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Steven Lubman

Vice President, Secretary and Treasurer at SURGE COMPONENTS
Executive
Board

About Steven Lubman

Steven J. Lubman, age 70, is Vice President, Secretary, Treasurer, and a director of Surge Components, Inc. (SPRS), serving since the company’s inception in 1981; he founded the Challenge Electronics division in 1988 after sales roles at NIC Components (1980–1981) and Capar Components (1976–1980) . Company performance context during his ongoing tenure: FY2024 net sales were $31.2M and net income $0.83M; Q1 FY2025 net income was $0.06M, with TSR used in pay-versus-performance disclosures showing a $100 investment valued at $65.25 at FY2024 (FY2023: $74.24) . He is a non‑independent executive director; the company combines CEO and Chairman roles (Ira Levy), a governance structure the board deems most effective given company size .

Past Roles

OrganizationRoleYearsStrategic Impact
NIC Components (Nu Horizons/Arrow)Sales Manager1980–1981Channel sales leadership for distributor of electronic components
Capar Components (Diplomat Electronics)Inside/Outside Sales1976–1980OEM/distributor sales groundwork in capacitors/semiconductors
Surge ComponentsVice President, Secretary; Director1981–presentCo-founder; built core supplier portfolio and sales operations
Challenge Electronics (Surge division)Founder1988–presentEstablished audible components franchise and custom solutions capability

External Roles

OrganizationRoleYearsStrategic Impact
No other public-company directorships disclosed for Lubman; external roles not disclosed in filings .

Fixed Compensation

Multi-year executive compensation for Steven J. Lubman:

MetricFY2023FY2024 (10-K)FY2024 (DEF 14A 2025)
Salary ($)250,000 266,667 266,667
Bonus ($)110,624 123,752 172,115
Stock Awards ($)
Option Awards ($)
All Other Compensation ($)48,331 49,545 49,545
Total ($)408,955 439,964 488,327

Notes: All-other compensation included medical insurance $28,216, auto $12,300, and life/personal insurance $9,029 for FY2024 .

Performance Compensation

Annual bonus design and recent outcomes:

ElementMetricWeightingTargetActual/PayoutVesting/Timing
Annual Cash Bonus (paid in 2024 for 2023 performance)Individual performance25% Committee-setApprox. 100% of target paid Cash in 2024
Revenue growth25% Committee-setApprox. 100% of target paid
Division operating plan25% Committee-setApprox. 100% of target paid
Company operating plan25% Committee-setApprox. 100% of target paid
Equity Awards (granted in 2024 for 2023 performance)Equity value vs. salaryTarget 15% of base (Lubman) Committee-set50% of target value (Lubman); 25% for Levy Converted at $2.95/sh on Apr 10, 2024; 5,085 shares to Levy; Lubman count not disclosed

Plan governance: the 2024 Equity Incentive Plan permits options, RSUs, performance awards, and provides a clawback/recoupment policy aligned with Dodd-Frank/SOX and allows accelerated vesting upon change-in-control if awards are not assumed .

Equity Ownership & Alignment

ItemAs of DateShares/Units% OutstandingNotes
Common shares beneficially owned (Lubman)Feb 21, 20251,111,952 19.9% (out of 5,582,783) Includes options exercisable within 60 days (50,000 @ $1.41; 40,000 @ $3.55)
Common shares beneficially owned (Lubman)Aug 31, 20251,161,952 20.4% (out of 5,706,732) Footnotes also reference options including series at $2.42
Options outstanding (Lubman)Nov 30, 202450,000 unexercisable / 50,000 exercisable @ $1.41; exp. 04/23/2025 Time-based; nearing expiration
Options outstanding (Lubman)Nov 30, 202440,000 unexercisable / 40,000 exercisable @ $3.55; exp. 03/15/2027 Time-based
Subsequent insider option activity (officers/directors, group)Apr 2025Options exercised into 109,290 shares (mix of cash/cashless) Person-level breakdown not disclosed

Policy alignment: Clawbacks apply to awards under the 2024 Plan; stock ownership guidelines/pledging policies for executives were not disclosed in the filings reviewed .

