The National Society of Accountants for Cooperatives (NSAC) is a professional society, formed in 1936, comprised of approximately 1,500 individual members actively involved with the financial management and planning of cooperative business. Members are able to affiliate with one or more chapters. The Electric Cooperative Chapter is national in scope while the other chapters are geographically structured. Members may choose which chapter(s) they join. Typically members will select the regional chapter from where their primary office is located and if they work for or provide services to an electric cooperative, they will also join the Electric Cooperative Chapter. If their cooperative serves an area that spans several chapter areas, he/she will join multiple chapters to stay current in various regions and make connections in multiple locations.
Atlantic
DE, DC, MD, PA, PR, VA, WV, CT, ME, MA, NH, NJ, NY, RI, VT, AL, FL, GA, NC, SC, TN
Electric Co-op
Nationwide
Far Western
AK, AZ, CA, ID, HI, MT, NV, OR, UT, WA, WY
Great Lakes
MI, WI, IL (Northern)
Mid-West
CO, KS, NE, NM, OK
Mississippi Valley
AR, IA, IL, IN, KY, MO, MS, OH
North Central
MN, ND, SD
Texas
LA, TX
Upcoming Events
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NSAC 2026 Knowledge Exchange
What is the Knowledge Exchange? Not a Conference. Not a Presentation. More than a Roundtable. Have you ever sat in a conference session wishing you could ask a follow-up question directly related to your cooperative? Wondered how other cooperatives are addressing the same challenge you’re facing? Or wished you could hear what industry experts would say about your situation? That’s exactly what the NSAC Knowledge Exchange is ...
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ASC 980 - Regulatory Accounting for Electric Cooperatives
Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980, Regulated Operations, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios, participants will learn how to account for regulatory assets and liabilities, navigate RUS considerations, and implement effective policies surrounding and supporting revenue and expense deferrals.
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Navigating Patronage Allocation
CPE: 1 Credit HourOpen to NSAC and NCFC MembersPlease join us for a webinar presented by NCFC exploring some of the more challenging issues surrounding patronage allocations. Our panel of farmer cooperative tax experts will discuss the mechanics of patronage; issues surrounding book/tax differences; qualified and nonqualified allocations; multiple allocation pools; investment income and gains on sales; and more.Learning Objectives:• Gain an ...
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