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Michelle Heim

Controller and Chief Accounting Officer at Lifeloc Technologies
Executive

About Michelle Heim

Michelle Heim is Lifeloc Technologies’ Controller and Chief Accounting Officer, appointed on September 24, 2020, after joining Lifeloc in May 2013 in customer service and accounting roles; she is 46 years old and holds a B.S. in Business (Accounting) from Metropolitan State University of Denver (December 2021) . Company pay-versus-performance disclosures show total shareholder return of $220.92 (2021), $100.00 (2022), and $102.77 (2023), framing the recent equity context in which her compensation and incentives operate . Recent company fundamentals: revenues were $7.05M*, $8.48M*, $9.33M*, and $8.54M* in FY2021–FY2024, with EBITDA of -$0.002M*, $0.085M*, $0.069M*, and -$1.114M*, respectively, indicating a post-2023 profitability dip amid top-line variability (Values retrieved from S&P Global). Her compensation mix is predominantly fixed cash; the company has not granted stock awards since 2021 and has no severance or change-in-control plans for NEOs, shaping alignment and retention dynamics .

Past Roles

OrganizationRoleYearsStrategic Impact
Lifeloc Technologies (LCTC)Customer Service AdvisorMay 2013–2013Internal hire pipeline for operational roles
Lifeloc Technologies (LCTC)Accountant2013–2020Supported accounting functions prior to CAO appointment
Lifeloc Technologies (LCTC)Controller & Chief Accounting OfficerSep 24, 2020–presentElevated to principal accounting role; governance coverage under Code of Ethics

External Roles

OrganizationRoleYearsStrategic Impact
Various companiesOrder management positionsPre-2013Not disclosed beyond general responsibilities

Fixed Compensation

Metric202220232024
Salary ($)82,030 92,300 113,693
Bonus ($)0 0 5,000
Stock & Option Awards ($)0 0 0
All Other Compensation ($)0 2,769 3,508
Total ($)82,030 95,069 122,201

Footnote: “All Other Compensation” has historically included items such as 401(k) matching; no automobile allowance; reimbursed business expenses do not include a compensation element .

Performance Compensation

  • Annual Cash Incentive Structure
YearMetricWeightingTargetActualPayout ($)Vesting
2024Not disclosedNot disclosedNot disclosedNot disclosed5,000 Cash (N/A)
2023No bonus paid0
2022No bonus paid0
  • Equity Awards and Vesting
Grant DateTypeSharesExercise Price ($)VestingExpiration
Mar 1, 2020Stock Option1,500 3.80 Fully vested at grant (2013 Plan) Mar 1, 2025
Mar 13, 2021Stock Option3,500 3.80 Fully vested at grant Mar 13, 2026

Activity: All of the 3,500 options were exercised on Feb 28, 2025 and the underlying shares were sold to EDCO Partners LLLP on the same date; no disclosure that the 1,500 expiring Mar 1, 2025 were exercised .

Equity Ownership & Alignment

As-of DateDirect Shares OwnedOptions (Exercisable)% of ClassPledgingNotes
Apr 24, 20245,000 1,500 (3/1/2025), 3,500 (3/13/2026) * (<1%) Not disclosedThere were no stock awards outstanding as of 12/31/2023
Dec 31, 20241,500 (3/1/2025), 3,500 (3/13/2026) Not disclosedCompany no longer grants option-like awards post-2021
Feb 28, 2025 (event)3,500 exercised Not disclosedShares from exercised options sold to EDCO Partners LLLP

Policies: The company has no explicit anti-hedging prohibition; an Insider Trading Policy is in place. Stock ownership guidelines and pledging practices are not disclosed for executives .

Employment Terms

TermProvision
Employment agreementNot specifically disclosed for Heim (CEO agreement detailed separately)
SeveranceNo plan providing payments at, following, or in connection with resignation/termination for NEOs
Change-in-controlNo plan providing payments or changes in responsibilities post-CIC for NEOs
Option grant policyCompany is not currently in practice of granting option-like awards; none since FY2021
Anti-hedgingNo explicit anti-hedging policy; disclosure notes lack of explicit prohibition
Insider tradingFormal Insider Trading Policy governs transactions by directors, senior management, and employees
ClawbackNot disclosed
Ownership guidelinesNot disclosed
Non-compete / Non-solicitNot disclosed

Company Performance Context

MetricFY 2021FY 2022FY 2023FY 2024
Revenues ($)7,054,430*8,481,993*9,329,566*8,538,145*
EBITDA ($)-2,020*85,344*69,385*-1,114,178*

Values retrieved from S&P Global.

Pay vs Performance Indicator202120222023
Value of $100 Investment (TSR)$220.92 $100.00 $102.77

Investment Implications

  • Minimal severance/CIC protections reduce “golden parachute” risk and imply limited retention payments if she exits; equity incentives are small and fully vested, with no RSUs/PSUs outstanding, reinforcing a cash-heavy, low equity-at-risk pay mix .
  • The Feb 28, 2025 exercise and sale of 3,500 options to EDCO Partners LLLP removes near-term selling pressure from that tranche, but signals liquidity preference over continued exposure; monitor Form 4s for any disposition of the remaining 1,500 options expiring Mar 1, 2025 .
  • Lack of an explicit anti-hedging prohibition and absence of disclosed stock ownership guidelines create potential alignment gaps versus best-practice governance, though an Insider Trading Policy is in place .
  • With the company ceasing option-like awards after 2021 and no performance-based equity (RSUs/PSUs) disclosed, future alignment levers likely depend on cash bonus design; however, no disclosed performance metrics tie to her bonus, limiting pay-for-performance transparency .

Overall: Heim’s compensation and ownership profile indicate low equity exposure and limited contractual protections; the recent option exercise and sale to a major holder underscores pragmatism over long-term holding, suggesting retention risk is more linked to role satisfaction and internal advancement than to compensation economics .