Management and Evaluation Tools

These tools are meant to be used as a guide. They may be adapted to your situation.

Management ToolsGroup Dynamics

The Dealer Game . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230A Multitude of Dots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233Let’s Make Squares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242

Accounting34

Forecasting Tools

Initial Assessment of Financial Requirements (Scenarios 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . 246Production Costs and Sales Price (Scenarios 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247Break-even Point Calculation (Scenarios 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248Sample Budget Forecast (Scenario 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249Cash Flow Budget Forecast (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250Forecasted Financial Statement (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251

Compilation Tools

Sample Sales Journal (Scenarios 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252Sample Expenses Journal (Scenarios 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253Sample Purchase Order (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254Sample Invoice (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255Sample Deposit Slip (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256Sample Cheque Stub and Cheque Book (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257Petty Cash Register (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258Register of Membership Shares and Patronage Dividends (Scenario 2) . . . . . . . . . . . . . . 259General Ledger (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260

Management andEvaluation Tools

The Youth Co-op Toolkit

Feel free to ask for help!

Accounting can be complex. It would be beneficial to ask for support from a professionalwho is familiar with these notions. This person could either be a Caisse Desjardinsadvisor, an employee in charge of accounting for a school co-op or any other authorityin the field.

227

34. At the end of this section, you will find an exercise to help you learn about bookkeeping and accounting tools, as wellas an answer key.

228

Educational Toolkit for Cooperative Entrepreneurship

Financial Statements Production Tools

Sample Bank Reconciliation (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261Statement of Income and Expenses (Scenario 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262Income Statement (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263Balance Sheet (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264Accounting Exercise (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265Answer Key (Scenario 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268

Marketing (Scenarios 1 and 2)

Brainstorming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271Practical Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272Market Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275Compilation of Market Study Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277Information Guide for Promotion and Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278Model Letter – Request for Sponsorship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281Sponsorship – Visibility Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282Communicating with the Media . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284Press Release – Announcement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287Press Release – Invitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288

Production (Scenarios 1 and 2)

Register of Production Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289Compilation of Production Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291Planning Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

Human Resources (Scenarios 1 and 2)

Conflict Resolution Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293Attendance Register for Board Meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296

Assessment Tools (Scenarios 1 and 2)Meeting Procedure and Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297Meeting Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298End-of-Year Summary (Annual Report) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299

Administrators’ Guide (Scenarios 1 and 2)Business Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301Articles of Accreditation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308List of Founding Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309Application and Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310

229


Internal Bylaws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311Members Contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317Election Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320Administrators Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321Members Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322Membership Share Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323Membership Card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324Sample Agenda – Founding General Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325Sample Minutes – Founding General Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326Sample Agenda – First Board of Directors Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330Sample Minutes – First Board of Directors Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331Sample Agenda – Board of Directors Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333Sample Minutes – Board of Directors Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334

Collective Entrepreneurship Awareness and Promotion Officers . . . . . . . . . . . . . 337

230

Materials for each groupFour circles cut into fragments (Simple Broken Circles task sheet)Four envelopes

Cooperative ContextEqual sharing of materials

Team SizeTeams of four (home group)

� Objective: Solve a problem using only non-verbal communication.

Preparation

Getting startedWith a group, the facilitator demonstrates a Simple Broken Circles session toparticipants. The facilitator steps back and randomly chooses a participant to replacehim or her. The group repeats the activity while the others watch. In turn, oneparticipant observer replaces one player.

ProcedureEach team is given all of the fragments. One person ensures that fragments aredistributed equally among team members. The task is to re-assemble the circle,interacting with the other team members according to the following set of rules:

Only give fragments, never take them.Play the game in complete silence.Do not gesture to other players.Re-assemble your circle individually.Neither give nor accept suggestions from others.Never take fragments from another student’s set.Pass one fragment at a time to another player.Do not place a fragment into another’s circle; only slide it towards him or her.

The team succeeds when all members have completed their circles. If one teamfinishes before the others, they should inform the facilitator, and then try to find othercombinations to reform the circles.

Activity

The Dealer Game35


35. Conseil québecois de la cooperation et de la mutualité, Ensemble vers la réussite: Démarche d’initiation à la coopération,

(Lévis: Conseil québécois de la coopération et de la mutualité, 2003), 60-66.

Management Tools Group Dynamics

231


The Dealer Game

Questions to ask:What did you do to help solve the problem?What did you do that hindered problem solving?What did other team members do that helped to solve the problem?What did other team members do that hindered problem solving?In general, what was the team’s attitude?What strategies did the members of your team use to understand each other with-out speaking?

Feedback


232

Simple Broken Circles Task Sheet



233


A Multitude of Dots36

Materials for each groupSet of cards (A Multitude of Dots Task Sheet)Four feedback sheets

Cooperative ContextEqual sharing of materialsDiscussion

Team SizeHeterogeneous teams of four (home group)

� Objective: Solve a problem using only words.

Preparation

Getting startedOne team demonstrates the activity while the others observe.

ProcedureDeal cards equally, making sure that no player sees another’s cards. Each card in theset has one or more duplicates, except one, which has to be found. The game endswhen a card is identified as being unique, whether or not it is the right one. Makesure that all members agree before the person in charge of verifying is called. Oneteam member times the team to see how long it took them to find the solution.

Instructions for students:Do not show your cards to your teammates.Do not give your cards to your teammates.Do not draw or sketch the pattern on your card.Do not look at another team member’s cards.Do not refer to the number on the back of the card.Hold on to the cards that you have discarded.You can speak as long as it contributes to problem solving or the group’s success.

Activity

The facilitator asks participants what strategies they used to find the unique card,shares his or her observations, and asks the following question: “Do you think thesestrategies will be useful for your Youth Co-op Project?”. Then, students complete thefeedback sheet.

Feedback

36. Conseil québecois de la cooperation et de la mutualité, Ensemble vers la réussite: Démarche d’initiation à la coopération,

(Lévis: Conseil québécois de la coopération et de la mutualité, 2003), 67-84.


234

A Multitude of Dots Task Sheet


� �

� �


235



� �

� �


236


� �

� �



237


� �

� �



238


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239





�

240



241

Feedback Sheet

Team members’ names:

How did cooperation help you complete this activity?



242


Materials for each groupSet of strips (Let’s Make Squares Task Sheet)Four feedback sheets

Cooperative ContextEqual sharing of materialsDiscussion

Group FormationHeterogeneous teams of four (home group)

Preparation

Getting started The purpose of this game is to make as many squares as possible by laying out thestrips in different configurations.

A set of strips is placed in the center of each group. Participants must make as manysquares as possible using all the strips. All squares must touch one another. Thenumber of squares is recorded each time a layout is completed according to the rules.The process is repeated and participants create a different layout.

ProcedurePart 1

All strips are placed face down.The game lasts 10 minutes.

Part 2

Strips are face up. Each player receives strips with identical patterns.The rules of the game stay the same.Each player must place his own strips.Players must ask permission to change the position of a teammate’s strip.Players can offer to move their own strip.The game lasts 10 minutes.

Activity

Let’s Make Squares37

37. Spencer Kagan, Cooperative Learning, (San Juan Capistrano, California: Resources for Teachers, 1994).


� Objective: Understand the difference between team work and working coop-eratively.

243


Let’s Make Squares

At the end of the game, each team fills out the feedback sheet. The facilitator asks theteam to share their thoughts and then shares his/her observations.

Feedback


244


The Strips Task Sheet 38


38. Many of these elements are based on: Gouvernement du Québec, Ministère de l’Industrie et du Commerce, Mon projet

d’entreprise, un atelier de travail destiné aux jeunes futurs gens d’affaires (Québec: Ministère de l’Industrie et du Commerce,1995).


245


Feedback Sheet


Team members’ names:

Which of the two ways of working ensures equal participation of members?

Did you observe any differences in the work climate?

In which part do the members work more together?

Were all team members involved in each part?

Other observations or comments from the team:


Initial Assessment of Financial Requirements

(Scenarios 1 and 2)

The following financial contributions will be used to cover the initial operating expenses.

Youth Co-op members’ participation

Number of members:

Contribution of each member, refundable (or not)$

Partial total: $

Sponsorship from (name of the organization)

Partial total: $

Other contributions

Parents (number of parents)

Partial total: $

Organizations (name of the organization)

Partial total: $

Other income (indicate source)

Partial total: $

Total of the initial amount: $ (sum of the amounts)

What do we need to purchase in order to launch this project?

Is there a deficit (a negative difference)? $

What are some possible solutions?

246

Management Tools AccountingForecasting Tools


Product Quantity Cost

Total: $

247


Production Costs and Sales Price (Scenarios 1 and 2)

Material purchased to create the product Cost Units Costproduced per unit

1) $ $ $

2) $ $ $

3) $ $ $

4) $ $ $

5) $ $ $

6) $ $ $

Total expenses/number of units produced: $ per unit

Other expenses

1) $ $ $

2) $ $ $

3) $ $ $

4) $ $ $

Total expenses/number of units produced: $ per unit

Total $ per unit

Surplus that we wish to save $ per unit

Sale price per unit $ per unit*

* The sales price must cover production costs and related expenses while generating areasonable surplus. Use the market study to validate the sales price by measuringpotential clients’ responsiveness to the price.

