Programs & Services
Co-op Business Development
Co-op Job Bank
Co-op Marketing
Conferences
Education
Honored Cooperator Awards
Public Policy
NCBA Home

Education

Cooperative Learning Network

NCBA is collaborating with NSAC to bring NCBA members an educational opportunity regarding taxes and accounting for cooperatives.

What is NSAC's Cooperative Learning Network?

A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

When registering on the NSAC website, please use the NCBA code listed in the Members Only section under conferences

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?

Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

What does my registration include?

Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts are downloadable and emailed to participants immediately following the session. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Sessions qualify for CPE credit if requested.

Why NSAC Cooperative Learning Networks?

Fast.

No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.

No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.

A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees. Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.

NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

A&A Basic Course - Special Four Hour Module

Date: Thursday, November 20, 2008
Time: 11:00 AM EST / 10:00 AM CST / 09:00 AM MST / 08:00 AM PST
Presenter(s): Don Frederick, NSAC Director of Education and Philip Miller, VP & Controller Southern States Cooperative
Objective: By providing a unique professional forum, similar to the CLN CPE webcasts, participants will have the opportunity to hear brief mini-lectures and analyze case studies involving co-op accounting issues.

Whatever the participant's background, we are certain this educational module will address many questions that may have arisen concerning cooperative structure, management and accounting issues unique to cooperatives.

Field of Study: Taxes, Business Management Organization & Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour

No advanced preparation or prerequisites are required for this course. However, materials will be sent to registrants prior to the session date.

Course Description

A live, 4 hour interactive learning module presented through the internet right to your computer!


This course will cover the unique organizational and operational aspects of doing business on a cooperative basis, how cooperatives accumulate and manage their equity, Federal income taxation of cooperatives, Co-op GAAP, and cooperative financial statements.

CPE credits will be offered in the area of taxes, accounting and business management organization.

Presenter Bio(s)
Philip W. Milleris Vice President and Controller for Southern States Cooperative in Richmond, Virginia. He joined Southern States in 1973 as an Internal Auditor. His current duties consist primarily of directing the control, accounting and financial reporting functions for the Company.

Phil received his BA in Economics from Berea College in 1968 and completed post graduate studies in Accounting at Virginia Commonwealth University in 1978. He is a licensed CPA in Virginia and a member of the AICPA, the AICPA Accounting Research Association and the Virginia Society of CPAs. Phil is a national director for the National Society of Accountants for Cooperatives (NSAC), and served as national president of NSAC in 2001-2002. He serves as an editor and writer for NSAC's national magazine, the Cooperative Accountant.

On August 1, 2007, Donald A. Frederick began a new career as Director of Education for the National Society of Accountants for Cooperatives.

His responsibilities include preparing educational materials on cooperative accounting, auditing, finance, and taxation and coordinating development of program content for NSAC live and web-based educational seminars. Before joining NSAC, Don served for two decades as Program Leader for Law, Policy, and Governance with the Cooperative Programs group at the U.S. Department of Agriculture.

Don's prior experience also includes time as a staff attorney in the Office of the General Counsel at USDA and several years on the legal staff of the National Council of Farmer Cooperatives.

Registration

As an NCBA member you are entitled to the NSAC member rate of $110 (each log-in site) for one CPE credit; $85.00 for each additional NCBA member needing CPE credits. The NCBA promotional code must be entered in order to receive that rate. To access the NCBA promotional code log-in to the Member's Only section. Continue the registration process from the instructions provided on the NCBA Member's Only page.

Refund Policy

NSAC will not issue refunds for Cooperative Learning Networks. If a registrant is unable to participate in the Cooperative Learning Network and provides written notification to the Society within 48 hours of the session, a credit will be provided for a future Cooperative Learning Network.

Participants can log-in to a session up to 20 minutes prior to the start time of the session. You may then download the day's presentation files from the download screen, print them out to follow along with the speaker. If you experience difficulty logging in please call our office immediately at 937-222-6707 for technical assistance. For those registrants who may experience difficulty logging in to the video portion of the Cooperative Learning Network session, please connect to the audio portion for audio participation. The live-portion (the audio presentation) is the portion required for CPE credit.

