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Rural
Cooperative Publications
Cooperative Information Report 4
Preface
This catalog provides a listing by numerical series and subject matter
of publications issued by USDA Rural Development. They are available on
various aspects of organization and operation of agricultural
cooperatives. A brief description of contents is given for each
publication and videotape.
Where To Get More Information
For further information or assistance about cooperative publications,
contact: USDA/Rural Business-Cooperative Service (RBS), STOP 3255,
Washington, D.C. 20250-3255.
Telephone: Area Code 202/720-7558
FAX Number: Area Code 202/690-2750
E-mail: coopinfo@ usda.gov
website: www.rurdev.usda.gov/rbs/coops/csdir.htm
The United States Department of Agriculture (USDA) prohibits
discrimination in all its programs and activities on the basis of race,
color, national origin, gender, religion, age, disability, political
beliefs, sexual orientation, and marital or family status. (Not all
prohibited bases apply to all programs.) Persons with disabilities who
require alternative means for communication of program information
(Braille, large print, audiotape, etc.) should contact USDA’s TARGET
Center at (202) 720-2600 (voice and TDD).
To file a complaint of discrimination, write USDA, Director, Office of
Civil Rights, Room 326-W, Whitten Building, 14th and Independence Avenue,
SW, Washington, D.C. 20250-9410 or call (202) 720-5964 (voice or TDD).
USDA is an equal opportunity provider and employer.
Contents
Publications by Subject
Matter
Publications by Title
Cooperative Information Reports
Research Reports
Service Reports
Miscellaneous Reports
Training Programs
Publication and Videotape Order Form
Pricing Policy
Publications in the CIR series cover topics related to agricultural
cooperative operations and services in the many industries in which
cooperatives are found. Cooperative Information Reports (CIR) listed in
this catalog are free to cooperatives and to educators. Others must pay the
fee listed . Most Research Reports (RR), Service Reports (SR), and
miscellaneous publications require that a fee be paid by everyone. Some
free copies may be provided to cooperatives serving very low-income
members and at cooperative educational events. Publications requiring
payment of a fee cannot be shipped until payment is received by USDA/RBS.
Cooperative Information Reports (CIR)
Publications in the CIR series cover topics related to agricultural
cooperative operations and services in the many industries in which
cooperatives are found
Cooperative Principles and Legal Foundations.
CIR 1 Section 1. 26 pgs. Reprinted 1993.
Martin A. Abrahamsen, J. Warren Mather, James R. Baarda, and James Kelly.
$2.00. (Online
- PDF format) Gives identifying characteristics of farmer
cooperatives and the many documents and organizations responsible for
their origins and progress.
Cooperative Benefits and Limitations.
CIR 1 Section 3. 22 pgs. Reprinted 1990.
J. Warren Mather and Homer J. Preston. $2.00. (Online
- PDF format) Identifies how cooperatives benefit farmers and
the public, yet are subject to business limitations related to agriculture
or the inherent nature of the organization. Cooperative benefits to
farmers, rural communities, consumers, and overseas customers are
explored, as are cooperative market power, influence on market prices and
services, and accumulation of reserves.
Organizations Serving Cooperatives.
CIR 1 Section 5. 38 pgs. Revised 1997.
Galen W. Rapp, $2.00. (Online
- PDF format) Gives a capsulized description of the various
national and State trade and service organizations and how each serves in
assisting cooperatives. Also discusses the role of general farm
organizations and Federal Government agencies within the U.S. Department
of Agriculture such as the Rural Business - Cooperative Service.
Cooperative Organization and Structure.
CIR 1 Section 6. 56 pgs. Reprinted 1993.
Donald L. Vogelsang, John M. Bailey, Lloyd Biser, E. Eldon Eversull, and
J. Warren Mather. $2.00. (Online
- PDF format) Marketing and purchasing cooperatives, the two
basic types serving U.S. agriculture, are discussed in terms of basic
objectives, early marketing and purchasing activities, membership and
control, marketing and operating practices and policies, vertical
integration functions, commodities handled, operations and governance
structures, financing and taxation, and a review of common challenges.
Cooperative Member Responsibilities and Control.
CIR 1 Section 7. 26 pgs. Reprinted 1993.
C. H. Kirkman, Jr. $2.00. (Online
- PDF format) Members' responsibilities as owners
of a cooperative business are discussed in terms of giving overall
direction and participating in decisionmaking. The report focuses on
member responsibilities for understanding the cooperative, selecting and
evaluating directors, use and support of the cooperative, helping obtain
new members, and nominating and electing directors. It also examines
treatment of small and large-sized farmer-members, capital programs, and
equity retirement.
Cooperative Management.
CIR 1 Section 8. 35 pgs. Revised 1995.
Galen W. Rapp. $3.00. (Online - PDF
or HTML
format) Management of cooperatives has greatly
improved as they have grown in size and become more diversified and
integrated to match similar advances in the marketplace and the farm. This
booklet outlines the role of management, available resources, functions
and tools, elements and division of responsibility, and managing local and
regional cooperatives. Also examines future management challenges.
Cooperative Finance and Taxation.
CIR 1 Section 9. 26 pgs. Revised 1995.
Robert C. Rathbone. $2.00. (Online
- PDF format) Provides an overview of cooperative finance and
the characteristics of agricultural cooperatives that make their financial
and taxation requirements unique. Discussion includes member equity, base
capital plan, equity redemption, special equity redemption programs,
measuring equity performance, debt capital, cooperative taxation, and the
future of cooperative finance.
Cooperative Education and Training.
CIR 1 Section 10. 30 pgs. 1983. C. H.
Kirkman, Jr. $2.00. Cooperatives, members, directors, managers and
employees have a responsibility to understand the control, finance, and
operation of a successful cooperative. This report stresses the need for
continual education and training to accomplish this. Nonmembers, young
farm couples, and rural youth especially need information about
cooperative principles and practices if they are to become members and
loyal patrons. Educational institutions, government agencies, and the
public also need to understand cooperative basics to help improve local
communities and the farm operations of member-owners.
Cooperative Communications.
CIR 1 Section 11. 48 pgs. 1988. $2.00.
Opening with the scope and state of the art, this report then discusses
early communications methods, audiences, types of communications,
organization and staffing, professional advancement opportunities, and
challenges ahead for communications professionals. Communicators touch
many audiences in a cooperative, including members, patrons, directors,
management, employees, legislators, and the general public.
Fruit and Vegetable Cooperatives.
CIR 1 Section 13. 60 pgs. 1990. James
A. Jacobs. $2.00. (Online
- PDF format) Tells of the important role cooperatives play
in marketing these products; describes the two main functions these
cooperatives perform: marketing products in fresh or processed form and
bargaining for terms of trade. Cooperative marketing tools and strategies,
marketing agreements and contracts, pooling, and marketing orders are
discussed. Future issues facing these cooperatives are also examined.
Livestock and Wool Cooperatives.
CIR 1 Section 14. 34 pgs. 1979. John T.
Haas, David L. Holder, and Clement E. Ward. $2.00. (Online
- PDF format) Gives a brief
history of livestock and wool cooperatives in the United States. Reports
overall statistics for present livestock and wool cooperatives in
accounting for farmers' cash receipts. Future challenges and opportunities
for livestock and wool cooperatives also are reviewed.
Grain Cooperatives.
CIR 1 Section 15. 43 pgs. 1990. David
A. Wineholt. $2.00. Discusses cooperative marketing of food and feed
grains, except for dry beans and peas. Gives the number of cooperatives
engaged in marketing, handling, or processing grain and soybeans. Includes
an early history of country elevators. Future opportunities for rice
cooperatives are also discussed including the role of technology to boost
yields.
Dairy Cooperatives.
CIR 1 Section 16. 59 pgs. Revised 1995.
Carolyn Betts Liebrand. $3.00. (Online
- PDF format) Profiles the history and development
of dairy cooperatives in the U.S. Provides a greater understanding of
these cooperatives and describes their size, scope, and marketing
functions, how they are financed, how they operate, prospects for the
future, and other cooperative dairy industry organizations.
Cotton Cooperatives.
CIR 1 Section 18. 21 pgs. 1985. Bruce
1. Reynolds. $2.00. (Online
- PDF format) Farmer cooperatives play a major role in
merchandising American cotton and cottonseed products, as well as
performing and coordinating most of the services of the marketing system.
This report examines cotton gins, compresses, lint marketing, and
cottonseed oil. Also provides an overview of the historical development of
cotton cooperatives. The publication concludes with a discussion of
challenges and opportunities facing cooperatives.
Special Crops Cooperatives.
CIR 1 Section 19. 53 pgs. Reprinted
1987. Fred E. Hulse, Gilbert W. Biggs, Donald M. Simon, and J. Warren
Mather. $2.00. (Online
- PDF format) Covers number, organization, operation, services, and
benefits of cooperatives marketing tobacco, sugar and sweeteners, dry
beans and peas, seed, forest products, fish, and other specialized farm
products.
Cooperatives marketing such crops as flowers and bulbs, hops, nursery
stock, wild rice, turpentine, and coffee are also covered.
Cooperative Supply and Equipment Operations.
CIR 1 Section 20. 43 pgs. 1989. Lloyd
C. Biser. $2.00.(Online
- PDF format) Four out of five farmer cooperatives handled
supplies in 1986. Total sales exceeded $2.4 billion. This report discusses
the diversity of supplies provided and activities in retailing,
wholesaling, assembling, and manufacturing. Other topics report how these
cooperatives developed, what benefits they provide, and the challenges
they face.
Cooperative Feed and Animal Health Operations.
CIR 1 Section 21. 31 pgs. 1991. Donald
L. Vogelsang, J. Warren Mather and E. Eldon Eversull. $2.00. (Online
- PDF format) This
report discusses the purchasing, distribution, and manufacturing of
livestock feed ingredients on retail and wholesale levels of agricultural
cooperatives. Livestock feeds distributed by cooperatives-poultry
(principally broilers), swine, beef and dairy cattle, and rabbits-are
tested at a series of research farms across the U.S. Information on
results are exchanged among the member regional cooperatives in the U.S.
and Canada. Cooperative involvement in the allied animal health products
industry--biologicals, pharmaceuticals, and feed additives-is also
discussed on retail and wholesale levels.
Cooperative Agrichemical and Seed Operations.
CIR 1 Section 22. 66 pgs. 1990. Donald
L. Vogelsang, J. Warren Mather and E. Eldon Eversull. $2.00.
(Online - PDF
format) Discussion covers retailing, wholesaling, and mixing and manufacturing
operations for fertilizer, farm chemicals, and seed. One section discusses
limestone distribution and quarrying while another views the operations of
an interregional fertilizer manufacturing and distributing cooperative.
Research activities of an interregional seed cooperative are also
reviewed. History, benefits, and challenges relating to the three major
topics are also discussed.
Cooperative Petroleum Operations.
CIR 1 Section 23. 26 pgs. Revised 1996.
John R. Dunn and E. Eldon Eversull. $2.00. (Online
- PDF format) Traces the increasing
involvement of cooperatives in handling petroleum products. Operations are
described in terms of retailing, wholesaling, refining and blending, crude
oil production, and transportation. The extent of cooperative activities
in handling related products such as equipment, automotive accessories,
and services is also covered.
Cooperative Historical Statistics.
CIR 1 Section 26. 81 pgs. Revised 1998.
Celestine C. Adams. $2.00. (Online
- PDF format) Provides time series data on marketing,
farm supply, and related service cooperatives from 1863 to 1996.
Statistics include memberships and number of cooperatives by type,
business volume by commodity, and size of business. Information is carried
on new organizations and discontinuances of cooperatives. Market share
data for selected years are given.
Cooperatives in International Trade.
CIR 1 Section 27. 9 pgs. 1997. Tracey
Kennedy. $2.50. (Online
- PDF format) Fueled by population growth, rising incomes,
and liberalized trade rules, today's marketplace offers many opportunities
for businesses including cooperatives to act globally in marketing food
and fiber products. Reviews scope of cooperative exports, alliances,
direct investments, foreign sources strategies, plus a look at the future.
Rural Cooperative Publications.
CIR 4. 45 pgs. Revised October 1998. FREE.
This catalog lists and describes publications and videos available from
USDA's Rural Business-Cooperative Service. It lists reports by numerical
series and subject matter on various aspects of organization and operation
of agricultural cooperatives. Reports on how to apply the cooperative form
of business operation to other aspects of rural economic development are
also discussed.
Cooperatives in Agribusiness.
CIR 5. 64 pgs. Revised 1991. Gene Ingalsbe. $2.00.
(Online - PDF format)
This is a basic description of cooperatives as applied to agribusiness,
how they are organized, how they differ from other business, how they are
financed, and their functions. This overview is especially useful for high
school and junior college audiences. Also discussed are the roles of
members, directors, managers, and employees. Functions of other
cooperatives providing utilities to rural areas, insurance and health
services, the Farm Credit System, and credit unions are also discussed
along with career opportunities and education requirements.
Understanding Cooperatives.
CIR 6. Revised 1998. This free brochure
describes the basic cooperative education teaching program developed by
USDA's Rural Business-Cooperative Service. This educational program
contains an instructor's guide with 7 lesson plan units.
How To Start a Cooperative.
CIR 7. 32 pgs. Revised 1996. Galen W. Rapp and
Gerald Ely. $4.00. (Online - PDF
or HTML
format) this popular publication outlines the step-by-step
approach to organizing and financing a cooperative and discusses some
general rules for success. Although oriented to agriculture, its content
can easily be applied to many other types of business. It presents
important elements to consider when forming a cooperative, lists needed
special expertise, where to look for more detailed information available
in the organizing process and early months of operation. The report
appendix includes sample documents used in the organizing process, such as
a producer questionnaire, membership agreement, articles of incorporation,
bylaws, and membership application and marketing contract plus sample
financial statements. References list helpful publications available from
Rural Business-Cooperative Service.
What Are Patronage Refunds?
CIR 9. 7 pgs. Reprinted 1993. Donald A. Frederick
and Gene Ingalsbe. $1.00. (Online
- PDF format) This pamphlet describes cooperatives and
outlines the basic principles under which they operate. It also defines
and discusses the patronage refund. Includes frequently used terms that
describe the unique features of cooperatives. Also covers finance and tax
aspects, equity redemption, net margin, per-unit retain, pooling, and
others. Related publications available are also listed.
What Are Cooperatives?
CIR 10. 24 pgs. 1995. Galen W. Rapp. $4.50. (Online
- PDF format) This is the first of a 5-part educational
series focused on cooperatives, what they are, how they function, and
unique characteristics and responsibilities of key participants such as
members, employees, managers and directors. Illustrations may be converted
to slides or overhead transparencies. Lists of related RBS publications
are provided. The various types of cooperatives in the U.S. are also
reviewed. The report discusses differences among three basic business
types-proprietorship, partnership, and corporation, including cooperative
corporations. Examines the various types of cooperatives and three basic
principles that distinguish co-ops from general corporations: user-owned,
user-controlled, and user-benefited. Also covers management challenges,
cooperative objectives, how to start a cooperative, 10 steps in organizing
a cooperative, and a check list of startup operations.
Members Make Co-ops Work.
CIR 12. 29 pgs. 1993. C.H. Kirkman, Jr., and Gene
Ingalsbe. $4.50. (Online
- PDF format) This report examines the role of members
in cooperatives-who they are and their responsibilities as owners-with
special emphasis on control, financing, and patronage. In some cases
members may need to meet legal requirements such as being an agricultural
producer. Defines cooperatives as a distinct form of business in the
American private enterprise system, member responsibilities in making
cooperatives work and how to use co-ops for economic benefit. Also
examines controls found in legal documents such as articles of
incorporation, bylaws, membership application, and marketing agreements.
This report covers members' legal responsibilities as owners-such as
voting, expressing opinions, and serving on committees.
What Co-op Directors Do.
CIR 14. 48 pgs. 1992. Gene Ingalsbe. $4.50. (Online
- PDF format) This publication visually presents basic information about cooperatives
directors. Focuses on the board of directors-the members' elected
leadership group-which directs the cooperative's business affairs. The
board picks officers, selects functioning committees, listens to members
and management, and serves as the liaison between them. Qualities such as
good business judgement and ability to get along with others should be
considered by members in selecting a director. Other topics include
director selection methods governed by the bylaws; recognizing the
differing roles of management and directors; safeguarding assets of the
cooperative; hiring, directing, and appraising the manager; originating
and approving policies; determining how income is distributed and
reinvested; assessing the business climate and developing long range
plans; and conducting an annual performance evaluation. Videotape of same
name available.
What the Co-op Manager Does.
