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Geoff Smith

Chief Financial Officer at i3 Verticals
Executive

About Geoff Smith

Geoff Smith is Chief Financial Officer of i3 Verticals, appointed September 20, 2024; he continues to serve as Principal Accounting Officer. Age 37 at appointment; education includes B.S. and M.Acc. from Vanderbilt University; he is an inactive CPA in Tennessee . Under Smith’s tenure and after the strategic divestiture of merchant services, the RemainCo delivered Q1 FY25 revenue growth of 12.1% and Adjusted EBITDA growth of 17.0% with ARR up 7.6% YoY, and for FY25 delivered revenue growth of 11.5% and Adjusted EBITDA growth of 14.0% from continuing operations . He has led re-segmentation and disclosure changes (e.g., recasting cost presentation) and communicated margin/seasonality dynamics and JusticeTech investment cadence impacting Q4 FY25 .

Past Roles

OrganizationRoleYearsStrategic impact
i3 VerticalsChief Financial Officer; also Principal Financial Officer and Principal Accounting Officer2024–present (appointed Sep 20, 2024)Promotion coincident with portfolio pivot to public sector software; responsibilities include capital markets, reporting, and maintaining PAO role .
i3 VerticalsSenior Vice President of Finance; Principal Accounting Officer2022–2024; PAO since June 2021Oversaw finance and accounting during transition; supported ARR and software mix shift .
i3 VerticalsVice President of Finance2020–2022Led finance as company scaled software/ARR; supported M&A integration .
i3 Verticals / i3 Verticals, LLCController (LLC: Jul 2017–Jun 2018; Company/LLC: Jun 2018–Jun 2020)2017–2020Built public company reporting controls post-IPO; established internal controls and disclosure processes .

External Roles

OrganizationRoleYearsStrategic impact
Ernst & Young LLPManager2010–2017 (prior to joining i3 Verticals in 2017)Assurance background foundational to PAO/CFO roles; Big 4 experience in controls and financial reporting .

Fixed Compensation

ItemFY2024 Details
Base salary$236,900 effective Jan 1, 2024; increased to $260,500 effective Sep 20, 2024 upon CFO promotion .
Target annual bonus10% of 2024 base salary (Comp Committee used as guideline; discretionary) .
Actual annual bonus$0 for FY2024 (company did not meet EBITDA growth, EBITDA margin, ARR, or stock price performance guidelines) .
All other compensation$24,025 in FY2024, comprising $15,451 health insurance premiums and $8,574 HSA/401(k) match .
Total compensation$1,379,239 in FY2024 (Salary $235,801; Stock Awards $329,850; Option Awards $789,563; All Other $24,025) .

Performance Compensation

Annual Cash Bonus Program (FY2024)

MetricWeightingTargetActualPayout
Adjusted EBITDADiscretionary (no fixed weights)Targeted by CommitteeNot met$0 .
Adjusted EBITDA MarginDiscretionaryTargeted by CommitteeNot met$0 .
Annual Recurring Revenue (ARR)DiscretionaryTargeted by CommitteeNot met$0 .
Stock price performance (absolute and vs peers)DiscretionaryTargeted by CommitteeNot met$0 .

Notes: Committee deliberately retains discretion instead of formulaic weights to emphasize long-term objectives and risk management .

Equity Awards – Time-Based

Award TypeGrant DateShares/OptionsExercise PriceFair ValueVestingExpiration
Stock OptionsFeb 13, 202475,000$19.22$789,563Ratable 25% annually on each anniversary beginning Feb 13, 2025Feb 13, 2034 .
RSUs (Promotion)Sep 20, 202415,000$329,850Ratable over 4 years, beginning Sep 20, 2025N/A .

Upcoming vesting cadence (next 12 months from grant start): 18,750 options on 2/13/2025; 3,750 RSUs on 9/20/2025, subject to continued service .

