New Vision Cooperative
Plan context: New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan
EIN 41-1916780 • 65 filings • 10 plans
Current Snapshot
Latest Year
2024
2024 Participants
180
2024 Assets
$30,057,363
2024 Contributions
$2,237,933
Historical Graphs
Total Assets Over Time
Aggregate end-of-year assets by filing year, excluding zero-asset years
Participants Over Time
Largest reported end-of-year plan headcount by filing year, used to avoid double-counting participants across overlapping plans
Company Timeline
Year summaries and individual filings are combined here so you can stay in one place while moving across years and plan filings.
| Year / Filing | Filings | Participants | Assets | Contributions | Contrib./Participant |
|---|---|---|---|---|---|
| 2024 | 3 | 180 | $30,057,363 | $2,237,933 | $12,433iApproximate average salary by contribution assumption: employee only about $310,824 at 4% or $207,216 at 6%; with 50% employer match about $207,216 at 4% or $138,144 at 6%; with 100% employer match about $155,412 at 4% or $103,608 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 180 | $16,221,427 | $1,819,433 | $10,108iApproximate average salary by contribution assumption: employee only about $252,699 at 4% or $168,466 at 6%; with 50% employer match about $168,466 at 4% or $112,311 at 6%; with 100% employer match about $126,350 at 4% or $84,233 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 18 | $13,835,936 | $418,500 | $23,250iApproximate average salary by contribution assumption: employee only about $581,250 at 4% or $387,500 at 6%; with 50% employer match about $387,500 at 4% or $258,333 at 6%; with 100% employer match about $290,625 at 4% or $193,750 at 6%. |
| New Vision Coop Health and Welfare Benefit Plan | - | 175 | - | - | - |
| 2023 | 3 | 176 | $28,643,936 | $2,174,639 | $12,356iApproximate average salary by contribution assumption: employee only about $308,898 at 4% or $205,932 at 6%; with 50% employer match about $205,932 at 4% or $137,288 at 6%; with 100% employer match about $154,449 at 4% or $102,966 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 176 | $15,116,613 | $1,724,639 | $9,799iApproximate average salary by contribution assumption: employee only about $244,977 at 4% or $163,318 at 6%; with 50% employer match about $163,318 at 4% or $108,879 at 6%; with 100% employer match about $122,489 at 4% or $81,659 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 23 | $13,527,323 | $450,000 | $19,565iApproximate average salary by contribution assumption: employee only about $489,130 at 4% or $326,087 at 6%; with 50% employer match about $326,087 at 4% or $217,391 at 6%; with 100% employer match about $244,565 at 4% or $163,043 at 6%. |
| New Vision Coop Health and Welfare Benefit Plan | - | 164 | - | - | - |
| 2022 | 3 | 163 | $24,362,507 | $2,127,403 | $13,052iApproximate average salary by contribution assumption: employee only about $326,289 at 4% or $217,526 at 6%; with 50% employer match about $217,526 at 4% or $145,017 at 6%; with 100% employer match about $163,144 at 4% or $108,763 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 28 | $12,521,510 | $420,000 | $15,000iApproximate average salary by contribution assumption: employee only about $375,000 at 4% or $250,000 at 6%; with 50% employer match about $250,000 at 4% or $166,667 at 6%; with 100% employer match about $187,500 at 4% or $125,000 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 161 | $11,840,997 | $1,707,403 | $10,605iApproximate average salary by contribution assumption: employee only about $265,125 at 4% or $176,750 at 6%; with 50% employer match about $176,750 at 4% or $117,833 at 6%; with 100% employer match about $132,562 at 4% or $88,375 at 6%. |
| New Vision Coop Health and Welfare Benefit Plan | - | 163 | - | - | - |
| 2021 | 4 | 164 | $27,162,260 | $1,504,196 | $9,172iApproximate average salary by contribution assumption: employee only about $229,298 at 4% or $152,865 at 6%; with 50% employer match about $152,865 at 4% or $101,910 at 6%; with 100% employer match about $114,649 at 4% or $76,433 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 31 | $13,622,899 | $323,935 | $10,450iApproximate average salary by contribution assumption: employee only about $261,238 at 4% or $174,159 at 6%; with 50% employer match about $174,159 at 4% or $116,106 at 6%; with 100% employer match about $130,619 at 4% or $87,079 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 164 | $13,539,361 | $1,180,261 | $7,197iApproximate average salary by contribution assumption: employee only about $179,918 at 4% or $119,945 at 6%; with 50% employer match about $119,945 at 4% or $79,963 at 6%; with 100% employer match about $89,959 at 4% or $59,973 at 6%. |
