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Heidi M. Hoeller

Audit Committee Chair at NBT BANCORP
Board

About Heidi M. Hoeller

Heidi M. Hoeller, 55, is an independent director of NBT Bancorp Inc. (appointed January 2022). She is a retired partner of PricewaterhouseCoopers LLP with 25+ years in audit/financial services, including serving as a financial services partner in PwC’s National Quality Organization; she is a CPA (NY) and member of the AICPA, a director of Preferred Mutual Insurance Company, and Vice Chair of the Utica University Board of Trustees .

Past Roles

OrganizationRoleTenureCommittees/Impact
PricewaterhouseCoopers LLP (PwC)Audit Partner; Financial Services Partner, National Quality OrganizationNov 1993 – Jun 2019Led insurance-sector audits; financial reporting quality leadership; deep audit and control expertise

External Roles

OrganizationRolePublic/Private/Non‑profitNotes
Preferred Mutual Insurance CompanyDirectorPrivateCurrent board service
Utica UniversityVice Chair, Board of TrusteesNon‑profitCurrent leadership role
AICPAMemberProfessional associationCPA licensed in New York

Board Governance

  • Independence: The Board determined all directors other than Watt, Kingsley, and Cantele are independent; Hoeller is independent under Nasdaq standards .
  • Committees: Audit; Compensation & Benefits; Risk Management (member) .
  • Financial Expert: The Board designated Hoeller an “audit committee financial expert” under Item 407(d)(5) of Regulation S‑K .
  • Attendance: In 2024, the Board met 9 times and each incumbent director attended ≥75% of Board and committee meetings; all directors attended the 2024 Annual Meeting .
  • Executive Sessions and Lead Independent Director: Independent directors meet at least twice annually in executive session; following Jack Webb’s retirement, Matthew J. Salanger will serve as Lead Director .
  • Risk Oversight: Serves on the Risk Management Committee, which oversees ERM, risk appetite, operational/technology/cyber risks, compliance, and legal/regulatory matters .

Fixed Compensation (Director)

YearComponentAmountSource/Notes
2024Fees Earned or Paid in Cash$94,000Includes NBT Bancorp Board member retainer ($37,000), NBT Bank Board member retainer ($37,000), committee member retainers (Audit $7,500; Risk $7,500; Compensation & Benefits $5,000 total $20,000) .
2024All Other Compensation$0None reported for Hoeller .
2024Total Cash$94,000Sum of cash components .

Fee schedule reference (as of 12/31/2024): Board Chair $64,500 cash + $20,500 RSU; Board Member $37,000 cash + $20,500 RSU (per Board); Committee Chair: Audit/Risk $15,000; Others $10,000; Committee Member: Audit/Risk $7,500; Others $5,000 .

Performance Compensation (Director Equity)

Grant YearInstrumentGrant DateGrant-Date Fair ValueVestingUnvested Units at 12/31/2024
2024Restricted Stock Units (RSUs)May 21, 2024$39,676100% vesting one year after grant under the 2024 Plan 1,515 units outstanding (aggregate across grants)
  • 2024 director RSUs were valued at a per-share fair market value of $37.15 on grant date; director awards vest 100% after one year .

Other Directorships & Interlocks

ItemDetail
Other public company directorshipsNone disclosed beyond NBT; biography lists Preferred Mutual (private) and Utica University (non-profit) .
Compensation Committee interlocksCompany discloses no interlocking relationships requiring disclosure; Hoeller is a member of the Compensation & Benefits Committee .

Expertise & Qualifications

  • CPA (NY) with deep audit, insurance, and financial reporting expertise; designated audit committee financial expert by the Board .
  • Skills matrix tags include accounting/finance, regulatory, legal, technology/cybersecurity, banking, human resources, risk management, non-profit, and public company board experience .

Equity Ownership

As ofBeneficially Owned Shares% of Shares OutstandingNotes
Feb 28, 20256,437<1%From Security Ownership table; “less than one percent” indicated .
Dec 31, 2024Unvested RSUs: 1,515Director equity outstanding at year-end .
  • Stock ownership guidelines (updated Jan 2025): Non‑employee directors must hold stock equal to 5x the Annual Board Cash Retainer; unvested time‑based RSUs count toward compliance; until met, directors must retain net shares from vesting .
  • Hedging/Pledging: Hedging is prohibited; pledging is prohibited except with pre‑approval (and margin pledging is prohibited) .

Related-Party/Conflicts Review

  • Related party policy and Regulation O: Insider loans must be on non‑preferential terms; Board pre‑approval required for insider loans over $500,000; Audit Committee reviews potential conflicts .
  • Transactions disclosed: Commissions paid to New York Central Mutual Fire Insurance Company (NYCM) where director V. Daniel Robinson II is Chair; no transactions disclosed involving Hoeller .

Governance Assessment

  • Strengths: Independent director with audit committee financial expert designation; multi-committee service (Audit, Compensation & Benefits, Risk) enhances oversight across financial reporting, pay, and risk; strong attendance culture; clear clawback (incentive recovery) policies; robust stock ownership guidelines; hedging/pledging prohibitions .
  • Potential Watch Items: Multi‑committee workload can concentrate influence and time demands; continued monitoring of any insurance‑sector relationships given industry experience, though no related‑party transactions involving Hoeller are disclosed .

Clawbacks and Pay Governance: The Board adopted Nasdaq‑compliant Incentive Compensation Recovery Policy (Nov 2023) and a supplemental misconduct‑based recovery policy; coverage includes equity/cash incentive compensation tied to financial reporting measures and TSR, with three‑year look‑back and no indemnification .

Say‑on‑Pay Context: 96.2% approval at the 2024 annual meeting indicates strong shareholder support for compensation practices generally, reinforcing governance credibility (board-wide signal) .