Eagle Financial Bancorp (EFBI) 10-Q 8 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 08, 2020
Document and Entity Information
Entity Registrant Name	EAGLE FINANCIAL BANCORP, INC.
Entity Central Index Key	0001699018
Trading Symbol	efbi
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,583,258
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets
Cash and due from banks	$ 525	$ 408
Federal Reserve and Federal Home Loan Bank (FHLB) demand accounts	14,871	14,893
Cash and cash equivalents	15,396	15,301
Interest-bearing time deposits in other banks	2,988	2,988
Loans held for sale	8,487	6,390
Loans, net of allowance for loan losses of $1,196 and $1,166 at March 31, 2020 and December 31, 2019, respectively	105,659	106,568
Premises and equipment - at depreciated cost	4,049	4,062
FHLB stock - at cost	858	816
Bank-owned life insurance (BOLI)	2,017	2,005
FHLB lender risk account receivable	3,656	3,646
Accrued interest receivable	334	326
Deferred federal tax asset	134	77
Other assets	529	609
Total assets	144,107	142,788
Deposits
Noninterest-bearing	5,767	5,967
Interest-bearing	107,476	106,024
Total deposits	113,243	111,991
Advances from borrowers for taxes and insurance	558	858
Accrued interest payable	2	2
Accrued supplemental retirement plans	1,557	1,518
Accrued federal income tax	118	9
Other liabilities	541	507
Total liabilities	116,019	114,885
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 March 31 , 2020 and December 31, 2019; issued 1,654,758 at March, 2020 and December 31, 2019; outstanding 1,589,558 at March 31, 2020 and 1,594,658 at December 31, 2019	16	16
Additional paid-in capital	14,157	14,165
Retained earnings	14,996	14,819
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,081)	(1,097)
Total shareholders' equity	28,088	27,903
Total liabilities and shareholders' equity	$ 144,107	$ 142,788

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Condensed Consolidated Balance Sheets
Allowance for loan losses (in dollars)	$ 1,196	$ 1,166
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	1,589,558	1,594,658

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest and Dividend Income
Interest earned on loans	$ 1,200	$ 1,284
Dividends on FHLB stock	9	11
Other interest-earning deposits	65	59
Total interest and dividend income	1,274	1,354
Interest Expense
Interest on deposits	285	237
Total interest expense	285	237
Net Interest Income	989	1,117
Provision for Loan Losses	25	0
Net Interest Income After Provision for Loan Losses	964	1,117
Noninterest Income
Net gains on loan sales	606	329
Other service charges and fees	76	40
Gain on sale of foreclosed real estate		28
Income from BOLI	12	12
Total noninterest income	694	409
Noninterest Expense
Compensation and benefits	1,002	962
Occupancy and equipment, net	58	59
Data processing	85	95
Legal and professional services	77	82
Foreclosed real estate impairments and expenses, net		21
Franchise and other taxes	56	56
Advertising	8	10
ATM processing expense	20	24
Other expenses	123	108
Total noninterest expense	1,429	1,417
Income Before Income Taxes	229	109
Income Taxes
Provision for Income taxes	52	28
Total income taxes	52	28
Net Income and Comprehensive Income	$ 177	$ 81
Earnings per share - basic and diluted (in dollars per share)	$ 0.12	$ 0.05
Weighted-average shares outstanding - basic and diluted (in shares)	1,450,765	1,490,283

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned ESOP Shares	Total
Balance at Dec. 31, 2018	$ 16	$ 14,758	$ 14,161	$ (1,161)	$ 27,774
Increase (Decrease) in Stockholders' Equity
Net income			81		81
ESOP shares earned		9		16	25
Stock based compensation expense		61			61
Repurchase of common stock		(109)			(109)
Balance at Mar. 31, 2019	16	14,719	14,242	(1,145)	27,832
Balance at Dec. 31, 2019	16	14,165	14,819	(1,097)	27,903
Increase (Decrease) in Stockholders' Equity
Net income			177		177
ESOP shares earned		10		16	26
Stock based compensation expense		62			62
Repurchase of common stock		(80)			(80)
Balance at Mar. 31, 2020	$ 16	$ 14,157	$ 14,996	$ (1,081)	$ 28,088

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities
Net income	$ 177	$ 81
Items not requiring (providing) cash:
Depreciation and amortization	43	49
Amortization of deferred loan fees		2
Proceeds on sale of loans in the secondary market	20,808	8,715
Loans originated for sale in the secondary market	(22,299)	(9,559)
Gain on sale of loans	(606)	(329)
Provision for loan losses	25	0
Gain on sale of foreclosed real estate		(28)
Deferred federal tax liability	(57)	(52)
Increase in cash surrender value of BOLI	(12)	(12)
Stock based compensation expense	62	61
ESOP compensation expense	26	25
Changes in:
FHLB lender risk account receivable	(10)	4
Accrued interest receivable	(8)	(10)
Other assets and prepaid federal income taxes	80	(162)
Accrued federal income taxes	109	79
Accrued supplemental retirement plans	39	54
Accrued expenses and other liabilities	34	50
Net cash flows used in operating activities	(1,589)	(1,032)
Investing Activities
Net decrease in interest-bearing time deposits in other banks		747
Net decrease in loans	884	532
Purchase of premises and equipment	(30)	(7)
Purchase of FHLB stock	(42)
Proceeds from sale of foreclosed real estate		245
Net cash provided by investing activities	812	1,517
Financing Activities
Net increase (decrease) in deposits	1,252	(403)
Repurchase of common stock	(80)	(109)
Net decrease in advances from borrowers for taxes and insurance	(300)	(326)
Net cash provided by (used in) financing activities	872	(838)
Increase (Decrease) in Cash and Cash Equivalents	95	(353)
Cash and Cash Equivalents, Beginning of Period	15,301	7,434
Cash and Cash Equivalents, End of Period	15,396	7,081
Supplemental Cash Flows Information:
Interest paid	$ 285	$ 236

