recorded if they were expected to reverse into taxable income in the foreseeable future was approximately $117 and $121 at December 31, 2019 and 2018.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2019
Regulatory Matters
Regulatory Matters	Note 10: Regulatory Matters The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance-sheet items as calculated under United States Generally Accepted Accounting Principles, regulatory reporting requirements and regulatory capital standards. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Furthermore, the Bank’s regulators could require adjustments to regulatory capital not reflected in these financial statements. Quantitative measures established by regulatory reporting standards, to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital (as defined), Tier I capital (as defined) and common equity Tier 1capital (as defined) to risk-weighted assets (as defined) and Tier I capital (as defined) to average assets (as defined). Management believes, as of December 31, 2019 and 2018, that the Bank meets all capital adequacy requirements to which it is subject. As of December 31, 2019 and 2018, the most recent notification from the Bank’s regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based capital, Tier I risk-based capital, common equity Tier 1 risk-based capital and Tier I leverage ratios as set forth in the table. There are no conditions or events since that notification that management believes have changed the Bank’s category. In addition to the minimum capital ratios, the Bank must maintain a capital conservation buffer of common equity Tier 1 capital in an amount greater than 2.5% of total risk-weighted assets to avoid being subject to limitations on capital distributions and discretionary bonuses. As a result of the recently enacted Economic Growth, Regulatory Relief, and Consumer Protection Act (the "Act"), banking regulatory agencies including the Federal Reserve Board must establish for institutions with less than $10 billion of assets a "community bank leverage ratio" of tangible equity capital to total average consolidated assets of between 8 to 10%. Institutions with capital meeting the specified requirement and electing to follow the alternative regulatory capital structure will be considered to comply with the applicable regulatory capital requirements, in1cluding the risk-based requirements. The establishment of the community bank leverage ratio is subject to notice and comment rulemaking by the federal regulators and the agencies issued a proposed rule in February 2019 that would set the "community bank leverage ratio" at 9%. In addition, as a result of the Act, the Federal Reserve Board has amended its small bank holding company and savings and loan holding company policy statement to provide that holding companies with consolidated assets of less than $3 billion that are (i) not engaged in significant nonbanking activities, (ii) do not conduct significant off-balance sheet activities, and (3) do not have a material amount of SEC-registered debt or equity securities, other than trust preferred securities, that contribute to an organization's complexity, are not subject to consolidated regulatory capital requirements. The Bank’s actual capital amounts and ratios are presented in the following tables (minimum capital requirements exclude the capital conservation buffer): Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions As of December 31, 2019: Amount Ratio Amount Ratio Amount Ratio Equity $ 22,013 Allowance for loan losses 1,166 Total risk-based capital (to risk-weighted assets) $ 23,179 17.2 % $ 10,809 8.0 % $ 13,511 10.0 % Tier I capital (to risk-weighted assets) 22,013 16.3 % 8,107 6.0 % 10,809 8.0 % Common equity Tier I capital (to risk-weighted assets) 22,013 16.3 % 6,080 4.5 % 8,782 6.5 % Tier I capital (to adjusted total assets) 22,013 15.4 % 5,709 4.0 % 7,136 5.0 % Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions As of December 31, 2018: Amount Ratio Amount Ratio Amount Ratio Equity $ 20,849 Allowance for loan losses 1,187 Total risk-based capital (to risk-weighted assets) $ 22,036 16.9 % $ 10,459 8.0 % $ 13,074 10.0 % Tier I capital (to risk-weighted assets) 20,849 15.9 % 7,844 6.0 % 10,459 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,849 15.9 % 5,883 4.5 % 8,498 6.5 % Tier I capital (to adjusted total assets) 20,849 15.2 % 5,495 4.0 % 6,868 5.0 %

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2019
Employee Benefits
Employee Benefits	Note 11: Employee Benefits The Company has supplemental retirement plans for directors, certain senior officers and key employees. Participants in the directors plan, shall be fully vested upon retirement and will receive an annual benefit for five years equal to $1 for each year of service provided by the director to the Company. Participants in the plan for certain senior officers and key employees, upon retirement, will receive annually, for fifteen years, 45% of their final three-year annual base salary amount average. The plans are uniquely designed for each participant. The charge to expense for 2019 and 2018 for both plans was approximately $218 and $222, respectively. Such charges reflect the straight-line accrual over the period until full eligibility date at normal retirement of 66 years of age of the present value of benefits due each participant, using a 5% discount factor at both December 31, 2019 and December 31, 2018. The resulting liability at December 31, 2019 and 2018 for both plans was approximately $1,518 and $1,301, respectively. The Company purchased life insurance on the participants. The cash surrender value of such insurance was $2,005 and $1,958 at December 31, 2019 and 2018, respectively. The Bank has a 401(k) profit-sharing plan covering substantially all employees who have attained the age of 21 and have completed one year of eligibility service. The Company may, in its sole discretion, make a matched employee contribution during the plan year in an amount as determined by the Company. The Internal Revenue Code may also further restrict matching contributions for highly compensated employees. The Company may, in its sole discretion, make a Profit Sharing Contribution to the Profit Sharing Plan. Employees will be eligible to receive an allocation if they have completed at least 1000 hours of service during the Plan Year and are employed by the Company on the last day of the Plan Year. Profit Sharing Contributions will be allocated to the Profit Sharing Contribution Accounts of each Participant eligible to share in such allocation after the end of the Plan Year. The Company’s contributions to the plan are determined annually by the Board of Directors. Contributions to the plan were $95 and $65 for the years ended December 31, 2019 and 2018, respectively.

Equity Incentive Plan

Equity Incentive Plan	12 Months Ended
	Dec. 31, 2019
Equity Incentive Plan
Equity Incentive Plan	Note 12: Equity Incentive Plan In September 2018, the Company’s stockholders approved the Eagle Financial Bancorp, Inc. 2018 Equity Incentive Plan (the “2018 Plan”). The 2018 Plan authorizes the issuance or delivery to participants of up to 225,792 shares of the Company’s common stock pursuant to the grants of restricted stock awards, incentive stock options, and non-qualified stock options. Of this number, the maximum number of shares of Company common stock that may be issued under the 2018 Plan pursuant to the exercise of stock options is 161,280 shares and the maximum number of shares of Company common stock that may be issued as restricted stock awards is 64,512 shares. Stock options awarded to employees may be incentive stock options or non-qualified stock options. Shares awarded under the 2018 Plan may be authorized but unissued shares or treasury shares. The 2018 Plan contains annual and lifetime limits on certain types of awards to individual participants. Awards may vest or become exercisable only upon the achievement of performance measures or based solely on the passage of time after award. Stock options and restricted stock awards provide for accelerated vesting if there is a change in control (as defined in the 2018 Plan). In September 2018, the Company granted stock options for 32,255 shares to members of the Board of Directors. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in September 2018 have an exercise price $15.89, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.56%, a risk free interest rate of 3.01%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in September 2018 was $5.57 per share. In October 2018, the Company granted stock options for 69,356 shares to Executive Officers of the Company. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in October 2018 have an exercise price $15.75, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.63%, a risk free interest rate of 3.14%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in October 2018 was $5.59 per share. At December 31, 2019, 6,450 of the stock options granted to the Board of Directors were exercisable at an average price of $15.89, and 13,871 of the stock options granted to the Executive Officers were exercisable at an average price of $15.75. At December 31, 2019, no stock options were exercised. The table below represents the stock option activity for the period shown: Remaining Weighted-Average Contractual Life Options Exercise Price (Years) Options outstanding at January 1, 2019 101,611 $ 15.79 4.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at December 31, 2019 101,611 $ 15.79 3.7 Options Exercisable at December 31, 2019 20,321 $ 15.79 3.7 Options outstanding at January 1, 2018 — $ — Granted 101,611 15.79 5.0 Exercised — — Forfeited — — Expired — — Options outstanding at December 31, 2018 101,611 15.79 4.7 Options Exercisable at December 31, 2018 — — — In September 2018, the Company awarded 12,900 restricted shares to members of the Board of Directors. The restricted stock awards have a five year vesting period. During the restricted period, the holder is entitled to full voting rights and dividends, thus are considered participating securities. At December 31, 2019, 2,580 restricted shares awarded to the Board of Directors were vested. In October 2018, the Company awarded 29,050 restricted shares to Executive Officers and other employees of the Company. The restricted stock awards have a five year vesting period. During the restricted period, the holder is entitled to full voting rights and dividends, thus are considered participating securities. At December 31, 2019, 5,810 restricted shares awarded to Executive Officers were vested. The table below presents the restricted stock activity for the period shown: Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2019 41,950 $ 15.79 Granted — — Vested 8,390 15.95 Forfeited — — Non-vested at December 31, 2019 33,560 $ 15.79 Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2018 — $ — Granted 41,950 15.79 Vested — — Forfeited — — Non-vested at December 31, 2018 41,950 $ 15.79 Total compensation cost recognized in the income statement for share-based payment arrangements during 2019 was $246. As of December 31, 2019, there was approximately $916 of total unrecognized compensation cost related to unvested share-based compensation arrangements granted under the Plan. That cost is expected to be recognized over a remaining weighted-average period of 3.7 years.

Employee Stock Ownership Plan

Employee Stock Ownership Plan	12 Months Ended
	Dec. 31, 2019
Employee Stock Ownership Plan
Employee Stock Ownership Plan	Note 13: Employee Stock Ownership Plan In connection with the conversion to an entity owned by stockholders, the Company established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The ESOP borrowed funds from the Company in an amount sufficient to purchase 129,024 shares (approximately 8.0% of the common stock sold in the stock offering). The loan is secured by the shares purchased and will be repaid by the ESOP with funds from contributions made by the Company and dividends received by the ESOP. Contributions will be applied to repay interest on the loan first, then the remainder will be applied to principal. The loan is expected to be repaid over a period of up to 20 years. Shares purchased with the loan proceeds are held in a suspense account for allocation among participants as the loan is repaid. Contributions to the ESOP and shares released from the suspense account are allocated among participants in proportion to their compensation, relative to total compensation of all active participants. Participants will vest in their accrued benefits under the ESOP at the rate of 20 percent per year after two years of service. Vesting is accelerated upon retirement, death or disability of the participant, or a change in control of the Company. Forfeitures will be reallocated to remaining participants. Benefits may be payable upon retirement, death, disability, separation of service, or termination of the ESOP. The debt of the ESOP is eliminated in consolidation. Contributions to the ESOP shall be sufficient to pay principal and interest currently due under the loan agreement. As shares are committed to be released from collateral, the Company reports the compensation expense equal to the average market price of the shares for the respective period, and the shares become outstanding for earnings per share computations. Dividends on unallocated ESOP shares, if any, are recorded as a reduction of debt and accrued interest. ESOP compensation was $102 for the years ended December 31, 2019 and 2018. A summary of the ESOP shares as of December 31 are as follows: Year Ended Year Ended December 31, 2019 December 31, 2018 Shares released to participants 6,451 6,451 Shares allocated to participants 12,902 6,451 Unreleased shares 109,671 116,122 Total 129,024 129,024 Fair Value of unreleased shares $ 1,738,285 $ 1,761,571 In the event the ESOP is unable to satisfy the obligation to repurchase the shares held by each beneficiary upon the beneficiary’s termination or retirement, the Company is obligated to repurchase the shares. In addition, there are no outstanding shares held by former employees that are subject to an ESOP related repurchase option.

