NSTS Bancorp, Inc. Annual report pursuant to Section 13 and 15(d)

Note 4 - Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2021

	*Collectively evaluated*				*Individually evaluated*				*Total*
	*Allowance for loan losses*		*Recorded investment in loans*		*Allowance for loan losses*		*Recorded investment in loans*		*Allowance for loan losses*		*Recorded investment in loans*
		(Dollars in thousands)
December 31, 2021
1-4 family residential	$	557	$	86,892	$	118	$	1,136	$	675	$	88,028
Multi-family		69		3,497		—		—		69		3,497
Commercial		25		4,604		—		—		25		4,604
Consumer		10		372		—		—		10		372
Total	$	661	$	95,365	$	118	$	1,136	$	779	$	96,501
December 31, 2020
1-4 family residential	$	648	$	84,775	$	150	$	2,423	$	798	$	87,198
Multi-family		29		5,736		—		—		29		5,736
Commercial		38		5,340		—		—		38		5,340
Consumer		5		286		—		99		5		385
Total	$	720	$	96,137	$	150	$	2,522	$	870	$	98,659

	*31-89 Days Past Due and Accruing*		*Greater than 90 Days Past Due and Accruing*		*Non-Accrual*		*Total Past Due and Non-Accrual*		*Current*		*Total Loan Balance*
		(Dollars in thousands)
December 31, 2021
1-4 family residential	$	—	$	41	$	102	$	143	$	87,885	$	88,028
Multi-family		—		—		—		—		3,497		3,497
Commercial		—		—		—		—		4,604		4,604
Consumer		—		—		—		—		372		372
Total	$	—	$	41	$	102	$	143	$	96,358	$	96,501
December 31, 2020
1-4 family residential	$	—	$	75	$	280	$	355	$	86,843	$	87,198
Multi-family		—		—		—		—		5,736		5,736
Commercial		—		—		—		—		5,340		5,340
Consumer		99		—		—		99		286		385
Total	$	99	$	75	$	280	$	454	$	98,205	$	98,659

	*Recorded investment*		*Unpaid principal balance*		*Related allowance*		*Average recorded investment*		*Interest income recognized*
		(Dollars in thousands)
December 31, 2021
With no related allowance recorded
1-4 family residential	$	355	$	595	$	—	$	348	$	26
Multi-family		—		—		—		—		—
Commercial		—		—		—		—		—
Consumer		—		—		—		—		—
Total	$	355	$	595	$	—	$	348	$	26
With a related allowance recorded
1-4 family residential	$	781	$	797	$	118	$	797	$	35
Multi-family		—		—		—		—		—
Commercial		—		—		—		—		—
Consumer		—		—		—		—		—
Total	$	781	$	797	$	118	$	797	$	35
Total individually assessed as of December 31, 2021	$	1,136	$	1,392	$	118	$	1,145	$	61
December 31, 2020
With no related allowance recorded
1-4 family residential	$	1,348	$	1,676	$	—	$	1,382	$	73
Multi-family		—		—		—		—		—
Commercial		—		—		—		—		—
Consumer		99		99		—		89		6
Total	$	1,447	$	1,775	$	—	$	1,471	$	79
With a related allowance recorded
1-4 family residential	$	1,075	$	1,120	$	150	$	1,104	$	51
Multi-family		—		—		—		—		—
Commercial		—		—		—		—		—
Consumer		—		—		—		—		—
Total	$	1,075	$	1,120	$	150	$	1,104	$	51
Total individually assessed as of December 31, 2020	$	2,522	$	2,895	$	150	$	2,575	$	130