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
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 savings and loan 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 $10.0 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 will be subject to certain regulations related to the payment of dividends 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 condensed consolidated financial statements as of March 31, 2020 and December 31, 2019 and for the three months ended March 31, 2020 and 2019, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed balance sheet of the Company as of December 31, 2019, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of March 31, 2020 and for the three months ended March 31, 2020 and 2019, were prepared in accordance with instructions for Form 10‑Q and Article 8-03 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2019 included in the Registrant’s Form 10‑K (the “Form 10-K”). Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10‑K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of March 31, 2020 and the results of operations and cash flows for the three months ended March 31, 2020 and 2019. All interim amounts have not been audited and the results of operations for the three months ended March 31, 2020 and 2019, herein are not necessarily indicative of the results of operations to be expected for the entire year. 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: Service charges on deposit accounts - 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. Revisions Certain immaterial revisions have been made to the 2019 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 7. 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 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 added additional disclosures beginning in the first quarter of 2019 as required by the guidance. 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. The Company adopted ASU 2016-15 on January 1, 2020 and did not see a significant impact on its 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. The amendments should be applied using a retrospective transition method to each period presented. The Company adopted ASU 2016-18 on January 1, 2020 and did not see a significant impact on its accounting and disclosures. Risks and Uncertainties We are subject to risks and uncertainties as a result of the Coronavirus Disease 2019 (Covid-19) pandemic. The extent of the impact of the COVID-19 pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the pandemic is in its early stages and information is rapidly evolving. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 pandemic. The severity of the impact of the COVID-19 pandemic on the Company's business will depend on a number of factors, including, but not limited to, the duration and severity of the pandemic and the extent and severity of the impact on the Company's customers, all of which are uncertain and cannot be predicted. The Company's future results of operations and liquidity could be adversely impacted. As of the date of issuance of these condensed consolidated financial statements, the extent to which the COVID-19 pandemic may materially impact the Company's financial condition, liquidity, or results of operations is uncertain.

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Common Share
Earnings Per Common Share	Note 2: Earnings Per Common 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 stockholder’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 March 31, 2020 or 2019. The following table presents a reconciliation of the number of shares used in the calculation of basic and diluted earnings per common share: Three Months Ended Three Months Ended March 31, 2020 March 31, 2019 Net income $ 177 $ 81 Less allocation of earnings to participating securities 4 — Net income allocated to common shareholders $ 173 $ 81 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,559,361 1,605,330 Less: Average Unearned ESOP shares: 108,596 115,047 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,450,765 1,490,283 Basic earnings per common share: $ 0.12 $ 0.05 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,450,765 1,490,283 Diluted earnings per common share: $ 0.12 $ 0.05 All stock options were anti-dilutive, therefore not included in dilutive securities.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 and December 31, 2019 was as follows: March 31, December 31, 2020 2019 Residential mortgage loans $ 57,572 $ 59,859 Commercial real estate and land loans 20,520 20,800 Home equity and other consumer 8,984 9,690 Residential construction loans 13,729 11,684 Residential mortgage loans, non-owner occupied 5,224 5,522 Multi-family real estate loans 1,049 1,065 Commercial loans 7,009 5,921 114,087 114,541 Net deferred loan costs (5) 4 Loans in process (7,227) (6,811) Allowance for loan losses (1,196) (1,166) Net loans $ 105,659 $ 106,568 Loans serviced for the benefit of others at March 31, 2020 and December 31, 2019 amounted to $1,587 and $1,633, 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 Bank’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 Bank’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 Bank’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 for the three months ended March 31, 2020 and 2019 and year ended December 31, 2019: Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Three months ended March 31, Mortgage and Land Other Construction Owner Estate Commercial 2020 (Unaudited) Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 394 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,166 Provision (credited) charged to expense (8) 16 (14) 26 (1) — 6 25 Losses charged off — — — — — — — — Recoveries 4 — 1 — — — — 5 Balance, end of year $ 390 $ 362 $ 212 $ 165 $ 28 $ 13 $ 26 $ 1,196 Ending balance: individually evaluated for impairment $ 11 $ — $ — $ — $ — $ — $ — $ 11 Ending balance: collectively evaluated for impairment $ 379 $ 362 $ 212 $ 165 $ 28 $ 13 $ 26 $ 1,185 Loans: Ending balance $ 57,572 $ 20,520 $ 8,984 $ 13,729 $ 5,224 $ 1,049 $ 7,009 $ 114,087 Ending balance: individually evaluated for impairment $ 104 $ — $ 38 $ — $ 669 $ — $ — $ 811 Ending balance: collectively evaluated for impairment $ 57,468 $ 20,520 $ 8,946 $ 13,729 $ 4,555 $ 1,049 $ 7,009 $ 113,276 Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Three months ended March 31, Mortgage and Land Other Construction Owner Estate Commercial 30, 2019 (Unaudited) 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 (credited) charged to expense 11 (14) 21 (16) (1) — (1) — Losses charged off — — (39) — — — — (39) Recoveries 4 — — — — — — 4 Balance, end of period $ 424 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,152 Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Mortgage and Land Other Construction Owner Estate Commercial Year Ended 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 (credited) 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 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 Bank 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 Bank’s loan portfolio based on rating category and payment activity as of March 31, 2020 and December 31, 2019: Home Residential Residential Commercial Equity and Residential Mortgage Loans Multi-Family Mortgage Real Estate and Other Construction Non-Owner Real Estate Commercial March 31, 2020 (Unaudited) Loans Land Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 56,811 $ 18,612 $ 8,862 $ 13,729 $ 4,712 $ 1,049 $ 5,691 $ 109,466 Special mention (1) — 1,721 — — — — 1,188 2,909 Substandard (2) 761 187 122 — 512 — 130 1,712 Doubtful (3) — — — — — — — — Loss (4) — — — — — — — — Total $ 57,572 $ 20,520 $ 8,984 $ 13,729 $ 5,224 $ 1,049 $ 7,009 $ 114,087 Home Residential Residential Commercial Equity and Residential Mortgage Loans Multi-Family Mortgage Real Estate and Other Construction Non-Owner Real Estate Commercial December 31, 2019 Loans Land 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 The Company evaluates the loan risk grading system definitions and allowance for loan losses methodology on an ongoing basis. No significant changes were made to either during the three months ended March 31, 2020. The following tables present the Bank’s loan portfolio aging analysis of the recorded investment in loans as of March 31, 2020 and December 31, 2019: Recorded 90 Days Total Total Investment 90 30-59 Days 60-89 Days Past Due or Past Loans Days and March 31, 2020 (Unaudited) Past Due Past Due More Due Current Receivable Accruing Residential mortgage loans $ 204 $ 176 $ 738 $ 1,118 $ 56,454 $ 57,572 $ — Commercial real estate and land loans — — — — 20,520 20,520 — Home equity and other consumer 11 — 18 29 8,955 8,984 — Residential construction loans — — — — 13,729 13,729 — Residential mortgage loans, non-owner occupied — — 489 489 4,735 5,224 — Multi-family real estate loans — — — — 1,049 1,049 — Commercial loans 110 — — 110 6,899 7,009 — Total $ 325 $ 176 $ 1,245 $ 1,746 $ 112,341 $ 114,087 $ — Recorded 90 Days Total Total Investment 90 30-59 Days 60-89 Days Past Due or Past Loans Days and December 31, 2019 Past Due Past Due More 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 $ — 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 Bank 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 at March 31, 2020, March 31, 2019 and as of December 31, 2019: March 31, 2020 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 70 $ 70 $ — $ 71 $ 1 Commercial real estate and land loans — — — — — Home equity and other consumer 38 38 — 38 — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 669 669 — 669 3 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 34 — 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 $ 811 $ 811 $ 11 $ 812 $ 4 Three Months Ended As of December 31, 2019 March 31, 2019 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 71 $ 71 $ — $ — $ — Commercial real estate and land loans — — — — — Home equity and other consumer 39 39 — 42 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 671 671 — 188 4 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 74 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 $ 304 $ 6 Interest income recognized is not materially different than interest income that would have been recognized on a cash basis. The following table presents the Bank’s nonaccrual loans at March 31, 2020 and December 31, 2019. This table excludes performing troubled debt restructurings. March 31, December 31, 2020 2019 Residential mortgage loans $ 738 $ 364 Commercial real estate and land loans — — Home equity and other consumer 18 — Residential construction loans — — Residential mortgage loans, non-owner occupied 489 489 Multi-family real estate loans — — Commercial loans — — Total $ 1,245 $ 853 During the three months ended March 31, 2020 and the year ended December 31, 2019, there were no loans modified as troubled debt restructurings. Following is a summary of troubled debt restructurings at March 31, 2020 and December 31, 2019: Number of Recorded Contracts Investment At March 31, 2020: Residential mortgage loans 1 $ 70 Commercial real estate and land loans — — Home equity and other consumer 2 38 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 180 Multi-family real estate loans — — Commercial loans — — 7 $ 288 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 As of March 31, 2020, the Bank had total troubled debt restructurings of $288. There were five residential mortgage loans and residential non-owner occupied loans totaling $250 in troubled debt restructurings with the largest totaling $180. The remaining $38 in troubled debt restructurings consisted of two home equity loans. As of December 31, 2019, the Bank 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. These loans were modified due to short term concessions. Eagle Savings Bank has no commitments to lend additional funds to these debtors owing receivables whose terms have been modified in troubled debt restructurings. During the three months ended March 31, 2020 and 2019, there were no loans modified as trouble debt restructurings. The Bank had no foreclosed real estate properties at March 31, 2020 or December 31, 2019.

