Eagle Financial Bancorp (EFBI) 10-Q 10 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 10, 2018
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	Jun. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 429	$ 519
Federal Reserve and Federal Home Loan Bank (FHLB) demand accounts	7,522	14,831
Cash and cash equivalents	7,951	15,350
Interest-bearing time deposits in other banks	4,482	5,079
Loans held for sale	4,119	3,336
Loans, net of allowance for loan losses of $1,167 and $1,181 at June 30, 2018 and December 31, 2017, respectively	105,738	96,529
Premises and equipment - at depreciated cost	4,296	4,361
FHLB stock - at cost	754	736
Foreclosed real estate held for sale, net	46
Bank-owned life insurance (BOLI)	1,935	1,912
FHLB lender risk account receivable	3,242	3,168
Accrued interest receivable	328	287
Prepaid federal income taxes	12	37
Other assets	610	287
Total assets	133,513	131,082
Deposits
Noninterest-bearing	5,524	4,032
Interest-bearing	98,130	97,086
Total deposits	103,654	101,118
FHLB advances		9
Advances from borrowers for taxes and insurance	285	866
Accrued interest payable	1	1
Accrued supplemental retirement plans	1,190	1,079
Deferred federal tax liability	316	315
Other liabilities	466	357
Total liabilities	105,912	103,745
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	16
Additional paid-in capital	14,749	14,730
Retained earnings	14,029	13,817
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,193)	(1,226)
Total shareholders' equity	27,601	27,337
Total liabilities and shareholders' equity	$ 133,513	$ 131,082

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for loan losses (in dollars)	$ 1,167	$ 1,181
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 Income and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Interest and Dividend Income
Interest earned on loans	$ 1,168	$ 998	$ 2,259	$ 1,951
Dividends on FHLB stock	12	9	22	18
Other interest-earning deposits	55	28	119	60
Total interest and dividend income	1,235	1,035	2,400	2,029
Interest Expense
Interest on deposits	185	167	354	328
FHLB advances				1
Total interest expense	185	167	354	329
Net Interest Income	1,050	868	2,046	1,700
Provision for Loan Losses		75		85
Net Interest Income After Provision for Loan Losses	1,050	793	2,046	1,615
Noninterest Income
Net gains on loan sales	388	493	765	1,096
Income from BOLI	12	11	23	23
Total noninterest income	450	559	879	1,212
Noninterest Expense
Compensation and benefits	898	806	1,738	1,547
Occupancy and equipment, net	59	60	122	111
Data processing	75	67	153	134
Legal and professional services	80	46	153	128
FDIC premium expense	10	9	20	9
Foreclosed real estate impairments and expenses, net		2		9
Franchise and other taxes	59	27	100	54
Advertising	30	51	40	67
ATM processing expense	21	21	40	44
Other expenses	159	135	301	259
Total noninterest expense	1,391	1,224	2,667	2,362
Income Before Income Taxes	109	128	258	465
Income Taxes
Provision for Income taxes	25	39	46	150
Total income taxes	25	39	46	150
Net Income and Comprehensive Income	$ 84	89	$ 212	315
Earnings per share - basic and diluted (in dollars per share)	$ 0.05		$ 0.14
Weighted-average shares outstanding - basic and diluted (in shares)	1,492,923		1,492,117
Noninterest income, other service charges and fees
Noninterest Income
Other service charges and fees	$ 50	$ 55	$ 91	$ 93

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, 2016			$ 13,477		$ 13,477
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			315		315
Balance at Jun. 30, 2017			13,792		13,792
Balance at Dec. 31, 2017	$ 16	$ 14,730	13,817	$ (1,226)	27,337
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			212		212
ESOP shares earned		19		33	52
Balance at Jun. 30, 2018	$ 16	$ 14,749	$ 14,029	$ (1,193)	$ 27,601

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Operating Activities
Net income	$ 212	$ 315
Items not requiring (providing) cash:
Depreciation and amortization	79	108
Proceeds on sale of loans in the secondary market	27,409	32,888
Loans originated for sale in the secondary market	(27,427)	(35,666)
Gain on sale of loans	(765)	(1,096)
Provision for loan losses		85
Loss on sale of foreclosed real estate		3
Deferred federal tax liability	1	64
Increase in cash surrender value of BOLI	(23)	(23)
Impairment on foreclosed real estate		3
ESOP compensation expense	52
Changes in:
FHLB lender risk account receivable	(74)	(352)
Accrued interest receivable and interest payable	(41)	(12)
Other assets and prepaid federal income taxes	(298)	(923)
Accrued supplemental retirement plans	111	105
Accrued expenses and other liabilities	109	332
Net cash flows used in operating activities	(655)	(4,169)
Investing Activities
Net decrease in interest-bearing time deposits in other banks	597	247
Net increase in loans	(9,232)	(7,621)
Purchase of FHLB stock	(18)	(8)
Purchase of premises and equipment	(37)	(92)
Proceeds from sale of foreclosed real estate		49
Net cash used in investing activities	(8,690)	(7,425)
Financing Activities
Net increase in deposits	2,536	12,629
Repayment of FHLB advances	(9)	(11)
Net decrease in advances from borrowers for taxes and insurance	(581)	(452)
Net cash provided by financing activities	1,946	12,166
(Decrease) Increase in Cash and Cash Equivalents	(7,399)	572
Cash and Cash Equivalents, Beginning of Period	15,350	19,589
Cash and Cash Equivalents, End of Period	7,951	20,161
Supplemental Cash Flows Information:
Interest paid	354	$ 329
Income taxes paid	19
Transfers to foreclosed assets held for sale	$ 46

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
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 savings and loan holding company, was formed on February 21, 2017 to become the savings and loan 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 payment of dividends and the repurchase of its capital stock. For additional information regarding restrictions on dividends and stock repurchases that may be paid by the Company, see the Company’s annual report on Form 10-K (the “Form 10-K”) for the year ended December 31, 2017, filed with the SEC on March 23, 2018. 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 June 30, 2018 and for the three and six months ended June 30, 2018, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The financial statements for the three and six months ended June 30, 2017 represent the Bank only, as the conversion to stock form, including the formation of 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 Company as of December 31, 2017, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, were prepared in accordance with instructions for Form 10-Q and Rule 10-01 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2017 included in the Registrant’s Form 10-K. Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of June 30, 2018 and the results of operations and cash flows for the three and six months ended June 30, 2018 and 2017. All interim amounts have not been audited and the results of operations for the three and six months ended June 30, 2018, 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, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments. Earnings Per Share Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the period, including allocated and committed-to-be-released ESOP shares, during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share computation plus the dilutive effect of stock compensation using the treasury stock method. There were no dilutive shares as of June 30, 2018. The following table presents a reconciliation of the number of shares used in the calculation of basic and diluted earnings per common share: Three Months Ended Six Months Ended June 30, 2018 June 30, 2018 Net income $ 84 $ 212 Weighted average shares outstanding for basic earnings per share: Average shares outstanding: 1,612,808 1,612,808 Less: Average unearned ESOP shares 119,885 120,691 1,492,923 1,492,117 Additional dilutive shares: - - Weighted average shares outstanding for basic and diluted earnings per share: 1,492,923 1,492,117 Basic and diluted earnings per share $ 0.05 $ 0.14

