Eagle Financial Bancorp (EFBI) 10-Q 10 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 10, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	Eagle Financial Bancorp, Inc.
Entity Central Index Key	0001699018
Trading Symbol	efbi
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,642,758
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Assets
Cash and due from banks	$ 450	$ 471
Federal Reserve and Federal Home Loan Bank (FHLB) demand accounts	6,631	6,963
Cash and cash equivalents	7,081	7,434
Interest-bearing time deposits in other banks	2,739	3,486
Loans held for sale	3,000	1,827
Loans, net of allowance for loan losses of $1,152 and $1,187 at March 31, 2019 and December 31, 2018, respectively	112,783	113,317
Premises and equipment - at depreciated cost	4,168	4,210
FHLB stock - at cost	754	754
Foreclosed real estate held for sale, net		217
Bank-owned life insurance (BOLI)	1,970	1,958
FHLB lender risk account receivable	3,373	3,377
Accrued interest receivable	364	354
Other assets	313	151
Total assets	136,545	137,085
Deposits
Noninterest-bearing	5,654	5,878
Interest-bearing	100,312	100,491
Total deposits	105,966	106,369
Advances from borrowers for taxes and insurance	624	950
Accrued interest payable	2	1
Accrued supplemental retirement plans	1,355	1,301
Accrued federal income tax	261	182
Deferred federal tax liability	79	131
Other liabilities	426	377
Total liabilities	108,713	109,311
Shareholders' Equity
Preferred stock, $0.01 par value, 5,000,000 shares authorized; none issued and outstanding
Common stock, $0.01 par value, 50,000,000 shares authorized at March 31, 2019 and December 31, 2018; issued 1,654,758 at March, 2019 and December 31, 2018; outstanding 1,642,758 at March 31, 2019 and 1,649,758 at December 31, 2018	16	16
Additional paid-in capital	14,906	14,836
Retained earnings	14,242	14,161
Treasury Stock, at cost 12,000 shares at March 31, 2019 and 5,000 shares at December 31, 2018	(187)	(78)
Unearned Employee Stock Ownership Plan ("ESOP") shares	(1,145)	(1,161)
Total shareholders' equity	27,832	27,774
Total liabilities and shareholders' equity	$ 136,545	$ 137,085

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Allowance for loan losses (in dollars)	$ 1,152	$ 1,187
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	1,654,758	1,654,758
Common stock, shares outstanding	1,642,758	1,649,758
Treasury stock, common, shares	12,000	5,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Interest and Dividend Income
Interest earned on loans	$ 1,284	$ 1,091
Dividends on FHLB stock	11	10
Other interest-earning deposits	59	64
Total interest and dividend income	1,354	1,165
Interest Expense
Interest on deposits	237	169
Total interest expense	237	169
Net Interest Income	1,117	996
Provision for Loan Losses	0	0
Net Interest Income After Provision for Loan Losses	1,117	996
Noninterest Income
Net gains on loan sales	329	378
Other service charges and fees	40	41
Gain on sale of foreclosed real estate	28
Income from BOLI	12	11
Total noninterest income	409	430
Noninterest Expense
Compensation and benefits	962	841
Occupancy and equipment, net	59	63
Data processing	95	112
Legal and professional services	82	72
FDIC premium expense		10
Foreclosed real estate impairments and expenses, net	21
Franchise and other taxes	56	41
Advertising	10	10
ATM processing expense	24	20
Other expenses	108	108
Total noninterest expense	1,417	1,277
Income Before Income Taxes	109	149
Income Taxes
Provision for Income taxes	28	21
Total income taxes	28	21
Net Income and Comprehensive Income	$ 81	$ 128
Earnings per share - basic and diluted (in dollars per share)	$ 0.05	$ 0.09
Weighted-average shares outstanding - basic and diluted (in shares)	1,490,283	1,491,310

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Unearned ESOP Shares	Total
Balance at Dec. 31, 2017	$ 16	$ 14,730	$ 13,817		$ (1,226)	$ 27,337
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			128			128
ESOP shares earned		10			16	26
Balance at Mar. 31, 2018	16	14,740	13,945		(1,210)	27,491
Balance at Dec. 31, 2018	16	14,836	14,161	$ (78)	(1,161)	27,774
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			81			81
ESOP shares earned		9			16	25
Stock based compensation expense		61				61
Repurchase of common stock				(109)		(109)
Balance at Mar. 31, 2019	$ 16	$ 14,906	$ 14,242	$ (187)	$ (1,145)	$ 27,832

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating Activities
Net income	$ 81	$ 128
Items not requiring (providing) cash:
Depreciation and amortization	49	51
Amortization of deferred loan fees	2	(9)
Proceeds on sale of loans in the secondary market	8,715	10,747
Loans originated for sale in the secondary market	(9,559)	(9,891)
Gain on sale of loans	(329)	(378)
Gain on sale of foreclosed real estate	(28)
Deferred federal tax liability	(52)	2
Increase in cash surrender value of BOLI	(12)	(11)
Stock based compensation expense	61
ESOP compensation expense	25	26
Changes in:
FHLB lender risk account receivable	4	(20)
Accrued interest receivable	(10)	(29)
Other assets and prepaid federal income taxes	(162)	(251)
Accrued federal income taxes	79
Accrued supplemental retirement plans	54	56
Accrued expenses and other liabilities	50	(126)
Net cash flows (used in) provided by operating activities	(1,032)	295
Investing Activities
Net decrease (increase) in interest-bearing time deposits in other banks	747	(399)
Net decrease (increase) in loans	532	(5,896)
Purchase of premises and equipment	(7)	(18)
Purchase of FHLB stock	0	(18)
Proceeds from sale of foreclosed real estate	245
Net cash provided by (used in) investing activities	1,517	(6,331)
Financing Activities
Net (decrease) increase in deposits	(403)	1,373
Repayment of FHLB advances	0	(5)
Repurchase of common stock	(109)
Net decrease in advances from borrowers for taxes and insurance	(326)	(307)
Net cash (used in) provided by financing activities	(838)	1,061
Decrease in Cash and Cash Equivalents	(353)	(4,975)
Cash and Cash Equivalents, Beginning of Period	7,434	15,350
Cash and Cash Equivalents, End of Period	7,081	10,375
Supplemental Cash Flows Information:
Interest paid	$ 236	$ 169

