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Cornell University Cooperative Enterprise Program

Resources

Management & Organization

Barry, J., B.M. Henehan. “Enhancing Leadership and Organization for Farmers’ Market Success.” Staff Paper SP 2007-01. May 2007. Charles H. Dyson School of Applied Economics and Management. Cornell University, Ithaca, NY.

Henehan, Brian, M. “The Decision to Merge: A Case Study of U. S. Dairy Cooperatives.” Working Paper WP 2002-34. November 2002. Charles H. Dyson School of Applied Economics and Management, Cornell University, Ithaca, NY

Membership & Governance

Anderson, B.L., B.M. Henehan. “Questions Cooperative Directors Should be Asking Management.” Staff Paper 2002-01. January 2002. Charles H. Dyson School of Applied Economics and Management, Cornell University, Ithaca, NY.

Anderson, B.L., B.M. Henehan. “Evaluating the Performance of Agricultural Cooperative Boards of Directors.” November 12, 1999. Presentation NCR 194 Committee Meeting, Kansas City, MO.

Anderson, B.L., B.M. Henehan. “Questions Members Should Ask Co-op Directors and Managers.” Hoard’s Dairyman. 1985.

Henehan, B.M. “The Benefits of an Informed Membership.” 1993 Yearbook of American Cooperation. Washington, D. C., National Council of Famer Cooperatives, pp. 189-94.

Henehan, B.M. “How to Attain and Retain Member Loyalty.” 1992 Yearbook of American Cooperation. Washington, D. C. National Council of Farmer Cooperatives, pp. 189-94.

Henehan, B.M., T.M. Schmit. 2008. “An Inventory of Educational Resources for Directors of U.S. Agricultural Cooperatives.” Extension Bulletin 2008-08. Charles H. Dyson School of Applied Economics and Management, Cornell University.

Legal & Taxation

Frederick, D. A. “Sample Legal Documents for Cooperatives.” 1995. Cooperative Information Report 40. United States Department of Agriculture, Rural Business/Cooperative Service. Washington. D.C.

Baarda, J. R. “Cooperatives and Income Tax Principles.” 2007. L.L.M. Course. University of Arkansas.

Frederick, D.A. “Income Tax Treatment of Cooperatives: Background.” Cooperative Information Report 44, Part 1. Edition 2005. United States Department of Agriculture, Rural Development. Washington, D.C.

Finance & Equity

Cooperative Budget Template (176k Excel). This spreadsheet template includes instructions and worksheets to create sales, income, expense, cash flow and working capital budgets based on prior year data and other inputs. Source: Dr. Phil Kenkel, Bill Fitzwater Cooperative Center, Oklahoma State University.

Financial Ratio Calculator for Cooperatives 2011 (61k Excel). Calculates financial ratios and provides green light and red light indicators. Requires user to input income statement and balance sheet data. Source: Dr. Phil Kenkel, Bill Fitzwater Cooperative Center, Oklahoma State University.

Goodwin Formula Calculator (25k Excel). Calculates the required rate of return on owners equity to maintain a given cash patronage level and equity redemption cycle. Source: Dr. Phil Kenkel, Bill Fitzwater Cooperative Center, Oklahoma State University.

Qualified to Non-Qualified Patronage Calculator (16k Excel). Determines the cash flow neutral portion of cash and non-qualified stock patronage refund which is equivalent to a given portion of cash and qualified stock refund. Source: Dr. Phil Kenkel, Bill Fitzwater Cooperative Center, Oklahoma State University.

Henehan, B.M., T.M. Schmit. “Structure, Strategy, and Finance in Changing Markets: the Case of Pro-Fac Cooperative.” November 19-20, 2008. Presentation NCERA-210. St. Paul, MN.

Henehan, B.M., T.M. Schmit. “Cooperative Redesign in Potential and Practice: The Case of Pro-Fac Cooperative.” July 28, 2008. Agricultural & Applied Economics Association Annual Meeting. Orlando, FL.

Strategic Planning and Decision Making

Schmit, Todd M. “Developing Cooperative Strategy to Create and Improve Member Value.” April 16, 2012, Presentation AGSCI 4010: Ag Sciences Seminar. Cornell University, Ithaca, NY.

Anderson, B.L., B.M. Henehan. “What Went Wrong at Agway.” 2002.Cooperative Business Journal. National Cooperative Business Association.

Henehan, B. M., B.L. Anderson. “Decision Making in Membership Organizations: A Study of Fourteen U.S. Cooperatives.” Research Bulletin 94-5. June 1994. Charles H. Dyson School of Applied Economics and Management, Cornell University, Ithaca, NY.

Marketing

Henehan, Brian. “An Overview of Dairy Marketing Cooperatives Operating in New York State.” Extension Bulletin EB 2007-03. April 2007. Charles H. Dyson School of Applied Economics and Management, Cornell University, Ithaca, NY.

Archives

Henehan, B.M., N.H. Pelsue. “The Use of Discriminant Analysis in Measuring Cooperative Growth Factors.” Northeastern Journal of Agricultural and Resource Economics, p. 178-184.

Henehan, B.M., B.L. Anderson. “Northeast Dairy Cooperative Financial Performance 1984-1990.” August 1991. Staff Paper 91-20, Charles H. Dyson School of Applied Economics and Management, Cornell University, Ithaca, NY.