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Mitchell Gould

Executive Vice President at BRT Apartments
Executive

About Mitchell Gould

Executive Vice President at BRT Apartments Corp. (Named Executive Officer). He is a full‑time executive compensated directly by BRT; responsibilities include multi‑family property activities and corporate operations alongside other full‑time NEOs . Company performance context during 2022–2024: BRT’s cumulative TSR (value of initial $100 investment) was $85.73 (2022), $85.67 (2023), and $88.05 (2024), while net income was $50.0M (2022), $3.9M (2023), and $(9.8)M (2024) . Education, age, and prior roles for Mr. Gould are not disclosed in the proxy materials reviewed.

Past Roles

Not disclosed in the proxy documents reviewed .

External Roles

Not disclosed in the proxy documents reviewed .

Fixed Compensation

YearBase Salary ($)Cash Bonus ($)
2022467,851 55,100
2023467,224 55,100
2024470,818 55,100
  • 2025 base salary set at $373,779 as he will work four days per week .

Performance Compensation

Equity Awards Granted (structure, metrics, and grants)

  • Equity design: Restricted Stock (5‑year cliff) and RSUs (3‑year, 50% AFFO CAGR; 50% TSR CAGR; TSR leg has ±25% peer adjustment vs FTSE Nareit Equity Apartment Index) .
  • 2024 plan metrics: AFFO CAGR thresholds 4%/6%/8% (threshold/target/maximum); TSR CAGR 5%/8%/11% (threshold/target/maximum) .
  • Vesting economics: RSUs include dividend equivalent rights that pay only if underlying units vest .
Grant YearGrant DateInstrumentShares/UnitsThresholdTargetMaximumGrant Date FV per unit ($)
20231/5/23Restricted Stock8,900 19.18
20236/27/23RSU-TSR1,313 2,625 5,250 10.34
20236/27/23RSU-AFFO1,313 2,625 5,250 19.67
20241/11/24Restricted Stock8,500 18.55
20247/16/24RSU-TSR1,313 2,625 5,250 9.46
20247/16/24RSU-AFFO1,313 2,625 5,250 18.59
2025 (for 2024 svc)1/13/25Restricted Stock6,960 17.02

Notes:

  • TSR RSUs are subject to a ±25% peer adjustment; table does not reflect peer adjustment shares .
  • Grants align with committee’s emphasis on equity as a significant component of pay; for 2024, equity awards comprised 37% of Mitchell’s base annual compensation; in 2023, 44% .

Payouts/Vesting realized (2024)

MetricShares Vested in 2024Value on Vest ($)
RS/RSU combined17,621 314,608
  • 2024 vesting composition included RSUs where 100% of AFFO units vested and 26.1% of TSR units vested for that cycle across NEOs; Mitchell’s table shows 6,821 RSUs included in his 2024 vesting .

Plan Rigor (evidence)

  • As of 12/31/2024, none of the RSUs awarded in 2022–2024 would have vested, underscoring rigorous targets .

Equity Ownership & Alignment

ItemDetail
Beneficial ownership120,543 shares; <1% of outstanding as of 3/18/2025 .
Unvested Restricted Stock (12/31/2024)53,850 shares; $970,916 market value at $18.03 .
Unvested RSUs (max incl. peer adj.) (12/31/2024)35,197 units; $634,606 market/payout value at $18.03 .
Hedging policyHedging/short‑term speculative transactions prohibited for officers/directors/employees .
Clawback policyNYSE‑compliant clawback; additional clawbacks for misconduct and cause terminations .
Stock ownership guidelinesFull‑time NEOs: 2x current base salary; five years to comply; company states all NEOs meet guidelines .
PledgingNo pledging disclosed for Mitchell; separate disclosures show pledges for other individuals, not for him .

Upcoming vesting schedule for Mitchell (supply overhang/insider selling pressure)

YearRestricted Stock Scheduled to Vest (shares)RSUs Scheduled (Max, subject to performance/peer adj.)
202510,000 11,572 (max)
20268,750; plus June 2026 RS vests 8,800 11,813 (max)
20278,900 11,813 (max)
20288,900
20298,500
  • RSUs vest only if performance/market conditions are met; dividend equivalents pay only on vested units .

Employment Terms

TopicTerms
Employment agreementNone; employment is “at will” .
SeveranceNo severance arrangements; accelerated vesting possible upon death, disability, retirement (“DDR Event”) or change of control per plan terms .
Change‑of‑Control treatmentRSUs: pro‑rata vesting if CoC occurs in first half of cycle; full vesting if CoC in second half; Restricted Stock generally vests on CoC .
ClawbackNYSE‑mandated clawback and additional clawback provisions (restatements/misconduct/for‑cause) .
Anti‑hedgingProhibits hedging/shorting/speculative transactions by covered persons .
Ownership guidelinesFull‑time NEOs must hold ≥2x salary; five‑year compliance window; firm states NEOs meet guidelines .

Compensation Structure Analysis

  • Cash vs equity mix shifting modestly toward cash: equity as a % of base annual comp declined from 44% (2023) to 37% (2024) for Mitchell, reducing performance leverage but lowering retention risk from underwater equity .
  • Performance rigor remains high: as of YE2024, none of the 2022–2024 RSUs would have vested on then‑to‑date results; TSR legs subject to peer adjustments; AFFO/TSR CAGRs require sustained multi‑year execution .
  • Discretionary annual cash bonus flat ($55,100) in 2022–2024; committee indicated no increase needed for 2024 performance .

Say‑on‑Pay & Shareholder Feedback

  • Say‑on‑pay approval ~98% (June 2023), which the committee viewed as supportive of pay practices .
  • Governance practices include independent comp committee, capped LTI payouts, NYSE clawback, and anti‑hedging .

Performance & Track Record (company context during his tenure as NEO)

YearTSR value of $100Net Income ($M)
202285.73 50.0
202385.67 3.9
202488.05 (9.8)
  • 2024 vesting outcomes across NEOs indicate 100% AFFO units and partial TSR unit vesting, suggesting AFFO performance outpaced TSR relative thresholds for the completed cycle .

Investment Implications

  • Alignment and retention: High ownership requirements and multi‑year, performance/market‑conditioned RSUs align incentives and create retention hooks; Mitchell holds 53.9K unvested RS and 35.2K max RSUs that extend into 2029, reducing near‑term flight risk but creating multi‑year vest‑related supply overhang if performance goals are met .
  • Pay‑for‑performance: Equity remains a meaningful share of total comp (37% of base annual comp in 2024), but the decline from 2023 suggests slightly less performance leverage year over year; rigorous AFFO/TSR hurdles and peer‑adjusted TSR support investor alignment .
  • Liquidity/pledging risk: No pledging disclosed for Mitchell; firm prohibits hedging; ownership guidelines achieved—both supportive for alignment and reduced adverse trading signals .
  • Event risk: No employment/severance protection; CoC provisions can accelerate equity, which could impact dilution and share overhang in a transaction scenario; note 280G “best‑net” cut/keep approach (no tax gross‑ups) .
  • Near‑term supply: 2025 scheduled vesting of 10,000 RS and up to 11,572 RSUs (performance contingent) could add to float if shares are sold to cover taxes or diversify; monitor upcoming vest windows and 10b5‑1 filings around mid‑year performance assessments .

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