Operating Leases (Lessee)

Operating Leases (Lessee)	12 Months Ended
	Dec. 31, 2019
Operating Leases (Lessee)
Operating Leases (Lessee)	Note 14: Operating Leases (Lessee) The Company has a noncancellable operating lease for a branch that expires in 2020. The remaining future minimum lease payments for 2020 are $32. Rental expense for this lease was $45, and $44 for both years ended December 31, 2019 and 2018.

Operating Leases (Lessor)

Operating Leases (Lessor)	12 Months Ended
	Dec. 31, 2019
Operating Leases (Lessor)
Operating Leases (Lessor)	Note 15: Operating Leases (Lessor) The Company has entered into agreements as lessor for office space for its main corporate building. The leases all have an initial term of five years with options to renew at various terms. Rental income for these leases, included in occupancy and equipment, net of noninterest expense, was approximately $178 and $177 for the years ended December 31, 2019 and 2018, respectively. Future minimum payments to be received at December 31, 2019 are: 2020 114 2021 63 2022 30 Total minimum lease receipts $ 207

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities	12 Months Ended
	Dec. 31, 2019
Disclosure About Fair Values of Assets and Liabilities
Disclosure About Fair Values of Assets and Liabilities	Note 16: Disclosures About Fair Value of Assets and Liabilities ASC Topic 820, Fair Value Measurements , defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Topic 820 also specifies a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities Nonrecurring Measurements The following tables present the fair value measurement of assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at December 31, 2019 and 2018: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Fair Assets Inputs Inputs December 31, 2019 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 105 $ — $ — $ 105 Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Fair Assets Inputs Inputs December 31, 2018 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 71 $ — $ — $ 71 Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. For assets classified within Level 3 of the fair value hierarchy, the process used to develop the reported fair value is described below. Collateral-dependent Impaired Loans, Net of ALLL The estimated fair value of collateral-dependent impaired loans is based on the appraised fair value of the collateral, less estimated cost to sell. Collateral-dependent impaired loans are classified within Level 3 of the fair value hierarchy. The Bank considers the appraisal or evaluation as the starting point for determining fair value and then considers other factors and events in the environment that may affect the fair value. Appraisals of the collateral underlying collateral-dependent loans are obtained when the loan is determined to be collateral-dependent and subsequently as deemed necessary. Appraisals are reviewed for accuracy and consistency by the lending department. Appraisers are selected from the list of approved appraisers maintained by management. The appraised values are reduced by discounts to consider lack of marketability and estimated cost to sell if repayment or satisfaction of the loan is dependent on the sale of the collateral. These discounts and estimates are developed by comparison to historical results. Unobservable (Level 3) Inputs The following tables present quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements. Fair Value at Valuation 12/31/2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 105 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15% The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying consolidated balance sheet at amounts other than fair value. Cash and Cash Equivalents and Interest-bearing Time Deposits in other Banks The carrying amount approximates fair value. Loans Held For Sale The carrying amount approximates fair value due to the insignificant time between origination and date of sale. The carrying amount is the amount funded. Loans The estimated fair value of loans as of December 31, 2019 follows the guidance in ASU 2016-01, which prescribes an "exit price" approach in estimating and disclosing fair value of financial instruments. The fair value calculation at that date discounted estimated future cash flows using rates that incorporated discounts for credit, liquidity and marketability factors. The fair value estimate shown as of December 31, 2018 used an "entry price" approach. The fair value calculation for that date discounted estimated future cash flows using the market rates at which similar notes would be made to borrowers with similar credit ratings and for the same remaining maturities. The market rates used are based on current rates the Bank would impose for similar loans and reflect a market participant assumption about risks associated with nonperformance, illiquidity, and the structure and term of the loans along with local economic and market conditions. Consequently, the fair value disclosures for December 31, 2019 and December 31, 2018 are not directly comparable. FHLB Stock Fair value is estimated at book value due to restrictions that limit the sale or transfer of such securities. FHLB Lender Risk Account Receivable The fair value of the Federal Home Loan Bank lender risk account receivable is estimated by discounting the estimated remaining cash flows of each strata of the receivable at current rates applicable to each strata for the same remaining maturities. Accrued Interest Receivable and Payable The carrying amount approximates fair value. The carrying amount is determined using the interest rate, balance and last payment date. Deposits Fair value of term deposits is estimated by discounting the future cash flows using rates of similar deposits with similar maturities. The market rates used were obtained from a knowledgeable independent third party and reviewed by the Company. The rates were the average of current rates offered by local competitors of the Company. The estimated fair value of checking, NOW, savings and money market deposits is the book value since rates are regularly adjusted to market rates and amounts are payable on demand at the reporting date. FHLB Advances Fair value is estimated by discounting the future cash flows using rates of similar advances with similar maturities. These rates were obtained from current rates offered by FHLB. Advances from Borrowers for Taxes and Insurance The carrying amount approximates fair value. Commitments to Originate Loans, Forward Sale Commitments, Letters of Credit and Lines of Credit The fair value of commitments to originate loans is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. The fair value of commitments to sell securities is estimated based on current market prices for securities of similar terms and credit quality. The fair values of letters of credit and lines of credit are based on fees currently charged for similar agreements or on the estimated cost to terminate or otherwise settle the obligations with the counterparties at the reporting date. At December 31, 2019 and 2018, the fair value of such commitments was not material. The following tables present estimated fair values of the Company’s financial instruments at December 31, 2019 and 2018. Carrying Fair Fair Value Measurements Using December 31, 2019 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,301 $ 15,301 $ 15,301 $ — $ — Interest-bearing time deposits 2,988 2,988 2,988 — — Loans held for sale 6,390 6,390 — — 6,390 Loans, net of allowance for losses 106,568 107,360 — — 107,360 FHLB stock 816 816 — 816 — FHLB lender risk account receivable 3,646 3,805 — — 3,805 Interest receivable 326 326 — 326 — Financial Liabilities Deposits 111,991 112,197 64,423 47,774 — Advances from borrowers for taxes and insurance 858 858 — 858 — Interest payable 2 2 — 2 — Carrying Fair Fair Value Measurements Using December 31, 2018 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,434 $ 7,434 $ 7,434 $ — $ — Interest-bearing time deposits 3,486 3,486 3,486 — — Loans held for sale 1,827 1,827 — — 1,827 Loans, net of allowance for losses 113,317 114,248 — — 114,248 FHLB stock 754 754 — 754 — FHLB lender risk account receivable 3,377 3,294 — — 3,294 Interest receivable 354 354 — 354 — Financial Liabilities Deposits 106,369 105,829 59,872 45,957 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 950 950 — 950 — Interest payable 1 1 — 1 —

Significant Estimates and Conce

Significant Estimates and Concentrations	12 Months Ended
	Dec. 31, 2019
Significant Estimates and Concentrations
Significant Estimates and Concentrations	Note 17: Significant Estimates and Concentrations Accounting principles generally accepted in the United States of America require disclosure of certain significant estimates and current vulnerabilities due to certain concentrations. Estimates related to the allowance for loan losses are reflected in Note 3 regarding loans. Current vulnerabilities due to certain concentrations of credit risk are discussed in the footnote on commitments and credit risk. At December 31, 2019 and 2018, the Company held $20,800 and $17,587, respectively, in commercial real estate and land loans collateralized by commercial real estate and land in the Cincinnati geographic area. The accompanying financial statements have been prepared using values and information currently available to the Company.

Commitments and Credit Risk

Commitments and Credit Risk	12 Months Ended
	Dec. 31, 2019
Commitments and Credit Risk
Commitments and Credit Risk	Note 18: Commitments and Credit Risk Commitments to Originate Loans Commitments to originate loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. At December 31, 2019 and 2018, the Bank had no loans approved but yet to close. At December 31, 2019 and 2018, the Company had undisbursed loans in process of $6,811 with interest rate ranges of 3.875% - 4.875% and $9,485 with interest rate ranges of 3.125% - 5.730%, respectively. Lines of Credit Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Lines of credit at December 31, 2019 were as follows: Unused lines of credit $ 4,659 Standby letters of credit — Unused home equity lines 10,850 Total commitments $ 15,509 Subsequent Events As a result of the spread of the COVID-19 coronavirus, economic uncertainties have arisen which may negatively affect the financial position, results of operations and cash flow of the Company. The duration of these uncertainties and the ultimate financial effects cannot be reasonably estimated at this time.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
Recent Accounting Pronouncements
Recent Accounting Pronouncements	Note 19: Recent Accounting Pronouncements Eagle Financial Bancorp, Inc. is an “emerging growth company. As an “emerging growth company”, we have elected to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. Accordingly, our financial statements may not be comparable to the financial statements of public companies that comply with such new or revised accounting standards. In February 2016, the FASB issued ASU No. 2016‑02 “Leases (Topic 842).” ASU 2016‑02 establishes a right of use model that requires a lessee to record a right of use asset and a lease liability for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. A lease will be treated as sale if it transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing. If the lessor doesn’t convey risks and rewards or control, an operating lease results. Public business entities should apply the amendments in ASU 2016‑02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. On October 16, 2019 FASB voted to delay implementation of ASU No. 2016-02 "Leases (Topic 842)." Nonpublic business entities should now apply the amendments for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, with certain practical expedients available. The impact is not expected to have a material effect on the Company’s financial position or results of operations since the Company does not have a material amount of lease agreements. The Company is continuing to evaluate the amendments and will subsequently implement new processes to comply with the ASU. In addition, the Company will change its current accounting practice to comply with the amendments and such changes as mentioned above. In June 2016, the FASB issued ASU No. 2016‑13, “Financial Instruments-Credit Losses (Topic 326) -Measurement of Credit Losses on Financial Instruments.” The provisions of ASU 2016‑13 were issued to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments that are not accounted for at fair value through net income, including loans held for investment, held-to-maturity debt securities, trade and other receivables, net investment in leases and other commitments to extend credit held by a reporting entity at each reporting date. ASU 2016‑13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected, through an allowance for credit losses that is deducted from the amortized cost basis. The amendments in ASU 2016‑13 eliminate the probable incurred loss recognition in current GAAP and reflect an entity’s current estimate of all expected credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the financial assets. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. On October 16, 2019 FASB voted to delay implementation of ASU No. 2016-13, "Financial Instruments-Credit Losses (Topic 326) -Measurement of Credit Losses on Financial Instruments." For all other entities, the amendments are now effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company continues to evaluate the impact of these amendments to the Company’s financial position and results of operations and currently does not know or cannot reasonably quantify the impact of the adoption of the amendments as a result of the complexity and extensive changes from the amendments. The Allowance for Loan Losses (ALL) estimate is material to the Company and given the change from an incurred loss model to a methodology that considers the credit loss over the life of the loan, there is the potential for an increase in the ALL at the adoption date. The Company is anticipating a significant change in processes and procedures to calculate the ALL, including changes in assumptions and estimates to consider the expected credit losses over the life of the loan versus the current accounting practice that utilizes the incurred loss model. In addition, the current accounting policy and procedures for the other-than temporary impairment on available-for-sale securities will be replaced with an allowance approach. The Company has continued developing processes during the fourth quarter of 2019. Management continues to focus its attention on collecting historical loan loss data, loan level data, and evaluating data capabilities to ensure it is fully compliant with the amendments at adoption date. For additional information on the allowance for loan losses, see Note 3. In August 2016, the FASB issued ASU No. 2016‑15 “Statement of Cash Flows (Topic 230) - Classification of Certain Cash Receipts and Cash Payments.” ASU 2016‑15 provides cash flow statement classification guidance for certain transactions including how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. ASU 2016‑15 did not have a significant impact on the Company’s accounting and disclosures. In November 2016, the FASB issued ASU No. 2016‑18 “Statement of Cash Flows (Topic 230) - Restricted Cash.” ASU 2016‑18 provides amendments to cash flow statement classification and presentation to explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The amendments should be applied using a retrospective transition method to each period presented. ASU 2016‑18 did not have a significant impact on the Company’s accounting and disclosures.

