WI fllNJl’lWlUH: (”WWW r i 105 536 TH _ ANALYSIS OF THE FARM SUSINESS OF EMMANUEL MISSIONARY COLLEGE, 1942-1947 Thesis €39: fin 3092*.» at‘ M. S. MICIHCGAN STA“ CGLLEGE James: 3’; Crabh'eo W48 “‘5‘?“ >1 .- "...'.<(7‘0 L ..‘|n : .. _ .. . 3.» . “y, M q : I fig I! " l'\‘ “”6 ‘ 3) i Z" | ' J 1 g I l; {2‘4}, '( { i .4. ‘ v ). .‘ '. n" ' _\ I x“. ("uP't ." ‘2‘ 'fi, . I ‘. f. C q ‘ '_ —. ' .I‘V' - . ‘ fl.“ -—_“‘ , 'é‘m-t I A ‘:L‘!‘?f'=i"¢"5i€ ‘ ‘L 4: ’. r44 '- ‘3 r I Thisistooertifgthatthe i5, ." . . . thesis entitled V . . ” I. ‘ g "Anelysis of the Farm Business of ' .' ' Emanuel Missionary College. 1942-47" h presented by _ ; . - .' ’ ' \ 7‘ . . '15 .1 l Jones Puberton Crubtree , ,d I has been accepted towards fulfillment : " ‘ ‘ ‘. ', of the requirements for if: . 1i . “ H ‘ , . .. ’ lac—(109136 Lhmlnnegenent l" ‘ ', ‘ J I l~ . r I .1 4' ' ' l P. . / I, ‘ I b I DateW . '- ' ' '4 -'.' 't fl 8 . - ~.—s-__l__-. I-..‘ _ O... -- —..'.-L ”J TALYSIS OF THE FARM BUSINESS OF EMMANUEL MISSIONARY COLLEGE, 1942--1947 By JAMES P. CRABTREE A THESIS Submitted to the Graduate School of Michigan State College of Agriculture and Applied Science in partial fulfilment of the Requirements for the Degree of MASTER OF SCIENCE Department of Farm Management 1948 '73-":ch VITA James P. Crabtree PERSONAL: Age - 37 years, May 14, 1948 Religion - Protestant Birthplace - wayne, West Virginia Height - Six feet Nationality - American Weight - 190 pounds Marital status - Married Health - Very good EDUCATION: High School - Kenova, West Virginia; graduated 1933. College - Benjamin Franklin University, washington, D. C. At- tended two quarters 1940-41. Emmanuel Missionary College, Berrien Springs, Michigan; graduated 1947, B. S. Degree in Agriculture, minor Biology. Michigan State College 1947-48, M. S. Degree in Farm.Management and Education. PRACTICAL TRAINING AND EXPERIENCE: Early training and experience gained from grandfather who owned and Operated a stock breeding farm in'West Virginia. Lived and ‘worked on this farm during childhood and youth. Two years as a steel-rigger for Youngstown Steel Construction Company. Seven years with book publishing company, Washington, D. C. PARTICULAR EXPERIENCE: Served for six.months as assistant herdsman in dairy of sixty purebred cows. Worked two seasons as wholesale market agent for large truck farm in southwestern Michigan. Served two years in Emmanuel Missionary College as assistant pro- fessor in general science and biology laboratory. ACKNOWLEDGEMENTS The writer wishes to express his appreciation to Dr. K. T. wright and Professor E. B. Hill of the Farm Management Department of Michigan State College for the very helpful suggestions and counsel offered dur- ing the preparation of this manuscript. The writer also wishes to express his appreciation to Mr. Earl Beaty and Professor V. H. Campbell of Emmanuel Missionary College for the use of materials and records from which this study was made. The writer further wishes to express his gratitude to the people of the Farm Management Department of Michigan State College for their courtesy and kindness in checking data used in this manuscript. LOC Al ICN Or I} EIAL'TIL MISSIONARY COLLEGE FARM AND mu: TYPE OF FARMING AREAS IN MICHIGAN Natural Line Basis I " L ‘ \ Etc-x7330” ' ' - 15A?” 1.1. - ‘ \J:F\: fl.“ '_L'|; ‘N . f. Location of Emmanuel ""°"" ' ' .1: Missionary College Farm Area in which farm is located \ _ n \ \// ' (tram Area Name ‘ g?m l, Ccrn and Livestock _ 2 , Sm ll Grains and Livestock WJZnNZtC' '2: mafia" }, Southwestern Fruit and W .LW Truck CrOps h, Poultry, Dairy and Truck ,W CrOps W'lzg 1: 5 Dairy and General Farmir;’1flu ‘ 6 Dairy and Cash CrOps iilwufifii"b1fiiafififif" 7, Dairy, Hay, and Special Crops __ , A- .i_:- 8 Beans, Sugar Beets, M6 WEE)” /‘9W’"’” “’5‘“ 9 . and Dairy L .i ' ' 3.11%er .NECOSM ii “A Cattle, Sheep, and / Forage 10, Central Potato and I 15 1 Dairy \ 11, Northern Fruit and * .uwéun Dairy 12, Northern Potato and Dairy 750M 1}, General, Self-Sufficing, and Part-Time I IN, Cattle, Potatoes, and ' Self-Sufficing . 15. Cattle, Hay, and Spring Grains 16, Dairy and Potatoes l7, Potatoes, Dairy, and , Part-Time gammy ‘ "‘f/I/ fix/I 2 “All / -’ LL.” CONTENTS INTRODUCTION Location of Emmanuel Missionary College Objectives of the farm business History Physical description of the land Some general factors explained Farm business analysis Farm business organization Records Type of farming Economic conditions General financial statement GENERAL FARM ANALYSIS Size of business Income and expense DEPARTMENTAL ANALYSIS Dairy department Farm crops department Garden department Fruit department Poultry department Farm storeroom department S INITIVIARY Operation of Emmanuel Missionary College Farm 1942-47 Objectives RECOMhENDATIONS Physical changes Changes in combination of enterprise Farm account records MAPS Map No. l - Location of Emmanuel Missionary College Farm, Berrien Springs, Michigan Map No. 2 - Farm Soil Types Map No. 3 - General Farm Layout Page 14 24 31 34 38 41 43 45 47 48 50 50 50 -q.a Contents - Continued CHARTS AND FIGURES Chart 1 - Organization of the farm business of Figure 1 Figure 2 Figure 3 Figure 4 TABLES Table 1 Table 2 Table 3 Table 4 Table 5 Table 03 SCHEDULES Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule Emmanuel Missionary College - Emmanuel Missionary College Farm: Income, Expense, Net Gain per Tillable Acre 1942-47 - Gain or Loss over the Cost of Operation