|
Pro Forma Template |
Spreadsheet |
Democracy at Work Institute |
|
Steps to Starting a Worker Coop |
PDF |
Center for Cooperatives, University of California; NW Cooperative Foundation |
|
2019 Worker Cooperative State of the Sector Report |
PDF |
Democracy at Work Institute |
|
Sample Worker Cooperative Bylaws |
Word Processor Document |
|
|
2021 Worker Cooperative State of the Sector Report |
PDF |
Democracy at Work Institute, US Federation of Worker Cooperatives |
|
Democratic Management: A Practical Guide for Managers and Others |
PDF |
Democracy at Work Institute |
|
Coop 101: A Guide to Starting a Cooperative |
PDF |
Cooperative Development Institute |
|
28 questions to ask before meeting the lawyer |
PDF |
Katovich & Kassan Law Group |
|
A Brief Guide to Understanding Employee Ownership Structures |
PDF |
The Democracy at Work Institute |
|
2017 Worker Cooperative State of the Sector Report |
PDF |
Democracy at Work Institute |
|
Successful Cooperative Ownership Transitions: Case Studies on the Conversion of Privately Held Businesses to Worker Cooperatives |
PDF |
University of Wisconsin Center for Cooperatives and Democracy at Work Institute |
|
Guide to Worker Cooperative Bylaws and Operating Agreements |
PDF |
Democracy at Work Institute |
|
The Cooperative Growth Ecosystem: Inclusive Economic Development in Action |
PDF |
Democracy at Work Institute and Project Equity |
|
Creating Better Jobs and a Fairer Economy with Worker Cooperatives |
PDF |
Democracy At Work Institute |
|
Designing Effective Systems of Evaluation and Accountability in Worker Cooperatives |
PDF |
Democracy at Work Network |
|
Research on the Economic Impact of Cooperatives |
PDF |
University of Wisconsin Center for Cooperatives |
|
Becoming Employee-Owned |
PDF |
Democracy At Work Institute |
|
Think Outside the Boss Manual: How to Create a Worker Owned Enterprise |
PDF |
Sustainable Economies Law Center |
|
Industry Research Series: Taxis |
PDF |
Democracy at Work Institute |
|
Concept Paper: Asset Building through Cooperative Business Ownership: Defining and Measuring Cooperative Economic Wealth |
PDF |
University of Wisconsin Center for Cooperatives, “Research on the Economic Impact of Cooperatives” (REIC) |
|
Local Government Support for Cooperatives |
PDF |
Philadelphia Area Cooperative Alliance |
|
Ecosystem Assessment Tool |
|
|
|
Worker Cooperative Finances |
Presentation |
Cooperation Works! |
|
Indivisible Reserves: unallocated equity as a way co-ops can help fortify their future |
PDF |
USDA Rural Development |
|
In Good Company - The Guide to Employee Ownership |
PDF |
Northcountry Cooperative Development Fund, Northcountry Cooperative Foundation |
|
Innovative Financial Models to Spur Worker to Owner Conversions |
|
Concerned Capital |
|
A Technology Freelancers' Guide to Starting a Worker Cooperative |
PDF |
Network of American Tech Worker Cooperatives (NATWC) |
|
Weavers of Dreams: Founders of the Modern Co-operative Movement |
PDF |
Center for Cooperatives, University of California |
|
Internal Capital Accounts |
PDF |
ICA Group |
|
Worker Cooperative Governance and Management (Prezi) |
Presentation |
US Federation of Worker Cooperatives / DAWN Advisors |
|
US Worker Cooperatives: A State of the Sector |
|
Democracy At Work Institute |
|
Enabling Policy Environments for Cooperative Development: A Comparative Experience |
PDF |
Centre for the Study of Co-operatives, University of Saskatchewan; Institute of Urban Studies, University of Winnipeg |
|
Choice of Legal Entity - Chart |
PDF |
|
|
Meetings and Consensus |
PDF |
South Mountain Company |
|
Cooperatives and Public Policy, A Partnership in Progress: Using the Worker Co-op Model to Build Community Wealth |
PDF |
|
|
Immigrant Worker Owned Cooperatives: A User’s Manual |
PDF |
|
|
How Economic Democracy Impacts Workers, Firms, and Communities |
