Eagle Financial Bancorp (EFBI) 10-K 27 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 27, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Eagle Financial Bancorp, Inc.
Entity Central Index Key	0001699018
Trading Symbol	efbi
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		1,642,758
Entity Public Float			$ 20,859,068
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 471	$ 519
Federal Reserve Bank and Federal Home Loan Bank (FHLB) demand accounts	6,963	14,831
Cash and cash equivalents	7,434	15,350
Interest-bearing time deposits in other banks	3,486	5,079
Loans held for sale	1,827	3,336
Loans, net of allowance for loan losses of $1,187 and $1,181 for 2018 and 2017, respectively	113,317	96,529
Premises and equipment - at depreciated cost	4,210	4,361
FHLB stock - at cost	754	736
Foreclosed real estate held for sale, net	217
Bank-owned life insurance (BOLI)	1,958	1,912
FHLB lender risk account receivable	3,377	3,168
Accrued interest receivable	354	287
Prepaid federal income taxes		37
Other assets	151	287
Total assets	137,085	131,082
Deposits
Noninterest-bearing	5,878	4,032
Interest-bearing	100,491	97,086
Total deposits	106,369	101,118
FHLB advances		9
Advances from borrowers for taxes and insurance	950	866
Accrued interest payable	1	1
Accrued supplemental retirement plans	1,301	1,079
Accrued federal income tax	182
Deferred federal tax liability	131	315
Other liabilities	377	357
Total liabilities	109,311	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 at December 31, 2018 and 2017; issued 1,654,758 and 1,612,808 at December 31, 2018 and 2017; outstanding 1,649,758 and 1,612,808 at December 31, 2018 and 2017	16	16
Additional paid-in capital	14,836	14,730
Retained earnings	14,161	13,817
Treasury stock, at cost 5,000 shares and 0 shares at December 31, 2018 and 2017	(78)
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,161)	(1,226)
Total shareholders' equity	27,774	27,337
Total liabilities and shareholders' equity	$ 137,085	$ 131,082

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for loan losses	$ 1,187	$ 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	1,654,758	1,612,808
Common stock, shares outstanding	1,649,758	1,612,808
Treasury stock, common, shares	5,000	0

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Interest and Dividend Income
Interest earned on loans	$ 4,771	$ 4,040
Dividends on FHLB stock	45	40
Other interest-earning deposits	230	176
Total interest and dividend income	5,046	4,256
Interest Expense
Interest on deposits	770	662
FHLB advances		1
Total interest expense	770	663
Net Interest Income	4,276	3,593
Provision for Loan Losses	99	102
Net Interest Income After Provision for Loan Losses	4,177	3,491
Noninterest Income
Net gains on loan sales	1,496	1,930
Other service charges and fees	186	195
Income from BOLI	46	47
Other Income	4
Total noninterest income	1,732	2,172
Noninterest Expense
Compensation and benefits	3,433	3,295
Occupancy and equipment, net	253	242
Data processing	304	370
Legal and professional services	388	218
FDIC premium expense	37	27
Foreclosed real estate impairments and expenses, net	14	9
Franchise and other taxes	219	108
Advertising	104	121
ATM processing expense	83	85
Charitable contribution expense	9	511
Other expenses	627	419
Total noninterest expense	5,471	5,405
Income Before Income Taxes	438	258
Income Taxes
Current	278	157
Deferred	(184)	(239)
Total income taxes (benefits)	94	(82)
Net Income and Comprehensive Income	$ 344	$ 340
Earnings per share - basic (in dollars per shares)	$ 0.23	$ 0.51
Earnings per share - diluted (in dollars per shares)	$ 0.23	$ 0.51
Weighted-average shares outstanding - basic (in shares)	1,493,608	666,710
Weighted-average shares outstanding - diluted (in shares)	1,493,608	666,710

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Unearned ESOP Shares	Total
Balance at Dec. 31, 2016			$ 13,477			$ 13,477
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			340			340
Proceeds from issuance of 1,612,808 shares of common stock	$ 16	$ 14,689			$ (1,290)	13,415
ESOP shares earned		41			64	105
Balance at Dec. 31, 2017	16	14,730	13,817		(1,226)	27,337
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			344			344
ESOP shares earned		38			65	103
Stock based compensation expense		68				68
Repurchase of common stock				$ (78)		(78)
Balance at Dec. 31, 2018	$ 16	$ 14,836	$ 14,161	$ (78)	$ (1,161)	$ 27,774

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parentheticals) - shares	1 Months Ended	12 Months Ended
	Jul. 20, 2017	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Number of common shares issued	1,612,808	1,612,808

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income	$ 344	$ 340
Items not requiring (providing) cash:
Depreciation and amortization	248	167
Proceeds on sale of loans in the secondary market	54,036	68,006
Loans originated for sale in the secondary market	(51,031)	(66,680)
Gain on sale of loans	(1,496)	(1,930)
Provision for loan losses	99	102
Loss on sale of foreclosed real estate	1	3
Deferred federal tax liability	(184)	(239)
Increase in cash surrender value of BOLI	(46)	(47)
Impairment on foreclosed real estate		3
Stock based compensation expense	68
ESOP compensation expense	103	105
Changes in:
FHLB lender risk account receivable	(209)	(470)
Accrued interest receivable	(67)	(17)
Other assets and prepaid federal income taxes	173	(22)
Accrued federal income taxes	182
Accrued supplemental retirement plans	222	211
Accrued expenses and other liabilities	20	72
Net cash flows provided by (used in) operating activities	2,463	(396)
Investing Activities
Net (increase) decrease in interest-bearing time deposits in other banks	1,593	(4,733)
Net increase in loans	(17,189)	(13,557)
Purchase of FHLB stock	(18)	(8)
Purchase of premises and equipment	(58)	(214)
Proceeds from sale of foreclosed real estate	45	49
Net cash used in investing activities	(15,627)	(18,463)
Financing Activities
Net increase in deposits	5,251	1,074
Repayment of FHLB advances	(9)	(19)
Proceeds from issuance of common stock, net of offering costs		13,415
Repurchase of common stock	(78)	0
Net increase in advances from borrowers for taxes and insurance	84	150
Net cash provided by financing activities	5,248	14,620
Decrease in Cash and Cash Equivalents	(7,916)	(4,239)
Cash and Cash Equivalents, Beginning of Year	15,350	19,589
Cash and Cash Equivalents, End of Year	7,434	15,350
Supplemental Cash Flows Information:
Interest paid	770	663
Income taxes paid	60	$ 120
Transfers to foreclosed assets held for sale	$ 263

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 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 bank holding company, was formed on February 21, 2017 to become the bank holding company for Eagle Savings Bank (the “Bank”). The Bank, an Ohio chartered savings and loan association, completed its mutual-to-stock conversion on July 20, 2017. In connection with the Bank’s conversion, the Company acquired 100% ownership of the Bank and the Company offered and sold 1,572,808 shares of its common stock at $10.00 per share, for gross offering proceeds of  $15,728. The cost of the conversion and issuance of common stock was approximately $1,423, which was deducted from the gross offering proceeds. The Company also contributed 40,000 shares of its common stock and $100,000 of cash to Eagle Savings Bank Charitable Foundation (the “Foundation”), a charitable foundation formed in connection with the Bank’s conversion. The Bank’s employee stock ownership plan (“ESOP”) purchased 129,024 shares of the common stock sold by the Company, which was 8% of the 1,612,808 shares of common stock issued by the Company, including the shares contributed to the Foundation. The ESOP purchased the shares using a loan from the Company. The Company contributed $7,153 of the net proceeds from the offering to the Bank, loaned $1,290 of the net proceeds to the ESOP, contributed $100 to the Foundation and retained approximately $5,763 of the net proceeds. Following the Bank’s conversion, voting rights are held and exercised exclusively by the shareholders of the holding company. Deposit account holders continue to be insured by the FDIC. A liquidation account was established in an amount equal to the Bank’s total equity as of the latest balance sheet date in the final offering circular used in the conversion. Each eligible account holder or supplemental account holder are entitled to a proportionate share of this account in the event of a complete liquidation of the Bank, and only in such event. This share will be reduced if the eligible account holder’s or supplemental account holder’s deposit balance falls below the amounts on the date of record and will cease to exist if the account is closed. The liquidation account will never be increased despite any increase after conversion in the related deposit balance. The Bank may not pay a dividend on its capital stock, if the effect thereof would cause retained earnings to be reduced below the liquidation account amount or regulatory capital requirements. In addition, the stock holding company will be subject to certain regulations related to the repurchase of its capital stock. The conversion was accounted for as a change in corporate form with the historic basis of the Bank’s assets, liabilities and equity unchanged as a result. Basis of Presentation and Consolidation The consolidated financial statements as of and for the year ended December 31, 2018 include Eagle Financial Bancorp, Inc. and its wholly-owned subsidiary, Eagle Savings Bank, together referred to as “the Company”. Intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments. Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks and interest-earning deposits in other financial institutions. The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. From time to time, the Bank’s cash accounts may exceed the FDIC’s insured limit of  $250. Management considers the risk of loss to be very low and management monitors the account balance and periodically assesses the financial condition of its correspondent banks. At December 31, 2018 and 2017, the Company’s funds in banks, exceeded federally insured limits by $6,497 and $14,034, respectively. Interest-bearing Time Deposits in Other Banks Interest-bearing time deposits in other banks mature within two years and are carried at cost. Investment Securities The Company accounts for investment securities using two categories: held to maturity or available for sale. Securities classified as held to maturity are carried at cost only if the Company has the positive intent and ability to hold these securities to maturity. Securities available for sale are carried at fair value with resulting unrealized gains or losses recorded in retained earnings. Realized gains or losses on sales of securities are recognized using the specific identification method. There were no investment securities at December 31, 2018 and 2017. Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances adjusted for charge-offs, the allowance for loan losses, any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Loan origination fees, net of certain direct origination costs are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. When cash payments are received on impaired loans in each loan class, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Troubled debt restructured loans recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least six consecutive months. Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on a historical three-year charge-off experience and expected loss given default derived from the Company’s internal risk rating process. Other adjustments related to changes in lending policies, changes in economic conditions, trends in volume and terms of loans, delinquency levels and trends, changes in value of underlying collateral and the effect of the concentrations of credit are made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical losses or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial real estate and land loans, multi-family loans, commercial loans, construction loans and troubled debt restructurings by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Groups of loans with similar risk characteristics are collectively evaluated for impairment based on the group’s historical loss experience adjusted for changes in trends, conditions and other relevant factors that affect repayment of the loans. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower. Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method over the estimated useful lives of the assets. The estimated useful lives for each major depreciable classification of premises and equipment are as follows: Buildings and improvements 35 – 40 years Furniture, fixtures and equipment 3 – 5 years Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. No long-lived asset impairment was recognized during the years ended December 31, 2018 and 2017. Federal Home Loan Bank Stock Federal Home Loan Bank stock is a required investment for institutions that are members of the Federal Home Loan Bank system. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment. Foreclosed Real Estate Held for Sale, Net Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations of foreclosed real estate are included in noninterest expense. Bank-owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Death benefit proceeds received in excess of the policy’s cash surrender value are recognized to noninterest income. Investment returns on the bank-owned life insurance assets are added to the carrying value and included as non-interest income in the statement of income. Any receipt of benefit proceeds is recorded as a reduction of the carrying value of the bank-owned life insurance asset. FHLB Lender Risk Account Receivable Certain loan sales transactions with the FHLB of Cincinnati provide for establishment of a Lender Risk Account (LRA). The LRA consists of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on those sold loans. These withheld funds are an asset to the Company as they are scheduled to be paid to the Company in future years, net of any credit losses on those loans sold. The receivables are initially measured at fair value. The fair value is estimated by discounting the cash flows over the life of each master commitment contract. The accretable yield is amortized over the life of the master commitment contract. Expected cash flows are re-evaluated at each measurement date. If there is an adverse change in expected cash flows, the accretable yield would be adjusted on a prospective basis and the asset would be evaluated for impairment. Accrued Interest Receivable For loans amortized at cost, interest income is accrued based on the unpaid principal balance. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Accrued interest receivable was as follows: December 31, 2018 2017 Loans $ 338 $ 272 FHLB stock and other 16 15 $ 354 $ 287 Income Taxes The Company accounts for income taxes in accordance with authoritative guidance (ASC 740, Income Taxes Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more likely than not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more likely than not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2015. At December 31, 2018 and 2017, the Company had no uncertain income tax positions. Stock Options and Restricted Stock Awards Plan The cost of employee services received in exchange for stock option grants is the grant-date fair value of the awards estimated using an option pricing model. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants. The compensation costs for restricted stock awards is based on the market price of the Company’s common stock at the date of grant multiplied by the number of shares granted. The impact of forfeitures on compensation cost is recognized in the period the award is forfeited. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the awards. Treasury Stock Common shares repurchased are at related cost. Cost of shares retired or reissued is determined using the weighted-average method.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings per Share	Note 2: Earnings per Share Basic earnings per common share (“EPS”) allocated to common shareholders is calculated using the two-class method and is computed by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period. Unallocated common shares held by the Company’s Employee Stock Ownership Plan (“the ESOP”) are shown as a reduction in stockholder’s equity and are excluded from weighted-average common shares outstanding for both basic and diluted EPS calculations until they are committed to be released. Diluted earnings per share is adjusted for the dilutive effects of stock based compensation and is calculated using the two-class method or the treasury method. There were no dilutive effects at December 31, 2018 or 2017. The computation for the years ended December 31, 2018 and December 31, 2017 are as follows: Year Ended Year Ended Net Income $ 344 $ 340 Less allocation of earnings to participating securities 2 — Net income allocated to common shareholders $ 342 $ 340 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,612,714 724,659 Less: Average Unearned ESOP shares: 119,106 57,949 Weighted average number of shares outstanding used in the calculation 1,493,608 666,710 Basic earnings per common share: $ 0.23 $ 0.51 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation 1,493,608 666,710 Diluted earnings per common share: $ 0.23 $ 0.51

