Rendering

Component: (Network and Table)
Network
139 - Disclosure - Employee and Director Benefits (Tables)
(http://www.cincinnatibancorp.com/role/EmployeeAndDirectorBenefitsTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001635484 (http://www.sec.gov/CIK)
Compensation and Retirement Disclosure [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Compensation and Retirement Disclosure [Abstract]
 
Employee Stock Ownership Plan (ESOP) Disclosures [Table Text Block]
A summary of the ESOP shares as of December 31 are as follows:
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Shares released to participants
 
 
4,493
 
 
4,493
 
Share allocated to participants
 
 
4,493
 
 
-
 
Unreleased shares
 
 
58,411
 
 
62,904
 
Total
 
 
67,397
 
 
67,397
 
 
 
 
 
 
 
 
 
Fair Value of unreleased shares
 
$
598,713
 
$
624,096
 
  
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
The Company uses a December 31 measurement date for the plan. Information about the plan’s funded status and pension cost follows:
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Change in benefit obligation:
 
 
 
 
 
 
 
Beginning of year
 
$
421,094
 
$
385,960
 
Service cost
 
 
14,245
 
 
14,635
 
Interest cost
 
 
16,977
 
 
15,721
 
(Gain)/loss
 
 
(17,395)
 
 
19,778
 
Benefits paid
 
 
(15,000)
 
 
(15,000)
 
 
 
 
 
 
 
 
 
End of year
 
$
419,921
 
$
421,094
 
  
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]
Amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic benefit cost consist of:
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Prior service cost
 
$
25,280
 
$
-
 
Net (gain)/loss
 
$
77
 
$
-
 
  
Schedule of Net Benefit Costs [Table Text Block]
The estimated prior service credit for the plan that will be amortized from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year is approximately $25,280.
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Components of net periodic benefit cost:
 
 
 
 
 
 
 
Service cost
 
$
14,245
 
$
14,635
 
Interest Cost
 
 
16,977
 
 
15,721
 
(Gain)/loss recognized
 
 
1,212
 
 
-
 
Prior service cost
 
 
25,280
 
 
25,280
 
 
 
 
 
 
 
 
 
 
 
$
57,714
 
$
55,636
 
  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
The retiree accrued liability expected to be reversed from the plan as of December 31, 2016 and December 31, 2015 is as follows:
 
 
 
2016
 
2015
 
 
 
 
 
 
 
One year or less
 
$
15
 
$
15
 
Over one year to two years
 
 
15
 
 
15
 
Over two years to three years
 
 
30
 
 
15
 
Over three years to four years
 
 
30
 
 
30
 
Over four years to five years
 
 
30
 
 
30
 
Thereafter
 
 
105
 
 
120
 
 
 
 
 
 
 
 
 
 
 
$
225
 
$
225
 
  
Schedule of Assumptions Used [Table Text Block]
Significant assumptions for the benefit plan liability include the following as of December 31, 2016 and 2015:
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Weighted average assumptions used to determine benefit cost obligation:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Discount Rate
 
 
4.27
%
 
3.93
%