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Paul Ruiz

Senior Vice President and Chief Accounting Officer at Summit Hotel Properties
Executive

About Paul Ruiz

Senior Vice President & Chief Accounting Officer at Summit Hotel Properties (INN). Age 59, in role since April 2014; interim CFO from May–October 2014. Education and credentials: BBA in Accounting (highest honors) from the University of Texas at Austin; MBA from Baylor University; Certified Public Accountant. 2024 operating performance under the executive team: pro forma RevPAR +1.8% to $124.13, pro forma hotel EBITDA +2.0% to $264.7M (margin 35.6%), Adjusted EBITDAre +1.1% to $192.2M, Adjusted FFO $119.2M ($0.96/sh), and a quarterly dividend increase to $0.08 in May 2024; 3‑year TSR performance resulted in 50.4% vesting on 2022 PSUs, indicating alignment but below median relative TSR for that cycle .

Past Roles

OrganizationRoleYearsStrategic Impact
Summit Hotel PropertiesSVP & Chief Accounting Officer; interim CFO2014–present (interim CFO May–Oct 2014)Leads accounting, reporting, controls; supported CFO transition and finance execution during portfolio and balance sheet actions .
Bridgepoint ConsultingConsulting CFO2013–2014Advised growth-stage and established companies on finance and reporting .
Freescale Semiconductor (now NXP)Senior Director, Global Corporate Accounting2011–2013Led global accounting for a complex multinational manufacturer .
SensorTran (now part of Halliburton)Chief Financial Officer2008–2011Finance leadership at a fiber‑optics technology firm .
PricewaterhouseCoopersAudit ManagerEarly careerAudit/advisory for entrepreneurial to Fortune 500 clients .

External Roles

  • No external directorships or committee roles disclosed for Ruiz .

Fixed Compensation

Metric202220232024
Base Salary ($)315,000 315,000 315,000
Target Bonus (% of Base)70% 85% (same as 2024) 85%
Actual Annual Bonus ($)252,000 263,597 274,920
Payout vs Target (%)116% 98% 103%

Performance Compensation

Annual Cash Incentive (AIP) design and 2024 outcomes

MetricWeightThresholdTargetMaxActual/ResultPayout Factor
Same Store Hotel EBITDA50%$207.2M $261.2M $292.2M $256.4M (consolidated, disposed hotels excluded) 96% of target
Balance Sheet Objectives (refi, fixed-rate mix, leverage, liquidity)10%2/4 achieved 3/4 achieved 4/4 achieved 3/4 achieved 100% of target
Transactions (acq/dispo volume)10%$75.0M $150.0M $250.0M $199.0M 149% of target
Capital Expenditure Objectives10%2/4 achieved 3/4 achieved 4/4 achieved 3/4 achieved 100% of target
Strategic Plan Objectives20%Discretionary Discretionary Discretionary Board paid at target 100% of target

Ruiz’s 2024 AIP component payouts (USD): Same Store EBITDA $127,925; Balance Sheet $26,775; Transactions $39,895; Capex $26,775; Strategic Plan $53,550; Total $274,920 (≈103% of target) .

Long-Term Incentive (LTI) structure and current cycle

  • Mix: 60% Performance Stock (PSUs, relative/absolute TSR), 40% Time‑based Stock (RSUs) .
  • 2024 Target LTI for Ruiz: $480,000 (PSUs $288,000; RSUs $192,000) .
  • 2024 Grants (3/8/2024): PSUs target 44,444 sh; RSUs 29,630 sh; RSUs vest 25%/25%/50% on 3/9/2025, 3/9/2026, 3/9/2027 .
  • PSU vesting grid vs Dow Jones U.S. Hotel Index constituents ≥$100M mkt cap (ex‑gaming REITs): 30th pct=25% payout; 55th=100%; ≥80th=200%; with 25% floor if absolute TSR ≥8.5% CAGR over the period .
  • 3‑yr outcome for 2022 PSU grant (3/8/2022–3/8/2025): 50.4% earned, reflecting below‑median relative TSR for that cohort .

