PLAN DOCUMENT Key Employee Incentive Compensation Program

Exhibit 10.22

PLAN DOCUMENT

Key Employee Incentive Compensation Program

Fiscal Year 2006

Attachments:

1

The purpose of the Key Employee Incentive Compensation Program is to encourage and reward performance that contributes to the company’s success. Financial incentives, which complement base salary, will be awarded to participants in the plan for achieving corporate and personal objectives.

The period April 1, 2005 through March 31, 2006 is considered the “Plan Year” and will be used for purposes of determining performance achievement and for payout calculations.

The Company, at its sole discretion through the Board of Directors, may amend, alter, or cancel this Key Employee Incentive Compensation Program at any time.

The Key Employee Incentive Compensation Program will be administered by the Plan Committee consisting of the President/CEO and the Executive Vice President/CFO, with the staff support of the Human Resources Director. The role of the Plan Committee is to interpret the provisions and intent of the plan, evaluate and determine eligibility and measurement criteria, assess performance results, amend and modify the plan administration, and communicate the Plan provisions to participants, as necessary. The President/CEO will approve the final recommendations to be submitted for Board of Directors’ approval.

Eligibility in the annual incentive plan is determined by the recommendations of senior management and the approval of the President/CEO and the Board of Directors.

1

It is recognized that certain unforeseen events or inequities could develop in the plan as established. Any merger and/or acquisition may require modification of thresholds and targets. Consideration will be given to unusual circumstances. The Compensation Committee may give such consideration and the Committee’s decision will be final.

For Example:

Assume the participant is approved for a target incentive award of 15%, and the operating income, revenue target and individual personal targets are met at exactly 100%, then the participant’s performance incentive will be 15% of his/her annual base salary (as of April 1, 2005 of the current Plan Year). If the targets are not met at 100%, but above the threshold, the payout will be reduced. If the targets and the individual performance are exceeded to the outstanding level the payout could reach 150% of target award.

2

The employee selected for inclusion in this Key Employee Incentive Compensation Program will be notified in writing and provided a copy of the corporate operating income target and revenue target. Any changes in the plan or the measurement criteria must be approved in writing by the President/CEO and the Board of Directors.

Payment will be subject to all required federal, state and local withholding.

Payment, when earned, will be made as soon as administratively possible, generally not later than 75 days after the end of the Plan Year.

3

The Plan Committee, with the approval of the Board of Directors, is responsible for the interpretation of this plan. Any resolution or dispute regarding eligibility, determination of procedures, measurements, or awards is the sole responsibility of the Plan Committee with Board of Directors’ approval.

4

Attachment 2

I acknowledge receiving a copy of the Plan Document “Fiscal Year 2006 Key Employee Incentive Compensation Program” for the period April 1, 2005 through March 31, 2006. I have read and understand the terms of this Plan, and also understand that this plan neither constitutes a contract of employment nor a representation as to my future earnings. The Letter of Notification and the Plan constitute the entire agreement and supersede any prior written and oral agreements. I understand that participants are eligible for payment only when corporate and individual performance measures are met. I understand that should I terminate employment or submit notice of termination on or before the date of payout I forfeit all rights to the payout. Further, I understand that the Plan Committee and the Board of Directors have the sole discretionary authority for interpreting the provisions of the plan, determining eligibility, and approving any payout.