Northwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***         -   500000 ***                ***  500001 -   750000 ***    
                                                         18 FARMS                                  20 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 13,752                                    34,794 
   2  DAIRY AND MILK                                           28-
   3  SHEEP                                                                                              30 
   4  SWINE                                                                                              11 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                         165                                        39-
   7  CUSTOM FEEDING                                                                                  2,486 
   8  FEED PURCHASED                                        1,501-                                    5,997-
   9     LIVESTOCK INCOME                                 $12,389                                   $31,285 
      
  10  CORN                                                 24,515                                    21,581 
  11  GRAIN SORGHUM                                        13,971                                     3,529 
  12  SOYBEANS                                              6,660                                     6,541 
  13  SUNFLOWERS                                            1,182                                     2,021 
  14  WHEAT                                                 9,963                                    14,679 
  15  HAY AND FORAGE                                        1,118                                     1,039 
  16  OTHER CROP                                                7                                       118 
  17  GOVERNMENT PAYMENTS                                  16,351                                    18,043 
  18  CROP INSURANCE PROCEEDS                              23,638                                    33,030 
  19  OTHER INCOME                                          7,974                                    11,634 
  20     VALUE OF FARM PRODUCTION                        $117,767                                  $143,499 
      
  21  HIRED LABOR                                           2,004                                       589 
  22  MACHINERY REPAIRS                                     6,729                                    14,587 
  23  IRRIGATION REPAIRS                                      670                                     1,546 
  24  BUILDING REPAIRS                                        709                                       660 
  25  INTEREST PAID                                         6,122                                     8,740 
  26  SEED-OTHER CROP EXPENSE                               7,826                                     7,759 
  27  CROP INSURANCE                                        3,049                                     4,897 
  28  FERTILIZER-LIME                                       9,260                                     8,912 
  29  MACHINE HIRE                                          6,205                                     5,968 
  30  ORGANIZATION FEE, PUBLICATION                         1,067                                     1,888 
  31  VET-MED-DRUGS                                           218                                       856 
  32  CROP STORAGE-MARKETING                                  321                                     1,061 
  33  LIVESTOCK MARKETING-BREEDING                             89                                       619 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                          3,966                                     8,266 
  36  IRRIGATION ENERGY                                     8,189                                     7,704 
  37  REAL ESTATE TAXES                                     1,574                                     2,924 
  38  PERSONAL PROPERTY TAXES                                 407                                        98 
  39  GENERAL FARM INSURANCE                                1,472                                     2,933 
  40  UTILITIES                                             1,206                                     1,901 
  41  CASH FARM RENT                                       10,364                                     7,131 
  42  HERBICIDE-INSECTICIDE                                 8,717                                    10,759 
  43  CONSERVATION                                            125                                        31 
  44  AUTO EXPENSE                                            863                                     1,242 
  45     TOTAL OPERATING EXPENSE                          $81,152                                  $101,070 
      
  46  DEPRECIATION-MACHINERY                                8,597                                    10,870 
  47  DEPRECIATION-BUILDINGS                                  812                                       771 
  48     TOTAL FARM EXPENSE                               $90,560                                  $112,711 
      
