Eagle Financial Bancorp (EFBI) 10-Q 9 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 09, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Eagle Financial Bancorp, Inc.
Entity Central Index Key	1,699,018
Trading Symbol	efbi
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		1,612,808
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and due from banks	$ 368	$ 459
Federal Reserve Bank and Federal Home Loan Bank (FHLB) demand accounts	12,341	19,130
Cash and cash equivalents	12,709	19,589
Interest-bearing time deposits in other banks	3,585	346
Loans held for sale	6,387	2,732
Loans, net of allowance for loan losses of $1,167 and $1,137 at September 30, 2017 and December 31, 2016, respectively	96,130	83,048
Premises and equipment - at depreciated cost	4,372	4,340
FHLB stock - at cost	736	728
Foreclosed real estate held for sale, net		55
Bank-owned life insurance (BOLI)	1,900	1,865
FHLB lender risk account receivable	3,107	2,698
Accrued interest receivable	294	270
Prepaid federal income taxes		75
Other assets	364	227
Total assets	129,584	115,973
Deposits
Noninterest-bearing	4,323	4,816
Interest-bearing	95,524	95,228
Total deposits	99,847	100,044
FHLB advances	13	28
Advances from borrowers for taxes and insurance	553	716
Accrued interest payable	1	1
Accrued supplemental retirement plans	1,027	868
Deferred federal tax liability	470	554
Other liabilities	635	285
Total liabilities	102,546	102,496
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, 1,612,808 shares issued and outstanding	16
Additional paid-in capital	14,708
Retained earnings	13,572	13,477
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,258)
Total shareholders' equity	27,038	13,477
Total liabilities and shareholders' equity	$ 129,584	$ 115,973

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowance for loan losses	$ 1,167	$ 1,137
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	1,612,808	1,612,808
Common stock, shares outstanding	1,612,808	1,612,808

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest and Dividend Income
Interest earned on loans	$ 1,079	$ 942	$ 3,030	$ 2,748
Dividends on FHLB stock	11	7	29	22
Other interest-earning deposits	60	20	119	58
Total interest and dividend income	1,150	969	3,178	2,828
Interest Expense
Interest on deposits	167	180	494	523
FHLB advances		1	1	33
Total interest expense	167	181	495	556
Net Interest Income	983	788	2,683	2,272
Provision for Loan Losses	17	40	102	65
Net Interest Income After Provision for Loan Losses	966	748	2,581	2,207
Noninterest Income
Net gains on loan sales	448	666	1,543	1,463
Other service charges and fees	56	59	149	141
Death benefit proceeds in excess of cash surrender value of BOLI				940
Income from BOLI	12	12	35	36
Total noninterest income	516	737	1,727	2,580
Noninterest Expense
Compensation and benefits	849	654	2,396	1,730
Occupancy and equipment, net	59	57	170	168
Data processing	72	76	206	266
Legal and professional services	76	46	204	109
FDIC premium expense	10	10	19	44
Foreclosed real estate impairments and expenses, net		13	9	20
Franchise and other taxes	27	29	81	81
Advertising	34	42	101	148
ATM processing expense	21	26	64	69
FHLB advance prepayment penalty				121
Death benefit obligation expense				410
Charitable contributions	503	3	508	10
Other expenses	134	91	388	245
Total noninterest expense	1,785	1,047	4,146	3,421
Income (Loss) Before Income Taxes (Benefit)	(303)	438	162	1,366
Income Taxes
Provision for Income taxes (benefit)	(83)	146	67	147
Total income taxes (benefit)	(83)	146	67	147
Net Income (Loss)	$ (220)	$ 292	$ 95	$ 1,219

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Unearned ESOP Shares	Total
Balance at Dec. 31, 2015			$ 12,017		$ 12,017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			1,219		1,219
Balance at Sep. 30, 2016			13,236		13,236
Balance at Dec. 31, 2016			13,477		13,477
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			95		95
Proceeds from issuance of 1,612,808 shares of common stock	$ 16	$ 14,689		$ (1,290)	13,415
ESOP shares earned		19		32	51
Balance at Sep. 30, 2017	$ 16	$ 14,708	$ 13,572	$ (1,258)	$ 27,038

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) - shares	1 Months Ended	9 Months Ended
	Jul. 20, 2017	Sep. 30, 2017
Statement of Stockholders' Equity [Abstract]
Number of common shares issued	1,612,808	1,612,808

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating Activities
Net income	$ 95	$ 1,219
Items not requiring (providing) cash:
Depreciation and amortization	166	128
Proceeds on sale of loans in the secondary market	51,819	59,544
Loans originated for sale in the secondary market	(53,931)	(61,680)
Gain on sale of loans	(1,543)	(1,463)
ESOP compensation expense	51
Provision for loan losses	102	65
(Gain) loss on sale of foreclosed real estate	3	(17)
Deferred federal tax liability	(84)	(48)
Death benefit proceeds in excess of cash surrender value of BOLI		(940)
Increase in cash surrender value of BOLI	(35)	(36)
Impairment on foreclosed real estate	3	3
Changes in:
FHLB lender risk account receivable	(409)	(229)
Accrued interest receivable and interest payable	(24)	(10)
Other assets and prepaid federal income taxes	(62)	(110)
Accrued supplemental retirement plans	158	28
Accrued expenses and other liabilities	351	203
Net cash flows used in operating activities	(3,340)	(3,343)
Investing Activities
Net (increase) decrease in interest-bearing time deposits in other banks	(3,239)	496
Net increase in loans	(13,209)	(4,708)
Purchase of FHLB stock	(8)	(1)
Purchase of premises and equipment	(173)	(11)
Proceeds from sale of foreclosed real estate	49	376
Death benefit proceeds received		1,485
Net cash used in investing activities	(16,580)	(2,363)
Financing Activities
Net increase (decrease) in deposits	(197)	7,050
Repayment of FHLB advances	(15)	(3,019)
Proceeds form issuance of common stock	13,415
Net decrease in advances from borrowers for taxes and insurance	(163)	(197)
Net cash provided by financing activities	13,040	3,834
Decrease in Cash and Cash Equivalents	(6,880)	(1,872)
Cash and Cash Equivalents, Beginning of Period	19,589	19,012
Cash and Cash Equivalents, End of Period	12,709	17,140
Supplemental Cash Flows Information:
Interest paid	495	$ 556
Income taxes paid	$ 90

