{"fid":"genesee-county/village-alexander","entity_id":"genesee-county/village-alexander","name":"Village of Alexander","kind":"village","kind_label":"Village","county":"Genesee","region":"rochester","osc_code":"180400800070","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Alexander","population":{"value":489,"year":2025,"base2020":501,"src":"popest-2025","loc":"Alexander village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-03-31","op_rev":410582,"op_exp":389962,"gf_rev":164396,"gf_exp":153569,"gf_rev_all":164396,"gf_exp_all":153569,"prop_tax":37156,"sales_tax":104229,"state_aid":16176,"federal_aid":0,"debt_service":34160,"exp_by":{"General Government":49798,"Public Safety":20029,"Transportation":57642,"Culture and Recreation":1050,"Sanitation":84725,"Employee Benefits":32099,"Utilities":101567,"Debt Service":34160,"Community Services":8892},"rev_by":{"Real Property Taxes and Assessments":36877,"Other Real Property Tax Items":279,"Sales and Use Tax":104229,"Other Non-Property Taxes":5180,"Charges for Services":190617,"Use and Sale of Property":1729,"Other Local Revenues":7442,"State Aid":16176,"Charges to Other Governments":48053},"debt_end":1199000,"debt_by":{"Bond":799000,"Bond Anticipation Note":400000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-03-31","op_rev":358464,"op_exp":342824,"gf_rev":161230,"gf_exp":154110,"gf_rev_all":161230,"gf_exp_all":154335,"prop_tax":39587,"sales_tax":107012,"state_aid":2349,"federal_aid":0,"debt_service":33800,"exp_by":{"General Government":49184,"Public Safety":20706,"Transportation":56009,"Culture and Recreation":1050,"Employee Benefits":34784,"Utilities":88846,"Debt Service":33800,"Sanitation":58445},"rev_by":{"Real Property Taxes and Assessments":39211,"Other Real Property Tax Items":376,"Sales and Use Tax":107012,"Other Non-Property Taxes":5597,"Charges for Services":192176,"Use and Sale of Property":1387,"Other Local Revenues":5853,"State Aid":2349,"Charges to Other Governments":4503},"debt_end":781000,"debt_by":{"Bond":781000,"Bond Anticipation Note":0},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-03-31","op_rev":461225,"op_exp":361443,"gf_rev":185737,"gf_exp":164379,"gf_rev_all":185737,"gf_exp_all":164379,"prop_tax":37186,"sales_tax":107289,"state_aid":27706,"federal_aid":0,"debt_service":33839,"exp_by":{"General Government":51261,"Public Safety":21206,"Transportation":69845,"Culture and Recreation":1050,"Sanitation":58803,"Employee Benefits":27488,"Utilities":97951,"Debt Service":33839},"rev_by":{"Real Property Taxes and Assessments":37048,"Other Real Property Tax Items":138,"Sales and Use Tax":107289,"Other Non-Property Taxes":5517,"Charges for Services":270810,"Use and Sale of Property":1096,"Other Local Revenues":7121,"State Aid":27706,"Charges to Other Governments":4500},"debt_end":2712046,"debt_by":{"Bond":763000,"Bond Anticipation Note":1949046},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-03-31","op_rev":487544,"op_exp":470490,"gf_rev":151265,"gf_exp":169171,"gf_rev_all":151265,"gf_exp_all":169171,"prop_tax":42135,"sales_tax":71067,"state_aid":40767,"federal_aid":0,"debt_service":120058,"exp_by":{"General Government":53258,"Public Safety":21206,"Transportation":70653,"Culture and Recreation":1050,"Sanitation":62019,"Employee Benefits":29371,"Utilities":112875,"Debt Service":120058},"rev_by":{"Real Property Taxes and Assessments":41797,"Other Real Property Tax Items":338,"Sales and Use Tax":71067,"Other Non-Property Taxes":5579,"Charges for Services":315298,"Use and Sale of Property":668,"Other Local Revenues":7530,"State Aid":40767,"Charges to Other Governments":4500},"debt_end":2947000,"debt_by":{"Bond":2947000,"Bond Anticipation Note":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-03-31","op_rev":513617,"op_exp":505746,"gf_rev":173580,"gf_exp":155597,"gf_rev_all":173580,"gf_exp_all":155597,"prop_tax":48970,"sales_tax":88072,"state_aid":9204,"federal_aid":0,"debt_service":128434,"exp_by":{"General Government":68131,"Public Safety":21206,"Transportation":54830,"Culture and Recreation":1050,"Sanitation":97098,"Employee Benefits":23201,"Utilities":111796,"Debt Service":128434},"rev_by":{"Real Property Taxes and Assessments":48390,"Other Real Property Tax Items":580,"Sales and Use Tax":88072,"Other Non-Property Taxes":5471,"Charges for Services":310397,"Use and Sale of Property":24039,"Other Local Revenues":22964,"State Aid":9204,"Charges to Other Governments":4500},"debt_end":2865000,"debt_by":{"Bond":2865000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-03-31","op_rev":636312,"op_exp":557647,"gf_rev":159777,"gf_exp":197700,"gf_rev_all":159777,"gf_exp_all":197700,"prop_tax":53629,"sales_tax":79777,"state_aid":25829,"federal_aid":0,"debt_service":131219,"exp_by":{"General Government":99878,"Public Safety":22206,"Transportation":55406,"Culture and Recreation":650,"Employee Benefits":25447,"Utilities":134728,"Debt Service":131219,"Sanitation":88113},"rev_by":{"Real Property Taxes and Assessments":53222,"Other Real Property Tax Items":407,"Sales and Use Tax":79777,"Other Non-Property Taxes":4934,"Charges for