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Peter Cangany Jr

Director at Beneficient
Board

About Peter T. Cangany, Jr.

Peter T. Cangany, Jr. (age 67) is an independent Class A Director of Beneficient (BENF) since 2023. He retired as an Ernst & Young LLP partner in 2017 after 24 years (partner since 1993), specializing in audits of public financial services companies; he is a CPA with a B.A. in Accounting from Franklin College and an M.B.A. from Texas A&M. The Board designated him as its audit committee financial expert under SEC rules .

Past Roles

OrganizationRoleTenureCommittees/Impact
Ernst & Young LLP (EY)Partner; location and sector leadership1993–2017Specialized in audits of insurance and investment management firms; deep financial reporting expertise
Beneficient (BENF)Director; Audit Committee Chair (pre- and post-Conversion)2023–presentChair and member of Audit Committee; member of Enterprise Risk Committee

External Roles

OrganizationRoleTenureCommittees/Impact
Franklin College of IndianaChair, Board of TrusteesNot disclosedGovernance leadership at academic institution

Board Governance

  • Independence: Audit Committee comprised of independent directors under Nasdaq rules; Board designated Cangany as “audit committee financial expert” .
  • Committee memberships and activity:
    • Audit Committee: Chair and member; 9 meetings in FY2024 .
    • Enterprise Risk Committee: Member; 3 meetings in FY2024 .
    • Products & Related Party Transactions Committee: Member; 4 meetings in FY2024; responsibility to evaluate related-party conflicts and approve/reject related-party transactions and review “Liquidity Transactions” with thresholds (e.g., up to the greater of $50.0 million or 19.99% new equity) .
  • Attendance: Each director attended at least 75% of meetings of the Board (6 meetings in FY2024) and committees of which they were members .
  • Director classification: Current Class A Directors include Cangany; elections follow stockholders agreement structure (Class A and B voting with Class B 10 votes/share) .

Fixed Compensation

ComponentFY2024 AmountNotes
Annual cash fees (aggregate)$205,411Includes director retainer, Audit Committee chair/member fees, Enterprise Risk Committee member fees (pre- and post-Conversion service)
Other cash/perqs$4,589Health & wellness allowance for independent directors prior to Conversion
Total cash & perqs$210,000Sum of cash and perqs above
Director equity program (grant-date fair value)$140,240643 RSUs each for non-employee directors granted July 15, 2023; grant-date value $218.40/share; subject to FY2024 vesting schedule

Program structure for non-employee directors (post-Conversion): $150,000 annual cash retainer; $35,000 per non-employee Audit Committee member; $15,000 Audit Committee chair; $10,000 Enterprise Risk Committee member; plus $150,000 annual equity compensation; other committee retainers as specified .

Performance Compensation

Award TypeGrant DateQuantityFair Value BasisVestingPerformance Metrics
RSUs (non-employee director grant)July 15, 2023643$218.40 per RSU (grant-date ASC 718)Subject to FY2024 Vesting Schedule (time-based; details applied to FY2024 awards)None disclosed for director awards; time-based vesting only

No option awards, bonus, or performance metrics (TSR/revenue/EBITDA/ESG) are disclosed for Cangany’s director compensation; awards are time-based per the FY2024 schedule .

Other Directorships & Interlocks

CompanyRoleCommittee RolesInterlock/Conflict Notes
None disclosed (public companies)No public company boards disclosed; no interlocks noted

Expertise & Qualifications

  • Financial reporting and complex accounting for financial services; insurance industry experience; strategic planning and corporate governance from ~40 years serving clients .
  • Certified Public Accountant; designated “audit committee financial expert” .
  • Oversight experience on risk and related-party transactions via Enterprise Risk and Products & Related Party Transactions committees .

Equity Ownership

As-ofClass A SharesClass B Shares% of Class A% Total Voting PowerOwnership Detail
Record date for 2025 Annual Meeting425,8055.0%3.9%Includes: 100,000 shares via The Cangany Group, LLC; 325,000 via Cangany Capital Management, LLC; 317 direct; 488 RSUs vested within 60 days
Record date for 2025 Special Meeting425,981“*” (<1%)“*” (<1%)Includes: 100,000 via The Cangany Group, LLC; 325,000 via Cangany Capital Management, LLC; 317 direct; 664 RSUs vested within 60 days

Notes:

  • “Percentage of total voting power” reflects 10 votes/share for Class B vs 1 vote/share for Class A, voting together as single class (except specified matters) .
  • Beneficial ownership includes shares acquirable within 60 days (e.g., vested RSUs) .

Governance Assessment

  • Strengths:

    • Independent director with deep audit credentials; designated financial expert and chairs the Audit Committee, enhancing financial reporting oversight .
    • Active on Enterprise Risk and Related Party committees; the latter directly mitigates conflict risks through transaction preapproval thresholds and reviews; committee met 4 times in FY2024 .
    • Engagement: Board held 6 meetings; directors attended ≥75% of Board/committee meetings, and Audit Committee met 9 times, indicating high oversight intensity .
    • Ownership alignment: meaningful personal and controlled-entity Class A stakes (5.0% at FY2024 record date), plus vested RSUs; supports “skin in the game” .
  • Watch items / potential red flags:

    • Dual-class governance with significant Class B voting power may dilute Class A influence; while Cangany is Class A and independent, Board control dynamics are shaped by Class B designations (e.g., committee compositions and chair designations) .
    • No disclosed director-specific performance conditions for equity; time-based RSUs are standard but do not tie director pay to performance outcomes .
    • Company-level litigation (e.g., Paul Capital Advisors) underscores heightened governance scrutiny; although not director-specific, committee oversight of related-party transactions is critical to investor confidence .
  • Independence and conflicts:

    • No consulting arrangements or related-party transactions disclosed for Cangany; his role on the Products & Related Party Transactions Committee is designed to identify and mitigate conflicts .
    • Holdings through personal LLCs are disclosed with voting/disposition control; no pledging or hedging disclosures provided in proxy materials .

Overall, Cangany’s profile—independent, audit chair, SEC-designated financial expert, active risk/conflict oversight, and material ownership—supports board effectiveness and investor confidence amid BENF’s complex capital and related-party environment .