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies General Eagle Financial Bancorp, Inc. (the “Company”), a Maryland corporation and registered savings and loan holding company, was formed on February 21, 2017 to become the bank holding company for Eagle Savings Bank (the “Bank”). The Bank, an Ohio chartered savings and loan association, completed its mutual-to-stock conversion on July 20, 2017. In connection with the Bank’s conversion, the Company acquired 100% ownership of the Bank and the Company offered and sold 1,572,808 shares of its common stock at $10.0 per share, for gross offering proceeds of $15,728. The cost of the conversion and issuance of common stock was approximately $1,423, which was deducted from the gross offering proceeds. The Company also contributed 40,000 shares of its common stock and $100 of cash to Eagle Savings Bank Charitable Foundation (the “Foundation”), a charitable foundation formed in connection with the Bank’s conversion. The Bank’s employee stock ownership plan (“ESOP”) purchased 129,024 shares of the common stock sold by the Company, which was 8% of the 1,612,808 shares of common stock issued by the Company, including the shares contributed to the Foundation. The ESOP purchased the shares using a loan from the Company. The Company contributed $7,153 of the net proceeds from the offering to the Bank, loaned $1,290 of the net proceeds to the ESOP, contributed $100 to the Foundation and retained approximately $5,763 of the net proceeds. Following the Bank’s conversion, voting rights are held and exercised exclusively by the shareholders of the holding company. Deposit account holders continue to be insured by the FDIC. A liquidation account was established in an amount equal to the Bank’s total equity as of the latest balance sheet date in the final offering circular used in the conversion. Each eligible account holder or supplemental account holder are entitled to a proportionate share of this account in the event of a complete liquidation of the Bank, and only in such event. This share will be reduced if the eligible account holder’s or supplemental account holder’s deposit balance falls below the amounts on the date of record and will cease to exist if the account is closed. The liquidation account will never be increased despite any increase after conversion in the related deposit balance. The Bank may not pay a dividend on its capital stock, if the effect thereof would cause retained earnings to be reduced below the liquidation account amount or regulatory capital requirements. In addition, the stock holding company will be subject to certain regulations related to the payment of dividends and the repurchase of its capital stock. The Conversion was accounted for as a change in corporate form with the historic basis of the Bank’s assets, liabilities and equity unchanged as a result. Basis of Presentation and Consolidation The condensed consolidated financial statements as of March 31, 2019 and December 31, 2018 and for the three months ended March 31, 2019 and 2018, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed balance sheet of the Company as of December 31, 2018, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of March 31, 2019 and for the three months ended March 31, 2019 and 2018, were prepared in accordance with instructions for Form 10-Q and Article 8-03 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2018 included in the Registrant’s Form 10-K (the “Form 10-K”). Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of March 31, 2019 and the results of operations and cash flows for the three months ended March 31, 2019 and 2018. All interim amounts have not been audited and the results of operations for the three months ended March 31, 2019 and 2018, herein are not necessarily indicative of the results of operations to be expected for the entire year. Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our loans, as well as revenue related to our mortgage banking activities, as these activities are subject to other GAAP discussed elsewhere within our disclosures. Descriptions of our revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income are as follows: Service charges on deposit accounts - these represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when our performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments. Recently Adopted Accounting Pronouncements ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. ASU 2016-01 is intended to improve the recognition and measurement of financial instruments by requiring equity investments to be measured at fair value with changes in fair value recognized in net income; requiring public entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured and amortized at cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instruments specific credit risk when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. ASU 2016-01 is effective for annual periods and interim periods within those periods, beginning after December 15, 2018. The amendments should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company has adopted ASU 2016-01 on January 1, 2019 and it did not have a material effect on its fair value disclosures and other disclosure requirements. These amendments did have an impact on certain items that were disclosed at fair value that did not utilize the exit price notion when measuring fair value. For additional information on fair value of assets and liabilities, see Note 7. In May 2014, the FASB issued ASU No. 2014-09 “ Revenue from Contracts with Customers (Topic 606)

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Common Share	Note 2: Basic earnings per common share (“EPS”) allocated to common shareholders is calculated using the two-class method and is computed by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period. Unallocated common shares held by the Company’s Employee Stock Ownership Plan (“the ESOP”) are shown as a reduction in stockholder’s equity and are excluded from weighted-average common shares outstanding for both basic and diluted EPS calculations until they are committed to be released. Diluted earnings per share is adjusted for the dilutive effects of stock based compensation and is calculated using the two-class method or the treasury method. There were no dilutive effects at March 31, 2019 or 2018. The following table presents a reconciliation of the number of shares used in the calculation of basic and diluted earnings per common share: Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Net income $ 81 $ 128 Less allocation of earnings to participating securities - - Net income allocated to common shareholders $ 81 $ 128 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,605,330 1,612,808 Less: Average Unearned ESOP shares: 115,047 121,498 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,490,283 1,491,310 Basic earnings per common share: $ 0.05 $ 0.09 Effect of dilutive securities: Stock Options - - Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,490,283 1,491,310 Diluted earnings per common share: $ 0.05 $ 0.09 All stock options were anti-dilutive, therefore not included in dilutive securities.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Loans and Allowance for Loan Losses	Note 3: Loans and Allowance for Loan Losses The composition of the loan portfolio at March 31, 2019 and December 31, 2018 was as follows: March 31, December 31, 2019 2018 Residential mortgage loans $ 69,892 $ 67,169 Commercial real estate and land loans 16,617 17,587 Home equity and other consumer 12,423 13,773 Residential construction loans 10,252 11,756 Residential mortgage loans, non-owner occupied 6,447 6,464 Multi-family real estate loans 1,166 1,185 Commercial loans 5,973 6,041 122,770 123,975 Net deferred loan costs 16 14 Loans in process (8,851 ) (9,485 ) Allowance for loan losses (1,152 ) (1,187 ) Net loans $ 112,783 $ 113,317 Loans serviced for the benefit of others at March 31, 2019 and December 31, 2018 amounted to $1,770 and $1,816, respectively. Loans in process relates to primarily residential mortgage loans. Risk characteristics applicable to each segment of the loan portfolio are described as follows. Residential Mortgage Loans, including Construction Loans and Land Loans Residential Mortgage Loans, Non-Owner Occupied Commercial Real Estate and Multi-Family Real Estate Commercial Home equity and Other Consumer The following tables present the activity in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method for the three months ended March 31, 2019 and 2018 and year ended December 31, 2018: Three Months Ended March 31, Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Provision charged to expense 11 (14 ) 21 (16 ) (1 ) - (1 ) - Losses charged off - - (39 ) - - - - (39 ) Recoveries 4 - - - - - - 4 Balance, end of year $ 424 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,152 Ending balance: individually evaluated for impairment $ 3 $ - $ - $ - $ - $ - $ - $ 3 Ending balance: collectively evaluated for impairment $ 421 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,149 Loans: Ending balance $ 69,892 $ 16,617 $ 12,423 $ 10,252 $ 6,447 $ 1,166 $ 5,973 $ 122,770 Ending balance: individually evaluated for impairment $ 74 $ - $ 42 $ - $ 187 $ - $ - $ 303 Ending balance: collectively evaluated for impairment $ 69,818 $ 16,617 $ 12,381 $ 10,252 $ 6,260 $ 1,166 $ 5,973 $ 122,467 Three Months Ended March 31, Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 1 10 17 7 (35 ) - - - Losses charged off - - - - - - - - Recoveries 4 - - - - - - 4 Balance, end of period $ 288 $ 209 $ 293 $ 123 $ 87 $ 25 $ 160 $ 1,185 Year Ended December 31, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 146 129 44 12 (82 ) (11 ) (139 ) 99 Losses charged off (35 ) (68 ) (7 ) - - - - (110 ) Recoveries 15 - - - 2 - - 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ - $ - $ - $ - $ - $ - $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ - $ 43 $ - $ 190 $ - $ - $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668 Internal Risk Categories Loan grades are numbered 1 through 8. Grades 5 through 8 are considered satisfactory grades. The grade of 1, or Special Mention, represents loans of lower quality and is considered criticized. The grades of 2, or Substandard, 3, or Doubtful, and 4, or Loss refer to assets that are classified. The use and application of these grades by the Bank will be uniform and shall conform to the Bank’s policy. Special Mention (grade 1) Substandard (grade 2) Doubtful (grade 3) Loss (grade 4) Satisfactory (grades 5 through 8) The following tables present the credit risk profile of the Bank’s loan portfolio based on rating category and payment activity as of March 31, 2019 and December 31, 2018: March 31, 2019 (Unaudited) Residential Commercial Home Residential Residential Multi-Family Commercial Total Rating Satisfactory (5-8) $ 69,468 $ 16,422 $ 12,312 $ 10,252 $ 5,957 $ 1,166 $ 5,807 $ 121,384 Special mention (1) - - - - - - - - Substandard (2) 424 195 111 - 490 - 166 1,386 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 69,892 $ 16,617 $ 12,423 $ 10,252 $ 6,447 $ 1,166 $ 5,973 $ 122,770 December 31, 2018 Residential Commercial Home 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 The Company evaluates the loan risk grading system definitions and allowance for loan losses methodology on an ongoing basis. No significant changes were made to either during the three months ended March 31, 2019. The following tables present the Bank’s loan portfolio aging analysis of the recorded investment in loans as of March 31, 2019 and December 31, 2018: March 31, 2019 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ - $ - $ 355 $ 355 $ 69,537 $ 69,892 $ - Commercial real estate and land loans - - - - 16,617 16,617 - Home equity and other consumer - 18 - 18 12,405 12,423 - Residential construction loans - - - - 10,252 10,252 - Residential mortgage loans, non-owner occupied - - - - 6,447 6,447 - Multi-family real estate loans - - - - 1,166 1,166 - Commercial loans - - - - 5,973 5,973 - Total $ - $ 18 $ 355 $ 373 $ 122,397 $ 122,770 $ - December 31, 2018 30-59 Days 60-89 Days 90 Days Total Current Total 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 $ - A loan is considered impaired, in accordance with the impairment accounting guidance (ASC 310-10-35-16), when based on current information and events, it is probable the Bank will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. The following tables present impaired loans at March 31, 2019, March 31, 2018 and as of December 31, 2018: March 31, 2019 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - - $ - $ - $ - Commercial real estate and land loans - - - - - Home equity and other consumer 42 42 - 42 1 Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 187 187 - 188 4 Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 74 74 3 74 1 Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - - - Total $ 303 $ 303 $ 3 $ 304 $ 6 Three Months Ended As of December 31, 2018 March 31, 2018 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - - - Commercial real estate and land loans - - - - - Home equity and other consumer 43 43 - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 190 190 - 195 3 Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 74 74 3 141 1 Commercial real estate and land loans - - - 158 - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - 300 4 Total $ 307 $ 307 $ 3 $ 794 $ 8 Interest income recognized is not materially different than interest income that would have been recognized on a cash basis. The following table presents the Bank’s nonaccrual loans at March 31, 2019 and December 31, 2018. This table excludes performing troubled debt restructurings. March 31, December 31, 2019 2018 Residential mortgage loans $ 355 $ 362 Commercial real estate and land loans - - Home equity and other consumer - 71 Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 355 $ 433 During the three months ended March 31, 2019 and the year ended December 31, 2018, there were no loans modified as troubled debt restructurings. Following is a summary of troubled debt restructurings at March 31, 2019 and December 31, 2018: Number of Recorded At March 31, 2019: Residential mortgage loans 1 $ 74 Commercial real estate and land loans - - Home equity and other consumer 2 42 Residential construction loans - - Residential mortgage loans, non-owner occupied 4 187 Multi-family real estate loans - - Commercial loans - - 7 $ 303 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 As of March 31, 2019, the Bank had total troubled debt restructurings of $303. There were five residential mortgage loans and residential non-owner occupied loans totaling $261 in troubled debt restructurings with the largest totaling $187. The remaining $42 in troubled debt restructurings consisted of two home equity loans. As of December 31, 2018, the Bank 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. These loans were modified due to short term concessions. Eagle Savings Bank has no commitments to lend additional funds to these debtors owing receivables whose terms have been modified in troubled debt restructurings. There were no foreclosed real estate properties at March 31, 2019. There were two foreclosed real estate properties totaling $217 at December 31, 2018. They consisted of one commercial real estate property totaling $127 and one residential mortgage property totaling $90.

