Northwest KFMA
Association Reports

Back
Printer Friendly Version
      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                          CROP FARM                             CROP FARM IRRIGATED
                                                        123 FARMS                                  38 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 25,110                                    46,349 
   2  DAIRY AND MILK                                           13-                                   10,819 
   3  SHEEP                                                     2                                       164 
   4  SWINE                                                    15-
   5  POULTRY AND EGGS                                      1,991 
   6  OTHER LIVESTOCK                                         790-                                      247 
   7  CUSTOM FEEDING                                          669                                     4,777 
   8  FEED PURCHASED                                        7,737-                                   15,284-
   9     LIVESTOCK INCOME                                 $19,216                                   $47,072 
      
  10  CORN                                                 68,075                                   213,362 
  11  GRAIN SORGHUM                                        11,975                                     6,677 
  12  SOYBEANS                                             10,428                                    15,575 
  13  SUNFLOWERS                                            6,765                                    10,680 
  14  WHEAT                                                19,112                                    23,668 
  15  HAY AND FORAGE                                        2,691                                    13,227 
  16  OTHER CROP                                            1,768                                    15,751 
  17  GOVERNMENT PAYMENTS                                  38,839                                    58,805 
  18  CROP INSURANCE PROCEEDS                              78,591                                    51,576 
  19  OTHER INCOME                                         21,834                                    21,643 
  20     VALUE OF FARM PRODUCTION                        $279,293                                  $478,034 
      
  21  HIRED LABOR                                          11,923                                    17,869 
  22  MACHINERY REPAIRS                                    20,449                                    22,156 
  23  IRRIGATION REPAIRS                                    2,331                                     6,894 
  24  BUILDING REPAIRS                                      1,044                                     1,070 
  25  INTEREST PAID                                        15,041                                    26,497 
  26  SEED-OTHER CROP EXPENSE                              18,623                                    40,323 
  27  CROP INSURANCE                                       13,480                                    15,444 
  28  FERTILIZER-LIME                                      23,468                                    38,342 
  29  MACHINE HIRE                                         12,568                                    25,323 
  30  ORGANIZATION FEE, PUBLICATION                         3,022                                     4,484 
  31  VET-MED-DRUGS                                           863                                     1,549 
  32  CROP STORAGE-MARKETING                                1,411                                     3,077 
  33  LIVESTOCK MARKETING-BREEDING                            629                                     1,841 
  34  DAIRY EXPENSE                                                                                     834 
  35  GAS-FUEL-OIL                                         14,133                                    22,965 
  36  IRRIGATION ENERGY                                    17,438                                    56,754 
  37  REAL ESTATE TAXES                                     4,393                                     4,411 
  38  PERSONAL PROPERTY TAXES                                 252                                       360 
  39  GENERAL FARM INSURANCE                                5,223                                     7,204 
  40  UTILITIES                                             2,977                                     3,045 
  41  CASH FARM RENT                                       15,687                                    29,000 
  42  HERBICIDE-INSECTICIDE                                24,173                                    35,940 
  43  CONSERVATION                                            208                                       113 
  44  AUTO EXPENSE                                          1,393                                     1,509 
  45     TOTAL OPERATING EXPENSE                         $210,728                                  $367,003 
      
  46  DEPRECIATION-MACHINERY                               22,335                                    33,571 
  47  DEPRECIATION-BUILDINGS                                1,797                                     1,958 
  48     TOTAL FARM EXPENSE                              $234,860                                  $402,532 
      
