Northwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***         -      500 ***                ***     501 -     1000 ***    
                                                         20 FARMS                                  27 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 97,280                                    57,442 
   2  DAIRY AND MILK                                           25-
   3  SHEEP                                                   312                                     8,596 
   4  SWINE 
   5  POULTRY AND EGGS                                                                                  101 
   6  OTHER LIVESTOCK                                          51                                       499 
   7  CUSTOM FEEDING                                        3,461                                     1,155 
   8  FEED PURCHASED                                       39,895-                                   17,526-
   9     LIVESTOCK INCOME                                 $61,184                                   $50,267 
      
  10  CORN                                                  3,340                                    17,199 
  11  GRAIN SORGHUM                                         1,928                                     9,448 
  12  SOYBEANS                                              1,386                                     5,747 
  13  SUNFLOWERS                                                                                      3,600 
  14  WHEAT                                                 6,229                                    12,540 
  15  HAY AND FORAGE                                          957                                     2,745 
  16  OTHER CROP                                               64-                                    1,964 
  17  GOVERNMENT PAYMENTS                                   6,959                                    16,396 
  18  CROP INSURANCE PROCEEDS                               4,462                                    26,266 
  19  OTHER INCOME                                          5,667                                    10,094 
  20     VALUE OF FARM PRODUCTION                         $92,049                                  $156,265 
      
  21  HIRED LABOR                                           5,464                                     5,104 
  22  MACHINERY REPAIRS                                     9,002                                    12,860 
  23  IRRIGATION REPAIRS                                      837                                       489 
  24  BUILDING REPAIRS                                        507                                       641 
  25  INTEREST PAID                                         7,758                                    14,606 
  26  SEED-OTHER CROP EXPENSE                               2,362                                     5,672 
  27  CROP INSURANCE                                        1,132                                     4,281 
  28  FERTILIZER-LIME                                       2,662                                    10,261 
  29  MACHINE HIRE                                          4,026                                     5,032 
  30  ORGANIZATION FEE, PUBLICATION                         1,802                                     2,226 
  31  VET-MED-DRUGS                                         2,552                                     1,390 
  32  CROP STORAGE-MARKETING                                   21                                       398 
  33  LIVESTOCK MARKETING-BREEDING                          3,606                                     1,338 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                          3,817                                     9,121 
  36  IRRIGATION ENERGY                                     1,861                                     5,904 
  37  REAL ESTATE TAXES                                     2,461                                     2,591 
  38  PERSONAL PROPERTY TAXES                                 259                                       270 
  39  GENERAL FARM INSURANCE                                2,099                                     2,861 
  40  UTILITIES                                             1,674                                     2,027 
  41  CASH FARM RENT                                        6,999                                    14,668 
  42  HERBICIDE-INSECTICIDE                                 3,395                                     8,787 
  43  CONSERVATION                                             48                                       169 
  44  AUTO EXPENSE                                          1,298                                     1,866 
  45     TOTAL OPERATING EXPENSE                          $65,642                                  $112,560 
      
  46  DEPRECIATION-MACHINERY                                8,554                                     9,555 
  47  DEPRECIATION-BUILDINGS                                  375                                     1,437 
  48     TOTAL FARM EXPENSE                               $74,571                                  $123,552 
      