Employee Stock Ownership Plan (

Employee Stock Ownership Plan ("ESOP")	3 Months Ended
	Mar. 31, 2019
Employee Stock Ownership Plan [Abstract]
Employee Stock Ownership Plan ("ESOP")	Note 4: In connection with the conversion to an entity owned by stockholders, the Company established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The ESOP borrowed funds from the Company in an amount sufficient to purchase 129,024 shares (approximately 8.0% of the common stock issued in connection with the conversion). The loan is secured by the shares purchased and will be repaid by the ESOP with funds from contributions made by the Company and dividends received by the ESOP. Contributions will be applied to repay interest on the loan first, and then the remainder will be applied to principal. The loan is expected to be repaid over a period of up to 20 years. Shares purchased with the loan proceeds are held in a suspense account for allocation among participants as the loan is repaid. Contributions to the ESOP and shares released from the suspense account are allocated among participants in proportion to their compensation, relative to total compensation of all active participants. Participants will vest in their accrued benefits under the ESOP at the rate of 20 percent per year after two years of service. Vesting is accelerated upon retirement, death or disability of the participant, or a change in control of the Company. Forfeitures will be reallocated to remaining participants. Benefits may be payable upon retirement, death, disability, separation of service, or termination of the ESOP. The debt of the ESOP is eliminated in consolidation. Contributions to the ESOP shall be sufficient to pay principal and interest currently due under the loan agreement. As shares are committed to be released from collateral, the Company reports the compensation expense equal to the average market price of the shares for the respective period, and the shares become outstanding for earnings per share computations. Dividends on unallocated ESOP shares, if any, are recorded as a reduction of debt and accrued interest. ESOP compensation was $25 and $26 for the three months ended March 31, 2019 and 2018. A summary of the ESOP shares as of March 31, 2019 and December 31, 2018 are as follows: March 31, 2019 December 31, 2018 Shares allocated to participants 1,613 6,451 Shares released to participants 12,902 6,451 Unreleased shares 114,509 116,122 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,826,419 $ 1,761,571 In the event the ESOP is unable to satisfy the obligation to repurchase the shares held by each beneficiary upon the beneficiary’s termination or retirement, the Company is obligated to repurchase the shares. In addition, there are no outstanding shares held by former employees that are subject to an ESOP related repurchase option.

Equity Incentive Plan

Equity Incentive Plan	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Incentive Plan	Note 5: In September 2018, the Company’s stockholders approved the Eagle Financial Bancorp, Inc. 2018 Equity Incentive Plan (the “2018 Plan”). The 2018 Plan authorizes the issuance or delivery to participants of up to 225,792 shares of the Company’s common stock pursuant to the grants of restricted stock awards, incentive stock options, and non-qualified stock options. Of this number, the maximum number of shares of Company common stock that may be issued under the 2018 Plan pursuant to the exercise of stock options is 161,280 shares and the maximum number of shares of Company common stock that may be issued as restricted stock awards is 64,512 shares. Stock options awarded to employees may be incentive stock options or non-qualified stock options. Shares awarded under the 2018 Plan may be authorized but unissued shares or treasury shares. The 2018 Plan contains annual and lifetime limits on certain types of awards to individual participants. Awards may vest or become exercisable only upon the achievement of performance measures or based solely on the passage of time after award. Stock options and restricted stock awards provide for accelerated vesting if there is a change in control (as defined in the 2018 Plan). In September 2018, the Company granted stock options for 32,255 shares to members of the Board of Directors. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in September 2018 have an exercise price $15.89, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.56%, a risk free interest rate of 3.01%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in September 2018 was $5.57 per share. In October 2018, the Company granted stock options for 69,356 shares to Executive Officers of the Company. Awards under the Plan were granted with a vesting rate not exceeding twenty percent (20%) per year for five years. Options granted in October 2018 have an exercise price $15.75, as determined on the grant date and expire ten years from the grant date. The fair value was calculated using the Black-Scholes model for stock options granted in September 2018 using the following assumptions: expected volatility of 24.63%, a risk free interest rate of 3.14%, and an expected term of 7.5 years. The Company utilized the simplified method to determine the expected term because it does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term. The weighted average grant-date fair value of options granted in October 2018 was $5.59 per share. At March 31, 2019, 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 at March 31, 2019 and 2018 was $61 and $0. As of March 31, 2019, there was approximately $1,101 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 4.4 years.

Regulatory Matters

Regulatory Matters	3 Months Ended
	Mar. 31, 2019
Banking and Thrift [Abstract]
Regulatory Matters	Note 6: The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance-sheet items as calculated under United States Generally Accepted Accounting Principles, regulatory reporting requirements and regulatory capital standards. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Furthermore, the Bank’s regulators could require adjustments to regulatory capital not reflected in these financial statements. Quantitative measures established by regulatory reporting standards, to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital (as defined), Tier I capital (as defined) and common equity Tier 1capital (as defined) to risk-weighted assets (as defined) and Tier I capital (as defined) to average assets (as defined). Management believes, as of March 31, 2019 and December 31, 2018 that the Bank meets all capital adequacy requirements to which it is subject. As of March 31, 2019 and December 31, 2018 the most recent notification from the Bank’s regulators categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based capital, Tier I risk-based capital, common equity Tier 1 risk-based capital and Tier I leverage ratios as set forth in the table. There are no conditions or events since that notification that management believes have changed the Bank’s category. Beginning in January 2016, the capital conservation buffer requirement of 0.625% of risk-weighted assets was phased-in and was increased each year. At January 1, 2019 the capital conservation buffer is fully implemented at 2.5%. 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): As of March 31, 2019: Actual Minimum Capital Minimum to Be Well Amount Ratio Amount Ratio Amount Ratio Equity $ 21,042 Allowance for loan losses 1,152 Total risk-based capital (to risk-weighted assets) $ 22,194 17.2 % $ 10,352 8.0 % $ 12,941 10.0 % Tier I capital (to risk-weighted assets) 21,042 16.3 % 7,764 6.0 % 10,352 8.0 % Common equity Tier I capital (to risk-weighted assets) 21,042 16.3 % 5,823 4.5 % 8,411 6.5 % Tier I capital (to adjusted total assets) 21,042 15.4 % 5,453 4.0 % 6,817 5.0 % As of December 31, 2018: Actual Minimum Capital Minimum to Be Well 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 %

