CLTs are nonprofit, community-based organizations designed to ensure community stewardship of land.

A Zebra Company represents a humane alternative to traditional tech unicorns. Unlike unicorns that prioritize maximizing shareholder value, zebras focus on principles like mutualism, shared property, and multi-stakeholder value.

The idea of popular education (often described as "education for critical consciousness") as a teaching methodology came from a Brazilian educator and writer named Paulo Freire, who was writing in the context of literacy education for poor and politically disempowered people in his country

An examination of records or financial accounts to check their accuracy.

Pertaining to unique EO considerations for businesses in Colorado such as tax or other incentives

Microfinance, also called microcredit​, is a type of banking service provided to low-income individuals or groups who otherwise wouldn't have access to financial services. Microloans can range from as small as $50 to under $50,000.

Equity is found on the Balance Sheet and equals Assets minus Liabilities. In other words, it is the difference between what we own and what we owe. It can also be considered as net value, or the amount that would be left over if a company liquidated (i.e. turned into cash) all its assets and repaid all its debts.

Pertaining to unique EO considerations for businesses in Washington state such as tax or other incentives

An LP is a business structure involving at least one general partner with unlimited liability who manages the business and one or more limited partners who invest but have liability only up to their investment.

Unique considerations for "union shop" ESOP companies

Debt restructuring is a process used by companies, individuals, and even countries to avoid the risk of defaulting on their existing debts, such as by negotiating lower interest rates. Debt restructuring provides a less expensive alternative to bankruptcy when a debtor is in financial turmoil, and it can work to the benefit of both borrower and lender.

RSU is an award of stock shares, usually given as a form of employee compensation. The recipient must meet certain conditions before the RSU are transferred. RSU give employees interest in their employer's equity but have no tangible value until they are vested.

B Corp Certification is a designation that a business is meeting high standards of verified performance, accountability, and transparency on factors from employee benefits and charitable giving to supply chain practices and input materials.

S Corporation ESOPs must test for section 409(p) which states an S Corp ESOP cannot allocate shares to disqualified persons during any nonallocation year.

The cash flow-to-debt ratio shows if a company can repay debt with operational cash flow. It's calculated by dividing the cash flow by total debt. This ratio indicates a company's debt management efficiency, but full repayment from cash flow alone is often unrealistic.

A person who records financial transactions. Bookkeepers maintain financial records, noting expenses or revenue, and determining how much one owes or is owed. Bookkeeping is related to, but distinct from, accounting. While accountants create reports based on financial information, bookkeepers record the information itself.

Reg D crowdfunding, under Regulation D of the SEC, allows companies to raise funds from accredited investors through private placements without registering with the SEC. Favored for its flexibility and lack of ceiling on funds raised, making it popular for private placements

Equity is what belongs to the owner(s) of a firm and theoretically includes all that the owners have invested in the company over time, including funds used to start the company, annual earnings that have been retained in the company over the years, and any ongoing investments that have been made to replace and improve the organization's assets. It also sometimes includes intangible assets such as brand name or good will.

Rollover Equity refers to the exit proceeds reinvested by a seller into the equity of the newly formed entity post-acquisition. An equity rollover is therefore designed to align the economic incentives among participants in the post-transaction entity.

A cash flow statement provides a detailed overview of how cash moves in and out of a company, crucial for assessing its financial health and operational efficiency. The CFS focuses on cash flow from operating, investing, and financing activities.

ESG refers to the environmental, social, and governance factors that investors measure when analyzing a company's sustainability efforts from a holistic view

A chart of accounts is a list of categories that bookkeepers and accountants use to classify all accounting transactions. All accounts in the chart of accounts fall into one of the five categories: Income, Expense, Asset, Liability, or Equity.

Capital Accounts are distinct accounts that track the ownership value held by individual employees.

A franchise (or franchising) is a method of distributing products or services involving a franchisor, who establishes the brand’s trademark or trade name and a business system, and a franchisee, who pays a royalty and often an initial fee for the right to do business under the franchisor's name and system.

A determination letter, issued by the IRS, confirms whether an employer's employee benefit plan meets the legal standards for special tax treatment. This document is crucial for retirement plans and other benefit programs, ensuring compliance with laws like ERISA.

A county is a primary administrative and political subdivision of a state, serving as an intermediate level of local government between the state and smaller units such as municipalities. Counties typically provide regional services including law enforcement, courts, public records, and road maintenance across both incorporated and unincorporated areas. While a municipality (such as a city, town, or village) is a self-governing local entity usually contained within a county's boundaries, the two serve different governmental functions—municipalities handle urban services for their residents, whereas counties address broader regional needs. In some cases, a city and county may consolidate into a single jurisdiction, as seen in San Francisco or Denver, but more commonly they operate as distinct layers of government with overlapping geographic territory.

IDAs are savings accounts that match the deposits of program participants, and hence, encourage savings and help low-income people secure important assets.

In an ESOP or EOT transaction, the external loan is between the company and the selling shareholder; also, between the company and a financial lender, such as a bank, in externally financed transactions. The external loan is often reloaned as an internal loan to the Trust.

A CDC is a nonprofit, community-based organization with one-third of board typically composed of community residents focused on low-income, underserved neighborhoods.

A business legacy means creating something enduring that can be passed on. This might be a physical business or work toward affecting change through a cause; it is not simply the “thing,” such as a startup or a product, but also its ability to endure through generations.