Northwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
                                                         33 FARMS                                  69 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 15,545                                    43,629 
   2  DAIRY AND MILK                                           15-
   3  SHEEP                                                    18                                        90 
   4  SWINE 
   5  POULTRY AND EGGS                                         72                                     3,105 
   6  OTHER LIVESTOCK                                         350                                       851-
   7  CUSTOM FEEDING                                          672                                     1,323 
   8  FEED PURCHASED                                        4,858-                                    6,838-
   9     LIVESTOCK INCOME                                 $11,784                                   $40,458 
      
  10  CORN                                                  2,348                                    12,221 
  11  GRAIN SORGHUM                                         1,987                                     8,768 
  12  SOYBEANS                                                439                                     3,677 
  13  SUNFLOWERS                                              279                                     1,975 
  14  WHEAT                                                 6,647                                    16,585 
  15  HAY AND FORAGE                                        3,158                                     1,234 
  16  OTHER CROP                                              591-                                      232 
  17  GOVERNMENT PAYMENTS                                  10,097                                    20,548 
  18  CROP INSURANCE PROCEEDS                              15,861                                    47,411 
  19  OTHER INCOME                                          5,077                                     9,941 
  20     VALUE OF FARM PRODUCTION                         $57,086                                  $163,049 
      
  21  HIRED LABOR                                           2,435                                     4,838 
  22  MACHINERY REPAIRS                                     6,552                                    16,167 
  23  IRRIGATION REPAIRS                                      532                                       666 
  24  BUILDING REPAIRS                                        512                                       720 
  25  INTEREST PAID                                         3,315                                    10,994 
  26  SEED-OTHER CROP EXPENSE                               2,233                                     8,647 
  27  CROP INSURANCE                                        1,950                                     6,555 
  28  FERTILIZER-LIME                                       2,728                                    12,739 
  29  MACHINE HIRE                                          2,988                                     6,361 
  30  ORGANIZATION FEE, PUBLICATION                         1,474                                     2,407 
  31  VET-MED-DRUGS                                           732                                     1,323 
  32  CROP STORAGE-MARKETING                                  183                                       255 
  33  LIVESTOCK MARKETING-BREEDING                            737                                       940 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                          4,073                                    11,580 
  36  IRRIGATION ENERGY                                       370                                     4,854 
  37  REAL ESTATE TAXES                                     2,967                                     3,822 
  38  PERSONAL PROPERTY TAXES                                 196                                       206 
  39  GENERAL FARM INSURANCE                                2,007                                     3,846 
  40  UTILITIES                                             1,613                                     2,266 
  41  CASH FARM RENT                                        3,889                                     9,604 
  42  HERBICIDE-INSECTICIDE                                 3,077                                    12,470 
  43  CONSERVATION                                             61                                       118 
  44  AUTO EXPENSE                                          1,361                                     1,270 
  45     TOTAL OPERATING EXPENSE                          $45,984                                  $122,648 
      
  46  DEPRECIATION-MACHINERY                                6,253                                    12,648 
  47  DEPRECIATION-BUILDINGS                                  435                                     1,539 
  48     TOTAL FARM EXPENSE                               $52,672                                  $136,836 
      
