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John M. Reber

Executive Vice President and Chief Risk Management Officer at CITIZENS & NORTHERN
Executive

About John M. Reber

Executive Vice President and Chief Risk Management Officer (CRO) at Citizens & Northern Bank since February 2021; previously EVP & Director of Risk Management (2011–2021) and VP & Director of Risk Management (2004–2011). Age 58; BS in Finance from Bloomsburg University of Pennsylvania. Company performance context: 2024 net income $25.958 million; ROAA 1.00%; ROAE 9.76%; net interest income $79.115 million; efficiency ratio 68.04% . Pay-versus-performance TSR value for a $100 investment measured from 12/31/2019 stood at $85.52 for CZNC vs $128.85 for the peer group in 2024; company-selected measure in 2024 was (PPNR–NCOs)/Average Equity at 12.34% for FY 2024 and 12.01% for the 12 months ended 9/30/2024 used for incentive calculations .

Past Roles

OrganizationRoleYearsStrategic impact
Citizens & Northern BankEVP & Chief Risk Management OfficerFeb 2021–present Leads enterprise-wide risk; KRIs gate KPI eligibility for executive incentive awards, reinforcing prudent risk-taking
Citizens & Northern BankEVP & Director of Risk ManagementJan 2011–Feb 2021 Built and led risk management programs as executive leadership evolved
Citizens & Northern BankVP & Director of Risk ManagementJun 2004–Jan 2011 Established risk oversight framework post-acquisitions and growth initiatives
SunBank (Lewisburg, PA)Staff and management positions in credit, lending, risk managementPrior to Jun 2004 Experience foundational to CRO responsibilities at CZNC

External Roles

OrganizationRoleYearsStrategic impact
SunBank (Lewisburg, PA)Credit/lending/risk management positionsPrior to joining C&N (pre-2004) External banking experience informs current risk leadership

Fixed Compensation

General program terms for executive officers (EVPs); individual compensation for John M. Reber is not separately disclosed in the proxy.

ComponentPolicy/design2024 specificsNotes
Base salaryReviewed annually by Compensation Committee using market data and performance NEO increases ranged 3%–5% YoY EVP framework applies; Reber’s specific salary not disclosed
BenefitsHealth and welfare on same terms as employees Standard employee plans Applies to all executives
SERPDiscretionary supplemental retirement plan; 20% of highest 5-year average comp targeted; vesting at age 55 with 5 years participation; earlier vesting upon disability, death, or change-in-control; assets held in trust but subject to bank creditors if insolvent Active, contributions discretionary Participation is “may” not “must”; individual participation for Reber not disclosed
Deferred compNonqualified plan allowing deferral of up to 100% of base salary and non-equity incentive comp; no employer contributions Available to selected officers Individual elections for Reber not disclosed
Holiday bonus$500 discretionary holiday award paid to essentially all employees except CEO $500 typical (non-CEO) Applicability to Reber not explicitly stated but policy is broad

Performance Compensation

Program structure for EVPs and NEOs; John M. Reber’s individual targets/payouts are not disclosed. Design and outcomes below are company-level and NEO-level references.

MetricWeighting (typical NEO range)TargetActualPayout mechanicsVesting / performance gating
Corporate earnings performance: (PPNR–NCOs)/Average Equity rank vs peers45%–50% depending on role 50th percentile → 100% corporate payout 63rd percentile; CZNC 12.01% vs peer median 10.94% Corporate component paid at 126.0% of target N/A (cash STI)
KPI: Annual average deposits (excl. brokered)7.5%–11.25% $2.010B $1.996B (99.3% of budget) Contributes to STI; eligibility gated by KRIs N/A
KPI: Net interest income (FTE)3.75%–7.5% $82.0M $79.9M (97.5%) Contributes to STI; KRIs gate N/A
KPI: Noninterest income (excl. wealth mgmt)3.75%–7.5% $17.6M $18.7M (106.4%) Contributes to STI; KRIs gate N/A
KPI: Wealth management revenue7.5%–11.25% $10.0M $10.5M (105.4%) Contributes to STI; KRIs gate N/A
KPI: Efficiency ratio7.5%–11.25% 65.00% (threshold 68.28%) 68.04% Contributes to STI; KRIs gate N/A
Individual performance10%–20% QualitativeAssessed by supervisor/Board Adds to STI payout N/A

Long-term incentives (LTI) design and 2024 performance test:

