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Daniel Nelson

Controller and Principal Financial Officer at NVE CORP /NEW/
Executive

About Daniel Nelson

Daniel Nelson, age 39, is NVEC’s Controller and Principal Financial Officer (PFO), appointed May 8, 2023. He joined NVEC in 2022 as Senior Accountant and previously worked at RMH Tax & Business Advisors (2021–2022) and Intelligere (2015–2021). He holds Bachelor’s and Master’s degrees in Accounting from the University of Liberia and began his career at Baker Tilly in Liberia. Company performance during his tenure includes FY2025 net income of $15.1M, operating income of $16.0M, gross profit at 84% of revenue, 44% sequential revenue growth in the March 31, 2025 quarter, and three-year TSR of 39% (17% price appreciation + 22% dividends).

Past Roles

OrganizationRoleYearsStrategic Impact
Intelligere (Propio Language Services subsidiary)Senior AccountantMay 2015–July 2021Financial reporting and accounting responsibilities; foundation for controllership (as disclosed).
RMH Tax & Business AdvisorsAccountantAug 2021–Sep 2022Tax and business advisory accounting experience; transition to NVEC in Sep 2022 (as disclosed).
NVECSenior AccountantSep 2022–May 2023Internal accounting; pathway to Principal Financial Officer role.

External Roles

None disclosed.

Fixed Compensation

MetricFY 2023FY 2024FY 2025
Base Salary ($)36,308 90,000 110,000
Target Bonus (%)Not disclosedNot disclosedNot disclosed
Actual Bonus Paid ($)- - -
Non-Equity Incentive Plan Compensation ($)- 5,000 -
All Other Compensation ($)< $10,000 < $10,000 < $10,000
Total ($)36,308 95,000 110,000

Notes:

  • NVEC’s plans specify performance-based compensation is approved at the beginning of the fiscal year; payouts are linked to income from operations.
  • No option or stock awards were granted to Mr. Nelson; NVEC does not currently grant stock options to employees other than the CEO.

Performance Compensation

ComponentMetricWeightingTargetActual/PayoutVesting/Timing
FY2024 Non-Equity IncentiveIncome from operations (plan basis) Not disclosedNot disclosed$5,000 Fiscal-year plan; cash payout based on approved criteria

Notes:

  • Incentive plan methodology: NVEC bases operational NEO incentives on income from operations to reward revenue growth and cost control; formal targets/weights for Mr. Nelson are not disclosed.

Equity Ownership & Alignment

ItemDetail
Beneficial Ownership (as of June 13, 2025)None reported (“-” in security ownership table)
Ownership % of Shares Outstanding“*” (not a reportable percentage); total shares outstanding 4,837,166
Vested vs. Unvested SharesNot applicable; no equity awards disclosed for Nelson
Options (Exercisable/Unexercisable)None; NVEC does not grant employee options other than to CEO
In-the-Money ValueNot applicable
Shares Pledged as CollateralProhibited by policy; pledging, hedging, short sales, and derivative transactions are not permitted for directors/NEOs
Stock Ownership GuidelinesNot disclosed

Policy highlights:

  • Clawback policy adopted consistent with NASDAQ listing standards; filed as an exhibit to the FY2025 10-K.
  • Prohibitions on pledging, hedging, and derivative transactions apply to all directors and NEOs.

Employment Terms

TermDetail
Employment Start at NVECJoined Sep 2022; PFO since May 8, 2023
Agreement TypeAgreement covering non-competition, confidentiality, and assignment of invention provisions; eligible for performance-based compensation upon meeting goals
SeveranceNone; NVEC has no obligations for termination or change-in-control beyond unused accrued PTO
Change-of-ControlNo change-of-control agreements; NVEC states NEOs do not have “golden parachutes”
Auto-RenewalNot disclosed
Non-Compete Duration/ScopeAgreement exists; specific duration/scope not disclosed
Non-Solicit / Garden LeaveNot disclosed
Post-Termination ConsultingNot disclosed
Pension / SERP / Deferred CompNEOs receive no pension benefits or nonqualified deferred compensation
PerquisitesNVEC discloses no significant perquisites for NEOs beyond programs offered to all employees
ClawbacksClawback policy in place; allows recoupment of improper performance-based compensation tied to restated financial metrics
Section 16 ComplianceAll required reports filed timely for FY2024 (company-wide statement)

Compensation Structure Analysis

  • Shift toward cash over equity: Mr. Nelson’s compensation is predominantly fixed salary with limited annual cash incentive exposure; no RSUs/PSUs/stock options, which reduces insider selling pressure but may limit long-term alignment.
  • At-risk pay link: Incentive plans at NVEC are based on income from operations; Mr. Nelson received a small FY2024 payout, with none in FY2025 as disclosed.
  • Governance safeguards: Strict prohibitions on pledging/hedging and an adopted clawback policy mitigate misalignment and misconduct risk.
  • Benchmarking: NVEC has not engaged in peer-based compensation benchmarking and uses surveys/government data; the company reports high say-on-pay approval (97% in 2024).

Performance & Track Record

  • Company metrics relevant to finance leadership period: FY2025 operating income $16.0M and net income $15.1M; gross profit 84% of revenue; sequential revenue growth of 44% in the March 31, 2025 quarter; three-year TSR 39% (17% appreciation; 22% dividends).
  • Role contributions: As PFO, Mr. Nelson provides input on goals/metrics and prepares financial results used to determine performance-based payouts for NEOs, indicating involvement in performance management processes.

Say-On-Pay & Shareholder Feedback

  • Annual say-on-pay votes: 97% approval at the 2024 Annual Meeting, signaling strong shareholder support for NVEC’s compensation programs.

Equity Compensation Plan Information (Context)

  • As of March 31, 2025, 31,000 options outstanding with weighted-average exercise price $73.56; 119,740 shares available for future issuance; plans do not allow cash buyouts of underwater options. This context reinforces limited dilution and disciplined equity usage at NVEC.

Investment Implications

  • Alignment: Absence of equity grants, combined with prohibitions on pledging/hedging and presence of a clawback policy, reduces misalignment and trading-signal risk from equity-related pressure for Mr. Nelson.
  • Retention: With no severance or change-of-control protections and compensation skewed to salary, retention risk could be higher if market opportunities arise; however, non-compete/confidentiality agreements provide some protection for NVEC.
  • Pay-for-performance linkage: Finance leadership contributes to the integrity of performance-based payouts tied to operating income; the small/non-recurring incentives for Mr. Nelson suggest conservative variable pay exposure, limiting incentives-driven volatility.
  • Governance quality: High say-on-pay approval and strong policies (clawbacks; anti-hedging/pledging) indicate robust governance, which is favorable for risk management and investor confidence.