MN Statute 176.041 lists excluded employments.
Nonprofits are exempt from providing coverage if they have paid out less than $1,000 in annual wages in the preceding calendar year.
If the $1,000 threshold has been exceeded and because there is no ownership in non-profits, everyone is considered an employee.
Those individuals listed in the company charter or articles of incorporation as executive officers (President, Vice President, Secretary, and Treasurer), would be held to the officer min/max payroll amounts provided they are active in the day to day operations.
If officers are not active except to attend meetings, then they are excluded.
Everyone else is included at their actual payroll received.