Condensed Financial Information

Condensed Financial Information (Parent Company Only)	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information (Parent Company Only)
Condensed Financial Information (Parent Company Only)	Note 20: Condensed Financial Information (Parent Company Only) Presented below is condensed financial information as to the financial position, results of operations and cash flows of the company: Condensed Balance Sheet 2019 2018 Assets Cash $ 4,658 $ 5,616 Prepaid expenses — — Loan receivable - ESOP 1,132 1,177 Investment in Eagle Savings Bank 22,013 20,849 Deferred federal income tax 20 66 Prepaid federal income tax 92 66 Total assets $ 27,915 $ 27,774 Liabilities and Shareholders’ Equity Liabilities Total liabilities $ 12 $ — Shareholder’ Equity Total shareholders’ equity 27,903 27,774 Total liabilities and shareholders’ equity $ 27,915 $ 27,774 Condensed Statement of Income and Comprehensive Income 2019 2018 Income Interest Income - ESOP 50 52 Equity in earnings of Eagle Savings Bank 816 481 Total income 866 533 Expense Legal and professional services 142 77 Other expense 110 148 Total expense 252 225 Earnings before federal income tax benefit 614 308 Federal income tax benefit (44) (36) Net Income and Comprehensive Income $ 658 $ 344 Condensed Statement of Cash Flows 2019 2018 Operating Activities Net income $ 658 $ 344 Items not requiring (providing) cash: Equity in undistributed income of subsidiary (816) (481) Changes in: Accrued expenses and other liabilities 12 — Other assets and prepaid federal income taxes 20 3 Net cash flows used in operating activities (126) (134) Investing Activities Payments received on ESOP loan 45 43 Net cash provided by investing activities 45 43 Financing Activities Repurchase of common stock (877) (78) Net cash used in financing activities (877) (78) Increase in Cash and Cash Equivalents (958) (169) Cash and Cash Equivalents, Beginning of Year 5,616 5,785 Cash and Cash Equivalents, End of Year $ 4,658 $ 5,616

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Nature of Operations and Summary of Significant Accounting Policies
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The consolidated financial statements as of and for the year ended December 31, 2019 include Eagle Financial Bancorp, Inc. and its wholly-owned subsidiary, Eagle Savings Bank, together referred to as “the Company”. Intercompany transactions and balances have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our loans, as well as revenue related to our mortgage banking activities, as these activities are subject to other GAAP discussed elsewhere within our disclosures. Descriptions of our revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income are as follows: Other service charges and fees - these represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when our performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments.
Cash Equivalents	Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks and interest-earning deposits in other financial institutions. The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. From time to time, the Bank’s cash accounts may exceed the FDIC’s insured limit of $250. Management considers the risk of loss to be very low and management monitors the account balance and periodically assesses the financial condition of its correspondent banks. The Company had no funds in banks that exceeded federally insured limits at December 31, 2019. Funds of $9,876 held at Federal Home Loan Bank, and $4,651 at Federal Reserve Bank are not subject to FDIC insurance.
Interest-bearing Time Deposits in Other Banks	Interest-bearing Time Deposits in Other Banks Interest-bearing time deposits in other banks mature within one year and are carried at cost.
Loans Held for Sale	Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances adjusted for charge-offs, the allowance for loan losses, any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Loan origination fees, net of certain direct origination costs are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. When cash payments are received on impaired loans in each loan class, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Troubled debt restructured loans recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least six consecutive months.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on a historical three-year charge-off experience and expected loss given default derived from the Company’s internal risk rating process. Other adjustments related to changes in lending policies, changes in economic conditions, trends in volume and terms of loans, delinquency levels and trends, changes in value of underlying collateral and the effect of the concentrations of credit are made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical losses or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial real estate and land loans, multi-family loans, commercial loans, construction loans and troubled debt restructurings by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Groups of loans with similar risk characteristics are collectively evaluated for impairment based on the group’s historical loss experience adjusted for changes in trends, conditions and other relevant factors that affect repayment of the loans. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.
Premises and Equipment	Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method over the estimated useful lives of the assets. The estimated useful lives for each major depreciable classification of premises and equipment are as follows: Buildings and improvements 35-40 years Furniture, fixtures and equipment 3-5 years
Long-lived Asset Impairment	Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. No long-lived asset impairment was recognized during the years ended December 31, 2019 and 2018.
Federal Home Loan Bank Stock	Federal Home Loan Bank Stock Federal Home Loan Bank stock is a required investment for institutions that are members of the Federal Home Loan Bank system. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment.
Foreclosed Real Estate Held for Sale, Net	Foreclosed Real Estate Held for Sale, Net Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations of foreclosed real estate are included in noninterest expense.
Bank-owned Life Insurance	Bank-owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Death benefit proceeds received in excess of the policy’s cash surrender value are recognized to noninterest income. Investment returns on the bank-owned life insurance assets are added to the carrying value and included as non-interest income in the statement of income. Any receipt of benefit proceeds is recorded as a reduction of the carrying value of the bank-owned life insurance asset.
FHLB Lender Risk Account Receivable	FHLB Lender Risk Account Receivable Certain loan sales transactions with the FHLB of Cincinnati provide for establishment of a Lender Risk Account (LRA). The LRA consists of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on those sold loans. These withheld funds are an asset to the Company as they are scheduled to be paid to the Company in future years, net of any credit losses on those loans sold. The receivables are initially measured at fair value. The fair value is estimated by discounting the cash flows over the life of each master commitment contract. The accretable yield is amortized over the life of the master commitment contract. Expected cash flows are re-evaluated at each measurement date. If there is an adverse change in expected cash flows, the accretable yield would be adjusted on a prospective basis and the asset would be evaluated for impairment.
Accrued Interest Receivable	Accrued Interest Receivable For loans amortized at cost, interest income is accrued based on the unpaid principal balance. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Accrued interest receivable was as follows: December 31, 2019 2018 Loans $ 314 $ 338 FHLB stock and other 12 16 $ 326 $ 354
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with authoritative guidance (ASC 740, Income Taxes ). The guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more likely than not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more likely than not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2016. At December 31, 2019 and 2018, the Company had no uncertain income tax positions.
Stock Options and Restricted Stock Awards Plan	Stock Options and Restricted Stock Awards Plan The cost of employee services received in exchange for stock option grants is the grant-date fair value of the awards estimated using an option pricing model. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants. The compensation costs for restricted stock awards is based on the market price of the Company’s common stock at the date of grant multiplied by the number of shares granted. The impact of forfeitures on compensation cost is recognized in the period the award is forfeited. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the awards.
Revisions	Revisions Certain immaterial revisions have been made to the 2018 financial statements related to the presentation of common stock repurchased by the Company. These revisions did not have a significant impact on the financial statement line items impacted.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. ASU 2016-01 is intended to improve the recognition and measurement of financial instruments by requiring equity investments to be measured at fair value with changes in fair value recognized in net income; requiring public entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured and amortized at cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instruments specific credit risk when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. ASU 2016-01 is effective for annual periods and interim periods within those periods, beginning after December 15, 2018. The amendments should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company adopted ASU 2016-01 on January 1, 2019 and it did not have a material effect on its fair value disclosures and other disclosure requirements. These amendments did have an impact on certain items that were disclosed at fair value that did not utilize the exit price notion when measuring fair value. For additional information on fair value of assets and liabilities, see Note 16. In May 2014, the FASB issued ASU No. 2014-09 " Revenue from Contracts with Customers (Topic 606) " (ASU 2014-09). This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 - Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. Originally, the amendments in ASU 2014-09 were effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period and early application is not allowed. In July 2015, the FASB extended the implementation date to annual reporting periods beginning after December 15, 2017 including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 31, 2016, including interim periods within that reporting period. The Company's revenue is comprised of net interest income, which is explicitly excluded from the scope of ASU 2014-09, and non-interest income. The Company has adopted ASU 2014-09 on January 1, 2019 and it did not identify any changes in the timing of revenue recognition when considering the amended accounting guidance. The Company included additional disclosures beginning in the first quarter of 2019 as required by the guidance.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Nature of Operations and Summary of Significant Accounting Policies
Schedule of estimated useful lives for each major depreciable classification of premises and equipment	Buildings and improvements 35-40 years Furniture, fixtures and equipment 3-5 years
Schedule of accrued interest receivable	December 31, 2019 2018 Loans $ 314 $ 338 FHLB stock and other 12 16 $ 326 $ 354

