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09.11.23
AGENDA City Council Monday, September 11, 2023 Lorraine H. Morton Civic Center, James C. Lytle City Council Chambers, Room 2800 5:30 PM Join Zoom Meeting: https://us06web.zoom.us/j/89513570899?pwd=VDNNR3EvbzRRW ndjQzFKam5GS2hhdz09 Meeting ID: 895 1357 0899 Passcode: 814942 Those wishing to make public comments at the Administrative & Public Works Committee, Planning & Development Committee or City Council meetings may submit written comments in advance or sign up to provide public comment by phone or video during the meeting by completing the City Clerk's Office's online form at www.cityofevanston.org/government/city- clerk/public-comment-sign-up or by calling/texting 847-448-4311. Community members may watch the City Council meeting online at www.cityofevanston.org/channel16 or on Cable Channel 16. The City of Evanston is committed to making all public meetings accessible to persons with disabilities. Any citizen needing mobility or communications access assistance should contact 847-866-2919 (Voice) or 847-866-5095 (TTY). Requests for access assistance must be made 48 hours (two working days) in advance. Requests received with less than 48 hours (two working days) advance notice will be attempted using best efforts, but cannot be guaranteed. Page (I) ROLL CALL - COUNCILMEMBER WYNNE (II) MAYOR PUBLIC ANNOUNCEMENTS AND PROCLAMATIONS National Suicide Prevention + Action Month - September 2023 National Diaper Need Awareness Week - September 18-23, 2023 Page 1 of 468 (III) CITY MANAGER PUBLIC ANNOUNCEMENTS ADA / Disability Services Rodent Control Program Update (IV) COMMUNICATIONS: CITY CLERK (V) PUBLIC COMMENT Members of the public are welcome to speak at City Council meetings. As part of the Council agenda, a period for public comments shall be offered at the commencement of each regular Council meeting. Public comments will be noted in the City Council Minutes and become part of the official record. Those wishing to speak should sign their name and the agenda item or non-agenda topic to be addressed on a designated participation sheet. If there are five or fewer speakers, fifteen minutes shall be provided for Public Comment. If there are more than five speakers, a period of forty-five minutes shall be provided for all comment, and no individual shall speak longer than three minutes. The Mayor will allocate time among the speakers to ensure that Public Comment does not exceed forty-five minutes. The business of the City Council shall commence forty-five minutes after the beginning of Public Comment. Councilmembers do not respond during Public Commen t. Public Comment is intended to foster dialogue in a respectful and civil manner. Any person who makes such remarks, or who utters loud, threatening, personal or abusive language, or engages in any other disorderly conduct which disrupts, disturbs or othe rwise impedes the orderly conduct of a meeting shall, at the discretion of the mayor or presiding officer, be barred from further participation during that meeting. Public comments are requested to be made with these guidelines in mind. (VI) CONSENT AGENDA - CITY COUNCIL MINUTES M1. Approval of the Minutes of the Regular City Council meeting of August 28, 2023 Staff recommends the approval of the Minutes of the Regular City Council meeting of August 28, 2023. For Action Approval of the Minutes of the Regular City Council meeting of August 28, 2023 9 - 31 Page 2 of 468 (VII) CONSENT AGENDA - ADMINISTRATION & PUBLIC WORKS COMMITTEE A1. Approval of the City of Evanston Payroll and Bills List Staff recommends City Council approval of the City of Evanston Payroll for the period of July 31, 2023, through August 13, 2023, in the amount of $3,650,596.08, August 14, 2023, through August 27, 2023, in the amount of 3,131,776.89. Bills List for August 29, 2023, in the amount of $4,958,084.11 For Action Approval of the City of Evanston Payroll and Bills List 32 - 56 A2. Approval of Contract with Jasco Electric Corporation for the James Park Athletic Lighting (Bid 23-39) Staff recommends that the City Council authorize the City Manager to execute a contract with Jasco Electric Corporation (5515 Wilmot Road, McHenry, Illinois 60051) for the James Park Athletic Lighting Project (Bid 23-39) in the amount of $1,457,301.00. This contractor has requested a waiver of the City's M/W/D/EBE goals and Local Employment Program requirements. Funding will be from the Capital Improvement Fund 2022 General Obligation Bonds in the amount of $467,000 and from the 2023 General Obligation Bonds in the amount of $990,301. A detailed financial analysis is included in the attached memo. For Action James Park Athletic Lighting (Bid No. 23-39) Recommendation for Bid Award 57 - 60 A3. Approval to Hire Three Additional Human Resources Positions Staff is seeking approval to hire three additional Human Resources positions: an HR Generalist, a Safety Assistant, and a Classification and Compensation Specialist. Funding would be from the General Fund, Human Resources Regular Pay line item. For Action Approval to Hire Three Additional Human Resources Positions 61 - 62 Page 3 of 468 A4. Approval of a One-year Contract Extension with Drexwood Partners LLC for Lobbyist Services (RFQ 21-44) Staff recommends the City Council authorize the City Manager to execute a one-year contract extension with Drexwood Partners LLC (1100 N Lake Shore Dr., Chicago, IL) to act as the City’s lobbyist (RFQ 21-44) in the not-to-exceed amount of $60,000. The contract extension would be for twelve months, from October 1, 2023, to September 30, 2024. Funding will be provided by the General Fund (Account 100.13.1300.62227 - Advocacy Services), which has a budget of $60,000 for FY 2023 and a remaining balance of $35,000. Funding for the work to be performed in 2023 will need to be budgeted in the 2024 budget. For Action Approval of a One-year Contract Extension with Drexwood Partners LLC for Lobbyist Services (RFQ 21-44) 63 - 66 A5. Approval of a 1-Year Contract Extension with MC Squared Energy Services LLC to Provide Services to an Aggregated Group Staff recommends that the City Council authorize the City Manager to execute a one-year contract extension for the Extended Term Agreement Amendment No. 1 to the existing Master Agreement to Provide Services to an Aggregated Group between the City of Evanston and MC Squared Energy Services LLC. N/A For Action Approval of a 1-Year Contract Extension with MC Squared Energy Services LLC to Provide Services to an Aggregated Group 67 - 73 A6. Resolution 48-R-23 Authorizing the City Manager to Execute a Contract for the Purchase of Real Property at 1821 Lake Street Councilmember Harris recommends adoption of Resolution 48-R-23, Authorizing the City Manager to Execute a Contract for the Purchase of Real Property Located at 1821 Lake Street for $200,000. West Evanston Tax Increment Finance (TIF) account #335.99.5870.65507. As of June 30, 2023, the TIF has a balance of $2,709,046. For Action Resolution 48-R-23 Authorizing the City Manager to Execute a Contract for the Purchase of Real Property at 1821 Lake Street 74 - 78 Page 4 of 468 A7. Resolution 49-R-23, Authorizing the City Manager to Sign an Intergovernmental Agreement for Participation in the Mutual Aid Box Alarm System (MABAS Master Agreement) Staff recommends City Council adoption of Resolution 49 -R-23, Authorizing the City Manager to Sign an Intergovernmental Agreement for Participation in the Mutual Aid Box Alarm System (MABAS Master Agreement). For Action Resolution 49-R-23, Authorizing the City Manager to Sign an Intergovernmental Agreement for Participation in the Mutual Aid Box Alarm System 79 - 102 A8. Resolution 52-R-23, Authorizing the City Manager to Execute the Collective Bargaining Agreement Between the City of Evanston and the American Federation of State, County and Municipal Employees, Council 31, AFL-CIO for and on behalf of Evanston City Employees Union, Local 1891 Staff recommends City Council adoption of Resolution 52-R-23, ratifying the collective bargaining agreement with the City and the American Federation of State, County and Municipal Employees, Council 31, AFL - CIO for and on behalf of Evanston City Employees Union, Local 1891 (hereafter referred to as "AFSCME"). For Action Resolution 52-R-23, Authorizing the City Manager to Execute the Collective Bargaining Agreement Between the City of Evanston and AFSCME 103 - 138 A9. Ordinance 80-O-23, Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street) Staff recommends adoption of Ordinance 80 -O-23, Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street). This ordinance will establish a 3-way stop control at the intersections of Wesley Avenue and Cleveland Street. Funding will be through the General Fund -Traffic Control Supplies (100.40.4520.65115), with a FY 2023 budget of $58,000 and a remaining balance of $9,295. For Introduction Ordinance 80-O-23, Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street) 139 - 142 Page 5 of 468 (VIII) CONSENT AGENDA - PLANNING & DEVELOPMENT COMMITTEE PD1. Ordinance 15-O-23, Amending Title 7, Chapter 8 Concerning the Protection of Trees on Private Property The Environment Board and staff recommend City Council adoption of Ordinance 15-O-23, Amending Title 7, Chapter 8, Concerning the Protection of Private Trees. For Action Ordinance 15-O-23, Amending Title 7, Chapter 8 Concerning the Protection of Trees on Private Property 143 - 180 PD2. Ordinance 75-O-23, Special Use for a Convenience Store, Dempster Snack Shop, and a Special Use for a Type 2 Restaurant, Windy City Flavors, in the B1 Business District at 1806-1808 Dempster Street The Land Use Commission recommends the adoption of Ordinance 75 - O-23, a Special Use for a Convenience Store, Dempster Snack Shop, and a Special Use for a Type 2 Restaurant, Windy City Flavors, in the B1 Business District at 1806-1808 Dempster Street. The Convenience Store (existing) incurred a variety of Health Department violations over the past year. However, recent inspections have found compliance with all City regulations; therefore, the proposed special uses meet the Standards for Approval for special uses. For Action Ordinance 75-O-23, Special Use for a Convenience Store, Dempster Snack Shop, and a Special Use for a Type 2 Restaurant, Windy City Flavors 181 - 192 (IX) CONSENT AGENDA - HUMAN SERVICES COMMITTEE HS1. Resolution 53-R-23, Extending the Effective Date of Ordinance 24- O-23, the Evanston Fair Workweek Ordinance, to January 1, 2024. Staff recommends City Council adoption of Resolution 53-R-23, Extending the Effective Date of Ordinance 24-O-23, the Evanston Fair Workweek Ordinance, to January 1, 2024. For Action Resolution 53-R-23, Extending the Effective Date of Ordinance 24-O-23, the Evanston Fair Workweek Ordinance, to January 1, 2024 193 - 196 Page 6 of 468 (X) CONSENT AGENDA - RULES COMMITTEE R1. Ordinance 56-O-23, Adding Title 1, Chapter 13, Section 5, "Small Donor Matching System for Fair Elections" Councilmember Geracaris and the Rules Committee recommend adoption of Ordinance 56-O-23, creating a Small Donor Matching Fund for Fair Elections. For Introduction Ordinance 56-O-23, Adding Title 1, Chapter 13, Section 5, "Small Donor Matching System for Fair Elections" 197 - 232 (XI) CONSENT AGENDA - FINANCE & BUDGET COMMITTEE FB1. Review of the Annual Comprehensive Financial Report 2022 Staff recommends that the City Council approve and place on file the Annual Comprehensive Financial Report for FY 2022 For Action: Accept and Place on File Review of the Annual Comprehensive Financial Report 2022 233 - 453 FB2. FY 2023 Mid-Year Financial Report For Discussion For Discussion FY 2023 Mid-Year Financial Report 454 - 466 (XII) APPOINTMENTS AP1. Approval of Appointments to Boards, Commissions, and Committees The Mayor recommends City Council approval of the appointments of Thomas Ahleman, Samantha Steele, and Charles Smith to the Preservation Commission, Christina S. Escobar to the Equity and Empowerment Commission, and James Cahan to the Environment Board. For Action Approval of Appointments to Boards, Commissions, and Committees 467 Page 7 of 468 AP2. Approval of the Reappointment of David Schoenfeld to the Northwestern-City Committee The Mayor recommends the City Council's reappointment of David Schoenfeld to the Northwestern University-City Committee. Mayor Biss recommends suspending City Council rule 5.2, which indicates that a board or commission appointee may be reappointed only once. For Action Approval of the Reappointment of David Schoenfeld to the Northwestern-City Committee 468 (XIII) CALL OF THE WARDS (Councilmembers shall be called upon by the Mayor to announce or provide information about any Ward or City matter which a Councilmember desires to bring before the Council.) {Council Rule 2.1(10)} (XIV) EXECUTIVE SESSION (XV) ADJOURNMENT (XVI) UPCOMING COMMITTEE MEETINGS DATE TIME BOARD/COMMITTEE/COMMISSION 9/12/2023 5:00PM Finance & Budget Committee 9/12/2023 7:00PM Preservation Commission 9/13/2023 7:00PM Land Use Commission 9/14/2023 8:00AM Commission on Aging and Disabilities 9/14/2023 7:00PM Social Services Committee 9/18/2023 6:00PM Special City Council 9/19/2023 6:30PM Arts Council 9/19/2023 7:00PM Housing & Community Development Committee 9/20/2023 6:00PM Participatory Budgeting Leadership Committee 9/20/2023 6:30PM MWDEBE Development Committee 9/21/2023 6:00PM Parks & Recreation Board 9/21/2023 6:30PM Equity & Empowerment Commission Page 8 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Omar Sheikh, Deputy City Clerk Subject: Approval of the Minutes of the Regular City Council meeting of August 28, 2023 Date: September 11, 2023 Recommended Action: Staff recommends the approval of the Minutes of the Regular City Council meeting of August 28, 2023. Council Action: For Action Summary: The Minutes of the Regular City Council of August 28, 2023, are attached for review and approval by the City Council. Attachments: City Council Meeting Minutes - August 28, 2023 M1.Page 9 of 468 Page 1 MINUTES August 28,2023 REGULAR CITY COUNCIL MEETING CITY OF EVANSTON,ILLINOIS LORRAINE H.MORTON CIVIC CENTER JAMES C.LYTLE COUNCIL CHAMBERS Monday,August 28,2023 Present:Councilmember Kelly Councilmember Suffredin Councilmember Harris Councilmember Burns Councilmember Wynne Councilmember Revelle Councilmember Nieuwsma Councilmember Reid Councilmember Geracaris (9) Absent:None Presiding:Mayor Daniel Biss Staff Present:Luke Stowe Sean Colek David Stoneback Lara Biggs Alexandra Ruggie Emily Okallu Ikenga Ogbo Paul Zalmezak Cara Pratt Audrey Thompson Elizabeth Williams Stephanie Mendoza City Clerk Page 2 of 23 M1.Page 10 of 468 Page 2 MINUTES August 28,2023 (II)MAYOR PUBLIC ANNOUNCEMENTS &PROCLAMATIONS Mayor Daniel Biss "Children's Advocacy Center of North and Northwest Cook County"34th Anniversary (III)CITY MANAGER PUBLIC ANNOUNCEMENTS City Manager Luke Stowe Introduce Andy Vick Executive Director of Downtown Evanston (IV)COMMUNICATIONS:CITY CLERK City Clerk Stephanie Mendoza (V)PUBLIC COMMENT Name Agenda Item /Topic Eric Passet SS1,Downtown Evanston Committee Rob Bush A26,Legacy parks Zafiro Papastratakos PD1 Ray Friedman PD1,Wasteful spending Mark Bishop Canal Shore Tree Removal Michelle Redfield PD1,Canal Shore Tree Removal David DeCarlo Ryan Field opposition,ED1 Matt Cotter ED1 Michael Kroll Bicycle safety Michael Vasilko A18,Motion Decree Mary Rosinski Motion Decree,PD1,Sole Source Contracts,Surplus Written Received Public Comment Page 3 of 23 M1.Page 11 of 468 Page 3 MINUTES August 28,2023 (VI)SPECIAL ORDERS OF BUSINESS SP1.Plastic Bag Ordinance Enforcement was discussed and direction given Staff sought recommendation on the enforcement of the recently passed bag ordinance. Motion:Councilmember Kelly Second:Councilmember Harris Councilmember Kelly moved to direct staff to offer a grace period on enforcement until end of calendar year 2023 Motion:Councilmember Kelly Second:Councilmember Harris Councilmember Reid moved to have the Health &Human Services delay enforcement on the ban of plastic bags until January 1,2024 or until existing supplies have been exhausted,whichever comes first for businesses under 10,000 sq.ft. Motion:Councilmember Reid Second:Councilmember Revelle Motion Approved 8 -1 Ayes:Kelly,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:Harris Absent:None Councilmember Harris called the question Motion:Councilmember Harris Second:Councilmember Wynne Motion Approved 9 -0 Ayes:Kelly,Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:None For Action Direction Approved as Amended (Option 1)8 -1 Ayes:Kelly,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:Harris Absent:None Page 4 of 23 M1.Page 12 of 468 Page 4 MINUTES August 28,2023 CONSENT AGENDA Items A2,A12,A18,A20,A22,A23,A24,A25,A26,PD1.ED1 and ED2 were removed from the Consent Agenda Motion:Councilmember Reid Second:Councilmember Harris For Action Items Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly (VII)CONSENT AGENDA -CITY COUNCIL MINUTES CM1.The Minutes of the Regular City Council Meeting of July 24,2023 were approved Staff recommends the approval of the Minutes of the Regular City Council meeting of July 24,2023. For Action Approved on Consent Agenda (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A1.City of Evanston Payroll,Bills List,and Credit Card Activity was approved Staff recommended City Council approval of the City of Evanston Payroll for the period July 3,2023,through July 16,2023,in the amount of $3,881,141.00,July 17,2023, through July 30,2023,in the amount of 3,778,242.21.Bills List for August 29,2023,in the amount of $13,233,641.51,and credit card activity for the period ending June 26, 2023,in the amount of $301,062.97. For Action Approved on Consent Agenda Page 5 of 23 M1.Page 13 of 468 Page 5 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A2.BMO Harris Amazon Credit Card Activity was approved Staff recommended approval of the City of Evanston’s BMO Harris Amazon Credit Card Activity for the period ending June 26,2023,in the amount of $20,445.89. Motion:Councilmember Reid Second:Councilmember Harris For Action Approved 7 -0 -1 Ayes:Harris,Wynne,Nieuwsma,Burns,Revelle,Reid,Geracaris Nayes:None Abstain:Suffredin Absent:Kelly A3.A Contract with Terra Engineering for Engineering Services for Transit Stop Improvements at CTA and Pace Routes (RFQ 23-28)was approved Staff recommended that City Council authorize the City Manager to execute a contract with Terra Engineering,LTD (225 West Ohio Street,4th Floor,Chicago,IL 60654)to provide engineering services for transit stop improvements at CTA and Pace bus routes in the amount of $53,278. This project will be funded from the Capital Improvement Fund 2023 General Obligation Bonds,line item for Bus Stop ADA Improvements (Account 415.40.4123.62145 – 423008).This project has an FY 2023 budget of $75,000,all of which is remaining. For Action Approved on Consent Agenda A4.A Sole Source Renewal for Cisco SmartNet Support 2023 was approved Staff recommended City Council approval for the sole source renewal of Cisco SmartNet annual license and software support from CDW (120 S.Riverside,Chicago,IL 60606)in the amount of $68,962.37.This agreement provides support for the City’s essential enterprise computer networking and information security systems.A sole-source purchase requires a 2/3 vote of the Councilmembers. Funding for the purchase will be from the IT Computer Software Fund (Account 100.19.1932.62340),with a budget of $1,420,000.00 and a YTD balance of $43,096. For Action Approved on Consent Agenda Page 6 of 23 M1.Page 14 of 468 Page 6 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A5.A Sole Source Purchase of Cisco CUCM and UCCX Licenses 2023 was approved Staff recommended City Council approval for the sole source purchase of Cisco CUCM and UCCX licenses and software support from CDW (120 S.Riverside,Chicago,IL 60606)in the amount of $34,650.00.A solesource purchase requires a 2/3 vote of the Councilmembers. Funding for the purchase will be from the IT Telecommunications Fund (Account 100.19.1932.64505)with a FY 2023 budget of $340,000.00 and a YTD balance of $123,627.36. For Action Approved on Consent Agenda A6.A Sole Source Purchase of Laserfiche Avante Software and Process Automation Designer Training was approved Staff recommended City Council approval for the sole source purchase of Laserfiche Avante software licensing and professional training from MCCI (P.O.Box 790379,St. Louis,MO 63179)in the amount of $60,412.50.A sole-source purchase requires a 2/3 vote of the Councilmembers. Funding for this purchase is provided by the General Fund,IT Computer Software account (100.19.1932.62340)which has a FY 2023 budget of $1,420,000.00 and a YTD balance of $43,096. For Action Approved on Consent Agenda A7.A Single-Source Licensing and Support Renewal for Microsoft SQL Server and Windows Server with Software Assurance from Dell Technologies was approved Staff recommended the City Council authorize the City Manager to execute a single-source agreement with Dell Technologies (1 Dell Way,Round Rock,TX,78682)for licensing and support renewals for Microsoft Structured Query Language (SQL)Server and Windows Server with Software Assurance for $34,201.74.Dell Technologies currently holds the State Contract for resale of Microsoft licenses.A single-source purchase requires a 2/3 vote of the Councilmembers. This expense will be charged to IT Account 100.19.1932.62340 (IT Computer Software) which has a FY 2023 budgeted amount of $1,420,000.00 and a year to date balance of $43,096. For Action Approved on Consent Agenda Page 7 of 23 M1.Page 15 of 468 Page 7 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A8.A Sole-Source Purchase with Spring City Electrical Manufacturing for Tallmadge Street Light Poles and LED Luminaire Fixtures was approved Staff recommended the City Council authorize the City Manager to execute a sole-source purchase with Spring City Electrical Manufacturing (One South Main Street,Spring City, PA,19475)of 12 Tallmadge street light poles and LED luminaire fixtures under the existing sole-source agreement for a total cost of $60,120.00.A solesource purchase requires a 2/3 vote of the Councilmembers. Funding is provided from the Capital Improvement Fund 2023 General Obligation Bonds in the amount of $60,120.00 (Account 415.40.4123.65515-423011),which has a FY 2023 budget of $120,000.00,of which $98,316.00 is remaining. For Action Approved on Consent Agenda A9.A Contract Award with Utility Transport Service,Inc for Granular Materials (Bid No. 23-44)was approved Staff recommended that City Council authorize the City Manager to execute a contract with Utility Transport Services,Inc (2044 W 163rd St Unit 2 Markham,IL 60428)to provide granular materials for an initial 16-month period with a not-to-exceed price of $47,860.40.This contract has two optional one-year extensions which may be awarded upon approval by both parties. Funding for this contract includes $25,000 from the Water Fund and $22,860.40 from the Sewer Fund.Funding for future years will be budgeted accordingly. For Action Approved on Consent Agenda A10.A Contract Award with Utility Transport Service,Inc for Debris Hauling (Bid No. 23-43)was approved Staff recommended that the City Council authorize the City Manager to execute a contract with Utility Transport Services,Inc (2044 W 163rd St Unit 2 Markham,IL 60428)to provide debris hauling services for an initial 16-month period with a not-to-exceed price of $112,500.This contract has two optional one-year extensions,which may be awarded upon approval by both parties. Funding for this contract includes $45,000 from the Water Fund,$40,000 from the Sewer Fund,and $5,000 from the General Fund.Funding for future years will be budgeted accordingly. For Action Approved on Consent Agenda Page 8 of 23 M1.Page 16 of 468 Page 8 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A11.A Sole-Source Agreement with Water Resources,Inc.,for the Purchase of Neptune 360 Software as a Service (SaaS)was approved Staff recommended that the City Council authorize the City Manager to execute a sole-source agreement with Water Resources Inc.(390 Sadler Ave.,Elgin,IL)for the period of September 1,2023,to August 31,2026,to provide the Neptune 360 Software as a Service (SaaS)in the not-to-exceed amount of $93,545.82.A sole-source purchase requires a 2/3 vote of the Councilmembers. Funding is provided by the Water Production Bureau Water Other Operations Business Unit (Account 510.40.4225.62340),which has a FY 2023 budget of $254,000 and a YTD balance of $142,044.00. For Action Approved on Consent Agenda Page 9 of 23 M1.Page 17 of 468 Page 9 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A12.A Purchase of one (1)Vermeer SC382 Stump Grinder with Trailer,one (1)Vermeer BC1500 chipper,two (2)2024 Ford F550 Regular Cab,and one (1)2024 Ford F750 Regular Cab for the Forestry Division of the Public Work Agency was approved Staff recommended the City Council authorize the City Manager to enter into a purchase agreement with Vermeer Midwest (2801 Beverly Drive,Aurora,IL 60502)in the amount of $46,949.00 for the purchase of one (1)Vermeer SC382 Stump Grinder with trailer as a new addition to the fleet inventory,a purchase agreement with Vermeer Midwest in the amount of $75,749.00 for the purchase of one (1)Vermeer BC1500 chipper to replace existing chipper #829,a purchase agreement with Lindco Equipment Sales (2168 East 88th Drive,Merrillville,IN 46410)in the amount of $146,680.00 for the purchase of one (1) 2024 Ford F550 Regular Cab with Combination Dump Spreader body as a replacement for existing vehicle #618,a purchase agreement with Lindco Equipment Sales (2168 East 88th Drive,Merrillville,IN 46410)in the amount of $144,880.00 for the purchase of one (1) 2024 Ford F550 Regular Cab with Combination Dump Spreader body as a replacement for existing vehicle #823,and a purchase agreement with Lindco Equipment Sales in the amount of $136,243.00 for the purchase of one (1)2023 Ford F750 Regular Cab with Chip Box body as a replacement for existing vehicle #818.All purchases are for the Forestry Division operations of the Public Works Agency. Funding for the purchase above will be from the FY2024 Automotive Equipment Fund (Account 601.19.7780.65550)in the amount of $550,501,with an anticipated FY 2024 budget of at least $2,000,000.00. Motion:Councilmember Reid Second:Councilmember Nieuwsma For Action Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly A13.Change Order No.2 to the Agreement with Civiltech Engineering,Inc.for the Church Street Pedestrian and Bicycle Improvements (RFQ 20-21)was approved Staff recommended the City Council authorize the City Manager to execute Change Order No.2 to the agreement with Civiltech Engineering,Inc.(Two Pierce Place,Suite 1400, Itasca,IL 60143)for the Church Street Pedestrian and Bicycle Improvements (RFQ 20-21)in the amount of $58,687.48. This change order was not budgeted;however,funding is available from the General Fund reserve (Account 415.40.4219.62145 –420004)in the amount of $58,687.48. For Action Approved on Consent Agenda Page 10 of 23 M1.Page 18 of 468 Page 10 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A14.Change Order No.5 to the Contract with Bolder Contractors,Inc.for the 30-inch Transmission Main Rehabilitation Project (Bid 21-36)was approved Staff recommended City Council authorize the City Manager to execute Change Order No.5 to the agreement with Bolder Contractors,Inc.(316 Cary Point Drive,Cary,IL 60013)for the 30-inch Transmission Main Rehabilitation Project (Bid 21-36)in the amount of a credit of $3,426.97,decreasing the overall contract value from $12,063,862.00 to 12,060,435.03. For Action Approved on Consent Agenda A15.A Purchase Order (P.O.)Increase for Chicago Union was approved Staff recommended City Council approval to increase P.O.#2023-114 by $10,000,for a new total of $25,000,for Chicago Union. Funding is provided from the Chandler-Newberger Business Unit 100.30.3035.62505, which has a $215,000 budgeted allocation.Registration fees are deposited into this account,and the vendor payments are paid from the same account.Additional revenue, due to the success of the programs,will offset the additional expenses. For Action Approved on Consent Agenda A16.A Purchase Order (P.O.)Increase for Evanston Soccer Association was approved Staff recommended City Council approval to increase P.O.#2023-169 by $15,000,for a new total of $39,000,for Evanston Soccer Association. Funding is provided from Chandler-Newberger Business Unit 100.30.3035.62505,which has a $215,000 budget allocation.Registration fees are deposited into this account,and the instructional expenses are paid from the same account.Additional revenue,due to the success of the program,will offset the additional expenses. For Action Approved on Consent Agenda Page 11 of 23 M1.Page 19 of 468 Page 11 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A17.A Purchase Order (PO)Increase for Fambro Management LLC dba Chess Scholars and Afternoon Enrichment Solutions was approved Staff recommended City Council approval to increase P.O.#2023-013 by $24,000 for Fambro Management LLC dba Chess Scholars and Afternoon Enrichment Solutions. Funding is provided from Chandler-Newberger Center Business Unit 100.30.3035.53565, which has a $215,000 budgeted allocation.Registration fees are deposited into this account,and the instructional expenses are paid from the same account.Additional revenue,due to the success of the program,will offset the additional expenses. For Action Approved on Consent Agenda A18.A Change Order No.1 to the contract with CCC Holdings,Inc.for the Animal Shelter Improvements was approved Staff recommended approval of Change Order 1 to contract for the Evanston Animal Shelter Construction (Bid 22-70)with CCC Holdings,Inc.(18660 Graphics Drive,Suite 200,Tinley Park,Illinois 60477).This will increase the overall contract amount by $385,020.21,and the overall contract price will increase from $6,849,308.75 to $7,234,328.96.This change order will also include a time extension of 104 days,changing the date of substantial completion from March 3,2024,to June 15,2024. Funding will be provided by the Capital Improvement Fund (Account 415.40.4219.65515 - 620016)in the amount of $289,324.86 and from the Sewer Fund (Account 515.40.4535.65515 -620016)in the amount of $95,695.35. Motion:Councilmember Nieuwsma Second:Councilmember Wynne For Action Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Page 12 of 23 M1.Page 20 of 468 Page 12 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A19.Resolution 51-R-23,Authorizing the City Manager to Execute the Second Amendment to the Grant Agreement and Enter Into a Memorandum of Understanding between the City of Evanston and the Cook County Department of Animal and Rabies Control was approved Staff recommended the City Council approve Resolution 51-R-23,Authorizing the City Manager to Execute the Second Amendment to the Grant Agreement and Enter Into a Memorandum of Understanding between the City of Evanston and the Cook County Department of Animal and Rabies Control. For Action Approved on Consent Agenda A20.Resolution 47-R-23 Approving Extended Hours of Liquor Service on September 23, 2023,September 30,2023,October 28,2023,and November 18,2023 for Levy Premium Food Service's One Day Class Z-2 Liquor Licenses was approved Staff recommended City Council approval of Resolution 47-R-23,approving extended hours of liquor service on September 23,2023,September 30,2023,October 28,2023, and November 18,2023 for Levy Premium Food Service's One Day Class Z-2 Liquor Licenses. Motion:Councilmember Reid Second:Councilmember Nieuwsma For Action Approved 5 -1 -1 Ayes:Harris,Nieuwsma,Burns,Revelle,Reid Nayes:Suffredin Abstain:Geracaris Absent:Kelly,Wynne A21.Resolution 50-R-23,Authorizing the Settlement and Release of all Claims in Stephanie &Dan Weinbach v.City of Evanston was approved Staff recommended approval of Resolution 50-R-23,authorizing the City of Evanston to issue a settlement payment pursuant to a settlement agreement and release in Stephanie &Dan Weinbach v.City of Evanston (Case no.2022-L-2146). Funding will be provided from the Insurance Fund Settlement Costs -Liability (Account 605.99.7800.62260). For Action Approved on Consent Agenda Page 13 of 23 M1.Page 21 of 468 Page 13 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A22.Ordinance 65-O-23,Authorizing the City Manager to Negotiate the Sale of City-Owned Property at 1808 Hovland Court to Community Partners for Affordable Housing was approved for introduction and adoption Staff recommended City Council adoption of Ordinance 65-O-23,Authorizing the City Manager to Negotiate the Sale of City-Owned Property at 1808 Hovland Court to Community Partners for Affordable Housing.This ordinance requires a two-thirds (2/3) vote of the Councilmembers.Councilmember Burns recommends suspending the City Council rules for introduction and action at the August 28,2023 City Council meeting. Councilmember Reid moved to suspend the City Council rules for introduction and action Motion:Councilmember Reid Second:Councilmember Harris Motion Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Councilmember Reid moved for adoption of this ordinance Motion:Councilmember Reid Second:Councilmember Burns Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly For Introduction and Action Approved for Introduction and Adoption 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Page 14 of 23 M1.Page 22 of 468 Page 14 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A23.Ordinance 72-O-23,Selling a Vacated Portion of Public Land East of 2137 Crawford Avenue to an Abutting Owner at 3320 Hayes Street was approved for introduction and adoption Staff recommended City Council adoption of Ordinance 72-O-23,Selling a Vacated Portion of Public Land East of 2137 Crawford Avenue,to an Abutting Owner at 3320 Hayes Street.This ordinance requires a two-thirds (2/3)vote of the Councilmembers. Councilmember Reid moved to suspend the City Council rules for introduction and action Motion:Councilmember Reid Second:Councilmember Harris Motion Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Councilmember Reid moved for adoption of this ordinance Motion:Councilmember Reid Second:Councilmember Nieuwsma Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly For Introduction and Action Approved for Introduction and Adoption 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Page 15 of 23 M1.Page 23 of 468 Page 15 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A24.Ordinance 76-O-23,Amending the City Code Section 10-11-5(D),"Four-Way Stops" (Four-Way Stops at McDaniel Avenue and Harrison Street)was approved for introduction and adoption Staff recommended adoption of Ordinance 76-O-23,Amending the City Code Section 10-11-5(D),"Four-Way Stops"(Four-Way Stops at McDaniel Avenue and Harrison Street) to establish a 4-way stop control at the intersection of McDaniel Avenue &Harrison Street.Councilmember Suffredin requests suspension of the rules for Introduction and Action at the August 28,2023,City Council meeting. Funding will be through the General Fund-Traffic Control Supplies (100.40.4520.65115), with an FY 2023 budget of $58,000 and a remaining balance of $17,411. Councilmember Reid moved to suspend the City Council rules for introduction and action Motion:Councilmember Reid Second:Councilmember Harris Motion Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Councilmember Reid moved for adoption of this ordinance Motion:Councilmember Reid Second:Councilmember Nieuwsma Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly For Introduction and Action Approved for Introduction and Adoption 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Page 16 of 23 M1.Page 24 of 468 Page 16 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A25.Ordinance 78-O-23,Proposing the Establishment of a Special Service Area No.10 in the City of Evanston,Illinois,and Providing for a Public Hearing and Other Related Procedures was approved for introduction and adoption Staff recommended the City Council adoption of Ordinance 78-O-23 proposing the establishment of a Special Service Area (SSA #10)for commercial properties located in the merchant district along Howard Street.Councilmember Reid recommends suspending the City Council rules for introduction and action at the August 28,2023 City Council meeting. Councilmember Reid moved to suspend the City Council rules for introduction and action Motion:Councilmember Reid Second:Councilmember Harris Motion Approved 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly Councilmember Reid moved for adoption of this ordinance Motion:Councilmember Reid Second:Councilmember Harris For Introduction and Action Approved for Introduction and Adoption 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly A26.Ordinance 79-O-23 Amending City Code Section 10-11-12 “Parking Meter Zones" was held in Administration and Public Works Committee Councilmember Reid recommended the adoption of Ordinance 79-O-23,amending Title 10,Chapter 11,Section 12 Schedule XII (H)of the Evanston city code (“Parking Meter Zones”)to add four recreation center parking lots to the list of paid parking lots. For Introduction Held in Committee Page 17 of 23 M1.Page 25 of 468 Page 17 MINUTES August 28,2023 (VIII)CONSENT AGENDA -ADMINISTRATION &PUBLIC WORKS COMMITTEE A27.Ordinance 70-O-23,Vacating the City-Owned Alley East of 2137 Crawford Avenue adopted Staff recommended City Council adoption of Ordinance 70-O-23,Vacating the City-Owned Alley East of 2137 Crawford Avenue.This ordinance requires a two-thirds (2/3)vote of the Councilmembers. For Action Adopted on Consent Agenda A28.Ordinance 71-O-23,Selling a Vacated Portion of Public Land East of 2137 Crawford Avenue to an Abutting Owner at 2137 Crawford Avenue was adopted Staff recommended City Council adoption of Ordinance 71-O-23,Selling a Vacated Portion of Public Land East of 2137 Crawford Avenue,to an Abutting Owner at 2137 Crawford Avenue.This ordinance requires a two-thirds (2/3)vote of the Councilmembers. For Action Adopted on Consent Agenda A29.Ordinance 73-O-23 Amending City Code Section 10-11-18 "Residents Parking Only Districts"was adopted Councilmember Revelle recommended the adoption of Ordinance 73-O-23,amending Title 10,Chapter 11,Section 18 Schedule XVIII (G)“Residents Parking Only Districts”to add the residences on 1900-2100 Central St,not including current or future properties designated as