Employee Stock Ownership Plan (

Employee Stock Ownership Plan ("ESOP")	3 Months Ended
	Mar. 31, 2020
Employee Stock Ownership Plan ("ESOP")
Employee Stock Ownership Plan ("ESOP")	Note 4: Employee Stock Ownership Plan (“ESOP”) 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 issued in connection with the conversion). 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, and 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 $26 and $25 for the three months ended March 31, 2020 and 2019. A summary of the ESOP shares as of March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 Shares allocated to participants 1,613 6,451 Shares released to participants 19,353 12,902 Unreleased shares 108,058 109,671 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,691,108 $ 1,738,285 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.

Equity Incentive Plan

Equity Incentive Plan	3 Months Ended
	Mar. 31, 2020
Equity Incentive Plan
Equity Incentive Plan	Note 5: 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 March 31, 2020, 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 March 31, 2020, 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, 2020 101,611 $ 15.79 3.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at March 31, 2020 101,611 $ 15.79 3.6 Options Exercisable at March 31, 2020 20,321 $ 15.79 3.6 Options outstanding at January 1, 2019 101,611 $ 15.79 4.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at March 31, 2019 101,611 $ 15.79 4.5 Options Exercisable at March 31, 2019 — $ — — 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 March 31, 2020, 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 March 31, 2020, 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, 2020 33,560 $ 15.79 Granted — — Vested — — Forfeited — — Non-vested at March 31, 2020 33,560 $ 15.79 Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2019 41,950 $ 15.79 Granted — — Vested — — Forfeited — — Non-vested at March 31, 2019 41,950 $ 15.79 Total compensation cost recognized in the income statement for share-based payment arrangements for the three months ended March 31, 2020 and 2019 was $62. As of March 31, 2020, there was approximately $854 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 3.6 years.

Regulatory Matters

Regulatory Matters	3 Months Ended
	Mar. 31, 2020
Regulatory Matters
Regulatory Matters	Note 6: 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 March 31, 2020 and December 31, 2019 that the Bank meets all capital adequacy requirements to which it is subject. As of March 31, 2020 and December 31, 2019 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, including 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 Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Equity $ 22,295 Allowance for loan losses 1,196 Total risk-based capital (to risk-weighted assets) $ 23,491 17.2 % $ 10,927 8.0 % $ 13,659 10.0 % Tier I capital (to risk-weighted assets) 22,295 16.3 % 8,196 6.0 % 10,927 8.0 % Common equity Tier I capital (to risk-weighted assets) 22,295 16.3 % 6,147 4.5 % 8,878 6.5 % Tier I capital (to adjusted total assets) 22,295 15.7 % 5,688 4.0 % 7,110 5.0 % Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 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 %

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities	3 Months Ended
	Mar. 31, 2020
Disclosure About Fair Values of Assets and Liabilities
Disclosure About Fair Values of Assets and Liabilities	Note 7: Disclosure About Fair Values 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 March 31, 2020 and December 31, 2019: Fair Value Measurements Using Significant Quoted Prices in Other Significant Active Markets for Observable Unobservable Fair Identical Assets Inputs Inputs March 31, 2020 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 34 $ — $ — $ 34 Fair Value Measurements Using Significant Quoted Prices in Other Significant Active Markets for Observable Unobservable Fair Identical Assets Inputs Inputs December 31, 2019 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 105 $ — $ — $ 105 Fair value adjustments, consisting of charge-offs or allocated allowances, on impaired loans and foreclosed assets held for sale during the three months ended March 31, 2020 and the year ended December 31, 2019 amounted to $0. 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 March 31, 2020 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 34 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation December 31, 2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 105 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 balance sheet at amounts other than fair value. Cash and Cash Equivalents and Interest-bearing Time Deposits 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 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. 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 Bank. The rates were the average of current rates offered by local competitors of the Bank. 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 March 31, 2020 and December 31, 2019, the fair value of such commitments was not material. The following tables present estimated fair values of the Bank’s financial instruments at March 31, 2020 and December 31, 2019. Fair Value Measurements Using Carrying Fair March 31, 2020 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,396 $ 15,396 $ 15,296 $ — $ — Interest-bearing time deposits 2,988 2,988 2,988 — — Loans held for sale 8,487 8,487 — — 8,487 Loans, net of allowance for losses 105,659 107,796 — — 107,796 FHLB stock 858 858 — 858 — FHLB lender risk account receivable 3,656 4,148 — — 4,148 Accrued Interest receivable 334 334 — 334 — Financial Liabilities Deposits 113,243 113,621 65,779 47,842 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 558 558 — 558 — Accrued Interest payable 2 2 — 2 — Fair Value Measurements Using Carrying Fair 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 Accrued 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 — Accrued Interest payable 2 2 — 2 —

