North Central KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
                                                         36 FARMS                                 135 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 19,400                                    50,279 
   2  DAIRY AND MILK                                        2,620                                     5,060 
   3  SHEEP                                                   248                                       389 
   4  SWINE                                                 5,448                                     7,258 
   5  POULTRY AND EGGS                                          4-                                        3 
   6  OTHER LIVESTOCK                                         128                                       254-
   7  CUSTOM FEEDING                                          367                                     1,200 
   8  FEED PURCHASED                                        7,172-                                   14,861-
   9     LIVESTOCK INCOME                                 $21,034                                   $49,074 
      
  10  CORN                                                  1,471                                     4,696 
  11  GRAIN SORGHUM                                         8,327                                    20,189 
  12  SOYBEANS                                              4,932                                    13,744 
  13  SUNFLOWERS                                               63                                       469 
  14  WHEAT                                                18,887                                    45,108 
  15  HAY AND FORAGE                                          984                                     4,709 
  16  OTHER CROP                                            1,095                                     1,253 
  17  GOVERNMENT PAYMENTS                                   7,350                                    16,774 
  18  CROP INSURANCE PROCEEDS                                 490                                     2,645 
  19  OTHER INCOME                                          2,944                                     5,597 
  20     VALUE OF FARM PRODUCTION                         $67,578                                  $164,257 
      
  21  HIRED LABOR                                           1,130                                     3,135 
  22  MACHINERY REPAIRS                                     8,136                                    13,795 
  23  IRRIGATION REPAIRS                                       63                                       185 
  24  BUILDING REPAIRS                                        520                                     1,406 
  25  INTEREST PAID                                         5,512                                     9,323 
  26  SEED-OTHER CROP EXPENSE                               3,105                                     7,977 
  27  CROP INSURANCE                                        1,386                                     3,195 
  28  FERTILIZER-LIME                                       7,107                                    19,879 
  29  MACHINE HIRE                                          1,558                                     5,679 
  30  ORGANIZATION FEE, PUBLICATION                         1,258                                     2,173 
  31  VET-MED-DRUGS                                         1,135                                     2,387 
  32  CROP STORAGE-MARKETING                                  379                                       889 
  33  LIVESTOCK MARKETING-BREEDING                            595                                     1,874 
  34  DAIRY EXPENSE                                            96                                       262 
  35  GAS-FUEL-OIL                                          5,198                                     9,176 
  36  IRRIGATION ENERGY                                        52                                       106 
  37  REAL ESTATE TAXES                                     1,961                                     3,627 
  38  PERSONAL PROPERTY TAXES                                 395                                       559 
  39  GENERAL FARM INSURANCE                                2,080                                     3,040 
  40  UTILITIES                                             2,190                                     3,040 
  41  CASH FARM RENT                                        4,339                                    11,050 
  42  HERBICIDE-INSECTICIDE                                 2,794                                     9,601 
  43  CONSERVATION                                            132                                       184 
  44  AUTO EXPENSE                                          1,344                                     1,267 
  45     TOTAL OPERATING EXPENSE                          $52,465                                  $113,809 
      
  46  DEPRECIATION-MACHINERY                                5,717                                    13,565 
  47  DEPRECIATION-BUILDINGS                                  748                                     1,067 
  48     TOTAL FARM EXPENSE                               $58,930                                  $128,441 
      