  49     NET FARM INCOME                                  $27,207                                   $30,788 
      
  50  UNPAID FAMILY LABOR                                   1,500                                       675 
  51  UNPAID OPERATOR LABOR                                12,750                                    19,575 
  52  MANAGEMENT CHARGE                                     5,719                                     7,211 
  53  CURRENT ASSET CHARGE - 8%                             2,838                                     6,917 
  54  NONCURRENT ASSET CHARGE - 8%                          9,041                                    20,681 
  55  RETURN LABOR-MANAGEMENT                              13,827                                     2,516 
  56  RETURN TO CAPITAL                                    13,360                                    12,068 
  57  ASSET TURNOVER RATIO                                  .4437                                     .3133 
  58  OPERATING PROFIT MARGIN RATIO                         .1134                                     .0841 
  59  % RETURN ON ASSETS                                    .0503                                     .0263 
  60  % RETURN ON EQUITY                                    .0487                                     .0096 
  61  TOTAL EXPENSE RATIO                                   .7690                                     .7854 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9385                                     .9768 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0394                                    1.1691 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                             53,210                65,298             118,879               118,333 
  65  NONCURRENT ASSETS                         202,863               209,461             334,297               344,606 
  66  CURRENT LIABILITIES                        26,013                21,540              28,939                35,355 
  67  NONCURRENT LIABILITIES                     91,469                94,819              77,506                84,380 
  68  CURRENT RATIO                                2.05                  3.03                4.11                  3.35 
  69  DEBT TO ASSET RATIO                           .46                   .42                 .23                   .26 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***         -   500000 ***                ***  500001 -   750000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                    8,564                                    30,032 
  71  MACHINERY AND EQUIPMENT                              22,910                                    37,964 
  72  MOTOR VEHICLES & LISTED PROPERTY                     36,163                                    60,739 
  73  BUILDINGS                                             5,966                                     7,344 
  74  OWNED LAND                                          138,270                                   228,395 
  75  TOTAL ASSETS                                        265,416                                   458,058 
  76  NET WORTH                                           148,495                                   344,967 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .47                                       .72 
  78  NUMBER OF WORKERS                                       .60                                       .83 
  79  TOTAL WORK DAYS                                         116                                       151 
  80  VALUE FARM PRODUCTION/WORKER                        196,278                                   172,891 
  81  NET FARM INCOME/WORKER                               45,345                                    37,094 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        562,057                                   631,803 
  83  VALUE OF FARM PRODUCTION                            249,388                                   197,930 
  84  NET FARM INCOME                                      57,614                                    42,467 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                15.31                                     11.11 
  86  % TILLABLE LAND                                       74.71                                     74.04 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.98                                     36.58 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1119    18    515    12    998    14       1433    20    536    17   1028    19   
  89  NON-IRRIGATED CROP ACRES               750    17    398    12    797    10        943    20    348    16    738    18   
  90  IRRIGATED CROP ACRES                                                              295     8    146     6    
  91  TOTAL CROP ACRES                       885    17    398    12   1028    10       1061    20    403    16    820    18   
  92  PASTURE ACRES                          505    10    230     6    525     7        658    11    275     9    595     8   
  93  FARMSTEAD ACRES                                                                    40     5     
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  836           661                        1061           774
  95  CROP MACHINERY INVESTMENT                57,117         68.31         86.35         93,933         88.56        121.32  
  96  CROP MACHINERY COST                      27,147         32.47         41.04         41,233         38.87         53.25  
  97  GROSS CROP VALUE                         76,421         91.39        115.53         84,068         79.26        108.58  
  98  CROP PRODUCTION COSTS                    77,997         88.10        111.37         93,378         88.03        120.60  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   5    321    148    42.1                    5    410                  320    40.3 
 100  GRAIN SORGHUM                         12    269    179    56.7   282    29.3     13    188    102    23.3   143    30.0 
 101  SOYBEANS                                                                          4     75
 102  SUNFLOWERS  
 103  WHEAT                                 15    313    143    12.7   487    11.2     20    371    143    10.5   311    13.4 
 104  OTHER CROPS 
 105  ALFALFA                                                                           4     68
 106  OTHER HAY & FORAGE                                                                5    109     90     
 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  
 111  GRAIN SORGHUM     
 112  SOYBEANS                                                                          6    141                  127    37.7 
 113  SUNFLOWERS  
 114  WHEAT                                                                             4    128
 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     
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***  750001 -  1000000 ***                *** 1000001 -  1375000 ***    
                                                         22 FARMS                                  25 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 29,650                                    75,974 
   2  DAIRY AND MILK    
   3  SHEEP                                                   283                                     9,259 
   4  SWINE 
   5  POULTRY AND EGGS                                      9,826                                        25 
   6  OTHER LIVESTOCK                                       3,080-                                    2,041 
   7  CUSTOM FEEDING                                          431                                     1,190 
   8  FEED PURCHASED                                       12,279-                                    7,088-
   9     LIVESTOCK INCOME                                 $24,832                                   $81,402 
      