CIR 16. 30 pgs. 1993. C.H. Kirkman, Jr., and Gene
Ingalsbe. $4.50. (Online
- PDF format) Managing a cooperative is different from other
businesses because the customers are the owners and seek to get a product
or service that benefits them individually or contributes to the
profitability of their business, such as a farm. The manager needs to
satisfy member-owners but needs a lot more from them - information,
participation, and decisionmaking help. The relationship with owners is
much closer and more personal. Emphasis is placed on the need for
separation of management and ownership functions to avoid possible
conflict of interest. The professional manager makes the cooperative work.
Manager and director responsibilities are kept separate. Part of its
discussion centers on the similarities and differences of managing a
cooperative vs. other businesses.
What Cooperative Employees Do.
CIR 18. 33 pgs. 1995. Galen W. Rapp. $4.50. (Online
- PDF format) This booklet examines the role of
employees and their relationship to owners of the business, namely its
day-to-day customers. Employees become the keystone of their cooperative's
success because of this close contact with the member-owners. The
publication reviews the three distinct operating principles-customers own
the business, maintain control, and share the benefits. Discussion also
centers on the cooperative business structure and characteristics of
quality employees who are the front line business representatives.
Characteristics of quality employees are reviewed, such as providing sound
advise to customers, knowing the cooperative's goals and how to achieve
them, and participating in community activities to enhance the
cooperative's image.
Organizing and Conducting Cooperatives' Annual Meetings.
CIR 21. 63 pgs. Revised 1992. $2.00. (Online
- PDF format) Many practical activities discussed help
build and maintain membership and support good community relations.
Examines aspects of annual meeting and subsequent activities, such as
election of directors, meeting time and place, building the program,
encouraging people to attend, staging the event, and reporting highlights
to members and the public.
Tax Treatment of Cooperatives.
CIR 23. 10 pgs. Revised 1995. Donald A.
Frederick. $1.00. (Online - PDF
or HTML
format) This brochure dispels some myths about cooperatives and
taxes. Cooperatives pay a variety of taxes-real and personal property
taxes, sales and employment taxes, fuel taxes, utility excise taxes, and
motor vehicle registration and license fees. Cooperatives and their owners
also pay a single income tax on margins, usually at the owner level. Also
discussed are Subchapter T of the Internal Revenue Code, taxes, qualified
or nonqualified written notices of allocation, per-unit retains, and tax
planning alternatives.
Opportunities in Cooperatives; A Leader's Program for Youth.
CIR 25. 40 pgs. Reprinted 1988. C. H. Kirkman,
Jr. $2.00. (Online
- PDF format) This guide helps leaders teach youth organizations about
cooperatives via a 9-month leadership program for youth organizations such
as 4-H, Scout groups, and FFA. Suggestions are also included for awards
and recognition. A quiz series provides test questions and answers plus
procedures for establishing a youth cooperative. The program can be
adapted to fit individual cooperatives, communities, or teaching programs.
Cooperative Farm Bargaining and Price Negotiation.
CIR 26. 194 pgs. Reprinted 1988. Ralph B. Bunje.
$6.00. (Online
- PDF format) This is a guide to growers organizing a bargaining
association. It may also help leaders of existing organizations improve
returns from farming. Covers the need for: farm bargaining; legal
background; history; how they work; types of bargaining associations; how
they are organized, managed and operated; planning, strategy, and tactics;
and the future of farm bargaining. Also provides samples of memberships
and marketing agreements and a discussion of related legislation in
various states.
Small Fresh Fruit and Vegetable Cooperative Operations.
CIR 27. 28 pgs. Reprinted 1990. Fred E. Hulse,
Gilbert W. Biggs, and Roger A. Wissman. $1.50. (Online
- PDF format) Shows the diversity as well as successful
operations of 34 small fresh fruit and vegetable marketing cooperatives.
Describes their sales methods and additional services provided. The report
also explores how they serve their members and how similar operations
might provide other producers with marketing, supply, and other services.
Most of the cooperatives surveyed had sales of less than $1 million
annually. Membership averaged 262.
Cooperative Services: What We Do, How We Work.
CIR 28. 8-page brochure. 1994. (Slightly Revised
1997). Dan Campbell. FREE. (Online
- PDF format) This brochure provides an overview of how U.S.
cooperatives are assisted by USDA;s Rural Business-Cooperative Service (RBS).
It includes a description of how the cooperative program fits into the new
USDA organizational structure and describes other rural economic programs
within RBS.
Advising People About Cooperatives.
CIR 29. 55 pgs. Revised 1991. Galen W. Rapp.
$2.00. (Online
- PDF format) This publication provides background and references for
educational programs about cooperatives. It lists organizations and their
bulletins, visuals, and periodicals with information about developing,
organizing, financing, and operating cooperatives. The booklet supplements
professional assistance from USDA's Rural Business-Cooperative Service,
Extension Service, State cooperative councils, Farm Credit System, and
State departments of agriculture.
State Incorporation Statutes for Farmer Cooperatives.
CIR 30. 715 pgs. 1982. James R. Baarda. $8.00.
Compares State incorporation statutes governing the organization and
operation of farmer cooperatives, including: policy, purpose, powers,
articles of incorporation, bylaws, membership, control, directors,
officers, patronage relationships, finance, mergers, and dissolution.
Director Liability in Agricultural Cooperatives.
CIR 34. 39 pgs. Reprinted 1996. Douglas Fee,
Allen C. Hoberg, and Linda Grim McCormick. $1.50. (Online - HTML
or PDF
format) Sources of liability faced by cooperative directors are
discussed and suggestions are given concerning practices and behavior that
may help reduce liability risk. Areas covered are common law, criminal
law, securities regulation, records and finances, antitrust regulation,
and indemnification and insurance.
Understanding Capper-Volstead Act of 1922.
CIR 35. 9 pgs. Reprinted 1995. David Volkin.
$1.00. (Online
- PDF format) Details of two key provisions of the Capper-Volstead Act
enacted by Congress in 1922 are examined. This important law gives
agricultural producers the right to collectively market their products in
interstate and foreign commerce. In the absence of such enabling
legislation, producers could be subject to an antitrust action. It also
protects the consumer against undue price enhancement resulting from any
monopoly position that a group of producers could legally achieve by
working together. The publication includes a reprint of the original 1922
law.
Recruiting and Training Co-op Employees.
CIR 36. 44 pgs. Reprinted 1990. Galen W. Rapp.
$4.00. (Online
- PDF format) Job requirements, successful recruiting,
training and development of employees, and performance evaluation are
covered. The publication includes examples of 10 different personnel
forms, several of which can be reproduced or easily adapted to an
individual cooperative. The types and ranges of jobs available in
cooperatives are discussed.
Keeping Cooperative Membership Roles Current.
CIR 37. 28 pgs. Reprinted 1991. Donald A.
Frederick. $2.00. (Online - PDF
or HTML
format) Inactive members pose problems for the cooperative
character, legal status, and management efficiency of an agricultural
cooperative. This report provides policy and bylaw examples to correct or
avoid these problems. The report concludes with a cooperative success
story.
Managing Cooperative Antitrust Risk.
CIR 38. 33 pgs. 1989. Donald A. Frederick. $2.00.
(Online - PDF
or HTML
format) Essentials of antitrust law are discussed. Explains why
limited antitrust protection granted in the Capper-Volstead Act is
critical to cooperative marketing by agricultural producers. It outlines
who is covered by Capper-Volstead, how a cooperative must be organized to
qualify for limited antitrust protection, and what types of activity by
the cooperative are protected.
Sample Policies for Cooperatives.
CIR 39. 46 pgs. Reprinted 1993. Galen W Rapp.
$2.25. (Online
- PDF format) Fill in the blanks or adapt these sample forms
to suit your cooperative operation. Nearly 100 policies are written in the
areas of board and manager functions, member, employee, public relations,
organization, finances, sales and marketing, and board/manager relations.
Sample Legal Documents for Cooperatives.
CIR 40. 65 pgs. Reprinted 1995. Donald A.
Frederick. $3.00. (Online - PDF
or HTML
format) This is the blueprint for you and your legal counsel to
use in developing or updating the articles and bylaws for a cooperative.
It explains the rationale for the primary legal documents required to
establish and operate a cooperative. Options are offered for organizers
and leaders to consider in drafting and reviewing the documents. Also
covered are the documents that help in the organizing process and guides
for successful operation.
Annual Audits Board Responsibilities.
CIR 41. 17 pgs. Reprinted 1995. Rosemary K.
Mahoney. $2.00. (Online - PDF
or HTML
format) Presents the reasons for an audit; steps and criteria for
selecting an auditor; procedures and the audit report; and other
accounting services available to help ensure proper financial reporting.
This report is intended for directors, managers, and advisers of new and
developing cooperatives. The audit is part of the board's fiduciary
responsibilities.
Cooperative Involvement in Public Policy.
CIR 42. 28 pgs. 1993. Donald A. Frederick. $3.00.
(Online -
PDF format) Cooperatives are more effective in securing
favorable government decisions when they have an active, structured public
policy program. Member, play important roles in shaping and implementing
that program. This report discusses the role cooperatives can play in
influencing policymaking and the various avenues and methods that can be
used.
Working With Financial Statements.
CIR 43. 21 pgs. 1991. (Slightly revised 1996).
Roger Wissman. $2.00. (Online
- PDF format) The financial health and performance of
cooperatives can make a major impact on the financial conditions and
operations of the cooperative's patrons. This basic guide is intended to
inform members who are unfamiliar with a cooperative's annual
statement-the principal source of information about its financial
condition. The report is oriented to grain marketing and farm supply
cooperatives.
Income Tax Treatment of Cooperatives: Background.
CIR 44, Part I. 96 pgs. 1993. Donald A.
Frederick and John Reilly. $5.00. (Online
- PDF format) Cooperatives have been granted a degree of
flexibility in their financial and tax planning and should exercise their
operations effectively to maximize benefits for members. This report
provides important background to understanding current income tax
treatment of cooperatives. The role of legislation, administrative
rulings, and judicial decisions establishing cooperative tax policy are
also reviewed in this 5-part series.
Income Tax Treatment of Cooperatives: Patronage Refunds.
CIR 44, Part II. 71 pgs. Reprinted 1996.
Donald A. Frederick and John Reilly. $5.00. (Online
- PDF format) This publication covers patronage refunds-which
help distinguish cooperatives from other forms of business. By permitting
cooperatives to retain part of the margins designated as patronage
refunds, members provide needed equity to the association. This report
discusses how to differentiate between patronage and nonpatronage
business. Other topics cover per-unit retains, refund distributions,
redemptions of patronage equity, and taxation of patrons.
Income Tax Treatment of Cooperatives: Distribution, Retains,
Redemptions, and Patronage Taxation.
CIR 44, Part 111. 133 pgs. Reprinted
1996. Donald A. Frederick and John Reilly. $5.00. (Online
- PDF format) This report examines tax treatment of
cooperatives as related to distributions and redemptions. Treatment of
patronage refunds, the linchpin of cooperative accumulation, is also
examined, along with per-unit retains used by cooperatives. Cooperatives
have been granted a certain degree of flexibility in their financial and
tax planning and should exercise their options effectively to maximize
benefits for members.
Income Tax Treatment of Cooperatives: Internal Revenue Code
Section 521.
CIR 44, Part IV. 104 pgs. 1996. Donald
A. Frederick. $5.00. (Online
- PDF format) Rules qualifying cooperatives to make
deductions from Federal income tax are covered under Section 521 of the
Internal Revenue Code, the subject of the fourth installment in this
series. Although use of Section 521 has fallen off in recent years,
special rules make it valuable in some cases for marketing cooperatives.
This booklet contains two chapters: one deals with requirements for
Section 521 status and the other reviews special tax deductions and other
tax and securities law treatments related to Section 521 status.
Income Tax Treatment of Cooperatives: Handling of Losses.
CIR 44, Part V 1998. Donald A. Frederick.
$5.00. (Online
- PDF format) Cooperatives, like any other business, can go
through periods where expenses are greater than income, producing a lose
for accounting and tax purposes. This report begins by explaining some of
the ways cooperatives can have losses. It examines the interrelationship
of several variables on how cooperatives can handle a loss, including:
whether the association has section 521 tax status; whether it has both
marketing and supply operations; and whether the loss is from patronage
sourced business, nonpatronage business, or both. It also focuses on
options available to recoup the loss and their financial and tax
consequences for the cooperative and its patrons.
Understanding Cooperatives: Education Series.
CIR 45, Sections 1-16 (Each
4-page newsletter is three-holed punched for binder storage.) This popular
series of circulars provides basic information about the cooperative form
of business in simple, easy-to-understand language. They can serve as an
introduction to cooperative concepts or a quick refresher course for
cooperative directors, extension agents, cooperative leaders, State or
regional directors of government agencies or departments working with
cooperatives, youth groups, or those belonging to or working with
cooperatives.
Section 1; American System of Business,
Tammy Meyer. (Online
- PDF format) Discusses features of individually owned
businesses, partnerships, and corporations, both investor-owned and
member-patron-owned cooperatives. Net income (profit) distribution helps
distinguish them.
Section 2, Cooperative Business Principles,
Tammy Meyer. (Online
- PDF format) Explains the operating principles cooperatives
follow and how they evolved. Cooperatives differ from other businesses in
their purpose, ownership and control structure, and in the way benefits
are distributed.
Section 3, The Structure of Cooperatives,
Tammy Meyer. (Online
- PDF format) The way a cooperative is organized determines
how it operates and is managed and controlled, as well as the types of
benefits members derive from it. Five basic types of cooperative
organizational structure are discussed.
Section 4, Who Runs the Cooperative
Business? (Members), Tammy Meyer. (Online
- PDF format) This section looks at the rights,
responsibilities, and qualifications of cooperative member-owners.
Emphasis is placed on member responsibilities, including reasons why
members must help capitalize and patronize their cooperative, be informed
about it, participate in selecting and evaluating directors, and in
evaluating the overall performance of the cooperative.
Section 5, Who Runs the Cooperative
Business? (Board of Directors), Tammy Meyer. (Online
- PDF format) The board is the elected policymaking and legal
body of the corporation. Director duties and responsibilities, how
directors are elected, board size, and selection of officers are
discussed.
Section 6, Who Runs the Cooperative
Business? (Manager & Employees), Tammy Meyer. (Online
- PDF format) This section examines responsibilities of
managers, board /manager relations, criteria used in selecting a manager,
and responsibilities of employees.
Section 7, Financing Co-ops, Robert
Rathbone. (Online
- PDF format)
The ways equity capital is used to finance a cooperative operation are
discussed. These include retained net income, per-unit capital retains,
and revolving fund financing. Short- and long-term loans and sources of
borrowed funds are also discussed.
Section 8, Income Tax Treatment of Co-ops,
Donald A. Frederick. (Online
- PDF format) The tax status of cooperatives is
clearly explained, as are the concepts of patronage refunds and payment
options in returning patronage to members. Background is also provided on
per-unit retains, Section 521 cooperatives, and the various tax forms
which cooperatives must file.
Section 9, Legal Foundations of a
Cooperative, Donald A. Frederick. (Online
- PDF format) Describes the steps cooperatives
must follow when incorporating. Also examined are the various
organizational documents needed by cooperatives, including articles of
incorporation, bylaws, policies, marketing agreements, and membership
agreements. It also discusses what a director handbook should include.
Section 10, Strategic Planning, Galen
W. Rapp. (Online
- PDF format) Explains the five basic phases of the
strategic planning process and the various component, of each.
Section 11, Cooperative Business and
Management Functions, Galen W. Rapp. (Online
- PDF format)
Differentiates management and director functions and describes the
interrelationships between the two. Includes tips on how to harmonize
their roles.
Section 12, Base Capital Financing of
Co-ops, Robert Rathbone. (Online
- PDF format) Base capital equity plans can be
used to accumulate and redeem member equity in a cooperative. Describes
how base capital plans operate, implementing them, and advantages and
disadvantages.
Section 13, Cooperative Statistics,
Charles A. Kraenzle. (Online
- PDF format ) Provides a statistical snapshot of U.S.
farmer cooperatives-the number by type, membership, business volume, net
income, and business volume by State.
Section 14, How To Start a Cooperative,
Galen W. Rapp. (Online
- PDF format) Outlines steps in organizing a cooperative -
determining economic need, selecting a steering committee, conducting
member surveys, drafting legal papers, acquiring capital, and hiring the
manager.
Section 15, Marketing Cooperatives,
Marc Warman. (Online
- PDF format) Discusses the various types
of marketing cooperatives and the marketing methods they use. Presents the
reasons why marketing cooperatives were developed.
Section 16, Reviewing Your Cooperative's
Annual Report, Roger A. Wissman. Guides members through
their annual report and suggests how members can use it in understanding
and evaluating their cooperative. Brief discussions of accounting
practices and simple comparisons are included.