Transit-Oriented Developments,as residents eligible to purchase permits. For Action Adopted on Consent Agenda Page 18 of 23 M1.Page 26 of 468 Page 18 MINUTES August 28,2023 (IX)CONSENT AGENDA -PLANNING &DEVELOPMENT COMMITTEE PD1.Ordinance 15-O-23,Amending Title 7,Chapter 8 Concerning the Protection of Trees on Private Property was approved for introduction as amended The Environment Board and staff recommend City Council adoption of Ordinance 15-O-23,Amending Title 7,Chapter 8,Concerning the Protection of Private Trees. Motion:Councilmember Nieuwsma Second:Councilmember Revelle Councilmember Revelle moved to amend this section 7-8-8-6 (D)(1)as follows Pruning.A tree permit is not required for pruning any private tree if completed in compliance with industry-recognized pruning standards or if completed by a certified and qualified professional Motion:Councilmember Revelle Second:Councilmember Reid Motion Passed 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly For Introduction Approved for Introduction as Amended 8 -1 Ayes:Harris,Wynne,Nieuwsma,Burns,Revelle,Reid,Geracaris Nayes:Suffredin Absent:Kelly PD2.Ordinance 75-O-23,Special Use for a Convenience Store,Dempster Snack Shop, and a Special Use for a Type 2 Restaurant,Windy City Flavors,in the B1 Business District at 1806-1808 Dempster Street was approved for introduction The Land Use Commission recommended the adoption of Ordinance 75-O-23,a Special Use for a Convenience Store,Dempster Snack Shop,and a Special Use for a Type 2 Restaurant,Windy City Flavors,in the B1 Business District at 1806-1808 Dempster Street.The Convenience Store (existing)incurred a variety of Health Department violations over the past year.However,recent inspections have found compliance with all City regulations;therefore,the proposed special uses meet the Standards for Approval for special uses. For Introduction Approved for Introduction on Consent Agenda Page 19 of 23 M1.Page 27 of 468 Page 19 MINUTES August 28,2023 (X)CONSENT AGENDA -HOUSING &COMMUNITY DEVELOPMENT COMMITTEE HCDC1.Expanding the Small/Medium Landlord Financial Assistance Program was approved The Housing &Community Development Committee and staff recommended approval of the expansion of the Small/Medium Financial Assistance Program geographic eligibility criteria to include five (5)additional census tracts. For Action Approved on Consent Agenda (XI)CONSENT AGENDA -RULES COMMITTEE R1.Ordinance 67-O-23,Amending Title 2,Chapter 20,"Finance and Budget Committee"was adopted The Rules Committee recommends approval of Ordinance 67-O-23,Amending Title 2, Chapter 20,"Finance and Budget Committee"of the Evanston City Code,to the City Council. For Action Adopted on Consent Agenda (XII)CONSENT AGENDA -SOCIAL SERVICES COMMITTEE SS1.2023 Emergency Solutions Grant Recommendations was approved The Social Services Committee recommended approval of the 2023 Emergency Solutions Grant (ESG)allocations totaling $149,054:$137,875 to two social services agencies (Connections for the Homeless and the YWCA Evanston/North Shore)that provide housing and services for individuals and families who are homeless or at risk of homelessness,and $11,179 to the City of Evanston for grant administration. The funding source is the City’s 2023 Emergency Solutions Grant entitlement allocation in the amount of $149,054 from the U.S.Department of Housing &Urban Development, account100.21.2128.XXXXX with individual account numbers for external agencies funded and City administrative costs. For Action Approved on Consent Agenda Page 20 of 23 M1.Page 28 of 468 Page 20 MINUTES August 28,2023 (XIII)CONSENT AGENDA -ECONOMIC DEVELOPMENT COMMITTEE ED1.Funding for Chicago’s North Shore Convention and Visitors Bureau FY 2024 was approved The Economic Development Committee recommended the City Council approve funding for Chicago’s North Shore Convention and Visitors Bureau (CVB)in the amount of $69,674 for a period commencing July 1,2023 through June 30,2024. Economic Development Partnership Account #100.15.5300.62659.The City Council approved a total of $82,000 for 2023,of which $82,000 remains. Motion:Councilmember Nieuwsma Second:Councilmember Reid Councilmember Wynne called the question Motion:Councilmember Wynne Second:Councilmember Nieuwsma Motion Passed 6 -2 Ayes:Harris,Wynne,Nieuwsma,Burns,Revelle,Geracaris Nayes:Suffredin,Reid Absent:Kelly For Action Item Passed 6 -2 Ayes:Harris,Wynne,Nieuwsma,Burns,Reid,Geracaris Nayes:Suffredin,Revelle Absent:Kelly Page 21 of 23 M1.Page 29 of 468 Page 21 MINUTES August 28,2023 (XIII)CONSENT AGENDA -ECONOMIC DEVELOPMENT COMMITTEE ED2.Recommendation to hire full-time Food Service Coordinator was approved Staff requested authorization to hire a new Food Service Coordinator to implement a high market-driven food service program across the city at specified Parks and Recreation facilities. Funding is available in the current budget for the remainder of the FY2023 year as several positions budgeted in the Department for the FY2023 year have been filled only recently, leaving a surplus.Permanent funding for the position will be requested in the FY2024 budget. Motion:Councilmember Nieuwsma Second:Councilmember Harris For Action Item Passed 8 -0 Ayes:Kelly,Harris,Wynne,Nieuwsma,Burns,Revelle,Reid,Geracaris Nayes:None Absent:Suffredin (XIV)CALL OF THE WARDS Ward 1:Absent Ward 2:2nd Ward Meeting 7:00 PM September 14 Ward 3:3rd Ward Office hours 10:00 AM September 9 ;4th Ward Meeting 7:00 PM September 5 Ward 4:Absent Ward 5:No Report Ward 6:No Report Ward 7:7th Ward Meeting 7:00 PM August 29 Ward 8:8th Ward Meeting 6:00 PM August 31 Ward 9:No Report Page 22 of 23 M1.Page 30 of 468 Page 22 MINUTES August 28,2023 (XV)EXECUTIVE SESSION Councilmember Nieuwsma led City Council into Executive Session pursuant to 5 ILCS 120/2(a) to discuss agenda items regarding workers compensation litigation,collective bargaining,and minutes review.These agenda items are permitted subjects to be considered in Executive Session and are enumerated exceptions under the Open Meetings Act,with the exceptions being 5 ILCS 120/2(a)(c)11,c(12),and (21). Motion:Councilmember Nieuwsma Second:Councilmember Wynne Convene into Executive Session 8:59 p.m. Motion Passed 8 -0 Ayes:Harris,Wynne,Nieuwsma,Burns,Suffredin,Revelle,Reid,Geracaris Nayes:None Absent:Kelly (XVI)ADJOURNMENT Mayor Biss called a voice vote to adjourn the City Council meeting,and by unanimous vote,the meeting was adjourned at 10:48 p.m. Page 23 of 23 M1.Page 31 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Tera Davis, Accounts Payable Coordinator CC: Hitesh Desai, Chief Financial Officer/Treasurer Subject: Approval of the City of Evanston Payroll and Bills List Date: September 11, 2023 Recommended Action: Staff recommends City Council approval of the City of Evanston Payroll for the period of July 31, 2023, through August 13, 2023, in the amount of $3,650,596.08, August 14, 2023, through August 27, 2023, in the amount of 3,131,776.89. Bills List for August 29, 2023, in the amount of $4,958,084.11 Council Action: For Action Summary: Payroll – July 31, 2023, through August 13, 2023, $3,650,596.08 (Payroll includes employer portion of IMRF, FICA, and Medicare) Payroll – August 14, 2023, through August 27, 2023, $3,131,7 76.89 (Payroll includes employer portion of IMRF, FICA, and Medicare) Bills List – September 12, 2023, FY23, $4,958,084.11 General Fund Amount – Bills list $ 459,847.73 General Fund Amount-Adv.Checks $ 52,624.61 $ 512,472.34 TOTAL AMOUNT OF BILLS LIST & PAYROLL $11,740,457.08 *Advanced checks are issued prior to submission of the Bills List to the City Council for emergency purposes, to avoid a penalty, or to take advantage of early payment discounts. Attachments: 09.12.2023 FY23 BILLS LIST A1.Page 32 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount 259711 - EYE MED VISION CARE 09/12/2023 09/12/2023 4,157.07 Invoice Transactions 1 $4,157.07 123581 - GUARDIAN 09/12/2023 09/12/2023 19,688.48 106088 - METLIFE SMALL BUSINESS CENTER 09/12/2023 09/12/2023 17,885.32 Invoice Transactions 2 $37,573.80 171301 - G.A. JOHNSON AND SON 09/12/2023 09/12/2023 (7,175.50) 105124 - THERMOSYSTEMS, INC.09/12/2023 09/12/2023 (6,128.87) Invoice Transactions 2 ($13,304.37) 19633 - WORXBEE, INC.09/12/2023 09/12/2023 6,240.00 Invoice Transactions 1 $6,240.00 19327 - BURNS, BOBBY 09/12/2023 09/12/2023 192.70 Invoice Transactions 1 $192.70 Invoice Transactions 2 $6,432.70 Invoice Transactions 2 $6,432.70 102385 - HOUSE OF RENTAL 09/12/2023 09/12/2023 318.35 Invoice Transactions 1 $318.35 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 81.98 Invoice Transactions 1 $81.98 Invoice Transactions 2 $400.33 100177 - ALLEGRA PRINT & IMAGING 09/12/2023 09/12/2023 225.00 100177 - ALLEGRA PRINT & IMAGING 09/12/2023 09/12/2023 1,118.00 Invoice Transactions 2 $1,343.00 12151 - MULTILINGUAL CONNECTIONS LLC 09/12/2023 09/12/2023 95.00 12151 - MULTILINGUAL CONNECTIONS LLC 09/12/2023 09/12/2023 175.00 12151 - MULTILINGUAL CONNECTIONS LLC 09/12/2023 09/12/2023 175.00 12151 - MULTILINGUAL CONNECTIONS LLC 09/12/2023 09/12/2023 175.00 12151 - MULTILINGUAL CONNECTIONS LLC 09/12/2023 09/12/2023 175.00 Invoice Transactions 5 $795.00 Invoice Transactions 7 $2,138.00 14374 - ACCOUNTING PRINCIPALS 09/12/2023 09/12/2023 2,860.13 14374 - ACCOUNTING PRINCIPALS 09/12/2023 09/12/2023 1,209.78 14374 - ACCOUNTING PRINCIPALS 09/12/2023 09/12/2023 1,378.13 Invoice Transactions 3 $5,448.04 188147 - AZAVAR AUDIT SOLUTIONS 09/12/2023 09/12/2023 3,104.58 Invoice Transactions 1 $3,104.58 16914 - ALACRITI PAYMENTS LLC 09/12/2023 09/12/2023 5,000.00 Invoice Transactions 1 $5,000.00 18771 - J.P. COOKE CO 09/12/2023 09/12/2023 638.95 103547 - MSF GRAPHICS, INC.09/12/2023 09/12/2023 1,087.36 104519 - RYDIN SIGN & DECAL 09/12/2023 09/12/2023 1,179.24 Invoice Transactions 3 $2,905.55 Invoice Transactions 8 $16,458.17 121566 - CHMARA, ROM C 09/12/2023 09/12/2023 4,869.70 Invoice Transactions 1 $4,869.70 Invoice Transactions 1 $4,869.70 268935 - JEFFREY D. GREENSPAN 09/12/2023 09/12/2023 4,070.00 19066 - JOHNSON, JOHNSON & ASSOCIATES, LLC C/O ELI JOHNSON 09/12/2023 09/12/2023 3,700.00 Invoice Transactions 2 $7,770.00 Invoice Transactions 2 $7,770.00 15623 - HERRERA LANDSCAPE SNOW REMOVAL, INC 09/12/2023 09/12/2023 11,052.57 Invoice Transactions 1 $11,052.57 120606 - CHICAGO'S NORTH SHORE CONVENTION &09/12/2023 09/12/2023 69,674.00 Invoice Transactions 1 $69,674.00 105920 - EVMARK 09/12/2023 09/12/2023 500.00 Invoice Transactions 1 $500.00 Invoice Transactions 3 $81,226.57 Invoice Transactions 23 $112,862.77 17716 - GREATER ILLINOIS TITLE COMPANY 09/12/2023 09/12/2023 100.00 15930 - ICE MILLER LEGAL COUNSEL 09/12/2023 09/12/2023 35,722.77 Invoice Transactions 2 $35,822.77 Invoice Transactions 2 $35,822.77 Invoice Transactions 2 $35,822.77 15876 - ACCURATE BIOMETRICS 09/12/2023 09/12/2023 884.00 13247 - STANARD & ASSOCIATES 09/12/2023 09/12/2023 1,350.00 13247 - STANARD & ASSOCIATES 09/12/2023 09/12/2023 1,800.00 326463 - THEODORE POLYGRAPH SERVICE, INC.09/12/2023 09/12/2023 200.00 326463 - THEODORE POLYGRAPH SERVICE, INC.09/12/2023 09/12/2023 200.00 Invoice Transactions 5 $4,434.00 255280 - ESPYR 09/12/2023 09/12/2023 755.10 19164 - FRANCZEK P.C.09/12/2023 09/12/2023 7,286.68 Invoice Transactions 2 $8,041.78 102478 - ILLINOIS CITY/COUNTY MANAGEMENT ASSOC.09/12/2023 09/12/2023 50.00 Invoice Transactions 1 $50.00 Invoice Transactions 8 $12,525.78Business Unit 1929 - HUMAN RESOURCE DIVISION Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 62512 - RECRUITMENT RECRUITMENT ADVERTISEMENT Account 62512 - RECRUITMENT Totals Account 62160 - EMPLOYMENT TESTING SERVICES Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS EMPLOYEE CONSULTING SERVICES-EAP LEGAL SERVICES- FRANCZEK EMPLOYMENT TESTING - FINGERPRINTING SERVICES EMPLOYMENT TESTING - STANARD EMPLOYMENT TESTING - STANARD EMPLOYMENT TESTING-THEODORE POLYGRAPH SERVICE EMPLOYMENT TESTING-THEODORE POLYGRAPH SERVICE Department 17 - LAW Totals Department 19 - ADMINISTRATIVE SERVICES Business Unit 1929 - HUMAN RESOURCE DIVISION Account 62160 - EMPLOYMENT TESTING SERVICES TITLE SEARCH - 1811 DEMPSTER LEGAL SERVICES - COPENHAVER CONSTRUCTION Account 62345 - COURT COST/LITIGATION Totals Business Unit 1705 - LEGAL ADMINISTRATION Totals Department 15 - CITY MANAGER'S OFFICE Totals Department 17 - LAW Business Unit 1705 - LEGAL ADMINISTRATION Account 62345 - COURT COST/LITIGATION Account 65522 - BUSINESS DISTRICT IMPROVEMENTS ENJOY EVANSTON INSTAGRAM ACCOUNT Account 65522 - BUSINESS DISTRICT IMPROVEMENTS Totals Business Unit 5300 - ECON. DEVELOPMENT Totals Account 62656 - GREAT MERCHANT GRANT Totals Account 62659 - ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS ANNUAL CONTRIBUTION FOR CONVENTION & VISITORS BUREAU SERVICE Account 62659 - ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS Totals Business Unit 1585 - ADMINISTRATIVE HEARINGS Totals Business Unit 5300 - ECON. DEVELOPMENT Account 62656 - GREAT MERCHANT GRANT 2023 GREAT MERCHANT GRANT PLANTERS AND LANDSCAPING Account 62509 - SERVICE AGREEMENTS/ CONTRACTS HEARING OFFICER HEARING OFFICER Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 62185 - CONSULTING SERVICES Totals Business Unit 1570 - ACCOUNTING Totals Business Unit 1585 - ADMINISTRATIVE HEARINGS Business Unit 1560 - REVENUE & COLLECTIONS Totals Business Unit 1570 - ACCOUNTING Account 62185 - CONSULTING SERVICES ACCOUNTING SERVICES AUG 2023 PET LICENSE GUEST PASSES ANNUAL PERMITS Account 65045 - LICENSING/REGULATORY SUPP Totals Account 64545 - PERSONAL COMPUTER SOFTWARE MONTHLY CASHIERING Account 64545 - PERSONAL COMPUTER SOFTWARE Totals Account 65045 - LICENSING/REGULATORY SUPP Account 61060 - SEASONAL EMPLOYEES Totals Account 64541 - UTILITY TAX AUDIT SERVICES SALES TAX CONTINGENCY PAYMENTS Account 64541 - UTILITY TAX AUDIT SERVICES Totals Business Unit 1560 - REVENUE & COLLECTIONS Account 61060 - SEASONAL EMPLOYEES OFFICE ASSISTANT OFFICE ASSISTANT OFFICE ASSISTANT AUGUST 10TH E-NEWSLETTER TRANSLATION Account 62490 - OTHER PROGRAM COSTS Totals Business Unit 1510 - PUBLIC INFORMATION Totals Account 62490 - OTHER PROGRAM COSTS 9TH WARD NEWSLETTER E-NEWSLETTER TRANSLATION E-NEWSLETTER TRANSLATION AUGUST 3RD E-NEWSLETTER TRANSLATION Account 62210 - PRINTING E-TRANSIT DECALS TRANSLATION E-TRANSIT DECALS TRANSLATION Account 62210 - PRINTING Totals Account 65095 - OFFICE SUPPLIES Totals Business Unit 1505 - CITY MANAGER Totals Business Unit 1510 - PUBLIC INFORMATION TABLE LINEN RENTAL Account 62490 - OTHER PROGRAM COSTS Totals Account 65095 - OFFICE SUPPLIES OFFICE SUPPLIES Department 13 - CITY COUNCIL Totals Department 15 - CITY MANAGER'S OFFICE Business Unit 1505 - CITY MANAGER Account 62490 - OTHER PROGRAM COSTS REIMBURSEMENT: ICMA JUNE 2023 CONFERENCE Account 62295 - TRAINING & TRAVEL Totals Business Unit 1300 - CITY COUNCIL Totals Account 62175 - EXTERNAL SERVICES ADMINISTRATIVE SUPPORT - COUNCIL Account 62175 - EXTERNAL SERVICES Totals Account 62295 - TRAINING & TRAVEL HVAC IMPROVEMENTS AT THE WATER UTILITY ADMIN OFFICES Account 41307 - RESERVE - L.E.P. VIOLATION FINES Totals Department 13 - CITY COUNCIL Business Unit 1300 - CITY COUNCIL METLIFE DENTAL Account 21640 - DENTAL INSURANCE Totals Account 41307 - RESERVE - L.E.P. VIOLATION FINES EVANSTON MUNICIPAL STORAGE FACILITY PHASE 1 EYEMED MONTHLY INVOICE FOR SEPT Account 21639 - VISION INSURANCE DEDUCTI Totals Account 21640 - DENTAL INSURANCE GUARDIAN DENTAL CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 100 - GENERAL FUND Account 21639 - VISION INSURANCE DEDUCTI Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 2 of 25 A1.Page 33 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 19297 - ELM ASSOCIATES, INC.09/12/2023 09/12/2023 1,875.00 Invoice Transactions 1 $1,875.00 275501 - UTILITY DYNAMICS CORPORATION 09/12/2023 09/12/2023 9,320.00 Invoice Transactions 1 $9,320.00 321333 - HEARTLAND BUSINESS SYSTEMS 09/12/2023 09/12/2023 1,176.00 Invoice Transactions 1 $1,176.00 149274 - CHICAGO OFFICE TECHNOLOGY GROUP 09/12/2023 09/12/2023 1,356.41 149274 - CHICAGO OFFICE TECHNOLOGY GROUP 09/12/2023 09/12/2023 3,055.91 149274 - CHICAGO OFFICE TECHNOLOGY GROUP 09/12/2023 09/12/2023 2,955.79 Invoice Transactions 3 $7,368.11 100401 - COMCAST CABLE 09/12/2023 09/12/2023 1,979.00 154298 - PEERLESS NETWORK, INC.09/12/2023 09/12/2023 18,705.53 Invoice Transactions 2 $20,684.53 Invoice Transactions 8 $40,423.64 18707 - CANINE DETECTION AND INSPECTION SERVICES (CDIS)09/12/2023 09/12/2023 550.00 Invoice Transactions 1 $550.00 19954 - CRISTA NOEL 09/12/2023 09/12/2023 110.00 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 75.00 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 75.00 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 75.00 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 75.00 Invoice Transactions 5 $410.00 Invoice Transactions 6 $960.00 120724 - BUILDING & FIRE CODE ACADEMY 09/12/2023 09/12/2023 350.00 120724 - BUILDING & FIRE CODE ACADEMY 09/12/2023 09/12/2023 350.00 120724 - BUILDING & FIRE CODE ACADEMY 09/12/2023 09/12/2023 350.00 Invoice Transactions 3 $1,050.00 278136 - LAKESHORE RECYCLING SYSTEMS 09/12/2023 09/12/2023 2,100.00 104672 - SERVICE SANITATION INC 09/12/2023 09/12/2023 375.95 104672 - SERVICE SANITATION INC 09/12/2023 09/12/2023 377.40 104672 - SERVICE SANITATION INC 09/12/2023 09/12/2023 208.65 104672 - SERVICE SANITATION INC 09/12/2023 09/12/2023 377.40 15832 - STENSTROM PETROLEUM SERVICES GROUP 09/12/2023 09/12/2023 338.85 12792 - UNIFIRST CORPORATION 09/12/2023 09/12/2023 222.17 12792 - UNIFIRST CORPORATION 09/12/2023 09/12/2023 139.15 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 2,090.12 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 2,270.60 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 1,405.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 571.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 486.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 108.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 470.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 3,398.00 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 4,548.84 292329 - UNITED STATES ALLIANCE FIRE PROTECTION 09/12/2023 09/12/2023 4,101.48 Invoice Transactions 18 $23,588.61 19962 - QAL-TEK ASSOCIATES, LLC 09/12/2023 09/12/2023 113.91 19962 - QAL-TEK ASSOCIATES, LLC 09/12/2023 09/12/2023 114.49 Invoice Transactions 2 $228.40 101414 - DEPENDABLE FIRE EQUIPMENT INC.09/12/2023 09/12/2023 104.00 101414 - DEPENDABLE FIRE EQUIPMENT INC.09/12/2023 09/12/2023 1,593.00 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 6,754.00 10798 - JOHNSON CONTROLS SECURITY SOLUTIONS 09/12/2023 09/12/2023 279.17 313070 - LIONHEART CRITICAL POWER SPECIALISTS, INC 09/12/2023 09/12/2023 5,800.08 104107 - PITNEY BOWES 09/12/2023 09/12/2023 476.87 101788 - SCHNEIDER ELECTRIC BUILDINGS AMERICA 09/12/2023 09/12/2023 3,348.00 Invoice Transactions 7 $18,355.12 100401 - COMCAST CABLE 09/12/2023 09/12/2023 402.11 Invoice Transactions 1 $402.11 103195 - MARK VEND COMPANY 09/12/2023 09/12/2023 378.69 Invoice Transactions 1 $378.69 17268 - HOME DEPOT U.S.A., INC. DBA THE HOME DEPOT PRO 09/12/2023 09/12/2023 640.00 17268 - HOME DEPOT U.S.A., INC. DBA THE HOME DEPOT PRO 09/12/2023 09/12/2023 110.26 17268 - HOME DEPOT U.S.A., INC. DBA THE HOME DEPOT PRO 09/12/2023 09/12/2023 59.07 Invoice Transactions 3 $809.33 100941 - CENTRAL RUG & CARPET CO.09/12/2023 09/12/2023 4,350.00 Invoice Transactions 1 $4,350.00 104940 - STEINER ELECTRIC CO.09/12/2023 09/12/2023 272.57 Invoice Transactions 1 $272.57 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 134.23 Invoice Transactions 1 $134.23 Invoice Transactions 38 $49,569.06 Invoice Transactions 60 $103,478.48 315470 - GOV TEMPS USA, LLC 09/12/2023 09/12/2023 115.50 315470 - GOV TEMPS USA, LLC 09/12/2023 09/12/2023 1,039.50 315470 - GOV TEMPS USA, LLC 09/12/2023 09/12/2023 693.00 Invoice Transactions 3 $1,848.00 Invoice Transactions 3 $1,848.00 18750 - SCUBE INC.09/12/2023 09/12/2023 150.00 Invoice Transactions 1 $150.00 316000 - SAFEBUILT LLC, LOCKBOX # 88135 09/12/2023 09/12/2023 2,756.25 316000 - SAFEBUILT LLC, LOCKBOX # 88135 09/12/2023 09/12/2023 1,892.85 316000 - SAFEBUILT LLC, LOCKBOX # 88135 09/12/2023 09/12/2023 4,135.22 Invoice Transactions 3 $8,784.32 Invoice Transactions 4 $8,934.32 Invoice Transactions 7 $10,782.32 Business Unit 2126 - BUILDING INSPECTION SERVICES Totals Department 21 - COMMUNITY DEVELOPMENT Totals PLANNING RYAN FIELD INSPECTION/EXAMINATION SERVICE - INSPECTION AND PLAN REVIEW INSPECTION/EXAMINATION SERVICE - INSPECTION AND PLAN REVIEW Account 62464 - PLUMB, ELEC, PLAN REVEIW SERV Totals Account 62236 - SOFTWARE MAINTENANCE JUNE 2023 SUPPORT SERVICES Account 62236 - SOFTWARE MAINTENANCE Totals Account 62464 - PLUMB, ELEC, PLAN REVEIW SERV Account 61010 - REGULAR PAY Totals Business Unit 2101 - COMMUNITY DEVELOPMENT ADMIN Totals Business Unit 2126 - BUILDING INSPECTION SERVICES Business Unit 2101 - COMMUNITY DEVELOPMENT ADMIN Account 61010 - REGULAR PAY TEMPORARY PERSONNEL TEMPORARY PERSONNEL TEMPORARY PERSONNEL Business Unit 1950 - FACILITIES Totals Department 19 - ADMINISTRATIVE SERVICES Totals Department 21 - COMMUNITY DEVELOPMENT Account 65085 - MINOR EQUIPMENT & TOOLS Totals Account 65095 - OFFICE SUPPLIES FACILITIES OFFICE SUPPLIES Account 65095 - OFFICE SUPPLIES Totals FLOORING FOR OFFICE Account 65050 - BLDG MAINTENANCE MATERIAL Totals Account 65085 - MINOR EQUIPMENT & TOOLS ELECTRICAL SUPPLIES JANITORIAL SUPPLIES JANITORIAL SUPPLIES Account 65040 - JANITORIAL SUPPLIES Totals Account 65050 - BLDG MAINTENANCE MATERIAL COFFEE SUPPLIES: CIVIC CENTER Account 65025 - FOOD Totals Account 65040 - JANITORIAL SUPPLIES JANITORIAL SUPPLIES Account 64540 - TELECOMMUNICATIONS - WIRELESS UTILITIES: COMCAST 2100 RIDGE SEPT 23 Account 64540 - TELECOMMUNICATIONS - WIRELESS Totals Account 65025 - FOOD GENERATOR PM'S AT CITY PARKING GARAGES SHIPPING AND POSTAGE AUG 2023 BUILDING AUTOMATION SYSTEMS - HVAC VARIOUS CITY FACILITIES Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS ANNUAL INSPECTIONS ANNUAL INSPECTION JANITORIAL SERVICES AT VARIOUS CITY FACILITIES QUARTERLY BILLING Account 62245 - OTHER EQMT MAINTENANCE CALIBRATORS: RESISTANCE, POWER CALIBRATORS: RESISTANCE, POWER Account 62245 - OTHER EQMT MAINTENANCE Totals ANNUAL INSPECTION ANNUAL INSPECTION ANNUAL INSPECTION Account 62225 - BLDG MAINTENANCE SERVICES Totals INVESTIGATE COMPRESSOR ISSUES INSPECTION OF FIRE ALARMS SYSTEM SPRINKLER INSPECTION ANNUAL EXTINGUISHER INSPECTION EMERGENCY LIGHTS INSPECTION REPLACEMENT OF FUSIBLE LINK ON #7 PUMP MAT CLEANING SERVICE - CIVIC CENTER MAT CLEANING SERVICE - SERVICE CENTER INSPECTION OF FIRE PROTECTION SYSTEMS INSPECTION OF FIRE PROTECTION SYSTEMS PORTABLE TOILET RENTAL PORTABLE TOILET RENTAL PORTABLE TOILET RENTAL PORTABLE TOILET RENTAL PORTABLE TOILET RENTAL FIREMAN TRAINING AND INSTRUCTION TRAINING AIDS AND INSTRUCTION Account 61072 - JOB TRAINING PROGRAM Totals Account 62225 - BLDG MAINTENANCE SERVICES Business Unit 1941 - PARKING ENFORCEMENT & TICKETS Totals Business Unit 1950 - FACILITIES Account 61072 - JOB TRAINING PROGRAM FIREMAN TRAINING AND INSTRUCTION BOOT 8/24 BOOT 8/21 BOOT 8/21 Account 62451 - TOWING AND BOOTING CONTRACTS Totals Account 62250 - COMPUTER EQUIPMENT MAINT Totals Account 62451 - TOWING AND BOOTING CONTRACTS TOW REFUND BOOT 8/29 Business Unit 1932 - INFORMATION TECHNOLOGY DIVI. Totals Business Unit 1941 - PARKING ENFORCEMENT & TICKETS Account 62250 - COMPUTER EQUIPMENT MAINT CANINE INSPECTION OF PEO VEHICLES Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES SEPT 2023 COMMUNICATION CHARGES SEPT 23 Account 64505 - TELECOMMUNICATIONS Totals COPIER/PRINTER MONTHLY CHARGES COPIER/PRINTER MONTHLY CHARGES COPIER/PRINTER MONTHLY CHARGES Account 62380 - COPY MACHINE CHARGES Totals Account 62341 - INTERNET SOLUTION PROVIDERS COMMUNICATIONS SERVICES - IT Account 62341 - INTERNET SOLUTION PROVIDERS Totals Account 62380 - COPY MACHINE CHARGES Account 61060 - SEASONAL EMPLOYEES Totals Account 62340 - IT COMPUTER SOFTWARE SECURITY CAMERAS INSTALLATION - PRCS & EPD Account 62340 - IT COMPUTER SOFTWARE Totals Business Unit 1932 - INFORMATION TECHNOLOGY DIVI. Account 61060 - SEASONAL EMPLOYEES IT CONSULTING SERVICES Run by Tera Davis on 09/06/2023 11:43:42 AM Page 3 of 25 A1.Page 34 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 291625 - THE PRINTED WORD, INC.09/12/2023 09/12/2023 35.00 291625 - THE PRINTED WORD, INC.09/12/2023 09/12/2023 35.00 Invoice Transactions 2 $70.00 18181 - GUARDIAN ALLICANCE TECHNOLOGIES 09/12/2023 09/12/2023 570.00 Invoice Transactions 1 $570.00 101769 - PETTY CASH 09/12/2023 09/12/2023 150.26 Invoice Transactions 1 $150.26 296827 - IDENTISYS 09/12/2023 09/12/2023 364.00 14135 - LEXIPOL, LLC 09/12/2023 09/12/2023 33,719.75 Invoice Transactions 2 $34,083.75 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 102.45 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 105.94 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 26.50 Invoice Transactions 3 $234.89 Invoice Transactions 9 $35,108.90 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 928.57 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 20.00 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 2,014.87 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 308.65 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 2,134.12 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 42.42 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 389.40 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 1,042.22 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 1,865.70 102667 - J. G. UNIFORMS, INC 09/12/2023 09/12/2023 20.00 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 174.99 16782 - VELOCITY SYSTEMS 09/12/2023 09/12/2023 895.78 Invoice Transactions 12 $9,836.72 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 652.39 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 555.19 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 477.40 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 602.39 103892 - O'HERRON CO., INC., RAY 09/12/2023 09/12/2023 602.39 Invoice Transactions 5 $2,889.76 18740 - BOB BARKER COMPANY 09/12/2023 09/12/2023 237.72 19947 - LABSOURCE, INC.09/12/2023 09/12/2023 177.02 19947 - LABSOURCE, INC.09/12/2023 09/12/2023 88.57 Invoice Transactions 3 $503.31 Invoice Transactions 20 $13,229.79 149416 - AT & T 09/12/2023 09/12/2023 1,690.68 Invoice Transactions 1 $1,690.68 Invoice Transactions 1 $1,690.68 202649 - Adam Pack 09/12/2023 09/12/2023 75.00 11434 - GRACE CARMICHAEL 09/12/2023 09/12/2023 45.00 11929 - JUSTIN CONLEY 09/12/2023 09/12/2023 250.00 128871 - ERVIN DE LEON 09/12/2023 09/12/2023 45.00 128935 - JEREMY NIEMAN 09/12/2023 09/12/2023 250.00 229271 - MICHAEL JONES 09/12/2023 09/12/2023 45.00 10641 - REBECCA NIZIOLEK 09/12/2023 09/12/2023 45.00 103774 - NORTH EAST MULTI-REGIONAL TRAINING INC 09/12/2023 09/12/2023 4,320.00 101769 - PETTY CASH 09/12/2023 09/12/2023 45.00 105318 - UNIVERSITY OF ILLINOIS -GAR 162 09/12/2023 09/12/2023 125.00 Invoice Transactions 10 $5,245.00 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 39.02 Invoice Transactions 1 $39.02 120637 - SCOTT SOPHIER 09/12/2023 09/12/2023 2,634.85 128978 - STANLEY SAMSON 09/12/2023 09/12/2023 250.00 Invoice Transactions 2 $2,884.85 104972 - STREICHER'S 09/12/2023 09/12/2023 747.80 Invoice Transactions 1 $747.80 Invoice Transactions 14 $8,916.67 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 97.00 Invoice Transactions 1 $97.00 Invoice Transactions 1 $97.00 101769 - PETTY CASH 09/12/2023 09/12/2023 46.27 Invoice Transactions 1 $46.27 Invoice Transactions 1 $46.27 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 3,313.00 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 4,132.00 Invoice Transactions 2 $7,445.00 101062 - CINTAS 09/12/2023 09/12/2023 91.73 Invoice Transactions 1 $91.73 Invoice Transactions 3 $7,536.73 Invoice Transactions 49 $66,626.04 19596 - SILKAITIS, TIMOTHY 09/12/2023 09/12/2023 1,187.50 Invoice Transactions 1 $1,187.50 100177 - ALLEGRA PRINT & IMAGING 09/12/2023 09/12/2023 287.00 Invoice Transactions 1 $287.00Account 62210 - PRINTING Totals TRAINING CONTRACT Account 55170 - FIRE DEPT TRAINING Totals Account 62210 - PRINTING PRINTING AND RELATED SERVICES Department 22 - POLICE Totals Department 23 - FIRE MGMT & SUPPORT Business Unit 2305 - FIRE MGT & SUPPORT Account 55170 - FIRE DEPT TRAINING Account 65125 - OTHER COMMODITIES FLOOR MATS Account 65125 - OTHER COMMODITIES Totals Business Unit 2295 - BUILDING MANAGEMENT Totals Business Unit 2295 - BUILDING MANAGEMENT Account 62225 - BLDG MAINTENANCE SERVICES JANITORIAL SERVICES CITYWIDE CLEANING SERVICE - AUGUST 2023 Account 62225 - BLDG MAINTENANCE SERVICES Totals Account 62490 - OTHER PROGRAM COSTS PETTY CASH - OFFICE OF ADMIN Account 62490 - OTHER PROGRAM COSTS Totals Business Unit 2285 - COMMUNITY POLICING Totals Account 62451 - TOWING AND BOOTING CONTRACTS Totals Business Unit 2270 - TRAFFIC BUREAU Totals Business Unit 2285 - COMMUNITY POLICING Business Unit 2260 - OFFICE OF ADMINISTRATION Totals Business Unit 2270 - TRAFFIC BUREAU Account 62451 - TOWING AND BOOTING CONTRACTS TOW & HOOK Account 65120 - POLICE DUI EXPENSE Totals Account 65616 - PUBLIC SAFETY EQUIPMENT/SUPPLIES TRAINING AMMUNITION Account 65616 - PUBLIC SAFETY EQUIPMENT/SUPPLIES Totals Account 65095 - OFFICE SUPPLIES Totals Account 65120 - POLICE DUI EXPENSE TRAVEL / TRAINING - IMPAIRED DRIVING/TRAFFIC SAFETY CONFERENCE TRAVEL / TRAINING - IMPAIRED DRIVING/TRAFFIC SAFETY CONFERENCE TRAINING - MASTER FIREARMS INSTRUCTOR Account 62295 - TRAINING & TRAVEL Totals Account 65095 - OFFICE SUPPLIES OFFICE SUPPLIES - POLICE ADMIN TRAVEL / TRAINING - IMPAIRED DRIVING/TRAFFIC SAFETY CONFERENCE MEAL ALLOWANCE - TRAUMAS OF LE MEAL ALLOWANCE - TRAUMAS OF LE TRAINING - GROUND FIGHTING CONTROL INSTRUCTOR DEVELOPMENT PETTY CASH - OFFICE OF ADMIN Account 62295 - TRAINING & TRAVEL MEAL ALLOWANCE - LHI CERTIFICATION MEAL ALLOWANCE - TRAUMAS OF LE TRAVEL / TRAINING - IMPAIRED DRIVING/TRAFFIC SAFETY CONFERENCE MEAL ALLOWANCE - TRAUMAS OF LE Account 64505 - TELECOMMUNICATIONS Totals Business Unit 2251 - 311 CENTER Totals Business Unit 2260 - OFFICE OF ADMINISTRATION Business Unit 2210 - PATROL OPERATIONS Totals Business Unit 2251 - 311 CENTER Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES - 311 PATROL SUPPLIES PATROL SUPPLIES PATROL SUPPLIES Account 65125 - OTHER COMMODITIES Totals FIREARM/GLOCK & HOLSTER (RECRUIT) FIREARM/GLOCK & HOLSTER (RECRUIT) Account 65085 - MINOR EQUIPMENT & TOOLS Totals Account 65125 - OTHER COMMODITIES Account 65085 - MINOR EQUIPMENT & TOOLS FIREARM/GLOCK & HOLSTER (RECRUIT) FIREARM/GLOCK (RECRUIT) FIREARM/GLOCK (RECRUIT) UNIFORM (RECRUIT) UNIFORM HOLSTER (RECRUIT) UNIFORM - VEST Account 65020 - CLOTHING Totals UNIFORM (RECRUIT) UNIFORM (RECRUIT) UNIFORM (RECRUIT) UNIFORM (RECRUIT) UNIFORM (RECRUIT) Business Unit 2210 - PATROL OPERATIONS Account 65020 - CLOTHING UNIFORM (RECRUIT) UNIFORM UNIFORM (RECRUIT) ELECTRICITY - CAMERAS (6/27 - 7/27) ELECTRICITY - CAMERAS (6/29 - 7/31) Account 64005 - ELECTRICITY Totals Business Unit 2205 - POLICE ADMINISTRATION Totals LAW ENFORCEMENT PROCEDURE MANUAL ANNUAL SUBSCRIPTION Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 64005 - ELECTRICITY UTILITY - CAMERAS (6/28 - 7/28) PETTY CASH - OFFICE OF ADMIN Account 62490 - OTHER PROGRAM COSTS Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS BADGEPASS SOFTWARE SUPPORT Account 62272 - OTHER PROFESSIONAL SERVICES PROFESSIONAL SERVICES Account 62272 - OTHER PROFESSIONAL SERVICES Totals Account 62490 - OTHER PROGRAM COSTS Business Unit 2205 - POLICE ADMINISTRATION Account 62210 - PRINTING PRINTING SERVICES - BUSINESS CARDS PRINTING SERVICES - BUSINESS CARDS Account 62210 - PRINTING Totals Department 22 - POLICE Run by Tera Davis on 09/06/2023 11:43:42 AM Page 4 of 25 A1.Page 35 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 101832 - FEDERAL EXPRESS CORP.09/12/2023 09/12/2023 77.25 19579 - FEDEX FREIGHT 09/12/2023 09/12/2023 34.88 19579 - FEDEX FREIGHT 09/12/2023 09/12/2023 49.39 Invoice Transactions 3 $161.52 15689 - DERON DAUGHERTY 09/12/2023 09/12/2023 41.00 19951 - ELIJAH HENRY 09/12/2023 09/12/2023 104.00 Invoice Transactions 2 $145.00 16991 - AHA ECC DISTRIBUTION 09/12/2023 09/12/2023 1,117.00 Invoice Transactions 1 $1,117.00 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 74.09 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 91.78 Invoice Transactions 2 $165.87 Invoice Transactions 10 $3,063.89 18130 - ASCENSION HEALTH ALLIANCE MS#2 09/12/2023 09/12/2023 5,050.00 Invoice Transactions 1 $5,050.00 181733 - MATTHEW SMITH 09/12/2023 09/12/2023 41.00 104126 - PAUL J. POLEP 09/12/2023 09/12/2023 21.00 Invoice Transactions 2 $62.00 Invoice Transactions 3 $5,112.00 19951 - ELIJAH HENRY 09/12/2023 09/12/2023 49.00 Invoice Transactions 1 $49.00 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 641.00 Invoice Transactions 1 $641.00 19951 - ELIJAH HENRY 09/12/2023 09/12/2023 267.95 Invoice Transactions 1 $267.95 18327 - US GAS 09/12/2023 09/12/2023 23.48 18327 - US GAS 09/12/2023 09/12/2023 117.40 18327 - US GAS 09/12/2023 09/12/2023 205.52 18327 - US GAS 09/12/2023 09/12/2023 23.48 18327 - US GAS 09/12/2023 09/12/2023 46.96 Invoice Transactions 5 $416.84 18303 - TIM MIGON 09/12/2023 09/12/2023 154.00 11435 - TODAY'S UNIFORMS INC. 09/12/2023 09/12/2023 63.80 11435 - TODAY'S UNIFORMS INC. 09/12/2023 09/12/2023 189.95 11435 - TODAY'S UNIFORMS INC. 09/12/2023 09/12/2023 25.95 Invoice Transactions 4 $433.70 100158 - AIR ONE EQUIPMENT 09/12/2023 09/12/2023 2,565.64 100158 - AIR ONE EQUIPMENT 09/12/2023 09/12/2023 130.00 100158 - AIR ONE EQUIPMENT 09/12/2023 09/12/2023 158.00 302984 - ELEVATED SAFETY, LLC 09/12/2023 09/12/2023 515.93 101350 - W S DARLEY & CO 09/12/2023 09/12/2023 861.27 Invoice Transactions 5 $4,230.84 100158 - AIR ONE EQUIPMENT 09/12/2023 09/12/2023 979.00 315588 - DJS SCUBA LOCKER, INC.09/12/2023 09/12/2023 700.00 315588 - DJS SCUBA LOCKER, INC.09/12/2023 09/12/2023 50.00 315588 - DJS SCUBA LOCKER, INC.09/12/2023 09/12/2023 195.00 15028 - E & B FIRE AND SAFETY INC. DBA DINGES FIRE COMPANY 09/12/2023 09/12/2023 87.80 15028 - E & B FIRE AND SAFETY INC. DBA DINGES FIRE COMPANY 09/12/2023 09/12/2023 109.75 103561 - MUNICIPAL EMERGENCY SERVICES 09/12/2023 09/12/2023 5,933.00 Invoice Transactions 7 $8,054.55 18303 - TIM MIGON 09/12/2023 09/12/2023 40.00 105320 - UNIVERSITY OF ILLINOIS 09/12/2023 09/12/2023 1,346.00 105576 - WILMETTE HARBOR ASSOC.09/12/2023 09/12/2023 2,737.23 Invoice Transactions 3 $4,123.23 13163 - LEE'S FOODSERVICE PARTS & REPAIRS 09/12/2023 09/12/2023 315.00 Invoice Transactions 1 $315.00 Invoice Transactions 28 $18,532.11 Invoice Transactions 41 $26,708.00 17001 - GREG OLSEN 09/12/2023 09/12/2023 235.16 Invoice Transactions 1 $235.16 Invoice Transactions 1 $235.16 Invoice Transactions 1 $235.16 10798 - JOHNSON CONTROLS SECURITY SOLUTIONS 09/12/2023 09/12/2023 103.70 Invoice Transactions 1 $103.70 18307 - ANCHOR MECHANICAL INC.09/12/2023 09/12/2023 5,670.00 15844 - DUAL TEMP COMPANIES OF IL 09/12/2023 09/12/2023 3,838.27 Invoice Transactions 2 $9,508.27 100310 - ANDERSON PEST SOLUTIONS 09/12/2023 09/12/2023 81.37 Invoice Transactions 1 $81.37 10546 - SUPERIOR INDUSTRIAL SUPPLY 09/12/2023 09/12/2023 1,223.11 12792 - UNIFIRST CORPORATION 09/12/2023 09/12/2023 80.77 Invoice Transactions 2 $1,303.88 101732 - EVANSTON GLASS & MIRROR 09/12/2023 09/12/2023 1,638.32 Invoice Transactions 1 $1,638.32 106871 - R & R SPECIALTIES OF WISCONSIN, INC.09/12/2023 09/12/2023 313.80 106871 - R & R SPECIALTIES OF WISCONSIN, INC.09/12/2023 09/12/2023 209.30 Invoice Transactions 2 $523.10 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 40.42 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 167.28 Invoice Transactions 2 $207.70 Invoice Transactions 11 $13,366.34 OFFICE SUPPLIES Account 65095 - OFFICE SUPPLIES Totals Business Unit 3030 - CROWN COMMUNITY CENTER Totals MACHINE MAINTENANCE Account 65070 - OFFICE/OTHER EQT MTN MATL Totals Account 65095 - OFFICE SUPPLIES OFFICE SUPPLIES GLASS INSTALLED AND REMOVAL OF BROKEN GLASS Account 65050 - BLDG MAINTENANCE MATERIAL Totals Account 65070 - OFFICE/OTHER EQT MTN MATL MACHINE MAINTENANCE JANITORIAL SUPPLY JANITORIAL SUPPLY Account 65040 - JANITORIAL SUPPLIES Totals Account 65050 - BLDG MAINTENANCE MATERIAL Account 62495 - LICENSED PEST CONTROL SERVICES PEST CONTROL MAINTENANCE Account 62495 - LICENSED PEST CONTROL SERVICES Totals Account 65040 - JANITORIAL SUPPLIES Account 62251 - CROWN CENTER SYSTEMS REPAIR RCCC HVAC PREVENTATIVE MAINTENANCE RCCC HVAC PREVENTATIVE MAINTENANCE Account 62251 - CROWN CENTER SYSTEMS REPAIR Totals Business Unit 3030 - CROWN COMMUNITY CENTER Account 62245 - OTHER EQMT MAINTENANCE ICE SCRAPER KNIVES CLEANED SHARPENED AND HONED Account 62245 - OTHER EQMT MAINTENANCE Totals Business Unit 2435 - PUBLIC HEALTH DIVISION Totals Department 24 - HEALTH Totals Department 30 - PARKS AND RECREATION Business Unit 2435 - PUBLIC HEALTH DIVISION Account 62474 - COMPREHENSIVE HEALTH PROTECTION GRANT EXP REIMBURSEMENT Account 62474 - COMPREHENSIVE HEALTH PROTECTION GRANT EXP Totals Business Unit 2315 - FIRE SUPPRESSION Totals Department 23 - FIRE MGMT & SUPPORT Totals Department 24 - HEALTH Account 65125 - OTHER COMMODITIES Totals Account 65625 - FURNITURE & FIXTURES EQUIPMENT MAINTENANCE, REPAIR, Account 65625 - FURNITURE & FIXTURES Totals Account 65125 - OTHER COMMODITIES REGISTRATION FEES ONLY RESPONSIBLE FOR CLASS #202400110 BOAT FUEL SCUBA AND SKIN DIVING EQUIPMENT ABRASIVE EQUIPMENT AND TOOLS ABRASIVE EQUIPMENT AND TOOLS ABRASIVE EQUIPMENT AND TOOLS Account 65090 - SAFETY EQUIPMENT Totals Account 65090 - SAFETY EQUIPMENT ABRASIVE EQUIPMENT AND TOOLS SCUBA AND SKIN DIVING EQUIPMENT SCUBA AND SKIN DIVING EQUIPMENT ABRASIVE EQUIPMENT AND TOOLS ABRASIVE EQUIPMENT AND TOOLS ABRASIVE EQUIPMENT AND TOOLS ABRASIVE EQUIPMENT AND TOOLS Account 65085 - MINOR EQUIPMENT & TOOLS Totals UNIFORMS, BLENDED FABRIC Account 65020 - CLOTHING Totals Account 65085 - MINOR EQUIPMENT & TOOLS ABRASIVE EQUIPMENT AND TOOLS Account 65020 - CLOTHING SHOES AND BOOTS UNIFORMS, BLENDED FABRIC UNIFORMS, BLENDED FABRIC 2023 AMBULANCE OXYGEN 2023 AMBULANCE OXYGEN 2023 AMBULANCE OXYGEN 2023 AMBULANCE OXYGEN Account 65015 - CHEMICALS/ SALT Totals MEDICAL BOOKS AND PUBLICATIONS Account 65010 - BOOKS, PUBLICATIONS, MAPS Totals Account 65015 - CHEMICALS/ SALT 2023 AMBULANCE OXYGEN Account 62509 - SERVICE AGREEMENTS/ CONTRACTS JANITORIAL SERVICES CITYWIDE Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 65010 - BOOKS, PUBLICATIONS, MAPS Business Unit 2315 - FIRE SUPPRESSION Account 61072 - JOB TRAINING PROGRAM REGISTRATION FEES Account 61072 - JOB TRAINING PROGRAM Totals MEMBERSHIP DUES FIREMAN TRAINING AND INSTRUCTION Account 62360 - MEMBERSHIP DUES Totals Business Unit 2310 - FIRE PREVENTION Totals Account 53670 - FIRE TRAINING FEES-HOSP FIREMAN TRAINING AND INSTRUCTION Account 53670 - FIRE TRAINING FEES-HOSP Totals Account 62360 - MEMBERSHIP DUES Account 65095 - OFFICE SUPPLIES Totals Business Unit 2305 - FIRE MGT & SUPPORT Totals Business Unit 2310 - FIRE PREVENTION Account 65010 - BOOKS, PUBLICATIONS, MAPS Totals Account 65095 - OFFICE SUPPLIES FIRE OFFICE DEPOT 2023 FIRE OFFICE DEPOT 2023 REGISTRATION FEES Account 62360 - MEMBERSHIP DUES Totals Account 65010 - BOOKS, PUBLICATIONS, MAPS CPR EQUIPMENT MAINTENANCE AND MAILING, PACKAGING, AND SHIPPING Account 62315 - POSTAGE Totals Account 62360 - MEMBERSHIP DUES REGISTRATION FEES Account 62315 - POSTAGE MAILING, PACKAGING, AND SHIPPING MAILING, PACKAGING, AND SHIPPING Run by Tera Davis on 09/06/2023 11:43:42 AM Page 5 of 25 A1.Page 36 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 10273 - EVP ACADEMIES, LLC 08/24/2023 09/12/2023 9,909.90 17229 - SPORTS FOR LIFE, LLC 08/24/2023 09/12/2023 4,347.70 Invoice Transactions 2 $14,257.60 Invoice Transactions 2 $14,257.60 104914 - STA-KLEEN INC.09/12/2023 09/12/2023 575.00 Invoice Transactions 1 $575.00 100310 - ANDERSON PEST SOLUTIONS 09/12/2023 09/12/2023 45.68 100310 - ANDERSON PEST SOLUTIONS 09/12/2023 09/12/2023 82.80 Invoice Transactions 2 $128.48 100401 - COMCAST CABLE 09/12/2023 09/12/2023 254.11 Invoice Transactions 1 $254.11 Invoice Transactions 4 $957.59 19499 - DIME LLC 09/12/2023 09/12/2023 450.00 173137 - SHADANA PATTERSON 09/12/2023 09/12/2023 875.00 11628 - ELDRIDGE SHANNON 09/12/2023 09/12/2023 85.00 Invoice Transactions 3 $1,410.00 14354 - MARDRA THOMAS 09/12/2023 09/12/2023 800.00 Invoice Transactions 1 $800.00 Invoice Transactions 4 $2,210.00 17793 - MARGARET EMILY GUTHRIE 08/24/2023 09/12/2023 93.60 Invoice Transactions 1 $93.60 Invoice Transactions 1 $93.60 11642 - LILY CIGAN 08/24/2023 09/12/2023 2,055.90 Invoice Transactions 1 $2,055.90 11992 - COLLECTIVE RESOURCE INC.08/24/2023 09/12/2023 535.00 Invoice Transactions 1 $535.00 Invoice Transactions 2 $2,590.90 100310 - ANDERSON PEST SOLUTIONS 08/24/2023 09/12/2023 53.21 Invoice Transactions 1 $53.21 Invoice Transactions 1 $53.21 15869 - KARIN MCKIE 08/24/2023 09/12/2023 250.00 Invoice Transactions 1 $250.00 120961 - MARY KABABIK 08/24/2023 09/12/2023 1,150.00 Invoice Transactions 1 $1,150.00 Invoice Transactions 2 $1,400.00 Invoice Transactions 27 $34,929.24 101063 - CINTAS FIRST AID & SUPPLY 09/12/2023 09/12/2023 114.96 Invoice Transactions 1 $114.96 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 46.76 103883 - ODP BUSINESS SOLUTIONS, LLC 09/12/2023 09/12/2023 19.20 Invoice Transactions 2 $65.96 Invoice Transactions 3 $180.92 100359 - ARLINGTON POWER EQUIPMENT 09/12/2023 09/12/2023 2,283.33 Invoice Transactions 1 $2,283.33 Invoice Transactions 1 $2,283.33 301861 - CHRISTY WEBBER & COMPANY 09/12/2023 09/12/2023 6,901.87 301861 - CHRISTY WEBBER & COMPANY 09/12/2023 09/12/2023 11,996.43 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 22.51 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 22.58 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 22.58 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 22.58 Invoice Transactions 6 $18,988.55 Invoice Transactions 6 $18,988.55 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 40.71 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 89.70 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 213.21 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 471.27 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 622.38 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 819.03 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 34.50 13666 - BUILDERS ASPHALT, LLC 09/12/2023 09/12/2023 556.14 Invoice Transactions 8 $2,846.94 Invoice Transactions 8 $2,846.94 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 46.02 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 49.80 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 50.36 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 52.19 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 31.56 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 32.29 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 32.98 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 33.88 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 28.65 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 29.63 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 29.81 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 30.22 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 24.38 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 24.63 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 24.72 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 24.89 Invoice Transactions 16 $546.01 UTILITIES: MC SQUARED: FESTIVAL LIGHTING Account 64008 - FESTIVAL LIGHTING Totals UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING UTILITIES: MC SQUARED: FESTIVAL LIGHTING Business Unit 4510 - STREET MAINTENANCE Totals Business Unit 4520 - TRAF. SIG.