Company: CRCL
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001193125-25-178989
Chunk: 260

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-12
Form: S-1
Chunk 260
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” during any fiscal year. While the Compensation Committee considers the deductibility of awards as one factor in determining executive compensation, the Compensation Committee also looks at other factors in making its decisions, and, in the exercise of its business judgment and in accordance with its compensation philosophy, the Compensation 167

Committee retains the flexibility to award compensation even if the compensation is not deductible by us for tax purposes, and to modify compensation that was initially intended to be tax deductible if it determines such modifications are consistent with our business needs. Accounting for stock-based compensation The Compensation Committee takes accounting considerations into account in designing compensation plans and arrangements for our NEOs and other employees. We follow the Financial Accounting Standard Board’s Accounting Standards Codification Topic 718 (FASB ASC Topic 718) for our stock-based compensation awards. FASB ASC Topic 718 requires us to measure the compensation expense for all share-based payment awards based on the grant date “fair value” of these awards. Summary compensation table The following table sets forth information concerning the compensation paid to our named executive officers during our fiscal years ended December 31, 2024, 2023, and 2022.

| Name and principal position |     | Year |      |    |     | Salary 
 ($)    |         |     | Bonus 
 ($)   |         |    |     | Stock  
 awards 
 ($)(1) |            |     | Option 
 awards 
 ($)(2) |            |     | Non-equity 
 incentive  
 plan       
 compen-    
 sation ($) |           |     | All     
 other   
 compen- 
 sation  
 ($)(3)  |         |     | Total ($) |            |
| Jeremy Allaire              |     |      | 2024 |    |     |        | 900,000 |     |       |       — |    |     |        |  8,999,983 |     |        |          — |     |            | 1,568,700 |     |         | 776,334 |     |           | 12,245,017 |
| Chairman and Chief          |     |      | 2023 |    |     |        | 850,000 |     |       |       — |    |     |        |  3,849,977 |     |        |  3,868,126 |     |            | 1,386,350 |     |         | 106,100 |     |           | 10,