  49     NET FARM INCOME                                  $17,479                                   $32,713 
      
  50  UNPAID FAMILY LABOR                                     900                                     1,083 
  51  UNPAID OPERATOR LABOR                                13,230                                    18,600 
  52  MANAGEMENT CHARGE                                     5,327                                     8,232 
  53  CURRENT ASSET CHARGE - 8%                             8,460                                     7,654 
  54  NONCURRENT ASSET CHARGE - 8%                         18,188                                    18,604 
  55  RETURN LABOR-MANAGEMENT                              10,069-                                    5,372 
  56  RETURN TO CAPITAL                                     5,779                                    19,403 
  57  ASSET TURNOVER RATIO                                  .1757                                     .2699 
  58  OPERATING PROFIT MARGIN RATIO                         .0628                                     .1242 
  59  % RETURN ON ASSETS                                    .0110                                     .0335 
  60  % RETURN ON EQUITY                                    .0059-                                    .0146 
  61  TOTAL EXPENSE RATIO                                   .8101                                     .7907 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0215                                     .9693 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3110                                    1.1373 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            176,486               226,210             162,907               174,961 
  65  NONCURRENT ASSETS                         319,767               325,375             413,964               406,059 
  66  CURRENT LIABILITIES                        67,619               123,566              77,478                69,042 
  67  NONCURRENT LIABILITIES                     97,977                92,477             180,103               174,830 
  68  CURRENT RATIO                                2.61                  1.83                2.10                  2.53 
  69  DEBT TO ASSET RATIO                           .33                   .39                 .45                   .42 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***         -      500 ***                ***     501 -     1000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   55,176                                    53,507 
  71  MACHINERY AND EQUIPMENT                              26,643                                    34,099 
  72  MOTOR VEHICLES & LISTED PROPERTY                     42,893                                    53,023 
  73  BUILDINGS                                             4,077                                     9,826 
  74  OWNED LAND                                          231,258                                   307,722 
  75  TOTAL ASSETS                                        523,919                                   578,946 
  76  NET WORTH                                           333,099                                   328,220 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .49                                       .68 
  78  NUMBER OF WORKERS                                       .60                                       .88 
  79  TOTAL WORK DAYS                                          71                                       156 
  80  VALUE FARM PRODUCTION/WORKER                        152,147                                   176,534 
  81  NET FARM INCOME/WORKER                               28,890                                    36,956 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,069,222                                   840,405 
  83  VALUE OF FARM PRODUCTION                            187,856                                   226,837 
  84  NET FARM INCOME                                      35,671                                    47,487 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 9.99                                     13.54 
  86  % TILLABLE LAND                                       22.43                                     43.10 
  87  CROP MACH COST/TOT EXPENSE(%)                         24.37                                     29.97 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1290    20    558    16    992    17       1785    27    779    24   1229    24   
  89  NON-IRRIGATED CROP ACRES               326    16    291    12    246     7        665    27    348    24    401    24   
  90  IRRIGATED CROP ACRES                                                              256    11    161     5    251     8   
  91  TOTAL CROP ACRES                       362    16    310    13    250     7        769    27    381    24    484    24   
  92  PASTURE ACRES                         1423    14    406    12   1254    12       1295    21    549    17   1051    17   
  93  FARMSTEAD ACRES                         15     6                                   37     6     42     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  289           204                         769           619
  95  CROP MACHINERY INVESTMENT                40,658        140.49        199.12         75,954         98.72        122.77  
  96  CROP MACHINERY COST                      18,176         62.80         89.01         37,027         48.13         59.85  
  97  GROSS CROP VALUE                         29,457         91.61        129.84         89,760        116.67        145.08  
  98  CROP PRODUCTION COSTS                    38,237        125.52        177.90         91,522        118.96        147.93  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   6     55     61    39.1                    7    133    152    48.6    82    38.5 
 100  GRAIN SORGHUM                          9    102    123    54.8    77    35.8     19    218    147    39.8   149    33.8 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 13    143    115    17.9   204    21.4     24    295    156     9.6   189    11.8 
 104  OTHER CROPS 
 105  ALFALFA                                                                           5     60                   53     1.8 
 106  OTHER HAY & FORAGE                                                               10     94     62            81   
 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                                                                              4    261
 111  GRAIN SORGHUM     
 112  SOYBEANS                                                                          6    107                   75    56.5 
 113  SUNFLOWERS  
 114  WHEAT                                                                             4     98
 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   
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         129                                        13 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    1001 -     1500 ***                ***    1501 -     2000 ***    
                                                         43 FARMS                                  21 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 35,820                                    51,793 
   2  DAIRY AND MILK    
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS                                      4,987 
   6  OTHER LIVESTOCK                                       2,105-                                    2,502 
   7  CUSTOM FEEDING                                        3,012                                     1,235 
   8  FEED PURCHASED                                        5,262-                                      146-
   9     LIVESTOCK INCOME                                 $36,452                                   $55,384 
      
