Understanding Cooperatives

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Reference List

Cooperative Reports:

CIR 5: Cooperatives in Agribusiness

CIR 7: How to Start a Cooperative

CIR 55: Co-ops 101_
CIR 11: Cooperatives: What They Are and the Roles of Directors, Members, Management, and Employees

CIR 61: The Circle of Responsibilities of Cooperative Boards
CIR 62: Cooperative Directors: Asking Necessary Questions
CIR 45, Section 1: The American System of Business

CIR 45, Section 2: Cooperative Business Principles 

CIR 45, Section 3: The American System of Business

CIR 45, Section 4: Who Runs the Cooperative Business: Members
CIR 45, Section 5: Who Runs the Cooperative Business: Directors

CIR 45, Section 6: Who Runs the Cooperative Business: General Manager and Employees

MN Report 1: UWCC Study
MN Report 2: St. Norbert's Co-op Perceptions Survey

MN Report 3: USDA Study
CIR 45, Section 7: Financing Cooperatives

CIR 45, Section 6: Who Runs the Cooperative Business: General Manager and Employees
CIR 45, Section 7: Financing Cooperatives
CIR 45, Section 8: Income Tax Treatment of Cooperatives

Hard copies of these publications can be ordered from: coopinfo@wdc.usda.gov

PowerPoint Presentations:

Local Unit Powerpoint 1: Types of Cooperatives in Wisconsin

Local Unit Powerpoint 2: Cooperatives in Wisconsin Communities

Unit 1 PowerPoint Slides
S 1.1  Principles of Our Business System
S 1.2  Individually Owned
S 1.3  Partnership
S 1.4  Investor-Owned Corporation
S 1.5  Cooperative Corporation
S 1.6  Hybrid-Limited Liability Company
S 1.7  Comparison of Am. Bus. Types
S 1.8  Ownership/Profit Incentive

Unit 2 PowerPoint Slides
S 2.1  Cooperative Definition Reviewed
S 2.2  Definition of a Principle
S 2.3 - S 2.5_ Contemporary Cooperative Principles
S 2.6 - S 2.7  Rochdale Principles 
S 2.8 - S 2.9_ Traditional Cooperative Principles
S 2.10_ Quote (Abraham Lincoln)
S 2.11_ Contemporary Principles Explained
S 2.12  International Cooperative Alliance 

Unit 3 PowerPoint Slides
S 3.1 Cooperative Structure Types
S 3.2 - S 3.3  Financial Structures 
S 3.4 - S 3.5 Geographic Territory Served
S 3.6 - S 3.8  Governance or Control Structures
S 3.9 Cooperative Functions
S 3.10 Marketing Cooperatives
S 3.11 Purchasing (Supply) Cooperatives
S 3.12 Rural Service Cooperatives
S 3.13 - S 3.15 Other Structural Arrangements
S 3.16 New Generation Cooperatives

Unit 4 PowerPoint Slides
S 4.1 Who Finances the Business (Members)
S 4.2 Common Stock 
S 4.3 Preferred Stock
S 4.3 Transferable Delivery Rights
S 4.5 Who Finances the Business (Owners)
S 4.6 Retained Patronage, Per-Unit Retains, Equity Redemption
S 4.7 Who Finances the Business (Creditors)
S 4.8 How Cooperatives are Taxed
S 4.9 Taxation Example
S 4.10 Single Tax Treatment
S 4.12 Flow of Funds to Finance a Business
S 4.13 Flow of Funds Exhibit

Unit 5 PowerPoint Slides
(CIR 11, Chapters 1 & 2)
 S 5.1 - S 5.10 Members
 S 5.11 - S 5.28 Directors

Unit 6 PowerPoint Slides
(from CIR 11, Chapters 3 & 4)
S 6.1 - S 6.11 Cooperative Manager
S 6.12 - S 6.23 Cooperative Employees
S 6.24 Key People in a Cooperative

Unit 7 PowerPoint Slides
Seventeen slides correspond to the Handouts of Unit 7.

Wisconsin Contacts:

Cooperaitves in WI: A Partial List

Video (optional):

Supplemental Reference: Video - What Co-op Directors Do, VHS 24 minutes

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Rural Development USDA: Understanding Cooperatives   [Back to Main Index]