This report updates a 1993 study and looks at how education, cooperative function, and geography influence compensation of cooperative employees. Unlike the original report, this one addresses director compensation. Compensation varied from per diem and travel to set fees for attending meetings. Financial performance of the cooperative was the basis for bonuses, setting salaries, and evaluating employees. Compared with other regions, employees in the East/South Central received the largest salaries. The exception were sales representatives in the West. Benefits–life and disability insurance and educational assistance– were paid solely by the cooperative. Paid vacations/holidays and paid sick days were most commonly offered to all employees.