& ST LIGHT MAINT Account 64008 - FESTIVAL LIGHTING HOT MIX ASPHALT HOT MIX ASPHALT HOT MIX ASPHALT HOT MIX ASPHALT Account 65055 - MATER. TO MAINT. IMP. Totals Account 65055 - MATER. TO MAINT. IMP. HOT MIX ASPHALT HOT MIX ASPHALT HOT MIX ASPHALT HOT MIX ASPHALT Account 62195 - LANDSCAPE MAINTENANCE SERVICES Totals Business Unit 4330 - GREENWAYS Totals Business Unit 4510 - STREET MAINTENANCE CITYWIDE LANDSCAPING UTILITIES: MC SQUARED: IRRIGATION PUMP UTILITIES: MC SQUARED: IRRIGATION PUMP UTILITIES: MC SQUARED: IRRIGATION PUMP UTILITIES: MC SQUARED: IRRIGATION PUMP Business Unit 4320 - FORESTRY Totals Business Unit 4330 - GREENWAYS Account 62195 - LANDSCAPE MAINTENANCE SERVICES ROBERT CROWN LANDSCAPING Business Unit 4320 - FORESTRY Account 65085 - MINOR EQUIPMENT & TOOLS RAKES, BROOMS AND POLES Account 65085 - MINOR EQUIPMENT & TOOLS Totals OFFICE SUPPLIES Account 65095 - OFFICE SUPPLIES Totals Business Unit 4105 - PUBLIC WORKS AGENCY ADMIN Totals FIRST AID SUPPLY CABINET REFILL Account 65090 - SAFETY EQUIPMENT Totals Account 65095 - OFFICE SUPPLIES OFFICE SUPPLIES Department 30 - PARKS AND RECREATION Totals Department 40 - PUBLIC WORKS AGENCY Business Unit 4105 - PUBLIC WORKS AGENCY ADMIN Account 65090 - SAFETY EQUIPMENT RENAISSANCE CAMP Account 62505 - INSTRUCTOR SERVICES Totals Business Unit 3720 - CULTURAL ARTS PROGRAMS Totals Account 62490 - OTHER PROGRAM COSTS ETIENNE ROLINS EVENT Account 62490 - OTHER PROGRAM COSTS Totals Account 62505 - INSTRUCTOR SERVICES Account 62495 - LICENSED PEST CONTROL SERVICES Totals Business Unit 3710 - NOYES CULTURAL ARTS CENTER Totals Business Unit 3720 - CULTURAL ARTS PROGRAMS Business Unit 3605 - ECOLOGY CENTER Totals Business Unit 3710 - NOYES CULTURAL ARTS CENTER Account 62495 - LICENSED PEST CONTROL SERVICES MONTHLY PEST CONTROL Account 62505 - INSTRUCTOR SERVICES Totals Account 62520 - OTHER CONTRACTUAL SERVICES COMPOSTING SERVICE Account 62520 - OTHER CONTRACTUAL SERVICES Totals Business Unit 3055 - LEVY CENTER SENIOR SERVICES Totals Business Unit 3605 - ECOLOGY CENTER Account 62505 - INSTRUCTOR SERVICES YOGA INST Business Unit 3055 - LEVY CENTER SENIOR SERVICES Account 62505 - INSTRUCTOR SERVICES FITNESS INSTRUCTOR Account 62505 - INSTRUCTOR SERVICES Totals SINGING PERFORMANCE Account 62511 - ENTERTAIN/PERFORMER SERV Totals Business Unit 3045 - FLEETWOOD/JOURDAIN THEATR Totals OBAMAOLOGY, LIGHTS POSTER, DESIGNER STAGES, THEATRE (ALL TYPES) Account 62505 - INSTRUCTOR SERVICES Totals Account 62511 - ENTERTAIN/PERFORMER SERV Business Unit 3040 - FLEETWOOD JOURDAIN COM CT Totals Business Unit 3045 - FLEETWOOD/JOURDAIN THEATR Account 62505 - INSTRUCTOR SERVICES VIDEOGRAPHY, CAMERAS, EDITOR Account 62495 - LICENSED PEST CONTROL SERVICES Totals Account 62525 - CONTRACTUAL SERVICES CHARGEBACK FJCC CABLE BILL Account 62525 - CONTRACTUAL SERVICES CHARGEBACK Totals Account 62225 - BLDG MAINTENANCE SERVICES Totals Account 62495 - LICENSED PEST CONTROL SERVICES PEST CONTROL MASON PARK FJCC PEST CONTROL Business Unit 3035 - CHANDLER COMMUNITY CENTER Totals Business Unit 3040 - FLEETWOOD JOURDAIN COM CT Account 62225 - BLDG MAINTENANCE SERVICES DUCT & EQUIPMENT CLEANING Business Unit 3035 - CHANDLER COMMUNITY CENTER Account 62505 - INSTRUCTOR SERVICES VOLLEYBALL CONTRACTOR TENNIS VENDOR Account 62505 - INSTRUCTOR SERVICES Totals Run by Tera Davis on 09/06/2023 11:43:42 AM Page 6 of 25 A1.Page 37 of 468 100 GENERAL FUND Vendor G/L Date Payment Date Invoice Amount CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 100375 - ARTS & LETTERS LTD.09/12/2023 09/12/2023 1,477.00 100375 - ARTS & LETTERS LTD.09/12/2023 09/12/2023 90.00 103411 - MIDWEST FENCE COMPANY 09/12/2023 09/12/2023 6,801.00 19949 - PERMABAND INC.09/12/2023 09/12/2023 330.00 Invoice Transactions 4 $8,698.00 Invoice Transactions 20 $9,244.01 Invoice Transactions 38 $33,543.75 Invoice Transactions 255 $459,847.73 Business Unit 4520 - TRAF. SIG.& ST LIGHT MAINT Totals Department 40 - PUBLIC WORKS AGENCY Totals Fund 100 - GENERAL FUND Totals SIGN FABRICATION NUMBERS SOLE SOURCE GUARDRAIL REPAIR SIGN BRACKET & CLIP WINGS Account 65115 - TRAFFIC CONTROL SUPPLI Totals Account 65115 - TRAFFIC CONTROL SUPPLI TEMPORARY NO PARKING SIGNS Run by Tera Davis on 09/06/2023 11:43:42 AM Page 7 of 25 A1.Page 38 of 468 170 AMERICAN RESCUE PLAN Vendor G/L Date Payment Date Invoice Amount 19977 - TAFT STETTINIUS & HOLLISTER 09/12/2023 09/12/2023 5,352.00 Invoice Transactions 1 $5,352.00 Invoice Transactions 1 $5,352.00 105191 - TRAFFIC CONTROL & PROTECTION, INC.09/12/2023 09/12/2023 19,884.00 Invoice Transactions 1 $19,884.00 Invoice Transactions 1 $19,884.00 19024 - BYRNE SOFTWARE TECHNOLOGIES 09/12/2023 09/12/2023 5,872.50 19024 - BYRNE SOFTWARE TECHNOLOGIES 09/12/2023 09/12/2023 8,627.50 19024 - BYRNE SOFTWARE TECHNOLOGIES 09/12/2023 09/12/2023 7,177.50 Invoice Transactions 3 $21,677.50 Invoice Transactions 3 $21,677.50 19576 - RACHEL WILLIAMS 09/12/2023 09/12/2023 1,650.00 Invoice Transactions 1 $1,650.00 Invoice Transactions 1 $1,650.00 19392 - CARLINO, CELIA 09/12/2023 09/12/2023 3,132.00 19188 - MATTHEW OUREN 09/12/2023 09/12/2023 7,032.00 19391 - MUBOYAYI, NDONA 09/12/2023 09/12/2023 6,080.00 19757 - ERIKA TEJEDA 09/12/2023 09/12/2023 3,397.00 Invoice Transactions 4 $19,641.00 Invoice Transactions 4 $19,641.00 19421 - GREEN ALLEY STRATEGIES 09/12/2023 09/12/2023 2,799.00 19839 - UNITED LETTER SERVICE, INC dba UNITED GMG 09/12/2023 09/12/2023 6,712.00 Invoice Transactions 2 $9,511.00 Invoice Transactions 2 $9,511.00 Invoice Transactions 12 $77,715.50 Invoice Transactions 12 $77,715.50 Business Unit 9973 - PARTICIPATORY BUDGETING Totals Department 99 - NON-DEPARTMENTAL Totals Fund 170 - AMERICAN RESCUE PLAN Totals Account 62490 - OTHER PROGRAM COSTS PARTICIPATORY BUDGETING MARKETING DIRECT MAIL Account 62490 - OTHER PROGRAM COSTS Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Business Unit 9971 - ARPA ADMIN Totals Business Unit 9973 - PARTICIPATORY BUDGETING Account 62509 - SERVICE AGREEMENTS/ CONTRACTS PARTICIPATORY BUDGETING COORDINATOR 2023 PARTICIPATORY BUDGETING MANAGER 2023 PARTICIPATORY BUDGETING FIELD MANAGER 2023 FEDERAL GRANTS MANAGER - ARPA Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Business Unit 9964 - GENERAL FUND OPERATIONS Totals Business Unit 9971 - ARPA ADMIN Business Unit 9950 - PERMIT SOFTWARE Totals Business Unit 9964 - GENERAL FUND OPERATIONS Account 62509 - SERVICE AGREEMENTS/ CONTRACTS REIMAGINING PUBLIC SAFETY ADMINISTRATOR Account 62236 - SOFTWARE MAINTENANCE CIVIC PLATFORM CONFIGURATION CIVIC PLATFORM CONFIGURATION CIVIC PLATFORM CONFIGURATION Account 62236 - SOFTWARE MAINTENANCE Totals Account 65515 - OTHER IMPROVEMENTS Totals Business Unit 9935 - CROSSWALK IMPROVEMENTS Totals Business Unit 9950 - PERMIT SOFTWARE Business Unit 9933 - SMALL/MEDIUM LANDLORD ASSISTANCE Totals Business Unit 9935 - CROSSWALK IMPROVEMENTS Account 65515 - OTHER IMPROVEMENTS PEDESTRIAN SIGNS Business Unit 9933 - SMALL/MEDIUM LANDLORD ASSISTANCE Account 62490 - OTHER PROGRAM COSTS LEGAL SERVICES: SM,MED.LANDLORD ASSIST. PROGRAM Account 62490 - OTHER PROGRAM COSTS Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 170 - AMERICAN RESCUE PLAN Department 99 - NON-DEPARTMENTAL Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 8 of 25 A1.Page 39 of 468 176 HUMAN SERVICES FUND Vendor G/L Date Payment Date Invoice Amount 18545 - CANDICE MITCHELL 09/12/2023 09/12/2023 289.51 Invoice Transactions 1 $289.51 Invoice Transactions 1 $289.51 11999 - YOFRESH YOGURT CAFE 09/12/2023 09/12/2023 1,985.70 308349 - P. S. IT'S SOCIAL D/B/A CURT'S CAFE 09/12/2023 09/12/2023 1,996.93 308349 - P. S. IT'S SOCIAL D/B/A CURT'S CAFE 09/12/2023 09/12/2023 2,584.13 308349 - P. S. IT'S SOCIAL D/B/A CURT'S CAFE 09/12/2023 09/12/2023 1,054.05 308349 - P. S. IT'S SOCIAL D/B/A CURT'S CAFE 09/12/2023 09/12/2023 1,093.55 Invoice Transactions 5 $8,714.36 Invoice Transactions 5 $8,714.36 19943 - SKYLIGHT COUNSELING CENTER 09/12/2023 09/12/2023 5,880.00 Invoice Transactions 1 $5,880.00 Invoice Transactions 1 $5,880.00 Invoice Transactions 7 $14,883.87 Invoice Transactions 7 $14,883.87 Department 24 - HEALTH Totals Fund 176 - HUMAN SERVICES FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 SUPPORT SERVICES - MENTAL HEALTH PROVIDER SERVICES Account 67126 - SKYLIGHT COUNSELING CENTER Totals Business Unit 4651 - MENTAL HEALTH BOARD ALLOCATIONS Totals Business Unit 3215 - YOUTH ENGAGEMENT DIVISION Totals Business Unit 4651 - MENTAL HEALTH BOARD ALLOCATIONS Account 67126 - SKYLIGHT COUNSELING CENTER SAFE SUMMER INITIATIVE 2023 SAFE SUMMER INITIATIVE 2023 SAFE SUMMER INITIATIVE 2023 SAFE SUMMER INITIATIVE 2023 Account 62490 - OTHER PROGRAM COSTS Totals Business Unit 2445 - HUMAN SERVICES Totals Business Unit 3215 - YOUTH ENGAGEMENT DIVISION Account 62490 - OTHER PROGRAM COSTS MSYEP STAFF REIMBURSEMENT Business Unit 2445 - HUMAN SERVICES Account 62295 - TRAINING & TRAVEL REIMBURSEMENT Account 62295 - TRAINING & TRAVEL Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 176 - HUMAN SERVICES FUND Department 24 - HEALTH Run by Tera Davis on 09/06/2023 11:43:42 AM Page 9 of 25 A1.Page 40 of 468 178 SUSTAINABILITY FUND Vendor G/L Date Payment Date Invoice Amount 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 7,055.16 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 8,461.46 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 3,559.73 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 128.77 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 37.47 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 96.12 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 347.16 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 640.84 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 155.15 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 10,334.95 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 1,070.62 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 1,673.91 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 312.07 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 1,639.38 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 1,805.77 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 22.58 Invoice Transactions 16 $37,341.14 Invoice Transactions 16 $37,341.14 Invoice Transactions 16 $37,341.14 Invoice Transactions 16 $37,341.14 Business Unit 9910 - SUSTAINABILITY ADMIN Totals Department 99 - NON-DEPARTMENTAL Totals Fund 178 - SUSTAINABILITY FUND Totals UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FIRE Account 64005 - ELECTRICITY Totals UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FIRE UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES Business Unit 9910 - SUSTAINABILITY ADMIN Account 64005 - ELECTRICITY UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES UTILITIES MC SQUARED JULY 23 FACILITIES CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 178 - SUSTAINABILITY FUND Department 99 - NON-DEPARTMENTAL Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 10 of 25 A1.Page 41 of 468 180 GOOD NEIGHBOR FUND Vendor G/L Date Payment Date Invoice Amount 13450 - CHICAGO'S SUNSHINE ENTERPRISES, INC. 09/12/2023 09/12/2023 150,000.00 Invoice Transactions 1 $150,000.00 Invoice Transactions 1 $150,000.00 Invoice Transactions 1 $150,000.00 Invoice Transactions 1 $150,000.00 Business Unit 1800 - GOOD NEIGHBOR ADMINISTRATION Totals Department 99 - NON-DEPARTMENTAL Totals Fund 180 - GOOD NEIGHBOR FUND Totals Business Unit 1800 - GOOD NEIGHBOR ADMINISTRATION Account 62490 - OTHER PROGRAM COSTS FALL 2023 NORTHSIDE PROGRAM Account 62490 - OTHER PROGRAM COSTS Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 180 - GOOD NEIGHBOR FUND Department 99 - NON-DEPARTMENTAL Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 11 of 25 A1.Page 42 of 468 200 MOTOR FUEL TAX FUND Vendor G/L Date Payment Date Invoice Amount 101143 - COMED 09/12/2023 09/12/2023 92.75 101143 - COMED 09/12/2023 09/12/2023 293.37 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 9,113.91 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 9,411.58 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 10,980.56 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 87.19 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 96.72 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 96.91 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 99.93 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 19.52 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 20.22 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 20.37 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 10,850.47 Invoice Transactions 13 $41,183.50 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 24.83 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 25.40 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 2,637.37 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 2,728.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 2,728.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 2,819.27 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 360.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 360.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 360.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 360.30 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 25.49 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 25.66 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 146.58 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 148.13 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 156.99 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 161.07 Invoice Transactions 16 $13,068.59 Invoice Transactions 29 $54,252.09 Invoice Transactions 29 $54,252.09 Invoice Transactions 29 $54,252.09Fund 200 - MOTOR FUEL TAX FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Business Unit 5100 - MOTOR FUEL TAX - ADMINISTRATION Totals Department 40 - PUBLIC WORKS AGENCY Totals UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS Account 64007 - TRAFFIC LIGHT ELECTRICITY Totals UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS Account 64006 - LIGHTING Totals Account 64007 - TRAFFIC LIGHT ELECTRICITY UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-TRAFFIC SIGNALS UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING Business Unit 5100 - MOTOR FUEL TAX - ADMINISTRATION Account 64006 - LIGHTING UTILITIES: COMED- STREET LIGHTING UTILITIES: COMED- STREET LIGHTING UTILITIES: MC SQUARED-STREET LIGHTING CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 200 - MOTOR FUEL TAX FUND Department 40 - PUBLIC WORKS AGENCY Run by Tera Davis on 09/06/2023 11:43:42 AM Page 12 of 25 A1.Page 43 of 468 205 EMERGENCY TELE(E911) FUND Vendor G/L Date Payment Date Invoice Amount 149416 - AT & T 09/12/2023 09/12/2023 113.14 Invoice Transactions 1 $113.14 101401 - DELL COMPUTER CORP.09/12/2023 09/12/2023 7,361.60 Invoice Transactions 1 $7,361.60 Invoice Transactions 2 $7,474.74 Invoice Transactions 2 $7,474.74 Invoice Transactions 2 $7,474.74 Department 22 - POLICE Totals Fund 205 - EMERGENCY TELEPHONE (E911) FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 65515 - OTHER IMPROVEMENTS DELL POWEREDGE SERVER FOR 911 Account 65515 - OTHER IMPROVEMENTS Totals Business Unit 5150 - EMERGENCY TELEPHONE SYSTM Totals Business Unit 5150 - EMERGENCY TELEPHONE SYSTM Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES - AUG 2023 Account 64505 - TELECOMMUNICATIONS Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 205 - EMERGENCY TELEPHONE (E911) FUND Department 22 - POLICE Run by Tera Davis on 09/06/2023 11:43:42 AM Page 13 of 25 A1.Page 44 of 468 240 HOME FUND Vendor G/L Date Payment Date Invoice Amount 101187 - CONNECTIONS FOR THE HOMELESS 09/12/2023 09/12/2023 4,654.55 Invoice Transactions 1 $4,654.55 Invoice Transactions 1 $4,654.55 Invoice Transactions 1 $4,654.55 Invoice Transactions 1 $4,654.55 Business Unit 5430 - HOME FUND Totals Department 21 - COMMUNITY DEVELOPMENT Totals Fund 240 - HOME FUND Totals Business Unit 5430 - HOME FUND Account 65538 - TENANT-BASED RENTAL ASSISTANCE TBRA SVCS MAY 2023 Account 65538 - TENANT-BASED RENTAL ASSISTANCE Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 240 - HOME FUND Department 21 - COMMUNITY DEVELOPMENT Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 14 of 25 A1.Page 45 of 468 250 AFFORDABLE HOUSING FUND Vendor G/L Date Payment Date Invoice Amount 15955 - METROPOLITAN TENANTS ORGANIZATION 09/12/2023 09/12/2023 11,700.00 Invoice Transactions 1 $11,700.00 Invoice Transactions 1 $11,700.00 Invoice Transactions 1 $11,700.00 Invoice Transactions 1 $11,700.00 Business Unit 5465 - AFFORDABLE HOUSING Totals Department 21 - COMMUNITY DEVELOPMENT Totals Fund 250 - AFFORDABLE HOUSING FUND Totals Business Unit 5465 - AFFORDABLE HOUSING Account 65497 - LANDLORD-TENANT BASICS SERVICES: APRIL 1, 2023 TO JUNE 30, 2023 Account 65497 - LANDLORD-TENANT Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 250 - AFFORDABLE HOUSING FUND Department 21 - COMMUNITY DEVELOPMENT Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 15 of 25 A1.Page 46 of 468 415 CAPITAL IMPROVEMENTS FUND Vendor G/L Date Payment Date Invoice Amount 176213 - TESKA ASSOCIATES, INC.*09/12/2023 09/12/2023 3,096.50 Invoice Transactions 1 $3,096.50 Invoice Transactions 1 $3,096.50 102162 - GREELEY AND HANSEN 09/12/2023 09/12/2023 21,144.48 Invoice Transactions 1 $21,144.48 Invoice Transactions 1 $21,144.48 102162 - GREELEY AND HANSEN *09/12/2023 09/12/2023 3,225.00 Invoice Transactions 1 $3,225.00 Invoice Transactions 1 $3,225.00 100870 - CAPITOL CEMENT CO.*09/12/2023 09/12/2023 289,941.85 171301 - G.A. JOHNSON AND SON 09/12/2023 09/12/2023 35,877.50 Invoice Transactions 2 $325,819.35 Invoice Transactions 2 $325,819.35 100870 - CAPITOL CEMENT CO.*09/12/2023 09/12/2023 6,197.52 Invoice Transactions 1 $6,197.52 Invoice Transactions 1 $6,197.52 Invoice Transactions 6 $359,482.85 Invoice Transactions 6 $359,482.85Fund 415 - CAPITAL IMPROVEMENTS FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 65515 - OTHER IMPROVEMENTS Totals Business Unit 4319 - CIP CDBG Funds Totals Department 40 - PUBLIC WORKS AGENCY Totals Business Unit 4219 - NON-BOND CAPITAL Totals Business Unit 4319 - CIP CDBG Funds Account 65515 - OTHER IMPROVEMENTS 2022 ALLEY IMPROVEMENTS Business Unit 4219 - NON-BOND CAPITAL Account 65515 - OTHER IMPROVEMENTS ALLEY IMPROVEMENTS EVANSTON MUNICIPAL STORAGE FACILITY PHASE 1 Account 65515 - OTHER IMPROVEMENTS Totals Account 62145 - ENGINEERING SERVICES SERVICE CENTER FACILITY EVALUATION & MASTER PLAN Account 62145 - ENGINEERING SERVICES Totals Business Unit 4123 - 2023 GO BOND CAPITAL Totals Account 62145 - ENGINEERING SERVICES Totals Business Unit 4122 - 2022 GO BOND CAPITAL Totals Business Unit 4123 - 2023 GO BOND CAPITAL Business Unit 4121 - 2021 GO BOND CAPITAL Totals Business Unit 4122 - 2022 GO BOND CAPITAL Account 62145 - ENGINEERING SERVICES SERVICE CENTER NORTH FUEL REPLACEMENT Business Unit 4121 - 2021 GO BOND CAPITAL Account 62145 - ENGINEERING SERVICES EVANSTON SKATE PARK - CONSULTING SERVICES Account 62145 - ENGINEERING SERVICES Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 415 - CAPITAL IMPROVEMENTS FUND Department 40 - PUBLIC WORKS AGENCY Run by Tera Davis on 09/06/2023 11:43:42 AM Page 16 of 25 A1.Page 47 of 468 505 PARKING SYSTEM FUND Vendor G/L Date Payment Date Invoice Amount 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 3.64 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 16.37 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 117.51 225904 - TOTAL PARKING SOLUTIONS, INC.09/12/2023 09/12/2023 30,310.00 225904 - TOTAL PARKING SOLUTIONS, INC.09/12/2023 09/12/2023 32,565.00 225904 - TOTAL PARKING SOLUTIONS, INC.09/12/2023 09/12/2023 235.00 Invoice Transactions 6 $63,247.52 Invoice Transactions 6 $63,247.52 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 949.00 Invoice Transactions 1 $949.00 313070 - LIONHEART CRITICAL POWER SPECIALISTS, INC 09/12/2023 09/12/2023 1,943.06 18749 - SKIDATA, INC.09/12/2023 09/12/2023 328.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 272.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 544.00 Invoice Transactions 4 $3,087.06 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 1,871.90 Invoice Transactions 1 $1,871.90 100401 - COMCAST CABLE 09/12/2023 09/12/2023 960.00 Invoice Transactions 1 $960.00 Invoice Transactions 7 $6,867.96 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 2,120.00 Invoice Transactions 1 $2,120.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 1,347.78 18749 - SKIDATA, INC.09/12/2023 09/12/2023 664.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 272.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 380.00 Invoice Transactions 4 $2,663.78 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 7,004.73 Invoice Transactions 1 $7,004.73 100401 - COMCAST CABLE 09/12/2023 09/12/2023 2,266.00 Invoice Transactions 1 $2,266.00 Invoice Transactions 7 $14,054.51 322695 - ECO-CLEAN MAINTENANCE 09/12/2023 09/12/2023 1,656.00 Invoice Transactions 1 $1,656.00 313070 - LIONHEART CRITICAL POWER SPECIALISTS, INC 09/12/2023 09/12/2023 2,088.87 18749 - SKIDATA, INC.09/12/2023 09/12/2023 360.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 272.00 18749 - SKIDATA, INC.09/12/2023 09/12/2023 800.00 Invoice Transactions 4 $3,520.87 10730 - MC SQUARED ENERGY 09/12/2023 09/12/2023 4,677.40 Invoice Transactions 1 $4,677.40 100401 - COMCAST CABLE 09/12/2023 09/12/2023 999.00 Invoice Transactions 1 $999.00 Invoice Transactions 7 $10,853.27 Invoice Transactions 27 $95,023.26 Invoice Transactions 27 $95,023.26 Department 19 - ADMINISTRATIVE SERVICES Totals Fund 505 - PARKING SYSTEM FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES SEPT 2023 Account 64505 - TELECOMMUNICATIONS Totals Business Unit 7037 - MAPLE GARAGE Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 64005 - ELECTRICITY UTILITIES: MC SQUARED Account 64005 - ELECTRICITY Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS MAPLE GARAGE GENERATOR-ANNUAL TESTING & MAINTENANCE MAPLE GARAGE SERVICE CALL 8/11 MAPLE GARAGE SERVICE 8/10 MAPLE GARAGE SERVICE CALL 8/15 Business Unit 7037 - MAPLE GARAGE Account 62400 - CONTRACT SVC-PARKING GARAGE JANITORIAL SERVICES CITYWIDE Account 62400 - CONTRACT SVC-PARKING GARAGE Totals Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES SEPT 2023 Account 64505 - TELECOMMUNICATIONS Totals Business Unit 7036 - SHERMAN GARAGE Totals Account 64005 - ELECTRICITY UTILITIES: MC SQUARED Account 64005 - ELECTRICITY Totals SHERMAN GARAGE GATE ARM REPLACEMENT 8/26 SHERMAN GARAGE SERVICE CALL 8/2 SHERMAN GARAGE SERVICE 8/10 SHERMAN GARAGE SERVICE CALL 8/14 Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 62400 - CONTRACT SVC-PARKING GARAGE JANITORIAL SERVICES CITYWIDE Account 62400 - CONTRACT SVC-PARKING GARAGE Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Account 64505 - TELECOMMUNICATIONS Totals Business Unit 7025 - CHURCH STREET GARAGE Totals Business Unit 7036 - SHERMAN GARAGE UTILITIES: MC SQUARED Account 64005 - ELECTRICITY Totals Account 64505 - TELECOMMUNICATIONS COMMUNICATION CHARGES SEPT 2023 CHURCH GARAGE SERVICE 8/19 CHURCH GARAGE SERVICE CALL 8/11 Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Account 64005 - ELECTRICITY Account 62400 - CONTRACT SVC-PARKING GARAGE Totals Account 62509 - SERVICE AGREEMENTS/ CONTRACTS CHURCH GARAGE GENERATOR ANNUAL TESTING & MAINTENANCE CHURCH GARAGE SERVICE 6/15 Business Unit 7015 - PARKING LOTS & METERS Totals Business Unit 7025 - CHURCH STREET GARAGE Account 62400 - CONTRACT SVC-PARKING GARAGE JANITORIAL SERVICES CITYWIDE QUARTERLY PAYMENT-PARTS & LABOR CONTRACT FOR 167 PAYBOXES QUARTERLY PAYMENT-WEBOFFICE MONITORING FOR 167 PAYBOXES PAYBOX REPAIR Account 62509 - SERVICE AGREEMENTS/ CONTRACTS Totals Business Unit 7015 - PARKING LOTS & METERS Account 62509 - SERVICE AGREEMENTS/ CONTRACTS UTILITIES: MC SQUARED UTILITIES: NICOR UTILITIES: MC SQUARED CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 505 - PARKING SYSTEM FUND Department 19 - ADMINISTRATIVE SERVICES Run by Tera Davis on 09/06/2023 11:43:42 AM Page 17 of 25 A1.Page 48 of 468 510 WATER FUND Vendor G/L Date Payment Date Invoice Amount 17310 - CONCENTRIC INTEGRATION, LLC 09/12/2023 09/12/2023 2,560.00 Invoice Transactions 1 $2,560.00 Invoice Transactions 1 $2,560.00 105481 - WATER RESOURCES 09/12/2023 09/12/2023 24,358.00 105481 - WATER RESOURCES 09/12/2023 09/12/2023 17,952.00 Invoice Transactions 2 $42,310.00 Invoice Transactions 2 $42,310.00 103534 - MOTION INDUSTRIES INC.09/12/2023 09/12/2023 3,786.61 Invoice Transactions 1 $3,786.61 Invoice Transactions 1 $3,786.61 106964 - EUROFINS EATON ANALYTICAL 09/12/2023 09/12/2023 1,400.00 106964 - EUROFINS EATON ANALYTICAL 09/12/2023 09/12/2023 240.00 106964 - EUROFINS EATON ANALYTICAL 09/12/2023 09/12/2023 14.00 106964 - EUROFINS EATON ANALYTICAL 09/12/2023 09/12/2023 300.00 Invoice Transactions 4 $1,954.00 172225 - CARUS PHOSPHATES, INC.09/12/2023 09/12/2023 8,069.60 172225 - CARUS PHOSPHATES, INC.09/12/2023 09/12/2023 48,146.40 Invoice Transactions 2 $56,216.00 121969 - BADGER METER, INC.09/12/2023 09/12/2023 5,850.00 Invoice Transactions 1 $5,850.00 Invoice Transactions 7 $64,020.00 19345 - STANDARD PRINTING COMPANY, INC.09/12/2023 09/12/2023 286.47 19345 - STANDARD PRINTING COMPANY, INC.09/12/2023 09/12/2023 91.90 Invoice Transactions 2 $378.37 101216 - COOK COUNTY DEPARTMENT OF REVENUE 09/12/2023 09/12/2023 1,000.00 Invoice Transactions 1 $1,000.00 Invoice Transactions 3 $1,378.37 103387 - MID AMERICAN WATER OF WAUCONDA INC.09/12/2023 09/12/2023 15,064.00 Invoice Transactions 1 $15,064.00 Invoice Transactions 1 $15,064.00 Invoice Transactions 15 $129,118.98 Invoice Transactions 15 $129,118.98 Business Unit 4540 - DISTRIBUTION MAINTENANCE Totals Department 40 - PUBLIC WORKS AGENCY Totals Fund 510 - WATER FUND Totals Business Unit 4540 - DISTRIBUTION MAINTENANCE Account 65055 - MATER. TO MAINT. IMP. FIRE HYDRANTS Account 65055 - MATER. TO MAINT. IMP. Totals Account 65045 - LICENSING/REGULATORY SUPP JOINT TAX STAMPS Account 65045 - LICENSING/REGULATORY SUPP Totals Business Unit 4225 - WATER OTHER OPERATIONS Totals Business Unit 4225 - WATER OTHER OPERATIONS Account 62455 - WTR/SWR BILL PRINT AND MAIL CO FY2023 UTILITY BILL PRINT & MAIL FY2023 UTILITY BILL PRINT & MAIL Account 62455 - WTR/SWR BILL PRINT AND MAIL CO Totals Account 65070 - OFFICE/OTHER EQT MTN MATL CHLORINE ANALYZER Account 65070 - OFFICE/OTHER EQT MTN MATL Totals Business Unit 4220 - FILTRATION Totals Account 65030 - PHOSPHATE CHEMICALS ORTHOPOLYPHOSPHATE (PER SPEC) ORTHOPOLYPHOSPHATE (PER SPEC) Account 65030 - PHOSPHATE CHEMICALS Totals FY 2023 LABORATORY TESTING - ROUTINE COMPLIANCE FY 2023 LABORATORY TESTING - ROUTINE COMPLIANCE FY 2023 LABORATORY TESTING - ROUTINE COMPLIANCE Account 62465 - OUTSIDE LABARATORY COSTS Totals Business Unit 4210 - PUMPING Totals Business Unit 4220 - FILTRATION Account 62465 - OUTSIDE LABARATORY COSTS FY 2023 LABORATORY TESTING - ROUTINE COMPLIANCE Business Unit 4210 - PUMPING Account 65085 - MINOR EQUIPMENT & TOOLS 2HL ENGINE CENTRIC CLUTCH SPIDER RE-MACHINING Account 65085 - MINOR EQUIPMENT & TOOLS Totals 2023 WATER METERS & MIU PURCHASE Account 65070 - OFFICE/OTHER EQT MTN MATL Totals Business Unit 4208 - WATER BILLING Totals Business Unit 4200 - WATER PRODUCTION Totals Business Unit 4208 - WATER BILLING Account 65070 - OFFICE/OTHER EQT MTN MATL 2023 WATER METERS & MIU PURCHASE Business Unit 4200 - WATER PRODUCTION Account 62245 - OTHER EQMT MAINTENANCE SCADA INTEGRATION AND SUPPORT SERVICES ON-DEMAND Account 62245 - OTHER EQMT MAINTENANCE Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 510 - WATER FUND Department 40 - PUBLIC WORKS AGENCY Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 18 of 25 A1.Page 49 of 468 513 WATER DEPR IMPRV&EXT FUND Vendor G/L Date Payment Date Invoice Amount 106588 - CDM SMITH, INC.*09/12/2023 09/12/2023 9,543.47 106588 - CDM SMITH, INC.*09/12/2023 09/12/2023 10,048.18 106588 - CDM SMITH, INC.*09/12/2023 09/12/2023 19,862.49 Invoice Transactions 3 $39,454.14 156014 - BOLDER CONTRACTORS 09/12/2023 09/12/2023 1,224,338.40 105124 - THERMOSYSTEMS, INC.