v3.26.1
Award Timing Disclosure
12 Months Ended
Dec. 31, 2025
Earnings Per Share, Basic, by Common Class, Including Two-Class Method [Table]  
Award Timing MNPI Disclosure [Text Block]

ITEM 11. EXECUTIVE COMPENSATION

 

COMPENSATION OF DIRECTORS

 

Outside directors may also receive stock option grants under the Company’s 2013 Non-Employee Directors’ Stock Option Plan (the “Directors’ Plan”). Only non- employee directors of the Company or an affiliate of such directors (as defined in the Internal Revenue Code of 1986, as amended from time to time, hereinafter the “Code”) are eligible to receive options under the Directors’ Plan. Options granted under the Directors’ Plan are not intended to qualify as incentive stock options under the Code.

 

Options under the Directors’ Plan have either a ten-year or seven-year term depending on the grant; however, each option will terminate prior to the expiration date if the optionee’s service as a non-employee director, or, subsequently, as an employee, of the Company terminates. All options issued pursuant to the Directors’ Plan vest at a rate of 1/36 per month for 36 months following the date of the grant of the option, or in the event the grant was delayed pending compliance by the Company with certain securities law requirements, the date from which the grant was delayed.

 

The table below shows the compensation paid to the Company’s non-employee directors during 2025.

 

   

Director Compensation

 

Name

 

Fees earned or

paid in cash ($)

   

Option

awards

   

Total

($)

 

William Mayer

   

-

     

-

     

-

 

William R. Hambrecht

   

-

     

-

     

-

 

George Hambrecht

   

-

     

-

     

-

 

Michael Huyghue

   

-

     

-

     

-

 

Harold Bradley

   

-

     

-

     

-

 

 

 

(1)

See note 8 to the Company audited Consolidated Financial statements included in Item 8 to this report for a description of the assumption underlying the calculation of grant date fair value. The options have a term of ten years, however the optionee’s options will expire 90 days after the optionee’s service to the Company terminates. The options vest over a four-year period at the rate of 1/10 on the date six months after the date of grant and 1/48 per month thereafter. The exercise price of stock options may not be less than 100% of the fair market value of the Common Stock subject to the option on the date of the grant.

 

 

(2)

William Mayer Company’s Chairman of the Board of Directors effective March 25, 2021

 

 

(3)

George Hambrecht, Michael Huyghue, and Harold Bradley were appointed to the Company Board of Directors effective March 25, 2021.

 

 

PART III (Continued)

 

COMPENSATION OF EXECUTIVE OFFICERS

 

SUMMARY OF COMPENSATION

 

The following table shows that, for the fiscal year ended December 31, 2025, the Company’s Chief Executive Officer or the Company’s Chief Financial Officer received any compensation.

 

NAME AND

PRINCIPAL

POSITION

YEAR

 

SALARY

($)

   

BONUS

   

OPTION

AWARDS

   

NON-

EQUITY

INCENTIVE

PLAN

   

OTHER

COMPENSATION

($)

   

TOTAL

 

William R. Hambrecht

Chief Executive Officer

2025

   

--

     

--

     

--

     

--

     

-

     

--

 

Robert Hambrecht

Chief Financial Officer (2)

2025

   

--

     

--

     

--

     

--

     

--

     

--

 

 

 

(1)

See note 8 to the Company audited Consolidated Financial statements included in Item 8 to this report for a description of the assumption underlying the calculation of grant date fair value. The options have a term of seven years, however the optionee’s options will expire 90 days after the optionee’s service to the Company terminates. The options vest over a three-year period at the rate of 1/36 per month.

 

 

(2)

Mr. Hambrecht was appointed as the Company’s Chief Financial Officer effective December 22, 2023. Previously, Mr. Eugene Yates had held the position since March 25, 2021. On February 5, 2024, 50,000 Stock Options were granted to Mr. Hambrecht at an exercise price of $2.00 per share.

 

 

OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END

 

Option Awards

 

Name

 

 

Number of

securities

   

Number of

securities

   

Option

exercise

price

 

Option

expiration

date

(a)

 

unexercised

options (#)

exercisable

(b)

   

unexercised

options (#)

unexercisable

(c)

   

(e)

 

(f)

William R. Hambrecht

    25,000             $ 1.99  

4/30/2028

                           

Robert Hambrecht (1)

    23,288       26,712     $ 2.00  

2/5/2030

 

See the Summary Compensation Table for information regarding vesting.

 

 

(1)

Mr. Robert Hambrecht was granted 50,0000 options in January 14, 2024 at an option exercise price of $2.00 per share, with an expiration date of February 5, 2030.

 

 

PART III (Continued)

 

ADDITONAL EQUITY COMPENSATION PLAN INFORMATION

 

The following table summarizes information regarding shares of common stock that may be issued upon exercise of stock options under the Company's updated Equity Incentive Plan as of December 31, 2025, which was the only plan or arrangement under which equity compensation was outstanding or could be awarded at that date.

 

Plan Category

 

A. Number of

securities to be

issued upon

exercise of

outstanding

options,

warrants, and

rights

   

B. Weighted-

average exercise

price of

outstanding

options,

warrants, and

rights

   

C. Number of

securities

remaining

available for

future issuance

under equity

compensation

plans (excluding

securities)

reflected in

column A)

 

Equity compensation plans

    225,000     $ 1.99       0  
                         

Total

    225,000               0  

 

  

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