CEO Andrew Sagliocca received total compensation of $3,769,054 in 2025, which is within a reasonable range for a CEO of a high-performing community bank approaching $1 billion in market cap, especially given that the company's stock has returned +187.3% over three years — far outpacing peers. The pay structure is well-designed: roughly 78% of the CEO's pay is variable (annual cash incentive plus stock awards including performance share awards), well above the 50–60% threshold the policy looks for, and the incentive plan uses meaningful, measurable metrics such as return on average assets, earnings per share, and asset quality ratios over both one-year and two-year periods. The prior year Say on Pay vote received 97% support, a clawback policy is in place, and no red flags are present on pay mix, dilution, or pay-for-performance alignment.

Non-audit fees (audit-related fees of $37,000 for the 401(k) plan audit) represent approximately 7.9% of core audit fees of $468,562, well below the 50% threshold that would raise independence concerns; there are no tax fees or other fees; auditor tenure is not disclosed in the proxy so the tenure trigger cannot fire per policy; no material restatements are noted; Crowe LLP is a large national firm appropriate for ESQ's market cap of approximately $918 million.