PDF |
Democracy at Work Institute |
|
Industry Research Series: Craft Beer |
PDF |
Democracy at Work Institute |
|
Low-income & Immigrant Worker Cooperative Formation |
PDF |
Urban Justice Center Community Development Project |
|
A Layperson’s Guide to the Teamworks Cooperative Network’s Financial and Legal Structures |
PDF |
TeamWorks Cooperative Network |
|
"¿Qué es una Cooperativa de Trabajadores?" (versión corta) |
PDF |
La Federación Estadounidense de Cooperativas de Trabajadores |
|
Resilience of the Cooperative Business Model in Times of Crisis |
PDF |
International Labour Organiation (ILO) |
|
Worker Co-op 101 Presentation |
Presentation |
Boston Center for Community Ownership |
|
The Social and Solidarity Economy: Towards an ‘Alternative’ Globalisation |
PDF |
UNESCO |
|
Sustainable Economic Democracy: Worker Cooperatives for the 21st Century |
PDF |
MIT Community Innovators Lab, The Barr Foundation |
|
Small Business Ownership Succession: The Cooperative Solution |
PDF |
Northcountry Cooperative Development Fund, Northcountry Cooperative Foundation |
|
Industrial districts and inter-firm co-operation in Italy |
PDF |
International Institute for Labor Studies |
|
Decisions in the Process of Business Transition (Who Decides What?) |
PDF |
Democracy at Work Institute |
|
Solidarity Economy: Building Alternatives for People and Planet (Papers and Reports from the U.S. Social Forum 2007) |
PDF |
|
|
28 preguntas: ¿Estas pensando en empezar una cooperativa de trabajadores? Unas preguntas para revisar antes de reunirse con un abogado |
PDF |
Katovich & Kassan Law Group |
|
Investing in Worker Ownership |
PDF |
Democracy at Work Institute |
|
Conversions Timeline |
PDF |
|
|
Projecting the Long-Term Consequences of ESOP vs. Co-op Conversion of a Firm on Employee Benefits and Company Cash |
PDF |
Center for Cooperatives, University of California; Democratic Business Association of Northern California |
|
The Design of Governance Systems for Worker Cooperatives |
PDF |
ICA Group |
|
The Lending Opportunity of a Generation: FAQs and Case Studies for Investing in Businesses Converting to Worker Ownership |
PDF |
Cooperative Fund of New England, Project Equity, Democracy at Work Institute |
|
Building Shared Entrepreneurship |
PDF |
Democracy At Work Institute |
|
Worker Cooperatives for New York City: A Vision for Addressing Income Inequality |
PDF |
Federation of Protestant Welfare Agencies |
|
Equal Exchange: Doing Well by Doing Good |
PDF |
Foundation for Enterprise Development |
|
The Economic Democracy Training Series: Building Leadership for the Next Economy |
PDF |
MIT Community Innovators Lab, Bronx Cooperative Development Initiative |
|
Equal Exchange Bylaws |
PDF |
Equal Exchange |
|
United States Federation of Worker Co-operatives |
|
St. Mary's University |
|
An Owner’s Guide to Business Succession Planning |
PDF |
Ohio Employee Ownership Center |
|
Working With Small Business Cooperatives: A Guide for Public Sector, Private Sector, and Nonprofit Allies |
PDF |
Business Enterprise Institute at The University of Alaska Anchorage, Democracy at Work Institute |
|
"¿Qué es una Cooperativa de Trabajadores?" (versión larga) |
Presentation |
La Federación Estadounidense de Cooperativas de Trabajadores (USFWC) |
|
Building a Platform for Economic Democracy: A Cooperative Development Strategy for the Bronx |
PDF |
MIT/CoLab |
|
Collective Evaluations - Why & How |
PDF |
|
|
Patronage Calculation Template |
Spreadsheet |
Democracy at Work Network |
|
Conversion Brochure (OEOC) |
PDF |
|
|
How to Start and Manage a Worker-Owned Home Care Cooperative |
|
Direct Care Alliance |
|
Creating Jobs through Cooperative Development |
PDF |
The National Economic Development & Law Center; Center for Cooperatives, University of California |
|
