Management Change/Compensation Form 8 K

Item 5.02Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

(e) On October 11, 2024, the Compensation Committee of the Board of Directors approved the amendment and restatement of the Home Federal Bank (the "Bank") Loan Officer Incentive Plan, which covers the Bank's commercial sales manager (the "CSM"), K. Matthew Sawrie, and other commercial loan officers. The terms of the Loan Officer Incentive Plan are reviewed annually and were amended and restated on October 11, 2024 to include for Mr. Sawrie provisions governing non-solicitation of customers and employees for a period of two years in the event he voluntarily terminates his employment or the Bank terminates his employment for Cause, as defined.

The Loan Officer Incentive Plan is an annual incentive compensation plan intended to reward participating commercial loan officers with variable cash awards that are contingent upon the net interest income produced from the loan officer's identified loan portfolio, and in the case of the CSM, all loans originated by commercial loan officers, and net income from new loans originated during the performance period plus commercial deposit fee income, multiplied by a portfolio rating based on the performance measures.

The CSM receives a cash incentive award equal to 1.0% of the net interest income from loans originated by all the commercial loan officers prior to the beginning of the fiscal year, which will not exceed 50% of the CSM's base salary at the time of the award, and a cash incentive award equal to 5.0% of the net income from all of the loans originated by the commercial loan officers during the performance period plus year to date commercial deposit fee income, in each case multiplied by a portfolio rating based on the five performance measures.

The foregoing description is qualified in its entirety by reference to the Loan Officer Incentive Plan, a copy of which is attached as Exhibit 10.1 to this Current Report on Form 8-K and incorporated herein by reference thereto.

(f) Not applicable.