| NEW VISION COOPERATIVE LIFE AND LTD PLAN | - | 0 | - | - | - |
| New Vision Cooperative Medical Plan | - | 0 | - | - | - |
| 2020 | 4 | 149 | $25,409,298 | $1,129,650 | $7,582iApproximate average salary by contribution assumption: employee only about $189,539 at 4% or $126,359 at 6%; with 50% employer match about $126,359 at 4% or $84,239 at 6%; with 100% employer match about $94,769 at 4% or $63,180 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 34 | $13,318,594 | $330,000 | $9,706iApproximate average salary by contribution assumption: employee only about $242,647 at 4% or $161,765 at 6%; with 50% employer match about $161,765 at 4% or $107,843 at 6%; with 100% employer match about $121,324 at 4% or $80,882 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 147 | $12,090,704 | $799,650 | $5,440iApproximate average salary by contribution assumption: employee only about $135,995 at 4% or $90,663 at 6%; with 50% employer match about $90,663 at 4% or $60,442 at 6%; with 100% employer match about $67,997 at 4% or $45,332 at 6%. |
| New Vision Cooperative Medical Plan | - | 132 | - | - | - |
| NEW VISION COOPERATIVE LIFE AND LTD PLAN | - | 149 | - | - | - |
| 2019 | 3 | 142 | $19,631,814 | $716,418 | $5,045iApproximate average salary by contribution assumption: employee only about $126,130 at 4% or $84,087 at 6%; with 50% employer match about $84,087 at 4% or $56,058 at 6%; with 100% employer match about $63,065 at 4% or $42,043 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 142 | $10,014,650 | $386,418 | $2,721iApproximate average salary by contribution assumption: employee only about $68,031 at 4% or $45,354 at 6%; with 50% employer match about $45,354 at 4% or $30,236 at 6%; with 100% employer match about $34,016 at 4% or $22,677 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 35 | $9,617,164 | $330,000 | $9,429iApproximate average salary by contribution assumption: employee only about $235,714 at 4% or $157,143 at 6%; with 50% employer match about $157,143 at 4% or $104,762 at 6%; with 100% employer match about $117,857 at 4% or $78,571 at 6%. |
| New Vision Cooperative Medical Plan | - | 135 | - | - | - |
| 2018 | 3 | 142 | $20,513,143 | $1,218,447 | $8,581iApproximate average salary by contribution assumption: employee only about $214,515 at 4% or $143,010 at 6%; with 50% employer match about $143,010 at 4% or $95,340 at 6%; with 100% employer match about $107,258 at 4% or $71,505 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 41 | $10,545,840 | $330,000 | $8,049iApproximate average salary by contribution assumption: employee only about $201,220 at 4% or $134,146 at 6%; with 50% employer match about $134,146 at 4% or $89,431 at 6%; with 100% employer match about $100,610 at 4% or $67,073 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 139 | $9,967,303 | $888,447 | $6,392iApproximate average salary by contribution assumption: employee only about $159,793 at 4% or $106,528 at 6%; with 50% employer match about $106,528 at 4% or $71,019 at 6%; with 100% employer match about $79,896 at 4% or $53,264 at 6%. |
| New Vision Cooperative Medical Plan | - | 142 | - | - | - |
| 2017 | 3 | 152 | $20,189,299 | $1,196,974 | $7,875iApproximate average salary by contribution assumption: employee only about $196,871 at 4% or $131,247 at 6%; with 50% employer match about $131,247 at 4% or $87,498 at 6%; with 100% employer match about $98,435 at 4% or $65,624 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 47 | $10,104,303 | $330,000 | $7,021iApproximate average salary by contribution assumption: employee only about $175,532 at 4% or $117,021 at 6%; with 50% employer match about $117,021 at 4% or $78,014 at 6%; with 100% employer match about $87,766 at 4% or $58,511 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 146 | $10,084,996 | $866,974 | $5,938iApproximate average salary by contribution assumption: employee only about $148,454 at 4% or $98,970 at 6%; with 50% employer match about $98,970 at 4% or $65,980 at 6%; with 100% employer match about $74,227 at 4% or $49,485 at 6%. |