Executive Summary of the Cooperative Education Task Force Report.
CIR 47. 8 pgs. 1993. John Dunn, et. al.
$2.50. This report provides highlights of the Cooperative Education
Task Force final report. It is based on surveys and regional conferences
conducted jointly by National Council of Farmer Cooperatives and USDA's
Agricultural Cooperative Service (now Cooperative Services of RBS.) in
1992. It stresses the need for an extensive nationwide cooperative
education effort to acquaint many diversified audiences with cooperative
concepts. (Complete report available as Service Report 47.)
Strategic Planning Handbook for Cooperatives.
CIR 48. 32 pgs. 1994. (Slightly revised 1995).
Jerry Namken and Galen W. Rapp. $4.50. (Online
- PDF format) This handbook discusses ways to facilitate
strategic planning in a cooperative. Facilities, personnel, and equipment
associated with the process are described along with rules for conducting
brainstorming sessions. The five phases of strategic planning are
described in detail. These include agreeing to plan, gathering and
evaluating facts, defining the plan, and evaluating results. Hints for
success are provided throughout.
Shared-Services Cooperatives.
CIR 49. 1995. 6 page brochure. Anthony C. Crooks.
et. al. FREE. (Online
- PDF format) This brochure briefly
outlines features of a shared-services cooperative. Members are businesses
or public entities that jointly acquire goods and/or services for the best
available price. Structural and operational characteristics that make
these cooperatives differ from other types of business are discussed.
Examples of shared services cooperatives show application to health care,
purchasing, pharmacy, educational service agencies, restaurant supply
purchasing, dealer-owned hardware stores, and cooperative day-care
centers.
What Is a Cooperative? Why Cooperatives Are Organized.
CIR 50. 1995. 4-page brochure. Galen W. Rapp.
FREE. (Online
- PDF format) This brochure provides a thumbnail sketch
of what a cooperative is, why cooperatives are organized, their basic
business principles, and the 10 basic organizing steps. Includes
information on how to contact USDA's Rural Business-Cooperative Service
for assistance in starting a new cooperative.
Base Capital Financing of Cooperatives.
CIR 51. 1995. 26 pgs. Robert C. Rathbone and
Donald R. Davidson. $4.00. (Online
- PDF format) Managing equity capital is the most
important financial activity for a cooperative. This report describes the
advantages and disadvantages of a base capital plan-a complete management
tool and how it works. Constructing, implementing, and operating a plan
are discussed. Topics include patronage refunds, per-unit retains, equity
redemption, and equity transfers.
Cooperative Merger/Consolidation Negotiations: The Important Role
of Facilitation.
CIR 52. 19 pgs. 1996. Bruce C. Reynolds, James J.
Wadsworth and Donald A. Frederick. FREE. (Online
- PDF format)The advantages of using an outside facilitator
in cooperative merger/consolidation talks are reviewed. Steps to follow in
the merger/consolidation ion process are surveyed. A more detailed
examination is provided of the negotiation phase. A facilitator helps
improve communication and the progress of developing alternative solutions
to many of the problem, that arise. Included is a section on working with
professional advisers and a checklist of key issues and tasks of the
process.
Cooperative Housing for Rural America.
CIR 53. 1996. 6-page brochure. Tracey Kennedy.
FREE. (Online
- PDF format) This pamphlet provides a quick sketch of
USDA's rural cooperative housing program. It describes housing
cooperatives, how they differ, from other types of housing, how they
operate, and benefits. Also listed are other sources for information about
cooperative housing and a description of the cooperative program in USDA's
Rural Development mission area.
Do Yourself a Favor: Join a Cooperative.
CIR 54. 9 pgs. 1996. Donald A. Frederick. FREE.
(Online -
PDF format) This popular 10-page brochure is an
excellent introduction to cooperatives for audiences who know little about
them-or need a brief reminder of the underlying concepts of cooperatives.
Already in its second printing, this brochure is being widely used to
reacquaint cooperative members and employees about how their organizations
work. Community and State and local government leaders are also good
audiences. The brochure talks about what a cooperative is, user ownership
and control, and benefits according to use. It describes the differences
between cooperatives and nonprofit associations.
Cooperatives 101: An Introduction To Cooperatives.
CIR 55. 40 pgs. 1997. Donald A. Frederick.
$4.50. (Online - PDF
or HTML
format) This report provides a comprehensive summary of basic
information about the cooperative way of organizing and operating a
business. It covers the nature and extent of their use, compares them to
other business structures, explains the role people play in cooperatives,
and discusses equity accumulation and income taxes. Readers gain a general
understanding of how cooperatives function.
Managing Your Cooperative's Equity.
CIR 56. 29 pgs. 1997. Robert C. Rathbone. $5.50.
(Online - PDF
format) This report serves as a guide for boards of directors and management on
how to manage their cooperative's equity. It encourages an active approach
and stresses the importance of financial planning and the need for
effective and ongoing communication with members. Equity accumulation and
redemption methods are discussed and key management considerations are
identified for each.
Understanding Cooperative Bookkeeping and Financial Statements.
CIR 57. 36 pgs. 1998. Robert W. Binion. $5.00.
(Online -
PDF format) This guide assists those with limited bookkeeping
experience and understanding of bookkeeping and financial statements. It
should be used as a learning tool for new cooperatives in developing and
understanding basic accounting procedures.
Table of Contents
Research Reports
Fishery Cooperatives.
Research Report 44. 15 pgs. Reprinted
1988. (Online
- PDF format) William R. Garland and Phillip F. Brown. $1.50. This study
describes the organizational and financial structure and operational
activities of U.S. fishery cooperatives. Will help fishers form new
cooperatives or plan changes in existing ones. Information on 70 fishery
cooperatives of all types, sizes, and locations is summarized by region
and State. Data cover organizational structures; type and volume of
fishery products, supplies, and services; operating revenues; balance
sheet data; sources of debt financing; and equity redemption practices.
Using Export Companies To Expand Cooperatives' Foreign Sales.
Research Report 52. 17 pgs. 1985.
Arvin R. Bunker and Tracey L. Kennedy. $1.50. (Online
- PDF format) Many agricultural cooperatives can expand
foreign sales by using export management companies (EMCs). Small
cooperatives may find them particularly useful. Discussion of EMCs covers:
services and products handled; market coverage; fees, margins, and costs;
ownership and financial structure; advantages and disadvantages; and
guidelines for selecting an EMC and Export Trading Companies.
Farm Women and Agricultural Cooperative in Kentucky.
Research Report 65. 54 pgs.
1987. Lorraine Garkovich. This is a two-stage
study of Kentucky farm women's attitudes toward and involvement in farm
supply and marketing cooperatives.
Structuring for Member Control in Large Cooperatives.
Research Report 72. 29 pgs.
1988. Thomas W. Gray. This study examines the evolving problems of
member control in a large centralized dairy cooperative. It reviews
the elected and appointed positions, the structuring of relationships
between positions, as well as duties of respective positions.
Farmers' Buying and Selling Patterns: Implications for
Cooperatives.
Research Report 73. 15 pgs. 1988.
Emerson M. Babb. $1.25. (Online
- PDF format) This research analyzes farm characteristics
and other factors that affect the buying and selling behavior of farmers.
Information for 1986 was obtained from 2,537 farmers in the Midwest and
Southeast. The major finding is that behavior of farmers does not vary
greatly by size and type of farm. However, understanding some differences
provides the basis for better service and increased patronage.
Designing Membership Structures for Large Agricultural
Cooperatives.
Research Report 75. 49 pgs. 1988.
Gillian Butler, $2.50. (Online
- PDF format) This study develops strategies that
large cooperatives can use to improve their membership structures. Eight
case studies illustrate the membership structures of diverse types of
agricultural cooperatives. The study concludes that cooperatives that have
implemented strategies consistent with organizational design principles
provide effective mechanisms for member control.
Changes in Financial Profile of Cooperatives Handling Grain:
First Handlers With $5 Million or More in Sales in 1985 and 1983.
Research Report 76. 42 pgs. 1988.
David E, Cummins and Francis P. Yager. $2.50. (Online
- PDF format) This report provides data and financial
analysis of U.S. grain cooperatives. Storage capacity, grain volume, total
sales, and accessibility to railroads are examined. A good source of
comparative data for measuring performance. Data based on a survey of
2,275 grain marketing cooperatives. (Also see Research Reports 117 and
132.)
Farmer Cooperatives: Members and Use.
Research Report 77. 42 pgs. 1989.
Charles A. Kraenzle, Roger A. Wissman, Thomas Gray, Beverly L. Rotan, and
Celestine Adams. $2.50. Major characteristics of farmer members of
marketing and supply cooperatives and changes since 1980 are described.
The focus is on member and nonmember use. Information is given by region,
farm type, farm size, and operator age. While a majority of all farmers
were involved with cooperatives, the number of members vs. nonmembers
served declined. The percent of larger farmers being served grew from 1980
to 1986.
Nonqualified Notices: An Alternative for Distributing
Cooperative Earnings.
Research Report 80. 61 pgs. 1989.
Jeffrey S. Royer and Roger A. Wissman. $3.00. (Online
- PDF format) Nonqualified patronage
refund and per-unit capital retain allocations offer an alternative to
allocate patron equity that may have advantages over methods used by most
cooperatives. This report concludes that nonqualified allocations can be
used to delay patron taxes and income and avoid negative cash flows due to
taxes. They also offer cooperatives an additional tool for tax planning,
tax management, and handling losses.
Leasing As An Alternative Method of Financing for Agricultural
Cooperatives.
Research Report 83. 56 pgs. 1990.
Glenn D. Peterson and Eric E. Gill. $3.00. (Online
- PDF format) Leasing may be an
alternative to traditional methods of debt financing. The use of leasing
by agricultural cooperatives is small and growth is slower than in other
industries, primarily because of lack of understanding. The publication
discusses lease contracting from a pre- and post-1986 tax reform
standpoint.
Dairy Farmers' Participation in Cooperatives.
Research Report 86. 14 pgs. 1990.
Thomas W. Gray, Roger A. Wissman, Charles A. Kraenzle, Beverly L. Rotan,
and Celestine C. Adams. $2.00. (Online
- PDF format) The extent of dairy farmers' economic
participation in cooperatives is explored. The report found that nearly 90
percent of all dairy farmers had some affiliation with cooperatives in
1986. In general, percent of participation increased with farm size. Areas
for continued growth are identified.
Guide for Prospective Agricultural Cooperative Exporters.
Research Report 93. 40 pgs. 1990.
Alan D. Borst. $3.00. (Online
- PDF format) The different aspects of exporting that a U.S.
agricultural cooperatives must consider to develop a successful export
program are discussed. Major topics include factors in making the decision
to export, sources of assistance, developing an export marketing strategy,
sales considerations, and completing the transaction. Helps cooperative
management, personnel, and members gain added understanding of the export
process and provides a basic reference tool for experienced and novice
exporters.
Membership: An Organizational View
Research Report 96. 32
pgs. 1991. Thomas W. Gray. This study examines the
membership structure of a large centralized cooperative from an
organizational workability view. Structure is created by dividing
membership organizationally, i.e., assigning different roles and tasks to
different groups of members, as well as to individual members, and
bringing coordination to these differentiations.
Strategic Planning Systems of Large Farmer Cooperatives.
Research Report 103. 27 pgs. 1992.
James Wadsworth. $3.00. (Online
- PDF format) This report describes the methods, procedures,
and functional relationships that make up strategic planning systems of
four large farmer cooperatives. Large cooperatives interested in strategic
planning can use these case studies to help implement or improve their own
systems. An analysis indicated cooperatives had well-developed,
comprehensive, and active strategic planning systems.
Bargaining Associations in Grower-Processor Markets for Fruits
and Vegetables.
Research Report 104. 19 pgs. 1992.
Julie Iskow and Richard Sexton. $2.00. (Online
- PDF format) This report presents findings of a national
survey of active fruit and vegetable bargaining associations and provides
an in-depth description of cooperative bargaining in the grower-processor
markets for fruits and vegetables. Associations represented 36
commodities; sought higher and more stable prices; cited lack of volume
control and insufficient memberships as operating obstacles; and used
legal action to enforce good faith bargaining laws.
Cooperative Marketing Agreements: Legal Aspects, 1992.
Research Report 106. 57 pgs. 1992.
John Reilly. $3.00. (Online
- PDF format) This report is intended to assist cooperative
managers, directors, and their professional advisers in drafting new
cooperative marketing agreements as well as evaluating and updating
existing agreements. Reviews basic legal principles governing marketing
contracts; examines parts of a marketing agreement in detail; and shows
examples of common provisions in agreements.
Agricultural Exports by Cooperatives, 1990.
Research Report 107. 17 pgs. 1992.
Karen J. Spatz. $ 3.00. (Online
- PDF format) Extent of agricultural cooperative activity in
exports is reviewed in this report. Exports by 116 cooperatives in 1990
were valued at $4.1 billion. Largest dollar value of exported items were
grains and feeds by 18 cooperatives and fruits and vegetables by 41
cooperatives. Largest markets were Southeast Asia and East Asia.
Strategic Planning: A Conceptual for Small and Midsize Farmer
Cooperatives.
Research Report 112. 19 pgs. 1993.
James Wadsworth, James Staiert and Beverly Rotan. $3.00. (Online
- PDF format) Strategic planning, a decisionmaking and
planning tool, can be used to enhance cooperative operations and
probability of success. Basic elements and attributes are described. This
report presents information on how strategic planning can be implemented
as a system or process in small or midsize cooperatives. Basic elements
and attributes are defined and described in the context of cooperative
organizational structure.
Cooperative Exporters and Foreign Technical Standards.
Research Report 113. 21 pgs. 1993.
Alan Borst, Bruce Reynolds. $3.00. (Online
- PDF format) Technical standards of the foreign
markets to which cooperatives export or plan to enter are outlined. The
roles of Federal and State Governments and international government
organizations regarding these standards are described. The objective of
the study is to help agricultural cooperative exporters more effectively
manage the costs of dealing with the technical standards and regulations
of foreign countries to which they export.
Cooperative Employee Compensation.
Research Report 114. 34 pgs. 1993.
Beverly Rotan. $3.00. (Online
- PDF format) Looks at how education, cooperative function,
and geography influence patterns in compensating cooperative employees.
Job responsibility, decisionmaking, and performance were the three most
important factors for setting salaries, according to the survey conducted
for this report. Health, life, and disability insurance were the most
commonly paid benefits.
Marketing and Transportation of Grain by Local Cooperatives.
Research Report 115. 16 pgs. 1993.
Charles L. Hunley and David E. Cummins. $3.50. (Online
- PDF format) More than 1,700 local first-handlers-of-grain
cooperatives surveyed for this report marketed 5.1 bushels of grain in
1990-91. Corn and wheat were the primary commodities marketed. More than
half the grain sold was moved by truck. Storage capacity, State and
Federal licensing, turnover rate, grain bank, and rail service also are
examined.
Cooperatives' Role in Hog Contract Production.
Research Report 116. 22 pgs. 1993.
V. James Rhodes. $3.00. (Online
- PDF format) This report highlights and interprets two
national surveys of commercial hog producers, interviews with several
large producers and numerous cooperative managers, and reviews the pork
industry press about structural and contractual developments over the past
several years. Its purpose is to assist cooperatives in their strategic
thinking regarding the hog industry.
Corn Belt Grain Cooperatives Adjust to Challenges of 1980s,
Poised for 1990s.
Research Report 117. 35 pgs. 1993.
David Cummins. $3.00. (Online
- PDF format) This report presents information for 1983
through 1991 on the physical and financial structure adjustments made by
local first-handlers-of-grain in the Corn Belt. Annual sales of these
cooperatives were at least $5 million, more than half in grain. Most also
handled farm supplies and all provided related services. Local cooperative
grain handlers were faced with abrupt changes in export markets for grains
and oilseeds, shifts in Government policy, and occasional drought,
accompanied by wide swings in grain prices.
Livestock, Wool, Poultry, and Meat Cooperatives Function,
Marketing, and Services.
Research Report 118. 35 pgs. 1993.
T. Fred White, Jr. $3.00. (Online
- PDF format) Outlines marketing methods and services
used by cooperatives handling livestock, wool, poultry, and meats. Data
from 201 cooperatives were analyzed. Functions and services offered and
marketing techniques used by cooperatives are outlined. This report may be
used by potential or existing cooperatives for performance evaluation or
planning.
Cooperative Education Survey: Cooperatives' Version Summary of
Findings.
Research Report 119. 23 pgs. 1993.
John R. Dunn. $3.00. (Online
- PDF format) This report summarizes and analyzes responses by
cooperative organizations to a survey concerning cooperative education
issues. The survey was conducted jointly by USDA’s Agricultural
Cooperative Service and the National Council of Farmer Cooperatives. It
was one component of a multi-faceted examination of the needs and
priorities for contemporary cooperative education.