Shipping

Packaging materials

Equipment rental


248


Break-even Point Calculation(Scenarios 1 and 2)

A - Fixed Costs Assessment

Various supplies (stationery, envelopes, stamps, etc.) $

Bank charges $

Insurance $

Promotion and advertising $

Salaries $

Rent $

Telephone bill, electricity, Internet $

Miscellaneous $

Total A $

B – Variable Costs per Unit

Raw materials $ per unit

Other expenses (equipment rental, packing products, transportation) $ per unit

Total B (Production cost per unit) $ per unit

Break-even Point*

Sales price per unit – variable costs per unit

= unitsSales price per unit - Total B

* The break-even point allows you to determine the number of units that have to beproduced to cover all costs – that is, for the co-op to be profitable. This step is used todetermine sales objectives, which are part of the budget estimates (next step).

Total A

Fixed costs


249



Sample Budget Forecast(activity per project – Scenario 1)

Description Total Amount Project A Project B Project C

Student contribution

Parental contribution

Organization A contribution

Organization B contribution

Other contributions

Expected earnings from fundraising activity A

Expected earnings from fundraising activity B

Expected earnings from fundraising activity C

Total:

Description Total Amount Project A Project B Project C

Expenses related to fundraisingactivity A

Expenses related to fundraisingactivity B

Expenses related to fundraisingactivity C

Expenses for advertising orpromotion of activity A

Expenses for advertising orpromotion of activity B

Expenses for advertising orpromotion of activity C

Miscellaneous (inevitable)

Total:

Earnings

Expenses

Is there a deficit (a negative difference)? $

What are some possible solutions?

Youth Co-op name: for the period of to .

250


Cash Flow Budget Forecast (Scenario 2)


Cash inflow/outflow 1 2 3 4

Cash on hand at beginning of period $ $ $ $

Cash inflow:

Membership shares $ $ $ $

Sales earnings $ $ $ $

Donations and sponsorships $ $ $ $

Loans $ $ $ $

Total inflow $ $ $ $

Cash outflow:

Purchase of materials $ $ $ $

Equipment rentals $ $ $ $

Office supplies $ $ $ $

Bank charges $ $ $ $

Insurance $ $ $ $

Advertising/promotion $ $ $ $

Shipping/transportation $ $ $ $

Salaries $ $ $ $

Rent $ $ $ $

Telephone, electricity, Internet $ $ $ $

Miscellaneous $ $ $ $

Total outflow $ $ $ $

Cash on hand at end of period $ $ $ $


251



Forecasted Financial Statement (Scenario 2)

Youth Co-op name:

For the fiscal year ending on:

Earnings

Sales earnings $

Donations and sponsorships $

Total earnings $

Expenses

Purchase of materials $

Equipment rentals $

Office supplies $

Bank charges $

Insurance $

Advertising/promotion $

Shipping/transportation $

Salaries $

Rent $

Telephone, electricity, Internet $

Other $

$

$

$

Total expenses: $

252

Sample Sales Journal (Scenarios 1 and 2)(compilation of sales)

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Forecasting Tools

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r.

253


Dat

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embe

r’s

nam

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rcha

se d

escr

ipti

ont

Exp

ense

item

Rea

son

App

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d by

Am

oun

t

Tota

l:

Sample Expenses Journal (Scenario 1 and 2)(compilation of expenses)

Management Tools

Accounting

Compilation Tools

To ensure that all the sales were recorded in the general ledger, verify that

the

tota

l sal

es o

f th

e sa

les

jou

rnal

= th

e to

tal s

ales

of

the

gen

eral

ledge

r.

254


Management Tools AccountingCompilation Tools

Sample Purchase Order (Scenario 2)

Youth Co-op Name:

Date:

Order number:

Contact person:

Client name:

Address:

Phone:

Fax:

Number of units:

Specifications:

Delivery date:

Comments:

Bill issued on:

Paid on:

How did the client hear about the Youth Co-op?

255


Compilation Tools AccountingCompilation Tools

Sample Invoice (Scenario 2)

DATE:

ORDER NO:

YOUTH CO-OP NAME:

CLIENT NAME:

ADDRESS:

Description Amount

Total:

SIGNATURE

256


Sample Deposit Slip (Scenario 2)

List of cheques and deposit slips

Description Amount

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

Number Amount

X 5 $

X 10 $

X 20 $

X 50 $

X 100 $

Total from cheques

Cash deposited

X 1 $

X 2 $

Other $

Coins

Total cash deposit

$

Total cheques

$

Total deposit

$

Signature of depositor

Branch #:

Date: / /

Account #:

Name of the account holder:


Caisse

Desjardins

257



Sample Cheque Stub and Cheque Book (Scenario 2)

0001

Date: / /

Balance carried forward: $

To:

For:

Amount of cheque: $

Deposit: $

Balance: $

0001

/ /

Pay to the order of: $

/100 dollars

For:

Youth Co-op:

0001 0023 00034 By:

By:

Caisse Desjardins

258


Dat

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onM

ember

’s n

ame

Infl

owO

utf

low

Bal

ance

Balance at the beginning of the period:

Balance at the end of the period:

Youth Co-opname

to

Petty Cash Register (Scenario 2)

Management Tools

Accounting

Compilation Tools

To ensure that all transactions were recorded in the general ledger, verify that

the

bal

ance

of

the

end o

f per

iod for

th

e pet

ty c

ash

reg

iste

r =

the

bal

ance

of

the

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f per

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e pet

ty c

ash

reg

iste

r in

th

e ge

ner

al le

dge

r.

259


Register of Membership Shares and Patronage Dividends (Scenario 2)

Youth Co-opname:

Date

Management Tools

Accounting

Compilation Tools

* Patronage dividends in a worker cooperative:

Cooperative surplus

LESS

Amount left in reserve (to ensure the sustainability of the

business)

Amount paid as contribution to the community

EQUALS

Surplus to be paid as patronage dividends

Surplus to be paid as patronage dividends

DIVIDED BY

total number of hours worked (all mem

bers)

EQUALS

patronage dividends ($ / hours worked)

For

exa

mple: If a mem

ber works 100 hours for the Youth Co-op and

the surplus to be paid as patronage dividends per hour is $0.50, he

will receive a patronage dividend of $50.

Mem

ber

’sA

mou

nt

Dat

e of

Mem

ber

ship

P

urc

has

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ours

Am

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-op

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iden

ds*

dat

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uth

Co

-op

($ /h

ours

wor

ked)

Tota

l:To

tal:

260


Management Tools

Accounting

Compilation Tools

Petty cash

Caisse

Accou

nts

Accou

nts

Loan

sEquity

Income

Exp

enses

Desjardins

receivab

lepayab

le

12

34

56

78

910

1112

1314

1516

1718

1920

2122

2324

25

Inflow

Outflow

Sales

Inflow

Outflow

Sales

Inflow

Outflow

Sales

Inflow

Outflow

Sales

Inflow

Outflow

Sales

Inflow

Outflow

Sales

Outflow

Outflow

Inflow

Inflow

Inflow

Inflow

Inflow

Sales

Donations andsponsorships

Purchase ofmaterials

Equipmentrentals

Bank charges

Insurance

Advertisingand Promotion

Date

Reason

Cheque no.

General Ledger– Y

ou

th C

o-o

p(Scenario 2)

Youth Co-op name:

for the period of

to

.

Balan

ce at the en

d

Balan

ce at the

beginning

261

Management Tools AccountingFinancial Statements Production Tools


Bank Reconciliation (Scenario 2)

Balance of bank statement on $

Outstanding cheques (cheques issued, but not yet cashed):

1.

2.

3.

Minus total outstanding cheques: $

Outstanding deposits (deposits registered in our books, but not yet appearing in the bankstatement):

1.

2.

3.

Plus total outstanding deposits $

Actual balance: $

Balance in the general ledger on $

Withdrawals from the bank that appear on the statement

1.

2.

3.

Less the total withdrawals $

Deposits made by the bank that appear on the statement

1.

2.

3.

Plus the total deposits by the bank $

Actual balance: $

Difference: $0

Description Total amount Project A Project B Project C

Money remaining with the Caisse Desjardins (contributions from members, parents and others)

Earnings (sales) from fundraising activity A

Earnings (sales) from fundraising activity B

Earnings (sales) from fundraising activity C

Other income

Total:

Description Total amount Project A Project B Project C

Expenses (purchases) related to fundraising activity A

Expenses (purchases) related to fundraising activity A

Expenses related to fundraising activity B

Expenses related to fundraising activity B

Expenses related to fundraising activity C

Advertising or promotion expenses for activities A, B and C

Total:

Statement of Income and Expenses (Scenario 2)

Expenses

Results: (Earnings - Expenses)(Serves to follow up on initial objective)

262



Earnings


263


Income Statement (Scenario 2)Youth Co-op name

for the period of to .

Earnings

Sales earnings $

Donations and sponsorships $

Other: $

$

$

Total earnings $

Expenses

Purchase of materials $

Equipment rentals $

Office supplies $

Bank charges $

Insurance $

Advertising/promotion $

Shipping/transportation $

Salaries $

Rent $

Telephone, electricity, Internet $

Other $

$

$

$

Total expenses: $

Surplus (deficit) $


264


Balance Sheet (Scenario 2)Youth Co-op name:

Date:

Assets

Petty cash balance $

Bank balance $

Accounts receivable $

Total assets $

Liabilities

Accounts payable $

Debt to pay back $

Other $

Other $

Other $

Cooperative and members equity

Membership shares $

Reserve of the cooperative $

Surplus (deficit) $

Total liabilities and equity $

(Total assets equal total liabilities plus total equity.)


