A 2008 survey of 2,473 U.S. farmer, rancher, and fishery cooperatives was conducted to examine their financial characteristics. The 1,164 respondents provided information on how they distributed their net income or losses, source of borrowed funds, and the composition of their equity capital. Common-size balance sheets and income statements and financial ratio analysis are used to compare responses between cooperatives. Additionally, the responses were grouped into eight cooperative types based on products sold or marketed and into seven asset sizes.