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 2: Loans and Allowance for Loan Losses The composition of the loan portfolio at June 30, 2018 and December 31, 2017 was as follows: June 30, December 31, 2018 2017 Residential mortgage loans $ 64,138 $ 53,682 Commercial real estate and land loans 13,496 13,739 Home equity and other consumer 12,902 12,570 Residential construction loans 10,734 10,362 Residential mortgage loans, non-owner occupied 6,769 7,082 Multi-family real estate loans 1,174 2,084 Commercial loans 6,345 5,536 115,558 105,055 Net deferred loan costs 44 66 Loans in process (8,697 ) (7,411 ) Allowance for loan losses (1,167 ) (1,181 ) Net loans $ 105,738 $ 96,529 Loans serviced for the benefit of others at June 30, 2018 and December 31, 2017 amounted to $1,919 and $2,166, 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 six months ended June 30, 2018 and 2017 and year ended December 31,2017: Six Months Ended June 30, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision (credit) charged to expense 154 6 28 1 (38 ) (11 ) (140 ) - Losses charged off (22 ) - - - - - - (22 ) Recoveries 7 - - - 1 - - 8 Balance, end of period $ 422 $ 205 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,167 Ending balance: individually evaluated for impairment $ 5 $ 13 $ - $ - $ - $ - $ - $ 18 Ending balance: collectively evaluated for impairment $ 417 $ 192 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,149 Loans: Ending balance $ 64,138 $ 13,496 $ 12,902 $ 10,734 $ 6,769 $ 1,174 $ 6,345 $ 115,558 Ending balance: individually evaluated for impairment $ 76 $ 163 $ - $ - $ 193 $ - $ - $ 432 Ending balance: collectively evaluated for impairment $ 64,062 $ 13,333 $ 12,902 $ 10,734 $ 6,576 $ 1,174 $ 6,345 $ 115,126 Three Months Ended June 30, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of period $ 288 $ 209 $ 293 $ 123 $ 87 $ 25 $ 160 $ 1,185 Provision (credit) charged to expense 152 (4 ) 11 (6 ) (2 ) (11 ) (140 ) - Losses charged off (22 ) - - - - - - (22 ) Recoveries 4 - - - - - - 4 Balance, end of period $ 422 $ 205 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,167 Six Months Ended June 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision (credit) charged to expense 31 65 (25 ) 3 45 (7 ) (27 ) 85 Losses charged off - - - - - - - - Recoveries - - - - - - 7 7 Balance, end of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Three Months Ended June 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of period $ 184 $ 174 $ 335 $ 89 $ 165 $ 28 $ 175 $ 1,150 Provision (credit) charged to expense 13 55 (19 ) 2 55 (5 ) (26 ) 75 Losses charged off - - - - - - - - Recoveries - - - - - - 4 4 Balance, end of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Year Ended December 31, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision (credit) charged to expense 112 108 (65 ) 28 (44 ) (5 ) (32 ) 102 Losses charged off - (73 ) - - (9 ) - - (82 ) Recoveries 5 - - - - - 19 24 Balance, end of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Ending balance: individually evaluated for impairment $ 22 $ 10 $ - $ - $ 32 $ - $ 138 $ 202 Ending balance: collectively evaluated for impairment $ 261 $ 189 $ 276 $ 116 $ 90 $ 25 $ 22 $ 979 Loans: Ending balance $ 53,682 $ 13,739 $ 12,570 $ 10,362 $ 7,082 $ 2,084 $ 5,536 $ 105,055 Ending balance: individually evaluated for impairment $ 142 $ 157 $ - $ - $ 196 $ - $ 300 $ 795 Ending balance: collectively evaluated for impairment $ 53,540 $ 13,582 $ 12,570 $ 10,362 $ 6,886 $ 2,084 $ 5,236 $ 104,260 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 June 30, 2018 and December 31, 2017: June 30, 2018 (Unaudited) Residential Commercial Home Residential Residential Multi- Commercial Total Rating Satisfactory (5-8) $ 62,954 $ 12,970 $ 12,645 $ 10,734 $ 6,760 $ 1,174 $ 6,054 $ 113,291 Special mention (1) - - - - - - 125 125 Substandard (2) 1,184 363 257 - 9 - 166 1,979 Doubtful (3) - 163 - - - - - 163 Loss (4) - - - - - - - - Total $ 64,138 $ 13,496 $ 12,902 $ 10,734 $ 6,769 $ 1,174 $ 6,345 $ 115,558 December 31, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Rating Satisfactory (5-8) $ 52,948 $ 13,212 $ 12,411 $ 10,362 $ 6,508 $ 2,084 $ 5,039 $ 102,564 Special mention (1) - - - - - - - - Substandard (2) 734 527 159 - 574 - 497 2,491 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 53,682 $ 13,739 $ 12,570 $ 10,362 $ 7,082 $ 2,084 $ 5,536 $ 105,055 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 six months ended June 30, 2018. The following tables present the Bank’s loan portfolio aging analysis of the recorded investment in loans as of June 30, 2018 and December 31, 2017: June 30, 2018 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ 580 $ 104 $ 467 $ 1,151 $ 62,987 $ 64,138 $ - Commercial real estate and land loans - - 163 163 13,333 13,496 - Home equity and other consumer 56 - 29 85 12,817 12,902 - Residential construction loans - - - - 10,734 10,734 - Residential mortgage loans, non-owner occupied - - - - 6,769 6,769 - Multi-family real estate loans - - - - 1,174 1,174 - Commercial loans - - - - 6,345 6,345 - Total $ 636 $ 104 $ 659 $ 1,399 $ 114,159 $ 115,558 $ - December 31, 2017 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ 173 $ - $ 634 $ 807 $ 52,875 $ 53,682 $ - Commercial real estate and land loans - - 157 157 13,582 13,739 - Home equity and other consumer 39 - - 39 12,531 12,570 - Residential construction loans - - - - 10,362 10,362 - Residential mortgage loans, non-owner occupied - - - - 7,082 7,082 - Multi-family real estate loans - - - - 2,084 2,084 - Commercial loans - - - - 5,536 5,536 - Total $ 212 $ - $ 791 $ 1,003 $ 104,052 $ 105,055 $ - 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 June 30, 2018, June 30, 2017 and as of December 31, 2017: For the Three Months For the Six Months Ended As of June 30, 2018 June 30, 2018 June 30, 2018 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 193 193 - 193 3 194 6 Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 76 76 5 119 2 130 3 Commercial real estate and land loans 163 163 13 161 - 159 - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied - - - - - - - Multi-family real estate loans - - - - - - - Commercial loans - - - 199 5 250 9 Total $ 432 $ 432 $ 18 $ 672 $ 10 $ 733 $ 18 For the Three Months For the Six Months Ended As of June 30, 2017 June 30, 2017 June 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 Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied - - - - - - - Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 143 143 24 144 2 145 4 Commercial real estate and land loans 213 213 60 209 - 210 1 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 269 269 45 270 3 294 6 Multi-family real estate loans - - - - - - - Commercial loans 301 301 140 315 6 315 9 Total $ 926 $ 926 $ 269 $ 938 $ 11 $ 964 $ 20 As of December 31, 2017 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 142 142 22 143 7 Commercial real estate and land loans 157 157 10 192 1 Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 196 196 32 199 13 Multi-family real estate loans - - - - 3 Commercial loans 300 300 138 313 17 Total $ 795 $ 795 $ 202 $ 847 $ 41 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 June 30, 2018 and December 31, 2017. This table excludes performing troubled debt restructurings. June 30, December 31, 2018 2017 Residential mortgage loans $ 467 $ 634 Commercial real estate and land loans 163 157 Home equity and other consumer 29 - Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 659 $ 791 Following is a summary of troubled debt restructurings at June 30, 2018 and December 31, 2017: As of June 30, 2018 As of December 31, 2017 Number of Recorded Number of Recorded Residential mortgage loans 1 $ 76 1 $ 77 Commercial real estate and land loans - - - - Home equity and other consumer - - - - Residential construction loans - - - - Residential mortgage loans, non-owner occupied 4 193 4 196 Multi-family real estate loans - - - - Commercial loans - - 1 300 5 $ 269 6 $ 573 As of June 30, 2018, the Bank had five residential mortgage loans and residential non-owner occupied loans totaling $269 in troubled debt restructurings with the largest totaling $76. As of December 31, 2017, the Bank had total troubled debt restructurings of $573. There were five residential mortgage loans and residential non-owner occupied loans totaling $273 in troubled debt restructurings with the largest totaling $195. The remaining $300 in troubled debt restructurings consisted of one commercial loan. 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 six months ended June, 30, 2018 and 2017 there were no new troubled debt restructurings. At June 30, 2018, the Bank had one 1-4 residential owner-occupied piece of foreclosed real estate totaling $46. At December 31, 2017, the Bank had no foreclosed real estate.