265



Accounting Exercise (Scenario 2)

Monday, September 8

It’s the start of the week, and the Wise Students Youth Co-op secures a significant contract.Marcel answers the call; a lady, Mrs. Tremblay, is offering a potato-picking job.

Later that day, the Promotion Committee members arrive full of enthusiasm. They aregetting ready for the Youth Co-op car wash planned for the following Saturday. Each personis given a task related to the promotion of the activity. Once the group has established agood action plan, Maya goes out and spends $12 on cardboard and markers, which shewill need to make signs. Meanwhile, the postman delivers the mail, which includes the co-op’s phone bill.

Tuesday, September 9

Marcel agrees to take the contract with Mrs. Tremblay. The work is delegated to Estebanand Julie. They decide to visit the site (by bus, since it is quite far) in order to evaluatethe extent of the work. Mrs. Tremblay offers to cover the bus fare for the duration of thecontract; they are simply to add it to the final bill.

The same day, Rodney arrives excited at the co-op. He just came back from a meeting withthe Caisse Desjardins manager, who agreed to grant the co-op a $500 loan. Rodney tookthe opportunity to deposit the cheque while he was at the bank, thus replenishing thepetty cash.

Wednesday, September 10

Before heading off to work for Mrs. Tremblay, Esteban and Julie must purchase thenecessary materials (bags, gloves, etc.). However, they have estimated a cost of $45, whichis too much to take out of the petty cash. They ask the Treasurer, Rodney, for a cheque inthe amount of $45. Esteban and Julie then go buy the material at the local hardware store,where their cheque is accepted since the co-op members are well-known there. Estebanand Julie then take the bus to Mrs. Tremblay’s place.

Thursday, September 11

The Promotion Committee purchases the material for the car wash. Mohammed decidesto pay with his own money; he’ll get reimbursed on the day of the car wash. Johnny decidesto pay off his operating and membership shares today. Esteban and Julie are still workingat Mrs. Tremblay’s place.

266



Friday, September 12

Rodney goes to the Caisse Desjardins to pay the phone bill and decides to withdraw anadditional $50 to replenish the petty cash with coins, which will be useful for the car wash.Esteban and Julie finish up the contract and hand the work evaluation form and the invoiceto the client. Mrs. Tremblay can’t pay the entire bill immediately, but intends to send acheque shortly.

Saturday, September 13

It’s a bright, sunny day. The members are full of energy and are very well organized. Theytreat themselves to lunch, since there is enough money in the petty cash. Rodney alsodecides to reimburse Mohammed in cash.

Sunday, September 14

A well-deserved rest for all.

Monday, September 15

The Executive Committee arrives early at the Youth Co-op in order to prepare the Boardmeeting set for that afternoon. In the meantime, Mrs. Tremblay stops by the co-op andgives the members the evaluation form (which is very positive) as well as a cheque fortheir services. The Treasurer contacts the other members of the Finance Committee tostraighten out the general ledger. They prepare Esteban and Julie’s paycheques and godeposit the money from the car wash.

At the board meeting, the Finance Committee members recommend making the firstpayment on their bank loan, for an amount of $250, since it has been a good week froma financial standpoint, and because there is enough money in the account. The Boardaccepts. Rodney returns to the bank once the meeting is adjourned.

Meanwhile, the Finance Committee performs an audit of all the cash flow and expensesfor the week in the general ledger.

At the last audit of the general ledger (Friday, September 5), the balance for each columnwas:

Petty cash: $20 Wages: $366

Caisse Desjardins $330 Equipment: $34

Accounts receivable: $11 Equity of members: $400

Accounts payable: $0 Rent: $150

Contract earnings: $405 Office supplies: $98

Other earnings: $40 Other: $27

Management Tools Accounting

267




Relevant information:

Esteban and Julie estimated that they would work twenty hours each.The hourly rate for potato picking is $6.The cost for the material is $45.Esteban thinks that Julie has pretty eyes.The co-op % is 10.Mrs. Tremblay’s dog is blue.The phone bill is $142.The negotiated contract is worth $372.25.The bus fare is $2 per person (one way).The membership share is $5.The operating share is $25.Petty cash replenishment equates to $25.Lunch at the car wash costs $25.The earnings from the car wash are $1,245.Car wash material costs $17.

268


Management Tools

Accounting

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269


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270



Detailed calculation

500 + 30 + 372.25 + 1,245 = $2,147.25

And

500 + 30 + 372.25 + 1,245 = $2,147.25

45 + 42 + 108 + 108 + 250 + 12 + 8 + 8 + 8 + 8 + 25 + 17 = $639

And

12 + 42 + 8 + 45 + 8 + 17 + 8 + 8 + 25 + 108 + 108 + 250 = $639

Using the general ledger magic formula:

(without taking into account petty cash replenishment: petty cash inflow and CaisseDesjardins outflow)

Note: For this exercise, do not use the balances shown on the first line of the generalledger since they are FICTIONAL, which means that they are probably not balanced!

Sum of inflowat the Caisse Desjardins and in the petty cash = Sum of earnings

$2,147.25 = $2,147.25

Sum of outflowat the Caisse Desjardins and in the petty cash = Sum of expenses

$639 = $639

Answer Key (scenario 2)

271


Management Tools Marketing(Scenarios 1 and 2)

Stimulating Brainstorming

1) What kind of fundraising activities are you familiar with (ones that your school or otherschools have already tried)?

2) What kind of new activities could be organized by your Youth Co-op?

3) Do you know of any natural resources in your community (vegetables, fruit, etc.) thatyou could sell, in bulk or processed, at strategic times of the year?

4) Do you know of any material that you could recycle or process to sell at strategic timesof the year (Christmas, Halloween, Mother’s Day, Valentine’s Day, etc.)?

5) Do you think that you could provide specific services to certain types of groups in yourschool (peers, younger students, teachers or other professionals)?

6) Do you think that your Youth Co-op could offer certain services to groups that havespecific needs in your community and surrounding neighbourhoods (daycares,residences for seniors, etc.)?

7) Do you think that the members of your Youth Co-op have particular talents that couldbe used to organize an activity?

272


Useful Information39

Potential Market

People or businesses that are using or are likely to use a product or service in order tosatisfy a need (consumers).

Target Market

A portion (segment) of the potential market. It consists of consumers whose specificcharacteristics – age, particular unfulfilled needs, occupation, income, etc. – or behaviorsindicate they may be interested in your product or service.

Your product or service cannot suit all consumers. That’s why it is best to focus your effortson one or a few specific consumer groups. To be sure that your product or service trulyanswers the needs of your target market, study their behaviours and lifestyles. To do this,conduct a survey (market study).

Competition

All businesses or people offering products or services identical or similar to yours. Theyare competing with your business.

Direct CompetitorA business, person or group offering the same product or service, to the same clients onthe same territory.

Indirect CompetitorSame product or service, same clients, different territory.Same product or service, different clients, same territory.Substitute product or service, same clients, same territory.

Indirect competitors must not be underestimated. To fulfill a specific need, consumers willnaturally choose between spending money on your product or spending an identical orsimilar amount on a slightly different product offered by your competitor. For example,a student who has not brought his/her lunch has many choices. The student can purchasea ham and cheese sandwich and tomato juice from the student cafe, a club sandwich withfries and a soft drink at the school cafeteria or s/he can eat at a restaurant near the school.

Competitive Advantage

Your product or service’s competitive advantages are the characteristics which differentiateyour product or service from that of your competitors. It is what makes it more appealing,and thus more likely to be chosen by the consumer in your target market. For example,some of the product/service’s distinctive characteristics might be: higher-quality material,price, place where it is distributed, quality of the service and most importantly theawareness of the existence of the product or service (i.e., the extent of advertising orpromotion, since an unknown product or service is no option at all)

39. SAJE Corporation, Mauricie-Bois-Franc, Le Plan Marketing.


273


Useful Information

It is essential to be able to articulate and identify the competitive advantages of yourproduct or service compared to those of your competitors. Once determined, you shouldvalidate their importance to the potential consumer. You will then be able to verify whetherfuture clients are responsive to them. Focusing on these characteristics for yourpromotional activities will make you really stand out from your competitors.

Market study

Survey conducted among various people which allows you to determine whether theypurchase or use similar products or services to yours and whether such products answera previously identified need. Market studies also allow you to find out which characteristicsare important to different types of consumers (in relation to the product, the price, thedistribution point, etc.). This will help you identify what potential consumers are seekingSummary of elements used in the market study:

Is there a need to be filled?How is it being met right now?Will product X (your product or service) help meet this need?Would you be interested in this product or service? (List your product or service’scompetitive advantages and the range of choices. This will allow you to create ascale of values for each characteristic.)General information about the potential consumer (person or company), such asage, occupation, place of residence (locality), etc.

There is a sample market study on pages 275 and 276, but be sure to adapt it to the contextof your product or service.

Marketing

All activities, methods and tools used to make a product or service known to target clientsin order to attract their attention and incite them to purchase the given product or service.

Marketing is based on four elements: the product, the price, the place of distribution andpromotion. Here are some things to consider for each element:

Product or service

Have a clear idea of your clients’ needs.Identify the product or service’s strengths (competitive advantages) and those of yourcompetitors.Identify the product or service’s weaknesses and those of your competitors.