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies General Eagle Financial Bancorp, Inc. (the “Company”), a Maryland corporation and registered bank holding company, was formed on February 21, 2017 to become the bank holding company for Eagle Savings Bank (the “Bank”). The Bank, an Ohio chartered savings and loan association, completed its mutual-to-stock conversion on July 20, 2017. In connection with the Bank’s conversion, the Company acquired 100% ownership of the Bank and the Company offered and sold 1,572,808 shares of its common stock at $10.0 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 $100,000 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 in the event of a complete liquidation of the Bank, and only in such event. This share will be reduced if the eligible account holder’s or supplemental account holder’s deposit balance falls below the amounts on the date of record 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 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 September 30, 2017 and for the three and nine months ended September 30, 2017, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The financial statements as of December 31, 2016 and for the three and nine months ended September 30, 2016 represent the Bank only, as the conversion to stock form, including the formation the Company was completed on July 20, 2017. References herein to the Company for periods prior to the completion of the stock conversion should be deemed to refer to the Bank. The accompanying condensed balance sheet of the Bank as of December 31, 2016, which has been derived from audited financial statements, and unaudited condensed financial statements of the Bank as of September 30, 2017 and for the three and nine months ended September 30, 2017 and 2016, were prepared in accordance with instructions for Form 10-Q and Article 8 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 Bank for the year ended December 31, 2016 included in the Registrant’s Form S-1. Reference is made to the accounting policies of the Bank described in the Notes to Financial Statements contained in the Form S-1. 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 September 30, 2017 and the results of operations and cash flows for the three and nine months ended September 30, 2017 and 2016. All interim amounts have not been audited and the results of operations for the three and six months ended September 30, 2017, herein are not necessarily indicative of the results of operations to be expected for the entire year. 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, FHLB lender risk account receivable, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments. Earnings (Loss) Per Share Based on the accounting method used for the recording of the common stock transaction, including the funding of Eagle Financial Bancorp, Inc. on July 20, 2017, together with the methods and computations for calculating the weighted-average number of related outstanding shares and loss per share for the three and nine months ended September 30, 2017, the computation of earnings (loss) per share would not provide meaningful information to readers of the accompanying condensed consolidated financial statements. Therefore, such presentation is not included for such periods.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 2: Loans and Allowance for Loan Losses The composition of the loan portfolio at September 30, 2017 and December 31, 2016 was as follows: September 30, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 52,663 $ 41,914 Commercial real estate and land loans 14,485 13,631 Home equity and other consumer 13,009 14,593 Residential construction loans 8,249 9,468 Residential mortgage loans, non-owner occupied 7,504 5,743 Multi-family real estate loans 2,357 2,513 Commercial loans 6,105 1,779 104,372 89,641 Net deferred loan costs 67 98 Loans in process (7,142 ) (5,554 ) Allowance for loan losses (1,167 ) (1,137 ) Net loans $ 96,130 $ 83,048 Loans serviced for the benefit of others at September 30, 2017 and December 31, 2016 amounted to $2,223 and $1,930, 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 Residential Mortgage Loans, Non-Owner Occupied Commercial Real Estate and Multi-Family Real Estate Commercial Home equity and Other Consumer 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 and nine months ended September 30, 2017 and 2016 and year ended December 31, 2016: Nine Months Ended September 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision charged to expense 46 108 (54 ) (3 ) 28 (2 ) (21 ) 102 Losses charged off (10 ) (73 ) - - - - - (83 ) Recoveries 1 - - - - - 10 11 Balance, end of period $ 203 $ 199 $ 287 $ 85 $ 203 $ 28 $ 162 $ 1,167 Ending balance: individually evaluated for impairment $ 22 $ - $ - $ - $ 34 $ - $ 139 $ 195 Ending balance: collectively evaluated for impairment $ 181 $ 199 $ 287 $ 85 $ 169 $ 28 $ 23 $ 972 Loans: Ending balance $ 52,663 $ 14,485 $ 13,009 $ 8,249 $ 7,504 $ 2,357 $ 6,105 $ 104,372 Ending balance: individually evaluated for impairment $ 142 $ 148 $ - $ - $ 258 $ - $ 301 $ 849 Ending balance: collectively evaluated for impairment $ 52,521 $ 14,337 $ 13,009 $ 8,249 $ 7,246 $ 2,357 $ 5,804 $ 103,523 Three Months Ended September 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Provision charged to expense 15 43 (29 ) (6 ) (17 ) 5 6 17 Losses charged off (10 ) (73 ) - - - - - (83 ) Recoveries 1 - - - - - 3 4 Balance, end of period $ 203 $ 199 $ 287 $ 85 $ 203 $ 28 $ 162 $ 1,167 Nine Months Ended September 30, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 151 $ 146 $ 290 $ 39 $ 204 $ 36 $ 170 $ 1,036 Provision charged to expense 3 (5 ) 36 62 10 (4 ) (37 ) 65 Losses charged off - - - - (33 ) - - (33 ) Recoveries 5 - - - 6 - 39 50 Balance, end of year $ 159 $ 141 $ 326 $ 101 $ 187 $ 32 $ 172 $ 1,118 Three Months Ended September 30, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of period $ 153 $ 153 $ 291 $ 115 $ 170 $ 33 $ 170 $ 1,085 Provision charged to expense 6 (12 ) 35 (14 ) 28 (1 ) (2 ) 40 Losses charged off - - - - (11 ) - - (11 ) Recoveries - - - - - - 4 4 Balance, end of period $ 159 $ 141 $ 326 $ 101 $ 187 $ 32 $ 172 $ 1,118 Year Ended December 31, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 151 $ 146 $ 290 $ 39 $ 204 $ 36 $ 170 $ 1,036 Provision charged to expense 39 18 51 49 (29 ) (6 ) (39 ) 83 Losses charged off (35 ) - - - - - - (35 ) Recoveries 11 - - - - - 42 53 Balance, end of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Ending balance: individually evaluated for impairment $ 15 $ - $ - $ - $ 39 $ - $ 168 $ 222 Ending balance: collectively evaluated for impairment $ 151 $ 164 $ 341 $ 88 $ 136 $ 30 $ 5 $ 915 Loans: Ending balance $ 41,914 $ 13,631 $ 14,593 $ 9,468 $ 5,743 $ 2,513 $ 1,779 $ 89,641 Ending balance: individually evaluated for impairment $ 145 $ 207 $ - $ - $ 319 $ 4 $ 330 $ 1,005 Ending balance: collectively evaluated for impairment $ 41,769 $ 13,424 $ 14,593 $ 9,468 $ 5,424 $ 2,509 $ 1,449 $ 88,636 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) Substandard (grade 2) Doubtful (grade 3) Loss (grade 4) Satisfactory (grades 5 through 8) The following tables present the credit risk profile of the Bank’s loan portfolio based on rating category and payment activity as of September 30, 2017 and December 31, 2016: September 30, 2017 (Unaudited) Residential Commercial Home Residential Residential Multi-Family Commercial Total (In thousands) Rating Satisfactory (5-8) $ 52,047 $ 14,172 $ 12,899 $ 8,249 $ 6,634 $ 2,357 $ 5,707 $ 102,065 Special mention (1) - - - - - - - - Substandard (2) 616 313 110 - 870 - 398 2,307 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 52,663 $ 14,485 $ 13,009 $ 8,249 $ 7,504 $ 2,357 $ 6,105 $ 104,372 December 31, 2016 Residential Commercial Home Residential Residential Multi-Family Commercial Total (In thousands) Rating Satisfactory (5-8) $ 40,975 $ 13,424 $ 14,556 $ 9,468 $ 5,523 $ 2,509 $ 1,350 $ 87,805 Special mention (1) - - - - - - 99 99 Substandard (2) 939 207 37 - 220 4 330 1,737 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 41,914 $ 13,631 $ 14,593 $ 9,468 $ 5,743 $ 2,513 $ 1,779 $ 89,641 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 and nine months ended September 30, 2017. The following tables present the Bank’s loan portfolio aging analysis of the recorded investment in loans as of September 30, 2017 and December 31, 2016: September 30, 2017 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded (In thousands) Residential mortgage loans $ 393 $ 44 $ 87 $ 524 $ 52,139 $ 52,663 $ - Commercial real estate and land loans - - 148 148 14,337 14,485 - Home equity and other consumer - - - - 13,009 13,009 - Residential construction loans - - - - 8,249 8,249 - Residential mortgage loans, non-owner occupied 69 - - 69 7,435 7,504 - Multi-family real estate loans - - - - 2,357 2,357 - Commercial loans - - - - 6,105 6,105 - Total $ 462 $ 44 $ 235 $ 741 $ 103,631 $ 104,372 $ - December 31, 2016 30-59 Days 60-89 Days 90 Days Total Current Total Recorded (In thousands) Residential mortgage loans $ 191 $ 278 $ - $ 469 $ 41,445 $ 41,914 $ - Commercial real estate and land loans - 207 - 207 13,424 13,631 - Home equity and other consumer 104 - 50 154 14,439 14,593 - Residential construction loans - - - - 9,468 9,468 - Residential mortgage loans, non-owner occupied - - - - 5,743 5,743 - Multi-family real estate loans - - - - 2,513 2,513 - Commercial loans - - - - 1,779 1,779 - Total $ 295 $ 485 $ 50 $ 830 $ 88,811 $ 89,641 $ - 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 September 30, 2017, September 30, 2016 and as of December 31, 2016: For the Three Months For the Nine Months As of September 30, 2017 September 30, 2017 September 30, 2017 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans 148 148 - 180 - 214 1 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 60 60 - 65 1 93 3 Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 142 142 22 143 1 144 5 Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 198 198 34 199 2 200 7 Multi-family real estate loans - - - - - - - Commercial loans 301 301 139 301 4 315 13 Total $ 849 $ 849 $ 195 $ 888 $ 8 $ 966 $ 29 For the Three Months For the Nine Months As of September 30, 2016 September 30, 2016 September 30, 2016 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ 81 $ 81 $ - $ 81 $ 1 $ 82 $ 3 Commercial real estate and land loans 205 205 - 205 1 207 5 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 203 203 - 225 - 239 - Multi-family real estate loans 7 7 - 9 - 12 - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 66 66 15 66 1 67 3 Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 238 238 44 239 3 241 8 Multi-family real estate loans - - - - - - - Commercial loans 330 330 168 330 3 330 13 Total $ 1,130 $ 1,130 $ 227 $ 1,155 $ 9 $ 1,178 $ 32 As of December 31, 2016 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ 80 $ 80 $ - $ 81 $ 4 Commercial real estate and land loans 207 207 - 208 7 Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 116 116 - 219 5 Multi-family real estate loans 4 4 - 11 1 Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 65 65 15 66 3 Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 203 203 39 206 9 Multi-family real estate loans - - - - - Commercial loans 330 330 168 330 17 Total $ 1,005 $ 1,005 $ 222 $ 1,121 $ 46 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 September 30, 2017 and December 31, 2016. This table excludes performing troubled debt restructurings. September 30, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 87 $ - Commercial real estate and land loans 148 - Home equity and other consumer - 50 Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 235 $ 50 Following is a summary of troubled debt restructurings at September 30, 2017 and December 31, 2016: As of September 30, 2017 As of December 31, 2016 Number of Recorded Number of Recorded (Dollars in thousands) (Dollars in thousands) Residential mortgage loans 1 $ 78 1 $ 80 Commercial real estate and land loans - - - - Home equity and other consumer - - - - Residential construction loans - - - - Residential mortgage loans, non-owner occupied 5 257 6 319 Multi-family real estate loans - - 1 4 Commercial loans 1 301 1 330 7 $ 636 9 $ 733 As of September 30, 2017, the Bank had total troubled debt restructurings of $636. There were six residential mortgage loans and residential non-owner occupied loans totaling $335 in troubled debt restructurings with the largest totaling $78. The remaining $301 in troubled debt restructurings consisted of one commercial loan. As of December 31, 2016, the Bank had total troubled debt restructurings of $733. There were seven residential mortgage loans and residential non-owner occupied loans totaling $399 in troubled debt restructurings with the largest totaling $203. The remaining $334 in troubled debt restructurings consisted of one commercial loan for $330 and one multi-family loan for $4. 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 and nine months ended September, 30, 2017 there were no new troubled debt restructurings. At September 30, 2017, the Bank had no foreclosed real estate. At December 31, 2016, foreclosed real estate included two plots of land totaling $55.

