This learning and training tool has been developed for member education and board training about basic worker cooperative finance. It consists of a document and a set of linked spreadsheets that allow users to explore the relationship between the primary financial statements that are used for business reporting and decision-making.

This resource is intended to give small business support organizations a background on how the worker cooperative model can help entrepreneurs reach their dreams.

After working with professionals to determine which entity type is right for your worker cooperative, the next step is to work with professionals to develop your governing documents. Bylaws and operating agreements should include high-level information about the governance of the organization. They clarify and codify the democratic governance and ownership of your cooperative, help provide a structure through which the cooperative can grow, and provide a last resort for conflict resolution if relationships break down.

The Democracy at Work Institute/USFWC Press Kit includes information about worker cooperatives, why they are important, examples of existing cooperatives and development organizations, city government initiatives, frequently asked questions, and more.

 This handbook walks worker owners and cooperative developers through the process of laying the groundwork for, creating, and implementing systems of accountability and evaluation in small to medium sized worker cooperatives.

Editable versions of the toolkit's appendices can be found here.