Capturing the Imagination of Future Social Entrepreneurs: A Robust University Based Anchor Institution-led Development Model |
PDF |
University of Winnipeg Community Renewal Corporation |
|
Case Studies: Business Conversions to Worker Cooperatives |
PDF |
Project Equity |
|
Introduction to Worker Cooperative Business Transition Planning |
|
Democracy at Work Institute |
|
Worker-Owner Policy Handbook (template) |
Word Processor Document |
Isthmus Engineering & Manufacturing |
|
The 1042 roll-over cooperative in practice |
PDF |
Ohio Employee Ownership Center, Kent University |
|
Becoming Employee Owned: A Small Business Toolkit for Transitioning to Employee Ownership |
PDF |
|
|
Social Development in an Uncertain World: UNRISD Research Agenda 2010–2014 |
PDF |
United Nations/UNRISD |
|
Workers to Owners 2019 Data Brief |
PDF |
Workers to Owners |
|
The Relative Survival of Worker Cooperatives and Barriers to Their Creation |
PDF |
Foundation for Enterprise Development |
|
Member Handbook (Casa Nueva) |
|
|
|
The Anchor Mission: Leveraging the Power of Anchor Institutions to Build Community Wealth: A Case Study of University Hospitals Vision 2020 Program Cleveland, Ohio |
PDF |
MIT, The Democracy Collaborative @ The University of Maryland |
|
Forget Venture Capitalists—This Scrappy Composting Co-Op Found Another Way to Get Startup Money |
|
Yes! Magazine |
|
A Learning and Training Tool for Understanding Worker Cooperative Finances |
Spreadsheet |
University of Wisconsin Center for Cooperatives |
|
A Comparative Analysis of Cooperative Sectors in Scotland, Finland, Sweden and Switzerland |
PDF |
Cooperative Development Scotland (Scottish Enterprise) |
|
Inclusive Capitalism for the American Workforce: Reaping the Rewards of Economic Growth through Broad-based Employee Ownership and Profit Sharing |
PDF |
Center for American Progress |
|
Firm Foundations for Democracy? Worker Ownership and Control in Advanced Capitalism [ppt] |
Presentation |
Foundation for Enterprise Development |
|
Ensuring Cannabis Equity Through Shared Ownership |
PDF |
Democracy at Work Institute |
|
Worker Cooperatives - Pathways to Scale |
PDF |
Democracy Collaborative |
|
The Worker Co-operative Code |
PDF |
Cooperatives UK |
|
Guideline for Cooperative Bylaws |
PDF |
USDA Rural Development |
|
Worker Cooperative Support System in NYC [ppt] |
Presentation |
MIT |
|
Programa para Iniciar Cooperativas |
Presentation |
Democracy at Work Institute |
|
Selling Your Business to Your Employees - Employee Stock Ownership Plans (ESOP) & Worker-Owned Cooperatives |
PDF |
Ohio Employee Ownership Center |
|
Sample By Laws |
PDF |
|
|
Ideas para presentaciónes con diapositivas |
|
|
|
Trade unions and worker cooperatives: Where are we at? |
PDF |
International Labour Organization (ILO) |
|
Choosing a Business Entity: A Guide for Worker Cooperatives |
PDF |
Democracy At Work Institute |
|
Collective Impact Forum Readings |
|
|
|
Legal Guide to Cooperative Conversions |
PDF |
Sustainable Economies Law Center |
|
Employee Ownership: A Triple Win Solution |
PDF |
|
|
New Member Orientation Templates |
PDF |
Democracy at Work Institute |
|
Worker Owned Cooperatives and the Ecosystems that Support Them |
PDF |
MIT |
|
First Response: Save the Jobs (presentation) |
PDF |
US Federation of Worker Cooperatives |
|
African American Cooperatives |
PDF |
Babson-Equal Exchange Cooperative Curriculum |
|
Cooperative Development Frameworks |
Video/Audio |
Democracy at Work Institute |
|
Tackling the Law, Together: A Legal Guide to Worker Cooperatives Generally and in Massachusetts |
PDF |
Community Enterprise Project of the Harvard Transactional Law Clinics |
|
The Role of Local Cooperative Development Agencies in Promoting Worker Cooperatives |
PDF |
|
|
Non-Member Equity Instruments for Consumer and Worker Cooperatives |
PDF |
Center for Cooperatives, University of California |
