{"fid":"ontario-county/fd-gorham-fire-district","entity_id":null,"name":"Gorham Fire District","kind":"fire_district","kind_label":"Fire district","county":"Ontario","region":"rochester","osc_code":"321133204000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Gorham Fire District","series":[{"year":2020,"pe":"2020-12-31","op_rev":162539,"op_exp":82876,"gf_rev":160823,"gf_exp":82876,"gf_rev_all":160823,"gf_exp_all":157876,"prop_tax":125596,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":70098,"Employee Benefits":12778},"rev_by":{"Real Property Taxes and Assessments":125596,"Use and Sale of Property":30599,"Other Local Revenues":6344},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":160329,"op_exp":55971,"gf_rev":159022,"gf_exp":55971,"gf_rev_all":159022,"gf_exp_all":55971,"prop_tax":132825,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":45269,"Employee Benefits":10702},"rev_by":{"Real Property Taxes and Assessments":132825,"Use and Sale of Property":23385,"Other Local Revenues":4119},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":128720,"op_exp":127129,"gf_rev":127129,"gf_exp":127129,"gf_rev_all":127129,"gf_exp_all":127129,"prop_tax":123015,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":115959,"Employee Benefits":11170},"rev_by":{"Real Property Taxes and Assessments":123015,"Use and Sale of Property":1610,"Other Local Revenues":4095},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":259376,"op_exp":124546,"gf_rev":139354,"gf_exp":124546,"gf_rev_all":139354,"gf_exp_all":124546,"prop_tax":135203,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":111250,"Employee Benefits":13296},"rev_by":{"Real Property Taxes and Assessments":135203,"Use and Sale of Property":120037,"Other Local Revenues":4136},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":216932.11,"op_exp":136468,"gf_rev":141980,"gf_exp":136468,"gf_rev_all":141980,"gf_exp_all":136468,"prop_tax":137830,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":125463,"Employee Benefits":11005},"rev_by":{"Real Property Taxes and Assessments":137830,"Use and Sale of Property":74967.11,"Other Local Revenues":4135},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":154105.05,"op_exp":160712.61,"gf_rev":147709,"gf_exp":160712.61,"gf_rev_all":147709,"gf_exp_all":160712.61,"prop_tax":143599,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":22293.87,"exp_by":{"Public Safety":122333.74,"Employee Benefits":16085,"Debt Service":22293.87},"rev_by":{"Real Property Taxes and Assessments":143599,"Use and Sale of Property":6407.05,"Other Local Revenues":4099},"debt_end":80000,"debt_by":{"Bond":80000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":119220,"proposed":123133,"limit":124818,"diff":1685,"override":false,"levy_growth_pct":3.28,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":123133,"proposed":126777,"limit":127945,"diff":1168,"override":false,"levy_growth_pct":2.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":125596,"proposed":128666,"limit":130865,"diff":2199,"override":false,"levy_growth_pct":2.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":128666,"proposed":123015,"limit":133714,"diff":10699,"override":false,"levy_growth_pct":-4.39,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":123015,"proposed":135203,"limit":129213,"diff":-5990,"override":true,"levy_growth_pct":9.91,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":135203,"proposed":137830,"limit":139948,"diff":2118,"override":false,"levy_growth_pct":1.94,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":137830,"proposed":143598,"limit":143599,"diff":1,"override":false,"levy_growth_pct":4.18,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":143598,"proposed":147511,"limit":147511,"diff":0,"override":false,"levy_growth_pct":2.72,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":147511,"proposed":153004,"limit":153004,"diff":0,"override":false,"levy_growth_pct":3.72,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[{"title":"Gorham Fire District – Procurement (2026M-37)","issued":"June 26, 2026","types":"Fire District","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2025,"op_exp":160712.61,"op_rev":154105.05,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":93.2,"debt_service_share":13.9,"debt_end":80000,"debt_per":null,"exp_growth_5y":187.1,"rev_growth_5y":-3.9,"gf_result":-13003.609999999986,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2023],"cap_exceeded":[2023],"audit_count":1,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":2.9,"pctile":63,"n":68},"state_aid_share":{"median":0,"pctile":45,"n":68},"exp_growth_5y":{"median":32.3,"pctile":93,"n":60}},"flags":[]}