  10  CORN                                                 49,174                                    62,953 
  11  GRAIN SORGHUM                                         7,986                                     5,900 
  12  SOYBEANS                                              6,284                                     3,045 
  13  SUNFLOWERS                                            3,777                                     3,152 
  14  WHEAT                                                17,435                                    21,643 
  15  HAY AND FORAGE                                          803                                    14,504 
  16  OTHER CROP                                            3,386                                     2,592 
  17  GOVERNMENT PAYMENTS                                  27,498                                    25,642 
  18  CROP INSURANCE PROCEEDS                              37,330                                    51,827 
  19  OTHER INCOME                                         14,451                                     9,213 
  20     VALUE OF FARM PRODUCTION                        $204,576                                  $255,857 
      
  21  HIRED LABOR                                           4,531                                     6,832 
  22  MACHINERY REPAIRS                                    17,121                                    15,314 
  23  IRRIGATION REPAIRS                                    1,995                                     2,053 
  24  BUILDING REPAIRS                                      1,045                                       547 
  25  INTEREST PAID                                        16,538                                    11,525 
  26  SEED-OTHER CROP EXPENSE                              11,742                                    13,560 
  27  CROP INSURANCE                                        7,518                                     8,036 
  28  FERTILIZER-LIME                                      13,962                                    17,887 
  29  MACHINE HIRE                                          9,640                                     7,501 
  30  ORGANIZATION FEE, PUBLICATION                         2,630                                     2,593 
  31  VET-MED-DRUGS                                         1,213                                     1,712 
  32  CROP STORAGE-MARKETING                                  776                                       566 
  33  LIVESTOCK MARKETING-BREEDING                            504                                     1,530 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         12,254                                    15,893 
  36  IRRIGATION ENERGY                                    13,510                                    21,431 
  37  REAL ESTATE TAXES                                     4,192                                     4,347 
  38  PERSONAL PROPERTY TAXES                                 160                                       353 
  39  GENERAL FARM INSURANCE                                3,963                                     4,892 
  40  UTILITIES                                             2,410                                     2,604 
  41  CASH FARM RENT                                       12,067                                    14,979 
  42  HERBICIDE-INSECTICIDE                                14,998                                    21,798 
  43  CONSERVATION                                             48                                       141 
  44  AUTO EXPENSE                                          1,370                                       862 
  45     TOTAL OPERATING EXPENSE                         $154,189                                  $176,954 
      
  46  DEPRECIATION-MACHINERY                               16,673                                    22,858 
  47  DEPRECIATION-BUILDINGS                                1,029                                     1,567 
  48     TOTAL FARM EXPENSE                              $171,890                                  $201,379 
      