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 3: Loans and Allowance for Loan Losses The composition of the loan portfolio at December 31 was as follows: December 31, 2018 2017 Residential mortgage loans $ 67,169 $ 53,682 Commercial real estate and land loans 17,587 13,739 Home equity and other consumer 13,773 12,570 Residential construction loans 11,756 10,362 Residential mortgage loans, non-owner occupied 6,464 7,082 Multi-family real estate loans 1,185 2,084 Commercial loans 6,041 5,536 123,975 105,055 Net deferred loan costs 14 66 Loans in process (9,485 ) (7,411 ) Allowance for loan losses (1,187 ) (1,181 ) Net loans $ 113,317 $ 96,529 Loans serviced for the benefit of others at December 31, 2018 and 2017 amounted to $1,816 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: These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Credit risk in these loans may be impacted by the creditworthiness of a borrower, property values and the local economies in the Bank’s market areas. Commercial: 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 as of December 31, 2018 and 2017: December 31, 2018 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Allowance for loan losses: Balance, beginning of $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 146 129 44 12 (82 ) (11 ) (139 ) 99 Losses charged off (35 ) (68 ) (7 ) — — — — (110 ) Recoveries 15 — — — 2 — — 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ — $ — $ — $ — $ — $ — $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ — $ 43 $ — $ 190 $ — $ — $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668 December 31, 2017 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Allowance for loan losses: Balance, beginning of $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision charged to expense 112 108 (65 ) 28 (44 ) (5 ) (32 ) 102 Losses charged — (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 Company 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) represent loans for which quality is considered to be satisfactory. The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2018 and 2017: December 31, 2018 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Rating Satisfactory (5 – 8) $ 66,074 $ 17,390 $ 13,552 $ 11,756 $ 6,442 $ 1,185 $ 5,868 $ 122,267 Special mention (1) — — — — — — — — Substandard (2) 1,095 197 221 — 22 — 173 1,708 Doubtful (3) — — — — — — — — Loss (4) — — — — — — — — Total $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 December 31, 2017 Residential Commercial Home Equity Residential Residential Multi-Family 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 following tables present the Company’s loan portfolio aging analysis as of December 31, 2018 and 2017: December 31, 2018 30 – 59 Days 60 – 89 Days 90 Days Total Current Total Loans Recorded Residential mortgage loans $ 86 $ — $ 362 $ 448 $ 66,721 $ 67,169 $ — Commercial real estate and land loans — — — — 17,587 17,587 — Home equity and other consumer 37 18 71 126 13,647 13,773 — Residential construction loans — — — — 11,756 11,756 — Residential mortgage loans, non-owner occupied 493 — — 493 5,971 6,464 — Multi-family real estate loans — — — — 1,185 1,185 — Commercial loans 125 — — 125 5,916 6,041 — Total $ 741 $ 18 $ 433 $ 1,192 $ 122,783 $ 123,975 $ — 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 Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. The following tables present impaired loans as of December 31, 2018 and 2017: December 31, 2018 Recorded Unpaid Allocated Average Interest Loans without an allocated allowance: Residential mortgage loans $ — $ — $ — $ — $ — Commercial real estate and land loans — — — 108 — Home equity and other consumer 43 43 — 36 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 190 190 — 192 10 Multi-family real estate loans — — — — — Commercial loans — — — 125 9 Loans with an allocated allowance: Residential mortgage loans 74 74 3 103 4 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 307 $ 307 $ 3 $ 564 $ 24 December 31, 2017 Recorded Unpaid Allocated Average Interest 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 Company’s nonaccrual loans at December 31, 2018 and 2017. This table excludes performing troubled debt restructurings. December 31, 2017 2017 Residential mortgage loans $ 362 $ 634 Commercial real estate and land loans — 157 Home equity and other consumer 71 — Residential construction loans — — Residential mortgage loans, non-owner occupied — — Multi-family real estate loans — — Commercial loans — — Total $ 433 $ 791 Following is a summary of troubled debt restructurings at December 31, 2018 and 2017: Number of Pre-modification Post-modification During the Year Ended December 31, 2018: Residential mortgage loans — — — Commercial real estate and land loans — — — Home equity and other consumer 2 45 45 Residential construction loans — — — Residential mortgage loans, non-owner occupied — — — Multi-family real estate loans — — — Commercial loans — — — Number of Recorded At December 31, 2018: Residential mortgage loans 1 $ 74 Commercial real estate and land loans — — Home equity and other consumer 2 43 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 190 Multi-family real estate loans — — Commercial loans — — 7 $ 307 Number of Recorded At December 31, 2017: Residential mortgage loans 1 $ 77 Commercial real estate and land loans — — Home equity and other consumer — — Residential construction loans — — Residential mortgage loans, non-owner occupied 4 196 Multi-family real estate loans — — Commercial loans 1 300 6 $ 573 As of December 31, 2018, the Company had total troubled debt restructurings of  $307. There were five residential mortgage loans and residential non-owner occupied loans totaling $264 in troubled debt restructurings with the largest totaling $190. The remaining $43 in troubled debt restructurings consisted of two home equity loans. As of December 31, 2017, the Company 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. The Company made no commitments to lend additional funds to these debtors owing receivables whose terms have been modified in troubled debt restructurings. During the years ended December 31, 2018 there were two loans modified as troubled debt restructurings totaling $45. Both loans were second mortgages for $33 and $12 that were modified for rate and term. During the year ended December 31, 2017 there were no loans modified as troubled debt restructurings. Loans to executive officers, directors and their affiliates of the Company for the years ended December 31, 2018 and 2017 are summarized as follows: December 31, 2018 2017 Balance, beginning of year $ 89 $ 100 Loan disbursements — — Principal repayments (10 ) (11 ) Balance, end of year $ 79 $ 89 At December 31, 2018 and 2017, there was an additional $33 and $27 in available credit on loans to executive officers, directors and their affiliates. In management’s opinion, such loans and other extensions of credit were made in the ordinary course of business and were made on substantially the same terms (including interest rates and collateral) as those prevailing at the time for comparable transactions with other persons. Further, in management’s opinion, these loans did not involve more than normal risk of collectability or present other unfavorable features.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Premises and Equipment	Note 4: Premises and Equipment Major classifications of premises and equipment, stated at cost, at December 31, 2018 and 2017, are as follows: December 31, 2018 2017 Land $ 1,169 $ 1,169 Buildings and improvements 3,629 3,627 Furniture, fixtures and equipment 1,812 1,756 6,610 6,552 Less accumulated depreciation 2,400 2,191 Net premises and equipment $ 4,210 $ 4,361 Depreciation expense for the years ended December 31, 2018 and 2017 was $209 and $193, respectively.

FHLB Lender Risk Account (LRA)

FHLB Lender Risk Account (LRA) Receivable	12 Months Ended
	Dec. 31, 2018
Federal Home Loan Bank Lender Risk Account Receivable [Abstract]
FHLB Lender Risk Account (LRA) Receivable	Note 5: FHLB Lender Risk Account (LRA) Receivable The Company has an established LRA with the FHLB of Cincinnati consisting of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on sold loans. The funds withheld to settle these inherent losses that are probable totaled $5,881 and $5,774 at December 31, 2018 and 2017, respectively; however, these receivables are recorded at fair value at the time of sale, which includes consideration for inherent losses that are probable. In the event that the credit losses do not exceed the withheld funds, the LRA agreements provide for payment of these funds from the FHLB to the Company in 26 annual installments, beginning five years after the sale date. The carrying value of the LRA totaled $3,377 and $3,168 at December 31, 2018 and 2017, respectively.

Foreclosed Real Estate Held for

Foreclosed Real Estate Held for Sale, Net	12 Months Ended
	Dec. 31, 2018
Real Estate [Abstract]
Foreclosed Real Estate Held for Sale, Net	Note 6: Foreclosed Real Estate Held for Sale, Net Foreclosed real estate held for sale, net is summarized as follows: December 31, 2018 2017 Commercial real estate $ 127 $ — Owner-occupied residential real estate 90 — $ 217 $ — At December 31, 2018 foreclosed real estate included one owner-occupied residential property totaling $90, and one commercial real estate property totaling $127. At December 31, 2017, there was no foreclosed real estate. Activity in foreclosed real estate held for sale, net is summarized as follows: December 31, 2018 2017 Balance, beginning of year $ — $ 55 Foreclosures 263 — Proceeds from sale (45 ) (49 ) Loans to facilitate sales — — Impairment — (3 ) Loss on sale (1 ) (3 ) Balance, end of year $ 217 $ —

Deposits

Deposits	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
Deposits	Note 7: Deposits Deposits are summarized as follows: Description and weighted-average interest rates: December 31, 2018 2017 Non-interest bearing checking accounts 2018 – 0.00% $ 5,878 2017 – 0.00% $ 4,032 Interest bearing checking accounts 2018 – 0.16% 19,909 2017 – 0.16% 18,579 Savings accounts 2018 – 0.14% 17,010 2017 – 0.15% 16,848 Money market demand accounts 2018 – 0.22% 17,074 2017 – 0.23% 19,956 Total checking, savings and money market deposits 59,871 59,415 Certificates of deposits 0.00 – 0.99% 5,506 11,421 1.00 – 1.99% 31,681 26,895 2.00 – 2.99% 9,311 3,387 Total certificates – average rate 1.72% and 1.37% 46,498 41,703 Total deposits – average rate 0.85% and 0.64% $ 106,369 $ 101,118 At December 31, 2018, the scheduled maturities of certificates of deposits are summarized as follows: ​ ​ December 31, ​ 2019 ​ ​ ​ $ 27,801 ​ ​ 2020 ​ ​ ​ ​ 9,004 ​ ​ 2021 ​ ​ ​ ​ 6,778 ​ ​ 2022 ​ ​ ​ ​ 1,833 ​ ​ 2023 ​ ​ ​ ​ 1,082 ​ ​ ​ ​ ​ ​ $ 46,498 ​ ​ ​ Certificates of deposits in denominations of  $250 or more were $4,491 and $3,513 at December 31, 2018 and 2017, respectively. There were no brokered deposits at December 31, 2018 and 2017. Under the Federal Deposit Insurance Act and the FDIC’s implementing regulations, $250 is the standard maximum deposit insurance amount for deposits in an insured depository institution that are maintained in the same ownership right and capacity. Deposits maintained in different rights and capacities are insured separately from each other. Deposits from executive officers, directors and affiliates held by the Bank at December 31, 2018 and 2017 totaled $866 and $690, respectively. Interest expense on deposits is summarized as follows: Years Ended December 31, 2018 2017 Checking accounts $ 28 $ 25 Savings accounts 25 24 Money market demand accounts 42 47 Certificates of deposits 675 566 $ 770 $ 662

