Regional Cooperative Month Celebration Region 1 Alaminos City, October 18, 2019

1. Regional Cooperative Month
Celebration Alaminos City
October 18, 2019

2. KEYNOTE SPEAKER:
HON. ADM. VIDAL D. VILLANUEVA
III

6. THEME:
Cooperativism : A Countervailing Force
Against Climate Change and Violent
Extremism Through People
Empowerment to Trail blaze Shift in
Paradigm Towards Sustainability and
Social Inclusion

7. Challenges
Climate Change (Planet)
Violent Extremism
People Empowerment
Social Enterprise
Social Inclusion
The cooperatives becomes the force to counter these challenges

8. EMPOWER COOPERATIVE HUMAN RESOURCE
TOWARDS SUSTAINABLE DEVELOPMENT
• Members of cooperatives are economically better than
those who are not members
• Members of cooperatives quality of life is better than
those who are not members
(USAID)
Therefore: Let us trail blaze/pioneer the transition towards
a developmental paradigm where no one is left behind
PLANET, PEACE, PEOPLE, PROSPERITY

9. RA 11364 – AN ACT REORGANIZING AND
STRENGTHENING CDA
• Signed August 8, 2019
• 90 days IRR
• 120 days Reorganize CDA
• From 15 (RA 6939) to 37 powers, functions
and responsibilities

10. 2019 COOPERATIVE
STATISTICS
REGION 1

11. NUMBER OF COOPERATIVES BY TYPE
Region I
As of December 31, 2018
TYPES of
Cooperatives
Ilocos Norte Ilocos Sur La Union Pangasinan Grand Total
Advocacy 1 1
Agrarian Reform 6 1 7
Agriculture 7 2 5 42 56
ARC 59 62 31 85 237
ARC-Consumer 1 2 3
ARC-Credit 1 1 1 3
ARC-Multi-Purpose 2 1 3
Consumers 18 7 29 92 146
Coop Bank 1 2 1 4
Credit 41 60 50 79 230
Dairy 1 1
Electric 2 2
Federation 3 3 2 6 14
Fishermen 1 1
Health 2 2
Housing 1 1
Marketing 4 4 8 47 63
Multi-Purpose 144 95 117 480 836
Producer 1 1
Producers 11 6 5 17 39
Service 7 1 3 9 20
Transport 3 4 10 17
Union 2 1 1 1 5
Workers 1 1 2
Grand Total 309 249 258 878 1694
2 CDS-IIs 2 CDS-IIs 3 CDS-IIs 6 CDS-IIs

12. Growth of Registered
Coops
1580
1600
1620
1640
1660
1680
1700
2017 2018
1628
1694
4.05%

13. NEWLY REGISTERED COOPERATIVES
AS OF SEPTEMBER 30, 2019
PROVINCE
REGISTER
ED
PANGASINAN 21
LA UNION 6
ILOCOS SUR 5
ILOCOS NORTE 25
REGION 1 57
Pang
37%
LU
10%
IS
9%
IN
44%

14. REGISTERED COOPERATIVE
AS OF DECEMBER 31, 2018
COMPLIAN
T
49%
NON-
COMPLIAN
T
51%
STATUS Registered
Cooperatives
Compliant 825
Non-
Compliant
869
Total 1,694

15. NON COMPLIANT COOPERATIVES
AS OF DECEMBER 31, 2018
With SCO
NC
Cooperatives
With SCO 332
Dissolved 533
Cancelled -
Consolidated 4
Total 869
332
4
533

16. MANDATORY REPORTS
REGION 1
PROVINCE
FOR THE CY 2017
FOR THE CY 2018 as of
September 30, 2019
REGISTERED REPORTING REGISTERED REPORTING
PANGASINAN 833 393 878 375
LA UNION 248 138 258 123
ILOCOS SUR 244 108 249 112
ILOCOS NORTE 295 118 309 108
TOTAL 1,628 757 1,694 718

17. REGISTERED VS. REPORTING COOPERATIVES
AS OF SEPTEMBER 30, 2019
878
258 249 309
1694
375
123 112 108
718
0
500
1000
1500
2000
PANG LU IS IN REGION
REGISTERED REPORTING
42.38%

18. CATEGORY OF 718 REPORTING COOPERATIVES
AS OF SEPTEMBER 30, 2019
PROVINCE MICRO SMALL MEDIUM LARGE
PANGASINAN 228 101 43 3
LA UNION 72 34 14 3
ILOCOS SUR 63 23 13 10
ILOCOS NORTE 74 23 8 3
REGION 1 437 184 78 19