Commitments and Credit Risk

Commitments and Credit Risk	3 Months Ended
	Mar. 31, 2020
Commitments and Credit Risk
Commitments and Credit Risk	Note 8: 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 March 31, 2020, the Bank had six loans approved but not yet originated of $2.2 million with interest rates ranging from 2.625% to 4.5%. At December 31, 2019, the Bank had no loans approved but not yet originated. At March 31, 2020, the Bank had undisbursed loans in process of $7.2 million with interest rate ranges of 3.875% - 4.875%. At December 31, 2019 the Company had undisbursed loans in process of $6.8 million with interest rate ranges of 3.875% - 4.875%. 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 and letters of credit at March 31, 2020 were as follows: March 31, 2020 Unused lines of credit $ 3,396 Standby letters of credit — Unused home equity lines 10,765 Total commitments $ 14,161

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Recent Accounting Pronouncements
Recent Accounting Pronouncements	Note 9: 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 first quarter of 2020. 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.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Nature of Operations and Summary of Significant Accounting Policies
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The condensed consolidated financial statements as of March 31, 2020 and December 31, 2019 and for the three months ended March 31, 2020 and 2019, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed balance sheet of the Company as of December 31, 2019, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of March 31, 2020 and for the three months ended March 31, 2020 and 2019, were prepared in accordance with instructions for Form 10‑Q and Article 8-03 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2019 included in the Registrant’s Form 10‑K (the “Form 10-K”). Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10‑K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of March 31, 2020 and the results of operations and cash flows for the three months ended March 31, 2020 and 2019. All interim amounts have not been audited and the results of operations for the three months ended March 31, 2020 and 2019, herein are not necessarily indicative of the results of operations to be expected for the entire year.
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: Service charges on deposit accounts - 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.
Revisions	Revisions Certain immaterial revisions have been made to the 2019 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 7. 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 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 added additional disclosures beginning in the first quarter of 2019 as required by the guidance. 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. The Company adopted ASU 2016-15 on January 1, 2020 and did not see a significant impact on its 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. The amendments should be applied using a retrospective transition method to each period presented. The Company adopted ASU 2016-18 on January 1, 2020 and did not see a significant impact on its accounting and disclosures.
Risks and Uncertainties	Risks and Uncertainties We are subject to risks and uncertainties as a result of the Coronavirus Disease 2019 (Covid-19) pandemic. The extent of the impact of the COVID-19 pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the pandemic is in its early stages and information is rapidly evolving. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 pandemic. The severity of the impact of the COVID-19 pandemic on the Company's business will depend on a number of factors, including, but not limited to, the duration and severity of the pandemic and the extent and severity of the impact on the Company's customers, all of which are uncertain and cannot be predicted. The Company's future results of operations and liquidity could be adversely impacted. As of the date of issuance of these condensed consolidated financial statements, the extent to which the COVID-19 pandemic may materially impact the Company's financial condition, liquidity, or results of operations is uncertain.

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Common Share
Schedule of earnings per common share	Three Months Ended Three Months Ended March 31, 2020 March 31, 2019 Net income $ 177 $ 81 Less allocation of earnings to participating securities 4 — Net income allocated to common shareholders $ 173 $ 81 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,559,361 1,605,330 Less: Average Unearned ESOP shares: 108,596 115,047 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,450,765 1,490,283 Basic earnings per common share: $ 0.12 $ 0.05 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,450,765 1,490,283 Diluted earnings per common share: $ 0.12 $ 0.05