Employee Stock Ownership Plan (

Employee Stock Ownership Plan ("ESOP")	9 Months Ended
	Sep. 30, 2017
Employee Stock Ownership Plan [Abstract]
Employee Stock Ownership Plan ("ESOP")	Note 3: Employee Stock Ownership Plan (“ESOP”) Employees participate in an ESOP. You become a participant with respect to non-elective contributions on the first day of the calendar month coincident with or next following the date you attain age 21 and you complete one (1) year of eligibility service, provided that you are an eligible employee on that date. The ESOP borrowed from the Company to purchase 129,024 shares of the Company’s common stock at $10 per share on July 20, 2017. The Company may make discretionary contributions to the ESOP and pay dividends on unallocated shares to the ESOP, the ESOP uses funds it receives to repay the loan. The Company recognizes compensation expense equal to the fair value of the ESOP shares during the periods in which they become committed to be released. To the extent the fair value of the ESOP shares released differs from the cost of the shares, such amount is charged to or credited to equity as additional paid-in capital. When loan payments are made, ESOP shares are allocated to participants based on relative compensation and expense is recorded. Any dividends on allocated shares increase participant accounts. Participants receive the shares at the end of employment. During the three and nine months ended September 30, 2017, $1,290 was contributed to the ESOP. The expense recognized for the three and nine months ended September 30, 2017 was $51 and is reported in compensation and benefits. ESOP shares at September 30, 2017 are summarized as follows: Nine Months Ended September 30, 2017 Allocated - Committed to be released to participants 3,226 Unearned 125,798 Total ESOP shares 129,024 The aggregate fair value of the 125,798 unearned shares was $2.0 million based on the closing price of common stock of $15.83 per share on September 30, 2017. In the event the ESOP is unable to satisfy the obligations to repurchase the shares held by each beneficiary upon the beneficiary’s termination or retirement, the Company is obligated to repurchase the shares.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2017
Banking and Thrift [Abstract]
Regulatory Matters	Note 4: 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 September 30, 2017 and December 31, 2016 that the Bank meets all capital adequacy requirements to which it is subject. As of September 30, 2017 and December 31, 2016 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. Beginning in January 2016, the capital conservation buffer requirement of 0.625% of risk-weighted assets was phased-in and will increase each year until fully implemented at 2.5% in January 2019. An institution will be subject to further limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses if its capital levels fall below the buffer amount. These limitations will establish a maximum percentage of eligible retained income that could be utilized for such actions. The Bank’s actual capital amounts and ratios are presented in the following tables (minimum capital requirements exclude the capital conservation buffer): Actual Minimum Capital Minimum to Be Well 2017 Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of September 30, 2017: Equity $ 19,880 Allowance for loan losses 1,167 Total risk-based capital (to risk-weighted assets) $ 21,047 17.9 % $ 9,425 8.0 % $ 11,781 10.0 % Tier I capital (to risk-weighted assets) 19,880 16.9 % 7,069 6.0 % 9,425 8.0 % Common equity Tier I capital (to risk-weighted assets) 19,880 16.9 % 5,301 4.5 % 7,658 6.5 % Tier I capital (to adjusted total assets) 19,880 15.4 % 5,153 4.0 % 6,441 5.0 % Actual Minimum Capital Minimum to Be Well 2016 Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of December 31, 2016: Equity $ 13,477 Allowance for loan losses 1,137 Total risk-based capital (to risk-weighted assets) $ 14,614 14.1 % $ 8,283 8.0 % $ 10,354 10.0 % Tier I capital (to risk-weighted assets) 13,477 13.0 % 6,212 6.0 % 8,283 8.0 % Common equity Tier I capital (to risk-weighted assets) 13,477 13.0 % 4,659 4.5 % 6,730 6.5 % Tier I capital (to adjusted total assets) 13,477 11.7 % 4,620 4.0 % 5,775 5.0 %

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Disclosure About Fair Values of Assets and Liabilities	Note 5: Disclosure About Fair Values of Assets and Liabilities ASC Topic 820, Fair Value Measurements 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 September 30, 2017 and December 31, 2016: Fair Value Measurements Using September 30, 2017 Fair Quoted Prices in Significant Significant (In thousands) Impaired loans (collateral dependent) $ 654 $ - $ - $ 654 Fair Value Measurements Using December 31, 2016 Fair Quoted Prices in Significant Significant (In thousands) Impaired loans (collateral dependent) $ 376 $ - $ - $ 376 Foreclosed assets held for sale 55 - - 55 Fair value adjustments, consisting of charge-offs or allocated allowances, on impaired loans and foreclosed assets held for sale during the nine months ended September 30, 2017 and the year ended December 31, 2016 amounted to $83 and $18, respectively. 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. Foreclosed Real Estate Held for Sale (Other Real Estate Owned) Other real estate owned (OREO) is carried at the lower of fair value at acquisition date or current estimated fair value, less estimated cost to sell when the real estate is acquired. Estimated fair value of OREO is based on appraisals or evaluations. OREO is classified within Level 3 of the fair value hierarchy. Appraisals of OREO are obtained when the real estate is acquired 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. 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 9/30/2017 Technique Unobservable Inputs Range (Dollars in thousands) Impaired loans (collateral dependent) $ 654 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2016 Technique Unobservable Inputs Range (Dollars in thousands) Impaired loans (collateral dependent) $ 376 Market comparable properties Marketability discount 10% - 15% Foreclosed assets held for sale 55 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 Fair value is estimated by discounting the future cash flows using the market rates at which similar notes would be made to borrowers with similar credit ratings and for the same remaining maturities. The market rates used are based on current rates the Bank would impose for similar loans and reflect a market participant assumption about risks associated with nonperformance, illiquidity, and the structure and term of the loans along with local economic and market conditions. 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 September 30, 2017 and December 31, 2016, the fair value of such commitments was not material. The following tables present estimated fair values of the Bank’s financial instruments at September 30, 2017 and December 31, 2016. Fair Value Measurements Using September 30, 2017 Carrying Fair (Level 1) (Level 2) (Level 3) (In thousands) Financial Assets Cash and cash equivalents $ 12,709 $ 12,709 $ 12,709 $ - $ - Interest-bearing time deposits 3,585 3,585 3,585 - - Loans held for sale 6,387 6,387 - - 6,387 Loans, net of allowance for losses 96,130 95,895 - - 95,895 FHLB stock 736 736 - 736 - FHLB lender risk account receivable 3,107 3,110 - - 3,110 Interest receivable 294 294 - 294 - Financial Liabilities Deposits 99,847 99,028 57,945 41,083 - FHLB advances 13 13 - 13 - Advances from borrowers for taxes and insurance 553 553 - 553 - Interest payable 1 1 - 1 - Fair Value Measurements Using December 31, 2016 Carrying Fair (Level 1) (Level 2) (Level 3) (In thousands) Financial Assets Cash and cash equivalents $ 19,589 $ 19,589 $ 19,589 $ - $ - Interest-bearing time deposits 346 346 346 - - Loans held for sale 2,732 2,732 - - 2,732 Loans, net of allowance for losses 83,048 84,852 - - 84,852 FHLB stock 728 728 - 728 - FHLB lender risk account receivable 2,698 2,795 - - 2,795 Interest receivable 270 270 - 270 - Financial Liabilities Deposits 100,044 99,927 58,724 41,203 - FHLB advances 28 28 - 28 - Advances from borrowers for taxes and insurance 716 716 - 716 - Interest payable 1 1 - 1 -