19. CATEGORY OF REPORTING COOPERATIVES
AS OF SEPTEMBER 30, 2019
MICRO,
60.86%
SMALL, 25.63%
MEDIUM,
10.86%
LARGE, 2.65%

20. Micro to Small 20
Small to Medium 12
Micro to Medium 1
Total 32
Micro to Small 21
Small to Medium 10
Medium to Large 2
Large - Billionaire 2
Total 35
2018
2019
Level Up /Transformed to Higher
Status

21. FINANCIAL STATUS OF REPORTING
COOPERATIVES (718)
AS OF SEPTEMBER 30, 2019

22. TOTAL ASSETS
AS OF SEPTEMBER 30, 2019
CATEGORY
# OF REPORTING
COOPERATIVES
TOTAL ASSETS
MICRO 437 540,278,986.02
SMALL 184 1,349,520,011.20
MEDIUM 78 2,548,021,822.73
LARGE 19 21,895,131,763.29
TOTAL 718 26,332,952,583.24

23. ASSETS SHARE PER CATEGORY
AS OF SEPTEMBER 30, 2019
MICRO
2%
SMALL
5%
MEDIUM
10%
LARGE
83%

24. TOTAL ASSETS PER PROVINCE
AS OF SEPTEMBER 30, 2019
PANGASINAN
29%
LA UNION
10%
ILOCOS SUR
53%
ILOCOS
NORTE
8%

25. TOTAL PAID-UP CAPITAL
AS OF SEPTEMBER 30, 2019
CATEGORY
# OF REPORTING
COOPERATIVES
TOTAL PUC
MICRO 437 190,860,427.47
SMALL 184 984,241,885.45
MEDIUM 78 875,006,963.22
LARGE 19 3,187,805,829.89
TOTAL 718 5,237,915,106.03

26. TOTAL PAID-UP CAPITAL SHARE PER CATEGORY
AS OF SEPTEMBER 30, 2019
MICRO
3%
SMALL
19%
MEDIUM
17%
LARGE
61%

27. TOTAL PAID-UP CAPITAL PER PROVINCE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF REPORTING
COOPERATIVES
PUC
PANGASINAN 375 2,503,258,215.35
LA UNION 123 658,976,304.87
ILOCOS SUR 109 1,627,183,679.81
ILOCOS NORTE 108 448,496,906.00
REGION 718 5,237,915,106.03

28. TOTAL PAID-UP CAPITAL PER PROVINCE
AS OF SEPTEMBER 30, 2019
PANGASINAN
48%
LA UNION
13%
ILOCOS SUR
31% ILOCOS NORTE
8%

29. MC 2019-09 GUIDELINES AND DISTRIBUTION OF
PATRONAGE REFUND
https://www.cda.gov.ph/images/NewsImages/Advis
ory/MC-2019-09-Patronage-Refund.pdf

30. MC 2019 -08 POLICY GUIDELINES GOVERNING THE
ALLOCATION, UTILIZATION AND REMITTANCE OF THE
COOPERATIVE EDUCATION AND TRAINING FUND (CETF)
OF THE COOPERATIVE
https://www.cda.gov.ph/images/NewsImages/Advisory/
MC-2019-08-CETF.pdf

31. NET SURPLUS PER PROVINCE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF REPORTING
COOPERATIVES
NET SURPLUS
PANGASINAN 375 274,431,065.87
LA UNION 123 80,941,265.77
ILOCOS SUR 109 249,090,645.52
ILOCOS NORTE 108 56,740,180.05
REGION 718 661,203,157.21

32. NET SURPLUS PERFORMANCE PER PROVINCE
AS OF SEPTEMBER 30, 2019
PANGASINAN
41%
LA UNION
12%
ILOCOS SUR
38%
ILOCOS NORTE
9%

33. MC 2019-11 POLICY GUIDELINES
Governing the Allocation and Utilization of the
Community Development Fund (CDF of the
Cooperative)
https://www.cda.gov.ph/78-resources/issuances/memorandum-circulars-mcs/1237-mc-2019-11-
policy-guidelines-governing-the-allocation-and-utilization-of-the-community-development-fund-
cdf-of-the-cooperative

34. UTILIZATION OF CDF PER PROVINCE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF
REPORTING
COOPERATIVE
S
ALLOCATION
(PREVIOUS
YEAR)
UTILIZATION
(CURRENT)
PANGASINAN 375 6,704,218.78 9,185,551.26
LA UNION 123 2,445,270.37 2,205,646.80
ILOCOS SUR 109 6,074,492.90 5,602,050.08
ILOCOS NORTE 108 1,867,626.58 1,159,713.89
REGION 718 17,091,608.63 18,152,962.03

