National Farm Viability Conference: Full Schedule

1:30pm MDT

When Does Wholesaling Work? Helping Your Farms Understand Wholesale Readiness and Costs of Distribution

Tuesday September 22, 2026 1:30pm - 3:00pm MDT

This session will provide Farm Business Planners with Key Questions they should be asking their farm clients when a client is considering the Wholesale Channel. Participants will come away with the most current detailed list of considerations and questions farms need to ask themselves when considering Wholesale. These include detailed questions around 7 topic areas: Capital improvements; Operating expenses; Distribution/Logistics; Food Safety; Customer Service; Cash Flow; and Income/Profitability. The questions have been formatted into a workbook as well as excel spreadsheets that both planners and farm clients can utilize in a "question and answer format" to assess whether pursuing wholesale is a viable, feasible and desirable channel for the farm.

Speakers

Rose Wilson

Principal, Rose Wilson Consulting LLC

Over the past 22 years, Rose Wilson has helped more than 500 farms and food producers with business launch, expansion, and exit; enterprise analysis; market development; and grant writing/capital raise. Rose brings a broad set of technical and people skills to each client and project... Read More →

Elisa Clancy

Farm Viability Advisor, University of Vermont Extension

Elisa is a Farm Business Advisor, providing farmers with one-on-one business planning and coaching and she coordinates the University of Vermont Extension Farm Viability Program with the Vermont Housing and Conservation Board. She works with farm owners in developing and updating... Read More →

Tuesday September 22, 2026 1:30pm - 3:00pm MDT
Alvarado F

Farm Financial Management, Food and Farm Marketing and Distribution

1:30pm MDT

Workshopping a Model Chart of Accounts

Tuesday September 22, 2026 1:30pm - 3:00pm MDT

Fireplace

A Model Chart of Accounts for Farm and Ranch Business One way to unify our various approaches to farm and ranch bookkeeping and to create reports that are comparable and can be used for benchmarking is to agree on a model chart of accounts. In this session we will workshop a model chart of accounts proposed by California FarmLink and discuss how to get additional buy-in and widespread adoption. There is a great diversity of approaches to categorizing farm and ranch assets on the balance sheet. Depreciable assets are categorized in different ways, prepaid supplies and materials are used inconsistently, and inventory methods also vary widely. On the income statement there is even more diversity of presentation. Some people use a cost of goods sold approach without a corresponding inventory account on the balance sheet. Others follow the Schedule F, or the QuickBooks default chart of accounts. Few use a chart of accounts intentionally designed to present a clear picture of farm or ranch operations. Participants in this session will learn about different approaches to constructing a chart of accounts and have the opportunity to work together to make recommendations for best practices.

Speakers

Poppy Davis

Adviser, California FarmLink

Poppy Davis is a business and policy adviser to agricultural and food and beverage enterprises, nonprofits, and local governments. She works through agricultural training programs around the country to deliver programing on topics including agricultural taxation, accounting, credit... Read More →

Tuesday September 22, 2026 1:30pm - 3:00pm MDT
Fireplace

Farm Financial Management

3:30pm MDT

An Accountant, a Lender and a Bookkeeper Walk into a Bar - and Spend the Evening with a Balance Sheet

Tuesday September 22, 2026 3:30pm - 5:00pm MDT

Alvarado H

Re-submitting to correct the title. Everything else in this submission is the same as before. Accountants, lenders and bookkeepers have three different approaches to a balance sheet. All are correct, but on occasion all are in conflict, which can be hard on the business owner, or an adviser. Sometimes the same terms are used in different ways, and often they have very different perspectives on what belongs on a balance sheet and how numbers are calculated. In this session we will go through a balance sheet and discuss how it is prepared by a CPA following Generally Accepted Accounting Principles, by a bookkeeper using the modified accrual or modified tax method of accounting, and by a lender for underwriting purposes. We will also discuss best practices for helping a client to develop a balance sheet that can be used to apply for a loan and to anchor a new bookkeeping system. Participants will leave with a new understanding of how common financial terms are used in different specific contexts, and will have improved ability to help clients improve their balance sheet presentation for management and loan-seeking. This session will help anyone who works with farmer on their bookkeeping or lending applications to gain a deeper understanding of technical terms which are often hard to teach, particularly when the teacher does not understand all of the nuances of the term, and the learner does not have any background knowledge of the broader subject of financial accounting. This session addresses a common problem for farmers who do not use standard bookkeeping methods, compile information for loan applications, and then later try to set their bookkeeping up to match the loan application documents.