|
Ensuring Your Legacy: Succession Planning & Democratic Employee Ownership. |
PDF |
ICA Group |
|
The Communist Party in The Land of Cooperation |
Word Processor Document |
MUEC |
|
Worker Co-ops: Weathering the Storm of COVID-19 |
PDF |
The U.S. Federation of Worker Cooperatives |
|
Model Growth: Do employee-owned businesses deliver sustainable performance? |
PDF |
Employee Ownership Association |
|
Self-Direction and Employee Ownership: Working Paper |
|
Ownership Associates, Inc. |
|
Democracy at Work Institute/USFWC Press Kit |
|
|
|
Worker Cooperative Development Models |
PDF |
Grassroots Economic Organzing |
|
Quién decide qué |
Word Processor Document |
Democracy at Work Institute |
|
Cooperative Equity and Ownership |
PDF |
University of Wisconsin Center for Cooperatives |
|
Legacy Business: Our opportunity to build wealth, economy, and culture |
PDF |
|
|
Creating a Member Engagement Plan |
PDF |
Democracy at Work Institute |
|
"El Proceso Legal Para Iniciar Tu Negocio Cooperativa" |
PDF |
|
|
Preliminary Census of Worker Cooperatives in the United States |
PDF |
US Federation of Worker Cooperatives |
|
2016 Worker Cooperative State of the Sector Report |
PDF |
|
|
Attorney Susan Zeme on Worker Cooperative Legal Issues |
Video/Audio |
|
|
El Proceso Legal Para Iniciar Tu Negocio |
PDF |
Sustainable Economies Law Center |
|
Conflict Resolution |
Video/Audio |
NASCO |
|
Recursos para desarrollar cooperativas sin fines de lucro (V0.5) |
PDF |
|
|
The Rural Succession Dilemma and the Cooperative Solution |
PDF |
Democracy At Work Institute |
|
Job preservation through worker cooperatives: An overview of international experiences and strategies |
PDF |
ILO |
|
The Cooperative Coopers of Minneapolis |
PDF |
|
|
Owning Your Own Job Is A Beautiful Thing: Community Wealth Building in Cleveland, Ohio. |
PDF |
The Democracy Collaborative at the University of Maryland |
|
Cooperative Care Employee Handbook |
Word Processor Document |
Cooperative Care |
|
Plantilla: "pro forma" |
Spreadsheet |
|
|
Forming a Worker Coop LLC or Cooperative Corporation |
PDF |
Sustainable Economies Law Center |
|
The Relative Survival of Worker Cooperatives and Barriers to Their Creation [PowerPoint] |
Presentation |
Foundation for Enterprise Development |
|
The Valley Alliance of Worker Co-operatives:Exploring the Potential of Co-op Led Development |
PDF |
St. Mary's University |
|
Employee-Ownership Briefing Paper 7.2 |
PDF |
Ownership Associates, Inc. |
|
Providing the Right Support: Are the Training Needs of Multi-Stakeholder Cooperatives Unique? |
PDF |
University of Wisconin Center for Cooperatives |
|
Business Ownership by Workers: Are Worker Cooperatives a Viable Option? |
PDF |
Iowa State University Department of Economics |
|
LLC with a Permanent Capital Member Sample Operating Agreement |
PDF |
Democracy at Work Institute |
|
The solidarity economy: an alternative development strategy? |
PDF |
UNESCO |
|
Small Business Resource Guide |
PDF |
|
|
Co-opLaw.org: Employment Law |
Web Page |
Sustainable Economies Law Center |
|
Perspectives on Cooperation in Modern Society: Helping the Self, the Community, and Society |
PDF |
|
|
Firm Foundations for Democracy? Worker Ownership and Control in Advanced Capitalism |
PDF |
Foundation for Enterprise Development |
|
Startups and Replication |
PDF |
PHI |
|
Show Them the Money |
|
ESOP Association |
|
Philadelphia Story |
PDF |
|
|
Economic Recovery and Employee Ownership |
|
The National League of Cities |
|
A Study of the Keys to Success for Start-Up Food Co-ops in Rural Areas |
PDF |
Northcountry Cooperative Development Fund, University of Wisconisn Center for Cooperatives |
|
Financing Cooperatives: Strategies for Financing the Inclusive Economy |
PDF |
Democracy Collaborative |
|
A Targeted Approach to Worker Co-op Development: Lessons from Mondragon and Northern Italy |