  10  CORN                                                  4,869                                    30,489 
  11  GRAIN SORGHUM                                         6,420                                    12,287 
  12  SOYBEANS                                              2,020                                     6,401 
  13  SUNFLOWERS                                            2,881                                     2,728 
  14  WHEAT                                                14,130                                    15,869 
  15  HAY AND FORAGE                                        3,600                                       671-
  16  OTHER CROP                                               86-                                      831 
  17  GOVERNMENT PAYMENTS                                  17,587                                    24,851 
  18  CROP INSURANCE PROCEEDS                              37,395                                    44,469 
  19  OTHER INCOME                                         10,379                                    15,394 
  20     VALUE OF FARM PRODUCTION                        $124,026                                  $234,049 
      
  21  HIRED LABOR                                           5,266                                    10,068 
  22  MACHINERY REPAIRS                                    13,266                                    16,712 
  23  IRRIGATION REPAIRS                                      807                                     1,374 
  24  BUILDING REPAIRS                                        676                                       857 
  25  INTEREST PAID                                         7,263                                     9,515 
  26  SEED-OTHER CROP EXPENSE                               6,320                                    10,000 
  27  CROP INSURANCE                                        5,361                                     6,939 
  28  FERTILIZER-LIME                                      10,302                                    15,655 
  29  MACHINE HIRE                                          4,551                                     6,233 
  30  ORGANIZATION FEE, PUBLICATION                         2,854                                     2,480 
  31  VET-MED-DRUGS                                         1,375                                     1,914 
  32  CROP STORAGE-MARKETING                                   69                                       131 
  33  LIVESTOCK MARKETING-BREEDING                            955                                     1,778 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         10,384                                    11,326 
  36  IRRIGATION ENERGY                                     3,108                                     8,791 
  37  REAL ESTATE TAXES                                     3,246                                     3,262 
  38  PERSONAL PROPERTY TAXES                                 180                                       141 
  39  GENERAL FARM INSURANCE                                2,651                                     4,032 
  40  UTILITIES                                             2,373                                     2,609 
  41  CASH FARM RENT                                       11,817                                    25,001 
  42  HERBICIDE-INSECTICIDE                                10,451                                    16,156 
  43  CONSERVATION                                             63                                       151 
  44  AUTO EXPENSE                                          1,296                                     1,671 
  45     TOTAL OPERATING EXPENSE                         $104,633                                  $156,797 
      
  46  DEPRECIATION-MACHINERY                                9,604                                    17,365 
  47  DEPRECIATION-BUILDINGS                                  844                                     1,451 
  48     TOTAL FARM EXPENSE                              $115,081                                  $175,613 
      