Employee Stock Ownership Plan (

Employee Stock Ownership Plan ("ESOP")	6 Months Ended
	Jun. 30, 2018
Employee Stock Ownership Plan [Abstract]
Employee Stock Ownership Plan ("ESOP")	Note 3: Employee Stock Ownership Plan (“ESOP”) In connection with the conversion to an entity owned by stockholders, the Company established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The ESOP borrowed funds from the Company in an amount sufficient to purchase 129,024 shares (approximately 8.0% of the common stock issued in connection with the conversion). The loan is secured by the shares purchased and will be repaid by the ESOP with funds from contributions made by the Company and dividends received by the ESOP. Contributions will be applied to repay interest on the loan first, and then the remainder will be applied to principal. The loan is expected to be repaid over a period of up to 20 years. Shares purchased with the loan proceeds are held in a suspense account for allocation among participants as the loan is repaid. Contributions to the ESOP and shares released from the suspense account are allocated among participants in proportion to their compensation, relative to total compensation of all active participants. Participants will vest in their accrued benefits under the ESOP at the rate of 20 percent per year after two years of service. Vesting is accelerated upon retirement, death or disability of the participant, or a change in control of the Company. Forfeitures will be reallocated to remaining participants. Benefits may be payable upon retirement, death, disability, separation of service, or termination of the ESOP. The debt of the ESOP is eliminated in consolidation. Contributions to the ESOP shall be sufficient to pay principal and interest currently due under the loan agreement. As shares are committed to be released from collateral, the Company reports the compensation expense equal to the average market price of the shares for the respective period, and the shares become outstanding for earnings per share computations. Dividends on unallocated ESOP shares, if any, are recorded as a reduction of debt and accrued interest. ESOP compensation was $26,000 and $52,000 for the three and six months ended June 30, 2018, respectively. A summary of the ESOP shares as of June 30, 2018 and December 31, 2017 are as follows: June 30, 2018 December 31, 2017 Shares allocated to participants 3,226 6,451 Shares released to participants 6,451 - Unreleased shares 119,347 122,573 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,951,646 $ 1,982,005

Regulatory Matters

Regulatory Matters	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017 that the Bank meets all capital adequacy requirements to which it is subject. As of June 30, 2018 and December 31, 2017 the most recent notification from the Bank’s regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based capital, Tier I risk-based capital, common equity Tier 1 risk-based capital and Tier I leverage ratios as set forth in the table. There are no conditions or events since that notification that management believes have changed the Bank’s category. In addition to the minimum capital ratios, the Bank must maintain a capital conservation buffer of common equity Tier 1 capital in an amount greater than 2.5% of total risk-weighted assets to avoid being subject to limitations on capital distributions and discretionary bonuses. The capital conservation buffer has been phased in over multiple years. The initial phase-in began at 0.625% on January 1, 2018, the current capital conservation buffer is 1.875%, and the buffer will be fully phased in at 2.5% on January 2019. As a result of the recently enacted Economic Growth, Regulatory Relief, and Consumer Protection Act (the “Act”), banking regulatory agencies must adopt a revised definition of “well capitalized” for financial institutions and holding companies with assets of less than $10 billion and that are not determined to be ineligible by their primary federal regulator due to their risk profile (a “qualifying community bank”). The new definition will expand the ways that a qualifying community bank may meet its capital requirements and be deemed “well qualified.” The new rule will establish a “community bank leverage ratio” equal to the tangible equity capital divided by the average total consolidated assets. A qualifying community bank that exceeds a to-be-determined threshold for this new leverage ratio, which regulators must set at between 8% and 10%, will be considered to be well capitalized and to have met generally applicable leverage capital requirements, generally applicable risk-based capital requirements, and any other capital or leverage requirements to which such financial institution or holding company is subject. In addition, as a result of the Act, the Federal Reserve Board is required to amend its small bank holding company and savings and loan holding company policy statement to provide that holding companies with consolidated assets of less than $3 billion that are (i) not engaged in significant nonbanking activities, (ii) do not conduct significant off-balance sheet activities, and (3) do not have a material amount of SEC-registered debt or equity securities, other than trust preferred securities, that contribute to an organization’s complexity, will no longer be subject to regulatory capital requirements, effective no later than November 2018. 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 2018 Amount Ratio Amount Ratio Amount Ratio As of June 30, 2018 Equity $ 20,488 Allowance for loan losses 1,167 Total risk-based capital (to risk-weighted assets) $ 21,655 17.3 % $ 10,004 8.0 % $ 12,505 10.0 % Tier I capital (to risk-weighted assets) 20,488 16.4 % 7,503 6.0 % 10,004 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,488 16.4 % 5,627 4.5 % 8,128 6.5 % Tier I capital (to adjusted total assets) 20,488 15.5 % 5,304 4.0 % 6,630 5.0 % 2017 Actual Minimum Capital Minimum to Be Well Amount Ratio Amount Ratio Amount Ratio As of December 31, 2017 Equity $ 20,197 Allowance for loan losses 1,181 Total risk-based capital (to risk-weighted assets) $ 21,378 18.0 % $ 9,498 8.0 % $ 11,873 10.0 % Tier I capital (to risk-weighted assets) 20,197 17.0 % 7,124 6.0 % 9,498 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,197 17.0 % 5,343 4.5 % 7,717 6.5 % Tier I capital (to adjusted total assets) 20,197 15.6 % 5,187 4.0 % 6,484 5.0 %

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017: Fair Value Measurements Using Fair Quoted Prices in Significant Significant June 30, 2018 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 414 $ - $ - $ 414 Foreclosed assets held for sale 46 46 Fair Value Measurements Using Fair Quoted Prices in Significant Significant December 31, 2017 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 593 $ - $ - $ 593 Fair value adjustments, consisting of charge-offs or allocated allowances, on impaired loans and foreclosed assets held for sale during the six months ended June 30, 2018 and the year ended December 31, 2017 amounted to $19 and $6, 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 6/30/2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 414 Market comparable properties Marketability discount 10% - 15% Foreclosed assets held for sale 46 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2017 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 593 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 June 30, 2018 and December 31, 2017, the fair value of such commitments was not material. The following tables present estimated fair values of the Bank’s financial instruments at June 30, 2018 and December 31, 2017. Fair Value Measurements Using June 30, 2018 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,951 $ 7,951 $ 7,951 $ - $ - Interest-bearing time deposits 4,482 4,482 4,482 - - Loans held for sale 4,119 4,119 - - 4,119 Loans, net of allowance for losses 105,738 107,338 - - 107,338 FHLB stock 754 754 - 754 - FHLB lender risk account receivable 3,242 3,246 - - 3,246 Interest receivable 328 328 - 328 - Financial Liabilities Deposits 103,654 103,010 59,772 43,238 - Advances from borrowers for taxes and insurance 285 285 - 285 - Interest payable 1 1 - 1 - Fair Value Measurements Using December 31, 2017 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,350 $ 15,350 $ 15,350 $ - $ - Interest-bearing time deposits 5,079 5,079 5,079 - - Loans held for sale 3,336 3,336 - - 3,336 Loans, net of allowance for losses 96,529 98,470 - - 98,470 FHLB stock 736 736 - 736 - FHLB lender risk account receivable 3,168 3,174 - - 3,174 Interest receivable 287 287 - 287 - Financial Liabilities Deposits 101,118 100,728 59,415 41,313 - FHLB advances 9 9 - 9 - Advances from borrowers for taxes and insurance 866 866 - 866 - Interest payable 1 1 - 1 -