Imports by Cooperatives, 1991.
Research Report 121. 13 pgs. 1993.
Karen J. Spatz. $3.00 (Online
- PDF format) Thirty cooperatives reported imports valued at
$483.64 million in 1991. Farm supplies accounted for the largest share,
nearly 70 percent or $323.52 million. Agricultural cooperative commodity
imports accounted for $137.75 million. Canada provided more than 60
percent of the imports to U.S. cooperatives. Fifty-two of the 59
cooperative importers/exporters queried responded to the survey.
Cooperative Grain Marketing: Changes, Issues, and Alternatives.
Research Report 123. 18 pgs. 1994.
Marc Warman. $3.00. (Online
- PDF format) Changes experienced by the cooperative grain
marketing industry during the past two decades are examined. The different
influences and factors that led to these changes are analyzed. Issues
currently affecting grain marketing cooperatives and which will define the
future environment in which they operate are also discussed. Also included
is an outline of directions cooperatives can follow to become more
competitive.
Equity Redemption and Member Equity Allocation Practices of Ag
Co-ops.
Research Report 124. 25 pgs. 1993.
Robert C. Rathbone and Roger A. Wissman. $4.00. (Online
- PDF format)This 1991-92 survey of farmer cooperatives shows
current equity redemption practices including how equity is distributed
between allocated and unallocated accounts. This report updates the
previous survey of nearly 20 years ago and reflects many changes in the
financial, operational, and structural makeup of agricultural
cooperatives. Equity redemption practices are at the center of all
cooperative financial considerations.
DairiMac: An Export Marketing Agency-in-Common for Dairy
Cooperatives.
Research Report 126. 33 pgs. 1993.
Carolyn Betts Liebrand and Karen J. Spatz. $3.50. (Online
- PDF format) Lower Government support prices and increased
foreign competition are facing U.S. dairy cooperatives. To take advantage
of new marketing opportunities and retail control, dairy cooperatives can
organize a marketing agency-in-common (MAC). This report develops a model
cooperatives can use in designing a MAC. Elements for a successful MAC are
incorporated in this model designed for exporting bulk and differentiated
dairy products.
Cooperative Marketing Agencies-in-Common.
Research Report 127. 32 pgs. 1994.
Bruce J. Reynolds. $2.00. (Online
- PDF format) Marketing agencies-in-common (MACs) have
been used by farmer cooperatives for many years to accomplish specific
marketing activities. But little attention has been given to how MACs
differ from other organizations, particularly from other federated
cooperatives. This report explains how MAC members retain ownership of
their individual assets while the common agency produces supplementary
services such as group communications and product selling coordination.
First-Handler Grain Cooperative Elasticities.
Research Report 128. 19 pgs. 1994.
Anthony C. Crooks and David E. Cummins. $3.50. (Online
- PDF format) This report is based on balance sheet and
operating statement data from annual cooperative reports as part of an
annual survey of grain marketing cooperatives. This economic model is
constructed to measure grain cooperatives' output supply response, changes
in factor demands, and substitution rates among production factors used by
grain cooperatives in four major U.S. producing areas. Estimates were
obtained front local cooperative, with $5 million or more in total sales
in four types of commodities, including corn-soybean, wheat-sorghum,
wheat-barley-oats, and wheat-barley.
Full-Time Employees, Sales, Assets of Selected Farmer
Cooperatives.
Research Report 129. 23 pgs. 1994.
Charles Kraenzle. $3.00. (Online
- PDF format) The number of full-time employees, sales,
and total assets of a select group of 509 farmer cooperatives in 1981,
1986, and 1991 are examined by asset group and type. Ratios studied varied
by cooperative size over the years. This report shows trends and changes
in employee numbers. It also provides information for managers and
directors to use in comparing the number of full-time employees in their
organizations with those of the same type of total asset category.
Farm Bargaining Co-ops: Group Action, Greater Gain.
Research Report 130. 160 pgs. 1994.
Gerald D. Marcus and Donald A. Frederick. $5.00. (Online
- PDF format) This report traces
the history and development of bargaining cooperatives that have been used
by agricultural producers for decades as a self-help tool to enhance the
income they realize from the sale of their crops. Case studies illustrate
historical and contemporary bargaining association activity. Future
challenges and opportunities also are discussed.
Membership Structural Design: A Pilot Test on DHI Cooperatives.
Research Report 131. 23 pgs. 1994.
Thomas W. Gray and Gillian Butler. $4.00. (Online
- PDF format) The large number of members in a cooperative
can create problems for the democratic process and governance. This report
develops a theory for structuring members to improve democratic
opportunities and responsiveness. Aspects of these propositions tested
against data from dairy herd improvement associations in Wisconsin are
supported. Potential structural design options are suggested.
Wheat Grain Cooperatives Adjust to Challenges of 1980s, Poised
for 1990s.
Research Report 132. 60 pgs. 1994.
David E. Cummins. $4.00. (Online
- PDF format) This report examines physical and financial
structure made during 1983-91 by local first-handlers-of grain
cooperatives in three major wheat areas: Northern Plains, Southern Plains,
and Pacific Northwest. Annual sales were at least $5 million and mostly in
grain. These cooperatives adjusted to drought conditions, changing export
markets, and Government policy shifts with better financial management,
particularly in long-term debt and operating capital.
Marketing Operations of Dairy Cooperatives.
Research Report 133. 33 pgs. 1994.
K. Charles Ling and Carolyn Betts Liebrand. $4.00. (Online
- PDF format) This report gives a detailed overview of the
market status of the nation's dairy cooperative sector, based on a survey
of all U.S. dairy cooperatives. It supplies a region-by-region analysis of
cooperative market share of dairy commodities. It also examines price
incentive programs, plant operations, and supply and grade factors, among
other issues of interest to the industry.
Analysis of Income Statements of Local Farm Supply and
Marketing Cooperatives.
Research Report 134. 33 pgs. 1994.
David S. Chesnick and E. Eldon Eversull. $4.00. (Online
- PDF format) This study evaluates operating statements of
1,336 local farm supply and marketing cooperatives that survived the
agricultural recession in the early to mid 1980s. Trends of different
cooperative sizes, types, and profitability levels illustrated. The main
focus was on revenues, sources of expenses, and how these expenses changed
over time. Managers and directors can use this data to help analyze and
compare the operations of their cooperatives with those participating in
this study.
Value-Added Contributions by Ag Cooperatives.
Research Report 135. 35 pgs, 1995.
Jerry C. Namken, E. Eldon Eversull, and David S. Chesnick. $4.00.
This research studies the value-added concept as applied to cooperatives
as a measure of economic performance. Current industry-accepted
performance measures usually evaluate individual operations or investment
and used, singly, are inadequate for assessing overall performance. A
value-added statement provides an appropriate supplement to the income
statement. It shows how the dollar amount of value that is added to the
product is distributed to those contributing to its creation.
Appraising Manager Performance.
Research Report 136. 48 pgs. 1994.
Galen W. Rapp. $5.00. (Online
- PDF format) A major duty of the board of directors is to
hire and appraise the performance of the cooperative's manager. Larger
cooperatives have access to both outside and internal expertise in
performing this function. Many smaller cooperatives in turn, don't have
the advantage of a personnel department to implement an appraisal program
or provide the training to productively conduct the appraisal. This
publication offers a selection of proven tools from multiple sources that
cooperatives can implement in conducting an effective evaluation program.
Cooperatives in the U.S. Citrus Industry.
Research Report 137. 78 pgs. 1994.
James A. Jacobs. $5.00. (Online
- PDF format) This is the first known detailed report that
describes the position and functions of cooperatives in the U.S. citrus
industry. Cooperatives play an important role in the handling and
marketing of both fresh and processed citrus products. Cooperatives range
from small, local fresh packinghouse associations to large cooperative
federations with complete comprehensive marketing and sales programs in
both fresh and processed markets. The report is intended as a reference
guide for cooperative managers and members, professional advisors, and
anyone involved in the professional activities or research in the citrus
industry.
Analysis of Balance Sheets of Local Farm Supply and Marketing
Cooperatives.
Research Report 138. 34 pgs. 1995.
Eldon Eversull and David Chesnick. $4.00. (Online
- PDF format) Balance sheet data from
1983 to 1990 for 1,337 farm supply and marketing cooperatives is examined.
Trends of major balance sheet classifications and financial ratios are
presented for four cooperative sizes and types. The information is
intended to give managers and directors a basis for comparing their
cooperative with the historical performance of others with representative
cooperative data.
Consolidation of Balance Sheet Components During Cooperative
Mergers.
Research Report 139. 32 pgs. 1995.
James Wadsworth and David Chesnick. $4.00. (Online
- PDF format) Implications of combining
balance sheet components during cooperative mergers are discussed,
including methods of combining member equities. Several case studies of
cooperatives that have merged are included. This report is intended to
help cooperative leaders and others better understand financial aspects
involved in mergers and developing a plan to combine major balance sheet
components for merger, consolidation, or acquisition.
Shared-Services Cooperatives.
Research Report 141. 14 pgs.
Reprinted 1997. Anthony C. Crooks, Karen Spatz, and Marc Warman. $4.00.
(Online -
PDF format) The general structure and operations of
shared-services cooperatives and benefits that accrue to their owners are
discussed in this report. It provides insight into the corporate
structure, governance, and management and describes elements that promote
the success of these cooperatives. This type of cooperative is widely
adapted to rural community services provided by schools, hospitals, small
businesses, churches, and local governments by lowering operating cost by
obtaining services and products through these organizations.
Niche Guide for Lamb Cooperatives.
Research Report 142. 20 pgs. 1995.
James Bell and Tammy Kazmierczak. $3.00. Low market prices have many
lamb producers looking for alternative market outlets. The two types of
niche markets targeted by lamb marketing cooperatives are described. This
guide was developed from interviews with four marketing cooperatives and
one producer group that were actively marketing lambs. Also interviewed
were five producer groups planning to market lamb in the future.
Information was collected on products sold, market outlets, and marketing
programs used to target those outlets.
Petroleum Cooperatives, 1993.
Research Report 143. 15 pgs. 1995.
E. Eldon Eversull and John R. Dunn. $4.00. (Online
- PDF format)
Agricultural cooperatives
play a significant role in providing petroleum products to U.S. farmers
and rural markets. A 1993 study shoved they provided 41 percent of the
petroleum products used by U.S. farmers for farm production, up slightly
from 1988. More than 2,500 regional and local cooperatives sold $5.2
billion worth of petroleum products in 1993. Challenges to cooperatives
and new opportunities are outlined.
Role of Local Co-ops In the Emerging Swine Industry.
Research Report 144. 19 pgs. 1995.
Julie A. Hogeland. $4.50. (Online
- PDF format) This report examines the future of regional
and affiliated local cooperatives in a swine industry faced with massive
structural upheaval. Five Midwest regionals participated in a survey of
2,000 local cooperatives to determine their reaction to industry changes,
how they are helping producers adjust, and services locals want from the
regionals in this endeavor. Failure to respond to the changing market
could seriously undermine the economic position of both producers and
their cooperatives.
Dairy Member Frustration and Solidarity Problems: A
Qualitative Analysis.
Research Report 145.
31 pages 1996. Thomas W. Gray. $5.00. This is a qualitative analysis
of 2,000 written comments by members of two dairy cooperatives.
Cooperatives and New Uses for Agricultural Products: An
Assessment of the Fuel Ethanol Industry.
Research Report 148. 24 pgs. 1997.
Anthony C. Crooks. $5.00. (Online
- PDF format) This report provides an overview of the
ethanol fuel industry and documents involvement of cooperatives and other
businesses in it. An industry overview looks at production technology,
costs, future of the industry, emerging technologies, and market demand.
Both U.S. energy and agricultural policy toward ethanol are examined along
with research on national and regional impacts, particularly as applied to
the national and regional impact of U.S. rural economic development. New
uses considered for potential returns, capital required and financing,
market growth potential, and competition and market access. Dependence on
Government subsidy and political support also are reviewed.
Local (Co-op) Petroleum Operations.
Research Report 149. 13 pgs. 1996.
David Chesnick. $4.50. (Online
PDF format) One of the most important farm production
supplies provided by local cooperatives to their farmer-members and rural
communities is petroleum. This report examines petroleum operations of
local cooperatives and their importance to the rural community. The main
emphasis is one product mix, services, supply source, and competition.
Cooperatives are analyzed based on various characteristics such as size,
type, and region.
Strategic Planning Study of the Dairy Herd Improvement System.
Research Report 150. 33 pgs. 1996.
James J. Wadsworth. $5.00. (Online
- PDF format) Dairy industry changes pose significant
challenges to the dairy herd improvement (DHI) system. This report
provides an overview and strategic planning study of DHIs, concentrating
on assessing current trends and conditions of the industry and how DHIs
are structured within it. Information is provided for the principal DHIs
to carry out strategic planning. A model is developed to analyze industry
trends, define available strategies and evaluate alternative directions
the DHIs can take in striving to achieve organizational and system-wide
goals.
Strengthening Ethics Within Agricultural Cooperatives.
Research Report 151. 52 pgs. 1997.
Paul Lasley, Phillip Baumel, Ronald Deiter, and Pat Hipple. $5.00. (Online
- PDF format) This study discusses ethical concepts,
problems and possible solution to the perceived decline of ethics in
farmer cooperatives. Cooperatives are challenged to distinguish themselves
from other organizations and to strengthen their competitive advantages by
being leaders in developing and emphasizing ethical business behavior. The
report presents a step-by-step procedure for leaders to use in maintaining
and improving the ethical conduct of their cooperatives.
Dairy Cooperatives' Role in Managing Price Risks.
Research Report 152. 15 pgs. 1996.
K. Charles Ling and Carolyn B. Liebrand. $5.00. (Online
- PDF format) The dairy industry's move toward a
market-oriented economy has created a degree of price volatility. This
report focuses on dairy cooperatives' role in managing price risks for the
benefit of producer-members who are also the owners and patrons.
Discussions in the report may not be applicable to proprietary handlers'
risk management activities because they are fundamentally different from
cooperatives. This report also educates producers about use of futures,
options, and forward contracting that are used extensively for price
hedging by other commodities and catching on in the dairy industry.
Response of Cooperative Elevators to Changes In Government
Policies.
Research Report 153. 21 pgs.
1997. Larry Stearns, David W. Cobia and Marc Warman. $4.50. (Online
- PDF format) The impact of reduced Government storage
payments from 1988 to 1992 on the excess storage capacity and structure
and operations of 71 cooperatives in seven States are reviewed. The affect
of other Government programs such as Payment-in-Kind, grain sales, and the
Conservation Reserve Program are also considered along with financial
impact on the cooperatives. The changes resulted in mergers, acquiring
additional or eliminating some storage capacity, and increased
rail-loading capacity.
Analysis of Financial Statements: Local Farm Supply, Marketing
Cooperatives.
Research Report 154. 31 pgs. 1997.
Eldon Eversull and Beverly L. Rotan. $4.50. (Online
- PDF format) The balance sheets and
income statements of local farm supply and marketing cooperatives are
examined, comparing 1994 and 1995, and trends over the past 10 years The
data examines four cooperative sizes and types. Common size income
statements and balance sheets are used to compare different cooperative
sizes and types. Trends for major balance sheet and income statement items
and ratio analysis are used to compare and contrast cooperatives by size
and type.
Decision-Making in Cooperatives With Diverse Member Interests.
Research Report 155. 18 pgs. 1997.
Bruce J. Reynolds. $4.50. (Online
- PDF format)Agricultural cooperatives operate as competitive
businesses that must maintain a general consensus among members with
diverse economic interests. Operating in volatile markets and in a
continuously changing economy involves complex strategic planning and
decision-making in order to build member cohesiveness and support for
cooperatives. This report examines member consensus and policy consistency
in a strategic framework. Strategic implications and outcomes from
competition with firms that can offer more individualized terms and
selectivity in market transactions are analyzed by using game theory
techniques. The report outlines how cooperatives can define their
businesses and develop planning techniques that consider the response and
impact of competition and diverse member interests.
Voting and Representation Systems in Agricultural Co-ops.
Research Report 156. 12 pgs. 1997.
Bruce J. Reynolds, Thomas W. Gray and Charles A. Kraenzle. (Online
- PDF format) This report examines two interrelated aspects
of cooperatives representation-determining voting power of individual
member, and determining how directors are elected to cooperative boards.
The use of one-member, one-vote and proportional voting systems in U.S.
cooperatives by type and function and membership size. Direct-membership,
federated, and mixed cooperatives are examined. The report also documents
the organizational use of at-large, geographic districting, and delegate
systems as well as combinations of them.