274


Useful Information

Price

Define the components of the product or service to set its price.Ask for a fair price.Evaluate the clients’ responsiveness to the price (market study).

Place of distribution

Take into account the clients’ habits.

Promotion

Use different media to get the same message across.Repetition, repetition, repetition, repetition.Use word of mouth – it’s simple, free and effective.For each product or service offered, keep target clients in mind and choose the bestmessage (competitive advantage) and medium to convey it.Avoid going overboard on information – a short and simple message that is repeatedfrequently in different ways is much more effective.People do not read much – a picture is worth a thousand words (12% to 20% of peopleare functionally illiterate)40.

To learn more, consult the information guide on promotion and advertising on pages278 to 288 which also gives details about various partnership and sponsorshippossibilities.


40. Translation of a French text in Bernard Dagenais, Le communiqué, ou, L’art de faire parler de soi, (Outremont: VLB,1990), 166.

275


Market Study

Demand for the product/service

1) Does the product/service that we offer answer one of your needs?

Yes No More or less

2) Do you already use a similar product/service?

Yes No More or less

3) Do any of your family members or friends use this product/service?

If yes, who?

Friend Father Mother

Brother Sister Other

Appeal of the product/service

4) Do you like the product/service we are offering?

Yes No More or less

5) Can you see any areas for improvement?

Yes No More or less

If yes, what are they?


276


Market Study

Intention to buy and price

6) Are you likely to buy our product/service?

Yes No More or less

7) How much would you be willing to pay for our product/service?

$1–$2 $2–$5

between$ and $

Respondent details

8) Gender: Male Female

9) How old are you?

Under 15 years old 15–20 years old 20–30 years old

30–40 years old 40 or older

10) Employment: Are you currently...?

A student

A student with a part-time job

Working at home and/or at home raising children

In regular employment (Genre d’emploi)

Self-employed (profession or type of work)

Retired

Other


277


Compiling the Results of the MarketStudy

SampleTotal number of people surveyed:

Results of the surveyOur product/service suits the needs of % of these people.

The product/service is already used by % of these people.

Our (improved) product/service would be appreciated by % of these people.

Our product/service would be used by % of these people.

The price these people are ready to pay for our product/service would be $ .

Potential buyers (profile)Gender: Age:

Other characteristics:

Potential marketApproximate number of potential clients in our territory:

(according to the established profile)

Number of people we expect to serve: (according to our forecast)

Percentage of the total number of potential customers on our territory this grouprepresents: %

ConclusionBased on the results of our survey, we can say that the percentage of people who are trulywilling to buy our product/service is in line with our potential market.

Yes No Not sure

Therefore it seems we will be able to offer units of our product/service.

The price people are willing to pay for our product/service will allow us to cover ourexpenses and be profitable.

Yes No Not sure

Based on the results of our survey, it seems reasonable to set our price at $ .

The production cost and the sales price must be determined before proceeding with themarket study since its goal is not only to validate potential costumers’ interest in theproduct or service but also their responsiveness to the sales price.


278


Information Guide for Promotion and Advertising

Promotion and Advertising

Who is your target market?

Although it would be nice, it is impossible to reach everyone. That is why careful planningis essential before beginning any promotion or advertising activities for a product orservice.

To help guide your approach, the following questions may be used as a starting point.They will allow you to target potential customer groups and partners or sponsors, as wellas help you identify the specific needs of different groups in your surroundings.

Do you have any of the following in your school or surroundings?

A school-based cooperative (Coopsco)A student union or councilA Jeunes Entreprises group (JE)Student fundingA school radioA school newspaperCo-ops in various activity sectorsA youth centerA website accessed by students or teachersA theater groupAn environmental groupSports teamsA religious or spiritual groupSchool bands

Once you have identified the various groups in your area. Think about those you wish toreach, the needs of such groups, and the best tools to reach them.

This section describes various avenues and strategic actions that will allow you tomaximize the success of your activities. These include promotion and advertisingbecause, beyond informing the public, they are good ways of creating partnershipsand providing visibility for sponsors.


279



Information Guide for Promotion and AdvertisingReaching your target market

There are certain basic elements to advertising and promotion. However, using yourimagination is the key to a winning strategy. Think of common interests, since “birds ofa feather flock together”!

The following tools and strategies will help you reach the various target groups:

Tools

Posters, pamphlets, websiteFlyersTeasers (without revealing the all the details, announce through posters that anevent will be held)BannerSpokesperson (find someone in your school who has influence to represent you)

Resources

Use the student radio station (create an ad or make an appearance during regularprogramming)Write an article for the student newspaperTour classrooms (as a reminder, do a promotional blitz before the activity)Tour student unions/councilsUse the Internet (send messages through email)Put up posters on bulletin boards at school

Financing the activities

There are three possible ways to fund your activities:

1. Partnerships

It is much easier to sell ideas to people who share the same interests as you. Bypartnering, you have a better chance of reaching your goals and living the cooperativeexperience.

Advantages of partnerships:

By working with you, the partner contributes to the event’s success by sharing thecosts and the risks.A partner is a gateway to a wider network of connections; you’ll benefit from greatervisibility, increasing you participation rates.

Put simply, a partnership is an equal, profitable, risk-sharing relationship where youand the partner benefit, since you attain shared results while answering the needs ofboth parties.

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Information Guide for Promotion and Advertising

For example, the Caisse Desjardins could help with the official launch of your YouthCo-op. They could be responsible for media relations and inviting other cooperativesin your region, while you could take care of the reception and snacks.

2. Sponsorships

Sponsorships are another way to gather support for promotional activities or events.Sponsorships differ from partnerships in that the relationship is limited to a monetaryinvestment. The sponsor does not take on any of the risks or get involved with logistics.

However, a sponsor will expect a certain amount of visibility in return, like astrategically-placed banner or a company logo on your official documents.

The best way to find sponsors is to act as a representative for your event.

First, send them a sponsorship request letter and a visibility plan.Next, take the time to meet the people you have solicited. Make an appointmentand be there on time. Be clear and get straight to the point. Make a meeting planbeforehand, emphasizing all the advantages for the business should they sponsoryou.After the meeting, be sure to follow up by phone, fax or email, and thank the personyou dealt with for their time. This will ensure that they remember you!Following the activity, when planning for next year, you can also send them a thank-you letter. Doing this is good way to follow up, and it serves as an activity summary.What’s more, it allows you to relive the experience in the future!

To help you, we have included samples of a sponsorship letter and plan on pages 281and 283.

3. Non-monetary sponsorships

If there are no partnerships or monetary sponsorships available, consider a non-monetary sponsorship (trading advertising for products or services). Instead of money,you can benefit from products or services to enhance your event.

For example, to attract attendees, a conference organizer could offer a restaurant freeadvertising at the event in exchange for coffee and muffins.

If a sponsorship seems out of reach during negotiations, suggest an exchange ofservices. Come prepared with an idea of the types of products or services you arelooking for and how they could be used.


281



Letter Template-Request for Sponsorship

Date

Recipient’s/Company nameTitleName of Organization1234 Their StreetTheir City, Province HOH OHO

Re: Sponsorship Request

Dear Sir or Madam: (or Dear Mr./Mrs./Ms. X)

Use the first paragraph to introduce your organization, mission and sector of activity.

Next, create interest in your event by mentioning the date, the duration and the placewhere it will be held. Include the expected number of participants, the official partnersand the activities planned.

Mention why you are interested in this organization and the advantages of supportingyour event.

Then indicate the amount of financial support ($) you hope to obtain and how itwill be used.

Indicate that there is a visibility plan enclosed listing the various sponsorship options.

In conclusion, state that you are available to meet in person or speak over the phoneif they require additional information. Remember to give a date by which you expectan answer.

Complimentary close (Sincerely/Best Regards),

Signature

Encl.: Visibility plan

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Sample Visibility Plan

Gold package: $1,000 investment

For $1,000, you will benefit from exposure on all these platforms.

Silver package: $650 investment

For $650, you will benefit from exposure on all these platforms.

Promotional medium Strategic targeting

Posters 18” X 24” (20) Posted in all classrooms

Banners (4) Installed in various places (name them)


Posters 18” X 24” (20) Posted in all classrooms

Flyers (1,500) Distributed to all students

(e.g., 1,500 flyers for the school’s 1,500students)

School website The site is visited by teachers and students

(e.g., there are 45 teachers and 1,500 studentswho visit the site)

Banners (4) Posted in various places (name them)

The most important thing to remember when developing a visibility plan is to listthe kinds of advertising opportunities you can offer. The sponsor should supply thepromotional material. If you do supply it, increase your costs to reflect the additionalexpenses.


283



Sample Visibility Plan

Bronze package: investment of your choice

Choose the promotional medium you would like your logo to appear on accordingto your budget.


Posters 18” X 24” (20) $400 Posted in all classrooms

School website $350 Visited by teachers and students

(e.g.: there are 45 teachers and 1,500 students)

Flyers (1,500) $300 Distributed to all students

(e.g.: Flyers for all 1,500 students)

Banners (4) $300 Posted in various places (name them)

284


Communicating with the Media

Communication

Your communication plan must be designed to suit your needs and budget. For in-schoolactivities, student media (newspaper, radio, email) is low-cost and effective. Obviously,word of mouth remains the cheapest, easiest and most effective means of communication.

