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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Managing Work Orders for Electric Cooperatives
This session is designed specifically for electric cooperatives to review the accounting process for construction and retirement of utility plant from the work order stage to unitization. This will include the audit perspective of this process along with industry trends and common mistakes to avoid. Kacey Gast, CPA, Audit Partner, Bolinger, Segars, Gilbert & Moss, L.L.P. will walk you through an overview of the work order accounting process, discuss the proper accounting treatment and classification of assets, and the significance of the correlation between materials, unitization, and standard costs.
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Accounting 101 for Electric Cooperatives - Part 1: The Balance Sheet
This session provides an overview of the history and purpose of the Uniform System of Accounts (USOA) and its role in electric cooperative financial reporting. Participants will gain a practical understanding of balance sheet accounts, including assets, liabilities, and equities, and how transactions are classified and reported. The course is designed to help accounting and operations personnel build a strong foundation in cooperative accounting ...
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