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Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 SF - Special District(s) Fire Protection Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $25,197.00 $130.00 $2,541.00 Total for Payables $25,197.00 $130.00 $2,541.00 Total for Liabilities $25,197.00 $130.00 $2,541.00 Fund Balance Restricted Fund Balance 895 - Restricted for Service Award Program $2,824,524.00 $2,601,939.00 $2,390,755.00 Total for Restricted Fund Balance $2,824,524.00 $2,601,939.00 $2,390,755.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance - $26,773.00 $37,986.00 915 - Assigned Unappropriated Fund Balance $166,487.00 $150,703.00 $169,252.00 Total for Assigned Fund Balance $166,487.00 $177,476.00 $207,238.00 Total for Fund Balance $2,991,011.00 $2,779,415.00 $2,597,993.00 Total for Liabilities, Deferred Inflows and Fund Balances $3,016,208.00 $2,779,545.00 $2,600,534.00 40 OSC Municipality Code 140308300000