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Joshua P. Stevens

Chief Financial Officer at FIRST CAPITAL
Executive

About Joshua P. Stevens

Executive Vice President, Chief Financial Officer and Treasurer of First Capital, Inc. (principal financial and accounting officer); appointed CFO on March 31, 2023, and serves currently in these roles . Company performance context: net income was $11.94M in 2024, $12.79M in 2023, and $11.90M in 2022; cumulative TSR (value of initial $100) measured $61.16 (2024), $51.13 (2023), $43.90 (2022) . Education and age were not disclosed in FCAP’s proxy statements.

Past Roles

OrganizationRoleYearsStrategic impact
First Capital, Inc.Executive Vice President, Chief Financial Officer and Treasurer (Principal Financial and Accounting Officer)2023–presentSigned CEO/CFO certifications and Sarbanes-Oxley Section 906 certifications on FCAP quarterly reports; responsible for disclosure controls and ICFR certifications .

External Roles

No external directorships or outside roles disclosed in FCAP filings for Joshua P. Stevens.

Fixed Compensation

Metric20232024
Base salary ($)$150,000 $207,333
All other compensation ($)$18,405 $25,608

Breakdown of “All Other Compensation” (2024):

ComponentAmount ($)
Employer 401(k) contributions$14,513
Health insurance$8,518
Disability insurance$1,065
Life insurance$235
Vision insurance$40
Employer HSA contribution$1,000

Compensation structure notes:

  • Stevens’ base salary increased from $150,000 (2023) to $207,333 (2024) as CFO, reflecting role transition and compensation normalization post-appointment .
  • FCAP uses a supplemental cash bonus plan tied to bank profitability and efficiency thresholds, with bonuses paid after year-end .

Performance Compensation

Cash incentive (Bonus Plan) — actual payouts:

YearMetricTargetActualPayout ($)Vesting
2023Bank profitability/efficiency thresholds (Bonus Plan)Not disclosedNot disclosed$17,738 Cash (paid Q1 2024)
2024Bank profitability/efficiency thresholds (Bonus Plan)Not disclosedNot disclosed$26,587 Cash (paid Q1 2025)

Equity awards (restricted stock) and vesting:

Grant dateTypeSharesGrant-date fair valueVesting schedule
Feb 20, 2024Restricted common stock300 $28.00 per share 1/5 annually each July 1, 2025–2029 (60 shares per year)
Mar 11, 2025Restricted common stock300 $37.90 per share 1/5 annually each July 1, 2026–2030 (60 shares per year starting 2026)

Outstanding equity awards at year-end:

As ofUnvested RSUs (shares)Market value ($)
Dec 31, 2024300 $9,675 (at $32.25)

Plan-level context:

  • FCAP recognizes restricted stock compensation ratably over vesting; nonvested shares ended Q3 2025 at 6,240 across the plan, with $192,000 unrecognized compensation expense and weighted average recognition period of 4.4 years (company-level disclosure) .

Equity Ownership & Alignment

As ofBeneficial ownership (shares)Ownership % of outstandingVested vs unvestedPledging
Apr 1, 20241,394 <1.0% Includes 300 restricted shares (unvested) None of the named individuals pledged shares
Apr 1, 20251,995 <1.0% Includes 600 restricted shares (combines 2024 and 2025 grants) None of the named individuals pledged shares

Options and hedging:

  • No stock options outstanding as of Dec 31, 2024; FCAP’s outstanding equity awards for NEOs were restricted stock only .
  • No hedging or pledging practices were disclosed beyond the statement that none of the named individuals pledged their shares .

Stock ownership guidelines:

  • No executive stock ownership guidelines or compliance status were disclosed in the proxy statements reviewed.

Employment Terms

Change-in-control agreements (double trigger):

  • Date: Joshua P. Stevens entered into a Change in Control Agreement with FCAP and First Harrison on January 6, 2023 .
  • Trigger: CIC followed by termination within 12 months (voluntary for specified “good reason” or involuntary other than for cause) .
  • Economics: Lump-sum severance equal to 3× sum of wages, salary, bonus, and other compensation paid in the preceding 12 months; plus 12 months of continued life, medical, dental, and disability coverage; payments limited to avoid 280G “excess parachute” penalties .
  • Estimated CIC termination benefits as of Dec 31, 2024 (Stevens): Salary $622,000; Bonus $158,410; Benefits $10,094; Equity vesting value $9,675; Total $800,179 .

Other employment terms:

  • No separate non-compete/non-solicit, clawbacks, tax gross-ups, or deferred compensation elections were disclosed for Stevens in the proxies reviewed .

Say-on-Pay & Shareholder Feedback

ItemForAgainstAbstentionsBroker non-votes
Advisory vote on executive compensation (May 21, 2025)1,064,486 120,132 53,945 1,014,032

Investment Implications

  • Pay-for-performance alignment: Stevens’ cash bonuses are tied to bank profitability and efficiency thresholds; actual payouts increased from $17.7K (2023) to $26.6K (2024), consistent with stronger operating metrics and improved TSR in 2024, supporting incentive linkage to performance .
  • Vesting cadence and selling pressure: RSUs vest in equal annual tranches of 60 shares each July 1 over five years; near-term vesting dates (July 1, 2025–2029 and 2026–2030) create predictable supply but small size reduces selling pressure risk at the executive level .
  • Ownership alignment: Beneficial ownership of 1,995 shares (including 600 restricted) and no pledged shares suggest alignment without leverage-induced risk; ownership remains <1% given FCAP’s share count .
  • Retention and transition risk: Double-trigger CIC protection (3× cash comp plus 12 months benefits) materially lowers retention risk around corporate actions while capping parachute exposure via 280G cutbacks; estimated CIC value for Stevens was $800,179 at YE 2024 .
  • Governance signal: Say-on-pay received strong support (1.06M “For” vs 0.12M “Against”), indicating shareholder approval of comp structure during the period that includes Stevens’ tenure as CFO .

Overall, compensation features are conservative (restricted stock over multi-year schedules; no options outstanding; no gross-ups), with cash incentives tied to profitability/efficiency. The double-trigger CIC and predictable vesting imply low forced selling risk and steady alignment, while strong say-on-pay outcomes reduce governance overhangs .