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Samuel Bush

Executive Vice President, Chief Financial Officer and Treasurer at SAGA COMMUNICATIONS
Executive

About Samuel Bush

Samuel D. Bush is Executive Vice President, Chief Financial Officer and Treasurer of Saga Communications (SGA), promoted on September 16, 2024 while continuing his CFO/Treasurer roles . His compensation is primarily base salary, discretionary annual cash bonus, and time-based restricted stock; he received $733,191 total compensation in 2024 and $740,458 in 2023 . Company pay-versus-performance disclosures show SGA’s net income of ~$3.46 million in 2024 (vs. ~$9.5 million in 2023) and cumulative TSR value of a fixed $100 investment at $67.80 in 2024 (vs. $125.45 in 2023) . Saga prohibits hedging, short sales, option transactions, and holding Company stock in margin accounts, with blackout windows around quarter-end, reinforcing trade discipline for insiders .

Past Roles

OrganizationRoleYearsStrategic Impact
Saga CommunicationsEVP, CFO & Treasurer2024–Present Elevated to EVP; continued oversight of finance and treasury
Saga CommunicationsSenior Vice President, CFO & Treasurer— (prior to 2024) Led corporate finance; continued in CFO/Treasurer positions after promotion

External Roles

OrganizationRoleYearsStrategic Impact
Not disclosed in Company filings

Fixed Compensation

Metric20232024
Base Salary ($)365,000 410,000
All Other Compensation ($)67,445 (perqs, insurance, dividends on unvested RS, 401k match) 109,191 (perqs, insurance, dividends on unvested RS, 401k match)
Total Compensation ($)740,458 733,191
  • 2024 perquisites include automobile allowance, housing accommodations, and medical reimbursements; Company paid $10,000 split-dollar life insurance premiums; dividends on unvested restricted stock totaled $68,907; 401(k) match purchased Company shares; amounts reflected in “All Other Compensation” .
  • 2023 perquisites similar; split-dollar life insurance premiums $10,000; dividends on unvested restricted stock $36,120; 401(k) match purchased Company shares .

Performance Compensation

ComponentMetric DefinitionTargetActual/PayoutVesting
Annual Bonus (2023)Discretionary; CEO subjective appraisal Not applicable$52,500 cash Cash (no vesting)
Annual Bonus (2024)Discretionary; CEO subjective appraisal Not applicable$50,000 cash Cash (no vesting)
  • For non-CEO executives, bonuses are recommended by the CEO based on subjective performance review and approved by the Compensation Committee/Board; no formal financial metric (e.g., BCF) applies to Mr. Bush’s bonus determinations in 2023–2024 .
  • CEO incentive plan uses BCF targets; none were met in 2023–2024 and CEO received discretionary bonuses; illustrates Committee’s willingness to use discretion in challenging environments .

Equity Ownership & Alignment

Ownership DetailAmount
Beneficially owned shares62,310 Class A shares (includes RS grants and 401(k))
Ownership % of outstandingLess than 1%
401(k) holdings2,494 shares via Company’s 401(k) Plan
Unvested RS outstanding (as of 12/31/2024)13,828 (12/5/2024 grant); 8,346 (12/7/2023 grant); 2,410 (12/15/2022 grant)
Valuation basis used in proxy$11.03 closing price at 12/31/2024 for market value presentation

Vesting schedules (time-based RS):

Grant DateShares UnvestedVesting Schedule
12/15/20222,410 One-third each on Nov 6, 2023; Nov 6, 2024; Nov 6, 2025 (accelerates on change-in-control)
12/7/20238,346 One-third each on Dec 15, 2024; Dec 15, 2025; Dec 15, 2026 (accelerates on change-in-control)
12/5/202413,828 One-third each on Dec 15, 2025; Dec 15, 2026; Dec 15, 2027 (accelerates on change-in-control)

Alignment policies and restrictions:

  • Executives must retain 50% of net shares from restricted stock awards until separation from the Company (enhances long-term alignment) .
  • Company prohibits hedging, short sales, buying/selling options on Company stock, and holding Company stock in margin accounts; trades must be pre-cleared and are barred in specified blackout windows (15 days before quarter-end until two full business days after earnings release) .
  • Director stock ownership guideline is 1,250 shares (directors only); executive-specific ownership multiple not disclosed .

Insider selling pressure indicators:

  • Annual RS vesting dates (Nov 6 or Dec 15 each year) could create mechanical selling needs for tax-liquidity; three-year installments across 2025–2027 suggest recurring potential around mid-November and mid-December .
  • Blackout/trading restrictions constrain timing; hedging/pledging bans reduce leverage-related sell pressure .

Employment Terms

Change-in-control (CIC) protection:

  • Mr. Bush entered into a CIC agreement effective December 28, 2007: lump-sum payment equal to 1.5× the average of the last three full calendar years of base salary plus annual cash bonus, payable within 45 days of CIC; Company will gross-up for any excise tax under Sections 280G/4999 so net amount equals full CIC payment (shareholder-unfriendly tax gross-up) .
  • Company/surviving entity may require up to six months of continued employment post-CIC as a condition for payment; lump-sum paid upon completion; if terminated without cause within six months prior to CIC, payment is due after CIC .

Other terms and benefits:

  • Participation in nonqualified deferred compensation plans (1999/2005) allowing salary/bonus deferrals with notional investment returns; lump-sum distribution upon CIC under plan terms .
  • Split-dollar life insurance premium of $10,000 paid by Company in 2024 and 2023; standard health and welfare benefits; perquisites include automobile allowance, housing, medical reimbursements .
  • Restricted stock awards under the 2023 Incentive Compensation Plan; awards accelerate upon CIC if grantee is an employee at time of occurrence .

Governance & committee oversight:

  • Compensation Committee (independent directors) recommends executive compensation and administers incentive plans; nine meetings in 2023 and six in 2024 .
  • Peer companies reviewed for context (not a formal benchmark), including Beasley, Cumulus, Entravision, Urban One, Salem, Townsquare, Sirius XM, Spanish Broadcasting System; Committee maintains clawback rights for incentive-based compensation on restatements/adjustments .

Investment Implications

  • Alignment: Time-based RS with 50% net-share retention and trading/hedging restrictions promote long-term alignment; beneficial ownership is modest (<1%), but recurring RS grants and retention requirements partially offset low outright ownership .
  • Retention & CIC economics: 1.5× salary+bonus CIC cash plus excise-tax gross-up is generous and may reduce exit frictions; gross-up is a governance red flag that can draw investor scrutiny in potential control transactions .
  • Selling pressure: RS vesting clusters (Nov 6/Dec 15 annually) create predictable windows of potential insider selling for tax liquidity; blackout windows and preclearance mitigate opportunistic trades but do not eliminate mechanical selling needs .
  • Performance linkage: Mr. Bush’s bonuses are discretionary without disclosed quantitative metrics, limiting direct pay-for-performance signaling for the CFO; Company-level metrics (BCF) guide CEO pay but were unmet in 2023–2024, with discretionary awards used in challenging conditions .
  • Shareholder sentiment: Say-on-pay approval was 73.9% in 2024, supportive but not overwhelmingly so; continued discretionary awards and CIC gross-up may cap future support if operational performance remains mixed (net income down and TSR negative in 2024) .