Across the Director's Desk

Farm Records
"I resolve my farm books will not be such a mess this year. Had I planned a little better, I would not be giving such a big check to Uncle Sam."
It is said every year about this time. Prudent financial decisions made in a timely fashion will more than pay for all the tools and the time invested to use them. In other words, one good decision will pay for a computer, software, and all the hours spent using them. With the advances in technology, using these tools has never been easier or cheaper.
There are many levels of complexity and cost. A beginner can get up and running with relative ease and a pro can get buried with options. The goal of this article is to mention a few tools and point to the sources of more detailed description.
Usually, the first step is for a farmer to keep an electronic check book ledger and several broad categories with a limited "chart of accounts". The first tier might be with Quicken or Microsoft Money. This software may have come bundled with your computer or as an added option. Retail discounters sell these in the $20-40 range.
You will, in effect, move your check register and farm ledger book to the computer. The "chart of accounts" will include categories that can be transferred to your tax forms. One major change from the "hand-drawn" system is that it will now be important to balance all the accounts and the check register together.
Several land grant universities and others have set up "chart of accounts" for Quicken and Microsoft Money software. They also have tutorials and other teaching materials. Please check the Allamakee County Extension webpage for these links. www.extension.iastate .edu/allamakee
To this point, you have an IRS tool, not a production management tool. Many farmers keep the accounting as simple as possible and use separate tools for enterprise analysis, forecasting, etc. Prepared spreadsheets (especially using Excel) can be downloaded or built for these purposes. Examples of handy, useable Excel templates can be found at: Ag Decision Maker www.extension.ia state.edu/agdm/

Farm Youth
Does active youth participation in the family farm operation put undue stress on farm youth? This is a question that has raised growing concern from both sides of the fence. Chris Hanna, program manager at the Children's Safety Network of the Marshfield Clinic Research Foundation wrote the following to help us answer that question.
A commitment to farming is admirable, but for some youth increasing responsibility in maintaining the viability of the family farm may be beyond their capacity. Increasingly one or both parents seek off-farm jobs to help sustain the farm operation. In their absence, youth are charged with upholding production, decreasing costs, and maintenance of the family farm.
Excessive farm responsibilities may replace developmental opportunities and the consequences of interrupted development contributes to stress and other associated behaviors. Unlike other youth work settings, youth on farms often play a role in the success (or failure) of the family farm operation. In a recent study, it was suicide and not workplace injury that was identified as the leading cause of on-farm deaths of youth 15-19 years old.
Growing up is stressful enough and farming provides youth with a positive outlet of relieving stress. Most youth seek some enhanced work experience to aid their development and farming provides a unique outlet. Added benefits include working side-by-side with family members and making a meaningful contribution to the family farm operation.
Allowing youth a choice in joining the farm operation can be critical.
Active participation in the family farm operation helps youth achieve self-confidence, master new skills and overcome stress and should be encouraged and supported. At the same time, the response is individual and commitment of youth responsibilities on farms should be monitored and balanced with other developmental and social opportunities. The behavioral health needs of farm youth should not be ignored,