  49     NET FARM INCOME                                   $4,414                                   $26,213 
      
  50  UNPAID FAMILY LABOR                                     750                                     1,891 
  51  UNPAID OPERATOR LABOR                                12,109                                    20,974 
  52  MANAGEMENT CHARGE                                     2,770                                     7,767 
  53  CURRENT ASSET CHARGE - 8%                             7,458                                     8,302 
  54  NONCURRENT ASSET CHARGE - 8%                         23,915                                    27,587 
  55  RETURN LABOR-MANAGEMENT                              27,709-                                   11,567-
  56  RETURN TO CAPITAL                                     7,901-                                    6,575 
  57  ASSET TURNOVER RATIO                                  .1189                                     .2501 
  58  OPERATING PROFIT MARGIN RATIO                         .1384-                                    .0403 
  59  % RETURN ON ASSETS                                    .0165-                                    .0101 
  60  % RETURN ON EQUITY                                    .0286-                                    .0099-
  61  TOTAL EXPENSE RATIO                                   .9227                                     .8392 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.1965                                    1.0271 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.7460                                    1.2472 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            122,013               120,318             161,176               158,881 
  65  NONCURRENT ASSETS                         353,893               363,969             489,534               494,454 
  66  CURRENT LIABILITIES                        20,818                35,065              56,188                56,314 
  67  NONCURRENT LIABILITIES                     60,380                59,604             151,764               142,547 
  68  CURRENT RATIO                                5.86                  3.43                2.87                  2.82 
  69  DEBT TO ASSET RATIO                           .17                   .20                 .32                   .30 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   26,268                                    44,555 
  71  MACHINERY AND EQUIPMENT                              19,851                                    49,477 
  72  MOTOR VEHICLES & LISTED PROPERTY                     37,126                                    65,722 
  73  BUILDINGS                                             4,648                                    13,270 
  74  OWNED LAND                                          293,136                                   352,649 
  75  TOTAL ASSETS                                        480,096                                   652,022 
  76  NET WORTH                                           392,163                                   448,615 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .44                                       .77 
  78  NUMBER OF WORKERS                                       .52                                      1.00 
  79  TOTAL WORK DAYS                                          94                                       206 
  80  VALUE FARM PRODUCTION/WORKER                        108,892                                   161,876 
  81  NET FARM INCOME/WORKER                                8,420                                    26,025 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,070,485                                   839,357 
  83  VALUE OF FARM PRODUCTION                            127,286                                   209,896 
  84  NET FARM INCOME                                       9,842                                    33,745 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 4.61                                      8.73 
  86  % TILLABLE LAND                                       44.72                                     68.46 
  87  CROP MACH COST/TOT EXPENSE(%)                         38.03                                     34.62 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1657    33    916    29   1004    28       2256    69    934    62   1481    66   
  89  NON-IRRIGATED CROP ACRES               777    30    431    27    584    20       1410    69    580    58   1026    62   
  90  IRRIGATED CROP ACRES                   141     8                                  321    29    243    20    247    18   
  91  TOTAL CROP ACRES                       815    30    460    27    601    20       1544    69    653    59   1080    63   
  92  PASTURE ACRES                         1303    23    695    20   1005    16       1016    48    457    42    845    35   
  93  FARMSTEAD ACRES                         22    11     23    10                      24    14     17    12    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  741           407                        1544          1161
  95  CROP MACHINERY INVESTMENT                50,376         67.99        123.70        105,590         68.37         90.97  
  96  CROP MACHINERY COST                      20,029         27.03         49.18         47,369         30.67         40.81  
  97  GROSS CROP VALUE                         36,092         47.24         85.94        120,753         78.19        104.03  
  98  CROP PRODUCTION COSTS                    41,277         54.03         98.29        109,998         71.23         94.76  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   6    130     84    33.4                   22    264    187    40.0   238    42.2 
 100  GRAIN SORGHUM                         14    136     83    42.0   135    24.7     51    273    173    32.7   200    30.9 
 101  SOYBEANS                                                                          6    139     89     5.4   120     6.3 
 102  SUNFLOWERS                                                                        4    238
 103  WHEAT                                 27    338    163    12.9   308    12.7     67    647    294     9.7   462    11.3 
 104  OTHER CROPS 
 105  ALFALFA                                4     36                                  16     45     38     2.4    42     3.0 
 106  OTHER HAY & FORAGE                     6     51     38                           27    172    114           147   
 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                                                                             14    231    184   181.9   265   167.9 
 111  GRAIN SORGHUM                                                                     8     75                   68    87.7 
 112  SOYBEANS                                                                         12    157    149    38.6   105    43.2 
 113  SUNFLOWERS  
 114  WHEAT                                                                            16    159    140    37.3   160    27.7 
 115  OTHER CROPS 
 116  ALFALFA                                                                           5     33     36     3.7   
 117  OTHER HAY & FORAGE                                                                7    116     86            76   
 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                           2 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
                                                         53 FARMS                                  26 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 62,027                                   183,241 
   2  DAIRY AND MILK                                           15-
   3  SHEEP                                                 4,360 
   4  SWINE                                                    39-
   5  POULTRY AND EGGS                                        540 
   6  OTHER LIVESTOCK                                         347-                                      288-
   7  CUSTOM FEEDING                                          453                                     8,160 
   8  FEED PURCHASED                                       24,864-                                   49,386-
   9     LIVESTOCK INCOME                                 $42,115                                  $141,726 
      
