Patronage dividends create a mutually beneficial relationship between a co-op and its member-owners while building capital. The 36-page Patronage Dividend Primer compiles the best current knowledge about food co-op capital and the treatment of earnings through patronage dividends.
Several of its sections originally appeared as articles in Cooperative Grocer, while others were created for this publication and provide a step-by-step guide to implementing patronage dividends and added detail and examples from specific co-ops.
Download the primer (1.3 MB PDF)
Publication partners who made this collection possible:
- CDS Consulting Co-op
- Triangle Park Creative
- Wegner LLP, CPAs and Consultants
