Ripon Food Mill
          Coop
Coop Jobs

The Ripon Food Mill Coop is an all-volunteer organization. This web page describes all the jobs that must be performed to keep the Coop going. These job descriptions give future continuity to the Coop, and can be used as a reference to orient members new to these jobs. However, these job descriptions are not etched in stone; they document how Coop jobs have been organized and conducted recently. As a volunteer organization, Food Mill Coop members are free to improve on and change these job procedures, as their experience dictates and as future situations may require.

There are two types of Coop jobs; click on any entry in the following list to go directly to that job description.

1. Delivery Day Jobs. Every four weeks, when the order is delivered by UNFI and members pick up their orders.
1st Cashier
2nd Cashier
Bulk Items Breakdown
Sorting and Stacking Orders [this is the job that working members of the Coop are expected to do unless they perform one of the other jobs]
Unloading Delivery Truck
Unlocking/St. Peter's Church Liaison

2. Continuing Jobs. Take place at various other times throughout the monthly order cycle.
Board
Coordinator
Orderer
Secretary
Treasurer and Account Liaison

Delivery Day Jobs

All of these jobs take place at the delivery, when a truck from UNFI delivers the order and Coop members pick up their orders. This occurs on a Monday morning every four weeks at the Coop's delivery site, St. Peter's Episcopal Church, 217 Houston Street, in Ripon. The annual delivery schedule is posted on the Food Mill Coop web site.

1st Cashier
The first cashier serves for 60-90 minutes, starting about an hour after the UNFI truck arrives.  Duties of the 1st cashier include:
  • Sign the invoice form for the truck driver, unless already signed by truck unloader earlier.
  • Apply preprinted member labels to monthly paper copies of the Buying Club Specials and distribute them or delegate someone else to do it.
  • Assign prices to shared products that are being divided (based on the invoiced charges).
  • Assign prices to extras that will be sold at the extras table, including bulk products being divided.
  • Check out members who pick up their orders during that time. This includes (a) making out an order slip using information from the member invoice (after checking to see if a slip has been started by the treasurer); (b) adding any extras to the total invoiced; (c) making any needed adjustments due to such issues as credits for products not received, debits for subscriptions, or incorrect invoicing; (d) calculating the final balance due; (e) receiving payment, recording the check number, and stamping it before storing it in the cash box; and (f) making any necessary notes to the treasurer about the order on the slip.
  • Communicate with the second cashier as to any issues/problems to be worked on or passed on to the account liaison(s), treasurer or secretary.
  • Help to train and answer questions from newer workers.
  • Help with set up of the room.
  • Help with sorting of the order (only if needed, since that job is the main responsibility of others), including taking care of the refrigerated and frozen products.
  • Record and/or solve issues concerning errors in orders (such as wrong, missing, or unordered products; see "Dealing With Errors" under "Sorting and Stacking Orders" below). The Error Log in the cashier's folder is used for this purpose. Information to be recorded includes products both ordered and received (description, UNFI product code, and quantity for each), and the UPC number from the product erroneously received. If a mispick is a full case, the case may have to be opened to obtain the UPC number from the product inside. The cashiers need to record this information because the account liaisons (who will use it to obtain a credit from UNFI) do not have ready access to the delivery site after the delivery is concluded.
  • The cashiers also record whether or not the member was given a credit at the delivery, and the location of the mispicked product(s) that will be returned to UNFI.

