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Stephen P. Panagouleas

Chief Credit Officer at FIRST FINANCIAL CORP /IN/
Executive

About Stephen P. Panagouleas

Stephen P. Panagouleas, age 52, is Chief Credit Officer (CCO) of First Financial Corporation (THFF) and First Financial Bank, N.A., effective July 1, 2024; he joined the Bank in 2013 as Chief Credit Administrator after serving as SVP and Commercial Lending Executive at Old National Bancorp (2007–2013) . He holds a B.S. in Business (Indiana State University) and an MBA (Butler University), has a Credit Risk Certification through The Risk Management Association, and is a graduate of the Butler University Executive Leadership Academy . In 2024, company net income was $47.3M with EPS $4.00 and ROAA 0.92%, and THFF’s five-year “pay vs performance” table shows the value of a fixed $100 investment at $118 for 2024, framing the backdrop for his credit leadership during a year that included the SimplyBank acquisition and a one-time write-off on a large commercial loan .

Past Roles

OrganizationRoleYearsStrategic Impact
First Financial Bank, N.A.Chief Credit OfficerJul 2024–presentLeads enterprise credit risk and asset quality for the Corporation and Bank .
First Financial Bank, N.A.Chief Credit Administrator2013–Jun 2024Credit administration leadership, predecessor to CCO role .

External Roles

OrganizationRoleYearsStrategic Impact
Old National BancorpSVP & Commercial Lending Executive2007–2013Commercial lending leadership experience in regional banking .

Fixed Compensation

Component2024 AmountNotes
Base Salary (rate)$295,000Effective on promotion to CCO as of July 1, 2024 .
Salary Paid (FY total)$248,258Summary Compensation Table amount for 2024 .
Target STIP (35% of base)$103,2502011 STIP target award level for 2024 .
All Other Compensation$25,094Includes life insurance premiums $4,795 and 401(k) match $10,225, plus misc perqs under $10,000 .
Total Reported Compensation$298,950Summary Compensation Table total for 2024 .

Performance Compensation

2024 Short-Term Incentive Plan (STIP) – Scorecard and Payout

Performance MeasureTarget GoalResultAchievement (% of Goal)WeightingWeighted Score
Net Income ($000)$62,343$57,40392.08%40%36.83%
Efficiency Ratio64.13%64.72%99.09%20%19.82%
Non-Performing Loans0.80%0.40%200.00%2.5%5.00%
Delinquency1.00%0.81%123.46%2.5%3.09%
Department Controllable ($000)$98,727$96,90098.15%10%9.81%
Total Loan Growth11.47%11.46%99.95%15%14.99%
Net Charge-Offs / Loans0.25%0.33%75.76%5%3.79%
Total Loan NIM3.30%3.21%97.27%5%4.86%
Overall Score98.19%
STIP Payout Element2024 ValueNotes
STIP Target$103,25035% of base salary .
Overall Score98.19%From scorecard above .
Actual STIP Earned$50,692Prorated from July 1 promotion date .
STIP Plan TermsThreshold 80% of target; cap 120% of target for non-CEO NEOsObjective metrics; anti-hedging, clawback policy applies .

Long-Term Incentive Plan (LTIP) – 2022–2024 Performance, Award Granted Feb 2025

ElementValueNotes
LTIP Target (2022–2024)40% of base salaryTarget award level for 2025 grant based on 2022–2024 performance .
Overall LTIP Score100.76%Based on ROA, ROE, TBV, EPS measures (Bank/corporate) .
Actual LTIP Awarded (Grant-Date Value)$59,450Prorated due to July 1, 2024 promotion to NEO/CCO .
LTIP Performance MetricsROA; ROE; Tangible Book Value; EPSMetrics and weighting used for the 2022–2024 period .
LTIP Vesting1/3 each on Dec 31 of grant year and following two yearsRestricted stock vests 3 years; no automatic acceleration on change in control .
LTIP Plan TermsThreshold 80% of target; cap 125% of target for non-CEO NEOsObjective, performance-based; subject to clawback policy .

