General Article Archives
Growth, Debt, Discipline: The Cooperative Balancing Act
Electric cooperatives across the United States are operating in one of the most capital-intensive and inflation-sensitive environments in decades. Large-scale construction work plans—whether driven by load growth, reliability improvement, storm hardening, substation expansions, battery energy storage systems, or system modernization—require significant long-term financial commitments. At the same time, construction inflation, supply ...
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Volatility in Dairy Markets Calls for Risk Management
When it comes to dairy, Class III milk representing cheese and whey and Class IV milk featuring butter and milk powders are two cornerstones to milk pricing. Not only do these two categories price a significant portion of farmgate milk, the higher of Class III or Class IV in any given month sets the price for the highest value category- Class I fluid milk. So, it became concerning that Class III and Class IV milk futures spiraled downwards by $2 ...
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Year of the International Woman Farmer Spotlight: Laura Troost with Saticoy Lemon Association
As the National Society of Accountants for Cooperatives recognizes 2026 as the Year of the International Woman Farmer, we’re proud to spotlight women making a meaningful impact across the agricultural and cooperative landscape. Laura Troost, CPA – National Director for NSAC and Chief Financial Officer of Saticoy Lemon Association – brings a thoughtful, service-driven perspective to her work. In this Q&A, Laura reflects on ...
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The Cooperative Accountant Spring 2026
The Spring 2026 issue of The Cooperative Accountant (TCA) has been released! Focusing on cooperative-related issues, such as accounting and auditing, finance, cooperative management, legal and regulatory issues and taxation, this journal has become widely recognized as the industry standard. NSAC members, please log into Connect to view or download the latest issue.
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The Case for a Co-op Mutualist Fund: Why Co-ops Should Fund Themselves
Future federal funding for co-op development, which was always small, is at risk. But co-ops have resources. Here’s how co-ops could self-finance their own development. Cooperatives are a vital tool to build collective wealth; meet social, economic, cultural, and ecological needs; and boost local power. Yet federal support for cooperative small business development is extremely limited. For example, in fiscal year 2024 alone, the US Small ...
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