Commitments and Credit Risk

Commitments and Credit Risk	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018, the Bank had loans approved but not yet originated with adjustable interest rates ranging from 3.75% to 4.50% for $1,198 secured by one-to four-family residential real estate. At December 31, 2017, the Bank had loans approved but not yet originated of $810. There was a 30 year fixed rate one-to four-family residential real estate loan with a fixed interest rate of 3.875% for $202 and a 5/1 adjustable rate one-to four-family residential real estate construction loan with a rate of 3.25% for $608. At June 30, 2018, the Bank had undisbursed loans in process of $8,697 with fixed interest rates of 4.375% to 4.625% and adjustable rates ranging from 3.125% to 5.730%. At December 31, 2017 the Bank had undisbursed loans in process of $7,411 with fixed interest rates ranging from 4.375% to 4.625% and adjustable interest rates ranging from 3.125% to 3.500%. Lines of Credit Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Lines and letters of credit at June 30, 2018 and December 31, 2017 were as follows: June 30, 2018 December 31, 2017 Unused lines of credit $ 3,421 $ 3,509 Unused home equity lines 12,322 11,305 Total commitments $ 15,743 $ 14,814

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Note 7: Recent Accounting Pronouncements Eagle Financial Bancorp, Inc. is an “emerging growth company. As an “emerging growth company”, we have elected to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. Accordingly, our financial statements may not be comparable to the financial statements of public companies that comply with such new or revised accounting standards. In 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 collectibility, 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. Public entities should apply the amendments in ASU 2014-9 to interim reporting periods within annual reporting periods beginning after December 15, 2017 (that is, a public entity would be required to apply the new revenue standard beginning in the first interim period within the period of adoption). Nonpublic entities should apply the amendments in ASU 2014-9 for annual reporting periods beginning after December 31, 2018, and to interim reporting periods within annual reporting periods beginning after December 19, 2019. The Company 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 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 public companies for fiscal years beginning after December 31, 2017, including interim periods within those fiscal years. For private companies the new guidance becomes effective for fiscal years beginning after December 15, 2018, and for interim periods within fiscal years beginning after December 15, 2019. 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 Company is currently evaluating the impact of these amendments, but does not expect them to have a material effect on the Company’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 Company cannot quantify the change in the fair value of such disclosures since the Company continues to evaluate the full impact of the Update and is continuing to develop appropriate procedures and processes to comply with the disclosure requirements of such amendments. The current accounting policies and procedures will be modified after the Company fully evaluates the standard to comply with the accounting changes mentioned above. For additional information on fair value of assets and liabilities, see Note 5. 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 a 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 lease. If the lessor doesn't convey risks and rewards or control, an operating lease results. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Nonpublic business entities should apply the amendments for fiscal years beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, with certain practical expedients available. The impact is not expected to have a material effect on the Company’s financial position or results of operations since the Company does not have a material amount of lease agreements. The Company is continuing to evaluate the amendments and will subsequently implement new processes to comply with the ASU. In addition, the Company will change its current accounting practice to comply with the amendments and such changes as mentioned above. In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments-Credit Losses (Topic 326) -Measurement of Credit Losses on Financial Instruments." The provisions of ASU 2016-13 were issued to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments that are not accounted for at fair value through net income, including loans held for investment, held-to-maturity debt securities, trade and other receivables, net investment in leases and other commitments to extend credit held by a reporting entity at each reporting date. ASU 2016-13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected, through an allowance for credit losses that is deducted from the amortized cost basis. The amendments in ASU 2016-13 eliminate the probable incurred loss recognition in current GAAP and reflect an entity's current estimate of all expected credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the financial assets. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other public business entities, the amendments are effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company continues to evaluate the impact of these amendments to the Company’s financial position and results of operations and currently does not know or cannot reasonably quantify the impact of the adoption of the amendments as a result of the complexity and extensive changes from the amendments. The Allowance for Loan Losses (ALL) estimate is material to the Company and given the change from an incurred loss model to a methodology that considers the credit loss over the life of the loan, there is the potential for an increase in the ALL at the adoption date. The Company is anticipating a significant change in processes and procedures to calculate the ALL, including changes in assumptions and estimates to consider the expected credit losses over the life of the loan versus the current accounting practice that utilizes the incurred loss model. In addition, the current accounting policy and procedures for the other-than temporary impairment on available-for-sale securities will be replaced with an allowance approach. The Company has continued developing processes during the second quarter of 2018. Management continues to focus its attention on collecting historical loan loss data, loan level data, and evaluating data capabilities to ensure it is fully compliant with the amendments at adoption date. For additional information on the allowance for loan losses, see Note 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 amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company 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 amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The amendments should be applied using a retrospective transition method to each period presented. The Company has assessed ASU 2016-18 and does not expect a significant impact on its accounting and disclosures.

Nature of Operations and Summ14

Nature of Operations and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The condensed consolidated financial statements as of June 30, 2018 and for the three and six months ended June 30, 2018, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The financial statements for the three and six months ended June 30, 2017 represent the Bank only, as the conversion to stock form, including the formation of 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 Company as of December 31, 2017, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, were prepared in accordance with instructions for Form 10-Q and Rule 10-01 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2017 included in the Registrant’s Form 10-K. Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of June 30, 2018 and the results of operations and cash flows for the three and six months ended June 30, 2018 and 2017. All interim amounts have not been audited and the results of operations for the three and six months ended June 30, 2018, 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, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments.
Earnings Per Share	Earnings Per Share Basic earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the period, including allocated and committed-to-be-released ESOP shares, during the applicable period. Diluted earnings per share is computed using the weighted-average number of shares determined for the basic earnings per common share computation plus the dilutive effect of stock compensation using the treasury stock method. There were no dilutive shares as of June 30, 2018. The following table presents a reconciliation of the number of shares used in the calculation of basic and diluted earnings per common share: Three Months Ended Six Months Ended June 30, 2018 June 30, 2018 Net income $ 84 $ 212 Weighted average shares outstanding for basic earnings per share: Average shares outstanding: 1,612,808 1,612,808 Less: Average unearned ESOP shares 119,885 120,691 1,492,923 1,492,117 Additional dilutive shares: - - Weighted average shares outstanding for basic and diluted earnings per share: 1,492,923 1,492,117 Basic and diluted earnings per share $ 0.05 $ 0.14

Nature of Operations and Summ15

Nature of Operations and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Schedule of earnings per common share	Three Months Ended Six Months Ended June 30, 2018 June 30, 2018 Net income $ 84 $ 212 Weighted average shares outstanding for basic earnings per share: Average shares outstanding: 1,612,808 1,612,808 Less: Average unearned ESOP shares 119,885 120,691 1,492,923 1,492,117 Additional dilutive shares: - - Weighted average shares outstanding for basic and diluted earnings per share: 1,492,923 1,492,117 Basic and diluted earnings per share $ 0.05 $ 0.14