FHLB Advances

FHLB Advances	12 Months Ended
	Dec. 31, 2018
Advances from Federal Home Loan Banks [Abstract]
FHLB Advances	Note 8: FHLB Advances Federal Home Loan Bank advances are summarized as follows: December 31, Maturity Date Interest Rate 2018 2017 2018 3.33 % $ — $ 9 The Bank had no advances from the Federal Home Loan Bank at December, 31 2018. Advances from the Federal Home Loan Bank were fixed rate at December, 31 2017. The Federal Home Loan Bank advances are secured by mortgage loans totaling $72,140 and $59,517 at December 31, 2018 and 2017, respectively. At December 31, 2018 and 2017, the Bank had the capacity to increase advances from the Federal Home Loan Bank at those dates by approximately $54,413 and $46,290, respectively. At both December 31, 2018 and 2017, the Bank had an unused line of credit with the Federal Home Loan Bank of  $10,000.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 9: Income Taxes The provision for income taxes includes these components: Years Ended December 31, 2018 2017 Federal taxes currently payable $ 278 $ 157 Federal deferred income taxes (184 ) (239 ) Federal income tax (benefit) expense $ 94 $ (82 ) In lieu of state income taxes, the Company pays a franchise tax. Franchise taxes for 2018 and 2017 were $219 and $108, respectively. A reconciliation of federal income tax expense at the statutory rate to the Company’s actual federal income tax expense is shown below: Years Ended December 31, 2018 2017 Computed at the statutory rate of 21% and 34% $ 92 $ 88 Increase (decrease) resulting from Tax-exempt BOLI income (10 ) (16 ) Incentive Stock Options 4 — ESOP 13 36 Other (5 ) 5 Tax reform adjustment — (195 ) Actual federal income tax (benefit) expense $ 94 $ (82 ) The tax effects of temporary differences related to the deferred federal tax liability shown on the balance sheets were: December 31, 2018 2017 Deferred tax assets Allowance for loan losses $ 249 $ 248 Deferred compensation 237 190 Charitable contributions 66 96 Non-Incentive Stock Options 2 — Other assets 6 16 560 550 Deferred tax liabilities FHLB stock basis difference (87 ) (87 ) Depreciation (103 ) (113 ) Restricted stock and 83B elections (2 ) — FHLB lender risk account receivable (499 ) (665 ) (691 ) (865 ) Net deferred federal tax liability $ (131 ) $ (315 ) Retained earnings at December 31, 2018 and 2017, includes approximately $577, for which no deferred federal income tax liability has been recognized. This amount represents an allocation of income to bad debt deductions for tax purposes only. Reduction of amounts so allocated for purposes other than tax bad debt losses or adjustments arising from carryback of net operating losses would create income for tax purposes only, which would be subject to the then-current corporate income tax rate. The deferred federal income tax liabilities on the preceding amount that would have been recorded if they were expected to reverse into taxable income in the foreseeable future was approximately $121 at December 31, 2018 and 2017.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Regulatory Matters	Note 10: Regulatory Matters The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance-sheet items as calculated under United States Generally Accepted Accounting Principles, regulatory reporting requirements and regulatory capital standards. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Furthermore, the Bank’s regulators could require adjustments to regulatory capital not reflected in these financial statements. Quantitative measures established by regulatory reporting standards, to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital (as defined), Tier I capital (as defined) and common equity Tier 1capital (as defined) to risk-weighted assets (as defined) and Tier I capital (as defined) to average assets (as defined). Management believes, as of December 31, 2018 and 2017, that the Bank meets all capital adequacy requirements to which it is subject. As of December 31, 2018 and 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. Beginning in January 2016, the capital conservation buffer requirement of 0.625% of risk-weighted assets was phased-in and will increase each year until fully implemented at 2.5% in January 2019. An institution will be subject to further limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses if its’ capital level fall below the buffer amount. These limitations will establish a maximum percentage of eligible retained income that could be utilized for such actions. The Bank’s actual capital amounts and ratios are presented in the following tables (minimum capital requirements exclude the capital conservation buffer): Actual Minimum Capital Minimum to Be Well As of December 31, 2018: Amount Ratio Amount Ratio Amount Ratio Equity $ 20,849 Allowance for loan losses 1,187 Total risk-based capital (to risk-weighted assets) $ 22,036 16.9 % $ 10,459 8.0 % $ 13,074 10.0 % Tier I capital (to risk-weighted assets) 20,849 15.9 % 7,844 6.0 % 10,459 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,849 15.9 % 5,883 4.5 % 8,498 6.5 % Tier I capital (to adjusted total assets) 20,849 15.2 % 5,495 4.0 % 6,868 5.0 % Actual Minimum Capital Minimum to Be Well As of December 31, 2017: Amount Ratio Amount Ratio Amount Ratio 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 %

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Employee Benefits	Note 11: Employee Benefits The Company has supplemental retirement plans for directors, certain senior officers and key employees. Participants in the directors plan, shall be fully vested upon retirement and will receive an annual benefit for five years equal to $1 for each year of service provided by the director to the Company. Participants in the plan for certain senior officers and key employees, upon retirement, will receive annually, for fifteen years, 45% of their final three-year annual base salary amount average. The plans are uniquely designed for each participant. The charge to expense for 2018 and 2017 for both plans was approximately $222 and $211, respectively. Such charges reflect the straight-line accrual over the period until full eligibility date at normal retirement of 66 years of age of the present value of benefits due each participant, using a 5% discount factor at both December 31, 2018 and December 31, 2017. The resulting liability at December 31, 2018 and 2017 for both plans was approximately $1,301 and $1,079, respectively. The Company purchased life insurance on the participants. The cash surrender value of such insurance was $1,958 and $1,912 at December 31, 2018 and 2017, respectively. The Bank has a 401(k) profit-sharing plan covering substantially all employees who have attained the age of 21 and have completed one year of eligibility service. The Company may, in its sole discretion, make a matched employee contribution during the plan year in an amount as determined by the Company. The Internal Revenue Code may also further restrict matching contributions for highly compensated employees. The Company may, in its sole discretion, make a Profit Sharing Contribution to the Profit Sharing Plan. Employees will be eligible to receive an allocation if they have completed at least 1000 hours of service during the Plan Year and are employed by the Company on the last day of the Plan Year. Profit Sharing Contributions will be allocated to the Profit Sharing Contribution Accounts of each Participant eligible to share in such allocation after the end of the Plan Year. The Company’s contributions to the plan are determined annually by the Board of Directors. Contributions to the plan were $65 and $54 for the years ended December 31, 2018 and 2017, respectively.

Equity Incentive Plan

Equity Incentive Plan	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Incentive Plan	Note 12: Equity Incentive Plan In September 2018, the Company’s stockholders approved the Eagle Financial Bancorp, Inc. 2018 Equity Incentive Plan (the “2018 Plan”). The 2018 Plan authorizes the issuance or delivery to participants of up to 225,792 shares of the Company’s common stock pursuant to the grants of restricted stock awards, incentive stock options, and non-qualified stock options. Of this number, the maximum number of shares of Company common stock that may be issued under the 2018 Plan pursuant to the exercise of stock options is 161,280 shares and the maximum number of shares of Company common stock that may be issued as restricted stock awards is 64,512 shares. Stock options awarded to employees may be incentive stock options or non-qualified stock options. Shares awarded under the 2018 Plan may be authorized but unissued shares or treasury shares. The 2018 Plan contains annual and lifetime limits on certain types of awards to individual participants. Awards may vest or become exercisable only upon the achievement of performance measures or based solely on the passage of time after award. Stock options and restricted stock awards provide for accelerated vesting if there is a change in control (as defined in the 2018 Plan). In September 2018, the Company granted stock options for 32,255 shares to members of the Board of Directors. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in September 2018 have an exercise price $15.89, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.56%, a risk free interest rate of 3.01%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in September 2018 was $5.57 per share. In October 2018, the Company granted stock options for 69,356 shares to Executive Officers of the Company. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in October 2018 have an exercise price $15.75, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.63%, a risk free interest rate of 3.14%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in October 2018 was $5.59 per share. At December 31, 2018, no stock options were exercisable. In September 2018, the Company awarded 12,900 restricted shares to members of the Board of Directors. The restricted stock awards have a five year vesting period. During the restricted period, the holder is entitled to full voting rights and dividends, thus are considered participating securities. In October 2018, the Company awarded 29,050 restricted shares to Executive Officers and other employees of the Company. The restricted stock awards have a five year vesting period. During the restricted period, the holder is entitled to full voting rights and dividends, thus are considered participating securities. Total compensation cost recognized in the income statement for share-based payment arrangements during 2018 was $68. As of December 31, 2018, there was approximately $1,162 of total unrecognized compensation cost related to unvested share-based compensation arrangements granted under the Plan. That cost is expected to be recognized over a remaining weighted-average period of 5 years.

Employee Stock Ownership Plan

Employee Stock Ownership Plan	12 Months Ended
	Dec. 31, 2018
Employee Stock Ownership Plan [Abstract]
Employee Stock Ownership Plan	Note 13: Employee Stock Ownership Plan In connection with the conversion to an entity owned by stockholders, the Company established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The ESOP borrowed funds from the Company in an amount sufficient to purchase 129,024 shares (approximately 8.0% of the common stock sold in the stock offering). The loan is secured by the shares purchased and will be repaid by the ESOP with funds from contributions made by the Company and dividends received by the ESOP. Contributions will be applied to repay interest on the loan first, then the remainder will be applied to principal. The loan is expected to be repaid over a period of up to 20 years. Shares purchased with the loan proceeds are held in a suspense account for allocation among participants as the loan is repaid. Contributions to the ESOP and shares released from the suspense account are allocated among participants in proportion to their compensation, relative to total compensation of all active participants. Participants will vest in their accrued benefits under the ESOP at the rate of 20 percent per year after two years of service. Vesting is accelerated upon retirement, death or disability of the participant, or a change in control of the Company. Forfeitures will be reallocated to remaining participants. Benefits may be payable upon retirement, death, disability, separation of service, or termination of the ESOP. The debt of the ESOP is eliminated in consolidation. Contributions to the ESOP shall be sufficient to pay principal and interest currently due under the loan agreement. As shares are committed to be released from collateral, the Company reports the compensation expense equal to the average market price of the shares for the respective period, and the shares become outstanding for earnings per share computations. Dividends on unallocated ESOP shares, if any, are recorded as a reduction of debt and accrued interest. ESOP compensation was $102,000, and $105,000 for the years ended December 31, 2018 and 2017, respectively. A summary of the ESOP shares as of December 31 are as follows: Year Ended Year Ended Shares released to participants 6,451 0 Shares allocated to participants 6,451 6,451 Unreleased shares 116,122 122,573 Total 129,024 129,024 Fair Value of unreleased shares $ 1,761,571 $ 1,982,005 In the event the ESOP is unable to satisfy the obligation to repurchase the shares held by each beneficiary upon the beneficiary’s termination or retirement, the Company is obligated to repurchase the shares. In addition, there are no outstanding shares held by former employees that are subject to an ESOP related repurchase option.

