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David Ludwig

President, Financial Assets Division at Heritage Global
Executive
Board

About David Ludwig

David Ludwig, age 68, is President of Heritage Global’s Financial Assets division (NLEX and Heritage Global Capital) and a Class II director since March 2021. He developed NLEX into a leading broker of charged‑off consumer debt and has supervised sales of over 6,000 portfolios with face value of $250 billion; he holds a B.S. in Economics from the University of Illinois . Company performance during his senior leadership shows revenue of $60.5M in 2023 and $45.4M in 2024, with net income of $12.5M and $5.2M respectively; TSR on a fixed $100 investment moved from $125.67 (2022) to $148.66 (2023) and $98.93 (2024) .

Company performance

Metric202220232024
Net Income ($)$15,493,000 $12,475,000 $5,182,000
TSR – Value of $100 Investment ($)125.67 148.66 98.93
Metric20232024
Revenues ($)$60,545,000 $45,361,000
Operating Income ($)$14,319,000 $9,066,000
EBITDA ($)$14,833,000 $9,657,000
Adjusted EBITDA ($)$15,609,000 $10,910,000

Past Roles

OrganizationRoleYearsStrategic Impact
National Loan Exchange (NLEX)Founder; PresidentEarly 1990s–2014; continues within HGBLBuilt leading U.S. broker of charged‑off consumer debt; supervised sales of 6,000+ portfolios, $250B face value
Heritage Global Inc.President, Financial Assets division2020–presentLeads Brokerage (NLEX) and Specialty Lending (HGC); HGC has issued $154.5M in loans since 2019 (HGBL share $68.1M)

External Roles

OrganizationRoleYearsStrategic Impact
Industry conferences/mediaFeatured speaker; quoted in NYT, LA Times; consultant/expert witnessVariousThought leadership in debt sales industry; recognized pioneer

Fixed Compensation

Metric20232024
Base Salary ($)$400,000 $400,000

Performance Compensation

Metric20232024
Bonus formula12% of Financial Assets division net operating income, per Employment Agreement (effective June 1, 2023) 12% of Financial Assets division net operating income
Payout ($)$1,312,553 (cash) $1,045,593 (cash)
Target metricNot disclosed Not disclosed
VestingCash; no equity component disclosed for Ludwig Cash; no equity component disclosed for Ludwig

Incentive design detail

  • Performance metric: Net operating income of Financial Assets division (NLEX + HGC) .
  • Weighting: Payout equals 12% of division NOI (formula-based rather than percentage weighting in a balanced scorecard) .
  • Committee oversight: Compensation Committee approves executive compensation; awards linked to profitability to discourage inappropriate risk-taking .

Equity Ownership & Alignment

ItemDetail
Total beneficial ownership987,304 shares (includes 75,000 shares issuable under options exercisable within 60 days)
Ownership % of common2.5% (based on 35,452,279 shares outstanding as of April 7, 2025)
Vested vs unvested equityOptions exercisable and unexercisable positions listed below; no RSUs disclosed for Ludwig in 2023–2024
Pledging/hedgingCompany not aware of any pledging arrangements; anti‑hedging policy prohibits short sales and puts/calls
Ownership guidelinesNot disclosed

Outstanding equity awards (as of 12/31/2024)

InstrumentExercisableUnexercisableStrikeExpirationVesting schedule
Stock options21,250$0.70Jun 1, 2029Vested 25% annually beginning Jun 1, 2020
Stock options45,000$1.41Jun 1, 2030Vests 25% annually beginning Jun 1, 2021
Stock options30,00010,000$2.81Jun 1, 2031Vests 25% annually beginning Jun 1, 2022

Employment Terms

TermDetail
Employment agreementEffective June 1, 2023; bonus equals 12% of Financial Assets division NOI
Severance (without cause)Pro‑rata bonus for year of termination, plus payment of the greater of (i) annual base salary or (ii) 4% of net revenues NLEX receives on forward‑flow contracts entered during Ludwig’s tenure for the 12 months after termination
Change‑of‑controlNot disclosed
ClawbackMandatory recoupment policy adopted Nov 7, 2023 per SEC/Nasdaq Rule 10D‑1; applies to current/former executive officers
Anti‑hedgingProhibits short‑term/speculative trades, shorts, and options; officer trades must be pre‑cleared by the Secretary
Insider trading proceduresInsider trading policy filed with 2024 10‑K; repurchases follow established procedures

Board Governance and Service

ItemDetail
Board class & tenureClass II director; appointed March 4, 2021
IndependenceNot independent (employee-director); only Dove and Ludwig are non‑independent
CommitteesNo committee memberships listed for Ludwig; Audit, Compensation, and Corporate Governance committees composed solely of independent directors
Attendance100% Board and committee meeting attendance in 2024 (aggregate for directors)
Leadership structureChairman separate from CEO; no Lead Independent Director given current size; Chairman Samuel Shimer

Dual‑role implications: Ludwig’s employee-director status reduces independence; mitigation comes from fully independent committees and exclusion of employee-directors from committee membership and director pay .

