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Craig Koster

Executive Vice President, General Counsel and Secretary at UMH PROPERTIES
Executive

About Craig Koster

Craig Koster (age 49) serves as Executive Vice President, General Counsel and Secretary of UMH (EVP since 2022; GC & Secretary 2015–2022; In‑house Counsel 2012–2014). He is an attorney admitted in New Jersey and New York since 2001 . Company performance context during his tenure: UMH highlighted 2024 increases in rental and related income (+9%), community NOI (+10%), Normalized FFO per share (+8%), and raised its common dividend (+4.9%) . Over 1-, 5-, and 10-year periods to 12/31/2024, UMH has been among the top 20% of REITs on total shareholder returns (TSR), with ~51% five-year TSR vs 23.5% for the MSCI U.S. REIT index .

Past Roles

OrganizationRoleYearsStrategic Impact
UMH Properties, Inc.Executive Vice President, General Counsel and Secretary2022–presentOversees legal, corporate governance, and filings; signs proxy materials as Secretary
UMH Properties, Inc.General Counsel and Secretary2015–2022Led legal function and corporate governance processes
UMH Properties, Inc.In‑house Counsel2012–2014Supported legal and compliance across operations

External Roles

No external public company directorships disclosed in the proxy .

Fixed Compensation

Metric202220232024
Base Salary ($)425,000 425,000 467,500
Holiday Bonus ($)116,346 16,346 17,981
All Other Compensation ($)11,600 12,200 13,200
Total Cash (Salary + Holiday Bonus + All Other) ($)553, - wait we must present exact sums separately?453,546?498,681?

(Notes: Holiday Bonus represents two weeks of base salary for employees; “All Other Compensation” reflects 401(k) contributions per footnote (6) .)

Performance Compensation

Short-Term Incentive Program (STIP)

MetricWeightingTargetActual (2024)PayoutVesting
Normalized FFO per Share Increase75% of STIP; overall STIP is 75% formula + 25% Committee discretion 5%–9.99% (Target band) for General Counsel payout grid 8.1% YoY increase (Target achieved) $280,500 (classified as Non‑equity Incentive Plan Compensation) Cash (paid Q1 2025)
Committee‑assessed performance (TSR, occupancy, NOI, sales, G&A, rentals, acquisitions/expansions, capital raising/refinancing, ESG)25% of STIP QualitativeAwarded at “Target” for 2024 Included in $280,500 total Cash

Payout grid for General Counsel: Threshold 30% of base, Target 60%, Max 90% of base salary .

Long-Term Incentive Program (LTIP) – Grants in 2024 (effective 1/1/2023–12/31/2025 contract term)

ComponentWeightingGrant DateTargetGranted to KosterFair ValueVesting
Time-based RSU1/3 of LTIP 3/26/2024 N/A4,343 shares $68,009 Vests ratably over contract term
PSU – Strategic Milestones1/3 of LTIP 3/26/2024 Threshold: meet 4 of 9; Target: 6 of 9; Max: 9 of 9 Threshold 2,171; Target 4,343; Max 8,686 shares $68,009 (target) Earned at end of 3‑year period per metrics
PSU – Relative TSR vs MSCI U.S. REIT (RMS)1/3 of LTIP 3/26/2024 Threshold: 25th pct.; Target: 55th pct.; Max: 75th pct. Threshold 2,172; Target 4,343; Max 8,685 shares $80,777 (target) Earned at end of 3‑year period based on relative TSR
Stock OptionsSeparate annual award (up to 50,000) 3/26/2024 N/A50,000 options at $15.66 strike; 10-year term $136,000 (Black‑Scholes) Vests 20% per year over 5 years

Outstanding Equity and Vesting (as of 12/31/2024)

InstrumentExercisableUnexercisableStrikeExpiration
Stock Option20,000 $15.04 04/04/2027
Stock Option20,000 $13.09 04/02/2028
Stock Option20,000 $11.42 01/02/2029
Stock Option24,000 6,000 $9.70 03/25/2030
Stock Option30,000 20,000 $22.57 07/14/2031
Stock Option15,600 23,400 $23.81 03/28/2032
Stock Option15,000 60,000 $14.36 03/21/2033
Stock Option50,000 $15.66 03/26/2034

Unvested RSU/PSU share vesting schedule for Koster: 9,707 (2025), 26,446 (2026), 2,275 (2027), 1,113 (2028) .

Option exercises and stock vesting in 2024: Koster exercised 4,500 options (value realized $28,890) and had 5,672 shares vest ($88,553) .