  49     NET FARM INCOME                                  $44,434                                   $75,502 
      
  50  UNPAID FAMILY LABOR                                   2,524                                     2,428 
  51  UNPAID OPERATOR LABOR                                20,415                                    19,824 
  52  MANAGEMENT CHARGE                                    11,924                                    18,032 
  53  CURRENT ASSET CHARGE - 8%                             9,506                                    12,083 
  54  NONCURRENT ASSET CHARGE - 8%                         34,630                                    37,847 
  55  RETURN LABOR-MANAGEMENT                               2,227-                                   23,144 
  56  RETURN TO CAPITAL                                    24,612                                    61,716 
  57  ASSET TURNOVER RATIO                                  .3350                                     .4316 
  58  OPERATING PROFIT MARGIN RATIO                         .0881                                     .1291 
  59  % RETURN ON ASSETS                                    .0295                                     .0557 
  60  % RETURN ON EQUITY                                    .0173                                     .0564 
  61  TOTAL EXPENSE RATIO                                   .8409                                     .8421 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9657                                     .9263 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1238                                    1.0308 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            186,731               201,356             332,408               356,082 
  65  NONCURRENT ASSETS                         616,746               662,748             724,046               802,798 
  66  CURRENT LIABILITIES                        67,514                82,919             192,242               194,175 
  67  NONCURRENT LIABILITIES                    190,965               222,782             269,765               310,895 
  68  CURRENT RATIO                                2.77                  2.43                1.73                  1.83 
  69  DEBT TO ASSET RATIO                           .32                   .35                 .44                   .44 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                          CROP FARM                             CROP FARM IRRIGATED
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   20,395                                    15,411 
  71  MACHINERY AND EQUIPMENT                              87,975                                   133,747 
  72  MOTOR VEHICLES & LISTED PROPERTY                     95,555                                   117,404 
  73  BUILDINGS                                            16,683                                    16,821 
  74  OWNED LAND                                          417,992                                   474,704 
  75  TOTAL ASSETS                                        833,790                                 1,107,667 
  76  NET WORTH                                           551,700                                   624,129 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .75                                       .73 
  78  NUMBER OF WORKERS                                      1.16                                      1.37 
  79  TOTAL WORK DAYS                                         299                                       378 
  80  VALUE FARM PRODUCTION/WORKER                        240,064                                   348,662 
  81  NET FARM INCOME/WORKER                               38,193                                    55,069 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,102,755                                 1,508,650 
  83  VALUE OF FARM PRODUCTION                            369,388                                   651,086 
  84  NET FARM INCOME                                      58,767                                   102,835 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                11.95                                     63.77 
  86  % TILLABLE LAND                                       83.32                                     87.40 
  87  CROP MACH COST/TOT EXPENSE(%)                         30.16                                     27.32 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2782   123   1063   103   2074   117       1852    38    763    32   1351    34   
  89  NON-IRRIGATED CROP ACRES              2041   123    693   100   1594   114        849    38    304    31    737    31   
  90  IRRIGATED CROP ACRES                   516    66    304    35    442    53       1032    38    408    29    830    33   
  91  TOTAL CROP ACRES                      2318   123    800   100   1799   114       1619    38    665    32   1219    33   
  92  PASTURE ACRES                          920    72    490    59    794    47        574    15    302    10    699     8   
  93  FARMSTEAD ACRES                         26    33     21    30     39     6         28     9     20     7    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2318          1788                        1619          1623
  95  CROP MACHINERY INVESTMENT               174,613         75.33         97.65        238,610        147.41        147.02  
  96  CROP MACHINERY COST                      70,824         30.56         39.61        109,980         67.95         67.77  
  97  GROSS CROP VALUE                        238,002        102.68        133.11        421,429        260.36        259.67  
  98  CROP PRODUCTION COSTS                   198,294         85.55        110.90        341,834        211.18        210.62  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  54    740    314    34.6   616    45.2     22    283    111    43.7   286    36.0 
 100  GRAIN SORGHUM                         77    423    212    31.9   345    28.0      9    222    121    32.3   181    19.0 
 101  SOYBEANS                              17    319    133     5.7   356    11.4  
 102  SUNFLOWERS                            14    326    104     7.2   368     9.3  
 103  WHEAT                                119    810    315     9.1   636    10.3     31    374    152     8.1   311     8.6 
 104  OTHER CROPS                            7    104     89
 105  ALFALFA                               15     41     38     2.2    33     2.9  
 106  OTHER HAY & FORAGE                    29    162     91           167    
 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                                  43    354    211   184.5   309   199.5     34    628    256   199.7   516   189.5 
 111  GRAIN SORGHUM                         17    111                  102    70.3      6    126                  111   102.8 
 112  SOYBEANS                              36    163    124    41.0   150    43.1     19    199    121    39.2   185    48.1 
 113  SUNFLOWERS                            13    160    131    18.7   117    18.0     11    176    128    18.4   117    16.6 
 114  WHEAT                                 38    202    131    32.1   197    31.4     31    280    167    27.3   236    27.0 
 115  OTHER CROPS                                                                      12    143     85           128   
 116  ALFALFA                                5     50                                   7    175     92     4.8   143     3.8 
 117  OTHER HAY & FORAGE                    12    146    105           133             12    174     96           175   
 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                          17                                        66 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                       CROP - COW HERD                              CROP - BEEF    
                                                         20 FARMS                                   8 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                138,168                                   166,490 
   2  DAIRY AND MILK    
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS                                         18 
   6  OTHER LIVESTOCK                                       2,132                                     4,025-
   7  CUSTOM FEEDING                                           72                                     8,110 
   8  FEED PURCHASED                                       12,478-                                   17,330-
   9     LIVESTOCK INCOME                                $127,911                                  $153,245 
      