  49     NET FARM INCOME                                  $32,685                                   $54,478 
      
  50  UNPAID FAMILY LABOR                                   2,302                                     2,036 
  51  UNPAID OPERATOR LABOR                                19,653                                    22,371 
  52  MANAGEMENT CHARGE                                     8,813                                    13,311 
  53  CURRENT ASSET CHARGE - 8%                             9,988                                    15,199 
  54  NONCURRENT ASSET CHARGE - 8%                         24,478                                    37,181 
  55  RETURN LABOR-MANAGEMENT                               4,084-                                       63 
  56  RETURN TO CAPITAL                                    18,455                                    28,284 
  57  ASSET TURNOVER RATIO                                  .2927                                     .2924 
  58  OPERATING PROFIT MARGIN RATIO                         .0902                                     .1105 
  59  % RETURN ON ASSETS                                    .0264                                     .0323 
  60  % RETURN ON EQUITY                                    .0044                                     .0256 
  61  TOTAL EXPENSE RATIO                                   .8402                                     .7871 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9906                                     .9345 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1591                                    1.1392 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            197,653               204,615             252,033               271,732 
  65  NONCURRENT ASSETS                         500,449               494,929             582,944               643,204 
  66  CURRENT LIABILITIES                        82,255                70,305              61,030                82,763 
  67  NONCURRENT LIABILITIES                    190,837               192,580             137,814               158,815 
  68  CURRENT RATIO                                2.40                  2.91                4.13                  3.28 
  69  DEBT TO ASSET RATIO                           .39                   .38                 .24                   .26 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    1001 -     1500 ***                ***    1501 -     2000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   34,830                                    50,553 
  71  MACHINERY AND EQUIPMENT                              65,041                                    83,204 
  72  MOTOR VEHICLES & LISTED PROPERTY                     75,497                                   101,189 
  73  BUILDINGS                                            10,757                                    16,164 
  74  OWNED LAND                                          337,002                                   404,974 
  75  TOTAL ASSETS                                        698,823                                   874,956 
  76  NET WORTH                                           430,834                                   654,745 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .72                                       .82 
  78  NUMBER OF WORKERS                                       .96                                      1.12 
  79  TOTAL WORK DAYS                                         217                                       273 
  80  VALUE FARM PRODUCTION/WORKER                        212,482                                   226,708 
  81  NET FARM INCOME/WORKER                               33,949                                    48,272 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        960,044                                 1,055,982 
  83  VALUE OF FARM PRODUCTION                            281,047                                   308,792 
  84  NET FARM INCOME                                      44,903                                    65,749 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                22.95                                     21.93 
  86  % TILLABLE LAND                                       66.80                                     66.43 
  87  CROP MACH COST/TOT EXPENSE(%)                         30.66                                     34.34 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1835    43    899    38   1091    41       2526    21    860    19   1835    20   
  89  NON-IRRIGATED CROP ACRES               945    43    403    38    666    38       1310    21    451    18   1021    19   
  90  IRRIGATED CROP ACRES                   465    26    287    18    385    18        595    13    251    10    522    10   
  91  TOTAL CROP ACRES                      1226    43    539    38    806    40       1678    21    590    18   1296    19   
  92  PASTURE ACRES                         1130    23    644    21    890    14       1179    15    516    11   1334     9   
  93  FARMSTEAD ACRES                         22    10     20     9                      24     5     11     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1226          1031                        1678          1286
  95  CROP MACHINERY INVESTMENT               129,484        105.61        125.58        174,804        104.16        135.92  
  96  CROP MACHINERY COST                      52,701         42.99         51.11         69,145         41.20         53.76  
  97  GROSS CROP VALUE                        157,622        128.56        152.86        203,312        121.15        158.08  
  98  CROP PRODUCTION COSTS                   131,738        107.45        127.76        172,553        102.82        134.17  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  15    247     97    38.7   195    34.3      5    280                  263    31.6 
 100  GRAIN SORGHUM                         24    273    112    27.0   226    30.0     11    357    165    40.2   252    27.5 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 40    465    201    11.2   341    14.6     21    530    204    10.3   414     8.9 
 104  OTHER CROPS 
 105  ALFALFA                                9     21     26     1.9    14     2.5      6     88     45     3.0    87     2.8 
 106  OTHER HAY & FORAGE                    14    163     79           165              6    226    134           205   
 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                                  18    314    213   164.4   254   178.4      8    486    179   197.6   526   198.5 
 111  GRAIN SORGHUM                          5     96                   74    92.1  
 112  SOYBEANS                               9    164    102    21.3   178    51.9  
 113  SUNFLOWERS                             8    176    135    15.4   122    17.3  
 114  WHEAT                                 11    185    123    29.8   195    27.7     11    134    114    34.2    99    24.3 
 115  OTHER CROPS                            5    145     76
 116  ALFALFA                                6     55     59     3.9    
 117  OTHER HAY & FORAGE                     5    135    108
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                                                          25 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                                                                     3 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    2001 -     2500 ***                ***    2501 -     3000 ***    
                                                         19 FARMS                                  19 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                138,144                                    62,431 
   2  DAIRY AND MILK    
   3  SHEEP                                                                                              21-
   4  SWINE                                                   308-                                       68 
   5  POULTRY AND EGGS                                                                                1,474 
   6  OTHER LIVESTOCK                                         207                                       887-
   7  CUSTOM FEEDING                                                                                  1,519 
   8  FEED PURCHASED                                       49,265-                                    9,829-
   9     LIVESTOCK INCOME                                 $88,778                                   $54,755 
      