by Departments 1942-47 - Division of Total Farm Income by Departments Division of Total Farm Expense by Departments Operating Statement of the Emmanuel Missionary College Farm Business 1942-47 Capital Investment in Agricultural Equipment and Buildings by Departments Size of Farm Business of Emmanuel Missionary College Farm 1942-47 Comparison of Some Factors of Farm Management of Michigan Area #Q with the Same Factors on the Emmanuel Missionary College Fanm Comparison of Good Standards of Size and Volume Yearly Summary of Dairy Herd Production of Emmanuel Missionary College Farm 1942-47 - Productive Man Work Units 1942 - Productive Man Work Units 1943 - Productive Man Work Units 1944 Productive Man Work Units 1945 - Productive Man Werk Units 1946 - Productive Man Werk Units 1947 - Income and Expense Analysis ' - Dairy Department: Annual Operating Statement Distribution of Expense within the Depart- ments of Emmanuel Missionary College CDQCDCDtkCflNI-J I <0 I 12 13 22 24 33 16 18 19 20 21 25 3O 35 SCHEDULES Schedule Schedule Schedule Schedule Schedule GLOSSARY BIBLIOGRAPHY 10 ll 12. 13 14 Contents - Concluded Farm Crops: Annual Operating Statement Garden Department: Annual Operating Statement Fruit Department: Annual Operating Statement Poultry Department: Annual Operating Statement Farm Storeroom: Annual Operating Statement Page 37 39 42 44 45 54 55 ANALYSIS OF THE FARM BUSINESS OF EMMANUEL MISSIONARY COLLEGE, 1942—-l947 James P. Crabtree Introduction Emmanuel Missionary College farm is one of a large number of farms owned and operated by the educational department of the Seventh- day Adventist denomination. This farm is located in the southwestern corner of Michigan, in Berrien County in the St. Joseph Valley on U.S. Route 31, one mile from the village of Berrien Springs. Similar farms are located in the United States in Massachusetts, Tennessee, Nebraska, California, washington, Texas, Missouri, Wisconsin; and in foreign countries: Canada, Mexico, Cuba, Argentina, Brazil, South Africa, China, India, and the Islands of the British'West Indies. ‘While these farms vary in size both in acres of land and volume of business, the general management and organization is the same for each one. This study will be confined specifically to the Emmanuel Mission- ary College farm at Berrien Springs, Michigan. The general plan is to make an analysis of the farm business of this farm to determine, if possible, to what degree the objectives of the fanm business organiza- tion have been attained, and to make recommendations for the improve- ment of the farm.business factors, using the six-year period from the beginning of 1942 to the end of 1947 as a basis for the study. The objectives of the farm business, as nearly as could be deter- mined, are: 1. To realize from the farm the greatest financial profit pos- sible, at the same time conserving the value of the land and buildings. 2. To provide the possibility of on-the-job training for those students who are interested in agriculture. 3. To provide illustrations of good methods of agricultural prac- tice. 4. To make available to the school an ample supply of high quality farm products, especially dairy products. Since the writer plans to be connected with the educational de- partment of the Seventh-day Adventist denomination, he feels that he will benefit directly from this study. It is the purpose also to make a study that will be of some benefit to those who determine the general organizational adninistrative and accounting policies of the denominational farms. Also it is heped that all persons interested in farm management may find something of real interest in this study. Emmanuel Missionary College was established in 1901 as the suc- cessor of Battle Creek College. The main reason for the move was the necessity for acquiring land for a productive farm. Four hundred and forty—five acres of land were purchased in the beginning. This repre- sented the land in two farms on the present site of this farm. The Garland farm contained about 200 acres. The Goodfellow farm consisted of about 245 acres, the latter being all river bottom land. The farm was managed for several years by different professors of the school. About the year 1920 a regular resident manager was em- ployed. At first the resident manager was no more than a good farmer as far as training and qualifications were concerned. This practice ‘was continued until 1942 when it became necessary to change management, and at the time of this change a manager was secured who qualified as a professional farm manager. It may be stated, therefore, that the farm was under professional farm.management with the beginning of the year 1942. The same manager has remained in the same capacity over the period of years covered by this study. The farm first started out as a general extensive farm.with some emphasis on the dairy herd. However, as time passed, truck gardening was found to be profitable and was added to the farm plan. However, the other departments have grown along with these two in such a way as still to remain important in the farm business. Physical Description of the Land The present area of land on the Emmanuel Missionary College farm consists of 445 acres. The farm.is bounded on the north by the St. Joseph River and on the other sides by adjoining farms. The farm is divided almost in half by a bluff almost fifty feet high. The northern end of the farm was largely formed by overflow from the St. Joseph River; therefore, the soil type of this part of the farm is almost en- tirely Genesee silt loam. (See map #52). Near the western end of the I ‘1 i u ,’ ‘ ~4- - » ;:s§?