Disclosure About Fair Values of

Disclosure About Fair Values of Assets and Liabilities	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Disclosure About Fair Values of Assets and Liabilities	Note 7: Disclosure About Fair Values of Assets and Liabilities ASC Topic 820, Fair Value Measurements Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities Nonrecurring Measurements The following tables present the fair value measurement of assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at March 31, 2019 and December 31, 2018: Fair Value Measurements Using March 31, 2019 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ - $ - $ 71 Fair Value Measurements Using December 31, 2018 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ - $ - $ 71 Fair value adjustments, consisting of charge-offs or allocated allowances, on impaired loans and foreclosed assets held for sale during the three months ended March 31, 2019 and the year ended December 31, 2018 amounted to $0. Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. For assets classified within Level 3 of the fair value hierarchy, the process used to develop the reported fair value is described below. Collateral-dependent Impaired Loans, Net of ALLL The estimated fair value of collateral-dependent impaired loans is based on the appraised fair value of the collateral, less estimated cost to sell. Collateral-dependent impaired loans are classified within Level 3 of the fair value hierarchy. The Bank considers the appraisal or evaluation as the starting point for determining fair value and then considers other factors and events in the environment that may affect the fair value. Appraisals of the collateral underlying collateral-dependent loans are obtained when the loan is determined to be collateral-dependent and subsequently as deemed necessary. Appraisals are reviewed for accuracy and consistency by the lending department. Appraisers are selected from the list of approved appraisers maintained by management. The appraised values are reduced by discounts to consider lack of marketability and estimated cost to sell if repayment or satisfaction of the loan is dependent on the sale of the collateral. These discounts and estimates are developed by comparison to historical results. Unobservable (Level 3) Inputs The following tables present quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements. Fair Value at Valuation March 31, 2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation December 31, 2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15% The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying balance sheet at amounts other than fair value. Cash and Cash Equivalents and Interest-bearing Time Deposits The carrying amount approximates fair value. Loans Held For Sale The carrying amount approximates fair value due to the insignificant time between origination and date of sale. The carrying amount is the amount funded. Loans The estimated fair value of loans as of March 31, 2019 follows the guidance in ASU 2016-01, which prescribes an “exit price” approach in estimating and disclosing fair value of financial instruments. The fair value calculation at that date discounted estimated future cash flows using rates that incorporated discounts for credit, liquidity and marketability factors. The fair value estimate shown as of December 31, 2018 used an “entry price” approach. The fair value calculation for that date discounted estimated future cash flows using the market rates at which similar notes would be made to borrowers with similar credit ratings and for the same remaining maturities. The market rates used are based on current rates the Bank would impose for similar loans and reflect a market participant assumption about risks associated with nonperformance, illiquidity, and the structure and term of the loans along with local economic and market conditions. Consequently, the fair value disclosures for March 31, 2019 and December 31, 2018 are not directly comparable. FHLB Stock Fair value is estimated at book value due to restrictions that limit the sale or transfer of such securities. FHLB Lender Risk Account Receivable The fair value of the Federal Home Loan Bank lender risk account receivable is estimated by discounting the estimated remaining cash flows of each strata of the receivable at current rates applicable to each strata for the same remaining maturities. Accrued Interest Receivable and Payable The carrying amount approximates fair value. The carrying amount is determined using the interest rate, balance and last payment date. Deposits Fair value of term deposits is estimated by discounting the future cash flows using rates of similar deposits with similar maturities. The market rates used were obtained from a knowledgeable independent third party and reviewed by the Bank. The rates were the average of current rates offered by local competitors of the Bank. The estimated fair value of checking, NOW, savings and money market deposits is the book value since rates are regularly adjusted to market rates and amounts are payable on demand at the reporting date. FHLB Advances Fair value is estimated by discounting the future cash flows using rates of similar advances with similar maturities. These rates were obtained from current rates offered by FHLB. Advances from Borrowers for Taxes and Insurance The carrying amount approximates fair value. Commitments to Originate Loans, Forward Sale Commitments, Letters of Credit and Lines of Credit The fair value of commitments to originate loans is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. The fair value of commitments to sell securities is estimated based on current market prices for securities of similar terms and credit quality. The fair values of letters of credit and lines of credit are based on fees currently charged for similar agreements or on the estimated cost to terminate or otherwise settle the obligations with the counterparties at the reporting date. At March 31, 2019 and December 31, 2018, the fair value of such commitments was not material. The following tables present estimated fair values of the Bank’s financial instruments at March 31, 2019 and December 31, 2018. Fair Value Measurements Using March 31, 2019 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,081 $ 7,081 $ 7,081 $ - $ - Interest-bearing time deposits 2,739 2,739 2,739 - - Loans held for sale 3,000 3,000 - - 3,000 Loans, net of allowance for losses 112,783 111,779 - - 111,779 FHLB stock 754 754 - 754 - FHLB lender risk account receivable 3,373 3,361 - - 3,361 Accrued Interest receivable 364 364 - 364 - Financial Liabilities Deposits 105,966 105,641 57,782 47,859 - FHLB advances - - - - - Advances from borrowers for taxes and insurance 624 624 - 624 - Accrued Interest payable 2 2 - 2 - Fair Value Measurements Using December 31, 2018 Carrying Fair (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 Accrued 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 - Accrued Interest payable 1 1 - 1 -

Commitments and Credit Risk

Commitments and Credit Risk	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Credit Risk	Note 8: Commitments and Credit Risk Commitments to Originate Loans Commitments to originate loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. At March 31, 2019, the Bank had a home equity loan approved but not yet originated with an adjustable interest rate of 5.50% for $26. At December 31, 2018, the Bank had no loans approved but not yet originated. At March 31, 2019, the Bank had undisbursed loans in process of $8,851 with interest rate ranges of 3.875% - 5.250%. At December 31, 2018 the Company had undisbursed loans in process of $9,485 with interest rate ranges of 3.125% - 5.730%. Lines of Credit Lines of credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Lines of credit generally have fixed expiration dates. Since a portion of the line may expire without being drawn upon, the total unused lines do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the counterparty. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Management uses the same credit policies in granting lines of credit as it does for on-balance-sheet instruments. Lines and letters of credit at March 31, 2019 were as follows: Unused lines of credit $ 3,809 Standby letters of credit - Unused home equity lines 12,090 Total commitments $ 15,899