*09/12/2023 09/12/2023 61,289.00 Invoice Transactions 2 $1,285,627.40 Invoice Transactions 5 $1,325,081.54 Invoice Transactions 5 $1,325,081.54 Invoice Transactions 5 $1,325,081.54Fund 513 - WATER DEPR IMPRV &EXTENSION FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 65515 - OTHER IMPROVEMENTS Totals Business Unit 7330 - WATER FUND DEP, IMP, EXT Totals Department 71 - UTILITIES Totals Account 62145 - ENGINEERING SERVICES Totals Account 65515 - OTHER IMPROVEMENTS 2023 WATER MAIN IMPROVEMENTS STREET RESURFACING PROJECT HVAC IMPROVEMENTS AT THE WATER UTILITY ADMIN OFFICES Business Unit 7330 - WATER FUND DEP, IMP, EXT Account 62145 - ENGINEERING SERVICES CORROSION CONTROL STUDY CORROSION CONTROL STUDY LEAD SERVICE LINE REPLACEMENT PLAN & PILOT IMPEMENTATION CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 513 - WATER DEPR IMPRV &EXTENSION FUND Department 71 - UTILITIES Run by Tera Davis on 09/06/2023 11:43:42 AM Page 19 of 25 A1.Page 50 of 468 515 SEWER FUND Vendor G/L Date Payment Date Invoice Amount 100780 - OZINGA READY MIX CONCRETE INC.09/12/2023 09/12/2023 52.00 Invoice Transactions 1 $52.00 Invoice Transactions 1 $52.00 301861 - CHRISTY WEBBER & COMPANY 09/12/2023 09/12/2023 3,070.00 Invoice Transactions 1 $3,070.00 Invoice Transactions 1 $3,070.00 Invoice Transactions 2 $3,122.00 Invoice Transactions 2 $3,122.00Fund 515 - SEWER FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 62461 - SEWER MAINTENANCE CONTRACTS Totals Business Unit 4531 - SEWER OTHER OPERATIONS Totals Department 40 - PUBLIC WORKS AGENCY Totals Business Unit 4530 - SEWER MAINTENANCE Totals Business Unit 4531 - SEWER OTHER OPERATIONS Account 62461 - SEWER MAINTENANCE CONTRACTS FY 2023 1 YR CONTRACT RAIN GARDEN MAINTENANCE Business Unit 4530 - SEWER MAINTENANCE Account 65051 - MATERIALS - STREETS DIVISION FY2023 CONCRETE Account 65051 - MATERIALS - STREETS DIVISION Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 515 - SEWER FUND Department 40 - PUBLIC WORKS AGENCY Run by Tera Davis on 09/06/2023 11:43:42 AM Page 20 of 25 A1.Page 51 of 468 600 FLEET SERVICES FUND Vendor G/L Date Payment Date Invoice Amount 16719 - MITCHELL REPAIR INFORMATION CO., LLC DBA MITCHELL 09/12/2023 09/12/2023 5,156.69 Invoice Transactions 1 $5,156.69 101064 - CINTAS #22 09/12/2023 09/12/2023 93.31 Invoice Transactions 1 $93.31 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 44.78 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 357.98 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 78.08 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 43.96 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 71.00 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 118.38 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 71.00 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 75.88 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 25.92 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 286.89 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 338.04 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 (27.03) 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 553.19 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 500.76 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 (17.09) 322967 - APC STORES, INC., DBA BUMPER TO BUMPER 09/12/2023 09/12/2023 7.18 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 71.82 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 95.32 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 26.46 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 47.84 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 9.60 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 2.23 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 (27.83) 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 (36.84) 18598 - ARLINGTON HEIGHTS FORD 09/12/2023 09/12/2023 3,073.33 100431 - AUTOBARN MOTORS, LTD.09/12/2023 09/12/2023 218.11 106584 - BURRIS EQUIPMENT CO.09/12/2023 09/12/2023 155.47 285052 - CHICAGO PARTS & SOUND, LLC 09/12/2023 09/12/2023 141.36 285052 - CHICAGO PARTS & SOUND, LLC 09/12/2023 09/12/2023 357.00 285052 - CHICAGO PARTS & SOUND, LLC 09/12/2023 09/12/2023 556.80 285052 - CHICAGO PARTS & SOUND, LLC 09/12/2023 09/12/2023 110.77 285052 - CHICAGO PARTS & SOUND, LLC 09/12/2023 09/12/2023 363.70 227800 - GOLF MILL FORD 09/12/2023 09/12/2023 334.51 227800 - GOLF MILL FORD 09/12/2023 09/12/2023 95.76 227800 - GOLF MILL FORD 09/12/2023 09/12/2023 21.44 122541 - GREEN FOR LIFE ENVIRONMENTAL 09/12/2023 09/12/2023 29.99 102281 - HAVEY COMMUNICATIONS INC.09/12/2023 09/12/2023 9,981.00 101556 - HEART CERTIFIED AUTO CARE 09/12/2023 09/12/2023 149.45 102614 - INTERSTATE BATTERY OF NORTHERN CHICAGO 09/12/2023 09/12/2023 619.74 120232 - INTERSTATE POWER SYSTEMS, INC.09/12/2023 09/12/2023 104.12 120232 - INTERSTATE POWER SYSTEMS, INC.09/12/2023 09/12/2023 152.29 120232 - INTERSTATE POWER SYSTEMS, INC.09/12/2023 09/12/2023 307.24 120232 - INTERSTATE POWER SYSTEMS, INC.09/12/2023 09/12/2023 23,355.39 14988 - JX PETERBILT / JX ENTERPRISES, INC.09/12/2023 09/12/2023 1,495.69 14988 - JX PETERBILT / JX ENTERPRISES, INC.09/12/2023 09/12/2023 88.99 14988 - JX PETERBILT / JX ENTERPRISES, INC.09/12/2023 09/12/2023 (204.93) 15512 - LAKESIDE INTERNATIONAL, LLC 09/12/2023 09/12/2023 301.35 102994 - LEACH ENTERPRISES, INC.09/12/2023 09/12/2023 406.26 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 351.00 243021 - R.N.O.W., INC.09/12/2023 09/12/2023 846.08 104918 - STANDARD EQUIPMENT COMPANY 09/12/2023 09/12/2023 1,645.69 104918 - STANDARD EQUIPMENT COMPANY 09/12/2023 09/12/2023 1,521.77 104918 - STANDARD EQUIPMENT COMPANY 09/12/2023 09/12/2023 533.17 104918 - STANDARD EQUIPMENT COMPANY 09/12/2023 09/12/2023 3,596.82 324441 - THE CHEVROLET EXCHANGE 09/12/2023 09/12/2023 122.51 324441 - THE CHEVROLET EXCHANGE 09/12/2023 09/12/2023 213.86 105395 - VERMEER MIDWEST 09/12/2023 09/12/2023 207.06 106333 - WEST SIDE TRACTOR SALES 09/12/2023 09/12/2023 10.64 106333 - WEST SIDE TRACTOR SALES 09/12/2023 09/12/2023 303.53 105688 - ZARNOTH BRUSH WORKS, INC.09/12/2023 09/12/2023 456.29 105688 - ZARNOTH BRUSH WORKS, INC.09/12/2023 09/12/2023 1,370.00 105688 - ZARNOTH BRUSH WORKS, INC.09/12/2023 09/12/2023 1,370.00 Invoice Transactions 62 $57,480.77 120216 - COMMERCIAL TIRE SERVICE 09/12/2023 09/12/2023 1,318.48 101556 - HEART CERTIFIED AUTO CARE 09/12/2023 09/12/2023 4.05 101556 - HEART CERTIFIED AUTO CARE 09/12/2023 09/12/2023 89.00 103795 - NORTH SHORE TOWING 09/12/2023 09/12/2023 50.00 245860 - WENTWORTH TIRE SERVICE 09/12/2023 09/12/2023 549.50 245860 - WENTWORTH TIRE SERVICE 09/12/2023 09/12/2023 1,277.62 245860 - WENTWORTH TIRE SERVICE 09/12/2023 09/12/2023 422.88 245860 - WENTWORTH TIRE SERVICE 09/12/2023 09/12/2023 383.50 Invoice Transactions 8 $4,095.03 Invoice Transactions 72 $66,825.80 Invoice Transactions 72 $66,825.80 Invoice Transactions 72 $66,825.80 Business Unit 7710 - FLEET MAINTENANCE Totals Department 19 - ADMINISTRATIVE SERVICES Totals Fund 600 - FLEET SERVICES FUND Totals STOCK FOR FLEET TIRES FOR #111 TIRES FOR #704 Account 65065 - TIRES & TUBES Totals STOCK FOR FLEET TIRE BALANCE #111 WHEEL ALIGNMENT #309 TIRE CHANGE #44 TIRES FOR #345 STOCK FOR FLEET STOCK FOR FLEET Account 65060 - MATER. TO MAINT. AUTOS Totals Account 65065 - TIRES & TUBES PARTS FOR #783 PARTS FOR #867 PARTS FOR #955 PARTS FOR #955 STOCK FOR FLEET PARTS FOR #925 REPAIRS TO #956 PARTS FOR #741 PARTS AND LABOR: REPAIR REM #744 PARTS FOR #784 CREDIT REPAIRS TO #450 PARTS FOR #345 TOW FOR EFD #T-22 PARTS FOR #718 DEF SYSTEM FOR E-24 PARTS FOR E-24 REPAIRS TO EFD #T-22 PARTS FOR #717 PARTS FOR #875 SHOP SUPPLIES OUTFITTING OF EPD VEHICLE #13 WHEEL BALANCE #347 STOCK FOR FLEET PARTS FOR E-24 PARTS FOR #134 STOCK FOR FLEET PARTS FOR #309 STOCK FOR FLEET STOCK FOR FLEET BRAKES FOR #111 PARTS FOR #953 STOCK FOR FLEET STOCK FOR FLEET SHOP SUPPLIES PARTS FOR #134 PARTS FOR #134 CREDIT CREDIT PARTS AND LABOR: EPD VEHICLE 68 PARTS FOR #347 PARTS FOR #61 PARTS FOR EPD #60 PARTS FOR #134 REPAIRS TO #134 STOCK FOR FLEET CREDIT PARTS FOR #134 PARTS FOR #134 CREDIT PARTS FOR #867 PARTS FOR #821 PARTS FOR #347 PARTS FOR #955 STOCK FOR FLEET STOCK FOR FLEET PARTS FOR #778 PARTS FOR #778 STOCK FOR FLEET STOCK FOR FLEET Account 62355 - LAUNDRY/OTHER CLEANING UNIFORM CLEANING Account 62355 - LAUNDRY/OTHER CLEANING Totals Account 65060 - MATER. TO MAINT. AUTOS Business Unit 7710 - FLEET MAINTENANCE Account 62340 - IT COMPUTER SOFTWARE TROUBLESHOOTING AND DIAGNOSTIC SOFTWARE Account 62340 - IT COMPUTER SOFTWARE Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 600 - FLEET SERVICES FUND Department 19 - ADMINISTRATIVE SERVICES Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Run by Tera Davis on 09/06/2023 11:43:42 AM Page 21 of 25 A1.Page 52 of 468 605 INSURANCE FUND Vendor G/L Date Payment Date Invoice Amount 19283 - FILIPPINI LAW FIRM LLP 09/12/2023 09/12/2023 1,676.50 12974 - KLEIN, THORPE AND JENKINS, LTD 09/12/2023 09/12/2023 199.50 12974 - KLEIN, THORPE AND JENKINS, LTD 09/12/2023 09/12/2023 188.00 18727 - LITTLER MENDELSON, P.C.09/12/2023 09/12/2023 22,683.50 279678 - TRIBLER ORPETT & MEYER, P. C.09/12/2023 09/12/2023 185.00 Invoice Transactions 5 $24,932.50 19966 - EDWIN PUCHUELA 09/12/2023 09/12/2023 1,986.12 19911 - MAURICE TYLER 09/12/2023 09/12/2023 6,500.00 19973 - NATALIE RUBENSTEIN 09/12/2023 09/12/2023 656.26 19963 - SHARON HORN 09/12/2023 09/12/2023 4,278.78 19912 - SUSAN MARTINEZ 09/12/2023 09/12/2023 34,500.00 Invoice Transactions 5 $47,921.16 244146 - CCMSI 09/12/2023 09/12/2023 25,625.00 Invoice Transactions 1 $25,625.00 Invoice Transactions 11 $98,478.66 17978 - BENISTAR ADMIN SERVICE INC.09/12/2023 09/12/2023 73,161.30 Invoice Transactions 1 $73,161.30 Invoice Transactions 1 $73,161.30 Invoice Transactions 12 $171,639.96 Invoice Transactions 12 $171,639.96 * = Prior Fiscal Year Activity Invoice Transactions 463 $2,968,164.01 Fund 605 - INSURANCE FUND Totals Accounts Payable by G/L Distribution Report Payment Date Range 09/12/23 - 09/12/23 Account 66054 - SENIOR RETIREE HEALTH INSURANCE Totals Business Unit 7801 - EMPLOYEE BENEFITS Totals Department 99 - NON-DEPARTMENTAL Totals Business Unit 7800 - RISK MANAGEMENT Totals Business Unit 7801 - EMPLOYEE BENEFITS Account 66054 - SENIOR RETIREE HEALTH INSURANCE BENISTAR MONTHLY INVOICE Account 62260 - SETTLEMENT COSTS - LIABILITY Totals Account 62266 - TPA SERVICE CHARGES 2ND QUARTER CLAIMS & ADMINISTRATION FEES Account 62266 - TPA SERVICE CHARGES Totals REIMBURSEMENT - PROPERTY DAMAGE REIMBURSEMENT - PROPERTY DAMAGE REIMBURSEMENT - PROPERTY DAMAGE REIMBURSEMENT - PROPERTY DAMAGE REIMBURSEMENT - PROPERTY DAMAGE LEGAL SERVICES- BROWN GENERAL MATTERS Account 62130 - LEGAL SERVICES-GENERAL Totals Account 62260 - SETTLEMENT COSTS - LIABILITY Business Unit 7800 - RISK MANAGEMENT Account 62130 - LEGAL SERVICES-GENERAL LEGAL SERVICES - PAL LEGAL SERVICES - KELLY FOIA LEGAL SERVICES - CHECK CU CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 605 - INSURANCE FUND Department 99 - NON-DEPARTMENTAL Run by Tera Davis on 09/06/2023 11:43:42 AM Page 22 of 25 A1.Page 53 of 468 Vendor G/L Date Payment Date Invoice Amount 18838 - NANO TECH COMPUTER SERVICES LLC 08/24/2023 08/24/2023 1,224.00 Invoice Transactions 1 $1,224.00 154298 - PEERLESS NETWORK, INC.08/24/2023 08/24/2023 18,707.10 Invoice Transactions 1 $18,707.10 16965 - DELL FINANCIAL SERVICES 08/24/2023 08/24/2023 32,193.51 Invoice Transactions 1 $32,193.51 Invoice Transactions 3 $52,124.61 Invoice Transactions 3 $52,124.61 Invoice Transactions 3 $52,124.61 * = Prior Fiscal Year Activity Invoice Transactions 3 $52,124.61 Department 19 - ADMINISTRATIVE SERVICES Totals Fund 100 - GENERAL FUND Totals *OPITPLEX DESKTOPS AND LAT. NOTEBOOKS Account 65555 - IT COMPUTER HARDWARE Totals Business Unit 1932 - INFORMATION TECHNOLOGY DIVI. Totals Account 64505 - TELECOMMUNICATIONS *COMMUNICATION CHARGES AUG 2023 Account 64505 - TELECOMMUNICATIONS Totals Account 65555 - IT COMPUTER HARDWARE Business Unit 1932 - INFORMATION TECHNOLOGY DIVI. Account 62185 - CONSULTING SERVICES *CONSULTING SERVICE AUG 21 - AUG 25 Account 62185 - CONSULTING SERVICES Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 08.29.2023 FY23 Invoice Description Fund 100 - GENERAL FUND Department 19 - ADMINISTRATIVE SERVICES Accounts Payable by G/L Distribution Report *ADVANCED CHECKS FOR PAY PERIOD ENDING 09.12.2023 FY23 Run by Tera Davis on 09/06/2023 02:52:37 PM Page 23 of 25 A1.Page 54 of 468 Vendor G/L Date Payment Date Invoice Amount 12011 - CICELY FLEMING 08/31/2023 08/31/2023 500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 19974 - LIGHTSCAPE INC.08/31/2023 08/31/2023 11,863.00 Invoice Transactions 1 $11,863.00 Invoice Transactions 1 $11,863.00 Invoice Transactions 1 $11,863.00 Invoice Transactions 1 $11,863.00 19964 - ILLINOIS ENVIRONMENTAL PROTECTION AGENCY 08/31/2023 08/31/2023 500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 Invoice Transactions 1 $500.00 284935 - ILLINOIS SECRETARY OF STATE, VEHICLE 08/31/2023 08/31/2023 151.00 284935 - ILLINOIS SECRETARY OF STATE, VEHICLE 08/31/2023 08/31/2023 151.00 284935 - ILLINOIS SECRETARY OF STATE, VEHICLE 08/31/2023 08/31/2023 6.00 Invoice Transactions 3 $308.00 Invoice Transactions 3 $308.00 Invoice Transactions 3 $308.00 Invoice Transactions 3 $308.00 19969 - O'TOOLE & FROYLAN STEPHANIE WEINBACH, DAN WEINBACH AND SALVATO, 08/31/2023 08/31/2023 450,000.00 Invoice Transactions 1 $450,000.00 Invoice Transactions 1 $450,000.00 Invoice Transactions 1 $450,000.00 Invoice Transactions 1 $450,000.00 * = Prior Fiscal Year Activity Invoice Transactions 7 $463,171.00 Accounts Payable by G/L Distribution Report *ADVANCED CHECKS FOR PAY PERIOD ENDING 09.12.2023 FY23 Business Unit 7800 - RISK MANAGEMENT Totals Department 99 - NON-DEPARTMENTAL Totals Fund 605 - INSURANCE FUND Totals Department 99 - NON-DEPARTMENTAL Business Unit 7800 - RISK MANAGEMENT Account 62290 - TUITION *SETTELMENT - WEINBACH Account 62290 - TUITION Totals Department 19 - ADMINISTRATIVE SERVICES Totals Fund 600 - FLEET SERVICES FUND Totals Fund 605 - INSURANCE FUND *PLATES & TITLE TRANSFER #PD VEHICLE #15 *LICENSE PLATE VEHICLE 925 Account 65045 - LICENSING/REGULATORY SUPP Totals Business Unit 7710 - FLEET MAINTENANCE Totals Fund 600 - FLEET SERVICES FUND Department 19 - ADMINISTRATIVE SERVICES Business Unit 7710 - FLEET MAINTENANCE Account 65045 - LICENSING/REGULATORY SUPP *PLATES & TITLE TRANSFER PD VEHICLE #21 Fund 330 - HOWARD-RIDGE TIF FUND Totals Account 62490 - OTHER PROGRAM COSTS Totals Business Unit 5860 - HOWARD RIDGE TIF Totals Department 99 - NON-DEPARTMENTAL Totals Fund 330 - HOWARD-RIDGE TIF FUND Department 99 - NON-DEPARTMENTAL Business Unit 5860 - HOWARD RIDGE TIF Account 62490 - OTHER PROGRAM COSTS *DEPOSIT: 729-39 HOWARD ST NFP INVESTIGATION Fund 170 - AMERICAN RESCUE PLAN Totals Account 56501 - INVESTMENT INCOME Totals Business Unit 1700 - AMERICAN RESCUE PLAN Totals Department 99 - NON-DEPARTMENTAL Totals Fund 170 - AMERICAN RESCUE PLAN Department 99 - NON-DEPARTMENTAL Business Unit 1700 - AMERICAN RESCUE PLAN Account 56501 - INVESTMENT INCOME *50% DEPOSIT LAGOON PATIO LIGHTING Fund 100 - GENERAL FUND Totals Business Unit 1705 - LEGAL ADMINISTRATION Totals Department 17 - LAW Totals Department 17 - LAW Business Unit 1705 - LEGAL ADMINISTRATION Account 62130 - LEGAL SERVICES-GENERAL *DEPOSITION: C. FLEMING Account 62130 - LEGAL SERVICES-GENERAL Totals CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 FY23 Invoice Description Fund 100 - GENERAL FUND Run by Tera Davis on 09/06/2023 02:53:36 PM Page 24 of 25 A1.Page 55 of 468 ACCOUNT NUMBER SUPPLIER NAME DESCRIPTION AMOUNT GENERAL ASSISTANCE VARIOUS VARIOUS GENERAL ASSISTANCE PAYMENTS 39,280.14 39,280.14 INSURANCE VARIOUS IPBC MONTHLY HEALTH INSURANCE PREMIUM 1,194,378.99 VARIOUS VARIOUS CASUALTY LOSS 20.00 VARIOUS VARIOUS WORKERS COMP 9,464.10 VARIOUS VARIOUS WORKERS COMP 10,692.38 1,214,555.47 SEWER 7616.68305 IEPA LOAN DISBURSEMENT SEWER FUND 220,788.88 220,788.88 1,474,624.49 Grand Total 4,958,084.11 REVIEWED BY DATE APPROVED BY DATE CITY OF EVANSTON BILLS LIST PERIOD ENDING 09.12.2023 SUPPLEMENTAL LIST ACH AND WIRE TRANSFERS PREPARED BY DATE Page 25 of 25 A1.Page 56 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Stefanie Levine, Senior Project Manager. CC: Edgar Cano - Public Works Agency Director; Lara Biggs - City Engineer Subject: Approval of Contract with Jasco Electric Corporation for the James Park Athletic Lighting (Bid 23-39) Date: September 11, 2023 Recommended Action: Staff recommends that the City Council authorize the City Manager to execute a contract with Jasco Electric Corporation (5515 Wilmot Road, McHenry, Illinois 60051) for the James Park Athletic Lighting Project (Bid 23-39) in the amount of $1,457,301.00. This contractor has requested a waiver of the City's M/W/D/EBE goals and Local Employment Program requirements. Funding Source: Funding will be from the Capital Improvement Fund 2022 General Obligation Bonds in the amount of $467,000 and from the 2023 General Obligation Bonds in the amount of $990,301. A detailed financial analysis is included in the attached memo. CARP: Urban Canopy & Green Space Council Action: For Action Summary: The northern portion of James Park (adjacent to Oakton Street) includes six tennis courts (3 including striping to play pickleball), a large baseball diamond, and a soccer field. Overall, the City has lit fields at Robert Crown and the four southern baseball diamonds at James Park, but the demand for evening play is much higher than can be met with just these facilities. Installing field lighting will allow these fields to be better utilized, especially in the fall when it gets dark earlier. A2.Page 57 of 468 In the spring and early summer of 2023, City staff worked with an electrical engineer to prepare construction documents to add athletic lighting at James Park’s north soccer/baseball field and tennis courts. This project was initially bid in the winter of 2022 but was placed on hold due to insufficient funding. Additional funding to complete this project was provided in the 2023 CIP budget. The updated construction documents were issued for bid on July 27, 2023. On August 22, 2023, the City received and public read two bids as follows: This project included the following two alternate bid items. Alternate 1 adds athletic lighting to the park’s existing six tennis courts. Staff recommends the award of this alternate as it will expand access to these recreational resources. Alternate 2 requires the contractor to install electrical conduit utilizing directional boring in lieu of open-cut trenching. Staff recommends the award of this alternate as it offers significant cost savings and will reduce site restoration needs. Staff has worked numerous times with Jasco Electric Corporation, each time with successful results. They have repeatedly performed high-quality work and been good partners through the construction process. Staff, therefore, recommends that the base bid plus alternate bid items 1 and 2 be awarded to Jasco Electric Corporation at a total cost of $1,457,301.00. Due to limited subcontracting opportunities and union contract requirements, Jasco Electric Corporation has requested waivers from the City’s M/W/D/EBE goal and LEP requirements for this project (see attached memo for more information). Please note that the other bidder, Barton Electric Inc., did not properly complete their M/W/D/EBE and LEP forms and did not commit to meeting either of these programs in their bid response. Detailed Financial Analysis: Funding for this project will be as follows: Page 2 of 4 A2.Page 58 of 468 Attachments: Final MWEBE Waiver Memo Bid 23-39 James Park Lighting Page 3 of 4 A2.Page 59 of 468 Bid 23 -39, James Park Athletic Lighting Project , MWDEBE Waiver 0 9-11-2023 To: Edgar Cano, Public Works Agency Director Lara Biggs, P.E., Bureau Chief -Capital Planning / City Engineer Stefanie Levine, Senior Project Manager From: Tammi Nunez, Purchasing Manager Subject: James Park Athletic Lighting Project, Bid 23-39 Date: September 11, 2023 The goal of the Minority, Women, and Evanston Business Enterprise Program (M/W/D/EBE) is to assist such businesses with opportunities to grow. In order to help ensure such growth, the City has established a 25% M/W/D/EBE subcontracting participation goal for general contractors. With regard to the Contract for James Park Athletic Lighting Project, Bid 23-39 base bid amount of $1,457,301.00, the primary contractor Jasco Electric Company, has requested a waiver for the M/W/D/EBE participation goal due to limited subcontracting opportunities, union contract requirements and to provide competitive pric e for the project. The waiver explanation was reviewed and approved by the Project Manager and Purchasing Staff . Cc: Hitesh Desai, Chief Financial Officer Memorandum Page 4 of 4 A2.Page 60 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Luke Stowe, City Manager Subject: Approval to Hire Three Additional Human Resources Positions Date: September 11, 2023 Recommended Action: Staff is seeking approval to hire three additional Human Resources positions: an HR Generalist, a Safety Assistant, and a Classification and Compensation Specialist. Funding Source: Funding would be from the General Fund, Human Resources Regular Pay line item. CARP: Municipal Operations Council Action: For Action Summary: Human Resource matters are often time-sensitive, demanding staff quickly shift priorities, focus on meeting legal requirements, and complete tasks wholly and effectively. Without appropriate staffing, personnel becomes overly burdened with competing priorities, leaving the City at risk of missed or not adequately addressed issues. If the Human Resources Division is staffed adequately, it positively impacts the entire organization. Earlier this year, the City contracted with GovHR to conduct a review of Hu man Resources operations, policies, and procedures. During its ongoing review, GovHR has identified a need for additional staff for the Human Resources Division. Our current staffing levels are approximately 870 full-time equivalent (FTEs) employees. The Society for Human Resource Management (SHRM) recommends about 1.22 HR staff per 100 FTEs. Using that calculation, the core HR team should have about 11 staff members instead of nine current staff members. GovHR recommends adding two positions to the core te am - an HR Generalist and a Classification and Compensation Specialist - bringing the core team to 11 positions. We also have a large number of seasonal and temporary workers, especially in the summer months, that are not calculated in the 870 permanent full and part-time employee numbers. There is a heavy volume of work with these employees' hiring, onboarding, and offboarding. A3.Page 61 of 468 The addition of the HR Generalist would bring the total number of Generalists to four, providing appropriate day-to-day support for our ten city departments. The Classification and Compensation Specialist staff will ensure salaries remain competitive with other employers, employees are compensated equitably, and assist with reclassification requests, among other duties. Both positions will offer other HR staff members more capacity to proactively work with departments on training, professional development, and succession planning. GovHR also recommends adding one Safety Assistant position to bring the Safety team to two staff persons. Given our organization's size, complexity, and operations, it would be best to have a second safety staff member. This position will help reduce our risk related to accidents and injuries while allowing for increased education and training and ensurin g we remain in full compliance with safety regulations. The HR budget for FY2023 is running under budget at this time. In addition, the expenses will not significantly impact FY2023 since the positions will likely be filled in November or December. These new positions will be included in the FY2024 budget proposal. Human Resources Generalist: Total amount: $125,000 (Salary and Benefits) Classification & Compensation Specialist: Total amount: $120,000 (Salary and Benefits) Safety Assistant: Total amount: $95,000 (Salary and Benefits) GL Account line(s): 100.19.1929 (Human Resources Division). The HR budget is running at or under budget for FY2023. Page 2 of 2 A3.Page 62 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Alison Leipsiger, Policy Coordinator CC: Luke Stowe, City Manager Subject: Approval of a One-year Contract Extension with Drexwood Partners LLC for Lobbyist Services (RFQ 21-44) Date: September 11, 2023 Recommended Action: Staff recommends the City Council authorize the City Manager to execute a one-year contract extension with Drexwood Partners LLC (1100 N Lake Shore Dr., Chicago, IL) to act as the City’s lobbyist (RFQ 21-44) in the not-to-exceed amount of $60,000. The contract extension would be for twelve months, from October 1, 2023, to September 30, 2024. Funding Source: Funding will be provided by the General Fund (Account 100.13.1300.62227 - Advocacy Services), which has a budget of $60,000 for FY 2023 and a remaining balance of $35,000. Funding for the work to be performed in 2023 will need to be budgeted in the 2024 budget. Council Action: For Action Summary: On March 28, 2022, the City Council authorized the City Manager to execute a 14 -month contract with Drexwood, and this contract expired on May 31, 2023. The contract requires the lobbyist to perform the following scope of services: • Work under the direction of the City Manager and act as a liaison with state government officials • Research, prepare, and lobby proposals desired by the City • Position the City to maximize state and federal funding opportunities • Promote the City’s legislative proposals by communicating with state and other government officials through personal contact, position papers, testimony, and other such means as appropriate A4.Page 63 of 468 • Monitor legislation, arrange for bill sponsorship, perform issue analysis, and brief City officials on legislative issues • Draft legislation in support of the City’s legislative priorities • Prepare monthly informational reports and action calls during legislative sessions to inform the City of the legislative process and status of City proposals • Perform other duties in relation to the City’s intergovernmental relations, including counsel, attendance, and testimony at intergovernmental meetings • Assist the City in strategy formulation Analysis: During the original contract period, Drexwood secured a congressional earmark and state funds for The Evanston Living Room, a mental health crisis program being built in the 8th Ward, monitored and recommended state and federal grant opportunities, and monitored state and federal legislation that impacts the City of Evanston. Legislative History: The City Council approved a 14-month contract with Drexwood Partners LLC to perform lobbyist service on March 28, 2022. Attachments: Drexwood Proposed Professional Services Agreement Extension Page 2 of 4 A4.Page 64 of 468 September 5, 2023 Luke Stowe City Manager City of Evanston 2100 Ridge Avenue Evanston, IL 60661 Dear Luke, Drexwood Partners LLC and Carson Group Solutions are pleased to continue serving the City of Evanston with your government affairs needs in Illinois for another year. Please let this engagement letter and below addendum serve as the extension beginning October 1, 2023 through September 30, 2024. Addendum between City of Evanston and Drexwood Partners LLC/Carson Group Solutions This Addendum is made to the Professional Services Agreement between City of Evanston and Drexwood Partners LLC entered into on April 15, 2022 and now amended by mutual agreement by the parties as follows: 1. Professional Services Agreement Term Extension – Drexwood Partners current Professional Services Agreement with the City of Evanston shall extend until September 30, 2024. 2. Consideration – The consulting fee will continue at 5,000 per month for the twelve month extension. No fee will be owed for the 3rd quarter of 2023 (July 1,2023-September 30, 2023). All other terms and conditions remain unchanged and in effect. This Addendum and any/all preceding amendments to the Professional Services Agreement are hereby incorporated by reference into the original Professional Services Agreement entered into on April 15, 2022 as if fully rewritten therein. Drexwood Partners LLC ________________________________________ Mike Houlihan, Principal 9/5/2023 Date City of Evanston ________________________________________ Luke Stowe, City Manager ______________________ Date Page 3 of 4 A4.Page 65 of 468 We are excited at the opportunity to continue working with you in this matter. If you have any questions, please contact me at your convenience. Sincerely, Michael Houlihan Page 4 of 4 A4.Page 66 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Cara Pratt, Sustainabilty and Resilence Coordinator Subject: Approval of a 1-Year Contract Extension with MC Squared Energy Services LLC to Provide Services to an Aggregated Group Date: September 11, 2023 Recommended Action: Staff recommends that the City Council authorize the City Manager to execute a one -year contract extension for the Extended Term Agreeme nt Amendment No. 1 to the existing Master Agreement to Provide Services to an Aggregated Group between the City of Evanston and MC Squared Energy Services LLC. Funding Source: N/A CARP: Renewable Energy Council Action: For Action Summary: The Climate Action and Resilience Plan (CARP) calls for the City to leverage existing programs such as Electricity Aggregation to better achieve the City's goals. The City's Electricity Aggregation Program has been in operation since 2012, and a 30 -month agreement term with MC Squared Energy Services LLC has been in effect since July 2021. The contract will expire at the end of December 2023, and the City wishes to extend the term agreement until December 2024. Under the existing contract, MC Squared offers a ComEd Price Match Offer to enrolled customers. The contract extension will continue with the same ComEd price match, and all enrolled Evanston accounts will continue to pay exactly the same price for electricity as they would pay to ComEd. Furthermore, the program will continue to operate with an "opt-out" A5.Page 67 of 468 structure, and communications will be mailed citywide to communicate the contract extension if approved. Under the existing contract, MC Squared has committed to paying the City of Evanston $1,250,000 as the Total Civic Contribution during the contract term. Of the $500,000 received to date, the City has used $363,000 to purchase renewable energy credits (RECs) on behalf of the enrolled Evanston accounts, and the remaining $137,000 went to the Susta inability Fund. More information on the RECs purchased to date can be found in the Green Power Report Attachment. In addition to the $750,000 expected by March 2024 under the existing contract terms, the proposed extended contract will add $100,000 in Civi c Contribution. In the past, the Retail Electric Supplier provided an annual Net Civic Grant Contribution payment equal to the aforementioned amounts minus the costs of RECs procured by Retail Electric Supplier under the REC Purchase Program. Staff, the En vironment Board, and the Utilities Commission periodically review and will continue to provide guidance on the purchase of RECs to achieve CARP goals. Legislative History: On February 8, 2021, the City Council adopted Resolution 22-R-21, Authorizing the City Manager to Enter into a Master Agreement to Provide Services to an Aggregated Group with MC-Squared Energy Services, LLC. On August 8, 2022, the City Council accepted and placed on file the annual Community Choice Aggregation Program update to purchase RECs on behalf of enrolled residents. Attachments: Extended Term Agreement Amendment No. 1 Green Power Report Page 2 of 7 A5.Page 68 of 468 EXTENDED TERM AGREEMENT AMENDMENT NO. 1 This Extended Term Agreement Amendment No. 1 (hereinafter the “ETA No. 1”), is entered as of this XXth day of September 2023 between the City of Evanston, Cook County, Illinois, an Illinois municipal corporation (hereinafter the “City”) and MC Squared Energy Services, LLC (hereinafter the “Supplier”) (each a “Party” and collectively, the “Parties”). WHEREAS, Supplier and City are the Parties to a Master Power Supply Agreement dated March 11, 2021 and amended on September XXth, 2023 (hereinafter the “MPSA” which is hereby incorporated by reference) NOW, THEREFORE, the Parties agree as follows: 1. The Parties agree to replace Exhibit A with Amended Exhibit A to reflect the mutually agreed extended term of twelve (12) months. 2. The Parties agree that by executing this ETA No.1, Extended Term will last until December 2024, subject to future mutual extensions. 3. The Parties agree that Supplier has the right to conduct subsequent opt-out cycles to add eligible customer accounts to Supplier Service and/or return eligible accounts to ComEd’s Tariffed Service during the term of the Agreement twice annually traditionally in the spring and fall delivery periods. Supplier will provide at least thirty (30) days- notice to the municipality prior to such events. IN WITNESS WHEREOF, the Parties have duly executed this Agreement to be effective on the date first written above. Supplier: MC Squared Energy Services, LLC Municipality: City of Evanston Signed: Signed: ________________________________ ________________________________ Printed/Typed Name: Printed/Typed Name: Charles C. Sutton__________________ ________________________________ Title: Title: President_________________________ ________________________________ Date: ___________________________ Date: ___________________________ Attest: Attest: ________________________________ ____________________________________ Signed Signed _________________________________ ____________________________________ Printed/Typed Name: Printed/Typed Name: _________________________________ _____________________________________ Title: Title: Page 3 of 7 A5.Page 69 of 468 AMENDED EXHIBIT A: (FOR COMED TARIFF PRICE MATCH PROGRAM) PRICE Eligible Customers Eligible Customers means residential and small commercial electricity customers receiving Retail Electric Supply within the Aggregation Area who are eligible to participate in the Program pursuant to the Aggregation Act and other requirements of law, including but not limited to 83 Ill. Admin. Code Part 470 and ComEd Rate GAP. Eligible Customers may be further classified as recipients of Retail Electric Supply from Retail Electric Supplier or Tariff Service and by such standards as mutually agreed to by the Retail Electric Supplier and the Government Aggregator and as carried out by the Retail Electric Supplier. Except as otherwise required by the Aggregation Act or other requirements of law, Eligible Customers includes all residential and small commercial customers within the Aggregation Area excluding: (1) customers served by an ARES other than Retail Electric Supplier (other than the immediately previous Retail Electric Supplier supplying the City’s Aggregation Program), including pending “with RES” status as reported by ComEd; (2) customers served under ComEd’s Rate BESH, Rate RTOUPP, or Rider RRTP supply service, (3) customers identified as PIPP or LIHEAP on the ComEd list; and (4) customers enrolled in a net metering program other than a Participating Customer. Eligible Customers in the initial and subsequent opt-out cycles will be placed on Retail Electric Supply service or Tariffed Service based on Retail Electric Supplier’s criteria and discretion including the customer’s usage patterns and wholesale market conditions as determined by the Retail Electric Supplier. Eligible Customers will be assessed the same Customer Class Price and will continue to receive monthly invoice statements from ComEd without regard to whether they are served by Retail Electric Supplier or on Utility Tariffed Service. Eligible Customer Class Price: Variable rate equal to the ComEd published tariff supply service costs including the Purchased Electricity Charges (PEC), Transmission Service Charges (TSC) and the Purchased Electricity Adjustment (PEA) for each applicable month for the Term of the Agreement. Customers on Tariffed Service will receive supply service from ComEd pursuant to the terms of ComEd’s Rate BES. Termination Fee for Withdrawing Customers: No Early Termination Fee - $0.00 (Zero) per utility account. Delivery Term(s): One (1) Year – December 2023 to December 2024 (12 months) Page 4 of 7 A5.Page 70 of 468 CIVIC GRANT AND REC PURCHASE PROGRAM (SPECIAL SERVICES) Civic Grant Contribution: Retail Electric Supplier agrees to provide an annual Net Civic Grant Contribution payment equal to the greater of (i) $100,000 minus the costs of RECs procured by Retail Electric Supplier under the REC Purchase Program identified below and (ii) $0.00 to the City for each Delivery Term within ninety (90) calendar days after the conclusion of such Delivery Term. Notwithstanding the preceding, if the Agreement is terminated pursuant to Section 6.2.2 by City or 3.3.1 by either Party during a Delivery Term, Retail Electric Supplier’s shall be obligated to provide a Net Prorated Civic Grant Contribution payment to City within ninety (90) days of the last month of electricity delivery prior to termination. The Net Prorated Civic Grant Contribution shall be calculated as follows: NPCGC = (CGC x PM/TM) - RECC Where: • NPCGC is the Net Prorated Civic Grant Contribution • CGC is $100,000 •PM is the number of months from the beginning of Delivery Term through and including the last month with deliveries by Retail Electric Supplier prior to termination • TM is the total number of months in Delivery Term • RECC is the total costs incurred and documented by Retail Electric Supplier under the REC Purchase Program during that terminated Delivery Term Notwithstanding any other provision in this Agreement, Retail Electric Supplier may terminate in its sole discretion, or mutually agree with City to adjust, the monthly Civic Contribution payment to the City if the number of accounts that Retail Electric Supplier serves under this agreement falls below the higher of 8,500 accounts or 25% of the total number of accounts reported by ComEd pursuant to Rate GAP, because it would not be financially viable for Retail Electric Supplier to continue funding below such number. REC Purchase Program (Special Services): At the sole direction of the City, Retail Electric Supplier will acquire and retire voluntary Green-E® Certified Renewable Energy Certificates (RECs) on behalf of the Government Aggregator that meet the Sustainability goals and objectives of the City including but not limited to Wind and Solar generation RECs. Retail Electric Supplier shall from time to time and upon reasonable request by the City provide the City with information on the prevailing market-based rates for the RECs by generation type, location and vintage on at least a quarterly basis or as requested by the City at any time during the Delivery Term. Prior to Retail Electric Supplier purchasing any RECs on behalf of the City, the City will provide a written request (via email) to Retail Electric Supplier authorizing each REC purchase transaction. Such authorization shall document the City’s request to acquire the RECs. Retail Electric Supplier will provide written confirmation (via email) of each REC purchase and will provide documentation of the actual invoices paid by Retail Electric Supplier to acquire the RECs from third-party REC providers. Page 5 of 7 A5.Page 71 of 468 The funds to acquire any authorized REC purchases on behalf of the City during the Delivery Term will be deducted from the Civic Grant Contribution amount identified above. In no case shall Retail Electric Supplier be obligated to purchase RECs during a Delivery Term that, in aggregate, would exceed the Civic Grant Contribution amount identified above. To the extent that the City does not request or authorize any REC purchases during the Delivery Term, Retail Electric Supplier shall provide the Civic Grant Contribution payment as outlined above. Retail Electric Supplier: Government Aggregator: MC Squared Energy Services, LLC City of Evanston Signed:Signed: Printed/Typed Name: Printed/Typed Name: Title:Title: Date:Date: Page 6 of 7 A5.Page 72 of 468 Fall 2022 © MC Squared Energy Services LLC. City of Evanston, IL Municipal Aggregation Program – Eligible Accounts Reporting Period = 2021/2022 Renewable Energy Certificate (REC) Information Serial number start Serial number end Project Name Generation Type State Location Quantity (in kWh's) 1057-ND-07-2021- 6780D0BA-1 1057-ND-07-2021- 6780D0BA-29529 Sunflower Wind Project Wind ND 29,529,000 1057-ND-08-2021- 6A10F9D5-1 1057-ND-08-2021- 6A10F9D5-25135 Sunflower Wind Project Wind ND 25,135,000 984-SD-09-2021- 42294644-1 984-SD-09-2021- 42294644-2246 Campbell County Wind Wind SD 2,246,000 1057-ND-09-2021- E71A8528-1 1057-ND-09-2021- E71A8528-34492 Sunflower Wind Project Wind ND 34,492,000 984-SD-10-2021- EBE53EA0-1 984-SD-10-2021- EBE53EA0-35779 Campbell County Wind Wind SD 35,779,000 1057-ND-10-2021- 1C3083B1-33971 1057-ND-10-2021- 1C3083B1-44299 Sunflower Wind Project Wind ND 10,329,000 984-SD-11-2021- F73BC921-1 984-SD-11-2021- F73BC921-32140 Campbell County Wind Wind SD 32,140,000 984-SD-12-2021- FEA5C7BD-7064 984-SD-12-2021- FEA5C7BD-30350 Campbell County Wind Wind SD 23,287,000 Total RECs Purchased and Retired 192,937,000 City of Evanston has reduced the following carbon dioxide equivalents by participating in the Green Power Program 339,394,625* Miles driven by an average passenger vehicle 151,280,518** Pounds of coal burned 316,561** Barrels of oil consumed 15,385,515** Gallons of gasoline consumed 5,583,377** Propane cylinders used for home barbeques 5,182,246** Incandescent lamps switched to LEDs * Greenhouse gas emissions from ** CO2 emissions from Source Data - United States EPA Page 7 of 7 A5.Page 73 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Paul Zalmezak, Economic Development Manager Subject: Resolution 48-R-23 Authorizing the City Manager to Execute a Contract for the Purchase of Real Property at 1821 Lake Street Date: September 11, 2023 Recommended Action: Councilmember Harris recommends adoption of Resolution 48 -R-23, Authorizing the City Manager to Execute a Contract for the Purchase of Real Property Located at 1821 Lake Street for $200,000. Funding Source: West Evanston Tax Increment Finance (TIF) account #335.99.5870.65507. As of June 30, 2023, the TIF has a balance of $2,709,046. Council Action: For Action Summary: • Acquisition of 1821 Lake Street for $200,000. The property was listed for $350,000. • The 13,144-square-foot property is an undeveloped former Mayfair rail right of way • The property is to be maintained as open space as contemplated in the West Evanston Plan and will beautify the area as a gateway intersection to ETHS and the 5th and 2nd wards. • Funded with West Evanston TIF funds with a balance estimated at $2.6 million. • The closing of the sale would occur within 30 to 45 days of executing the contract. Background There is limited private market interest in this property due to the site constraints. The property is zoned R-4, but development potential is limited by the ComEd transmission lines and the West Evanston formed-based code overlay with the area identified as an open space/greenway connector. Its location under ComEd transmission lines, the vacant railroad berm, and the townhome development sited on a diagonal along the east edge of the railroad berm has made it unappealing for redevelopment. A6.Page 74 of 468 Map 1. 