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Josephine Iannelli

Executive Vice President, Chief Financial Officer and Treasurer at BAR HARBOR BANKSHARES
Executive

About Josephine Iannelli

Executive Vice President, Chief Financial Officer and Treasurer of Bar Harbor Bankshares since October 2016; age 52 as of March 10, 2025, with a BS in Accounting from Baldwin Wallace University and prior senior finance roles at Berkshire Hills Bancorp, National City/PNC, KeyCorp, and KPMG . Under her tenure, 2024 company performance included net income of $43.5M, adjusted ROA of 1.09%, and cumulative TSR of 147.91 (value of $100 initial investment) versus peer TSR of 121.52; annual incentives paid at 148% of target on metrics including adjusted net income, asset quality, efficiency ratio, and strategic initiatives . She resides in Hinckley, Ohio and also serves as CFO/Treasurer for the bank subsidiary and BHWM .

Past Roles

OrganizationRoleYearsStrategic impact
Bar Harbor Bankshares (BHB)EVP, CFO & Treasurer2016–presentSenior financial leadership across accounting policy, FP&A, treasury, IR, SEC/regulatory reporting, investments, tax, and M&A .
Berkshire Hills BancorpSenior EVP, CFO & TreasurerLed finance at a public bank; experience later leveraged at BHB .
National City Corporation / PNC Financial ServicesVarious finance roles through acquisition/integration into PNCPublic-company finance and integration experience .
KeyCorpFinance rolesLarge bank financial management experience .
KPMGEarly careerPublic accounting foundation .

External Roles

OrganizationRoleYearsNotes
Maine Seacoast MissionDirector, Secretary, Chair of Audit CommitteeNonprofit board leadership and audit oversight .
Camp Beech CliffTrustee, Chair of Finance Committee (prior)Finance committee leadership (prior) .
Consulting practiceOwner (prior)Served national and international public clients .

Fixed Compensation

Multi-year summary compensation (CFO, USD):

Metric202220232024
Base salary$445,600 $459,000 $473,000
Stock awards (grant-date fair value)$213,846 $220,302 $189,154
Non‑equity incentive (annual bonus)$233,940 $244,497 $279,893
All other compensation$28,948 $30,674 $42,598
Total$922,334 $954,473 $984,645

Base salary progression (CFO, USD):

YearBase Salary
2024$473,000
2025$487,000

Annual bonus target (CFO):

  • Target opportunity: 40% of base salary; 2024 target $189,200; 2024 payout 148% of target = $279,893 .

Perquisites/benefits:

  • Fitness/country club membership reimbursement, auto allowance, 401(k) match, employer-paid life insurance (executive benefits program) .

No pension/SERP or nonqualified deferred comp:

  • Company discloses no pension benefits or nonqualified deferred compensation for NEOs as of 12/31/2024 .

Performance Compensation

Annual Cash Incentive (2024 design and results):

MetricWeightThresholdTargetStretchActualPerformance factor
Adjusted Net Income ($000s)40%$37,019 $39,805 $43,786 $43,375 145%
Non‑Performing Loans / Total Loans10%0.51% 0.38% 0.32% 0.22% 150%
Efficiency Ratio10%65.19% 63.91% 62.63% 61.84% 150%
Strategic Initiatives40%n/a n/a n/a stretch 150%
Total payout vs target148%

Long-Term Incentive (LTI) structure and 2024 grants:

  • CFO LTI target: 40% of base salary; mix 50% performance‑vested RSUs and 50% time‑vested restricted stock; time‑vest vests ratably over 3 years; PSU cliff‑vests after 3‑year performance period .
  • 2024 grant details (2/13/2024):
    • Time‑vested shares: 3,854; grant‑date fair value $94,577 .
    • Performance‑vested RSUs at target: 3,854 (threshold 1,927; stretch 5,781); grant‑date fair value $94,577 .

Vesting activity (2024):

  • Shares vested (CFO): 3,736 time‑vested ($94,446) and 3,957 performance‑vested ($100,033) .
  • Holding requirements: post‑vesting holding three years for certain historical grants or until stock ownership guidelines are met (see Ownership Guidelines) .

Equity Ownership & Alignment

Beneficial ownership (as of March 10, 2025):

  • Total beneficially owned: 44,210 shares; less than 1% of shares outstanding (15,317,222) .
  • Breakdown: 40,457 direct; 0 via 401(k); 3,753 long‑term incentive shares scheduled to be issued within 60 days (target) .

Outstanding unvested/uneamed equity (12/31/2024):

CategorySharesMarket value basisVesting details
Time‑vested unvested3,768$115,215 at $30.58/share 2,569 vest 4/23/2027; 1,198 vest 4/23/2026 .
Performance‑vested (target)7,449$227,790 at $30.58/share 3,854 (2027) and 3,595 (2026) schedule; vest based on 3‑yr performance .
Stock options0No NEO options outstanding .

Policies and alignment mechanisms:

  • Stock ownership guidelines: NEOs must own shares equal to 1x base salary; all equity granted (net of taxes/fees) must be held until requirement met .
  • Hedging: Prohibited for directors, executive officers, employees, contractors, consultants .
  • Pledging: No specific pledging policy disclosure identified in the proxy; not disclosed .
  • Clawback: Recovery policy compliant with NYSE American/SEC rules; applies to restatement-related erroneously awarded incentive comp within prior three fiscal years; no clawbacks in 2024 .

