For Existing Worker Cooperatives

One practice in particular deserves more attention in the United States cooperative community: the use of indivisible reserves (IR). The International Co-operative Alliance (ICA) specifies IR as a component of its 3rd cooperative principle: “member economic participation.” This co-op principle addresses several financial policies, including allocation of surpluses or residual earnings. A few alternative uses of surpluses are recommended, such as distribution of member dividends and “….setting up reserves, part of which, at least, would be indivisible” (ICA).

This research report identifies policies, structures, and financing mechanisms that can inform the development of appropriate models for Manitoba as well as suppot sector-controlled and self-sustaining co-operative development organizations. In so doing the report analyzes the context and history, sector infrastructure, tax legislation, and policies impacting cooperative development in Spain (Mondragon Co-op), Italy (the Emilia Romagna region), Quebec, and Manitoba.

Sample employee handbook for a worker cooperative. Provided in a word document for easy modification for your own cooperative.

Handbook for new members to aid in understanding how the cooperative, Casa Nueva, is structured and run, as well as individual member's role within the cooperative.