2nd Cashier
The second cashier serves for 60-90 minutes, following the first cashier in checking out members, with some additional duties. Duties of the 2nd cashier include:
  • Check out members who pick up orders during that time.
  • The second cashier closes up: all equipment and unsold extras are stored in the Coop's assigned closet in the basement of St. Peter's church, and the extras inventory is taken (see below).
  • Check with first cashier to find out if the room had to be rearranged to accommodate the distribution of the order, and, if so, see that it is put back in order before leaving.
  • Check the church's refrigerator and freezer for unclaimed perishable products; attempt to locate and notify their owners.
  • Set out pink instruction slips for anyone who hasn’t picked up their order by closing time.
  • Start checkout slips for any unpaid orders for the cash box so the account liaison(s) and treasurer know who hasn’t paid yet.
  • Assemble the invoice, Coop “00000” slip, etc. into the current invoice folder.
  • Deliver the cash box and books to the home of the treasurer or treasurer's assistant upon leaving the church.
  • Record and/or solve issues concerning errors in orders (such as wrong, missing, or unordered products; see "Dealing With Errors" under "Sorting and Stacking Orders" below). The Error Log in the cashier's folder is used for this purpose. Information to be recorded includes products both ordered and received (description, UNFI product code, and quantity for each), and the UPC number from the product erroneously received. If a mispick is a full case, the case may have to be opened to obtain the UPC number from the product inside. The cashiers need to record this information because the account liaisons (who will use it to obtain a credit from UNFI) do not have ready access to the delivery site after the delivery is concluded.
  • The cashiers also record whether or not the member was given a credit at the delivery, and the location of the mispicked product(s) that will be returned to UNFI.
At the end of the checkout period, the second cashier prepares a list of the unsold "extras." The list is e-mailed to the orderers and the secretary. The orderers use this list to monitor the size of the extras inventory, necessary for the orderers to decide whether to order incompletely-shared products on the next order. The secretary uses the extras inventory to publicize what is available to members on the next Delivery Notice, to encourage its sale. The extras inventory list needs to include a brief description of each product (brand, product, size) and the number left in inventory, obtained by checking the extras table at the end of the pickup time. The orderers and secretary need to receive the extras inventory list any time between the delivery day and the due date for the following order.


Bulk Products Breakdown
Bulk products which are being shared by members are divided at the delivery. Members handling this task need to be present as soon as the truck unloading is completed. The procedure is as follows.
  • Bulk products in the delivered order are identified and collected in the weighing area.
  • Weighing equipment is retrieved from the Coop's storage closet, including the large manual scale (over 8 lbs.), small digital scale (0-8 lbs.), boxes of bags, scoops, masking tape and sharpies for labeling, and hand sanitizer.
  • Referring to the list of shared products provided by the orderer, bulk products are weighed and divided into plastic bags, and placed with the member's order.
  • For incompletely-shared bulk products sold as extras, the price per pound is determined from the cashier or from someone’s invoice, bags are labeled and put out for sale in the extras area.
  • When the bulk division has been completed, spills must be cleaned up, and weighing supplies returned to the storage closet.
  • The supply of Ziploc bags used to divide the bulk products (quarts and gallons) is monitored and replenished as needed; the sales receipt is submitted to cashier for reimbursement.

Sorting and Stacking Orders
Processing the delivery takes many hands. It is expected that all working members (who do not have another job) will assist in this job for at least those deliveries on which they have placed an order. Using the invoices provided by the orderers, members sort the order, which has been unloaded and stacked in the undercroft of St. Peter's Church. Products that are not being split are put on individual order piles for each member. Shared cases are opened, and the products distributed to the member order stacks. Bulk products being split are handled separately (see description above).

UNFI ships small products (e.g., personal care products) together in boxes; if possible, these are unloaded and checked as the heavier full cases are still being unloaded. Products are checked against the invoices to make sure they are not mispicks, and all the emptied small product boxes are sent back on the truck with the driver. This reduces cardboard waste to be disposed of, and UNFI can reuse the boxes. If boxes are needed to pack member orders, some can be kept for that purpose.

One Coop member is in charge of delivering frozen ice packs for the coolers that are used for frozen and refrigerated products; the same member retrieves the ice packs after the pickup period is over, and stores them between deliveries.

Dealing With Errors
In cooperation with the cashiers, members processing the delivered order can expect to periodically encounter the following four types of errors. These need to be documented at the time of delivery so that the account liaison(s) can use the information to obtain a credit from UNFI.

1. Incorrectly filled orders (not billed)
Products not ordered should be returned to UNFI, even if not billed. Examples include products destined for another buying club that have been incorrectly included with the Food Mill Coop order, a larger quantity of a product than was ordered, and sometimes a product that was not ordered at all. Members should follow procedure #4 under "Mispicks" below. In some cases UNFI does not require these products to be returned.

