Features of new generation
cooperatives
What is a New Generation Cooperative?
For the purposes of this guidebook the
abbreviation NGC will be used for the term New Generation Cooperative.
An NGC is simply a form of business organization
that combines features of a traditional cooperative with those of an investor-owned
corporation. An NGC is typically involved in the value-added processing
stage of an agricultural product, once the commodity has moved past the
farm gate. The focus of an NGC is on value-added processing rather
than commodity production. For instance, the NGC structure has been
used to transform durum into pasta products, spring wheat into frozen dough,
and bison into packaged meat. NGCs are formed to allow producers
to retain an interest in their commodities once they have moved past the
farm gate, thus allowing them an opportunity to gain part of the marketing
share of the consumers’ food dollar.
The NGC structure emerged in the United
States and was originally based on a California model of cooperatives that
required producer agreements as well as up-front equity investments from
members. NGC members, who are agricultural producers, sell their
commodities to their cooperatively-owned processing business. Any
earnings that the NGC generates from value-added activities are then distributed
back to the members in proportion to the amount of commodity they delivered
to the cooperative.
Major features of the NGC structure
include:
Delivery
rights
Shares in an NGC can be used to assign
membership to producers and to allocate delivery rights. There are
generally two types of shares in an NGC: membership shares and special
investment shares that convey delivery rights and obligations (sometimes
these latter shares are known as delivery rights shares). Producers
purchase these special investment shares that obligate them to deliver
a certain amount of farm product to the cooperative each year. For
instance, one special investment share may give the producer the right
and obligation to deliver one tonne of wheat to the cooperative every year.
In the case of an NGC that processes livestock, the share may give the
producer the right and obligation to deliver one animal to the cooperative
every year. Because delivery rights are tied to special investment
shares, they ensure that members provide up-front equity capital to the
NGC that is proportional to their level of use of the cooperative.
Each member’s equity position in the cooperative is therefore equal to
the member’s patronage level with the cooperative. Any patronage
refunds that the cooperative generates are distributed to members according
to the level of product that they delivered to the NGC.
Essentially, delivery rights shares
act as a two-way contract between the producer-members and the cooperative;
they obligate the producer-members to deliver product each year to the
cooperative, and in turn they obligate the cooperative to accept delivery
of the product. Typically there is an underlying producer agreement
that accompanies the special investment shares of the cooperative.
Each member must sign this producer agreement, which outlines details such
as the quality specifications and delivery methods that the member must
follow. The agreement also indicates such things as the method of
valuing the commodity to be delivered and how the producer will be paid.
It will also include details concerning the measures to be taken when a
member fails or refuses to deliver the quality and amount of commodity
specified under the agreement. Each NGC will structure producer agreements
to serve their particular needs.
Members will typically receive two
streams of income from the NGC: during the year, they will be paid an amount
(determined by the cooperative) for the commodity they deliver to the firm.
Then, at the end of the year, they will receive a portion of any value-added
processing returns that the cooperative was able to generate throughout
the year.
The use of delivery rights assures
producers a market for their product, and assures the cooperative a steady
source of its primary input. Access to a steady source of inputs
may give the NGC a competitive advantage over competitors who lack a captive
source of supplies. With producer agreements that indicate delivery
arrangements in place, management can coordinate their input supply so
that the processing facility is efficiently utilized. Quality stipulations
are specified; if the producer cannot fulfill his delivery commitments
with his own product, then he must make arrangements to purchase the product
from elsewhere to fulfill the delivery requirements. Otherwise, the
cooperative will make arrangements to purchase the needed product from
another source and charge the member for the difference.
The total quantity of delivery rights
equity shares that the cooperative sells to producers depends on the processing
capacity of the cooperative’s operations. The cooperative only sells
enough shares so that it meets its efficient capacity level. For
example, if the cooperative plans to operate a facility that has a capacity
to process 75,000 tonnes of grain each year, then it will sell 75,000 equity
shares that each require the owner of the share to annually deliver one
tonne of grain to the cooperative.
In some cases, the NGC will reserve
the right to lower the amount of commodity that is to be delivered.
For example, consider a special investment share that obligates the member
to deliver one tonne of canola to the cooperative. The company may
reduce this quantity on a pro rata basis to all members if its marketing
needs change during the year.
The price of each special investment
share in an NGC is typically determined by dividing the total amount of
equity capital that the cooperative requires to finance the business by
the processing capacity of the cooperative’s facilities. Continuing
with the above example, if the cooperative determines that it requires
$12 million in equity capital to establish a 75,000 tonne annual processing
operation, then the price per special investment share will be found by
dividing $12 million by 75,000 tonnes. Thus, the initial price per
special investment share would be $160. Afterwards, market conditions
will determine whether or not the special investment share will appreciate
or depreciate in value.
The special investment shares that
allocate delivery rights are separate from membership shares. In
most cases, each individual producer holds only one membership share, but
can hold more than one special investment share. Sometimes producers
are required to purchase a minimum amount of special investment shares
to be considered for membership in the NGC. Voting rights are attached
to membership in the cooperative, and therefore each producer only has
one vote in the cooperative’s affairs, regardless of how many special investment
shares he may hold. This is consistent with the democratic principle
of one member, one vote that characterizes most cooperatives. The
cost of a membership share is typically a nominal amount.
Selected1
membership
In contrast to many traditional
cooperatives that accept new members on a continual basis, membership in
NGCs is restricted once the targeted amount of special investment shares
are sold. Once the targeted amount of special investment shares are
sold, new members will only be allowed if an existing member wishes to
sell some of his shares to another producer. This ensures a stable
level of supply of product for the NGC; membership may change somewhat
because producers wish to sell some of their special investment shares,
but this does not change the supply of product being delivered to the cooperative.