Speakers

Jane Garcia

Director of Lending, California FarmLink

Jane Garcia is the Director of Lending for California FarmLink, providing loans to under served markets in the agriculture industry. Professional licenses include Mortgage Loan Originator, Realtor and Notary. She is experienced in mortgage, commercial, SBA, USDA, and consumer credit... Read More →

Poppy Davis

Adviser, California FarmLink

Winona Dorris

Technical Assistance Director, Potlikker Capital

Winona Dorris is the Technical Assistance Director at Potlikker Capital, where she leads the design and implementation of technical assistance strategies that help agricultural producers build resilient, sustainable businesses. She oversees the development of technical assistance... Read More →

Tuesday September 22, 2026 3:30pm - 5:00pm MDT
Alvarado H

Farm Financial Management, Accessing Capital

11:00am MDT

Navigating Farm Financial Stress: Tools, Decisions, and Knowing Your Tipping Point

Wednesday September 23, 2026 11:00am - 12:30pm MDT

Alvarado G

Farming has never been easy, and when the agricultural economy takes a hit, survival can come down to a few critical decision points. This interactive workshop shares practical financial tools to assess a producer's operation honestly and respond strategically; from building and analyzing key financial statements to understanding solvency, managing capital, and knowing what information lenders want to see. This session will also assess available options when financial pressure is mounting and cash is tight. Most importantly, we'll tackle a question many farmers are afraid to ask: At what point do you consider an exit strategy? Understanding one's tipping point isn't giving up, it's part of a thorough decision-making process. Participants will leave prepared to work with producers to evaluate their situations clearly and help them make informed choices on their own terms.

Speakers

Paul Dietmann

Vice President, New Markets, Compeer

Paul is a Vice President of New Markets at Compeer Financial. He and his wife Julie live in Prairie du Sac, WI with their daughter and two sons. His primary role at Compeer is to provide loans and other assistance to emerging market farmers in southern Wisconsin and northern Illinois... Read More →

Chris Laughton

Director of Knowledge Exchange, Farm Credit East

Chris Laughton is the Director of Knowledge Exchange at Farm Credit East. He coordinates Farm Credit East's customer education and beginning farmer programs. He holds a bachelor's degree in horticulture from Cornell University, an MBA from the University of Massachusetts, and a Master... Read More →

Wednesday September 23, 2026 11:00am - 12:30pm MDT
Alvarado G

Farm Financial Management

11:00am MDT

Tax Management Strategies and a Tax Estimator Tool

Wednesday September 23, 2026 11:00am - 12:30pm MDT

Ballroom

There are many variables that play into the potential success of any farm and ranch regardless of size. When working with farms and ranches the focus is often on financial analysis or business planning including the general categories of risk management (i.e. production, financial, legal). While this is important, often the tax liability is left out. The liability from both income and self-employment tax can be incredibly significant. Without including it in the programming and interaction with farms, unexpected pressures on cashflow may affect farm viability. Three examples of where there can be unexpected liability include: 1) New farms that may only have $10,000 in taxable income, might not expect a significant tax burden, but may owe about $1,500 just in self-employment tax. 2) With current turbulence (e.g. input costs, drought) and projected low farm income, farms and ranches may be looking at selling assets and/or exiting farming. This can have tax liability because of deferred tax from farm inventory, and low or zero tax basis in the assets. 3) Producers moving through the process of succession and transition, moving the operations to the next generation of successors while they transition into retirement or semi-retirement. And 4) Farms and ranches making decisions about production, setting long-term goals within their business plans or simply making decisions about input purchases and or sales of farm products. In times of slim margins when every penny counts, proper tax management strategies can aid farms and ranches to be prepared to consider viable options which should help farms and ranches limit unintended tax liability consequences. This session will provide information on common tax management strategies and the use of a tax estimator tool to assist farms and ranches to remain viable. These strategies and tool can be used to provide awareness of the magnitude of the liability, compare the effects of options, and mitigate the magnitude of the effect on cash flow. The sessions goals and objectives are: 1. Understand the potential effects of tax liability on cash flow and interaction with farm financial analysis. 2. Provide information about common tax management strategies under the Internal Revenue Code (IRC) that should be considered and their limitations. 3. Understand when should tax management strategy sessions take place 4. How to use a tax management decision tool. If participants bring a computer, they will be able to download the tool to utilize during the workshop. 5. Provide additional resources on tax and asset protection topics. These resources are available on RuralTax.org and available for public use.