2024 EIP grants: none disclosed for Mr. Panagouleas (no restricted stock grant in Feb 2024) .

Equity Ownership & Alignment

Ownership ItemAmount/StatusNotes
Total Beneficial Ownership4,251 sharesAs of Feb 28, 2025 .
ESOP Allocated Shares1,537 sharesIncluded in beneficial ownership .
Restricted Shares Outstanding1,214 sharesUnvested restricted stock included in beneficial ownership .
Other/Direct Holdings1,500 sharesDerived: 4,251 total – (1,537 ESOP + 1,214 restricted) .
Ownership as % of Outstanding~0.036%4,251 ÷ 11,853,489 shares outstanding (Feb 28, 2025) .
Stock Ownership Guidelines$150,000 value requirement for NEOsMr. Panagouleas currently meets guidelines .
Hedging/PledgingProhibitedCompany policy forbids hedging and pledging for executives/directors .
OptionsNone historicallyAnnual equity grants historically exclude stock options .
Insider Trading PolicyIn place; updated Feb 2025Included as exhibit to 2024 Form 10-K .

Employment Terms

TermDetailEconomics
Agreement Effective Date & TermJuly 1, 2024; 24 months, extendable by 1-year periodsStandard executive contract term .
Base Salary$295,000Set in the agreement for 2024 .
Restrictive CovenantsNon-solicit and non-compete for 1 year post-terminationApplies to all termination reasons .
Severance (No CIC): Termination Without Cause / Resignation for Good ReasonCash severance equal to 1.5x (base + target bonus) plus certain benefits (professional/club dues, automobile, health premiums) with tax reimbursement on benefits that would not be taxable if provided during employmentIllustrative amount: $661,761 including $21,788 tax reimbursement on benefits .
Severance (CIC + Termination Without Cause / Good Reason within 12 months)Cash severance equal to 2.0x (base + target bonus) plus certain benefits, with tax reimbursement on benefits that would not be taxable if provided during employment; double-trigger, no excise tax gross-up (cap/cut-back or after-tax higher-of)Illustrative amount: $881,716 including $28,418 tax reimbursement; double-trigger; no 280G gross-up .
Equity Vesting on TerminationFull vest of outstanding restricted stock for death, disability, termination without cause, resignation for good reason, or retirement after age 65; no automatic acceleration solely on change in controlEIP vesting and acceleration terms .
ClawbackCompensation recovery policy aligned with Nasdaq/SEC for restatementsApplies to incentive compensation within 3 years preceding a restatement .

Performance Compensation – Additional Program Design Notes

  • STIP and LTIP use objective, pre-set measures with threshold payouts at 80% of target and capped maximums (STIP 120% for non-CEO NEOs; LTIP 125% for non-CEO NEOs), reinforcing pay-for-performance and risk management .
  • For 2024 scorecards, the Compensation Committee adjusted certain targets and results to exclude purchase accounting-related effects from the SimplyBank acquisition and timing-related impacts, to better reflect operational performance against budget .

Investment Implications

  • Alignment: Strong alignment via ownership guideline compliance, prohibited hedging/pledging, and a three-year vesting cadence for performance-based restricted stock; no stock options reduce short-term sell pressure .
  • Retention: Contract provides double-trigger CIC severance at 2.0x salary+target bonus and 1.5x outside CIC, plus benefit/tax reimbursements; combined with ongoing vesting through 2027 on the Feb 2025 LTIP, near-term retention risk appears contained .
  • Execution risk: 2024 scorecard shows excellent asset quality (NPL 0.40% vs 0.80% target; delinquency 0.81% vs 1.00%) but elevated net charge-offs (0.33% vs 0.25% target), consistent with management’s disclosure of a write-off on a single large commercial loan—monitor charge-off trends as rate/credit cycles evolve under his credit leadership .
  • Pay-for-performance: STIP and LTIP outcomes (STIP 98.19%, LTIP 100.76%) tied to net income/efficiency and ROA/ROE/TBV/EPS suggest appropriate sensitivity to shareholder value drivers amidst integration of SimplyBank and expense normalization .
  • Governance backdrop: Clawback policy, insider trading controls, and high say-on-pay support (94% in 2024) indicate shareholder-friendly compensation governance, reducing headline risk around incentives .