35. UTILIZATION OF CDF PER PROVINCE
AS OF SEPTEMBER 30, 2019
6,704,218.78
2,445,270.37
6,074,492.90
1,867,626.58
9,185,551.26
2,205,646.80
5,602,050.08
1,159,713.89
0.00
2,000,000.00
4,000,000.00
6,000,000.00
8,000,000.00
10,000,000.00
PANG LU IS IN
ALLOCATION UTILIZATION

36. ON TAXES PER PROVINCE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF REPORTING
COOPERATIVES
TAXES
PANGASINAN 375 18,696,474.12
LA UNION 123 704,500.68
ILOCOS SUR 109 6,378,407.64
ILOCOS NORTE 108 4,201,620.54
REGION 718 29,981,002.98
Tax Withheld on Salaries, Honorarium, Int on Share Capital,

37. ON TAXES PER PROVINCE
AS OF SEPTEMBER 30, 2019
PANGASINAN,
18,696,474.12
LA UNION,
704,500.68
ILOCOS SUR,
6,378,407.64
ILOCOS NORTE,
4,201,620.54

38. ON EMPLOYMENT GENERATION PER PROVINCE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF REPORTING
COOPERATIVES
# OF EMPLOYEE
PANGASINAN 375 4,202
LA UNION 123 997
ILOCOS SUR 109 2,583
ILOCOS NORTE 108 1,067
REGION 718 8,849

39. ON EMPLOYMENT GENERATION PER PROVINCE
AS OF SEPTEMBER 30, 2019
PANGASINAN,
48% LA UNION,
11%
ILOCOS SUR,
29%
ILOCOS NORTE,
12%

40. MEMBERSHIP PROFILE
AS OF SEPTEMBER 30, 2019
PROVINCE
# OF REPORTING
COOPERATIVES
REGULAR ASSOCIATE
PANGASINAN 375 335,040 42,004
LA UNION 123 56,854 2,322
ILOCOS SUR 109 84,560 13,165
ILOCOS NORTE 108 57,779 56,421
REGION 718 534,233 113,912

41. GROWTH IN MEMBERSHIP
470000
480000
490000
500000
510000
520000
530000
540000
2017
2018
495432
534233
7.83%
Voting population:
3,333,378
16.02%

42. MEMBERSHIP PROFILE - REGULAR
AS OF SEPTEMBER 30, 2019
PANGASINAN,
335,040.00, 63%
LA UNION,
56,854.00, 10%
ILOCOS SUR,
84,560.00, 16%
ILOCOS NORTE,
57,779.00, 11%

43. MEMBERSHIP PROFILE - ASSOCIATE
AS OF SEPTEMBER 30, 2019
PANGASINAN
, 42,004, 37%
LA UNION,…
ILOCOS SUR,
13,165, 12%
ILOCOS
NORTE,
56,421, 49%

44. MEMBERSHIP PROFILE
AS OF SEPTEMBER 30, 2019
REGULAR
82%
ASSOCIATE…
648,145 MEMBERS

45. ORGANIZATION OF LABORATORY COOPERATIVE
https://www.cda.gov.ph/78-
resources/issuances/memorandum-circulars-mcs/598-mc-
2015-03-guidelines-for-the-creation-organization-
supervision-and-monitoring-of-laboratory-cooperatives

46. Cooperative in Region I with
Laboratory Cooperatives
2. San Juan Teachers and Employees Multipurpose Cooperative – SJTEMPC
Laboratory Cooperative
3. Nueva Segovia Consortium of Cooperatives – NSCC Laboratory
Cooperative
4. Pangasinan State University Multipurpose Cooperative – PSU-Lingayen
Laboratory Cooperative
5. La Union Multipurpose Cooperative – Agoo Montessori Laboratory
Cooperative
6. Teachers, Retirees and Urban Employees Credit Cooperative (TRUE)-
Teachers, Retirees and Urban Employees (TRUE) Credit Cooperative

47. SACDECO SHSC
NSCC
AMLP
Status of Savings
FY 2018
P 92
M
P 23M
P 10
M
P 3 M

48. No. of Members and Savings
No. of Members Amount of Savings
Saint Louis Laboratory Cooperative 89 PhP 201,371.31
SACDECO Laboratory Cooperative 43,636 92,021,540.99
Laboratory Cooperative of Tubao Credit Cooperative 1,003 0.00
Laboratory Cooperative of Sacred Heart Savings Cooperative 15,142 23,613,019.48
United Christians MPC Laboratory Cooperative 129 818,424.87
SJTEMPC Laboratory Cooperative 109 636,952.00
NSCC Laboratory Cooperative 8,054 10,266,967.85
PSU-Lingayen Laboratory Cooperative 56 24,347.66
Agoo Montessori Laboratory Cooperative 5,959 3,095,935.63
Teachers, Retirees and Urban Employees Credit Cooperative
(TRUE) Laboratory Cooperative
65 0.00

