Finance & Planning

This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in...

The balance sheet – also called the Statement of Financial Position – serves as a snapshot, providing the most comprehensive picture of an organization’s financial situation.

The difference between total current assets and total current liabilities. It indicates the extent to which short-term debt is exceeded by short-term assets.

Cooperatively owned and operated businesses face the constant challenge of obtaining sufficient equity capital to properly finance their organizations.

Management of equity capital is the most important financial activity in a cooperative. Successful management of equity requires a responsive and objective capitalization program. A base capital plan, because it...

This program framework outlines the key elements, standards, and guidelines of the program, and defines the roles and responsibilities of BC Housing in delivering and managing the program.

With board service comes fiduciary roles. Information and orientation will help directors understand the responsibilities. (Circle the best answers.)

With board service comes fiduciary roles. Information and orientation will help directors understand the responsibilities.

The Agency has developed these guidelines to help your co-op understand the content of your draft Building Condition Assessment & Reserve Fund Study

In 1999, CHF Canada published its first edition of A Guide to Replacement Reserve Planning. Since then, the environment for housing co-ops has undergone significant changes. Co-ops are older. Our...

The board is ready to update its strategic plan. The planning task force inquires about facilitators, and the CEO says he’ll do it, rationalizing that it will save money and...

The board wrapped up its retreat, drafted a strategic plan, and intended to officially adopt it at the next meeting.

Unfortunately, most of us realize that this might be a dream rather than a reality. Without these tangible signs of financial strength, how can you know if your organization is...

Planning a retreat is an important activity for every organization. During the retreat, Enthusiasm builds for new programs and growth schemes.

After developing the strategic plan, it is essential to commit to its purpose and success.

The coverage responsibilities of associations and owners

Insurance can be confusing for just about anyone who doesn’t deal with it on a daily basis

Key aspects of the project cycle seem to recur during the development process. The information obtained in the evaluation stage provides the impetus for the idea pursued in the next...

This guide elaborates on the fourth of the 12-step event sequence: conduct a feasibility study. A feasibility study is an integral part of cooperative business development.

Stable Home Ownership in a Turbulent Economy: Delinquencies and Foreclosures Remain Low in Community Land Trusts

Sample Cooperative Agreement Between

The material on cooperative taxation is presented only to provide information to persons interested in the tax treatment of cooperatives and does not represent official policy of the U.S. Department of...

Mission creep and micromanagement are disorders of a board. The symptoms and cures are different. Both create disruption in an organization.

In recent years, three significant trends have emerged among grain marketing and farm supply cooperatives.