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Condensed Financial Information - Parent Company Only | 12 Months Ended
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Dec. 31, 2018
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
Condensed Financial Information - Parent Company Only | Condensed Financial Information – Parent Company Only EAGLE FINANCIAL SERVICES , INC. (Parent Company Only) Balance Sheets December 31, 2018 and 2017 (dollars in thousands)
|  | 2018 |  | 2017
Assets |  |  |  |
Cash held in subsidiary bank |  | $ | 402 |  |  | $ | 426 |
Loans, net of allowance |  | 2,896 |  |  | 2,825 |
Investment in subsidiaries, at cost, plus undistributed net income |  | 84,210 |  |  | 80,459 |
Other assets |  | 91 |  |  | 107 |
Total assets |  | $ | 87,599 |  |  | $ | 83,817 |
Liabilities and Shareholders’ Equity |  |  |  |
Total liabilities |  | $ | — |  |  | $ | — |
Shareholders’ Equity |  |  |  |
Preferred stock |  | $ | — |  |  | $ | — |
Common stock |  | 8,573 |  |  | 8,587 |
Surplus |  | 11,992 |  |  | 12,075 |
Retained earnings |  | 68,587 |  |  | 62,845 |
Accumulated other comprehensive (loss) income |  | (1,553 | ) |  | 310 |
Total shareholders’ equity |  | $ | 87,599 |  |  | $ | 83,817 |
Total liabilities and shareholders’ equity |  | $ | 87,599 |  |  | $ | 83,817 |
EAGLE FINANCIAL SERVICES , INC. (Parent Company Only) Statements of Income Years Ended December 31, 2018, 2017, and 2016 (dollars in thousands)
|  | 2018 |  | 2017 |  | 2016
Income |  |  |  |  |  |
Dividends from subsidiary bank |  | $ | 3,500 |  |  | $ | 3,800 |  |  | $ | 4,350 |
Interest and fees on loans |  | 115 |  |  | 106 |  |  | 97 |
Other interest and dividends |  | — |  |  | — |  |  | 2 |
Other income |  | — |  |  | — |  |  | 149 |
Total income |  | $ | 3,615 |  |  | $ | 3,906 |  |  | $ | 4,598 |
Expenses |  |  |  |  |  |
Interest expense on borrowings |  | $ | — |  |  | $ | — |  |  | $ | 143 |
Other operating expenses |  | 272 |  |  | 255 |  |  | 211 |
Total expenses |  | $ | 272 |  |  | $ | 255 |  |  | $ | 354 |
Income before income tax (benefit) and equity in undistributed earnings of subsidiary bank |  | $ | 3,343 |  |  | $ | 3,651 |  |  | $ | 4,244 |
Income Tax (Benefit) |  | (45 | ) |  | (58 | ) |  | (36 | )
Income before equity in undistributed earnings of subsidiary bank |  | $ | 3,388 |  |  | $ | 3,709 |  |  | $ | 4,280 |
Equity in Undistributed Net Income of Subsidiary Bank |  | 5,613 |  |  | 4,077 |  |  | 2,090 |
Net income |  | $ | 9,001 |  |  | $ | 7,786 |  |  | $ | 6,370 |
Comprehensive income |  | $ | 7,138 |  |  | $ | 8,069 |  |  | $ | 5,295 |
EAGLE FINANCIAL SERVICES , INC. (Parent Company Only) Statements of Cash Flows Years Ended December 31, 2018, 2017, and 2016 (dollars in thousands)
|  | 2018 |  | 2017 |  | 2016
Cash Flows from Operating Activities |  |  |  |  |  |
Net Income |  | $ | 9,001 |  |  | $ | 7,786 |  |  | $ | 6,370 |
Adjustments to reconcile net income to net cash provided by operating activities |  |  |  |  |  |
Provision for (Recovery of) loan losses |  | 2 |  |  | (2 | ) |  | (2 | )
Fair value adjustment on derivative contract |  | — |  |  | — |  |  | (149 | )
Stock-based compensation expense |  | 518 |  |  | 382 |  |  | 314 |
Undistributed earnings of subsidiary bank |  | (5,613 | ) |  | (4,077 | ) |  | (2,090 | )
Changes in assets and liabilities: |  |  |  |  |  |
Decrease (increase) in other assets |  | 15 |  |  | (62 | ) |  | (39 | )
(Decrease) in other liabilities |  | — |  |  | — |  |  | (568 | )
Net cash provided by operating activities |  | $ | 3,923 |  |  | $ | 4,027 |  |  | $ | 3,836 |
Cash Flows from Investing Activities |  |  |  |  |  |
Net (increase) decrease in loans |  | $ | (73 | ) |  | $ | 58 |  |  | $ | 62 |
Net cash (used in) provided by investing activities |  | $ | (73 | ) |  | $ | 58 |  |  | $ | 62 |
Cash Flows from Financing Activities |  |  |  |  |  |
Cash dividends paid |  | $ | (2,776 | ) |  | $ | (2,652 | ) |  | $ | (2,354 | )
Issuance of common stock, employee benefit plan |  | 163 |  |  | 166 |  |  | 81 |
Retirement of common stock |  | (1,261 | ) |  | (1,564 | ) |  | (2,143 | )
Net cash (used in) financing activities |  | $ | (3,874 | ) |  | $ | (4,050 | ) |  | $ | (4,416 | )
(Decrease) increase in cash |  | $ | (24 | ) |  | $ | 35 |  |  | $ | (518 | )
Cash |  |  |  |  |  |
Beginning |  | $ | 426 |  |  | $ | 391 |  |  | $ | 909 |
Ending |  | $ | 402 |  |  | $ | 426 |  |  | $ | 391 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96868048&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
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