For bigger events, getting exposure through the local media, such as newspapers or radio,is a good way to broadcast your message. Combined with other promotional activities,such media are an additional platform or advertising opportunity for your activity andfor your sponsors and partners.

A press release remains one of the best, most cost-effective ways to attract the media’sattention. However, it is imperative to use the proper wording and the proper format, inorder to garner media interest. The press release must announce an event of public interestand it is specifically intended for publication or broadcast through the media.

Important difference

Many school boards have a resource person who specializes in media relations. Ask fortheir help!

The Press Release: Four Things to Remember41

Here are four important things to remember about the press release.

1. Quality

An effective press release includes an eye-catching headline, introduces an event ofinterest, and is well written, concise and accurate.

2. Type

Here are two suggested types of press releases:

Announcement: Announces and event and aims to get media attention andcoverage so that the public will attend. (Sample on page 287.)Invitation to the press: This type of press release invites the media to an event oran important activity that you wish to promote. For instance, the donation ofprofits from a fundraising activity. (Sample on page 288.)

Advertising = Visibility for the business or the product or service in exchange formoney. Media resource person: sales person, publicity advisor.

Press release = Visibility for the business or the product or service in an article (freeof charge). Resource person in the media: reporter, copywriter


41. Conseil québécois de la coopération et de la mutualité, Ensemble vers la réussite: Démarche d’initiation à la coopération

(Lévis: Conseil québécois de la coopération et de la mutualité, 2007).

285



Communicating with the Media3. Formula

Forget the traditional writing style which begins with an introduction and ends witha conclusion. A good press release breaks those rules since you must reveal yourpunchline immediately—everything is reversed.

Who? What? When? Where? Why? How?

Answering all these questions will help you establish the outline of your press releaseand gather all the elements necessary to make it compelling.

The elements of an effective press release:

Title: It should be catchy. This is your chance to make a good impression and attractattention.Lead: Contains the essential elements of the message. It is the summary of theannouncement that will pique the interest of the reporter. We briefly answer thesix basic questions of a press release: Who? What? When? Where? Why? How?Body of the text: This is where the supplementary elements come in to supportthe news and give depth to the six lead questions. The paragraphs following thepreamble are short and contain one idea per paragraph. In the last paragraph, youcan include a short description of your business and your web address.The symbol “-30-”: A press release always ends with “-30-”. It is a convention;anything written beyond this number will not be published.The source: State the name of the person who wrote the press release and indicatewho to contact for additional information.

4. Distribution

Simply contact your local media (weekly paper, TV and radio stations). They are usuallyhappy to cover local events. Your student union’s press list can be quite helpful whenlooking for contacts.

Consider sending the press release to your city or student newspaper. These can beexcellent means of promoting your event.

286


Communicating with the Media Send out your press release a few days in advance in order to give reporters sufficient timeto schedule the event in their timetables. Make sure the contacts included at the bottomof the press release will be available to answer calls from reporters. Finally, try to send thepress release by fax or electronically. It is faster and cheaper!


287



Press Release- Announcement Type

For immediate release

Press Release

Cooperative Business Week 2013

Cooperative business showcase organized as part of the 18thannual Semaine de la relève coopérative!

Quebec-February 18, 2013. As part of the 18th annual Semaine de la relèvecoopérative, the X Youth Coop is proud to invite all students to a co-op businessshowcase, which will be held on Monday, February 25, 2013, between 8:30 a.m. and4:30 p.m., at X school.

Several cooperatives from the region will be attending to give students the opportunityto learn about their products and services. There will also be a special presentationby Mr. X, a co-op member, who will speak about his experience of launching adifferent type of business—the cooperative.

This is the third consecutive year that the X Co-op has actively taken part in la Semainede la relève coopérative, helping to raise awareness among youth about cooperationand cooperatives. During the week, a student fair-trade coffee house will also beorganized by the Youth Co-op from X School, in order to reach our awarenessobjectives.

These activities were made possible through the hard work and support of the XSchool Student Council, the X Cegep Cooperative, the Caisse Desjardins X and theCoopérative de développement régional X.

- 30 -

Source: Name of the author

For addition information: Contact personTitle (optional)Contact information (telephone and/or fax and/oremail)

288


Press Release- Announcement Type

Press Release- Invitation

Press Invitation

To all News Directors,

Quebec- February 18, 2013; The president of the Youth Co-op X, Ms. Y, is pleased toinvite you to the Student Recognition Gala and launch of the Semaine de la relèvecooperative 2013. The event will be an opportunity to sample regional products,courtesy of cooperative businesses in the area, and to learn about the activitiesscheduled for the week.

Subject: Invitation to taste regional co-op goods as part of the launch of the Semainede la relève cooperative 2013.

Date: Monday, February 18, 2013

Time: 1 – 2 p.m.

Place: Room X, X High SchoolAddress

Give directions to the school and parking lot, if necessary (e.g., parking is available inSection A2).

- 30 -

Source: Author

For additional information: Contact personTitle (optional)Contact info (telephone and/or fax and/or email)


289


Management Tools Production(Scenarios 1 and 2)

Production Hours Time Sheet

Youth Co-op name:

Weekly Production Hours Time SheetVP – Production

VP – Production Week of

Member’s name Date Arrival Departure Number time time of hours

worked

290


Production Hours Time Sheet

Youth Co-op name:

Monthly Production Hours Time sheet

VP – Production Week of

Member’s name Total Commentshours (motivation, quality of work)

worked

Management Tools Production(Scenarios 1 and 2)


Our committee is:

Members of our committee are:

Tasks Person in charge Due date

291

Management Tools Production

Schedule (Scenarios 1 and 2)

292


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Management Tools

Production

(Scenarios 1 and 2)

Planning Template

293


Management Tools Human Resources(Scenarios 1 and 2)

I

Conflict Resolution Strategies42

Suggest or use one of the following strategies to improve conflict management.

42. Taken from CONSEIL DE LA COOPÉRATION DU QUÉBEC (2003). Ensemble vers la réussite : Démarche d'initiation à

la coopération, Lévis, Conseil de la coopération du Québec, p. 29-31.

“I”

Use the “I” form instead of the“you” form to express your opinions.

Mediation

Ask a neutral third partyfor help to facilitate communication between both parties.

Negotiation

Compromizing in orderto reach a consensus.

294


Listening

Take time to listen and understand the other.

Time out

Take a break to calm down before attempting to resolve the conflict.

Letting go

Let go of a conflict if it cannot be resolved or just isn’t worth it.


Conflict Resolution Strategies

295



Apologize

Acknowledge your mistakes and say you are sorry.

Take Turns

Every person gets a turn. Randomly determine who will go first.

Conflict Resolution Strategies

296


Attendance Sheet for Working Meetingsor Board Meetings

Youth Co-op Name:

Meeting Attendance

Date of the meeting: Type of meeting::

Date of the meeting: Type of meeting:

Name of members Present Absent Comments on Member’smember’s participation initials

Name of members Present Absent Comments on Member’smember’s participation initials


297


Assesment Tools (Scenarios 1 and 2)

Working Meeting Evaluation Chart(or Board Meeting)

Use this tool periodically to confirm that meeting procedures are being managed properlyand to ensure a positive working environment. Not all questions have to be repeated eachtime.

1) How did today’s meeting go?

2) Did everyone respect the established rules of procedure?

3) Were you able to express your opinions (as you wanted to)? If not, who or whatprevented you from doing so?

4) Are you satisfied with the results of the meeting?

5) What was the most difficult aspect of the meeting?

6) What was the easiest?

298


Summary MeetingThis step allows participants to discuss their experience and prepare for the final step,which is writing the end-of-year summary or annual report.

These questions can be used as guide for the summary meeting:

1) What were your goals at the outset?

2) Did you achieve those goals? Did you carry out the activities you had planned?

3) What did you learn on an individual and group basis?

4) What worked? What did not work?

5) If you were to start over . . .?


299



End-of-Year Summary

An adaptation of the traditional cooperative business annual report, the end-of-yearsummary highlights the qualitative and quantitative aspects of the year’s achievements,including a section on possibly giving patronage dividends to the community to promotethe creation of Youth Co-ops in the school. The end-of-year summary can be structuredaccording to the following model:

Foreword

Simple explanation of the Youth Co-op’s purposeThe collective projectReasons for choosing this model to carry out a collective projectThe overall goal achievedWhat lessons participants came away withWhat professional input proved to be a success factor

Organization of the cooperative

Who were the participants?What was their level of participation?How did they feel about the experience?How did they divide the responsibilities?Which roles did the members take on?

Production Committee summary

Which production-related activities were completed?What problems were encountered during the project?How were these problems resolved?Were the goals achieved (number of units produced or services rendered)?(Use the information presented in the minutes of the meetings.)

Marketing Committee summary

What was the target market?Did you conduct a market study?Was there any sales training?What was the sales objective?Which sales strategies were used?Did you develop promotional activities?Did you establish partnerships with other organizations, businesses or cooperatives inthe region?Did you use the media? (press release/articles to include in appendix?)What difficulties did the team encounter and how were they handled?(Use the information presented in the minutes of the meetings.)

300


End-of-Year Summary

Accounting Committee summary

How were financial needs evaluated in the beginning?How were forecasts established?What were the results?Which method was used for budget control?What challenges did the team face and how were they handled?What were the total sales and did they allow you to accomplish the project?Is there any money left over that has not been used?Is a contribution to the community planned in order to ensure future Youth Co-opprojects in the school? (Strongly recommended but not mandatory)

Special thanks

Think of the people who helped the cooperative and its members in a particular way(counsellors, school management or staff, teachers, volunteers, etc.). This is the time toofficially express your gratitude.

