Registration Deadline: December 22, 2025

This course is designed to help directors assess their cooperative's financial position via financial statements used in financial reporting and planning, as well as key ratios developed from these financial statements. Participants will also recognize how board decisions impact their co-op's financial position.

KEY TOPICS

• Identifying the key financial decisions boards make.
• Recognizing the uniqueness of the cooperative business model and a typical cooperative's financial attributes.
• Recognizing three financial documents and related key financial ratios.
• Explaining how board decisions impact the financial position and financial statements.
• Understanding the difference between reporting a cooperative's financial results and understanding a cooperative's financial position.
• Describing the audit function.

CREDITS

• NRECA – 1 credit
• CEU – 0.6 credits

WHO SHOULD ATTEND

Directors of cooperative boards and CEO’s who serve on G&T boards.

ACCOMMODATIONS/MEALS

Please use the AIEC hotel list to make reservations at the hotel of your liking.  It includes several hotels nearby that offer AIEC special rates.  View AIEC Hotel Rates

Lunch and break refreshments will be served.

ATTENDEE COST

Please note this course is part of the 2025/2026 AIEC Continuing Education Program.  Twenty-seven co-ops participate in the AIEC Continuing Education Program and share the cost of NRECA training hosted by the AIEC.  An admin fee of $25 per participant will be charged for meals, course setup, and Zoom membership.

 * All classes require a minimum of 15 in-person attendees.

CANCELLATION POLICY

Cancellations made prior to the registration deadline will not be charged. Cancellations made within 48 hours of the course or if there is a "No Show," will be charged $25.  Substitutions are allowed.