The Ownership Impact Index(R) is a targeted workforce diagnostic that does more than just assess ownership culture or mindsets - it zeroes in on actions leaders can take to transform the operational and managerial practices to ignite them.

“Silver tsunami” refers to the large cohort of Americans entering their retirement years as the baby boom generation, born 1946 to 1964, continues to age. The term is used to highlight the economic opportunities created by an aging population and the challenges it may pose

A business that issues surety bonds for financial guarantees. If the bonded party fails to perform, the bonding company will cover the costs, acting as a safety net for the person hiring the bonded party.

The amount of money a company has on hand. Working capital is calculated by subtracting current liabilities from current assets. In other words, your co-op will subtract all of your debts and financial obligations from the value of your cash and assets.

The price the EO plan paid for the shares when first acquired, including it they were acquired with debt and then released later at higher or lower values. Four methods that can be used in computing the cost basis of the employers securities in the ESOP.

A corporation is a legal entity that is separate and distinct from its owners. Corporations possess many of the same rights and responsibilities as individuals. They can enter contracts, loan and borrow money, sue and be sued, hire employees, own assets, and pay taxes.

QSBS is a tax provision that allows sellers to exclude a substantial portion of their capital gains from federal tax when selling C-corporation stock.

In accounting, goodwill is an intangible asset. The concept of goodwill comes into play when a company looking to acquire another company is willing to pay a price premium over the fair market value of the company’s net assets.

In an internal capital account cooperative, the co-op’s net worth is reflected in a system of internal capital accounts. Each member has an individual capital account (ICA) to keep track of their portion of the co-op’s net worth and reflect the value of the member’s relative equity in the co-op

Common stock is not just a piece of paper—or, these days, a digital entry—but a ticket to ownership in a company

Case studies of companies who were previously EO and demutualized, sold to a strategic or financial buyer, or closed.

A line of credit, abbreviated as LOC, is an arrangement between a financial institution, usually a bank, and a customer that establishes a maximum amount that the institution will allow the borrower to access or maintain. Unlike a loan, which is typically a one-time thing, a line of credit remains open. It’s like a pool of money you can dip into that’s not yours.

A "poison pill" is a defensive strategy used by companies to deter hostile takeovers. It sets a trigger point, typically a threshold of stock ownership, beyond which any acquiring shareholder faces significant dilution of their stake.

In a business setting, liabilities refer to money that a business owes its creditors.

In economics, variable cost and fixed cost are the two main costs a company has when producing goods and services. A company’s total cost is composed of its total fixed costs and its total variable costs combined. Variable costs vary with the amount produced. Fixed costs remain the same, no matter how much output a company produces.

Gradual reduction in the value of a fixed asset. Because depreciation happens to non-cash assets, like a vehicle or piece of machinery, it can be used as a tax write-off; that is, a person or company may reduce their taxable income by the amount of the depreciation on the asset.

Junior capital defines any non-senior type of debt capital, including mezzanine debt or equity; it is at the risk capital level and generally not secured by assets, i.e., if the company does not achieve its goals the investor’s capital has a high degree of risk of loss.

An arrangement which allows for the loan amount to be withdrawn, repaid, and

A shareholder is a person, company, or institution that owns at least one share of a company’s stock or a share of a mutual fund. Shareholders essentially own the company, which comes with the right to share in the profits.

A sole proprietorship is a type of business that is owned and run by one person and in

A bolt-on acquisition is a transaction in which a larger company acquires a smaller company that offers complementary services, products, or geographical advantages. PE firms often use bolt-on acquisitions as a strategy to grow their portfolio companies and increase their value.

A 12-month period for which an organization plans the use of its funds. (The fiscal year for a business does not always line up with the calendar year.)

The point, especially the level of sales of a good or service, at which the return on investment is exactly equal to the amount invested.

Overhead is an accounting term that refers to all ongoing business expenses not including or related to direct labor, direct materials or third-party expenses that are billed directly to customers. Also known as “indirect expenses” or “indirect costs”.

Accredited CE on EO

Typically refers to companies with an enterprise value between $1 billion and $5 billion.

When something appreciates, it increases in value. Most fixed assets depreciate

Growing better leaders at all levels.

Helping leaders level up their skills and impact.

Past service credit to employees for years they worked before the ESOP was established