2. Incompletely shipped orders include a quantity delivered less than the quantity on the invoice, and missing products, i.e., orders invoiced but not delivered. The amount must be credited and a checkout slip with a credit on the refund line placed in the cash box and recorded in the Error Log so the account liaison(s) can notify UNFI of the error and receive a credit.

3. Mispicks (billed but the wrong product)
A mispick is an incorrectly filled order in which the product is invoiced, but the correct label for the product ordered has been applied to the wrong product at the UNFI warehouse when the order was assembled. The procedure for handling mispicks includes the following steps.
  1. Write the product code and brief description of the mispick in the Error Log (a sheet that records mispicks). Include the price on the member's invoice, because the amount on the Food Mill Coop's invoice is often different due to the later subtraction of a volume discount.
  2. Write down the UPC code number from the outside of the box that was actually received (that's how members know what to tell the driver to pick up next time). It may be necessary to open to box to obtain the UPC code from the product inside.
  3. Subtract the amount for the mispicked product listed on the individual member's invoice and put it on the credit line on the white checkout slip, with a brief explanation in the explanation box. When the amount due from the member for payment is calculated, the credit is subtracted. Be sure to include #1 and #2 above in the explanation box, as the treasurer needs to send those numbers to UNFI so the Coop will receive credit.
  4. Mispicked non-perishable products are held in the Coop's storage closet in the church undercroft until being returned to the UNFI truck driver at the next delivery. They should be marked MISPICK (e.g., with masking tape) and put where they can easily be distinguished from the extras inventory by members setting up the room and unloading the truck. The driver has a list of products to be picked up, and is not supposed to take products that did not go through the credit/return system.
  5. All frozen and refrigerated mispicks must be returned to the truck driver at the time of delivery or the Coop will not receive credit; UNFI does not accept later returns of perishable products.
  6. The cashiers also record whether or not the member was given a credit at pickup and the location of the mispicked product(s) that will be returned to UNFI.
4. Pricing errors
It is the responsibility of members to check their invoices at the time they pick up their order. If the wrong price has been charged, a credit must be applied by the cashier, and a checkout slip with a credit on the refund line placed in the cash box so the treasurer can notify UNFI of the error and receive a credit.


Unloading Delivery Truck
UNFI is obligated to deliver the order as far as the truck tailgate. Members who handle unloading arrive when the truck arrives (currently around 8 am on every 4th Monday), and transfer the order from the truck to the undercroft of St. Peter's Church. The unloaders also:
  • Check arriving frozen and refrigerated products against the invoice to make sure they have been correctly shipped, since UNFI requires that all returns of these products must be with the delivering truck.
  • In warm weather, put frozen and refrigerated products directly into the Coop's portable coolers or the refrigerator in the church kitchen.
  • Give products being returned to UNFI from the previous delivery to the driver; these products have been stored in the Coop's closet in the undercroft room where the delivery takes place.
The unloaders are often phoned early on the morning of delivery by the UNFI truck driver to confirm arrival time.


Unlocking / St. Peter's Church Liaison
One member is responsible for staying in touch with our host distribution site, St. Peter's Episcopal Church, and funneling communications between the church and the Coop on matters of mutual interest, such as events in the church that could interfere with a scheduled delivery. If on a rare occasion a change in the delivery is needed (typically timing of the pickup or rearrangement of the undercroft where the pickup takes place), the church liaison notifies the Coop's secretary in advance. The church liaison is also responsible for unlocking the church prior to the delivery and unloading.


Continuing Jobs

The jobs listed in this section are performed at times other than on Delivery Day; some are done at one time, while others continue at various times between deliveries.

Board
The Food Mill Coop Board consists of the members in three key positions (orderer, secretary, treasurer), plus one other member. If any of the preceding three jobs are shared, either or both members (at their option) sharing the job are members of the board. One member of the board is elected president by the board. The board makes decisions on policy issues regarding the Coop, and can advise members concerning the conduct of specific Coop jobs. Regular meetings are not scheduled, but any member of the board can request a meeting, which is organized and run by the president. Minor issues involving ongoing operation of the Coop are often resolved by e-mail.


