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Jennifer Koester

President and Chief Operating Officer of Sphere at Sphere Entertainment
Executive

About Jennifer Koester

Jennifer Koester, 51, is President and Chief Operating Officer of Sphere, appointed June 10, 2024 after joining SPHR on February 5, 2024 as President, Sphere Business Operations . She previously led strategic partnerships at Google and held senior product, data, and privacy roles at Cablevision and earlier practiced IP/IT law at Manatt and Thelen . During the 2024 Transition Period (Jul–Dec 2024), SPHR generated $536.2M in revenue, AOI of $22.7M, and the Sphere segment achieved a 100% incentive payout based on strategic and financial execution (including major residencies, UFC 306, F1, and Abu Dhabi expansion) ; company TSR for the TP 2024 period measured by a $100 investment was $116.44 .

Past Roles

OrganizationRoleYearsStrategic Impact
Google LLCManaging Director, Americas Strategic Alliances, Global Partnerships2020–2024Led enterprise partnerships; corporate strategy exposure via CapitalG advisory .
CapitalG (Alphabet’s independent growth fund)Go-to-Market Advisory Board Member2021–2024Advised portfolio go-to-market; network access to growth-stage tech .
Google LLCDirector, Telecommunications & Video Distributors, Global Partnerships2016–2020Built carrier/video distribution partnerships for scaled monetization .
Cablevision Systems Corp.SVP, Advanced Advertising Product Development, Data Analytics & Ad Operations2014–2016Drove advanced ad products and analytics capabilities .
Cablevision Systems Corp.VP, Law—Privacy, Product Management & Subpoena Compliance2005–2014Led privacy, product policy, and compliance .
Manatt, Phelps & Phillips, LLPAssociate Attorney (IP/IT, Privacy, Advertising & Entertainment)1999–2005Advised on IP/IT and privacy—foundation for later data leadership .
Thelen Reid Brown Raysman & Steiner LLPAssociate Attorney (IP/IT)1997–1999Early IP/IT practice experience .

External Roles

OrganizationRoleYearsNotes
CapitalGGo-to-Market Advisory Board Member2021–2024Advisory capacity; not a public company board .

Fixed Compensation

MetricFY 2024 (ended 6/30/2024)TP 2024 (7/1–12/31/2024)
Base Salary (annual rate)$1,250,000 (pre-amendment) $1,450,000 (amended June 10, 2024)
Target Bonus % of Salary150% 150%
Actual Incentive (MIP) Paid$482,850 $1,087,500
Discretionary/Special Cash$823,400 (discretionary adjustment to annual incentive)

Notes

  • One-time sign-on cash of $400,000 paid in Feb 2024 with clawback if departure before Feb 5, 2025 (voluntary/not for good reason or for cause) .

Performance Compensation

Annual Incentive (2024 Transition Period)

MetricWeightingTarget Award ($)Actual ($)Payout %Basis
Sphere Segment (Koester)100% $1,087,500 (150% of $725,000 TP base) $1,087,500 100.00% Discretionary evaluation of strategic initiatives and segment financial performance

Long-Term Incentives (Design and Grants)

Award TypeGrant DateShares (#)Grant Date Fair Value ($)VestingPerformance Link
RSUs (time-based, ratable)Apr 22, 202420,487Included in FY 2024 stock awards total 1/3 on Sep 15 each year (2024–2026) Converted PSUs in FY24 deemed earned at 100% of target; RSUs track stock price
RSUs (one-time, time-based)Apr 22, 202435,964 (23,976 unvested at 12/31/24) $1,600,000 1/3 on Sep 15 each year (2024–2026) Stock price alignment; retention
RSUs (cliff-vest)Aug 27, 202424,808$1,216,584 100% on Sep 15, 2027 Stock price alignment; retention
RSUs (ratable)Aug 27, 202424,808$1,216,584 1/3 on Sep 15, 2025/2026/2027 Stock price alignment
Premium-Priced OptionsFeb 5, 2024475,000 (3 tranches) Included in FY 2024 option awards total Cliff vest Oct 20, 2026 Exercise prices $42.23/$45.60/$50.67; value only if stock rises above strikes

