ࡱ> 463 Sbjbj ; 9 81MJ0iyyyy```z"B`|```yyk`dyy`My\0pe0Jm,^"4^"^"@``````````J````^"````````` : Note: if the organization does not have any employees, there is no need to adopt the policy.  SEQ CHAPTER \h \r 1 Compensation Policy [Adopted by xx on Date xx]  POLICY: The Compensation Policy of applies to the financial compensation of the following persons employed by the : The Organizations chief employed executive. Other officers. Officer is defined as a person elected or appointed to manage the Organizations daily operations, such as a president, vice-president, secretary or treasurer. The officers of the Organization are determined by reference to its organizing document, bylaws, or resolutions of its governing body, or as otherwise designated consistent with state law, but at a minimum include those officers required by applicable state law. Include as officers the Organizations top management official and top financial official (the person who has ultimate responsibility for managing the Organizations finances). Other Key Employees. A key employee of the Organization is one who meets all three of the following tests: (a) $150,000 Test: receives reportable compensation from the Organization and all related organizations in excess of $150,000 for the year; (b) Responsibility Test: the employee: (i) has responsibility, powers, or influence over the Organization as a whole that is similar to those of officers, directors, or trustees; (ii) manages a discrete segment or activity of the Organization that represents 10% or more of the activities, assets, income, or expenses of the Organization, as compared to the Organization as a whole; or (iii) has or shares authority to control or determine 10% or more of the Organizations capital expenditures, operating budget, or compensation for employees; and (c) Top 20 Test: is one of the 20 employees (that satisfy the $150,000 Test and Responsibility Test) with the highest reportable compensation from the Organization and related organizations for the year. PROCEDURES: The follows a process that includes all the following elements: 1. Review and approval. The compensation of the person is reviewed and approved by the board of directors or compensation committee of the provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. Use of data as to comparable compensation. The reviews and approves compensation of the person by using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. 3. Contemporaneous documentation and recordkeeping. 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