Speakers

Adam Kantrovich

ii. Extension Specialist & Program Team Director – Agribusiness and Director of the Clemson Extension Tax School, Clemson University

v. Dr. Kantrovich has been a faculty member in higher ed and or in Extension approx. 30 years and Co-chairs the National Farm Income Tax Extension Committee. Dr. Kantrovich specializes in agricultural financial management, ag labor policy, farm and timber taxation, and other agricultural... Read More →

JC Hobbs

Associate Extension Specialist, Oklahoma State University

Ruby Ward

ii. Professor, Agriculture Tax, Agriculture Entrepreneurship, Community Development., Utah State University

v. Dr. Ruby Ward has been in higher education and or Extension for approx. 30 years.; she has her CPA, MBA and a Ph.D. in Agricultural Economics. Dr. Ward Co-chairs the National Farm Income Tax Extension Committee. Ruby specializes in agricultural entrepreneurship, farm tax education... Read More →

Sarah Campbell

National Beginning Farmer and Rancher Coordinator, USDA

Sarah Campbell is the National Beginning Farmer and Rancher Coordinator at USDA. Her work focuses on leading and coordinating beginning farmer efforts across the Department, increasing access to USDA resources, and improving programs beginning farmers use to start and grow their operations... Read More →

Wednesday September 23, 2026 11:00am - 12:30pm MDT
Ballroom

Farm Financial Management, Business Planning and Development

8:00am MDT

Driving Farmer Outcomes with Tax & Investment Strategy

Thursday September 24, 2026 8:00am - 9:30am MDT

Weavers

This interactive workshop positions tax and investment planning as core financial levers for farmers that can shape outcomes as meaningfully as production, pricing, or marketing decisions. This session introduces a practical framework for using tax and investment strategy to influence cash flow, healthcare access, and long-term wealth building. Participants will walk through a simplified farm scenario and understand how key decisions flow through tax forms and create financial outcomes. Using a live, interactive tool, the group will test real-time scenarios - adjusting income, depreciation methods, retirement contributions, and other planning levers - and observe how these decisions affect four key outcomes: Tax due or refund, marketplace health insurance eligibility, wealth built through retirement accounts, and long-term tax savings. Participants will see how effective strategies differ across low-, medium-, and high-income years. Following a group demonstration, participants will break into small team to analyze additional scenarios and develop recommended strategies. They will present their strategies and rationale to the group. Learning Objectives: - Recognize tax and investment planning as core personal and business levers - Evaluate how decisions impact multiple outcomes simultaneously - Identify how different strategies shift across income levels - Facilitate peer conversations around financial strategy This session is designed to teach core tax and investment strategies and how they can be applied by farm business technical advisors without requiring deep technical expertise in these areas.

Speakers

Michael Robertson

NY FarmNet and/or Shelterbelt Advisors

Michael Robertson is the Farm Business Management Specialist at NY FarmNet. He also runs Shelterbelt Advisors, a small investment advisory and tax preparation firm that serves farmers. He lives in the Hudson Valley of New York on a sheep farm.

Thursday September 24, 2026 8:00am - 9:30am MDT
Weavers

Farm Financial Management, Business Planning and Development

8:00am MDT

Right-Sizing Farm Accounting Systems

Thursday September 24, 2026 8:00am - 9:30am MDT

Turquoise

Right-Sizing Farm Accounting Systems is intended as an interactive workshop for farm service providers, business advisors, and technical assistance practitioners who help farmers navigate bookkeeping, spreadsheets, taxes, and financial management systems. Many advisors are being asked to support clients on the numbers side of the business- yet onboarding farm clients into practical systems can feel daunting. Every farm has different records, business complexity, management goals, and overall comfort with financial tools. This session would introduce a practical (whiteboard-use) framework, for helping practitioners match accounting systems to the real needs of the farm business. Participants will utilize a three-tier framework, as a way to ground our conversation around when farms are best served by simple analog tools, transitional spreadsheet systems, or integrated software platforms. Rather than promote one software or bookkeeping method, the session focuses on fit: matching tools, teaching approach, and decision-making needs to the real-world capacity of the business owner. While I have personal experience as both a former farm owner/operator and current farm business advisor, this workshop is intentionally designed to be collaborative, and welcomes additional panelists from other regions and organizations- to broaden perspectives and share what is working in their own client onboarding processes. Attendees will come away with: - A practical framework for diagnosing mismatch between client needs and accounting systems - Strategies for helping clients move from underbuilt or overbuilt systems toward better fit - Stronger confidence onboarding farm clients into usable bookkeeping and financial tools - New ideas for scaling both tools and teaching approach across different farm sizes and stages - A shift in perspective from "Are the books clean?" to "Are better decisions being made?"

Speakers

Gina Simmons

Farm Service Provider, Intervale Center

I grew up in Maine, and after moving away, came back and spent over a decade as the founder/operator of a rapidly growing poultry business and USDA-inspected processing facility. Stepping down to concentrate on my education, I then graduated from the University of Maine with a BS... Read More →

Thursday September 24, 2026 8:00am - 9:30am MDT
Turquoise

Farm Financial Management