Basis of Presentation	3 Months Ended
Mar. 31, 2016
Basis Of Accounting [Abstract]
Basis of Presentation	Note 1: Basis of Presentation The accompanying unaudited consolidated financial statements of FSB Community Bankshares, Inc., (the “Company”), Fairport Savings Bank (the “Bank”) and its other wholly owned subsidiary, Fairport Wealth Management, have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, the instructions for Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes necessary for a complete presentation of consolidated financial condition, results of operations and cash flows in conformity with generally accepted accounting principles. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for a fair presentation, have been included. Operating results for the three months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 or any other interim period. The Company's consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States and follow practices within the banking industry. Application of these principles requires management to make estimates, assumptions, and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statements; accordingly, as this information changes, the financial statements could reflect different estimates, assumptions, and judgments. Certain policies inherently have a greater reliance on the use of estimates, assumptions, and judgments and as such have a greater possibility of producing results that could be materially different than originally reported. Estimates, assumptions, and judgments are necessary when assets and liabilities are required to be recorded at fair value or when an asset or liability needs to be recorded contingent upon a future event. Carrying assets and liabilities at fair value inherently results in more financial statement volatility. The fair values and information used to record valuation adjustments for certain assets and liabilities are based on quoted market prices or are provided by other third-party sources, when available. When third party information is not available, valuation adjustments are estimated in good faith by management. On March 2, 2016, the Board of Directors of the Company, FSB Community Bankshares, MHC (the “MHC”), and the Bank announced the adoption of a Plan of Conversion and Reorganization (“Plan of Conversion”). Pursuant to the Plan of Conversion, the MHC will sell its majority ownership interest in the Company in a “second step” stock offering. On May 13, 2016, the Securities and Exchange Commission declared the registration statement of FSB Bancorp, Inc., a Maryland corporation (the “New Holding Company”) relating to the sale of its common stock effective. The New Holding Company is proposing to sell between 765,000 shares and 1,035,000 shares of common stock at $10.00 per share in the offering. Concurrent with the completion of the offering, shares of common stock of the Company will be converted into the right to receive between 0.8041 of a share and 1.0879 shares of New Holding Company common stock for each share of the Company’s common stock that was owned immediately prior to completion of the conversion. Cash in lieu of fractional shares will be paid based on the offering price of $10.00 per share. Following completion of the conversion and offering, the Bank will be 100% owned by the New Holding Company and the New Holding Company will be 100% owned by public stockholders.

Basis of Presentation

3 Months Ended

Mar. 31, 2016

Note 1: Basis of Presentation

The accompanying unaudited consolidated financial statements of FSB Community Bankshares, Inc., (the “Company”), Fairport Savings Bank (the “Bank”) and its other wholly owned subsidiary, Fairport Wealth Management, have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, the instructions for Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes necessary for a complete presentation of consolidated financial condition, results of operations and cash flows in conformity with generally accepted accounting principles. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for a fair presentation, have been included. Operating results for the three months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 or any other interim period.

The Company's consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States and follow practices within the banking industry. Application of these principles requires management to make estimates, assumptions, and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statements; accordingly, as this information changes, the financial statements could reflect different estimates, assumptions, and judgments. Certain policies inherently have a greater reliance on the use of estimates, assumptions, and judgments and as such have a greater possibility of producing results that could be materially different than originally reported. Estimates, assumptions, and judgments are necessary when assets and liabilities are required to be recorded at fair value or when an asset or liability needs to be recorded contingent upon a future event. Carrying assets and liabilities at fair value inherently results in more financial statement volatility. The fair values and information used to record valuation adjustments for certain assets and liabilities are based on quoted market prices or are provided by other third-party sources, when available. When third party information is not available, valuation adjustments are estimated in good faith by management.

On March 2, 2016, the Board of Directors of the Company, FSB Community Bankshares, MHC (the “MHC”), and the Bank announced the adoption of a Plan of Conversion and Reorganization (“Plan of Conversion”). Pursuant to the Plan of Conversion, the MHC will sell its majority ownership interest in the Company in a “second step” stock offering. On May 13, 2016, the Securities and Exchange Commission declared the registration statement of FSB Bancorp, Inc., a Maryland corporation (the “New Holding Company”) relating to the sale of its common stock effective. The New Holding Company is proposing to sell between 765,000 shares and 1,035,000 shares of common stock at $10.00 per share in the offering. Concurrent with the completion of the offering, shares of common stock of the Company will be converted into the right to receive between 0.8041 of a share and 1.0879 shares of New Holding Company common stock for each share of the Company’s common stock that was owned immediately prior to completion of the conversion. Cash in lieu of fractional shares will be paid based on the offering price of $10.00 per share. Following completion of the conversion and offering, the Bank will be 100% owned by the New Holding Company and the New Holding Company will be 100% owned by public stockholders.