  49     NET FARM INCOME                                   $8,945                                   $58,436 
      
  50  UNPAID FAMILY LABOR                                   1,841                                     1,980 
  51  UNPAID OPERATOR LABOR                                18,532                                    22,248 
  52  MANAGEMENT CHARGE                                     4,169                                    13,285 
  53  CURRENT ASSET CHARGE - 8%                             6,505                                    14,699 
  54  NONCURRENT ASSET CHARGE - 8%                         17,696                                    20,065 
  55  RETURN LABOR-MANAGEMENT                              17,097-                                   21,692 
  56  RETURN TO CAPITAL                                     8,334-                                   30,437 
  57  ASSET TURNOVER RATIO                                  .2536                                     .3691 
  58  OPERATING PROFIT MARGIN RATIO                         .0672-                                    .1300 
  59  % RETURN ON ASSETS                                    .0170-                                    .0480 
  60  % RETURN ON EQUITY                                    .0516-                                    .0481 
  61  TOTAL EXPENSE RATIO                                   .9279                                     .7503 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.1258                                     .9106 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3209                                    1.0591 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            120,890               118,933             231,586               262,333 
  65  NONCURRENT ASSETS                         367,752               370,516             383,219               391,041 
  66  CURRENT LIABILITIES                        44,734                32,454              49,925                76,524 
  67  NONCURRENT LIABILITIES                    151,024               144,853             143,117               129,507 
  68  CURRENT RATIO                                2.70                  3.66                4.64                  3.43 
  69  DEBT TO ASSET RATIO                           .40                   .36                 .31                   .32 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***  750001 -  1000000 ***                *** 1000001 -  1375000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   27,227                                    86,063 
  71  MACHINERY AND EQUIPMENT                              38,868                                    53,122 
  72  MOTOR VEHICLES & LISTED PROPERTY                     45,270                                    80,953 
  73  BUILDINGS                                             8,845                                    10,254 
  74  OWNED LAND                                          270,061                                   238,210 
  75  TOTAL ASSETS                                        489,045                                   634,089 
  76  NET WORTH                                           302,512                                   434,552 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .68                                       .82 
  78  NUMBER OF WORKERS                                       .85                                      1.07 
  79  TOTAL WORK DAYS                                         164                                       244 
  80  VALUE FARM PRODUCTION/WORKER                        144,369                                   217,517 
  81  NET FARM INCOME/WORKER                               10,412                                    54,308 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        712,516                                   769,526 
  83  VALUE OF FARM PRODUCTION                            180,700                                   284,040 
  84  NET FARM INCOME                                      13,032                                    70,917 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 7.05                                     10.74 
  86  % TILLABLE LAND                                       76.70                                     49.83 
  87  CROP MACH COST/TOT EXPENSE(%)                         31.90                                     28.92 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1599    22    750    20    961    21       2732    25    865    21   2005    25   
  89  NON-IRRIGATED CROP ACRES              1140    22    519    19    761    20       1321    23    395    18   1012    23   
  90  IRRIGATED CROP ACRES                   190    10    182     5    165     6        305    12    182     9    183    11   
  91  TOTAL CROP ACRES                      1226    22    567    19    811    20       1480    23    460    19   1099    23   
  92  PASTURE ACRES                          621    13    377    11    436     9       1792    19    615    15   1654    15   
  93  FARMSTEAD ACRES                         25     5                                   31     7     32     6    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1226           910                        1361          1035
  95  CROP MACHINERY INVESTMENT                77,343         63.06         85.04        118,957         87.39        114.89  
  96  CROP MACHINERY COST                      36,709         29.93         40.36         50,790         37.31         49.05  
  97  GROSS CROP VALUE                         87,146         71.06         95.81        139,384         98.30        129.23  
  98  CROP PRODUCTION COSTS                    96,079         78.34        105.63        125,960         92.53        121.65  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   8    164                  174    28.2      5    240                  260    33.6 
 100  GRAIN SORGHUM                         14    239    117    33.5   181    26.5     17    339    118    34.1   294    39.8 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 21    560    287    11.3   350    10.3     22    562    174    10.9   436    14.7 
 104  OTHER CROPS 
 105  ALFALFA                                7     46     28     1.8    
 106  OTHER HAY & FORAGE                    11     99    120            62             11    108     57           106   
 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    253    186   216.5   
 111  GRAIN SORGHUM                          4     68                   68    71.3  
 112  SOYBEANS                               5    138                                   5    125                  102    55.8 
 113  SUNFLOWERS  
 114  WHEAT                                  4    105                                   4    132
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                                                                4    173                  136   
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                                                          21 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          16 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 1375001 -  1750000 ***                *** 1750001 -  2125000 ***    
                                                         22 FARMS                                  18 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 33,070                                    63,022 
   2  DAIRY AND MILK    
   3  SHEEP                                                    18-
   4  SWINE                                                   207-
   5  POULTRY AND EGGS                                      1,289 
   6  OTHER LIVESTOCK                                         390-                                      560-
   7  CUSTOM FEEDING                                        1,279                                     5,713 
   8  FEED PURCHASED                                        6,794-                                   13,387-
   9     LIVESTOCK INCOME                                 $28,228                                   $54,788 
      
