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Peter Mandel

General Counsel at 374Water
Executive

About Peter Mandel

Peter Mandel, 40, is General Counsel of 374Water (SCWO) and has served since August 19, 2024. He holds a J.D. from Stanford Law School and a B.A. with honors from UC Berkeley; prior roles include General Counsel at HALO Precision Diagnostics (2022–2024) and Head of Corporate Legal at Olema Oncology (2020–2022), following earlier practice at Latham & Watkins and Cooley. Company performance context during 2022–2024 shows cumulative TSR falling from 100 (2022 baseline) to 50 (2023) and 24 (2024), with 2024 revenues of $0.45M (down 40% YoY) and a net loss of $12.43M, underscoring execution and scale-up risks relevant to pay-for-performance frameworks he operates under .

Past Roles

OrganizationRoleYearsStrategic impact
HALO Precision DiagnosticsGeneral Counsel2022–2024Led legal function, risk mitigation, business transactions, and governance; advised on operations and capital initiatives .
Olema Oncology (public)Head of Corporate Legal2020–2022Instrumental in IPO and subsequent public filings, governance and securities compliance, and equity programs .
Latham & Watkins LLPAttorneyNot disclosedAdvised public/private tech and biotech companies on strategic and capital markets transactions .
Cooley LLPAttorneyNot disclosedRepresented high‑profile public and private companies across strategic and capital markets matters .

Fixed Compensation

Component2024 Detail
Base salary$225,000 initial, increased to $300,000 in Nov 2024 per employment agreement .
Target annual bonus50% of base salary (Mandel Annual Bonus) .
Actual bonus paid (2024)$50,000 (partial-year) .

Performance Compensation

Equity award design and vesting mechanics (NEO grants in 2024)

InstrumentGrant sizeExercise priceMetrics/vestingCadence
Options – time-based247,775$1.0325% on 1st anniversary; remainder vests monthly over 36 months, service-based .Aug 19, 2025 cliff; then monthly for 36 months .
Options – performance-based247,775$1.0350% vests upon achievement of Operating Profit; 50% vests upon achieving revenue target of $100M by end of FY2028; revenue portion begins vesting once annual revenue ≥$15M with proportional vesting by fiscal-year revenue % of $100M; vest dates Jan 31, 2026–2029 based on prior-year results .Annual vest on Jan 31 through 2029 if conditions met .
RSUs – time-based247,775n/aSame time-based schedule as options (25% at 1 year, then monthly) .Aug 19, 2025 cliff; then monthly for 36 months .
RSUs – performance-based247,775n/aSame 50% Operating Profit / 50% Revenue ($100M by FY2028; starts at $15M; proportional vest by fiscal-year revenue %); Jan 31 vest cadence .Annual vest on Jan 31 through 2029 if conditions met .

Performance metrics table (for 2024 performance-linked awards)

MetricWeightingTarget/definitionStatus (as of 12/31/2024)Payout mechanicsVesting timing
Operating Profit50%Company achieves Operating Profit (as defined in agreements) .Reported at “target” in SEC disclosure framework; not yet earned .50% of performance-linked options/RSUs vest upon achievement .On achievement; RSU/option tranches vest per plan cadence .
Revenue scale50%$100M revenue by FY2028; begins vesting at ≥$15M revenue; vest proportionate to annual revenue as % of $100M .Reported at “threshold” levels; not yet earned as of 2024 .Remaining 50% of performance-linked awards vest pro‑rata by year vs. $100M .Jan 31 of following year through 2029 .

Notes: The company generated $0.45M revenue in 2024 and a net loss of $12.43M; performance condition attainment will depend on future commercialization/scale .

Equity Ownership & Alignment

As of dateTotal beneficial ownership% of outstandingBreakdown
Oct 21, 2025270,286 shares“*” (less than 1%)155,823 common; 16,200 warrant shares (exercisable); 67,106 options (exercisable or within 60 days); 31,157 RSUs vesting within 60 days .

Additional alignment/governance:

  • Insider trading policy prohibits short sales and hedging/monetization transactions (e.g., collars, forwards) by directors, officers and employees, supporting alignment; pledging not specified in the cited policy .
  • Board minimum ownership policy requires directors (not executives) to acquire and hold $50,000 of shares; this policy applies to Board members only .

Employment Terms

TermDetail
Start date/roleEffective August 19, 2024 – General Counsel .
Base salary$225,000 initially; increased to $300,000 in Nov 2024 post capital raise .
Target bonus50% of base salary; objectives set annually with CEO .
Equity awards495,550 RSUs and 495,550 options: 61,943 cliff at 1 year, 185,832 monthly over 36 months, 247,775 performance-linked (Operating Profit and Revenue scale) .
Severance (no cause/Good Reason)6 months base salary; 6 months medical/health/vision benefits; any earned but unpaid bonus; if separation on/after first anniversary: pro‑rated bonus based on actual performance and accelerated vesting as if employed through six months after separation date .
Change‑of‑control (plan-level)2021 Equity Plan allows, at Committee discretion upon a change in control, full exercisability/vesting or cashout of awards; not an automatic single/double‑trigger in proxy; award treatment may be accelerated at discretion .
ClawbackNasdaq‑compliant policy to recover erroneously awarded incentive‑based compensation from Section 16 officers upon specified restatements, regardless of fault .

Compensation Structure Analysis

YearSalaryCash bonusStock awards (RSUs)Option awardsTotal
2024$96,023$50,000$510,417$336,974$993,414
(Amounts reflect partial-year service and grant‑date fair values under ASC 718) .

Key takeaways:

  • Equity-heavy mix: 85%+ of 2024 reported compensation was equity-based (RSUs+Options) with explicit performance linkages to Operating Profit and multi‑year revenue scaling to FY2028, aligning upside to company execution milestones .
  • No evidence of repricing/modification of underwater awards; standard time‑based and performance‑based structures with long-dated vesting to 2029 .
  • Compliance and governance: Clawback policy in place; hedging prohibited; say‑on‑pay occurs triennially (next in 2027) .

Risk Indicators & Red Flags (Context)

  • Company-level risks that can influence realizability of performance awards: material weaknesses in internal control over financial reporting; going‑concern warnings tied to capital needs; and Nasdaq listing compliance challenges, with the Board later soliciting approval for a 1‑for‑8 to 1‑for‑20 reverse split to regain bid-price compliance .
  • Section 16 compliance: one Form 3 for Mr. Mandel was filed one day late due to administrative delay (2024) .

Investment Implications

  • Alignment and incentives: Mandel’s package is heavily equity‑linked, with 50% of performance equity tied to achieving Operating Profit and 50% to revenue milestones scaling to $100M by FY2028. This structure tightly couples compensation to commercialization and scale milestones that are central to SCWO’s thesis .
  • Retention dynamics: A 12‑month cliff followed by monthly vesting for time‑based awards, plus multi‑year performance vesting to 2029, promotes continuity; severance at 6 months base and benefits (with limited acceleration after year one) is moderate, not “golden‑parachute” rich .
  • Potential stock supply overhang events: Cliff and ongoing monthly vests (beginning Aug 19, 2025) create periodic taxable events that can increase transaction activity, though there is no evidence of pledging and hedging is prohibited .
  • Execution risk to payouts: 2024 revenue was $0.45M and net loss $12.43M; substantial step‑ups in revenue/operating profit are required for performance-vesting, amid capital-raising and listing‑compliance pressures (including reverse split authorization), which can affect equity value and probability‑weighted payouts .