Rebecca McGraw
About Rebecca McGraw
Rebecca S. McGraw, age 58, was appointed Chief Financial Officer of Parks! America, Inc. on January 13, 2025. She previously served as Assistant Controller – SEC Reporting at Lands’ End, Inc. (2020–2024) and Controller at General Beverage Sales Co. (2005–2020) . As CFO, she is the principal financial officer signing and certifying SEC filings, including 10‑Q Section 302/906 certifications and 8‑K reports in 2025 . Company performance context: PRKA reported cumulative TSR of $90.24 in FY2023 and $102.44 in FY2024, and net losses of $483,738 (FY2023) and $1,094,481 (FY2024) .
Company performance snapshot
| Metric | FY 2023 | FY 2024 |
|---|---|---|
| Total Shareholder Return (Index, $100 base) | $90.24 | $102.44 |
| Net Income (Loss) ($USD) | $(483,738) | $(1,094,481) |
| Metric | Q3 FY2024 (13 weeks ended Jun 30, 2024) | Q3 FY2025 (13 weeks ended Jun 29, 2025) |
|---|---|---|
| Consolidated Revenues ($USD) | $3,448,744 | $3,475,920 |
Past Roles
| Organization | Role | Years | Strategic Impact |
|---|---|---|---|
| Lands’ End, Inc. | Assistant Controller – SEC Reporting | 2020–2024 | Led SEC reporting; strengthened disclosure controls |
| General Beverage Sales Co. | Controller | 2005–2020 | Oversaw accounting operations and controls at large distributor |
External Roles
- No external public company board or committee roles disclosed in company filings reviewed .
Fixed Compensation
| Component | Detail | Effective Date | Source |
|---|---|---|---|
| Base Salary ($USD) | $180,000 | Jan 13, 2025 | 8‑K Item 5.02 |
| Target/Max Annual Bonus ($USD) | Up to $20,000 (cash) | Jan 13, 2025 | 8‑K Item 5.02 |
| Employment Status | At‑will | Jan 13, 2025 | 8‑K Item 5.02 |
Performance Compensation
| Incentive | Metric | Weighting | Target | Actual | Payout | Vesting |
|---|---|---|---|---|---|---|
| Annual Bonus (cash) | Not disclosed | N/A | ≤ $20,000 | Not disclosed | Not disclosed | Not disclosed |
Company states compensation objectives to align with strategy and long‑term value while managing risk; advisory “say‑on‑pay” held annually .
Equity Ownership & Alignment
| Category | Detail |
|---|---|
| Beneficial Ownership (initial Form 3) | 0 shares owned following transaction; Officer: CFO; Filed Feb 20, 2025 (period Jan 13, 2025) |
| Vested vs Unvested Shares | None disclosed for McGraw |
| Options (Exercisable/Unexercisable) | None disclosed for McGraw; company has no current plan to issue equity awards |
| Pledged Shares | Company policy prohibits pledging by Covered Persons unless pre‑approved; CFO classified as “Company Insider” |
| Hedging/Derivative Use | Prohibited for Covered Persons (puts/calls, hedging, margin accounts) |
| Blackout/Pre‑clearance | Trading blackout from two weeks before quarter‑end to two trading days after earnings release; pre‑clearance required |
| Ownership Guidelines | Not disclosed in filings reviewed |
Employment Terms
- Offer letter terms: at‑will employment; $180,000 annual salary; potential annual bonus capped at $20,000; no relationships or prior transactions with officers/directors at hire .
- As CFO, signs and certifies Section 302/906 controls and disclosure certifications on Forms 10‑Q and signs current reports on Form 8‑K .
- Company prohibits hedging/pledging and enforces trading blackouts and pre‑clearance for insiders .
Investment Implications
- Alignment: No disclosed equity grants and initial Form 3 showing zero share ownership reduces near‑term insider selling pressure but also limits direct stock‑price alignment versus typical CFO equity mix .
- Governance & controls: Regular 10‑Q certifications and signatures by the CFO underscore responsibility for disclosure controls and internal control over financial reporting—a positive for financial reporting integrity .
- Liquidity/trading behavior: Strict insider trading policy (no hedging/pledging, blackout periods) reduces risk of misaligned trading and collateral‑driven sales .
- Pay design: Cash‑heavy structure (salary plus capped bonus, no equity plan currently) may aid retention via stability but could underweight performance‑based equity incentives; performance metrics for bonus not disclosed, limiting pay‑for‑performance transparency .