+ . .. . - o- ! ‘I 223’#.’ I '~ I i ‘ ‘I ’ 5»? 4! " ",E. , siss- ”f 1:; v‘li A,. 1 I ,1; 4." 1' “01¢, " . ..~;' .. . . '. Mus”- .: i . '.' r. ' ‘F‘ .-_- *: RR Lhm «-«%‘ t_ so _ .1- ‘ . , . “I H“ I "‘ ‘ ; Timber and Pasture l j A l I AL I v r v Map No. 2. Soil Types L h Emmanuel Missionary College Farm .Key... Permanent I I of Emmanuel Missionary S \xu/ Field Map College —Scale— . n - i, 5%0 500 1000 :e: 15 Timber and Pasture I \ ‘ ounds gm Ir '1.- I Fences Temporary ' _ I Fences Roads Fox loam 1 Genesee i Fox sandy loam 10 :jy/ Grove 50 ft. bluff III“ bluff is an area of muckland consisting of about fifteen acres. The low ground on this farm has become known to those connected with the farm as the "lower farm". The land on the high ground is almost entirely of the type known as fox loam. The top soil on the upland is thin and is underlaid with a sand and gravel sub-soil base. The water table level on the lowland is from three to ten feet below the surface while on the high ground the water table level may go as deep as fifty to one hundred feet. The farm in general is somewhat lower than the surrounding land causing it to receive a small percentage of air drainage from the area. The upland or high ground on the farm is somewhat lower than the adjoining farms on the southeast, yet the high ground on the farm forms a flat table which does not afford a good air drainage; therefore, pockets are formed for air drainage off the higher farms to the southeast. (See map-# 3 ). Some General Factors Explained Many factors of farm business are held constant continually. The number of acres tillable remains the same. The general farm layout, because of the physical features of the farm, cannot be changed. The ownership has remained the same and can be said to be permanent for the future. The amount of capital available for operation remains about the same from year to year. The system of accounts and record keeping remains the same year after year. The same type of labor is used consistently. There are a few problems connected with the Operation of this farm with which this study does not concern itself because of the seemingly physical impossibility of solution. These are merely stated for clarity in the paper. 1. The lowland, or lower farm, is flooded each spring, and many times is covered with water well after planting time. The drain- ing of this land would not be possible since much of it is as low as the normal level of the river. 2. The second problem is the fact that the surface of the land is divided into two levels, creating the problem of lifting the weight of crops from the lower level to the higher level. The main set of buildings is located necessarily on the higher level for convenience and easy access to the college buildings. Farm Business Analysis The analysis is made in two ways. First, by an over-all picture of the farm.business for the six-year period under study in this paper, 1942--1947. Included in this survey of the farm business is a general financial Operating statement, and a complete inventory listing of the capital investment for the different years. Included also are sched- ules showing: 1. Size of the farm business. 2. The crops program. 3. The livestock program. 4. The general farm layout. (Map:#3 ) The first method of analysis has been made by comparing over-all farm analysis factors: man work units per tillable acre, man work units per man, productive animal units, productive animal units per man, gross 01d.R.R. Line "K 25 Timber and Pasture * I v v ’7' fl _Map No. 3 General Farm Layout .Key— Permanent Fences Temporary Fences Roads §ES§§~ 50 ft. bluff Numbers designate different fields. ,gpf’ .3 \ \ // i /‘%N§$ONNBNNE::§Q:'.‘5"’fi§/ f \‘{ \V / ." \ . ‘g 3223....“ ”E n \\ y. PoultJ-gj‘ " 15 met 'flfiar .lggs. Timber and ‘6? L. Pasture ‘ 1 2 3 l -_ fi: 10 LJ \\\\\ 1r Legghard ’ 5 +bhool ounds ‘ 12 €::* 131/ 10 Grove 9 \ \g/ /"\ pl 2: g 8 Field Map of Emmanuel Missionary College —Sca1e- 5&0 500 1000 income per tillable acre, gross expense per tillable acre, acres per man, crOp yield index, crop income per acre; also tillable acres per animal unit, dairy sales per cow, pounds of milk per cow, with the Michigan State College agricultural area standards as they are pre- sented in the "Farm Business Reports" issued by the Farm Management De- partment of Michigan State College, and with county standards as re- ported by the county agent's office, also certain standards Of measurement used by different state college farm.management departments, especially those Of Michigan State College, Cornell University, and Minnesota State College. The second method of analysis of the farm business is a compari- son and detailed analysis of the six different departments of the farm and of the different enterprises carried on within the six departments using the accounting records kept on the farm. Farm Business Qgganization The responsibility of the farm business Operation of the farm is vested in the general farm manager. The management further consists Of a second, or assistant farm.manager. Actually these two men have found it good business tO divide the responsibility of the management equally between themselves. (See Chart #1 for a detailed picture of the farm business organization.) The farm business is divided into six separate departments, as follows: 1. The dairy department. CHART l. SHOWING THE ORGANIZATION OF THE FARM BUSINESS OF EMMAFVEL MISSIONARY COLLEGE College Executive— Board College'PresidentJ General Farm Manager (V. H. Campbell) Managemenf Divided Farm.Manager .Asst. Farm.Manager V. H. Campbell C. O. Noblitt Dept. Dept. Room. rops Dept. 7 Dept. Dept. Farm Garden Fruit Store Fam Poul- Dairy C De t. lO 2. The poultry department. 