Loans and Allowance for Loan 16

Loans and Allowance for Loan Losses (Tables)	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Schedule of composition of the loan portfolio	June 30, December 31, 2018 2017 Residential mortgage loans $ 64,138 $ 53,682 Commercial real estate and land loans 13,496 13,739 Home equity and other consumer 12,902 12,570 Residential construction loans 10,734 10,362 Residential mortgage loans, non-owner occupied 6,769 7,082 Multi-family real estate loans 1,174 2,084 Commercial loans 6,345 5,536 115,558 105,055 Net deferred loan costs 44 66 Loans in process (8,697 ) (7,411 ) Allowance for loan losses (1,167 ) (1,181 ) Net loans $ 105,738 $ 96,529
Schedule of allowance for loan losses	Six Months Ended June 30, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision (credit) charged to expense 154 6 28 1 (38 ) (11 ) (140 ) - Losses charged off (22 ) - - - - - - (22 ) Recoveries 7 - - - 1 - - 8 Balance, end of period $ 422 $ 205 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,167 Ending balance: individually evaluated for impairment $ 5 $ 13 $ - $ - $ - $ - $ - $ 18 Ending balance: collectively evaluated for impairment $ 417 $ 192 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,149 Loans: Ending balance $ 64,138 $ 13,496 $ 12,902 $ 10,734 $ 6,769 $ 1,174 $ 6,345 $ 115,558 Ending balance: individually evaluated for impairment $ 76 $ 163 $ - $ - $ 193 $ - $ - $ 432 Ending balance: collectively evaluated for impairment $ 64,062 $ 13,333 $ 12,902 $ 10,734 $ 6,576 $ 1,174 $ 6,345 $ 115,126 Three Months Ended June 30, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of period $ 288 $ 209 $ 293 $ 123 $ 87 $ 25 $ 160 $ 1,185 Provision (credit) charged to expense 152 (4 ) 11 (6 ) (2 ) (11 ) (140 ) - Losses charged off (22 ) - - - - - - (22 ) Recoveries 4 - - - - - - 4 Balance, end of period $ 422 $ 205 $ 304 $ 117 $ 85 $ 14 $ 20 $ 1,167 Six Months Ended June 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision (credit) charged to expense 31 65 (25 ) 3 45 (7 ) (27 ) 85 Losses charged off - - - - - - - - Recoveries - - - - - - 7 7 Balance, end of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Three Months Ended June 30, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of period $ 184 $ 174 $ 335 $ 89 $ 165 $ 28 $ 175 $ 1,150 Provision (credit) charged to expense 13 55 (19 ) 2 55 (5 ) (26 ) 75 Losses charged off - - - - - - - - Recoveries - - - - - - 4 4 Balance, end of period $ 197 $ 229 $ 316 $ 91 $ 220 $ 23 $ 153 $ 1,229 Year Ended December 31, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision (credit) charged to expense 112 108 (65 ) 28 (44 ) (5 ) (32 ) 102 Losses charged off - (73 ) - - (9 ) - - (82 ) Recoveries 5 - - - - - 19 24 Balance, end of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Ending balance: individually evaluated for impairment $ 22 $ 10 $ - $ - $ 32 $ - $ 138 $ 202 Ending balance: collectively evaluated for impairment $ 261 $ 189 $ 276 $ 116 $ 90 $ 25 $ 22 $ 979 Loans: Ending balance $ 53,682 $ 13,739 $ 12,570 $ 10,362 $ 7,082 $ 2,084 $ 5,536 $ 105,055 Ending balance: individually evaluated for impairment $ 142 $ 157 $ - $ - $ 196 $ - $ 300 $ 795 Ending balance: collectively evaluated for impairment $ 53,540 $ 13,582 $ 12,570 $ 10,362 $ 6,886 $ 2,084 $ 5,236 $ 104,260
Schedule of credit risk profile of loan portfolio based on rating category and payment activity	June 30, 2018 (Unaudited) Residential Commercial Home Residential Residential Multi- Commercial Total Rating Satisfactory (5-8) $ 62,954 $ 12,970 $ 12,645 $ 10,734 $ 6,760 $ 1,174 $ 6,054 $ 113,291 Special mention (1) - - - - - - 125 125 Substandard (2) 1,184 363 257 - 9 - 166 1,979 Doubtful (3) - 163 - - - - - 163 Loss (4) - - - - - - - - Total $ 64,138 $ 13,496 $ 12,902 $ 10,734 $ 6,769 $ 1,174 $ 6,345 $ 115,558 December 31, 2017 Residential Commercial Home Residential Residential Multi- Commercial Total Rating Satisfactory (5-8) $ 52,948 $ 13,212 $ 12,411 $ 10,362 $ 6,508 $ 2,084 $ 5,039 $ 102,564 Special mention (1) - - - - - - - - Substandard (2) 734 527 159 - 574 - 497 2,491 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 53,682 $ 13,739 $ 12,570 $ 10,362 $ 7,082 $ 2,084 $ 5,536 $ 105,055
Schedule of loan portfolio aging analysis of the recorded investment in loans	June 30, 2018 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ 580 $ 104 $ 467 $ 1,151 $ 62,987 $ 64,138 $ - Commercial real estate and land loans - - 163 163 13,333 13,496 - Home equity and other consumer 56 - 29 85 12,817 12,902 - Residential construction loans - - - - 10,734 10,734 - Residential mortgage loans, non-owner occupied - - - - 6,769 6,769 - Multi-family real estate loans - - - - 1,174 1,174 - Commercial loans - - - - 6,345 6,345 - Total $ 636 $ 104 $ 659 $ 1,399 $ 114,159 $ 115,558 $ - December 31, 2017 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ 173 $ - $ 634 $ 807 $ 52,875 $ 53,682 $ - Commercial real estate and land loans - - 157 157 13,582 13,739 - Home equity and other consumer 39 - - 39 12,531 12,570 - Residential construction loans - - - - 10,362 10,362 - Residential mortgage loans, non-owner occupied - - - - 7,082 7,082 - Multi-family real estate loans - - - - 2,084 2,084 - Commercial loans - - - - 5,536 5,536 - Total $ 212 $ - $ 791 $ 1,003 $ 104,052 $ 105,055 $ -
Schedule of impaired loans	For the Three Months For the Six Months Ended As of June 30, 2018 June 30, 2018 June 30, 2018 Average Average Unpaid Investment Interest Investment Interest Recorded Principal Allocated in Impaired Income in Impaired Income Balance Balance Allowance Loans Recognized Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 193 193 - 193 3 194 6 Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 76 76 5 119 2 130 3 Commercial real estate and land loans 163 163 13 161 - 159 - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied - - - - - - - Multi-family real estate loans - - - - - - - Commercial loans - - - 199 5 250 9 Total $ 432 $ 432 $ 18 $ 672 $ 10 $ 733 $ 18 For the Three Months For the Six Months Ended As of June 30, 2017 June 30, 2017 June 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 Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - - - Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied - - - - - - - Multi-family real estate loans - - - - - - - Commercial loans - - - - - - - Loans with an allocated allowance: Residential mortgage loans 143 143 24 144 2 145 4 Commercial real estate and land loans 213 213 60 209 - 210 1 Home equity and other consumer - - - - - - - Residential construction loans - - - - - - - Residential mortgage loans, non-owner occupied 269 269 45 270 3 294 6 Multi-family real estate loans - - - - - - - Commercial loans 301 301 140 315 6 315 9 Total $ 926 $ 926 $ 269 $ 938 $ 11 $ 964 $ 20 As of December 31, 2017 Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - $ - $ - Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 142 142 22 143 7 Commercial real estate and land loans 157 157 10 192 1 Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 196 196 32 199 13 Multi-family real estate loans - - - - 3 Commercial loans 300 300 138 313 17 Total $ 795 $ 795 $ 202 $ 847 $ 41
Schedule of nonaccrual loans	June 30, December 31, 2018 2017 Residential mortgage loans $ 467 $ 634 Commercial real estate and land loans 163 157 Home equity and other consumer 29 - Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 659 $ 791
Schedule of summary of troubled debt restructurings	As of June 30, 2018 As of December 31, 2017 Number of Recorded Number of Recorded Residential mortgage loans 1 $ 76 1 $ 77 Commercial real estate and land loans - - - - Home equity and other consumer - - - - Residential construction loans - - - - Residential mortgage loans, non-owner occupied 4 193 4 196 Multi-family real estate loans - - - - Commercial loans - - 1 300 5 $ 269 6 $ 573

