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John R. Van Kirk

Managing Director at NORTH EUROPEAN OIL ROYALTY TRUST
Executive

About John R. Van Kirk

John R. Van Kirk is the Managing Director of North European Oil Royalty Trust (NRT), serving since 1990; he is 72 years old and also signs as Chief Executive Officer and Chief Financial Officer on Sarbanes-Oxley certifications . Given the Trust’s passive royalty structure, his pay is set based on time and skill managing administrative and financial affairs, not financial outcomes, and NRT provides no equity-based compensation . During his tenure, the Trust’s pay-versus-performance disclosure shows cumulative total shareholder return moving from $161 in FY 2022 to $71 in FY 2024 and net income declining from approximately $17.1 million to $5.1 million over the same period .

Past Roles

No biography or prior employment history for Mr. Van Kirk is disclosed in the 2025 DEF 14A or 2025 10-Q filings beyond his role since 1990 and age .

External Roles

No external directorships or outside roles for Mr. Van Kirk are disclosed in the 2025 DEF 14A or 2025 10-Q filings .

Fixed Compensation

MetricFY 2023FY 2024FY 2025 (Planned)
Base salary ($)$141,085 $144,420 $144,670
Bonus ($)$0 $0 n/a (not disclosed)
SIMPLE IRA match ($)$4,233 $4,333 $4,340
Total compensation ($)$145,318 $148,753 $149,010

Notes:

  • NRT provides a SIMPLE IRA matching contribution up to 3% of cash compensation; this plan is available to employees including the Managing Director .
  • Compensation is determined by the Compensation Committee based on workload and skill rather than Trust financial results due to the Trust’s passive nature .

Performance Compensation

Incentive TypeMetricWeightingTargetActualPayoutVesting
Annual cash bonusn/an/an/a$0 (FY 2023, FY 2024) $0 n/a
RSUsn/an/an/aNone granted n/an/a
PSUsn/an/an/aNone granted n/an/a
Stock optionsn/an/an/aNone granted n/an/a
  • NRT does not provide long-term or equity-based incentives; compensation is limited to salary and occasional cash bonus (none paid in FY 2023–FY 2024), reflecting the Trust’s inability to influence royalty income .

Equity Ownership & Alignment

ItemValue
Units owned (beneficial)13,350 units
Units outstanding (Dec 30, 2024)9,190,590 units
Ownership as % of outstanding0.145% (computed from 13,350 / 9,190,590)
Anti-hedging/pledging policyProhibits short-term trading (if officer), short sales, margin, pledging, hedging, options trading unless prior approval; MD serves as Compliance Officer (Audit Chair for MD’s trades)
Stock ownership guidelinesNone (no formal guidelines)

Observations:

  • Alignment is primarily through small direct unit ownership; there are no unvested equity awards, options, or performance shares at NRT .
  • The insider trading policy materially limits pledging/hedging risk through prohibitions without prior approval .

Employment Terms

TermDisclosure
RoleManaging Director since 1990; also signs as CEO and CFO on SOX certifications
Employment contractNone; no employment contracts maintained by NRT
SeveranceNone; no severance plans
Change-of-controlNone; no change-of-control plans
ClawbackNot disclosed
Non-compete / non-solicitNot disclosed
Ownership guidelinesNone
SIMPLe IRAEmployer match up to 3% (available to Managing Director)
Anti-hedging/pledgingProhibits hedging/pledging without prior approval; MD is Compliance Officer (except for his own trades)

Related Party Transactions (Office Reimbursements at Cost)

PeriodAmount ($)
FY 2024 total$8,785
Q2 FY 2025$1,698
Q3 FY 2025$3,166
9M FY 2025 cumulative$6,817
  • The Trust reimburses the Managing Director at cost for office space/services following a shift to virtual office operations .

Performance & Track Record

MetricFY 2022FY 2023FY 2024
“Compensation actually paid” to PEO ($)$140,166 $145,318 $148,753
Cumulative TSR (base $100 on 10/31/2021)$161 $141 $71
Net income ($)~$17,088,446 ~$21,173,515 ~$5,057,813

Additional context:

  • The cumulative 12-month distribution increased to $0.81/unit including November 2025, up 69% from $0.48/unit in the prior 12 months, driven largely by the absence of large negative royalty adjustments versus the prior year .

Compensation Structure Analysis

  • Pay mix is heavily fixed (salary + 3% SIMPLE IRA match), with no long-term or equity-based incentives; occasional cash bonus has been zero in FY 2023–FY 2024 .
  • Compensation determination explicitly de-emphasizes financial outcomes (royalty income, FX, volumes) in favor of time/skill due to the Trust’s passive structure; no formal external benchmarking; outsourcing checks used to test cost effectiveness .
  • No severance, no change-of-control protection, and no ownership guidelines; reduces entrenchment or golden parachute risk .
  • Anti-hedging/pledging policy curbs misalignment risks associated with derivatives or pledging; MD is Compliance Officer for insider trading compliance (with independent oversight for his own trades) .

Investment Implications

  • Alignment: Small direct ownership (0.145%) and absence of equity/LTI suggests limited pay-for-performance sensitivity; however, anti-hedging/pledging restrictions mitigate alignment risks from derivatives or collateral pledges .
  • Retention risk: Compensation is modest and largely fixed with no severance or change-of-control protections; tenure since 1990 implies stability but limited contractual retention levers .
  • Selling pressure: With no scheduled vesting from RSUs/options and bonuses at zero, near-term insider selling pressure from award vesting is minimal; any trading would be subject to the Trust’s insider policy and compliance processes .
  • Governance/controls: MD serves as CEO/CFO for certifications and is central to internal control and disclosure processes; trustee committees (Audit/Compensation) operate independently with defined charters and membership .
  • Performance backdrop: TSR and net income declined materially from FY 2022 to FY 2024, consistent with energy-price/volume/exchange-driven dynamics outside management control; distributions improved in late 2025 due to fewer negative adjustments, highlighting the Trust’s sensitivity to operator reconciliations rather than executive actions .