Whether a person holds a position to exercise substantial influence over the affairs of the organization shall be determined based on the totality of the circumstances. Facts and circumstances tending to show that a person has substantial influence over the affairs of an organization include, but are not limited to, the following:
I. The person founded the organization;
II. The person is a substantial contributor to the organization;
III. The person's compensation is primarily based on revenues derived from activities of the organization, or of a particular department or function of the organization, that the person controls;
IV. The person has or shares authority to control or determine a substantial portion of the organization's capital expenditures, operating budget, or compensation for employees;
V. The person manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole; or
VI. The person owns a controlling interest (measured by either vote or value) in a corporation, partnership, or trust or other entity.