Commitments and Credit Risk

Commitments and Credit Risk	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Credit Risk	Note 6: 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 September 30, 2017, the Bank had two loans approved but not yet originated with fixed interest rates of 3.875% for $487 secured by one-to four-family residential real estate. At December 31, 2016, the Bank had loans approved but not yet originated with fixed interest rate ranges of 3.875% - 4.125% for $436 secured by one-to four-family residential real estate. At September 30, 2017 and December 31, 2016, the Bank had undisbursed loans in process of $7,142 with fixed interest rate ranges of 3.250% - 4.625% and $5,554 with fixed interest rate ranges of 3.250% - 4.500%, respectively. Lines of Credit Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Lines of credit at September 30, 2017 and December 31, 2016 were as follows: September 30, 2017 December 31, 2016 (In thousands) Unused lines of credit $ 3,132 $ 1,699 Unused home equity lines 10,740 10,000 Total commitments $ 13,872 $ 11,699

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Note 7: Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606). 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 and services. On July 9, 2015, the FASB approved amendments deferring the effective date by one year. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods with in that reporting period. Early application is permitted but not before the original public entity effective date, i.e., annual periods beginning after December 15, 2016. In March 2016, the FASB issued final amendments (ASU No. 2016-08 and ASU No. 2016-10) to clarify the implementation guidance for principal versus agent considerations, identifying performance obligations and the accounting for licenses of intellectual property. The amendments can be applied retrospectively to each prior reporting period or retrospectively with the cumulative effect of initially applying this Update recognized at the date of initial application. In May 2016, the FASB issued final amendments (ASU No. 2016-12 and ASU 2016-11) to address narrow-scope improvements to the guidance on collectability, non-cash consideration, completed contracts at transition and to provide a practical expedient for contract modifications at transition and an accounting policy election related to the presentation of sales taxes and other similar taxes collected from customers. Additionally, the amendments included a rescission of SEC guidance because of ASU 2014-09 related to revenue and expense recognition for freight services in process, accounting for shipping and handling fees and costs, and accounting for consideration given by a vendor to a customer. In December 2016, the FASB issued final guidance (ASU 2016-20) that allows entities not to make quantitative disclosures about performance obligations in certain cases and requires entities that use any of the new or previously existing optional exemptions to expand their qualitative disclosures. It also makes 12 additional technical corrections and improvements to the new revenue standard. These amendments are effective upon the adoption of ASU 2014-09. The Bank continues to assess the guidance from the FASB and the Transition Resource Group for Revenue Recognition in determining the impact of ASU 2014-09 on its accounting and disclosures. The amendments could potentially impact the accounting procedures and processes over the recognition of certain revenue sources, including, but not limited to, non-interest income. Management is currently evaluating those revenue streams that will be impacted by the amendments. The analysis includes identification of possible performance obligations and revenue principles. The adoption of ASU 2014-09 is not expected to have a material impact on the Bank’s accounting and disclosures. In January 2016, the FASB issued ASU No. 2016-01 "Financial Instruments - Overall (Subtopic 825-10) - Recognition and Measurement of Financial Assets and 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 business 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 instrument-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 annual periods, beginning after December 15, 2017. 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 amendments related to equity securities without readily determinable fair values (including disclosure requirements) should be applied prospectively to equity investments that exist as of the date of adoption. The Bank is currently evaluating the impact of these amendments, but does not expect them to have a material effect on the Bank’s financial position or results of operations since it does not have any equity securities or a valuation allowance. However, the amendments will have an impact on certain items that are disclosed at fair value that are not currently utilizing the exit price notion when measuring fair value. At this time the Bank cannot quantify the change in the fair value of such disclosures since the Bank is currently evaluating the full impact of the Update and is in the planning stages of developing appropriate procedures and processes to comply with the disclosure requirements of such amendments. The current accounting policies and procedures will be modified after the Bank has fully evaluated the standard to comply with the accounting changes mentioned above. For additional information on fair value of assets and liabilities, see Note 4. 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. The amendments are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years for public business entities. 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. Early adoption is permitted. The impact is not expected to have a material effect on the Bank’s financial position or results of operations since the Bank does not have a material amount of lease agreements. The Bank continues to evaluate the amendments and will subsequently implement new processes to comply with the ASU. In addition, the Bank 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 collectability of the financial assets. ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Bank is currently evaluating the impact of these amendments to the Bank’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 Bank 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 Bank 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 Bank has continued developing processes during the third quarter of 2017. Management’s attention is focused 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 2. 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 guidance is effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and should be applied retrospectively. Early adoption is permitted, including adoption in an interim period. The Bank has assessed ASU 2016-15 and does not expect 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 guidance is effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years and should be applied using a retrospective transition method to each period presented. Early adoption is permitted, including adoption in an interim period. The Bank has assessed ASU 2016-18 and does not expect a significant impact on its accounting and disclosures.

Nature of Operations and Summ15

Nature of Operations and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The condensed consolidated financial statements as of September 30, 2017 and for the three and nine months ended September 30, 2017, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The financial statements as of December 31, 2016 and for the three and nine months ended September 30, 2016 represent the Bank only, as the conversion to stock form, including the formation the Company was completed on July 20, 2017. References herein to the Company for periods prior to the completion of the stock conversion should be deemed to refer to the Bank. The accompanying condensed balance sheet of the Bank as of December 31, 2016, which has been derived from audited financial statements, and unaudited condensed financial statements of the Bank as of September 30, 2017 and for the three and nine months ended September 30, 2017 and 2016, were prepared in accordance with instructions for Form 10-Q and Article 8 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 Bank for the year ended December 31, 2016 included in the Registrant’s Form S-1. Reference is made to the accounting policies of the Bank described in the Notes to Financial Statements contained in the Form S-1. 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 September 30, 2017 and the results of operations and cash flows for the three and nine months ended September 30, 2017 and 2016. All interim amounts have not been audited and the results of operations for the three and six months ended September 30, 2017, herein are not necessarily indicative of the results of operations to be expected for the entire year.
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, FHLB lender risk account receivable, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Based on the accounting method used for the recording of the common stock transaction, including the funding of Eagle Financial Bancorp, Inc. on July 20, 2017, together with the methods and computations for calculating the weighted-average number of related outstanding shares and loss per share for the three and nine months ended September 30, 2017, the computation of earnings (loss) per share would not provide meaningful information to readers of the accompanying condensed consolidated financial statements. Therefore, such presentation is not included for such periods.

