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Timothy Finer

Senior Vice President and Director of Commercial Banking at HILLS BANCORPORATION
Executive

About Timothy Finer

Timothy D. Finer (age 63) is Senior Vice President and Director of Commercial Banking at Hills Bancorporation’s subsidiary bank; he has held the Director of Commercial Banking role since January 2023, after serving as Senior Vice President, Director of Lending . Company performance indicators relevant to incentive alignment show Hills Bancorporation’s cumulative TSR value of an initial $100 investment at 119.33 in 2024 (vs. 107.59 in 2023), while net income was $47.6 million in 2024, $38.2 million in 2023, and $47.8 million in 2022 .

Past Roles

OrganizationRoleYearsStrategic Impact
Hills Bank (HBIA subsidiary)Director of Commercial BankingJan 2023 – PresentLeads commercial banking; role is a named executive officer position at the Bank level
Hills Bank (HBIA subsidiary)Senior Vice President, Director of LendingPre-2023 – 2022Oversaw lending function prior to transition to Director of Commercial Banking

External Roles

OrganizationRoleYearsStrategic Impact
No external roles disclosed in company filings reviewed

Fixed Compensation

Multi-year summary compensation (Company proxy SCT):

Metric202220232024
Base Salary ($)218,289 239,615 246,400
Cash Bonus ($)1,158
Stock Awards ($)
Option Awards ($)
All Other Comp ($)31,726 29,437 34,383
Total ($)251,173 269,052 280,783

Breakdown of “All Other Compensation” (plan contributions, PTO payouts, insurance, dividends) for Finer:

Component202220232024
Profit Sharing Plan ($)10,293 11,017 11,473
ESOP ($)10,293 11,017 11,473
401(k) Match ($)2,288 2,448 2,550
Deferred Comp Plan ($)
PTO Payout ($)8,462 4,615 8,557
Insurance Premiums ($)390 340 330
Dividends on Unvested RS
Total ($)31,726 29,437 34,383

Performance Compensation

  • Annual bonus design: The company states cash bonuses are discretionary and no named executive officers received cash bonuses in 2024 . There is no disclosed target bonus percentage for Finer in 2024 .
  • Equity incentives: The 2020 Stock Option and Incentive Plan authorizes restricted stock and options; options typically vest over five years and have a 10-year term. Finer shows no equity awards (stock or options) in the SCT for 2022–2024 .

Table – 2024 incentive outcomes:

Incentive TypeMetric(s)WeightingTargetActual/PayoutVesting Terms
Annual Cash BonusDiscretionary (no pre-set metrics disclosed) Not disclosed $0 N/A
Stock/Option AwardsN/A for Finer in 2024 (no awards in SCT) Plan practice: options 5-year vest, 10-year term; restricted stock vesting as set by Committee

Compensation-performance context (company-level): Pay-versus-performance section shows TSR improved to 119.33 in 2024 (from 107.59 in 2023) and net income of $47.6M in 2024 (vs. $38.2M in 2023 and $47.8M in 2022) .

Equity Ownership & Alignment

ItemDetail
Total beneficial ownership37,658 shares; 0.42% of outstanding class
Voting powerSole voting and investment power over 37,658 shares
ESOP allocation (for voting)28,758 ESOP shares allocated to Finer
Vested vs. unvested contextESOP and Profit Sharing contributions vest over six years of service
Stock ownership guidelinesCompany has not adopted a share ownership or retention policy for directors or executive officers
Hedging/pledging policiesCompany has not adopted hedging practices/policies for insiders; insider trading policy requires pre-clearance of trades

Employment Terms

  • Employment agreements/severance/CIC: The company and bank have no employment contracts, severance agreements, or change-in-control agreements with executive officers, including Finer .
  • Equity acceleration on CIC/death/disability: Under the Incentive Stock Plan, any outstanding restrictions on awards lapse and all awards become immediately vested upon a change in control, death, or total disability; unvested awards are generally forfeited upon other termination .
  • Clawback/recoupment: The Committee may adjust or recover incentive pay in the event of a material restatement and will seek recovery/cancellation for bonuses or incentives tied to fraudulent activity or intentional misconduct leading to misstated results .
  • Deferred compensation: Company Named Executive Officers may defer pay into a nonqualified plan; Bank NEOs (including Finer) primarily participate in ESOP, Profit Sharing, and 401(k) (see All Other Compensation breakdown above) .

Say-on-Pay and Governance Signals

  • Say-on-Pay support: 98% of votes cast supported NEO pay at the 2024 Annual Meeting .
  • Compensation committee: The Compensation and Incentive Stock Committee oversees the stock plan and executive pay; list of members disclosed in the proxy .

Performance & Track Record Highlights

Indicator2021202220232024
Hills Bancorporation TSR (value of initial $100)105.27 115.69 107.59 119.33
Midwest Community Banks TSR (peer)117.09 104.86 103.12 126.02
Net Income ($000)48,085 47,753 38,176 47,604

Note: Finer assumed the Director of Commercial Banking role in Jan 2023; TSR and net income are company-level outcomes .

Compensation Structure Analysis

  • Cash-heavy mix for Finer: 2022–2024 SCT shows base salary plus retirement/benefit contributions; no equity or cash bonuses for 2023–2024, indicating low formal at-risk pay for this role in the period .
  • Discretionary bonus design: Absence of disclosed annual formulaic metrics; 2024 bonuses not paid to NEOs; committee uses discretionary approach rather than pre-set targets/weights .
  • Equity plan availability but limited usage: The plan permits options/restricted stock with 5-year vest norm, but Finer had no reported grants in 2023–2024 .
  • Ownership alignment via ESOP and profit sharing: Regular 4.5% contributions to ESOP and Profit Sharing across the workforce, with Finer’s ESOP allocation substantial within his disclosed beneficial ownership .

Investment Implications

  • Alignment and retention: Finer’s meaningful ESOP-linked ownership (37,658 shares; 0.42%) and long tenure in senior lending roles suggest alignment and institutional knowledge; however, lack of formal ownership guidelines means no mandated holding levels beyond ESOP/benefit plans .
  • Limited near-term selling pressure: No 2023–2024 equity grants reported for Finer and no 2024 cash bonus; insider trading is subject to pre-clearance, and the company has not adopted hedging restrictions, which is a governance watch item but not an immediate selling catalyst .
  • Change-in-control economics: No individual severance/CIC agreements reduces parachute-related risk; equity acceleration would apply only if unvested awards exist at CIC (none disclosed for Finer in 2023–2024), limiting CIC windfall exposure for this executive .
  • Pay-for-performance optics: Company-level TSR rebounded in 2024 and net income recovered to 2022 levels; high 98% Say-on-Pay support indicates shareholder comfort with overall pay design, though Finer’s pay is largely fixed/benefit-driven rather than performance-levered .