1821 Lake Street Attachments: Resolution 48-R-23 Authorizing Purchase of 1821 Lake Street including legal description Page 2 of 5 A6.Page 75 of 468 9/11//2023 48-R-23 A RESOLUTION Authorizing the City Manager to Negotiate and Execute a Contract for the Purchase of Real Property Located at 1821 Davis Street in Evanston, Illinois NOW BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the City Manager is hereby authorized and directed to negotiate all necessary terms, as he may determine to be in the best interests of the City, and which shall be approved as to form by the Corporation Counsel, of a contract for the purchase of real property, legally described in Exhibit A, attached hereto and made a part hereof, commonly known as 1821 Davis Street, Evanston, Illinois (the “Subject Property”), from Roger Parris, and execute said contract. SECTION 2: That the purchase price for the Subject Property shall not exceed three hundred twenty-five thousand dollars ($325,000). Page 3 of 5 A6.Page 76 of 468 48-R-23 ~ 2 ~ SECTION 3: That this Resolution 48-R-23 shall be in full force and effect from and after its passage and approval in the manner provided by law. _______________________________ Daniel Biss, Mayor Attest: ______________________________ Stephanie Mendoza, City Clerk Adopted: __________________, 2023 Approved as to form: _______________________________ Alexandra Ruggie, Interim Corporation Counsel Page 4 of 5 A6.Page 77 of 468 48-R-23 ~ 3 ~ EXHIBIT A LEGAL DESCRIPTION PIN: 10-13-413-013-0000 COMMONLY KNOWN AS: 1821 Lake Street, Evanston, Illinois. THAT PART DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHWEST CORNER OF BLOCK 2, IN BROWN AND CULVER'S ADDITION TO EVANSTON; THENCE EASTERLY ALONG THE SOUTH LINE OF SAID BLOCK 2, A DISTANCE OF 49 FEET, MORE OR LESS, TO A POINT DISTANT 50 FEET SOUTHEASTERLY, MEASURED AT RIGHT ANGLES, FROM THE CENTER LINE BETWEEN THE TWO MAIN TRACKS (NOW REMOVED) OF THE CHICAGO AND NORTH WESTERN RAILWAY COMPANY (NOW THE CHICAGO AND NORTH WESTERN TRANSPORTATION COMPANY), AS SAID CENTER LINE WAS ORIGINALLY LOCATED AND ESTABLISHED; THENCE NORTHEASTERLY PARALLEL WITH SAID ORIGINAL CENTER LINE BETWEEN THE TWO MAIN TRACKS TO THE POINT ON THE NORTH LINE OF LOT 23 IN BLOCK 2 IN SAID BROWN AND CULVER'S ADDITION TO EVANSTON, THENCE WEST ALONG THE NORTH LINE OF LOTS 23 THROUGH 27 IN SAID BROWN AND CULVER'S ADDITION TO EVANSTON TO THE NORTHWEST CORNER OF AFORESAID LOT 27; THENCE SOUTHERLY ALONG THE WEST LINE OF SAID LOT 27 A DISTANCE OF 155.5 FEET TO THE POINT OF BEGINNING. Page 5 of 5 A6.Page 78 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Paul Polep, Fire Chief Subject: Resolution 49-R-23, Authorizing the City Manager to Sign an Intergovernmental Agreement for Participation in the Mutual Aid Box Alarm System (MABAS Master Agreement) Date: September 11, 2023 Recommended Action: Staff recommends City Council adoption of Resolution 49-R-23, Authorizing the City Manager to Sign an Intergovernmental Agreement for Participation in the Mutual Aid Box Alarm System (MABAS Master Agreement). Council Action: For Action Summary: MABAS is an acronym for Mutual Aid Box Alarm System. MABAS partners with Illinois Emergency Management to establish a statewide, non -discriminatory mutual aid response system for fire, EMS, and specialized incident operational teams. MABAS offers operations teams for hazardous materials, underwater rescue/recovery, technical rescue teams, and state-sponsored urban search and rescue teams. MABAS divides communities into divisions. Evanston is part of Division 3, which goes north to Highland Park, south to Evanston/Skokie, west to Des Plaines/Prospect Heights, and east to the lake. Mutual Aid Box Alarm System (MABAS) was organized beginning in 1968, and the last agreement was signed in 1988. The new agreement, attached as Exhibit A to Resolution 49 - R-23, will be signed by all 1,200 Illinois Units/2,200 total Units in Illinois and several adjoining States. This will allow all Units to lawfully enter into an agreement to provide their mutual aid and protection. It should be noted that it is also the express intent of the member Units that all Units adopt this same Intergovernmental Agreement without modification. Attachments: Resolution 49-R-23 - Intergovernmental Agreement for Participation in MABAS with attachment A7.Page 79 of 468 uthorizing the City Mana ger to Sign an Inter nmental Ag ticipa m System (MAB eement) Page 2 of 24 A7.Page 80 of 468 Page 3 of 24 A7.Page 81 of 468 Page 4 of 24 A7.Page 82 of 468 Page 5 of 24 A7.Page 83 of 468 Page 6 of 24 A7.Page 84 of 468 UTUAL AID BOX ALAR SYSTE AGREE E T As Approved by the MABAS Executive Board: October 19,2022 Page 7 of 24 A7.Page 85 of 468 ExecBd10192022 Table of Contents SECTION ONE -PURPOSE .......................................................... ............................... ..4 sEcTIoN TWO —RULEs OF coNsTRUcTIoN AND DEFINITIONS .................. ....... ..5 sEcTIoN THREE —AUTHORITY AND ACTION To EFFECT MUTUALAID ........... .. ..7 sEcTIoN FOUR —JURISDICTION ovER PERSONNEL AND EQUIPMENT ........... .. ..8 sEcTIoN FIVE —COMPENSATION FOR AID ......................................... .................... ..9 SECTION SIX -INsURANcE ......................................................... ............................. ..1o SECTION sEvEN -LIABILITY........................................................ ........................... ..11 sEcTIoN EIGHT -CHAPTERS ....................................................... ........................... ..11 sEcTIoN NINE —COUNCIL OF cHAI=TERPRESIDENTS ............................ ........... ..12 SECTION TEN -DIvIsIoNs ....................;............................................. ..................... ..12 SECTION ELEVEN -TERM ........................................................... ............................. ..13 sEcTIoN TWELVE -MISCELLANEOUS.............................................. ..................... ..13 sEcTIoN THIRTEEN -AMENDMENT................................................. ....................... ..14 sEcTIoN FOURTEEN —REvocATIoN OF PRIOR AGREEMENTS .....................15 SECTION FIFTEEN -APPROVAL ..15 Page 8 of 24 A7.Page 86 of 468 EXecBd10192022 This Agreement by and among the units of federal,state and local government,and other non—governmenta|emergency response organizations,subscribed hereto,hereafter referred to as “Units”,or “Parties”is made and entered into the date set forth next to the signatures of those authorized to execute this Agreement on behalf of the respective Parties,each Party having approved this Agreement and adopted same pursuant to their state’s constitutional and statutory authority and in a manner provided by law.In order to provide efficient and effective management of this Agreement,groups of the Parties may be established as “Chapters”on a state—by-state basis and Chapters may include Parties from adjoining states. WHEREAS,the Mutual Aid Box Alarm System (MABAS)was formally organized beginning in 1968 in the northwest and western suburbs of Chicago,Illinois to coordinate and automate fire department mutual aid based roughly on the Chicago Fire Departments box alarm system,whereby predetermined resources of personnel and fire equipment were assigned to respond to a specific incident or area;and WHEREAS,MABAS has grown into a mu|ti—state organization through prearranged mutual aid and dispatch agreements that coordinate responses to emergencies and disasters including fires,emergency medical calls,hazardous material incidents,water related rescues, and technical rescues,and MABAS is designed to facilitate all levels of mutual aid from day-to- day automatic aid responses to major incidents and disasters requiring significant deployment of resources;and WHEREAS,since the last revision of the master MABAS intergovernmental agreement circa 1988,MABAS has grown exponentially to its current composition of almost 1,200 Illinois Units and 2,200 total Units in Illinois and several nearby States with Units ranging from all- volunteer fire departments to major cities like Chicago,Milwaukee,and St.Louis;and WHEREAS,the Constitution of the State of Illinois,1970,Article VII,Section 10. authorizes units of local government to contract or othenlvise associate among themselves ,with the State,with other States and their units of local government,and with the United States to obtain and share services and to exercise,combine,or transfer any power or function in any manner not prohibited by law or ordinance;and to further contract or othen/vise associate with individuals,associations,and corporations in any manner not prohibited by law or ordinance;and to further contract or othen/vise associate with individuals,associations,and corporations in any manner not prohibited by law;and Page 9 of 24 A7.Page 87 of 468 ExecBd10192022 WHEREAS,the Illinois “|ntergovernmentaI Cooperation Act”,5 ILCS 220/1 et seq., provides that any power or powers,privileges or authority exercised,or which may be exercised by a unit of local government may be exercised and enjoyed jointly with any other unit of local government including units of local government from another state;and WHEREAS,Section 5 of the Illinois “|ntergovernmenta|Cooperation Act”,5 ILCS 220/5, provides that any one or more public agencies may contract with any one or more public agencies to perform any governmental service,activity or undertaking which any of the public agencies entering into the contract is authorized by law to perform,provided that such contract shall be authorized by the governing body of each party to the contract;and WHEREAS,the Indiana Code at Section 36-1-7 (IC 36-1-7)authorizes an Indiana political subdivision to enter into a mutual aid agreement with political subdivisions of states other than Indiana,providedthe agreement contains the necessary terms and conditions set outin IC 36-7- 3,is approvedby the Indiana Attorney General as required under IC 36-1-7-4,is recorde d with the county recorder and filed with the Indiana State Board of Accounts as required under IC 36- 1-7-6;and WHEREAS,for the purposes of Chapter 3 of Indiana Emergency Management and Disaster law,the term “political subdivision”means city,town,township,county,school corporation,library district,local housing authority,public transportation corporation,local building authority,local hospital or corporation,local airport authority or other separate local governmental entity that may sue and be sued.(See IC 10-14-3-6,IC 36-1-2-13,IC 36-1-2-10,IC 36-1-2-11, IC 36-1-2-18);and WHEREAS,the Indiana Code at Section 10-14-6.5 (IC 10-14-6.5)authorizes the State of Indiana and local units of government to enter into agreements to provide interstate mutual aid for emergency responses that do not rise to the level requiring a state or local declaration of a state of emergency or disaster;and WHEREAS,Chapter 28E of the State Code of Iowa provides that any powers,privileges or authority exercised or capable of exercise by a public agency of the State of Iowa may be exercised and enjoyed jointly with any public agency of any other state or of the United States to the extent that laws of such other state or of the United States permit such joint exercise or enjoyment (See 28E.3);and WHEREAS,the State Code of Iowa,in Chapter 28E,authorizes any one or more public agencies to contract with any one or more other public agencies to perform any governmental service,activity,or undertaking which any of the public agencies entering into the contract is Page 10 of 24 A7.Page 88 of 468 ExecBd10192022 authorized by law to perform,provided that such contract shall be authorized by the governing body of each party to the contract (See 28E.12);and WHEREAS,for the purposes of Chapter 28E of the State Code of Iowa,the term “public agency”means any political subdivision of the State of Iowa;any agency of |owa’s government or of the United States;and any political subdivision of another state (See 28E.2);and WHEREAS,the Constitution of the State of Michigan,1963,Article VII,Section 28, authorizes units of local government to contract as provided by law;and WHEREAS,the Urban Cooperation Act of 1967,1967 PA 7,MCL 124.501,et seq., provides that any political subdivision of Michigan or of another state may enter into interlocal agreements forjoint exercise of power,privilege,or authority that agencies share in common and might each exercise separately;and WHEREAS,Minnesota Statute 471.59 authorizes two or more governmental units,by agreement entered into through action of their governing bodies,to jointly or cooperatively exercise any power common to the contracting parties or any similar powers,including those which are the same except for the territorial limits within which they may be exercised;and WHEREAS,the term “governmental unit”in Minnesota Statute 471.59 includes every city, county,town,school district,and other political subdivision of this or another state;another state; the University of Minnesota;licensed nonprofit hospitals;and any agency of the state of Minnesota or the United States.The term also includes any instrumentality of a governmental unit if that unit has independent policy-making and appropriating authority;and WHEREAS,Article VI,Section 16 of the Constitution of Missouri and Sections 70.210, 70.320,and 70.220.1,of the Revised Statutes of Missouri,provide that any municipality or political subdivision of the state of Missouri may contract and cooperate with other municipalities or political subdivisions thereof,or with other states or their municipalities or political subdivisions, or with the United States,to provide a common service as provided by law so long as the subject and purpose of such are within the scope of the powers of such municipality or political subdivision;and WHEREAS,for the purposes of Sections 70.210,70.320,and 70.220.1 of the Revised Statutes of Missouri,“municipality”means municipal corporations,political corporations,and other public corporations and agencies authorized to exercise governmental functions;and “political subdivision”means counties,townships,cities,towns,villages,school,county library, city library,city-county library,road,drainage,sewer,levee and fire districts,soil and water conservation districts,watershed subdistricts,county hospitals,and any board of control of an art museum,and any other public subdivision or public corporation having the power to tax;and 3 Page 11 of 24 A7.Page 89 of 468 It is recognized and acknowledged that leveraging collective resources from other Units to provide effective,efficient response to Emergencies,Disasters,or Serious Threats to Public Safety is desired.Further,it is acknowledged that the closest,available Unit(s)that can render aid may be outside of a requesting Unit’s or Chapter’s jurisdiction.Accordingly,it is the express intent of the WHEREAS,Title LV,Section 5502.291 of the Ohio Revised Code authorizes the governor to enter into mutual aid arrangements for reciprocal emergency management aid and assistance with other states and to coordinate mutual aid plans between political subdivisions,between the State of Ohio and other states,or between the State of Ohio and the United States;and WHEREAS,Sections 66.0301 and 66.0303,Wisconsin Statutes,authorize municipalities to contract with municipalities of another state for the receipt or furnishing of services or the joint exercise of any power or duty required or authorized by statute to the extent that laws of the other state or of the United States permit the joint exercise;and,jointly exercise powers delegated to them and,thereby,to make certain agreements concerning boundary lines between themselves; and WHEREAS,for the purposes of Subchapter III of Chapter 66 of the Wisconsin Statutes, the term “municipality”includes political subdivisions,which refers to any city,village,town,or county in this state or any city,village,town,county,district,authority,agency,commission,or other similar governmental entity in another state;(See Wis.Stat.66.0303(1),66.0304(1)(f));and WHEREAS,similar provisions providing for intergovernmental cooperation exist in the other states in which any Party to this Agreement resides,and which provide legal authority for each respective Party to enter into the Agreement;and WHEREAS,the Parties have determined that it is in their best interests to enter into this Agreement to secure to each the benefits of mutual aid in fire protection,suppression,provision of rescue and emergency medical assistance,hazardous materials control,technical rescue, training and any other emergency support for the protection of life and property in the event of an Emergency,Disaster,or other Serious Threat to Public Health and Safety,and to engage in Training and other preparedness activities in furtherance of the foregoing mutual aid activities; and NOW,THEREFORE,in consideration of the mutual covenants and understandings set forth in this Agreement,and pursuant to the authority bestowed upon the Parties set forth above,it is agreed by,among and between the Parties as follows: SECTION ONE -PURPOSE ExecBd10192022 Page 12 of 24 A7.Page 90 of 468 ExecBd10192022 Parties that this agreement be in a standardized form which can be adopted by Units in different States,notwithstanding this Agreement may not specifically cite the applicable current legal authority for a particular State and its member Units tojoin MABAS,the lack of such citation herein shall not be construed in any manner as an impediment to or prohibition of Units within other States from joining MABAS,it being the express intent of the Parties that each Unit desiring to join MABAS may become additional Parties hereto by adopting this IntergovernmentalAgreement without modification;In this fashion by way of this Agreement,the Parties will have created a mutual aid agreement that incorporates emergency response disciplines from federal,state and local governmental units,as well as non-governmental organizations and corporations that provide emergency response functions and services that support the mission of MABAS and its member Units; SECTION TWO —RULES OF CONSTRUCTION AND DEFINITIONS 1 The language in this Agreement shall be interpreted in accordance with the following rules of construction:(a)The word "may"is permissive and the word "shall"is mandatory;and (b) except where the context reveals the contrary:The singular includes the plural and the plural includes the singular,and the masculine gender includes the feminine and neuter. 2.When the following words in bold font with the first letter in the upper case are used in this Agreement,such words shall have the meanings ascribed to them in this Subsection: A.“Agreement”means this Master Mutual Aid Box Alarm System Agreement. B.“Aiding Unit”means any Unit furnishing equipment,Emergency Responders,or Emergency Services to a Requesting Unit under this Agreement. C."Automatic Mutual Aid”or “Auto-Aid"means the provision of mutual aid through a prearranged plan between Units whereby assistance is provided at the time of dispatch without a specific request from an Incident Commander. D.“Box Alarm”means a prearranged plan for an Emergency or Disaster that uses a defined process for implementation,dispatch and response. E.“Chapter”means a group of Divisions,established on a state-by-state basis,and whose members may include Units from other States. F.“Chapter Governing Board”means the governing body of a Chapter which is composed of a representative of each member Division or Region within a Chapter as provided by the Chapter’s Bylaws. 5 Page 13 of 24 A7.Page 91 of 468 ExecBd10192022 “Chapter President”means a person elected as the President of each state Chapter; “Chief Officer”means the Fire Chief or agency head of a Unit,or a designee of the Unit’s Fire Chief or agency head. “Council of Chapter Presidents”means the council or board whose members shall be the elected President of each State's Chapter,as set forth in this Agreement. “Disaster”means an occurrence or threat of widespread or severe damage,injury, or loss of life or property resulting from a natural or human-made cause,including fire,severe weather event,environmental contamination,utility failure,radiological incident,structural collapse,explosion,transportation accident,hazardous materials incident,epidemic,pandemic,or similar calamity. “Division”means geographically associated Units which have been grouped for operational efficiency and representation within a State and may include Units from adjoining States. “Emergency”means any occurrence or condition which results in a situation where assistance is requested to supplement local efforts and capabilities to save lives, protect property and protect the public health and safety,or to lessen or avert the threat of a catastrophe or Disaster or other Serious Threat to Public Health and Safety. “Emergency Responder”includes any person who is an employee or agent of an Unit.An Emergency Responder includes,without limitation,the following:firefighters (including full time,part time,volunteer,paid-on -call,paid on premises,and contracted personnel,as well as hazardous materials,specialized rescue,extrication, water rescue,and other specialized personnel),emergency medical services personnel,support personnel and authorized members of non-governmental response Units. “Emergency Services”means provision of personnel and equipment for fire protection,suppression,provision of rescue and emergency medical services, hazardous materials response,technical rescue and recovery,and any other emergency support for the protection of life and property in the event of an Emergency,Disaster,or other Serious Threat to Public Health and Safety,and includes joint Training for the provision of any such services by the Units. ‘‘Incident Commander”is the individual responsible for all incident activities, including the development of strategies and tactics and the ordering and the release of resources in the provision of Emergency Services,has overall authority and 6 Page 14 of 24 A7.Page 92 of 468 ExecBd10192022 responsibility for conducting incident operations,and is responsible for the on-scene management of all incident operations. ‘‘Incident Command System"means a standardized management system such as the National Incident Management System (NIMS),designed to enable effective and efficient incident management by integrating a combination of facilities,equipment, personnel,procedures,and communications operating within a common organizational structure. “MABAS”means the Mutual Aid Box Alarm System described in the Agreement,and is an intergovernmental agency formed pursuant to the authority of the Illinois Intergovernmental Cooperation Act and similar intergovernmental cooperation authority of other states in which Units reside. “Mutual Aid"is assistance from an Aiding Unit to a Requesting Unit as the result of an Emergency or other event and may precede the request for a Box Alarm and includes Automatic Mutual Aid. “Requesting Unit”means any Unit requesting assistance of another Unit under this Agreement. “Serious Threats to Public Health and Safety"means threats,incidents or planned events of sufficient magnitude that the adequate public safety response requires mutual aid or other assistance. “Training”means the instruction and/or assessment of Emergency Services during non-emergency drills and instruction whether in the field or classroom. “Unit”(also “Member Unit”)means components of federal,state or local government, or other non-governmental emergency response organizations who have become Parties to this Agreement. SECTION THREE —AUTHORITY AND ACTION TO EFFECT MUTUALAID The Parties hereby authorize and direct their respective Chief Officer,or designee,to take reasonably necessary and proper action to render and request Mutual Aid to and from the other Parties to the Agreement,and to participate in Training activities,all in furtherance of effective and efficient provision of Mutual Aid pursuant to this Agreement. In accordance with a Party’s policies and within the authority provided to its Chief Officer,upon an Aiding Unit's receipt of a request from a Requesting Unit for Emergency Services,the Chief 7 Page 15 of 24 A7.Page 93 of 468 ExecBd10192022 Officer,or the Chief Officer’s designee such as the ranking officer on duty,may commit the requested Mutual Aid in the form of equipment,Emergency Responders,and Emergency Services to the assistance of the Requesting Unit.All aid rendered shall be to the extent of available personnel and equipment taking into consideration the resources required for adequate protection of the territorial limits of the Aiding Unit.The decision of the Chief Officer,or designee, of the Aiding Unit as to the personnel and equipment available to render aid,if any,shall be final. SECTION FOUR —JURISDICTION OVER PERSONNEL AND EQUIPMENT Emergency Responders dispatched to aid a Requesting Unit pursuant to this Agreement shall,at all times,remain employees or agents of the Aiding Unit,and are entitled to receive any benefits and compensation to which they may otherwise be entitled under the laws,regulations,or ordinances of the United States of America,their respective States,and their respective political subdivisions.This includes,but is not limited to,benefits for pension,relief,disability,death,and workers’compensation.If an Emergency Responder is injured or killed while rendering assistance under this Agreement,benefits shall be afforded in the same manner and on the same terms as if the injury or death were sustained while the Emergency Responder was rendering assistance for or within the Aiding Unit’s own jurisdiction. Emergency Responders of the Aiding Unit will come under the operational control of the Requesting Unit’s Incident Commander,or other appropriate authority,until released.The Aiding Unit shall,at all times,have the right to withdraw any and all aid upon the order of its Chief Officer, or designee.The Aiding Unit shall notify the Incident Commander of the extent of any withdrawal, and coordinate the withdrawal to minimize jeopardizing the safety of the operation or other Emergency Responders. If for any reason an Aiding Unit determines that it cannot respond to a Requesting Unit,the Aiding Unit shall promptly notify the Requesting Unit of the Aiding Unit’s inability to respond;however, failure to promptly notify the Requesting Party of such inability to respond shall not be deemed to be noncompliance with the terms of this Section and no liability may be assigned.No liability of any kind shall be attributed to or assumed by a Party,for failure or refusal to render aid,or for withdrawal of aid. Page 16 of 24 A7.Page 94 of 468 SECTION FIVE —COMPENSATION FOR AID Nothing herein shall operate to bar any recovery of funds from any third party,state or federal agency under any existing statutes,or other authority.Each Aiding Unit is responsible for the compensation of its Emergency Responders providing Mutual Aid and for any additional costs incurred to ensure its jurisdiction has adequate resources during the rendering of Mutual Aid. Day-to-day Mutual Aid should remain free of charge and the administrative requirements of reimbursement make it infeasible to charge for day-to-day Mutual Aid.However,the following exceptions may be applied: 1.Third Party Reimbursement -Expenses for Emergency Services recoverable from third parties shall be proportionally distributed to all participating Units by the Unit recovering such payment from a third party.The Unit responsible for seeking payment from a third party shall provide timely notice to Aiding Units of a date by which submission of a request for reimbursement must be received.Reimbursement shall be based on the accurate and timely submission of allowable costs and documentation attributable to the incident by each Aiding Unit.These costs include manpower,use of equipment and materials provided,and damage or loss of equipment.The Unit recovering payment from a third party shall notify Aiding Units that such payment has been made and will reimburse the other Units.If the third-party payment is less than the full amount of all Units’cost submittals,the funds shall be proportionally distributed based on each Unit’s submitted costs compared to the total of all costs submitted.Intrastate Emergency Management Agency Tasking Expenses recoverable related to a response to an emergency or disaster at the request of a state’s emergency management agency or authority. Reimbursement shall be based on the accurate and timely submission of allowable costs and documentation attributable to the response by each Aiding Unit.These costs include manpower,use of equipment and materials provided,and damage or loss of equipment. The Unit recovering payment from a state shall notify Aiding Units that such payment has been made and will reimburse the other Units.Ifthe payment is less than the full amount of all Units’cost submittals,the funds shall be proportionally distributed based on each Unit’s submitted costs compared to the total of all costs submitted. Interstate Emergency Management Assistance Compact (“EMAC”)Response Expenses recoverable related to a response to an emergency or disaster at the request of a state's emergency management agency or authority to another state.Reimbursement shall be ExecBd10192022 Page 17 of 24 A7.Page 95 of 468 ExecBd10192022 based on the accurate and timely submission of allowable costs and documentation attributable to the response by each Aiding Unit.These costs include manpower,use of equipment and materials provided,and damage or loss of equipment.If these payments are not made directly to the participating Units,the Unit recovering payment from a state shall notify Aiding Units that such payment has been made and will reimburse the other Units.If the payment is less than the full amount of all Units’cost submittals,the funds shall be proportionally distributed based on each Unit’s submitted costs compared to the total of all costs submitted. 3.Emergency Medical Services Billing —Member Units providing Mutual Aid under this Agreement may bill patients for emergency medical services in accordance with applicable federal,state,and local ambulance billing regulations. SECTION SIX -INSURANCE Each Party shall procure and maintain,at its sole and exclusive expense,insurance coverage, including comprehensive liability,personal injury,property damage,workers’compensation,auto, and,if applicable,watercraft,aircraft,drones or,emergency medical service professional liability, with minimum policy limits of: Auto liability:$1,000,000 combined single limit General Liability:$1,000,000 per occurrence Emergency Medical Service Professional Liability:$1,000,000 per occurrence Workers’Compensation:Statutory limits The obligations of this Section may be satisfied by a Party’s membership in a self-insurance pool, a self-insurance plan,or arrangement with an insurance provider approved by the state of jurisdiction.To the extent permitted by governing law of the state in which a Party resides,each Party agrees to waive subrogation rights it may acquire,and to require any insurer to waive subrogation rights they may acquire,by virtue of the payment of claims,suits,or other loss arising out of this Agreement,and shall,as to any insurer,obtain any endorsement necessary to effectuate such waiver of subrogation. 10 Page 18 of 24 A7.Page 96 of 468 ExecBd10192022 SECTION SEVEN -LIABILITY Each Party will be solely responsible for the acts of its own governing body,officers,employees, agents,and subcontractors,expressly including,but not limited to,all of its Emergency Responders,the costs associated with those acts,and the defense of those acts.No Party shall be responsible to another Party for any liability or costs arising from the act of an employee or agent of another Party.Each Party hereto shall hold other Parties hereto harmless for any liabilit y or costs arising from the act of an employee or agent of another Party.The Provisions of this Section shall survive the termination of this Agreement by any Party. Any Party responding under this Agreement to another state shall be considered agents of the Requesting Unit in the other state for tort liability and immunity purposes related to third-party claims to the extent permissible under the laws of both states.Nothing in this Section shall be deemed a waiver by any Party of its right to dispute any claim or assert statutory and common law immunities as to third parties. SECTION EIGHT -CHAPTERS For operational efficiency and representation of Units and Divisions,Chapters are hereby created on a state-by-state basis.Chapters shall elect a President to the Council of Chapter Presidents. When a Division forms within a state that does not have a Chapter,that Division will be affiliated with another state Chapter.When three Divisions within a state become organized,a Chapter for that state shall automatically be created,and Divisions within that state shall be transitioned to the new Chapter,unless prohibited by state statute(s). Chapters shall have their own governing Board selected by the Units,Divisions,or Regions,and shall determine the number and role of Chapter officers.Chapters shall develop bylaws that provide for their governance and operations within the framework of this Agreement and the direction of the Council of Chapter Presidents.Chapters shall maintain authority to establish Divisions or Regions,to the assignment of Units to Divisions or Regions,and to establish emergency response procedures,protocols,resources,and training requirements.Chapters and their Divisions may fix and assess dues,secure appropriate insurance,own and maintain facilities,vehicles,apparatus and equipment,employ and provide benefits for personnel,operate specialized response teams,participate in EMAC activities,enter into agreements with other 11 Page 19 of 24 A7.Page 97 of 468 governmental and non-governmental entities,and administer the affairs of their Chapter,to facilitate the purposes of MABAS. SECTION NINE —COUNCIL OF CHAPTER PRESIDENTS A Council of Chapter Presidents is hereby created that consists of the elected President of each state Chapter.The Council of Chapter Presidents shall facilitate coordination among state Chapters,adopt bylaws for the operation of the Council of Presidents,ensure compliance with this Agreement,recommend common operating procedures and practices,recommend changes to this Agreement,and promote unity to facilitate the purposes of MABAS.MABAS and the Council of Chapter Presidents shall be hosted by the founding Chapter of MABAS,Illinois,and shall be based therein.As the Council is hosted in Illinois,all issues and questions concerning the construction,validity,enforcement and interpretation of this Agreement shall be governed by, and construed in accordance with,the laws of the State of Illinois. SECTION TEN -DIVISIONS For operational efficiency and representation of Member Units,Divisions are hereby authorized on a Chapter-by-Chapter basis in accordance with procedures established by their Chapter. When a Division forms within a state that does not have a Chapter,that Division will be affiliated with another state Chapter in accordance with procedures established by that other state’s Chapter. Divisions shall have their own governing Board,shall determine the number and role of Divisio nofficers,and shall develop bylaws that govern their operations within the framework of this Agreement and direction of the Chapter and Council of Chapter Presidents.Divisions shall maintain authority to establish emergency response procedures,protocols,resources,and training requirements within the framework of this Agreement and the direction of the Chapter and Council of Chapter Presidents.Divisions may fix and assess dues,secure appropriate insurance, own and maintain facilities,vehicles,apparatus and equipment,employ and provide benefits for personnel,operate specialized response teams,enter into agreements with other governmental and non-governmental entities,and administer the affairs of their Division,to facilitate the purposes of MABAS. 12 ExecBd10192022 Page 20 of 24 A7.Page 98 of 468 SECTION ELEVEN -TERM This Agreement shall be in effect for a term of one year from the date of signature hereof and shall automatically renew for successive one-year terms unless terminated in accordance with this Section.Any Party may terminate their participation within this Agreement,at any time,for any reason,or for no reason at all,upon ninety (90)days written notice to the applicable state Chapter.A Unit that terminates this Agreement must return any asset that is owned by,or provided from,a Chapter or its Divisions prior to the termination of the Agreement,unless agreed to otherwise in writing by the Chapter or Division.Costs associated with the recovery or replacement of said asset if it is not voluntarily returned after written notice has been given shall be borne by the departing Unit,including reasonable legal fees. SECTION TWELVE -MISCELLANEOUS A.Entire A reement.This Agreement sets forth the entire agreement between the Parties.The language of this Agreement shall be construed as a whole according to its fair meaning and not construed strictly for or against any Party.By signing this agreement,each of the Parties affirm that they have taken all actions and secured all local approvals necessary to authorize and sign this Agreement. B.Bindin Effect.This Agreement shall be binding upon and inure to the benefit of any successor entity which may assume the obligations of any Party hereto. C.Severabilit of Provisions.If a Court of competent jurisdiction finds any provision of this Agreement invalid or unenforceable,then that provision shall be deemed severed from this Agreement.The remainder of this Agreement shall remain in full force. D.Ca tions.The captions,headings,and titles in this Agreement are intended for the convenience of the reader and not intended to have any substantive meaning and are not to be interpreted as part of this Agreement. E.Terminology.All terms and words used in this Agreement,regardless of the numbers or gender in which they are used,are deemed to include any other number and any other gender as the context may require. 