This pro forma template is intended to aid cooperative entrepreneurs (and the developers who serve them) in making a preliminary financial assessment of their worker cooperative startup. Many worker cooperative startups are learning business finances for the first time. This tool offers a framework to think about their business and some labor-saving, pre-built Excel formulas.
Business Plans, Feasibility Studies
Northcountry Cooperative Foundation
A sale to employees can provide an owner with significant tax breaks. Because of the IRC §1042 Capital Gains Rollover, business owners who sell at least 30% of the stock in their C-Corporation to an employee-owned cooperative can roll over the proceeds from the sale into qualified replacement securities and defer payment of any capital gains tax indefinitely.
Minsun Ji, Tony Robinson
This booklet is meant to be a “users’ manual” for workers (especially immigrant workers) and their advocates in the field who may be thinking of organizing a worker owned cooperative as a worker empowerment strategy.
Jim Johnson and Brent Emerson
this guide is about worker cooperatives: businesses owned and controlled by the people who work in them. The worker-members own the business and return its profits to themselves based on how much they work for the co-op. They control the co-op, perhaps by electing a Board of Directors which makes policy and hires managers to organize their work. This hierarchical structure is common in medium and large worker co-ops, just like the other co-op sectors. But small worker co-ops are usually run collectively.
Gary Hansen, E. Kim Coontz, Audrey Malan
This is a step by step guide to the fundamentals of starting a worker cooperative