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agricultural cooperatives allocated equity annual assets associations ative benefits board members board of directors business volume bylaws C-corporation Capper-Volstead Act chapter Charles Fourier co-op common stock consumer cooperatives coop cooperative business cooperative development cooperative laws Cooperative Marketing cooperative model cooperative movement cooperative principles cooperative's corporation created credit unions dividends economic elected employees equity capital erative established farm supply feasibility study federal funds goals housing cooperatives income tax incorporation individual International Co-operative Alliance investment investors limited liability Limited liability companies loans marketing cooperatives membership ment million National Cooperative NGCs non-members operating organization owners ownership partners partnership percent potential members preferred stock profits require responsibilities retained Robert Owen Rochdale Rochdale Principles rural Schaars steering committee stockholders Subchapter supply cooperatives tion tives tural U.S. Census Bureau unallocated United voting rights Website Wisconsin Worker-owned cooperatives