Cooperatives in a Changing Global Food System.
Research Report 157. 13 pgs. 1997.
Michael F. Seipel and William D. Heffernan $5.50. (Online
- PDF format) This study examines
how U.S. agricultural cooperatives are responding to current trends toward
the globalization of the agricultural and food sector. Information from
three case studies illustrates the extent to which cooperatives'
organizational structure may limit or enhance their ability to compete
with investor-owned firms (IOFs) on a global scale. Concentration levels
in key agricultural production, processing, and distribution markets are
reviewed.
Strategies for Survival by Cooperative Country Elevators
Revisited.
Research Report 158. 21 pgs. 1997.
Larry Sterns, David W. Cobia and Marc Warman. $5.00. (Online
- PDF format) 'The structure
and operations of local cooperative elevators were affected by excess
storage capacity, modifications in Government programs, and other factors
during the late 1980s and early 1990s. While the reduction in Government
storage payments had the greatest impact on elevator operations, other
programs such as Payment-In-Kind (PIK), Government grain sales (Commodity
Credit Corporation (CCC) catalog and auction sales), and Conservation
Reserve Program (CRP) also affected cooperative elevator activities. In
1988 and 1992, 71 cooperative managers were asked to rank a number of
factors that affected cooperative operations and t. rank possible
management strategies as a practical response. This report presents these
rankings and analyzes management strategies, implemented between 1988 and
1992, their degree of success, and their importance in keeping the
cooperative elevator viable.
Marketing Coordination in Agricultural
Cooperatives.
Research Report 159. 13 pgs. 1997.
Roger A. Wissman. $5.00. (Online
- PDF format) The use of marketing agreements adds elements
of marketing coordination between members and cooperatives. Based on a
survey of marketing cooperatives, this report cites coordination levels by
cooperative type and characteristics associated with marketing
coordination. Cooperative bylaw provisions were included with marketing
agreement contracts as measures of coordination. Product characteristics
and related services, levels of investment in facilities, and
cooperatives' long-term contracts with customers were compared with levels
of coordination.
Performance of Cooperatives Handling Farm Supplies, by Region.
Research Report 160. 48 pgs. 1998.
Beverly L. Rotan. $5.00. (Online
- PDF format) Trends, performances, and financial measures
of 403 cooperatives handling farm supplies are compared for 1994 and 1995.
Some changes were small and others noteworthy. The report also looks at
major components of balance sheet, income statement, and financial ratios.
The information is suitable for management of cooperatives handling farm
supplies to compare their cooperative's general performance with others in
their geographic area.
Fertilizer Operations of Local Farm Supply and Marketing
Cooperatives.
Research Report 161. 23 pgs. 1997.
E. Eldon Eversull. $4.50. (Online
- PDF format) This report analyzes the fertilizer
operations of 497 local farm supply and marketing cooperatives. They were
surveyed about their 1996 fertilizer sales, source of product, competitors
and type of competition, and services offered or desired to offer. Four
questions focused on the relatively new use of global positioning and
geographic information systems in fertilizer use and application.
Fertilizer sales trends for these cooperatives during the past 11 years
were compared to questionnaire responses, sales growth, and a prior
survey. The data was also divided into 10 standard U.S. farm production
regions and four cooperative sizes and types.
Local Cooperatives' Role in Emerging Dairy Industry.
Research Report 162. 25 pgs. 1998.
Julie A. Hogeland. $5.50. (Online
- PDF format) Structural changes in the dairy industry,
such as the adoption of total mixed rations in place of manufactured
complete feeds and declines in milk production in the areas served by
locals, are bringing these cooperatives to a crossroads where they must
decide who will be their core customer. The ramifications of this choice
are increased through market segmentation which enables cooperatives to
more precisely meet the needs of producer-members but simultaneously
increases diversity among members, and, potentially among locals
themselves. Survey results form 247 locals indicated small producers of
less than 100 cows made up 80 percent of their clientele. To survive,
locals will need to take a more aggressive and informed approach to
sustaining small producers.
Cost of Capital for Agricultural Cooperatives.
Research Report 163. 1998. Glenn
Pederson. $5.50. (Online
- PDF format) Cooperatives face a problem in determining the cost
of membership. Solving the problem presents a challenge because the cost
of equity capital in a cooperative can't be derived directly from the
capital market like a publicly traded company. In this report, logical and
innovative approaches to making these important determinations of cost of
capital are presented along with the pros and cons on their applicability
to agricultural cooperatives. This report also studies the changing
capital structure (long-term debt and equity) of agricultural cooperatives
in the Upper Midwest from 1984-94. This study provides a useful backdrop
for considering the cost of capital issues.
Financial Statistics of Largest Dairy Cooperatives, 1980-95.
Research Report 164. 1998.
Michael D. Kane. $5.00. (Online
- PDF format) This study presents a compilation of
financial data obtained from the annual reports of the nation's largest
dairy cooperatives between 1980-95. These cooperatives are a major force
in the U.S. dairy industry. Financial data and ratios are present for the
group as a whole. Management and creditors can use the information to
gauge the financial health of an individual dairy cooperative compared
with the entire dairy cooperative industry. By 1995, they had an estimated
$5.4 billion in assets and held an 88-percent share of the nation's milk
marketings.
Participation in Ag Cooperatives: Scale, Regression Analysis.
Research Report 165. 1998. Thomas W.
Gray and Charles A. Kraenzle. $5.00. (Online
- PDF format) This research identifies characteristics
that influence member participation in cooperatives. Participation
measures include attendance at meetings, serving on committees or as
elected officers, and recruiting other farmers to join. Nineteen
characteristics were found statistically related to participation
including farm characteristics, member demographics, beliefs in
cooperative principles, collective action, member influence, cooperative
impartiality, and satisfaction with farming and cooperative officers.
A New Approach To Measuring Dairy Co-op Performance.
Research Report 166. 1998. K.
Charles Ling and Carolyn Betts Liebrand. $5.00. (Online
- PDF format) This report describes a new method to evaluate
and compare operational performance of dairy cooperatives. A business
performance measurement was modified to fit cooperatives. A cooperative is
creating extra value if its net operating margin can more than cover its
operating cost including the cost of operating capital (the sum of fixed
assets and working capital). The extra-value measure can be common-sized
by operating capital to create an extra-value index. The scale-neutral
index is an objective measure for comparing operating efficiency of dairy
cooperatives with investor-owned dairy firms.
Lessons From Producer-Owned Lamb Ventures.
Research Report 167. 1998.
Ronald Smith, Edward Smith, Ernest Davis, Richard Edward, and Gustavo
Molina. $5.00. (Online
- PDF format) This case study ealuates two producer-owned
lamb processing and marketing ventures, one in Texas and the other in
Virginia, and why they failed. Findings have relevance to future vertical
coordination efforts in the lamb processing and marketing arena in an
industry characterized by significant concentration among a few
established marketing firms. The researchers focused on organizational
background for the development of each venture, contributing factors to
failure, positive outcomes, and challenges for producer-owners in future
ventures.
Pooling Operations of Cooperatives.
Research Report 168. 1998. Andrew A.
Jermolowicz. $5.00. (Online
- PDF format) This report clarifies cooperative pooling
practices and presents the structural, managerial, financial, and
coordination aspects of a successful commodity pooling program. Pooling is
a marketing practice distinct to cooperatives and refers to a particular
way commodities are marketed. The report focuses on practices in the fruit
and vegetable industries although these commodity pools also are found in
the nut, rice, and dairy industries.
Performance of Co-ops Handling Farm Supplies.
Research Report 170. 1998. Beverly
Rotan. $5.00. Trends, performances, and financial measures of
403 cooperatives handling farm supplies are compared for 1994 and 1995.
Some changes were small and others noteworthy. The report also looks at
major components of balance sheet, income statement, and financial ratios.
The information is suitable for management of cooperatives handling farm
supplier to compare their cooperative's general performance with others in
their geographic area.
Local Farm Supply, Marketing Cooperatives Financial
Trends: Changes in the 1990s
Research Report 171. 1999.
E. Eldon Eversull. $4.50. (Online
- PDF format) This report analyzes the balance sheets and
income statements of 208 local farm supply and marketing cooperatives,
comparing information from 1991 through 1997. The data represent
four cooperative sizes and types. Common-size income statements and
balance sheets are used to compare and contrast these cooperatives.
Charts are used to look for trends in major balance sheet and income
statement items and financial ratios.
Financial Performance of Local Farm Supply, Marketing
Cooperatives, 1997
Research Report 172.
1999. Beverly L. Rotan. $4.50. (Online
- PDF format) This report analyzes the balance sheets and
income statements of local farm supply and marketing cooperatives,
comparing 1996 and 1997 and trends over the past 10 years. The data in
this report represent four cooperative sizes and types. Common size
income statements and balance sheets are used to compare different
cooperative sizes and types. Trends for major balance sheet and
income statement items and ratio analysis are used to compare and contrast
cooperatives by size and type.
Marketing Operations of Dairy Cooperatives
Research Report 173. 1999,
K. Charles Ling. (Online - PDF
or HTML
format) Information for this report came primarily from a survey
of all U.S. dairy cooperatives. In some cases, data were estimated
for nonrespondents based on their financial statements or other sources.
Data covers cooperatives' fiscal year ending in calendar 1997. These
fiscal years vary within the calendar year, so their data reflect some
differences in time periods. This report updates ACS Research Report
133 based on cooperative operations for the fiscal year ending in calendar
1992.
Cooperative Unification: Highlights From 1989 to Early 1999
Research Report 174. 1999, James
J. Wadsworth. (Online - PDF format) This report describes
cooperative unification activities. It discusses unification as a
means of strategic positioning for cooperatives, given changing industry
trends and conditions, and identifies the implications of unification and
potential subsequent strategies. Highlights of unification
activities, most of them among well-known cooperatives, are described for
the 10-year period, January 1989 - April 1999. Selected activities are
cataloged in the appendix, listed by date, naming the cooperatives
involved with a brief description of what the unification
entailed.
Table of Contents
Service Reports
Assessing Milk Handler Benefits.
Service Report 20. 28 pgs. 1988. John
R. Mengel. $1.50. This report describes important factors that must
be evaluated when choosing a handler. Among quantifiable factors are
programs that pay for different milk components, premium programs, hauling
arrangements, member services, insurance, production supplies, and
cooperative capital investments. Non-quantifiable factors include the
cooperative guarantee of a market, product representation, and other
benefits.
Directory of U.S. Agricultural Cooperative Exporters.
Service Report 21. 44 pgs. 1994. Karen
Spatz. $5.00. (Online
- PDF format) The updated directory of cooperative exporters
or their marketing agencies includes an index arranged by product type and
alphabetic listing of 102 cooperatives. Shown are the cooperative's
address, contact person, telephone and FAX numbers, and a description of
products exported. Some listings may include brands. In some cases
cooperatives have jointly established trading organizations which are
referred to under the heading Commodities Exported.
Directory of Farmer Cooperatives.
Service Report 22. 124 pgs. 1998.
Katherine DeVille, Jacqueline Penn and Charles Kraenzle. $5.00. (Online
- HTML format)This national directory contains a
listing by State of more than 400 farmer-owned marketing, farm supply,
bargaining, and service cooperatives. Where applicable, the e-mail and/or
Internet home page addresses were included. The directory also contains an
alphabetical index of cooperatives and a listing of State councils or
associations of cooperatives. For States with no cooperatives in the $45
million or more sales range in 1996, the largest in the State were
included in the directory. Others were included because of their
uniqueness of products handled or services provided.
How To Capture What Farmers Think.
Service Report 23. 31 pgs. 1989.
Michael D. Dalecki and Ernest B. Perry. $2.00. This guide helps
cooperative leaders determine the needs of both members and nonmembers.
Questionnaire construction is discussed along with other factors involved
in collecting data, such as confidentiality, nonresponse, missing data,
and coding. A sample questionnaire and subsequent follow-up mailings are
provided.
Fresh Vegetable Packing Costs for Six Small Cooperatives.
Service Report 25. 15 pgs. 1989. Edgar
L. Lewis. $1.75. Small-scale fresh vegetable marketing cooperatives
are gaining in importance as farmers turn to alternative crops for new
sources of income. Their success as business operations will depend on
management's ability to control costs and operate efficiently. This report
analyzes the operations of six small vegetable cooperatives and helps
identify the key cost variables, particularly in packinghouse operations.
Cooperative Brands.
Service Report 27. 92 pgs. 1990. Karen
J. Spatz and Bruce J. Reynolds. $5.00. (Online
- PDF format) This report is the third edition and
updates and expands an earlier publication on processed product brands,
adding all other types of brands cooperatives own in supplying and
marketing members' products. More than 1,000 brands are listed from 144
cooperatives. Listings are cross-referenced by brand, cooperative, and
commodity. Fresh fruit is the largest category with 327 brands. Forty-two
percent of the cooperatives represented their brands overseas.
Retained Ownership: Simulation and Financial Analysis Model.
Service Report 34. 40 pgs. 1993.
T. Fred White, Jr., and David Chesnick. $25.00. This user manual and
computerized disc contain a simulation model that enable cooperatives to
consider retained ownership of cattle in feedlots on behalf of
member-producers. The simulation model that has been developed requires
little computer knowledge, but provides various production and financial
analysis. Model is compatible with IBM PC computers.
Cooperative Education Task Force: Final Report.
Service Report 35. 51 pgs. 1993. John
R. Dunn. $3.50. (Online
- PDF format) This is the final report of the Cooperative Education
Task Force assembled by Agricultural Cooperative Service and National
Council of Farmer Cooperatives to examine existing and proposed needs to
reinvigorate cooperative education across the Nation. A three-front plan
for strengthening cooperative education is outlined.
Guide to Designing Benefit Packages for Cooperatives.
Service Report 36. 31 pgs. 1993.
Beverly Rotan. $3.00. (Online
- PDF format) This is a general guide for designing and
financing benefit packages, setting pay structures, and evaluating jobs of
cooperative employees. The report provides general guidelines but does not
address all the unique requirements, skills or risks associated with a
given position in a cooperative. Adjustments may be needed by newly
organized or existing cooperatives when replacing employee, who have
retired or left the organization.
Marketing Fed Cattle: Cooperative Opportunity
Service Report 38. 51 pgs. 1993.
Clement E. Ward, Timm J. Bliss, and Julie A. Hogeland. $3.00. (Online
- PDF format) Cattle
feeders increasingly concerned about market access and pricing methods due
to structural changes in the marketplace may wish to form a marketing
cooperative to collectively market cattle. Three types of fed cattle
cooperatives are discussed: bargaining cooperatives, electronic marketing
cooperatives, and integrated cattle feeding/meatpacking cooperatives.
Directory of U.S. Arts & Crafts Cooperatives.
Service Report 40. 35 pgs.
Revised 1996. Mary Ann Lambert. $5.00. (Online
-PDF format) The demand for quality,
handmade American crafts and appreciation for the time and effort spent on
producing them is increasing. This directory, produced to recognize the
Year of the American Craft, provides information for those seeking to
purchase authentic, handmade U.S. arts and crafts. It is a reference guide
for those interested in cooperative marketing efforts. Names of 77 craft
cooperatives and their addresses are listed by State. Another section
lists specific craft items and their cooperative sources.
Inventory Management Strategies for Local Farm Supply
Cooperatives.
Service Report 41. 22 pgs. 1994. James
Wadsworth. $4.00. (Online
- PDF format) This report presents important strategies for
farm supply cooperatives to use during everyday management of inventory
for sale to patrons. Concepts associated with the strategies are described
within the framework of a management plan. The material is intended for
farm supply cooperative managers and employees.
Farmer Cooperative Statistics, Annual Reports, 1988-98 .
Ralph Richardson, et.al. USDA collects statistics annually to
track the business trends of the nation's agricultural cooperatives. These
reports are used by research, technical assistance, education, planning,
and public policy purposes. Data, collected from a mail survey of all farm
cooperatives, includes membership numbers, business volume, and net income
for farmer cooperatives. Co-ops are classified by principal products
marketed and major business functions. State-by-State data also included.
Service Report 57 - 1998 - $5.00 (Online-
PDF format)
Service Report 56 - 1997 - $5.00
(Online - PDF
format)
Service Report 53 - 1996 - $5.00
(Online - PDF
format)
Service Report 52 - 1995 - $5.00
Service Report 49 - 1994 - $5.00
Service Report 43 - 1993 - $3.00 (Online
- PDF format)
Service Report 39 - 1992 - $3.00
Service Report 33 - 1991 - $3.00
Service Report 31 - 1990 - $3.00
Service Report 29 - 1989 - $3.00
Service Report 26 - 1988 - $3.00
Keys to Successful Cooperative Housing.