3. Farm crops department. 4.*Farm storeroom department, which consists of the blacksmith shop, the machine shOp, the equipment storeroom, and the trucks and farm machinery maintenance. The farm storeroom department is not considered a production department. However, this de- partment does stand a chance to show a gain because of charges made for outside work. 5. Garden department, which includes the commercial truck garden land and the greenhouse. 6. Fruit department. Records All materials, labor, and overhead are charged to the department receiving the benefit. Anything produced by one department and used by another is charged against the department receiving the materials at the prevailing market price. When a department sells a product directly from the department it receives the full benefit in a credit to the sales of that department. The farm business records are kept in the college accounting Of- fice. Each business transaction and item of expense is gathered by the farm manager and reported to the accounting office by a system of sched- ules and vouchers. At the end of each month an operating statement for each department Of the farm is issued by the accounting department, and at the end of each annual period a statement is issued for each depart- ment. #866 Glossary 11 Type Of Farming For the past six years at least the college farm.has carried on two distinct types of farming: (1) Small grain and livestock production, which is comparable with that of Michigan farming area #2. (2) Fruit and truck crop production on a part of the high land which is compar- able with Michigan area #3. Economic Conditions In the consideration of this farm business the writer has taken into consideration the fact that the period 1942-47 was a period of continually rising farm prices and costs. It can be said truly that over this period of time farm incomes were generally high. Weather conditions in general were very favorable. On first thought this might not seem to be a fair period of time tOJneasure the success or failure of a fanm business. However, if under favorable conditions the farm business could not reach the Objectives Of the business, then certainly it would seem only folly to think that under adverse condi- tions the business could attain any degree of success. General Financial Statement First, a general financial statement Of the farm business of Em- manuel Missionary College will serve to show the scope of business about to be analyzed. TABLE 1. OPERATING STATEMENT OF THE EMMANUEL IISBIONARY COLLEGE FARM BUSINESS 1942-47 SIX YEAR INCOME AVERAGE SALES DAIRY DEPT. $227,709.00 $37,962 FARM CROPS DEPT. 85,404.00 14,237 FRUIT DEPT. 25,150.00 4,193 GARDEN DEPT. 81,205.00 13,534 POULTRY DEPT. 22,539.00 3,756 'STOREROOM DEPT. 52,250.00 8,708 TOTAL SALES 494.267.00 82,378 EXPENSE MATERIALS: INVENTORY 81,470.13 PURCHASES 258,020.76 TOTAL 330,533.84 LESS CLOSING INVENTORY 42,234.60 MATERIALS USED 288,299.24 43,049 LABOR & SALARY: LABOR 141,497.35 23,583 SALARY 25,803.59 4,301 TOTAL 167,300.94 27,560 INDIRECT EXPENSE: ADMINISTRATION 5,892.00 DEPRECIATION 19,384.57 ELECTRICITY , . INDIRECT GENERAL 538.87 INSURANCE 3,821.02 °RETIREMENT FUND 858.65 NATER EXPENSE 1,868.00 INDIRECT EXPENSE, TOTAL34,763.22 5,793 OTHER EXPENSE, TOTAL 490,363.40 'LESS FARM CROP INVESTMENT 34,808.69 NET OPERATING EXPENSE 455,565.00 75,927 NET GAIN FOR SIX YEAR PERIOD 38,702.00 6,460 AVERAGE INVESTMENT FOR SIX YEARS 131,083 PER CENT OF INTEREST EARNED 0N INVESTMENT 4.9 ‘SEE GLOSSARY 13 EMMANUEL MISSIONARY COLLEGE BERRIEN SPRINGS, MICHIGAN TABLE 2. CAPITAL INVESTMENT IN AGRICULTURAL EQUIPNENT AND BUILDINGS BY DEPARTMENTS JUNE 15 OF EACH YEAR 1942 1943 1944 1945 19 1947 DAIRY DEPT: “"‘ "*“ ‘““' ‘"“” ““‘ ““" DAIRY CATTLE 4,265.00 4,175.00 4,125.00 3,760.00 5,065.00 8,775.00 DAIRY EQUIPMENT MAJOR AND MINOR 6,484.78 6,637.38 6,645.38 6,731.49 7,043.50 10,485.63 BARNS, DAIRY 4/5 8,325.91 8,325.91 8,325.91 8,325.91 8,547.27 8,608.01 BARN & SILO LONER FARM 3,369.33 3,369.33 3,369.33 3,369.33 3,369.33 3,369.33 BARN, CATTLE SHEDS 277.24 277.24 2 . 277.24 277.24 277.24 BARN, SIRE SHELTER -—- —-— -—- 1,222.48 1,222.48 1,222.48 DAIRY HOUSE, NEN 13,430.39 13,430.39 13,430.39 13,430.39 13,430.39 13,430.39 DAIRY HOUSE, OLD 1,506.26 1,506.26 1,506.26 1,506.26 1,506.26 1,506.26 SILOS, DAIRY 2,520.05 2,520.05 2,520.05 2,520.05 2,520.05 2,520.05 POULTRY DEPT: POULTRY 332.22 332.22 332.22 332.22 332.22 332.22 POULTRY HOUSES 2,520.08 2,520.08 2,520.08 2,520.08 2,520.08 2,520.08 FARM CROPS: ALFALFA & OTHER HAY CROPS 363.00 517.10 594.70 467.70 351.00 303.00 FARM EQUIPMENT 7,329.56 8,184.34 8,202.55 8,648.60 8,722.60 9,865.81 FARM HORSES 830.00 5. 355.00 . 50.00 50. FARM OFFICE 121.25 121.25 121.25 130.79 130.79 230.79 FENCING 2,905.37 3,018.71 3,018.71 3,068.96 3,068.36 3,087.07 BARN, TOOL SHED 544.02 544.02 544.02 544.02 544.02 544.0 FARM STORERDOM: AGRICULTURAL SMALL TOOLS 611.70 636.40 680.15 686.90 691.50 691.50 BLACXSMITH SHOP 1,234.29 1,234.29 1,234.29 1,234.29 1,234.29 1,234.29 FARM STOREROOM 791.91 833.41 880.36 880.36 2,511.39 2,729.73 FRUIT: FRUIT EQUIPMENT 1,114.27 1,114.27 1,114.27 1,114.27 1,114.27 1,114.27 FRUIT ORCHARD 1,769. 