{"fid":"monroe-county/west-irondequoit-csd","entity_id":"monroe-county/west-irondequoit-csd","name":"West Irondequoit Central School District","kind":"school_district","kind_label":"School district","county":"Monroe","region":"rochester","osc_code":"260641900300","beds":"260803","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"West Irondequoit Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":73702677,"op_exp":73910232,"gf_rev":70002081,"gf_exp":69920294,"gf_rev_all":70002877,"gf_exp_all":76823087,"prop_tax":39214935,"sales_tax":3445131,"state_aid":26240673,"federal_aid":2221048,"debt_service":2620405,"exp_by":{"General Government":9239207,"Education":43843984,"Culture and Recreation":58876,"Employee Benefits":18147760,"Debt Service":2620405},"rev_by":{"Real Property Taxes and Assessments":31886601,"Other Real Property Tax Items":7328334,"Sales and Use Tax":3445131,"Charges for Services":288555,"Use and Sale of Property":1036727,"Charges to Other Governments":27322,"Other Local Revenues":1228286,"State Aid":26240673,"Federal Aid":2221048},"debt_end":13565000,"debt_by":{"Bond":13565000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":76072658,"op_exp":73075213,"gf_rev":72569067,"gf_exp":69157769,"gf_rev_all":72569067,"gf_exp_all":70911604,"prop_tax":40398951,"sales_tax":3639290,"state_aid":27652160,"federal_aid":2133391,"debt_service":2601250,"exp_by":{"General Government":9282811,"Education":42943256,"Culture and Recreation":56472,"Employee Benefits":18191424,"Debt Service":2601250},"rev_by":{"Real Property Taxes and Assessments":33376350,"Other Real Property Tax Items":7022601,"Sales and Use Tax":3639290,"Charges for Services":218346,"Use and Sale of Property":875653,"Charges to Other Governments":38189,"Other Local Revenues":1116678,"State Aid":27652160,"Federal Aid":2133391},"debt_end":15090382,"debt_by":{"Bond":11465000,"Bond Anticipation Note":3625382},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":76029718,"op_exp":79370877,"gf_rev":72738772,"gf_exp":70683270,"gf_rev_all":72788559,"gf_exp_all":70880861,"prop_tax":41100127,"sales_tax":4049826,"state_aid":26517147,"federal_aid":2776467,"debt_service":7839967,"exp_by":{"General Government":9204534,"Education":42993968,"Culture and Recreation":58152,"Employee Benefits":19274256,"Debt Service":7839967},"rev_by":{"Real Property Taxes and Assessments":34398452,"Other Real Property Tax Items":6701675,"Sales and Use Tax":4049826,"Charges for Services":115274,"Use and Sale of Property":511454,"Charges to Other Governments":44636,"Other Local Revenues":914787,"State Aid":26517147,"Federal Aid":2776467},"debt_end":12825382,"debt_by":{"Bond":12825382,"Bond Anticipation Note":0},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":84588561,"op_exp":81778232,"gf_rev":78179128,"gf_exp":75526040,"gf_rev_all":78179128,"gf_exp_all":76583573,"prop_tax":41479180,"sales_tax":4581528,"state_aid":31364490,"federal_aid":4867611,"debt_service":2910165,"exp_by":{"General Government":9862412,"Education":48821516,"Culture and Recreation":60815,"Employee Benefits":20123324,"Debt Service":2910165},"rev_by":{"Real Property Taxes and Assessments":35180977,"Other Real Property Tax Items":6298203,"Sales and Use Tax":4581528,"Charges for Services":105622,"Use and Sale of Property":422244,"Charges to Other Governments":56582,"Other Local Revenues":1711304,"State Aid":31364490,"Federal Aid":4867611},"debt_end":10180000,"debt_by":{"Bond":10180000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":93410880,"op_exp":88838831,"gf_rev":85585772,"gf_exp":80853804,"gf_rev_all":85586557,"gf_exp_all":81394139,"prop_tax":42712395,"sales_tax":4934155,"state_aid":37306248,"federal_aid":5399630,"debt_service":2842200,"exp_by":{"General Government":12068861,"Education":52796346,"Culture and Recreation":156833,"Employee Benefits":20974591,"Debt Service":2842200},"rev_by":{"Real Property Taxes and Assessments":36670707,"Other