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings per Share
Schedule of earnings per common share	Year Ended Year Ended December 31, December 31, 2019 2018 Net Income $ 658 $ 344 Less allocation of earnings to participating securities 17 2 Net income allocated to common shareholders $ 641 $ 342 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,588,504 1,612,714 Less: Average Unearned ESOP shares: 112,628 119,106 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,475,876 1,493,608 Basic earnings per common share: $ 0.43 $ 0.23 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,475,876 1,493,608 Diluted earnings per common share: $ 0.43 $ 0.23

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2019
Loans and Allowance for Loan Losses
Schedule of composition of the loan portfolio	December 31, 2019 2018 Residential mortgage loans $ 59,859 $ 67,169 Commercial real estate and land loans 20,800 17,587 Home equity and other consumer 9,690 13,773 Residential construction loans 11,684 11,756 Residential mortgage loans, non-owner occupied 5,522 6,464 Multi-family real estate loans 1,065 1,185 Commercial loans 5,921 6,041 114,541 123,975 Net deferred loan costs 4 14 Loans in process (6,811) (9,485) Allowance for loan losses (1,166) (1,187) Net loans $ 106,568 $ 113,317
Schedule of allowance for loan losses losses and the recorded investment in loans based on portfolio segment and impairment method	Residential Commercial Mortgage Residential Real Estate Home Equity Residential Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2019 Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Provision (credit) charged to expense (30) 86 (50) 11 (15) (1) (1) — Losses charged off — — (39) — — — — (39) Recoveries 15 — 1 — 2 — — 18 Balance, end of year $ 394 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,166 Ending balance: individually evaluated for impairment $ 11 $ — $ — $ — $ — $ — $ — $ 11 Ending balance: collectively evaluated for impairment $ 383 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,155 Loans: Ending balance $ 59,859 $ 20,800 $ 9,690 $ 11,684 $ 5,522 $ 1,065 $ 5,921 $ 114,541 Ending balance: individually evaluated for impairment $ 105 $ — $ 39 $ — $ 671 $ — $ — $ 815 Ending balance: collectively evaluated for impairment $ 59,754 $ 20,800 $ 9,651 $ 11,684 $ 4,851 $ 1,065 $ 5,921 $ 113,726 Residential Commercial Mortgage Residential Real Estate Home Equity Residential Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2018 Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision (credit) charged to expense 146 129 44 12 (82) (11) (139) 99 Losses charged off (35) (68) (7) — — — — (110) Recoveries 15 — — — 2 — — 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ — $ — $ — $ — $ — $ — $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ — $ 43 $ — $ 190 $ — $ — $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668
Schedule of credit risk profile of loan portfolio based on rating category and payment activity	Commercial Residential Residenetial Real Estate Home Equity Residential Mortgage Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Reael Estate Commercial December 31, 2019 Loans Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 59,395 $ 20,611 $ 9,566 $ 11,684 $ 5,033 $ 1,065 $ 5,773 $ 113,127 Special mention(1) — — — — — — — — Substandard(2) 464 189 124 — 489 — 148 1,414 Doubtful(3) — — — — — — — — Loss(4) — — — — — — — — Total $ 59,859 $ 20,800 $ 9,690 $ 11,684 $ 5,522 $ 1,065 $ 5,921 $ 114,541 Commercial Residential Residential Real Estate Home Equity Residential Mortgage Loans Multi-Family Mortgage and Land and Other Construction Non-Owner Real Estate Commercial December 31, 2018 Loans Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 66,074 $ 17,390 $ 13,552 $ 11,756 $ 6,442 $ 1,185 $ 5,868 $ 122,267 Special mention(1) — — — — — — — — Substandard(2) 1,095 197 221 — 22 — 173 1,708 Doubtful(3) — — — — — — — — Loss(4) — — — — — — — — Total $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975
Schedule of loan portfolio aging analysis of the recorded investment in loans	Recorded 90 Days Investment 30 – 59 Days 60 – 89 Days Past Due Total Total Loans 90 Days and December 31, 2019 Past Due Past Due or More Past Due Current Receivable Accruing Residential mortgage loans $ 75 $ — $ 364 $ 439 $ 59,420 $ 59,859 $ — Commercial real estate and land loans — — — — 20,800 20,800 — Home equity and other consumer 6 18 — 24 9,666 9,690 — Residential construction loans — — — — 11,684 11,684 — Residential mortgage loans, non-owner occupied — — 489 489 5,033 5,522 — Multi-family real estate loans — — — — 1,065 1,065 — Commercial loans — — — — 5,921 5,921 — Total $ 81 $ 18 $ 853 $ 952 $ 113,589 $ 114,541 $ — Recorded 90 Days Investment 30 – 59 Days 60 – 89 Days Past Due Total Total Loans 90 Days and December 31, 2018 Past Due Past Due or More Past Due Current Receivable Accruing Residential mortgage loans $ 86 $ — $ 362 $ 448 $ 66,721 $ 67,169 $ — Commercial real estate and land loans — — — — 17,587 17,587 — Home equity and other consumer 37 18 71 126 13,647 13,773 — Residential construction loans — — — — 11,756 11,756 — Residential mortgage loans, non-owner occupied 493 — — 493 5,971 6,464 — Multi-family real estate loans — — — — 1,185 1,185 — Commercial loans 125 — — 125 5,916 6,041 — Total $ 741 $ 18 $ 433 $ 1,192 $ 122,783 $ 123,975 $ —
Schedule of impaired loans	Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income December 31, 2019 Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 71 $ 71 $ — $ 73 $ 4 Commercial real estate and land loans — — — — — Home equity and other consumer 39 39 — 41 2 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 671 671 — 307 19 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 8 1 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 815 $ 815 $ 11 $ 429 $ 26 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income December 31, 2018 Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ — $ — $ — $ — $ — Commercial real estate and land loans — — — 108 — Home equity and other consumer 43 43 — 36 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 190 190 — 192 10 Multi-family real estate loans — — — — — Commercial loans — — — 125 9 Loans with an allocated allowance: Residential mortgage loans 74 74 3 103 4 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 307 $ 307 $ 3 $ 564 $ 24
Schedule of nonaccrual loans	December 31, 2019 2018 Residential mortgage loans $ 364 $ 362 Commercial real estate and land loans — — Home equity and other consumer — 71 Residential construction loans — — Residential mortgage loans, non-owner occupied 489 — Multi-family real estate loans — — Commercial loans — — Total $ 853 $ 433
Schedule of summary of troubled debt restructurings	Number of Recorded Contracts Investment At December 31, 2019 Residential mortgage loans 1 $ 71 Commercial real estate and land loans — — Home equity and other consumer 2 39 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 182 Multi-family real estate loans — — Commercial loans — — 7 $ 292 Number of Recorded Contracts Investment At December 31, 2018 Residential mortgage loans 1 $ 74 Commercial real estate and land loans — — Home equity and other consumer 2 43 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 190 Multi-family real estate loans — — Commercial loans — — 7 $ 307
Schedule of loans to executive officers, directors and their affiliates	December 31, 2019 2018 Balance, beginning of year $ 79 $ 89 Loan disbursements — — Principal repayments (20) (10) Balance, end of year $ 59 $ 79

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Premises and Equipment
Schedule of major depreciable classification of premises and equipment	December 31, 2019 2018 Land $ 1,169 $ 1,169 Buildings and improvements 3,629 3,629 Furniture, fixtures and equipment 1,865 1,812 6,663 6,610 Less accumulated depreciation 2,601 2,400 Net premises and equipment $ 4,062 $ 4,210

Foreclosed Real Estate Held f_2

Foreclosed Real Estate Held for Sale, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Foreclosed Real Estate Held for Sale, Net
Schedule of Foreclosed real estate held for sale, net	December 31, 2019 2018 Commercial real estate $ — $ 127 Owner-occupied residential real estate — 90 $ — $ 217
Schedule of activity in foreclosed real estate held for sale, net	December 31, 2019 2018 Balance, beginning of year $ 217 $ — Foreclosures — 263 Proceeds from sale (245) (45) Loans to facilitate sales — — Impairment — — Gain (loss) on sale 28 (1) Balance, end of year $ — $ 217

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2019
Deposits
Schedule of deposits of description and weighted-average interest rates	December 31, 2019 2018 Non-interest bearing checking accounts 2019 - 0.00% $ 5,967 2018 - 0.00% $ 5,878 Interest bearing checking accounts 2019 - 0.18% 20,786 2018 - 0.16% 19,909 Savings accounts 2019 - 0.14% 17,313 2018 - 0.14% 17,010 Money market demand accounts 2019 - 0.63% 20,356 2018 - 0.22% 17,074 Total checking, savings and money market deposits 64,422 59,871 Certificates of deposits 0.00 - 0.99% 2,410 5,506 1.00 - 1.99% 19,431 31,681 2.00 - 2.99% 24,860 9,311 3.00 - 3.99% 868 — Total certificates - average rate 2.07% and 1.72% 47,569 46,498 Total deposits - average rate 1.07% and 0.85% $ 111,991 $ 106,369
Schedule of maturities of certificates of deposits	December 31, 2019 2020 $ 26,409 2021 11,091 2022 5,052 2023 998 2024 4,019 $ 47,569
Schedule of Interest expense on deposits	Years Ended December 31, 2019 2018 Checking accounts $ 33 $ 28 Savings accounts 24 25 Money market demand accounts 91 42 Certificates of deposits 957 675 $ 1,105 $ 770

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes
Schedule of provision for income taxes	Years Ended December 31, 2019 2018 Federal taxes currently payable $ 395 $ 278 Federal deferred income taxes (208) (184) Federal income tax expense $ 187 $ 94
Schedule of reconciliation of federal income tax expense at the statutory rate	Years Ended December 31, 2019 2018 Computed at the statutory rate of 21% $ 177 $ 92 Increase (decrease) resulting from Tax-exempt BOLI income (10) (10) Incentive Stock Options 16 4 ESOP 7 13 Other (3) (5) Actual federal income tax expense $ 187 $ 94
Schedule of temporary differences related to the deferred federal tax liability	December 31, 2019 2018 Deferred tax assets Allowance for loan losses $ 245 $ 249 Deferred compensation 282 237 Charitable contributions 20 66 Non-Incentive Stock Options 10 2 Other assets 33 6 590 560 Deferred tax liabilities FHLB stock basis difference (87) (87) Depreciation (92) (103) Restricted stock and 83B elections (1) (2) FHLB lender risk account receivable (333) (499) (513) (691) Net deferred federal tax asset (liability) $ 77 $ (131)