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	3 Months Ended
	Mar. 31, 2020
Loans and Allowance for Loan Losses
Schedule of composition of the loan portfolio	The composition of the loan portfolio at March 31, 2020 and December 31, 2019 was as follows: March 31, December 31, 2020 2019 Residential mortgage loans $ 57,572 $ 59,859 Commercial real estate and land loans 20,520 20,800 Home equity and other consumer 8,984 9,690 Residential construction loans 13,729 11,684 Residential mortgage loans, non-owner occupied 5,224 5,522 Multi-family real estate loans 1,049 1,065 Commercial loans 7,009 5,921 114,087 114,541 Net deferred loan costs (5) 4 Loans in process (7,227) (6,811) Allowance for loan losses (1,196) (1,166) Net loans $ 105,659 $ 106,568
Schedule of allowance for loan losses losses and the recorded investment in loans based on portfolio segment and impairment method	Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Three months ended March 31, Mortgage and Land Other Construction Owner Estate Commercial 2020 (Unaudited) Loans Loans Consumer Loans Occupied Loans Loans Total Allowance for loan losses: Balance, beginning of year $ 394 $ 346 $ 225 $ 139 $ 29 $ 13 $ 20 $ 1,166 Provision (credited) charged to expense (8) 16 (14) 26 (1) — 6 25 Losses charged off — — — — — — — — Recoveries 4 — 1 — — — — 5 Balance, end of year $ 390 $ 362 $ 212 $ 165 $ 28 $ 13 $ 26 $ 1,196 Ending balance: individually evaluated for impairment $ 11 $ — $ — $ — $ — $ — $ — $ 11 Ending balance: collectively evaluated for impairment $ 379 $ 362 $ 212 $ 165 $ 28 $ 13 $ 26 $ 1,185 Loans: Ending balance $ 57,572 $ 20,520 $ 8,984 $ 13,729 $ 5,224 $ 1,049 $ 7,009 $ 114,087 Ending balance: individually evaluated for impairment $ 104 $ — $ 38 $ — $ 669 $ — $ — $ 811 Ending balance: collectively evaluated for impairment $ 57,468 $ 20,520 $ 8,946 $ 13,729 $ 4,555 $ 1,049 $ 7,009 $ 113,276 Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Three months ended March 31, Mortgage and Land Other Construction Owner Estate Commercial 30, 2019 (Unaudited) 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 (credited) charged to expense 11 (14) 21 (16) (1) — (1) — Losses charged off — — (39) — — — — (39) Recoveries 4 — — — — — — 4 Balance, end of period $ 424 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,152 Residential Commercial Home Mortgage Multi- Residential Real Estate Equity and Residential Loans Non- Family Real Mortgage and Land Other Construction Owner Estate Commercial Year Ended 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 (credited) 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
Schedule of credit risk profile of loan portfolio based on rating category and payment activity	Home Residential Residential Commercial Equity and Residential Mortgage Loans Multi-Family Mortgage Real Estate and Other Construction Non-Owner Real Estate Commercial March 31, 2020 (Unaudited) Loans Land Loans Consumer Loans Occupied Loans Loans Total Rating Satisfactory (5-8) $ 56,811 $ 18,612 $ 8,862 $ 13,729 $ 4,712 $ 1,049 $ 5,691 $ 109,466 Special mention (1) — 1,721 — — — — 1,188 2,909 Substandard (2) 761 187 122 — 512 — 130 1,712 Doubtful (3) — — — — — — — — Loss (4) — — — — — — — — Total $ 57,572 $ 20,520 $ 8,984 $ 13,729 $ 5,224 $ 1,049 $ 7,009 $ 114,087 Home Residential Residential Commercial Equity and Residential Mortgage Loans Multi-Family Mortgage Real Estate and Other Construction Non-Owner Real Estate Commercial December 31, 2019 Loans Land 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
Schedule of loan portfolio aging analysis of the recorded investment in loans	Recorded 90 Days Total Total Investment 90 30-59 Days 60-89 Days Past Due or Past Loans Days and March 31, 2020 (Unaudited) Past Due Past Due More Due Current Receivable Accruing Residential mortgage loans $ 204 $ 176 $ 738 $ 1,118 $ 56,454 $ 57,572 $ — Commercial real estate and land loans — — — — 20,520 20,520 — Home equity and other consumer 11 — 18 29 8,955 8,984 — Residential construction loans — — — — 13,729 13,729 — Residential mortgage loans, non-owner occupied — — 489 489 4,735 5,224 — Multi-family real estate loans — — — — 1,049 1,049 — Commercial loans 110 — — 110 6,899 7,009 — Total $ 325 $ 176 $ 1,245 $ 1,746 $ 112,341 $ 114,087 $ — Recorded 90 Days Total Total Investment 90 30-59 Days 60-89 Days Past Due or Past Loans Days and December 31, 2019 Past Due Past Due More 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 $ —
Schedule of impaired loans	March 31, 2020 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 70 $ 70 $ — $ 71 $ 1 Commercial real estate and land loans — — — — — Home equity and other consumer 38 38 — 38 — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 669 669 — 669 3 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 34 — 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 $ 811 $ 811 $ 11 $ 812 $ 4 Three Months Ended As of December 31, 2019 March 31, 2019 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ 71 $ 71 $ — $ — $ — Commercial real estate and land loans — — — — — Home equity and other consumer 39 39 — 42 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 671 671 — 188 4 Multi-family real estate loans — — — — — Commercial loans — — — — — Loans with an allocated allowance: Residential mortgage loans 34 34 11 74 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 $ 304 $ 6
Schedule of nonaccrual loans	March 31, December 31, 2020 2019 Residential mortgage loans $ 738 $ 364 Commercial real estate and land loans — — Home equity and other consumer 18 — Residential construction loans — — Residential mortgage loans, non-owner occupied 489 489 Multi-family real estate loans — — Commercial loans — — Total $ 1,245 $ 853
Schedule of summary of troubled debt restructurings	Number of Recorded Contracts Investment At March 31, 2020: Residential mortgage loans 1 $ 70 Commercial real estate and land loans — — Home equity and other consumer 2 38 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 180 Multi-family real estate loans — — Commercial loans — — 7 $ 288 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

Employee Stock Ownership Plan_2

Employee Stock Ownership Plan ("ESOP") (Tables)	3 Months Ended
	Mar. 31, 2020
Employee Stock Ownership Plan ("ESOP")
Schedule of ESOP shares	March 31, 2020 December 31, 2019 Shares allocated to participants 1,613 6,451 Shares released to participants 19,353 12,902 Unreleased shares 108,058 109,671 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,691,108 $ 1,738,285

Equity Incentive Plan (Tables)

Equity Incentive Plan (Tables)	3 Months Ended
	Mar. 31, 2020
Equity Incentive Plan
Summary of stock option activity	Remaining Weighted-Average Contractual Life Options Exercise Price (Years) Options outstanding at January 1, 2020 101,611 $ 15.79 3.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at March 31, 2020 101,611 $ 15.79 3.6 Options Exercisable at March 31, 2020 20,321 $ 15.79 3.6 Options outstanding at January 1, 2019 101,611 $ 15.79 4.7 Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at March 31, 2019 101,611 $ 15.79 4.5 Options Exercisable at March 31, 2019 — $ — —
Summary of restricted stock activity	Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2020 33,560 $ 15.79 Granted — — Vested — — Forfeited — — Non-vested at March 31, 2020 33,560 $ 15.79 Weighted-Average Restricted grant date stock awards fair value Non-vested at January 1, 2019 41,950 $ 15.79 Granted — — Vested — — Forfeited — — Non-vested at March 31, 2019 41,950 $ 15.79

Regulatory Matters (Tables)

Regulatory Matters (Tables)	3 Months Ended
	Mar. 31, 2020
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 Amount Ratio Amount Ratio Amount Ratio As of March 31, 2020 Equity $ 22,295 Allowance for loan losses 1,196 Total risk-based capital (to risk-weighted assets) $ 23,491 17.2 % $ 10,927 8.0 % $ 13,659 10.0 % Tier I capital (to risk-weighted assets) 22,295 16.3 % 8,196 6.0 % 10,927 8.0 % Common equity Tier I capital (to risk-weighted assets) 22,295 16.3 % 6,147 4.5 % 8,878 6.5 % Tier I capital (to adjusted total assets) 22,295 15.7 % 5,688 4.0 % 7,110 5.0 % Minimum to Be Well Capitalized Under Minimum Capital Prompt Corrective Actual Requirement Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2019 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 %

Disclosure About Fair Values _2

Disclosure About Fair Values of Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
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 Significant Quoted Prices in Other Significant Active Markets for Observable Unobservable Fair Identical Assets Inputs Inputs March 31, 2020 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 34 $ — $ — $ 34 Fair Value Measurements Using Significant Quoted Prices in Other Significant Active Markets for Observable Unobservable Fair Identical Assets Inputs Inputs December 31, 2019 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 105 $ — $ — $ 105
Schedule of quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements	Fair Value at Valuation March 31, 2020 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 34 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation December 31, 2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 105 Market comparable properties Marketability discount 10% - 15%
Schedule of estimated fair values of financial instruments	Fair Value Measurements Using Carrying Fair March 31, 2020 Amount Value (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,396 $ 15,396 $ 15,296 $ — $ — Interest-bearing time deposits 2,988 2,988 2,988 — — Loans held for sale 8,487 8,487 — — 8,487 Loans, net of allowance for losses 105,659 107,796 — — 107,796 FHLB stock 858 858 — 858 — FHLB lender risk account receivable 3,656 4,148 — — 4,148 Accrued Interest receivable 334 334 — 334 — Financial Liabilities Deposits 113,243 113,621 65,779 47,842 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 558 558 — 558 — Accrued Interest payable 2 2 — 2 — Fair Value Measurements Using Carrying Fair 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 Accrued 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 — Accrued Interest payable 2 2 — 2 —

