{"fid":"ontario-county/village-phelps","entity_id":"ontario-county/village-phelps","name":"Village of Phelps","kind":"village","kind_label":"Village","county":"Ontario","region":"rochester","osc_code":"320465803870","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Phelps","population":{"value":1850,"year":2025,"base2020":1872,"src":"popest-2025","loc":"Phelps village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":2036799,"op_exp":1750544,"gf_rev":1382109,"gf_exp":1313169,"gf_rev_all":1382109,"gf_exp_all":1313169,"prop_tax":479076,"sales_tax":435362,"state_aid":36581,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":290724,"Public Safety":196691,"Transportation":403931,"Culture and Recreation":189322,"Sanitation":297292,"Community Services":18130,"Employee Benefits":174880,"Utilities":179574},"rev_by":{"Real Property Taxes and Assessments":473498,"Other Real Property Tax Items":5578,"Sales and Use Tax":435362,"Other Non-Property Taxes":16993,"Charges for Services":678427,"Charges to Other Governments":173627,"Use and Sale of Property":151160,"Other Local Revenues":65573,"State Aid":36581},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":1967678,"op_exp":1867009,"gf_rev":1343094,"gf_exp":1433435,"gf_rev_all":1343094,"gf_exp_all":1433435,"prop_tax":488950,"sales_tax":459132,"state_aid":13279,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":360930,"Public Safety":150197,"Transportation":552835,"Culture and Recreation":138115,"Sanitation":245935,"Community Services":59557,"Employee Benefits":181077,"Utilities":178363},"rev_by":{"Real Property Taxes and Assessments":482749,"Other Real Property Tax Items":6201,"Sales and Use Tax":459132,"Other Non-Property Taxes":16187,"Charges for Services":661429,"Charges to Other Governments":129764,"Use and Sale of Property":183011,"Other Local Revenues":15926,"State Aid":13279},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":2256073.38,"op_exp":1942420.08,"gf_rev":1596844.41,"gf_exp":1464466.37,"gf_rev_all":1596844.41,"gf_exp_all":1464466.37,"prop_tax":499169.2,"sales_tax":436556.79,"state_aid":276789.1,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":298361.1,"Public Safety":184214.46,"Transportation":681111.98,"Culture and Recreation":115957,"Sanitation":251258.19,"Community Services":20246.05,"Employee Benefits":186195.3,"Utilities":205076},"rev_by":{"Real Property Taxes and Assessments":492100.53,"Other Real Property Tax Items":7068.67,"Sales and Use Tax":436556.79,"Other Non-Property Taxes":15016.03,"Charges for Services":691867.07,"Charges to Other Governments":135748.17,"Use and Sale of Property":156961.18,"Other Local Revenues":43965.84,"State Aid":276789.1},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":2113375.52,"op_exp":1775149.53,"gf_rev":1479940.39,"gf_exp":1274599.92,"gf_rev_all":1479940.39,"gf_exp_all":1274599.92,"prop_tax":504848.33,"sales_tax":548866.13,"state_aid":16583.62,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":377359.51,"Public Safety":225502.88,"Transportation":342963.59,"Culture and Recreation":122924.19,"Sanitation":289308.34,"Community Services":28615.65,"Employee Benefits":196446.23,"Utilities":192029.14},"rev_by":{"Real Property Taxes and Assessments":501942.76,"Other Real Property Tax Items":2905.57,"Sales and Use Tax":548866.13,"Other Non-Property Taxes":14003.59,"Charges for Services":664394.1,"Charges to Other Governments":150067.38,"Use and Sale of Property":161892.75,"Other Local Revenues":52719.62,"State Aid":16583.62},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":2255220.41,"op_exp":1802210.83,"gf_rev":1571159.78,"gf_exp":1269288.86,"gf_rev_all":1571159.78,"gf_exp_all":1269288.86,"prop_tax":517229.55,"sales_tax":581885.19,"state_aid":25610.82,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":432185.84,"Public Safety":205001.15,"Transportation":298708.7,"Culture and Recreation":130660.6,"Sanitation":305714.63,"Community Services":26473.55,"Employee Benefits":165834.08,"Utilities":237632.28},"rev_by":{"Real Property Taxes and Assessments":511982,"Other Real Property Tax Items":5247.55,"Sales and Use Tax":581885.19,"Other Non-Property Taxes":14182.89,"Charges for Services":713272.56,"Charges to Other Governments":152687.97,"Use and Sale of Property":225131.43,"Other Local Revenues":25220,"State Aid":25610.82},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":2519758.98,"op_exp":2124196.06,"gf_rev":1710690.03,"gf_exp":1414083.44,"gf_rev_all":1710690.03,"gf_exp_all":1414083.44,"prop_tax":526899.66,"sales_tax":584633.69,"state_aid":161490.57,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":365666.62,"Public Safety":246727.84,"Transportation":481913.08,"Culture and