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
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:
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.
Video (optional):
Supplemental Reference: Video - What Co-op Directors Do,
VHS 24 minutes