|
|
|
Local Development in Emilia-Romagna: Alternatives in Action |
PDF |
INTERCONTINENTAL NETWORK FOR THE PROMOTION OF SOCIAL SOLIDARITY ECONOMY |
|
Policies for a Shareable City: A Sharing Economy Policy Primer for Urban Leaders |
PDF |
Shareable.net ; Sustainable Economies Law Center |
|
Worker Cooperative Creation as Progressive Lawyering? Moving Beyond the One-Person, One-Vote Floor |
PDF |
|
|
Building Resilient Sustainable Economies via the Cooperative Sector and Flexible Specialization: Lessons from the Emilia Romagna Region of Italy |
PDF |
Appalachian State University |
|
2017 Workers to Owners Annual Impact Report |
PDF |
|
|
Diversity is Inefficient |
PDF |
|
|
Employee-Ownership Briefing Paper 1.3 |
PDF |
Ownership Associates, Inc. |
|
Ejemplo de Agenda de Reunión de Personal |
Word Processor Document |
Democracy at Work Institute |
|
Estatutos y Acuerdos de Operación |
PDF |
|
|
Auto-evaluación |
Word Processor Document |
Democracy at Work Network |
|
Conversaciones de consultoría |
Presentation |
|
|
Improving the Quality of Home Health Aide Jobs: A Collaboration Between Organized Labor and a Worker Cooperative |
PDF |
|
|
Building Community Economies in Massachusetts: an Emerging Model of Economic Development? |
PDF |
Community Economies Collective |
|
Social Coops and Social Care: An Emerging Role for Civil Society |
PDF |
unknown |
|
Community Economic Development Lawyers and the New Democratic Economy |
|
Community Economic Development Clinic at Roger Williams University School of Law |
|
The Municipal Playbook for Employee Ownership |
PDF |
Democracy at Work Institute & National League of Cities |
|
The Cooperative District of Imola: Forging the High Road to Globalization |
PDF |
MUEC |
|
How to Start an Entrepreneurial Revolution |
PDF |
|
|
Center for Family Life Cooperative Startup Guides |
PDF |
|
|
On the Pursuit of Federal Funding for Urban Cooperative Development: A Matter of Fairness in Funding |
|
|
|
Raising Our Future Together: How Cooperatives Can Create Better, More Affordable Child Care in NYC |
|
Democracy at Work Institute |
|
La brújula del liderazgo |
Word Processor Document |
|
|
Understanding Worker-Owned Cooperatives: a Strategic Guide for Community Organizers |
PDF |
Center for Community Change |
|
Principios de La Próxima Generación para el Desarollo de Cooperativas de Trabajadores |
PDF |
|
|
Subjects of Scale / Spaces of Possibility: Producing Co-operative Space in Theory and Enterprise |
PDF |
UMASS-Amherst |
|
Does Cooperation Equal Utopia? |
PDF |
London School of Economics |
|
Local Government Support for Cooperatives |
|
Democracy at Work Institute |
|
The Application of Labor Law to Workers' Cooperatives |
PDF |
|
|
Plywood Co-operatives in the United States: An Endangered Species |
PDF |
|
|
El Estado del Sector de Cooperativas de Trabajo de 2017 |
PDF |
Democracy at Work Institute |
|
Eligir una Entidad Empresarial |
PDF |
|
|
Diseñar y Llevar a Cabo Reuniones Efectivas |
Presentation |
Democracy at Work Institute |
|
Talking About Race |
PDF |
Kirwan Institute |
|
Frontiers and Boundaries (introduction) |
PDF |
Ownership Associates |
|
LLC Taxed as a T Corporation Sample Operating Agreement |
PDF |
Democracy at Work Institute |
|
Limited Liability Companies as Worker Cooperatives |
PDF |
|
|
Percentage of Dollar Graphic |
Spreadsheet |
Democracy at Work Institute |
|
Responsabilidades De Toma De Decisiones |
PDF |
ICA Group |
|
What is Your Business Really Worth? |
PDF |
Prairie Capital Advisors |
|
Jobs and the Urban Poor: Privately Initiated Sectoral Strategies |
PDF |
The Aspen Institute, The Ford Foundation, The Mott Foundation |
|
Beyond the Boss: Building the U.S. Worker Cooperative Movement in the Context of Global Capitalism |
Word Processor Document |
School for International Training |
|