Employee Stock Ownership Plan17

Employee Stock Ownership Plan ("ESOP") (Tables)	6 Months Ended
	Jun. 30, 2018
Employee Stock Ownership Plan [Abstract]
Schedule of ESOP shares	June 30, 2018 December 31, 2017 Shares allocated to participants 3,226 6,451 Shares released to participants 6,451 - Unreleased shares 119,347 122,573 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,951,646 $ 1,982,005

Regulatory Matters (Tables)

Regulatory Matters (Tables)	6 Months Ended
	Jun. 30, 2018
Banking and Thrift [Abstract]
Schedule of actual capital amounts and ratios	Actual Minimum Capital Minimum to Be Well 2018 Amount Ratio Amount Ratio Amount Ratio As of June 30, 2018 Equity $ 20,488 Allowance for loan losses 1,167 Total risk-based capital (to risk-weighted assets) $ 21,655 17.3 % $ 10,004 8.0 % $ 12,505 10.0 % Tier I capital (to risk-weighted assets) 20,488 16.4 % 7,503 6.0 % 10,004 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,488 16.4 % 5,627 4.5 % 8,128 6.5 % Tier I capital (to adjusted total assets) 20,488 15.5 % 5,304 4.0 % 6,630 5.0 % 2017 Actual Minimum Capital Minimum to Be Well Amount Ratio Amount Ratio Amount Ratio As of December 31, 2017 Equity $ 20,197 Allowance for loan losses 1,181 Total risk-based capital (to risk-weighted assets) $ 21,378 18.0 % $ 9,498 8.0 % $ 11,873 10.0 % Tier I capital (to risk-weighted assets) 20,197 17.0 % 7,124 6.0 % 9,498 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,197 17.0 % 5,343 4.5 % 7,717 6.5 % Tier I capital (to adjusted total assets) 20,197 15.6 % 5,187 4.0 % 6,484 5.0 %

Disclosure About Fair Values 19

Disclosure About Fair Values of Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of fair value measurement of assets measured at fair value on a nonrecurring basis	Fair Value Measurements Using Fair Quoted Prices in Significant Significant June 30, 2018 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 414 $ - $ - $ 414 Foreclosed assets held for sale 46 46 Fair Value Measurements Using Fair Quoted Prices in Significant Significant December 31, 2017 Value (Level 1) (Level 2) (Level 3) Impaired loans (collateral dependent) $ 593 $ - $ - $ 593
Schedule of quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements	Fair Value at Valuation 6/30/2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 414 Market comparable properties Marketability discount 10% - 15% Foreclosed assets held for sale 46 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation 12/31/2017 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 593 Market comparable properties Marketability discount 10% - 15%
Schedule of estimated fair values of financial instruments	Fair Value Measurements Using June 30, 2018 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,951 $ 7,951 $ 7,951 $ - $ - Interest-bearing time deposits 4,482 4,482 4,482 - - Loans held for sale 4,119 4,119 - - 4,119 Loans, net of allowance for losses 105,738 107,338 - - 107,338 FHLB stock 754 754 - 754 - FHLB lender risk account receivable 3,242 3,246 - - 3,246 Interest receivable 328 328 - 328 - Financial Liabilities Deposits 103,654 103,010 59,772 43,238 - Advances from borrowers for taxes and insurance 285 285 - 285 - Interest payable 1 1 - 1 - Fair Value Measurements Using December 31, 2017 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 15,350 $ 15,350 $ 15,350 $ - $ - Interest-bearing time deposits 5,079 5,079 5,079 - - Loans held for sale 3,336 3,336 - - 3,336 Loans, net of allowance for losses 96,529 98,470 - - 98,470 FHLB stock 736 736 - 736 - FHLB lender risk account receivable 3,168 3,174 - - 3,174 Interest receivable 287 287 - 287 - Financial Liabilities Deposits 101,118 100,728 59,415 41,313 - FHLB advances 9 9 - 9 - Advances from borrowers for taxes and insurance 866 866 - 866 - Interest payable 1 1 - 1 -

Commitments and Credit Risk (Ta

Commitments and Credit Risk (Tables)	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of lines of credit	June 30, 2018 December 31, 2017 Unused lines of credit $ 3,421 $ 3,509 Unused home equity lines 12,322 11,305 Total commitments $ 15,743 $ 14,814

Nature of Operations and Summ21

Nature of Operations and Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Accounting Policies [Abstract]
Net income	$ 84	$ 212
Weighted average shares outstanding for basic earnings per share:
Average shares outstanding:	1,612,808	1,612,808
Less: Average unearned ESOP shares	119,885	120,691
Total average shares outstanding, basic	1,492,923	1,492,117
Additional dilutive shares:	0	0
Weighted average shares outstanding for basic and diluted earnings per share: (in shares)	1,492,923	1,492,117
Basic and diluted earnings per share (in dollars per share)	$ 0.05	$ 0.14

Nature of Operations and Summ22

Nature of Operations and Summary of Significant Accounting Policies (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Jul. 20, 2017	Jun. 30, 2018	Dec. 31, 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
Cash contributions	$ 7,153
Number of shares purchased through company borrowings	129,024	129,024	129,024
Percentage of common stock issued in employee stock ownership plan	8.00%
Number of common shares issued	1,612,808
Amount proceeds to employee stock ownership plan	$ 1,290
Net proceeds retained	5,763
Eagle Savings Bank Charitable Foundation (the "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 23

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	$ 115,558		$ 105,055
Net deferred loan costs	44		66
Loans in process	(8,697)		(7,411)
Allowance for loan losses	(1,167)	$ (1,185)	(1,181)	$ (1,229)	$ (1,150)	$ (1,137)
Net loans	105,738		96,529
Residential | Mortgage loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	64,138		53,682
Allowance for loan losses	(422)	(288)	(283)	(197)	(184)	(166)
Residential | Construction Loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	10,734		10,362
Allowance for loan losses	(117)	(123)	(116)	(91)	(89)	(88)
Residential | Mortgage loans, non-owner occupied
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,769		7,082
Allowance for loan losses	(85)	(87)	(122)	(220)	(165)	(175)
Commercial | Commercial real estate and land loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	13,496		13,739
Allowance for loan losses	(205)	(209)	(199)	(229)	(174)	(164)
Commercial | Commercial loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,345		5,536
Allowance for loan losses	(20)	(160)	(160)	(153)	(175)	(173)
Home equity and other consumer
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	12,902		12,570
Allowance for loan losses	(304)	(293)	(276)	(316)	(335)	(341)
Multi-family real estate loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	1,174		2,084
Allowance for loan losses	$ (14)	$ (25)	$ (25)	$ (23)	$ (28)	$ (30)