1,368.00 1,309.80 1,051.55 1,051.55 1,051.55 OF STORAGE 5,456.50 5,456.50 5,456.50 5,456.50 5,456.50 5,456.50 GARDEN: ASPARAGUS PATCH 111.64 111.64 111.64 111.64 111.64 111.64 GARDEN 1,108.27 1,186.47 1,186.47 1,227.55 2,151.87 2,803.43 IRRIGATION OVERHEAD 3,059.13 3,059.13 3,059.13 3,083.13 3,083.13 3,083.13 REENHDUSE 10,129.61 10,129.61 10,485.84 10,485.84 10,485.84 10,485.84 OF STORAGE 5,456.49 5,456.49 5,456.49 5,456.49 5,456.49 5,456.49 LAND 39,726.00 39,726.00 39,726.00 39,726.00 39,726.00 39,726.00 TOTAL CAPITAL ‘INYESTMENT 126,938.22 127,461.19 127,833.73 128,929.74 133,019.76 142,316.45 14 GENERAL FARM ANALYSIS Size of Business It is generally believed that a large farm business has greater earnings than a small business. While this statement has been proven to be true,* it is not believed that large institutional farms are very profitable. The farm under study in this paper is a large institutional farm business. (Table 3, with accompanying schedules l,2,3,4,5,6, gives the size of this farm business.) In comparing the different factors of size of this farm with those of even the larger farms in the same area it is found that this farm business is comparable with.many items and not comparable with other items of the surrounding farms with reference to size and efficiency. Table 4 is presented to illustrate these facts. Probably one Of the best ways to measure the success or failure of any farm business is to compare the factors and the results Of the farm with other farms in the sane area having the same weather condi- tions, the same crops or type Of farming, and the same markets. The basis of comparison in Table 4 is the six-year average results of seventy-five farms which, in general, have the same type Of farming as that Of the farm being analyzed. .Although the Emmanuel Missionary College farm is located in Michi- gan type #5, Farm Business Repprts 1942-47, that of southwestern fruit and vegetable type, it will be seen by facts presented later in the *PrinciplesIEE Farm Management, Hill & Brown, 1947. Chapter II, ”Size and Volume Of Business,w_pp. 27-40. TABLE ITEM TOTAL NO. OF ACRES TOTAL NO. TILLABLE ACRES ‘LNO. MAN EQUIVALENTS ‘TOTAL PRODUCTIVE NAN WORK UNITS PRODUCTIVE MAN CORK UNITS PER TILLABLE ACRE PRODUCTIVE NAN UORK UNITS PER MAN GROSS INCOME PER TILLABLE ACRE GROSS EXPENSE PER TILLABLE ACRE TILLABLE ACRES PER CROP YIELD INDEX (FARM CROPS ONLY) CROP INCOME PER ACRE (FARM CROPS ONLY) NO. ANIHAL UNITS ANIMAL UNITS PER MAN TILLABLE ACRES PER ANIMAL UNIT DAIRY SALES PER COW MILK PER cow, POUNDS ‘SEE GLOSSARY MAN 3. SIZE OF FARM BUSINESS 0F EMMANUEL MISSIONARY COLLEGE FARM 1942-47 1233 445 420 11 3194.5 7.6 290.4 $173.45 $165.00 38.2 98 $35.90 95 8.6 4.4 $207.00 7804 1943 445 420 11 3057.2 7.2 276.9 180.80 173.70 38.2 141 31.90 102 9.2 4.1 232.77 8780 445 420 11 3165.5 7.5 287.8 194.64 173.00 38.2 133 34.10 98 8.9 4.2 277.77 9006 1945 445 420 11 3085.5 7.3 28005 194.00 175.57 38.2 138 35.80 100 9.0 4.2 296.76 9127 1946 445 420 11 2994.0 7.1 272.0 185.15 169.90 38.2 124 32.00 90.5 8.2 4.6 351.40 9594 1947 445 420 11 3212.5 7.6 292.0 248.60 227.31 38.2 119 32.00 95.5 8.6 4.5 336.52 7909 15 SIX YR. AVERAGE 445 420 11 3118.2 7.4 283.3 196.11 130.75 38.2 125.5 33.61 98.3 8.75 4.3 287.03 8703 SCHEDULE 1. RODUCTIVE FAN WORK UNITS ENHAHUEL MISSIONARY COLLEGE FARM BERRIEN SPRINGS, MICHIG Y 1942 Livestock Program Productive Animal Productive Man Number Units Work Units Animal Of Head Per Head Total Per head Total Dairy: Cows 55 1.0 55.0 30.0 1650 Beef cows 12 l 12 3 36 Young stock 30 .5 15 3 90 Bulls 3 1 3 10 30 Poultry: Hens 1000 .01 10 .18 180 Total 95 1986 CrOps Program Productive han hbrk Units Crops Acres Per Acre Total Grain: Corn for silage 25 2.5 62.5 Corn for grain 35 3 105 Oats 57 l 57 'I'Iheat 13 1 16 Hay 50 .07 35 Soybeans 35 218 Acres 3 105 Fruits & Vegetables: Tomatoes 23 15 545 Late potatoes 8 5 4O Asparagus 3 20 60 Black raspberries 2 20 4O Peaches 7 15 105 Apples 5 15 75 Strawberries 2 20 4O Greenhouse 2 12 24 Misc. garden 4 6 24. Boysenberries 3 59 Acres 25 75 120875 Total Productive Man Work Units 3194.5 SCHEDULE 2. PRODUCTIVE MIN W Rh UNITS EXHANUEIIMISSIONARY COLLEGE F 'I BERRIEN SPRINGS, MICHIGAN 1943 Livestock Program Productive Animal Productive Man Number Units WOrk Units Animal Of Head Per Head Total Per Head Total Dairy: Cows 60 l 60 30 1800 Beef cows 12 l 12 3 36 Young stock 32 .5 16 3 96 Bulls 4 l 4 10 4O Poultry: Hens 1000 .Ol 10 .13 180 Total 102 2152 Craps Program Productive Man WOrk Units Crops Acres Per Acre Total Grain: Corn for silage 25 2.5 62.5 Corn for grain 4O 3 120 Oats 29 1.0 29 Rye 4 l 4 Hey (all kinds) 81 179 Acres .7 56.7 Fruits & Vegetables: Tomatoes l3 5 195 Onions 2 3O 60 Asparagus 3 20 60 Lettuce l 10 10 Peaches 7 15 105 Apples 5 15 75 Black raspberries 2 20 4O Strawberries 2 20 40 Misc. garden 4 6 24 Greenhouse 2 41 Acres 12 24 905.2 Total Productive Man WOrk Units 3057.2 Animal Dairy: Cows Beef cmws Young stock Bulls Poultry: Hens Total Crops Grain: Corn for silage Corn for grain Oats WI) 9 at Hay SCHEDULE 3 . 