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

Springwater Fire District

Fire district · Livingston County · Rochester · OSC municipal code 241179808000

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

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $15,560, override planned), 2025 (by $15,265, override planned), 2026 (by $16,926, override planned), 2027 (by $2,487, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorSpringwater Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending21%2.9%74th68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years10.5%32.3%29th60AFR 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$49k$98k$146k$195k2019202020212022202320242025Revenue 2019: $166kRevenue 2020: $157kRevenue 2021: $188kRevenue 2022: $163kRevenue 2023: $168kRevenue 2024: $191kRevenue 2025: $192kSpending 2019: $155kSpending 2020: $183kSpending 2021: $142kSpending 2022: $162kSpending 2023: $195kSpending 2024: $141kSpending 2025: $157k

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)
$-27k$-8k$12k$31k$51k2019202020212022202320242025General fund result (incl. transfers) 2019: $11kGeneral fund result (incl. transfers) 2020: $9kGeneral fund result (incl. transfers) 2021: $46kGeneral fund result (incl. transfers) 2022: $-26kGeneral fund result (incl. transfers) 2023: $-27kGeneral fund result (incl. transfers) 2024: $51kGeneral fund result (incl. transfers) 2025: $35k

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$83k$165k$248k$330k2019202020212022202320242025Debt outstanding 2020: $330kDebt outstanding 2021: $297kDebt outstanding 2022: $264kDebt outstanding 2023: $212kDebt outstanding 2024: $184kDebt outstanding 2025: $155kDebt service 2019: $0kDebt service 2020: $0kDebt service 2021: $33kDebt service 2022: $33kDebt service 2023: $33kDebt service 2024: $33kDebt service 2025: $33k

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
2019 (FYE 2019-12-31)$166,342$155,468$166,328$155,468$154,275$0$0$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$157,371$182,982$157,362$147,933$157,360$0$0$0$330,077afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$188,343$142,122$188,343$142,122$159,815$0$0$33,008$297,069afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$163,383$162,119$196,374$222,127$163,011$0$0$33,008$264,061afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$167,951$195,192$167,942$195,192$166,271$0$0$33,008$212,399afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$191,303$140,683$191,294$140,683$187,733$0$0$33,008$183,958afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$192,010$157,045$192,001$157,045$192,000$0$0$33,008$154,905afr-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).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$154,501$154,275$160,486$6,211-0.1%No
2020$154,275$157,360$159,988$2,6282%No
2021$157,360$159,815$162,790$2,9751.6%No
2022$159,815$163,011$166,236$3,2252%No
2023$163,011$166,271$169,513$3,2422%No
2024$166,271$187,733$172,173$-15,56012.9%Yes
2025$170,000$192,000$176,735$-15,26512.9%Yes
2026$200,867$223,060$206,134$-16,92611.1%Yes
2027$223,060$231,533$229,046$-2,4873.8%Yes

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-springwater-fire-district.json