| New Vision Cooperative Medical Plan | - | 152 | - | - | - |
| 2016 | 3 | 150 | $18,004,282 | $1,182,916 | $7,886iApproximate average salary by contribution assumption: employee only about $197,153 at 4% or $131,435 at 6%; with 50% employer match about $131,435 at 4% or $87,623 at 6%; with 100% employer match about $98,576 at 4% or $65,718 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 57 | $9,176,323 | $346,500 | $6,079iApproximate average salary by contribution assumption: employee only about $151,974 at 4% or $101,316 at 6%; with 50% employer match about $101,316 at 4% or $67,544 at 6%; with 100% employer match about $75,987 at 4% or $50,658 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 150 | $8,827,959 | $836,416 | $5,576iApproximate average salary by contribution assumption: employee only about $139,403 at 4% or $92,935 at 6%; with 50% employer match about $92,935 at 4% or $61,957 at 6%; with 100% employer match about $69,701 at 4% or $46,468 at 6%. |
| New Vision Cooperative Medical Plan | - | 141 | - | - | - |
| 2015 | 3 | 151 | $15,752,309 | $1,183,371 | $7,837iApproximate average salary by contribution assumption: employee only about $195,922 at 4% or $130,615 at 6%; with 50% employer match about $130,615 at 4% or $87,077 at 6%; with 100% employer match about $97,961 at 4% or $65,307 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 60 | $8,159,071 | $396,000 | $6,600iApproximate average salary by contribution assumption: employee only about $165,000 at 4% or $110,000 at 6%; with 50% employer match about $110,000 at 4% or $73,333 at 6%; with 100% employer match about $82,500 at 4% or $55,000 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 151 | $7,593,238 | $787,371 | $5,214iApproximate average salary by contribution assumption: employee only about $130,359 at 4% or $86,906 at 6%; with 50% employer match about $86,906 at 4% or $57,938 at 6%; with 100% employer match about $65,180 at 4% or $43,453 at 6%. |
| New Vision Cooperative Medical Plan | - | 135 | - | - | - |
| 2014 | 4 | 157 | $15,419,194 | $1,188,852 | $7,572iApproximate average salary by contribution assumption: employee only about $189,308 at 4% or $126,205 at 6%; with 50% employer match about $126,205 at 4% or $84,137 at 6%; with 100% employer match about $94,654 at 4% or $63,103 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 70 | $8,191,773 | $477,000 | $6,814iApproximate average salary by contribution assumption: employee only about $170,357 at 4% or $113,571 at 6%; with 50% employer match about $113,571 at 4% or $75,714 at 6%; with 100% employer match about $85,179 at 4% or $56,786 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 156 | $7,227,421 | $711,852 | $4,563iApproximate average salary by contribution assumption: employee only about $114,079 at 4% or $76,053 at 6%; with 50% employer match about $76,053 at 4% or $50,702 at 6%; with 100% employer match about $57,039 at 4% or $38,026 at 6%. |
| New Vision Cooperative Medical Plan | - | 143 | - | - | - |
| NEW VISION COOPERATIVE LIFE AND LTD PLAN | - | 157 | - | - | - |
| 2013 | 2 | 153 | $15,720,977 | $1,636,770 | $10,698iApproximate average salary by contribution assumption: employee only about $267,446 at 4% or $178,297 at 6%; with 50% employer match about $178,297 at 4% or $118,865 at 6%; with 100% employer match about $133,723 at 4% or $89,149 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 153 | $8,482,533 | $916,770 | $5,992iApproximate average salary by contribution assumption: employee only about $149,799 at 4% or $99,866 at 6%; with 50% employer match about $99,866 at 4% or $66,577 at 6%; with 100% employer match about $74,900 at 4% or $49,933 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 80 | $7,238,444 | $720,000 | $9,000iApproximate average salary by contribution assumption: employee only about $225,000 at 4% or $150,000 at 6%; with 50% employer match about $150,000 at 4% or $100,000 at 6%; with 100% employer match about $112,500 at 4% or $75,000 at 6%. |