Equity Ownership & Alignment

ItemDetail
Beneficial ownership (Class A)9,212 shares
Company shares outstanding29,132,663 Class A (record date April 9, 2025)
Unvested equity (RSUs/PSUs at 12/31/24)107,737 units (aggregate unearned shares)
Options (unexercisable at 12/31/24)158,333 @ $42.23; 158,333 @ $45.60; 158,334 @ $50.67 (total 475,000); all vest 10/20/2026
In-the-money status (12/31/24)Stock $40.32; all premium-priced options above market (out-of-the-money)
Hedging/pledging policyHedging and pledging prohibited for insiders
Ownership guidelinesNot disclosed for executives in the proxy (director holding requirements only)

Employment Terms

TermDetail
Start / current roleStarted Feb 5, 2024; promoted to President & COO June 10, 2024
Base salary (current)Not less than $1,450,000
Target bonusNot less than 150% of salary
LTI target (annual)Not less than $4,375,000 (subject to continued employment)
Severance (through Feb 4, 2027)≥ 2× (salary + target bonus) on termination without cause or for good reason, plus pro-rata bonus and full vesting of time-based equity; stock options vest; PSUs subject to performance criteria
Non-competeOne year post-termination
Change-of-control treatmentUnvested time-based RSUs/PSUs vest per award agreements; options can accelerate; severance terms not enhanced by change-of-control
PerquisitesCar/driver access; up to 25 hours personal aircraft annually (imputed SIFL rate)
ClawbackNYSE-compliant clawback for erroneously awarded incentive comp (3 fiscal years)
Excise tax gross-upsNone (shareholder-friendly)

Performance Compensation – Detailed Payout Table (TP 2024)

ComponentTargetActualPayout %Notes
Sphere Segment MIP (cash)$1,087,500 $1,087,500 100.00% Discretionary evaluation of Sphere strategic and financial achievements (events, partnerships, expansion)

Severance and Change-of-Control Economics (as of 12/31/24)

ScenarioSeverancePro-rata BonusUnvested RSUs VestUnvested PSUs VestOptions Treatment
Without Cause / Good Reason$7,250,000 $1,087,500 $3,517,920 $826,036 Per award agreements (premium-priced options vest at scheduled date or on certain CoC terminations)
Death$1,087,500 $3,517,920 $826,036 Premium-priced options become exercisable; vesting details per award
Disability$1,087,500 $3,517,920 $826,036 Premium-priced options vest on 10/20/2026
CoC/Going Private + Qualifying Termination$7,250,000 $1,087,500 $3,517,920 $826,036 Premium-priced options can accelerate per award

Compensation Structure Analysis

  • 2024 Transition Period shifted LTI to 50/50 cliff vs ratable RSUs for NEOs (excluding CEO) due to pending long-range plan; PSUs expected to resume in FY 2025 once targets are set .
  • Koester received off-cycle premium-priced performance options (three strikes above market), aligning value creation to equity appreciation at higher hurdles; RSU grants deliver retention and stock alignment with defined vest dates .
  • Say-on-pay support was strong at ~93.7% of votes cast in 2024, reflecting investor acceptance of program design amidst Sphere’s development phase .

Risk Indicators & Governance

  • Anti-hedging/pledging policy in force; NYSE clawback policy adopted; no excise tax gross-ups—shareholder-friendly features mitigating governance risk .
  • Related-party aircraft arrangements disclosed; Koester’s personal aircraft use capped at 25 hours with imputed tax; transparency reduces conflict risk .
  • 2024 TP incentives were discretionary pending finalization of Sphere’s long-range plan—appropriate for novel asset phase but requires Compensation Committee discipline (supported by independent consultant) .

Investment Implications

  • Alignment and upside: Large time-based RSU holdings (scheduled vest through 2027) and premium-priced options out-of-the-money at year-end concentrate Koester’s upside in multi-year equity appreciation and operational execution (Sphere payout at 100%)—a positive alignment signal .
  • Retention and supply overhang: Significant RSU vesting on Sep 15 in 2025/2026/2027 and option vesting on Oct 20, 2026 could create periodic sellable supply; monitor Form 4 activity around those dates for trading signals .
  • Execution risk vs target-setting: Resumption of PSUs in FY 2025 upon long-range plan finalization should tighten pay-for-performance linkage; investor focus should be on disclosed PSU metrics and Sphere AOI/monetization cadence .
  • Governance comfort: Strong say-on-pay, anti-hedging/pledging, clawback, and no tax gross-ups collectively lower compensation governance risk .