Fiscal year 2024 executive and director compensation, incentive-plan design, equity activity, and governance — every figure in this brief is traceable to its exact location in the company’s SEC filing — the document, the section, the page, and the table, linked directly.
Each company listed discloses FF in its own benchmarking peer group, as disclosed in each company's most recent proxy statement within the last two proxy seasons. Two companies are therefore absent by design: one that named FF in an earlier year and no longer does, and one whose own most recent disclosure is older than the last two seasons.
| Named executive officer | Salary | Bonus | Stock awards | Option awards | Non-equity incentive | Pension / NQDC | All other | Total |
|---|---|---|---|---|---|---|---|---|
| Roeland Polet | $143,000 | $41,000 | $4,911,000 | $0 | $0 | $0 | $9,000 | $5,104,000 |
| Chief Executive Officer | ||||||||
| Rose Sparks | 317,000 | 52,000 | 0 | 0 | 0 | 0 | 61,000 | 430,000 |
| Chief Financial Officer, principal financial officer, and treasurer | ||||||||
| Tom McKinlay | 317,000 | 52,000 | 0 | 0 | 0 | 0 | 60,000 | 429,000 |
| Chief Executive Officer and former Chief Operating Officer FutureFuel Chemical Company | ||||||||
| Charles Lyon | 283,000 | 52,000 | 0 | 0 | 0 | 0 | 51,000 | 386,000 |
| Chief Commercial Officer FutureFuel Corp. | ||||||||
| Kyle Gaither | 258,000 | 52,000 | 0 | 0 | 0 | 0 | 29,000 | 339,000 |
| Chief Operations Officer | ||||||||
A dash means the company reported no figure in that column; 0 means it reported zero. Figures are as printed in the filing, without adjustment.
| Named executive officer | FY2024 total | FY2023 total | FY2022 total | Δ FY2023→2024 |
|---|---|---|---|---|
| Roeland Polet | $5,104,000 | — | — | — |
| Rose Sparks | 430,000 | 560 | 380,000 | +429,440 |
| Tom McKinlay | 429,000 | 699 | 486,000 | +428,301 |
| Charles Lyon | 386,000 | 465 | 380,000 | +385,535 |
| Kyle Gaither | 339,000 | 417 | — | +338,583 |
Prior-year totals as disclosed in the corresponding proxy; deltas are computed values with the derivation shown in the register.
No insider equity transactions reported since the proxy statement.
| Executive | Award | Grant date | Threshold | Target | Granted | Maximum | Grant-date fair value |
|---|---|---|---|---|---|---|---|
| Roeland Polet | RSU | 2024-09-03 | — | — | 750,000 | — | $4,911,000 |
| Named executive officer | Time-vested (RSU) | Performance-vested (PSU) | Options / SARs | % performance-vested |
|---|---|---|---|---|
| Roeland Polet | $4,911,000 | $0 | $0 | 0.0% |
% performance-vested = PSU grant-date fair value ÷ (RSU + PSU + Options), a computed value with the derivation shown in the register.
The objectives of our compensation program are to provide a competitive compensation package that rewards sustained financial and operating performance that creates long-term value for our shareholders. Our compensation programs are intended to meet the goals of attracting and retaining qualified personnel motivating these individuals to achieve short-term and long-term corporate goals without undue risk-taking and to promote equity among executive officer positions, while considering external competitiveness and differences in job responsibilities.
| CEO STI target (% of salary) | 50% |
|---|---|
| CEO LTI target (% of salary) | — |
| Independent consultant | not disclosed |
| Clawback policy | true |
| Anti-hedging | true |
| Anti-pledging | True |
| Meeting year | Meeting date | For | Against | Abstain | Support | Outcome |
|---|---|---|---|---|---|---|
| 2023 | 2023-09-19 | 36,844,694 | 338,372 | 58,646 | 99.09% | Passed |
| 2020 | 2020-09-03 | 38,300,664 | 133,915 | 9,501 | 99.65% | Passed |
| 2017 | 2017-09-07 | 32,222,822 | 3,409,442 | 1,223,573 | 90.43% | Passed |
Rows are labeled by annual-meeting year, with the meeting date beside each; the vote held in a given year acts on the prior fiscal year's compensation.
| Meeting year | Meeting date | Approval — company's computation |
|---|---|---|
| 2023 | 2023-09-19 | 99.09%a |
| 2020 | 2020-09-03 | 99.65%b |
| 2017 | 2017-09-07 | 90.43%c |
a. Voting standard not stated in the filing.
b. Voting standard not stated in the filing.
c. Voting standard not stated in the filing.
Approval percentages are the company's own reported computations under its own stated standard, not recomputed by Velarion. Where a company does not state a standard, none is assumed.
