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Share Based Compensation | 3 Months Ended
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Mar. 31, 2017
Share Based Compensation [Abstract] |
SHARE BASED COMPENSATION | NOTE 8 - SHARE BASED COMPENSATION In April 2008, the shareholders approved a share-based incentive compensation plan, the SB Financial Group, Inc. 2008 Stock Incentive Plan (the “2008 Plan”). The 2008 Plan permits the grant or award of incentive stock options, nonqualified stock options; stock appreciation rights (“SARs”) and restricted stock for up to 250,000 Common shares of the Company. Option awards are granted with an exercise price equal to the market price of the Company’s stock at the date of grant and those option awards vest based on 5 years of continuous service and have 10-year contractual terms. A summary of incentive option activity under the Company’s plans as of March 31, 2017 and changes during the quarter then ended, is presented below:
|  | Shares |  |  | Weighted-Average Exercise Price |  |  | Weighted-Average Remaining Term |
Outstanding, December 31, 2016 |  |  | 145,894 |  |  | $ | 7.85 |  |  |  |  |
Granted |  |  | - |  |  |  | - |  |  |  |  |
Exercised |  |  | (36,517 | ) |  |  | 10.29 |  |  |  |  |
Forfeited |  |  | - |  |  |  | - |  |  |  |  |
Expired |  |  | (10,127 | ) |  |  | 11.50 |  |  |  |  |
Outstanding, March 31, 2017 |  |  | 99,250 |  |  |  | 6.97 |  |  |  | 2.90 |
Exercisable, March 31, 2017 |  |  | 99,250 |  |  |  | 6.97 |  |  |  | 2.90 |
A summary of restricted stock activity under the Company’s plans as of March 31, 2017 and changes during the quarter then ended, is presented below:
|  | Shares |  |  | Weighted-Average Value per Share |
Nonvested, December 31, 2016 |  |  | 35,498 |  |  | $ | 9.44 |
Granted |  |  | 24,352 |  |  |  | 18.84 |
Vested |  |  | (13,429 | ) |  |  | 9.04 |
Forfeited |  |  | - |  |  |  | - |
Nonvested, March 31, 2017 |  |  | 46,421 |  |  | $ | 14.57 |

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=65895303&loc=d3e17540-113929 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68057994&loc=d3e25284-112666 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 + Details
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