Equity Ownership & Alignment

  • Beneficial ownership (common shares), Paul Ruiz:
    • 3/31/2023: 262,478 (<1%)
    • 3/31/2024: 276,583 (<1%)
    • 3/31/2025: 322,586 (<1%)
  • Unvested awards at 12/31/2024 (time-based RSUs; market value at $6.85):
    • 3/9/2022: 9,194 sh; $62,979
    • 3/8/2023: 18,652 sh; $127,766
    • 3/8/2024: 29,630 sh; $202,966
  • Unearned PSUs at 12/31/2024 (market value at $6.85):
    • 3/8/2022: 27,579 sh; $188,916
    • 3/8/2023: 37,306 sh; $255,546
    • 3/8/2024: 88,888 sh; $608,883
  • Ownership guidelines: Ruiz required to hold 1x base salary; company discloses all named executive officers are at or above required levels .
  • Hedging/pledging: Hedging prohibited; pledging prohibited absent pre‑approval; no director or executive has pledged securities .
  • Options: Company does not currently grant options/SARs (full‑value shares only) .

Employment Terms

  • Employment agreement: Effective Jan 1, 2015; auto‑renews annually unless either party gives 30 days’ notice; 12‑month non‑compete and non‑solicit post‑termination .
  • Severance (double‑trigger for CIC) and benefits (for Paul Ruiz):
    • Termination without cause / good reason (no CIC): cash severance $1,137,722; 12 months COBRA est. $20,429; equity acceleration value $1,447,056; total $2,605,207 .
    • Termination without cause / good reason (with CIC): cash severance $1,429,097; 12 months COBRA est. $20,429; equity acceleration value $1,447,056; total $2,896,582 .
    • Death/Disability: equity acceleration value $1,447,056 .
  • Severance formula for NEOs other than CEO: 1.5x base + 1.5x target bonus (no CIC), 2.0x base + 2.0x target bonus (with CIC), plus pro‑rata prior‑year bonus; CEO higher multiples; 280G cutback to “best‑net” (no excise tax gross‑ups) .
  • Clawback policy: Updated Oct 2, 2023 to NYSE Rule 10D‑1 standard; mandatory recovery of incentive comp on restatement over prior 3 years regardless of misconduct; may also recover equity/cash from executives engaged in misconduct .

Insider Activity & Vesting Overhang

  • Recent Form 4s reflect routine equity grants/awards around March grant dates (e.g., Mar 2024 and Mar 2025 filings) indicating stock award grants; these filings typically accompany PSU/RSU grants and vesting cycles .
  • Example third‑party summaries show a non‑open market acquisition (grant) in March 2024, with updated post‑transaction holdings for Ruiz; these are consistent with annual equity cycles rather than open‑market sales .
  • Vesting calendar can create calendar‑dated sell pressure from tax withholding (F‑coded) around: 3/9/2025, 3/9/2026, 3/9/2027 (RSU tranches), and PSU settlement at performance period end (e.g., 3/8/2025 for 2022 PSUs at 50.4% earned) .

Compensation Committee, Peer Group, and Say‑on‑Pay

  • Compensation Committee: Kenneth J. Kay (Chair), Jeffrey W. Jones, Amina Belouizdad Porter, Thomas W. Storey; independent; authority over the 2024 Equity Plan .
  • Consultant: FW Cook (independent) advises on program competitiveness/design .
  • Peer group to benchmark 2024 pay: mixed lodging REITs and size‑comparable REITs (e.g., Apple Hospitality, RLJ, Sunstone, Xenia; plus non‑hotel REITs like CareTrust, Sabra, Elme, Urban Edge, etc.); target TDC designed around market median .
  • Say‑on‑Pay: 97% support at 2024 annual meeting .

Related‑Party Transactions & Governance Safeguards

  • No related person transactions in 2024 .
  • Section 16(a) compliance: all insider reporting requirements satisfied in 2024 .

Investment Implications

  • Pay‑for‑performance alignment: Ruiz’s cash bonus paid ~103% of target with clear linkage to EBITDA, balance sheet, transactions, and capex goals; 2022–2025 PSU payout at 50.4% underscores outcome‑sensitive equity (not guaranteed) .
  • Retention vs dilution: Significant unvested equity (time‑based and PSU) creates retention hooks through 2027 while moderating realized pay if TSR underperforms; watch PSU cohorts granted 2023–2024 for payout trajectory .
  • Trading/technical setup: Expect vesting‑related Form 4s and potential F‑code tax withholdings around March 9 in 2025–2027; not inherently bearish but can create transitory supply .
  • Governance risk low: No pledging; robust clawback; double‑trigger CIC; no excise tax gross‑ups; ownership guidelines met (1x salary for CAO) .
  • Execution context: 2024 operational progress (RevPAR +1.8%, hotel EBITDA +2.0%, dividend increase) supports incentive payouts; however, relative TSR underperformance in the 2022 PSU cycle suggests equity upside depends on sustained operating and capital allocation execution vs peers .