49. MC 2019-06 | PROCEDURES IN THE SUBMISSION OF
ANNUAL TAX INCENTIVE REPORT PURSUANT TO THE
JOINT ADMINISTRATIVE ORDER NO. 1, SERIES OF 2019
TIMTA
https://www.cda.gov.ph/78-resources/issuances/memorandum-circulars-
mcs/1209-procedures-in-the-submission-of-annual-tax-incentive-report-
pursuant-to-the-joint-administrative-order-no-1-series-of-2019

50. TIMTA – LEGAL BASES
• Rule II, Section 1 of the Joint Administrative Order (JAO) No. 1-2019 and
Memorandum Circular (MC) No. 2019-06, Series of 2019 requires all types
and categories of cooperatives registered with the CDA and were issued
with Certificate of Tax Exemption (CTE) by the Bureau of Internal Revenue
(BIR) availing incentives, shall submit to the Authority a complete Annual
Tax Incentives Report (Annex “A”) of their income-based tax incentives,
value-added tax and duty exemptions, under RA No. 9520 as mandated
under Section 4, paragraph (2) of RA No. 10708 and Section 3 of RA No.
10963, otherwise known as the Tax Reform for Acceleration and Inclusion
Law (TRAIN Law).

51. TIMTA COMPLIANCE
AS OF SEPTEMBER 30, 2019
CATEGORY
# OF REPORTING
COOPERATIVES
With TIMTA
Reports
MICRO 437 341
SMALL 184 154
MEDIUM 78 72
LARGE 19 19
TOTAL 718 586

52. 2019 TIMTA COMPLIANCE - MICRO
With Reports
78%
22% No Reports
437 Reporting
Cooperatives
341 Submitted Reports
96 No Reports

53. 2019 TIMTA COMPLIANCE - SMALL
With Reports
84%
16% No Reports
184 Reporting Cooperatives
154 Submitted Reports
30 No Reports

54. 2019 TIMTA COMPLIANCE – MEDIUM
With Reports
92%
8% No Reports
78 Reporting Cooperatives
72 Submitted Reports
6 No Reports

55. 2019 TIMTA COMPLIANCE – LARGE
With Reports
100%
0% No Reports
19 Reporting Cooperatives
19 Submitted Reports
0 No Reports
Zero Backlog

56. 2019 TIMTA COMPLIANCE - REGION
With Reports
82%
18% No Reports
718 Reporting Cooperatives
586 Submitted Reports
132 No Reports

57. OBSERVATIONS ON TIMTA REPORTS
• TIN Columns are not properly filed up.
• Some cooperative did not supply/provide the correct information
required per column
• No signatures in the TIMTA Reports
• Blank Reports Submitted
• Information provided in the TIMTA Reports are not reconciled with
the submitted AFS.

58. REGULATION OF
COOPERATIVES

59. 2018 NUMBER OF INSPECTED COOPERATIVE VS.
OPERATING COOPERATIVE
629
LARGE 18 6
TOTAL 1079 840
SMALL 194 150
MEDIUM 78 55
Categories of Cooperatives
No. of Registered
Cooperatives less DLCD per
Category
No. of Cooperative
Inspected
MICRO 789

60. NUMBER OF INSPECTED COOPERATIVE VS.
OPERATING COOPERATIVE
With…
Not Inspected,…
Based on 1,079
Operating Cooperatives
from the previous year

61. COMMON FINDINGS ON INSPECTION
• The Cooperative is NOT issued with the necessary Certificates,
permits and Licenses (COC, CTE, Etc..)
• The cooperative has no Policies and Procedures on Conflict
Management/ Mediation and Conciliation Program.
• The statutory funds are not fully funded.
• No Regular Committee Meetings

62. COMMON FINDINGS ON INSPECTION
• The cooperative does not maintain a Share and Transfer Book.
• The cooperative does not remit Cooperative Education and Training
Fund (CETF) to the federation and/or union.
• The cooperative do not issue share capital certificate to members.
• The annual development plan was not implemented.
• Members’ subscribed and paid up shares are not covered by
subscription agreement.

63. COMMON FINDINGS ON INSPECTION
• The cooperative has no continuous education program or human
resource development program for its officers, members, and
employees.
• The cooperative has no existing Election Rules and Guidelines.
• The Election Rules and Guidelines adopted by the cooperative did
not include mandatory training requirements for the officers.
• The cooperative does not conduct PMES to new members.