  10  CORN                                                    174-                                   25,190 
  11  GRAIN SORGHUM                                         5,724                                     2,862 
  12  SOYBEANS                                              1,726                                     8,892 
  13  SUNFLOWERS                                                                                        828 
  14  WHEAT                                                15,327                                    25,747 
  15  HAY AND FORAGE                                        2,583                                     1,014-
  16  OTHER CROP                                               62                                        44-
  17  GOVERNMENT PAYMENTS                                  17,393                                    34,779 
  18  CROP INSURANCE PROCEEDS                              32,170                                    91,229 
  19  OTHER INCOME                                          5,127                                    10,395 
  20     VALUE OF FARM PRODUCTION                        $207,849                                  $352,110 
      
  21  HIRED LABOR                                           7,715                                    15,748 
  22  MACHINERY REPAIRS                                    15,405                                    32,716 
  23  IRRIGATION REPAIRS                                      492                                       222 
  24  BUILDING REPAIRS                                      1,011                                     5,233 
  25  INTEREST PAID                                        14,091                                    21,707 
  26  SEED-OTHER CROP EXPENSE                               4,393                                    23,175 
  27  CROP INSURANCE                                        4,878                                    11,225 
  28  FERTILIZER-LIME                                      11,286                                    20,661 
  29  MACHINE HIRE                                          4,922                                     7,830 
  30  ORGANIZATION FEE, PUBLICATION                         1,840                                     3,088 
  31  VET-MED-DRUGS                                         3,647                                     4,247 
  32  CROP STORAGE-MARKETING                                  477                                     2,906 
  33  LIVESTOCK MARKETING-BREEDING                          2,225                                     2,474 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         11,827                                    19,275 
  36  IRRIGATION ENERGY                                     1,809                                     2,904 
  37  REAL ESTATE TAXES                                     4,158                                     6,734 
  38  PERSONAL PROPERTY TAXES                                 233                                       297 
  39  GENERAL FARM INSURANCE                                3,429                                     4,868 
  40  UTILITIES                                             2,726                                     3,393 
  41  CASH FARM RENT                                       23,972                                    31,186 
  42  HERBICIDE-INSECTICIDE                                 8,290                                    38,639 
  43  CONSERVATION                                             76                                        38 
  44  AUTO EXPENSE                                          1,981                                     2,737 
  45     TOTAL OPERATING EXPENSE                         $130,880                                  $261,300 
      
  46  DEPRECIATION-MACHINERY                               10,846                                    28,157 
  47  DEPRECIATION-BUILDINGS                                1,339                                     2,930 
  48     TOTAL FARM EXPENSE                              $143,066                                  $292,388 
      
