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Gary Sims

Senior Vice President and Chief Credit Officer at MidWestOne Financial Group
Executive

About Gary Sims

Gary L. Sims, 63, is Senior Vice President & Chief Credit Officer of MidWestOne Financial Group (MOFG) and Executive Vice President & Chief Credit Officer of MidWestOne Bank. He joined MOFG in June 2018 after senior credit leadership roles at NBH Bank (2011–2018) and Regions Bank (2005–2011). He holds a BBA in Finance from the University of North Texas. In 2024, company credit metrics improved (nonperforming assets ratio to 0.40%, classified loan ratio to 2.57%, net charge-offs 0.07%), and management emphasizes proactive ACL coverage calibration (mid‑120 bps target) under CECL to reflect economic uncertainty, with Sims leading credit risk management and portfolio cleanup actions .

Past Roles

OrganizationRoleYearsStrategic Impact
NBH BankManaging Director – Corporate & Institutional; Chief Credit OfficerMay 2011 – June 2018Led enterprise credit risk; institutional/corporate portfolio oversight
Regions Bank (Dallas)Senior Credit OfficerApr 2005 – May 2011Senior credit underwriting/portfolio risk; large-bank credit processes

External Roles

No public company directorships or external board roles disclosed for Sims in MOFG’s latest proxy .

Fixed Compensation

Metric202220232024
Base Salary ($)271,750 281,261 289,699
All Other Compensation ($)23,180 14,575 21,583
Deferred Comp – Above‑Market Interest ($)2,020
Total Compensation ($)500,768 460,057 591,419
  • 2025 base salary set at $301,287 (+4.0% YoY) effective January 2025 .
  • Perquisites are limited; Sims does not receive the $500/month auto stipend provided to some executives .

Performance Compensation

ComponentDesignWeightingTargetActual 2024Payout
Annual Cash Incentive5 equally weighted goals; 3 financial + 2 individual20% each (60% financial, 40% individual) $115,880 (40% of salary) Paid $138,091119.2% of target
Core EPS (Financial)Company-level metric20% Budgeted target Above target127% of target
Core ROATCE (Financial)Company-level metric20% Budgeted target Above target126% of target
Efficiency Ratio (Financial)Company-level metric20% Budgeted target Above threshold, below target83% of target
Individual Goal #1Strategic plan execution / asset quality20% Set by HCCCAchieved135% of target
Individual Goal #2Asset quality maintenance/improvement20% Set by HCCCAchieved125% of target
  • Long-Term Incentives (2024 grant): $140,000 grant value, 60% PSUs and 40% RSUs; PSUs measured on 3‑year cumulative core diluted EPS and 3‑year ROATCE, equally weighted; vest at 3 years, payout 50–150% of target based on performance .
  • PSU outcome for 2022–2024 performance cycle: 0% payout (below threshold), reinforcing pay-for-performance rigor .

Equity Ownership & Alignment

ItemDetail
Beneficial Ownership (Mar 3, 2025)14,442 shares; includes 1,758 ESOP-allocated shares
Ownership as % of Shares Outstanding~0.069% (14,442 / 20,815,715)
Unvested RSUs (12/31/2024)3,982 units; MV $115,956 at $29.12
Unearned PSUs (12/31/2024)2,922 units; payout value at target $85,089
2024 Equity Grant DetailPSUs target 3,432 shares; RSUs 2,288 shares; grant date 2/15/2024
2025 Equity ApprovalTotal $163,450 (PSUs $98,070; RSUs $65,380)
Ownership GuidelinesNEOs: 3× base salary (unvested shares included); 50% retention of net shares until compliant; all NEOs were in compliance as of 12/31/2024
Hedging/PledgingHedging prohibited; no pledging disclosed for Sims

Vesting schedules and upcoming events:

  • 2022 RSUs: 558 vest 2/15/2025 (already vested) .
  • 2023 RSUs: 495 vest 2/15/2025; 495 vest 2/15/2026 .
  • 2023 PSUs: up to 1,114 vest on 2/15/2026 if threshold achieved .
  • 2024 RSUs: 763 vest 2/15/2025; 762 vest 2/15/2026; 763 vest 2/15/2027 .
  • 2024 PSUs: up to 1,716 vest on 2/15/2027 if threshold achieved .
  • 2022–2024 PSUs (vesting 2/15/2025): 0% payout .

Employment Terms

TermProvision
Agreement TermThrough 12/31/2025; auto-renews 1 year each Jan 1 unless non-renewal notice; CIC keeps agreements in effect for 2 years post-closing
Severance (No CIC)100% of then-current base salary, paid over 12 months, upon involuntary termination without cause or resignation for good reason
Severance (CIC – Covered Period)200% of “Base Compensation” (greater of current base or base at CIC date + prior-year incentive), paid lump sum
Illustrative CIC BenefitsIf involuntary termination in connection with CIC: cash $855,580; RSU acceleration $115,962; PSU vesting $135,053; total $1,106,595 (values at $29.12)
Retirement TreatmentRSUs continue on schedule subject to non-compete; PSUs prorated for actual performance for the cycle (values shown: RSU $115,962; PSU $56,794)
Equity AccelerationDeath/Disability: RSUs 100% vest; PSUs vest at target; CIC without termination: PSUs continue per plan; CIC + involuntary termination: RSUs 100% vest; PSUs vest at target (for 2023 plan) or based on actual to date (2017 plan)
Restrictive CovenantsNon-compete & non-solicit: 15 months post-termination; confidentiality obligations survive
COBRA CoverageEligible to continue medical/dental/vision at active-employee rates (incremental monthly costs disclosed)
280G CutbackAggregate CIC benefits capped at $1 below excise tax trigger; no tax gross-up
ClawbackSEC/Nasdaq-compliant clawback (Aug 2023) covers incentive compensation for restatements or misconduct