13 ExecBd10192022 Page 21 of 24 A7.Page 99 of 468 ExecBd10192022 Recitals.The Recitals shall be considered an integral part of this Agreement. .No Third—Part Beneficiaries.Except as expressly provided herein,this Agreement does not create,by implication or othenivise,any direct or indirect obligation,duty,promise,benefit, right of indemnification (i.e.,contractual,legal,equitable,or by implication),right of subrogation as to any Party’s rights in this Agreement,or any other right of any kind in favor of any individual or legal entity. .Counter art Si natures.This Agreement may be signed in multiple counterparts.The counterparts taken together shall constitute one (1)agreement. Permits and Licenses.Each Party shall be responsible for obtaining and maintaining, throughout the term of this Agreement,licenses,permits,certificates,and governmental authorizations for its employees and/or agents necessary to perform their obligations under this Agreement. No Implied Waiver.Absent a written waiver,no fact,failure,or delay by a Party to pursue or enforce any rights or remedies under this Agreement shall constitute a waiver of those rights with regard to any existing or subsequent breach of this Agreement.No waiver of any term, condition,or provision of this Agreement,whether by conduct or othen/vise,in one or more instances shall be deemed or construed as a continuing waiver of any term,condition,or provision of this Agreement.No waiver by either Party shall subsequently affect its right to require strict performance of this Agreement. .Notices.Notices given under this Agreement shall be in writing and shall be delivered by one or more of the following processes:personally delivered,sent by express delivery service, certified mail,or first-class U.S.mail postage prepaid to the head of the governing body of the participating agency. SECTION THIRTEEN -AMENDMENT An amendment may be proposed by any Party,Division or Chapter,and be presented to the Council of Chapter Presidents for review,comment,and modification.The Council of Chapter Presidents shall,after consideration,recommend final amendatory language to all Parties for adoption and execution.The Agreement may be amended only upon written agreement and approval of the governing bodies of two-thirds (2/3)of the Parties.All Amendments to this Agreement shall comply with the applicable laws of the respective states. 14 Page 22 of 24 A7.Page 100 of 468 ExecBd10192022 SECTION FOURTEEN REVOCATION OF PRIOR AGREEMENTS This Agreement shall replace all prior Mutual Aid Box Alarm System agreements effective at 12:01 a.m.Central Standard Time on January 1,2024,and in accordance with the laws of their respective states.Any member Unit that has not become a Party to this Agreement by 12:01 a.m. Central Standard Time on January 1,2024,shall no longer be affiliated with MABAS in any capacity,shall not continue to benefit from its prior association with MABAS,and shall not rely on the MABAS system for emergency responses,until subsequently rejoining MABAS by the adoption of an approving ordinance or resolution and entering into this Agreement,as may be amended from time to time.The effective date for any new Member Unit joining after January 1, 2024,shall be the date set forth next to the signature of that new Member Unit. Any MABAS owned assets in the possession of a Unit that fails to execute this Agreement shall return said assets to MABAS no later than January 31,2024.Costs associated with the recovery or replacement of said asset shall be borne by the Unit failing to execute this Agreement,including reasonable legal fees. SECTION FIFTEEN -APPROVAL This Agreement may be executed in multiple originals.The undersigned attests that they have the authority to execute this Agreement which has been approved by appropriate ordinance, resolution or authority and is hereby adopted by the ,(Unit)this __day of ,202_.A certified copy of approving ordinance,resolution or authority,along with the executed Agreement shall be fon/varded to the applicable state Chapter,and a master list of Parties shall be kept by the Council of Chapter Presidents. Title: Title: Attest: Page 23 of 24 A7.Page 101 of 468 Page 24 of 24 A7.Page 102 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Alexandra Ruggie, Interim Corporation Counsel Subject: Resolution 52-R-23, Authorizing the City Manager to Execute the Collective Bargaining Agreement Between the City of Evanston and the American Federation of State, County and Municipal Employees, Council 31, AFL-CIO for and on behalf of Evanston City Employees Union, Local 1891 Date: September 11, 2023 Recommended Action: Staff recommends City Council adoption of Resolution 52-R-23, ratifying the collective bargaining agreement with the City and the American Federation of State, County and Municipal Employees, Council 31, AFL-CIO for and on behalf of Evanston City Employees Union, Local 1891 (hereafter referred to as "AFSCME"). CARP: Municipal Operations Council Action: For Action Summary: On September 1, 2023, the City and AFSCME entered into a tentative agreement subject to ratification by the parties. The new collective bargaining agreement, effective retroactively to January 1, 2023, increases gross wages for this contract by 20% over four years (11% the first year and 3% each following year). Additionally, the contract provides a one-time ratification bonus of $1,250 per employee. The agreement also includes the City's recognition of Juneteenth as a holiday. Attachments: Resolution 52-R-23 Authorizing CM to Execute Collective Bargaining Agreement with AFSCME City of Evanston and AFSCME Tentative Agreement (9-7-23) A8.Page 103 of 468 09/11/2023 52-R-23 A RESOLUTION Authorizing the City Manager to Execute the Collective Bargaining Agreement Between the City of Evanston and American Federation of State, County and Municipal Employees , Council 31, AFL-CIO for and on behalf of Evanston City Employees Union Local 1891 WHEREAS, the City of Evanston (the “City”) and American Federation of State, County and Municipal Employees, Council 31, AFL-CIO for and on behalf of Evanston City Employees Union Local 1891, (“AFSCME”) entered into a Collective Bargaining Agreement (“Agreement”) in February 2019; and WHEREAS, the Agreement and its terms expired December 31, 2022 ; and WHEREAS, pursuant to the Agreement, representatives of the City and AFSCME, according to the terms of the contract, met and bargained in good faith on the terms of a successor agreement; and WHEREAS, the City and AFSCME have reached a tentative agreement. NOW BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT: SECTION 1: The Collective Bargaining Agreement between the City of Evanston and Evanston American Federation of State, County and Municipal Employees, Council 31, AFL-CIO for and on behalf of Evanston City Employees Union Local 1891, is hereby approved. The term of the Agreement shall be from January 1, 2023, to December 31, 2026. Page 2 of 36 A8.Page 104 of 468 52-R-23 ~2~ SECTION 2: The City Manager is hereby authorized and directed to execute the Collective Bargaining Agreement on behalf of the City of Evanston. SECTION 3: This Resolution 52-R-23 shall be in full force and effect from and after its passage and approval in the manner provided by law. _______________________________ Daniel Biss, Mayor Attest: ______________________________ Stephanie Mendoza, City Clerk Adopted: __________________, 2023 Approved as to form: ______________________________ Alexandra B. Ruggie, Interim Corporation Counsel Page 3 of 36 A8.Page 105 of 468 1 3245507.1 2023 NEGOTIATIONS BETWEEN CITY OF EVANSTON AND AFSCME COUNCIL 31 _____________________________________________________________ TENTATIVE AGREEMENT _____________________________________________________________ SEPTEMBER 7, 2023 Page 4 of 36 A8.Page 106 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 2 3245507.1 1. Article II – Deduction of Union Dues Section 2.1 Checkoff. Upon receipt of a signed authorization form from an employee at the time of hire in the form set forth in Appendix C, the City shall honor employees’ individually authorized deduction forms and shall make such deductions in the amounts certified by the Union for union dues, assessments, fees, and P.E.O.P.L.E. contributions. Authorized deductions shall be irrevocable except in accordance with the terms, and any applicable laws, under whi ch an employee voluntarily authorized said deductions. The Union will notify the City Human Resources Division Manager in writing of the amount to be deducted, and the name and address of the President of the Union. Deductions shall be made on the second City payday of each month and shall be remitted, together with an itemized statement, to the President of the Union by the last day of the month in which the deduction is made. The City will provide the Union with the name and department of new and reinstated bargaining unit employees on a quarterly basis (i.e., on or about January 1, April 1, July 1, and October 1). Additionally, the Union will conduct union orientation for new employees as soon as practicable after employment begins. This new employee orientation should be no shorter than 30 60 minutes. Alternatively, the Union may choose to conduct new employee orientation in conjunction with new hire orientation conducted by the City. All such new employee orientations shall take place during employees’ working hours with no loss of pay. 2. Article V- Seniority Rights Section 5.6 Probationary Period. (a) New Employees - New employees shall be considered probationary employees for the first twelve months of employment and shall not have seniority. The City may extend the probationary period for up to an additional six months due to performance issues or for additional training. The Union shall be notified of the extension of the probationary period. In the event of an extension, the probationary employee shall be covered by this Agreement, including the grievance procedure, except that no grievance may be filed if the employee is terminated. Extension of the probationary period will be the exception, not the general rule. Probationary employees do not have seniority and may be terminated and no grievance may be filed. The Union would have the right to grieve all discipline, except for termination, during this probationary period. Page 5 of 36 A8.Page 107 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 3 3245507.1 3. Article VI – Grievance Procedure Section 6.1. Definition of Grievance. A grievance is a difference of opinion between an employee or the Union and the City/Library with respect to the meaning or application of the express terms of this Agreement, or with respect to inequitable application of the Personnel Rules of the City or with res pect to inequitable application of the Unified Work Rules or departmental work rules (where Personnel Rules and department work rules conflict or are silent, Personnel Rules will govern). Section 6.2. Grievance Committee and Stewards. The Union shall select a grievance committee of not more than four members to attend grievance meetings scheduled pursuant to Step 2 and 3 of this procedure. The Union shall select up to three (3) stewards to participate in the grievance procedure and attend grievance meetings set forth in this Article. The Union shall notify the City Manager/Library Director in writing of the names of all grievance committee members and stewards, and any changes of committee members or stewards within 10 calendar days of their appointment by the Union. Section 6.3. Grievance Procedure. Recognizing that grievances should be raised and settled promptly at the earliest step possible, a grievance must be raised within twenty-one (21) calendar days of when the event became known to the employee. The union shall submit grievance forms to a representative of the Human Resources Division who will then scan and distribute the grievance via e- mail to the appropriate manager designated. This distribution process will be followed in Step 2 and above. A grievance shall be processed as follows, except that a grievance filed relating to a suspension of one working day or more shall be filed at Step 3. The Union may extend the timeframe by providing notice to the City due to extenuating circumstances. STEP 1: Verbal to Immediate Supervisor: The employee, with or without his steward, shall discuss the grievance with his immediate supervisor, but no adjustment reached without the steward may be inconsistent with this Agreement. The immediate supervisor shall attempt to adjust the grievance and shall respond verbally within three (3) working calendar days of the discussion. If a grievance involves two or more employees, the steward may present the grievance with only one aggrieved employee present. For record-keeping purposes, any grievance settled at Step 1 shall be summarized in writing, including the adjustment agreed to, and copies submitted to the Union President, Page 6 of 36 A8.Page 108 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 4 3245507.1 Executive Vice President, the department head and the City Manager/Library Director or his designee within 15 calendar days of the agreement. STEP 2: Written Grievance to Division Chief (second line supervisor): If the grievance is not settled in Step 1, the Union shall, within five (5) working calendar days following receipt of the supervisor’s answer, file a written grievance with the Division Chief or second line supervisor, on a standardized form provided by the Union. The grievance will contain a specific description of the grievance, the specific provisions of the contract involved, and a specific remedy for the grievance. Incomplete grievances shall be returned to the Union President and Executive Vice President within three (3) working calendar days of the submission at Step 2, indicating where the grievance form is not complete o understandable. The Union shall then have an additional three (3) working calendar days to resubmit the grievance to the Division Chief or second line supervisor. When a complete written grievance is submitted by the Union, a meeting shall then be held between the Division chief or second line supervisor and the grievance committee stewards at a mutually agreeable time, generally within ten (10) working calendar days. If no settlement is reached at said meeting, the Division Chief or second line supervisor shall give a written answer to the Union President and Executive Vice President within ten (10) working calendar days of said meeting. If a settlement is reached at said meeting, a written summary of the grievance and settlement will be submitted to the Union President and Executive Vice President, the department head and the City Manager or his designee within 15 working calendar days of the meeting. STEP 3: Written Grievance to Department Head/Library Assistant Director: If the grievance is not settled in Step 2, the Union shall, within five (5) working calendar days following receipt of the Step 2 answer, file a written grievance with the Department Head, on a standardized form provided by the Union. The grievance filed at Step 2 along with the answer shall be filed with the Step 3 grievance. The Step 3 grievance shall contain the Union’s position regarding the Step 2 answer. A meeting shall then be held between the Department Head and the grievance committee stewards at a mutually agreeable time, generally within ten (10) working calendar days. If no settlement is reached at said meeting, the Department Head/Library Assistant Director shall give a written answer to the Union President and Executive Vice President within fifteen (15) working calendar days of said meeting. If a settlement is reached at said meeting, a written summary of the grievance and settlement will be submitted to Page 7 of 36 A8.Page 109 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 5 3245507.1 the Union President and Executive Vice President and the City Manager/Library Director or his their designee within 15 working calendar days of the meeting. STEP 4: Grievance Meeting with the City Manager/Executive Director of the Library: If the grievance is not settled in Step 3, the Union shall file a written grievance with the City Manager/Executive Director of the Library or his their designee within ten (10) working calendar days after receipt of the Step 3 answer. A meeting shall then be held between the City Manager/Executive Director of the Library or his their designee and the Grievance Committee stewards at a mutually agreeable time, generally within 30 calendar days. If no settlement is reached in said meeting, the City Manager/Executive Director of the Library or his their designee shall respond in writing within fifteen (15) working calendar days following said meeting. If a settlement is reached, a written summary of the agreement will be submitted to the Union President and Executive Vice President for signature of agreement, signed by the City Manager/Executive Director of the Library or his their designee, and copies distributed as appropriate. STEP 5: Arbitration: If the grievance is not settled in Step 4, the Union may submit the grievance to arbitration by giving written notice to the City Manager/Executive Director of the Library within twenty-one (21) calendar days after receipt of the City’s answer in Step 4. The parties shall attempt to agree on an arbitrator promptly. In the event the parties are unable to agree upon an arbitrator, they shall jointly request the Federal Mediation and Conciliation Service to submit a panel of five (5) arbitrators. If neither party can agree on the first list, they may request a second list. Once the list has been submitted, the Union shall strike two (2) names, and the City shall strike two (2) names, and the person whose name remains shall be the arbitrator. The arbitrator shall be notified of his selection by a joint letter from the City and the Union requesting that he set a time and place for the hearing, subject to the availability of the City and Union representatives. The arbitrator shall have no right to amend, modify, nullify, ignore, add to or subtract from the provisions of this Agreement. He shall consider and deci de only the specific issue submitted to him and his decision shall be based solely upon his interpretation of the meaning or application of the terms of this Agreement, together with such Personnel Rules and Unified Work Rules as may be directly relevant, to the facts of the grievance presented. The decision of the arbitrator shall be final and binding on the City, the Union and the employees. The decision of the arbitrator shall be rendered in writing within sixty (60) calendar days after the close of the hearing. The costs of the arbitration, including the fee and Page 8 of 36 A8.Page 110 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 6 3245507.1 expenses of the arbitrator, shall be divided equally between the City and the Union. The City and the Union shall each be responsible for compensation of their own witnesses and/or representatives who attend arbitration hearings; provided, however, that the President of the Union and the grievant shall be released from duty if necessary to attend such hearing without loss of pay. Section 6.4. Time Limits. No grievance shall be entertained or processed unless it is filed within the time limits set forth in Section 6.3. If a grievance is not appealed within the time limits for appeal set forth above, or at least reasonably close to those time limits, it shall be deemed settled on the basis of the last answer of the City/Library, provided that the parties may agree to extend any time limits. If the City/Library fails to provide an answer within the time limits so provided, or at least reasonably close to those time limits, the Union may then immediately appeal to the next step in the grievance procedure. Section 6.5. Investigation and Discussion. All grievance discussions and investigations shall take place in a manner which does not interfere with the operation of the services of the City/Library. Employees shall suffer no loss in pay for attendance at grievance meetings which are held during an employee’s regularly scheduled straight-time work day. Insofar as possible, grievance meetings under the grievance procedure shall be held during normal working hours. If the Steward has been involved in presenting a grievance, the verbal answer shall be given to both the employee and the Steward and any discussion which the supervisor initiates concerning such a grievance shall involve both the employee and the Steward. In the event of pre-disciplinary meetings, the City/Library will give three (3) working calendar days’ notice to the Union President and Executive Vice President, except in extraordinary circumstances. Section 6.6. Grievances Involving Discharge and Disciplinary Suspension of Seven Days or More. Discipline and discharge shall be for just cause. If a permanent employee is discharged or given a disciplinary suspension of seven (7) working days or more, the employee and Union shall be given written notice of said discharge or suspension. If the Union desires to file a grievance over said an employee’s discharge or suspension of seven (7) working days or more, a grievance must be filed in writing directly at Step 4 of the grievance procedure within fourteen (14) calendar days after the notice of said discharge or suspension. If the grievance is not settled at Step 4, it may be submitted by the Union to arbitration under Step 5 of the grievance procedure. Page 9 of 36 A8.Page 111 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 7 3245507.1 Section 6.7. Exclusive Remedy. Civil Service procedures shall not be available to employees in the bargaining unit for the purpose of challenging discharges or disciplinary actions. Section 6.8. Pertinent Witnesses and Information. The Union may request the production of specific documents, books, papers or witnesses reasonably available from the employer and substantially pertinent to the grievance under consideration. 4. Article VI.B – Library Grievance Procedure Section 6.B.3 Grievance Procedure. Section 6.B.1. Definition of Grievance. A grievance is a difference of opinion between an employee or the Union and the City or Library with respect to the meaning or application of the express terms of this Agreement, or with respect to inequitable application of the Personnel Rules of the City or with respect to inequitable application of the Unified Work Rules or Departmental Work Rules (where Personnel Rules and department rules conflict, personnel rules will govern). Section 6.B.2. Grievance Committee and Stewards. The Union shall select a grievance committee of not more than four members to attend grievance meetings scheduled pursuant to Step 2 and 3 of this procedure. The Union shall select stewards to participate in the grievance procedure set forth in this Article. The Union shall notify the City Manager and the Library Director in writing of the names of all grievance committee members and stewards, and any changes of committee members or stewards within 10 calendar days of their appointment by the Union. Section 6.B.3. Grievance Procedure. Recognizing that grievances should be raised and settled promptly at the earliest step possible, a grievance must be raised within twenty-one (21) calendar days of when the event became known to the employee. The union shall submit grievance forms to a representative of the Human Resources Division who will then scan and distribute the grievance via e- mail to the appropriate manager designated. This distribution process will be followed in Step 2 and above. A grievance shall be processed as follows, except that a grievance filed relating to a suspension of one working day or more shall be filed at Step 3. The Union may extend the timeframe by providing notice to the City due to extenuating circumstances. Page 10 of 36 A8.Page 112 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 8 3245507.1 STEP 1: Verbal Grievance to Immediate Supervisor: The employee, with or without his/her steward, shall discuss the grievance with his/her immediate supervisor, but no adjustment reached without the steward may be inconsistent with this Agreement. The immediate supervisor shall attempt to adjust the grievance and shall respond verbally within three (3) working days of the discussion. If a grievance involves two or more employees, the steward may present the grievance with only one aggrieved employee present. For record- keeping purposes, any grievance settled at Step 1 shall be summarized in writing, including the adjustment agreed to, and copies submitted to the Union President, Executive Vice President, the Library Director or his/her designee within 15 calendar days of the agreement. STEP 2: Written Grievance to Division Head (if the immediate supervisor is the Division Head, proceed to Step 3): If the grievance is not settled in Step 1, the Union shall, within five (5) working days following receipt of the supervisor’s answer, file a written grievance with the Division Head on a standardized form provided by the Union. The grievance will contain a specific description of th e grievance, the specific provisions of the contract involved, and a specific remedy for the grievance. Incomplete grievances shall be returned to the Union President and Executive Vice President within three (3) working days of the submission at Step 2, indicating where the grievance form is not complete or understandable. The Union shall then have an additional three (3) working days to resubmit the grievance to the Division Head. When a complete written grievance is submitted by the Union, a meeting shall then be held between the Division Head and the grievance committee at a mutually agreeable time, generally within ten (10) working days. If no settlement is reached at said meeting, the Division Head shall give a written answer to the Union President and Executive Vice President within ten (10) working days of said meeting. If a settlement is reached at said meeting, a written summary of the grievance and settlement will be submitted to the Union President and Executive Vice President, the Library Director or his/her designee within 15 working days of the meeting. STEP 3: Written Grievance to Assistant Library Director: If the grievance is not settled in Step 2, the Union shall, within five (5) working days following receipt of the Step 2 answer, file a written grievance with the Assistant Library Director on a standardized form provided by the Union. The grievance filed at Step 2 along with the answer shall be filed with the Step 3 grievance. The Step 3 grievance shall contain the Union’s position regarding the Step 2 answer. A meeting shall then be held between the Assistant Library Director and the Page 11 of 36 A8.Page 113 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 9 3245507.1 grievance committee at a mutually agreeable time, generally within fifteen (15) working days. If no settlement is reached at said meeting, the Assistant Library Director shall give a written answer to the Union President and Executive Vice President within fifteen (15) working days of said meeting. If a settlement is reached at said meeting, a written summary of the grievance and settlement will be submitted to the Union President and Executive Vice President and the Library Director or his/her designee within fifteen (15) working days of the meeting. STEP 4: Grievance Meeting with the Library Director: If the grievance is not settled in Step 3, the Union shall file a written grievance appeal with the Library Director or his/her designee within ten (10) working days after receipt of the Step 3 answer. A meeting shall then be held between the Library Director or his/her designee and the Grievance Committee at a mutually agreeable time, generally within 30 calendar days. If no settlement is reached in said meeting, the Library Director or his/her designee shall respond in writing within fifteen (15) working days following said meeting. If a settlement is reached, a written summary of the agreement will be submitted to the Union President and Executive Vice President for signature of agreement, signed by the Library Director or his/her designee, and copies distributed as appropriate. STEP 5: Arbitration: If the grievance is not settled in Step 4, the Union may submit the grievance to arbitration by giving written notice to the Library Director within twenty-one (21) calendar days after receipt of the City’s answer in Step 4. The parties shall attempt to agree on an arbitrator promptly. In the event the parties are unable to agree upon an arbitrator, they shall jointly request the Federal Mediation and Conciliation Service to submit a panel of five (5) arbitrators. If neither party can agree on the first list, they may request a second list. Once the list has been submitted, the Union shall strike two (2) names, and the Library shall strike two (2) names, and the person whose name remains shall be the arbitrator. The arbitrator shall be notified of his/her selection b y a joint letter from the Library and the Union requesting that he/she set a time and place for the hearing, subject to the availability of the Library and Union representatives. The arbitrator shall have no right to amend, modify, nullify, ignore, add to or subtract from the provisions of this Agreement. He/She shall consider and decide only the specific issue submitted to him/her and his/her decision shall be based solely upon his/her interpretation of the meaning or application of the terms of this Agreement, together with such Personnel Rules and Unified Work Rules and departmental rules as may be directly relevant, to the facts of the grievance presented. The decision of the arbitrator shall be final Page 12 of 36 A8.Page 114 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 10 3245507.1 and binding on the Library, the Union and the employe es. The decision of the arbitrator shall be rendered in writing within sixty (60) days after the close of the hearing. The costs of the arbitration, including the fee and expenses of the arbitrator, shall be divided equally between the Library and the Union. The Library and the Union shall each be responsible for compensation of their own witnesses and/or representatives who attend arbitration hearings; provided, however, that the President of the Union and the grievant shall be released from duty if necessary to attend such hearing without loss of pay. Section 6.B.4. Time Limits. No grievance shall be entertained or processed unless it is filed within the time limits set forth in Section 6.3. If a grievance is not appealed within the time limits for appeal set forth above, or at least reasonably close to those time limits, it shall be deemed settled on the basis of the last answer of the Library, provided that the parties may agree to extend any time limits. If the Library fails to provide an answer within the time limits so provided, or at least reasonably close to those time limits, the Union may then immediately appeal to the next step in the grievance procedure. Section 6.B.5. Investigation and Discussion. All grievance discussions and investigations shall take place in a manner which does not interfere with the operation of the services of the City and/or Library. Employees shall suffer no loss in pay for attendance at grievance meetings which are held during an employee’s regularly scheduled straight-time work day. Insofar as possible, grievance meetings under the grievance procedure shall be held during normal working hours. If the Steward has been involved in presenting a grievance, the verbal answer shall be given to both the employee and the Steward and any discussion which the supervisor initiates concerning such a grievance shall involve both the employee and the Steward. In the event of pre -disciplinary meetings, the City and/or Library will give three (3) working days’ notice to the Union President and Executive Vice President, except in extraordinary circumstances. Section 6.B.6. Discharge and Disciplinary Suspension of Seven Days or More. Discipline and discharge shall be for just cause. If a permanent employee is discharged or given a disciplinary suspension of seven (7) working days or more, the employee and Union shall be given written notice of said discharge or suspension. If the Union desires to file a grievance over said discharge or suspension of seven (7) working days or more, a grievance must be filed in writing directly at Step 4 of the grievance procedure within fourteen (14) calendar days after the notice of said discharge or suspension. If the grievance is Page 13 of 36 A8.Page 115 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 11 3245507.1 not settled at Step 4, it may be submitted by the Union to arbitration under Step 5 of the grievance procedure. Section 6.B.7. Exclusive Remedy. Civil Service procedures shall not be available to employees in the bargaining unit for the purpose of challenging discharges or disciplinary actions. Section 6.B.8. Pertinent Witnesses and Information. The Union may request the production of specific documents, books, papers or witnesses reasonably available from the employer and substantially pertinent to the grievance under consideration. 5. Article VIII – Leaves of Absence Section 8.6 Family and Medical Leave. An employee may request leave under the Family and Medical Leave Act, as follows: (a) General conditions: . . . 