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Tracy E. Watkins

Executive Vice President and Chief Human Resources Officer at CITIZENS & NORTHERN
Executive

About Tracy E. Watkins

Executive Vice President and Chief Human Resources Officer (CHRO) at Citizens & Northern Bank since February 2021; joined C&N in 2003 and progressed through HR leadership roles. Age 60; education includes B.S. in English/Secondary Education (Juniata College), paralegal certificate, and advanced banking HR programs; professional credentials include CEBS (RPA, GBA) and SPHR . Corporate performance context (informing incentive design): FY 2024 net income $25.958M and diluted EPS $1.69, with ROAA 1.00% and ROAE 9.76% versus FY 2023 net income $24.148M and diluted EPS $1.57 . The 2024 short‑term incentive program’s company‑selected measure, (PPNR–NCOs)/Average Equity, was 12.01% (63rd percentile vs peers), yielding a 126.0% corporate payout factor for NEOs; TSR for a $100 investment from 12/31/2019 to 12/31/2024 was $85.52 .

Past Roles

OrganizationRoleYearsStrategic Impact
Citizens & Northern BankExecutive Vice President & Chief Human Resources OfficerFeb 2021–presentEnterprise HR leadership; culture, talent, and total rewards governance
Citizens & Northern BankExecutive Vice President & Director of Human ResourcesJan 2018–Jan 2021Led HR function expansion pre‑CHRO; succession and leadership development
Citizens & Northern BankVice President & Director of Human Resources2010–2017Formalized HR policies and performance management frameworks
Citizens & Northern BankHRIS & Employee Relations Manager2005–2009Built HRIS and employee relations infrastructure
Citizens & Northern BankJoined C&N2003Entry into C&N; progression through HR roles

External Roles

OrganizationRoleYearsStrategic Impact
No external directorships or roles disclosed in the proxy

Fixed Compensation

  • Individual base salary, target bonus %, and actual bonus paid for Ms. Watkins are not separately disclosed (she is not a Named Executive Officer in the proxy tables) .
  • Program context: NEO base salaries increased 3–5% in 2024; annual cash incentives are determined under the Incentive Award Plan with corporate, KPI, and individual components (illustrative for NEOs) .

Performance Compensation

Company‑level design elements relevant to CHRO alignment and payout mechanics (note: weightings vary by role; NEO illustrations shown where provided):

MetricFY 2024 TargetFY 2024 ActualNotes
Corporate earnings performance: (PPNR–NCOs)/Average Equity (percentile vs peers)50th percentile63rd percentileCorporate payout factor 126.0% of target for NEOs
Annual average deposits (ex‑brokered)$2.010B$1.996BKPI gating achieved; eligible for KPI payout
Net interest income (FTE)$82.0M$79.9MKPI gating achieved
Noninterest income (ex‑wealth mgmt)$17.6M$18.7MKPI gating achieved
Total wealth management revenue$10.0M$10.5MKPI gating achieved
Efficiency ratio65.00%68.04%KPI gating achieved; threshold 68.28%
Role Illustration (NEOs)Corporate Earnings WeightTotal Target STI (% Base)Actual FY2024 STI (% Base)
CEO50%35.0%34.6%
CFO50%30.0%32.8%
EVPs (Revenue/Region/Credit)45%25.0–30.0%26.6–32.2%

Long‑term incentives and vesting mechanics:

  • RSAs: 1/3 vest annually over three years based on satisfactory performance .
  • PRSAs: 1/3 eligible each year, contingent on job performance and profitability ranks; 2024 PRSA measures: 50% (PPNR–NCOs)/Average Equity (≥35th percentile) and 50% (PPNR–NCOs)/Average Assets (≥65th percentile) vs peer group .
  • 2024 outcome: minimum thresholds met; PRSA tranches for 2022–2024 grants vested based on performance .

Equity Ownership & Alignment

  • Stock ownership guidelines: CEO minimum 3x prior‑year base salary; each EVP minimum 1x prior‑year base salary; five‑year compliance window from appointment .
  • Anti‑hedging policy: Directors and officers prohibited from hedging C&N equity through derivatives or similar instruments .
  • Options: No stock options outstanding as of February 5, 2025 (across executives) .
  • Beneficial ownership: The proxy’s leadership table lists ownership for certain executives and directors; Ms. Watkins is not itemized in that table; no pledging by Ms. Watkins disclosed .

Employment Terms

  • The proxy summarizes employment agreements for certain NEOs (CEO, CFO, EVP Revenue, EVP Region, EVP Credit) including non‑compete/non‑solicit, severance, and change‑of‑control terms; no individual employment agreement disclosure for Ms. Watkins .
  • Illustrative agreement terms (policy context, not attributed to Ms. Watkins): non‑compete/non‑solicit covenants apply within 35 miles of any office; durations vary by executive; recoupment (“clawback”) policy applies to bonuses and stock‑based compensation upon restatement due to material non‑compliance .

Investment Implications

  • Incentive alignment: Executive pay is levered to profitability quality (PPNR–NCOs), capital‑efficient growth, and operating discipline via KPIs; RSAs/PRSAs vesting and ownership guidelines increase retention and alignment for EVPs, including HR leadership roles .
  • Low pledging/hedging risk: Anti‑hedging policy and absence of options reduce hedging/leverage risks; no pledging by Watkins disclosed .
  • Governance quality: Independent Compensation Committee with external advisor (Pearl Meyer), defined peer group, and annual say‑on‑pay (82% approval in 2024) support disciplined compensation governance .
  • Performance context: FY 2024 earnings improved YoY; corporate profitability ranks drove above‑target STI payouts for NEOs, reinforcing focus on earnings quality; CHRO’s scope over human capital amid performance‑linked pay suggests manageable retention risk under current structure .