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Hugh Boyle

Executive Vice President and Chief Credit Officer at SIERRA BANCORP
Executive

About Hugh Boyle

Executive Vice President and Chief Credit Officer at Sierra Bancorp/Bank of the Sierra; joined December 14, 2020 . Age 65 as of the 2025 proxy; beneficial ownership of 33,296 shares (0.24% of outstanding), with no stock options . Company performance during his tenure: 2024 Net Income $40,560k and ROAA 1.12%, with five-year TSR value of $121.25 vs peer group $132.44 . Executive compensation is tied to performance via cash bonuses weighted to net income and performance-based restricted stock linked to ROAA/ROE versus peers; hedging/pledging of stock is prohibited, and holding requirements apply to executives .

Past Roles

OrganizationRoleYearsStrategic Impact
Banc of CaliforniaChief Credit Officer and Chief Risk Officer2013–2019Led credit and enterprise risk at a regional bank; relevant for BSRR’s credit quality and risk oversight

External Roles

No external board roles disclosed for Boyle in the 2025 proxy .

Fixed Compensation

Metric202220232024
Base Salary ($)$415,000 $435,750 $441,000
Target Bonus % of Base (max)50% (per employment agreement) 50% (policy unchanged into 2025) 50% (per employment agreement)
Actual Bonus Paid ($)$196,710 $210,032 $232,583
Perquisites and Other ($)$63,191 (incl. $30,000 moving in 2022; $12,000 car; 401k; restricted dividends) $38,126 (incl. $12,000 car; 401k; restricted dividends) $53,037 (incl. $12,000 car; 401k; restricted dividends)
Stock Awards ($ grant-date fair value)$149,965 $149,937 $— (no grants in 2024)

Performance Compensation

2024 Cash Incentive Plan

MetricWeightingTargetActualPayout OutcomeVesting/Payment
Net Income80%$36.6 million 110.96% of target +5.48% uplift to target payout; total payout 105.48% of target for this component Paid March 2025 after approvals
Individual Performance20%Committee-set goals Fully met 100% of the discretionary component Paid March 2025 after approvals

Equity Incentives and PSU Design

Grant YearAward TypeGrant ValuePerformance MetricTargets and VestingVesting Schedule
2022Restricted Stock (50% time-based; 50% performance-based)$150,000 (for Boyle) 3-year average ROE vs peers 0% below 30th percentile; 100% at 50th percentile; 150% at ≥75th percentile (interpolated) Time-based vests ratably over 3 years; performance-based at 3-year end
2023Restricted Stock (50% time-based; 50% performance-based)$150,000 (for CFO, CBO, CCO incl. Boyle) 3-year average ROAA vs peers 0% below 30th percentile; 100% at 50th percentile; 150% at ≥75th percentile (interpolated) Time-based vests ratably over 3 years; performance-based at 3-year end
2025Restricted Stock (new formula)39.6% of base salary (for CCO) 3-year average ROAA (Target 1.14%) Performance portion vesting reduced below target; none vests if <50% of target Time-based vests ratably over 3 years; performance-based at 3-year end

Equity Ownership & Alignment

Ownership ItemValue
Total Beneficial Ownership (shares)33,296
Ownership % of Outstanding0.24%
Unvested Restricted Shares at 12/31/202421,384; market value $618,425
Restricted Shares subject to vesting at 3/24/202511,221 time-based; 12,651 performance-based
Stock Options (exercisable/unexercisable)None
Shares Pledged as CollateralProhibited for directors/executives
Stock Ownership GuidelinesEVP minimum holding equal to base salary; includes unvested restricted stock; compliance by later of Feb 15, 2027 or three years after hire; must hold vested restricted stock for one year (tax net settlement exceptions allowed)
Insider Trading PolicyBlackout periods; prohibition on hedging/short sales

2024 Vesting Schedule and Realized Value

DateShares VestedValue Realized on Vesting (aggregate 2024)
March 1, 20243,162 $149,332 total for 2024
November 16, 20241,325 $149,332 total for 2024
November 18, 20241,172 $149,332 total for 2024
November 19, 2024460 $149,332 total for 2024