Commitments and Credit Risk (Ta

Commitments and Credit Risk (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments and Credit Risk
Schedule of lines and letter of credit	March 31, 2020 Unused lines of credit $ 3,396 Standby letters of credit — Unused home equity lines 10,765 Total commitments $ 14,161

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Jul. 20, 2017	Mar. 31, 2020	Dec. 31, 2019
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

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income per share
Net Income	$ 177	$ 81
Less allocation of earnings to participating securities	4	0
Net income allocated to common shareholders	$ 173	$ 81
Shares Outstanding for basic earnings per common share:
Weighted Average shares outstanding:	1,559,361	1,605,330
Less: Average Unearned ESOP shares:	108,596	115,047
Weighted average number of shares outstanding used in the calculation of basic earnings per common share	1,450,765	1,490,283
Basic earnings per common share: (in dollars per share)	$ 0.12	$ 0.05
Effect of dilutive securities:
Stock Options	$ 0	$ 0
Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share	1,450,765	1,490,283
Diluted earnings per common share: (in dollars per share)	$ 0.12	$ 0.05

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses - Composition of the loan portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Loans and Leases Receivable Disclosure
Gross loans	$ 114,087	$ 114,541
Net deferred loan costs	(5)	4
Loans in process	(7,227)	(6,811)
Allowance for loan losses	(1,196)	(1,166)	$ (1,152)	$ (1,187)	$ (1,187)
Net loans	105,659	106,568
Commercial Loans
Loans and Leases Receivable Disclosure
Gross loans	7,009	5,921
Residential | Mortgage loans
Loans and Leases Receivable Disclosure
Gross loans	57,572	59,859
Allowance for loan losses	(390)	(394)	(424)	(409)
Residential | Construction Loans
Loans and Leases Receivable Disclosure
Gross loans	13,729	11,684
Allowance for loan losses	(165)	(139)	(112)	(128)
Residential | Mortgage Loans, Non-Owner Occupied
Loans and Leases Receivable Disclosure
Gross loans	5,224	5,522
Allowance for loan losses	(28)	(29)	(41)	(42)
Commercial | Commercial Real Estate and Land Loans
Loans and Leases Receivable Disclosure
Gross loans	20,520	20,800
Allowance for loan losses	(362)	(346)	(246)	(260)
Commercial | Commercial Loans
Loans and Leases Receivable Disclosure
Gross loans	7,009	5,921
Allowance for loan losses	(26)	(20)	(20)	(21)
Home equity and other consumer
Loans and Leases Receivable Disclosure
Gross loans	8,984	9,690
Allowance for loan losses	(212)	(225)	(295)	(313)
Multi-Family Real Estate Loans
Loans and Leases Receivable Disclosure
Gross loans	1,049	1,065
Allowance for loan losses	$ (13)	$ (13)	$ (14)	$ (14)

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses - Allowance for loan losses and the recorded investment (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Allowance for loan losses:
Balance, beginning of year	$ 1,166	$ 1,187	$ 1,187
Provision (credit) charged to expense	25	0	0
Losses charged off	0	(39)	(39)
Recoveries	5	4	18
Balance, end of year	1,196	1,152	1,166
Ending balance: individually evaluated for impairment	11		11
Ending balance: collectively evaluated for impairment	1,185		1,155
Loans:
Ending balance	114,087		114,541
Ending balance: individually evaluated for impairment	811		815
Ending balance: collectively evaluated for impairment	113,276		113,726
Commercial Loans
Loans:
Ending balance	7,009		5,921
Residential | Mortgage loans
Allowance for loan losses:
Balance, beginning of year	394	409	409
Provision (credit) charged to expense	(8)	11	(30)
Losses charged off	0	0	0
Recoveries	4	4	15
Balance, end of year	390	424	394
Ending balance: individually evaluated for impairment	11		11
Ending balance: collectively evaluated for impairment	379		383
Loans:
Ending balance	57,572		59,859
Ending balance: individually evaluated for impairment	104		105
Ending balance: collectively evaluated for impairment	57,468		59,754
Residential | Construction Loans
Allowance for loan losses:
Balance, beginning of year	139	128	128
Provision (credit) charged to expense	26	(16)	11
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of year	165	112	139
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	165		139
Loans:
Ending balance	13,729		11,684
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	13,729		11,684
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of year	29	42	42
Provision (credit) charged to expense	(1)	(1)	(15)
Losses charged off	0	0	0
Recoveries	0	0	2
Balance, end of year	28	41	29
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	28		29
Loans:
Ending balance	5,224		5,522
Ending balance: individually evaluated for impairment	669		671
Ending balance: collectively evaluated for impairment	4,555		4,851
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of year	346	260	260
Provision (credit) charged to expense	16	(14)	86
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of year	362	246	346
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	362		346
Loans:
Ending balance	20,520		20,800
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	20,520		20,800
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of year	20	21	21
Provision (credit) charged to expense	6	(1)	(1)
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of year	26	20	20
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	26		20
Loans:
Ending balance	7,009		5,921
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	7,009		5,921
Home equity and other consumer
Allowance for loan losses:
Balance, beginning of year	225	313	313
Provision (credit) charged to expense	(14)	21	(50)
Losses charged off	0	(39)	(39)
Recoveries	1	0	1
Balance, end of year	212	295	225
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	212		225
Loans:
Ending balance	8,984		9,690
Ending balance: individually evaluated for impairment	38		39
Ending balance: collectively evaluated for impairment	8,946		9,651
Multi-Family Real Estate Loans
Allowance for loan losses:
Balance, beginning of year	13	14	14
Provision (credit) charged to expense	0	0	(1)
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of year	13	$ 14	13
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	13		13
Loans:
Ending balance	1,049		1,065
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	$ 1,049		$ 1,065