Real Property Tax Items":6041688,"Sales and Use Tax":4934155,"Charges for Services":103516,"Use and Sale of Property":1421803,"Charges to Other Governments":47674,"Other Local Revenues":1485459,"State Aid":37306248,"Federal Aid":5399630},"debt_end":7565000,"debt_by":{"Bond":7565000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":105505416,"op_exp":93064481,"gf_rev":96386364,"gf_exp":83956564,"gf_rev_all":96395214,"gf_exp_all":92257144,"prop_tax":43672392,"sales_tax":4663790,"state_aid":46055765,"federal_aid":6433236,"debt_service":1564600,"exp_by":{"General Government":13191838,"Education":57179584,"Culture and Recreation":180884,"Employee Benefits":20947575,"Debt Service":1564600},"rev_by":{"Real Property Taxes and Assessments":38112746,"Other Real Property Tax Items":5559646,"Sales and Use Tax":4663790,"Charges for Services":189244,"Use and Sale of Property":2326244,"Charges to Other Governments":41132,"Other Local Revenues":2123613,"State Aid":46055765,"Federal Aid":6433236},"debt_end":6180000,"debt_by":{"Bond":6180000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":107384460,"op_exp":97349058,"gf_rev":99406965,"gf_exp":89659069,"gf_rev_all":99406965,"gf_exp_all":90233667,"prop_tax":44670778,"sales_tax":4741881,"state_aid":49197287,"federal_aid":4087876,"debt_service":889675,"exp_by":{"General Government":15240747,"Education":58187301,"Culture and Recreation":192614,"Employee Benefits":22838721,"Debt Service":889675},"rev_by":{"Real Property Taxes and Assessments":39364779,"Other Real Property Tax Items":5305999,"Sales and Use Tax":4741881,"Charges for Services":102148,"Use and Sale of Property":2668741,"Charges to Other Governments":36609,"Other Local Revenues":1879140,"State Aid":49197287,"Federal Aid":4087876},"debt_end":17960000,"debt_by":{"Bond":5570000,"Bond Anticipation Note":12390000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":38290570,"proposed":39135194,"limit":39136194,"diff":1000,"override":false,"levy_growth_pct":2.21,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":39136194,"proposed":40242914,"limit":40242914,"diff":0,"override":false,"levy_growth_pct":2.83,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":40242914,"proposed":40978320,"limit":40978320,"diff":0,"override":false,"levy_growth_pct":1.83,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":40978320,"proposed":41568692,"limit":41568693,"diff":1,"override":false,"levy_growth_pct":1.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":41273363,"proposed":42503672,"limit":42504672,"diff":1000,"override":false,"levy_growth_pct":2.98,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":42503672,"proposed":43479852,"limit":43480852,"diff":1000,"override":false,"levy_growth_pct":2.3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":43479852,"proposed":44454364,"limit":44454364,"diff":0,"override":false,"levy_growth_pct":2.24,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":44454364,"proposed":45666465,"limit":45666465,"diff":0,"override":false,"levy_growth_pct":2.73,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":45666465,"proposed":46598023,"limit":46598023,"diff":0,"override":false,"levy_growth_pct":2.04,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0437,"fb":3547598,"exp":81394139,"xfer":306094,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0446,"fb":3751353,"exp":92257144,"xfer":8100000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0448,"fb":4024453,"exp":90233667,"xfer":405000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":77452765,"spend_pct":2.67,"levy":41273363,"levy_pct":0.72,"limit":41568693,"levy_wo_excl":41273363,"vs_limit":295330,"enr":3630,"fb_unres":3098110,"fb_unres_pct":4,"fb_restricted":10445612,"spend_per_pupil":21337,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":82403923,"spend_pct":6.39,"levy":42503672,"levy_pct":2.98,"limit":42504672,"levy_wo_excl":42503672,"vs_limit":1000,