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Key Financial Indicators

The CBLD template Financial Conditions policy and sample report suggest that boards and managers regularly monitor a number of key indicators of financial health. Here [...]

By |February 22nd, 2017|Categories: Field Guides|Tags: |

Sources & Uses Template

Cash Is King: Reviewing Cash-Flow Statements

By |May 7th, 2015|Categories: Articles, External Articles|Tags: , |

Great Idea: Using Financial Conditions Monitoring Templates

In the GM Report Support section of the CBLD Library you will find easy to use financial monitoring report templates.   Balance sheets, Income/Expense (aka [...]

GM Report Support: Financial Conditions Monitoring

  Cooperative managers are charged with creating reports that demonstrate financial accountability to the board. Yet some managers struggle with having the right amount of [...]

By |January 4th, 2015|Categories: Connections|Tags: , |

Context Matters: Using Trends to Monitor the Financial Health of your Co-op

By Michael Healy   When it comes to numbers and data, context matters. The context in which we place particular numbers helps us make meaning [...]

Minimizing the Risk of Fraud

By Thane Joyal, Mark Goehring 173 July - August 2014 Loss prevention is a key piece of the retail grocery business. Co-op managers are aware [...]

Great Idea: Using Trend Data in Financial Reporting

  Along with the template Financial Conditions policy, in the CBLD Library you can find an easy to use monitoring report template that reflects the [...]

By |July 2nd, 2014|Categories: Connections|Tags: , |

Open Book Management

Intro to Food Co-op Finance

Audits & Reviews

An essential part of a co-op board’s fiduciary duty is the annual external monitoring of their co-op’s finances and financial systems. This Field Guide introduces [...]

Harrisonburg’s Friendly New Neighbor

By Ben Sandel 156 September - October - 2011 PDF download of article: pdf of article In March 2006, about 30 people came to a [...]

Building a Board Budget

Trust and Verify: Don’t Monitor Alone

By |December 7th, 2010|Categories: Articles, External Articles|Tags: , , |

Key Indicator Formulas

GM Report Support 02: Intro to Limitations Monitoring + Financial Conditions and Activities

Waking the Sleeping Giant: Recognize patronage dividends for what they are, co-op capital

By Marilyn Scholl, Joel Dahlgren, Bruce Mayer 148 May - June - 2010 Creating solutions begins with building the foundation for the future you want. [...]

Staying Healthy in an unhealthy economy

By Mel Braverman 142 May - June - 2009 Well, the other shoe has dropped, and it’s making the headlines something we are experiencing, not [...]

Understanding the Balance Sheet

Budgets: The Board’s Plan for Governance Investment

By Michael Healy 135 March - April - 2008 The board of directors fulfills an essential governing role in a cooperatively owned, democratically controlled business. [...]