  10  CORN                                                 42,163                                    91,927 
  11  GRAIN SORGHUM                                         4,114                                     2,771 
  12  SOYBEANS                                              7,535                                    10,073 
  13  SUNFLOWERS                                            9,020                                     5,964 
  14  WHEAT                                                28,714                                    20,191 
  15  HAY AND FORAGE                                          244-                                    4,883 
  16  OTHER CROP                                            3,771                                     7,659 
  17  GOVERNMENT PAYMENTS                                  26,913                                    35,220 
  18  CROP INSURANCE PROCEEDS                              50,943                                    46,481 
  19  OTHER INCOME                                         14,576                                    19,537 
  20     VALUE OF FARM PRODUCTION                        $215,734                                  $299,493 
      
  21  HIRED LABOR                                           6,732                                     9,365 
  22  MACHINERY REPAIRS                                    18,699                                    20,934 
  23  IRRIGATION REPAIRS                                      920                                     3,373 
  24  BUILDING REPAIRS                                        575                                       812 
  25  INTEREST PAID                                        19,187                                    23,974 
  26  SEED-OTHER CROP EXPENSE                              12,419                                    16,513 
  27  CROP INSURANCE                                        8,601                                    11,826 
  28  FERTILIZER-LIME                                      23,559                                    23,209 
  29  MACHINE HIRE                                          7,699                                    19,619 
  30  ORGANIZATION FEE, PUBLICATION                         3,585                                     2,948 
  31  VET-MED-DRUGS                                         1,146                                     1,685 
  32  CROP STORAGE-MARKETING                                  594                                       717 
  33  LIVESTOCK MARKETING-BREEDING                            984                                       832 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         12,587                                    17,157 
  36  IRRIGATION ENERGY                                    11,234                                    23,127 
  37  REAL ESTATE TAXES                                     3,996                                     6,230 
  38  PERSONAL PROPERTY TAXES                                 529                                       264 
  39  GENERAL FARM INSURANCE                                4,247                                     6,683 
  40  UTILITIES                                             2,449                                     3,234 
  41  CASH FARM RENT                                       17,791                                    12,783 
  42  HERBICIDE-INSECTICIDE                                14,444                                    23,079 
  43  CONSERVATION                                             77                                       222 
  44  AUTO EXPENSE                                          1,597                                       816 
  45     TOTAL OPERATING EXPENSE                         $173,651                                  $229,403 
      
  46  DEPRECIATION-MACHINERY                               14,947                                    24,006 
  47  DEPRECIATION-BUILDINGS                                1,748                                     2,163 
  48     TOTAL FARM EXPENSE                              $190,346                                  $255,571 
      
