Upcoming Events
.png)
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 ...
More Information
Strategic Approaches to Working with Private Equity
Private Equity (“PE”) and Private Debt continue to expand their role in the equity and debt markets. Cooperatives are not immune to this changing marketplace. Co-ops may have customers who are PE owned, vendors who are PE owned, or may have joint ventures utilizing a PE venture partner. This presentation will help Cooperative financial professionals and CFOs evaluate unique considerations as they encounter customers and vendors who are PE owned, and consider risks and rewards when a joint venture partner is a PE group.
More Information
Electric Cooperative Chapter Annual Meeting
Join us for the Electric Cooperative Chapter Annual Meeting on July 21! This virtual meeting is a great opportunity to hear chapter updates, learn about current initiatives, and connect with fellow members. Plus, everyone in attendance will have a chance to win prize drawings! We look forward to seeing you online. Login instructions are available in CONNECT.
More Information.png)
OBBBA Deep Dive: Bonus Depreciation, Qualified Property, and Strategic Planning
The One Big Beautiful Bill Act (OBBBA) introduces complex rules that directly impact cooperative tax planning. This session delivers the latest guidance and translates it into practical applications with concrete illustrations. You’ll explore Qualified Deduction Property, including qualified production property, bonus depreciation, construction timelines, effective dates, and carve-outs. Bonus depreciation rules and other election provisions will also be covered, giving tax and accounting professionals the tools to navigate compliance, optimize deductions, and make strategic planning decisions under current law.
More Information
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.
More Information
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 ...
More Information
Behavioral Ethics: Navigating Ethical Decisions, Fraud Risks, and Professional Responsibility
Ethics and integrity are the foundation of the accounting profession and essential to maintaining the trust placed in financial professionals and cooperatives. This 60-minute session explores how accounting and finance professionals can navigate ethical dilemmas, regulatory responsibilities, and fraud risks in today’s evolving business environment. Through real-world case studies and practical discussion, participants will examine the ...
More Information
Working with Cooperative Boards: Supporting Better Governance Insights and Outcomes
Cooperative boards are most effective when directors have the information, context, and perspective needed to stay focused on their governance role. This session will examine why boards sometimes become inefficient or get off course, and how management leaders and professionals who work with boards can communicate expertise in ways that improve understanding, strengthen judgment, and support better board outcomes..
More Information
Accounting 101 for Electric Cooperatives - Part 2: The Income Statement
This session focuses on the income statement and the reporting of electric cooperative operating results under the Uniform System of Accounts (USOA). Participants will explore operating revenues, operating expenses, and non-operating income and expense items, while gaining insight into how financial performance is measured and reported. The course will provide practical examples to help attendees better understand cooperative revenue ...
More Information
From Past Due to Protected: Legal and Practical Tools for Cooperative Collections
Join us for a look at practical and legal tools to reduce bad debt exposure, improve collections, and protect cooperative cash flow. Attendees will learn strategies for evaluating customer credit risk, monitoring receivables, strengthening contracts, and implementing effective collection processes. The session will explore statutory trust protections, including the Perishable Agricultural Commodities Act (PACA) and other industry-specific collection tools, while highlighting broader principles that can be applied across industries and jurisdictions.
More Information
COMPASS 2027
NSAC is headed to sunny San Diego! We’re excited to announce that The Cooperative COMPASS—guiding accounting, tax, and finance professionals in the cooperative industry toward exceptional education, collaboration, and innovation—is coming to San Diego, California, May 3–5, 2027. Set along the beautiful Southern California coast, COMPASS 2027 will bring together cooperative professionals from across the country for a ...
More Information