Operating Leases (Lessee)

Operating Leases (Lessee)	12 Months Ended
	Dec. 31, 2018
Lessee Disclosure [Abstract]
Operating Leases (Lessee)	Note 14: Operating Leases (Lessee) The Company has a noncancellable operating lease for a branch that expires in 2020. This lease contains one option to extend the lease for a period of five years. Rental expense for this lease was $44, and $45 for both years ended December 31, 2018 and 2017. Future minimum lease payments under operating leases at December 31, 2018 are: 2019 38 2020 32 Total minimum lease payments $ 70

Operating Leases (Lessor)

Operating Leases (Lessor)	12 Months Ended
	Dec. 31, 2018
Lessor Disclosure [Abstract]
Operating Leases (Lessor)	Note 15: Operating Leases (Lessor) The Company has entered into agreements as lessor for office space for its main corporate building. The leases all have an initial term of five years with options to renew at various terms. Rental income for these leases, included in occupancy and equipment, net of noninterest expense, was approximately $177 and $178 for the years ended December 31, 2018 and 2017, respectively. Future minimum payments to be received at December 31, 2018 are: 2019 153 2020 114 2021 63 2022 30 Total minimum lease receipts $ 360

Disclosure About Fair Value of

Disclosure About Fair Value of Assets and Liabilities	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Disclosure About Fair Value of Assets and Liabilities	Note 16: Disclosures About Fair Value 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 December 31, 2018 and 2017: Fair Value Measurements Using December 31, 2018 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ — $ — $ 71 Fair Value Measurements Using December 31, 2017 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 593 $ — $ — $ 593 Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. For assets classified within Level 3 of the fair value hierarchy, the process used to develop the reported fair value is described below. Collateral-dependent Impaired Loans, Net of ALLL The estimated fair value of collateral-dependent impaired loans is based on the appraised fair value of the collateral, less estimated cost to sell. Collateral-dependent impaired loans are classified within Level 3 of the fair value hierarchy. The Bank considers the appraisal or evaluation as the starting point for determining fair value and then considers other factors and events in the environment that may affect the fair value. Appraisals of the collateral underlying collateral-dependent loans are obtained when the loan is determined to be collateral-dependent and subsequently as deemed necessary. Appraisals are reviewed for accuracy and consistency by the lending department. Appraisers are selected from the list of approved appraisers maintained by management. The appraised values are reduced by discounts to consider lack of marketability and estimated cost to sell if repayment or satisfaction of the loan is dependent on the sale of the collateral. These discounts and estimates are developed by comparison to historical results. Unobservable (Level 3) Inputs The following tables present quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements. Fair Value at Valuation Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% – 15% Fair Value at Valuation 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 consolidated balance sheet at amounts other than fair value. Cash and Cash Equivalents and Interest-bearing Time Deposits in other Banks The carrying amount approximates fair value. Loans Held For Sale The carrying amount approximates fair value due to the insignificant time between origination and date of sale. The carrying amount is the amount funded. Loans 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 Company 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 Company. The rates were the average of current rates offered by local competitors of the Company. The estimated fair value of checking, NOW, savings and money market deposits is the book value since rates are regularly adjusted to market rates and amounts are payable on demand at the reporting date. FHLB Advances Fair value is estimated by discounting the future cash flows using rates of similar advances with similar maturities. These rates were obtained from current rates offered by FHLB. Advances from Borrowers for Taxes and Insurance The carrying amount approximates fair value. Commitments to Originate Loans, Forward Sale Commitments, Letters of Credit and Lines of Credit The fair value of commitments to originate loans is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. The fair value of commitments to sell securities is estimated based on current market prices for securities of similar terms and credit quality. The fair values of letters of credit and lines of credit are based on fees currently charged for similar agreements or on the estimated cost to terminate or otherwise settle the obligations with the counterparties at the reporting date. At December 31, 2018 and 2017, the fair value of such commitments was not material. The following tables present estimated fair values of the Company’s financial instruments at December 31, 2018 and 2017. December 31, 2018 Carrying Fair Fair Value Measurements Using (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,434 $ 7,434 $ 7,434 $ — $ — Interest-bearing time deposits 3,486 3,486 3,486 — — Loans held for sale 1,827 1,827 — — 1,827 Loans, net of allowance for losses 113,317 114,248 — — 114,248 FHLB stock 754 754 — 754 — FHLB lender risk account receivable 3,377 3,294 — — 3,294 Interest receivable 354 354 — 354 — Financial Liabilities Deposits 106,369 105,829 59,872 45,957 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 950 950 — 950 — Interest payable 1 1 — 1 — December 31, 2017 Carrying Fair Fair Value Measurements Using (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 —

Significant Estimates and Conce

Significant Estimates and Concentrations	12 Months Ended
	Dec. 31, 2018
Risks and Uncertainties [Abstract]
Significant Estimates and Concentrations	Note 17: Significant Estimates and Concentrations Accounting principles generally accepted in the United States of America require disclosure of certain significant estimates and current vulnerabilities due to certain concentrations. Estimates related to the allowance for loan losses are reflected in Note 3 regarding loans. Current vulnerabilities due to certain concentrations of credit risk are discussed in the footnote on commitments and credit risk. At December 31, 2018 and 2017, the Company held $17,587 and $13,739, respectively, in commercial real estate and land loans collateralized by commercial real estate and land in the Cincinnati geographic area. The accompanying financial statements have been prepared using values and information currently available to the Company.

Commitments and Credit Risk

Commitments and Credit Risk	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Credit Risk	Note 18: Commitments and Credit Risk Commitments to Originate Loans Commitments to originate loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. At December 31, 2018, the Bank had no loans approved but not yet originated. At December 31, 2017, the Company 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 an 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 3.250% for $608. At December 31, 2018 and 2017, the Company had undisbursed loans in process of  $9,485 with interest rate ranges of 3.125% – 5.730% and $7,411 with interest rate ranges of 3.125% – 4.625%, respectively. Lines of Credit Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Lines of credit at December 31, 2018 were as follows: Unused lines of credit $ 3,905 Standby letters of credit — Unused home equity lines 12,145 Total commitments $ 16,050

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Note 19: Recent Accounting Pronouncements Eagle Financial Bancorp, Inc. is an “emerging growth company. As an “emerging growth company”, we have elected to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. Accordingly, our financial statements may not be comparable to the financial statements of public companies that comply with such new or revised accounting standards. In 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 amendments could potentially impact the accounting procedures and processes over the recognition of certain revenue sources, including, but not limited to, non-interest income. Management continues to evaluate those revenue streams that could be impacted by the amendments. The analysis includes identification of potential performance obligations and revenue principles. The adoption of ASU 2014-09 has not had 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 16. In February 2016, the FASB issued ASU No. 2016-02 “Leases (Topic 842).” ASU 2016-02 establishes a right of use model that requires a lessee to record a right of use asset and a lease liability for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. A lease will be treated as sale if it transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing. If the lessor doesn’t convey risks and rewards or control, an operating lease results. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. 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 fourth 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 3. In August 2016, the FASB issued ASU No. 2016-15 “Statement of Cash Flows (Topic 230) — Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 provides cash flow statement classification guidance for certain transactions including how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. 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.

Condensed Financial Information

Condensed Financial Information (Parent Company Only)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Condensed Financial Information (Parent Company Only)	Note 20: Condensed Financial Information (Parent Company Only) Presented below is condensed financial information as to the financial position, results of operations and cash flows of the company: Condensed Balance Sheet 2018 2017 Assets Cash $ 5,616 $ 5,785 Prepaid expenses — 11 Loan receivable – ESOP 1,177 1,220 Investment in Eagle Savings Bank 20,849 20,197 Deferred federal income tax 66 94 Prepaid federal income tax 66 30 Total assets $ 27,774 $ 27,337 Liabilities and Shareholders’ Equity Liabilities Total liabilities $ — $ — Shareholder’ Equity Total shareholders’ equity 27,774 27,337 Total liabilities and shareholders’ equity $ 27,774 $ 27,337 Condensed Statement of Income and Comprehensive Income 2018 2017 Income Interest Income – ESOP 52 25 Equity in earnings of Eagle Savings Bank 481 752 Total income 533 777 Expense Legal and professional services 77 50 Charitable contribution expense — 500 Other expense 148 11 Total expense 225 561 Earnings before federal income tax benefit 308 216 Federal income tax benefit (36 ) (124 ) Net Income and Comprehensive Income $ 344 $ 340 Condensed Statement of Cash Flows 2018 2017 Operating Activities Net income $ 344 $ 340 Items not requiring (providing) cash: Equity in undistributed income of subsidiary (481 ) (752 ) Changes in: Other assets and prepaid federal income taxes 3 (135 ) Net cash flows used in operating activities (134 ) (547 ) Investing Activities Payments received on ESOP loan 43 70 Net cash provided by investing activities 43 70 Financing Activities Proceeds from issuance of common stock, net of offering costs — 13,415 Proceeds from mutual to stock conversion transferred to bank — (7,153 ) Repurchase of common stock (78 ) — Net cash provided by financing activities (78 ) 6,262 Increase in Cash and Cash Equivalents (169 ) 5,785 Cash and Cash Equivalents, Beginning of Year 5,785 — Cash and Cash Equivalents, End of Year $ 5,616 $ 5,785