11) If the employee fails to return to work at the conclusion of a FMLA leave, the employee shall repay to the City the premiums paid on the employee’s behalf to maintain insurance coverage while on FMLA leave unless the reason the employee does not return to work is because of i) retirement under IMRF, ii) recurrence or onset of a serious health condition that would otherwise entitle the employee to leave under FMLA, or iii) circumstances beyond the employee’s control death. . . . (b) FMLA leave for employee’s own serious health condition: An employee who has a serious health condition must first use any or all of his accrued sick leave. If an employee has used up all his accrued sick leave, the employee will be placed on FMLA leave on an unpaid basis, which leave will not exceed sixty (60) working days twelve (12) weeks in a calendar year. The employee may choose to use accrued vacation, floating holiday and/or compensatory time during the sixty (60) working days twelve (12) weeks of FMLA leave. If an employee continues to have the same serious medical condition after exhausting his accrued sick leave and the sixty (60) working days twelve (12) weeks of FMLA, he will be placed on a permanent leave of absence of up to nine calendar months. During the permanent leave of absence, the employee may continue to use any accrued vacation, floating holiday and/or compensatory time until it is Page 14 of 36 A8.Page 116 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 12 3245507.1 exhausted, but in no case shall an employee remain in pay status beyond the end of the permanent leave of absence. Any accrued time remaining will be paid out to the employee at the completion of the permanent leave of absence. If an employee becomes able to return to work during the permanent leave of absence, he may apply for re-employment and if qualified, placed on a re-employment list for the position held immediately prior to the taking of the leave. If the employee is not able to return to work by the conclusion of the permanent leave of absence, employment will be terminated. (c) FMLA leave for an immediate family member with a serious health condition: An employee may request FMLA leave to care for an immediate family member (as defined herein and by the FMLA) with a serious health condition. Such FMLA leave will not exceed sixty (60) working days twelve (12) weeks in a calendar year; the employee may choose to use accrued sick, vacation, floating holiday or compensatory time for some or all of the FMLA. If the employee does not have sufficient accrued sick, vacation, floating holiday or compensatory time for the full sixty (60) working days twelve (12) weeks, the balance will be on an unpaid basis. The employee must return to work at the completion of the FMLA, or employment will be terminated. (d) FMLA leave due to the birth of a child, placement of a child for adoption or foster care: An employee who gives birth may use accrued sick leave, vacation, floating holiday or compensatory time; the employee must specify in advance the amount of sick leave, vacation, floating holiday time or compensatory time to be used. If the employee chooses not to take any accrued leave time, and/or exhausts her designated accrued time, the employee will be placed on FMLA leave on an unpaid basis, which leave will not exceed sixty (60) working days twelve (12) weeks in a calendar year. The employee must return to work at the conclusion of the FMLA leave, unless she is medically unable to return to work. In such cases, the conditions specified in subsection (b) above shall apply. Employees not giving birth who use FMLA leave following the birth of a child or placement of a child for adoption or foster care may request FMLA leave. Such FMLA leave will not exceed sixty (60) working days twelve (12) weeks in a calendar year; the employee may choose to use up to three (3) days of accrued sick leave as part of such leave, and accrued vacation, floating holiday or compensatory time for some or all of the FMLA. If the employee does not have sufficient accrued vacation, floating holiday or compensatory time for the full FMLA, the balance will be on an Page 15 of 36 A8.Page 117 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 13 3245507.1 unpaid basis. The employee must return to work at the completion of the FMLA, or his employment will be terminated. Section 8.7. Emergency Occurrence Leave. An employee may request time off for an emergency occurrence without 48 hours of prior notification no more than three (3) times in a calendar year; such time off shall not exceed a total of three (3) working days in that calendar year. Supervisors will be notified as soon as possible of the emergency situation but not less than 15 minutes prior to work absence. The employee may use accrued floating holiday, compensatory, sick, and/or vacation time to cover this time off. 6. Article IX – Wage and Benefits Section 9.1. Wage Rates. a) Wage rates for the classifications covered by this Agreement from January 1, 2018 2023 through December 31, 2022 2026 are set forth in Appendix B, attached hereto and made a part hereof. The wage rates in Appendix B include salary increases (all steps) as follows: 0% 11% added to the base rate of all bargaining unit employees beginning December 24January 1, 2018 2023; 1.5%11% 3% added to the base of all bargaining unit employees beginning December 23January 1, 2019 2024; and 2.5% 11% 3% added to the base rate of all bargaining unit employees beginning December 21, 2020 January 1, 2025; and 3%11% 3% added to the base rate of all bargaining unit employees beginning December 20, 2021January 1, 2026. The parties further agree to a one-time lump sum payment in the amount of $1250 to be paid to bargaining unit employees within thirty (30) days following ratification. . . . Section 9.2. Longevity Pay. Under the conditions listed below, employees covered by this Agreement are eligible to receive an additional 2% of base salary when they complete eight (8) years of service with the City, and a total of 3% of base salary when they complete fifteen (15) years of service, and a total of 4%6% of base salary when they complete twenty-five (25) twenty 20 years of service, and a total of 7% of base salary when they complete twenty five years of service: - An employee must have served the minimum number of years in a full- time or permanent part-time position, and the length of service shall have been continuous without interruption; and Page 16 of 36 A8.Page 118 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 14 3245507.1 - An employee reaching eligibility for longevity pay will receive a performance evaluation for longevity pay purposes immediately prior to the 8 or 15 year anniversary date Section 9.3A Paid Holidays. (a) The City recognizes the following holidays; employees are eligible for paid holidays as described below. For employees working in the Library, see section 9.3D. New Year’s Day Dr. Martin Luther King Jr.’s Birthday Memorial Day July 4th Labor Day Thanksgiving Day Friday after Thanksgiving Christmas Day Employee’s Birthday Three Five floating holidays (as long as Juneteenth one is considered undeniable if taken within seven (7) days of their birthday) Additional Paid Holiday Annually as provided in subsection (b) If an employee’s birthday holiday falls on February 29 (except in leap years) or on another day recognized as a holiday as set forth above (except floating holidays), the next calendar day shall be recognized as the employee’s birthday holiday; Section 9.3 (e) will apply to employee’s birthdays falling on a Saturday or Sunday. The employee must request use of the birthday holiday as a day off in advance, following the applicable work rules. The request will not be denied or canceled except in extreme emergencies. When Water Plant Operators are working the third shift and their birthday falls within that working period, their birthday holiday shall be the day after the third shift ends. Section 9.3.B. Paid Holidays – Permanent Part-time Employees. (b) Permanent Beginning January 1, 2025, pPart-time employees will receive pro-rata floating holidays as follows: permanent part-time employees who are regularly scheduled to work 28 hours/week or more earn floating holidays at 75% 85% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 18.75 hours/week or more but less than 28 hours/week earn floating holidays at 50% 60% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 10 hours/week or more but less than 18.75 hours/week earn Page 17 of 36 A8.Page 119 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 15 3245507.1 floating holidays at 25% 35% of the rate earned by full-time employees. Permanent pPart-time employees who are required to work on one of the holidays shall receive double time payment for all hours worked on any such holiday, but no additional holiday pay. Section 9.3.C. Floating Holidays. (e) Permanent Ppart-time employees will receive pro-rata floating holidays as follows: permanent part-time employees who are regularly scheduled to work 28 hours/week or more earn floating holidays at 75% 85% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 18.75 hours/week or more but less than 28 hours/week earn floating holidays at 50% 60% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 10 hours/week or more but less than 18.75 hours/week earn floating holidays at 25% 35% of the rate earned by full-time employees. Section 9.3D. Library Employees. Sections 9.3A, B and C above apply to Library employees except as detailed below. The City recognizes the following holidays for employees working in the Library: New Year’s Day Memorial Day Juneteenth Labor Day July 4th Christmas Eve Day Thanksgiving Day Employee’s Birthday Christmas Day Three Five floating holidays (as long as one is considered undeniable if taken within seven (7) days of their birthday) (a) Library employees are eligible for an additional floating holiday in lieu of Dr. King’s Birthday, and an additional floating holiday in lieu of the Friday after Thanksgiving. Those additional floating holiday hours will be added to the employee’s accrual during the pay period in which the observed holiday occurs. (b) For Library employees regularly scheduled to work on days the Library is closed which are not designated City holidays for employees working in the Library, the following will apply: Bargaining unit employees in part-time positions who are regularly scheduled to work on days that the Library is closed which are not designated City paid holidays for employees working in the Library may make up those “lost” Page 18 of 36 A8.Page 120 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 16 3245507.1 hours sixty (60) days before or after the date in question, at a time(s) that is mutually agreed upon by the employee and supervisor. Bargaining unit employees in full-time positions, excluding maintenance staff, who are regularly scheduled to work on days that the Library is closed which are not designated City paid holidays for employees working in the Library may make up those “lost” hours within the same pay week as the date in question, at a time(s) that is mutually agreed upon by the employee and supervisor. (c) Eligible full-time employees shall receive one day’s pay at their regular straight time hourly rate of pay for each of the holidays listed in subsection (a). If a holiday falls on a full-time employee’s regular day off, the employee may predesignate to receive one day’s pay at straight time OR will receive the equivalent of one day of compensatory time in lieu of holiday pay, to be taken by the employee within 30 calendar days of the holiday, or paid out at the end of the fiscal year, whichever comes first. (d) Part-Time employees will receive straight time holiday pay for hours they are normally scheduled to work on a designated holiday. (e) If a full-time employee is required to work on one of the holidays listed in subsection (a) he shall receive double time his regular straight-time hourly rate for all work performed on any such holiday, in addition to holiday pay. Part-time employees who are required to work on one of the holidays shall receive double time payment for all hours worked on any such holiday, but no additional holiday pay. (f) When an employee works on a holiday which is regularly observed on Monday (Memorial Day, Labor Day), that Monday shall be considered as the day for holiday premium pay (double time) and the employee shall receive double time pay pursuant to Section 9.3. (g) In order to receive holiday pay for the holidays set forth in subsection (a), the employee must work or be in pay status on both the regularly scheduled day before and the regularly scheduled day after the holiday. (h) If an employee’s birthday holiday (which will be considered as an undeniable floating holiday) falls on February 29 (except in leap years) or on another day recognized as a holiday as set forth above (except Page 19 of 36 A8.Page 121 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 17 3245507.1 floating holidays), the next calendar day shall be recognized as the employee’s birthday holiday; Section 9.3 (e) will apply to employee’s birthdays falling on a Saturday or Sunday. The employee must request use of the birthday holiday as a day off in advance, following the applicable work rules. The request will not be denied or canceled except in extreme emergencies. (i) If the Library chooses to be open on a designated holiday recognized by the City for employees working in the Library, staff may volunteer to work for additional pay (per the CBA), but will not be required to work on such holiday. (j) Section 9.3.C also applies to Library Employees with regards to Floating Holidays. Section 9.4. Paid Vacation. . . . (d) Permanent pPart-time employees who are regularly scheduled to work 28 hours/week or more earn vacation at 75% 85% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 18.75 hours/week or more but less than 28 hours/week earn vacation at 50% 60% of the rate earned by full-time employees permanent part-time employees who are regularly scheduled to work 10 hours/week or more but less than 18.75 hours/week earn vacation at 25% 35% of the rate earned by full-time employees. (n) Employees must use at least 50 percent of the vacation time accrued each year. Employees will not accrue vacation hours above 50% of their total vacation earned in each year and are subject to total maximums provided in this agreement. As an example, an employee who earns 20 days of vacation per year is required to use 50% of these days. If the employee only uses 8 days, only 10 days will be added to their total accrual, assuming they have not reached their maximum accrual. This section is subject to the grievance procedure if an employee’s failure to use at least 50% of the vacation time is due to the unreasonable denial of requests made. Section 9.5. Sick Leave. Employees are eligible for paid sick leave under the following conditions: Page 20 of 36 A8.Page 122 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 18 3245507.1 . . . (b) Permanent pPart-time employees who are regularly scheduled to work 28 hours/week or more earn sick leave at 75% 85% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 18.75 hours/week or more but less than 28 hours/week earn sick leave at 50% 60% of the rate earned by full-time employees; permanent part-time employees who are regularly scheduled to work 10 hours/week or more, but less than 18.75 hours/week earn sick leave at 25% 35% of the rate earned by full-time employees. . . . (g) Sick leave may be used for certain instances of on-the-job injuries where the employee is unable to work due to the on-the-job injury for a period of 14 consecutive calendar days or less, of no more than three days per occurrence, upon certification of the City doctor that the employee is unable to perform his regular duties because of said injury, provided that the employee has at least twelve three (3) days of accumulated sick leave at the time that the on-the-job injury occurs, and provided that, if the City doctor allows, the employee may be assigned light duty at the option of the City in lieu of permitting the employee to use sick leave. . . . Section 9.6. Bereavement Leave. Documentation of the death must be provided for any leave taken under this section. Any leave of absence for bereavement leave must be taken within thirty (30) calendar days of the death of a family member and the leave can be split into no more than two occurrences. A leave of absence with pay, which is not to exceed three (3) working days, will be granted to an permanent full-time employee for a death in his immediate family. If the funeral involves one -way travel of more than 500 miles requiring additional time away from work, a leave of absence with pay, which is not to exceed five (5) working days, will be granted. For any leave time that is non-consecutive and is taken after the initial bereavement leave day, the employee must provide two (2) working days’ notice with documentation. If additional time is needed for travel, the employee may use emergency vacation leave. Page 21 of 36 A8.Page 123 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 19 3245507.1 Section 9.7. Jury Duty. When an employee is called for service as a juror on a day he is scheduled to work, he will receive pay for the shift at his regular straight-time hourly rate, if the employee gives advance notice to the City and provides substantiation of jury service, including a copy of the jury notification. Section 9.9. Overtime. For purposes of computing overtime, the work week shall be a seven consecutive days period beginning at 12:01 a.m. on Mondays or being in paid status. Full-time employees shall receive time and one-half their straight-time hourly rate for all work performed over their normal workweek forty (40) hours or thirty-seven and one-half (37.5) hours in one week (whichever is considered as full-time by the department). Hours worked will include one workday of sick leave when the employee submits acceptable verification for the absence to the City. For mandatory and otherwise approved and planned in advance work that exceeds the employee’s normal work day, time and one-half will be paid. For mandatory and otherwise planned in advance work that is outside the employee’s normal work day or work week, he shall be guaranteed a minimum of two hours’ pay at the employee’s regular straight-time hourly rate of pay or time and one-half the employee’s regular straight-time hourly rate of pay for all hours actually worked, whichever is greater. The guaranteed minimum of two hours’ pay shall not exceed two events in any one workday. Permanent part-time employees shall receive time and one-half their straight time hourly rate for all work performed over 40 hours in one week. Employees shall receive double time their regular straight time hourly rate for all work performed on their second day off in a 7-day work week period. Sunday shall be considered part of an employee’s regularly scheduled workweek if scheduled to work Sunday as part of a weekend rotation and such hours are not in excess of the normal work week. All overtime must be approved in advance by the departmental authorizing agent; employees are not authorized to work overtime of their own volition. Overtime under this section shall not be pyramided. Employees eligible for overtime compensation may request to receive compensatory time off at the rate of time and one-half in lieu of pay or double time in lieu of pay in instances when double time applies. Such Page 22 of 36 A8.Page 124 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 20 3245507.1 compensatory time must be used within 90 days of accrual. No employee shall accrue more than 80 hours of compensatory time. Compensatory time in lieu of overtime payment will be the exception rather than the rule. However, for approved accrued compensatory time, employees must request the use of compensatory time off in writing, at least 48 hours in advance, on the form provided by the City. Accrued compensatory time not taken within the fiscal year in which it is earned will be paid out to the employee on or about February 1 of the subsequent year. . . . Section 9.10. Standby Pay. Full-time employees who are assigned to perform standby duty shall receive standby pay as follows: - $17 $25 per weekday (from end of regular shift until the beginning of the regular shift the next day Monday-Thursday) or $68 $100 per workweek - $47 $60 per weekend day (Friday after end of regular shift, all day Saturday, all day Sunday) or $141 $180 per weekend - $215 $280 per full week Full-time employees who are assigned to perform standby duty on a holiday shall receive $30 $50 per holiday. In addition, full-time employees assigned to perform standby duty will receive: Section 9.11. Shift Differential. (a) Full-time employees regularly scheduled to work on a second or third shift shall receive shift differential of three and one-half percent (3.5%) five (5%) of the employee’s base hourly rate for each hour worked. (g) Where for periods of one working day or more due to seasonal or other changes in operations, the City changes an employee’s start time, the employee shall receive a shift differential of five percent (5%) for all hours worked outside of the employee’s normal start time. If the City changes an employee’s days worked, the employee shall receive a shift differential of five percent (5%) for all days worked outside of the employee’s normal work day schedule. Section 9.12. Uniforms. The City will provide all uniforms which the City determines are required of employees in performance of their duties. The City will determine appropriate Page 23 of 36 A8.Page 125 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 21 3245507.1 uniform items to be worn and will replace required uniform items through selected vendors due to annual allotment, wear or damage. Effective January 1, 2017 January 1, 2023, each full-time employee, excluding Fleet Services, will be allowed a total of $340 $400 per year which must be used in that year. All new full-time employees will be given a “new employee uniform issue” purchased by the employee’s supervisor which will be deducted from a “first-year” amount of $400 $500. Fleet Services employees and permane nt part-time employees will be allowed a total of $240 $300 annually. There will be no carryover of unused dollars from year to year. Replacement will not be made for uniform items lost or damaged through employee negligence. Section 9.13. Safety Shoes. For employees in positions for which the City requires the wearing of OSHA-compliant safety shoes, the City will provide a payment each year of the contract, on or about May 1, for the employee’s purchase of approved OSHA-compliant safety shoes as follows: Any other departments/divisions: $180 $230 Facilities Management: $250 $300 Public Works, Fleet Services: $300 $350 Employees receiving a shoe allowance will be subject to random safety shoe inspections. Employees who do not successfully pass a safety shoe inspection must replace their safety shoes within sixty five (5) calendar days of the failed inspection or be subject to disciplinary action. All employees receiving a shoe allowance will be required to show an OSHA certified tag from the current calendar year as proof by August 1 each year. The City will recoup the shoe allowance for failure to provide proof of OSHA certification by August 1. . . . Section 9.14. Fitness and Wellness Incentive. Employees may voluntarily participate in a physical fitness examination administered by the Evanston Police Department on an annual basis. If the employee passes the exam and participates in the City’s annual wellness program, he will be paid a lump sum of $300 $500 as an incentive to maintain physical fitness. Employees must have participated in the City’s annual wellness event or supply a doctor’s note stating they are in good condition to participate. Participation in the annual physical fitness examination will take place during an employee’s off-duty hours. The fitness incentive will be paid by the second pay Page 24 of 36 A8.Page 126 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 22 3245507.1 period of March of each year. The fitness incentive will be paid by the end of the last pay period of the year. Section 9.15. Licensure. The City will pay for employees to maintain and renew any licenses or certifications which are required for their positions. Employees who are required to possess commercial driver’s licenses (CDL) for their positions will be reimbursed the difference in cost between a standard driver’s license and a CDL. Employees who voluntarily choose to maintain or renew licenses or certifications which are not required for their positions will not be entitled to payment or reimbursement. 7. Article X. Group Insurance. Section 10.6. Disenrollment Incentive. Employees who elect to drop City medical coverage, because that employee is covered by another group plan, shall receive an annual payment from the City of $1,800 $2500 per year. 8. Article XII – Discipline Discipline and discharge shall be for just cause. If a permanent employee is discharged or given a disciplinary suspension of seven (7) working days or more, the employee and Union shall be given written notice of said discharge or suspension. (Moved from Article VI) Section 12.3. Pre-disciplinary Meeting. Before an employee is discharged or given a disciplinary suspension of seven (7) working days or more, the City will schedule a pre-disciplinary meeting, and notify the employee and the union President and Executive Vice President of the date, time and place of the meeting. The notice shall include notice of the contemplated discipline and the reasons therefore. The employee and the Union representative shall have the right to rebut or defend the employee’s action, or suggest discipline less than that contemplated in the notice. At the end of the pre-disciplinary hearing, the City and the Union shall mutually agree upon a reasonable deadline by which the disciplinary decision shall be made. This deadline may be extended if agreed to by the parties. This section does not apply to discharges of probationary employees. Section 12.5 Time Limit on Disciplinary Action. Discipline, not resulting from a vehicle accident, shall be issued no later than thirty-five (35) twenty- Page 25 of 36 A8.Page 127 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 23 3245507.1 one (21) calendar days from the time of the event or from the time the Employer became aware of the occurrence giving rise to the discipline. Discipline resulting from a vehicle accident shall be issued no later than twenty-one (21) calendar days from the time the Accident Review Board makes its determination. The employer may extend the timeframe by providing notice to the Union due to extenuating circumstances. 9. General XIII - General Section 13.2 Tools. Except for employees in the classifications listed below, the City shall provide all tools and materials which are required as necessary to perform any assigned task in a safe manner (including personal protective equipment for example but not limited to N95 masks, hand sanitizer, and proper air filtration/ventilation to the extent reasonably possible in all indoor City spaces). Employees in the following classifications shall receive an annual tool allowance of $800 for each twelve -month period of the contract, in recognition of the obligation of these employees to supply their own tools: Equipment Mechanic I Equipment Mechanic II Equipment Mechanic III Lead Mechanic Auto Service Worker Tool allowance monies shall be allocated to employees up to the applicable yearly maximum amount specified in this Section, upon presentation of receipts evidencing the purchase of approved tools. In the event of fire, major accident or theft not involving negligence of the employee, the City will replace tools which are damaged or stolen with tools of comparable quality. Section 13.3. Rates of Pay on Temporary Transfer. Where, for periods of one working day or more, the City assigns a bargaining unit employee to work temporarily in a higher paying classification within the bargaining unit, the employee shall be paid three (3) steps ten (10) percent above his current pay/grade, but not to exceed the maximum salary of the classification to which he is transferred. When an employee is temporarily transferred to a position outside of the bargaining unit, the employee will be paid three steps/grades above current pay or the A step of the temporary position, whichever is greater. This Section shall not apply in the event the temporary transfer is made for the purpose of training an employee to become qualified in a different classification, Page 26 of 36 A8.Page 128 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 24 3245507.1 and there is written agreement of the employee and the Union that the employee is to work in the higher paying classification without additional pay for the purpose of training. Section 13.9. Employee Evaluations. From time to time and particularly at time of merit reviews, the City will hold informal evaluation conferences between the employee and his supervisor to discuss work performance, job satisfaction, work-related problems and the work environment. Generally, employee merit reviews will be completed by the employee’s merit review date. If work performance problems are identified, the supervisor shall hold an official evaluation and offer constructive suggestions and shall attempt to aid the employee in resolving the problem. It is understood, however, that the responsibility for satisfactory job performance is the employee’s. If the conference involves a written evaluation, the employee will be given a copy. The City will provide a list of all bargaining unit employees and the dates of their evaluation if requested by the Union. Section 13.11. Drug and Alcohol Testing. The City’s drug and alcohol testing policy as exists on the effective date of this Agreement shall be continued in effect for the employees covered by this Agreement. Any City drug and alcohol testing policy will be in accordance with relevant federal drug and alcohol testing guidelines issued by the U.S. Department of Health and Human Services and the U.S. Department of Transportation. Drug and alcohol testing shall be required in any instance where an employee is involved in an accident with a City vehicle resulting in residential property damage, non-City- owned vehicle damage, and/or an injury. Section 13.12. Request for Classification Study. Every five (5) years, The Union may request a survey, audit or such other investigation as may be deemed necessary to determine the proper allocation of a bargaining unit position to a class. Upon request of a survey, audit, or such other investigation, the City will provide a written status update every 6 months to include where the study is at and an estimated date of completion. Upon completion of the study, the City will provide the Union with a report or the results within six (6) months. Nothing shall preclude the presentation of relevant information by the Union. The results are subject to negotiation between the Union and the City. Section 13.14. Shift Changes. Whenever the City makes permanent changes in full-time employees’ shift assignments, the Union shall be given at least 30 days’ notice (one week for minor changes, and one week for permanent shift assignment changes for permanent part-time employees) before the effective Page 27 of 36 A8.Page 129 of 468 CITY OF EVANSTON AND AFSCME COUNCIL 31 2023 Negotiations TENTATIVE AGREEMENT SEPTEMBER 7, 2023 _________________________________________________________________________ 25 3245507.1 date in order that the Union can discuss said rules or changes with the City before they become effective, if the Union so requests. A copy of the new shift assignments will be posted or given to the affected employees before said changes take effect. 10. Article XIV – Termination and Legality Clauses Section 14.2 Term. This Agreement shall be in effect from January 1, 2019 2023 to December 31, 2022 2026, and year to year thereafter. Not earlier than September 1, 2022 2026 and not later than October 1, 2022 2026, either the City or the Union may give written notice to the other party by registered or certified mail to modify this Agreement for the subsequent term. 11. Remote Work: SEE ATTACHED MOU. 12. Sick Leave Occurrence Policy: SEE ATTACHED REVISED POLICY. Page 28 of 36 A8.Page 130 of 468 TELECOMMUTING POLICY AFSCME I. INTRODUCTION The City of Evanston is pleased to offer telecommuting as an optional benefit for certain positions. This benefit may be accessed by employees whose position lends itself to remote work, is subject to management approval, and may be terminated as outlined within this policy. All employees who wish to telecommute must submit and have an approved telecommuting plan. II. DEFINITION Telecommuting is defined as performing job duties, completing work assignments, and meeting performance expectations from outside the traditional workplace by using telecommunication tools such as email, phone, chat, and video conferencing. Each employee who telecommutes must have an individualized telecommuting plan which may include additional requirements and procedures due to the nature of the work to be performed, the employee’s specific performance needs, and the Department for which they work. III. ELIGIBILITY Telecommuting is a privilege and not a right. Eligibility for telecommuting is based on both the position and the employee. Not every position or employee is well-suited for telecommuting. Employees who wish to telecommute must discuss the request with their supervisor and develop an appropriate telecommuting plan. Department heads reserve the right to approve or deny all requests for telecommuting. Positions that may be eligible for telecommuting are those whose job duties: ● Are independent in nature ● Are primarily knowledge-based ● Lend themselves to measurable deliverables ● Do not require frequent onsite interaction for events or occurrences or with colleagues, clients, or members of the public Employees may be suitable for telecommuting when their supervisor determines: ● They demonstrate dependability, reliability, and responsibility ● They effectively communicate with colleagues, supervisors, and members of the public ● They have the ability to productively work independently . Page 29 of 36 A8.Page 131 of 468 IV. GUIDELINES ● A telecommuting plan must be completed and approved before telecommuting takes place. ● Telecommuting plans should provide for regular, consistent work schedules out of the office. ● All City rules and policies including proper dress code, communication response time, requests for time off, and overtime are still applicable for telecommuters. ● Employees should forward office phone calls and expect to be on site for meetings when their presence is needed. V. WORK SITE ● Telecommuting is considered to occur when an employee works at a site that is not part of an established City location or facility. ● All telecommuting work sites, especially for video meetings, should appear well maintained and professional. ● Employees are personally responsible for the operating costs of working from home including internet and technology solutions. VI. FOIA COMPLIANCE The Illinois Freedom of Information Act (5 ILCS 140/1 et seq.) and its regulations apply to telecommuting employees. Public records include any writing containing information related to the conduct of the public’s business prepared, owned, used, or retained by the City regardless of physical form or characteristic. Upon receipt of an appropriate request, and subject to authorized exemptions, a telecommuting employee must permit inspection and examination of any public record or public information in his or her custody, within the statutory time periods. This requirement exists regardless of where the public record is located. VII Confidentiality/Security: The employee will: 1. Apply approved safeguards, in accordance with City policy and the City’s Information Technology Policy on Acceptable Use, to protect City information from unauthorized disclosure or damage; and 2. Comply with federal, state, and City policies and procedures regarding the disclosure of public and official records. Work done at the employee’s alternative worksite is regarded as official City business. All records, documents, and correspondence, in written or electronic form, must be safeguarded for return to the City. Release or destruction of records should be done with the knowledge of the employee’s supervisor and in accordance with applicable state and City policy and procedure. Electronic/computer files are considered City records and shall be protected and safeguarded pursuant to the City’s Information Technology Resources Policy on Acceptable Use. Page 30 of 36 A8.Page 132 of 468 3. Protect organization data from theft, loss, or unauthorized access during transit and at the alternate worksite. 4. Ensure that approved firewalls and anti-virus software are on all remote site computers and are updated daily with current definitions; and ensure that flash drives or other portable drives are scanned for viruses before used for uploading or downloading data. 5. Return to the office or shred sensitive information in hardcopy form. 6. Back up all work according to City procedures. 7. Follow the City’s guidelines pertaining to the handling of public records. Products, records, documents, inventions and discoveries made while telecommuting are the property of the City. 8. Comply with the City’s policies regarding inventions and copyrights regardless of the work location or whether work was performed on equipment owned by the City or the Employee. 9. Not allow others to access the City’s network. VIII Work Standards/Performance: The employee will: 1. Comply and abide with all federal and state laws and applicable City policies and procedures, including human resources policies, information technology policies, intellectual property rights of the City, and applicable collective bargaining agreements, when telecommuting; 2. Meet with the supervisor to receive assignments; discuss how routine communication between the employee, supervisor, co-workers, and customers will be handled; and to review completed work as the supervisor deems necessary; 3. Complete all assigned work according to work procedures mutually agreed upon by the employee and the supervisor, and according to guidelines and expectations stated in the employee’s job description; 4. Notify the supervisor immediately of any situation which interferes with his/her ability to perform the job; 5. Limit performance of his/her officially-assigned duties to the central workplace or City-approved alternative work location. 6. Will ensure adequate and professional at-home workspace. 7. Ensure that while on face chat platform (i.e. Zoom or Google Meet) that the employee is able to turn his / her camera on and have an appropriate and professional background for the online meeting. IX Hours of Work/Compensation/Benefits: The employee agrees: 1. To apply themselves to his/her work during assigned work hours and to maintain at least the current productivity and quality levels at the alternative work location; 2. That schedule changes may be made at the discretion of the supervisor and that the operational needs of the City shall take precedence over telecommuting; 3. To notify supervisor of any change in the posted telecommuting schedule; 4. To accurately report telecommuting hours on timesheets; 5. To be available to supervisors and coworkers by telephone and email during work hours; 6. To return calls and emails in a timely manner; Page 31 of 36 A8.Page 133 of 468 7. To have office calls forwarded to the alternative work location; 8. To answer the telephone professionally during work hours; 9. To create with his/her supervisor a plan for receiving assignments, returning assignments, and reporting to the supervisor on telecommuting days; 10. To maintain contact with coworkers and attend meetings in person when requested to do so; 11. To obtain prior approval before working overtime and understand that the supervisor will not accept unapproved overtime work; 12. Not to have sole responsibility for providing dependent care during work hours and to make separate arrangements for dependent care; 13. Not to conduct personal business or to operate a business or work for another employer during work hours; and 14. To follow established procedures including obtaining supervisory approval in requesting and obtaining approval of leave. The supervisor agrees: 1. That procedures are in place to document the work hours of the employee while working at the alternative work location and to ensure compliance with the Fair Labor Standards Act; and 2. To discuss with the employee their status during emergencies or weather-related closings affecting the central or alternative work locations. All compensation and benefits will remain as if the employee performed all work at the central workplace, but car allowances and use of City vehicles may be revisited.. All authorized overtime hours will be compensated in accordance with applicable law, City policy and the applicable collective bargaining agreement. X Equipment/Liability/Expenses: The employee provided with City equipment agrees: 1. To protect such equipment in accordance with City policies; 2. That he/she must have a virtual desktop configured at the central work location and be able to remotely access the City’s network from the alternative work location; 3. That any equipment necessary for remote access (desktop, laptop, phone, etc.) must be provided by the employee at his/her own expense; 4. That he/she is responsible for service and maintenance of his/her own equipment; and 5. Understands that the City assumes no liability or responsibility for operating costs, home maintenance, or any other incidental costs (e.g., utilities) associated with the use of the employee’s residence. XI Termination or Revocation of Plan: 1. The City may terminate an employee’s participation in the Remote-Work/Telecommuting program for operating need or performance reasons. Affected employees shall receive fifteen (15) workdays’ notice, when practicable, but in no case less than seven (7) workdays’ notice before such termination occurs. Page 32 of 36 A8.Page 134 of 468 2. This plan may not be allowed to continue uninterrupted if it is detrimental to work quality, customer service, or the City. 3. Abuse or violation of the Telecommuting Plan or Policy can result in revocation of telecommuting privileges and/or appropriate disciplinary action. 