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Grant Brackebusch

Chief Financial Officer and Vice President at Idaho Strategic Resources
Executive
Board

About Grant Brackebusch

Grant Brackebusch, P.E., age 55, is Idaho Strategic Resources’ Chief Financial Officer, Vice President, and a Director; he has served as Vice President and Director since 1996 and holds a B.S. in Mining Engineering from the University of Idaho, with registration as a Professional Engineer in Idaho. He supervises mining operations at the Golden Chest and the New Jersey Mill, bringing expertise across permitting, exploration, open pit/underground mining, and mineral processing . Under the team’s tenure, FY2024 revenue increased 88.7% to $25.77 million, operating income reached $8.43 million, and net income rose to $8.75 million; total shareholder return increased 79% from 2022 to 2024 as disclosed in the proxy’s Pay vs Performance table .

Past Roles

OrganizationRoleYearsStrategic impact
Idaho Strategic Resources (IDR)CFO; Vice President; Director1996–presentSupervises Golden Chest mining operations and New Jersey Mill; experience spans permitting, exploration, open-pit/underground mining, and mineral processing
NewmontNot disclosedNot disclosedPrior experience at Newmont; technical mining and processing background referenced

External Roles

OrganizationRoleYearsNotes
Public company directorships (other than IDR)None disclosed“No Directors of the Company are also directors of issuers” required to file under the Exchange Act

Fixed Compensation

YearSalary ($)Bonus ($)Option Awards ($)Total ($)
2021150,000 6,975 48,046 205,021
2022150,000 4,728 9,190 163,918
2023175,375 175,375
2024208,500 32,000 240,500
  • Salary includes fees earned as Director per proxy footnotes .
  • Effective December 1, 2024, the Compensation Committee increased his annual salary from $192,000 to $252,000 (reflects new rate; 2024 paid salary was $208,500) .

Performance Compensation

Incentive typeMetric(s)TargetActual/PayoutVesting
Annual cash bonus (2024)Discretionary; committee considers company and individual performance; no fixed target disclosedNot disclosed $32,000 (2024) Cash, immediate
Stock options (historical 2021–2022)N/A (director service compensation)N/AAwards valued under ASC 718100% vested on grant (2021/2022 awards)
Stock options (grant on Jan 15, 2025)Long‑term alignment/retention13,000 options to Brackebusch as officer at $11.50 strike; 3‑year termGrantedVest in equal amounts bi‑annually over 3 years
  • Committee states it does not use a single method or establish specific targets for total direct compensation; periodic bonuses and equity are considered against market data and peer practices; CEO recommends other NEOs’ cash/equity (committee sets CEO pay) .
  • On Jan 15, 2025, the Board approved option grants at a 10% premium to market ($11.50), expiring in 3 years; each non‑employee director received 10,000 options, and each of the named officers (including Brackebusch) received 13,000 options; grants vest in equal bi‑annual installments over three years . The proxy also references an aggregate 400,000‑option grant with $1.90M grant‑date fair value (Black‑Scholes vol 64.2%, risk‑free 4.34%) .

Equity Ownership & Alignment

As of dateCommon shares ownedOptions exercisableBeneficial ownership %Pledged shares
May 2, 2024118,054 shares; 24,429 options Included above1.08% Not disclosed for 2024 table
May 2, 2025133,232 shares; 3,000 options 3,000 0.96% (based on 14,052,872 shares) No shares pledged (directors/officers)
  • Outstanding equity awards at 12/31/2024: 3,000 options exercisable at $5.25 expiring 9/5/2025 (100% vested at grant) .
  • 2024 option activity (NEOs aggregate): 67,287 options exchanged for 38,262 shares via cashless exercise; 21,429 options exercised for cash (none exercised in 2023), indicating some insider liquidity but not necessarily open‑market selling .
  • Policy prohibits hedging, short sales, and margin accounts (adopted March 26, 2025) . Proxy states “No shares are pledged as security” for directors/officers .
  • Equity plan capacity: As of 12/31/2024, 77,000 options outstanding under 2014 plan; 1,225,600 shares available under 2023 plan (no awards made under 2023 plan until the 1/15/2025 grants) .

Employment Terms

TermDetail
Employment agreementNone; no ongoing employment agreement for NEOs
SeveranceNo agreements that provide payments upon resignation, retirement, termination, or change‑in‑control
Change‑in‑controlNo CIC provisions (single or double trigger) for NEOs
ClawbackPolicy for recovery of erroneously awarded compensation; filed as an exhibit to FY2024 10‑K; no recoveries to date
Insider tradingPolicy prohibits trading on MNPI; establishes blackout/pre‑clearance; prohibits hedging/short sales/margin; includes Rule 10b5‑1 procedures; no 10b5‑1 adoptions/terminations in last fiscal quarter of 2024
Non‑compete / Non‑solicit / Garden leaveNot disclosed in proxy
Retirement/pension/SERPNo retirement plan for executive officers

Board Governance

  • Role and tenure: Director since July 18, 1996; currently nominated to serve until the 2026 annual meeting; not independent as a serving officer .
  • Committee service: Audit, Compensation, and Nominating committees are comprised of independent directors (Beaven, Shiell, Turner); Beaven and Turner designated “audit committee financial experts” . Brackebusch does not serve on these committees .
  • Board structure: CEO (John Swallow) also serves as Chairman; directors serve one‑year terms; no formal Lead Independent Director (independent directors hold at least one executive session annually and select a presiding director ad hoc) .
  • Attendance: Board held eight meetings in 2024; directors attended 100% of board/committee meetings .