Equity Awards – Performance Stock Units (PSUs)

GrantStructurePerformance MetricVesting MechanicsStatus/Adjustments
25,000 PSUs (FY2022 grant cohort)Up to 5,000 shares eligible per fiscal year over 5 yearsPro forma adjusted diluted EPS (targets escalate yearly)Service + performance-vesting; catch-up feature: unearned PSUs can vest in later years if future targets are metTargets were adjusted in Nov 2024 to reflect Merchant Services divestiture; FY2024 EPS target adjusted from $1.79 to $1.08; FY2024 actual was $0.46, below target; FY2022–FY2024 tranches remain eligible for future catch-up vesting .

Equity Ownership & Alignment

MeasureDetail
Beneficial ownership (as of Dec 27, 2024)209,654 Class A shares; <1% of outstanding; no Class B; group totals shown in proxy .
Outstanding awards (as of Sep 30, 2024)Options outstanding across vintages include: 30,000 (2018, $13.00), 10,000 (2019, $21.65), 15,000 (2020, $32.25), 20,000 (Jun 2020, $29.69), 10,000 (Nov 2020, $23.04), 10,000 (2021, $34.20), 20,000 (Jun 2021, $31.80), 20,000/10,000 (2022, $26.53), 18,750/56,250 (2023, $26.31), and 75,000 unexercisable (2024, $19.22). RSUs: 15,000 (granted 9/20/2024). PSUs: 25,000 (FY2022 cohort) .
PledgingNo pledging disclosed for Geoff Smith; company discloses pledging by other insiders (e.g., CEO; former CFO), but none for Smith in beneficial ownership footnotes .
Hedging/shorting policyAnti-hedging policy prohibits hedging/short-term speculative transactions; insider trading policy enforces blackout windows and pre-clearance for Section 16 insiders .
Ownership guidelinesNo explicit officer stock ownership multiple disclosed in the cited proxies; not found in 2025 proxy excerpts searched (no specific guideline figures disclosed).

Vesting/Trading dynamics: Insider trading policy allows exercises during blackout only with cash/tax paid and prohibits sales; sales permitted during window periods and only without MNPI, with pre-clearance for Section 16 insiders . This reduces forced-selling risk around vest dates but creates window-period concentration for potential selling pressure.

Employment Terms

ElementTerms
Employment agreementMr. Smith is not party to an agreement providing severance/CIC cash benefits .
Change-in-control (equity)Single-trigger acceleration for unvested options (vest and canceled for value less strike at closing). RSUs/PSUs accelerate upon termination without cause/for good reason within 12 months post-CIC, or if acquirer does not assume awards (effectively double trigger unless not assumed). Value illustrations at $21.31 stock price (9/30/2024): Options $156,750; RSUs $319,650; PSUs $532,750; Total $1,009,150 (also same total under qualifying termination within 12 months post-CIC). Death/disability: options and RSUs accelerate; total $476,400 .
Clawback (recoupment)Company-adopted mandatory clawback per Nasdaq Rule 10D-1 covering current/former Section 16 officers for both Big R and Little r restatements; recovery required regardless of fault, with limited impracticability exceptions .
Non-compete / non-solicitNot disclosed for Smith in proxy excerpts; no separate employment agreement identified .

Performance & Track Record (selected)

Metric (Continuing Ops)Q1 FY2025Q3 FY2025Q4/FY2025
Revenue growth YoY+12.1% to $61.7m +12.4% to $51.9m Q4: +7.0% to $54.9m; FY: +11.5% to $213.2m .
Adjusted EBITDA growth YoY+17.0% to $16.4m; margin 26.5% +18.0% to $12.7m; margin 24.5% Q4 margin 26.2%; FY Adjusted EBITDA +14.0% to $57.5m; FY margin 27.0% .
ARR and YoY$193.3m; +7.6% YoY $160.8m; +12.0% YoY $165.3m; +9.2% YoY (Q4) .
Mix, investmentsCommunicated reclassifications post-divestiture; reiterated seasonal license variability; highlighted JusticeTech incremental ~$0.7m expense in Q4 FY25 to pursue large statewide deals .

Say‑on‑Pay & Shareholder Feedback

  • 2025 annual meeting: Advisory vote on executive compensation passed with 25,877,035 For; 721,082 Against; 174,735 Abstain (approx. 96.7% approval of votes cast), with 2,438,752 broker non‑votes .
  • 2024 annual meeting: Advisory vote passed with 23,082,545 For; 704,623 Against; 2,414 Abstain (approx. 97.0% approval of votes cast), with 3,531,106 broker non‑votes .

