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

Marion Fire District

Fire district · Wayne County · Rochester · OSC municipal code 541151305500

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

Flags

Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2024, and operating funds overall spent more than they took in in 2023, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2024 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $3,619). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorMarion Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending0%2.9%22nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years910.2%32.3%99th60AFR 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$341k$681k$1.0M$1.4M2019202020212022202320242025Revenue 2019: $232kRevenue 2020: $246kRevenue 2021: $255kRevenue 2022: $246kRevenue 2023: $232kRevenue 2024: $284kRevenue 2025: $290kSpending 2019: $158kSpending 2020: $67kSpending 2021: $135kSpending 2022: $96kSpending 2023: $301kSpending 2024: $159kSpending 2025: $1.4M

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)
$-24k$-12k$0k$12k$24k2019202020212022202320242025General fund result (incl. transfers) 2019: $-5kGeneral fund result (incl. transfers) 2020: $24kGeneral fund result (incl. transfers) 2021: $-19kGeneral fund result (incl. transfers) 2022: $8kGeneral fund result (incl. transfers) 2023: $-24kGeneral fund result (incl. transfers) 2024: $-3kGeneral fund result (incl. transfers) 2025: $1k

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

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)$232,002$157,782$230,232$235,689$230,146$0$0$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$246,057$66,550$244,529$220,847$232,447$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$255,408$134,877$254,972$274,458$234,771$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$245,925$96,145$245,243$237,088$242,671$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$231,577$301,310$417,439$441,492$224,261$0$0$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$283,731$158,602$301,531$304,674$233,423$0$0$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$290,243$1,362,590$1,490,954$1,489,607$242,853$0$0$0–afr-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$225,681$230,146$230,195$492%No
2020$230,146$232,447$235,547$3,1001%No
2021$232,447$234,771$236,970$2,1991%No
2022$234,771$242,671$242,671$03.4%No
2023$242,671$224,261$249,282$25,021-7.6%No
2024$224,261$233,423$233,423$04.1%No
2025$233,423$242,853$239,234$-3,6194%No
2026$242,853$249,271$249,271$02.6%No
2027$249,271$257,130$257,130$03.2%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/wayne-county/fd-marion-fire-district.json