Loans and Allowance for Loan 24

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Allowance for loan losses:
Balance, beginning of year	$ 1,185	$ 1,150	$ 1,181	$ 1,137	$ 1,137
Provision (credit) charged to expense		75		85	102
Losses charged off	(22)	0	(22)	0	(82)
Recoveries	4	4	8	7	24
Balance, end of period	1,167	1,229	1,167	1,229	1,181
Ending balance: individually evaluated for impairment	18		18		202
Ending balance: collectively evaluated for impairment	1,149		1,149		979
Loans:
Ending balance	115,558		115,558		105,055
Ending balance: individually evaluated for impairment	432		432		795
Ending balance: collectively evaluated for impairment	115,126		115,126		104,260
Residential | Mortgage Loans
Allowance for loan losses:
Balance, beginning of year	288	184	283	166	166
Provision (credit) charged to expense	152	13	154	31	112
Losses charged off	(22)	0	(22)	0	0
Recoveries	4	0	7	0	5
Balance, end of period	422	197	422	197	283
Ending balance: individually evaluated for impairment	5		5		22
Ending balance: collectively evaluated for impairment	417		417		261
Loans:
Ending balance	64,138		64,138		53,682
Ending balance: individually evaluated for impairment	76		76		142
Ending balance: collectively evaluated for impairment	64,062		64,062		53,540
Residential | Construction loans
Allowance for loan losses:
Balance, beginning of year	123	89	116	88	88
Provision (credit) charged to expense	(6)	2	1	3	28
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	117	91	117	91	116
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	117		117		116
Loans:
Ending balance	10,734		10,734		10,362
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	10,734		10,734		10,362
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of year	87	165	122	175	175
Provision (credit) charged to expense	(2)	55	(38)	45	(44)
Losses charged off	0	0	0	0	(9)
Recoveries	0	0	1	0	0
Balance, end of period	85	220	85	220	122
Ending balance: individually evaluated for impairment	0		0		32
Ending balance: collectively evaluated for impairment	85		85		90
Loans:
Ending balance	6,769		6,769		7,082
Ending balance: individually evaluated for impairment	193		193		196
Ending balance: collectively evaluated for impairment	6,576		6,576		6,886
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of year	209	174	199	164	164
Provision (credit) charged to expense	(4)	55	6	65	108
Losses charged off	0	0	0	0	(73)
Recoveries	0	0	0	0	0
Balance, end of period	205	229	205	229	199
Ending balance: individually evaluated for impairment	13		13		10
Ending balance: collectively evaluated for impairment	192		192		189
Loans:
Ending balance	13,496		13,496		13,739
Ending balance: individually evaluated for impairment	163		163		157
Ending balance: collectively evaluated for impairment	13,333		13,333		13,582
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of year	160	175	160	173	173
Provision (credit) charged to expense	(140)	(26)	(140)	(27)	(32)
Losses charged off	0	0	0	0	0
Recoveries	0	4	0	7	19
Balance, end of period	20	153	20	153	160
Ending balance: individually evaluated for impairment	0		0		138
Ending balance: collectively evaluated for impairment	20		20		22
Loans:
Ending balance	6,345		6,345		5,536
Ending balance: individually evaluated for impairment	0		0		300
Ending balance: collectively evaluated for impairment	6,345		6,345		5,236
Home Equity and Other Consumer
Allowance for loan losses:
Balance, beginning of year	293	335	276	341	341
Provision (credit) charged to expense	11	(19)	28	(25)	(65)
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	304	316	304	316	276
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	304		304		276
Loans:
Ending balance	12,902		12,902		12,570
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	12,902		12,902		12,570
Multi-Family Real Estate Loans
Allowance for loan losses:
Balance, beginning of year	25	28	25	30	30
Provision (credit) charged to expense	(11)	(5)	(11)	(7)	(5)
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0	0
Balance, end of period	14	$ 23	14	$ 23	25
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	14		14		25
Loans:
Ending balance	1,174		1,174		2,084
Ending balance: individually evaluated for impairment	0		0		0
Ending balance: collectively evaluated for impairment	$ 1,174		$ 1,174		$ 2,084

Loans and Allowance for Loan 25

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 115,558	$ 105,055
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	113,291	102,564
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	125	0
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,979	2,491
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	163	0
Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	64,138	53,682
Residential | Mortgage Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	62,954	52,948
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	1,184	734
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	10,734	10,362
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	10,734	10,362
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	6,769	7,082
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,760	6,508
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	9	574
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	13,496	13,739
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	12,970	13,212
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	363	527
Commercial | Commercial Real Estate and Land Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	163	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	6,345	5,536
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,054	5,039
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	125	0
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	166	497
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	12,902	12,570
Home Equity and Other Consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	12,645	12,411
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	257	159
Home Equity and Other Consumer | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home Equity and Other Consumer | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,174	2,084
Multi-Family Real Estate Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,174	2,084
Multi-Family Real Estate Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 0	$ 0

Loans and Allowance for Loan 26

Loans and Allowance for Loan Losses (Details 3) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 1,399	$ 1,003
Current	114,159	104,052
Total Loans Receivable	115,558	105,055
Recorded Investment 90 Days and Accruing	0	0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	636	212
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	104	0
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	659	791
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,151	807
Current	62,987	52,875
Total Loans Receivable	64,138	53,682
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	580	173
Residential | Mortgage loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	104	0
Residential | Mortgage loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	467	634
Residential | Construction loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	10,734	10,362
Total Loans Receivable	10,734	10,362
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	0	0
Current	6,769	7,082
Total Loans Receivable	6,769	7,082
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	0	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	163	157
Current	13,333	13,582
Total Loans Receivable	13,496	13,739
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	0
Commercial | Commercial real estate and land loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	163	157
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	6,345	5,536
Total Loans Receivable	6,345	5,536
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	85	39
Current	12,817	12,531
Total Loans Receivable	12,902	12,570
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	56	39
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	29	0
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	1,174	2,084
Total Loans Receivable	1,174	2,084
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 27

Loans and Allowance for Loan Losses (Details 4) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Loans with an allocated allowance:
Recorded Balance Total	$ 432	$ 926	$ 432	$ 926	$ 795
Unpaid Principal Balance Total	432	926	432	926	795
Allocated Allowance Total	18	269	18	269	202
Average Investment in Impaired Loans Total	672	938	733	964	847
Interest Income Recognized Total	10	11	18	20	41
Residential | Mortgage 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:
Unpaid Principal Balance	76	143	76	143	142
Recorded Balance	76	143	76	143	142
Average Investment in Impaired Loans	119	144	130	145	143
Interest Income Recognized	2	2	3	4	7
Allocated Allowance Total	5	24	5	24	22
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:
Unpaid Principal Balance	0	0	0	0	0
Recorded 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	193	0	193	0	0
Unpaid Principal Balance	193	0	193	0	0
Average Investment in Impaired Loans	193	0	194	0	0
Interest Income Recognized	3	0	6	0	0
Loans with an allocated allowance:
Unpaid Principal Balance	0	269	0	269	196
Recorded Balance	0	269	0	269	196
Average Investment in Impaired Loans	0	270	0	294	199
Interest Income Recognized	0	3	0	6	13
Allocated Allowance Total	0	45	0	45	32
Commercial | Commercial real estate and land 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:
Unpaid Principal Balance	163	213	163	213	157
Recorded Balance	163	213	163	213	157
Average Investment in Impaired Loans	161	209	159	210	192
Interest Income Recognized	0	0	0	1	1
Allocated Allowance Total	13	60	13	60	10
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:
Unpaid Principal Balance	0	301	0	301	300
Recorded Balance	0	301	0	301	300
Average Investment in Impaired Loans	199	315	250	315	313
Interest Income Recognized	5	6	9	9	17
Allocated Allowance Total	0	140	0	140	138
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:
Unpaid Principal Balance	0	0	0	0	0
Recorded 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	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:
Unpaid Principal Balance	0	0	0	0	0
Recorded Balance	0	0	0	0	0
Average Investment in Impaired Loans	0	0	0	0	0
Interest Income Recognized	0	0	0	0	3
Allocated Allowance Total	$ 0	$ 0	$ 0	$ 0	$ 0

Loans and Allowance for Loan 28

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 659	$ 791
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	467	634
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	163	157
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	29	0
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 0	$ 0

Loans and Allowance for Loan 29

Loans and Allowance for Loan Losses (Details 6) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018USD ($)Contracts	Dec. 31, 2017USD ($)Contracts
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	5	6
Recorded Investment | $	$ 269	$ 573
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	1	1
Recorded Investment | $	$ 76	$ 77
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	4	4
Recorded Investment | $	$ 193	$ 196
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 | Contracts	0	1
Recorded Investment | $	$ 0	$ 300
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 | Contracts	0	0
Recorded Investment | $	$ 0	$ 0