Performance & Track Record

  • Credit approach: Sims guided proactive ACL calibration using Moody’s CECL scenarios to maintain coverage in the mid‑120 bps range during heightened uncertainty .
  • Portfolio management: Continued reduction of office exposure and nonperforming assets; Sims indicated no expectation of elevated charge-offs near-term as cleanup continues .
  • Sector commentary: Agricultural portfolio tone stable for 2025, with tariff-driven input price risks potentially impacting 2026; MOFG engaged proactively with ag customers .
  • Company TSR and Say‑on‑Pay: Five-year company TSR below peer index; 2024 say‑on‑pay approved by 95.1% of votes, reflecting support for compensation design aligning CAP to TSR and EPS .

Compensation Structure Analysis

  • Mix and risk: Shift from options to RSUs/PSUs; unvested awards do not receive dividends and are subject to forfeiture, reducing risk; PSU payout at 0% for 2022–2024 underscores performance gating .
  • Alignment: Financial metrics (Core EPS, Core ROATCE, Efficiency Ratio) form 60% of annual incentive; individual credit-quality goals comprise 40% for Sims, aligning pay with asset quality outcomes .
  • Governance: Independent consultant (F.W. Cook), stock ownership guidelines (Sims in compliance), anti-hedging, clawback; peer group reviewed annually (e.g., CrossFirst added) .

Equity Ownership & Selling Pressure

  • Near-term vests: Feb 15, 2026 RSUs (762 + 495); Feb 15, 2026 PSUs (up to 1,114 if threshold met). Feb 15, 2027 RSUs (763) and PSUs (up to 1,716). Corporate blackout windows apply, reducing opportunistic selling risk .
  • No pledging disclosed; hedging prohibited; retention ratios apply until guideline compliance (Sims in compliance), moderating net shares available to sell post-vest .

Say‑on‑Pay & Peer Benchmarking

  • 2024 say‑on‑pay: 95.1% approval .
  • Peer group: Upper Midwest regional/community banks; annual competitive review; target compensation levels consider performance, scope, and internal equity rather than fixed percentiles .

Investment Implications

  • Compensation-payoffs align with credit outcomes: Sims’ incentive structure ties materially to EPS/ROATCE/efficiency and asset quality, reinforcing risk-aware credit management; zero PSU payout (2022–2024) validates hurdle rigor .
  • Upcoming vesting may marginally increase insider share liquidity in 1H26 (subject to blackout/retention rules), but anti-hedging and ownership guidelines temper selling pressure .
  • Change-in-control risk/reward: The announced Nicolet merger (expected 1H26) can trigger severance and equity acceleration if Sims is terminated in the covered window; illustrative total CIC benefits ~$1.11m, subject to 280G cutback and restrictive covenants, a factor for retention and potential insider trading timing around closing .
  • Credit cycle sensitivity: Management commentary (Sims) highlights proactive CECL and sector monitoring; watch CRE office and 2026 ag input/tariff dynamics for future charge-offs and ACL trends .
Citations:
- Executive bio/education/age/tenure: **[1412665_0001412665-25-000046_mofg-20250310.htm:16]**
- 2024 credit metrics/business highlights & say-on-pay: **[1412665_0001412665-25-000046_mofg-20250310.htm:28]**
- Earnings call (ACL posture; CRE office cleanup; nonperforming assets, charge-offs): **[1412665_MOFG_3423472_12]** **[1412665_MOFG_3423472_14]** **[1412665_1978951_6]** **[1412665_1978951_7]**
- Incentive plan design/weights/payouts: **[1412665_0001412665-25-000046_mofg-20250310.htm:34]** **[1412665_0001412665-25-000046_mofg-20250310.htm:35]** **[1412665_0001412665-25-000046_mofg-20250310.htm:36]**
- Equity grants/PSU metrics/vesting schedules: **[1412665_0001412665-25-000046_mofg-20250310.htm:37]** **[1412665_0001412665-25-000046_mofg-20250310.htm:38]** **[1412665_0001412665-25-000046_mofg-20250310.htm:39]** **[1412665_0001412665-25-000046_mofg-20250310.htm:46]** **[1412665_0001412665-25-000046_mofg-20250310.htm:47]**
- 2025 compensation decisions/equity grants: **[1412665_0001412665-25-000046_mofg-20250310.htm:42]**
- Ownership guidelines/anti-hedging/clawback: **[1412665_0001412665-25-000046_mofg-20250310.htm:24]**
- Beneficial ownership & ESOP allocation: **[1412665_0001412665-25-000046_mofg-20250310.htm:63]**
- Employment agreements, severance/CIC, COBRA, non-compete, 280G cutback: **[1412665_0001412665-25-000046_mofg-20250310.htm:51]** **[1412665_0001412665-25-000046_mofg-20250310.htm:52]** **[1412665_0001412665-25-000046_mofg-20250310.htm:49]** **[1412665_0001412665-25-000046_mofg-20250310.htm:50]**
- Pay vs Performance TSR: **[1412665_0001412665-25-000046_mofg-20250310.htm:54]**
- Peer group details: **[1412665_0001412665-25-000046_mofg-20250310.htm:31]** **[1412665_0001412665-25-000046_mofg-20250310.htm:32]**
- Nicolet merger announcement and timeline: **[1412665_0001412665-25-000159_mofg-20250930.htm:9]**