  10  CORN                                                 92,190                                   105,919 
  11  GRAIN SORGHUM                                         5,024                                    11,277 
  12  SOYBEANS                                             11,028                                    21,903 
  13  SUNFLOWERS                                            4,691                                    14,279 
  14  WHEAT                                                23,104                                    20,631 
  15  HAY AND FORAGE                                        4,686                                     2,121 
  16  OTHER CROP                                            3,285                                     7,522 
  17  GOVERNMENT PAYMENTS                                  42,931                                    44,390 
  18  CROP INSURANCE PROCEEDS                              76,694                                    70,715 
  19  OTHER INCOME                                         21,254                                    36,650 
  20     VALUE OF FARM PRODUCTION                        $373,666                                  $390,163 
      
  21  HIRED LABOR                                          12,685                                    14,351 
  22  MACHINERY REPAIRS                                    29,641                                    26,095 
  23  IRRIGATION REPAIRS                                    2,205                                     2,427 
  24  BUILDING REPAIRS                                        639                                     1,111 
  25  INTEREST PAID                                        22,712                                    21,674 
  26  SEED-OTHER CROP EXPENSE                              22,193                                    25,807 
  27  CROP INSURANCE                                       14,666                                    17,186 
  28  FERTILIZER-LIME                                      28,333                                    29,374 
  29  MACHINE HIRE                                         18,354                                    19,576 
  30  ORGANIZATION FEE, PUBLICATION                         4,038                                     3,429 
  31  VET-MED-DRUGS                                         2,509                                     2,058 
  32  CROP STORAGE-MARKETING                                  764                                     1,207 
  33  LIVESTOCK MARKETING-BREEDING                            969                                     1,967 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         16,907                                    18,252 
  36  IRRIGATION ENERGY                                    26,110                                    29,041 
  37  REAL ESTATE TAXES                                     4,739                                     5,106 
  38  PERSONAL PROPERTY TAXES                                 307                                       554 
  39  GENERAL FARM INSURANCE                                6,856                                     5,576 
  40  UTILITIES                                             7,577                                     3,193 
  41  CASH FARM RENT                                       26,919                                    23,105 
  42  HERBICIDE-INSECTICIDE                                24,129                                    31,306 
  43  CONSERVATION                                             43                                        85 
  44  AUTO EXPENSE                                            812                                     2,036 
  45     TOTAL OPERATING EXPENSE                         $274,108                                  $284,517 
      
  46  DEPRECIATION-MACHINERY                               24,897                                    30,439 
  47  DEPRECIATION-BUILDINGS                                1,702                                     2,489 
  48     TOTAL FARM EXPENSE                              $300,707                                  $317,444 
      