| 2012 | 3 | 145 | $12,576,970 | $1,157,684 | $7,984iApproximate average salary by contribution assumption: employee only about $199,601 at 4% or $133,067 at 6%; with 50% employer match about $133,067 at 4% or $88,711 at 6%; with 100% employer match about $99,800 at 4% or $66,534 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 145 | $6,694,665 | $632,684 | $4,363iApproximate average salary by contribution assumption: employee only about $109,083 at 4% or $72,722 at 6%; with 50% employer match about $72,722 at 4% or $48,482 at 6%; with 100% employer match about $54,542 at 4% or $36,361 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 87 | $5,882,305 | $525,000 | $6,034iApproximate average salary by contribution assumption: employee only about $150,862 at 4% or $100,575 at 6%; with 50% employer match about $100,575 at 4% or $67,050 at 6%; with 100% employer match about $75,431 at 4% or $50,287 at 6%. |
| New Vision Cooperative Medical Plan | - | 141 | - | - | - |
| 2011 | 3 | 151 | $10,875,361 | $1,341,571 | $8,885iApproximate average salary by contribution assumption: employee only about $222,114 at 4% or $148,076 at 6%; with 50% employer match about $148,076 at 4% or $98,718 at 6%; with 100% employer match about $111,057 at 4% or $74,038 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 143 | $5,880,161 | $792,571 | $5,542iApproximate average salary by contribution assumption: employee only about $138,561 at 4% or $92,374 at 6%; with 50% employer match about $92,374 at 4% or $61,583 at 6%; with 100% employer match about $69,281 at 4% or $46,187 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 100 | $4,995,200 | $549,000 | $5,490iApproximate average salary by contribution assumption: employee only about $137,250 at 4% or $91,500 at 6%; with 50% employer match about $91,500 at 4% or $61,000 at 6%; with 100% employer match about $68,625 at 4% or $45,750 at 6%. |
| NEW VISION COOPERATIVE LIFE AND LTD PLAN | - | 151 | - | - | - |
| 2010 | 2 | 155 | $9,361,737 | $1,132,239 | $7,305iApproximate average salary by contribution assumption: employee only about $182,619 at 4% or $121,746 at 6%; with 50% employer match about $121,746 at 4% or $81,164 at 6%; with 100% employer match about $91,310 at 4% or $60,873 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 155 | $4,949,846 | $532,239 | $3,434iApproximate average salary by contribution assumption: employee only about $85,845 at 4% or $57,230 at 6%; with 50% employer match about $57,230 at 4% or $38,153 at 6%; with 100% employer match about $42,923 at 4% or $28,615 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 116 | $4,411,891 | $600,000 | $5,172iApproximate average salary by contribution assumption: employee only about $129,310 at 4% or $86,207 at 6%; with 50% employer match about $86,207 at 4% or $57,471 at 6%; with 100% employer match about $64,655 at 4% or $43,103 at 6%. |
| 2009 | 2 | 134 | $7,697,777 | $1,127,255 | $8,412iApproximate average salary by contribution assumption: employee only about $210,309 at 4% or $140,206 at 6%; with 50% employer match about $140,206 at 4% or $93,471 at 6%; with 100% employer match about $105,154 at 4% or $70,103 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 134 | $4,230,308 | $503,255 | $3,756iApproximate average salary by contribution assumption: employee only about $93,891 at 4% or $62,594 at 6%; with 50% employer match about $62,594 at 4% or $41,729 at 6%; with 100% employer match about $46,945 at 4% or $31,297 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 130 | $3,467,469 | $624,000 | $4,800iApproximate average salary by contribution assumption: employee only about $120,000 at 4% or $80,000 at 6%; with 50% employer match about $80,000 at 4% or $53,333 at 6%; with 100% employer match about $60,000 at 4% or $40,000 at 6%. |
| 2008 | 2 | 121 | $2,203,553 | $424,929 | $3,512iApproximate average salary by contribution assumption: employee only about $87,795 at 4% or $58,530 at 6%; with 50% employer match about $58,530 at 4% or $39,020 at 6%; with 100% employer match about $43,898 at 4% or $29,265 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 119 | $2,203,553 | $424,929 | $3,571iApproximate average salary by contribution assumption: employee only about $89,271 at 4% or $59,514 at 6%; with 50% employer match about $59,514 at 4% or $39,676 at 6%; with 100% employer match about $44,635 at 4% or $29,757 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 121 | - | - | - |
