The top ten largest cooperatives in the United States in 2017, according to their annual revenue.


We’ll kick off the finance module with a discussion of the economic impact of U.S. cooperatives.

Next, we’ll discuss sources of capital for cooperatives, including capital from members and debt financing.

We’ll also discuss the unique aspects of cooperative finances, including patronage refunds and equity redemption.

We’ll finish the module with a discussion of the importance of keeping good financial records where you’ll learn how to read a co-op balance sheet with Co-Bank Senior Relationship Manager, Gary Weidenborner.