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2019
Regulatory Matters
Schedule of Bank's actual capital amounts and ratios	Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions As of December 31, 2019: Amount Ratio Amount Ratio Amount Ratio Equity $ 22,013 Allowance for loan losses 1,166 Total risk-based capital (to risk-weighted assets) $ 23,179 17.2 % $ 10,809 8.0 % $ 13,511 10.0 % Tier I capital (to risk-weighted assets) 22,013 16.3 % 8,107 6.0 % 10,809 8.0 % Common equity Tier I capital (to risk-weighted assets) 22,013 16.3 % 6,080 4.5 % 8,782 6.5 % Tier I capital (to adjusted total assets) 22,013 15.4 % 5,709 4.0 % 7,136 5.0 % Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions As of December 31, 2018: Amount Ratio Amount Ratio Amount Ratio Equity $ 20,849 Allowance for loan losses 1,187 Total risk-based capital (to risk-weighted assets) $ 22,036 16.9 % $ 10,459 8.0 % $ 13,074 10.0 % Tier I capital (to risk-weighted assets) 20,849 15.9 % 7,844 6.0 % 10,459 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,849 15.9 % 5,883 4.5 % 8,498 6.5 % Tier I capital (to adjusted total assets) 20,849 15.2 % 5,495 4.0 % 6,868 5.0 %

Equity Incentive Plan (Tables)

Equity Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2019
Equity Incentive Plan
Summary of stock option activity	Remaining Weighted-Average Contractual Life Options Exercise Price (Years) Options outstanding at January 1, 2019 101,611 $ 15.79 4.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at December 31, 2019 101,611 $ 15.79 3.7 Options Exercisable at December 31, 2019 20,321 $ 15.79 3.7 Options outstanding at January 1, 2018 — $ — Granted 101,611 15.79 5.0 Exercised — — Forfeited — — Expired — — Options outstanding at December 31, 2018 101,611 15.79 4.7 Options Exercisable at December 31, 2018 — — —
Summary of restricted stock activity	Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2019 41,950 $ 15.79 Granted — — Vested 8,390 15.95 Forfeited — — Non-vested at December 31, 2019 33,560 $ 15.79 Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2018 — $ — Granted 41,950 15.79 Vested — — Forfeited — — Non-vested at December 31, 2018 41,950 $ 15.79

Employee Stock Ownership Plan (

Employee Stock Ownership Plan (Tables)	12 Months Ended
	Dec. 31, 2019
Employee Stock Ownership Plan
Schedule of ESOP shares	Year Ended Year Ended December 31, 2019 December 31, 2018 Shares released to participants 6,451 6,451 Shares allocated to participants 12,902 6,451 Unreleased shares 109,671 116,122 Total 129,024 129,024 Fair Value of unreleased shares $ 1,738,285 $ 1,761,571

Operating Leases (Lessor) (Tabl

Operating Leases (Lessor) (Tables)	12 Months Ended
	Dec. 31, 2019
Operating Leases (Lessor)
Schedule of future minimum payments	2020 114 2021 63 2022 30 Total minimum lease receipts $ 207

Disclosure About Fair Values _2

Disclosure About Fair Values of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure About Fair Values of Assets and Liabilities
Schedule of fair value measurement of assets measured at fair value on a nonrecurring basis	Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Fair Assets Inputs Inputs December 31, 2019 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 105 $ — $ — $ 105 Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Fair Assets Inputs Inputs December 31, 2018 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 71 $ — $ — $ 71
Schedule of quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements	Fair Value at Valuation 12/31/2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 105 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15%
Schedule of estimated fair values of financial instruments	Carrying Fair Fair Value Measurements Using December 31, 2019 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,301 $ 15,301 $ 15,301 $ — $ — Interest-bearing time deposits 2,988 2,988 2,988 — — Loans held for sale 6,390 6,390 — — 6,390 Loans, net of allowance for losses 106,568 107,360 — — 107,360 FHLB stock 816 816 — 816 — FHLB lender risk account receivable 3,646 3,805 — — 3,805 Interest receivable 326 326 — 326 — Financial Liabilities Deposits 111,991 112,197 64,423 47,774 — Advances from borrowers for taxes and insurance 858 858 — 858 — Interest payable 2 2 — 2 — Carrying Fair Fair Value Measurements Using December 31, 2018 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,434 $ 7,434 $ 7,434 $ — $ — Interest-bearing time deposits 3,486 3,486 3,486 — — Loans held for sale 1,827 1,827 — — 1,827 Loans, net of allowance for losses 113,317 114,248 — — 114,248 FHLB stock 754 754 — 754 — FHLB lender risk account receivable 3,377 3,294 — — 3,294 Interest receivable 354 354 — 354 — Financial Liabilities Deposits 106,369 105,829 59,872 45,957 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 950 950 — 950 — Interest payable 1 1 — 1 —

Commitments and Credit Risk (Ta

Commitments and Credit Risk (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Credit Risk
Schedule of lines of credit	Lines of credit at December 31, 2019 were as follows: Unused lines of credit $ 4,659 Standby letters of credit — Unused home equity lines 10,850 Total commitments $ 15,509

Condensed Financial Informati_2

Condensed Financial Information (Parent Company Only) (Tables)	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information (Parent Company Only)
Schedule of Condensed Balance Sheet	2019 2018 Assets Cash $ 4,658 $ 5,616 Prepaid expenses — — Loan receivable - ESOP 1,132 1,177 Investment in Eagle Savings Bank 22,013 20,849 Deferred federal income tax 20 66 Prepaid federal income tax 92 66 Total assets $ 27,915 $ 27,774 Liabilities and Shareholders’ Equity Liabilities Total liabilities $ 12 $ — Shareholder’ Equity Total shareholders’ equity 27,903 27,774 Total liabilities and shareholders’ equity $ 27,915 $ 27,774
Schedule of Condensed Statement of Income and Comprehensive Income	2019 2018 Income Interest Income - ESOP 50 52 Equity in earnings of Eagle Savings Bank 816 481 Total income 866 533 Expense Legal and professional services 142 77 Other expense 110 148 Total expense 252 225 Earnings before federal income tax benefit 614 308 Federal income tax benefit (44) (36) Net Income and Comprehensive Income $ 658 $ 344
Schedule of Condensed Statement of Cash Flows	2019 2018 Operating Activities Net income $ 658 $ 344 Items not requiring (providing) cash: Equity in undistributed income of subsidiary (816) (481) Changes in: Accrued expenses and other liabilities 12 — Other assets and prepaid federal income taxes 20 3 Net cash flows used in operating activities (126) (134) Investing Activities Payments received on ESOP loan 45 43 Net cash provided by investing activities 45 43 Financing Activities Repurchase of common stock (877) (78) Net cash used in financing activities (877) (78) Increase in Cash and Cash Equivalents (958) (169) Cash and Cash Equivalents, Beginning of Year 5,616 5,785 Cash and Cash Equivalents, End of Year $ 4,658 $ 5,616

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Jul. 20, 2017	Dec. 31, 2019	Dec. 31, 2018
Nature Of Operations And Summary Of Significant Accounting Policies
Plan of conversion, ownership percentage	100.00%
Shares of common stock offered	1,572,808
Stock price per share (in dollars per share)	$ 10
Contribution to charitable organization from net proceeds of bank	$ 15,728
Common stock issuance and conversion cost	$ 1,423
Number of shares purchased through company borrowings	129,024	129,024	129,024
Percentage of common stock issued in employee stock ownership plan	8.00%
Number of common shares issued	1,612,808
Amount proceeds to employee stock ownership plan	$ 1,290
Net proceeds retained	5,763
Cash contributions	7,153
Eagle Savings Bank Charitable Foundation
Nature Of Operations And Summary Of Significant Accounting Policies
Contribution to charitable organization from net proceeds of bank	$ 100
Number of shares contributed	40,000
Cash contributions	$ 100
Federal Home Loan Bank
Nature Of Operations And Summary Of Significant Accounting Policies
Bank funds exceeded federally insured limits		$ 9,876
Federal Reserve Bank
Nature Of Operations And Summary Of Significant Accounting Policies
Bank funds exceeded federally insured limits		$ 4,651

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies - Accrued interest receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Nature Of Operations And Summary Of Significant Accounting Policies
Interest receivable	$ 326	$ 354
Loans
Nature Of Operations And Summary Of Significant Accounting Policies
Interest receivable	314	338
FHLB stock and other
Nature Of Operations And Summary Of Significant Accounting Policies
Interest receivable	$ 12	$ 16

Nature of Operations and Summ_6

Nature of Operations and Summary of Significant Accounting Policies - Estimated useful lives (Details)	12 Months Ended
	Dec. 31, 2019
Nature Of Operations And Summary Of Significant Accounting Policies
Depreciation method	straight-line method
Buildings and improvements | Minimum
Nature Of Operations And Summary Of Significant Accounting Policies
Estimated useful lives	P35Y
Buildings and improvements | Maximum
Nature Of Operations And Summary Of Significant Accounting Policies
Estimated useful lives	P40Y
Furniture, fixtures and equipment | Minimum
Nature Of Operations And Summary Of Significant Accounting Policies
Estimated useful lives	P3Y
Furniture, fixtures and equipment | Maximum
Nature Of Operations And Summary Of Significant Accounting Policies
Estimated useful lives	P5Y

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended		24 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Income per share
Net Income	$ 658	$ 344
Less allocation of earnings to participating securities	17	2
Net income allocated to common shareholders	$ 641	$ 342
Shares Outstanding for basic earnings per common share:
Weighted Average shares outstanding:	1,588,504	1,612,714
Less: Average Unearned ESOP shares:	112,628	119,106
Weighted average number of shares outstanding used in the calculation of basic earnings per common share	1,475,876	1,493,608
Basic earnings per common share: (in dollars per share)	$ 0.43	$ 0.23
Effect of dilutive securities:
Stock Options	$ 0	$ 0	$ 0
Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share	1,475,876	1,493,608
Diluted earnings per common share: (in dollars per share)	$ 0.43	$ 0.23

