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)

9 Months Ended

Sep. 30, 2025

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

	*September 30, 2025*			*December 31, 2024*
	(Dollars in thousands)
First mortgage loans
1-4 family residential	$	121,443		$	119,409
Multi-family		3,272			3,368
Commercial		4,318			4,197
Construction		4,518			3,651
Total first mortgage loans		133,551			130,625
Consumer loans		284			282
Total loans		133,835			130,907
Net deferred loan costs		362			650
Allowance for credit losses on loans		(1,260	)		(1,201	)
Total loans, net	$	132,937		$	130,356

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

	*September 30, 2025*
	*1-4 family*
	*residential*		*Multi-family*		*Commercial*		*Construction*		*Consumer*			*Total*
	(Dollars in thousands)
Three months ended
Beginning balance	$	1,056	$	37	$	44	$	61	$	2		$	1,200
Charge-offs		—		—		—		—		—			—
Recoveries		—		—		—		—		99			99
Net recoveries (charge-offs)		—		—		—		—		99			99
Provision for (release of) credit losses		47		2		—		10		(98	)		(39	)
Ending balance	$	1,103	$	39	$	44	$	71	$	3		$	1,260

	*September 30, 2025*
	*1-4 family*
	*residential*		*Multi-family*		*Commercial*		*Construction*		*Consumer*			*Total*
	(Dollars in thousands)
Nine months ended
Beginning balance	$	1,056	$	37	$	41	$	65	$	2		$	1,201
Charge-offs		—		—		—		—		—			—
Recoveries		—		—		—		—		99			99
Net recoveries (charge-offs)		—		—		—		—		99			99
Provision for (release of) credit losses		47		2		3		6		(98	)		(40	)
Ending balance	$	1,103	$	39	$	44	$	71	$	3		$	1,260

	*September 30, 2024*
	*1-4 family*
	*residential*			*Multi-family*		*Commercial*		*Construction*		*Consumer*		*Total*
	(Dollars in thousands)
Three months ended
Beginning balance	$	1,165		$	36	$	41	$	24	$	1	$	1,267
Charge-offs		—			—		—		—		—		—
Recoveries		—			—		—		—		—		—
Net recoveries (charge-offs)		—			—		—		—		—		—
(Release of) provision for credit losses		(1	)		3		1		—		1		4
Ending balance	$	1,164		$	39	$	42	$	24	$	2	$	1,271

	*September 30, 2024*
	*1-4 family*
	*residential*		*Multi-family*			*Commercial*		*Construction*		*Consumer*		*Total*
	(Dollars in thousands)
Nine 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		70		(1	)		5		20		1		95
Ending balance	$	1,164	$	39		$	42	$	24	$	2	$	1,271

Financing Receivable Credit Quality Indicators [Table Text Block]

	*As of September 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	$	15,330	$	14,001	$	18,969	$	11,280	$	16,631	$	39,104	$	5,843	$	—	$	121,158
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		263		—		—		—		22		—		—		285
Total 1-4 family residential		15,330		14,264		18,969		11,280		16,631		39,126		5,843		—		121,443
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Multi-family
Pass		—		509		—		—		223		2,540		—		—	$	3,272
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total multi-family		—		509		—		—		223		2,540		—		—		3,272
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Commercial
Pass		—		—		169		—		93		2,898		1,158		—	$	4,318
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total commercial		—		—		169		—		93		2,898		1,158		—		4,318
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Construction
Pass		933		3,493		92		—		—		—		—		—	$	4,518
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total construction		933		3,493		92		—		—		—		—		—		4,518
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Consumer
Pass		125		54		54		44		5		2		—		—	$	284
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Total consumer		125		54		54		44		5		2		—		—		284
Current year-to-date gross write-offs		—		—		—		—		—		—		—		—		—
Total
Pass		16,388		18,057		19,284		11,324		16,952		44,544		7,001		—		133,550
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		263		—		—		—		22		—		—		285
Total		16,388		18,320		19,284		11,324		16,952		44,566		7,001		—		133,835
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)
September 30, 2025
1-4 family residential	$	179	$	—	$	285	$	464	$	120,979	$	121,443
Multi-family		—		—		—		—		3,272		3,272
Commercial		—		—		—		—		4,318		4,318
Construction		—		—		—		—		4,518		4,518
Consumer		—		—		—		—		284		284
Total	$	179	$	—	$	285	$	464	$	133,371	$	133,835

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]

	*September 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	$	285	$	285	$	—	$	—	$	200	$	200
Multi-family		—		—		—		—		—		—
Commercial		—		—		—		—		—		—
Construction		—		—		—		—		—		—
Consumer loans		—		—		—		—		—		—
Total loans	$	285	$	285	$	—	$	—	$	200	$	200