| 2007 | 2 | 87 | $0 | $0 | - |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 87 | - | - | - |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 86 | - | - | - |
| 2006 | 2 | 87 | $7,192,867 | $587,267 | $6,750iApproximate average salary by contribution assumption: employee only about $168,755 at 4% or $112,503 at 6%; with 50% employer match about $112,503 at 4% or $75,002 at 6%; with 100% employer match about $84,377 at 4% or $56,252 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 82 | $4,588,256 | $369,215 | $4,503iApproximate average salary by contribution assumption: employee only about $112,566 at 4% or $75,044 at 6%; with 50% employer match about $75,044 at 4% or $50,029 at 6%; with 100% employer match about $56,283 at 4% or $37,522 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 87 | $2,604,611 | $218,052 | $2,506iApproximate average salary by contribution assumption: employee only about $62,659 at 4% or $41,772 at 6%; with 50% employer match about $41,772 at 4% or $27,848 at 6%; with 100% employer match about $31,329 at 4% or $20,886 at 6%. |
| 2005 | 1 | 95 | $2,257,571 | $218,052 | $2,295iApproximate average salary by contribution assumption: employee only about $57,382 at 4% or $38,255 at 6%; with 50% employer match about $38,255 at 4% or $25,503 at 6%; with 100% employer match about $28,691 at 4% or $19,127 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 95 | $2,257,571 | $218,052 | $2,295iApproximate average salary by contribution assumption: employee only about $57,382 at 4% or $38,255 at 6%; with 50% employer match about $38,255 at 4% or $25,503 at 6%; with 100% employer match about $28,691 at 4% or $19,127 at 6%. |
| 2004 | 2 | 89 | $5,487,773 | $572,315 | $6,431iApproximate average salary by contribution assumption: employee only about $160,763 at 4% or $107,175 at 6%; with 50% employer match about $107,175 at 4% or $71,450 at 6%; with 100% employer match about $80,381 at 4% or $53,588 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 89 | $3,596,111 | $361,085 | $4,057iApproximate average salary by contribution assumption: employee only about $101,428 at 4% or $67,619 at 6%; with 50% employer match about $67,619 at 4% or $45,079 at 6%; with 100% employer match about $50,714 at 4% or $33,809 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 89 | $1,891,662 | $211,230 | $2,373iApproximate average salary by contribution assumption: employee only about $59,334 at 4% or $39,556 at 6%; with 50% employer match about $39,556 at 4% or $26,371 at 6%; with 100% employer match about $29,667 at 4% or $19,778 at 6%. |
| 2003 | 2 | 95 | $0 | $0 | - |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 91 | - | - | - |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 95 | - | - | - |
| 2002 | 2 | 80 | $2,469,373 | $294,734 | $3,684iApproximate average salary by contribution assumption: employee only about $92,104 at 4% or $61,403 at 6%; with 50% employer match about $61,403 at 4% or $40,935 at 6%; with 100% employer match about $46,052 at 4% or $30,701 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 76 | $2,469,373 | $294,734 | $3,878iApproximate average salary by contribution assumption: employee only about $96,952 at 4% or $64,635 at 6%; with 50% employer match about $64,635 at 4% or $43,090 at 6%; with 100% employer match about $48,476 at 4% or $32,317 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 80 | - | - | - |
| 2001 | 2 | 81 | $0 | $0 | - |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 79 | - | - | - |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 81 | - | - | - |
| 2000 | 2 | 79 | $2,064,998 | $287,836 | $3,643iApproximate average salary by contribution assumption: employee only about $91,087 at 4% or $60,725 at 6%; with 50% employer match about $60,725 at 4% or $40,483 at 6%; with 100% employer match about $45,544 at 4% or $30,362 at 6%. |
| New Vision Co-Op 401(K) Salary Savings and Profit Sharing Plan | - | 79 | $2,064,998 | $287,836 | $3,643iApproximate average salary by contribution assumption: employee only about $91,087 at 4% or $60,725 at 6%; with 50% employer match about $60,725 at 4% or $40,483 at 6%; with 100% employer match about $45,544 at 4% or $30,362 at 6%. |
| The Restated Noncontributory Retirement Plan for Cooperatives | - | 77 | - | - | - |