Rural Utilities Service (RUS) borrowers have until March 31 to submit their Form 7s to the federal agency and non-RUS borrowers have until April 30 to submit their Form 7s to CFC.
RUS and CFC Form 7 data are compiled annually to generate the Key Ratio Trend Analysis (KRTA). The KRTA report provides an in-depth look at the financial and operational performance of more than 800 electric cooperatives. This July will mark the 50th year CFC has provided the KRTA report to members.
The first KRTA study provided member distribution systems with 28 key expense and financial performance ratios for five years that were ranked and compared across five groupings. The initial KRTA results were shared with members through a series of statewide programs. Due to the favorable response from members, the following year’s KRTA report was mailed to each system in July 1976.
CFC developed a five-part online tutorial series to assist cooperative CFOs and senior-level accountants through the process of accessing, completing, checking and submitting the CFC Form 7.
The tutorials cover:
The Form 7 tutorials are available through the CFC Academy, which you can access in the Online Learning section under the Events & Training tab on the CFC Member Website.
Members can also watch a replay of “CFC Form 7 Tips for 2025,” a recent Extra Credit Education Series webinar that provides guidance for completing and submitting the CFC Form 7. Watch the replay by visiting the Webinar Archive under the Resource Library tab.