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Lisa M. Vorakoun

Senior Vice President & Chief Accounting Officer at CTO Realty Growth
Executive

About Lisa M. Vorakoun

Lisa M. Vorakoun (age 41) is Senior Vice President & Chief Accounting Officer (CAO) of CTO Realty Growth, Inc. and has been with CTO since January 2013; she also served as Interim CFO & Treasurer from April–June 2024 before resuming her CAO role . She holds a B.S. and MAcc from Florida State University and is a member of the AICPA and FICPA . Company performance context for 2024: AFFO per diluted share was $2.00 and total shareholder return (TSR) was 23.5% for the year, with the company ranking as the 17th best performing REIT on a 3‑year TSR basis (out of 127) .

Past Roles

OrganizationRoleYearsStrategic impact
CTO Realty Growth, Inc.Controller2013–2017Led controllership during transition toward REIT model; established foundational reporting controls
CTO Realty Growth, Inc.VP & Controller2017–2020Advanced internal reporting and controls during portfolio repositioning
CTO Realty Growth, Inc.VP & CAO2020–Apr 2024Oversaw company financial disclosures and internal controls as REIT operations scaled
CTO Realty Growth, Inc.Interim CFO & TreasurerApr 2024–Jun 2024Managed liquidity, reporting framework, and internal controls during CFO transition
CTO Realty Growth, Inc.SVP & CAOApr 2024–presentSenior leadership over accounting, disclosure controls, and cybersecurity initiatives
Alpine Income Property Trust, Inc.VP & CAO2020–Apr 2024Parallel CAO responsibilities at externally managed affiliate (PINE)
Alpine Income Property Trust, Inc.SVP & CAOApr 2024–presentContinued senior accounting leadership at PINE

External Roles

OrganizationRoleYearsStrategic impact
James Moore & Co. (regional accounting/consulting firm)Audit Manager2006–2012Managed audits across industries, building public-company financial reporting expertise
AICPA; FICPAProfessional membershipOngoingMaintains professional standards and continuing education in accounting

Fixed Compensation

Item202320242025
Base salary ($)n/a 275,000 300,000
Perquisites— (NEOs receive no perquisites) — (NEOs receive no perquisites) — (NEOs receive no perquisites)

Notes:

  • Under her employment agreement (effective Oct 22, 2024), base salary was set at $275,000, subject to Compensation Committee review .

Performance Compensation

Annual incentive plan (AIP) structure and 2024 outcomes:

Metric (weighting)ThresholdTargetMaximum2024 ActualAchievement/Payout
AFFO per diluted share (70%)$1.50 $1.61 $1.80 $2.00 305% of target (capped at 200%)
Strategic/Qualitative (30%)n/an/an/aDiscretionary vs set objectives 200% of target (for Ms. Vorakoun)

AIP amounts for 2024:

ExecutiveTarget bonus (% of base)2024 Target ($)2024 Actual (% of target)2024 Actual ($)
Lisa M. Vorakoun75% 206,250 200% 412,500

Long-term equity structure (2024 awards):

Award typeGrant dateShares (#)Fair value ($)Vesting
Performance Shares (max)Feb 14, 202411,222 171,472 Based on Relative TSR over Jan 1, 2024–Dec 31, 2026; 34th/51st/67th percentile → 50%/100%/150% payout; capped at 100% if absolute TSR ≤3% p.a.
Time-Based Restricted StockFeb 14, 20246,883 112,262 Ratable over 3 years starting Jan 28, 2025

Additional 2024 context:

  • NEO 2024 equity included only RS and PS (no options). Options are not used currently in programs .
  • Company-wide, 2024 achievements (supporting 200% AIP payout) included 23.5% TSR, AFFO/diluted share of $2.00, and deleveraging progress, among others .

Equity Ownership & Alignment

ComponentDetail
Beneficial ownershipRestricted stock: 24,798 shares; Other shares: 21,211; Options: none; Percent of class: <1%
Outstanding unvested equity (12/31/2024)Time-based RS: 21,435 ($422,484 at $19.71); Performance shares (unearned, shown at 150% for proxy valuation): 20,859 ($411,131)
Forthcoming vesting schedule (subject to service/performance)Dec 31, 2024 PS: 4,122; Jan 28, 2025 RS: 5,920; Jul 1, 2025 RS (retention): 9,000; Dec 31, 2025 PS: 5,515; Jan 28, 2026 RS: 4,220; Dec 31, 2026 PS (from 2024 grant): 11,222; Jan 28, 2027 RS: 2,295
Pledging/hedgingCompany prohibits pledging, margin accounts, and hedging for directors, officers, and employees
Ownership guidelinesOther executive officers must hold ≥2x base salary in CTO stock; plus 50% net shares retention from equity vestings until compliant

Notes:

  • No stock options outstanding; thus, no option-expiry selling pressure .
  • Dividend equivalents accrue on unvested RS/PS in line with vesting terms .

Employment Terms

TermKey provisions
AgreementEmployment agreement effective Oct 22, 2024
Compensation eligibilityBase salary initially $275,000; eligible for AIP each year (2024 target 75% of base); eligible for LTI beginning FY2025, consistent with executive program
Severance (Change in Control)If terminated without cause or resigns for good reason within 24 months post‑CoC: cash severance equal to 12 months’ current base salary (lump sum within 60 days), plus AIP amounts due and equity per award terms; subject to release/non‑compete/non‑solicit
Severance (outside CoC)Upon termination without cause (outside CoC period): accrued items/AIP/equity only; no incremental cash severance specified in 10‑Q summary
Non‑compete / Non‑solicitEmployment agreement includes customary non‑competition, non‑solicitation, confidentiality, and IP provisions
280G cutback“Best‑net” provision: receive greater of full payments or $1 less than the amount that would trigger excise tax, to maximize after‑tax proceeds
ClawbackSubject to CTO’s clawback policy (updated in 2023 to comply with SEC/Dodd‑Frank)

Equity acceleration mechanics (applicable to all NEO awards):

  • Qualifying termination (without cause/for good reason): all unvested awards vest; PS vest at the greater of 100% target or prorated outcome based on TSR through termination date .
  • Qualifying termination within 24 months post‑CoC: PS vest at 150% of target; time‑based RS fully vest .

Investment Implications

  • Pay-for-performance linkage and upside sensitivity: 70% of AIP tied to AFFO/share (with rigorous targets), plus relative TSR-based PSUs (with governor if absolute TSR ≤3% p.a.), drove a 200% AIP payout for 2024—showing strong operating leverage to AFFO and capital allocation outcomes . Oversight from the compensation committee and 97.5% Say‑on‑Pay support underscore investor alignment .
  • Limited insider selling pressure from options: Ms. Vorakoun holds no stock options; vesting cadence is known (not expiry‑driven), with sizable RS tranches in 2025 and 2026 and PSU outcomes dependent on TSR, potentially smoothing selling pressure vs. option-heavy structures .
  • Alignment and risk controls: Mandatory ownership guidelines (2x salary), 50% net‑share retention, and strict anti‑pledging/hedging policy reduce misalignment/forced sales risks; clawback policy further mitigates restatement and misconduct risk .
  • Retention and CoC economics: Double‑trigger CoC severance (12 months base) and equity acceleration terms are moderate for a CAO, supporting retention while avoiding outsized golden parachutes; outside CoC, cash severance is not specified beyond accrued/AIP, indicating balanced retention economics .

Appendix: 2024 Company Performance Indicators

Indicator2024
AFFO per diluted share ($)2.00
1‑year TSR (%)23.5

All citations are to company filings: CTO 2025 DEF 14A and 2024 10‑Q/8‑K as indicated.