Coordinator
The coordinator is the only Coop job that is designated by UNFI. The coordinator serves two major functions. (1) All communications from UNFI to the Food Mill Coop (and from members to UNFI) pass through the coordinator. (2) The coordinator is authorized to take charge of ordering functions, which includes setting up member accounts on the UNFI web site, controlling usernames and passwords for buying club members, and placing orders and making changes after the order has been placed. UNFI permits multiple persons to fill the coordinator role, and currently the Food Mill Coop divides these two coordinator roles. (1) The Food Mill Coop's secretary serves as the UNFI coordinator for first function (communication). (2) The orderer is designated as co-coordinator in UNFI's records and handles the second set of functions related to ordering.


Orderer
One or two members are in charge of ordering for the Coop. Having two members trained as orderers spreads the work and provides a backup. The orderer is a member of the Coop board; if the job is shared, either or both co-orderers (at their option) sharing the job are members of the board.

Order processing
There are two phases of the ordering process. First, order processing occurs immediately after the order-due deadline posted on the Coop’s web site. Second, invoice processing occurs during the week that the order is delivered.

Order Week
  • Enter orders that were submitted on paper by non-internet members or by e-mail into the UNFI electronic system.
  • Review orders for problems such as unusually large quantities or apparent errors.
  • Contact members to resolve any order issues.
  • Make additions/corrections as needed.
  • Review shared products (details under "Ordering Shared Products" below).
  • Note the extras inventory on hand from previous delivery, decide whether any extras will be purchased, and then decide which incompletely-shared products to order.
  • Process any raincheck requests (details under "Additional Duties" below).
  • Order paper copies of UNFI Buying Club News Annual and monthly Specials for those Coop members who request a Coop-paid copy (the orderer, secretary, and treasurer are eligible), plus one of the Annual for the Ripon Public Library.
  • Final Step: submit (commit) the completed order to UNFI.
Delivery Week
  • Pre-invoice corrections: the orderer must resolve any questions from UNFI that occur between the time of committing the member orders and the time that the invoices are posted on the UNFI web site.
  • Print the invoices and Distribution List. The Distribution List itemizes Shared Products and Multiples (products ordered by more than one member).
  • The invoices and Distribution List are dropped off at St. Peter’s Church prior to the start of delivery.
Ordering shared products
It is the orderer's job is to decide which shared products (termed "splits" by UNFI) to order. After reviewing all member orders, comparing them with shared products on the Coop's Sharing List, and resolving any inconsistencies, the following principles apply to ordering shared products.
  • The only official order is what is on the UNFI web site. The orderer consults both the UNFI order and Coop’s Sharing List in preparing the order. Any inconsistencies between the Sharing List and splits shown on the UNFI web site must be resolved before the order can be completed.
  • Products fully shared (marked "Shared-Order" by the secretary who maintains the Sharing List) are always ordered.
  • Frozen and refrigerated products are NEVER ordered unless 100% shared.
  • For other products not completely shared, the orderer has sole responsibility for deciding whether to order.
  • The extras inventory is monitored so that it will not get too high.
  • If an incompletely shared product is ordered, the unshared portion will be ordered under the Coop's code "00000" and sold as extras at the delivery.
Additional orderer duties
In addition to the ordering duties described above, the orderer is responsible for the following:
  • Assigning usernames and passwords. The orderer controls member access to the UNFI ordering web site by assigning a username and password for each member. All requests for new member passwords are sent to the orderer. Once assigned, the username and password should not be changed by members, since the orderer needs to access member orders as part of the ordering process.
  • Processing rainchecks. Rainchecks can be written on any sale product that is out of stock, but not on Extra Specials. If an out-of-stock Extra Special is also on sale (for a lesser discount), it can be rainchecked at the sale (but not Extra Special) price. UNFI only requires that a rainchecked product be the same quantity as originally ordered; it does not have to be ordered by exactly the same people (e.g., someone doesn't want to reorder a shared product the next month, so it is shown as available on the Sharing List and someone else can order that portion of the case). The price of a rainchecked product will be wrong on the committed order, but it gets corrected on the final invoice. The orderer does not automatically write rainchecks on sale products not received; Coop members must request a raincheck by contacting the orderer.