Loans and Allowance for Loan 16

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Schedule of composition of the loan portfolio	September 30, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 52,663 $ 41,914 Commercial real estate and land loans 14,485 13,631 Home equity and other consumer 13,009 14,593 Residential construction loans 8,249 9,468 Residential mortgage loans, non-owner occupied 7,504 5,743 Multi-family real estate loans 2,357 2,513 Commercial loans 6,105 1,779 104,372 89,641 Net deferred loan costs 67 98 Loans in process (7,142 ) (5,554 ) Allowance for loan losses (1,167 ) (1,137 ) Net loans $ 96,130 $ 83,048
Schedule of allowance for loan losses	Nine Months Ended September 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision charged to expense 46 108 (54 ) (3 ) 28 (2 ) (21 ) 102 Losses charged off (10 ) (73 ) - - - - - (83 ) Recoveries 1 - - - - - 10 11 Balance, end of period $ 203 $ 199 $ 287 $ 85 $ 203 $ 28 $ 162 $ 1,167 Ending balance: individually evaluated for impairment $ 22 $ - $ - $ - $ 34 $ - $ 139 $ 195 Ending balance: collectively evaluated for impairment $ 181 $ 199 $ 287 $ 85 $ 169 $ 28 $ 23 $ 972 Loans: Ending balance $ 52,663 $ 14,485 $ 13,009 $ 8,249 $ 7,504 $ 2,357 $ 6,105 $ 104,372 Ending balance: individually evaluated for impairment $ 142 $ 148 $ - $ - $ 258 $ - $ 301 $ 849 Ending balance: collectively evaluated for impairment $ 52,521 $ 14,337 $ 13,009 $ 8,249 $ 7,246 $ 2,357 $ 5,804 $ 103,523 Three Months Ended September 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Provision charged to expense 15 43 (29 ) (6 ) (17 ) 5 6 17 Losses charged off (10 ) (73 ) - - - - - (83 ) Recoveries 1 - - - - - 3 4 Balance, end of period $ 203 $ 199 $ 287 $ 85 $ 203 $ 28 $ 162 $ 1,167 Nine Months Ended September 30, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 151 $ 146 $ 290 $ 39 $ 204 $ 36 $ 170 $ 1,036 Provision charged to expense 3 (5 ) 36 62 10 (4 ) (37 ) 65 Losses charged off - - - - (33 ) - - (33 ) Recoveries 5 - - - 6 - 39 50 Balance, end of year $ 159 $ 141 $ 326 $ 101 $ 187 $ 32 $ 172 $ 1,118 Three Months Ended September 30, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of period $ 153 $ 153 $ 291 $ 115 $ 170 $ 33 $ 170 $ 1,085 Provision charged to expense 6 (12 ) 35 (14 ) 28 (1 ) (2 ) 40 Losses charged off - - - - (11 ) - - (11 ) Recoveries - - - - - - 4 4 Balance, end of period $ 159 $ 141 $ 326 $ 101 $ 187 $ 32 $ 172 $ 1,118 Year Ended December 31, 2016 Residential Commercial Home Residential Residential Multi- Commercial Total (In thousands) Allowance for loan losses: Balance, beginning of year $ 151 $ 146 $ 290 $ 39 $ 204 $ 36 $ 170 $ 1,036 Provision charged to expense 39 18 51 49 (29 ) (6 ) (39 ) 83 Losses charged off (35 ) - - - - - - (35 ) Recoveries 11 - - - - - 42 53 Balance, end of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Ending balance: individually evaluated for impairment $ 15 $ - $ - $ - $ 39 $ - $ 168 $ 222 Ending balance: collectively evaluated for impairment $ 151 $ 164 $ 341 $ 88 $ 136 $ 30 $ 5 $ 915 Loans: Ending balance $ 41,914 $ 13,631 $ 14,593 $ 9,468 $ 5,743 $ 2,513 $ 1,779 $ 89,641 Ending balance: individually evaluated for impairment $ 145 $ 207 $ - $ - $ 319 $ 4 $ 330 $ 1,005 Ending balance: collectively evaluated for impairment $ 41,769 $ 13,424 $ 14,593 $ 9,468 $ 5,424 $ 2,509 $ 1,449 $ 88,636
Schedule of credit risk profile of loan portfolio based on rating category and payment activity	September 30, 2017 (Unaudited) Residential Commercial Home Residential Residential Multi-Family Commercial Total (In thousands) Rating Satisfactory (5-8) $ 52,047 $ 14,172 $ 12,899 $ 8,249 $ 6,634 $ 2,357 $ 5,707 $ 102,065 Special mention (1) - - - - - - - - Substandard (2) 616 313 110 - 870 - 398 2,307 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 52,663 $ 14,485 $ 13,009 $ 8,249 $ 7,504 $ 2,357 $ 6,105 $ 104,372 December 31, 2016 Residential Commercial Home Residential Residential Multi-Family Commercial Total (In thousands) Rating Satisfactory (5-8) $ 40,975 $ 13,424 $ 14,556 $ 9,468 $ 5,523 $ 2,509 $ 1,350 $ 87,805 Special mention (1) - - - - - - 99 99 Substandard (2) 939 207 37 - 220 4 330 1,737 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 41,914 $ 13,631 $ 14,593 $ 9,468 $ 5,743 $ 2,513 $ 1,779 $ 89,641
Schedule of loan portfolio aging analysis of the recorded investment in loans	September 30, 2017 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded (In thousands) Residential mortgage loans $ 393 $ 44 $ 87 $ 524 $ 52,139 $ 52,663 $ - Commercial real estate and land loans - - 148 148 14,337 14,485 - Home equity and other consumer - - - - 13,009 13,009 - Residential construction loans - - - - 8,249 8,249 - Residential mortgage loans, non-owner occupied 69 - - 69 7,435 7,504 - Multi-family real estate loans - - - - 2,357 2,357 - Commercial loans - - - - 6,105 6,105 - Total $ 462 $ 44 $ 235 $ 741 $ 103,631 $ 104,372 $ - December 31, 2016 30-59 Days 60-89 Days 90 Days Total Current Total Recorded (In thousands) Residential mortgage loans $ 191 $ 278 $ - $ 469 $ 41,445 $ 41,914 $ - Commercial real estate and land loans - 207 - 207 13,424 13,631 - Home equity and other consumer 104 - 50 154 14,439 14,593 - Residential construction loans - - - - 9,468 9,468 - Residential mortgage loans, non-owner occupied - - - - 5,743 5,743 - Multi-family real estate loans - - - - 2,513 2,513 - Commercial loans - - - - 1,779 1,779 - Total $ 295 $ 485 $ 50 $ 830 $ 88,811 $ 89,641 $ -
Schedule of impaired loans	For the Three Months For the Nine Months As of September 30, 2017 September 30, 2017 September 30, 2017 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans 148 148 - 180 - 214 1 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 60 60 - 65 1 93 3 Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 142 142 22 143 1 144 5 Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 198 198 34 199 2 200 7 Multi-family real estate loans - - - - - - - Commercial loans 301 301 139 301 4 315 13 Total $ 849 $ 849 $ 195 $ 888 $ 8 $ 966 $ 29 For the Three Months For the Nine Months As of September 30, 2016 September 30, 2016 September 30, 2016 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ 81 $ 81 $ - $ 81 $ 1 $ 82 $ 3 Commercial real estate and land loans 205 205 - 205 1 207 5 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 203 203 - 225 - 239 - Multi-family real estate loans 7 7 - 9 - 12 - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 66 66 15 66 1 67 3 Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 238 238 44 239 3 241 8 Multi-family real estate loans - - - - - - - Commercial loans 330 330 168 330 3 330 13 Total $ 1,130 $ 1,130 $ 227 $ 1,155 $ 9 $ 1,178 $ 32 As of December 31, 2016 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized (In thousands) Loans without an allocated allowance: Residential mortgage loans $ 80 $ 80 $ - $ 81 $ 4 Commercial real estate and land loans 207 207 - 208 7 Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 116 116 - 219 5 Multi-family real estate loans 4 4 - 11 1 Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 65 65 15 66 3 Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 203 203 39 206 9 Multi-family real estate loans - - - - - Commercial loans 330 330 168 330 17 Total $ 1,005 $ 1,005 $ 222 $ 1,121 $ 46
Schedule of nonaccrual loans	September 30, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 87 $ - Commercial real estate and land loans 148 - Home equity and other consumer - 50 Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 235 $ 50
Schedule of summary of troubled debt restructurings	As of September 30, 2017 As of December 31, 2016 Number of Recorded Number of Recorded (Dollars in thousands) (Dollars in thousands) Residential mortgage loans 1 $ 78 1 $ 80 Commercial real estate and land loans - - - - Home equity and other consumer - - - - Residential construction loans - - - - Residential mortgage loans, non-owner occupied 5 257 6 319 Multi-family real estate loans - - 1 4 Commercial loans 1 301 1 330 7 $ 636 9 $ 733

