{"fid":"wayne-county/fd-lyons-fire-district","entity_id":null,"name":"Lyons Fire District","kind":"fire_district","kind_label":"Fire district","county":"Wayne","region":"rochester","osc_code":"541149100500","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Lyons Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":439072.44,"op_exp":342862.9,"gf_rev":439072.44,"gf_exp":342862.9,"gf_rev_all":439072.44,"gf_exp_all":342862.9,"prop_tax":430750,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":281256.36,"Employee Benefits":61606.54},"rev_by":{"Real Property Taxes and Assessments":430750,"Use and Sale of Property":131.35,"Other Local Revenues":8191.09},"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":430903.62,"op_exp":448851.51,"gf_rev":430903.62,"gf_exp":448851.51,"gf_rev_all":430903.62,"gf_exp_all":448851.51,"prop_tax":430750,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":383028.5,"Employee Benefits":65823.01},"rev_by":{"Real Property Taxes and Assessments":430750,"Use and Sale of Property":153.62,"Other Local Revenues":0},"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":432395.9,"op_exp":364169.97,"gf_rev":432395.9,"gf_exp":364169.97,"gf_rev_all":432395.9,"gf_exp_all":364169.97,"prop_tax":430750,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":288297.69,"Employee Benefits":75872.28},"rev_by":{"Real Property Taxes and Assessments":430750,"Use and Sale of Property":145.9,"Other Local Revenues":1500},"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":500609.93,"op_exp":518953,"gf_rev":500609.93,"gf_exp":518953,"gf_rev_all":500609.93,"gf_exp_all":661210,"prop_tax":430750,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":438593,"Employee Benefits":80360},"rev_by":{"Real Property Taxes and Assessments":430750,"Use and Sale of Property":69859.93,"Other Local Revenues":0},"debt_end":900000,"debt_by":{"Bond":900000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":631317.99,"op_exp":534667.23,"gf_rev":631317.99,"gf_exp":534667.23,"gf_rev_all":631317.99,"gf_exp_all":534667.23,"prop_tax":537100,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":65250,"exp_by":{"Public Safety":381337.43,"Employee Benefits":88079.8,"Debt Service":65250},"rev_by":{"Real Property Taxes and Assessments":537100,"Use and Sale of Property":93815.99,"Other Local Revenues":402},"debt_end":855000,"debt_by":{"Bond":855000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":546885.45,"op_exp":471686.44,"gf_rev":546885.45,"gf_exp":471686.44,"gf_rev_all":546885.45,"gf_exp_all":471686.44,"prop_tax":537180,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":64237.5,"exp_by":{"Public Safety":307719.74,"Employee Benefits":99729.2,"Debt Service":64237.5},"rev_by":{"Real Property Taxes and Assessments":537180,"Use and Sale of Property":7185.56,"Other Local Revenues":2519.89},"debt_end":810000,"debt_by":{"Bond":810000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":559635.64,"op_exp":459237.04,"gf_rev":559635.64,"gf_exp":459237.04,"gf_rev_all":559635.64,"gf_exp_all":459237.04,"prop_tax":557712,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":63225,"exp_by":{"Public Safety":308600.18,"Employee Benefits":87411.86,"Debt Service":63225},"rev_by":{"Real Property Taxes and Assessments":557712,"Use and Sale of Property":1898.64,"Other Local Revenues":25},"debt_end":765000,"debt_by":{"Bond":765000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":430750,"proposed":430750,"limit":444198,"diff":13448,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":430750,"proposed":430750,"limit":440727,"diff":9977,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":430750,"proposed":430750,"limit":441692,"diff":10942,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":430750,"proposed":430750,"limit":445340,"diff":14590,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":430750,"proposed":537100,"limit":450043,"diff":-87057,"override":true,"levy_growth_pct":24.69,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":537100,"proposed":537100,"limit":553111,"diff":16011,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":537100,"proposed":557712,"limit":557712,"diff":0,"override":false,"levy_growth_pct":3.84,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":557712,"proposed":557712,"limit":571845,"diff":14133,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":557712,"proposed":577429,"limit":577429,"diff":0,"override":false,"levy_growth_pct":3.54,"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":2025,"op_exp":459237.04,"op_rev":559635.64,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":99.7,"debt_service_share":13.8,"debt_end":765000,"debt_per":null,"exp_growth_5y":26.1,"rev_growth_5y":29.4,"gf_result":100398.60000000003,"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":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":2.9,"pctile":61,"n":68},"state_aid_share":{"median":0,"pctile":45,"n":68},"exp_growth_5y":{"median":32.3,"pctile":41,"n":60}},"flags":[]}