Secretary
The secretary is in charge of all communications with Coop members. This includes sending e-mail notices of Coop activity, maintaining the Coop's web site, maintaining the membership directory, acting as a liaison between UNFI and Coop members, promoting the Coop and helping to orient new members, and a variety of other secretarial tasks. To do these jobs effectively, the secretary must be available to attend to Coop matters throughout the month. The secretary is a member of the Coop board; if the job of secretary is shared, either or both co-secretaries (at their option) sharing the job are members of the board.

E-mail communication
Regular e-mail communication with members is a key part of the secretary's activity. This includes:
  • Three e-mails per month covering the delivery and Sharing List:  (1) a reminder five days before the order is due, including a list of sharing products still available and a listing of the product code for the next monthly Specials paper price list; (2) a final reminder the day before the order is due, also including a list of sharing products still available; and (3) two days before delivery a monthly Delivery Notice, including the truck arrival time, a list of available extras, announcing the availability of invoices on the UNFI web site and how to view them, and any other delivery-related announcements. This monthly Delivery Notice is sent to Coop members only after the truck arrival time is confirmed. The secretary at the delivery site (St. Peter's Episcopal Church) is notified by e-mail of the truck arrival time at the same time that the Delivery Notice is sent.
  • Communications from UNFI are forwarded to members as received, with suitable editing. At a minimum the day after each delivery the monthly Extra Specials list for the next delivery is forwarded to members (and is also converted into HTML format and uploaded to the Coop's web site).
  • Annual membership update: each January, contact members who did not order during the previous year to see if they wish to remain Coop members. The secretary keeps track of members who do not order by checking the committed order for each delivery.
  • Irregular communications: (1) answer inquiries from members (the secretary is the first go-to source) and prospective members; (2) resolve any issues along with other board members.
Miscellaneous secretarial duties
  • Answer questions from Coop members, including contacting UNFI's Buying Club Services or Transportation divisions if needed.
  • Confirm the truck arrival time each month by phoning the UNFI Transportation Department in Racine on Sunday of delivery week; this information is then included in the Delivery Notice (see above).
  • Maintain the Coop's membership list and distribute it in PDF format to members annually, to the board more often if needed. The membership list includes full contact information for each member and the member's Coop job (if a working member). An additional section, present only in the board copy, includes contact information for former and inactive members. The membership list is maintained as a spreadsheet, and is distributed to members in PDF format.
  • Orient new members and answer questions from prospective members. The secretary also directs prospective members to UNFI's read-only web site if it is available, which is set up for potential members to browse UNFI's brand offerings and inventory lists; orders cannot be placed on this site.
  • Prepare the list of extras available at each delivery; this is a combination of the extras list from the previous month received from the second cashier, and products from incompletely shared cases ordered in the current month, determined by reviewing the committed order.
  • Represent the Coop to the larger community and help to publicize it, including an annual informational e-mail in early fall to Ripon College faculty and staff. This also includes inquiries from other buying clubs; the secretary is a member of the UNFIcoordinators on-line discussion group on Yahoo!Groups.
  • Supply and when needed update UNFI with information on authorized contacts within the Food Mill Coop: coordinator, delivery contact person, and person(s) authorized to do order add-ons.
  • Take and distribute notes at any Coop meetings.
  • Track the monthly order volume (data from the order invoice) to anticipate the UNFI volume discount on non-sale products for which the Coop will be eligible; eligibility is determined by UNFI twice yearly, covering average order volume March-August (evaluated every September) and September-February (evaluated every March).
  • Visit the UNFI web site after invoices are posted by UNFI the day before each delivery, and immediately notify the orderer(s) by e-mail if adjustment is needed before members can view their invoices. At that time, the secretary can only see his/her own invoice, which is sufficient to determine the need for adjustment.
Web site
The secretary creates content for and maintains the Coop's web site. Doing so requires some knowledge of HTML coding and how to use an HTML editor. Web site tasks include:
  • Find and interact with an internet service provider to host the site.
  • Create and update all web pages as needed, reflecting (for example) changes in Coop or UNFI policy.
  • Update the monthly Extra Specials list; it is converted from Excel format (supplied by UNFI) to HTML format and posted on its own web page the day after each delivery.
  • Update the Sharing List continuously in response to member requests. Members cannot directly post sharing requests on this list; requests are e-mailed to the secretary, who reviews them for accuracy and then updates the Sharing List on the Coop's home page. This list is also revised after the order is committed to show which products were and weren't ordered; that information is obtained by examining the committed order, which the secretary receives from one of the orderers.
  • Announcements on the Coop's home page are updated as needed, with the addition date shown.
  • Annually update the list of order due and delivery dates.
  • Post on the Coop web site any documents received from UNFI of relevance to members, including converting them to a suitable format if necessary.