Employment Terms

TermDetail
TitleExecutive Vice President and Chief Credit Officer
Employment StartDecember 14, 2020
Employment AgreementEffective December 2020; initial three-year term with evergreen one-year renewals; includes noncompetition, non-solicitation, nondisclosure
Severance (without cause)Cash equal to annualized base salary; 12 months health/dental/vision and 50% dependent premium reimbursement
Change-in-Control (CIC) EconomicsCash equal to 2x annualized base salary plus maximum eligible bonus; 12 months benefits as above; unvested options and restricted stock accelerate
Tax Gross-upsExplicitly prohibited in CIC arrangements and equity plans (adopted Feb 2024)
Hedging/PledgingHedging, short sales, and pledging prohibited

Compensation Peer Group and Benchmarking

  • Peer study uses 18 publicly-traded banks (Western states; assets ~$2.2–$7.6B). Compensation targeted to ~50th percentile; Company’s 5-year ROAA/ROE at ~75th/70th percentiles vs peers and assets at ~40th percentile .
  • Total Compensation at target levels placed Boyle (CCO) at the 79th percentile (2024 potential); actual 2024 compensation placed him at the 71st percentile vs adjusted peer 2024 data .

Performance & Track Record

Metric20202021202220232024
Net Income ($000s)35,444 43,012 33,659 34,844 40,560
ROAA (%)1.22% 1.29% 0.97% 0.94% 1.12%
TSR value ($ per initial $100)85.30 100.27 81.64 90.98 121.25
Peer Group TSR value ($ per initial $100)90.82 126.43 111.47 112.03 132.44
  • Management narrative highlights 2022 earnings/TSR pressure linked partly to deterioration in a single loan relationship; 2024 improvement tied to balance sheet restructure (selling low-yield securities and retiring high-cost borrowings), supporting ROAA expansion .
  • Over five years, Company TSR underperformed peer TSR; executive CAP is influenced by stock price and equity awards vesting timing .

Compensation Structure Analysis

  • Shift from stock options to restricted stock since 2020 to better align and retain executives; 2023 Plan prohibits repricing and immediate 2023 amendment barred option price reductions/surrenders for lower exercise price awards .
  • New 2025 formula ties award size to peer-relative ROAA and allocates a portion to performance-based shares; executives’ ownership/holding requirements introduced in 2024 strengthen alignment .
  • No tax gross-ups permitted in CIC or equity plans, a shareholder-friendly practice .

Risk Indicators & Red Flags

  • Hedging/pledging prohibited, reducing misalignment risk .
  • 5-year TSR underperformance vs peer group suggests investor sensitivity to loan growth volatility; relevant for a CCO’s credit discipline and growth balance .
  • 2022 performance impact linked to deterioration of a single significant loan relationship; emphasizes credit risk oversight importance .

Employment Terms Details (Severance and CIC)

ProvisionMultiple/BenefitTrigger
Severance (without cause)1x base salary; 12 months benefits; 50% dependent premium reimbursement Company-initiated termination other than automatic terminations
Change-in-Control Cash2x base salary + maximum eligible bonus CIC event (as amended)
Equity AccelerationUnvested options/restricted stock vest upon CIC CIC

Investment Implications

  • Alignment: Significant unvested restricted stock with performance conditions tied to ROAA/ROE vs peers, ownership/holding requirements, and no hedging/pledging improve alignment; pay-for-performance via net income-weighted cash bonuses and performance-based equity is robust .
  • Retention/Pressure: 2025 awards under new formula and scheduled vesting through 2026–2028 imply continuing vesting events; one-year post-vesting holding mitigates near-term selling pressure .
  • Risk: 2022 credit-related performance impacts underscore execution risk in credit management; sustained 2024 improvement and peer-relative strong ROAA support confidence but TSR underperformance vs peers remains a watch item .
  • Governance/Shareholder-Friendly: No CIC tax gross-ups and repricing prohibitions; equity acceleration on CIC may create sale incentives but standard for banking peers .