Cooperatives

How Brady Martz Can Help You...

Brady, Martz & Associates, P.C. has over forty years of experience in providing audit and other professional services to electric and telephone cooperatives. Our trained professional staff keeps informed on all Rural Utilities Service issues and attends RUS specific and general industry sponsored programs. We currently provide professional services to approximately 20 cooperatives.

Our experience in this industry has grown along with the industry trend of diversification. Diversification is sometimes accomplished through new separate entities rather than division of the cooperative. The decision about which way to proceed requires a thorough investigation of all circumstances including legal liability, taxation and funding. Our staff can assist in analyzing the data and in the choice of legal entity to be formed. The entities chosen have been C-Corporations and Limited Liability Companies. The diversified areas with which we have experience consist of the security companies, digital PCS, direct TV, Internet service providers, cable TV and construction.

Brady, Martz & Associates has also become specialized in the area of cooperative taxation. We serve both exempt and non-exempt cooperatives and have assisted cooperatives in the tax planning process necessary in when they have lost their tax-exempt status. Revenue rulings recently issued, emphasize the need for tax planning and knowledge of cooperative.

Cooperative Industry Services

· Financial Statement Audits
· Internal Control Review
· Accounting Guidance
· Bylaw Review for compliance with tax law
· Assistance with Subsidiary Entity Selection
· Merger and Acquisition Assistance