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Cory Smith

Treasurer and Chief Accounting Officer at HireQuest
Executive

About Cory Smith

Cory Smith, 48, serves as HireQuest’s Treasurer and Chief Accounting Officer; he was Command Center’s CFO beginning July 22, 2017 and held the CFO role at HireQuest until December 2021, when he transitioned to Chief Accounting Officer . Smith’s background includes controller and VP finance roles and prior CPA work; he graduated cum laude from Lewis‑Clark State College with a BS in Business Administration . Company “pay versus performance” disclosures emphasize alignment of executive pay with total shareholder return and net income; TSR was negative in 2022 but the share price improved from $15.81 at 12/31/2022 to $20.39 by 4/24/2023, reflecting recovery versus 2022 year-end levels . HireQuest’s clawback policy adopted in December 2023 (filed as Exhibit 97.1 to the 2024 10‑K) enhances governance by enabling recovery of erroneously awarded compensation upon a restatement due to material noncompliance with financial reporting requirements .

Past Roles

OrganizationRoleYearsStrategic Impact
HireQuest (formerly Command Center)Chief Financial Officer2017-07-22 to 2021-12Led finance during major integration and growth period prior to transition to CAO
HireQuestChief Accounting OfficerSince 2021-12Principal accounting leadership; supports CFO transitions and strategic initiatives
HireQuestTreasurerCurrentTreasury oversight alongside CAO duties
Command CenterController~2013–2015 (final 2 years of 2010–2015 tenure)Financial controls; accounting operations
Southeast StaffingVice President of FinanceBegan 2015Operational finance leadership
Various (CPA practice)Certified Public Accountant2005–2010Attestation work, public accounting experience

External Roles

No public-company board or external directorships for Cory Smith are disclosed in the proxy filings reviewed .

Fixed Compensation

Component20212020Contract Term/Notes
Base Salary ($)184,583 180,000 Employment agreement base salary: $190,000; term through July 15, 2023
Discretionary Bonus ($)20,000 Discretionary bonus eligible per employment agreement
Target Performance Bonus (% of Salary)Up to 50% Up to 50% Metric-based performance bonus (tiered goals)
Other CompensationNo perquisite detail disclosed for Smith in SCT

Performance Compensation

Annual Performance Bonus Structure

MetricWeightingTargetActualPayout MechanicsVesting/Timing
Year-over-year sales improvementNot disclosed Tiered goals Not disclosedUp to 50% of base salary (aggregate across metrics) Annual bonus; cash payout (or equity election if applicable by program)
Accounts receivable turnsNot disclosed Tiered goals Not disclosedUp to 50% of base salary Annual
Workers’ compensation loss ratioNot disclosed Tiered goals Not disclosedUp to 50% of base salary Annual
Maintenance of core staff payrollNot disclosed Tiered goals Not disclosedUp to 50% of base salary Annual

Restricted Stock Awards (RSUs)

GrantSharesPlanGrant/Key Date(s)Vesting ScheduleAccelerated Vesting Terms
Smith Restricted Shares10,000 2019 Plan 50% vest on 2023-07-15 Remaining 50%: 6.25% per fiscal quarter for first eight quarters thereafter Certain terminations trigger pro‑rata or accelerated vesting as detailed in agreement

Stock Options

OptionsExercisable vs Non-exercisableStrikeExpirationNotes
4,166All vested (no non‑vested outstanding) $5.40 2027-09-28 Granted under legacy plan; no additional options disclosed for Smith after 2021

Option intrinsic value reference point: Using $14.16 closing price on 12/31/2024, intrinsic value per option ≈ $8.76; aggregate ≈ $36,500 (4,166 × $8.76) .

Equity Ownership & Alignment

Beneficial Ownership Breakdown (as reported)

Metric202320242025
Total beneficial ownership (shares)48,150 48,150 48,150
Percent of class<1% <1% <1%
Shares held outright29,832 35,025 33,087
Restricted shares (unvested)14,152 13,125 10,897
Stock options4,166 4,166 4,166
Restricted shares vesting windowJun 30, 2023–Jun 30, 2025 Jun 30, 2023–Jun 30, 2025 Jun 30, 2025–Jun 30, 2027
  • Pledging/Hedging: Company policy prohibits short sales, options trading in company securities, holding securities in margin accounts, and hedging/monetization arrangements without advance approval, reducing misalignment risk from derivative hedges or margin pledges . 2025 proxy notes the Company is unaware of any pledging by 5% holders, directors, or NEOs; no pledging by Smith is disclosed in reviewed filings .
  • Executive Stock Purchase Matching Program: 20% match on executive open-market purchases (max $25,000 value per year), matched shares are restricted and vest on the second anniversary, contingent on continued employment and maintenance of matched share ownership .

Employment Terms

Cory Smith Employment Agreement (key economics)

ProvisionTerm/AmountDetails
Contract TermThrough July 15, 2023Agreement specifies service through the term; Smith serving as CAO during agreement
Base Salary$190,000Paid in accordance with normal payroll practices
Discretionary BonusCommittee’s discretionEligible annually
Performance BonusUp to 50% of baseBased on tiered goals for sales, AR turns, WC loss ratio, core staff payroll
Equity Grant10,000 restricted shares50% vest 2023‑07‑15; remaining 50% vests 6.25% per quarter over first 8 quarters thereafter
Termination – For Cause/Death/DisabilityAccrued comp; expenses; health benefits at employee expensePlus 60‑day salary for death/disability; pro‑rata RSU vesting as if vested monthly
Termination – Without Cause/Good ReasonSeverance up to 6 months baseOne month of base per year of service, capped at six months; pro‑rata RSU vesting; continued health benefits at employee expense
Non‑renewal of AgreementPro‑rated bonus; 50% RSU immediate vestingUpon non‑renewal, 50% of RSUs vest immediately
Change of Control (≥50%)Auto‑extend 1 yearIf terminated during post‑CoC renewal period: lump sum equal to 150% of base; all restrictions on equity lapse (full vesting)

Investment Implications

  • Compensation alignment: Smith’s bonus formula ties directly to operational drivers (sales growth, AR turns, WC loss ratios, payroll discipline), which should incentivize near-term cash flow quality and working capital efficiency—supportive for equity holders when combined with the company’s pay‑versus‑performance emphasis on TSR/net income .
  • Vesting and potential selling pressure: Unvested restricted shares are scheduled to vest across 2025–2027, creating identifiable windows of potential insider liquidity; options are fully vested and significantly in‑the‑money versus the $14.16 reference price at 12/31/2024, which could also contribute to supply if exercised and sold around vest dates .
  • Retention and change‑of‑control: Severance economics are modest absent a change-of-control (up to 6 months base), implying moderate retention risk; however, CoC protections (150% base and full equity vesting upon qualifying termination) are shareholder‑typical and may align management with value‑realizing transactions .
  • Governance risk mitigants: Company has a clawback compliant with Section 10D/Nasdaq and restricts hedging/margin pledging transactions, lowering governance and misalignment risks; no pledging disclosures for Smith were found in filings reviewed .
  • Execution context: CFO transitions have been planned; filings note Smith’s role supporting finance continuity during the 2025 CFO handoff, indicating his continuing importance to stable execution of accounting and financial reporting .