TABLE 14 - 1
                                            Size of Farm Report                                            
                          Minnesota and North Dakota Farm Business Mgmt. Education                         
                                          Red River Valley, 2004                                           
                                    (Farms Sorted By Gross Farm Income)                                    
                                       Avg. Of     50,001 -   100,001 -   250,001 -   500,001 -      Over  
                                      All Farms     100,000    250,000     500,000    1,000,000   1,000,000
Number of farms                             230           6          48          66          73          34
Income Statement
   Gross cash farm income               559,921      69,238     185,898     377,978     667,982   1,342,485
   Total cash farm expense              427,807      59,282     152,742     286,476     513,790   1,005,316
   Net cash farm income                 132,114       9,955      33,156      91,502     154,192     337,168
   Inventory change                     -21,583       5,819       8,969      -3,594     -28,429     -92,967
   Depreciation and capital adjust      -23,587      -2,687      -8,412     -18,951     -28,047     -49,929
   Net farm income                       86,944      13,087      33,714      68,957      97,716     194,273
Profitability (cost)
   Labor and management earnings         46,428       9,511      22,587      39,848      49,773      96,266
   Rate of return on assets               5.5 %       4.8 %       6.3 %       6.4 %       5.6 %       4.8 %
   Rate of return on equity               6.1 %       4.0 %       7.2 %       7.3 %       6.2 %       5.1 %
   Operating profit margin               12.2 %       9.5 %      12.6 %      14.4 %      12.5 %      10.5 %
   Asset turnover rate                   45.5 %      51.1 %      50.1 %      44.5 %      45.3 %      45.4 %
Liquidity
   Ending current ratio                    1.42        1.07        1.39        1.48        1.36        1.46
   Ending working capital                76,945       1,884      29,753      84,160      82,112     138,041
   End working capital to gross inc      13.7 %       2.7 %      16.0 %      22.3 %      12.3 %      10.3 %
   Term debt coverage ratio             113.9 %      57.3 %     117.9 %     126.4 %     109.6 %     110.6 %
   Expense as a percent of income        79.8 %      79.7 %      78.7 %      77.3 %      80.6 %      80.5 %
   Interest as a percent of income        4.7 %       6.4 %       6.0 %       5.3 %       4.7 %       3.9 %
Solvency (market)
   Number of sole proprietors               199           6          47          63          62          18
   Ending farm assets                 1,290,378     190,836     488,987   1,137,533   1,690,807   3,083,041
   Ending farm liabilities              618,096     109,705     266,037     518,443     786,586   1,551,494
   Ending total assets                1,507,156     304,785     642,219   1,336,606   1,926,931   3,527,976
   Ending total liabilities             673,628     146,168     312,918     557,284     855,892   1,655,975
   Ending net worth                     833,527     158,617     329,301     779,322   1,071,039   1,872,001
   Net worth change                      69,293       4,030      31,859      67,560      82,696     158,381
   Ending farm debt to asset ratio         48 %        57 %        54 %        46 %        47 %        50 %
   Beg total debt to asset ratio           44 %        40 %        46 %        41 %        45 %        48 %
   End total debt to asset ratio           45 %        48 %        49 %        42 %        44 %        47 %
Nonfarm Information
   Net nonfarm income                    15,123      22,533      23,778      16,312      10,877       7,567
Crop Acres
   Total acres owned                        377         152         189         383         438         564
   Total crop acres                       1,726         381         796       1,423       1,937       3,539
   Total crop acres owned                   351         107         149         354         401         591
   Total crop acres cash rented           1,291         204         567         991       1,443       2,857
   Total crop acres share rented             84          70          80          78          93          91