  49     NET FARM INCOME                                  $72,959                                   $72,718 
      
  50  UNPAID FAMILY LABOR                                   2,013                                     3,079 
  51  UNPAID OPERATOR LABOR                                24,300                                    22,168 
  52  MANAGEMENT CHARGE                                    17,204                                    17,974 
  53  CURRENT ASSET CHARGE - 8%                            13,962                                    10,375 
  54  NONCURRENT ASSET CHARGE - 8%                         33,213                                    42,050 
  55  RETURN LABOR-MANAGEMENT                              23,771                                    17,214 
  56  RETURN TO CAPITAL                                    52,154                                    51,171 
  57  ASSET TURNOVER RATIO                                  .3821                                     .3580 
  58  OPERATING PROFIT MARGIN RATIO                         .1396                                     .1312 
  59  % RETURN ON ASSETS                                    .0533                                     .0470 
  60  % RETURN ON EQUITY                                    .0499                                     .0450 
  61  TOTAL EXPENSE RATIO                                   .8047                                     .8136 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9212                                     .9244 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0475                                    1.0588 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            342,870               406,028             288,372               321,972 
  65  NONCURRENT ASSETS                         584,446               622,262             773,317               795,751 
  66  CURRENT LIABILITIES                       183,776               216,068             174,524               176,444 
  67  NONCURRENT LIABILITIES                    181,248               195,139             247,468               270,357 
  68  CURRENT RATIO                                1.87                  1.88                1.65                  1.82 
  69  DEBT TO ASSET RATIO                           .39                   .40                 .40                   .40 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    2001 -     2500 ***                ***    2501 -     3000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   30,388                                    32,024 
  71  MACHINERY AND EQUIPMENT                             105,687                                   123,219 
  72  MOTOR VEHICLES & LISTED PROPERTY                     99,790                                   105,484 
  73  BUILDINGS                                            16,696                                    23,617 
  74  OWNED LAND                                          358,962                                   520,528 
  75  TOTAL ASSETS                                        977,803                                 1,089,705 
  76  NET WORTH                                           589,687                                   655,309 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .90                                       .82 
  78  NUMBER OF WORKERS                                      1.28                                      1.46 
  79  TOTAL WORK DAYS                                         377                                       390 
  80  VALUE FARM PRODUCTION/WORKER                        289,782                                   266,658 
  81  NET FARM INCOME/WORKER                               56,581                                    49,699 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,086,447                                 1,327,205 
  83  VALUE OF FARM PRODUCTION                            415,184                                   475,198 
  84  NET FARM INCOME                                      81,066                                    88,567 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                21.02                                     21.70 
  86  % TILLABLE LAND                                       78.82                                     80.21 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.07                                     25.76 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2921    19    950    14   2221    19       3360    19   1205    16   2475    18   
  89  NON-IRRIGATED CROP ACRES              1818    19    624    13   1391    19       2110    19    737    16   1572    18   
  90  IRRIGATED CROP ACRES                   613    15    258    10    472    14        855    13    404     9    747    10   
  91  TOTAL CROP ACRES                      2302    19    823    13   1739    19       2695    19    965    16   1987    18   
  92  PASTURE ACRES                         1046    11    400     6   1138     8       1047    12    473     8    976     9   
  93  FARMSTEAD ACRES                         42     6     40     5     
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2302          1736                        2695          2019
  95  CROP MACHINERY INVESTMENT               191,396         83.13        110.28        205,671         76.32        101.85  
  96  CROP MACHINERY COST                      87,416         37.97         50.37         81,759         30.34         40.49  
  97  GROSS CROP VALUE                        243,735        105.86        140.43        346,848        128.70        171.75  
  98  CROP PRODUCTION COSTS                   235,638        102.35        135.77        244,278         90.64        120.96  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  11    555    308    43.8   487    41.4      8    464    270    49.1   394    67.9 
 100  GRAIN SORGHUM                          8    260                  227    31.0     11    331                  338    40.2 
 101  SOYBEANS                                                                          4    335
 102  SUNFLOWERS                                                                        4    249                  249     8.8 
 103  WHEAT                                 18    785    360     5.0   545     5.9     19    821    350    10.5   614     9.7 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     5    116                   63              5    120                   58   
 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                                   9    386    179   183.2   306   202.6     11    490    253   207.8   453   195.6 
 111  GRAIN SORGHUM     
 112  SOYBEANS                               8    153     98    31.3   139    29.9      9    206    125    43.3   204    44.3 
 113  SUNFLOWERS                                                                        6    155                  117    14.2 
 114  WHEAT                                 10    298                  222    28.5     10    264    135    31.3   246    29.5 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                     6    116                   88              5    199     60     
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS   
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         300                                        69 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    3001 -     3500 ***                ***    3501 -          ***    
                                                         10 FARMS                                  22 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 57,138                                    48,561 
   2  DAIRY AND MILK                                                                                     36-
   3  SHEEP 
   4  SWINE                                                                                             112 
   5  POULTRY AND EGGS                                          6 
   6  OTHER LIVESTOCK                                       3,140-                                      237-
   7  CUSTOM FEEDING                                        6,488 
   8  FEED PURCHASED                                       23,545-                                   17,062-
   9     LIVESTOCK INCOME                                 $36,947                                   $31,337 
      
