Finance & Planning

This study examines the resilience of coffee cooperatives and producer organizations in the context of the COVID-19 pandemic, exploring their adaptations in relation to their livelihood capitals.

This training workshop is designed to provide Cooperatives (board and staff) with guidance on where to begin, how to get started, and ultimately to develop a Strategic Plan.

A BCA (including an RFS) gives you important information about your co-op and the money needed to keep it in good condition now and in the future.

Co-ops should put the money they have to work. This means investing in assets that increase in value or produce income over time.

When a reserve is not fully funded, the amount of cash in the reserve account is less than the amount that should have accumulated through annual provision transfers and interest earned,...

Cooperative directors and managers can respond to changes in the tax code in unique ways. Under Subchapter T of the Internal Revenue Code, cooperatives can deduct certain distributions of profits...

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

Time line

Sample Income Disclosure Form Required

The patronage refund is a key concept that distinguishes cooperatives from other forms of business. It is the vehicle by which cooperatives return earnings to users based on the amount...

The U.S. Department of Agriculture (USDA) prohibits discrimination against its customers, employees, and applicants for employment on the bases of race, color, national origin, age, disability, sex, gender identity, religion,...

Cooperative tax rules are a logical combination of the unique attributes of a cooperative and the income tax scheme in the Internal Revenue Code.

Table Citations

As part of the Institute’s expertise and transfer activities, the research deals with the priorities and practices of cooperatives in the area of innovation. Based on an online Survey sent to...

Slide Show

Cooperative housing, in contrast, divides insurance risks among several individuals and entities through multiple insurance policies affording fairly specific coverages.

Slide show

To enhance the inherent potential of cooperatives in supporting society’s transition towards global socio-ecological sustainability, they must plan strategically. Strategic planning with this goal in mind requires organizations to describe...

While standard nonprofit financial reports – the budget, income statement, and balance sheet – provide important management information, these statements alone do not indicate whether there is sufficient cash on...

Unique accounting standards require that nonprofits report contributed income in one of two categories: with donor restrictions or without donor restrictions.

This report provides information on how a cooperative can manage its equity capital to achieve and maintain proportionality of investment, regardless of the type of capital plan employed. It discusses...

This session concentrates on evaluating how well the coop itself is functioning. Participants will learn how to use three key indicators for measuring performance: financial status, delinquency, and occupancy.

A board’s ability to make sound financial decisions is the cornerstone of any successful co-op; however, the information needed for informed decisions can only come from management.

Sample Monthly Report of Excess Income