EXHIBIT 10.3 BLAINE CHICKERING FY98 - INCENTIVE COMPENSATION PLAN ITEM 1 MEET SALES QUOTA OF $43,356,000 65 PTS ITEM 2 MEET CONTRIBUTION MARGIN OBJECTIVE OF $12,696,000 40 PTS ITEM 3 MEET PFA PLAN UNIT VOLUME OBJECTIVE OF 84,000 15 PTS UNITS ITEM 4 MEET GAS LOG OBJECTIVE OF 32,000 UNITS 15 PTS ITEM 5 MEET SALES OF COMPACT FIREPLACES OR LOGMATES 10 PTS OF AT LEAST 11,500 UNITS ITEM 6 ACHIEVE LOWES END OF SEASON INVENTORY TO 5% 10 TOTAL POINTS 155 PTS EACH POINT IS WORTH $450.00 FISCAL 1998 INCENTIVE COMPENSATION PROGRAM BLAINE CHICKERING 1. 65 points for achieving U.S. total sales of $43,356,000. For each 1.0% increase or decrease from this projection, 1 point is added or subtracted. 2. Contribution margin objective is based on plan margin, less plan controllable expenses. The total is $12,696,000 and 29% of sales. For each 1% improvement or decline in the contribution margin, 1/2 point is added or subtracted. JEFF POLOFSKY FY98 - INCENTIVE COMPENSATION PLAN ITEM 1 MEET SALES QUOTA OF $34,301,000 50 PTS ITEM 2 MEET CONTRIBUTION MARGIN OBJECTIVE OF $6,976,000 40 PTS AND/OR 20.3% ITEM 3 MEET FY97 CABLE TACKER UNIT PLAN OF $747,000 5 PTS ITEM 4 MEET NAILGUN PLAN OF $1,550,000 5 PTS ITEM 5 ESTABLISH NEW BUSINESS WORTH AT LEAST $100,000 5 PTS (EACH ACCOUNT WORTH 2 POINTS) ITEM 6 IDENTIFY AND BE READY TO INTRODUCE INTO FY99 10 PTS TWO NEW PRODUCTS WITH PLAN SALES OPPORTUNITIES OF AT LEAST $500,000 EACH IN THE FIRST TWELVE MONTHS OF IMPLEMENTATION ITEM 7 MEET AVERAGE PLAN INVENTORY LEVELS 10 PTS ITEM 8 ASSIST DESA CANADA IN MEETING PLAN SALES, 20 PTS MARGIN AND EXPENSE LEVELS ITEM 9 MEET REMINGTON ELECTRIC CHAIN SAW GROSS 5 PTS MARGIN OF 22.1% ITEM 10 MEET CUSTOMER SERVICE LEVELS 99% ON TIME/FILL 15 PTS RATES/DOLLARS TOTAL POINTS 165 PTS EACH POINT IS WORTH $412.00 FISCAL 1998 INCENTIVE COMPENSATION PROGRAM JEFF POLOFSKY 1. 40 points for achieving U.S. total sales of $34,301,000. For each 1.0% increase or decrease from this projection, 1 point is added or subtracted. 2. Contribution margin objective is based on plan margin, less plan controllable expenses. The total is $6,976,000 and/or 20.3% of sales. For each 1% improvement or decline in the contribution margin, 2 points are added or subtracted. SUE WALKER FY98 - INCENTIVE COMPENSATION PLAN ITEM 1 MEET SALES QUOTA OF $40,040,000 110 PTS ITEM 2 MEET CONTRIBUTION MARGIN OBJECTIVE OF $12,060,000 90 PTS ITEM 3 MEET INDOOR HEATING SALES OF $14,630,000 20 PTS ITEM 4 REMAIN ACTIVE GAMA REPRESENTATIVE FOR DESA 30 PTS INTERNATIONAL AND ASSIST ON REGULATORY ISSUES ITEM 5 DEVELOP NEW STRATEGIC PRODUCT/BUSINESS PLAN 15 PTS FOR VANGUARD GROUP ITEM 6 MEET AVERAGE INVENTORY OBJECTIVE FOR FY98 15 PTS ITEM 7 MEET NUTEC STOVE SALES OBJECTIVE OF 6,000 UNITS 20 PTS AND KINGSMAN STOVE PLAN OF 2,000 UNITS TOTAL POINTS 300 PTS EACH POINT IS WORTH $200.00 FISCAL 1998 INCENTIVE COMPENSATION PROGRAM SUE WALKER 1. 90 points for achieving U.S. total sales of $40,040,000. For each 1.0% increase or decrease from this projection, 1 point is added or subtracted. 2. Contribution margin objective is based on plan margin, less plan controllable expenses. The total is $12,060,000. For each 1% improvement or decline in the contribution margin, 1 point is added or subtracted.