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The consolidated financial statements as of and for the year ended December 31, 2018 include Eagle Financial Bancorp, Inc. and its wholly-owned subsidiary, Eagle Savings Bank, together referred to as “the Company”. Intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments.
Cash Equivalents	Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks and interest-earning deposits in other financial institutions. The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. From time to time, the Bank’s cash accounts may exceed the FDIC’s insured limit of  $250. Management considers the risk of loss to be very low and management monitors the account balance and periodically assesses the financial condition of its correspondent banks. At December 31, 2018 and 2017, the Company’s funds in banks, exceeded federally insured limits by $6,497 and $14,034, respectively.
Interest-bearing Time Deposits in Other Banks	Interest-bearing Time Deposits in Other Banks Interest-bearing time deposits in other banks mature within two years and are carried at cost.
Investment Securities	Investment Securities The Company accounts for investment securities using two categories: held to maturity or available for sale. Securities classified as held to maturity are carried at cost only if the Company has the positive intent and ability to hold these securities to maturity. Securities available for sale are carried at fair value with resulting unrealized gains or losses recorded in retained earnings. Realized gains or losses on sales of securities are recognized using the specific identification method. There were no investment securities at December 31, 2018 and 2017.
Loans Held for Sale	Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balances adjusted for charge-offs, the allowance for loan losses, any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Loan origination fees, net of certain direct origination costs are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. When cash payments are received on impaired loans in each loan class, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Troubled debt restructured loans recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms, no principal reduction has been granted and the loan has demonstrated the ability to perform in accordance with the renegotiated terms for a period of at least six consecutive months.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on a historical three-year charge-off experience and expected loss given default derived from the Company’s internal risk rating process. Other adjustments related to changes in lending policies, changes in economic conditions, trends in volume and terms of loans, delinquency levels and trends, changes in value of underlying collateral and the effect of the concentrations of credit are made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical losses or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial real estate and land loans, multi-family loans, commercial loans, construction loans and troubled debt restructurings by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Groups of loans with similar risk characteristics are collectively evaluated for impairment based on the group’s historical loss experience adjusted for changes in trends, conditions and other relevant factors that affect repayment of the loans. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.
Premises and Equipment	Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method over the estimated useful lives of the assets. The estimated useful lives for each major depreciable classification of premises and equipment are as follows: Buildings and improvements 35 – 40 years Furniture, fixtures and equipment 3 – 5 years
Long-lived Asset Impairment	Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. No long-lived asset impairment was recognized during the years ended December 31, 2018 and 2017.
Federal Home Loan Bank Stock	Federal Home Loan Bank Stock Federal Home Loan Bank stock is a required investment for institutions that are members of the Federal Home Loan Bank system. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment.
Foreclosed Real Estate Held for Sale, Net	Foreclosed Real Estate Held for Sale, Net Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations of foreclosed real estate are included in noninterest expense.
Bank-owned Life Insurance	Bank-owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Death benefit proceeds received in excess of the policy’s cash surrender value are recognized to noninterest income. Investment returns on the bank-owned life insurance assets are added to the carrying value and included as non-interest income in the statement of income. Any receipt of benefit proceeds is recorded as a reduction of the carrying value of the bank-owned life insurance asset.
FHLB Lender Risk Account Receivable	FHLB Lender Risk Account Receivable Certain loan sales transactions with the FHLB of Cincinnati provide for establishment of a Lender Risk Account (LRA). The LRA consists of amounts withheld from loan sale proceeds by the FHLB for absorbing inherent losses that are probable on those sold loans. These withheld funds are an asset to the Company as they are scheduled to be paid to the Company in future years, net of any credit losses on those loans sold. The receivables are initially measured at fair value. The fair value is estimated by discounting the cash flows over the life of each master commitment contract. The accretable yield is amortized over the life of the master commitment contract. Expected cash flows are re-evaluated at each measurement date. If there is an adverse change in expected cash flows, the accretable yield would be adjusted on a prospective basis and the asset would be evaluated for impairment.
Accrued Interest Receivable	Accrued Interest Receivable For loans amortized at cost, interest income is accrued based on the unpaid principal balance. The accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Accrued interest receivable was as follows: December 31, 2018 2017 Loans $ 338 $ 272 FHLB stock and other 16 15 $ 354 $ 287
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with authoritative guidance (ASC 740, Income Taxes Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more likely than not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more likely than not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2015. At December 31, 2018 and 2017, the Company had no uncertain income tax positions.
Stock Options and Restricted Stock Awards Plan	Stock Options and Restricted Stock Awards Plan The cost of employee services received in exchange for stock option grants is the grant-date fair value of the awards estimated using an option pricing model. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants. The compensation costs for restricted stock awards is based on the market price of the Company’s common stock at the date of grant multiplied by the number of shares granted. The impact of forfeitures on compensation cost is recognized in the period the award is forfeited. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the awards.
Treasury Stock	Treasury Stock Common shares repurchased are at related cost. Cost of shares retired or reissued is determined using the weighted-average method.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of estimated useful lives for each major depreciable classification of premises and equipment	Buildings and improvements 35 – 40 years Furniture, fixtures and equipment 3 – 5 years
Schedule of accrued interest receivable	December 31, 2018 2017 Loans $ 338 $ 272 FHLB stock and other 16 15 $ 354 $ 287

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of earnings per common share	Year Ended Year Ended Net Income $ 344 $ 340 Less allocation of earnings to participating securities 2 — Net income allocated to common shareholders $ 342 $ 340 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,612,714 724,659 Less: Average Unearned ESOP shares: 119,106 57,949 Weighted average number of shares outstanding used in the calculation 1,493,608 666,710 Basic earnings per common share: $ 0.23 $ 0.51 Effect of dilutive securities: Stock Options — — Weighted average number of shares outstanding used in the calculation 1,493,608 666,710 Diluted earnings per common share: $ 0.23 $ 0.51

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Schedule of composition of the loan portfolio	December 31, 2018 2017 Residential mortgage loans $ 67,169 $ 53,682 Commercial real estate and land loans 17,587 13,739 Home equity and other consumer 13,773 12,570 Residential construction loans 11,756 10,362 Residential mortgage loans, non-owner occupied 6,464 7,082 Multi-family real estate loans 1,185 2,084 Commercial loans 6,041 5,536 123,975 105,055 Net deferred loan costs 14 66 Loans in process (9,485 ) (7,411 ) Allowance for loan losses (1,187 ) (1,181 ) Net loans $ 113,317 $ 96,529
Schedule of allowance for loan losses and the recorded investment in loans based on portfolio segment	December 31, 2018 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Allowance for loan losses: Balance, beginning of $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 146 129 44 12 (82 ) (11 ) (139 ) 99 Losses charged off (35 ) (68 ) (7 ) — — — — (110 ) Recoveries 15 — — — 2 — — 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ — $ — $ — $ — $ — $ — $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ — $ 43 $ — $ 190 $ — $ — $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668 December 31, 2017 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Allowance for loan losses: Balance, beginning of $ 166 $ 164 $ 341 $ 88 $ 175 $ 30 $ 173 $ 1,137 Provision charged to expense 112 108 (65 ) 28 (44 ) (5 ) (32 ) 102 Losses charged — (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	December 31, 2018 Residential Commercial Home Equity Residential Residential Multi-Family Commercial Total Rating Satisfactory (5 – 8) $ 66,074 $ 17,390 $ 13,552 $ 11,756 $ 6,442 $ 1,185 $ 5,868 $ 122,267 Special mention (1) — — — — — — — — Substandard (2) 1,095 197 221 — 22 — 173 1,708 Doubtful (3) — — — — — — — — Loss (4) — — — — — — — — Total $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 December 31, 2017 Residential Commercial Home Equity Residential Residential Multi-Family 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	December 31, 2018 30 – 59 Days 60 – 89 Days 90 Days Total Current Total Loans Recorded Residential mortgage loans $ 86 $ — $ 362 $ 448 $ 66,721 $ 67,169 $ — Commercial real estate and land loans — — — — 17,587 17,587 — Home equity and other consumer 37 18 71 126 13,647 13,773 — Residential construction loans — — — — 11,756 11,756 — Residential mortgage loans, non-owner occupied 493 — — 493 5,971 6,464 — Multi-family real estate loans — — — — 1,185 1,185 — Commercial loans 125 — — 125 5,916 6,041 — Total $ 741 $ 18 $ 433 $ 1,192 $ 122,783 $ 123,975 $ — 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	December 31, 2018 Recorded Unpaid Allocated Average Interest Loans without an allocated allowance: Residential mortgage loans $ — $ — $ — $ — $ — Commercial real estate and land loans — — — 108 — Home equity and other consumer 43 43 — 36 1 Residential construction loans — — — — — Residential mortgage loans, non-owner occupied 190 190 — 192 10 Multi-family real estate loans — — — — — Commercial loans — — — 125 9 Loans with an allocated allowance: Residential mortgage loans 74 74 3 103 4 Commercial real estate and land loans — — — — — Home equity and other consumer — — — — — Residential construction loans — — — — — Residential mortgage loans, non-owner occupied — — — — — Multi-family real estate loans — — — — — Commercial loans — — — — — Total $ 307 $ 307 $ 3 $ 564 $ 24 December 31, 2017 Recorded Unpaid Allocated Average Interest 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	December 31, 2017 2017 Residential mortgage loans $ 362 $ 634 Commercial real estate and land loans — 157 Home equity and other consumer 71 — Residential construction loans — — Residential mortgage loans, non-owner occupied — — Multi-family real estate loans — — Commercial loans — — Total $ 433 $ 791
Schedule of summary of troubled debt restructurings	Number of Pre-modification Post-modification During the Year Ended December 31, 2018: Residential mortgage loans — — — Commercial real estate and land loans — — — Home equity and other consumer 2 45 45 Residential construction loans — — — Residential mortgage loans, non-owner occupied — — — Multi-family real estate loans — — — Commercial loans — — — Number of Recorded At December 31, 2018: Residential mortgage loans 1 $ 74 Commercial real estate and land loans — — Home equity and other consumer 2 43 Residential construction loans — — Residential mortgage loans, non-owner occupied 4 190 Multi-family real estate loans — — Commercial loans — — 7 $ 307 Number of Recorded At December 31, 2017: Residential mortgage loans 1 $ 77 Commercial real estate and land loans — — Home equity and other consumer — — Residential construction loans — — Residential mortgage loans, non-owner occupied 4 196 Multi-family real estate loans — — Commercial loans 1 300 6 $ 573
Schedule of loans to executive officers, directors and their affiliates	December 31, 2018 2017 Balance, beginning of year $ 89 $ 100 Loan disbursements — — Principal repayments (10 ) (11 ) Balance, end of year $ 79 $ 89

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of major depreciable classification of premises and equipment	December 31, 2018 2017 Land $ 1,169 $ 1,169 Buildings and improvements 3,629 3,627 Furniture, fixtures and equipment 1,812 1,756 6,610 6,552 Less accumulated depreciation 2,400 2,191 Net premises and equipment $ 4,210 $ 4,361

Foreclosed Real Estate Held f_2

Foreclosed Real Estate Held for Sale, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Real Estate [Abstract]
Schedule of Foreclosed real estate held for sale, net	December 31, 2018 2017 Commercial real estate $ 127 $ — Owner-occupied residential real estate 90 — $ 217 $ —
Schedule of activity in foreclosed real estate held for sale, net	December 31, 2018 2017 Balance, beginning of year $ — $ 55 Foreclosures 263 — Proceeds from sale (45 ) (49 ) Loans to facilitate sales — — Impairment — (3 ) Loss on sale (1 ) (3 ) Balance, end of year $ 217 $ —

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
Schedule of deposits of description and weighted-average interest rates	December 31, 2018 2017 Non-interest bearing checking accounts 2018 – 0.00% $ 5,878 2017 – 0.00% $ 4,032 Interest bearing checking accounts 2018 – 0.16% 19,909 2017 – 0.16% 18,579 Savings accounts 2018 – 0.14% 17,010 2017 – 0.15% 16,848 Money market demand accounts 2018 – 0.22% 17,074 2017 – 0.23% 19,956 Total checking, savings and money market deposits 59,871 59,415 Certificates of deposits 0.00 – 0.99% 5,506 11,421 1.00 – 1.99% 31,681 26,895 2.00 – 2.99% 9,311 3,387 Total certificates – average rate 1.72% and 1.37% 46,498 41,703 Total deposits – average rate 0.85% and 0.64% $ 106,369 $ 101,118
Schedule of maturities of certificates of deposits	​ ​ December 31, ​ 2019 ​ ​ ​ $ 27,801 ​ ​ 2020 ​ ​ ​ ​ 9,004 ​ ​ 2021 ​ ​ ​ ​ 6,778 ​ ​ 2022 ​ ​ ​ ​ 1,833 ​ ​ 2023 ​ ​ ​ ​ 1,082 ​ ​ ​ ​ ​ ​ $ 46,498 ​ ​ ​
Schedule of Interest expense on deposits	Years Ended December 31, 2018 2017 Checking accounts $ 28 $ 25 Savings accounts 25 24 Money market demand accounts 42 47 Certificates of deposits 675 566 $ 770 $ 662

FHLB Advances (Tables)

FHLB Advances (Tables)	12 Months Ended
	Dec. 31, 2018
Advances from Federal Home Loan Banks [Abstract]
Schedule of Federal Home Loan Bank advances	December 31, Maturity Date Interest Rate 2018 2017 2018 3.33 % $ — $ 9

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Years Ended December 31, 2018 2017 Federal taxes currently payable $ 278 $ 157 Federal deferred income taxes (184 ) (239 ) Federal income tax (benefit) expense $ 94 $ (82 )
Schedule of reconciliation of federal income tax expense at the statutory rate	Years Ended December 31, 2018 2017 Computed at the statutory rate of 21% and 34% $ 92 $ 88 Increase (decrease) resulting from Tax-exempt BOLI income (10 ) (16 ) Incentive Stock Options 4 — ESOP 13 36 Other (5 ) 5 Tax reform adjustment — (195 ) Actual federal income tax (benefit) expense $ 94 $ (82 )
Schedule of temporary differences related to the deferred federal tax liability	December 31, 2018 2017 Deferred tax assets Allowance for loan losses $ 249 $ 248 Deferred compensation 237 190 Charitable contributions 66 96 Non-Incentive Stock Options 2 — Other assets 6 16 560 550 Deferred tax liabilities FHLB stock basis difference (87 ) (87 ) Depreciation (103 ) (113 ) Restricted stock and 83B elections (2 ) — FHLB lender risk account receivable (499 ) (665 ) (691 ) (865 ) Net deferred federal tax liability $ (131 ) $ (315 )