Treasurer and Account Liaison
The treasurer is in charge of all financial matters of the Food Mill Coop, and keeps track of its financial condition. Multiple members share the job of treasurer, spreading the work and providing a backup for this critical job.

The duties are normally split among four people in two coordinated jobs: two are co-treasurers, and two are account liaisons. Coop members performing these jobs are encouraged to divide them however they find most efficient, for example dividing them by specific duties, or alternating jobs by month. The specific duties of these two positions are described below, according to when their duties are performed: before the monthly delivery, just after the delivery, between deliveries, annually, and on an ongoing basis.

The co-treasurers prepare financial materials for each delivery, prepare a monthly spreadsheet report, maintain an expense and receipts workbook, annually file tax returns and a state cooperative report, and monitor the financial condition of the Coop. Either or both co-treasurers (at their option) sharing the job are members of the board.

The account liaisons handle financial matters for each delivery, including depositing payments, paying the invoice, and resolving errors by UNFI in filling the order. All of their duties are performed in a few days following each delivery. The account liaisons work in cooperation with the co-treasurers; however, they are not members of the Coop board.

Treasurer and Account Liaison Duties

A. PRIOR TO EACH DELIVERY — performed by the treasurer(s)

Bring the file folder and cash box to the delivery site. These should contain:
1. An itemized list of any products to be returned with the truck driver, for those helping unload the truck.
2. Checkout slips in the top of the cash box pre-marked for the cashiers with names and other information about members with outstanding balances or refunds due.
3. A checkout slip for any new member with the one-time $5 member fee written in. This fee is due at the new member's second order (the first order is a free trial). The first order date should be marked prominently, so that the fee is collected on the new member's second order. This slip should be tucked into the cash box.
4. The treasurer's copy of the UNFI price list catalogs (Buying Club Annual and monthly Specials); the treasurer's copy is ordered and paid for by the Coop.