Comments of advisors, volunteers or teachers involved (Optional)

How do they feel about their experience?How do they see the effort, evolution and achievements of the participants in theYouth Co-op?

Financial statements

Presentation of earnings and expenses at the end of the project to demonstrate the successof the project.

Distribution

A copy of the end-of-year summary should be given to all participants and everyoneinvolved in the Youth Co-op project (advisors, volunteers, professionals from thecooperative sector, sponsors, etc.).

It might be interesting to organize a year-end meeting to make an official presentation(opening and closing by the Chair, summary of committee work by each Vice-President). Why not take advantage of the opportunity to publicly thank your partnersor announce a contribution to the community to support projects in the upcomingyear? You could even send a press release to highlight the event and invite local media.


301


Administrators’ Guide (Scenarios 1 and 2)

Business Plan

Business Plan

(Youth Co-op Name)

(Youth Co-opHead Office Address)

A Youth Co-op Scenario 1 Scenario 2 inspired by the following

model:

A Workers Cooperative

A Solidarity Cooperative

A Consumer Cooperative

Project description:The project description should indicate your target market and project objectives.

Place of business:This refers to the physical place where the business operates (name of the school, thecity and any other sites where the business will operate from).

Description of product or service:This section details the product or service (materials used, colours, shapes, etc.) as wellas all production stages.

This section is to be completed by the Production Committee.

302


Business Plan


Community benefits:The Business Plan should clearly describe how the project will benefit the community.Explain how the project will generate positive results for the school or neighbourhood(e.g., better access to products for students, improved quality of life for teenagers, etc.)

Introduction of promoters:To introduce the promoters, you can include a description of the group as a whole.Give the number and age of Youth Co-op members, information about the neigh-bourhood and school, a list of all members with their titles and resumés (in appendix).

This section is to be completed by the Human Resources Committee.

303


Business Plan


Project partners:It is very important to identify the project partners (the local grocer who helps withthe sale of your products, businesses that lend you equipment, sponsors, advisersand the companies they work for, etc.).

Marketing plan:You may include the results of your market study, a description of your competitiveadvantages and outline of your pricing strategy, as well as the distribution points andmethods you will use to promote the product or service. You can submit a model ofyour ads and flyers, or your slogan.

This section is to be completed by the Marketing Committee.

304


Business Plan


Production organization:This summarizes how production of the product or service will be organized. Who willsupervise production? Which members of the Youth Coop will take part in produc-tion? Where will you get your raw materials? What are the costs for materials and pro-duction? What are the steps used for production planning? This part of the plan shouldalso include production forecasts and deadlines.

This section is to be completed by the Production Committee.

305


Business Plan


Financial forecasts:Cash flow budget forecasts help you establish your needs in terms of short-term liq-uidity. These forecasts are usually made for each month, but for the Youth Co-op,quarterly forecasts are sufficient. The cash flow forecasts should indicate all income(subsidies, sales profits) and expenses (raw materials, etc.). The profit and loss state-ment shows the financial results of Youth Co-op activities for the period of one year.It shows the ratio of income to expenses. This enables members of the Youth Co-op tocompare incomes and expenses. The balance sheet provides the financial status of theYouth Co-op at a given time. It shows Youth Co-op’s assets, liabilities and equity. Theassets are the sum of all the Youth Co-op’s resources (money deposited, accountsreceivable). The liabilities are the sum of the Youth Co-op’s debts.

This section is to be completed by the Accounting Committee.

306


Business Plan


Appendix:Articles and bylaws, as well as the promoters’ resumés should be appended to theBusiness Plan. You can also attach photos of your products, a copy of the questionnaireused in the market study or any other relevant information. Provide each workingcommittee with a copy of all the management tools available here, in order to assistthem with their section of the Business Plan.

307


Business Plan


308



Articles of Accreditation

1. Corporate name

(Name of cooperative business)

2. Address

(Head office)

3. Purpose of the cooperative

Youth Co-op Scenario 1 or Scenario 2

based on the following cooperative model: Workers cooperative

Solidarity cooperative

Consumer cooperative

created to provide its members with:

(Type of goods, service or employment)

in the field of: (Goods, production or employment sector)

4. Member territory or recruitment base:

(Region, locality and/or group of individuals)

5. Collective Entrepreneurship Awareness and Promotion Officer supporting theproject:

(First and last name)

6. Entrepreneurship Awareness and Promotion Officer supporting the project:

(First and last name)

List of Founding Members

309



Founding Members Title Email Signature

Sample Application and Notice to includewith Articles of Accreditation

310



We, the undersigned, founding members of the cooperative named herein,

(Name)

apply to the Conseil québécois de la coopération et de la mutualité for the accreditationof this cooperative, and give notice that the person designated as provisional Secretaryis:

(Name)

that the method and deadline for convening the Founding General Meeting are as follows:

method: deadline:

that the head office address of the proposed cooperative is:

(Address)

Date:

Signature:

(Telephone, email, post, etc.) (days before the meeting)

311



Internal Bylaws

Youth Co-op name:

Rule I-PurposeThe cooperative named herein falls under the Youth Co-op program. Its purpose is tocreate a cooperative business in order to meet a collective need. The cooperative will allowyoung people and other active promoters to become familiar with democratic managementand collective entrepreneurship. This cooperative is not legally incorporated, but isaccredited by the Conseil québécois de la coopération et de la mutualité and will bemanaged in accordance with the principles of cooperative administration:

Member participationAdministration by membersOwnership by members and sharing of equitiesEducation of the members about cooperative principles

Amendment(s):

.

Rule II-MembershipThe founding members of this cooperative include students and adults who have formeda promoters group to create the cooperative and apply for accreditation from the Conseilquébécois de la coopération et de la mutualité.

Other members will be recruited within the territory of the cooperative.

Each member must purchase one membership share. In so doing, the members committo take part in the activities of the cooperative and abide by its bylaws.

Amendment(s):

.

Rule III-Types of MembershipUser members are the individuals or companies that use the services provided by thecooperative or purchase its products. The cooperative advantage sought by such membersis the procurement of a product or service which is suited to their needs and their financialmeans, as well as the possibility of partaking in managing the business.

Working members are the individuals who perform any work required by the cooperative(employees). The cooperative advantage sought by such members is work (paid orvoluntary) in a democratically managed business, as well as the possibility of partaking inmanaging the business.

Support members are the individuals or companies that have an economic or socialinterest in the achievement of the cooperative’s objectives.

Amendment(s):

.

Rule IV-Membership Share CapitalThe membership share capital represents all the membership shares purchased by thedifferent categories of members, on which no interest is paid.

Amendment(s):

.

Rule V-Membership SharesMembership shares are fixed at $ . Each member can hold no more than onemembership share.

To become a member, individuals or companies must buy the number of qualifyingshares corresponding to their membership class:

User members: one share of $Working members: one share of $Support members: twenty shares of $

312



Internal Bylaws

A share certificate (or a membership card) will be issued to each paying member upon sub-scription. Ownership of the share is non-transferable.

Amendment(s):

.

Rule VI-Reimbursement of Membership SharesMembers can request a reimbursement of their shares upon resignation.

Amendment(s):

.

Approved.

Rule VII-Organization and ResponsibilitiesMembers of the cooperative must support their Youth Co-op and the Youth Co-op mustensure that it fulfill its objectives as defined in its Articles of Accreditation.

When convened to a meeting, the members of the Youth Co-op constitute the GeneralAssembly. The members in attendance at the General Assembly constitute a quorum.

The members in attendance at the General Assembly elect their representatives, who willform the Board of Directors. The elected members are the administrators of the YouthCo-op.

The Board of Directors consists of administrators.

The membership categories are distributed as follows:Number of user members: Number of working members: Number of support members:

The length of the administrators’ mandate is .

The Board of Directors administers the cooperative business. The Board of Directors’ deci-sions are based on a majority vote of the Board members present. In case of a tie, thePresident will cast the deciding vote.

313



Internal Bylaws

The Board of Directors will elect the following officers from among its members:A President, who is the official cooperative’s spokesperson, prepares Board of Directorsmeetings and General Assemblies of Members, ensures that decisions made in GeneralAssemblies and by the Board of Directors are executed, ensures enforcement of bylaws,signs official cooperative documents and co-signs cheques with the Treasurer.A Vice-President, who is jointly responsible for project management with the Presidentand acts as President in his/her absence.A Secretary, who keeps important documents (articles and bylaws, the member reg-istry, minutes, etc.) for the cooperative, convenes meetings and sends notices to mem-bers, prepares agendas and writes minutes for the General Meetings and Board ofDirectors meetings.A Treasurer, who oversees accounting and bookkeeping, keeps receipts and importantdocuments related to accounting, co-signs cheques with the President, follows up onincome and expenses, prepares cooperative budget forecasts in conjunction with theAccounting Committee, prepares financial statements and balance sheets regularly

The Board of Directors also approves the election of the following coordinators:General Coordinator, Production Coordinator, Marketing Coordinator, AccountingCoordinator and Human Resources Coordinator. Their roles are to ensure implemen-tation of Board decisions and proper follow-up. They are accountable to the Board ofDirectors.