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses - composition of the loan portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable Disclosure
Gross loans	$ 114,541	$ 123,975
Loans in process	(6,811)	(9,485)
Allowance for loan losses	(1,166)	(1,187)	$ (1,181)
Net loans	106,568	113,317
Net deferred loan costs	4	14
Commercial Loans
Loans and Leases Receivable Disclosure
Gross loans	5,921	6,041
Residential | Mortgage loans
Loans and Leases Receivable Disclosure
Gross loans	59,859	67,169
Allowance for loan losses	(394)	(409)	(283)
Residential | Construction Loans
Loans and Leases Receivable Disclosure
Gross loans	11,684	11,756
Allowance for loan losses	(139)	(128)	(116)
Residential | Mortgage Loans, Non-Owner Occupied
Loans and Leases Receivable Disclosure
Gross loans	5,522	6,464
Allowance for loan losses	(29)	(42)	(122)
Commercial | Commercial Real Estate and Land Loans
Loans and Leases Receivable Disclosure
Gross loans	20,800	17,587
Allowance for loan losses	(346)	(260)	(199)
Commercial | Commercial Loans
Loans and Leases Receivable Disclosure
Gross loans	5,921	6,041
Allowance for loan losses	(20)	(21)	(160)
Home equity and other consumer
Loans and Leases Receivable Disclosure
Gross loans	9,690	13,773
Allowance for loan losses	(225)	(313)	$ (276)
Multi-Family Real Estate Loans
Loans and Leases Receivable Disclosure
Gross loans	$ 1,065	$ 1,185

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses - Allowance for loan losses and the recorded investment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowance for loan losses:
Balance, beginning of year	$ 1,187	$ 1,181
Provision (credit) charged to expense		99
Losses charged off	(39)	(110)
Recoveries	18	17
Balance, end of year	1,166	1,187
Ending balance: individually evaluated for impairment	11	3
Ending balance: collectively evaluated for impairment	1,155	1,184
Loans:
Ending balance	114,541	123,975
Ending balance: individually evaluated for impairment	815	307
Ending balance: collectively evaluated for impairment	113,726	123,668
Commercial Loans
Loans:
Ending balance	5,921	6,041
Residential | Mortgage loans
Allowance for loan losses:
Balance, beginning of year	409	283
Provision (credit) charged to expense	(30)	146
Losses charged off		0
Recoveries	15	15
Balance, end of year	394	409
Ending balance: individually evaluated for impairment	11	3
Ending balance: collectively evaluated for impairment	383	406
Loans:
Ending balance	59,859	67,169
Ending balance: individually evaluated for impairment	105	74
Ending balance: collectively evaluated for impairment	59,754	67,095
Residential | Construction Loans
Allowance for loan losses:
Balance, beginning of year	128	116
Provision (credit) charged to expense	11	12
Losses charged off	0	0
Recoveries	0	0
Balance, end of year	139	128
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	139	128
Loans:
Ending balance	11,684	11,756
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	11,684	11,756
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of year	42	122
Provision (credit) charged to expense	(15)	(82)
Losses charged off	0
Recoveries	2	0
Balance, end of year	29	42
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	29	42
Loans:
Ending balance	5,522	6,464
Ending balance: individually evaluated for impairment	671	190
Ending balance: collectively evaluated for impairment	4,851	6,274
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of year	260	199
Provision (credit) charged to expense	86	129
Losses charged off		(68)
Recoveries	0	0
Balance, end of year	346	260
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	346	260
Loans:
Ending balance	20,800	17,587
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	20,800	17,587
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of year	21	160
Provision (credit) charged to expense	(1)	(139)
Losses charged off	0	0
Recoveries	0
Balance, end of year	20	21
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	20	21
Loans:
Ending balance	5,921	6,041
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	5,921	6,041
Home equity and other consumer
Allowance for loan losses:
Balance, beginning of year	313	276
Provision (credit) charged to expense	(50)	44
Losses charged off	(39)	0
Recoveries	0	0
Balance, end of year	225	313
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	225	313
Loans:
Ending balance	9,690	13,773
Ending balance: individually evaluated for impairment	39	0
Ending balance: collectively evaluated for impairment	9,651	13,730
Multi-Family Real Estate Loans
Loans:
Ending balance	1,065	1,185
Multi-family real estate loans
Allowance for loan losses:
Balance, beginning of year	14	25
Provision (credit) charged to expense	(1)	(11)
Losses charged off	0	0
Recoveries	0	0
Balance, end of year	13	14
Ending balance: individually evaluated for impairment	0
Ending balance: collectively evaluated for impairment	13	14
Loans:
Ending balance	1,065	1,185
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	$ 1,065	$ 1,185

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses - Credit risk profile of the bank's loan portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 114,541	$ 123,975
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	113,127	122,267
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,414	1,708
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,921	6,041
Residential | Mortgage loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	59,859	67,169
Residential | Mortgage loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	59,395	66,074
Residential | Mortgage loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	464	1,095
Residential | Mortgage loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	11,684	11,756
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	11,684	11,756
Residential | Construction Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,522	6,464
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,033	6,442
Residential | Mortgage Loans, Non-Owner Occupied | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	489	22
Residential | Mortgage Loans, Non-Owner Occupied | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	20,800	17,587
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	20,611	17,390
Commercial | Commercial Real Estate and Land Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	189	197
Commercial | Commercial Real Estate and Land Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,921	6,041
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,773	5,868
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	148	173
Commercial | Commercial Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home equity and other consumer
Financing Receivable, Recorded Investment [Line Items]
Total Loans	9,690	13,773
Home equity and other consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	9,566	13,552
Home equity and other consumer | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home equity and other consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	124	221
Home equity and other consumer | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home equity and other consumer | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,065	1,185
Multi-family real estate loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,065	1,185
Multi-family real estate loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,065	1,185
Multi-family real estate loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-family real estate loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-family real estate loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-family real estate loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 0	$ 0

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses - Bank's loan portfolio aging analysis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due
Total Past Due	$ 952	$ 1,192
Current	113,589	122,783
Total Loans Receivable	114,541	123,975
Recorded Investment 90 Days and Accruing	0	0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	81	741
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	18	0
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	853	433
Commercial Loans
Financing Receivable, Recorded Investment, Past Due
Total Loans Receivable	5,921	6,041
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	439	448
Current	59,420	66,721
Total Loans Receivable	59,859	67,169
Recorded Investment 90 Days and Accruing	0	0
Residential | Mortgage loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	75	86
Residential | Mortgage loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Residential | Mortgage loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	364	362
Residential | Construction Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Current	11,684	11,756
Total Loans Receivable	11,684	11,756
Recorded Investment 90 Days and Accruing	0	0
Residential | Construction Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Residential | Construction Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Residential | Construction Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due
Total Past Due	489	0
Current	5,033	5,971
Total Loans Receivable	5,522	6,464
Recorded Investment 90 Days and Accruing	0	0
Residential | Mortgage Loans, Non-Owner Occupied | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Residential | Mortgage Loans, Non-Owner Occupied | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Residential | Mortgage Loans, Non-Owner Occupied | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0
Current	20,800	17,587
Total Loans Receivable	20,800	17,587
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial Real Estate and Land Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Commercial | Commercial Real Estate and Land Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Commercial | Commercial Real Estate and Land Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0
Commercial | Commercial Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Current	5,921	5,916
Total Loans Receivable	5,921	6,041
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Commercial | Commercial Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Commercial | Commercial Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due
Total Past Due	24	126
Current	9,666	13,647
Total Loans Receivable	9,690	13,773
Recorded Investment 90 Days and Accruing	0	0
Home equity and other consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	6	37
Home equity and other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	18	0
Home equity and other consumer | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Multi-Family Real Estate Loans
Financing Receivable, Recorded Investment, Past Due
Total Loans Receivable	1,065	1,185
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Current	1,065	1,185
Total Loans Receivable	1,065	1,185
Recorded Investment 90 Days and Accruing	0	0
Multi-family real estate loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Multi-family real estate loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	0	0
Multi-family real estate loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	$ 0	$ 0

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses - Impaired loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Loans with an allocated allowance:
Recorded Balance Total	$ 815	$ 307
Unpaid Principal Balance Total	815	307
Allocated Allowance Total	11	3
Average Investment in Impaired Loans Total	429	564
Interest Income Recognized Total	26	24
Residential | Mortgage loans
Loans without an allocated allowance:
Recorded Balance	71	0
Unpaid Principal Balance	71	0
Average Investment in Impaired Loans	73	0
Interest Income Recognized	4	0
Loans with an allocated allowance:
Recorded Balance	34	74
Unpaid Principal Balance	34	74
Average Investment in Impaired Loans	8	103
Interest Income Recognized	1	4
Allocated Allowance Total	11	3
Residential | Construction Loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0
Residential | Mortgage Loans, Non-Owner Occupied
Loans without an allocated allowance:
Recorded Balance	671	0
Unpaid Principal Balance	671	0
Average Investment in Impaired Loans	307	0
Interest Income Recognized	19	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0
Commercial | Commercial Real Estate and Land Loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0
Commercial | Commercial Loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0
Home equity and other consumer
Loans without an allocated allowance:
Recorded Balance	39	0
Unpaid Principal Balance	39	0
Average Investment in Impaired Loans	41	0
Interest Income Recognized	2	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0
Multi-family real estate loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	$ 0
Allocated Allowance Total	$ 0

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses - Bank's nonaccrual loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 853	$ 433
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	364	362
Residential | Construction Loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Commercial | Commercial Loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 0	$ 0

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses - Troubled debt restructurings (Details)	12 Months Ended		24 Months Ended
	Dec. 31, 2019contract	Dec. 31, 2018contract	Dec. 31, 2019loan
Financing Receivable, Modifications [Line Items]
Number of Contracts	7	7	0
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts	1	1
Residential | Construction Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Modifications [Line Items]
Number of Contracts	4	4
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts	0	0
Commercial | Commercial Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts	0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts	2	2
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Number of Contracts	0	0

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses - Loans to executive officers, directors (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Loans and Leases Receivable, Related Parties
Balance, beginning of year	$ 79	$ 89
Loan disbursements	0	0
Principal repayments	(20)	(10)
Balance, end of year	$ 59	$ 79

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses - Additional information (Details) $ in Thousands	12 Months Ended		24 Months Ended
	Dec. 31, 2019USD ($)contract	Dec. 31, 2018USD ($)contract	Dec. 31, 2019USD ($)loan
Financing Receivable, Recorded Investment, Past Due
Loans serviced for the benefit of others	$ 1,633	$ 1,816	$ 1,633
Number of loans	7	7	0
Total troubled debt restructurings	$ 292	$ 307	$ 292
Foreclosed real estate held for sale, net	0	217	0
Additional available credit on loans	50	$ 33
Home equity loan
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract		2
Total troubled debt restructurings		$ 43
Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment, Past Due
Foreclosed real estate held for sale, net	$ 0	$ 127	0
Residential | Mortgage loans and non-owner occupied loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	5	5
Total troubled debt restructurings	$ 253	$ 264	253
Troubled debt restructurings with the largest totaling	$ 71	$ 74	71
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	4	4
Total troubled debt restructurings	$ 182	$ 190	182
Residential | Construction Loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	0	0
Total troubled debt restructurings	$ 0	$ 0	0
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	1	1
Total troubled debt restructurings	$ 71	$ 74	71
Commercial | Commercial Loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	0
Total troubled debt restructurings	$ 0		0
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	0	0
Total troubled debt restructurings	$ 0	$ 0	0
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	2	2
Total troubled debt restructurings	$ 39	$ 0	39
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | contract	0	0
Total troubled debt restructurings	$ 0	$ 0	$ 0