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	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 114,087	$ 114,541
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	109,466	113,127
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	2,909	0
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,712	1,414
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	7,009	5,921
Residential | Mortgage loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	57,572	59,859
Residential | Mortgage loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	56,811	59,395
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	761	464
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	13,729	11,684
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	13,729	11,684
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	5,224	5,522
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	4,712	5,033
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	512	489
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	20,520	20,800
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	18,612	20,611
Commercial | Commercial Real Estate and Land Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,721	0
Commercial | Commercial Real Estate and Land Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	187	189
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	7,009	5,921
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,691	5,773
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,188	0
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	130	148
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	8,984	9,690
Home equity and other consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	8,862	9,566
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	122	124
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	1,049	1,065
Multi-Family Real Estate Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,049	1,065
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	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment, Past Due
Total Past Due	$ 1,746	$ 952
Current	112,341	113,589
Total Loans Receivable	114,087	114,541
Recorded Investment 90 Days and Accruing		0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	325	81
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	176	18
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	1,245	853
Commercial Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	110	0
Current	6,899	5,921
Total Loans Receivable	7,009	5,921
Recorded Investment 90 Days and Accruing		0
Commercial Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	110	0
Commercial Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Commercial Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due	1,118	439
Current	56,454	59,420
Total Loans Receivable	57,572	59,859
Recorded Investment 90 Days and Accruing		0
Residential | Mortgage loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	204	75
Residential | Mortgage loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	176	0
Residential | Mortgage loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	738	364
Residential | Construction Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Current	13,729	11,684
Total Loans Receivable	13,729	11,684
Recorded Investment 90 Days and Accruing		0
Residential | Construction Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Residential | Construction Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Residential | Construction Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Recorded Investment, Past Due
Total Past Due	489	489
Current	4,735	5,033
Total Loans Receivable	5,224	5,522
Recorded Investment 90 Days and Accruing		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
Residential | Mortgage Loans, Non-Owner Occupied | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	489	489
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Current	20,520	20,800
Total Loans Receivable	20,520	20,800
Recorded Investment 90 Days and Accruing		0
Commercial | Commercial Real Estate and Land Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Commercial | Commercial Real Estate and Land Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		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 Loans Receivable	7,009	5,921
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due
Total Past Due	29	24
Current	8,955	9,666
Total Loans Receivable	8,984	9,690
Recorded Investment 90 Days and Accruing		0
Home equity and other consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due	11	6
Home equity and other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		18
Home equity and other consumer | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due	18	0
Multi-Family Real Estate Loans
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Current	1,049	1,065
Total Loans Receivable	$ 1,049	1,065
Recorded Investment 90 Days and Accruing		0
Multi-Family Real Estate Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Multi-Family Real Estate Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due
Total Past Due		0
Multi-Family Real Estate Loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due
Total Past Due		$ 0

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses - Impaired loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Loans with an allocated allowance:
Recorded Balance Total	$ 811		$ 815
Unpaid Principal Balance Total	811		815
Allocated Allowance Total	11	$ 11
Average Investment in Impaired Loans Total	812	304
Interest Income Recognized Total	4	6
Commercial Loans
Loans without an allocated allowance:
Recorded Balance			0
Unpaid Principal Balance			0
Average Investment in Impaired Loans		0
Interest Income Recognized		0
Loans with an allocated allowance:
Allocated Allowance Total			0
Residential | Mortgage loans
Loans without an allocated allowance:
Recorded Balance	70		71
Unpaid Principal Balance	70		71
Average Investment in Impaired Loans	71	0
Interest Income Recognized	1	0
Loans with an allocated allowance:
Recorded Balance	34		34
Unpaid Principal Balance	34		34
Average Investment in Impaired Loans	34	74
Interest Income Recognized	0	1
Allocated Allowance Total	11	11
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	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Loans without an allocated allowance:
Recorded Balance	669		671
Unpaid Principal Balance	669		671
Average Investment in Impaired Loans	669	188
Interest Income Recognized	3	4
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	0	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	0	0
Commercial | Commercial Loans
Loans without an allocated allowance:
Recorded Balance	0
Unpaid Principal Balance	0
Average Investment in Impaired Loans	0
Interest Income Recognized	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	0
Home equity and other consumer
Loans without an allocated allowance:
Recorded Balance	38		39
Unpaid Principal Balance	38		39
Average Investment in Impaired Loans	38	42
Interest Income Recognized	0	1
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	0	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	$ 0	$ 0

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses - Bank's nonaccrual loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 1,245	$ 853
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	738	364
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	489	489
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	18	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) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)item	Dec. 31, 2019item	Dec. 31, 2019loan	Dec. 31, 2019USD ($)
Financing Receivable, Modifications [Line Items]
Number of Contracts | item	7	7
Recorded Investment	$ 288			$ 292
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | item	1	1
Recorded Investment	$ 70			71
Residential | Construction Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | item		0
Recorded Investment				0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Modifications [Line Items]
Number of Contracts | item	4	4
Recorded Investment	$ 180			182
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | item		0
Recorded Investment				0
Commercial | Commercial Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | item		0
Recorded Investment				0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts	2	2	2
Recorded Investment	$ 38			39
Multi-Family Real Estate Loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | item		0
Recorded Investment				$ 0

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses - Additional information (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)itemloan	Dec. 31, 2019USD ($)item	Dec. 31, 2019USD ($)loan	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Financing Receivable, Recorded Investment, Past Due
Recorded Investment	$ 288			$ 292
Loans serviced for the benefit of others	$ 1,587	$ 1,633	$ 1,633	1,633
Number of loans | item	7	7
Loans modified as troubled debt restructurings	$ 0				$ 0
Foreclosed assets held for sale, net	0	$ 0	$ 0	0
Mortgage loans and non-owner occupied loans
Financing Receivable, Recorded Investment, Past Due
Recorded Investment	250			253
Home equity loan
Financing Receivable, Recorded Investment, Past Due
Recorded Investment	$ 38
Number of loans | loan	2
Residential | Mortgage loans and non-owner occupied loans
Financing Receivable, Recorded Investment, Past Due
Number of loans | loan	5		5
Troubled debt restructurings with the largest totaling	$ 180	$ 71	$ 71	71
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due
Recorded Investment	$ 38			$ 39
Number of loans	2	2	2

Employee Stock Ownership Plan_3

Employee Stock Ownership Plan ("ESOP") (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Jul. 20, 2017
Employee Stock Ownership Plan ("ESOP")
Shares allocated to participants	1,613	6,451
Shares released to participants	19,353	12,902
Unreleased shares	108,058	109,671
Total	129,024	129,024	129,024
Fair Value of Unreleased Shares	$ 1,691,108	$ 1,738,285

Employee Stock Ownership Plan_4

Employee Stock Ownership Plan ("ESOP") - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Jul. 20, 2017
Employee Stock Ownership Plan ("ESOP")
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	$ 26	$ 25