Services":319420,"Use and Sale of Property":39219,"State Aid":25829,"Charges to Other Governments":9902,"Other Local Revenues":103602},"debt_end":2781000,"debt_by":{"Bond":2781000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-03-31","op_rev":617944,"op_exp":971743,"gf_rev":218511,"gf_exp":494298,"gf_rev_all":218511,"gf_exp_all":494298,"prop_tax":183356,"sales_tax":72558,"state_aid":44283,"federal_aid":50564,"debt_service":292272,"exp_by":{"General Government":330053,"Public Safety":24300,"Transportation":116477,"Culture and Recreation":650,"Sanitation":69708,"Employee Benefits":27419,"Utilities":110864,"Debt Service":292272},"rev_by":{"Real Property Taxes and Assessments":182796,"Other Real Property Tax Items":560,"Sales and Use Tax":72558,"Other Non-Property Taxes":4572,"Charges for Services":233497,"Use and Sale of Property":28132,"Other Local Revenues":982,"State Aid":44283,"Federal Aid":50564},"debt_end":2533720,"debt_by":{"Bond":2533720},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":38551,"own_levy":38551,"full_value":18510339,"rate":2.0826739045676,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":42406,"own_levy":42406,"full_value":18824573,"rate":2.25269385924451,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":46646,"own_levy":46646,"full_value":21109887,"rate":2.20967549471013,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":53634,"own_levy":53634,"full_value":23049782,"rate":2.32687667067741,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":56400,"own_levy":56400,"full_value":24295729,"rate":2.3213956658802,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":76480,"own_levy":76480,"full_value":27124694,"rate":2.81957097838597,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":35592,"proposed":37054,"limit":36685,"diff":-369,"override":true,"levy_growth_pct":4.11,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":37054,"proposed":37795,"limit":37795,"diff":0,"override":true,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":37795,"proposed":38551,"limit":38494,"diff":-57,"override":true,"levy_growth_pct":2,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":38551,"proposed":42406,"limit":39102,"diff":-3304,"override":true,"levy_growth_pct":10,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":42406,"proposed":46646,"limit":43254,"diff":-3392,"override":true,"levy_growth_pct":10,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":46646,"proposed":53634,"limit":47807,"diff":-5827,"override":true,"levy_growth_pct":14.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":53634,"proposed":56400,"limit":54789,"diff":-1611,"override":true,"levy_growth_pct":5.16,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":56400,"proposed":76480,"limit":58224,"diff":-18256,"override":true,"levy_growth_pct":35.6,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":76480,"proposed":174406,"limit":78025,"diff":-96381,"override":true,"levy_growth_pct":128.04,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"Moderate Fiscal Stress","fiscal_score":58.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":1.149,"fb":178777,"exp":155597,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.6284,"fb":124238,"exp":197700,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":-0.2031,"fb":-100394,"exp":494298,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":489,"denom_kind":"capita","afr_year":2025,"op_exp":971743,"op_rev":617944,"op_exp_per":1987,"prop_tax_per":375,"state_aid_share":7.2,"sales_tax_share":11.7,"prop_tax_share":29.7,"debt_service_share":30.1,"debt_end":2533720,"debt_per":5181,"exp_growth_5y":168.9,"rev_growth_5y":34,"gf_result":-275787,"fb_ratio":-20.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"Moderate Fiscal Stress","fsms_score":58.3,"fsms_env":"No Designation","levy_latest":76480,"levy_year":2026,"levy_growth":98.4,"levy_growth_span":"2021–2026","fv_rate":2.82,"cap_overrides":[2022,2023,2024,2025,2026,2027],"cap_exceeded":[2022,2023,2024,2025,2026,2027],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1299,"pctile":82,"n":47},"prop_tax_per":{"median":389,"pctile":46,"n":47},"debt_per":{"median":1292,"pctile":94,"n":43},"debt_service_share":{"median":6.2,"pctile":95,"n":47},"state_aid_share":{"median":5.9,"pctile":65,"n":47},"sales_tax_share":{"median":9.4,"pctile":61,"n":47},"fb_ratio":{"median":45,"pctile":1,"n":46},"exp_growth_5y":{"median":23.1,"pctile":99,"n":47},"levy_growth":{"median":14.6,"pctile":99,"n":47},"fsms_score":{"median":3.3,"pctile":99,"n":44}},"flags":[{"id":"fb_low","label":"Low fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was -20.3% of gross expenditures (FY 2025); threshold < 5%.","src":["fsms-ind1-muni-2025"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $5,827, override planned), 2025 (by $1,611, override planned), 2026 (by $18,256, override planned), 2027 (by $96,381, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"fsms_stress","label":"OSC: Moderate Fiscal Stress","detail":"OSC Fiscal Stress Monitoring System designation for FY 2025 (fiscal score 58.3).","src":["fsms-muni-2025"]}]}