18 PRODUCTIVE MAN WORK UNITS Elfi-LANUE L M I S S I ON ARV C O LLB GE F ARM BERRIEN SPRINGS, MICHIGAN 1944 Livestock Program Productive Animal Productive Man Fruits a Vegetables: Tomatoes Onions Asparagus Peppers Melon crops Eggplant Lettuce Soybeans Black raspberries Red raspberries Peaches Apples Strawberries Misc. garden Greenhouse Crops Program Productive Man WOrk Units Acres Per Acre fiwTOtal 30 2.6 75 55 3 165 65 l 65 6 1 6 35 191 Acres .7 24.5 14 15 210 2 30 60 3 20 60 2 6 12 l 10 10 l 6 6 1 10 10 3 6 18 2 20 4O 3 20 60 7 15 105 5 15 75 2 20 4O 4 6 24 2 52 Acres 12 24 106975 Total Productive Man Werk Units 3165.5 Number Units WOrk Units of Head Per Head Total Per Head Total 58 l 58 30 1740 12 l 12 3 36 3O .5 15 3 9O 3 l 3 10 30 1000 .01 10 .18 180 98 2076 l9 SCHEDULE 4. PRODUCTIVE MAN WORK UNITS EMMANUEL MISSIONARY COLLEGE FARM BERRIEN SPRINGS, MICHIGAN 1945 Livestock Program Productive Animal Productive Man Number Units WDrk Units Animal Of Head Per Head Total Per Head Total Dairy: Cows 64 l 64 30 1920 Beef cows 10 l 10 3 3O Bulls 3 l 3 10 30 Young stock 26 .5 13 3 78 Poultry: Hens 1000 .Ol 10 .18 180 Total 100 2238 CrOps Program Productive Man Work Unit S Creps Acres ‘Pér Acre—FTOtal Grain: Corn for silage 30 2.5 75 Corn for grain 40 3 120 Oats 50 l 50 Hay 45 165 Acres .7 31.5 Fruit & Vegetables: Tomatoes 7 15 105 Sweet corn 2 5 10 Onions 2 30 60 ASparagus 3 20 60 Peppers 3 6 l8 Melons 2 10 20 Lettuce 1 10 10 Apples 5 15 75 Peaches 7 15 105 Red raspberries 3 35 Acres 20 60 Misc. garden 4 . 6 24 Greenhouse 2 12 24 847.5 Total Productive Man Kerk Units 3085.5 SCHEDULE 5. PRODU 1946 Livestock Program Productive Animal TIVE HAN WORK UNITS ENNAIUEL NISSICNAEY COLLEGE FARM BERRIEN SPRINGS, MICHIGAN Productive Man Number Units work Units Animal of Head Per Head Total Per Head Total Dairy: Dairy cows 62 1 62 30 1860 Beef cows 4 1 4 3 12 Mature bulls 3 1 3 10 30 Young stock 33 0.5 16.5 3 99 (under 2 yrs.) Poultry: Hens 500 0.01 5 0.18 90 Total 602 90.5 2091 Cr0ps Program Productive Man Crops Acres work Unitsg_ Grain: Per Acre Total Corn for silage 25 2.5 62.5 Corn for grain 41 3 123 Oats 45 1 45 Hay (all kinds) 60 171 Acres 0.7 42 Fruits & Vegetables: Tomatoes 12 15 . 180 Sweet corn 2% 5 12.5 Onions 3 30 90 Asparagus 3 20 60 Misc. garden 4 6 24 Greenhouse 2 12 24 Apples 5 15 75 Peaches 7 15 105 Red raspberries 3 42 Acres 20 60 903 Total Productive Man Work Units 2994 SCHEDULE 6. PRODUCTIVE HAN WORK UNITS EMMANUEL MISSIONARY COLLEGE FARM BEFLIEN SPRINGS, MICHIGAN 1947 Livestock Program Productive Animal Productive Man Number Units Work Units Animal of Head Per Head Total Per Head TotaI Dairy: Dairy cows 70 1 70 30 2100 Beef cows 2 1 2 3 6 Bulls 3 l 3 10 30 Young stock 35 0.5 17.5 3 105 Poultry: Hens 300 .01 3 0.18 54 Total 410 . 95.5 2295 Crops Program Productive Man “brk Units Crops Acres Per‘lcre Tot§}_ Grain: Corn for silage 30 2.5 75 Corn for grain 55 3 165 Oats 5 l 25 Rye 18 1 18 Wheat 30 1 30 Hay 35 198 Acres 0.7 24.5 Straw 30 ' 0.4 12 Fruit & Vegetables: Tomatoes 8 15 120 Sweet corn 6 5 30 Onions 3 30 90 Apples 5 15 75 Peaches 7 15 105 Red Raspberries 2 20 4O Asparagus 3 20 60 Misc. garden 4 6 24 Greenhouse 2 40 Acres 12 24 917.5 Total Productive Man Work Units 3212.5 Table 4. 22 Comparison of Some Factors of Farm Management of Michigan Area-#2 with the Same Factors on the Emmanuel Missionary College Farm. (Average for the Six-Year Period, 1942-47). Size: Tillable acres Productive man work units Animal units Gross income per tillable acre Gross expense per tillable acre Productive man work units per man Acres per man Crops: Crop yield index (farm crops only) CrOp income per acre (farm crops only) Livestock: Tillable acres per animal unit Animal units per man Dairy sales per cow Milk per cow, pounds **Figures not available Seventy-five Farms in Cass County Emmanuel Nissionary College Farm 151 438 35 5:44 ** 290 100 94 (59.76 4.3 23.4 $180 5615 420 3118 98 5196 $181 283 38 126 $33.61 4.3 8.75 3287 8703 23 study that this farm is more nearly comparable with that of Michigan area #2, or small grains and livestock. Because of the lack of avail- able data from area #3 type of farming, the factors on this farm which apply directly to fruit and vegetable production will be measured by Michigan averages as presented by the Michigan State crop reporting service. On this farm the productive man work units per tillable acre average 7.4 for the six years which are being studied, and the average for area #2 was 3.9. The gross income per acre was almost four times as great as that of the average farm in that area. This can be ex- plained partly by the fact that this farm has a much greater intensity as shown by the comparison of the number of acres per man and by the productive man work units per tillable acre. While these factors are very helpful in the analysis of this farm, they do not give a complete picture of the business. It is, therefore, necessary to compare these items and others with some recognized set of standards. This is the purpose of Table 5, page 24. In this table the standards used are those presented in "Principles of Farm Lanage- ment," by L. Brown and E. 3. Hill of Michigan State College Farm.Man- agement Department. Only those standards measuring the size and volume of business will be presented here. Other standards from the above mentioned source will be used freely throughout the remainder of this paper to measure other factors of this farm business. 