Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Fire districts › Overlapping entities

Mount Morris Fire District

Fire district · Livingston County · Rochester · OSC municipal code 241155500100

Fire districts have no Census population; per-capita figures are not calculated.

No indicator flags.

Compared with Rochester fire districts

IndicatorMount Morris Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending44%2.9%93rd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years29.1%32.3%46th60AFR 2021–2025 (our calc)

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$70k$140k$210k$280k20212022202320242025Revenue 2021: $202kRevenue 2022: $218kRevenue 2023: $257kRevenue 2024: $217kRevenue 2025: $219kSpending 2021: $164kSpending 2022: $180kSpending 2023: $149kSpending 2024: $280kSpending 2025: $211k

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-64k$-21k$22k$65k$109k20212022202320242025General fund result (incl. transfers) 2021: $38kGeneral fund result (incl. transfers) 2022: $38kGeneral fund result (incl. transfers) 2023: $109kGeneral fund result (incl. transfers) 2024: $-64kGeneral fund result (incl. transfers) 2025: $7k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$194k$387k$581k$774k20212022202320242025Debt outstanding 2022: $300kDebt outstanding 2023: $774kDebt outstanding 2024: $674kDebt outstanding 2025: $615kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $6kDebt service 2024: $144kDebt service 2025: $93k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2021 (FYE 2021-12-31)$202,058$163,879$202,058$163,879$200,000$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$218,101$179,785$218,101$179,785$204,000$0$1,500$0$300,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$257,159$148,642$257,159$148,642$207,037$0$50,000$5,983$774,400afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$216,585$280,168$216,585$280,168$211,178$0$0$144,241$674,400afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$218,578$211,491$218,578$211,491$218,500$0$0$93,079$615,000afr-2025 ⓘ · debt-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A). No AFR data in OSC bulk files for 2019, 2020 (left blank, not estimated).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2022$200,000$204,000$204,367$3672%No
2023$204,000$207,037$209,591$2,5541.5%No
2024$207,037$211,178$222,791$11,6132%No
2025$211,178$218,501$220,639$2,1383.5%No
2026$218,501$222,871$227,282$4,4112%No

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

No OSC audits matched by name for this entity (osc-audits ⓘ).

Profile data as JSON: /api/entity/livingston-county/fd-mount-morris-fire-district.json