Service Report 44. 12 pgs. 1995.
Tracey Kennedy, Andrew Jermolowicz, Mary Ann Lambert, John Reilly, and
Beverly Rotan. $2.00. (Online
- PDF format) Key operating practices and philosophies of
successful housing cooperatives are common. These include joint ownership
and user-owner nature of cooperative businesses, at-cost operation, and
democratic control. A sound background in management and operational and
financial aspects of cooperatives helps ensure the success of new or
existing housing cooperatives.
Cooperatives: A Housing Alternative for Rural America.
Service Report 45. 32 pgs. 1995.
Tracey Kennedy, Andrew Jermolowicz, Mary Ann Lambert, John Reilly and
Beverly Rotan. $4.00. (Online
- PDF format) Cooperatives are a way to bring affordable
housing to rural America, where many communities face housing shortages
for low and moderate-income families and senior citizens. This guide
outlines basic information about how housing cooperatives work, how they
are formed, and the benefits and challenges they present. Sample housing
survey, articles of incorporation, bylaws, subscription agreement, and
occupancy agreement are included.
Basics of Organizing a Shared-Services Cooperative.
Service Report 46. 35 pgs 1995.
Anthony Cooks, Karen Spatz, and Marc Warman. $2.50. (Online
- PDF format) This manual describes ways to organize
shared-services cooperatives that are particularly adaptable to rural
America. These co-ops can provide community purchasing services for
schools, hospitals, small businesses, churches, local governments, etc.
The manual is also intended for use by private loan institutions and loan
specialists with USDA’s Rural Business-Cooperative Service in appraising
applications.
Proceedings of National and Pacific
Coast Bargaining Cooperative Conferences.
30 to 64 pgs. These reports present highlights of an annual
conference where leaders of the Nation's bargaining cooperatives share
insights on how to maximize the marketing power of their producer-members
and related challenges facing their cooperatives.
Service Report 55 - 1997 - $4.00 (Online
- PDF format)
Service Report 47 - 1994 - $4.00 (Online
- PDF format)
Service Report 42 - 1993 - $4.00 (Online
- PDF format)
Service Report 37 - 1992 - $4.00
Service Report 32 - 1991 - $4.00
Service Report 30 - 1990 - $4.00
Cooperative Employee Training: The Strategic Dimension.
Service Report 48. 20 pgs. 1995.
Beverly R. Rotan. $3.50. This report defines and evaluates some
techniques for training programs. Employee training programs, individual
philosophy, and evaluation of training of four cooperatives are examined.
Also included are key points for establishing training programs, or
further developing existing programs, and evaluating them. Information for
this report was obtained from a survey of four cooperatives, human
resources textbooks, and documents on strategic planning.
Creating 'Co-op Fever': A Rural Developer's Guide To Forming
Cooperatives.
Service Report 54. 24 pgs. 1998.
William Patrie. $6.00. (Online - HTML
or PDF format)
The author provides a rare insight into the
workings of establishing rural cooperatives based on his experiences
primarily in North Dakota. Although his development experience has
principally been with value-added agricultural cooperatives and
cooperative efforts with rural electric and telephone cooperatives, his
practical tips have wide application to many cooperative ventures in other
fields. The manual covers an array of development related topics ranging
from bringing organizers together, steering committees, and budgets to
selection of an attorney, accountant, and chief executive officer,
business planning, equity drives, and timing.
Cooperative Restructuring, 1989 - 1990.
Service Report 57. 1998.
James J. Wadsworth. $5.00. (Online
- PDF format) This report catalogs information on many of the
strategic restructuring activities involving agricultural cooperatives
over the past 10 years. Cooperatives are looking to restructure
their organizations in more advantageous ways. Unifications, joint
ventures, agreements, strategic alliances, expansions, contractions, or
revamping of operations have been taking place in various
capacities. This document lists 346 restructuring activities of
agricultural cooperatives. The period covered is from January 1989
through July 1998. Activities are listed, naming the cooperative(s)
involved, the type of activity, and a brief description of what occurred
and where.
Table of Contents
Miscellaneous Reports
Farmers, Cooperatives, and USDA: A History of Agricultural
Cooperative Service.
AIB 621. 292 pgs. 1991. Wayne D.
Rasmussen. Hard Cover $12.00; Soft Cover $10.00. Helping
agricultural producers organize and operate cooperatives to increase their
incomes and quality of living has been a long-standing USDA policy. This
book documents that story. Rasmussen describes the evolution of
cooperatives and how USDA policy implementation changed with political
parties, departmental restructuring, and the imprint of leadership
personalities. In tracing the history of USDA’s service to cooperatives,
the book provides insight into many of the major events that have impacted
the course of the nation's cooperative movement. For example, Chapter 4
examines how the farm depression of the 1920s led to the passage of the
Capper-Volstead Act. As the forward states: "This book demonstrates
that cooperation is an idea that works. Cooperation is a powerful
self-help tool forged on the hearth of economic democracy. When
cooperatives are a dimension of a capitalistic economy, markets perform
more efficiently and effectively in serving the public." The book
features nearly 100 historic illustrations, including photos of some of
the nation's first cooperatives, portraits of cooperative pioneers, and a
photo of President Warren Harding signing the Capper-Volstead Act in 1922.
Top 100 Cooperatives,
Financial Profiles, Annual, 1990-1997.
$2.00. Three articles from the fall of 1997 issues of Rural
Cooperative, magazine recap the annual series. Headlines reveal the
content of the articles: "Record Gross Revenues Do Not Translate Into
Higher Net Margins for Largest Co-ops;" "Continued Expansion of
Assets Shows Greater Reliance on Debt by Farmer Co-ops;" and
"Leveraging the Future? Higher Debt Limits Among Large Ag Co-ops May
be a Cause for Concern." The articles were authored by David
Chesnick. Earlier annual profiles available to 1990.
Top 100 Cooperatives 1997
Financial Profile.
Reprinted from Rural Cooperatives magazine, September -
December 1998. (Online
- PDF format) Headlines reveal the content of the articles:
"Largest Co-ops Suffer First Sales Decline Since '92 but
Consolidations Add a Bright Note," "Financial Position of
Nation's Largest Co-ops Stronger Despite Lower Sales," and
"Proactive Approach to Financial Health Pays Off for Nation's Major
Ag Co-ops.
Cooperatives and Rural Development: A
Report to Congress.
38 pgs. 1989. Prepared by Agricultural Cooperative Service. $3.00.
This report examines the needs of rural America and the way cooperatives
have helped meet those needs. It also explores the way cooperatives might
further help in rural development. The major conclusion is that the
cooperative is an extremely valid model with numerous applications to
rural development efforts.
Rural Development: Creating
New Opportunity for Rural America.
PA 1624. 7-page Brochure. 1998. FREE. (Online
- PDF format) This pamphlet describes the services of
the three sister agencies within USDA’s Rural Development mission
area-Rural Business-Cooperative Service, Rural Housing Service, and Rural
Utilities Service. A fourth branch, the Office of Community Development,
is working with the agencies to enhance the economy and living conditions
in the Nation's rural empowerment zones and enterprise communities. A
network of State field offices or USDA service centers administer the
programs in partnership with public and community-based organizations such
as cooperatives. Programs include financial assistance, business planning
and technical assistance to rural businesses, financing for rural housing
and community facilities, and developing infrastructure for businesses and
homes with modern telecommunications, electric power, and water service.
Cooperative Services Program Accomplishments
Fiscal Year 1996 and Future Projects for FY 1997-99.
61 pgs. Michael D. Kane. FREE. Highlights program accomplishments
in FY 1996 of Cooperative Services unit of Rural Business-Cooperative
Service (RBS) during a year of preliminary reorganization in USDA. Federal
Government support for cooperative programs continued for its 69th
consecutive year. Among accomplishments for the year were: participated in
114 research projects; worked on 112 technical assistance projects
servicing 121 cooperatives or groups of producers in 35 States; helped
incorporate five new cooperatives; and responded to more than 1,100
requests for information on cooperatives; and distributed 120,000
cooperative-related publications. The agency's bimonthly Rural
Cooperatives magazine marked its 65th year of publication.
Business and Industry Guaranteed Loan
Program.
8-page Brochure. Revised 1997. FREE. The Business and Industry
Guaranteed Loan program of USDA’s Rural Business-Cooperative Service is
used to create and preserve jobs in rural areas through the creation and
support of viable rural businesses. This financial program also is used to
improve the economic and environmental climate of rural communities. It
expands the existing private credit structure in rural areas by helping
local lenders make and service loans for business, which will provide
lasting community benefits. The program typically guarantees loans on up
to 80 percent of the original loan amount. This pamphlet discusses
eligibility, benefits, and how to participate. Cooperatives are eligible
borrowers.
Table of Contents
Turnkey Instructional Programs
Understanding Cooperatives
This program contains an Instructor's Guide with 7 lesson plan units;
all teachers and student references; computer software; and a 1-year
subscription to Rural Cooperatives magazine. Each lesson plan unit has a
discussion guide, suggested student activities, overhead visual masters
student handout sheets, and evaluation tests with answer sheets. $50.
Director Training Program
This program of nine video modules provides new cooperative directors
with the basic training they need to understand how to serve in their new
roles. The series is targeted at first time directors of small and medium
cooperatives, both agricultural and nonagricultural.
The series, which includes videos with group exercise, participant
notebooks, and facilitator guides, examines cooperative basics, director
duties and responsibilities, board-management relations, and cooperative
finances. The videos were developed under a cooperative research agreement
with USDA’s Rural Business-Cooperative Service and are available from
University of Wisconsin Center for Cooperatives at Madison, Wis. Phone:
608-262-7390. Price: $275.
Here are the nine module titles:
1, Cooperatives: A Special Kind of Business
2, Part 1-What Directors Do: Duties and Responsibilities
2, Part 2-What Directors Do: Duties and Responsibilities
3, Part 1-Providing Leadership
3, Part 2-Providing Leadership
4, Part 1-Directing Management for Desired Results: Board-Management
Relations
4, Part 2-Directing Management for Desired Results: Board-Management
Relation
5, Part Getting Control Over the Present: Financial Matters
5, Part 2 Getting Control Over the Present:Financial Matters
Table of Contents
Publications by
Subject Matter
This section lists all publications under subject matter headings. One
publication may be listed several times because its total content crosses
more than one of the subject headings. For additional information about
listed publications, refer to the first section where the publications are
listed by series.
DIRECTORIES
Directory of Farmer Cooperatives, SR 22
Directory of U.S. Agricultural Cooperative Exporters, SR
21
Directory of U.S. Arts and Crafts Cooperatives, SR
40
Rural Cooperative Publications and Videotapes, CIR 4
Return to "Publications
by Subject Matter"
HISTORY AND STATISTICS
Analysis of Balance Sheets of Local Farm Supply and Marketing
Cooperatives, RR 134
Cooperative Historical Statistics, CIR 1,
Sect. 26
Corn Belt Grain Co-ops Adjust to Challenges of 1980, Poised for 1990s, RR
117
Farmer Cooperative Statistics, 1997, SR 56
Also see other annual statistical reports:
1996, SR 53; 1995, SR
52; 1994, SR 49; 1993, SR
43; 1992, SR 39; 1991, SR
33;
1990, SR 31; 1989, SR
29
Cooperative Restructuring, 1989-98, RR 168
Farmers, Cooperatives, and USDA: History of Agricultural Cooperative
Service, 1991, AIB 621 (Misc. pubs.)
Full-Time Employees, Sales, and Assets of Selected Farmer Cooperatives, RR
129
Wheat Grain Co-ops Adjust to Challenges of 1980, Poised for 1990s, RR
132
Return to "Publications
by Subject Matter"
ORGANIZATION
Management, Directors,
and Employees
Advising People About Cooperatives, CIR 29
Annual Audit-Board Responsibilities, CIR 41
Appraising Manager Performance, RR 136
Cooperative Communication, CIR 1, Sect. 11
Cooperative Farm Bargaining and Price Negotiation, CIR
26
Cooperative Finance and Taxation, CIR 1 Sect. 9
Cooperative Housing for Rural America, CIR 53
Cooperative Involvement in Public Policy, CIR 42
Cooperative Management, CIR 1, Sect. 8
Full-Time Employees, Sales, and Assets of Selected Farmer Cooperatives, RR
129
Guide to Designing Benefit Packages for Cooperatives, SR
36
Income Tax Treatment of Coops:
*
(Principles), CIR 44, Part 1
*
(Patronage), CIR 44, Part 2
*
(Distribution, Retains, Redemption, and Patrons' Taxation), CIR
44, Part 3
* (Internal
Rev. Code Section 521), CIR 44, Part 4
* (Handling
of Losses), CIR 44, Part 5
Keeping Cooperative Membership Roles Current, CIR 37
Keys to Successful Cooperative Housing, SR 44
Managing Antitrust Risk, CIR 38
Marketing Coordination in Agricultural Cooperatives, RR
159
Marketing Operations of Dairy Cooperatives, RR
133
Members Make Co-ops Work, CIR 12
Organizing and Conducting Cooperatives' Annual Meetings, CIR
21
Recruiting and Training Co-op Employees, CIR 36
Response of Cooperative Elevators to Changes in Government Policies, RR
153
Sample Legal Documents for Cooperatives, CIR 40
Sample Policies for Cooperatives, CIR 39
What Are Cooperatives?, CIR 10
What Co-op Directors Do, video & CIR 14
What Co-op Employees Do, CIR 18
What Is a Cooperative? Why Co-ops Are Organized, CIR 50
What the, Co-op Manager Does, CIR 16
Who Runs the Cooperative? (Board of Directors), CIR
45, Sect. 5
Who Runs the Cooperative? (General Manager and Employees), CIR
45, Sect. 6
Who Runs the Cooperative? (Members), CIR 45, Sect. 4
Working with Financial Statements, CIR 43
Return to "Publications
by Subject Matter"
Members
Advising People About Cooperatives, CIR 29
Assessing Milk Handler Benefits, SR 20
Cooperative Benefits and Limitations, CIR 1,
Sect. 3
Cooperative Education Task Force: Final Report, SR
35
Cooperative Involvement in Public Policy, CIR 42
Cooperative Member Responsibilities and Control, CIR
1, Sect. 7
Dairy Farmers Use of Cooperatives, RR 86
Designing Membership Structures for Large Agricultural Cooperatives, RR
75
Equity Redemption and Member Equity Allocation Practices of Ag
Cooperatives, RR 124
Farmer Cooperatives: Members and Use, RR 77
Farmers' Buying and Selling Patterns: Implications for Cooperatives, RR
73
Farmers, Cooperatives, and USDA: A History of Agricultural Cooperative
Service, 1991 AIB 621 (Misc. pubs.) Cooperatives'
Role in Hog Contract Production, RR 116
How To Capture What Farmers Think, SR 23
Keeping Cooperative Membership Roles Current, CIR 37
Members Make Co-ops Work, CIR 12
Membership Structural Design: Pilot Test on DHI Cooperatives, RR
131
Participation in Ag Co-ops: Scale, Regression Analysis, RR
165
Shared-Services Cooperatives, RR 141
Voting And Representation Systems in Agricultural Cooperatives, RR
156
What Are Cooperatives?, CIR 10
What Are Patronage Refunds?, CIR 9
Who Runs the Cooperative? (Members), CIR 45, Sect. 4
Working with Financial Statements, CIR 43
Return to "Publications
by Subject Matter"
Organizing a Cooperative
Advising People About Cooperatives, CIR 29
Annual Audit-Board Responsibilities, CIR 41
Basics of Organizing a Shared-Services Cooperatives, SR
46
Cooperative Farm Bargaining and Price Negotiation, CIR
26
Cooperative Finance and Taxation, CIR 1, Sect.