  49     NET FARM INCOME                                   $8,647                                   $35,815 
      
  50  UNPAID FAMILY LABOR                                     813                                     1,100 
  51  UNPAID OPERATOR LABOR                                18,975                                    25,160 
  52  MANAGEMENT CHARGE                                     3,378                                     9,109 
  53  CURRENT ASSET CHARGE - 8%                             4,640                                     8,442 
  54  NONCURRENT ASSET CHARGE - 8%                         13,452                                    20,997 
  55  RETURN LABOR-MANAGEMENT                              10,257-                                    5,276 
  56  RETURN TO CAPITAL                                     9,006-                                    9,770 
  57  ASSET TURNOVER RATIO                                  .2044                                     .2992 
  58  OPERATING PROFIT MARGIN RATIO                         .1333-                                    .0595 
  59  % RETURN ON ASSETS                                    .0272-                                    .0178 
  60  % RETURN ON EQUITY                                    .0642-                                    .0012 
  61  TOTAL EXPENSE RATIO                                   .8720                                     .7820 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.2148                                     .9973 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.4826                                    1.1765 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                             85,318                91,180             158,259               174,645 
  65  NONCURRENT ASSETS                         237,688               246,989             369,896               395,042 
  66  CURRENT LIABILITIES                        30,174                30,312              60,626                61,221 
  67  NONCURRENT LIABILITIES                     70,014                78,371             112,795               127,216 
  68  CURRENT RATIO                                2.83                  3.01                2.61                  2.85 
  69  DEBT TO ASSET RATIO                           .31                   .32                 .33                   .33 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   25,162                                    45,423 
  71  MACHINERY AND EQUIPMENT                              19,609                                    42,390 
  72  MOTOR VEHICLES & LISTED PROPERTY                     36,033                                    72,362 
  73  BUILDINGS                                             7,858                                     9,989 
  74  OWNED LAND                                          171,107                                   242,993 
  75  TOTAL ASSETS                                        330,588                                   548,921 
  76  NET WORTH                                           226,152                                   367,992 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .70                                       .93 
  78  NUMBER OF WORKERS                                       .78                                      1.10 
  79  TOTAL WORK DAYS                                         108                                       220 
  80  VALUE FARM PRODUCTION/WORKER                         85,662                                   149,123 
  81  NET FARM INCOME/WORKER                               10,961                                    32,516 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        470,402                                   589,065 
  83  VALUE OF FARM PRODUCTION                             96,158                                   176,269 
  84  NET FARM INCOME                                      12,304                                    38,435 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 3.96                                      1.22 
  86  % TILLABLE LAND                                       54.58                                     60.67 
  87  CROP MACH COST/TOT EXPENSE(%)                         33.32                                     32.67 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                            700    35    304    32    461    32       1324   135    465   119    965   128   
  89  NON-IRRIGATED CROP ACRES               367    35    168    31    254    30        794   135    334   113    551   126   
  90  IRRIGATED CROP ACRES                                                              121    11                 112     9   
  91  TOTAL CROP ACRES                       382    35    178    31    253    31        803   135    336   113    559   126   
  92  PASTURE ACRES                          424    26    207    20    328    21        656   106    190    88    561    94   
  93  FARMSTEAD ACRES                                                                    54    15     44    12     40     7   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  371           358                         803           807
  95  CROP MACHINERY INVESTMENT                43,342        116.73        120.99         98,860        123.05        122.44  
  96  CROP MACHINERY COST                      19,635         52.88         54.81         41,966         52.23         51.97  
  97  GROSS CROP VALUE                         60,982        159.68        165.50        137,207        170.78        169.93  
  98  CROP PRODUCTION COSTS                    43,005        112.60        116.71         96,880        120.58        119.99  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   6     46                   30   137.8     37    104     86   128.8    72   127.9 
 100  GRAIN SORGHUM                         25     93     45    81.8    78    81.9    122    200     91    93.6   153    92.4 
 101  SOYBEANS                              18     63     35    33.5    56    35.0     95    129     76    37.5    94    36.3 
 102  SUNFLOWERS                                                                        4    110
 103  WHEAT                                 31    197     93    48.3   140    47.1    130    379    157    46.6   280    46.7 
 104  OTHER CROPS                                                                      16     49     59            34   
 105  ALFALFA                               24     39     28     3.7    39     3.3     92     73     50     3.3    64     3.3 
 106  OTHER HAY & FORAGE                    24     65     53            41            106     91     50            73   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                                                              5     41                   43   173.0 
 111  GRAIN SORGHUM                                                                     7     67                   59   120.9 
 112  SOYBEANS                                                                          8     65                   49    46.5 
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                15                                        33 
 122  DAIRY COWS                                                1                                         1 
 123  EWES                                                      4                                         2 
 124  SOWS                                                      2                                         5 
 125  BEEF PURCHASED FOR RESALE SALES                          17                                        39 
 126  SWINE PURCHASED FOR RESALE SALES                                                                   20 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
                                                         81 FARMS                                  18 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 95,768                                   443,371 
   2  DAIRY AND MILK                                       44,055                                    37,700 
   3  SHEEP 
   4  SWINE                                                 7,930 
   5  POULTRY AND EGGS                                         12 
   6  OTHER LIVESTOCK                                       1,090-                                      348-
   7  CUSTOM FEEDING                                        1,072                                    17,934 
   8  FEED PURCHASED                                       31,113-                                  230,213-
   9     LIVESTOCK INCOME                                $116,634                                  $268,444 
      