Employee Stock Ownership Plan17

Employee Stock Ownership Plan ("ESOP") (Tables)	9 Months Ended
	Sep. 30, 2017
Employee Stock Ownership Plan [Abstract]
Schedule of ESOP shares	Nine Months Ended September 30, 2017 Allocated - Committed to be released to participants 3,226 Unearned 125,798 Total ESOP shares 129,024

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2017
Banking and Thrift [Abstract]
Schedule of actual capital amounts and ratios	Actual Minimum Capital Minimum to Be Well 2017 Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of September 30, 2017: Equity $ 19,880 Allowance for loan losses 1,167 Total risk-based capital (to risk-weighted assets) $ 21,047 17.9 % $ 9,425 8.0 % $ 11,781 10.0 % Tier I capital (to risk-weighted assets) 19,880 16.9 % 7,069 6.0 % 9,425 8.0 % Common equity Tier I capital (to risk-weighted assets) 19,880 16.9 % 5,301 4.5 % 7,658 6.5 % Tier I capital (to adjusted total assets) 19,880 15.4 % 5,153 4.0 % 6,441 5.0 % Actual Minimum Capital Minimum to Be Well 2016 Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of December 31, 2016: Equity $ 13,477 Allowance for loan losses 1,137 Total risk-based capital (to risk-weighted assets) $ 14,614 14.1 % $ 8,283 8.0 % $ 10,354 10.0 % Tier I capital (to risk-weighted assets) 13,477 13.0 % 6,212 6.0 % 8,283 8.0 % Common equity Tier I capital (to risk-weighted assets) 13,477 13.0 % 4,659 4.5 % 6,730 6.5 % Tier I capital (to adjusted total assets) 13,477 11.7 % 4,620 4.0 % 5,775 5.0 %

Disclosure About Fair Values 19

Disclosure About Fair Values of Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of fair value measurement of assets measured at fair value on a nonrecurring basis	Fair Value Measurements Using September 30, 2017 Fair Quoted Prices in Significant Significant (In thousands) Impaired loans (collateral dependent) $ 654 $ - $ - $ 654 Fair Value Measurements Using December 31, 2016 Fair Quoted Prices in Significant Significant (In thousands) Impaired loans (collateral dependent) $ 376 $ - $ - $ 376 Foreclosed assets held for sale 55 - - 55
Schedule of quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements	Fair Value at Valuation 9/30/2017 Technique Unobservable Inputs Range (Dollars in thousands) Impaired loans (collateral dependent) $ 654 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2016 Technique Unobservable Inputs Range (Dollars in thousands) Impaired loans (collateral dependent) $ 376 Market comparable properties Marketability discount 10% - 15% Foreclosed assets held for sale 55 Market comparable properties Marketability discount 10% - 15%
Schedule of estimated fair values of financial instruments	Fair Value Measurements Using September 30, 2017 Carrying Fair (Level 1) (Level 2) (Level 3) (In thousands) Financial Assets Cash and cash equivalents $ 12,709 $ 12,709 $ 12,709 $ - $ - Interest-bearing time deposits 3,585 3,585 3,585 - - Loans held for sale 6,387 6,387 - - 6,387 Loans, net of allowance for losses 96,130 95,895 - - 95,895 FHLB stock 736 736 - 736 - FHLB lender risk account receivable 3,107 3,110 - - 3,110 Interest receivable 294 294 - 294 - Financial Liabilities Deposits 99,847 99,028 57,945 41,083 - FHLB advances 13 13 - 13 - Advances from borrowers for taxes and insurance 553 553 - 553 - Interest payable 1 1 - 1 - Fair Value Measurements Using December 31, 2016 Carrying Fair (Level 1) (Level 2) (Level 3) (In thousands) Financial Assets Cash and cash equivalents $ 19,589 $ 19,589 $ 19,589 $ - $ - Interest-bearing time deposits 346 346 346 - - Loans held for sale 2,732 2,732 - - 2,732 Loans, net of allowance for losses 83,048 84,852 - - 84,852 FHLB stock 728 728 - 728 - FHLB lender risk account receivable 2,698 2,795 - - 2,795 Interest receivable 270 270 - 270 - Financial Liabilities Deposits 100,044 99,927 58,724 41,203 - FHLB advances 28 28 - 28 - Advances from borrowers for taxes and insurance 716 716 - 716 - Interest payable 1 1 - 1 -

Commitments and Credit Risk (Ta

Commitments and Credit Risk (Tables)	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of lines of credit	September 30, 2017 December 31, 2016 (In thousands) Unused lines of credit $ 3,132 $ 1,699 Unused home equity lines 10,740 10,000 Total commitments $ 13,872 $ 11,699

Nature of Operations and Summ21

Nature of Operations and Summary of Significant Accounting Policies (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Jul. 20, 2017	Sep. 30, 2017
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
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 common shares issued	1,612,808	1,612,808
Amount proceed from common shares issued		$ 13,415
Number of shares purchased through company borrowings	129,024	129,024
Percentage of common stock issued in employee stock ownership plan	8.00%
Cash contributions	$ 7,153
Amount proceeds to employee stock ownership plan	1,290
Net proceeds retained	5,763
Eagle Savings Bank Charitable Foundation
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Contribution to charitable organization from net proceeds of bank	$ 100
Number of shares contributed	40,000
Cash contributions	$ 100,000

Loans and Allowance for Loan 22

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	$ 104,372		$ 89,641
Net deferred loan costs	67		98
Loans in process	(7,142)		(5,554)
Allowance for loan losses	(1,167)	$ (1,229)	(1,137)	$ (1,118)	$ (1,085)	$ (1,036)
Net loans	96,130		83,048
Residential | Mortgage loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	52,663		41,914
Allowance for loan losses	(203)	(197)	(166)	(159)	(153)	(151)
Residential | Construction Loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	8,249		9,468
Allowance for loan losses	(85)	(91)	(88)	(101)	(115)	(39)
Residential | Mortgage loans, non-owner occupied
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	7,504		5,743
Allowance for loan losses	(203)	(220)	(175)	(187)	(170)	(204)
Commercial | Commercial real estate and land loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	14,485		13,631
Allowance for loan losses	(199)	(229)	(164)	(141)	(153)	(146)
Commercial | Commercial loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,105		1,779
Allowance for loan losses	(162)	(153)	(173)	(172)	(170)	(170)
Home equity and other consumer
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	13,009		14,593
Allowance for loan losses	(287)	(316)	(341)	(326)	(291)	(290)
Multi-family real estate loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	2,357		2,513
Allowance for loan losses	$ (28)	$ (23)	$ (30)	$ (32)	$ (33)	$ (36)