Equity Incentive Plan - Stock O

Equity Incentive Plan - Stock Option Activity (Details) - $ / shares	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Options
Options outstanding at the beginning			101,611	101,611	101,611
Granted			0	0
Exercised			0	0
Forfeited			0	0
Expired			0	0
Options outstanding at the end	101,611	101,611	101,611	101,611	101,611	101,611
Options exercisable at the end	20,321	0	20,321	0
Weighted Average Exercise Price
Options outstanding at the beginning (in dollars per share)			$ 15.79	$ 15.79	$ 15.79
Granted (in dollars per share)			0	0
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	15.79	15.79	$ 15.79	$ 15.79
Options exercisable at the end (in dollars per share)	$ 15.79	$ 0	$ 15.79	$ 0
Remaining Contractual Life (in years)
Options outstanding (in years)	3 years 7 months 6 days	4 years 6 months			3 years 8 months 12 days	4 years 8 months 12 days
Options exercisable at the end (in years)	3 years 7 months 6 days

Equity Incentive Plan - Restric

Equity Incentive Plan - Restricted Stock Activity (Details) - Restricted stock - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Restricted stock awards
Non vested at the beginning	33,560	41,950
Granted	0	0
Vested	0	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	$ 15.79
Granted (in dollars per share)	0	0
Vested (in dollars per share)	0	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	Mar. 31, 2020	Oct. 31, 2018	Sep. 30, 2018	Jul. 20, 2017	Mar. 31, 2020	Mar. 31, 2019
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	0
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
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					$ 62	$ 62
Total unrecognized compensation cost related to unvested share-based compensation granted	$ 854				$ 854
Expected to be recognized over remaining period					3 years 7 months 6 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%
Vesting period			5 years
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	13,871	69,356
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

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Compliance with Regulatory Capital Requirements under Banking Regulations
Equity	$ 14,996	$ 14,819
Allowance for loan losses (in dollars)	1,196	1,166	$ 1,152	$ 1,187	$ 1,187
Eagle Financial Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations
Equity	22,295	22,013
Allowance for loan losses (in dollars)	1,196	1,166
Total Risk-Based capital (to risk-weighted assets) Actual Amount	$ 23,491	$ 23,179
Total Risk-Based capital (to risk-weighted assets) Actual Ratio	17.20%	17.20%
Total Risk-Based capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 10,927	$ 10,809
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	$ 13,659	$ 13,511
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	$ 22,295	$ 22,013
Tier I capital (to risk-weighted assets) Actual Ratio	16.30%	16.30%
Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 8,196	$ 8,107
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	$ 10,927	$ 10,809
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	$ 22,295	$ 22,013
Common equity Tier I capital (to risk-weighted assets) Actual Ratio	16.30%	16.30%
Common equity Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 6,147	$ 6,080
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	$ 8,878	$ 8,782
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	$ 22,295	$ 22,013
Tier I capital (to adjusted total assets) Actual Ratio	15.70%	15.40%
Tier I capital (to adjusted total assets) Minimum Capital Requirement Amount	$ 5,688	$ 5,709
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	$ 7,110	$ 7,136
Tier I capital (to adjusted total assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	5.00%	5.00%

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	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Impaired loans (collateral dependent)	$ 34	$ 105
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)	$ 34	$ 105

Disclosure About Fair Values _4

Disclosure About Fair Values of Assets and Liabilities - Unobservable inputs nonrecurring (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 34	$ 105
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 34	$ 105
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	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	15

Disclosure About Fair Values _5

Disclosure About Fair Values of Assets and Liabilities - Bank's financial instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 15,396	$ 15,301
Interest-bearing time deposits	2,988	2,988
Loans held for sale	8,487	6,390
Loans, net of allowance for losses	105,659	106,568
FHLB stock	858	816
FHLB lender risk account receivable	3,656	3,646
Accrued Interest receivable	334	326
Financial Liabilities
Deposits	113,243	111,991
FHLB advances	0
Advances from borrowers for taxes and insurance	558	858
Accrued Interest payable	2	2
Fair Value
Financial Assets
Cash and cash equivalents	15,396	15,301
Interest-bearing time deposits	2,988	2,988
Loans held for sale	8,487	6,390
Loans, net of allowance for losses	107,796	107,360
FHLB stock	858	816
FHLB lender risk account receivable	4,148	3,805
Accrued Interest receivable	334	326
Financial Liabilities
Deposits	113,621	112,197
FHLB advances	0
Advances from borrowers for taxes and insurance	558	858
Accrued Interest payable	2	2
Level 1
Financial Assets
Cash and cash equivalents	15,296	15,301
Interest-bearing time deposits	2,988	2,988
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
Accrued Interest receivable	0	0
Financial Liabilities
Deposits	65,779	64,423
FHLB advances	0
Advances from borrowers for taxes and insurance	0	0
Accrued 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	858	816
FHLB lender risk account receivable	0	0
Accrued Interest receivable	334	326
Financial Liabilities
Deposits	47,842	47,774
FHLB advances	0
Advances from borrowers for taxes and insurance	558	858
Accrued Interest payable	2	2
Level 3
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	8,487	6,390
Loans, net of allowance for losses	107,796	107,360
FHLB stock	0	0
FHLB lender risk account receivable	4,148	3,805
Accrued Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances	0
Advances from borrowers for taxes and insurance	0	0
Accrued Interest payable	$ 0	$ 0

Disclosure About Fair Values _6

Disclosure About Fair Values of Assets and Liabilities - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Disclosure About Fair Values of Assets and Liabilities
Fair value adjustments, allocated allowances and charge-offs, on impaired loans and foreclosed assets held for sale	$ 0	$ 0

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) $ in Thousands	Mar. 31, 2020USD ($)
Line of Credit Facility
Total commitments	$ 14,161
Unused lines of credit
Line of Credit Facility
Total commitments	3,396
Unused home equity lines
Line of Credit Facility
Total commitments	$ 10,765

Commitments and Credit Risk - A

Commitments and Credit Risk - Additional information (Details)	3 Months Ended
	Mar. 31, 2020USD ($)loan	Dec. 31, 2019USD ($)
Other Commitments
Number of loans approved but not yet originated | loan	6
Loans approved but not yet originated	$ 2,200,000	$ 0
Undisbursed loans in process	7,227,000	$ 6,811,000
Minimum
Other Commitments
Loans approved but not yet originated with variable interest rate	$ 2.625
Undisbursed loans with variable interest rate percentage	3.875%	3.875%
Maximum
Other Commitments
Loans approved but not yet originated with variable interest rate	$ 4.5
Undisbursed loans with variable interest rate percentage	4.875%	4.875%