LTI elementStructureThreshold2024 measured resultVesting outcome
RSAs50% of LTI; time-based vesting: one-third annually over 3 years N/AN/ATime-based vest subject to satisfactory job performance
PRSAs (PPNR–NCOs)/Average Equity25% of LTI; performance test annually over 3-year period ≥35th percentile 12.01% vs peers; met threshold One-third vests each year when performance met
PRSAs (PPNR–NCOs)/Average Assets25% of LTI; performance test annually over 3-year period ≥65th percentile 1.22% vs peers; met threshold One-third vests each year when performance met

Additional notes:

  • KRIs act as a pass/fail gate for KPI-based STI awards; all KRIs were within acceptable levels for 2024 .
  • All potential PRSA shares granted in 2022–2024 vested based on 2024 performance vs peer group .

Equity Ownership & Alignment

Policy/indicatorDetailCZNC disclosure
Stock ownership guidelinesCEO: 3x prior-year base salary; EVP: 1x prior-year base salary; 5-year compliance window “Presently, all directors and named executive officers meet the minimum stock ownership requirements or are within five years of appointment” (applies to directors and NEOs; Reber not an NEO)
Anti-hedgingProhibits hedging/derivatives (puts, calls, collars, swaps, etc.) by directors and officers Policy in place
Options outstandingAt Feb 5, 2025 there were no outstanding stock options company-wide Reduces option exercise-driven selling pressure
PledgingNo explicit pledging prohibition disclosed in proxy; anti-hedging policy does not address pledging Not disclosed
Beneficial ownership (John M. Reber)Individual beneficial ownership not itemized in executive/director table; Reber not listed among NEOs or directors Not disclosed

Employment Terms

The proxy enumerates Employment Agreements for certain executives; John M. Reber’s agreement is not disclosed.

ExecutiveAgreement termNon-compete/non-solicitChange-in-control multipleBenefits continuationTax gross-up
J. Bradley Scovill (CEO)Through Apr 30, 2027; 20,000 restricted shares vest 4/30/2027 24 months (geography: 35 miles) 2.99x 3 years None (payments capped per 280G/4999)
Mark A. Hughes (CFO)Auto-renews 3-year terms 24 months 2.99x 3 years None
Harold F. Hoose (EVP)Extended through Sep 30, 2025; auto-extend 12 months 18 months 1.5x 18 months None
Blair T. Rush (EVP)Extended through Jun 30, 2025; auto-extend 12 months 12 months 1.5x 1 year None
Kelley A. Cwiklinski (EVP)Extended through Jan 31, 2026; auto-extend 12 months 12 months 1.5x 18 months None
John M. Reber (EVP, CRO)Not disclosedNot disclosedNot disclosedNot disclosedNot disclosed

Potential payments tables for NEOs are provided in proxy; again, Reber not included .

Investment Implications

  • Alignment: Variable pay is tightly linked to peer-relative profitability via (PPNR–NCOs)/Average Equity and Assets for both STI and PRSA vesting; KRIs gating KPI eligibility reduces risk of incentivizing excessive risk-taking—constructive for a CRO-led culture .
  • Selling pressure: No company stock options outstanding reduces time-based exercise pressure; restricted stock vests ratably over three years, smoothing potential insider sales cadence .
  • Ownership policies: EVP 1x salary stock ownership guideline and anti-hedging policy support alignment; pledging policy not disclosed—monitor Form 4s for any pledging/10b5-1 activity by Reber to assess red flags .
  • Retention risk: Employment agreements cover specific EVPs; absence of a disclosed agreement for Reber means severance/change-in-control terms are unknown, creating uncertainty in modeled retention economics; however, overall governance includes indemnification agreements for executive officers .
  • Performance track record: 2024 payout mechanics produced 126% corporate STI factor and full PRSA vesting across grants, reflecting strong peer-relative profitability; this supports positive pay-for-performance optics but implies higher at-risk compensation exposure to cycle shifts .
  • Shareholder feedback: Say-on-pay approval ~82% in 2024 and ~87% in 2023 indicates investor acceptance of compensation philosophy and peer-relative framework .

Data gaps to close: Reber’s individual compensation, ownership, Form 4 trading/vesting schedules, and any employment agreement. Monitor SEC Form 4s and Item 5.02 filings for CRO-specific disclosures; none identified in the proxy’s NEO/ownership tables .