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Net, by Type
Gross premises and equipment	$ 6,663	$ 6,610
Less accumulated depreciation	2,601	2,400
Net premises and equipment	4,062	4,210
Land
Property, Plant and Equipment, Net, by Type
Gross premises and equipment	1,169	1,169
Buildings and improvements
Property, Plant and Equipment, Net, by Type
Gross premises and equipment	3,629	3,629
Furniture, fixtures and equipment
Property, Plant and Equipment, Net, by Type
Gross premises and equipment	$ 1,865	$ 1,812

Premises and Equipment - Additi

Premises and Equipment - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Depreciation expense
Depreciation expense	$ 201	$ 209

FHLB Lender Risk Account (LRA_2

FHLB Lender Risk Account (LRA) Receivable - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
FHLB Lender Risk Account (LRA) Receivable
Funds withheld to settle inherent losses	$ 6,191	$ 5,881
Payment term under LRA agreements	26 annual installments, beginning five years after the sale date
Carrying value of the LRA	$ 3,646	$ 3,377
Contracts outstanding	$ 6,700

Foreclosed Real Estate Held f_3

Foreclosed Real Estate Held for Sale, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	$ 0	$ 217
Commercial Real Estate and Land Loans
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	0	127
Owner-occupied residential real estate
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	$ 0	$ 90

Foreclosed Real Estate Held f_4

Foreclosed Real Estate Held for Sale, Net - Foreclosed real estate held for sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Other Real Estate
Balance, beginning of year	$ 217	$ 0
Foreclosures	0	0
Proceeds from sale	(245)	(45)
Loans to facilitate sales	0	0
Impairment	0	0
Gain (loss) on sale	28	(1)
Balance, end of year	$ 0	$ 217

Foreclosed Real Estate Held f_5

Foreclosed Real Estate Held for Sale, Net - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)item	Dec. 31, 2018USD ($)item
Foreclosed Real Estate Held For Sale [Line Items]
Number of foreclosed real estate | item	0
Foreclosed real estate held for sale, net	$ 0	$ 217
Process of foreclosures, totaling	523
Commercial Real Estate and Land Loans
Foreclosed Real Estate Held For Sale [Line Items]
Number of foreclosed real estate | item		1
Foreclosed real estate held for sale, net	0	$ 127
Owner-occupied residential real estate
Foreclosed Real Estate Held For Sale [Line Items]
Number of foreclosed real estate | item		1
Foreclosed real estate held for sale, net	$ 0	$ 90

Deposits - Weighted-average int

Deposits - Weighted-average interest rates (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deposits
Non-interest bearing checking accounts	$ 5,967	$ 5,878
Non-interest bearing checking accounts, weighted average interest rate	0.00%	0.00%
Interest bearing checking accounts	$ 20,786	$ 19,909
Interest bearing checking accounts, weighted average interest rate	0.18%	0.16%
Savings accounts	$ 17,313	$ 17,010
Savings accounts, weighted average interest rate	0.14%	0.14%
Money market demand accounts	$ 20,356	$ 17,074
Money market demand accounts, weighted average interest rate	0.63%	0.22%
Total checking, savings and money market deposits	$ 64,422	$ 59,871
Total certificates	$ 47,569	$ 46,498
Total certificates, weighted average interest rate	2.07%	1.72%
Total deposits	$ 111,991	$ 106,369
Total deposits, weighted average interest rate	1.07%	0.85%
Certificates of deposits 0.00 - 0.99%
Deposits
Total certificates	$ 2,410	$ 5,506
Certificates of deposits 1.00 - 1.99%
Deposits
Total certificates	19,431	31,681
Certificates of deposits 2.00 - 2.99%
Deposits
Total certificates	24,860	$ 9,311
Certificates of deposits 3.00 - 3.99%
Deposits
Total certificates	$ 868

Deposits - Maturities of certif

Deposits - Maturities of certificates of deposits (Details) $ in Thousands	Dec. 31, 2019USD ($)
Deposits
2020	$ 26,409
2021	11,091
2022	5,052
2023	998
2024	4,019
Total	$ 47,569

Deposits - Interest expense on

Deposits - Interest expense on deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Deposits
Checking accounts	$ 33	$ 28
Savings accounts	24	25
Money market demand accounts	91	42
Certificates of deposits	957	675
Interest expense, deposits, Total	$ 1,105	$ 770

Deposits - Additional Informati

Deposits - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deposits
Certificates of deposits in denominations of $250 or more	$ 5,018	$ 4,491
Deposits from executive officers, directors and affiliates	$ 576	$ 866

FHLB Advances - Additional Info

FHLB Advances - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Federal Home Loan Bank, Advances
Federal Home Loan Bank advances secured by mortgage loans	$ 0	$ 0
Capacity to increase advances from the Federal Home Loan Bank	48,800
Unused lines of credit
Federal Home Loan Bank, Advances
FHLB Advances	$ 10,000	$ 10,000

Income Taxes - Provision for in

Income Taxes - Provision for income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Federal taxes currently payable	$ 395	$ 278
Federal deferred income taxes	(208)	(184)
Total income taxes	$ 187	$ 94

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of federal income tax expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Computed at the statutory rate of 21%	$ 177	$ 92
Increase (decrease) resulting from Tax-exempt BOLI income	(10)	(10)
Incentive Stock Options	16	4
ESOP	7	13
Other	(3)	(5)
Actual federal income tax expense	$ 187	$ 94

Income Taxes - Deferred federal

Income Taxes - Deferred federal tax asset (liability) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets
Allowance for loan losses	$ 245	$ 249
Deferred compensation	282	237
Charitable contributions	20	66
Non-Incentive Stock Options	10	2
Other assets	33	6
Total deferred tax assets	590	560
Deferred tax liabilities
FHLB stock basis difference	(87)	(87)
Depreciation	(92)	(103)
Restricted stock and 83B elections	(1)	(2)
FHLB lender risk account receivable	(333)	(499)
Total deferred tax liabilities	(513)	(691)
Deferred Tax Assets, Net	$ 77
Net deferred federal tax liability		$ (131)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Federal income tax at statutory rate	21.00%
Franchise tax	$ 222	$ 219
Retained earnings for which no deferred federal income tax liability has been recognized	577	577
Deferred income tax liabilities that would have been recorded if they were expected to reverse into taxable income in the foreseeable future	$ 117	$ 121

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compliance with Regulatory Capital Requirements under Banking Regulations
Equity	$ 14,819	$ 14,161
Allowance for loan losses (in dollars)	1,166	1,187	$ 1,181
Eagle Financial Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations
Equity	22,013	20,849
Allowance for loan losses (in dollars)	1,166	1,187
Total Risk-Based capital (to risk-weighted assets) Actual Amount	$ 23,179	$ 22,036
Total Risk-Based capital (to risk-weighted assets) Actual Ratio	17.20%	16.90%
Total Risk-Based capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 10,809	$ 10,459
Total Risk-Based capital (to risk-weighted assets) Minimum Capital Requirement Ratio	8.00%	8.00%
Total Risk-Based capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 13,511	$ 13,074
Total Risk-Based capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	10.00%	10.00%
Tier I capital (to risk-weighted assets) Actual Amount	$ 22,013	$ 20,849
Tier I capital (to risk-weighted assets) Actual Ratio	16.30%	15.90%
Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 8,107	$ 7,844
Tier I capital (to risk-weighted assets) Minimum Capital Requirement Ratio	6.00%	6.00%
Tier I capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 10,809	$ 10,459
Tier I capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	8.00%	8.00%
Common equity Tier I capital (to risk-weighted assets) Actual Amount	$ 22,013	$ 20,849
Common equity Tier I capital (to risk-weighted assets) Actual Ratio	16.30%	15.90%
Common equity Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 6,080	$ 5,883
Common equity Tier I capital (to risk-weighted assets) Minimum Capital Requirement Ratio	4.50%	4.50%
Common equity Tier I capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 8,782	$ 8,498
Common equity Tier I capital (to risk-weighted assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	6.50%	6.50%
Tier I capital (to adjusted total assets) Actual Amount	$ 22,013	$ 20,849
Tier I capital (to adjusted total assets) Actual Ratio	15.40%	15.20%
Tier I capital (to adjusted total assets) Minimum Capital Requirement Amount	$ 5,709	$ 5,495
Tier I capital (to adjusted total assets) Minimum Capital Requirement Ratio	4.00%	4.00%
Tier I capital (to adjusted total assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 7,136	$ 6,868
Tier I capital (to adjusted total assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	5.00%	5.00%

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Employee Benefits
Vesting period for annual benefit upon retirement	5 years
Per year contribution amount	$ 1
Period of annual contribution received upon retirement	15 years
Percentage of employees' gross pay contribution	45.00%
Year of employees' contribution	3 years
Expense recognized	$ 218	$ 222
Eligibility age	66 years
Percentage of benefits due each participant discount factor	5.00%	5.00%
Defined benefit plan, liability	$ 1,518	$ 1,301
Cash surrender value of life insurance	$ 2,005	1,958
Defined contribution plan, description	The Bank has a 401(k) profit-sharing plan covering substantially all employees who have attained the age of 21 and have completed one year of eligibility service. The Company may, in its sole discretion, make a matched employee contribution during the plan year in an amount as determined by the Company. The Internal Revenue Code may also further restrict matching contributions for highly compensated employees. The Company may, in its sole discretion, make a Profit Sharing Contribution to the Profit Sharing Plan. Employees will be eligible to receive an allocation if they have completed at least 1000 hours of service during the Plan Year and are employed by the Company on the last day of the Plan Year.
Contribution by employer	$ 95	$ 65

Equity Incentive Plan - Stock O

Equity Incentive Plan - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Options
Options outstanding at the beginning	101,611	0
Granted	0	101,611
Exercised	0	0
Forfeited	0	0
Expired	0	0
Options outstanding at the end	101,611	101,611
Options exercisable at the end	20,321	0
Weighted Average Exercise Price
Options outstanding at the beginning (in dollars per share)	$ 15.79	$ 0
Granted (in dollars per share)	0	15.79
Exercised (in dollars per share)	0	0
Forfeited (in dollars per share)	0	0
Expired (in dollars per share)	0	0
Options outstanding at the end (in dollars per share)	15.79	15.79
Options exercisable at the end (in dollars per share)	$ 15.79	$ 0
Remaining Contractual Life (in years)
Options outstanding (in years)	3 years 8 months 12 days	4 years 8 months 12 days
Options Granted (in years)		5 years
Options exercisable at the end (in years)	3 years 8 months 12 days	0 years