Compensation Committee Analysis and Governance

  • Pay philosophy emphasizes long-term equity over short-term cash, with discretionary bonus design to avoid incentivizing undue risk and to preserve flexibility to adjust to opportunities/threats .
  • Independent advisor FW Cook provides market perspective and risk assessments; Committee retains full discretion; members are independent under Nasdaq standards .
  • Equity grant-timing policy: annual officer grants generally occur in February (post Q1 10‑Q); promotion/new‑hire and other grants generally on second business day after 10‑Q/10‑K filings; policy aims to avoid grants while in possession of MNPI .
  • Anti‑hedging policy prohibits short sales, options, collars; insider trading policy enforces blackout windows and pre‑clearance for Section 16 insiders .

Equity Award Detail (as of Sep 30, 2024)

Grant DateTypeExercisableUnexercisableStrikeExpiration
6/20/2018Option30,000$13.006/20/2028 .
2/19/2019Option10,000$21.652/19/2029 .
2/13/2020Option15,000$32.252/13/2030 .
6/22/2020Option20,000$29.696/22/2030 .
11/6/2020Option10,000$23.0411/6/2030 .
2/11/2021Option10,000$34.202/11/2031 .
6/22/2021Option20,000$31.806/22/2031 .
2/11/2022Option20,00010,000$26.532/11/2032 .
2/13/2023Option18,75056,250$26.312/13/2033 .
2/13/2024Option75,000$19.222/13/2034 .
9/20/2024RSU15,000Time‑vest over 4 years .
9/2/2022PSUs25,000 (performance-based)5 x 5,000 potential annually; EPS‑based .

Note: Illustrative CIC acceleration values for unvested equity total $1,009,150 at $21.31 stock price as of 9/30/2024; double‑trigger for RSUs/PSUs if awards assumed; single‑trigger for options .

Employment Terms (Severance/Change‑of‑Control) – Detail Table

ScenarioOptionsRSUsPSUsTotal
Change in Control (at 9/30/2024, $21.31 price)$156,750$319,650$532,750$1,009,150 .
Involuntary w/o Cause or Good Reason within 12 months post-CIC$156,750$319,650$532,750$1,009,150 .
Death or Disability$156,750$319,650$476,400 .
Involuntary w/o Cause (no CIC)$0 (no cash severance agreement) .

Expertise & Qualifications

  • Degrees: B.S. and M.Acc., Vanderbilt University; inactive CPA in Tennessee .
  • Technical/functional expertise: Public-company reporting, controls, capital markets communications (PAO/CFO), and software ARR metrics; CFO role confirmed in multiple filings and signed certifications .
  • Industry: Public sector software and payments; has discussed ARR drivers and margin dynamics on earnings calls .

Investment Implications

  • Pay-for-performance alignment: Smith’s cash bonus is small/zero when company underperforms Committee guidelines; long-term equity (options/RSUs/PSUs) dominates compensation, aligning him to ARR/EPS compounding but also increasing sensitivity to stock price trajectory .
  • Retention risk: Absence of cash severance/CIC cash protection means retention relies heavily on unvested equity value; double‑trigger for RSUs/PSUs and single‑trigger for options in a CIC provide protection but only via equity acceleration, not cash; this can be a retention risk if equity is perceived as out-of-the-money or volatile .
  • Insider selling pressure: Upcoming vesting schedules (options/RSUs) create periodic potential supply; but insider trading policy imposes blackout windows and pre‑clearance, moderating indiscriminate selling—expect trades to cluster in open windows and/or under 10b5‑1 plans .
  • Ownership alignment: Smith’s direct beneficial ownership is <1%, materially lower than founder/CEO; however, significant option exposure plus PSUs (EPS-based with catch-up) maintain alignment with long-term value creation; no pledging disclosed for Smith (a positive vs certain peers) .
  • Execution levers: Communication emphasizes ARR growth, margin discipline, and targeted incremental investments (JusticeTech); 2025 saw improved growth/margins post-divestiture, which, if sustained, should support PSU vesting and option moneyness over time .