Equity Ownership & Alignment

CategoryAmount
Total beneficial ownership293,451 shares
Breakdown (footnote)64,548 shares jointly with spouse; 183,400 shares via options exercisable within 60 days; 45,503 shares of unvested restricted stock; also holds 337 Preferred D shares; excludes 9,065 shares in UMH 401(k) and 120,600 future‑exercisable options per schedule
Pledging of sharesNo pledging disclosed for Koster; general statement indicates shares not pledged unless noted in footnotes
Stock ownership guidelinesNEOs recommended to own ≥2x base salary; as of 12/31/2024 all NEOs met/exceeded guidelines
Anti‑hedging policyProhibits hedging and derivative transactions; no hedging reported

Employment Terms

TermDetail
AgreementEffective 1/1/2023; initial 3‑year term; auto-renews for successive 1‑year terms unless terminated
Compensation structureBase salary, annual cash STIP (combination of corporate/financial metrics), and LTIP with equal weights RSU, PSU‑Strategic, PSU‑TSR; plus options up to 50,000/year
Severance (no CoC)If terminated by company without cause, for good reason, non‑renewal, death/disability: unpaid prior‑year bonus plus 3× (salary + average prior 3 years’ bonus) paid in 36 monthly installments (12 months for death/disability). Unvested options/time‑based equity vest ratably over 36 months (12 months for death/disability)
Severance (after CoC)If terminated at/within 24 months after change‑in‑control: same 3× (salary + average bonus) payable in a lump sum (subject to 409A)
ClawbackBoard‑adopted clawback with 3‑year lookback for restatements or material error; no clawbacks triggered in 2024
Tax gross‑upsNo excise tax gross‑ups; plan prohibits option repricing and cash buyouts; minimum 1‑year vesting (5% exception)

Potential payments as of 12/31/2024: Termination not for cause/good reason: $3,919,706; after change‑in‑control: $3,919,706; disability or death: $2,292,417; voluntary resignation: $0 .

Compensation Structure Analysis

  • Year‑over‑year: Salary increased from $425,000 (2022) to $467,500 (2024); STIP moved from $0 (2022) to $255,000 (2023) to $280,500 (2024) as formulaic pay‑for‑performance; stock awards rose from $82,600 (2022) to ~$216,463 (2023) and ~$216,795 (2024); option awards were $176,670 (2022), $232,500 (2023), $136,000 (2024) .
  • Incentive design: STIP predominantly tied to Normalized FFO per share growth with clear payout grids for GC; LTIP equal weighting of RSU, Strategic PSUs, and TSR PSUs aligns with operational execution and shareholder returns .

Company Performance Context (3 Years)

MetricFY 2022FY 2023FY 2024
Revenues ($)170,434,000 *189,749,000 *207,019,000 *
EBITDA ($)81,101,000*92,362,000*103,169,000*
Net Income ($)(4,854,000)*8,009,000 *21,635,000 *

*Values retrieved from S&P Global.

Say‑on‑Pay & Peer Group

  • Say‑on‑pay: At the 5/29/2024 annual meeting, over 88% of votes cast supported NEO compensation .
  • Compensation consultant and peer group: Korn Ferry advised; peer set includes AAT, AHH, BNL, CHCT, CIO, CSR, CTRE, ELME, EPRT, IRT, LTC, NHI, TRNO (updated to remove BRT and Franklin Street Properties) .

Investment Implications

  • Alignment: Koster’s mix (STIP driven by Normalized FFO; LTIP split across RSU, Strategic PSUs, TSR PSUs; multi‑year option vesting) ties pay to both operating performance and shareholder returns . Anti‑hedging and no pledging disclosed for Koster support shareholder alignment .
  • Retention and selling pressure: Significant unvested equity scheduled through 2028 (9,707 in 2025; 26,446 in 2026; 2,275 in 2027; 1,113 in 2028) plus options vesting 20% annually suggests ongoing retention but also predictable share delivery cadence; 2024 exercises/vests were modest (4,500 exercised; 5,672 vested), indicating limited near‑term selling pressure .
  • Change‑in‑control economics: 3× salary+bonus severance and lump‑sum after CoC provide executive protection; equity accelerates ratably post‑termination (time‑based/options); plan prohibits repricing and cash buyouts, limiting shareholder‑unfriendly practices .
  • Execution risk: Strategic PSUs require meeting demanding operational/ESG milestones and TSR relative outperformance, reinforcing performance accountability through 2025 .