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Scot Cohen

Director at Charlie's Holdings
Board

About Scot Cohen

Scot Cohen (Age 56) is an independent director of Charlie’s Holdings (CHUC) and Chair of the Audit Committee; he was appointed to the Board in March 2013 . He is Founder and Managing Partner of V3 Capital Partners, Co-Manager of Red Fortune Fund, Founder of Petro River Oil, LLC and Chairman of Petro River Oil Corp (OTCBB: PTRC); he previously founded Iroquois Capital Opportunity Fund and co-founded Iroquois Capital . He currently serves as a director at Wrap Technologies, Inc. (NASDAQ: WRTC) and holds a B.S. from Ohio University (1991) . The Board has affirmatively determined he is independent under Nasdaq/NYSE rules and Rule 10A-3, financially literate, and designated an “audit committee financial expert” under Item 401(h) of Regulation S-K .

Past Roles

OrganizationRoleTenureCommittees/Impact
V3 Capital PartnersFounder & Managing PartnerNot disclosed in proxy Early-stage consumer products investing; financial expertise
Red Fortune FundCo-ManagerNot disclosed in proxy Private equity fund based in Hong Kong
Petro River Oil, LLCFounderNot disclosed in proxy Upstream energy ventures
Petro River Oil Corp (OTCBB: PTRC)ChairmanNot disclosed in proxy Public oil and gas producer oversight
Iroquois Capital Opportunity FundFounder & Managing PartnerNot disclosed in proxy Special situations private equity
Iroquois CapitalCo-FounderNot disclosed in proxy Hedge fund investing in small/micro-cap companies

External Roles

OrganizationRolePublic ListingCommittees/Notes
Wrap Technologies, Inc.DirectorNASDAQ: WRTC Board role; committee assignments not disclosed
Petro River Oil CorpChairmanOTCBB: PTRC Public company chairmanship

Board Governance

  • Committee roles: Audit Committee Chair; committee members are Cohen (Chair) and Fox .
  • Independence: Board determined Cohen is independent under Nasdaq/NYSE rules and Rule 10A-3; audit “financial expert” designation .
  • Meetings: Board held five meetings in 2024; each director attended at least 75% of Board/committee meetings while serving .
  • Audit Committee activity: Met four times in FY 2024 .
  • Board leadership: No current Board Chair; Board regularly holds sessions solely of independent directors without management present .
  • Related person transactions oversight: Audit Committee responsibilities include reviewing related person transactions ; Board’s policy defines review/approval process for related party transactions .

Fixed Compensation

Component20232024
Annual director cash retainer (policy)$60,000 $60,000
Cash compensation suspension (effective date)Suspended beginning June 2023 Suspended beginning November 2024
Fees earned (cash) – Scot CohenNot individually disclosed for 2023 $50,000
Committee chair feesNot disclosed Not disclosed
Meeting feesNone disclosed; reimbursement for Board/committee attendance None disclosed; reimbursement for Board/committee attendance

Performance Compensation

Equity Component20232024
Annual director restricted stock awards (RSAs)600,000 shares; service-based vesting in two equal annual installments (for directors serving entire year) No director stock awards reported for Cohen; “Stock Awards” shown as $0
Vesting termsTwo equal annual installments; continued service required N/A
Change-in-control treatmentRSAs automatically accelerate upon change in control or sale of substantially all assets (subject to continued service at change in control date) RSAs automatically accelerate upon change in control (same plan terms)
Performance metrics tied to director payNot disclosed; director RSAs appear service-vested (no performance metrics disclosed) Not disclosed

Other Directorships & Interlocks

CompanyRoleInterlock/Conflict Notes
Wrap Technologies (NASDAQ: WRTC)DirectorNo interlocking relationships disclosed involving CHUC’s Board/comp committee and other entities
Petro River Oil Corp (OTCBB: PTRC)ChairmanNo interlocking relationships disclosed involving CHUC’s Board/comp committee and other entities

The proxy states: “No interlocking relationships exist between our Board or the compensation committee of any other entity” and only Ryan Stump served as an employee director in the last fiscal year .

Expertise & Qualifications

  • Audit committee financial expert; financially literate under applicable Nasdaq/NYSE rules .
  • Extensive investment and capital markets background via V3 Capital Partners, Iroquois Capital Opportunity Fund, and Iroquois Capital; broad network and financial expertise cited by the Board as valuable to CHUC’s strategy .
  • Sector leadership experience as Chairman of Petro River Oil Corp and founder roles in energy-technology ventures (Petro Spring) .
  • Education: B.S., Ohio University (1991) .

Equity Ownership

MetricAs of June 11, 2025
Common shares owned1,971,607
Shares issuable upon conversion of Series A Preferred846,246
Shares issuable upon exercise of vested stock options72,448
Total beneficial ownership (shares)2,890,301
Ownership as % of common shares outstanding1.1%
NotesIncludes securities held by V3 Capital Partners and the Scot Jason Cohen Foundation; Cohen has dispositive/voting power over these shares

Governance Assessment

  • Strengths

    • Independent director with audit chair responsibilities; designated audit committee financial expert and financially literate, supporting robust financial oversight .
    • Board regularly holds independent director sessions; Cohen’s audit committee met four times in 2024, indicating active oversight .
    • Clear related-party transaction policy and audit committee responsibility to review such transactions .
  • Areas to monitor / potential risks

    • No active Compensation or Nominating & Corporate Governance Committees; full Board administers these duties, which can dilute specialized oversight and introduce potential conflicts in compensation governance .
    • Director cash compensation was suspended twice (June 2023 and November 2024), and Cohen’s 2024 stock awards were $0; shifts from equity in 2023 to cash-only in 2024 before suspension may reflect liquidity constraints and evolving pay mix, which can affect alignment and retention .
    • Change-in-control provisions accelerate director RSAs automatically; while common, automatic acceleration can weaken pay-for-performance alignment in sale scenarios .
    • Related-party transactions exist at CHUC (leases and insider financings with other directors/executives), though none are disclosed as involving Cohen; as audit chair, his oversight of these is critical to investor confidence .
  • Attendance and engagement

    • Board met five times in 2024 with ≥75% attendance by all directors; audit committee met four times—indicating baseline engagement .

Overall implication: Cohen’s independence and audit expertise are positives for board effectiveness, especially amid related-party activity elsewhere at CHUC. The absence of specialized compensation and nominating committees and automatic equity acceleration warrant ongoing monitoring for governance best-practice alignment .