9
Co-ops 101: An Introduction to Cooperatives, CIR 55
Cooperative Merger/Consolidation Negotiations: The Important Role of
Facilitation, CIR 52Cooperative Housing for Rural
America, CIR 53
Cooperatives' Role in Hog Contract Production, RR
116
Directory of U.S. Arts and Crafts Cooperatives, SR
40
Do Yourself a Favor: Join a Cooperative, CIR 54
How To Start a Cooperative, CIR 7
Marketing Niche Guide for Lamb Cooperatives, RR
142
Sample Legal Documents for Cooperatives, CIR 40
Sample Policies for Cooperatives, CIR 39
Shared-Services Cooperatives, CIR 49
Shared-Services Cooperatives, RR 141
Understanding Cooperative Bookkeeping and Financial Statements, CIR
57
What Are Cooperatives?, CIR 10
What Is a Cooperative? Why Cooperatives Are Organized, CIR
50
Working with Financial Statements, CIR 43
Return to "Publications
by Subject Matter"
Principles and Practices
Advising People About Cooperatives, CIR 29
Cooperative Principles, CIR 45, Sect. 2
Cooperative Principles and Legal Foundations, CIR
1, Sect. 1
Cooperatives in Agribusiness, CIR 5
How To Start a Cooperative, CIR 7
Keys to Successful Cooperative Housing, SR 44
What Are Patronage Refunds?, CIR 9
Return to "Publications
by Subject Matter"
Structure and Scope
A Theory of Membership Structural Design: Pilot Test on DHI
Cooperatives, RR 131
Cooperative Farm Bargaining and Price Negotiations, CIR
26
Cooperative Housing in Rural America, CIR 53
Cooperative Marketing Agencies-in- Common, RR
127
Cooperative Organization and Structure, CIR 1,
Sect. 6
Cooperatives and New Uses for Agricultural Products:An Assessment of the
Fuel Ethanol Industry, RR 148
Cooperatives in Agribusiness, CIR 5
Cooperatives in the U.S. Citrus Industry, RR
137
Cooperatives' Role in Hog Contract Production, RR
116
Decision-Making in Cooperatives With Diverse Member Interests, RR
155
Designing Membership Structures for Large Agricultural Cooperatives, RR
75
Do Yourself a Favor: join a Cooperative, CIR 54
Fishery Cooperatives, RR 44
How To Start a Cooperative, CIR 7
Keys to Successful Cooperative Housing, SR 44
Local Petroleum Operations, RR 149
Marketing Coordination in Agricultural Cooperatives, RR
159
Organizations Serving Cooperatives, CIR 1,
Sect. 5
Reorganizing Cooperatives, RR 168
Strengthening Ethics Within Agricultural Cooperatives, RR
151
The Structure of Cooperatives, CIR 45, Sect. 3
Value-Added Contributions of Ag Cooperatives, RR
135
Voting and Representation Systems in Agricultural Cooperatives, RR
156
What Are Patronage Refunds?, CIR 9
Return to "Publications
by Subject Matter"
OPERATIONS
Communications
Cooperative Communications, CIR 1, Sect. 11
Cooperative Involvement in Public Policy, CIR 42
Return to "Publications
by Subject Matter"
Education and Training
All publications in the CIR series were written for educational
purposes. However, individual titles listed below are viewed as especially
useful by either student or teacher, or to discuss education and training
as a functional topic.
Advising People About Cooperatives, CIR 29
Appraising Manager Performance, RR 136
Co-op Education Survey, Co-op Response, RR
119
Co-op Education Task Force Report, SR 35
Cooperative Education and Training, CIR 1,
Sect. 10
Cooperative Education Series, CIR 45,
Sect. 1-16
Cooperative Employee Training: The Strategic Dimension, SR
48
Cooperative Involvement in Public Policy, CIR 42
Co-op 101: An Introduction to Cooperatives, CIR 55
Cooperatives in Agribusiness, CIR 5
Creating 'Co-op Fever': A Rural Developer's Guide To Forming Cooperatives,
SR 54
Do Yourself a Favor: Join a Cooperative, CIR 54
Exec. Summary, Co-op Education Task Force Report, CIR 47
How To Start a Cooperative, CIR 7
Opportunities in Cooperatives-A Leader's Program for Youth, CIR
25
Participation in Ag Cooperatives: Scale, Regression Analysis, RR
165
Pooling Operations of Cooperatives, RR 168
Strengthening Ethics Within Agricultural Cooperatives, RR
151
Understanding Cooperative Bookkeeping and Financial Statements, CIR
57
Understanding Cooperatives, CIR 6
What Are Cooperatives? CIR 10
What Are Patronage Refunds?, CIR 9
What Co-op Directors Do, video & CIR 14
What Co-op Employees Do, CIR 18
What the Co-op Member Does, CIR 16
Return to "Publications
by Subject Matter"
Finance
Analysis of Balance Sheets, Local Farm Supply, Marketing Co-ops, RR
138
Analysis of Financial Statements: Local Farm Supply, Marketing
Cooperatives, RR 154 Analysis of Income
Statements of Local Farm Supply and Marketing Cooperatives, RR
134
Annual Audit-Board Responsibilities, CIR 41
Base Capital Financing of Cooperatives, CIR 51
Changes in Financial Profile of Cooperatives Handling Grain, RR
76
Consolidation of Balance Sheet Components During Cooperative Mergers, RR
139
Cooperative Employee Compensation, RR 114
Cooperative Finance and Taxation, CIR 1, Sect.
9
Cooperatives' Role in Hog Contract Production, RR
116
Corn Belt Grain Cooperatives Adjust to 1980s, Poised for 1990s, RR
117
Cost of Capital for Agricultural Cooperatives, RR
163
Equity Redemption and Member Equity Allocation Practices of Ag
Cooperatives, RR 124
Farm Bargaining Cooperatives: Group Action, Greater Gain, RR
130
Farmer Cooperative Statistics, 1997, SR 56
Also see other annual statistical reports: 1996, SR 53; 1995, SR 52; 1994,
SR 47; 1993, SR 42; 1992, SR 39; 1991, SR 33; 1990, SR 31; 1989, SR 29
Fertilizer Operations of Local Farm Supply and Marketing Cooperatives, RR
161
Financing Co-ops, CIR 45, Sect. 7
First-Handler Grain Cooperative Elasticities, RR
128
Full-Time Employees, Sales, Assets of Selected Farmer Cooperatives, RR
129
Guide to Designing Benefit Package for Cooperatives, SR
36
How To Start a Cooperative, CIR 7
Income Tax Treatment of Cooperatives, CIR 44,
Parts 1, 2, 3, 4 and 5
Income Tax Treatment of Cooperatives, CIR 45, Sect. 8
Inventory Management Strategies for Local Cooperatives, SR
41
Keys to Successful Cooperative Housing, SR 44
Leasing as an Alternative Method of Financing for Agricultural
Cooperatives, RR 83
Managing Your Cooperative's Equity, CIR 56
Marketing and Transportation of Grain by Local Cooperatives, RR
115
Marketing Fed Cattle: Cooperative Opportunity, SR
38
Marketing Operations of Dairy Cooperatives, RR
133
Nonqualified Notices: An Alternative for Distributing Cooperative
Earnings, RR 80
Performance of Cooperatives Handling Farm Supplies, by Region, RR
160
Retained Ownership: Simulation and Financial Analysis Model, SR
34
Strategic Planning Handbook for Cooperatives, CIR 48
A Strategic Planning Study of the Dairy Herd Improvement System,
RR 150
Strategic Planning Systems of Larger Co-ops, RR
103
Strategic Planning Systems of Small, Midsize Co-ops, RR
112
Tax Treatment of Cooperatives, CIR 23
Top 100 Cooperatives Financial Profiles:
Miscellaneous reprints for 1997, 1996, 1995, 1994,1993,1992,1991,1990
Understanding Cooperative Bookkeeping and Financial Statements, CIR
57
What Are Patronage Refunds?, CIR 9
Working with Financial Statements, CIR 43
Return to "Publications
by Subject Matter"
Legal and Legislative
Annual Audit-Board Responsibilities, CIR 41
Bargaining Associations/Fruits and Vegetables, RR
104
Consolidation of Balance Sheet Components During Co-op Mergers, RR
139
Co-op Marketing Agreements, RR 106
Cooperative Restructuring: 1989-98, RR 169
Cooperative Merger/Consolidation Negotiations: The Important Role of
Facilitation, CIR 52
Cooperative Farm Bargaining and Price Negotiations, CIR
26
Cooperative Finance and Taxation, CIR 1, Sect.
9
Cooperative Principles and Legal Foundations, CIR
1, Sect. 1
Director Liability in Agricultural Cooperatives, CIR 34
Farmers, Cooperatives, and USDA: A History of Agricultural Cooperative
Service, 1991, AIB 621 (Misc. pubs.)
How To Start a Cooperative, CIR 7
Income Tax Treatment of Cooperatives, CIR 44,
Parts 1, 2, 3, 4 and 5
Managing Antitrust Risk, CIR 38
Sample Legal Documents for Cooperatives, CIR 40
Sample Policies for Cooperatives, CIR 39
State Incorporation Statutes for Farmer Cooperatives, CIR
30
Tax Treatment of Cooperatives, CIR 23
Understanding Capper-Volstead, CIR 35
Return to "Publications
by Subject Matter"
Member and Public Relations
Cooperative Benefits and Limitations, CIR 1,
Sect. 3
Cooperative Communications, CIR 1, Sect. 11
Cooperative Member Responsibilities and Control, CIR
1, Sect. 7
Cooperative Restructuring: 1989-98, RR 169
Decision-Making in Cooperatives With Diverse Member Interests, RR
155
Members Make Co-ops Go, CIR 12
Organizations Serving Cooperatives, CIR 1,
Sect. 5
Participation in Ag Cooperatives, Scale Regression Analysis, RR
165
Voting and Representation Systems in Agricultural Co-ops, RR
156
What Are Patronage Refunds?, CIR 9
Return to "Publications
by Subject Matter"
Transportation and
Distribution
Co-op Marketing Agencies-in-Common, RR
127
Marketing and Transportation of Grain by Local Cooperatives, RR
115
Return to "Publications
by Subject Matter"
MARKETING
Crops-Cotton
Cotton Cooperatives, CIR 1, Sect. 18
Return to "Publications
by Subject Matter"
Crops-Food and Feed Grains
Changes in Financial Profile of Cooperatives Handling of Grain, RR
76
Cooperative Grain Marketing: Changes, Issues and Alternatives,
RR 123
Corn Belt Grain Cooperatives Adjust to Changes of 1980s, Poised for 1990s,
RR 117
Grain Cooperatives, CIR 1, Sect. 15
Livestock, Wood, Poultry & Meat Co-ops: Function, Marketing &
Services, RR 118
Marketing and Transportation of Grain by Local Cooperatives, RR
115
Response of Cooperative Elevators to Changes in Government Policies, RR
153
Wheat Grain Cooperatives Adjust to 1980s, Poised for 1990s,
RR 132
Strategies for Survival by Cooperative Country Elevators Revisited, RR
158
Return to "Publications
by Subject Matter"
Crops-Fruits and Vegetables
Agricultural Bargaining Co-op Conf. Highlights,
SR 55, 47, 42, 37, 32 and 30
Bargaining Associations in Grower-Processor Markets for Fruits and
Vegetables, RR 104
Cooperatives in the U.S. Citrus Industry, RR
137
Farm Bargaining Cooperatives: Group Action, Greater Gain, RR
130
Fresh Vegetable Packing Costs for Six Small Cooperatives, SR
25
Fruit and Vegetable Cooperatives, CIR 1, Sect.
13
Keys to Successful Co-op Housing, SR 44
Pooling Operations in Cooperatives, RR 168
Small Fresh Fruit and Vegetable Cooperative Operations, CIR
27
Return to "Publications
by Subject Matter"
Crops-Specialty
Special Crop Cooperatives, CIR 1, Sect. 19
Return to "Publications
by Subject Matter"
Foreign Trade
Agricultural Exports by Cooperatives, RR
107
Cooperative Exporters and Foreign Technical Standards, RR
113
Cooperatives in a Changing Global Food System,
RR 157
Cooperatives in International Trade, CIR 1,
Sect. 27
DariMac: Dairy Export Marketing Agency-in-Common, RR
126
Directory of U.S. Agricultural Cooperative Exporters, SR
21
Guide for Prospective Agricultural Cooperative, Exporters, RR
93
Imports by Cooperatives, 1991, RR 121
Using Export Companies to Expand Cooperatives' Foreign Trade, RR
52
Return to "Publications
by Subject Matter"
Livestock-Dairy
A New Approach to Measuring Dairy Co-op Performance, RR
166
Assessing Milk Handler Benefits, SR 20
Dairy Cooperatives, CIR 1, Sect. 16
Dairy Cooperatives' Role in Managing Price Risks,
RR 152
Dairy Farmers' Participation in Cooperatives, RR
86
DariMac: Dairy Export Marketing Agency-in-Common, RR
126
Financial Statistics of Largest Dairy Cooperatives, 1990-95, RR
164
Local Cooperatives' Role in the Emerging Dairy Industry, RR
162
Marketing Operations of Dairy Cooperatives, RR
133
Strategic Planning Study of the Dairy Herd Improvement System, RR
150
Return to "Publications
by Subject Matter"
Livestock-Other
A Niche Marketing Guide for Lambs, RR
142
Cooperatives' Role in Hog Contract Production, RR
116
Livestock and Wool Cooperatives, CIR 1, Sect.
14
Livestock, Wool, Poultry, and Meat Cooperatives: Function, Marketing and
Services, RR 118
Marketing Fed Cattle: Cooperative Opportunity, SR
38
Retained Ownership: Simulation and Financial Analysis Model, SR
34
Role of Local Cooperatives in Emerging Swine Industry, RR
144
Return to "Publications
by Subject Matter"
Other Marketing
Analysis of Balance Sheets of Local Farm Supply and Marketing
Cooperatives, RR 138
Co-op Marketing Agencies-in-Common, RR 127
Cooperatives and New Uses for Agricultural Products: An Assessment of the
Fuel Ethanol Industry, RR 148
Cooperative Brands, SR 27
Cooperative Farm Bargaining and Price Negotiation, CIR
26
Cooperative Organization and Structure, CIR 1,
Sect. 5
Cooperatives in the U.S. Citrus Industry, RR
137
Corn Belt Grain Co-ops Adjust to 1980s, Poised for 1990s, RR
117
Farm Bargaining Cooperatives: Group Action Greater Gain, RR
130
Farmer Cooperatives: Members and Use, RR 77
Farmers' Buying and Selling Patterns: Implications for Cooperatives, RR
73
Fishery Cooperatives, RR 44
Proceedings of National and Pacific Coast Bargaining Co-op Conference, SR
55
Return to "Publications
by Subject Matter"
PURCHASING
Animal Health
Cooperative Feed and Animal Health Operations, CIR 1,
Sect. 21
Return to "Publications
by Subject Matter"
Agrichemicals
Cooperative Agrichemical and Seed Operations, CIR
1, Sect. 22
Return to "Publications
by Subject Matter"
Feed
Cooperative Feed and Animal Health Operations, CIR
1, Sect. 21
Marketing Fed Cattle: Cooperative Opportunity, SR
38
Return to "Publications
by Subject Matter"
Fertilizer
Fertilizer Operations of Local Farm Supply andMarketing Cooperatives, RR
161
Inventory Management Strategies for LocalFarm Supply Cooperatives, SR
41
Return to "Publications
by Subject Matter"
Petroleum
Cooperative Petroleum Operations, CIR 1,
Sect. 23
Inventory Management Strategies for Local Farm Supply Cooperatives, SR
41
Local (Co-op) Petroleum Operations, RR 149
Petroleum Cooperatives, 1993, RR 143
Return to "Publications
by Subject Matter"
Seed
Cooperative Agrichemical and Seed Operations, CIR
1, Sect. 22
Inventory Management Strategies for Local Farm Supply Cooperatives, SR
41
Return to "Publications
by Subject Matter"
Other Purchasing
Analysis of Balance Sheets, Local Farm Supply, Marketing Co-ops,
RR 138
Cooperative Organization and Structure, CIR 1,
Sect. 6
Cooperative Supply and Equipment Operations, CIR
1, Sect. 20
Cooperative Restructuring, 1989-98, RR 169
Farmer Cooperatives: Members and Use, RR 77
Farmers' Buying and Selling Patterns: Implications for Cooperatives, RR
73
Participation in Ag Co-ops: Scale Regression Analysis, RR
165
Performance of Cooperatives Handling Farm Supplies, by Region, RR
160
Reorganizing Cooperatives, RR 168
Return to "Publications
by Subject Matter"
RURAL DEVELOPMENT
Basics of Organizing a Shared-Services Cooperatives, SR
46
Business and Industry Loan Guarantee Program, 8-Page
Brochure
Cooperative Housing for Rural America, CIR 53
Creating 'Co-op Fever': A Rural Developer's Guide To Forming Cooperatives,
SR 54
Cooperatives: A Housing Alternative for Rural America, SR
45
Cooperatives and Rural Development: A
Report to Congress, Misc. Rpt
Cooperative Restructuring, 1989-98, RR 169
Cooperatives' Role in Hog Contract Production, RR
116
Cooperatives 101: An Introduction to Cooperatives, CIR
55
Cooperative Services: What We Do How We Work, CIR 28
Creating New Opportunity for Rural America, PA
1624 (Brochure)
Directory of U.S. Arts & Crafts Cooperatives, SR
40
Do Yourself a Favor: Join a Cooperative, CIR 54
Keys to Successful Cooperative Housing, SR 44
Participation in Ag Co-ops: Scale, Regression Analysis, RR
165
Rural Development: New Opportunities for Rural America, Pamphlet
Reorganizing Cooperatives, RR 168
Shared-Services Cooperatives, CIR 49
Shared-Services Cooperatives, RR 141
What Are Cooperatives?, CIR 10
What Is a Cooperative? Why Cooperatives Are Organized, CIR
50
Return to "Publications
by Subject Matter"
Videotapes
How To Start a Cooperative
Sound, color, 31 minutes. Released 1991.