Employment Terms

Key terms (CFO):

ProvisionNon‑CIC termination (without cause / good reason)Change in control (CIC) with qualifying terminationNotes
Cash severance3x base salary (lump sum) 3x base salary + 3x target bonus (lump sum) 12‑month window post‑CIC for termination (or in anticipation for CFO) .
Pro‑rata annual bonusNot specified in 2020 8‑K for CFO; 2025 table shows pro‑rata bonus component included in totalsPro‑rata annual incentive for year of termination (CEO explicit; CFO totals include pro‑rata figure) .
Benefits continuation36 months of company share of medical/vision/dental premiums 36 months of company share of medical/vision/dental premiums
Equity vestingForfeiture absent CIC; 2025 table shows equity value only for specified scenariosFull vesting of outstanding equity at target for PSUs upon CIC (single‑trigger equity acceleration)
Non‑compete / non‑solicit1‑year restrictive covenants post‑employment SameEmployment agreement initial 3‑year term (from 2020) with automatic 1‑year renewals absent notice; renewed Mar 8, 2024 .
Excise tax gross‑upsNone; cutback to maximize after‑tax payout if needed None; cutback approach

Illustrative estimated payouts as of 12/31/2024 (CFO):

  • Non‑CIC termination: $1,419,000 cash severance; $283,800 pro‑rata bonus; $62,133 benefits; $571,966 equity vesting; total $2,336,898 .
  • CIC + qualifying termination: $2,270,400 cash; $283,800 pro‑rata bonus; $62,133 benefits; $571,966 equity vesting; total $3,188,298 .
  • Death/Disability/Retirement: $473,000 cash; $62,133 benefits; $228,975 equity; total $764,108 .

Compensation Structure Analysis

  • Pay mix shift toward at‑risk pay is evident: annual cash incentives paid 148% of target in 2024 on above‑target adjusted net income, asset quality, efficiency, and strategic execution; LTI awards remain split 50/50 between PSUs and time‑vested shares for CFO, with multi‑year vesting and holding requirements .
  • Equity is delivered entirely in stock (no options), reducing leverage and repricing risk; no options outstanding for NEOs, and no repricing activity disclosed .
  • Governance safeguards include prohibitions on hedging, robust clawback, and ownership guidelines (1x salary for NEOs), supporting alignment with shareholders; no excise tax gross‑ups on CIC benefits .
  • Say‑on‑Pay support was 87.0% in 2024, indicating broad shareholder acceptance of pay practices .

Equity Ownership & Insider Selling Pressure

  • Near‑term supply: 2024 vesting delivered 7,693 shares to the CFO (3,736 time‑vested; 3,957 performance‑vested), but shares are subject to three‑year post‑vesting holds for certain legacy grants or retention under the stock ownership guidelines until compliance, moderating immediate selling pressure .
  • Forward vesting over 2026–2027: 3,768 time‑vested shares scheduled (1,198 on 4/23/2026; 2,569 on 4/23/2027) plus 7,449 PSUs at target tied to 3‑year performance, with scheduled payout years 2025–2027; performance shares vest on CIC at target (single‑trigger for equity) .
  • Hedging prohibited; no pledging disclosure found; beneficial ownership <1% of outstanding shares (44,210 total; 40,457 direct; 3,753 LTI within 60 days; 0 via 401k) .

Performance & Track Record

  • Financial performance under 2024 plan year: Net income $43.5M; adjusted ROA 1.09%; annual metrics exceeded targets driving 148% incentive payout; asset quality (NPL/Loans 0.22%) and efficiency ratio (61.84%) achieved stretch factors .
  • Shareholder returns: Cumulative TSR value $147.91 over the measurement period vs peer TSR $121.52, per Pay‑Versus‑Performance disclosure .
  • Key performance measures used for pay linkage include adjusted net income, adjusted ROA, adjusted ROE, NPL/Loans, and efficiency ratio .

Employment Terms (Additional Governance)

  • 2024 renewal: Employment agreement renewed March 8, 2024 with CIC, confidentiality, and non‑competition provisions; equity vests fully upon a change in control per plan terms .
  • 2020 employment agreement baseline: 3‑year initial term with auto‑renewals; severance economics and 1‑year non‑compete/non‑solicit established in 2020 8‑K .

Investment Implications

  • Alignment and retention: Meaningful unvested equity through 2027, ownership guidelines requiring retention, and no options suggest lower near‑term selling pressure; however, single‑trigger equity vesting on CIC can create supply if a transaction occurs .
  • Pay for performance: 2024 incentives paid well above target on efficiency, asset quality, and earnings, indicating strong operating execution; continued use of multi‑metric scorecards and performance‑weighted LTI supports risk‑balanced incentives .
  • Downside protection: Double‑trigger cash severance (3x salary + 3x target bonus) and 36 months of benefits provide substantial retention but not atypical for regional banks; absence of excise tax gross‑ups is shareholder‑friendly .
  • Ownership and risk controls: Hedging prohibition, clawback policy, and stock ownership guidelines reinforce alignment; lack of disclosed pledging policy is a minor governance gap to monitor .
  • Say‑on‑Pay support (87%) and consistent governance practices suggest limited near‑term compensation‑related activism risk .