This publication examines the financial performance of a group of farm business in 2015. The analysis focuses on: farm income, wealth, financial liquidity, farm size, enterprise mix, financial structure, financial performance and efficiency, and farm program payments.

The study provides a snapshot of Iowa commercial farmers' financial strengths at a time of low crop prices and a new Farm Bill. The data used in the analysis are obtained from the Iowa Farm Business Association (IFBA), an independent farm accounting association managed and controlled by its members.