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Matthew L. Bower

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

About Matthew L. Bower

Executive Vice President and Chief Wealth Management Officer at Citizens & Northern Bank since February 2022; age 57 . He previously served 13 years as a Managing Director in PNC’s Wealth Management Group (Atlanta), and holds a Masters of Jurisprudence (Texas A&M School of Law), Stanford GSB Executive Leadership certificate, and designations including CTFA, CSOP, and CWM . During his tenure, company performance highlights include 2024 net income of $25.96M (ROAA 1.00%, ROAE 9.76%), a company-selected performance measure of (PPNR–NCOs)/Average Equity at 12.01% (63rd percentile vs peers), and five-year TSR of 85.52; Wealth Management revenue reached $10.5M in 2024 (vs $10.0M target), with trust AUM around $1.1B as of March 31, 2023 .

Past Roles

OrganizationRoleYearsStrategic Impact
PNC Wealth Management (Atlanta)Managing Director13 yearsLed team to “industry-leading” client and employee satisfaction results

External Roles

  • Not disclosed in company filings reviewed.

Fixed Compensation

  • Base salary and cash compensation for Mr. Bower are not individually disclosed in the proxy (he is not a Named Executive Officer). The program provides market-competitive salary reviewed annually by the Compensation Committee .

Performance Compensation

  • Structure: EVPs participate in an annual cash Incentive Award Plan (STI) and the 2023 Equity Incentive Plan (LTI) with time-based RSAs and performance-based RSAs (PRSAs) vesting over three years, subject to company and individual performance. The 2024 STI corporate component was based on relative (PPNR–NCOs)/Average Equity; KPIs included deposits (ex-brokered), fully taxable-equivalent net interest income, noninterest income (ex-wealth), total wealth management revenue, and the efficiency ratio. 2024 corporate performance paid at 126% of target; PRSA performance was met for 2022–2024 grants .

2024 company STI metrics (apply firmwide; individual weights vary by role)

MetricTargetActualNotes
Relative (PPNR–NCOs)/Average Equity vs Peer Group50th percentile (100%)63rd percentile (12.01%); corporate payout 126%Peer median 10.94% (peer average 11.69%)
Annual average deposits (ex-brokered)$2.010B$1.996B99.3% of target
Net interest income (fully-taxable-equivalent)$82.0M$79.9M97.5% of target
Noninterest income (ex-wealth)$17.6M$18.7M106.4% of target
Total wealth management revenue$10.0M$10.5M105.4% of target
Efficiency ratio65.00%68.04%Above target; threshold 68.28%

LTI design and vesting levers

  • Time-based RSAs: vest 1/3 each anniversary over 3 years (continued performance required) .
  • PRSAs: vest 1/3 annually, contingent on performance; 2024 awards are 50% based on (PPNR–NCOs)/Average Equity and 50% on (PPNR–NCOs)/Average Assets vs peers, minimum thresholds at 35th and 65th percentiles, respectively .
  • For 2024 performance, PRSA thresholds were met across 2022–2024 grants .

Equity Ownership & Alignment

Stock ownership policy and alignment mechanisms

  • EVPs must hold company stock equal to at least 1× prior-year base salary within five years of appointment; a company-wide anti-hedging policy prohibits hedging transactions (e.g., collars, swaps) in CZNC shares .
  • Presently, all directors and named executive officers meet minimum stock ownership requirements or are within five years of their start date; EVP Bower (appointed Feb 2022) is within the five-year compliance window .

Beneficial ownership snapshot (most recent specific filings for Bower)

As-of DateDirect SharesIndirect SharesVehicleTotal
12/31/20233,720313ESOP (indirect)4,033

Insider transactions (latest disclosed)

DateTypeSharesPriceNotes
05/10/2023DRIP acquisition10$17.95Dividend reinvestment (Code J)
08/09/2023DRIP acquisition9$20.92Dividend reinvestment (Code J)
11/08/2023DRIP acquisition10$19.32Dividend reinvestment (Code J)

Equity awards (disclosed grants)

Grant DateInstrumentSharesKey Terms
February 2022Time-Based Restricted Stock2,000Granted under the 1995 Stock Incentive Plan; subject to transfer/forfeiture restrictions; cash dividends paid out (not reinvested)
  • Pledging: The proxy discloses anti-hedging but does not include an anti-pledging policy, and no pledges are indicated for Bower in available ownership disclosures reviewed .

Employment Terms

  • Individual employment agreement terms for Mr. Bower are not disclosed in the 2025 proxy; company-wide practices include an executive compensation recoupment (clawback) policy compliant with Nasdaq standards .
  • Employment agreements with other NEOs (CEO, CFO, CRO, etc.) include non-compete/non-solicit covenants and severance/change-in-control mechanics (multiples vary by role), but these specific terms are not disclosed for Mr. Bower .

Performance & Track Record

Company financial and line-of-business outcomes relevant to Wealth Management leadership

Metric20232024Notes
Net Income ($)24,148,00025,958,000+7.5% YoY; ROAA 1.00%, ROAE 9.76% in 2024
Total Wealth Mgmt Revenue ($)10,500,000Met/exceeded KPI (target $10.0M)
Noninterest Income excl. Wealth ($)18,700,000KPI outperformance vs $17.6M target
(PPNR–NCOs)/Average Equity12.01%63rd percentile vs peers (drives STI corporate factor)
5-year TSR (Index=12/31/2019=100)85.52As of 12/31/2024

Notes:

  • Wealth Management is an explicit KPI in the STI plan (relevant to Bower’s remit) and exceeded plan in 2024 .
  • Trust AUM was approximately $1.1B as of March 31, 2023, indicating scale of the franchise under Wealth Management .

Compensation Governance, Peer Group, and Say-on-Pay

  • Independent consultant Pearl Meyer advises the Compensation Committee; the program uses a 20-company Mid-Atlantic peer group for benchmarking .
  • 2024 Say-on-Pay support: ~82% approval, with continued annual engagement and no material program overhaul following the vote .

Risk Indicators & Policies

  • Anti-hedging policy in place for directors/officers; executive clawback policy aligned with Nasdaq standards .
  • Stock ownership guidelines: EVPs 1× salary within five years; compliance assessed annually .

Investment Implications

  • Pay-for-performance alignment: Corporate STI tied to relative (PPNR–NCOs)/Average Equity and KPIs including wealth revenue; 2024 results produced above-target payout for the corporate component, signaling linkage between Bower’s line performance and incentive outcomes .
  • Retention and selling pressure: No insider sales disclosed for Bower; small DRIP accruals and a prior 2,000-share time-based RSA support ongoing alignment; ownership guideline (1× salary within five years) further anchors retention through required share accumulation .
  • Governance safeguards: Anti-hedging and clawback policies, plus three-year LTI vesting with annual performance gates (PRSAs), reduce misalignment and discourage short-term risk-taking in wealth management initiatives .

Appendix: Company STI and LTI Mechanics (Selected Details)

  • STI corporate metric: Relative (PPNR–NCOs)/Average Equity; 2024 outcome 126% vs target 100% (63rd percentile vs peer median 10.94%) .
  • KPIs and 2024 actuals: Deposits ex-brokered $1.996B vs $2.010B target; FTE net interest income $79.9M vs $82.0M; noninterest income ex-wealth $18.7M vs $17.6M; wealth revenue $10.5M vs $10.0M; efficiency 68.04% vs 65% target .
  • LTI: 50% RSAs (time-based, 3-year ratable vest); 50% PRSAs (3-year, annual vest tranches contingent on percentile thresholds for (PPNR–NCOs)/Average Equity and (PPNR–NCOs)/Average Assets) .

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