{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-048523","form_type":"8-K","ticker":"FUSB","cik":"0000717806","company_name":"FIRST US BANCSHARES, INC.","filed_at":"2026-02-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.539764+00:00","generated_at":"2026-05-16T03:09:28.590726+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"First US Bancshares establishes 2026 cash incentive program for NEOs; CEO target 45% of salary","bullets":["CEO House target bonus 45% of 2026 base salary; CFO Elley and Mitchell at 35%.","Performance metrics: pre-tax income (25%), ROAA (30% for House/Elley), ROATE (25% for House/Elley), loan growth (15% for Mitchell).","Threshold payout at 80% of budget yields 50% of target; maximum at 120% yields 150% of target.","Bonus subject to up to 35% reduction based on regulatory rating deterioration.","Program includes recoupment provisions for financial restatements or bad-faith conduct."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-048523","json":"https://secwatch.observer/filing/0001193125-26-048523.json","markdown":"https://secwatch.observer/filing/0001193125-26-048523.md","text":"https://secwatch.observer/filing/0001193125-26-048523.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/717806/000119312526048523/0001193125-26-048523-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/717806/000119312526048523/fusb-20260209.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:09:28.590726+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}