| Ratio (CEO : median employee) | 77 : 1 |
|---|---|
| CEO total compensation | $5,533,000 |
| Median employee compensation | $72,092 |
| Director | Cash fees | Stock awards | Option awards | Non-equity incentive | All other | Total |
|---|---|---|---|---|---|---|
| Paul M. ManheimIndependent · Audit (Chair) · Nominating/Corporate Governance | $127,500 | $25,800 | $0 | $0 | $0 | $153,300 |
| Dale E. ColeIndependent · Audit · Compensation · Nominating/Corporate Governance | 120,000 | 25,800 | 0 | 0 | 0 | 145,800 |
| Donald C. BedellIndependent · Board Chair · Compensation (Chair) · Nominating/Corporate Governance (Chair) | 112,000 | 25,800 | 0 | 0 | 0 | 137,800 |
| Terrance C.Z. EggerIndependent · Audit · Compensation · Nominating/Corporate Governance · Not standing for re-election · Departed during FY | 110,000 | 25,800 | 0 | 0 | 0 | 135,800 |
| G. Bruce GreerIndependent · Audit · Nominating/Corporate Governance · Newly elected | 65,100 | 25,800 | 21,800 | 0 | 0 | 112,700 |
| Ronald J. KruszewskiIndependent | 70,000 | 25,800 | 0 | 0 | 0 | 95,800 |
| Richard P. RoweIndependent · Audit · Newly elected | 29,000 | 25,800 | 16,200 | 0 | 0 | 71,000 |
| Paul A. Novelly, IINot independent | 59,000 | 0 | 0 | 0 | 0 | 59,000 |
| Pamela R. ButcherIndependent · Compensation · Newly elected | 0 | 0 | 0 | 0 | 0 | 0 |
| Annual cash retainer | $47,500 |
|---|---|
| Annual equity retainer | — |
| Per board meeting fee | $5,000 |
| Committee chair fees (audit / comp / nom-gov) | 15,000 / 10,000 |
| Stock ownership guideline | — |
| Component | FY2024 |
|---|---|
| Cash retainers and fees | $692,600 |
| Equity awards (grant-date value) | $180,600 |
| All other compensation | $0 |
| Total cost of the board | $873,200 |
Computed as the sum of the director compensation table rows above; inputs and formula shown in the register.
Most recent fiscal-year chief executive compensation at each disclosed peer, taken from that company's own proxy statement.
| Rank | Company | FY | Chief executive | Salary | Stock awards | Option awards | Non-equity incentive | Total |
|---|---|---|---|---|---|---|---|---|
| 1 | FutureFuel | 2024 | Roeland Polet | $143,000 | $4,911,000 | $0 | $0 | $5,104,000 |
Each peer's compensation is from its most recently filed proxy; fiscal years differ by company. Each peer's figures come from its own filings; the subject company is highlighted. Peers whose chief executive compensation is outside our coverage universe are stated as such, never left blank.
Each figure's location is given both for the eye (section · page · table · row · column) and for a script (table/row/column index and exact character span in the filed document). Any figure can be independently confirmed against the source.
| # | Supports | Document | Filed | Accession | Location in document |
|---|---|---|---|---|---|
| 1 | Section 01, Roeland Polet | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Executive Compensation”. As printed: 5,104,000. Filing ↗ |
| 2 | Section 01, Rose Sparks | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Executive Compensation”. As printed: 430,000. Filing ↗ |
| 3 | Section 01, Tom McKinlay | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Executive Compensation”. As printed: 429,000. Filing ↗ |
| 4 | Section 01, Charles Lyon | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Executive Compensation”. As printed: 386,000. Filing ↗ |
| 5 | Section 01, Kyle Gaither | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Executive Compensation”. As printed: 339,000. Filing ↗ |
| 6 | Section 03, Roeland Polet RSU | DEF 14A | — | — | Section “Executive Compensation” · grants of plan-based awards table. |
| 7 | Section 07, pay ratio | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “CEO Pay Ratio”. As printed: 77 : 1. Filing ↗machine: span 511818–511820 |
| 8 | Section 08, Paul M. Manheim | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 153,300. Filing ↗ |
| 9 | Section 08, Dale E. Cole | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 145,800. Filing ↗ |
| 10 | Section 08, Donald C. Bedell | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 137,800. Filing ↗ |
| 11 | Section 08, Terrance C.Z. Egger | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 135,800. Filing ↗ |
| 12 | Section 08, G. Bruce Greer | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 112,700. Filing ↗ |
| 13 | Section 08, Ronald J. Kruszewski | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 95,800. Filing ↗ |
| 14 | Section 08, Richard P. Rowe | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 71,000. Filing ↗ |
| 15 | Section 08, Paul A. Novelly, II | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 59,000. Filing ↗ |
| 16 | Section 08, Pamela R. Butcher | DEF 14A | 2025-10-02 | 0001437749-25-030236 | Section “Director Compensation”. As printed: 0. Filing ↗ |
| 17 | Section 06, 2023 vote | Form 8-K | 2023-09-19 | 0001437749-23-026304 | Item 5.07 · say-on-pay result. As reported: 99.09%. Filing ↗ |
| 18 | Section 06, 2020 vote | Form 8-K | 2020-09-03 | 0001437749-20-019302 | Item 5.07 · say-on-pay result. As reported: 99.65%. Filing ↗ |
| 19 | Section 06, 2017 vote | Form 8-K | 2017-09-08 | 0001437749-17-015801 | Item 5.07 · say-on-pay result. As reported: 90.43%. Filing ↗ |
| 20 | Section 01 trend, Δ column (computed) | Computed | — | computed | Δ = current-FY total − prior-FY total per named officer.machine: formula: Δ = FY(n) − FY(n−1) |
| 21 | Section 03b vehicle mix (computed) | Computed | — | computed | RSU / PSU / Options grant-date fair values summed per officer from the grants table; % performance-vested = PSU ÷ (RSU+PSU+Options).machine: formula: sums + PSU ratio |
| 22 | Section 09b board cost (computed) | Computed | — | computed | Cash 692,600 + equity 180,600 + all other 0 = 873,200, summed across the director compensation table rows.machine: formula: Σ = 873,200 |
| 23 | FutureFuel (subject), Section 10b CEO total | DEF 14A | 2025-10-02 | 0001437749-25-030236 | CEO total compensation as printed in FutureFuel's own proxy. As printed: 5,104,000. Filing ↗ |