Please alert the NSAC staff member monitoring the Cooperative Learning Network at the conclusion of the program of your difficulty and technical support will be provided to eliminate problems with future Cooperative Learning Networks. Credit to a future Cooperative Learning Network will be provided to those with technical difficulties as long as the registrant participated in at least the audio portion of the call and notified the office immediately following the session.

Delivery System

  • All programs will be delivered by the Adobe Acrobat Connect Professional platform. Participants will receive an email 2 days prior to the session with a link to the e-Conference Center website and instructions for joining the session(s).
  • All participants should have Internet access (high speed access recommended but not required), a land-based telephone and be in a private setting. For more than one participant per participant location, a quiet conference room with a large monitor/screen and speaker phone is suggested.
  • There will be technical assistance available to assist with procedural or connection issues 15 minutes prior to the start of the presentation.

Conducting an Effective Review of Cooperative Legal Documents

Date: Thursday, December 11, 2008
Time: 11:00 AM EST / 10:00 AM CST / 09:00 AM MST / 08:00 AM PST
Presenter(s): Daniel Mott, Attorney Fredrikson & Byron, P.A.
Objective: Opportunity for participants to discuss some of the unique aspects of cooperative law as it relates to corporate governance.

Field of Study: Business Law
Program Level: Basic
CPE Credit: 1 Credit Hour

No advanced preparation or prerequisites are required for this course. However, materials will be sent to registrants prior to the session date.

Course Description

The periodic review of legal documents is an important element of cooperative governance and an essential aspect of fulfilling the fiduciary duties of officers and directors.

This CLN will focus on critical issues for cooperatives to consider when reviewing Articles, Bylaws and other legal documents.

Presenter Bio(s)
Daniel Mott, Attorney with Fredrikson & Byron, P.A. has a strong background working with cooperatives. Dan advises all types of organizations on business, transactional. and governance issues. He has been named as a Minnesota Super Lawyer by Minnesota Law and Politics and was recognized as one of Minnesota's Top 40 Business and Commercial Lawyers in 2005.

Dan has advised numerous cooperatives and other businesses on matters ranging from basic formation to complex mergers acquisitions and joint venture structures. He has over 20 years experience in the organization, structuring, governance and financing of cooperatives and has structured many cooperative joint ventures utilizing a variety of formats. He has also advised cooperatives on anti-trust and Capper-Volstead compliance issues.

Mr. Mott is experienced in negotiating and drafting agreements for mergers, asset purchase acquisitions and business combinations in a variety of industries. He also works with charter schools on issues related to organization, financing and ongoing operations.

Registration

As an NCBA member you are entitled to the NSAC member rate of $110 (each log-in site) for one CPE credit; $85.00 for each additional NCBA member needing CPE credits. The NCBA promotional code must be entered in order to receive that rate. To access the NCBA promotional code log-in to the Member's Only section. Continue the registration process from the instructions provided on the NCBA Member's Only page.

Refund Policy

NSAC will not issue refunds for Cooperative Learning Networks. If a registrant is unable to participate in the Cooperative Learning Network and provides written notification to the Society within 48 hours of the session, a credit will be provided for a future Cooperative Learning Network.

Participants can log-in to a session up to 20 minutes prior to the start time of the session. You may then download the day's presentation files from the download screen, print them out to follow along with the speaker. If you experience difficulty logging in please call our office immediately at 937-222-6707 for technical assistance. For those registrants who may experience difficulty logging in to the video portion of the Cooperative Learning Network session, please connect to the audio portion for audio participation. The live-portion (the audio presentation) is the portion required for CPE credit.

Please alert the NSAC staff member monitoring the Cooperative Learning Network at the conclusion of the program of your difficulty and technical support will be provided to eliminate problems with future Cooperative Learning Networks. Credit to a future Cooperative Learning Network will be provided to those with technical difficulties as long as the registrant participated in at least the audio portion of the call and notified the office immediately following the session.

Delivery System

  • All programs will be delivered by the Adobe Acrobat Connect Professional platform. Participants will receive an email 2 days prior to the session with a link to the e-Conference Center website and instructions for joining the session(s).
  • All participants should have Internet access (high speed access recommended but not required), a land-based telephone and be in a private setting. For more than one participant per participant location, a quiet conference room with a large monitor/screen and speaker phone is suggested.
  • There will be technical assistance available to assist with procedural or connection issues 15 minutes prior to the start of the presentation.