  10  CORN                                                 93,926                                   300,156 
  11  GRAIN SORGHUM                                        12,321                                    11,117 
  12  SOYBEANS                                             15,816                                    21,606 
  13  SUNFLOWERS                                           10,617                                    10,683 
  14  WHEAT                                                28,263                                    21,613 
  15  HAY AND FORAGE                                        8,620                                       873-
  16  OTHER CROP                                            6,382                                     8,758 
  17  GOVERNMENT PAYMENTS                                  41,647                                    98,113 
  18  CROP INSURANCE PROCEEDS                              65,452                                   139,403 
  19  OTHER INCOME                                         25,862                                    45,170 
  20     VALUE OF FARM PRODUCTION                        $351,020                                  $797,471 
      
  21  HIRED LABOR                                          13,215                                    41,779 
  22  MACHINERY REPAIRS                                    26,139                                    41,212 
  23  IRRIGATION REPAIRS                                    3,182                                     9,107 
  24  BUILDING REPAIRS                                      1,472                                     1,680 
  25  INTEREST PAID                                        23,001                                    44,171 
  26  SEED-OTHER CROP EXPENSE                              21,252                                    64,544 
  27  CROP INSURANCE                                       15,249                                    27,525 
  28  FERTILIZER-LIME                                      28,944                                    63,995 
  29  MACHINE HIRE                                         12,483                                    50,996 
  30  ORGANIZATION FEE, PUBLICATION                         3,384                                     6,038 
  31  VET-MED-DRUGS                                         1,551                                     4,071 
  32  CROP STORAGE-MARKETING                                1,652                                     4,533 
  33  LIVESTOCK MARKETING-BREEDING                          1,821                                     2,314 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         18,716                                    30,735 
  36  IRRIGATION ENERGY                                    27,549                                    69,763 
  37  REAL ESTATE TAXES                                     4,403                                     6,988 
  38  PERSONAL PROPERTY TAXES                                 291                                       521 
  39  GENERAL FARM INSURANCE                                6,459                                    10,389 
  40  UTILITIES                                             3,300                                     8,417 
  41  CASH FARM RENT                                       22,720                                    52,272 
  42  HERBICIDE-INSECTICIDE                                26,908                                    67,432 
  43  CONSERVATION                                            167                                       470 
  44  AUTO EXPENSE                                          1,663                                     1,435 
  45     TOTAL OPERATING EXPENSE                         $265,522                                  $610,387 
      
  46  DEPRECIATION-MACHINERY                               29,110                                    51,467 
  47  DEPRECIATION-BUILDINGS                                1,603                                     3,616 
  48     TOTAL FARM EXPENSE                              $296,235                                  $665,470 
      
