---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-054573"
form_type: "8-K"
ticker: "SAM"
cik: "0000949870"
company_name: "BOSTON BEER CO INC"
filed_at: "2026-02-17T23:59:59+00:00"
generated_at: "2026-05-16T02:41:59.588509+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Boston Beer Company Announces FY2025 Executive Bonuses and 2026 Compensation Adjustments

## Summary
- C. James Koch forgoes salary and bonuses for 2026; Michael Spillane no longer eligible.
- Diego Reynoso receives FY2025 bonus of $455,373 and 3% salary increase to $662,002 for 2026.
- Philip Hodges' bonus target reset to 100% upon COO promotion; awarded $461,246 for FY2025.
- RSUs granted to Reynoso ($1.3M total), Crowley ($500K), Heath ($500K) with performance-based vesting.
- 2026 bonus targets set at 75% for Reynoso, 100% for Hodges, 60% for Crowley and Heath.

## SEC filing metadata
- accession: 0001193125-26-054573
- form_type: 8-K
- ticker: SAM
- cik: 0000949870
- company_name: BOSTON BEER CO INC
- filed_at: 2026-02-17T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 5.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/949870/000119312526054573/0001193125-26-054573-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949870/000119312526054573/sam-20260212.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-054573
- JSON: https://secwatch.observer/filing/0001193125-26-054573.json
- Plain text: https://secwatch.observer/filing/0001193125-26-054573.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.