  10  CORN                                                 18,422                                    30,819 
  11  GRAIN SORGHUM                                        30,012                                    69,188 
  12  SOYBEANS                                             36,262                                    57,254 
  13  SUNFLOWERS                                            1,497                                       766 
  14  WHEAT                                                79,095                                   128,945 
  15  HAY AND FORAGE                                        8,252                                    44,414 
  16  OTHER CROP                                            1,596                                    15,988 
  17  GOVERNMENT PAYMENTS                                  30,733                                    56,551 
  18  CROP INSURANCE PROCEEDS                               2,768                                    10,806 
  19  OTHER INCOME                                         14,967                                    37,716 
  20     VALUE OF FARM PRODUCTION                        $340,237                                  $720,892 
      
  21  HIRED LABOR                                          17,906                                    46,180 
  22  MACHINERY REPAIRS                                    26,936                                    45,185 
  23  IRRIGATION REPAIRS                                      330                                     1,325 
  24  BUILDING REPAIRS                                      2,286                                     6,362 
  25  INTEREST PAID                                        21,656                                    37,937 
  26  SEED-OTHER CROP EXPENSE                              17,405                                    34,087 
  27  CROP INSURANCE                                        7,399                                    12,082 
  28  FERTILIZER-LIME                                      36,667                                    63,211 
  29  MACHINE HIRE                                         12,253                                    34,159 
  30  ORGANIZATION FEE, PUBLICATION                         3,199                                     5,953 
  31  VET-MED-DRUGS                                         5,985                                    12,041 
  32  CROP STORAGE-MARKETING                                1,676                                     4,500 
  33  LIVESTOCK MARKETING-BREEDING                          5,894                                     7,507 
  34  DAIRY EXPENSE                                         4,601                                     4,138 
  35  GAS-FUEL-OIL                                         15,324                                    27,671 
  36  IRRIGATION ENERGY                                       258                                       755 
  37  REAL ESTATE TAXES                                     4,610                                     7,824 
  38  PERSONAL PROPERTY TAXES                                 918                                     2,112 
  39  GENERAL FARM INSURANCE                                5,225                                    11,695 
  40  UTILITIES                                             5,290                                    11,463 
  41  CASH FARM RENT                                       25,583                                    72,621 
  42  HERBICIDE-INSECTICIDE                                18,227                                    37,753 
  43  CONSERVATION                                            550                                       702 
  44  AUTO EXPENSE                                          1,055                                       535 
  45     TOTAL OPERATING EXPENSE                         $241,234                                  $487,800 
      
  46  DEPRECIATION-MACHINERY                               26,388                                    49,251 
  47  DEPRECIATION-BUILDINGS                                3,517                                     5,643 
  48     TOTAL FARM EXPENSE                              $271,139                                  $542,693 
      
