NSTS Bancorp, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Cover
- Document And Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Note 11 - Stock Based Compensation (Tables)

v3.25.1

Note 11 - Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Employee Stock Ownership Plan (ESOP) Disclosures [Table Text Block]

	*As of December 31,*
	*2024*			*2023*
	(Dollars in thousands)
Shares allocated		64,844			43,624
Shares distributed to plan participants		(1,597	)		—
Unallocated		366,992			388,212
Total ESOP shares		430,239			431,836

Fair value of unearned shares as of December 31, 2024 and December 31, 2023 respectively	$	4,331		$	3,692

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

Stock Option	*Shares*			*Weighted Average Exercise Price*		Aggregate Intrinsic Value⁽¹⁾

Options, outstanding January 1, 2023		—		$	—	$	—
Granted		465,500			9.36
Exercised		—			—
Forfeited		—			—
Options, outstanding December 31, 2023		465,500		$	9.36	$	70
Exercisable - End of Period		23,000		$	9.36	$	3

Options, outstanding January 1, 2024		465,500		$	9.36	$	70
Granted		58,000			11.34
Exercised		(23,000	)		9.36
Forfeited		—			—
Options, outstanding December 31, 2024		500,500		$	9.59	$	1,106
Exercisable - End of Period		106,900		$	9.36	$	261

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

Restricted Stock	*Shares*			*Weighted Average Grant Date Fair Value*

Nonvested balance as of December 31, 2022		—		$	—
Granted		187,200			9.36
Vested		(9,200	)		9.36
Forfeited		—			—
Nonvested balance as of December 31, 2023		178,000		$	9.36

Nonvested balance as of December 31, 2023		178,000		$	9.36
Granted		16,700			11.30
Vested		(42,960	)		9.36
Forfeited		—			—
Nonvested balance as of December 31, 2024		151,740		$	9.57

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Year Ended December 31,*
	*2024*		*2023*
	(Dollars in thousands)
Stock option expense	$	373	$	252
Restricted stock expense		394		267
Total stock based compensation expense	$	767	$	519

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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