{"fid":"ulster-county/fd-accord-fire-district","entity_id":null,"name":"Accord Fire District","kind":"fire_district","kind_label":"Fire district","county":"Ulster","region":"mid-hudson","osc_code":"511171701000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Accord Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":723374.08,"op_exp":478841.83,"gf_rev":723374.08,"gf_exp":478841.83,"gf_rev_all":723374.08,"gf_exp_all":478841.83,"prop_tax":709350,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":333286.36,"Employee Benefits":145555.47},"rev_by":{"Real Property Taxes and Assessments":709350,"Use and Sale of Property":8468.62,"Other Local Revenues":5555.46},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":788237.83,"op_exp":442742,"gf_rev":788237.83,"gf_exp":442742,"gf_rev_all":788237.83,"gf_exp_all":442742,"prop_tax":738008,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":343233,"Employee Benefits":99509},"rev_by":{"Real Property Taxes and Assessments":738008,"Use and Sale of Property":47457.83,"Other Local Revenues":2772},"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":783751,"op_exp":530221,"gf_rev":783751,"gf_exp":530221,"gf_rev_all":783751,"gf_exp_all":530221,"prop_tax":760839,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":426620,"Employee Benefits":103601},"rev_by":{"Real Property Taxes and Assessments":760839,"Use and Sale of Property":1820,"Other Local Revenues":21092},"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":841157.53,"op_exp":1418113.51,"gf_rev":841157.53,"gf_exp":1418113.51,"gf_rev_all":841157.53,"gf_exp_all":1418113.51,"prop_tax":787852,"sales_tax":0,"state_aid":25107.12,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":1316303.57,"Employee Benefits":101809.94},"rev_by":{"Real Property Taxes and Assessments":787852,"Use and Sale of Property":2513.91,"Other Local Revenues":25684.5,"State Aid":25107.12},"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":888271.87,"op_exp":1119657.54,"gf_rev":888271.87,"gf_exp":1119657.54,"gf_rev_all":888271.87,"gf_exp_all":1119657.54,"prop_tax":819520,"sales_tax":0,"state_aid":33302.91,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":1015087.37,"Employee Benefits":104570.17},"rev_by":{"Real Property Taxes and Assessments":819520,"Use and Sale of Property":19136.95,"Other Local Revenues":16312.01,"State Aid":33302.91},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":673311,"proposed":709350,"limit":698246,"diff":-11104,"override":true,"levy_growth_pct":5.35,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":709350,"proposed":738008,"limit":738008,"diff":0,"override":false,"levy_growth_pct":4.04,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":738008,"proposed":760839,"limit":760839,"diff":0,"override":false,"levy_growth_pct":3.09,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":760839,"proposed":787852,"limit":787852,"diff":0,"override":false,"levy_growth_pct":3.55,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":787852,"proposed":819520,"limit":819520,"diff":0,"override":false,"levy_growth_pct":4.02,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":819520,"proposed":835910,"limit":850957,"diff":15047,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":835910,"proposed":880654,"limit":880654,"diff":0,"override":false,"levy_growth_pct":5.35,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":880654,"proposed":898267,"limit":924766,"diff":26499,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2023,"op_exp":1119657.54,"op_rev":888271.87,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":3.7,"sales_tax_share":null,"prop_tax_share":92.3,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":133.8,"rev_growth_5y":22.8,"gf_result":-231385.67000000004,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[],"cap_exceeded":[],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":21,"n":170},"state_aid_share":{"median":0,"pctile":94,"n":170},"exp_growth_5y":{"median":23.1,"pctile":88,"n":161}},"flags":[{"id":"structural_deficit","label":"Recurring deficits","detail":"General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2022, 2023, and operating funds overall spent more than they took in in 2022, 2023 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.","src":["afr-2022","afr-2023"],"calc":true},{"id":"filing","label":"No recent AFR in OSC data","detail":"Most recent Annual Financial Report year in OSC bulk data: 2023. This is filing status, not a stress designation.","src":["afr-2025"]}]}