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Note 9: Recent Accounting Pronouncements Eagle Financial Bancorp, Inc. is an “emerging growth company. As an “emerging growth company”, we have elected to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. Accordingly, our financial statements may not be comparable to the financial statements of public companies that comply with such new or revised accounting standards. In February 2016, the FASB issued ASU No. 2016-02 "Leases (Topic 842)." ASU 2016-02 establishes a right of use model that requires a lessee to record a right of use asset and a lease liability for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. A lease will be treated as sale if it transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing. If the lessor doesn't convey risks and rewards or control, an operating lease results. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. 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 first quarter of 2019. Management continues to focus its attention on collecting historical loan loss data, loan level data, and evaluating data capabilities to ensure it is fully compliant with the amendments at adoption date. For additional information on the allowance for loan losses, see Note 3. In August 2016, the FASB issued ASU No. 2016-15 "Statement of Cash Flows (Topic 230) - Classification of Certain Cash Receipts and Cash Payments." ASU 2016-15 provides cash flow statement classification guidance for certain transactions including how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company has assessed ASU 2016-15 and does not expect a significant impact on its accounting and disclosures. In November 2016, the FASB issued ASU No. 2016-18 "Statement of Cash Flows (Topic 230) – Restricted Cash." ASU 2016-18 provides amendments to cash flow statement classification and presentation to explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The amendments should be applied using a retrospective transition method to each period presented. The Company has assessed ASU 2016-18 and does not expect a significant impact on its accounting and disclosures.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The condensed consolidated financial statements as of March 31, 2019 and December 31, 2018 and for the three months ended March 31, 2019 and 2018, include Eagle Financial Bancorp, Inc. and the Bank, its wholly owned subsidiary. Intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed balance sheet of the Company as of December 31, 2018, which has been derived from audited financial statements, and unaudited condensed financial statements of the Company as of March 31, 2019 and for the three months ended March 31, 2019 and 2018, were prepared in accordance with instructions for Form 10-Q and Article 8-03 of Regulation S-X and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations and cash flows in accounting principles generally accepted in the United States of America. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto of the Company for the year ended December 31, 2018 included in the Registrant’s Form 10-K (the “Form 10-K”). Reference is made to the accounting policies of the Company described in the Notes to Financial Statements contained in the Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary for a fair presentation of the unaudited condensed financial statements have been included to present fairly the financial position as of March 31, 2019 and the results of operations and cash flows for the three months ended March 31, 2019 and 2018. All interim amounts have not been audited and the results of operations for the three months ended March 31, 2019 and 2018, herein are not necessarily indicative of the results of operations to be expected for the entire year.
Revenue Recognition	Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our loans, as well as revenue related to our mortgage banking activities, as these activities are subject to other GAAP discussed elsewhere within our disclosures. Descriptions of our revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income are as follows: Service charges on deposit accounts - these represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when our performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses, valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and fair values of financial instruments.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. ASU 2016-01 is intended to improve the recognition and measurement of financial instruments by requiring equity investments to be measured at fair value with changes in fair value recognized in net income; requiring public entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements; eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured and amortized at cost on the balance sheet; and requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instruments specific credit risk when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. ASU 2016-01 is effective for annual periods and interim periods within those periods, beginning after December 15, 2018. The amendments should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company has adopted ASU 2016-01 on January 1, 2019 and it did not have a material effect on its fair value disclosures and other disclosure requirements. These amendments did have an impact on certain items that were disclosed at fair value that did not utilize the exit price notion when measuring fair value. For additional information on fair value of assets and liabilities, see Note 7. In May 2014, the FASB issued ASU No. 2014-09 “ Revenue from Contracts with Customers (Topic 606)

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Schedule of earnings per common share	Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Net income $ 81 $ 128 Less allocation of earnings to participating securities - - Net income allocated to common shareholders $ 81 $ 128 Shares Outstanding for basic earnings per common share: Weighted Average shares outstanding: 1,605,330 1,612,808 Less: Average Unearned ESOP shares: 115,047 121,498 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 1,490,283 1,491,310 Basic earnings per common share: $ 0.05 $ 0.09 Effect of dilutive securities: Stock Options - - Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share 1,490,283 1,491,310 Diluted earnings per common share: $ 0.05 $ 0.09

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Schedule of composition of the loan portfolio	March 31, December 31, 2019 2018 Residential mortgage loans $ 69,892 $ 67,169 Commercial real estate and land loans 16,617 17,587 Home equity and other consumer 12,423 13,773 Residential construction loans 10,252 11,756 Residential mortgage loans, non-owner occupied 6,447 6,464 Multi-family real estate loans 1,166 1,185 Commercial loans 5,973 6,041 122,770 123,975 Net deferred loan costs 16 14 Loans in process (8,851 ) (9,485 ) Allowance for loan losses (1,152 ) (1,187 ) Net loans $ 112,783 $ 113,317
Schedule of allowance for loan losses	Three Months Ended March 31, Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Provision charged to expense 11 (14 ) 21 (16 ) (1 ) - (1 ) - Losses charged off - - (39 ) - - - - (39 ) Recoveries 4 - - - - - - 4 Balance, end of year $ 424 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,152 Ending balance: individually evaluated for impairment $ 3 $ - $ - $ - $ - $ - $ - $ 3 Ending balance: collectively evaluated for impairment $ 421 $ 246 $ 295 $ 112 $ 41 $ 14 $ 20 $ 1,149 Loans: Ending balance $ 69,892 $ 16,617 $ 12,423 $ 10,252 $ 6,447 $ 1,166 $ 5,973 $ 122,770 Ending balance: individually evaluated for impairment $ 74 $ - $ 42 $ - $ 187 $ - $ - $ 303 Ending balance: collectively evaluated for impairment $ 69,818 $ 16,617 $ 12,381 $ 10,252 $ 6,260 $ 1,166 $ 5,973 $ 122,467 Three Months Ended March 31, Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 1 10 17 7 (35 ) - - - Losses charged off - - - - - - - - Recoveries 4 - - - - - - 4 Balance, end of period $ 288 $ 209 $ 293 $ 123 $ 87 $ 25 $ 160 $ 1,185 Year Ended December 31, 2018 Residential Commercial Home Residential Residential Multi- Commercial Total Allowance for loan losses: Balance, beginning of year $ 283 $ 199 $ 276 $ 116 $ 122 $ 25 $ 160 $ 1,181 Provision charged to expense 146 129 44 12 (82 ) (11 ) (139 ) 99 Losses charged off (35 ) (68 ) (7 ) - - - - (110 ) Recoveries 15 - - - 2 - - 17 Balance, end of year $ 409 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,187 Ending balance: individually evaluated for impairment $ 3 $ - $ - $ - $ - $ - $ - $ 3 Ending balance: collectively evaluated for impairment $ 406 $ 260 $ 313 $ 128 $ 42 $ 14 $ 21 $ 1,184 Loans: Ending balance $ 67,169 $ 17,587 $ 13,773 $ 11,756 $ 6,464 $ 1,185 $ 6,041 $ 123,975 Ending balance: individually evaluated for impairment $ 74 $ - $ 43 $ - $ 190 $ - $ - $ 307 Ending balance: collectively evaluated for impairment $ 67,095 $ 17,587 $ 13,730 $ 11,756 $ 6,274 $ 1,185 $ 6,041 $ 123,668
Schedule of credit risk profile of loan portfolio based on rating category and payment activity	March 31, 2019 (Unaudited) Residential Commercial Home Residential Residential Multi-Family Commercial Total Rating Satisfactory (5-8) $ 69,468 $ 16,422 $ 12,312 $ 10,252 $ 5,957 $ 1,166 $ 5,807 $ 121,384 Special mention (1) - - - - - - - - Substandard (2) 424 195 111 - 490 - 166 1,386 Doubtful (3) - - - - - - - - Loss (4) - - - - - - - - Total $ 69,892 $ 16,617 $ 12,423 $ 10,252 $ 6,447 $ 1,166 $ 5,973 $ 122,770 December 31, 2018 Residential Commercial Home 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
Schedule of loan portfolio aging analysis of the recorded investment in loans	March 31, 2019 (Unaudited) 30-59 Days 60-89 Days 90 Days Total Current Total Recorded Residential mortgage loans $ - $ - $ 355 $ 355 $ 69,537 $ 69,892 $ - Commercial real estate and land loans - - - - 16,617 16,617 - Home equity and other consumer - 18 - 18 12,405 12,423 - Residential construction loans - - - - 10,252 10,252 - Residential mortgage loans, non-owner occupied - - - - 6,447 6,447 - Multi-family real estate loans - - - - 1,166 1,166 - Commercial loans - - - - 5,973 5,973 - Total $ - $ 18 $ 355 $ 373 $ 122,397 $ 122,770 $ - December 31, 2018 30-59 Days 60-89 Days 90 Days Total Current Total 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 $ -
Schedule of impaired loans	March 31, 2019 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - - $ - $ - $ - Commercial real estate and land loans - - - - - Home equity and other consumer 42 42 - 42 1 Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 187 187 - 188 4 Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 74 74 3 74 1 Commercial real estate and land loans - - - - - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - - - Total $ 303 $ 303 $ 3 $ 304 $ 6 Three Months Ended As of December 31, 2018 March 31, 2018 (Unaudited) Average Unpaid Investment Interest Recorded Principal Allocated in Impaired Income Balance Balance Allowance Loans Recognized Loans without an allocated allowance: Residential mortgage loans $ - $ - $ - - - Commercial real estate and land loans - - - - - Home equity and other consumer 43 43 - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied 190 190 - 195 3 Multi-family real estate loans - - - - - Commercial loans - - - - - Loans with an allocated allowance: Residential mortgage loans 74 74 3 141 1 Commercial real estate and land loans - - - 158 - Home equity and other consumer - - - - - Residential construction loans - - - - - Residential mortgage loans, non-owner occupied - - - - - Multi-family real estate loans - - - - - Commercial loans - - - 300 4 Total $ 307 $ 307 $ 3 $ 794 $ 8
Schedule of nonaccrual loans	March 31, December 31, 2019 2018 Residential mortgage loans $ 355 $ 362 Commercial real estate and land loans - - Home equity and other consumer - 71 Residential construction loans - - Residential mortgage loans, non-owner occupied - - Multi-family real estate loans - - Commercial loans - - Total $ 355 $ 433
Schedule of summary of troubled debt restructurings	Number of Recorded At March 31, 2019: Residential mortgage loans 1 $ 74 Commercial real estate and land loans - - Home equity and other consumer 2 42 Residential construction loans - - Residential mortgage loans, non-owner occupied 4 187 Multi-family real estate loans - - Commercial loans - - 7 $ 303 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