Loans and Allowance for Loan 23

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Allowance for loan losses:
Balance, beginning of period	$ 1,229	$ 1,085	$ 1,137	$ 1,036	$ 1,036
Provision charged to expense	17	40	102	65	83
Losses charged off	(83)	(11)	(83)	(33)	(35)
Recoveries	4	4	11	50	53
Balance, end of period	1,167	1,118	1,167	1,118	1,137
Ending balance: individually evaluated for impairment	195		195		222
Ending balance: collectively evaluated for impairment	972		972		915
Loans:
Ending balance	104,372		104,372		89,641
Ending balance: individually evaluated for impairment	849		849		1,005
Ending balance: collectively evaluated for impairment	103,523		103,523		88,636
Residential | Mortgage Loans
Allowance for loan losses:
Balance, beginning of period	197	153	166	151	151
Provision charged to expense	15	6	46	3	39
Losses charged off	(10)	0	(10)	0	(35)
Recoveries	1	0	1	5	11
Balance, end of period	203	159	203	159	166
Ending balance: individually evaluated for impairment	22		22		15
Ending balance: collectively evaluated for impairment	181		181		151
Loans:
Ending balance	52,663		52,663		41,914
Ending balance: individually evaluated for impairment	142		142		145
Ending balance: collectively evaluated for impairment	52,521		52,521		41,769
Residential | Construction loans
Allowance for loan losses:
Balance, beginning of period	91	115	88	39	39
Provision charged to expense	(6)	(14)	(3)	62	49
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	85	101	85	101	88
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	85		85		88
Loans:
Ending balance	8,249		8,249		9,468
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	8,249		8,249		9,468
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of period	220	170	175	204	204
Provision charged to expense	(17)	28	28	10	(29)
Losses charged off	0	(11)	0	(33)	0
Recoveries	0	0	0	6	0
Balance, end of period	203	187	203	187	175
Ending balance: individually evaluated for impairment	34		34		39
Ending balance: collectively evaluated for impairment	169		169		136
Loans:
Ending balance	7,504		7,504		5,743
Ending balance: individually evaluated for impairment	258		258		319
Ending balance: collectively evaluated for impairment	7,246		7,246		5,424
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of period	229	153	164	146	146
Provision charged to expense	43	(12)	108	(5)	18
Losses charged off	(73)	0	(73)	0	0
Recoveries	0	0	0	0	0
Balance, end of period	199	141	199	141	164
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	199		199		164
Loans:
Ending balance	14,485		14,485		13,631
Ending balance: individually evaluated for impairment	148		148		207
Ending balance: collectively evaluated for impairment	14,337		14,337		13,424
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of period	153	170	173	170	170
Provision charged to expense	6	(2)	(21)	(37)	(39)
Losses charged off	0	0	0	0	0
Recoveries	3	4	10	39	42
Balance, end of period	162	172	162	172	173
Ending balance: individually evaluated for impairment	139		139		168
Ending balance: collectively evaluated for impairment	23		23		5
Loans:
Ending balance	6,105		6,105		1,779
Ending balance: individually evaluated for impairment	301		301		330
Ending balance: collectively evaluated for impairment	5,804		5,804		1,449
Home Equity and Other Consumer
Allowance for loan losses:
Balance, beginning of period	316	291	341	290	290
Provision charged to expense	(29)	35	(54)	36	51
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	287	326	287	326	341
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	287		287		341
Loans:
Ending balance	13,009		13,009		14,593
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	13,009		13,009		14,593
Multi-Family Real Estate Loans
Allowance for loan losses:
Balance, beginning of period	23	33	30	36	36
Provision charged to expense	5	(1)	(2)	(4)	(6)
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	28	$ 32	28	$ 32	30
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	28		28		30
Loans:
Ending balance	2,357		2,357		2,513
Ending balance: individually evaluated for impairment	0		0		4
Ending balance: collectively evaluated for impairment	$ 2,357		$ 2,357		$ 2,509

Loans and Allowance for Loan 24

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 104,372	$ 89,641
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	102,065	87,805
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	99
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	2,307	1,737
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	52,663	41,914
Residential | Mortgage Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	52,047	40,975
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	616	939
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	8,249	9,468
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	8,249	9,468
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	7,504	5,743
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,634	5,523
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	870	220
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	14,485	13,631
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	14,172	13,424
Commercial | Commercial Real Estate and Land Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	313	207
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	6,105	1,779
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,707	1,350
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	99
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	398	330
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	13,009	14,593
Home Equity and Other Consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	12,899	14,556
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	110	37
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	2,357	2,513
Multi-Family Real Estate Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	2,357	2,509
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	4
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 25

Loans and Allowance for Loan Losses (Details 3) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 741	$ 830
Current	103,631	88,811
Total Loans Receivable	104,372	89,641
Recorded Investment 90 Days and Accruing	0	0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	462	295
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	44	485
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	235	50
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	524	469
Current	52,139	41,445
Total Loans Receivable	52,663	41,914
Recorded Investment 90 Days and Accruing	0	0
Residential | Mortgage loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	393	191
Residential | Mortgage loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	44	278
Residential | Mortgage loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	87	0
Residential | Construction loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	8,249	9,468
Total Loans Receivable	8,249	9,468
Recorded Investment 90 Days and Accruing	0	0
Residential | Construction loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Construction loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Construction loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	69	0
Current	7,435	5,743
Total Loans Receivable	7,504	5,743
Recorded Investment 90 Days and Accruing	0	0
Residential | Mortgage loans, non-owner occupied | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	69	0
Residential | Mortgage loans, non-owner occupied | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Mortgage loans, non-owner occupied | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial | Commercial real estate and land loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	148	207
Current	14,337	13,424
Total Loans Receivable	14,485	13,631
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial real estate and land loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial | Commercial real estate and land loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	207
Commercial | Commercial real estate and land loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	148	0
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	6,105	1,779
Total Loans Receivable	6,105	1,779
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial | Commercial loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial | Commercial loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	154
Current	13,009	14,439
Total Loans Receivable	13,009	14,593
Recorded Investment 90 Days and Accruing	0	0
Home equity and other consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	104
Home equity and other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Home equity and other consumer | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	50
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	2,357	2,513
Total Loans Receivable	2,357	2,513
Recorded Investment 90 Days and Accruing	0	0
Multi-family real estate loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Multi-family real estate loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Multi-family real estate loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

Loans and Allowance for Loan 26

Loans and Allowance for Loan Losses (Details 4) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Loans with an allocated allowance:
Recorded Balance Total	$ 849	$ 1,130	$ 849	$ 1,130	$ 1,005
Unpaid Principal Balance Total	849	1,130	849	1,130	1,005
Allocated Allowance Total	195	227	195	227	222
Average Investment in Impaired Loans Total	888	1,155	966	1,178	1,121
Interest Income Recognized Total	8	9	29	32	46
Residential | Mortgage loans
Loans without an allocated allowance:
Recorded Balance	0	81	0	81	80
Unpaid Principal Balance	0	81	0	81	80
Average Investment in Impaired Loans	0	81	0	82	81
Interest Income Recognized	0	1	0	3	4
Loans with an allocated allowance:
Recorded Balance	142	66	142	66	65
Unpaid Principal Balance	142	66	142	66	65
Average Investment in Impaired Loans	143	66	144	67	66
Interest Income Recognized	1	1	5	3	3
Allocated Allowance Total	22	15	22	15	15
Residential | Construction loans
Loans without an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Loans with an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Allocated Allowance Total	0	0	0	0	0
Residential | Mortgage loans, non-owner occupied
Loans without an allocated allowance:
Recorded Balance	60	203	60	203	116
Unpaid Principal Balance	60	203	60	203	116
Average Investment in Impaired Loans	65	225	93	239	219
Interest Income Recognized	1	0	3	0	5
Loans with an allocated allowance:
Recorded Balance	198	238	198	238	203
Unpaid Principal Balance	198	238	198	238	203
Average Investment in Impaired Loans	199	239	200	241	206
Interest Income Recognized	2	3	7	8	9
Allocated Allowance Total	34	44	34	44	39
Commercial | Commercial real estate and land loans
Loans without an allocated allowance:
Recorded Balance	148	205	148	205	207
Unpaid Principal Balance	148	205	148	205	207
Average Investment in Impaired Loans	180	205	214	207	208
Interest Income Recognized	0	1	1	5	7
Loans with an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Allocated Allowance Total	0	0	0	0	0
Commercial | Commercial loans
Loans without an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Loans with an allocated allowance:
Recorded Balance	301	330	301	330	330
Unpaid Principal Balance	301	330	301	330	330
Average Investment in Impaired Loans	301	330	315	330	330
Interest Income Recognized	4	3	13	13	17
Allocated Allowance Total	139	168	139	168	168
Home equity and other consumer
Loans without an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Loans with an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Allocated Allowance Total	0	0	0	0	0
Multi-family real estate loans
Loans without an allocated allowance:
Recorded Balance	0	7	0	7	4
Unpaid Principal Balance	0	7	0	7	4
Average Investment in Impaired Loans	0	9	0	12	11
Interest Income Recognized	0	0	0	0	1
Loans with an allocated allowance:
Recorded Balance	0	0	0	0	0
Unpaid Principal Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	0
Allocated Allowance Total	$ 0	$ 0	$ 0	$ 0	$ 0

Loans and Allowance for Loan 27

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 235	$ 50
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	87	0
Residential | Construction loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Commercial | Commercial real estate and land loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	148	0
Commercial | Commercial loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	50
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 0	$ 0

Loans and Allowance for Loan 28

Loans and Allowance for Loan Losses (Details 6) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)ContractsLoan	Dec. 31, 2016USD ($)ContractsLoan
Financing Receivable, Modifications [Line Items]
Number of Contracts | Loan	7	9
Recorded Investment	$ 636	$ 733
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	1	1
Recorded Investment	$ 78	$ 80
Residential | Construction loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0	0
Recorded Investment	$ 0	$ 0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	5	6
Recorded Investment	$ 257	$ 319
Commercial | Commercial real estate and land loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0	0
Recorded Investment	$ 0	$ 0
Commercial | Commercial loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Loan	1	1
Recorded Investment	$ 301	$ 330
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0	0
Recorded Investment	$ 0	$ 0
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Loan	0	1
Recorded Investment	$ 0	$ 4