  49     NET FARM INCOME                                  $54,785                                  $132,002 
      
  50  UNPAID FAMILY LABOR                                   2,844                                     2,596 
  51  UNPAID OPERATOR LABOR                                22,670                                    25,027 
  52  MANAGEMENT CHARGE                                    14,508                                    31,047 
  53  CURRENT ASSET CHARGE - 8%                            13,171                                    23,411 
  54  NONCURRENT ASSET CHARGE - 8%                         36,591                                    47,781 
  55  RETURN LABOR-MANAGEMENT                               2,179                                    58,213 
  56  RETURN TO CAPITAL                                    37,764                                   117,502 
  57  ASSET TURNOVER RATIO                                  .3539                                     .4463 
  58  OPERATING PROFIT MARGIN RATIO                         .1076                                     .1473 
  59  % RETURN ON ASSETS                                    .0381                                     .0658 
  60  % RETURN ON EQUITY                                    .0237                                     .0824 
  61  TOTAL EXPENSE RATIO                                   .8439                                     .8345 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9579                                     .9080 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0997                                     .9973 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            281,342               301,010             606,072               702,294 
  65  NONCURRENT ASSETS                         683,996               717,330           1,079,596             1,185,975 
  66  CURRENT LIABILITIES                       119,781               133,296             352,353               370,738 
  67  NONCURRENT LIABILITIES                    233,078               253,483             485,826               585,215 
  68  CURRENT RATIO                                2.35                  2.26                1.72                  1.89 
  69  DEBT TO ASSET RATIO                           .37                   .38                 .50                   .51 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NW     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   32,417                                    68,558 
  71  MACHINERY AND EQUIPMENT                             121,067                                   187,057 
  72  MOTOR VEHICLES & LISTED PROPERTY                    110,512                                   190,369 
  73  BUILDINGS                                            15,787                                    33,804 
  74  OWNED LAND                                          433,026                                   652,887 
  75  TOTAL ASSETS                                        991,839                                 1,786,968 
  76  NET WORTH                                           622,020                                   889,902 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .83                                       .92 
  78  NUMBER OF WORKERS                                      1.32                                      2.09 
  79  TOTAL WORK DAYS                                         355                                       696 
  80  VALUE FARM PRODUCTION/WORKER                        265,393                                   380,445 
  81  NET FARM INCOME/WORKER                               41,421                                    62,973 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,181,292                                 1,927,850 
  83  VALUE OF FARM PRODUCTION                            418,069                                   860,342 
  84  NET FARM INCOME                                      65,249                                   142,409 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                22.31                                     33.49 
  86  % TILLABLE LAND                                       79.33                                     76.44 
  87  CROP MACH COST/TOT EXPENSE(%)                         30.00                                     24.70 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2881    53    927    43   2212    51       4142    26   1413    20   3055    26   
  89  NON-IRRIGATED CROP ACRES              1809    52    548    43   1439    49       2491    26    812    20   1866    26   
  90  IRRIGATED CROP ACRES                   614    44    271    27    519    38       1199    23    472    16    870    23   
  91  TOTAL CROP ACRES                      2329    52    718    43   1805    50       3167    26   1189    20   2252    26   
  92  PASTURE ACRES                         1109    28    429    20   1183    19       2101    12    633     7   2309     9   
  93  FARMSTEAD ACRES                         29    18     26    16     
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2285          1794                        3167          3135
  95  CROP MACHINERY INVESTMENT               212,950         93.18        118.72        354,338        111.90        113.03  
  96  CROP MACHINERY COST                      88,860         38.88         49.54        164,397         51.91         52.44  
  97  GROSS CROP VALUE                        282,165        121.14        154.34        631,290        199.36        201.37  
  98  CROP PRODUCTION COSTS                   242,210        105.99        135.03        530,654        167.58        169.27  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  27    553    189    37.6   461    42.0     21    936    343    39.6   724    43.0 
 100  GRAIN SORGHUM                         26    548    200    32.0   465    36.1      8    528    318    27.3   329    24.7 
 101  SOYBEANS                               8    157                  192    17.7  
 102  SUNFLOWERS                             7    159                  159    10.6  
 103  WHEAT                                 48    694    249     8.4   563    10.7     25    964    341     5.5   719     6.1 
 104  OTHER CROPS                            4     91                                   4     99
 105  ALFALFA                                                                           4    145                   80     2.6 
 106  OTHER HAY & FORAGE                    13    116     83            84              6     95                   91   
 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                                  31    332    162   197.0   275   197.4     21    867    341   202.6   640   198.1 
 111  GRAIN SORGHUM                          4    140                  140    81.2  
 112  SOYBEANS                              21    155    114    49.0   157    45.1     13    232    108    37.4   240    44.1 
 113  SUNFLOWERS                            16    188    165    17.4   132    16.1  
 114  WHEAT                                 30    223    151    34.0   187    32.3     14    294    126    21.8   259    17.8 
 115  OTHER CROPS                           10    139     73           147    
 116  ALFALFA                                5    217     92     5.2   180     5.9      6     72                   52     4.5 
 117  OTHER HAY & FORAGE                    12    172     47           170             10    168    116           218   
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                                                          20 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          87                                       287 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003