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Joseph K. O’Neill, Jr.

Executive Vice President and Chief Financial Officer at MUNCY COLUMBIA FINANCIAL
Executive

About Joseph K. O’Neill, Jr.

Executive Vice President and Chief Financial Officer of Muncy Columbia Financial Corporation (Journey Bank) since November 2023; previously Treasurer of MBF and SVP/CFO of Muncy Bank (May 2020–Nov 2023). Age 42; CPA (PA); B.A. in Accounting from Lycoming College; prior Senior Manager at a national audit firm focused on integrated audits of financial institutions . Company performance during and around his tenure: FY2024 net income rose to $19.0M from $3.4M in FY2023; TSR value in pay-versus-performance disclosures improved to $90.20 (from $74.55) in 2024, reflecting post‑merger integration progress and company financials below.

Company financials (context for CFO tenure):

Metric (USD)FY 2023FY 2024
Revenues$7,121,000 $10,375,000*
Net Income$3,387,000 $19,023,000

*Values retrieved from S&P Global.

Pay-versus-performance highlights:

Metric202220232024
Value of $100 Investment (TSR)$95.24 $74.55 $90.20
Net Income ($000s)$9,514 $3,387 $19,023

Past Roles

OrganizationRoleYearsStrategic Impact
Muncy Columbia Financial Corporation (Journey Bank)EVP & CFONov 2023–presentFinance leadership post-merger integration and public company reporting .
Muncy Bank Financial, Inc. (MBF) / The Muncy Bank and Trust CompanyTreasurer (MBF); SVP & CFO (Bank)May 2020–Nov 2023Financial leadership through MBF’s merger into MCFC .
National public accounting firmSenior ManagerNot disclosedLed integrated audits of financial institutions .

External Roles

OrganizationRoleYearsStrategic Impact
AICPA; PICPAMemberNot disclosedProfessional standards and network in accounting community .

Fixed Compensation

ComponentDetail
Base SalaryInitial salary $175,000 per year under MCFC employment agreement (effective merger close) .
BenefitsEligibility for standard employee benefit plans (pension, profit sharing, savings, life, medical/health, disability) consistent with Journey Bank plans .
SERP (normal retirement)Annual benefit of $100,000, payable monthly for 15 years after reaching normal retirement age (reduced to age 60 as part of merger arrangements) .
ESPPCompany has a Section 423 ESPP: contributions 1%–10% of base pay; purchase price is 90% of the lower of FMV at offering or purchase date; 100,000 shares authorized .

Notes:

  • The company states it “does not currently have any stock-based incentive plans” for executives (outside the broad-based ESPP) .

Performance Compensation

Incentive TypeMetric(s)WeightingTargetActual/PayoutVesting
Annual Cash BonusBoard-determined; executive performance vs. goals; no detailed metric/weight disclosedNot disclosedNot disclosedNot disclosedCash (annual) .
Equity Incentives (RSUs/PSUs/Options)N/A – no stock-based incentive plans in place .

Additional context:

  • Exec pay program for senior executives consists of salary, bonus, and 401(k) profit sharing; no formulaic disclosure of CFO targets/weights .

Equity Ownership & Alignment

ItemDetail
Beneficial OwnershipNot disclosed for O’Neill in 2024/2025 ownership tables (tables list directors and named executive officers Diehl, Glunk, Arnold; CFO not included) .
Ownership as % OutstandingNot disclosed for O’Neill; shares outstanding 3,532,713 as of Feb 21, 2025 (record date) .
Vested vs. Unvested; OptionsNo executive equity incentive plan; no RSUs/PSUs/options reported for executives; ESPP available to employees .
Pledging/HedgingInsider Trading Policy includes anti-hedging prohibitions for directors and officers (e.g., puts, calls, collars, swaps) . Pledging status for O’Neill not disclosed.
Ownership GuidelinesNot disclosed.

Employment Terms

TermO’Neill Employment Agreement (effective merger close)
Position/TermEVP & CFO; one-year term with automatic annual renewal unless non-renewal notice given .
Base CompensationInitial base salary $175,000 .
Change-in-Control (Double Trigger)If terminated without cause/death/disability or resigns for good reason within 2 years post-CoC: cash equal to 2x (salary + highest cash bonus in prior 3 calendar years) + continued benefits for 24 months .
Severance (No CoC)If involuntarily terminated without cause or resigns for good reason: 2x base salary + continued benefits for 24 months .
Section 280G/4999No excise tax gross-up; agreement uses cutback/best-net approach to avoid or minimize 4999 excise tax, preserving the greater safe harbor or best after-tax outcome .
Restrictive Covenants (Employment Agreement)Non-solicit of employees/customers and non-compete for 24 months post-termination .
SERP TermsNormal retirement benefit $100,000/year for 15 years starting after age 60; if CoC prior to normal retirement, estimated annual benefit $46,848 for 15 years, beginning the month after separation .
SERP Restrictive CovenantsFiling describes post-payment restrictions including non-solicit; text also references non-compete; duration two years (reduced to one year upon CoC); note the filing states it “does not include a noncompete,” creating ambiguity in that clause .
ClawbackNot disclosed.

Investment Implications

  • Alignment and selling pressure: Absence of executive stock-based LTI and options reduces forced selling around vest dates and limits direct equity alignment; alignment instead comes from cash, retirement SERP, and broad-based ESPP participation . Anti-hedging policy is a positive governance feature .
  • Retention/exit economics: Robust double-trigger protection (2x salary+bonus plus 24 months benefits) and 2x salary severance outside CoC suggest low near-term retention risk; 280G cutback (no gross-ups) is shareholder-friendly .
  • Performance linkage: The program relies on discretionary annual cash bonuses without disclosed quantitative weights; lack of disclosed performance metrics/weights reduces transparency of pay-for-performance at the CFO level .
  • Track record: Net income expanded from $3.4M (FY2023) to $19.0M (FY2024) with TSR value rebounding in 2024 during O’Neill’s early tenure as CFO, though causality isn’t asserted; results also reflect merger integration dynamics .
  • Disclosure gaps: No public disclosure of O’Neill’s beneficial share ownership or participation in ESPP; no equity ownership guidelines for executives disclosed .

Sources: DEF 14A (2025, 2024), S-4/S-4A (2023), and 8-Ks (2023–2025) as cited above.