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Schedule of actual capital amounts and ratios	Actual Minimum Capital Minimum to Be Well As of December 31, 2018: Amount Ratio Amount Ratio Amount Ratio Equity $ 20,849 Allowance for loan losses 1,187 Total risk-based capital (to risk-weighted assets) $ 22,036 16.9 % $ 10,459 8.0 % $ 13,074 10.0 % Tier I capital (to risk-weighted assets) 20,849 15.9 % 7,844 6.0 % 10,459 8.0 % Common equity Tier I capital (to risk-weighted assets) 20,849 15.9 % 5,883 4.5 % 8,498 6.5 % Tier I capital (to adjusted total assets) 20,849 15.2 % 5,495 4.0 % 6,868 5.0 % Actual Minimum Capital Minimum to Be Well As of December 31, 2017: Amount Ratio Amount Ratio Amount Ratio 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 %

Employee Stock Ownership Plan (

Employee Stock Ownership Plan (Tables)	12 Months Ended
	Dec. 31, 2018
Employee Stock Ownership Plan [Abstract]
Schedule of ESOP shares	Year Ended Year Ended Shares released to participants 6,451 0 Shares allocated to participants 6,451 6,451 Unreleased shares 116,122 122,573 Total 129,024 129,024 Fair Value of unreleased shares $ 1,761,571 $ 1,982,005

Operating Leases (Lessee) (Tabl

Operating Leases (Lessee) (Tables)	12 Months Ended
	Dec. 31, 2018
Lessee Disclosure [Abstract]
Schedule of future minimum lease payments under operating leases	2019 38 2020 32 Total minimum lease payments $ 70

Operating Leases (Lessor) (Tabl

Operating Leases (Lessor) (Tables)	12 Months Ended
	Dec. 31, 2018
Lessor Disclosure [Abstract]
Schedule of future minimum payments	2019 153 2020 114 2021 63 2022 30 Total minimum lease receipts $ 360

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of fair value measurement of assets measured at fair value on a nonrecurring basis	Fair Value Measurements Using December 31, 2018 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ — $ — $ 71 Fair Value Measurements Using December 31, 2017 Fair Quoted Prices in Significant Significant 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 Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% – 15% Fair Value at Valuation Unobservable Inputs Range Impaired loans (collateral dependent) $ 593 Market comparable properties Marketability discount 10% – 15%
Schedule of estimated fair values of financial instruments	December 31, 2018 Carrying Fair Fair Value Measurements Using (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,434 $ 7,434 $ 7,434 $ — $ — Interest-bearing time deposits 3,486 3,486 3,486 — — Loans held for sale 1,827 1,827 — — 1,827 Loans, net of allowance for losses 113,317 114,248 — — 114,248 FHLB stock 754 754 — 754 — FHLB lender risk account receivable 3,377 3,294 — — 3,294 Interest receivable 354 354 — 354 — Financial Liabilities Deposits 106,369 105,829 59,872 45,957 — FHLB advances — — — — — Advances from borrowers for taxes and insurance 950 950 — 950 — Interest payable 1 1 — 1 — December 31, 2017 Carrying Fair Fair Value Measurements Using (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)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of lines of credit	Unused lines of credit $ 3,905 Standby letters of credit — Unused home equity lines 12,145 Total commitments $ 16,050

Condensed Financial Informati_2

Condensed Financial Information (Parent Company Only) (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheet	Condensed Balance Sheet 2018 2017 Assets Cash $ 5,616 $ 5,785 Prepaid expenses — 11 Loan receivable – ESOP 1,177 1,220 Investment in Eagle Savings Bank 20,849 20,197 Deferred federal income tax 66 94 Prepaid federal income tax 66 30 Total assets $ 27,774 $ 27,337 Liabilities and Shareholders’ Equity Liabilities Total liabilities $ — $ — Shareholder’ Equity Total shareholders’ equity 27,774 27,337 Total liabilities and shareholders’ equity $ 27,774 $ 27,337
Schedule of Condensed Statement of Income and Comprehensive Income	Condensed Statement of Income and Comprehensive Income 2018 2017 Income Interest Income – ESOP 52 25 Equity in earnings of Eagle Savings Bank 481 752 Total income 533 777 Expense Legal and professional services 77 50 Charitable contribution expense — 500 Other expense 148 11 Total expense 225 561 Earnings before federal income tax benefit 308 216 Federal income tax benefit (36 ) (124 ) Net Income and Comprehensive Income $ 344 $ 340
Schedule of Condensed Statement of Cash Flows	Condensed Statement of Cash Flows 2018 2017 Operating Activities Net income $ 344 $ 340 Items not requiring (providing) cash: Equity in undistributed income of subsidiary (481 ) (752 ) Changes in: Other assets and prepaid federal income taxes 3 (135 ) Net cash flows used in operating activities (134 ) (547 ) Investing Activities Payments received on ESOP loan 43 70 Net cash provided by investing activities 43 70 Financing Activities Proceeds from issuance of common stock, net of offering costs — 13,415 Proceeds from mutual to stock conversion transferred to bank — (7,153 ) Repurchase of common stock (78 ) — Net cash provided by financing activities (78 ) 6,262 Increase in Cash and Cash Equivalents (169 ) 5,785 Cash and Cash Equivalents, Beginning of Year 5,785 — Cash and Cash Equivalents, End of Year $ 5,616 $ 5,785

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2018
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Depreciation method	Straight-line method
Buildings and improvements | Minimum
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives	35 years
Buildings and improvements | Maximum
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives	40 years
Furniture, fixtures and equipment | Minimum
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives	3 years
Furniture, fixtures and equipment | Maximum
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives	5 years

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Interest Receivable	$ 354	$ 287
Loans
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Interest Receivable	338	272
FHLB stock and other
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Interest Receivable	$ 16	$ 15

Nature of Operations and Summ_6

Nature of Operations and Summary of Significant Accounting Policies (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 20, 2017	Dec. 31, 2017	Dec. 31, 2018
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Plan of conversion, ownership percentage	100.00%
Shares of common stock offered	1,572,808
Stock price per share (in dollars per share)	$ 10
Contribution to charitable organization from net proceeds of bank	$ 15,728
Common stock issuance and conversion cost	$ 1,423
Number of 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	1,612,808
Cash contributions	$ 7,153
Amount proceeds to employee stock ownership plan	1,290
Net proceeds retained	5,763
Bank funds exceeded federally insured limits		$ 14,034	$ 6,497
Eagle Savings Bank Charitable Foundation
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Contribution to charitable organization from net proceeds of bank	$ 100
Number of shares contributed	40,000
Cash contributions	$ 100,000

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income per share
Net Income (in dollars)	$ 344	$ 340
Less allocation of earnings to participating securities	2	0
Net income allocated to common shareholders	$ 342	$ 340
Shares Outstanding for basic earnings per common share:
Weighted Average shares outstanding:	1,612,714	724,659
Less: Average Unearned ESOP shares:	119,106	57,949
Weighted average number of shares outstanding used in the calculation of basic earnings per common share	1,493,608	666,710
Basic earnings per share: (in dollars per share)	$ 0.23	$ 0.51
Effect of dilutive securities:
Stock Options	$ 0	$ 0
Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share	1,493,608	666,710
Diluted earnings per common share: (in dollars per share)	$ 0.23	$ 0.51

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	$ 123,975	$ 105,055
Net deferred loan costs	14	66
Loans in process	(9,485)	(7,411)
Allowance for loan losses	(1,187)	(1,181)	$ (1,137)
Net loans	113,317	96,529
Residential | Mortgage loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	67,169	53,682
Allowance for loan losses	(409)	(283)	(166)
Residential | Construction Loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	11,756	10,362
Allowance for loan losses	(128)	(116)	(88)
Residential | Mortgage loans, non-owner occupied
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,464	7,082
Allowance for loan losses	(42)	(122)	(175)
Commercial | Commercial real estate and land loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	17,587	13,739
Allowance for loan losses	(260)	(199)	(164)
Commercial | Commercial loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,041	5,536
Allowance for loan losses	(21)	(160)	(173)
Home equity and other consumer
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	13,773	12,570
Allowance for loan losses	(313)	(276)	(341)
Multi-family real estate loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	1,185	2,084
Allowance for loan losses	$ (14)	$ (25)	$ (30)

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Allowance for loan losses:
Balance, beginning of year	$ 1,181	$ 1,137
Provision charged to expense	99	102
Losses charged off	(110)	(82)
Recoveries	17	24
Balance, end of year	1,187	1,181
Ending balance: individually evaluated for impairment	3	202
Ending balance: collectively evaluated for impairment	1,184	979
Loans:
Ending balance	123,975	105,055
Ending balance: individually evaluated for impairment	307	795
Ending balance: collectively evaluated for impairment	123,668	104,260
Residential | Mortgage Loans
Allowance for loan losses:
Balance, beginning of year	283	166
Provision charged to expense	146	112
Losses charged off	(35)	0
Recoveries	15	5
Balance, end of year	409	283
Ending balance: individually evaluated for impairment	3	22
Ending balance: collectively evaluated for impairment	406	261
Loans:
Ending balance	67,169	53,682
Ending balance: individually evaluated for impairment	74	142
Ending balance: collectively evaluated for impairment	67,095	53,540
Residential | Construction loans
Allowance for loan losses:
Balance, beginning of year	116	88
Provision charged to expense	12	28
Losses charged off	0	0
Recoveries	0	0
Balance, end of year	128	116
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	128	116
Loans:
Ending balance	11,756	10,362
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	11,756	10,362
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of year	122	175
Provision charged to expense	(82)	(44)
Losses charged off	0	(9)
Recoveries	2	0
Balance, end of year	42	122
Ending balance: individually evaluated for impairment	0	32
Ending balance: collectively evaluated for impairment	42	90
Loans:
Ending balance	6,464	7,082
Ending balance: individually evaluated for impairment	190	196
Ending balance: collectively evaluated for impairment	6,274	6,886
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of year	199	164
Provision charged to expense	129	108
Losses charged off	(68)	(73)
Recoveries	0	0
Balance, end of year	260	199
Ending balance: individually evaluated for impairment	0	10
Ending balance: collectively evaluated for impairment	260	189
Loans:
Ending balance	17,587	13,739
Ending balance: individually evaluated for impairment	0	157
Ending balance: collectively evaluated for impairment	17,587	13,582
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of year	160	173
Provision charged to expense	(139)	(32)
Losses charged off	0	0
Recoveries	0	19
Balance, end of year	21	160
Ending balance: individually evaluated for impairment	0	138
Ending balance: collectively evaluated for impairment	21	22
Loans:
Ending balance	6,041	5,536
Ending balance: individually evaluated for impairment	0	300
Ending balance: collectively evaluated for impairment	6,041	5,236
Home Equity and Other Consumer
Allowance for loan losses:
Balance, beginning of year	276	341
Provision charged to expense	44	(65)
Losses charged off	(7)	0
Recoveries	0	0
Balance, end of year	313	276
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	313	276
Loans:
Ending balance	13,773	12,570
Ending balance: individually evaluated for impairment	43	0
Ending balance: collectively evaluated for impairment	13,730	12,570
Multi-Family Real Estate Loans
Allowance for loan losses:
Balance, beginning of year	25	30
Provision charged to expense	(11)	(5)
Losses charged off	0	0
Recoveries	0	0
Balance, end of year	14	25
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	14	25
Loans:
Ending balance	1,185	2,084
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	$ 1,185	$ 2,084