Director Compensation

YearCash Fees ($)Equity Awards ($)Notes
2024Employees (Dove, Ludwig) do not receive director compensation

Related Party Transactions

  • NLEX office lease: Company leased Edwardsville, IL office space owned by Ludwig; payments were ~$114,250 (2024) and ~$113,000 (2023) .
  • Family members: Thomas Ludwig (son) served as NLEX General Counsel & SVP; total compensation $693,248 (2024) and $1,772,068 (2023) .

Performance & Track Record

  • Division leadership: Financial Assets division combines NLEX brokerage and HGC specialty lending; HGC issued $154.5M in loans since 2019 (HGBL portion $68.1M), with $29.0M net investments outstanding at 12/31/2024 .
  • Execution risks: Largest Specialty Lending borrower in default; loans placed on nonaccrual in June 2024; amortized cost in nonaccrual status was $23.5M (HGBL share), undermining near‑term returns in 2025 .
  • Brokerage cycle: 2024 gross profit decline driven by a one‑time 1Q’23 principal auction and lower Brokerage volume YoY .

Say‑on‑Pay & Shareholder Feedback

  • 2024 advisory vote: 14,556,634 shares voted in favor of NEO compensation for 2023; next advisory vote planned for 2027 per prior frequency decision .

Compensation Structure Analysis

  • At‑risk pay orientation: Ludwig’s annual incentive is fully formulaic and tied to division NOI (12% of Financial Assets division NOI), aligning pay with segment profitability .
  • Equity mix: No new equity grants to Ludwig in 2023–2024; option overhang remains from prior grants with staggered expirations through 2031 .
  • Governance protections: Clawback policy (2023) and anti‑hedging provisions apply to executive officers .

Risk Indicators & Red Flags

  • Concentration/default risk: Specialty Lending loans concentrated in a single borrower now in default; nonaccrual status and uncertainty of recovery present execution and earnings risk .
  • Related party ties: Office lease payments to Ludwig and high compensation to a family member in NLEX elevate related‑party scrutiny .
  • Volatile operating results: Event‑driven business with fluctuating quarterly revenue; EBITDA declined in 2024 vs 2023 .
  • Legal proceedings: No material legal matters disclosed .
  • Options repricing: No changes/adjustments to options in 2024 (no repricing) .

Equity Ownership & Vesting Schedules (Insider Selling Pressure)

  • Near‑term exercisability: Multiple option tranches already vesting 25% annually (2020–2022 start dates) with expirations 2029–2031; creates potential for periodic exercises/sales aligned with liquidity windows .
  • Beneficial stake: 2.5% ownership aligns incentives; company reports no pledging arrangements and prohibits hedging .

Employment Terms

ItemDetail
Pro‑rata bonus on terminationYes (for year of termination)
Cash severanceGreater of base salary or 4% of net revenues under NLEX forward‑flow contracts for 12 months post‑termination
Change‑of‑controlNot disclosed

Investment Implications

  • Alignment: Ludwig’s incentive structure directly scales with division profitability (12% of NOI), which tightly aligns pay with operating outcomes in NLEX/HGC; absence of RSU/PSU grants in 2023–2024 reduces equity‑driven selling pressure near term .
  • Risk: Specialty Lending borrower default and nonaccrual status could compress division NOI and Ludwig’s bonus, signaling execution risk and potential estimate downgrades; watch resolution, recoveries, and portfolio diversification milestones .
  • Governance: Employee‑director, non‑independent status is balanced by independent committee oversight and no director compensation; related party lease and family compensation warrant continued monitoring for governance optics .
  • Trading signals: Option expirations through 2031 and periodic vesting schedules suggest predictable potential windows for exercises; monitor Form 4 filings around earnings blackouts to gauge selling behavior alongside the company’s ongoing share repurchase program dynamics .