Director Compensation (context for dual‑role)

Director (non‑employee)2024 Cash retainer ($)
Shiell17,500
Beaven17,500
Turner17,500
  • No additional fees for meetings, committee membership, or chair roles . For executives who are directors (e.g., Brackebusch), director fees are included in “Salary” in the NEO compensation table .

Performance & Track Record

MetricFY2022FY2023FY2024
Gold ounces produced6,103 8,247 11,915
Payable ounces sold5,672 7,673 11,169
Revenue ($)13,656,733 25,765,373
Gross profit ($)3,965,036 12,950,493
Income from operations ($)1,012,370 8,425,535
Net income ($)(2,631,092) 1,073,449 8,753,377
TSR (index, $100 base)74.10 82.29 132.47
  • Management attributes FY2024 step‑up to higher head grades (notably H‑Vein), increased ounces sold (+3,595 YoY), and higher realized gold prices; gross margin rose from 29.0% (2023) to 50.3% (2024) .
  • AISC per ounce was $1,478 in 2024 (cash cost $910/oz) vs $1,450 in 2023 on higher production (11,915 oz vs 8,247 oz) .

Say‑on‑Pay & Shareholder Feedback

  • 2024 advisory vote: 99% approval of the executive compensation program .

Compensation Structure Analysis

  • Mix and trend: Brackebusch’s compensation is predominantly cash (salary + modest discretionary bonus); equity has historically been modest and, pre‑2025, often fully vested at grant for director service; 2025 options introduce multi‑year, bi‑annual vesting, improving retention alignment .
  • Targets/metrics: The Committee does not set fixed total compensation targets; uses market/peer data and business judgment; CEO recommends NEO pay other than his own .
  • Risk controls: Clawback policy is in place; hedging/shorting/margin prohibited; Committee/Board state no compensation plans incentivize undue risk‑taking .
  • Peer group: Committee references peer market data but does not disclose the peer list in the proxy .

Risk Indicators & Red Flags

  • Related party transactions: None reportable in 2024 (below‑threshold items referenced in 10‑K Note 12) .
  • Legal proceedings: None material involving directors or officers .
  • Hedging/pledging: Hedging prohibited; no pledging of shares by directors/officers .
  • Equity actions: Significant NEO option exercises in 2024 (cashless and cash), which can create supply but also reflect monetization of in‑the‑money awards; absence of 10b5‑1 plans in last fiscal quarter of 2024 noted .
  • Governance: Combined CEO/Chair and an executive (CFO) serving as a director reduce pure independence optics; independent committees and 100% meeting attendance mitigate .

Employment Contracts, Severance, and Change‑of‑Control Economics

ItemBrackebusch / IDR disclosure
Employment agreementNone
Severance multipleNone; no severance plan
Change‑in‑controlNone (no single/double trigger, no accelerated vesting terms disclosed)
Tax gross‑upsNot disclosed; none indicated
Deferred comp/SERPNone

Equity Award Detail (Vesting/Supply Overhang)

DateAwardShares/OptionsStrikeTermVesting
9/6/2022Stock options (director service)3,000$5.25To 9/5/2025100% vested at grant
1/15/2025Stock options (officer grant)13,000$11.503 yearsEqual bi‑annual installments over 3 years
  • As of 12/31/2024, an aggregate 27,000 options were vested and outstanding to directors/officers including Brackebusch (3,000) .
  • 2023 Equity Plan has 1,225,600 shares available (pre‑2025 grant status) .

Board Service History, Committees, and Dual‑Role Implications

  • Service history: Director since 1996; currently nominated through 2026 annual meeting .
  • Committees: Not a member; all three committees are independent (Beaven, Shiell, Turner), with Beaven chairing and Beaven/Turner as financial experts on Audit .
  • Independence: As an executive officer, Brackebusch is not independent; the combined CEO/Chair leadership and an executive director presence may concentrate authority, though independent committees, executive sessions, and 100% attendance provide counterbalances .

Investment Implications

  • Alignment: Ownership of 0.96% (133,232 shares + 3,000 options) with no pledged shares and a hedging prohibition supports alignment; new 2025 options with staged vesting improve retention and long‑term focus versus prior instant‑vest awards .
  • Retention risk: Absence of employment, severance, or change‑in‑control protections reduces cost but could raise retention risk in a takeout or downcycle; the 2025 award cadence partially offsets this .
  • Pay for performance: Cash‑heavy pay with modest discretionary bonuses and limited equity suggests conservative leverage to upside; given strong 2024 operating/financial performance (revenue +88.7%, net income $8.75m, TSR +79% since 2022), incremental performance‑linked equity (e.g., PSUs with TSR/operating metrics) could further align incentives if adopted .
  • Trading signals: 2024 NEO option exercises indicate some insider monetization; the sizable 2025 grant at a premium strike and staged vesting is generally a constructive signal of management’s commitment to long‑term value creation . The 99% say‑on‑pay support reduces near‑term governance overhang .