24 Table 5. Comparison of Good Standards of Size and Volume Emmanuel Missionary Good College Farm Six-year Standards Average 1942-47 Land: Productive man work units per tillable acre 3-5 7.6 Labor: Productive man work units per man 275-350 283.3 Capital: Rate of capital turnover* 3-5 yrs. 1.8 yrs. *See Glossary Income and Expense .A farm business may consist of adequate size and volume and yet be overloaded with expense. From Schedule 7, page 25, certain measure- ments may be derived. The eXpense, income, and net gain per tillable acre are presented graphically for the six years on page 26, Figure 1. No attempt has been made to compare the income and expense of this farm to that of any other farm or farms in the local area because the items of gross income and expense found on this farm are not in- cluded in any average farm business of the local area. For example: in the dairy department the milk is processed and sold retail. Also such items as ice cream and cottage cheese are included in the sales or gross income of the dairy department. These items make it impossible to compare the income and expense with other farms of the same area. Therefore, it is necessaty to analyze the income and expense factors from their relation to other factors of the farm business. One way of Schedule 7. DEPARTMENTS INCOME: DAIRY FIELD CROPS GARDEN FRUIT POULTRY FARM BTORERcmn TOTAL EXPENSES DAIRY FIELD CROPS GARDEN FRUIT POULTRY FARM STORE TOTAL NET GAIN PER TILLABLE ACRE: TOTAL INCOME TOTAL EXPENSE NET GAIN 25625 15119 13180 6692 4216 an 72850 22746 16614 11238 6268 4535 .2219. 69340 3510 EMMANUEL MISSIONARY COLLEGE FARM (FIGURES Rouuoso TO NEAREST DOLLAR) 1943 31352 13401 13820 2992 4888 .2215. 75938 28363 14580 11881 4085 4689 .2152 72957 2981 19.4.1 33644 14354 11880 6915 4929 1.922 .81751 30420 13148 9365 4811 4714 12212. 72671 9080 195 173 22 1945 35919 15048 13496 3636 3242 use 81551 30959 12742 11231 3906 3355 1.1.24.9. 73741 7810 194 L72 18 INCOME AND EXPENSE ANALYSIS 19 39694 13761 11467 2602 3043 112s 77765 35819 11467 9543 3150 2898 8483 71360 6405 185 170 15 1947 61475 13720 17363 2323 2221 .2342 104412 52668 11168 16380 3373 2722 .9315. 95496 8916 249 2.2.7. 22 TOTAL GROSS INCOME 227709 85404 81205 25160 22539 23.2229 494267 200975 79719 69638 25593 22913 29.12.: 455565 38702 mcomzn o_m._.Nomz no. 20. w¢w 2? doing this is by showing the income and expense per tillable acre in their relationship to net gain per tillable acre. From the graph on page 26 it will be seen that the income per tillable acre on this farm was much higher than the area farms. This is due in part to greater intensity of business and in part to the actual management of the farm. The expense per tillable acre is higher than any farm of the area and this is due almost entirely to management of farm business factors. However, any amount of general figures are not enough to determine the success or failure of a farm business. It is necessary, therefore, to go into:more detail and break down some of the factors contributing to the final results. Departmental Analysis As shown in the organization chart of this farm business on page 9, the farm business is divided into six departments. Each department op- erates as a separate unit and yet each one is dependent upon the others, and all are under one management. To determine the reason for the final results of a six-year period of operation it is necessary to ex- amine the functions of each of these six departments and their relation- 'ship to the whole. The relationship of cost to the net returns of each department is given as the introduction to the breakdown of the individual enterprises. The graph on page 28, Figure 2, shows the amount of gain for every one hundred dollars of cost. This relationship shows the rate of output* to the rate of input* for the individual departments. I“See Glossary 28 Figure 2. GAIN OR LOSS OVE THE COST OF OPERATION BY DEPARTKENTS 1942-47 EMMANUEL MISSIONARY COLLEGE FARM BERRIEN SPRINGS, MICHIGAN Dollars of gain or loss 24 ‘F“‘-“ 22 —-—— —q-— -—n-— —I-— —r——- 20 18 __ ‘___ ._. _ l6_'.v 14 -u -—t--— .‘f- _ —— —I—-- —— 12 :« :u.g “'5‘ i f‘ T“, ' “"- '— 10 '1»: E:- "T’ J '"7';f' '7”. “'T' 8 I . ——.é.. —.—.. . —P- 6 :g .. _....' “T‘- "T' r’. ”'7 5‘. '"' q ‘ -r-I- -I--v , — - --- OJ...“ A": , H ” r ’3 viii? .— Garden Dairy Farm Poultry Fruit Farm Dept. Dept. CrOps Dept. Dept. Store- Dept. room Net gain per $100 of cost [::::1 ‘Net loss per $100 of cost Figure 3. EHLANUEL MISSIONARY COLLEGE DIVISION OF TOTAL FARM INCOME OVER SIX YEARS, 1942-47 BY DEPARTMENTS Dairy 46.1% Farm Storeroom Farm Crops 17.3. 7 x) . ”a. st. Garden 56 q? / / 16.4% ‘agg Figure 4. EMMANUEL MISSIONARY COLLEGE DIVISION OF TOTAL FARM EXPENSE OVER SIX YEARS, 1942-47 BY DEPARTMENTS Dairy 44.1% Farm Storeroom Farm Crops 17.5% 30 mm.eom.m we.mem.mm an .mne.m oo.seH mm.ms mm.mnm ma.mm ea.emn em.nmn.fl oo.mmm me.moe.mfl 0e.mHH.H mm.mmm.eH os.mem.en so.eee.m se.0mm.em mm.mme.en Ne.ene.m an.mee.no bvma me.eem.n mm.mnm.mn mm.mmm.m oo.eeH em.om He.mwfl oc.oe ee.mem mfl.mmo.fl oo.mse mm.eam.afl me.eme mm.HmH.HH em.mam.flm Ne.ane.m mm.mmm.mm mm.mea.mm mm.eea mm.mme.mm wemfi em.mma.e me.mmm.0m Hm.smfi.~ oo.em an.om mo.emm oo.om mm.amm mH.meo.H 00.0mm ee.eofi.oH cm.mmm em.eme.m a~.emo.mn mw.eem oo.Hno.mH mm.emm.mH so.een.H me.mam.en mema ma.mmm.m em.mae.0n ee.mwfl.m 00.00H $0.08 m0.>mm 00.m¢ 05.5mm mm.mmm 00.5mm em.eem.oH 00.¢w©_H em.Hoe.w me.emm.sfi ao.esm.fl mm.omm.mH mm.mae.ea mm.eae.a mm.nee.mn mwma em.mmm.m mm.mmm.wm em.mms.H 00.mmH mm.Hm bw.HmH 00.04 wN.wa 00.050 00.