  49     NET FARM INCOME                                  $25,388                                   $43,922 
      
  50  UNPAID FAMILY LABOR                                   1,636                                     1,875 
  51  UNPAID OPERATOR LABOR                                20,741                                    18,450 
  52  MANAGEMENT CHARGE                                     8,171                                    12,213 
  53  CURRENT ASSET CHARGE - 8%                             8,700                                    11,804 
  54  NONCURRENT ASSET CHARGE - 8%                         28,098                                    51,530 
  55  RETURN LABOR-MANAGEMENT                              13,046-                                   21,287-
  56  RETURN TO CAPITAL                                    14,026                                    35,357 
  57  ASSET TURNOVER RATIO                                  .2904                                     .2450 
  58  OPERATING PROFIT MARGIN RATIO                         .0650                                     .1181 
  59  % RETURN ON ASSETS                                    .0189                                     .0289 
  60  % RETURN ON EQUITY                                    .0112-                                    .0144 
  61  TOTAL EXPENSE RATIO                                   .8823                                     .8533 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0239                                     .9620 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1945                                    1.1735 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            196,674               194,563             307,885               312,004 
  65  NONCURRENT ASSETS                         542,230               552,303             898,776               926,359 
  66  CURRENT LIABILITIES                        87,870                85,876             165,052               159,731 
  67  NONCURRENT LIABILITIES                    189,365               202,730             250,558               286,332 
  68  CURRENT RATIO                                2.24                  2.27                1.87                  1.95 
  69  DEBT TO ASSET RATIO                           .38                   .39                 .34                   .36 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 1375001 -  1750000 ***                *** 1750001 -  2125000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   41,936                                    35,949 
  71  MACHINERY AND EQUIPMENT                              65,122                                   108,691 
  72  MOTOR VEHICLES & LISTED PROPERTY                     73,551                                    98,312 
  73  BUILDINGS                                            17,840                                    21,139 
  74  OWNED LAND                                          375,462                                   655,096 
  75  TOTAL ASSETS                                        742,885                                 1,222,512 
  76  NET WORTH                                           459,965                                   791,676 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .76                                       .68 
  78  NUMBER OF WORKERS                                      1.05                                      1.07 
  79  TOTAL WORK DAYS                                         230                                       305 
  80  VALUE FARM PRODUCTION/WORKER                        203,697                                   277,880 
  81  NET FARM INCOME/WORKER                               23,972                                    40,752 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        967,069                                 1,789,042 
  83  VALUE OF FARM PRODUCTION                            280,837                                   438,283 
  84  NET FARM INCOME                                      33,050                                    64,276 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                17.36                                     29.21 
  86  % TILLABLE LAND                                       61.11                                     70.47 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.56                                     30.24 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2453    22   1026    18   1775    20       2736    18   1411    18   1490    16   
  89  NON-IRRIGATED CROP ACRES              1239    22    510    17   1092    17       1365    18    625    18    887    15   
  90  IRRIGATED CROP ACRES                   409    14    279     9    357     9        724    14    428    13    509     9   
  91  TOTAL CROP ACRES                      1499    22    658    17   1147    19       1928    18    934    18   1193    15   
  92  PASTURE ACRES                         1305    16    512    14   1371    10       1601     9   1217     7    841     7   
  93  FARMSTEAD ACRES                                                                    26     5     13     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1499          1213                        1928          1407
  95  CROP MACHINERY INVESTMENT               131,057         87.44        108.00        178,851         92.75        127.14  
  96  CROP MACHINERY COST                      56,264         37.54         46.37         77,295         40.08         54.95  
  97  GROSS CROP VALUE                        177,963        118.73        146.66        251,483        130.42        178.78  
  98  CROP PRODUCTION COSTS                   148,697         99.21        122.54        202,997        105.27        144.31  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  10    331    187    52.4   287    49.6      6    440    274    24.9   318    45.4 
 100  GRAIN SORGHUM                         12    166     99    50.9   145    31.0      6    337    242    22.9   210    28.0 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 20    624    311    12.3   497    13.9     15    595    261     9.9   405     7.2 
 104  OTHER CROPS 
 105  ALFALFA                                5     20                   16     1.7  
 106  OTHER HAY & FORAGE                     7    223     58           255    
 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                                  10    230    148   161.8   236   153.6     12    423    259   197.7   276   199.9 
 111  GRAIN SORGHUM     
 112  SOYBEANS                               5    123                                   8    127    128    35.3   
 113  SUNFLOWERS                                                                        5    171                  103    16.3 
 114  WHEAT                                  8    212    166    31.7   206    12.7     11    157    146    36.1   121    33.2 
 115  OTHER CROPS                                                                       5    140                  144   
 116  ALFALFA                                                                           5     58     57     3.9   
 117  OTHER HAY & FORAGE                                                                4    209    178     
 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                           3                                        52 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 2125001 -  2500000 ***                *** 2500001 -          ***    
                                                         14 FARMS                                  42 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 43,329                                   133,607 
   2  DAIRY AND MILK                                                                                     19-
   3  SHEEP 
   4  SWINE                                                                                              53 
   5  POULTRY AND EGGS                                                                                    1 
   6  OTHER LIVESTOCK                                         230-                                      872-
   7  CUSTOM FEEDING                                                                                  3,088 
   8  FEED PURCHASED                                        7,792-                                   50,956-
   9     LIVESTOCK INCOME                                 $35,307                                   $84,903 
      