B. WITHIN 24-48 HOURS AFTER EACH DELIVERY — performed by the account liaison(s)

1. Receive the file folder and cash box from the second cashier.
2. Make a bank deposit of the payments from that month’s pickups. Itemize the checks and cash on separate bank deposit slips.
3. Make sure the cash box is in balance, and contains $40 for the beginning of the next month's delivery. Place in the top of the cash box any pre-filled checkout slips.
4. Contact UNFI if any errors have occurred in the delivery. Delivery errors include incomplete shipments, mispicks (the wrong product is sent with a case label for the correct one), erroneous shipments (a product is delivered that was not ordered), and pricing errors. Mispicks and erroneous shipments need to be authorized by UNFI for return the following month. It is part of the job of the account liaison(s) to insure that the Coop obtains credit from UNFI for any delivery errors. Note the following; see also "Dealing With Errors" under "Sorting and Stacking Orders" above.
  • In cases of delivery errors, the cashiers document and record all the information required by UNFI in the Error Log. The account liaisons then obtain credit from UNFI using the Error Log, which includes products ordered and received (description, UNFI product code, and quantity for each), and the UPC number from the product received. If a mispick is a full case, the case has to be opened to obtain the UPC number from the product inside. This information is recorded by the cashiers because the account liaisons do not have ready access to the delivery site after the delivery is concluded.
  • Error correction with UNFI is done by phone, rather than e-mail, to insure a prompt response and confirmation.
  • The account liaisons document the resulting credit confirmation number and amount after each entry to have a record for the cashiers and treasurer(s) that credit was obtained.
  • Once the credit confirmation number and dollar amount are obtained from UNFI, that amount is deducted from the amount payable on the current invoice. The check sent to UNFI is written for the revised amount, along with a note of explanation referencing any credit or debit confirmation numbers and amounts.
  • Sometimes discrepancies may arise between the initially confirmed credit and the final credit. This can happen when UNFI's accounts receivable department later concludes that the Food Mill Coop is due a greater (or lesser) credit than was originally granted.
  • In each case, UNFI attaches a debit or credit memo to the next delivery’s invoice.
  • Perishable products (frozen and refrigerated) are not returnable for credit unless they are returned on the delivering truck, even if UNFI made the error.
  • UNFI allows five business days after a delivery to request refunds. Hence members who discover errors should contact the account liaison(s) and/or treasurer(s) as soon as possible. Errors will often be reported through notes received from the cashiers.
5. Prepare an itemized list of products to be returned to UNFI next month (if any) and e-mail it to the truck unloaders.
6. Write out and mail a check to UNFI, adjusting the amount on the cover sheet of the overall invoice by any credits and/or debits arranged with UNFI.
7. Deliver the file folder and cash box (including the checkbook) to the co-treasurers.

C. BETWEEN DELIVERIES — performed by the treasurer(s)

1. Set up an Excel Monthly Report worksheet for each month at the start of each year.
2. Each month between deliveries, complete a Monthly Report in the Food Mill Coop Excel workbook, using the Treasurer's Guide to Preparing Excel Report Worksheets (click this link to the PDF file).
3. Also each month, following completion of the Monthly Report, update the Excel Expense and Gross Receipts workbook. The procedure is also described in the Treasurer's Guide to Preparing Excel Report Worksheets.
(Note: to facilitate future editing, the text of the Treasurer's Guide... is also available online in Microsoft Word format at this link.)

D. ANNUALLY — performed by the treasurer(s)

1. Complete federal and state tax returns by their due date of March 15:
  • Prepare and file tax forms with the IRS (online) and the Wisconsin Department of Revenue (as of 2013 by print/U.S. mail). A draft version is done on paper before entering it online.
  • As part of this process, print and keep hard copies of the final versions of the expense register and the gross receipts, office expenses and combined expenses Excel worksheets (see above for link to separate instructions).
  • In years when greater complexities arise, seek professional assistance at the treasurers' discretion.
  • Pay taxes due; this is done online, using the Co-op’s checkbook account number.
2. Complete and file the Annual Cooperative Report by its due date of September 30 with the Wisconsin Department of Financial Institutions.
This report must list all Food Mill Coop officers (who are also board members), with their contact information. The requisite information can be obtained from the current Food Mill Coop Membership Directory. An annual fee (currently $15) must be paid at the time the report is filed.

E. ON AN ONGOING BASIS — performed by the treasurer(s)
1. Monitor the Coop's bank balance so that it is sufficient to pay for the maximum possible delivery invoice, and to recommend to the Coop board the appropriate level for the Coop's sources of income to achieve this. The two sources of income for the Coop are the markup on all sales (currently 2%), and the discount from UNFI on non-sale products (as of April 2014 the discount is 13%, of which the coop keeps 1% and passes the remaining 12% on to working members). The target bank balance is currently about $3500, but this amount will depend on trends in invoice amount and Coop membership.
2. Review the bookkeeping system for potential problems or questions, as circumstances require.
3. If needed, propose to the Food Mill Coop board that an accountant be asked to review the system for possible updates and clarifications.



This web page was last revised on 27 July 2014.