Portrays a real-life simulation of the process of forming a new
cooperative. Covers the broad set of conditions that need to be present
for a cooperative venture to be successful. It covers the key steps in
organizing a cooperative that are found in a RBS publication by the same
name. Content covers why a cooperative is started, leadership needed,
technical assistance required, how to determine if economic feasibility
exists, and the importance of member financial commitment and
participation.
Price: Domestic-$25.00; foreign-$35.00
Cooperatives: Partners in Trade
Sound, converted slide set, color, 10 minutes. Revised 1989.
Provides a visual perspective with commentary of U.S. cooperatives
involved in exporting a wide range of agricultural commodities.
Price: Domestic-$15.00; foreign-$20.00
What Co-op Directors Do
Sound, color, 24 minutes. Released 1993.
Brings to life the responsibilities of a cooperative board of directors,
including how its role differs from the manager. Among specific
responsibilities described are: 1) preserving the cooperative's character;
2) safeguarding assets; 3) hiring and evaluating the manager; 4) setting
policy; 5) distributing benefits; 6) strategic planning; and 7) evaluating
their own performance. It covers the key director responsibilities found
in CIR 14 (p.16).
Price: Domestic-$25.00; foreign-$35.00
Return to "Publications by
Subject Matter" ...................... Table
of Contents
Publications by Title
Cooperative Information Reports
Advising People About Cooperatives. CIR
29. |
Annual Audits Board Responsibilities. CIR
41. |
Base Capital Financing of Cooperatives. CIR
51. |
Cooperative Agrichemical and Seed Operations. CIR
1 Section 22. |
Cooperative Benefits and Limitations. CIR
1 Section 3 |
Cooperative Communications.
CIR 1 Section 11. |
Cooperative Education and Training. CIR
1, Section 10 |
Cooperative Farm Bargaining and Price Negotiation. CIR
26. |
Cooperative Feed and Animal Health Operations. CIR
1 Section 21. |
Cooperative Finance and Taxation. CIR
1 Section 9. |
Cooperative Historical Statistics. CIR
1 Section 26. |
Cooperative Housing for Rural America. CIR
53. |
Cooperative Involvement in Public Policy. CIR
42. |
Cooperative Management. CIR
1 Section 8 |
Cooperative Member Responsibilities and Control. CIR
1 Section 7 |
Cooperative Merger/Consolidation Negotiations: The
Important Role of Facilitation. CIR 52 |
Cooperative Organization and Structure. CIR
1 Section 6 |
Cooperative Petroleum Operations. CIR
1 Section 23 |
Cooperative Principles and Legal Foundations. CIR
1 Section 1 |
Cooperative Services: What We Do, How We Work. CIR
28. |
Cooperative Supply and Equipment Operations. CIR
1 Section 20. |
Cooperatives 101: An Introduction To Cooperatives. CIR
55. |
Cooperatives in Agribusiness. CIR 5. |
Cooperatives in International Trade. CIR
1 Section 27. |
Cotton Cooperatives. CIR
1 Section 18. |
Dairy Cooperatives.CIR 1
Section 16. |
Director Liability in Agricultural Cooperatives. CIR
34. |
Do Yourself a Favor: Join a Cooperative. CIR
54. |
Executive Summary of the Cooperative Education Task
Force Report. CIR 47. |
Fruit and Vegetable Cooperatives. CIR
1 Section 13. |
Grain Cooperatives. CIR 1
Section 15. |
How To Start a Cooperative. CIR 7. |
Income Tax Treatment of Cooperatives: Background. CIR
44, Part I. |
Income Tax Treatment of Cooperatives: Patronage
Refunds. CIR 44, Part II. |
Income Tax Treatment of Cooperatives: Distribution,
Retains, Redemptions, and Patronage Taxation. CIR
44, Part 111. |
Income Tax Treatment of Cooperatives: Handling of
Losses. CIR 44, Part V. |
Income Tax Treatment of Cooperatives: Internal
Revenue Code Section 521. CIR 44, Part IV. |
Keeping Cooperative Membership Roles Current. CIR
37. |
Livestock and Wool Cooperatives. CIR
1 Section 14 |
Managing Cooperative Antitrust Risk. CIR
38. |
Managing Your Cooperative's Equity. CIR
56. |
Members Make Co-ops Work. CIR 12 |
Opportunities in Cooperatives; A Leader's Program for
Youth. CIR 25. |
Organizations Serving Cooperatives. CIR
1 Section 5 |
Organizing and Conducting Cooperatives' Annual
Meetings. CIR 21. |
Recruiting and Training Co-op Employees. CIR
36. |
Rural Cooperative Publications. CIR
4. |
Sample Legal Documents for Cooperatives. CIR
40. |
Sample Policies for Cooperatives. CIR
39. |
Shared-Services Cooperatives. CIR
49. |
Small Fresh Fruit and Vegetable Cooperative
Operations. CIR 27. |
Special Crops Cooperatives. CIR
1 Section 19. |
State Incorporation Statutes for Farmer Cooperatives.
CIR 30. |
Strategic Planning Handbook for Cooperatives. CIR
48. |
Tax Treatment of Cooperatives. CIR
23. |
Understanding Capper-Volstead Act of 1922. CIR
35. |
Understanding Cooperative Bookkeeping and Financial
Statements. CIR 57. |
Understanding Cooperatives. CIR 6. |
Understanding Cooperatives: Education Series. CIR
45, Section 1: American System of Business. |
Understanding Cooperatives: Education Series. CIR
45, Section 2, Cooperative Business Principles. |
Understanding Cooperatives: Education Series. CIR
45, Section 3, The Structure of Cooperatives. |
Understanding Cooperatives: Education Series. CIR
45, Section 4, Who Runs the Cooperative Business? (Members). |
Understanding Cooperatives: Education Series. CIR
45, Section 5, Who Runs the Cooperative Business? (Board of
Directors). |
Understanding Cooperatives: Education Series. CIR
45, Section 6, Who Runs the Cooperative Business? (Manager &
Employees). |
Understanding Cooperatives: Education Series. CIR
45, Section 7, Financing Co-ops. |
Understanding Cooperatives: Education Series. CIR
45, Section 8, Income Tax Treatment of Co-ops. |
Understanding Cooperatives: Education Series. CIR
45, Section 9, Legal Foundations of a Cooperative |
Understanding Cooperatives: Education Series. CIR
45, Section 10, Strategic Planning |
Understanding Cooperatives: Education Series. CIR
45, Section 11, Cooperative Business and Management Functions. |
Understanding Cooperatives: Education Series. CIR
45, Section 12, Base Capital Financing of Co-ops. |
Understanding Cooperatives: Education Series. CIR
45, Section 13, Cooperative Statistics. |
Understanding Cooperatives: Education Series. CIR
45, Section 14, How To Start a Cooperative. |
Understanding Cooperatives: Education Series. CIR
45, Section 15, Marketing Cooperatives. |
Understanding Cooperatives: Education Series. CIR
45, Section 16, Reviewing Your Cooperative's Annual Report. |
What Are Cooperatives? CIR 10. |
What Are Patronage Refunds? CIR 9. |
What Co-op Directors Do. CIR 14. |
What Cooperative Employees Do. CIR
18. |
What Is a Cooperative? Why Cooperatives Are
Organized. CIR 50. |
What the Co-op Manager Does. CIR 16. |
Working With Financial Statements. CIR
43. |
Return to "Publications by Title"
.............. Table of Contents
Research Reports
A New Approach To Measuring Dairy Co-op Performance. Research
Report 166. |
Agricultural Exports by Cooperatives, 1990. Research
Report 107. |
Analysis of Balance Sheets of Local Farm Supply and
Marketing Cooperatives.
Research Report 138. |
Analysis of Financial Statements: Local Farm Supply,
Marketing Cooperatives.
Research Report 154. |
Analysis of Income Statements of Local Farm Supply
and Marketing Cooperatives.
Research Report 134. |
Appraising Manager Performance. Research
Report 136. |
Bargaining Associations in Grower-Processor Markets
for Fruits and Vegetables.
Research Report 104. |
Changes in Financial Profile of Cooperatives Handling
Grain: First Handlers With $5 Million or More in Sales in 1985 and
1983. Research Report 76. |
Consolidation of Balance Sheet Components During
Cooperative Mergers.
Research Report 139. |
Cooperative Education Survey: Cooperatives' Version
Summary of Findings.
Research Report 119. |
Cooperative Employee Compensation. Research
Report 114. |
Cooperative Exporters and Foreign Technical
Standards. Research Report 113. |
Cooperative Grain Marketing: Changes, Issues, and
Alternatives. Research Report 123. |
Cooperative Marketing Agencies-in-Common. Research
Report 127. |
Cooperative Marketing Agreements: Legal Aspects,
1992. Research Report 106. |
Cooperatives and New Uses for Agricultural Products:
An Assessment of the Fuel Ethanol Industry. Research
Report 148. |
Cooperative Unification: Highlights From 1989 to
Early 1999. Research
Report 174 |
Cooperatives in a Changing Global Food System. Research
Report 157. |
Cooperatives in the U.S. Citrus Industry. Research
Report 137. |
Cooperatives' Role in Hog Contract Production. Research
Report 116. |
Corn Belt Grain Cooperatives Adjust to Challenges of
1980s, Poised for 1990s.
Research Report 117. |
Cost of Capital for Agricultural Cooperatives. Research
Report 163. |
DairiMac: An Export Marketing Agency-in-Common for
Dairy Cooperatives.
Research Report 126. |
Dairy Cooperatives' Role in Managing Price Risks. Research
Report 152. |
Dairy Farmers' Participation in Cooperatives. Research
Report 86. |
Dairy Member Frustration and Solidarity
Problems: A Qualitative Analysis. Research
Report 145 |
Decision-Making in Cooperatives With Diverse Member
Interests. Research Report 155. |
Designing Membership Structures for Large
Agricultural Cooperatives. Research
Report 75. |
Equity Redemption and Member Equity Allocation
Practices of Ag Co-ops.
Research Report 124. |
Farm Bargaining Co-ops: Group Action, Greater Gain. Research
Report 130. |
Farmer Cooperatives: Members and Use. Research
Report 77. |
Farmers' Buying and Selling Patterns: Implications
for Cooperatives. Research
Report 73. |
Farm Women and Agricultural Cooperatives in Kentucky.
Research Report 65. |
Fertilizer Operations of Local Farm Supply and
Marketing Cooperatives.
Research Report 161. |
Financial Performance of Local Farm Supply, Marketing
Cooperatives, 1997. Research Report
172 |
Financial Statistics of Largest Dairy Cooperatives,
1980-95. Research Report 164. |
First-Handler Grain Cooperative Elasticities. Research
Report 128. |
Fishery Cooperatives. Research
Report 44. |
Full-Time Employees, Sales, Assets of Selected Farmer
Cooperatives. Research Report 129. |
Guide for Prospective Agricultural Cooperative
Exporters. Research Report 93. |
Imports by Cooperatives, 1991. Research
Report 121. |
Leasing As An Alternative Method of Financing for
Agricultural Cooperatives.
Research Report 83. |
Lessons From Producer-Owned Lamb Ventures. Research
Report 167. |
Livestock, Wool, Poultry, and Meat Cooperatives
Function, Marketing, and Services.
Research Report 118. |
Local (Co-op) Petroleum Operations. Research
Report 149. |
Local Cooperatives' Role in Emerging Dairy Industry. Research
Report 162. |
Local Farm Supply, Marketing Cooperatives Financial
Trends: Changes in the 1990s. Research
Report 171. |
Marketing and Transportation of Grain by Local
Cooperatives. Research Report 115. |
Marketing Coordination in Agricultural Cooperatives. Research
Report 159. |
Marketing Operations of Dairy Cooperatives. Research
Report 133. |
Marketing Operations of Dairy Cooperatives. Research
Report 173. |
Membership: An Organizational View. Research
Report 96. |
Membership Structural Design: A Pilot Test on DHI
Cooperatives. Research Report 131. |
Niche Guide for Lamb Cooperatives. Research
Report 142. |
Nonqualified Notices: An Alternative for Distributing
Cooperative Earnings.
Research Report 80. |
Participation in Ag Cooperatives: Scale, Regression
Analysis. Research Report 165. |
Performance of Cooperatives Handling Farm Supplies,
by Region. Research Report 160. |
Performance of Co-ops Handling Farm Supplies. Research
Report 170. |
Petroleum Cooperatives, 1993. Research
Report 143. |
Pooling Operations of Cooperatives. Research
Report 168. |
Response of Cooperative Elevators to Changes In
Government Policies.
Research Report 153. |
Role of Local Co-ops In the Emerging Swine Industry. Research
Report 144. |
Shared-Services Cooperatives. Research
Report 141. |
Strategic Planning Study of the Dairy Herd
Improvement System. Research Report
150. |
Strategic Planning Systems of Large Farmer
Cooperatives. Research Report 103. |
Strategic Planning: A Conceptual for Small and
Midsize Farmer Cooperatives.
Research Report 112. |
Strategies for Survival by Cooperative Country
Elevators Revisited.
Research Report 158. |
Strengthening Ethics Within Agricultural
Cooperatives. Research Report 151. |
Structuring for Member Control in Large
Cooperatives. Research Report 72. |
Using Export Companies To Expand Cooperatives'
Foreign Sales. Research Report 52. |
Value-Added Contributions by Ag Cooperatives. Research
Report 135. |
Voting and Representation Systems in Agricultural
Co-ops. Research Report 156. |
Wheat Grain Cooperatives Adjust to Challenges of
1980s, Poised for 1990s.
Research Report 132. |
Return to "Publications by Title"
.............. Table of Contents
Service Reports
Assessing Milk Handler
Benefits. Service Report 20. |
Basics of Organizing a
Shared-Services Cooperative. Service
Report 46. |
Cooperative Brands. Service
Report 27. |
Cooperative Education Task
Force: Final Report. Service Report 35. |
Cooperative Employee
Training: The Strategic Dimension. Service
Report 48. |
Cooperative Restructuring,
1989 - 1998. Service Report 57. |
Cooperatives: A Housing
Alternative for Rural America. Service
Report 45. |
Creating 'Co-op Fever': A
Rural Developer's Guide To Forming Cooperatives.
Service Report 54. |
Directory of Farmer
Cooperatives. Service Report 22. |
Directory of U.S.
Agricultural Cooperative Exporters. Service
Report 21. |
Directory of U.S. Arts &
Crafts Cooperatives. Service
Report 40. |
Farmer Cooperative
Statistics, Service Report 57 - 1998 |
Farmer Cooperative
Statistics, Service Report 56 -
1997 |
Farmer Cooperative
Statistics, Service Report 53 -
1996 |
Farmer Cooperative
Statistics, Service Report 52 -1995 |
Farmer Cooperative
Statistics, Service Report 49 -
1994 |
Farmer Cooperative
Statistics, Service Report 43 -
1993 |
Farmer Cooperative
Statistics, Service Report 39 -
1992 |
Farmer Cooperative
Statistics, Service Report 33 -
1991 |
Farmer Cooperative
Statistics, Service Report 31 -
1990 |
Farmer Cooperative
Statistics, Service Report 29 -
1989 |
Farmer Cooperative
Statistics, Service Report 26 -
1988 |
Fresh Vegetable Packing Costs
for Six Small Cooperatives. Service
Report 25. |
Guide to Designing Benefit
Packages for Cooperatives. Service
Report 36. |
How To Capture What Farmers
Think. Service Report 23. |
Inventory Management
Strategies for Local Farm Supply Cooperatives.
Service Report 41. |
Keys to Successful
Cooperative Housing. Service Report 44. |
Marketing Fed Cattle:
Cooperative Opportunity. Service Report
38. |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 55 - 1997 |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 47 - 1994 |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 42 - 1993 |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 37 - 1992 |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 32 - 1991 |
Proceedings of National and
Pacific Coast Bargaining Cooperative Conferences.
Service Report 30 - 1990 |
Retained Ownership:
Simulation and Financial Analysis Model. Service
Report 34. |
Return to "Publications by Title"
.............. Table of Contents
Miscellaneous Reports
Return to "Publications by
Title" .............. Table of Contents
United States Department of Agriculture, Rural Development
Rural Business-Cooperative Service
|