Despite the financial and non-financial support by the federal government and perceived significant roles played by the co-operatives in the country’s development, previous studies show that the performance of co-operatives has not been satisfactory. Thus, this study examines the influence of Board of Directors’ finance and planning competency on co-operative’s financial and non-financial performances. The data were collected via the distribution of 200 questionnaires but only 112 usable copies were subsequently collected. The data were then analyzed using PLS-SEM. The results reveal that co-operative’s financial and non-financial performances are indeed influenced by Board of Directors’ finance and planning competency. Implication and contribution of the study are discussed to justify the significance of this research.