NSTS Bancorp, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Note 3 - Loans and Allowance for Credit Losses (Tables)

Note 3 - Loans and Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	*June 30, 2025*			*December 31, 2024*
	(Dollars in thousands)
First mortgage loans
1-4 family residential	$	121,837		$	119,409
Multi-family		3,304			3,368
Commercial		4,271			4,197
Construction		3,901			3,651
Total first mortgage loans		133,313			130,625
Consumer loans		314			282
Total loans		133,627			130,907
Net deferred loan costs		408			650
Allowance for credit losses on loans		(1,200	)		(1,201	)
Total loans, net	$	132,835		$	130,356

Financing Receivable, Allowance for Credit Loss [Table Text Block]

	*June 30, 2025*
	*1-4 family*
	*residential*		*Multi-family*		*Commercial*		*Construction*		*Consumer*		*Total*
	(Dollars in thousands)
Three months ended
Beginning balance	$	1,034	$	37	$	38	$	45	$	2	$	1,156
Charge-offs		—		—		—		—		—		—
Recoveries		—		—		—		—		—		—
Net recoveries (charge-offs)		—		—		—		—		—		—
Provision for credit losses		22		—		6		16		—		44
Ending balance	$	1,056	$	37	$	44	$	61	$	2	$	1,200

	*June 30, 2025*
	*1-4 family*
	*residential*		*Multi-family*		*Commercial*		*Construction*			*Consumer*		*Total*
	(Dollars in thousands)
Six months ended
Beginning balance	$	1,056	$	37	$	41	$	65		$	2	$	1,201
Charge-offs		—		—		—		—			—		—
Recoveries		—		—		—		—			—		—
Net recoveries (charge-offs)		—		—		—		—			—		—
Provision for (release of) credit losses		—		—		3		(4	)		—		(1	)
Ending balance	$	1,056	$	37	$	44	$	61		$	2	$	1,200

	*June 30, 2024*
	*1-4 family*
	*residential*		*Multi-family*		*Commercial*		*Construction*		*Consumer*			*Total*
	(Dollars in thousands)
Three months ended
Beginning balance	$	1,091	$	36	$	37	$	11	$	2		$	1,177
Charge-offs		—		—		—		—		—			—
Recoveries		—		—		—		—		—			—
Net recoveries (charge-offs)		—		—		—		—		—			—
Provision for (release of) credit losses		74		—		4		13		(1	)	$	90
Ending balance	$	1,165	$	36	$	41	$	24	$	1		$	1,267

	*June 30, 2024*
	*1-4 family*
	*residential*		*Multi-family*			*Commercial*		*Construction*		*Consumer*		*Total*
	(Dollars in thousands)
Six months ended
Beginning balance	$	1,094	$	40		$	37	$	4	$	1	$	1,176
Charge-offs		—		—			—		—		—		—
Recoveries		—		—			—		—		—		—
Net recoveries (charge-offs)		—		—			—		—		—		—
Provision for (release of) credit losses		71		(4	)		4		20		—		91
Ending balance	$	1,165	$	36		$	41	$	24	$	1	$	1,267

Financing Receivable Credit Quality Indicators [Table Text Block]

	*As of June 30, 2025*
	*Term loans amortized cost basis by origination year*
	*2025*		*2024*		*2023*		*2022*		*2021*		*Prior*		*Revolving loans amortized cost basis*		*Revolving loans converted to term loans amortized cost basis*		*Total*
	(Dollars in thousands)
1-4 family residential
Pass	$	12,235	$	15,068	$	19,831	$	12,265	$	16,825	$	40,210	$	5,116	$	—	$	121,550
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		263		—		—		—		24		—		—		287
Total 1-4 family residential		12,235		15,331		19,831		12,265		16,825		40,234		5,116		—		121,837
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Multi-family
Pass		—		511		—		—		226		2,567		—		—	$	3,304
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total multi-family		—		511		—		—		226		2,567		—		—		3,304
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Commercial
Pass		—		—		171		—		94		2,960		1,046		—	$	4,271
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total commercial		—		—		171		—		94		2,960		1,046		—		4,271
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Construction
Pass		507		3,299		95		—		—		—		—		—	$	3,901
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total construction		507		3,299		95		—		—		—		—		—		3,901
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Consumer
Pass		120		75		62		49		6		2		—		—	$	314
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total consumer		120		75		62		49		6		2		—		—		314
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Total
Pass		12,862		18,953		20,159		12,314		17,151		45,739		6,162		—		133,340
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		263		—		—		—		24		—		—		287
Total		12,862		19,216		20,159		12,314		17,151		45,763		6,162		—		133,627
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—

	As of December 31, 2024
	Term loans amortized cost basis by origination year
	2024		2023		2022		2021		Prior		Revolving loans amortized cost basis		Revolving loans converted to term loans amortized cost basis		Total
	(Dollars in thousands)
1-4 family residential
Pass	$	20,577	$	20,986	$	12,421	$	18,074	$	43,245	$	4,106	$	—	$	119,409
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total 1-4 family residential		20,577		20,986		12,421		18,074		43,245		4,106		—		119,409
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—
Multi-family
Pass		515		—		—		230		2,623		—		—		3,368
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total multi-family		515		—		—		230		2,623		—		—		3,368
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—
Commercial
Pass		148		301		—		96		3,158		494		—		4,197
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total commercial		148		301		—		96		3,158		494		—		4,197
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—
Construction
Pass		3,134		517		—		—		—		—		—		3,651
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total construction		3,134		517		—		—		—		—		—		3,651
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—
Consumer
Pass		127		77		58		18		2		—		—		282
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total consumer		127		77		58		18		2		—		—		282
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—
Total
Pass		24,501		21,881		12,479		18,418		49,028		4,600		—		130,907
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total		24,501		21,881		12,479		18,418		49,028		4,600		—		130,907
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—

Financing Receivable, Past Due [Table Text Block]

	*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)
June 30, 2025
1-4 family residential	$	455	$	—	$	287	$	742	$	121,095	$	121,837
Multi-family		—		—		—		—		3,304		3,304
Commercial		—		—		—		—		4,271		4,271
Construction		—		—		—		—		3,901		3,901
Consumer		—		—		—		—		314		314
Total	$	455	$	—	$	287	$	742	$	132,885	$	133,627

December 31, 2024
1-4 family residential	$	371	$	—	$	—	$	371	$	119,038	$	119,409
Multi-family		—		—		—		—		3,368		3,368
Commercial		—		—		—		—		4,197		4,197
Construction		—		—		—		—		3,651		3,651
Consumer		—		—		—		—		282		282
Total	$	371	$	—	$	—	$	371	$	130,536	$	130,907

Financing Receivable, Nonaccrual [Table Text Block]

	*June 30, 2025*				*December 31, 2024*				*January 1, 2024*
	*Nonaccrual with no Allowance for Credit Losses*		*Total Nonaccrual*		*Nonaccrual with no Allowance for Credit Losses*		*Total Nonaccrual*		*Nonaccrual with no Allowance for Credit Losses*		*Total Nonaccrual*
	(Dollars in thousands)
First mortgage loans
1-4 family residential	$	287	$	287	$	—	$	—	$	200	$	200
Multi-family		—		—		—		—		—		—
Commercial		—		—		—		—		—		—
Construction		—		—		—		—		—		—
Consumer loans		—		—		—		—		—		—
Total loans	$	287	$	287	$	—	$	—	$	200	$	200