Recreation":128546.72,"Sanitation":417732.38,"Community Services":28005.73,"Employee Benefits":184898.05,"Utilities":270705.64},"rev_by":{"Real Property Taxes and Assessments":522222,"Other Real Property Tax Items":4677.66,"Sales and Use Tax":584633.69,"Other Non-Property Taxes":13261.28,"Charges for Services":772484.86,"Charges to Other Governments":153401.61,"Use and Sale of Property":279958.67,"Other Local Revenues":27628.64,"State Aid":161490.57},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":2391480.97,"op_exp":2515859.34,"gf_rev":1620664.37,"gf_exp":1752465.34,"gf_rev_all":1620664.37,"gf_exp_all":1752465.34,"prop_tax":537540.14,"sales_tax":593489.65,"state_aid":28995.54,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":470429.66,"Public Safety":292966.48,"Transportation":540083.09,"Culture and Recreation":175764.72,"Sanitation":434668.5,"Community Services":56936.51,"Employee Benefits":226367.48,"Utilities":318642.9},"rev_by":{"Real Property Taxes and Assessments":532457.47,"Other Real Property Tax Items":5082.67,"Sales and Use Tax":593489.65,"Other Non-Property Taxes":12229.84,"Charges for Services":762127.35,"Charges to Other Governments":158263.81,"Use and Sale of Property":268347.44,"Other Local Revenues":30487.2,"State Aid":28995.54},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":492101,"own_levy":492101,"full_value":86412762,"rate":5.6947722606066,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":501943,"own_levy":501943,"full_value":91646362,"rate":5.4769549935872,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":511982,"own_levy":511982,"full_value":93530485,"rate":5.47395857083388,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":522222,"own_levy":522222,"full_value":103237540,"rate":5.05845063723913,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":532666,"own_levy":532666,"full_value":117373810,"rate":4.538201494865,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":543319,"own_levy":543319,"full_value":124711782,"rate":4.35659719784936,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":463717,"proposed":472992,"limit":474626,"diff":1634,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":472992,"proposed":482452,"limit":482666,"diff":214,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":482452,"proposed":492101,"limit":494645,"diff":2544,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":492101,"proposed":501943,"limit":501943,"diff":0,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":501943,"proposed":511982,"limit":514468,"diff":2486,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":511982,"proposed":522222,"limit":529079,"diff":6857,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":522222,"proposed":532666,"limit":547388,"diff":14722,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":532666,"proposed":543319,"limit":559920,"diff":16601,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":543319,"proposed":554185,"limit":567824,"diff":13639,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":26.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2022"},{"year":2023,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2023"},{"year":2024,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2025,"ratio":0.5665,"fb":992804.72,"exp":1752465.34,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1850,"denom_kind":"capita","afr_year":2025,"op_exp":2515859.34,"op_rev":2391480.97,"op_exp_per":1360,"prop_tax_per":291,"state_aid_share":1.2,"sales_tax_share":24.8,"prop_tax_share":22.5,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":29.5,"rev_growth_5y":6,"gf_result":-131800.96999999997,"fb_ratio":56.7,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":543319,"levy_year":2026,"levy_growth":10.4,"levy_growth_span":"2021–2026","fv_rate":4.36,"cap_overrides":[],"cap_exceeded":[],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1299,"pctile":52,"n":47},"prop_tax_per":{"median":389,"pctile":29,"n":47},"debt_service_share":{"median":6.2,"pctile":5,"n":47},"state_aid_share":{"median":5.9,"pctile":6,"n":47},"sales_tax_share":{"median":9.4,"pctile":80,"n":47},"fb_ratio":{"median":45,"pctile":62,"n":46},"exp_growth_5y":{"median":23.1,"pctile":65,"n":47},"levy_growth":{"median":14.6,"pctile":37,"n":47},"fsms_score":{"median":3.3,"pctile":44,"n":44}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 56.7% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"filing","label":"Late AFR (FSMS not filed)","detail":"OSC FSMS lists this entity as \"Not filed\" for FY 2023, 2024: its Annual Financial Report was not filed in time to be scored. This is filing status, not a stress designation.","src":["fsms-muni-2023","fsms-muni-2024"]}]}