Since its a coop, i believe the neccessary paperwork should be done with a professional "green accountant" because of the ramifications of the law and hassle that might bite you in the ass in the future...It should not be done individually unless the person or persons know what they are doing.. Getting the books taken care of is one of the most important issues. you might want to look at 420laywer.com and email them about referrals to a accountant in this field... good luck my friend.. hope this help!