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

Workers whose household income sits at or below the middle of the range for their area. Community lenders and grant programs often use this measure to decide who a program is meant to reach.

Any change of the portion of equity or debt components of a company's balance sheet with the intent to change the equity owned by an EO Plan (such as ESOP or EOT)

Unique considerations for "union shop" ESOP companies

Jobs to be Done is a framework published by Clay Christensen. It can be used to create offerings that people truly want to buy by understanding the job the customer is trying to get done.

Non-extractive finance flips the power relationship of lender and lendee, making sure that a borrower will never be worse off after working with a lender than before working with them.

The mandatory transfer of employer securities into or out of plan accounts, not designed to result in an equal proportion of employer securities in each account

Consumer cooperatives are owned by the people who do business there

Proxy voting is a form of voting whereby a member of a decision-making body may delegate their voting power to a representative, to enable a vote in absence.

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.)

an interrelated set of solutions designed to meet employment needs: job-seekers and employers.

The pattern of inflows and outflows of money, such as income from sales and expenses paid out, and the resulting availability of cash in the bank.

Loan guarantees are promises by an individuals, government, or organization to repay a loan if the borrower defaults, reducing risk for the lender.

Cash basis refers to a major accounting method that recognizes revenues and expenses at the time physical cash is actually received or paid out.

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.

A statement given buy a seller to a buyer itemizing the sale and demanding payment. A bill may be for the sale of a good or a service.

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The final (large) payment that repays all the remaining principal and interest of a partially amortized or unamortized loan.

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Opportunity Zones are an economic development tool that allows people to invest in distressed areas in the United States.

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Typically refers to companies with an enterprise value between $250 million and $1 billion

The accrual basis of accounting is the concept of recording revenues when earned and expenses as incurred.

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an agreement entered into between an employing entity and the bargaining representative of its employees.

Typically references to companies with less than $250 million in enterprise value

The amount of money in an account at the beginning of a period, especially a month or year.

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

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