Employee Stock Ownership Plan_2

Employee Stock Ownership Plan ("ESOP") (Tables)	3 Months Ended
	Mar. 31, 2019
Employee Stock Ownership Plan [Abstract]
Schedule of ESOP shares	March 31, 2019 December 31, 2018 Shares allocated to participants 1,613 6,451 Shares released to participants 12,902 6,451 Unreleased shares 114,509 116,122 Total 129,024 129,024 Fair Value of Unreleased Shares $ 1,826,419 $ 1,761,571

Regulatory Matters (Tables)

Regulatory Matters (Tables)	3 Months Ended
	Mar. 31, 2019
Banking and Thrift [Abstract]
Schedule of actual capital amounts and ratios	As of March 31, 2019: Actual Minimum Capital Minimum to Be Well Amount Ratio Amount Ratio Amount Ratio Equity $ 21,042 Allowance for loan losses 1,152 Total risk-based capital (to risk-weighted assets) $ 22,194 17.2 % $ 10,352 8.0 % $ 12,941 10.0 % Tier I capital (to risk-weighted assets) 21,042 16.3 % 7,764 6.0 % 10,352 8.0 % Common equity Tier I capital (to risk-weighted assets) 21,042 16.3 % 5,823 4.5 % 8,411 6.5 % Tier I capital (to adjusted total assets) 21,042 15.4 % 5,453 4.0 % 6,817 5.0 % As of December 31, 2018: Actual Minimum Capital Minimum to Be Well 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 %

Disclosure About Fair Values _2

Disclosure About Fair Values of Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of fair value measurement of assets measured at fair value on a nonrecurring basis	Fair Value Measurements Using March 31, 2019 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ - $ - $ 71 Fair Value Measurements Using December 31, 2018 Fair Quoted Prices in Significant Significant Impaired loans (collateral dependent) $ 71 $ - $ - $ 71
Schedule of quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements	Fair Value at Valuation March 31, 2019 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15% Fair Value at Valuation December 31, 2018 Technique Unobservable Inputs Range Impaired loans (collateral dependent) $ 71 Market comparable properties Marketability discount 10% - 15%
Schedule of estimated fair values of financial instruments	Fair Value Measurements Using March 31, 2019 Carrying Fair (Level 1) (Level 2) (Level 3) Financial Assets Cash and cash equivalents $ 7,081 $ 7,081 $ 7,081 $ - $ - Interest-bearing time deposits 2,739 2,739 2,739 - - Loans held for sale 3,000 3,000 - - 3,000 Loans, net of allowance for losses 112,783 111,779 - - 111,779 FHLB stock 754 754 - 754 - FHLB lender risk account receivable 3,373 3,361 - - 3,361 Accrued Interest receivable 364 364 - 364 - Financial Liabilities Deposits 105,966 105,641 57,782 47,859 - FHLB advances - - - - - Advances from borrowers for taxes and insurance 624 624 - 624 - Accrued Interest payable 2 2 - 2 - Fair Value Measurements Using December 31, 2018 Carrying Fair (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 Accrued 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 - Accrued Interest payable 1 1 - 1 -

Commitments and Credit Risk (Ta

Commitments and Credit Risk (Tables)	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of lines of credit	Unused lines of credit $ 3,809 Standby letters of credit - Unused home equity lines 12,090 Total commitments $ 15,899

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Jul. 20, 2017	Mar. 31, 2019	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
Amount proceeds to employee stock ownership plan	$ 1,290
Net proceeds retained	$ 5,763
Eagle Savings Bank Charitable Foundation (the "Foundation")
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of shares contributed	40,000
Contribution to charitable organization from net proceeds of bank	$ 100
Cash contributions	$ 7,153

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Net income	$ 81	$ 128
Less allocation of earnings to participating securities	0	0
Net income allocated to common shareholders	$ 81	$ 128
Shares Outstanding for basic earnings per common share:
Weighted Average shares outstanding:	1,605,330	1,612,808
Less: Average Unearned ESOP shares:	115,047	121,498
Weighted average number of shares outstanding used in the calculation of basic earnings per common share	1,490,283	1,491,310
Basic earnings per common share (in dollars per share)	$ 0.05	$ 0.09
Effect of dilutive securities:
Stock Options	$ 0	$ 0
Weighted average number of shares outstanding used in the calculation of dilutive earnings per common share	1,490,283	1,491,310
Diluted earnings per common share (in dollars per share)	$ 0.05	$ 0.09

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	$ 122,770	$ 123,975
Net deferred loan costs	16	14
Loans in process	(8,851)	(9,485)
Allowance for loan losses	(1,152)	(1,187)	$ (1,185)	$ (1,181)
Net loans	112,783	113,317
Residential | Mortgage loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	69,892	67,169
Allowance for loan losses	(424)	(409)	(288)	(283)
Residential | Construction Loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	10,252	11,756
Allowance for loan losses	(112)	(128)	(123)	(116)
Residential | Mortgage loans, non-owner occupied
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	6,447	6,464
Allowance for loan losses	(41)	(42)	(87)	(122)
Commercial | Commercial real estate and land loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	16,617	17,587
Allowance for loan losses	(246)	(260)	(209)	(199)
Commercial | Commercial loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	5,973	6,041
Allowance for loan losses	(20)	(21)	(160)	(160)
Home equity and other consumer
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	12,423	13,773
Allowance for loan losses	(295)	(313)	(293)	(276)
Multi-family real estate loans
Loans and Leases Receivable Disclosure [Line Items]
Gross loans	1,166	1,185
Allowance for loan losses	$ (14)	$ (14)	$ (25)	$ (25)