  49     NET FARM INCOME                                  $69,098                                  $178,198 
      
  50  UNPAID FAMILY LABOR                                   1,472                                     2,250 
  51  UNPAID OPERATOR LABOR                                30,200                                    42,000 
  52  MANAGEMENT CHARGE                                    16,917                                    40,260 
  53  CURRENT ASSET CHARGE - 8%                            11,751                                    37,519 
  54  NONCURRENT ASSET CHARGE - 8%                         30,894                                    36,516 
  55  RETURN LABOR-MANAGEMENT                              24,981                                   101,914 
  56  RETURN TO CAPITAL                                    42,165                                   131,626 
  57  ASSET TURNOVER RATIO                                  .3716                                     .4110 
  58  OPERATING PROFIT MARGIN RATIO                         .1239                                     .1826 
  59  % RETURN ON ASSETS                                    .0461                                     .0750 
  60  % RETURN ON EQUITY                                    .0385                                     .1012 
  61  TOTAL EXPENSE RATIO                                   .7969                                     .7528 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9397                                     .8700 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0651                                     .9727 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            301,819               329,473             840,810               991,721 
  65  NONCURRENT ASSETS                         581,739               618,198             790,133               885,038 
  66  CURRENT LIABILITIES                       162,820               174,704             404,436               490,125 
  67  NONCURRENT LIABILITIES                    204,052               223,529             384,082               378,190 
  68  CURRENT RATIO                                1.85                  1.89                2.08                  2.02 
  69  DEBT TO ASSET RATIO                           .42                   .42                 .48                   .46 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   80,560                                   150,170 
  71  MACHINERY AND EQUIPMENT                              77,154                                   151,393 
  72  MOTOR VEHICLES & LISTED PROPERTY                    128,599                                   218,618 
  73  BUILDINGS                                            30,984                                    52,599 
  74  OWNED LAND                                          343,193                                   365,069 
  75  TOTAL ASSETS                                        915,615                                 1,753,851 
  76  NET WORTH                                           533,062                                   925,434 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.11                                      1.55 
  78  NUMBER OF WORKERS                                      1.74                                      3.34 
  79  TOTAL WORK DAYS                                         427                                       714 
  80  VALUE FARM PRODUCTION/WORKER                        195,040                                   215,549 
  81  NET FARM INCOME/WORKER                               39,611                                    53,282 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        818,596                                 1,127,476 
  83  VALUE OF FARM PRODUCTION                            304,186                                   463,431 
  84  NET FARM INCOME                                      61,777                                   114,556 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 2.49                                      4.22 
  86  % TILLABLE LAND                                       66.67                                     58.81 
  87  CROP MACH COST/TOT EXPENSE(%)                         27.54                                     21.61 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2052    81    634    66   1615    77       3844    17   1348    10   3242    16   
  89  NON-IRRIGATED CROP ACRES              1334    81    452    65   1035    76       2165    17    868    10   1758    16   
  90  IRRIGATED CROP ACRES                   184    15    147     8    132    12        325     5                 305     5   
  91  TOTAL CROP ACRES                      1368    81    471    65   1056    76       2261    17    878    10   1853    16   
  92  PASTURE ACRES                          835    66    243    45    712    62       1907    14    517     9   2005    11   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1368          1379                        2135          2253
  95  CROP MACHINERY INVESTMENT               165,247        120.78        119.82        281,389        131.79        124.88  
  96  CROP MACHINERY COST                      74,663         54.57         54.14        117,266         54.92         52.04  
  97  GROSS CROP VALUE                        270,943        198.03        196.46        498,967        220.71        209.14  
  98  CROP PRODUCTION COSTS                   183,028        133.78        132.72        330,683        154.87        146.75  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  43    142     98   147.8   120   136.3      8    196                  188   147.1 
 100  GRAIN SORGHUM                         70    300    129   101.0   247   102.9     17    499    325   101.5   420   101.0 
 101  SOYBEANS                              67    253    163    34.6   189    36.9     16    401    153    32.3   399    39.9 
 102  SUNFLOWERS                            10     96     66    21.2   106    14.8  
 103  WHEAT                                 78    633    207    51.3   515    50.8     17    884    288    50.1   810    49.0 
 104  OTHER CROPS                            5     41 
 105  ALFALFA                               60    104     59     4.0    94     3.8     15    247     96     4.1   275     4.0 
 106  OTHER HAY & FORAGE                    64    127     54           105             13    247    256           168   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                   7    107                  102   185.5      4    214
 111  GRAIN SORGHUM     
 112  SOYBEANS                              10    137    100    60.2    97    44.3      5    188                  188    49.4 
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                     4     57                   38    
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                39                                        44 
 122  DAIRY COWS                                               11                                        10 
 123  EWES  
 124  SOWS                                                     13 
 125  BEEF PURCHASED FOR RESALE SALES                         203                                       962 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003