Employment Terms

ProvisionKey Terms
Role & base salaryVP, Secretary, Treasurer; base increased to $275,000 (Apr 2024)
TermAgreement continues until terminated by either party
Bonus eligibilityDiscretionary annual bonus by Board/Compensation Committee
Non-compete / Non-solicit1 year post-termination; confidentiality and IP assignment customary
Severance (without cause or for Good Reason; or CoC + resignation within 12 months)Cash severance equal to 36 months of average base+bonus for prior 3 calendar years, payable over 52 weeks; accelerate vesting of unvested equity; reimburse expenses; subject to general release
LimitationIf terminated without cause due to inability to pay debts, cash severance and annual bonus payments are not owed
Change-in-control (equity plan)If awards not assumed/substituted, full vesting, restrictions lapse, and 15-day exercise window for options/SARs; performance goals deemed at target

Board Governance

  • Service history: Director since 1981; re-elected at the 2024 meeting; part of a six-person board .
  • Committee roles: Audit, Compensation, and Nominating/Governance committees are composed of independent directors (Chariton, Plafker, Jacobs, Peter Levy); Lubman, as an executive, is not listed as a committee member .
  • Independence: Lubman is not independent; board determined four directors are independent under Nasdaq/Rule 10A-3 .
  • Attendance: Board held five meetings in FY2024; all directors attended ≥75% and the Nov 26, 2024 annual meeting .
  • Dual-role implications: CEO (Ira Levy) also serves as Chairman; the board has historically combined roles citing size/efficiency .

Say-on-Pay and Shareholder Votes (Nov 26, 2024):

  • Equity Plan approval: For 2,561,439; Against 617,936; Abstain 27,314 .
  • Say-on-Pay advisory: For 2,864,112; Against 37,345; Abstain 305,232 .
  • Director elections passed; auditor ratification passed .

Director Compensation (non-employee reference)

  • Non-employee directors received $3,000/month (or $4,000/month for chairing >2 committees); FY2024 fees: Jacobs $48,000; others $36,000 .
  • As an employee director, Lubman’s compensation is captured in executive totals above .

Related Party Transactions and Red Flags

  • Headquarters lease: Surge and Challenge lease from Great American Realty of Jefryn Blvd., LLC owned 50/50 by CEO Ira Levy and Steven Lubman; annual rent approx. $282,900 in FY2024; lease through Sept 2030; review/approval governed by Audit Committee .
  • Rights Plan extension proposal (2025): Board sought stockholder ratification to extend/amend rights plan (trigger raised to 9.99% until Oct 7, 2028); potential takeover defense considerations .

Performance & Track Record

MetricFY2023FY2024Context
Net Sales ($)36,276,542 31,211,139 Lower orders as customers consumed excess inventory
Gross Profit ($)9,928,688 8,903,694 Margin % improved to 28.5% (from 27.4%)
Net Income ($)972,110 825,677 Other income increased via Treasury investments
Q1 FY2025 Net Income ($)(72,001) 57,356 Sales +2.5% YoY; investment income up
Pay vs Performance TSR: $100 basis$74.24 (FY2023) $65.25 (FY2024) Company TSR trajectory in disclosures

Compensation Structure Analysis

  • Mix trends: Equity awards historically fully vested stock or options; 2024 equity awards for 2023 performance sized at 50% of Lubman’s equity target (target was 15% of base) — lower absolute equity vs cash bonus suggests near-term cash weighting .
  • Targets vs outcomes: Bonus framework uses four 25% metrics; payouts for 2023 performance in 2024 were approximately 100% of target; 2025 proxy updates equity conversion outcomes indicating more conservative equity sizing vs target for 2023 cycle .
  • Clawbacks and repricing: 2024 Plan includes clawback; shareholder approval required for option/SAR repricing, a positive governance feature .
  • Option expirations: Material option tranche at $1.41 expiring April 23, 2025 may drive exercise decisions; subsequent April 2025 exercises across officers/directors totaled 109,290 shares, indicating activity around expirations .

Employment Contracts, Severance & CoC Economics

  • Severance multiple: 36 months of average base+bonus (3×) for terminations without cause or for Good Reason; equity acceleration; double-trigger CoC acknowledged via resignation within 12 months .
  • Restrictive covenants: 1-year non-compete/non-solicit; confidentiality/IP provisions .
  • Limitation: No cash severance/bonus if termination without cause due to inability to pay debts .

Investment Implications

  • Alignment: Lubman’s substantial ownership (≈20%+) aligns interests with shareholders; equity plan clawbacks and no-repricing without shareholder approval support pay governance .
  • Selling pressure risk: Approaching option expirations (April 2025) and disclosed April 2025 exercises by officers/directors create potential for incremental float or hedging, though person-level disposition data is not disclosed; monitor Forms 4 for follow-up .
  • Governance: Executive director status and related-party headquarters lease warrant continued scrutiny; however, independent committees oversee related transactions, and say-on-pay passed by wide margin in 2024 .
  • Execution risk: Supplier concentration (Lelon Electronics ~28–31% of purchases) and tariff/supply-chain dynamics remain key operational risks; bonus metrics include operating plan adherence to mitigate focus on execution .