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 123,975	$ 105,055
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	122,267	102,564
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,708	2,491
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	67,169	53,682
Residential | Mortgage Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	66,074	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	1,095	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	11,756	10,362
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	11,756	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	6,464	7,082
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,442	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	22	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	17,587	13,739
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	17,390	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	197	527
Commercial | Commercial Real Estate and Land Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,041	5,536
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,868	5,039
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	173	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	13,773	12,570
Home Equity and Other Consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	13,552	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	221	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	1,185	2,084
Multi-Family Real Estate Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,185	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 _6

Loans and Allowance for Loan Losses (Details 3) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 1,192	$ 1,003
Current	122,783	104,052
Total Loans Receivable	123,975	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	741	212
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	18	0
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	433	791
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	448	807
Current	66,721	52,875
Total Loans Receivable	67,169	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	86	173
Residential | Mortgage loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Mortgage loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	362	634
Residential | Construction loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	11,756	10,362
Total Loans Receivable	11,756	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	493	0
Current	5,971	7,082
Total Loans Receivable	6,464	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	493	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	0	157
Current	17,587	13,582
Total Loans Receivable	17,587	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	0	157
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	125	0
Current	5,916	5,536
Total Loans Receivable	6,041	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	125	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	126	39
Current	13,647	12,531
Total Loans Receivable	13,773	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	37	39
Home equity and other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	18	0
Home equity and other consumer | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	71	0
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	1,185	2,084
Total Loans Receivable	1,185	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 _7

Loans and Allowance for Loan Losses (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loans with an allocated allowance:
Recorded Balance Total	$ 307	$ 795
Unpaid Principal Balance Total	307	795
Allocated Allowance Total	3	202
Average Investment in Impaired Loans Total	564	847
Interest Income Recognized Total	24	41
Residential | Mortgage loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	74	142
Unpaid Principal Balance	74	142
Average Investment in Impaired Loans	103	143
Interest Income Recognized	4	7
Allocated Allowance Total	3	22
Residential | Construction loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0	0
Residential | Mortgage loans, non-owner occupied
Loans without an allocated allowance:
Recorded Balance	190	0
Unpaid Principal Balance	190	0
Average Investment in Impaired Loans	192	0
Interest Income Recognized	10	0
Loans with an allocated allowance:
Recorded Balance	0	196
Unpaid Principal Balance	0	196
Average Investment in Impaired Loans	0	199
Interest Income Recognized	0	13
Allocated Allowance Total	0	32
Commercial | Commercial real estate and land loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	108	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	157
Unpaid Principal Balance	0	157
Average Investment in Impaired Loans	0	192
Interest Income Recognized	0	1
Allocated Allowance Total	0	10
Commercial | Commercial loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	125	0
Interest Income Recognized	9	0
Loans with an allocated allowance:
Recorded Balance	0	300
Unpaid Principal Balance	0	300
Average Investment in Impaired Loans	0	313
Interest Income Recognized	0	17
Allocated Allowance Total	0	138
Home equity and other consumer
Loans without an allocated allowance:
Recorded Balance	43	0
Unpaid Principal Balance	43	0
Average Investment in Impaired Loans	36	0
Interest Income Recognized	1	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0	0
Multi-family real estate loans
Loans without an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Recorded Balance	0	0
Unpaid Principal Balance	0	0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	3
Allocated Allowance Total	$ 0	$ 0

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 433	$ 791
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	362	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	0	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	71	0
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 0	$ 0

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses (Details 6) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)Contract	Dec. 31, 2017USD ($)Contract
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	7	6
Recorded Investment	$ 307	$ 573
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	1	1
Recorded Investment	$ 74	$ 77
Residential | Construction loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	0	0
Recorded Investment	$ 0	$ 0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	4	4
Recorded Investment	$ 190	$ 196
Commercial | Commercial real estate and land loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	0	0
Recorded Investment	$ 0	$ 0
Commercial | Commercial loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	0	1
Recorded Investment	$ 0	$ 300
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	2
Pre-modification Outstanding Recorded Investment	$ 45
Post-modification Outstanding Recorded Investment	$ 45
Number of Contracts | Contract	2	0
Recorded Investment	$ 43	$ 0
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-modification Outstanding Recorded Investment	$ 0
Post-modification Outstanding Recorded Investment	$ 0
Number of Contracts | Contract	0	0
Recorded Investment	$ 0	$ 0

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses (Details 7) - Executive Officers, Directors And Affiliates - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance, beginning of year	$ 89	$ 100
Loan disbursements	0	0
Principal repayments	(10)	(11)
Balance, end of year	$ 79	$ 89

Loans and Allowance for Loan_11

Loans and Allowance for Loan Losses (Detail Textuals) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)ContractLoan	Dec. 31, 2017USD ($)ContractLoan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans serviced for the benefit of others	$ 1,816	$ 2,166
Number of loans | Contract	7	6
Total troubled debt restructurings	$ 307	$ 573
Additional available credit on loans	$ 33	$ 27
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	$ 264	$ 273
Troubled debt restructurings with the largest totaling	$ 190	$ 195
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contract	0	1
Total troubled debt restructurings	$ 0	$ 300
Recorded Investment	$ 0
Number of Contracts | Contract	0
Home equity and other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contract	2	0
Total troubled debt restructurings	$ 43	$ 0
Recorded Investment	$ 45
Number of Contracts | Contract	2
Home equity and other consumer | First mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded Investment	$ 33
Home equity and other consumer | Second mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded Investment	$ 12

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Net, by Type [Abstract]
Gross premises and equipment	$ 6,610	$ 6,552
Less accumulated depreciation	2,400	2,191
Net premises and equipment	4,210	4,361
Land
Property, Plant and Equipment, Net, by Type [Abstract]
Gross premises and equipment	1,169	1,169
Buildings and improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Gross premises and equipment	3,629	3,627
Furniture, fixtures and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Gross premises and equipment	$ 1,812	$ 1,756

Premises and Equipment (Detail

Premises and Equipment (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Depreciation expense
Depreciation expense	$ 209	$ 193

FHLB Lender Risk Account (LRA_2

FHLB Lender Risk Account (LRA) Receivable (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Federal Home Loan Bank Lender Risk Account Receivable [Abstract]
Funds withheld to settle inherent losses	$ 5,881	$ 5,774
Payment term under LRA agreements	26 annual installments, beginning five years after the sale date
Carrying value of the LRA	$ 3,377	$ 3,168

Foreclosed Real Estate Held f_3

Foreclosed Real Estate Held for Sale, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	$ 217
Commercial real estate
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	127	$ 0
Owner-occupied residential real estate
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	$ 90	$ 0

Foreclosed Real Estate Held f_4

Foreclosed Real Estate Held for Sale, Net (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Other Real Estate [Roll Forward]
Balance, beginning of year	$ 0	$ 55
Foreclosures	263	0
Proceeds from sale	(45)	(49)
Loans to facilitate sales	0	0
Impairment		(3)
Loss on sale	(1)	(3)
Balance, end of year	$ 217	$ 0

Foreclosed Real Estate Held f_5

Foreclosed Real Estate Held for Sale, Net (Detail Textuals) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)Foreclosed_Real_Estate	Dec. 31, 2017USD ($)
Foreclosed Real Estate Held For Sale [Line Items]
Foreclosed real estate held for sale, net	$ 217
Commercial real estate and land loans
Foreclosed Real Estate Held For Sale [Line Items]
Number of foreclosed real estate | Foreclosed_Real_Estate	1
Foreclosed real estate held for sale, net	$ 127	$ 0
Owner-occupied residential real estate
Foreclosed Real Estate Held For Sale [Line Items]
Number of foreclosed real estate | Foreclosed_Real_Estate	1
Foreclosed real estate held for sale, net	$ 90	$ 0

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deposits [Line Items]
Non-interest bearing checking accounts	$ 5,878	$ 4,032
Non-interest bearing checking accounts, weighted average interest rate	0.00%	0.00%
Interest bearing checking accounts	$ 19,909	$ 18,579
Interest bearing checking accounts, weighted average interest rate	0.16%	0.16%
Savings accounts	$ 17,010	$ 16,848
Savings accounts, weighted average interest rate	0.14%	0.15%
Money market demand accounts	$ 17,074	$ 19,956
Money market demand accounts, weighted average interest rate	0.22%	0.23%
Total checking, savings and money market deposits	$ 59,871	$ 59,415
Total certificates	$ 46,498	$ 41,703
Total certificates, weighted average interest rate	1.72%	1.37%
Total deposits	$ 106,369	$ 101,118
Total deposits, weighted average interest rate	0.85%	0.64%
Certificates of deposits 0.00 - 0.99%
Deposits [Line Items]
Total certificates	$ 5,506	$ 11,421
Certificates of deposits 1.00 - 1.99%
Deposits [Line Items]
Total certificates	31,681	26,895
Certificates of deposits 2.00 - 2.99%
Deposits [Line Items]
Total certificates	$ 9,311	$ 3,387

Deposits (Details 1)

Deposits (Details 1) $ in Thousands	Dec. 31, 2018USD ($)
Deposits [Abstract]
2019	$ 27,801
2020	9,004
2021	6,778
2022	1,833
2023	1,082
Total	$ 46,498

Deposits (Details 2)

Deposits (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Deposits [Abstract]
Checking accounts	$ 28	$ 25
Savings accounts	25	24
Money market demand accounts	42	47
Certificates of deposits	675	566
Total	$ 770	$ 662

Deposits (Detail Textuals)

Deposits (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deposits [Abstract]
Certificates of deposits in denominations of $250 or more	$ 4,491	$ 3,513
Deposits from executive officers, directors and affiliates	$ 866	$ 690

FHLB Advances (Details)

FHLB Advances (Details) - Federal home loan bank advances maturity date 2018 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Federal Home Loan Bank, Advances [Line Items]
FHLB Advances	$ 0	$ 9
Interest rate	3.33%	3.33%
Maturity Date	2018	2018

FHLB Advances (Detail Textuals)

FHLB Advances (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Federal Home Loan Bank, Advances [Line Items]
Federal Home Loan Bank advances secured by mortgage loans	$ 72,140	$ 59,517
Capacity to increase advances from the Federal Home Loan Bank	54,413	46,290
Unused lines of credit
Federal Home Loan Bank, Advances [Line Items]
FHLB Advances	$ 10,000	$ 10,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal taxes currently payable	$ 278	$ 157
Federal deferred income taxes	(184)	(239)
Federal income tax (benefit) expense	$ 94	$ (82)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Computed at the statutory rate of 21% and 34%	$ 92	$ 88
Increase (decrease) resulting from Tax-exempt BOLI income	(10)	(16)
Incentive Stock Options	4	0
ESOP	13	36
Other	(5)	5
Tax reform adjustment	0	(195)
Actual federal income tax (benefit) expense	$ 94	$ (82)

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Allowance for loan losses	$ 249	$ 248
Deferred compensation	237	190
Charitable contributions	66	96
Non-Incentive Stock Options	2	0
Other assets	6	16
Total deferred tax assets	560	550
Deferred tax liabilities
FHLB stock basis difference	(87)	(87)
Depreciation	(103)	(113)
FHLB lender risk account receivable	(2)	0
Restricted stock and 83B elections	(499)	(665)
Total deferred tax liabilities	(691)	(865)
Net deferred federal tax liability	$ (131)	$ (315)

Income Taxes (Detail Textuals)

Income Taxes (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal income tax at statutory rate	21.00%	34.00%
Franchise tax	$ 219	$ 108
Retained earnings for which no deferred federal income tax liability has been recognized	577	577
Deferred income tax liabilities that would have been recorded if they were expected to reverse into taxable income in the foreseeable future	$ 121	$ 121

