The Net Zero accounting practice of The Tilted Jack Social Poker Club Cooperative is the method used to operate at a zero profit. Any retained earnings (aka “profits”) would normally be paid as dividends to individual owners in a limited liability company or corporation. In our cooperative operation, and because of the prohibition on "benefit" under the social gambling exclusion and other statutes, we eliminate all individual owner tax liabilities by dispersing retained earnings regularly each month through the use of JacKa$h in promotional rewards. At the end of our fiscal year, if we have any retained earnings, we will host an annual "Net-Zero" Freeroll. All club and cooperative members are invited. The concept was explained in the January 2012 edition of The Royal Flush:

We use a derivative of the Net Zero concept to fund all of the cooperative’s member-approved and cooperative-funded promotions. The cooperative adds JacKa$h to the monthly Tournament of Champions and Quarterly Invitational, as well as the Player of the Month prize payouts. The amounts of these payouts are determined and periodically reviewed at the Monthly General Meetings. Consecutive months of increased retained earnings can be used to increase the PotM/ToC budget as we did in January 2012, or a Quarterly Net-Zero Freeroll satellite series of tournaments could be implemented. Likewise, improvements and upgrades, new equipment, furniture, fixtures, etc. can be funded. The important thing to know about the cooperative card club – and what makes it most different than a sole proprietorship or privately-owned cardroom – is that the players/members/owners all equally have a vote and a say in how we use any proceeds or retained earnings that the cooperative generates over and above our monthly overhead needs.