  10  CORN                                                149,334                                   203,535 
  11  GRAIN SORGHUM                                         5,294                                    22,229 
  12  SOYBEANS                                             16,302                                    16,475 
  13  SUNFLOWERS                                           20,530                                     4,290 
  14  WHEAT                                                13,906                                    35,733 
  15  HAY AND FORAGE                                          220-                                    2,914 
  16  OTHER CROP                                            6,401                                     1,877 
  17  GOVERNMENT PAYMENTS                                  61,340                                    87,905 
  18  CROP INSURANCE PROCEEDS                              94,084                                   166,117 
  19  OTHER INCOME                                         20,973                                    40,361 
  20     VALUE OF FARM PRODUCTION                        $424,890                                  $612,774 
      
  21  HIRED LABOR                                          18,860                                    41,510 
  22  MACHINERY REPAIRS                                    26,264                                    40,088 
  23  IRRIGATION REPAIRS                                    5,988                                     7,371 
  24  BUILDING REPAIRS                                      3,183                                     1,787 
  25  INTEREST PAID                                        20,493                                    31,115 
  26  SEED-OTHER CROP EXPENSE                              39,276                                    53,638 
  27  CROP INSURANCE                                       21,430                                    26,855 
  28  FERTILIZER-LIME                                      45,773                                    59,389 
  29  MACHINE HIRE                                         17,637                                    38,160 
  30  ORGANIZATION FEE, PUBLICATION                         3,816                                     4,879 
  31  VET-MED-DRUGS                                         1,860                                       973 
  32  CROP STORAGE-MARKETING                                  745                                     5,803 
  33  LIVESTOCK MARKETING-BREEDING                          1,969                                       377 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         24,112                                    28,731 
  36  IRRIGATION ENERGY                                    38,216                                    43,793 
  37  REAL ESTATE TAXES                                     5,576                                     6,504 
  38  PERSONAL PROPERTY TAXES                                 210                                       202 
  39  GENERAL FARM INSURANCE                                8,802                                    10,337 
  40  UTILITIES                                             4,128                                     5,042 
  41  CASH FARM RENT                                       18,373                                    38,663 
  42  HERBICIDE-INSECTICIDE                                56,341                                    50,766 
  43  CONSERVATION                                            516                                       595 
  44  AUTO EXPENSE                                          1,434                                     1,644 
  45     TOTAL OPERATING EXPENSE                         $365,002                                  $498,224 
      
  46  DEPRECIATION-MACHINERY                               38,732                                    40,699 
  47  DEPRECIATION-BUILDINGS                                3,602                                     2,748 
  48     TOTAL FARM EXPENSE                              $407,336                                  $541,671 
      