  49     NET FARM INCOME                                  $64,784                                   $59,722 
      
  50  UNPAID FAMILY LABOR                                   2,250                                     3,094 
  51  UNPAID OPERATOR LABOR                                23,625                                    28,013 
  52  MANAGEMENT CHARGE                                    14,599                                    15,812 
  53  CURRENT ASSET CHARGE - 8%                            20,434                                    15,507 
  54  NONCURRENT ASSET CHARGE - 8%                         25,427                                    28,494 
  55  RETURN LABOR-MANAGEMENT                              16,673                                    12,628 
  56  RETURN TO CAPITAL                                    38,401                                    34,512 
  57  ASSET TURNOVER RATIO                                  .2469                                     .3242 
  58  OPERATING PROFIT MARGIN RATIO                         .1848                                     .0980 
  59  % RETURN ON ASSETS                                    .0456                                     .0318 
  60  % RETURN ON EQUITY                                    .0424                                     .0233 
  61  TOTAL EXPENSE RATIO                                   .6883                                     .8304 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .8830                                     .9636 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1037                                    1.0886 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            327,125               342,895             350,486               356,173 
  65  NONCURRENT ASSETS                         502,133               511,582             727,303               738,464 
  66  CURRENT LIABILITIES                        88,006                71,175             183,885               135,104 
  67  NONCURRENT LIABILITIES                    185,311               192,725             375,209               378,205 
  68  CURRENT RATIO                                3.72                  4.82                1.91                  2.64 
  69  DEBT TO ASSET RATIO                           .33                   .31                 .52                   .47 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                       CROP - COW HERD                              CROP - BEEF    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                  125,893                                   136,881 
  71  MACHINERY AND EQUIPMENT                              36,997                                    88,144 
  72  MOTOR VEHICLES & LISTED PROPERTY                     60,820                                   112,642 
  73  BUILDINGS                                            13,393                                    25,824 
  74  OWNED LAND                                          390,060                                   494,622 
  75  TOTAL ASSETS                                        841,867                                 1,086,213 
  76  NET WORTH                                           573,259                                   550,012 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .87                                      1.03 
  78  NUMBER OF WORKERS                                      1.23                                      1.60 
  79  TOTAL WORK DAYS                                         259                                       464 
  80  VALUE FARM PRODUCTION/WORKER                        168,983                                   220,069 
  81  NET FARM INCOME/WORKER                               52,670                                    37,326 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        962,134                                 1,046,952 
  83  VALUE OF FARM PRODUCTION                            237,542                                   339,383 
  84  NET FARM INCOME                                      74,039                                    57,564 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 5.21                                      4.48 
  86  % TILLABLE LAND                                       34.37                                     55.06 
  87  CROP MACH COST/TOT EXPENSE(%)                         30.07                                     28.71 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           3179    20   1050    18   2351    19       3810     8   1342     8   2468     8   
  89  NON-IRRIGATED CROP ACRES              1036    20    520    17    791    15       2004     8    738     8   1266     8   
  90  IRRIGATED CROP ACRES                   142     8     93     6    116     5    
  91  TOTAL CROP ACRES                      1093    20    522    18    830    15       2098     8    772     8   1326     8   
  92  PASTURE ACRES                         2077    20    623    15   1789    18       1957     7    651     7   1523     6   
  93  FARMSTEAD ACRES                         37     5
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1093           824                        2098          1843
  95  CROP MACHINERY INVESTMENT                78,149         71.53         94.87        163,609         77.99         88.75  
  96  CROP MACHINERY COST                      43,023         39.38         52.23         83,959         40.02         45.54  
  97  GROSS CROP VALUE                         84,123         77.00        102.12        184,454         87.93        100.06  
  98  CROP PRODUCTION COSTS                    86,337         79.02        104.81        209,045         99.65        113.40  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   4    222                                   5    622    146    40.4   505    37.7 
 100  GRAIN SORGHUM                         16    176     92    43.4   174    44.0      6    393    257    19.1   179    20.5 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 19    444    263    12.8   301    12.5      8    799    270     7.7   605    11.0 
 104  OTHER CROPS 
 105  ALFALFA                                7     87     32     4.0    96     2.6      4     73                   21     2.0 
 106  OTHER HAY & FORAGE                    14    164    112           140              6    230    140     
 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    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                     4    200                  172    
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                26 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                                                                    38 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003