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Patricia Walter

Chief Risk Officer at LCNB
Executive

About Patricia Walter

Patricia Walter, age 50, is LCNB’s Chief Risk Officer (effective October 8, 2025), leading enterprise risk management, compliance, and governance; she joined LCNB in 2024 via the acquisition of EAGLE.bank, where she served as President. She holds a B.S. in Accounting from Miami University (Ohio) and is a Certified Public Accountant (CPA) . Company performance indicators tied to executive compensation include earnings per share (EPS), efficiency ratio, return on average assets (ROAA), and assets under management (AUM) growth; for 2024, EPS was $0.88, efficiency ratio 77.77%, ROAA 0.57%, and AUM growth 8.94% . Pay-versus-performance shows 2024 net income of $13.492 million and a one-year TSR drop to $103 on a $100 base, highlighting profitability improvement amid lower TSR .

Past Roles

OrganizationRoleYearsStrategic Impact
EAGLE.bank (via EFBI)PresidentNot disclosedLed the institution prior to its acquisition by LCNB; background aligned to enterprise risk oversight
Cheviot Savings BankSVP of FinanceNot disclosedSenior finance leadership experience
ComairManager of Corporate AccountingNot disclosedCorporate accounting management experience
Grant ThorntonManagerNot disclosedProfessional services, accounting advisory experience

External Roles

OrganizationRoleYearsNotes
Not disclosedNo public company directorships or external roles disclosed for Walter in available filings

Fixed Compensation

Walter participates in LCNB’s executive incentive framework (Annual Cash Incentives, Equity Incentives, and Other Compensation) referenced in Item 5.02; specific salary and bonus dollars for Walter are not disclosed in the proxy (she was not a 2024 NEO) .

ComponentPlan Parameter2024 Outcome BasisNotes
Base SalaryNot disclosed for WalterWalter’s 2024/2025 base salary not disclosed; NEO base salaries targeted around market median within peer benchmarks
Annual Cash IncentiveTarget 8.5% of base; Maximum 25% of base; +5% individual performance opportunityCompany ROAA drives payout; individual objectives set by CEO2024 ROAA (adjusted) 0.75% yielded 0% company payout; NEOs (except CEO) earned 5% for individual goals; Walter’s 2024 award not disclosed
Equity Incentive (Restricted Shares)Target 20% of base; Maximum 40% of baseMetrics: EPS, efficiency ratio, ROAA, AUM growth2024 metrics produced 12% of base award for NEOs; vesting over 5 years; Walter’s grant size not disclosed

Performance Compensation

Annual Cash Incentives (structure and 2024 performance basis)

MetricWeightingTargetActual (2024)Payout BasisVesting
ROAA (Company)Not explicitly weighted; principal driverTarget payout 8.5% of base; max 25%0.75% (adjusted for merger costs) 0% company payout for 2024 Cash (no vesting)
Individual Strategic ObjectivesUp to +5% of baseSet per executiveQualitative/quantitative goals per role NEOs earned +5% (CEO excluded); Walter’s payout not disclosed Cash (no vesting)

Equity Incentives (restricted stock based on 2024 metrics)

MetricTarget DefinitionActual (2024)Award Outcome (NEOs)Vesting Terms
EPSBoard-approved budget$0.88 Contributed to 12% of base award 5 equal annual installments; first vest on 1st anniversary
Efficiency RatioBoard-approved budget77.77% Contributed to 12% of base award Same as above
ROAABoard-approved budget0.57% Contributed to 12% of base award Same as above
AUM GrowthBoard-approved budget8.94% Contributed to 12% of base award Same as above

Equity Ownership & Alignment

Ownership ItemDetail
Total beneficial ownership40,237 shares; includes 14,422 shares held by spouse
Ownership as % of shares outstanding0.28% (14,166,915 shares outstanding as of April 1, 2025)
Vested vs. unvested breakdownNot disclosed for Walter (NEO-only tables provided)
Pledged sharesNot disclosed; restricted awards cannot be pledged during restriction period
Hedging/Pledging policyCompany states no current hedging policy; pledging not expressly addressed outside award restrictions
Stock ownership guidelinesNo strict targets; executives “strongly encouraged” to own stock; equity awards include multi-year vesting
Insider trading policyBlackout windows: 30 days prior to quarter-end through two business days post-earnings release

Employment Terms

TermProvision
Employment agreementAt-will; NEOs have no severance agreements; Walter’s specific contract terms not disclosed
ClawbackAmended & Restated Clawback Policy covers cash incentives and equity; recovery required on restatements or significant misconduct
Change-of-control (equity)Double-trigger acceleration: if involuntary termination without cause or voluntary for “good reason” from 3 months pre- to 1 year post-CIC, 100% vesting/accelerated payment of outstanding awards (subject to >6-month condition under 2015 plan)
Equity plan governance2025 Ownership Incentive Plan authorizes up to 600,000 shares; awards include options, appreciation rights, restricted shares/RSUs; minimum 1-year vesting; committee-administered
Deferred compensationNon-qualified plan at 8% interest available to certain executives; participation for Walter not disclosed

Performance & Track Record (Company context during Walter’s tenure)

Metric202220232024
Net Income ($000)22,128 12,628 13,492
TSR (Value of $100 Investment)$122.53 $107.35 $103.00
  • Strategic achievements over 10 years: assets up 160% to $4.2B; NPLs improved from 0.82% to 0.27%; average net charge-offs 0.04%; dividends increased 38% to $0.88/share; five acquisitions since 2014 supporting franchise value .
  • M&A integration (Cincinnati Bancorp 2023; Eagle Financial 2024) was expected to be accretive longer-term, with 2024 net income influenced by transaction costs .

Compensation Committee Analysis (Governance context)

  • Compensation Committee members (2024): Anne E. Krehbiel (Chair), Spencer S. Cropper, Mary E. Bradford, Michael J. Johrendt, Takeitha W. Lawson, Craig M. Johnson .
  • Independent consultant: Blanchard Consulting Group (BCG); peer benchmarking used for market-competitive pay positioning and plan design .

Investment Implications

  • Alignment: Walter’s 0.28% ownership (incl. spousal shares) offers measurable skin-in-the-game; multi-year equity vesting strengthens retention and long-term focus .
  • Pay-for-performance: Cash incentives keyed to ROAA with individual KPIs; equity tied to EPS, efficiency ratio, ROAA, and AUM growth—all bank-quality drivers; 2024 outcomes yielded below-target payouts to NEOs, indicating discipline in the framework .
  • Retention and CIC risk: Double-trigger acceleration reduces forced-sale windfalls while protecting executives amid strategic change; absence of severance agreements suggests limited guaranteed payouts beyond equity acceleration .
  • Trading signals: Company-level insider policy imposes blackout windows; Section 16 compliance noted, but no Form 4 activity for Walter was disclosed in these documents—monitor future filings for sell pressure around vest dates .
  • Governance considerations: No explicit hedging policy and no pledging prohibition beyond award restrictions—assess potential alignment risks; stock ownership guidelines are encouragement-based rather than mandatory targets .