  49     NET FARM INCOME                                  $17,554                                   $71,103 
      
  50  UNPAID FAMILY LABOR                                   3,375                                     2,455 
  51  UNPAID OPERATOR LABOR                                22,680                                    23,073 
  52  MANAGEMENT CHARGE                                    10,112                                    20,302 
  53  CURRENT ASSET CHARGE - 8%                            11,004                                    19,488 
  54  NONCURRENT ASSET CHARGE - 8%                         63,771                                    50,327 
  55  RETURN LABOR-MANAGEMENT                              60,597-                                    1,166-
  56  RETURN TO CAPITAL                                     1,880                                    56,389 
  57  ASSET TURNOVER RATIO                                  .3093                                     .4173 
  58  OPERATING PROFIT MARGIN RATIO                         .0044                                     .0920 
  59  % RETURN ON ASSETS                                    .0014                                     .0384 
  60  % RETURN ON EQUITY                                    .0199-                                    .0290 
  61  TOTAL EXPENSE RATIO                                   .9587                                     .8840 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0438                                     .9588 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2198                                    1.0727 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            362,107               339,061             385,543               371,403 
  65  NONCURRENT ASSETS                         992,327             1,053,923           1,032,880             1,147,288 
  66  CURRENT LIABILITIES                       219,015               207,054             127,854               141,901 
  67  NONCURRENT LIABILITIES                    212,340               239,624             420,794               501,192 
  68  CURRENT RATIO                                1.65                  1.64                3.02                  2.62 
  69  DEBT TO ASSET RATIO                           .32                   .32                 .39                   .42 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    3001 -     3500 ***                ***    3501 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   30,712                                    38,240 
  71  MACHINERY AND EQUIPMENT                             152,638                                   157,993 
  72  MOTOR VEHICLES & LISTED PROPERTY                    143,353                                   162,369 
  73  BUILDINGS                                            30,787                                    25,548 
  74  OWNED LAND                                          682,235                                   657,720 
  75  TOTAL ASSETS                                      1,373,709                                 1,468,557 
  76  NET WORTH                                           934,693                                   872,687 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .84                                       .85 
  78  NUMBER OF WORKERS                                      1.32                                      2.03 
  79  TOTAL WORK DAYS                                         487                                       643 
  80  VALUE FARM PRODUCTION/WORKER                        321,886                                   300,916 
  81  NET FARM INCOME/WORKER                               13,298                                    34,917 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,635,368                                 1,718,524 
  83  VALUE OF FARM PRODUCTION                            505,821                                   717,076 
  84  NET FARM INCOME                                      20,897                                    83,206 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                20.90                                     15.94 
  86  % TILLABLE LAND                                       79.52                                     88.40 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.71                                     28.59 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           3989    10   1362    10   2626    10       4796    22   1660    17   3513    22   
  89  NON-IRRIGATED CROP ACRES              2508    10    840    10   1668    10       4018    22   1267    17   3039    22   
  90  IRRIGATED CROP ACRES                   829     8    330     5    623     8        991    15    516     7    804    14   
  91  TOTAL CROP ACRES                      3172    10   1005    10   2167    10       4240    22   1479    17   3096    22   
  92  PASTURE ACRES                         1609     5    709     5                    1208    10    326     9   1306     7   
  93  FARMSTEAD ACRES                                                                    23     7     19     7    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 3172          2594                        4240          3667
  95  CROP MACHINERY INVESTMENT               288,712         91.02        111.29        314,237         74.12         85.68  
  96  CROP MACHINERY COST                     121,029         38.16         46.65        154,876         36.53         42.23  
  97  GROSS CROP VALUE                        401,757        126.66        154.87        515,152        121.51        140.47  
  98  CROP PRODUCTION COSTS                   367,374        115.82        141.61        466,674        110.08        127.25  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   7    908    215    36.6   692    39.5     17   1097    435    27.6   841    38.3 
 100  GRAIN SORGHUM                          6    434    216    25.0   290    34.4     11    947    390    18.8   663    23.0 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 10    940    320     3.1   683     6.2     22   1461    522     5.0  1081     7.7 
 104  OTHER CROPS                                                                       4    113
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     4     99                                   5    108
 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                                   6    618                  481   210.8     11    792    326   200.1   614   191.5 
 111  GRAIN SORGHUM                                                                     4    238                  193    91.6 
 112  SOYBEANS                               5    220                  187    51.0      8    201    151    47.6   202    36.6 
 113  SUNFLOWERS  
 114  WHEAT                                  6    179     76    16.6   129    27.1      9    316    154    32.8   346    31.0 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                                                                6    166                  168   
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS   
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         109                                        48 
 126  SWINE PURCHASED FOR RESALE SALES                                                                    1 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003