Loans and Allowance for Loan 29

Loans and Allowance for Loan Losses (Detail Textuals) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)Loan	Dec. 31, 2016USD ($)LoanPlot
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans serviced for the benefit of others	$ 2,223	$ 1,930
Number of loans | Loan	7	9
Total troubled debt restructurings	$ 636	$ 733
Remaining troubled debt restructurings		334
Foreclosed real estate held for sale, net		$ 55
Number of plots in foreclosed real estate | Plot		2
Residential | Mortgage loans and non-owner occupied loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Loan	6	7
Total troubled debt restructurings	$ 335	$ 399
Troubled debt restructurings with the largest totaling	$ 78	$ 203
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Loan	1	1
Total troubled debt restructurings	$ 301
Troubled debt restructurings with the largest totaling		$ 330
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Loan	0	1
Total troubled debt restructurings		$ 4

Employee Stock Ownership Plan30

Employee Stock Ownership Plan ("ESOP") (Details) - shares	Sep. 30, 2017	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Allocated	0
Committed to be released to participants	3,226
Unearned	125,798
Total ESOP shares	129,024	129,024

Employee Stock Ownership Plan31

Employee Stock Ownership Plan ("ESOP") (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Number of shares purchased through company borrowings	129,024	129,024	129,024
Stock price per share			$ 10
Contribution to ESOP	$ 1,290	$ 1,290
ESOP expense	51	$ 51
Unearned shares		125,798
Aggregate fair value of unearned shares	$ 2,000	$ 2,000
Closing price of common stock	$ 15.83	$ 15.83

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	$ 13,572		$ 13,477
Allowance for loan losses	1,167	$ 1,229	1,137	$ 1,118	$ 1,085	$ 1,036
Eagle Financial Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	19,880		13,477
Allowance for loan losses	1,167		1,137
Total Capital (to Risk Weighted Assets) Actual Amount	$ 21,047		$ 14,614
Total Capital (to Risk Weighted Assets) Actual Ratio	17.90%		14.10%
Total Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Amount	$ 9,425		$ 8,283
Total Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Ratio	8.00%		8.00%
Total Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 11,781		$ 10,354
Total 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	$ 19,880		$ 13,477
Tier I Capital (to Risk Weighted Assets) Actual Ratio	16.90%		13.00%
Tier I Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Amount	$ 7,069		$ 6,212
Tier I Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Ratio	6.00%		6.00%
Tier I Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 9,425		$ 8,283
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	$ 19,880		$ 13,477
Common Equity Tier I Capital (to Risk Weighted Assets) Actual Ratio	16.90%		13.00%
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Amount	$ 5,301		$ 4,659
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum Required for Capital Adequacy Purposes Ratio	4.50%		4.50%
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 7,658		$ 6,730
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 Average Assets) Actual Amount	$ 19,880		$ 13,477
Tier I Capital (to Average Assets) Actual Ratio	15.40%		11.70%
Tier I Capital (to Average Assets) Minimum Required for Capital Adequacy Purposes Amount	$ 5,153		$ 4,620
Tier I Capital (to Average Assets) Minimum Required for Capital Adequacy Purposes Ratio	4.00%		4.00%
Tier I Capital (to Average Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 6,441		$ 5,775
Tier I Capital (to Average Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	5.00%		5.00%

Regulatory Matters (Detail Text

Regulatory Matters (Detail Textuals)	9 Months Ended
	Sep. 30, 2017
Banking and Thrift [Abstract]
Percentage Of Capital Conservation Buffer Requirement Of Risk Weighted Assets	0.625%
Increased Capital Conservation Buffer Requirement Of Risk Weighted Asset	2.50%

Disclosure About Fair Values 34

Disclosure About Fair Values of Assets and Liabilities (Details) - Fair Value, Measurements, Nonrecurring - Fair Value - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	$ 654	$ 376
Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		55
Level 1 | Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	0	0
Level 1 | Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		0
Level 2 | Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	0	0
Level 2 | Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		0
Level 3 | Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	$ 654	376
Level 3 | Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		$ 55

Disclosure About Fair Values 35

Disclosure About Fair Values of Assets and Liabilities (Details 1) - Fair Value, Measurements, Nonrecurring - Fair Value - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	$ 654	$ 376
Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		55
Level 3 | Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	$ 654	$ 376
Valuation Technique	Market comparable properties	Market comparable properties
Unobservable Inputs	Marketability discount	Marketability discount
Level 3 | Impaired loans (collateral dependent) | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount rate	10.00%	10.00%
Level 3 | Impaired loans (collateral dependent) | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount rate	15.00%	15.00%
Level 3 | Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		$ 55
Valuation Technique		Market comparable properties
Unobservable Inputs		Marketability discount
Level 3 | Foreclosed assets held for sale | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount rate		10.00%
Level 3 | Foreclosed assets held for sale | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount rate		15.00%

Disclosure About Fair Values 36

Disclosure About Fair Values of Assets and Liabilities (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 12,709	$ 19,589
Interest-bearing time deposits	3,585	346
Loans held for sale	6,387	2,732
Loans, net of allowance for losses	96,130	83,048
FHLB stock	736	728
FHLB lender risk account receivable	3,107	2,698
Interest receivable	294	270
Financial Liabilities
Deposits	99,847	100,044
FHLB advances	13	28
Advances from borrowers for taxes and insurance	553	716
Interest payable	1	1
Fair Value
Financial Assets
Cash and cash equivalents	12,709	19,589
Interest-bearing time deposits	3,585	346
Loans held for sale	6,387	2,732
Loans, net of allowance for losses	95,895	84,852
FHLB stock	736	728
FHLB lender risk account receivable	3,110	2,795
Interest receivable	294	270
Financial Liabilities
Deposits	99,028	99,927
FHLB advances	13	28
Advances from borrowers for taxes and insurance	553	716
Interest payable	1	1
Level 1 | Fair Value
Financial Assets
Cash and cash equivalents	12,709	19,589
Interest-bearing time deposits	3,585	346
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	0	0
FHLB lender risk account receivable	0	0
Interest receivable	0	0
Financial Liabilities
Deposits	57,945	58,724
FHLB advances	0	0
Advances from borrowers for taxes and insurance	0	0
Interest payable	0	0
Level 2 | Fair Value
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	736	728
FHLB lender risk account receivable	0	0
Interest receivable	294	270
Financial Liabilities
Deposits	41,083	41,203
FHLB advances	13	28
Advances from borrowers for taxes and insurance	553	716
Interest payable	1	1
Level 3 | Fair Value
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	6,387	2,732
Loans, net of allowance for losses	95,895	84,852
FHLB stock	0	0
FHLB lender risk account receivable	3,110	2,795
Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances	0	0
Advances from borrowers for taxes and insurance	0	0
Interest payable	$ 0	$ 0

Disclosure About Fair Values 37

Disclosure About Fair Values of Assets and Liabilities (Detail Textuals) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Impaired loans (collateral dependent)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value adjustments, allocated allowances and charge-offs	$ 83	$ 18
Foreclosed assets held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value adjustments, allocated allowances and charge-offs	$ 83	$ 18

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Total commitments	$ 13,872	$ 11,699
Unused lines of credit
Line of Credit Facility [Line Items]
Total commitments	3,132	1,699
Unused home equity lines
Line of Credit Facility [Line Items]
Total commitments	$ 10,740	$ 10,000

Commitments and Credit Risk (39

Commitments and Credit Risk (Detail Textuals) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)Loan	Dec. 31, 2016USD ($)
Other Commitments [Line Items]
Undisbursed loans in process	$ 7,142	$ 5,554
Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.25%	3.25%
Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	4.625%	4.50%
Residential real estate | One-to four-family
Other Commitments [Line Items]
Number of loan | Loan	2
Loans approved but not yet originated with fixed interest rate	$ 487	$ 436
Loans approved but not yet originated with fixed interest rate percentage	3.875%
Residential real estate | One-to four-family | Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with fixed interest rate percentage		3.875%
Residential real estate | One-to four-family | Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with fixed interest rate percentage		4.125%