  10  CORN                                                176,326                                   164,518 
  11  GRAIN SORGHUM                                         2,705-                                   17,611 
  12  SOYBEANS                                              7,519                                    18,112 
  13  SUNFLOWERS                                            9,243                                     8,511 
  14  WHEAT                                                17,443                                    23,897 
  15  HAY AND FORAGE                                       18,569                                     4,232 
  16  OTHER CROP                                           16,421                                     2,151 
  17  GOVERNMENT PAYMENTS                                  63,932                                    64,875 
  18  CROP INSURANCE PROCEEDS                              93,723                                   109,480 
  19  OTHER INCOME                                         36,523                                    29,180 
  20     VALUE OF FARM PRODUCTION                        $472,301                                  $527,470 
      
  21  HIRED LABOR                                          32,229                                    24,228 
  22  MACHINERY REPAIRS                                    36,931                                    32,402 
  23  IRRIGATION REPAIRS                                    6,314                                     4,868 
  24  BUILDING REPAIRS                                      1,559                                     1,831 
  25  INTEREST PAID                                        25,565                                    31,935 
  26  SEED-OTHER CROP EXPENSE                              50,566                                    35,985 
  27  CROP INSURANCE                                       17,464                                    22,612 
  28  FERTILIZER-LIME                                      39,689                                    40,769 
  29  MACHINE HIRE                                         14,962                                    31,095 
  30  ORGANIZATION FEE, PUBLICATION                         2,599                                     4,785 
  31  VET-MED-DRUGS                                         1,011                                     3,206 
  32  CROP STORAGE-MARKETING                                4,995                                     2,411 
  33  LIVESTOCK MARKETING-BREEDING                            756                                     2,838 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         31,323                                    22,666 
  36  IRRIGATION ENERGY                                    41,416                                    42,576 
  37  REAL ESTATE TAXES                                     3,207                                     6,951 
  38  PERSONAL PROPERTY TAXES                                 314                                       288 
  39  GENERAL FARM INSURANCE                                7,670                                     9,014 
  40  UTILITIES                                             4,080                                     6,119 
  41  CASH FARM RENT                                       16,059                                    30,804 
  42  HERBICIDE-INSECTICIDE                                36,457                                    45,044 
  43  CONSERVATION                                            470                                       260 
  44  AUTO EXPENSE                                          1,716                                     1,750 
  45     TOTAL OPERATING EXPENSE                         $377,350                                  $404,440 
      
  46  DEPRECIATION-MACHINERY                               34,625                                    40,401 
  47  DEPRECIATION-BUILDINGS                                1,632                                     2,725 
  48     TOTAL FARM EXPENSE                              $413,607                                  $447,566 
      