"enr":3588,"fb_unres":3296157,"fb_unres_pct":4,"fb_restricted":13661562,"spend_per_pupil":22967,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":88689971,"spend_pct":7.63,"levy":43479852,"levy_pct":2.3,"limit":43480852,"levy_wo_excl":43479852,"vs_limit":1000,"enr":3597,"fb_unres":3547599,"fb_unres_pct":4,"fb_restricted":7990989,"spend_per_pupil":24657,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":93783857,"spend_pct":5.74,"levy":44454364,"levy_pct":2.24,"limit":44446701,"levy_wo_excl":44446701,"vs_limit":0,"enr":3500,"fb_unres":3751354,"fb_unres_pct":4,"fb_restricted":14581721,"spend_per_pupil":26795,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":100611335,"spend_pct":7.28,"levy":45666465,"levy_pct":2.73,"limit":45666465,"levy_wo_excl":45666465,"vs_limit":0,"enr":3557,"fb_unres":4026453,"fb_unres_pct":4,"fb_restricted":10049430,"spend_per_pupil":28285,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":105572417,"spend_pct":4.93,"levy":46598023,"levy_pct":2.04,"limit":46598023,"levy_wo_excl":46598023,"vs_limit":0,"enr":3457,"fb_unres":4222896,"fb_unres_pct":4,"fb_restricted":17829079,"spend_per_pupil":30539,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":1187,"no":377,"pct_yes":75.9,"sixty":false,"props":[{"result":"P","yes":1226,"no":320,"purpose":"Cap Reserve"},{"result":"P","yes":1261,"no":299,"purpose":"Land Acquisition"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":1437,"no":591,"pct_yes":70.9,"sixty":false,"props":[{"result":"P","yes":1183,"no":850,"purpose":"Captial Project"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":1237,"no":436,"pct_yes":73.9,"sixty":false,"props":[{"result":"P","yes":1322,"no":352,"purpose":"Capital Reserve"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":1364,"no":424,"pct_yes":76.3,"sixty":false,"props":[{"result":"P","yes":1459,"no":327,"purpose":"Capital Project"},{"result":"P","yes":1389,"no":392,"purpose":"Capital Reserve Fund"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":1163,"no":354,"pct_yes":76.7,"sixty":false,"props":[{"result":"P","yes":1224,"no":298,"purpose":"Capital Project"},{"result":"P","yes":1318,"no":200,"purpose":"Additional State Aid for EPC"}],"src":"vote-2026-27"}],"audits":[{"title":"West Irondequoit Central School District – Emergency Drills (2025M-85)","issued":"November 7, 2025","types":"School District","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85"},{"title":"West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)","issued":"August 19, 2016","types":"School District","topics":"Financial Condition, Payroll/Employee Benefits","url":"https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":3500,"denom_kind":"pupil","afr_year":2025,"op_exp":97349058,"op_rev":107384460,"op_exp_per":27814,"prop_tax_per":12763,"state_aid_share":45.8,"sales_tax_share":null,"prop_tax_share":41.6,"debt_service_share":0.9,"debt_end":17960000,"debt_per":5131,"exp_growth_5y":22.7,"rev_growth_5y":41.2,"gf_result":9173298,"fb_ratio":4.5,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":30539,"levy_latest":46598023,"levy_year":"2026-27","levy_growth":12.9,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":2.04,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":76.7,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31591.5,"pctile":13,"n":60},"prop_tax_per":{"median":11484.5,"pctile":58,"n":60},"debt_per":{"median":17733.5,"pctile":8,"n":58},"debt_service_share":{"median":7.1,"pctile":7,"n":61},"state_aid_share":{"median":52.6,"pctile":34,"n":61},"fb_ratio":{"median":4.4,"pctile":61,"n":60},"exp_growth_5y":{"median":22.7,"pctile":51,"n":61},"levy_growth":{"median":12.6,"pctile":53,"n":60},"spend_per_pupil":{"median":33965.5,"pctile":14,"n":60},"fsms_score":{"median":3.3,"pctile":21,"n":60}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $10,180,000 (2022) to $17,960,000 (2025), +76%.","src":["debt-2022","debt-2025"],"calc":true}]}