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	$ 14,161	$ 13,817
Allowance for loan losses	1,187	1,181	$ 1,137
EAGLE FINANCIAL BANCORP, INC.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	20,849	20,197
Allowance for loan losses	1,187	1,181
Total risk-based capital (to risk-weighted assets) Actual Amount	$ 22,036	$ 21,378
Total risk-based capital (to risk-weighted assets) Actual Ratio	16.90%	18.00%
Total risk-based capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 10,459	$ 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 Provisions Amount	$ 13,074	$ 11,873
Total risk-based capital (to risk-weighted assets) Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	10.00%	10.00%
Tier I capital (to risk-weighted assets) Actual Amount	$ 20,849	$ 20,197
Tier I capital (to risk-weighted assets) Actual Ratio	15.90%	17.00%
Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 7,844	$ 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 Provisions Amount	$ 10,459	$ 9,498
Tier I capital (to risk-weighted assets) Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	8.00%	8.00%
Common equity Tier I capital (to risk-weighted assets) Actual Amount	$ 20,849	$ 20,197
Common equity Tier I capital (to risk-weighted assets) Actual Ratio	15.90%	17.00%
Common equity Tier I capital (to risk-weighted assets) Minimum Capital Requirement Amount	$ 5,883	$ 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 Provisions Amount	$ 8,498	$ 7,717
Common equity Tier I capital (to risk-weighted assets) Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Tier I capital (to adjusted total assets) Actual Amount	$ 20,849	$ 20,197
Tier I capital (to adjusted total assets) Actual Ratio	15.20%	15.60%
Tier I capital (to adjusted total assets) Minimum Capital Requirement Amount	$ 5,495	$ 5,187
Tier I capital (to adjusted total assets) Minimum Capital Requirement Ratio	4.00%	4.00%
Tier I capital (to adjusted total assets) Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 6,868	$ 6,484
Tier I capital (to adjusted total assets) Minimum to Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	5.00%	5.00%

Regulatory Matters (Detail Text

Regulatory Matters (Detail Textuals)	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Percentage of capital conservation buffer requirement of risk-weighted assets	0.625%
Increased capital conservation buffer requirement of risk weighted asset	2.50%

Employee Benefits (Detail Textu

Employee Benefits (Detail Textuals) - Supplemental retirement plans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Vesting period for annual benefit upon retirement	5 years
Per year contribution amount	$ 1
Percentage of employees' gross pay contribution	45.00%
Period of annual contribution received upon retirement	15 years
Year of employees' contribution	3 years
Expense recognized	$ 222	$ 211
Eligibility age	66 years
Percentage of benefits due each participant discount factor	5.00%	5.00%
Defined benefit plan, liability	$ 1,301	$ 1,079
Cash surrender value of life insurance	$ 1,958	1,912
Defined contribution plan, description	The Bank has a 401(k) profit-sharing plan covering substantially all employees who have attained the age of 21 and have completed one year of eligibility service. The Company may, in its sole discretion, make a matched employee contribution during the plan year in an amount as determined by the Company. The Internal Revenue Code may also further restrict matching contributions for highly compensated employees. The Company may, in its sole discretion, make a Profit Sharing Contribution to the Profit Sharing Plan. Employees will be eligible to receive an allocation if they have completed at least 1000 hours of service during the Plan Year and are employed by the Company on the last day of the Plan Year.
Contribution by employer	$ 65	$ 54

Equity Incentive Plan (Detail T

Equity Incentive Plan (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Oct. 31, 2018	Sep. 30, 2018	Jul. 20, 2017	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock issued			1,612,808		1,612,808
Equity Incentive Plan 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance		225,792
Number of stock options exercised		161,280
Expected volatility rate	24.63%	24.56%
Risk free interest rate	3.14%	3.01%
Expected term	7 years 6 months	7 years 6 months
Weighted average grant-date fair value of options	$ 5.59	$ 5.57
Compensation cost recognized for share-based payments				$ 68
Total unrecognized compensation cost related to unvested share-based compensation granted				$ 1,162
Weighted-average period for expected cost to be recognized				5 years
Equity Incentive Plan 2018 | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted		32,255
Exercise price		$ 15.89
Expiration period		10 years
Equity Incentive Plan 2018 | Executive Officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted	69,356
Exercise price	$ 15.75
Expiration period	10 years
Equity Incentive Plan 2018 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock issued		64,512
Equity Incentive Plan 2018 | Restricted stock | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock awarded		12,900
Vesting period		5 years
Equity Incentive Plan 2018 | Restricted stock | Executive Officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock awarded	29,050
Vesting period	5 years

Employee Stock Ownership Plan_2

Employee Stock Ownership Plan (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Shares released to participants	6,451	0
Shares allocated to participants	6,451	6,451
Unreleased shares	116,122	122,573
Total	129,024	129,024	129,024
Fair Value of unreleased shares	$ 1,761,571	$ 1,982,005

Employee Stock Ownership Plan_3

Employee Stock Ownership Plan (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 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
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	$ 103	$ 105

Operating Leases (Lessee) Futur

Operating Leases (Lessee) Future minimum lease payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Lessee Disclosure [Abstract]
2019	$ 38
2020	32
Total minimum lease payments	$ 70

Operating Leases (Lessee) (Deta

Operating Leases (Lessee) (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Lessee Disclosure [Abstract]
Lessee, operating lease, extended period	5 years
Rental expense	$ 44	$ 45

Operating Leases (Lessor) Futur

Operating Leases (Lessor) Future minimum payments to be received (Details) $ in Thousands	Dec. 31, 2018USD ($)
Lessor Disclosure [Abstract]
2019	$ 153
2020	114
2021	63
2022	30
Total minimum lease receipts	$ 360

Operating Leases (Lessor) (Deta

Operating Leases (Lessor) (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Lessor Disclosure [Abstract]
Initial term of operating lease, lessor	5 years
Rental income	$ 177	$ 178

Disclosure About Fair Value o_2

Disclosure About Fair Value of Assets and Liabilities (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 593
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 593

Disclosure About Fair Value o_3

Disclosure About Fair Value of Assets and Liabilities (Details 1) - Fair Value, Measurements, Nonrecurring $ in Thousands	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 593
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 593
Level 3 | Minimum | Market comparable properties | Marketability discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent), measurement input	10	10
Level 3 | Maximum | Market comparable properties | Marketability discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent), measurement input	15	15

Disclosure About Fair Values _2

Disclosure About Fair Values of Assets and Liabilities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 7,434	$ 15,350
Interest-bearing time deposits	3,486	5,079
Loans held for sale	1,827	3,336
Loans, net of allowance for losses	113,317	96,529
FHLB stock	754	736
FHLB lender risk account receivable	3,377	3,168
Interest receivable	354	287
Financial Liabilities
Deposits	106,369	101,118
FHLB advances	0	9
Advances from borrowers for taxes and insurance	950	866
Interest payable	1	1
Fair Value
Financial Assets
Cash and cash equivalents	7,434	15,350
Interest-bearing time deposits	3,486	5,079
Loans held for sale	1,827	3,336
Loans, net of allowance for losses	114,248	98,470
FHLB stock	754	736
FHLB lender risk account receivable	3,294	3,174
Interest receivable	354	287
Financial Liabilities
Deposits	105,829	100,728
FHLB advances	0	9
Advances from borrowers for taxes and insurance	950	866
Interest payable	1	1
Level 1
Financial Assets
Cash and cash equivalents	7,434	15,350
Interest-bearing time deposits	3,486	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	59,872	59,415
FHLB advances	0	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	354	287
Financial Liabilities
Deposits	45,957	41,313
FHLB advances	0	9
Advances from borrowers for taxes and insurance	950	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	1,827	3,336
Loans, net of allowance for losses	114,248	98,470
FHLB stock	0	0
FHLB lender risk account receivable	3,294	3,174
Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances	0	0
Advances from borrowers for taxes and insurance	0	0
Interest payable	$ 0	$ 0

Significant Estimates and Con_2

Significant Estimates and Concentrations (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable Disclosure [Line Items]
Loans held	$ 123,975	$ 105,055

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) $ in Thousands	Dec. 31, 2018USD ($)
Line of Credit Facility [Line Items]
Total commitments	$ 16,050
Unused lines of credit
Line of Credit Facility [Line Items]
Total commitments	3,905
Standby letters of credit
Line of Credit Facility [Line Items]
Total commitments	0
Unused home equity lines
Line of Credit Facility [Line Items]
Total commitments	$ 12,145

Commitments and Credit Risk (_2

Commitments and Credit Risk (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Other Commitments [Line Items]
Loans approved but not yet originated	$ 810
Undisbursed loans in process	$ 7,411	$ 9,485
Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.125%	3.125%
Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	4.625%	5.73%
Residential real estate | One-to four-family
Other Commitments [Line Items]
Term of fixed rate loan	30 years
Loans approved but not yet originated with fixed interest rate percentage	3.875%
Loans approved but not yet originated with fixed interest rate	$ 202
Description of adjustable interest rate	5/1 adjustable rate
Loans approved but not yet originated with variable interest rate percentage	3.25%
Loans approved but not yet originated with variable interest rate	$ 608

Condensed Financial Informati_3

Condensed Financial Information (Parent Company Only) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash	$ 7,434	$ 15,350	$ 19,589
Prepaid federal income tax		37
Total assets	137,085	131,082
Liabilities
Total liabilities	109,311	103,745
Shareholder' Equity
Total shareholders' equity	27,774	27,337	13,477
Total liabilities and shareholders' equity	137,085	131,082
Parent company
Assets
Cash	5,616	5,785	$ 0
Prepaid expenses	0	11
Loan receivable - ESOP	1,177	1,220
Investment in Eagle Savings Bank	20,849	20,197
Deferred federal income tax	66	94
Prepaid federal income tax	66	30
Total assets	27,774	27,337
Liabilities
Total liabilities	0	0
Shareholder' Equity
Total shareholders' equity	27,774	27,337
Total liabilities and shareholders' equity	$ 27,774	$ 27,337

Condensed Financial Informati_4

Condensed Financial Information (Parent Company Only) (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income
Interest Income - ESOP	$ 4,771	$ 4,040
Total income	5,046	4,256
Expense
Legal and professional services	388	218
Charitable contribution expense	9	511
Other expense	627	419
Total expense	5,471	5,405
Earnings before federal income tax benefit	438	258
Federal income tax benefit	94	(82)
Net Income and Comprehensive Income	344	340
Parent company
Income
Interest Income - ESOP	52	25
Equity in earnings of Eagle Savings Bank	481	752
Total income	533	777
Expense
Legal and professional services	77	50
Charitable contribution expense	0	500
Other expense	148	11
Total expense	225	561
Earnings before federal income tax benefit	308	216
Federal income tax benefit	(36)	(124)
Net Income and Comprehensive Income	$ 344	$ 340

Condensed Financial Informati_5

Condensed Financial Information (Parent Company Only) (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income	$ 344	$ 340
Changes in:
Net cash flows used in operating activities	2,463	(396)
Investing Activities
Net cash provided by investing activities	(15,627)	(18,463)
Financing Activities
Proceeds from issuance of common stock, net of offering costs		13,415
Repurchase of common stock	(78)	0
Net cash provided by financing activities	5,248	14,620
Increase in Cash and Cash Equivalents	(7,916)	(4,239)
Cash and Cash Equivalents, Beginning of Year	15,350	19,589
Cash and Cash Equivalents, End of Year	7,434	15,350
Parent company
Operating Activities
Net income	344	340
Items not requiring (providing) cash:
Equity in undistributed income of subsidiary	(481)	(752)
Changes in:
Other assets and prepaid federal income taxes	3	(135)
Net cash flows used in operating activities	(134)	(547)
Investing Activities
Payments received on ESOP loan	43	70
Net cash provided by investing activities	43	70
Financing Activities
Proceeds from issuance of common stock, net of offering costs	0	13,415
Proceeds from mutual to stock conversion transferred to bank	0	(7,153)
Repurchase of common stock	(78)	0
Net cash provided by financing activities	(78)	6,262
Increase in Cash and Cash Equivalents	(169)	5,785
Cash and Cash Equivalents, Beginning of Year	5,785	0
Cash and Cash Equivalents, End of Year	$ 5,616	$ 5,785