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Allowance for loan losses:
Balance, beginning of year	$ 1,187	$ 1,181	$ 1,181
Provision charged to expense	0	0	99
Losses charged off	(39)	0	(110)
Recoveries	4	4	17
Balance, end of period	1,152	1,185	1,187
Ending balance: individually evaluated for impairment	3		3
Ending balance: collectively evaluated for impairment	1,149		1,184
Loans:
Ending balance	122,770		123,975
Ending balance: individually evaluated for impairment	303		307
Ending balance: collectively evaluated for impairment	122,467		123,668
Residential | Mortgage Loans
Allowance for loan losses:
Balance, beginning of year	409	283	283
Provision charged to expense	11	1	146
Losses charged off	0	0	(35)
Recoveries	4	4	15
Balance, end of period	424	288	409
Ending balance: individually evaluated for impairment	3		3
Ending balance: collectively evaluated for impairment	421		406
Loans:
Ending balance	69,892		67,169
Ending balance: individually evaluated for impairment	74		74
Ending balance: collectively evaluated for impairment	69,818		67,095
Residential | Construction loans
Allowance for loan losses:
Balance, beginning of year	128	116	116
Provision charged to expense	(16)	7	12
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of period	112	123	128
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	112		128
Loans:
Ending balance	10,252		11,756
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	10,252		11,756
Residential | Mortgage Loans, Non-Owner Occupied
Allowance for loan losses:
Balance, beginning of year	42	122	122
Provision charged to expense	(1)	(35)	(82)
Losses charged off	0	0	0
Recoveries	0	0	2
Balance, end of period	41	87	42
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	41		42
Loans:
Ending balance	6,447		6,464
Ending balance: individually evaluated for impairment	187		190
Ending balance: collectively evaluated for impairment	6,260		6,274
Commercial | Commercial Real Estate and Land Loans
Allowance for loan losses:
Balance, beginning of year	260	199	199
Provision charged to expense	(14)	10	129
Losses charged off	0	0	(68)
Recoveries	0	0	0
Balance, end of period	246	209	260
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	246		260
Loans:
Ending balance	16,617		17,587
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	16,617		17,587
Commercial | Commercial Loans
Allowance for loan losses:
Balance, beginning of year	21	160	160
Provision charged to expense	(1)	0	(139)
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of period	20	160	21
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	20		21
Loans:
Ending balance	5,973		6,041
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	5,973		6,041
Home Equity and Other Consumer
Allowance for loan losses:
Balance, beginning of year	313	276	276
Provision charged to expense	(57)	17	44
Losses charged off	(39)	0	(7)
Recoveries	0	0	0
Balance, end of period	295	293	313
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	295		313
Loans:
Ending balance	12,423		13,773
Ending balance: individually evaluated for impairment	42		43
Ending balance: collectively evaluated for impairment	12,381		13,730
Multi-Family Real Estate Loans
Allowance for loan losses:
Balance, beginning of year	14	25	25
Provision charged to expense	0	0	(11)
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of period	14	$ 25	14
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	14		14
Loans:
Ending balance	1,166		1,185
Ending balance: individually evaluated for impairment	0		0
Ending balance: collectively evaluated for impairment	$ 1,166		$ 1,185

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 122,770	$ 123,975
Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	121,384	122,267
Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,386	1,708
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	69,892	67,169
Residential | Mortgage Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	69,468	66,074
Residential | Mortgage Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	424	1,095
Residential | Mortgage Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	10,252	11,756
Residential | Construction Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	10,252	11,756
Residential | Construction Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Construction Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied
Financing Receivable, Recorded Investment [Line Items]
Total Loans	6,447	6,464
Residential | Mortgage Loans, Non-Owner Occupied | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,957	6,442
Residential | Mortgage Loans, Non-Owner Occupied | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	490	22
Residential | Mortgage Loans, Non-Owner Occupied | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Residential | Mortgage Loans, Non-Owner Occupied | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	16,617	17,587
Commercial | Commercial Real Estate and Land Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	16,422	17,390
Commercial | Commercial Real Estate and Land Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	195	197
Commercial | Commercial Real Estate and Land Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Real Estate and Land Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,973	6,041
Commercial | Commercial Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	5,807	5,868
Commercial | Commercial Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	166	173
Commercial | Commercial Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Commercial | Commercial Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home Equity and Other Consumer
Financing Receivable, Recorded Investment [Line Items]
Total Loans	12,423	13,773
Home Equity and Other Consumer | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	12,312	13,552
Home Equity and Other Consumer | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home Equity and Other Consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	111	221
Home Equity and Other Consumer | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Home Equity and Other Consumer | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,166	1,185
Multi-Family Real Estate Loans | Satisfactory
Financing Receivable, Recorded Investment [Line Items]
Total Loans	1,166	1,185
Multi-Family Real Estate Loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total Loans	0	0
Multi-Family Real Estate Loans | Loss
Financing Receivable, Recorded Investment [Line Items]
Total Loans	$ 0	$ 0

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses (Details 3) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 373	$ 1,192
Current	122,397	122,783
Total Loans Receivable	122,770	123,975
Recorded Investment 90 Days and Accruing	0	0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	741
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	18	18
90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	355	433
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	355	448
Current	69,537	66,721
Total Loans Receivable	69,892	67,169
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	0	86
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	355	362
Residential | Construction loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	10,252	11,756
Total Loans Receivable	10,252	11,756
Recorded Investment 90 Days and Accruing	0	0
Residential | Construction loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Construction loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Construction loans | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	493
Current	6,447	5,971
Total Loans Receivable	6,447	6,464
Recorded Investment 90 Days and Accruing	0	0
Residential | Mortgage loans, non-owner occupied | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	493
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	0
Current	16,617	17,587
Total Loans Receivable	16,617	17,587
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial real estate and land loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [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	0
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	125
Current	5,973	5,916
Total Loans Receivable	5,973	6,041
Recorded Investment 90 Days and Accruing	0	0
Commercial | Commercial loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	125
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	18	126
Current	12,405	13,647
Total Loans Receivable	12,423	13,773
Recorded Investment 90 Days and Accruing	0	0
Home equity and other consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	37
Home equity and other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	18	18
Home equity and other consumer | 90 Days Past Due or More
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	71
Multi-family real estate loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	1,166	1,185
Total Loans Receivable	1,166	1,185
Recorded Investment 90 Days and Accruing	0	0
Multi-family real estate loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [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	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Loans with an allocated allowance:
Recorded Balance Total	$ 303		$ 307
Unpaid Principal Balance Total	303		307
Allocated Allowance Total	3		3
Average Investment in Impaired Loans Total	304	$ 794
Interest Income Recognized Total	6	8
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:
Unpaid Principal Balance	74		74
Recorded Balance	74		74
Average Investment in Impaired Loans	74	141
Interest Income Recognized	1	1
Allocated Allowance Total	3		3
Residential | Construction loans
Loans without an allocated allowance:
Recorded Balance	0		0
Unpaid Principal Balance	0		0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Unpaid Principal Balance	0		0
Recorded 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	187		190
Unpaid Principal Balance	187		190
Average Investment in Impaired Loans	188	195
Interest Income Recognized	4	3
Loans with an allocated allowance:
Unpaid Principal Balance	0		0
Recorded Balance	0		0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Allocated Allowance Total	0		0
Commercial | Commercial real estate and land loans
Loans without an allocated allowance:
Recorded Balance	0		0
Unpaid Principal Balance	0		0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Unpaid Principal Balance	0		0
Recorded Balance	0		0
Average Investment in Impaired Loans	0	158
Interest Income Recognized	0	0
Allocated Allowance Total	0		0
Commercial | Commercial loans
Loans without an allocated allowance:
Recorded Balance	0		0
Unpaid Principal Balance	0		0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	0
Loans with an allocated allowance:
Unpaid Principal Balance	0		0
Recorded Balance	0		0
Average Investment in Impaired Loans	0	300
Interest Income Recognized	0	4
Allocated Allowance Total	0		0
Home equity and other consumer
Loans without an allocated allowance:
Recorded Balance	42		43
Unpaid Principal Balance	42		43
Average Investment in Impaired Loans	42	0
Interest Income Recognized	1	0
Loans with an allocated allowance:
Unpaid Principal Balance	0		0
Recorded 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:
Unpaid Principal Balance	0		0
Recorded Balance	0		0
Average Investment in Impaired Loans	0	0
Interest Income Recognized	0	$ 0
Allocated Allowance Total	$ 0		$ 0

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	$ 355	$ 433
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	355	362
Residential | Construction loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Commercial | Commercial real estate and land loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Commercial | Commercial loans
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Nonaccrual loans, Total	0	71
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	3 Months Ended
	Mar. 31, 2019USD ($)Contracts
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	7
Recorded Investment | $	$ 303
Residential | Mortgage loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	1
Recorded Investment | $	$ 74
Residential | Construction loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0
Recorded Investment | $	$ 0
Residential | Mortgage loans, non-owner occupied
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	4
Recorded Investment | $	$ 187
Commercial | Commercial real estate and land loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0
Recorded Investment | $	$ 0
Commercial | Commercial loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0
Recorded Investment | $	$ 0
Home equity and other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	2
Recorded Investment | $	$ 42
Multi-family real estate loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contracts	0
Recorded Investment | $	$ 0