Sociedades de responsibilidad limitada como cooperativas de trabajo |
Word Processor Document |
Insight Center for Community Economic Development |
|
Understanding Cooperatives Curriculum |
PDF |
Equal Exchange |
|
Estructura Democrática de Autogestión |
PDF |
Rainbow Grocery Cooperative |
|
Industry Clusters: Business Choice, Policy Outcome, or Branding Strategy |
PDF |
Regional Technology Strategies |
|
An Introduction to Equity for Campus Co-ops |
Video/Audio |
NASCO |
|
Stanford Social Innovation Review - Collective Impact |
PDF |
|
|
Philadelphia Story |
|
|
|
Racial Justice Organization Assessment |
PDF |
Western States Center |
|
Sectoral Strategies for Low-Income Workers: Lessons from the Field |
PDF |
Workforce Strategies Initiative, Aspen Institute, The Mott Foundation, |
|
Có-evaluación |
Word Processor Document |
Democracy at Work Network |
|
WAGES History and Lessons 1995-2000 |
PDF |
WAGES |
|
Macroeconomic Impact of S ESOPs on the US Economy |
PDF |
Matrix Global Advisors |
|
The Workers' Owned Sewing Company: Making the Eagle Fly Friday |
PDF |
ICA Group |
|
Educate and Empower: Tools for Building Community Wealth |
PDF |
Democracy Collaborative |
|
Sectoral Strategies in CED: Critical factors in the Success of CHCA & Childspace |
PDF |
|
|
What Motivates Members to Participate in the Governance of Consumer Co-operatives |
PDF |
|
|
Entrevistas Cooperativa de Trabajodores en Español |
Video/Audio |
Mighty Small Films |
|
Tipos de equipos |
Word Processor Document |
|
|
Racial Equity Impact Assessments |
PDF |
Applied Research Center |
|
Young Member Engagement Strategy |
PDF |
CHF Canada |
|
Escenarios de Reuniones Efectivas |
Word Processor Document |
Democracy at Work Institute |
|
The Transition Process |
PDF |
Democracy at Work Institute |
|
Asset Protection for Entrepreneurs |
PDF |
Lawyers' Committee for Civil Rights |
|
Co-operatives as spaces of cultural resistance and transformation in alienated consumer society |
PDF |
|
|
Matrices del Manejo Participativo |
PDF |
Round Sky Solutions |
|
Dar y Recibir Retroalimentacion |
Word Processor Document |
New World Consulting |
|
Towards an EpistemologicalFoundation forSocial and Solidarity Economy [conference paper] |
PDF |
United Nations/UNRISD |
|
Member Participation in Agricultural Cooperatives |
PDF |
|
|
Working and Rebuilding Together: Considerations for the Use of Worker Cooperatives as an Economic Development Tool |
PDF |
|
|
Escalera de Inferencia |
PDF |
Action Design Associates |
|
Situaciones de consultoría |
Word Processor Document |
Democracy at Work Network |
|
The Application of Labor Law to Workers' Cooperatives |
Presentation |
|
|
Multi-stakeholder Membership Structures and Strategic Development: the Case of Food-sector Cooperatives in Quebec |
PDF |
|
|
Capacitar para el cambio |
Word Processor Document |
|
|
How A Worker Co-op Structured as a LLC Can Retain Earnings |
PDF |
Cooperative Development Institute |
|
Elementos de Robustos Sistemas de Comunicaciones Para Cooperativas |
Word Processor Document |
Democracy at Work Institute |
|
Tipos de equipos y tensiones comunes |
Word Processor Document |
|
|
Protección de Activos Para Empresari@s |
PDF |
Lawyers' Committee for Civil Rights |
|
Entity Choice for New Cooperatives (video) |
Video/Audio |
|
|
Evaluacion del Cliente |
Word Processor Document |
Circle of Life |
|
Capacitación de preguntar con aprecio |
Word Processor Document |
|
|
Diseñar y Conducir una Reunión Efectiva |
Word Processor Document |
|
|
Towards an EpistemologicalFoundation forSocial and Solidarity Economy [PowerPoint] |
Presentation |
United Nations/UNRISD |
|
Taking Employee Ownership To Scale |
PDF |
Democracy at Work Institute, The Democracy Collaborative |
|
2015 State of the Sector Report |
PDF |
|
|
Worker Cooperative Chart of Accounts (COA) Sample |
Spreadsheet |
|
