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Alfred R. Fiore

Director at VALUE LINE
Board

About Alfred R. Fiore

Independent director at Value Line, Inc. since 2010; age 69 as of June 30, 2025. Former Chief of Police for Westport, CT (2004–2011) with executive, legal, operational, and budget oversight responsibilities; member of the Board’s Audit and Compensation Committees. Beneficially owns 400 Company shares (<1%). Attended 100% of Board and committee meetings in fiscal 2025 (four Board meetings held) .

Past Roles

OrganizationRoleTenureCommittees/Impact
Westport, CT Police DepartmentChief of Police2004–2011Senior official overseeing law enforcement, executive and budget responsibilities

External Roles

  • No other public company directorships disclosed in the Company’s proxy statements .

Board Governance

  • Independence: Determined independent under NASDAQ rules; Board’s Audit and Compensation Committees comprised entirely of independent directors .
  • Committee assignments: Audit Committee member; Compensation Committee member .
  • Attendance: 100% attendance at Board and committee meetings in fiscal 2025; Board met four times .
  • Leadership: Company combines CEO and Chairman roles; no Lead Independent Director designated .
  • Controlled company: AB&Co. owns 91.76% of voting stock (August 12, 2025); Company qualifies as a “controlled company” and is exempt from majority-independent Board requirement .

Fixed Compensation

MetricFY 2024FY 2025
Director cash fee (annual)$40,000 $40,000
Audit Committee fee (included in annual)$15,000 $15,000
Audit Committee Chair premium$5,000 (policy) $5,000 (policy)
Fiore total fees earned in cash$40,000 $40,000

Notes:

  • Non-employee directors are paid cash fees; Chairman of the Audit Committee receives an additional $5,000; Fiore is a committee member, not disclosed as chair .

Performance Compensation

ComponentFY 2024FY 2025
Equity awards (RSUs/PSUs/Options)None disclosed for directors; compensation stated as cash fees None disclosed for directors; compensation stated as cash fees
Performance metrics tied to director payNot disclosed/applicable Not disclosed/applicable

Other Directorships & Interlocks

  • Current public company boards: None disclosed .
  • Committee roles at other issuers: None disclosed .
  • Interlocks: Company reported no Compensation Committee interlocks; Compensation Committee consists of independent directors (including Fiore) .
  • Say-on-pay influence: Controlled company status means AB&Co. voting power dominates outcomes; 2023 say-on-pay approval was 99.9%, and excluding AB&Co. plus insiders, “against” votes were ~2% .

Expertise & Qualifications

  • Public-sector executive expertise in legal, operational, and budget oversight from tenure as Chief of Police, Westport, CT; Board cites his experience managing a critical governmental function with legal, financial, and operational concerns as core qualification .

Equity Ownership

MetricAs of Aug 13, 2024As of Aug 12, 2025
Shares beneficially owned (Fiore)400 400
Ownership % of outstanding<1% <1%
Shares outstanding (reference)9,418,074 9,409,522

Compensation Committee Analysis

  • Composition: Davis, Fiore, Muenzer (all independent) .
  • Use of consultant: Engaged Titan Advisory LLC in FY 2024; consultant met twice, prepared peer analysis and marketplace assessment; no conflicts found (revenues <5%, no other work except valuation services to EAM) .
  • FY 2025 shift: Committee did not engage an outside consultant; CEO requested no increases to salary/bonus despite higher profits .
  • Charter: Committee operates without a formal charter; process disclosed and reviewed annually .

Related Party Transactions and Conflicts

  • AB&Co. reimbursement: Company reimbursed $356,000 for payments made/services provided to AB&Co.; reviewed and approved by Board .
  • Tax-sharing: Company paid $5,058,000 to AB&Co. for federal income taxes per tax-sharing arrangement (FY 2025) .
  • Policies: Code of Business Conduct and Ethics governs conflicts and requires Audit Committee approval of Item 404(a) related party transactions .
  • Controlled company risk: AB&Co. owns 91.76% of voting stock; exemption from majority-independent board requirement reduces minority shareholder influence .
  • Section 16 compliance: Company believes all directors/officers complied with SEC ownership reporting in FY 2025 .

Governance Assessment

  • Strengths:
    • Full independence and dual committee service (Audit, Compensation) enhance oversight; 100% attendance signals engagement .
    • Audit Committee composed entirely of independent directors; formal Audit Committee charter; routine pre-approval of auditor services .
  • Concerns/RED FLAGS:
    • Controlled company status (91.76% AB&Co.) limits board independence requirements and minority investor influence .
    • Combined CEO/Chair without a Lead Independent Director reduces independent counterbalance .
    • Related-party flows (reimbursements and substantial tax payments to AB&Co.) require continued rigorous Audit Committee oversight .
  • Alignment:
    • Fiore’s director compensation is cash-only; no equity grants disclosed, which reduces equity alignment but avoids equity plan complexity and potential option repricing risks .
    • Encouraged (not mandated) ownership; Fiore holds a nominal stake (400 shares) .