The President and/or the Secretary and Treasurer have signing authority for financialtransactions. Their mandate usually lasts for the duration of the project.

The Board of Directors submits an annual report of activities at the General Assembly(end of-year report) at the end of the fiscal year.

Amendment(s):

.

Approved.

Rule VIII-General AssemblyAside from the Founding General Meeting, an annual General Assembly will be held atthe end of the year. It is the Board of Directors’ responsibility to convene the GeneralAssembly. Notices will be sent to all members, as described in the bylaws, at least one weekbefore the scheduled date of the meeting. An agenda will be sent with the notice.

314



Internal Bylaws

At this meeting, the Youth Co-op will present a final report and financial statements. Themembers must approve the distribution of surplus as proposed by the Board of Directors,as either:

Surplus assigned to reserve for growth and expansion of businessRebates returned to members, according to their category

Amendment(s):

.

Approved.

Rule IX-Board of Directors MeetingsRegular meetings of the Board of Directors are held at the end of each month.Exceptionally, meetings may be convened by the President or by one-quarter of thedirectors. Only subjects listed on the notice of meeting can be discussed or voted on atany irregular meeting of the Board.

In order to be valid, a Board of Directors meeting must be attended by the majority ofthe members plus one (50% +1).

Amendment(s):

.

Approved.

Rule X-Duration of Fiscal YearThe Youth Co-op is deemed to be active as soon as its application for accreditation hasbeen approved by the Conseil québécois de la coopéraiton et de la mutualité. The end ofits fiscal year coincides with the end of the school year.

Amendment(s):

.

Approved.

315



Internal Bylaws

Rule XI-End of Activities

On recommendation of the Board of Directors, the Youth Co-op can decide of itsliquidation by a resolution adopted by three-quarters of the members present at the SpecialAssembly convened for this purpose. After that, the Youth Co-op will only continue toexist for liquidation purposes.

The debts of the Youth Co-op will be paid first, and then membership shares will bereimbursed. It is a good idea to set aside a certain amount of money in order to facilitatethe launch of the project next year, and to share profit fairly among members.

Amendment(s):

.

Approved.

Rule XII-AuditMembers of the cooperative will choose an Auditor of Financial Statements (to be presentedat the General Meeting) to audit the cooperative’s financial statements and books. Thisvolunteer position can be held by the school’s accountant or by a person from a local co-op.

Amendment(s):

.

Approved.

316



Internal Bylaws

317



Members Contract

Possible points Example of issues to raise

Participation in all votes

Participation in the election of the Executive Committee

Fair access to patronage dividends

Payment of $ (hourly wage).

Rights(To ensure equality and participation of members in decisions)

Obligations

System to encourage attendance at meetings

System of sanctions for absenteeism

Acceptable reasons for absence

Sanctions for being late at meetings

A-Meetings

Membership share is $ .

Operational share is $ .

B-Membership Fees

Reimbursement of membership shares

Effect on patronage dividends

C-Departure

Minimum weekly involvement in volunteermanagement

Procedures if a member cannot fulfill requirements

Sanctions if a member does not fulfill volunteermanagement requirements

Bonus or encouragement when members havecompleted their hours

D-Volunteer Management

Start and end of work period

Distribution of hours

Laws and procedures for safety in the workplace

System of evaluation of work by the client

Attendance and regular communication betweenmembers

Training at work

Percentage to be reinvested in the Youth Co-op

E-Paid Work

Influence on contract

Influence on the Youth Co-op

F-Punctuality on the job

Members Contract

318



Possible points Example of issues to raise

Corrective measures (e.g., the member returns as avolunteer to complete the work or the member giveshis/her salary to another member so that they cancomplete the work.

G-Poor quality of work

Consequence on membership status

Restitution of goods or money

Effect on patronage dividends

H-Stealing

Consequence on membership status

Sanctions system

I-Drugs or alcohol con-sumption at the workplace

J-Ethical conduct towardclients

K-Other

319



Members Contract

I, the undersigned, commit myself to respect the rules established by the Youth Co-op andto submit to the mentioned consequences if I fail to respect them:

Name Signature Witness Date

320



Option 1 – Secret vote

The facilitator asks the members of the Board of Directors to nominate a candidate forPresident. They are given a few moments to reflect on their choice and then write thename of the person they choose on a small ballot. The facilitator collects and counts theballots and the candidate who receives the most votes will be asked whether he acceptsthe position. If he accepts, the position is filled. The same procedure is followed for eachposition. If there is a tie between two candidates, the facilitator first asks them if they areinterested in the position. If so, a second secret vote is held. To properly guide the membersin their decision-making, it is recommended that they consult the Task Descriptions.

Option 2 – Official presentation and formal election

After they have familiarized themselves with the Task Descriptions, the members evaluatetheir interest in these positions. The interested individuals prepare their respective electionspeeches. The facilitator invites the candidates interested in the position of President tostep forward. Each candidate is given the floor. After the presentations, a secret vote isheld. The facilitator collects and counts the ballots. He then announces the results and thesame procedure is followed for each position.

Option 3 – Conventional formal election

The facilitator calls for nominations among the members present, for each position to befilled. After each proposal, the member accepts or refuses the nomination. If only oneperson is nominated, this person may accept or reject the position. If the member accepts,he is elected by acclamation. If there is more than one candidate, the candidates preparean election speech and address the members. After all candidates have spoken, a secretvote is held. The facilitator collects and counts the ballots. The same procedure is followedfor each position.

Election procedures

321


Administrators Register

Administrators’ Guide(Scenarios 1 and 2)

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Members Register

Administrators’ Guide(Scenarios 1 and 2)

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No.:

MEMBERSHIP SHARE CERTIFICATE

(Name of cooperative business)

The Name of school Youth Co-op

certifies that (Name of member)

has purchased one membership share at a face value of

$(Amount)

and has become a member of the above-named cooperative.

(Signature of a member of the Board of Directors) (Date)

Membership Share Certificate

323



324



Name of the Youth Co-op:

Name of member:

Address:

Date of issue: (Date of share purchase)

Expiry date: (Reimbursement date, if applicable)

MEMBERSHIP CARD

Membership Card

325



Sample Agenda-Founding GeneralMeeting

Youth Co-op

Agenda-Founding General Meeting

at (Day and date) (Time) (Location)

1) Opening and welcome

2) Appointment of a meeting Chair and Secretary

3) Reading and adoption of the agenda

4) Reading and adoption of the internal bylaws

5) Election of Board of Directors

6) Adjournment

(name)

Sample Minutes-Founding GeneralMeeting

326



Youth Co-op

Minutes of the Founding General Meeting


1) Opening and welcomeThe provisional Secretary greets founding members and guests, opens the meetingby reading the Youth Co-op Articles of Accreditation, identifies the attendingfounding members and informs the assembly that only founding members areallowed to vote. An attendance list is attached to Appendix 1.

2) Appointment of a Chair and SecretaryThe provisional Secretary asks the assembly to choose a Chair and a Secretary forthe meeting.

(name) moves that (name) chairthe meeting.This motion is seconded by (name) .

(name) moves that (name) act asmeeting Secretary. This motion is seconded by (name) .These motions are adopted unanimously.

3) Reading and adoption of the agendaThe President reads the agenda and asks if members have any changes to make.

(name), seconded by (name), moves that the agenda be adopted as presented (or as modified).The motion is adopted unanimously.

4) Reading and adoption of internal bylawsThe Secretary gives each founding member a copy of the internal bylaws draft. TheChair reads the bylaws article by article and invites members to voice their opinionon the content of each article.

(name)

Sample Minutes-Founding GeneralMeeting

327



(name), seconded by (name),moves that the internal bylaws be adopted as presented (or as modified) andentered into effect the same day.The motion is adopted unanimously.

5) Election of the Board of DirectorsThe Chair refers to the election procedure in the internal bylaws and asks theassembly to assign an Election Secretary.

(name) moves that (name) act as Secretary of Election. This motion is seconded by (name)

.The motion is adopted unanimously.

NominationsThe Secretary of Election then accepts nominations according to establishedprocedures.

Users category

(name) moves that (name) be nominated. This proposition is seconded by (name) moves that .

(name) moves that(name) be nominated. This proposition is seconded by(name) be nominated. This proposition is seconded by(name).

Since the number of nominations equals the number of available positions forthis category, the Secretary of Election announces that the following membersare now part of the Board of Directors:

Since the number of nominations is superior to the number of availablepositions for this category, the Chair proceeds to a formal election, inaccordance with the established procedures. The Secretary of Electionannounces that the following members are now part of the Board of Directors:

328



Workers category

(name) moves that (name)be nominated. This proposition is seconded by(name).




Since the number of nominations is superior to the number of availablepositions for this category, the Chair proceeds to a formal election, inaccordance with the established procedures. The Secretary of Electionannounces that the following members are now part of the Board of Directors:

Support members category

_____________________(name) moves that _______________________(name)be nominated. This proposition is seconded by ____________________(name).



Sample Minutes-Founding General Meeting

329




Comme le nombre de candidats proposés est supérieur au nombre de postesà pourvoir, le président procède à l’élection par vote secret conformément aurèglement. Le président d’élection déclare élues les personnes suivantes:

(name) moves that(name) be nominated. This proposition is seconded by(name).

6) Adjournment

_______________________ (name) proposes the adjournment of the meeting.This proposition is seconded by __________________ (name).The motion is adopted unanimously.