The sale of shares between producers typically requires approval from the
board of directors before they occur. By doing so, the board can
ensure that shares are not purchased by ineligible persons.
Significant
level of initial equity investment
Because of the presence of delivery
rights, the initial equity investment required from producers is higher
for a NGC than that found in more traditional cooperatives. American
NGCs have generally raised between 30 and 50 percent of their total capital
requirements from the sale of delivery rights shares. U.S. lenders
typically want to see a 40 to 50 percent member equity position for new
cooperatives, depending on their assessment of the risks involved.
Financial institutions in Canada will evaluate the NGC’s potential based
on its strengths and weaknesses. Producers must pay for the right
to deliver their commodities to the cooperative; in order to participate
in the cooperative's value-added processing, producers must provide up-front
capital by purchasing shares that convey delivery rights. The NGC
usually sets a minimum required number of delivery rights shares that an
individual producer must purchase in order to be eligible for membership.
For example, the minimum required investment in one American NGC was set
at $4,800 U.S., which represented 800 shares at $6 each. Each share
represented the right and obligation to annually deliver one bushel of
the commodity to the NGC.
Because the members invest a significant
amount of equity and are obligated to deliver product, they tend to remain
more committed and involved in a NGC than they might be in a traditional
cooperative.
In comparison to a more traditional
cooperative, the NGC receives a higher level of equity financing at the
start of its operations. The NGC is therefore in a position at the
end of the year to return a greater portion of its patronage refunds in
cash to its members, rather than retain them in the business as additional
equity financing. In other words, since the members invest a significant
amount of capital up front, most of the net earnings generated can be returned
to members at the end of the year rather than used as retained equity financing
for the business. The added value that the NGC has contributed to
the members’ commodity is therefore returned to the members each year.
Because equity is received prior to start-up, the NGC may be able to avoid
difficulties that sometimes occur when trying to raise capital. If
the NGC decides to expand its operational capacity, then it issues more
delivery rights shares, which provide the necessary equity financing for
the expansion.
Transferability
of delivery rights shares and the opportunity for appreciation or depreciation
in the value of delivery rights shares
Members of the cooperative are typically
allowed to transfer their special investment shares to other members or
other producers who wish to become members, subject to board approval.
The price of special investment shares that are sold among producers is
negotiated by the producers themselves, according to the perceived market
value of the shares. The board of directors does not set prices of
shares transferred between producers. The price of the delivery rights
will be based on the earning potential they represent, and will therefore
fluctuate according to the performance of the cooperative. If the
cooperative is performing well and the buyer perceives strong earning potential
from owning the delivery rights, then he may offer a price that is higher
than that originally paid by the member. The selling member would
therefore be able to realize a capital gain from the appreciation of the
share value. Thus, in addition to the opportunity to receive patronage
refunds from ownership of delivery rights, the member might also benefit
from an appreciation in value of these rights if he chooses to sell the
special investment shares. In such a situation, the member is able
to sell his shares and immediately receive the market value for those shares.
Alternatively, if the buyer perceives that the earning potential is weak,
then the share might have decreased in value for the member.
The buyer should verify with the
cooperative that the seller in fact owns the shares prior to the sale.
The transfer of ownership does not take place until the cooperative has
been notified and the transfer is recorded on the books of the cooperative.
If he is not already, the buyer needs to become a member of the cooperative
in order to own special investment shares. Thus, if he is not a member
at the time, the purchase of shares should be made conditional on his becoming
a member of the cooperative.
Expansion
of the business is typically funded by new issues of delivery rights shares
When a NGC is ready to expand its
operations by means such as increasing its current plant capacity or building
an additional facility, it generally finances the expansion by issuing
new special investment shares. In other words, future expansion is
financed in the same way as the original start-up of the NGC. The
number of special investment shares issued and their price is determined
according to the processing capacity of the expanded facilities.
By issuing further delivery rights shares, the NGC is able to rely on new
financing rather than retained earnings of the business to finance expansion
activities.
1Selected
membership is sometimes referred to as "closed" membership in the United
States.
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Sources:
Harris, A. 1998. Financing agricultural
co-operatives: An overview. Booklet funded by the Canada/British Columbia
Farm Business Management Program.
Harris, A., B. Stefanson and M. Fulton.
1996. New generation cooperatives and cooperative theory. Journal of
Cooperatives 11: 15-28.
Johnson, Dennis A. 1995. The rise of new
wave cooperatives. Year in Cooperation Vol. 2 No. 1: pp. 8-9. Minnesota
Association of Cooperatives.
Lawless, G. 1996. “New Generation” farmer
cooperatives conference: A summary. University of Wisconsin Center
for Cooperatives. Online. Retrieved July 22, 1998. http://www.wisc.edu/uwcc/info/ngconf.html
.
Patrie, W. 1998. Creating ‘Co-op Fever’:
A rural developer’s guide to forming cooperatives. Rural Business -
Cooperative Service, U.S. Department of Agriculture, RBS Service Report
54. Available online. http://www.rurdev.usda.gov/rbs/pub/sr54.pdf
or www.rurdev.usda.gov/rbs/pub/sr54/sr54.htm
.
Stefanson, B., M. Fulton and A. Harris.
1995. New generation cooperatives: Rebuilding rural economies. Centre
for the Study of Co-operatives, University of Saskatchewan. Available online.
http://coop-studies.usask.ca/pdf-files/Rebuilding.pdf
.