Loans and Allowance for Loan_10

Loans and Allowance for Loan Losses (Detail Textuals) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019USD ($)LoanContracts	Dec. 31, 2018USD ($)LoanProperty
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans serviced for the benefit of others	$ 1,770	$ 1,816
Number of loans | Contracts	7
Total troubled debt restructurings		$ 307
Number of real estate properties | Property		2
Foreclosed real estate held for sale, net		$ 217
Home equity loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Loan	2	2
Total troubled debt restructurings	$ 42	$ 43
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	$ 261	$ 264
Troubled debt restructurings with the largest totaling	$ 187	$ 190
Residential | Mortgage loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contracts	1
Number of real estate properties | Property		1
Foreclosed real estate held for sale, net		$ 90
Commercial | Commercial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contracts	0
Commercial | Commercial real estate and land loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of loans | Contracts	0
Number of real estate properties | Property		1
Foreclosed real estate held for sale, net		$ 127

Employee Stock Ownership Plan_3

Employee Stock Ownership Plan ("ESOP") (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Jul. 20, 2017
Employee Stock Ownership Plan [Abstract]
Shares allocated to participants	1,613	6,451
Shares released to participants	12,902	6,451
Unreleased shares	114,509	116,122
Total	129,024	129,024	129,024
Fair Value of Unreleased Shares	$ 1,826,419	$ 1,761,571

Employee Stock Ownership Plan_4

Employee Stock Ownership Plan ("ESOP") (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	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	$ 25	$ 26

Equity Incentive Plan (Detail T

Equity Incentive Plan (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			3 Months Ended
	Oct. 31, 2018	Sep. 30, 2018	Jul. 20, 2017	Mar. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock may be issued			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 payment				$ 61	$ 0
Total unrecognized compensation cost related to unvested share-based compensation granted				$ 1,101
Expected to be recognized over remaining period				4 years 4 months 24 days
Equity Incentive Plan 2018 | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted		32,255
Vesting rate		20.00%
Vesting period		5 years
Exercise price		$ 15.89
Expiration Period		10 years
Equity Incentive Plan 2018 | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted	69,356
Vesting rate	20.00%
Vesting period	5 years
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 may be issued		64,512
Equity Incentive Plan 2018 | Restricted stock | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		5 years
Number of restricted stock awarded		12,900
Equity Incentive Plan 2018 | Restricted stock | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Number of restricted stock awarded	29,050

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	$ 14,242	$ 14,161
Allowance for loan losses (in dollars)	1,152	1,187	$ 1,185	$ 1,181
Eagle Financial Bancorp, Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity	21,042	20,849
Allowance for loan losses (in dollars)	1,152	1,187
Total risk-based capital (to risk weighted assets) actual amount	$ 22,194	$ 22,036
Total risk-based capital (to risk weighted assets) actual ratio	17.20%	16.90%
Total risk-based capital (to risk weighted assets) minimum capital requirement amount	$ 10,352	$ 10,459
Total risk-based capital (to risk weighted assets) minimum capital requirement ratio	8.00%	8.00%
Total risk-based capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action amount	$ 12,941	$ 13,074
Total risk-based capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action ratio	10.00%	10.00%
Tier I capital (to risk weighted assets) actual amount	$ 21,042	$ 20,849
Tier I capital (to risk weighted assets) actual ratio	16.30%	15.90%
Tier I capital (to risk weighted assets) minimum capital requirement amount	$ 7,764	$ 7,844
Tier I capital (to risk weighted assets) minimum capital requirement ratio	6.00%	6.00%
Tier I capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action amount	$ 10,352	$ 10,459
Tier i capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action ratio	8.00%	8.00%
Common equity tier I capital (to risk weighted assets) actual amount	$ 21,042	$ 20,849
Common equity tier I capital (to risk weighted assets) actual ratio	16.30%	15.90%
Common equity tier I capital (to risk weighted assets) minimum capital requirement amount	$ 5,823	$ 5,883
Common equity tier I capital (to risk weighted assets) minimum capital requirement ratio	4.50%	4.50%
Common equity tier I capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action amount	$ 8,411	$ 8,498
Common equity tier I capital (to risk weighted assets) minimum to be well capitalized under prompt corrective action ratio	6.50%	6.50%
Tier I capital (to average assets) actual amount	$ 21,042	$ 20,849
Tier I capital (to average assets) actual ratio	15.40%	15.20%
Tier I capital (to average assets) minimum capital requirement amount	$ 5,453	$ 5,495
Tier I capital (to average assets) minimum capital requirement ratio	4.00%	4.00%
Tier I capital (to average assets) minimum to be well capitalized under prompt corrective action amount	$ 6,817	$ 6,868
Tier I capital (to average assets) minimum to be well capitalized under prompt corrective action ratio	5.00%	5.00%

Disclosure About Fair Values _3

Disclosure About Fair Values of Assets and Liabilities (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 71
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent)	$ 71	$ 71

Disclosure About Fair Values _4

Disclosure About Fair Values of Assets and Liabilities (Details 1) - Fair Value, Measurements, Nonrecurring $ in Thousands	Mar. 31, 2019USD ($)Percent	Dec. 31, 2018USD ($)Percent
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) | $	$ 71	$ 71
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) | $	$ 71	$ 71
Level 3 | Minimum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input | Percent	10	10
Level 3 | Maximum | Marketability discount | Market comparable properties
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans (collateral dependent) measurement input | Percent	15	15

Disclosure About Fair Values _5

Disclosure About Fair Values of Assets and Liabilities (Details 2) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Carrying Amount
Financial Assets
Cash and cash equivalents	$ 7,081	$ 7,434
Interest-bearing time deposits	2,739	3,486
Loans held for sale	3,000	1,827
Loans, net of allowance for losses	112,783	113,317
FHLB stock	754	754
FHLB lender risk account receivable	3,373	3,377
Accrued Interest receivable	364	354
Financial Liabilities
Deposits	105,966	106,369
FHLB advances	0	0
Advances from borrowers for taxes and insurance	624	950
Accrued Interest payable	2	1
Fair Value
Financial Assets
Cash and cash equivalents	7,081	7,434
Interest-bearing time deposits	2,739	3,486
Loans held for sale	3,000	1,827
Loans, net of allowance for losses	111,779	114,248
FHLB stock	754	754
FHLB lender risk account receivable	3,361	3,294
Accrued Interest receivable	364	354
Financial Liabilities
Deposits	105,641	105,829
FHLB advances	0	0
Advances from borrowers for taxes and insurance	624	950
Accrued Interest payable	2	1
Level 1
Financial Assets
Cash and cash equivalents	7,081	7,434
Interest-bearing time deposits	2,739	3,486
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	0	0
FHLB lender risk account receivable	0	0
Accrued Interest receivable	0	0
Financial Liabilities
Deposits	57,782	59,872
FHLB advances	0	0
Advances from borrowers for taxes and insurance	0	0
Accrued Interest payable	0	0
Level 2
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	0	0
Loans, net of allowance for losses	0	0
FHLB stock	754	754
FHLB lender risk account receivable	0	0
Accrued Interest receivable	364	354
Financial Liabilities
Deposits	47,859	45,957
FHLB advances	0	0
Advances from borrowers for taxes and insurance	624	950
Accrued Interest payable	2	1
Level 3
Financial Assets
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Loans held for sale	3,000	1,827
Loans, net of allowance for losses	111,779	114,248
FHLB stock	0	0
FHLB lender risk account receivable	3,361	3,294
Accrued Interest receivable	0	0
Financial Liabilities
Deposits	0	0
FHLB advances	0	0
Advances from borrowers for taxes and insurance	0	0
Accrued Interest payable	$ 0	$ 0

Disclosure About Fair Values _6

Disclosure About Fair Values of Assets and Liabilities (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair value adjustments, allocated allowances and charge-offs, on impaired loans and foreclosed assets held for sale	$ 0	$ 0

Commitments and Credit Risk (De

Commitments and Credit Risk (Details) $ in Thousands	Mar. 31, 2019USD ($)
Line of Credit Facility [Line Items]
Total commitments	$ 15,899
Unused lines of credit
Line of Credit Facility [Line Items]
Total commitments	3,809
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	$ 12,090

Commitments and Credit Risk (_2

Commitments and Credit Risk (Detail Textuals) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Other Commitments [Line Items]
Undisbursed loans in process	$ 8,851	$ 9,485
Minimum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	3.875%	3.125%
Maximum
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	5.25%	5.73%
Home equity loan
Other Commitments [Line Items]
Loans approved but not yet originated with variable interest rate percentage	5.50%
Loans approved but not yet originated with fixed interest rate	$ 26