  49     NET FARM INCOME                                  $58,695                                   $79,904 
      
  50  UNPAID FAMILY LABOR                                   4,339                                     2,679 
  51  UNPAID OPERATOR LABOR                                22,757                                    23,979 
  52  MANAGEMENT CHARGE                                    16,319                                    21,533 
  53  CURRENT ASSET CHARGE - 8%                            11,707                                    20,427 
  54  NONCURRENT ASSET CHARGE - 8%                         35,183                                    56,400 
  55  RETURN LABOR-MANAGEMENT                               7,466                                       399 
  56  RETURN TO CAPITAL                                    40,844                                    63,649 
  57  ASSET TURNOVER RATIO                                  .4928                                     .3280 
  58  OPERATING PROFIT MARGIN RATIO                         .0865                                     .1207 
  59  % RETURN ON ASSETS                                    .0426                                     .0396 
  60  % RETURN ON EQUITY                                    .0261                                     .0330 
  61  TOTAL EXPENSE RATIO                                   .8757                                     .8485 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9676                                     .9399 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0669                                    1.0855 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            273,980               260,125             483,989               545,033 
  65  NONCURRENT ASSETS                         674,026               708,717           1,052,994             1,134,408 
  66  CURRENT LIABILITIES                       120,375               121,051             242,975               275,371 
  67  NONCURRENT LIABILITIES                    246,763               256,415             362,406               415,006 
  68  CURRENT RATIO                                2.28                  2.15                1.99                  1.98 
  69  DEBT TO ASSET RATIO                           .39                   .39                 .39                   .41 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 2125001 -  2500000 ***                *** 2500001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   37,354                                    43,900 
  71  MACHINERY AND EQUIPMENT                             152,750                                   153,966 
  72  MOTOR VEHICLES & LISTED PROPERTY                    130,852                                   153,846 
  73  BUILDINGS                                            16,644                                    25,558 
  74  OWNED LAND                                          377,180                                   705,856 
  75  TOTAL ASSETS                                        958,424                                 1,608,212 
  76  NET WORTH                                           586,122                                   960,332 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .84                                       .88 
  78  NUMBER OF WORKERS                                      1.71                                      1.70 
  79  TOTAL WORK DAYS                                         459                                       535 
  80  VALUE FARM PRODUCTION/WORKER                        275,509                                   309,843 
  81  NET FARM INCOME/WORKER                               34,239                                    46,937 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,137,113                                 1,810,855 
  83  VALUE OF FARM PRODUCTION                            560,357                                   593,934 
  84  NET FARM INCOME                                      69,638                                    89,973 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                30.74                                     21.13 
  86  % TILLABLE LAND                                       79.14                                     78.66 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.83                                     27.48 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2937    14    777    11   2327    14       4145    42   1398    37   2914    42   
  89  NON-IRRIGATED CROP ACRES              2324    14    448    11   1972    14       2634    41    890    37   1877    40   
  90  IRRIGATED CROP ACRES                  1112     9                1012     9        877    33    387    21    672    31   
  91  TOTAL CROP ACRES                      2325    14    529    11   1909    14       3340    41   1109    37   2398    40   
  92  PASTURE ACRES                         1417     6    540     5                    1363    27    475    22   1386    19   
  93  FARMSTEAD ACRES                                                                    28    13     18    12    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2325          2342                        3261          2667
  95  CROP MACHINERY INVESTMENT               278,584        119.84        118.93        282,435         86.61        105.91  
  96  CROP MACHINERY COST                     123,364         53.07         52.67        123,010         37.72         46.13  
  97  GROSS CROP VALUE                        400,272        172.19        170.88        444,097        132.95        162.56  
  98  CROP PRODUCTION COSTS                   359,647        154.72        153.54        360,198        110.46        135.06  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  11    740    114    25.2   688    36.9     26    804    295    39.4   601    45.3 
 100  GRAIN SORGHUM                          4    128                  101    34.6     21    712    325    28.2   527    29.5 
 101  SOYBEANS                                                                          4    343                  305    19.5 
 102  SUNFLOWERS                                                                        4    426
 103  WHEAT                                 14    867    199     6.0   725     7.4     40   1003    403     5.4   708     7.1 
 104  OTHER CROPS                                                                       4    133
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     4     97                   86             12    120    125            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                                   8    734                  683   190.2     24    643    292   203.4   503   198.5 
 111  GRAIN SORGHUM                                                                     6    174                  161    70.5 
 112  SOYBEANS                               4    177                  177    34.1     13    246    115    49.0   217    47.7 
 113  SUNFLOWERS                                                                        8    160                  126    17.0 
 114  WHEAT                                  5    315                  291    15.2     23    294    152    29.7   232    28.1 
 115  OTHER CROPS 
 116  ALFALFA                                                                           4     68                   51     4.4 
 117  OTHER HAY & FORAGE                                                               16    155     59           182   
 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                           6                                       255 
 126  SWINE PURCHASED FOR RESALE SALES                                                                    1 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003