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Susan H. Murphy

Director at ACME UNITED
Board

About Susan H. Murphy

Independent director of Acme United Corporation; age 73 and director since 2003. Vice President Emerita of Cornell University, following a 38‑year career across admissions, student services, and development; holds a Ph.D. in Educational Administration from Cornell. Serves on ACU’s Compensation Committee; designated as an independent director under NYSE American rules; also named as a proxy holder for the 2025 annual meeting .

Past Roles

OrganizationRoleTenureCommittees / Impact
Cornell UniversityDean of Admissions & Financial Aid1985–1994Senior leadership in admissions and financial aid
Cornell UniversityVice President of Student & Academic Services1994–June 2015Oversight of student and academic services across a complex institution
Cornell UniversityAlumni Affairs & Development (post‑VP role)2015–2016Continued senior leadership until retirement
Cornell UniversityVice President Emerita2016–presentEmerita status reflecting career contributions

External Roles

OrganizationRoleTenureCommittees / Impact
Adelphi UniversityTrustee; Vice Chair of BoardTrustee since 2013; Vice Chair 2016–2021Chair, Academic Affairs & Student Life Committee until term ended in 2024
Kendal at Ithaca (non‑profit CCRC)Director2014–2023Board service in senior living governance
Kendal CorporationDirectorJan 2025–presentGovernance Committee member

Board Governance

  • Committees: Compensation Committee member; not a chair. Compensation Committee met three times in 2024 .
  • Independence: Board determined she is independent under NYSE American standards .
  • Attendance: Board held seven meetings in 2024; each director attended at least 75% of aggregate board and applicable committee meetings. All directors attended the virtual 2024 annual meeting .
  • Board leadership: ACU combines CEO and Chair roles; the company has no Lead Independent Director .
  • Proxy designation: Named as a proxy holder for the 2025 annual meeting .

Fixed Compensation

ComponentPolicy / Amount2024 Amount (Murphy)
Annual cash retainer$47,790, payable quarterly $73,405 (incl. meeting fees)
Board meeting fee$2,735 per meeting Included in cash total
Committee meeting fee$1,245 per meeting Included in cash total
Committee chair fee$2,370 per committee meeting (chair); Audit Chair additional $5,765 annually Not applicable (not a chair)
Additional cash in lieu of optionsCash paid equal to fair value of 2,500‑share option on July 31, 2024 $50,250
Total 2024 director compensationCash + options + additional cash $166,555

Performance Compensation

Equity ElementGrant Mechanics2024 Details
2017 Non‑Salaried Director Stock Option PlanTypical annual grant up to 5,000 options to incumbents; board may adjust In 2024, incumbents received 2,500 options plus cash equal to fair value of 2,500 options
Exercise priceFair market value (average trading price) on grant date $38.26 per share
VestingOptions became exercisable in full one day after grant Immediate (next day) exercisability
Dr. Murphy’s 2024 option grantAggregate grant fair value on grant date$42,900

Commentary: ACU paid partial cash in lieu of the customary annual director option grant and set options to become fully exercisable one day after grant, which reduces long‑term vesting risk and may weaken multi‑year alignment signals compared to multi‑year vesting equity .

Compensation Committee Performance Framework (Murphy oversight)

Metric / Mechanic2024 Policy
Bonus pool15% of budgeted pre‑tax net income; scales to 16% at 110% of budget; declines to 14% at 90% of budget
Individual baseline15% of base salary allocated to key managers; adjusted 0–25% based on individual performance; capped to accrual
Payment contingencyNo bonus if operating budget not achieved; eight of the last sixteen years had no NEO bonuses
2023–2024 outcomeNo cash bonuses under plan; transaction‑based bonuses paid tied to the 11/1/2023 asset disposition of Camillus & Cuda

Other Directorships & Interlocks

Company / InstitutionPublic?RolePotential Interlock
Adelphi UniversityNoTrustee; Vice Chair; Committee ChairNone disclosed with ACU counterparties
Kendal at IthacaNoDirectorNone disclosed with ACU counterparties
Kendal CorporationNoDirector; Governance CommitteeNone disclosed with ACU counterparties

Expertise & Qualifications

  • Ph.D. in Educational Administration; extensive senior management experience in a large, complex institution .
  • Specific expertise in employee compensation and development/implementation of diversity policies; identified by ACU as helpful to the company .

Equity Ownership

ItemAmount / Detail
Beneficial ownership (shares)28,787; includes options exercisable within 60 days (21,500)
Percent of class0.8% (based on 3,754,498 shares outstanding as of Mar 5, 2025)
Aggregate director options outstanding (Murphy)31,500 options as of Dec 31, 2024
Shares outstanding (reference)3,754,498
Hedging / pledging policyCompany has not adopted practices restricting hedging by directors or employees (potential misalignment risk)

Say‑on‑Pay & Shareholder Feedback

Vote Item20242025
Say‑on‑Pay (For/Against/Abstain/Broker non‑votes)2,215,845 / 79,415 / 6,572 / 648,576 2,608,573 / 36,005 / 45,414 / 629,353
Say‑on‑Pay frequency (1/2/3 years/Abstain)2,154,263 / 2,521 / 488,289 / 44,919
Auditor ratification (For/Against/Abstain)2,927,373 / 18,864 / 4,171 3,305,685 / 8,093 / 5,567

Governance Assessment

  • Strengths
    • Independent director with deep institutional leadership and compensation/diversity expertise; serves on Compensation Committee overseeing pay programs .
    • Good engagement: at least 75% attendance in 2024; full board attendance at 2024 annual meeting; appointed proxy holder for 2025 AGM .
    • Ownership alignment: 28,787 shares beneficially owned (0.8% of shares) and material options position; no related‑party transactions since Jan 1, 2023 .
    • Shareholder support: robust say‑on‑pay approvals in 2024 and 2025; annual say‑on‑pay frequency preferred by shareholders .
  • Watch items / RED FLAGS
    • Combined CEO/Chair with no Lead Independent Director can dilute independent oversight, elevating governance risk .
    • No anti‑hedging policy adopted for directors/employees; potential misalignment with long‑term shareholder interests if hedging occurs .
    • 2024 director options became fully exercisable one day after grant and were partially replaced with cash—reduces multi‑year, at‑risk equity exposure for directors .

Overall signal: Murphy’s independence, tenure, and compensation/delivery expertise are positives for board effectiveness. The absence of a lead independent director and anti‑hedging policy, plus immediate‑vest/cash substitution for director equity, are notable governance trade‑offs that investors should monitor .