Signature of the Chair

Signature of the Secretary

NB: At the next Annual General Assembly, members will have to adopt these minutes. Once

they have been adopted, the President and the Secretary of the Youth Co-op will need to initial

each page of the minutes and sign them.

Sample Minutes-Founding General Meeting

Sample Agenda-First Board of Directors Meeting

330



Youth Co-op

Agenda-First Board of Directors



2) Appointment of a meeting Chair and Secretary


4) Election of officers

5) Time, date and location of the next meeting

6) Any other business

7) Evaluation of the meeting

8) Adjournment

(name)

331



Sample Minutes-First Board of Directors Meeting

Youth Co-op

Minutes-First Board of Directors Meeting


Present:

Absent:

Visitors:

1) Opening and welcomeThe meeting begins at (time) _______________.____________________(name) proposes to open the meeting, seconded by___________________(name).This motion is adopted unanimously.

2) Appointment of a President and Secretary_______________ (name) moves that __________________ (name) chair themeeting. This motion is seconded by _____________________ (name).__________________ (name) moves that (name)___________________ act asmeeting Secretary . This motion is seconded by______________________ (name).The motions are adopted unanimously.

3) Reading and adoption of the agendaThe President reads the agenda and asks if the members have any changes to make.

_____________(name), seconded by __________________(name), moves thatthe agenda be adopted as presented (or as modified).The motion is adopted unanimously.

(name)

332



4) Election of OfficersThe President describes the duties of each position and then accepts nominations.

_____________ (name) moves that _______________(name) be nominated forthe position of_____________ (title). This motion is seconded by ____________(name)._____________ (name) moves that _______________(name) be nominated forthe position of_____________ (title). This motion is seconded by ____________(name).________________ (name) moves that _______________(name) be nominatedfor the position of_____________ (title). This motion is seconded by___________________ (name)._____________ (name) moves that _______________(name) be nominated forthe position of_____________ (title). This motion is seconded by ____________(name).The motions are adopted unanimously.

5) Date, time and location of next meetingThe members agree that the next meeting will be held on ___________(date), at_____________(time), in Room ___________ (location) and that the purpose ofthe meeting will be to follow up on the topics of this meeting and discuss the YouthCo-op activities plan.The motions are adopted unanimously.

6) Other businessNo further business was discussed.

7) Evaluation of the meetingMembers’ evaluations are in the appendix.

8) AdjournmentThe meeting is adjourned at _________(time)._____________ (name) moves to adjourn the meeting. This motion is seconded by____________ (name).The motion is adopted unanimously.

Signature of the President


Sample Minutes-First Board of Directors Meeting

333



Sample Agenda-Board of Directors Meeting

Youth Co-op

Agenda-First Board of Directors




3) Reading and adoption of last meeting’s minutes

4) Follow-up on last meeting

5) Committee feedback and propositions

6) Propositions and discussion previously brought up by members

7) Information

8) Date, time and location of next meeting

9) Any other business

10)Evaluation of the meeting

11)Adjournment

(name)

Sample Minutes-Board of DirectorsMeeting

334



Youth Co-op

Minutes-Board of Directors meeting


Present:

Absent:

Visitors:

1) Open and welcomeThe meeting begins at (time) _______________.___________________ (name) proposes to open the meeting, seconded by___________________(name).This motion is adopted unanimously.

The Secretary always records the start time of the meeting and voting process.

2) Reading and adoption of the agendaThe President reads the agenda and asks if the members have any changes to make.___________________ (name), seconded by __________________(name), movesthat the agenda be approved as presented (or as modified).The motion is adopted unanimously.

In this section, the Secretary notes the points that need to be added and the modifications.

3) Reading and adoption of last meeting’s minutesThe President asks the members if they have any changes to make to the minutes ofthe last meeting.

(name)

Sample Minutes-Board of DirectorsMeeting

335



__________________ (name), seconded by __________________ (name), movesthat the minutes be accepted as presented (or as modified).The motion is adopted unanimously.

In this section, the Secretary notes the suggested modifications.

4) Follow up on last meetingFor information only. The Secretary does not need to write a report unless a member of the

Board requests it.

5) Committee feedback and propositionsThe Secretary

• States the original proposition

• Summarize the argument in favour of the proposition

• Briefly summarizes the discussion on the proposition

• Asks that the proposition be reformulated in order to record it in the minutes (votes and

results)

• Indicates if there are documents or information included in the appendix

• Takes note of all proposition, event those that are rejected

6) Propositions and discussions previously brought up by membersSame as in 5.

7) InformationThe Secretary informs members about the mail received since the last meeting and records it in

the minutes. If applicable, the Secretary indicates follow-up action, designates the person

responsible and sets a deadline. After discussion, the Secretary asks that the proposition be

reformulated and records the vote.

8) Date, time and location of next meetingThe members agreed that the next meeting will be held on ___________ (date), at_____________(time), in Room ___________ (location) and that the purpose ofthe meeting will be to follow up on the topics of this meeting and discuss the YouthCo-op activities plan.The motions are adopted unanimously.

The Secretary writes the date, time and location of the next meeting.

9) Any other businessNo further business was discussed.

The Secretary adds any other business brought up on the agenda and summarizes the discussion

and its results.

336



10) Evaluation of the meetingThe Secretary collects the members’ evaluations and puts them in the appendix.

11) AdjournmentThe meeting is adjourned at _________(time).______________________ (name) moves to adjourn the meeting. This motion isseconded by ___________________ (name).The motion is adopted unanimously.The Secretary records the time of adjournment.

Signature of the President


The President and the Secretary must sign the minutes once they are adopted.

Sample Minutes-Board of Directors Meeting

337

Collective Entrepreneurship Promotion and Awareness Officers


Abitibi-témiscamingueCDR ABITIBI-TÉMISCAMINGUE162 Principale South, PO Box 96Amos, Québec J9T 3A5Telephone: 819 727-1055Fax: 819 [email protected]

EstrieCDR DE L’ESTRIE550 Dufferin St.Sherbrooke, Québec J1H 4N1Telephone: 819 566-0234Fax: 819 [email protected]

Montreal - LavalFEDERATION QUEBECOISE DES COOPERATIVES EN MILIEUSCOLAIRE7333 Des Roseraies Place, Suite 501Anjou, Québec H1M 2X6Telephone: 514 352-1121Fax: 514 [email protected]

Bas-Saint-LaurentCDR BAS-SAINT-LAURENT/COTE-NORD143 Saint-Germain St. West, Suite 105Rimouski, Québec G5L 4B6Telephone: (418) 725-COOP (2667)Toll-free: 1-877-725-COOP (2667)Fax: (418) [email protected]

Gaspésie -Îles-de-la-MadeleineCDR GASPÉSIE-LES-ILES114F Perron Blvd. WestNew Richmond, Québec G0C 2B0Telephone: 418 392-6741Fax: 418 [email protected]

Nord-du-QuébecCDR SAGUENAY-LAC SAINT-JEAN/NORD DU QUÉBEC600 Third St.Chibougamau, Québec G8P 1P1Telephone: 418 748-6060Fax: 418 [email protected]

Capitale nationale -Chaudière-AppalachesCDR QUÉBEC-APPALACHES1528 Jules Vernes Ave., Third floorQuébec, Québec G5G 2R5Telephone: 418 687-1354Fax: 418 [email protected]

LanaudièreCDR DE LANAUDIÈRE457 Laval St.Joliette, Québec J6E 5G9Telephone: 450 759-8423Fax: 450 759-2100Info@lanaudière.coop

OutaouaisCDR OUTAOUAIS-LAURENTIDES400 Maloney Blvd. East, Suite 101Gatineau, Québec J8P 1E6Telephone: 819 643-2884Toll-free: 1 866 643-2884Fax: 819 [email protected]

Centre du Québec - MauricieCDR CENTRE DUQUÉBEC/MAURICIE441 Barkoff St.Trois-Rivières, Québec G8T 2A5Telephone: 819 370-6630Fax: 819 [email protected]

LaurentidesCDR OUTAOUAIS-LAURENTIDES96 Turgeon St., Suite 200Sainte-Thérèse, Québec J7E 3H9Telephone: 450 951-6334Toll-free: 1 866 643-2884Fax: 450 [email protected]

Saguenay-Lac Saint-JeanCDR SAGUENAY-LAC SAINT-JEAN/NORD DU QUEBEC3885 Harvey Blvd., Suite 407Jonquière, Québec G7X 9B1Telephone: 418 542-7222Fax: 418 [email protected]

Côte-NordCDR BAS-SAINT-LAURENT/COTE-NORD896 Puyjalon St., Suite 200Baie-Comeau, Québec G5C 1N1Toll-free: 1-877-725-COOP (2667)[email protected]

MontérégieCDR DE MONTÉRÉGIE134 Saint-Charles St.Saint-Jean-sur-Richelieu, QuébecJ3B 2B7Telephone: 450 346-4426Toll-free: 1 866 433-COOP (2667)Fax: 450 [email protected]

CONSEIL QUÉBÉCOIS DE LACOOPÉRATION ET DE LAMUTUALITÉ5955 Saint-Laurent St., Suite 204Lévis, Québec G6V 3P5Telephone: 418 835-3710Toll Free: 1 800 975-COOP (2667)Fax: 418 [email protected]

Management and Evaluation Tools

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