Equity Incentive Plan - Restric

Equity Incentive Plan - Restricted Stock Activity (Details) - Restricted stock - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Restricted stock awards
Non vested at the beginning	41,950	0
Granted	0	41,950
Vested	8,390	0
Forfeited	0	0
Non vested at the end	33,560	41,950
Weighted-average grant date fair value
Non vested at the beginning (in dollars per share)	$ 15.79	$ 0
Granted (in dollars per share)	0	15.79
Vested (in dollars per share)	15.95	0
Forfeited (in dollars per share)	0	0
Non vested at the end (in dollars per share)	$ 15.79	$ 15.79

Equity Incentive Plan - Additio

Equity Incentive Plan - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Oct. 31, 2018	Sep. 30, 2018	Jul. 20, 2017	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercised				0	0
Number of common stock may be issued			1,612,808
Number of stock options granted				0	101,611
Exercise price				$ 0	$ 0
Equity Incentive Plan 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance		225,792
Exercised		161,280		0
Expected volatility rate	24.63%	24.56%
Risk free interest rate	3.14%	3.01%
Expected term	7 years 6 months	7 years 6 months
Weighted average grant-date fair value of options	$ 5.59	$ 5.57
Compensation cost recognized for share-based payment				$ 246
Total unrecognized compensation cost related to unvested share-based compensation granted				$ 916
Expected to be recognized over remaining period				3 years 8 months 12 days
Equity Incentive Plan 2018 | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted		32,255		6,450
Vesting rate		20.00%
Exercise price		$ 15.89		$ 15.89
Expiration Period		10 years
Equity Incentive Plan 2018 | Executive Officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted	69,356			13,871
Vesting rate	20.00%
Vesting period	5 years
Exercise price	$ 15.75			$ 15.75
Expiration Period	10 years
Equity Incentive Plan 2018 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock may be issued		64,512
Equity Incentive Plan 2018 | Restricted stock | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		5 years
Number of restricted stock awarded		12,900		2,580
Equity Incentive Plan 2018 | Restricted stock | Executive Officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Number of restricted stock awarded	29,050			5,810

Employee Stock Ownership Plan_2

Employee Stock Ownership Plan ("ESOP") (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Jul. 20, 2017
Employee Stock Ownership Plan
Shares released to participants	6,451	6,451
Shares allocated to participants	12,902	6,451
Unreleased shares	109,671	116,122
Total	129,024	129,024	129,024
Fair Value of Unreleased Shares	$ 1,738,285	$ 1,761,571

Employee Stock Ownership Plan_3

Employee Stock Ownership Plan ("ESOP") - Additional information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jul. 20, 2017
Employee Stock Ownership Plan
Number of shares purchased through company borrowings	129,024	129,024	129,024
Employee stock ownership plan (ESOP), percentage of stock offering	8.00%
Term of loan	20 years
Vesting percentage of ESOP shares	20.00%
Vesting term of ESOP shares	2 years
ESOP compensation expense	$ 102	$ 102

Operating Leases (Lessee) Futur

Operating Leases (Lessee) Future minimum lease payments (Details) $ in Thousands	Dec. 31, 2019USD ($)
Operating Leases (Lessee)
Remaining Future minimum lease payments	$ 32

Operating Leases (Lessee) (Deta

Operating Leases (Lessee) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Leases (Lessee)
Rental expense	$ 45	$ 44

Operating Leases (Lessor) Futur

Operating Leases (Lessor) Future minimum payments to be received (Details) $ in Thousands	Dec. 31, 2019USD ($)
Operating Leases (Lessor)
2020	$ 114
2021	63
2022	30
Total minimum lease receipts	$ 207

Operating Leases (Lessor) (Deta

Operating Leases (Lessor) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Leases (Lessor)
Initial term of operating lease, lessor	5 years
Rental income	$ 178	$ 177

Disclosure About Fair Values _3

Disclosure About Fair Values of Assets and Liabilities - fair value measurement of assets (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Impaired loans (collateral dependent)	$ 105	$ 71
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Impaired loans (collateral dependent)	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Impaired loans (collateral dependent)	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Impaired loans (collateral dependent)	$ 105	$ 71

Disclosure About Fair Values _4

Disclosure About Fair Values of Assets and Liabilities - Unobservable inputs nonrecurring (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 105	$ 71
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 105	$ 71
Level 3 | Minimum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input	10
Foreclosed assets held for sale measurement input		10
Level 3 | Maximum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input	15
Foreclosed assets held for sale measurement input		15

Disclosure About Fair Values _5

Disclosure About Fair Values of Assets and Liabilities - Bank's financial instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 15,301	$ 7,434
Interest-bearing time deposits	2,988	3,486
Loans held for sale	6,390	1,827
Loans, net of allowance for losses	106,568	113,317
FHLB stock	816	754
FHLB lender risk account receivable	3,646	3,377
Interest receivable	326	354
Financial Liabilities
Deposits	111,991	106,369
Advances from borrowers for taxes and insurance	858	950
Interest payable	2	1
Fair Value
Financial Assets
Cash and cash equivalents	15,301	7,434
Interest-bearing time deposits	2,988	3,486
Loans held for sale	6,390	1,827
Loans, net of allowance for losses	107,360	114,248
FHLB stock	816	754
FHLB lender risk account receivable	3,805	3,294
Interest receivable	326	354
Financial Liabilities
Deposits	112,197	105,829
Advances from borrowers for taxes and insurance	858	950
Interest payable	2	1
Level 1
Financial Assets
Cash and cash equivalents	15,301	7,434
Interest-bearing time deposits	2,988	3,486
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	0	0
FHLB lender risk account receivable	0	0
Interest receivable	0	0
Financial Liabilities
Deposits	64,423	59,872
Advances from borrowers for taxes and insurance	0	0
Interest payable	0	0
Level 2
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	816	754
FHLB lender risk account receivable	0	0
Interest receivable	326	354
Financial Liabilities
Deposits	47,774	45,957
Advances from borrowers for taxes and insurance	858	950
Interest payable	2	1
Level 3
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	6,390	1,827
Loans, net of allowance for losses	107,360	114,248
FHLB stock	0	0
FHLB lender risk account receivable	3,805	3,294
Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances		0
Advances from borrowers for taxes and insurance	0	0
Interest payable	$ 0	$ 0

Significant Estimates and Con_2

Significant Estimates and Concentrations (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loans and Leases Receivable Disclosure
Loans held	$ 114,541	$ 123,975
Commercial Real Estate and Land Loans | Commercial
Loans and Leases Receivable Disclosure
Loans held	$ 20,800	$ 17,587

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) $ in Thousands	Dec. 31, 2019USD ($)
Line of Credit Facility
Total commitments	$ 15,509
Unused lines of credit
Line of Credit Facility
Total commitments	4,659
Standby letters of credit
Line of Credit Facility
Total commitments	0
Unused home equity lines
Line of Credit Facility
Total commitments	$ 10,850

Commitments and Credit Risk - A

Commitments and Credit Risk - Additional information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Commitments
Loans approved but not yet close	$ 0
Undisbursed loans in process	$ 6,811	$ 9,485
Minimum
Other Commitments
Loans approved but not yet originated with variable interest rate percentage	3.875%	3.125%
Maximum
Other Commitments
Loans approved but not yet originated with variable interest rate percentage	4.875%	5.73%

Condensed Financial Informati_3

Condensed Financial Information (Parent Company Only) - Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash	$ 15,301	$ 7,434	$ 15,350
Prepaid expenses	77
Total assets	142,788	137,085
Liabilities
Total liabilities	114,885	109,311
Shareholder' Equity
Total shareholders' equity	27,903	27,774	27,337
Total liabilities and shareholders' equity	142,788	137,085
Parent Company
Assets
Cash	4,658	5,616	$ 5,785
Prepaid expenses	0
Loan receivable - ESOP	1,132	1,177
Investment in Eagle Savings Bank	22,013	20,849
Deferred federal income tax	20	66
Prepaid federal income tax	92	66
Total assets	27,915	27,774
Liabilities
Total liabilities	12
Shareholder' Equity
Total shareholders' equity	27,903	27,774
Total liabilities and shareholders' equity	$ 27,915	$ 27,774

Condensed Financial Informati_4

Condensed Financial Information (Parent Company Only) - Condensed Statement of Income and Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Interest and Dividend Income
Interest Income - ESOP	$ 5,103	$ 4,771
Total income	5,403	5,046
Expense
Legal and professional services	359	388
Charitable contribution expense	6	9
Other expense	559	627
Total expense	6,228	5,471
Income Before Income Taxes	845	438
Federal income tax benefit	187	94
Net Income and Comprehensive Income	658	344
Parent Company
Interest and Dividend Income
Interest Income - ESOP	50	52
Equity in earnings of Eagle Savings Bank	816	481
Total income	866	533
Expense
Legal and professional services	142	77
Other expense	110	148
Total expense	252	225
Income Before Income Taxes	614	308
Federal income tax benefit	(44)	(36)
Net Income and Comprehensive Income	$ 658	$ 344

Condensed Financial Informati_5

Condensed Financial Information (Parent Company Only) - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net Income	$ 658	$ 344
Changes in:
Net cash flows used in operating activities	(4,165)	2,463
Investing Activities
Net cash provided by investing activities	7,379	(15,627)
Financing Activities
Repurchase of common stock	(877)	(78)
Net cash provided by financing activities	4,653	5,248
Net cash provided by investing activities	7,867	(7,916)
Cash and Cash Equivalents, Beginning of Year	7,434	15,350
Cash and Cash Equivalents, End of Year	15,301	7,434
Parent Company
Operating Activities
Net Income	658	344
Items not requiring (providing) cash:
Equity in undistributed income of subsidiary	(816)	(481)
Changes in:
Accrued expenses and other liabilities	12
Other assets and prepaid federal income taxes	20	3
Net cash flows used in operating activities	(126)	(134)
Investing Activities
Payments received on ESOP loan	45	43
Net cash provided by investing activities	45	43
Financing Activities
Repurchase of common stock	(877)	(78)
Net cash provided by financing activities	(877)	(78)
Net cash provided by investing activities	(958)	(169)
Cash and Cash Equivalents, Beginning of Year	5,616	5,785
Cash and Cash Equivalents, End of Year	$ 4,658	$ 5,616