Loans and Allowance for Loan 30

Loans and Allowance for Loan Losses (Detail Textuals) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018USD ($)ContractsLoanPlot	Dec. 31, 2017USD ($)ContractsLoan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans serviced for the benefit of others	$ 1,919	$ 2,166
Number of loans | Contracts	5	6
Total troubled debt restructurings		$ 573
Foreclosed real estate held for sale, net	$ 46
Residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Foreclosed real estate held for sale, net	$ 46
Number of plots in foreclosed real estate | Plot	1
Residential | Mortgage loans and non-owner occupied loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Loan	5	5
Total troubled debt restructurings	$ 269	$ 273
Troubled debt restructurings with the largest totaling	$ 76	$ 195
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contracts	0	1
Total troubled debt restructurings		$ 300

Employee Stock Ownership Plan31

Employee Stock Ownership Plan ("ESOP") (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Shares allocated to participants	3,226	6,451
Shares released to participants	6,451	0
Unreleased shares	119,347	122,573
Total	129,024	129,024	129,024
Fair Value of Unreleased Shares	$ 1,951,646	$ 1,982,005

Employee Stock Ownership Plan32

Employee Stock Ownership Plan ("ESOP") (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Number of shares purchased through company borrowings	129,024	129,024	129,024	129,024
Employee stock ownership plan (ESOP), percentage of stock offering		8.00%
Term of loan		20 years
Vesting percentage of ESOP shares		20.00%
Vesting term of ESOP shares		2 years
ESOP compensation expense	$ 26	$ 52

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	$ 14,029		$ 13,817
Allowance for loan losses (in dollars)	1,167	$ 1,185	1,181	$ 1,229	$ 1,150	$ 1,137
Eagle Financial Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	20,488		20,197
Allowance for loan losses (in dollars)	1,167		1,181
Total Risk-Based Capital (to Risk Weighted Assets) Actual Amount	$ 21,655		$ 21,378
Total Risk-Based Capital (to Risk Weighted Assets) Actual Ratio	17.30%		18.00%
Total Risk-Based Capital (to Risk Weighted Assets) Minimum Capital Requirement Amount	$ 10,004		$ 9,498
Total Risk-Based Capital (to Risk Weighted Assets) Minimum Capital Requirement Ratio	8.00%		8.00%
Total Risk-Based Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 12,505		$ 11,873
Total Risk-Based Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	10.00%		10.00%
Tier I Capital (to Risk Weighted Assets) Actual Amount	$ 20,488		$ 20,197
Tier I Capital (to Risk Weighted Assets) Actual Ratio	16.40%		17.00%
Tier I Capital (to Risk Weighted Assets) Minimum Capital Requirement Amount	$ 7,503		$ 7,124
Tier I Capital (to Risk Weighted Assets) Minimum Capital Requirement Ratio	6.00%		6.00%
Tier I Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 10,004		$ 9,498
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	$ 20,488		$ 20,197
Common Equity Tier I Capital (to Risk Weighted Assets) Actual Ratio	16.40%		17.00%
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum Capital Requirement Amount	$ 5,627		$ 5,343
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum Capital Requirement Ratio	4.50%		4.50%
Common Equity Tier I Capital (to Risk Weighted Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 8,128		$ 7,717
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	$ 20,488		$ 20,197
Tier I Capital (to Average Assets) Actual Ratio	15.50%		15.60%
Tier I Capital (to Average Assets) Minimum Capital Requirement Amount	$ 5,304		$ 5,187
Tier I Capital (to Average Assets) Minimum Capital Requirement Ratio	4.00%		4.00%
Tier I Capital (to Average Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Amount	$ 6,630		$ 6,484
Tier I Capital (to Average Assets) Minimum To Be Well Capitalized Under Prompt Corrective Action Ratio	5.00%		5.00%

Disclosure About Fair Values 34

Disclosure About Fair Values of Assets and Liabilities (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 414	$ 593
Foreclosed assets held for sale	46
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	414	$ 593
Foreclosed assets held for sale	$ 46

Disclosure About Fair Values 35

Disclosure About Fair Values of Assets and Liabilities (Details 1) - Fair Value, Measurements, Nonrecurring $ in Thousands	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 414	$ 593
Foreclosed assets held for sale	46
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	414	$ 593
Foreclosed assets held for sale	$ 46
Level 3 | Minimum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input	10	10
Foreclosed assets held for sale measurement input	10
Level 3 | Maximum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input	15	15
Foreclosed assets held for sale measurement input	15

Disclosure About Fair Values 36

Disclosure About Fair Values of Assets and Liabilities (Details 2) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 7,951	$ 15,350
Interest-bearing time deposits	4,482	5,079
Loans held for sale	4,119	3,336
Loans, net of allowance for losses	105,738	96,529
FHLB stock	754	736
FHLB lender risk account receivable	3,242	3,168
Interest receivable	328	287
Financial Liabilities
Deposits	103,654	101,118
FHLB advances		9
Advances from borrowers for taxes and insurance	285	866
Interest payable	1	1
Fair Value
Financial Assets
Cash and cash equivalents	7,951	15,350
Interest-bearing time deposits	4,482	5,079
Loans held for sale	4,119	3,336
Loans, net of allowance for losses	107,338	98,470
FHLB stock	754	736
FHLB lender risk account receivable	3,246	3,174
Interest receivable	328	287
Financial Liabilities
Deposits	103,010	100,728
FHLB advances		9
Advances from borrowers for taxes and insurance	285	866
Interest payable	1	1
Level 1
Financial Assets
Cash and cash equivalents	7,951	15,350
Interest-bearing time deposits	4,482	5,079
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	59,772	59,415
FHLB advances		0
Advances from borrowers for taxes and insurance	0	0
Interest payable	0	0
Level 2
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	754	736
FHLB lender risk account receivable	0	0
Interest receivable	328	287
Financial Liabilities
Deposits	43,238	41,313
FHLB advances		9
Advances from borrowers for taxes and insurance	285	866
Interest payable	1	1
Level 3
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	4,119	3,336
Loans, net of allowance for losses	107,338	98,470
FHLB stock	0	0
FHLB lender risk account receivable	3,246	3,174
Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances		0
Advances from borrowers for taxes and insurance	0	0
Interest payable	$ 0	$ 0

Disclosure About Fair Values 37

Disclosure About Fair Values of Assets and Liabilities (Detail Textuals) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair value adjustments, allocated allowances and charge-offs, on impaired loans and foreclosed assets held for sale	$ 19	$ 6

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Line of Credit Facility [Line Items]
Total commitments	$ 15,743	$ 14,814
Unused lines of credit
Line of Credit Facility [Line Items]
Total commitments	3,421	3,509
Unused home equity lines
Line of Credit Facility [Line Items]
Total commitments	$ 12,322	$ 11,305

Commitments and Credit Risk (39

Commitments and Credit Risk (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2018
Other Commitments [Line Items]
Loans approved but not yet originated with fixed interest rate	$ 810
Undisbursed loans in process	$ 7,411	$ 8,697
Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.125%	3.125%
Loans approved but not yet originated with fixed interest rate percentage	4.375%	4.375%
Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.50%	5.73%
Loans approved but not yet originated with fixed interest rate percentage	4.625%	4.625%
Residential real estate | One-to four-family
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.25%
Loans approved but not yet originated with fixed interest rate	$ 202	$ 1,198
Term of fixed rate loan	30 years
Loans approved but not yet originated with fixed interest rate percentage	3.875%
Description of adjustable interest rate	5/1 adjustable rate
Loans approved but not yet originated with variable interest rate	$ 608
Residential real estate | One-to four-family | Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage		3.75%
Residential real estate | One-to four-family | Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage		4.50%