¢mn No.0mo.m mn.eem.H em.Hms.e em.0me.efi mm.efle.fl mm.emo.ma mm.oem.mH oo.emm.m me.mmn.am n¢mH mm.mam.m em.mee.mm mm.aam.n 00.00H 0m.mH >0.mmm 00.04 mn.¢wm 8H.Hmh 00.NHm we.mem.m en.mmm mm.~ne.e em.mem.ma oo.smN.N mo.mdm.ea me.emm.mn ow.Hm~.H mm.eme.mm N¢ma wmdqoo Mm¢onmmHE Ambz smoom Ouomw H¢.>>m oo.oum ma.eea.n cm.amo mm.ooH.m mm.ame.m eo.Hso.H am.~mm.m as.mem.¢ o~.¢~o.e mm.maa.ma bwma as.emm.m mm.moe.HH mm.mma.m se.mmm.eH No.5em.fl oo.mm w¢.nm Omoom OO.FH n¢.am Hmommb oooonm ma.moo.e we.aem mm.amm.m om.aom.m mm.amm.fl em.ewe.ofi ma.eno.m ma.oma.m Hm.ama.ma owma ma.mon.m mm.aes.mfl nm.ema.~ mo.mmm.ma e~.eo~.fi oo.bm o¢.¢m m.>m oooom mm.om Hm.mnb oooobm ma.mmn.m ow.mme mm.mmm.e mm.mam.m mm.omm.m em.oam.afl mo.mmm.e mfl.emo.a mm.seo.mfl mwma ae.eoN.H em.aefl.mfl ms.mm~.e mm.noe.sa NH.wsw.H oo.m¢ mmoow meomma OO.NH «bead @w.mmm OO.¢0N oH.mHm.m oo.mnm.H ofi.emm.¢ am.eom.ofl He.mma.m ms.eoo.ma ms.ooe.o oo.eom.o an.¢mm.efl wme sa.maa.fl ma.omm.efl mm.mma.n am.mon.ma mm.mmm.H oo.w¢ Nb.mn ma.bm OoomH muoea Op.m0m ooomum ss.aOm.a ma.m0m.a we.moo.e ew.mem.o mH.Hmm.m mo.emo.~H N¢.H0m.m ma.mmfl.m m.Hoe.w mead He.eme.H wm.mao.ma mm.omm.n mm.emm.om mH.mHm.H oo.me mm.mn ma.sma oo.~H Hm.m am.aoo.a oo.eem we.mom.a mm.wae.m mm.nee.m oe.mma.oa me.~mm.m em.eam.na oH.~mH.m e..mma.m sm.mHH.mH N¢ma BZMEEBmw.a pnospmcch mono Etna mmeq mwmqqoo MradzCHmmHH/H AMbZSaam nfl.mom.m mm.mam.m em.wmm.fi «o.HmN.HH me.eem.m nH.Hmm.HH mm.smm.HH mm.mmm.m mm.aem.m om.mem am.0mm.n~ we.mflm.afl mm.emm.ma am.mom.ma sm.maH.H ao.mmo.H mm.mao.a mm.mmm oo.mm oo.mo oo.mo oo.ma so.HH mm.mm Ne.nm nfi.ma mm.eea ma.e0m Hm.HeH am.mafl oo.om oo.~H oo.NH oo.~H e».m oH.m om.mH ea.m ee.mmm em.awo mm.eaa Hm.oeo oo.on oo.em oo.em oo.ms mo.mam.e we.mmm.e mm.o¢H.m ma.0ao.m ma.ame oo.mmm.H ma.~oN.H om.mmo.H em.aan.e m¢.aea.e Ho.amm.n mm.aao.e Hm.mae.a Hm.ome.o mm.moe.m we.mma.o Ho.mom mm.emH.H mm.mae.a mm.mee mm.omm.m mH.Hmm.a efl.emo.m He.mem.a me.aao.e Ha.mmo.¢ om.mem.m ma.mem.e mm.~oa.m mo.mme.m om.aao.m em.mon.~ afi.eme.na ma.mam.HH ow.mam.nfl mm.msa.ma mama eemfl mama Need an ameeam ezHeammmo geezze : amazemeamo zeaaew .HH mdbommom nomnomxm Haves poeafian Haves omnmmkm nope; cash vaoEmaapem eonaaSmGH Haaocmo pooaaeqH apaoaapomam noupaaoeamon soapmapmanaeud oncomxm pooaaenH Hapoa haeadm honed maaaum was hoped vmm: masflampmfi hhopnmbaH mnemoao weed Havoa nonanoadm haopne>nH HdfipHaH madfiacpefi mmzmmxm moaem $20 02 H 40 of the dairy. But the amount of land suitable for garden truck crops would not pemmit such an investment. The garden department produces tomatoes, sweet Spanish onions, and sweet corn for the market. About four acres are used each year for mis- cellaneous vegetables for the school kitchen. The rate of crop produc- tion has been high as compared to state average figures reported by the (1) ”Annual Crop and Livestock Summary,” six-year average 1942-47. No comparison can be made of area averages of this department because of lack of available data. The greenhouse produces one crop of flowers for wholesale at Thanksgiving and Christmas. One crop of vegetable plants are produced each year. The plants are grown to supply the garden department with plants and some excess to be sold locally. Data was not available to make a complete separation of the results of the greenhouse operation from that of the garden department. The marketing of the garden crops is done through three outlets. A small amount is sold locally. The bulk, however, is sold through the Benton Harbor fruit market or shipped direct to the Chicago market. Good market facilities have contributed to the apparent success of this department. If other garden land could be added to this department it seems possible that the income per dollar spent could be raised even above the present figure. (1) Crop Report for Michigan, Annual Crop and Livestock Summary January—February, 1947. United States Department of Agriculture, Bureau of Agricultural Economics in cooperation with Michigan Department of Agriculture, Bureau of Agricultural Industry. 41 Fruit Department The fruit department includes the orchards, the berry fields, one-half of the packing house, and land used for growing fruit. An average of sixteen acres per year or 5.8 per cent of the total tillable acres was used for fruit. This department accounted for 5.1 per cent of the total net income of the farm and 5.6 per cent of the total exp penses for the six-year period 1942-47. (See Figures 3 and 4, page 29). This department had the largest loss per one hundred dollars of cost of any department on the farm. For every one hundred dollars spent for cost of operation eighteen dollars was net loss. (See Figure 2, page 28). This loss can be accounted for by two years of complete crop failure on peaches and apples, and one year with a very light crop during the six- year period 1942-47. Thus the tree fruits were reaponsible for the heavy loss. The small fruits (berries) showed a gain over cost of pro- duction from the crop records of the college. Over a period of twelve years there was an average of one good crop of tree fruits to three poor crops or failures. This seems very unusual since the Emmanuel Missionary College fans is located in a fruit area, but it may be explained by the physical location of the land. (See page 5). The land of this farm.is somewhat lower than the land to the south- east and this causes an air drainage toward the river across the Emman- uel Missionary College farm. 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