4. This plan can be terminated as a result of declining performance and organizational benefit. Acknowledgment: As the employee, I acknowledge that I have been given a copy of the City’s Telecommuting Policy and agree to its terms and conditions. (initials) Approvals: By signing below, the Employee, Supervisor, and Department Head agree to the terms of this Telecommuting Plan. A copy of the Telecommuting Plan is to be retained by the Department. Failure to comply with the terms of this Telecommuting Plan may result in termination of the Plan and/or appropriate disciplinary action. Employee Date Supervisor Date Page 33 of 36 A8.Page 135 of 468 AFSCME SICK LEAVE POLICY (a) Use of Sick Leave Sick leave may be used by an employee in the following circumstances: ● Absence due to illness or non-work-related injury. ● In the event of illness of an employee’s immediate family member, as defined by the Family Medical Leave Act (FMLA), which is serious enough to warrant the presence of the employee, sick leave may be used. ● Absences for routinely scheduled dental, optical or medical appointments for the employee or the employee’s immediate family as defined by the Family Medical Leave Act. Such requests for sick leave usage must be made at least 48 hours in advance of the appointment (except for emergencies), and must be approved by the Department Director in advance. Such requests for sick time usage may be denied due to operational needs of specific departments and work locations, and if the absence interferes with City operations. The Department may require verification of the emergency and the employee’s relationship to the sick or injured party. ● Certain instances of on-the-job injuries where the employee is unable to work due to the on-the-job injury for a period of 14 consecutive calendar days or less. The employee may use up to three days of sick leave to cover the first three days of such an instance where no pay is granted. The employee must be unable to perform regular duties due to said injury, as certified by a City-designated physician. The employee must have at least twelve (12) days of sick leave accumulated at the time that the on-the-job injury occurs. If medically permissible, the employee may be assigned light duty at the option of the City in lieu of permitting the employee to use sick leave. ● For periods of Family Medical Leave, as defined in Section 7.8 Family and Medical Leave. ● If an employee is unable to come to work due to illness, he must notify his supervisor or Department Director, in accordance with departmental work rules, in the manner designated, and by the time designated in the departmental work rules. Failure to notify each day of absence, or at agreed-upon intervals in the case of extended illness, may result in loss of pay and/or disciplinary action. An employee who uses more than three (3) consecutive days of sick leave must submit, upon reporting for work the first day of return, a statement from a treating physician attesting to the employee’s inability to work during the period claimed as sick leave and the employee’s ability to return to work in full duty capacity or in a light-duty capacity. The employee may not return to work without such statement; failure to do so may result in loss of pay and/or disciplinary action. The Department must consult with Human Resources regarding situations where the employee’s return to work has restrictions that would require light duty, which is limited to two weeks. The Department may consider a light duty assignment in excess of two weeks to satisfy operational needs, after first consulting with Human Resources. Light duty assignments in excess of two weeks are generally not permitted and will only be allowed in the event the Department can show the benefits of allowing for such an arrangement to the satisfaction of Human Resources, such as overtime savings or completion of special work assignments. Light duty assignments shall be reviewed periodically by the department and Human Resources to determine if the continuation of such an arrangement is beneficial to the parties. The Department must consult with Human Resources in cases of extended and/or serious illness so that both the employee and the department can be informed of the obligations and benefits available to the employee and the department during extended absences. Departments may establish departmental work rules and/or administrative controls to prevent the abuse of sick leave. The United States Equal Employment Opportunity Commission held Page 34 of 36 A8.Page 136 of 468 that an employer’s inquiry regarding an employee’s general well-being and verifying the particulars of sick leave use is a legitimate business necessity. Receipt by the City of a doctor’s note and other purported documentation from an employee shall not be construed as the City’s automatic agreement as to the contents, notes, or documentation. The City reserves all rights to investigate or further verify the substance and assertions contained in any note or documentation before approving sick leave. Abuse of sick leave based on false claims of illness or injury, or falsification of proof to justify such sick leave will be cause for loss of pay and disciplinary action up to and including termination. Abuse of sick leave impairs the City’s operational efficiency, may result in increased budgetary costs to pay for overtime or shift coverage, and frustrates the City’s obligations to provide services to City residents. Grounds for suspecting abuse of sick leave include, but are not limited to: ● Information that the employee is, or was, during any day for which sick leave is claimed, engaged in other employment or engaged in activity or being present in a place inconsistent with a claim of illness or injury; ● Excessive use of sick leave; ● Repeated instances of inadequate notice requesting the use of sick leave; ● Requests for or use of sick leave under suspicious circumstances (i.e., a request immediately following the employee’s assignment to a particular job or task, or repeated absences immediately preceding or following weekends, holidays or vacation); ● Unjustified or unsubstantiated use of sick leave; ● Employee statement fails to specify the nature of the illness or document the employee’s care given to an employee’s family member; Page 35 of 36 A8.Page 137 of 468 ● Unjustified failure to give adequate notice regarding the use of sick leave; or ● Falsification of an employee’s written statement or medical certification. Sick leave abuse includes, but is not limited to, unjustified or unsubstantiated use of sick leave, lack of or inadequate doctor certification when required, false claims of illness or injury, falsification of proof by employer or doctor, and “excessive” unscheduled or short notice of use. Page 36 of 36 A8.Page 138 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of Administration and Public Works Committee From: Rajeev Dahal, Senior Project Manager CC: Edgar Cano, Public Works Agency Director; Lara Biggs, P.E., Bureau Chief – Capital Planning /City Engineer Subject: Ordinance 80-O-23, Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street) Date: September 11, 2023 Recommended Action: Staff recommends adoption of Ordinance 80-O-23, Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street). This ordinance will establish a 3-way stop control at the intersections of Wesley Avenue and Cleveland Street. Funding Source: Funding will be through the General Fund-Traffic Control Supplies (100.40.4520.65115), with a FY 2023 budget of $58,000 and a remaining balance of $9,295. CARP: Transportation & Mobility Council Action: For Introduction Summary: The Public Works Agency received a petition from area residents requesting 3 -way stop signs at the intersection of Wesley Avenue and Cleveland Street through the Neighborhood Traffic Management Program. The concerns relate to the safety of school children walking to Chute and Oakton schools. Currently, Cleveland's west approach to the intersection is controlled by a stop sign, and Wesley Avenue traffic has free flow. Installing 3-way stop signs would provide gaps in traffic flow and allow children and other pedestrians to access the schools more safely. Councilmember Geracaris supports this recommendation. A9.Page 139 of 468 Attachments: Ordinance 80-O-23 Page 2 of 4 A9.Page 140 of 468 9/11/2023 80-O-23 AN ORDINANCE Amending Section 10-11-5(C), Schedule V(C) of the Evanston City Code, “Three-Way Stops” (Three-Way Stops at Wesley Avenue and Cleveland Street ) WHEREAS, the intersection at Wesley Avenue and Cleveland Street in Evanston currently is not a three-way stop; and WHEREAS, City Council has determined that it is in the best interests of the City to create a three-way stop at the intersection of Wesley Avenue and Cleveland Street, NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That Section 10-11-5(C), Schedule V(C), “Three-Way Stops” of the Evanston City Code of 2012, as amended, is hereby further amended by adding the following: 10-11-5. – SCHEDULE V; STOP AND YIELD INTERSECTIONS. (C) Three-Way Stops N. & S. and W. traffic at Wesley Avenue and Cleveland Street. SECTION 2: That the findings and recitals contained herein are declared to be prima facie evidence of the law of the City and shall be received in evidence as provided by the Illinois Complied Statues and the courts of the State of Illinois. SECTION 3: That all ordinances or parts of ordinances in conflict Page 3 of 4 A9.Page 141 of 468 80-O-23 ~2~ herewith are hereby repealed. SECTION 4: That this Ordinance 80-O-23 shall be in full force and effect from and after its passage, approval and publication in the manner provided by law. SECTION 5: That if any provision of this Ordinance 80-O-23 or application thereof to any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this Ordinance 80-O-23 that can be given effect without the invalid application or provision, and each invalid provision or invalid application of this Ordinance 80-O-23 is severable. Introduced:_________________, 2023 Adopted:___________________, 2023 Approved: __________________________, 2023 _______________________________ Daniel Biss, Mayor Attest: _______________________________ Stephanie Mendoza, City Clerk Approved as to form: ______________________________ Alexandra B. Ruggie, Interim Corporation Counsel Page 4 of 4 A9.Page 142 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of the Planning and Development Committee From: Emily Okallau, Public Services Coordinator CC: Liz Williams, Planning Manager, Noel Rodriguez, Public Services Bureau Chief, Edgar Cano, Public Works Director Subject: Ordinance 15-O-23, Amending Title 7, Chapter 8 Concerning the Protection of Trees on Private Property Date: September 11, 2023 Recommended Action: The Environment Board and staff recommend City Council adoption of Ordinance 15 -O-23, Amending Title 7, Chapter 8, Concerning the Protection of Private Trees. CARP: Urban Canopy & Green Space Council Action: For Action Summary: The City of Evanston Climate Action and Resilience Plan calls for the preservation and restoration of "Evanston's urban canopy, natural areas, native vegetation, and green space to maintain and increase carbon sequestration, improve stormwater runoff detention, improve air quality, energy efficiency, and livability and reduce adverse urban impacts on humans and key species such as birds and pollinators." Action 3 of the Urban Canopy and Green Space section of CARP is to: "Adopt a tree preservation ordinance that requires obtaining a permit for tree removal on private property; include exceptions for diseased and nuisance trees; develop a fee structure that does not overburden income-constrained property owners." In addition, the 2022 EPLAN's three health priorities are "Advance Health and Racial Equity," "Improve Mental and Emotional Well-being," and "Strengthen Climate Resilience." Although access to green space and tree canopy cover is explicitly stated as critical needs, many other subject areas within the plan relate to the health benefits that trees provide. PD1.Page 143 of 468 Hundreds of peer-reviewed studies conclude that urban trees provide innumerable benefits to all parts of the community, including people, other plants, wildlife, and even human -built infrastructure. These benefits include, but are not limited to: • Improved mental and physical health (i.e., cardiovascular health, lower asthma rates) • Improved school performance and reduced risk-taking behavior in children • Improved economic success for small businesses • Reduced energy consumption/costs • Improvements in stormwater retention / reduced flooding • Better air quality • Improved habitat for native wildlife and other plants • Reduction in crime While all trees provide some benefits, tree benefit calculators (such as fr om the Arbor Day Foundation and i-Tree) show that large trees are significantly more beneficial than smaller trees. For example, the value of a 30-inch diameter swamp white oak, relative to 5- and 20- inch diameter trees, was calculated using the National Tree Benefit Calculator. The dollar amounts in the table below are per year and represent either direct savings for a property owner (natural gas or electricity) or cost savings from ecosystem services like stormwater retention. However, the Chicago Region Trees Initiative's 2020 tree census shows that the majority of Evanston's trees (75%) are under 20" in diameter. Although smaller trees provide habitat, and many are mature enough to produce some of the ecosystem benefits listed above, lots of small trees together will never create the same quantity and quality of benefits as larger trees. In addition, trees planted today will not provide significant benefits for many years. Trees on private property are not currently regulated by City Code (with the exception of property greater than 2 acres in area), and property owners can freely remove and otherwise impact their trees. However, a recent remote-sensing (LiDAR) and ground-truthing study by the Chicago Region Trees Initiative shows that at least 70% (and likely closer to 80%) of tree canopy in Evanston is on private property. Preserving trees on private property is critic al for meeting the goals listed in CARP, the EPLAN, and Resolution 32-R-22, Declaring a Climate Emergency and Immediate Mobilization Effort to Restore Climate Stability. Implementing this ordinance requires the addition of a dedicated staff position to review tree canopy preservation plans, conduct site visits, and issue tree permits. This position requires ISA Certified Arborist and TRAQ qualification credentials and experience in municipal operations with an anticipated starting salary and benefits cos t of $118,000. Public Works anticipates that this implementation process will benefit from the assistance of a forestry seasonal for the first two years at a cost of $25,000 per year (1,000 hours per year at $25 per hour); this assistance will support enforcement and other implementation challenges that come with a new program. These positions will be budgeted for in the General Fund starting in FY2024. Additional funding is also necessary in the FY2023 budget to integrate permit processes into permitting software. Community Development staff estimate this integration requires approximately 135 hours of work at a cost of $145 per hour for the consultant, for a total estimated cost of $19,575. In addition, a part-time project manager will be hired to facilitate the Page 2 of 38 PD1.Page 144 of 468 implementation of software updates by June 1, 2024; this cost is estimated at $15,000 over a 6-month period. These implementation costs, totaling $34,575, were not budgeted in FY2023 but will come out of the General Fund using available funding f rom staff vacancies (100.21.2126.62236). Lastly, additional software licenses are required at an estimated annual cost of $3,000 and will be budgeted for in the General Fund starting in FY2024. Staff time is also needed to update online resources, brochures, and applications so property owners are aware of the new requirements. Development of outreach events and materials is needed so that private property owners, contractors, City staff, and oth er interested community members understand this ordinance's impact and implementation process. As a result of the time required to hire new staff, implement software integration, and conduct outreach, staff recommends that the ordinance go into effect on June 1, 2024. This timeline also provides staff with the opportunity to finalize the Tree Canopy Preservation Policy, a draft of which is attached. Approximately 700 permits may require a tree preservation review per year. The current fee for a tree preservation review or permit is $75, so annual revenue from these permit fees alone is expected at approximately $52,500; trees removed outside of construction activities will also contribute to this revenue, but that quantity is unknown. According to language in 15-O-23, these funds would be available for improving tree canopy health throughout the City, including for financially vulnerable property owners who seek assistance related to managing their trees. Lastly, it should be noted that implementation of this ordinance will increase affected permit costs and may increase issuance times by up to 14 days. However, staff anticipates tree preservation reviews will be done concurrently with other reviews (zoning, engineering, stormwater, building, and fire), so it is likely that most tree preservation reviews will be complete within the current 10-day turnaround City staff seeks to achieve. Delays are most likely to occur when tree preservation application materials are incomplete, or tree preservation reviews result in changes to the proposed project plans, triggering an additional review by all departments. Under Ordinance 15-O-23, property owners wishing to remove a tree or proposing construction on their properties would follow this path: Page 3 of 38 PD1.Page 145 of 468 Background: The Planning & Development Committee tasked the Evanston Environment Board with developing an ordinance that protects trees on private property. The EEB sought assistance from City staff, who looked into neighboring communities with a private tree ordinance. Municipal staff from those communities shared that their private tree ordinances are largely ineffective in protecting trees because they do not deter removal; instead, they impose large mitigation fees for property owners who remove trees, which dispr oportionately impacts financially vulnerable property owners. It is the opinion of these municipal staff that this model of private tree ordinance is "better than nothing" because "at least some trees are being planted on private property." The only community with a different type of tree preservation ordinance is Wilmette, and City staff spoke at length with Wilmette's staff. Wilmette only allows for tree removal when the request is associated with a building permit. To remove a tree without an associat ed building permit, property owners must seek a variation from the Village Board; there have been no such variation requests in the two years since the ordinance was passed. City staff's goals for this ordinance were to 1) meet the Environment Board's o bjective of preserving and protecting all trees in Evanston and 2) protect financially vulnerable property owners from undue burden. Ordinance 15-O-23 requires property owners to demonstrate why Page 4 of 38 PD1.Page 146 of 468 removing their trees is critical and is modeled after Wilmette's ordinance. In practical terms, the 15-O-23 creates an opportunity for certified, qualified arborists to engage with property owners and prescribe best practices for preserving and protecting trees. Lastly, it should be noted that Ordinance 15-O-23 explicitly provides a clear, easy path for removing trees when they are not positively contributing to the community. These trees may be dead, extremely hazardous, invasive, sufficiently infected infested to warrant removal, or otherwise detrimental (i.e., right tree, wrong place). Legislative History: Staff introduced Ordinance 54-O-21, Amending Title 7, Chapter 8, Section 8 Tree Preservation at the May 10, 2021, Planning & Development Committee meeting with the following summary: “Discussion of a Tree Preservation Ordinance has been under consideration since a referral by Council Member Fiske in 2019. An Ordinance was tabled at the March 9, 2020 City Council meeting in order for staff to study how to implement the ordinance. It was discussed again at the June 8, 2020 City Council meeting, at which time staff recommended the staff report be accepted and placed on file, as there was no ability to implement due to staffing cuts associated with the COVID -19 pandemic response. Council Member new for Committee Development & the Planning return this requested has Fiske to consideration.” Ordinance 54-O-21 was held in Committee pending staff review; Committee members directed staff to develop an ordinance that would account for equity so that financially vulnerable property owners are not disproportionately burdened. Staff presented a memo for discussion to seek direction from Council at the February 28, 2022, Planning & Development Committee meeting; the Environ ment Board was subsequently tasked with developing this ordinance. In the ensuing weeks, the Environment Board requested assistance from staff. Staff presented Ordinance 15-O-23, Amending Title 7, Chapter 8, Section 8 Tree Preservation at the July 10, 2023, Planning & Development Committee meeting and was asked to consider exemptions from the required review, fee waivers, and draft the associated policy document for consideration at the August 28, 2023, Planning & Development Committee Meeting. Alternatives: Ordinance 15-O-23 was introduced at the August 28, 2023, City Council meeting. Attachments: DRAFT Tree Canopy Preservation Policy Ordinance 15-O-23 Regarding Private Tree Protections Page 5 of 38 PD1.Page 147 of 468 1 TREE CANOPY PRESERVATION POLICY For Trees Located on Private Property The Tree Canopy Preservation Policy implements Ordinances 15-O-23 and 50-O-23. This Policy contains: TREE PRESERVATION PERMITS – PRIVATE PROPERTY 2 PERMITS EXEMPT FROM TREE PRESERVATION REVIEW REQUIREMENTS 2 PERMITS AND PROJECTS QUALIFYING FOR EXPEDITED REVIEW PROCESSES 2 PERMIT REQUEST REQUIREMENTS AND EXAMPLE DIAGRAM 3 TREE PRESERVATION PERMITS – PRIVATE PROPERTY 4 PROTECTION REQUIREMENTS DURING CONSTRUCTION OR EXCAVATION 4 CURRENT TREE REPLACEMENT AND MITIGATION RATES 5 2023 RATES 6 PENALTIES AND FINES FOR DAMAGES TO TREES AND OTHER VIOLATIONS 7 TREE SPECIES GROUPINGS 8 GROUP A 9 GROUP B 11 GROUP C 12 GROUP D 13 Page 6 of 38 PD1.Page 148 of 468 2 TREE PRESERVATION PERMITS – PRIVATE PROPERTY PERMITS EXEMPT FROM TREE PRESERVATION R EVIEW REQUIREMENTS CCCD CONDO CONVERSION FIRE ALARM FIRE HOOD SUPPRESSION FIRE SUPPRESSION LOW VOLTAGE ALARM MISCELLANEOUS SITE WORK – ANTENNA MISCELLANEOUS SITE WORK – ELEVATOR REMODEL - INTERIOR COMMERCIAL REMODEL - KITCHEN AND/OR BATH TEMPORARY - TENT OR STRUCTURE AC REPLACEMENT EXISTING LOCATION INTERIOR DRAIN TILE PLUMBING ONLY DEMOLITION – INTERIOR LAWN SPRINKLER REMODEL - INTERIOR ADU REMODEL - INTERIOR RESIDENTIAL HVAC ONLY FENCE ROOFING SIDING AND GUTTERS TUCKPOINTING / MASONRY WINDOW REPLACEMENT PERMITS AND PROJECTS QUALIFYING FOR EXPEDITED R EVIEW PROCESSES ACCESSORY STRUCTURE – ADU Affordable housing construction City-funded programs, including CDBG, Reparations projects, and other prioritized rehab projects ETHS Geometry In Construction Developments on lots with an area less than 5,000 sq ft Page 7 of 38 PD1.Page 149 of 468 3 PERMIT REQUEST REQUIREMENTS AND EXAMPLE DIAGRAM Use the City’s online Tree Preservation Permit Request Form to apply for a tree preservation permit. Either the property owner or the contractor may submit the form. The permit will be issued in the name provided on the form, and that person will be responsible and liable for any damage during construction. Required information: Contact information: name, address, phone number, email o The contact on the online request form is the contact and is responsible and liable for the project A diagram of the work o The diagram does not need to be to scale and can be hand drawn. Engineering or professional plans are also acceptable but not required. o Clearly label the site as applicable: home, fences, outdoor structures (ie., garage, patio, etc.) street, sidewalk, alley, neighboring structures , trees, etc. o Add distances between the excavation / work / digging site and any trees An explanation of the proposed work (ie., sewer repair, building addition, etc.) Next Steps 1. A City arborist responsible for reviewing permit applications will review your application 2. If all of the required information has been included, the arborist will perform a site visit 3. Within 14 days, the arborist will either issue a tree preservation permit or request further information 4. Certain permits may have expedited processing and issuing times Example Diagram Page 8 of 38 PD1.Page 150 of 468 4 TREE PRESERVATION PERMITS – PRIVATE PROPERTY PROTECTION REQUIREMENTS DURING CONSTRUCTION OR E XCAVATION Tree Protection Requirements 1. If excavation or construction occurs within 25 feet of the trunk of a tree, tree protection fencing may be required. 2. The temporary fencing will be made of plastic, wood, or metal, and will be secured with metal posts set no farther apart than 3 feet. 3. Fencing must stay up during the entire duration of the project. 4. Construction materials and equipment cannot be stored within the critical root zone of any trees at any time. 5. If construction equipment will travel over the critical root zone of any tree, placing protective material on the ground may be required. Public Works Agency staff will provide direction and requirements. 6. If excavation will be within a few feet of a tree, hand digging may be necessary to protect the most sensitive tree roots. The size of the tree, the location of the excavation, and the depth of the excavation are all factors that determine whether hand digging is appropriate. 7. In some cases, the best way to protect a tree may be to perform root pruning or provide treatment to trees prior to construction. These treatments can help to reduce the harm of digging and excavating around trees. Page 9 of 38 PD1.Page 151 of 468 5 CURRENT T REE REPLACEMENT AND MITIGATION R ATES Mitigation Formula Per Evanston City code, trees must be replaced using the following formula: (DBH of removed tree) x (coefficient) / (caliper inch of replacement trees) Definitions: DBH = diameter of the tree at 4.5 feet from the ground Coefficient = replacement rate (from the table below) Caliper inch = the diameter of the seedling being planted (not the height) Replacement Rates for Removed Trees Size Class Public Trees Group A Group B Group C Group D 2-6” 125% Encouraged Encouraged Encouraged Encouraged Greater or equal to 6” but less than 10” 125% 100% 100% Encouraged Encouraged Greater or equal to 10” but less than 20” 150% 125% 125% 100% Encouraged Greater than 20” but less than 40” 175% 150% 150% 100% Encouraged Greater than 40” 175% 125% 125% 75% Encouraged Example: a 21” elm tree has been approved for removal DBH of removed tree = 21” Coefficient = 150% Caliper inch of replacement trees = 2” 21 x 1.5 / 2 = 15.75 trees The mitigation requirement is 16 trees at a size of 2” caliper. Page 10 of 38 PD1.Page 152 of 468 6 Fee in lieu of trees When an applicant wants to pay a mitigation fee instead of planting trees, the formula for replacement is: (DBH of removed tree) x (coef.) x (cost of planting one replacement tree) / (caliper inch of replacement trees) 2023 RATES Cost of planting a private tree $200 Cost of planting a private tree (exempted status) $0 Exemptions from Mitigation Fees Property owners and housing developments listed below are eligible to have their mitigation fees waived. City Benefits Card holder Affordable housing developments, including City-funded rehab (CDBG, HOME, One-Stop Shop, Reparations) Example: a 21” elm tree is approved for removal DBH of removed tree = 21” Coefficient = 150% (1.5) Caliper inch of replacement trees = 2” Cost of planting one replacement tree = $200 (2023) 21 x 1.5 x 200 / 2 = $3,150 The property owner would have to pay $3,150 in mitigation fees instead of planting trees. Page 11 of 38 PD1.Page 153 of 468 7 PENALTIES AND FINES FOR DAMAGES TO T REES AND OTHER VIOLATIONS The City arborist will evaluate the tree(s) for damage and assess penalties as appropriate. Branch / tree canopy damage (up to 3” diameter) $300 Branch / tree canopy damage (3 - 5” diameter) $500 Branch/ tree canopy damage (greater than 5” diameter) $800 Trunk damage (up to 10% of circumference) $200 Trunk damage (10% to 20% of circumference) $400 Trunk damage (greater than 20% circumference) $700 Any damage serious enough to result in tree removal $1,500 Tree removal without a permit $1,500 Activity without a tree preservation permit (when required) $500 Root damage (up to 3” diameter) $300 Root damage (greater than 3” diameter) $600 Failure to put up tree preservation fencing $100 Storing equipment or materials on the parkway $200 Other damage $100 – $1,500 Per City code: Each instance will count as a separate violation. Each day such violation occurs (as applicable) will count as a separate occurrence / violation. Page 12 of 38 PD1.Page 154 of 468 8 TREE SPECIES GROUPINGS This section represents the tree species that are considered to be the most common tree species in the community, and is not an attempt to list all of the tree species that could succ essfully grow in the community. It is the responsibility of the Public Works Director, or designee, to assign tree species to the appropriate group, including those species not previously listed. Tree species are grouped according to the following factors: Native to Evanston Ecosystem value and contributions Habitat quality for other plants and animals Appropriate for planting in public spaces Tolerant of challenging urban conditions Invasive and/or aggressive propagators Current and desired species diversity Group A: generally considered to have significantly valuable ecosystem and community contributions; often (but not exclusively) native; high quality habitat for other plants and animals; appropriate for public spaces; are neither invasive nor aggressive propagators Group B: similar to Group A, but often lack one or more characteristics . Example: some Group B trees are sensitive to poor soil conditions and are not suited for parkways . Group C: contribute some positive ecosystem benefits but not as many as Groups A or B; Group C trees often have a few positive characteristics and have some less desirable characteristics Group D: have few positive characteristics and may be invasive or aggressive propagators; often generally incompatible with a healthy urban forest canopy; tall and large Group D trees may provide shade and nesting habitat, so property owners are encouraged to plant replacement trees Page 13 of 38 PD1.Page 155 of 468 9 GROUP A CANOPY / OVERSTORY TREES Acer rubrum Red maple Acer saccharum Sugar maple Aesculus glabra Ohio buckeye Carya cordiformis Bitternut hickory Carya ovata Shagbark hickory Catalpa speciosa Catalpa Celtis occidentalis Hackberry Cladrastis lutea American yellowwood Corylus colurna Turkish filbert Fagus grandiflora American beech Fagus sylvatica European beech Gymnocladus dioicus Kentucky coffeetree Liquidambar styraciflua Sweetgum Liriodendron tulipifera Tuliptree Quercus alba White oak Quercus bicolor Swamp white oak Quercus ellipsoidalis Hill's oak Quercus imbricaria Shingle oak Quercus macrocarpa Bur oak Quercus muehlenbergii Chinquapin oak Quercus palustris Pin oak Quercus prinus Chestnut oak Quercus robur English oak Quercus rubra Red oak Taxodium distichum Bald cypress Tilia Americana American linden (basswood) Tilia x euchlora "Redmond" Redmond linden Ulmus americana American elm Ulmus sp. Hybrid elm UNDERSTORY / ORNAMENTAL TREES Acer griseum Paperback maple Acer palmatum Japanese maple Amelanchier spp. Serviceberry Carpinus caroliniana American hornbeam (blue beech) Cercis canadensis Redbud Chionanthus virginicus White fringe tree Page 14 of 38 PD1.Page 156 of 468 10 Cornus alternafolia Pagoda dogwood Cornus kousa Kousa dogwood Cornus mas Cornelian cherry dogwood Cornus florida Flowering dogwood Crataegus grus-galli Cockspur hawthorn Ostrya virginiana American hophornbeam (ironwood) EVERGREEN TREES Juniperus virginiana Eastern red cedar Thuja occidentalis techny Techny arborvitae Page 15 of 38 PD1.Page 157 of 468 11 GROUP B CANOPY / OVERSTORY TREES Betula nigra River birch Gleditsia triacanthos f. inermis Thornless honey locust Juglans nigra Black walnut Metasequoia glyptostroboides Dawn redwood Platanus x acerifolia London planetree(A) Populas tremuloides Quaking aspen Populus deltoides Cottonwood (male) Populus deltoides Cottonwood (female) Sophora japonica Japanese pagodatree Tilia cordata Littleleaf linden Ulmus parvifolia Chinese elm Aesculus spp. Horsechestnut UNDERSTORY / ORNAMENTAL TREES Aesculus parviflora Bottlebrush buckeye Aesculus pavia Red buckeye Alnus glutinosa European alder Betula platyphlla Whitespire birch Carpinus betulus European hornbeam Crataegus phaenopyrum Washington hawthorn Magnolia x soulangiana Saucer magnolia Malus spp. Crabapple (A) Parrotia persica Persian parrotia Prunus americana American plum Prunus padus European bird cherry EVERGREEN TREES Abies concolor White fir (concolor fir) Juniperus virginiana Eastern red cedar Picea abies Norway spruce Picea glauca White spruce Picea pungens Colorado spruce Pinus strobus White Pine Pseudotsuga menziesii Douglas fir Page 16 of 38 PD1.Page 158 of 468 12 GROUP C CANOPY / OVERSTORY TREES Acer negundo Boxelder maple Acer platanoides Norway maple Cercidiphyllum japonicum Katsura tree Fraxinus americana White ash Fraxinus Pennsylvanica Green ash Fraxinus quadrangulata Blue ash Gingko biloba Ginkgo (male) Phellodendron amurense Amur corktree Platanus occidentalis Sycamore Prunus serotina Black cherry Robinia pseudoacacia Black locust Salix alba White willow Salix nigra Black willow Salix niobe Weeping willow Ulmus pumila Siberian elm Ulmus rubra Red elm Ulmus thomasii Rock elm UNDERSTORY / ORNAMENTAL TREES Betula papyrifera Paper birch Crataegus laevigata English hawthorn Crataegus mollis Downy hawthorn Prunus virginiana Common chokecherry Sorbis americana American mountain ash Zelkova serrata Zelkova EVERGREEN TREES Pinus nigra Austrian pine Pinus resinosa Red pine Pinus sylvestris Scotch pine Page 17 of 38 PD1.Page 159 of 468 13 GROUP D Ailanthus altissima Tree of heaven Elaeagnus angustifolia Russian olive Morus spp. Mulberry spp. Populus alba White poplar Populus nigra "Italica" Lombardy poplar Pyrus calleryana Callery pear Rhamnus cathartica Buckthorn Page 18 of 38 PD1.Page 160 of 468 08/28/2023 15-O-23 AN ORDINANCE Amending Title 7, Chapter 8 of the City Code Concerning The Protection of Trees on Private Property WHEREAS, the City of Evanston has a long track record of action when it comes to climate change and has released a Climate Action and Resilience Plan (CARP) outlining the City’s efforts to be a climate ready and resilient city, an Evanston Project for the Local Assessment of Needs (EPLAN) to improve the effectiveness and efficiency of the public health system in the City, and passed Resolution 32-R-22, Declaring a Climate Emergency and an Immediate Mobilization Effort to Restore Climate Stability; and WHEREAS, the protection of plants, including trees on private property, in the City is critical to the City’s goal of preserving, restoring, and expanding the City’s urban tree canopy, natural habitat, species diversity, and green infrastructure; and WHEREAS the benefits of the individual trees that make up Evanston’s urban forest extend beyond property lines, so its management should be communal and consider all trees, regardless of property ownership; and WHEREAS, the Evanston City Council finds it is in the best interests of the City, including its people, other plants, and wildlife, to amend the City Code to add protections for plants in the City, including trees on private property; and WHEREAS, the Evanston Environment Board recommends that the Evanston City Council protect trees on private property as a matter of public health and Page 19 of 38 PD1.Page 161 of 468 15-O-23 ~2~ well-being, and to preserve the numerous benefits that the urban trees provide to the entire community. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT: SECTION 1: Section 7-8-8-1 “Purpose and Intent” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-1. – PURPOSE AND INTENT A. Purpose and intent. This Chapter governs the maintenance, protection, removal and replacement of existing public and private trees, private trees located on any parcel of two (2) acres or more planned for a subdivision, and private trees within a planned development within the City of Evanston, in order to protect and preserve the urban forest and all of the benefits it provides to the community. Active management of Evanston’s tree canopy landscape and to fulfills the objectives identified in the Evanston Comprehensive Plan and the Climate Resilience Plan (CARP). B. Objectives. The protection of trees as a valuable community resource also accomplishes the following objectives: 1. Stabilize valuable topsoil by preventing or minimizing unnecessary soil erosion and sedimentation; 2. Assist in proper stormwater runoff in order to decrease the costs associated with flooding; 3. Protect the important link in the hydrologic cycle that trees provide through the transpiring of water and the neutralization of wastes that pass through to the groundwater table and other aquifers; 4. Aid in the reduction of air pollution through the removal of harmful carbon dioxide and the generation of oxygen; 5. Provide a buffer and screen against noise pollution; 6. Provide a haven and nesting areas for birds, insects, and other forms of wildlife that are essential to the maintenance of the food chain and that help control and eliminate disease-carrying mosquitoes; Page 20 of 38 PD1.Page 162 of 468 15-O-23 ~3~ 7. Reduce energy consumption through the windbreak and shade effects of trees; 8. Protect and increase property values in a manner that maintains each property owner's enjoyment of his or her property; 9. Conserve and enhance the City's physical and aesthetic environment; 10. Eliminate trees that constitute a threat, danger, or nuisance to the public or to property in the City, or that may be dangerous to the health of other trees and vegetation in the City; 11. Protect and enhance the quality of life and the general welfare of the City and its residents; and 12. Restore, to the greatest extent possible, denuded soil that results from construction and grading work accompanying development. SECTION 2: Section 7-8-8-4 “Protected Trees” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-4. - PROTECTED TREES. A. Identification of trees by group. Trees species within the City are defined into four (4) groups:, groups A, B, C, and D, based on ratings provided in the tree species standards for species characteristics including ecosystem and habitat contributions, climate adaptability, management requirements, and physiological traits. environmental adaptability, biological traits, longevity, maintenance needs, and landscape value. Group A trees are the highest rated trees and most valuable trees and group D trees are the lowest rated and provide the fewest desirable ecosystem and community benefits. A description of each group and the The complete list of species in each group is set forth is in the City’s Tree Canopy Preservation Policy, as set forth in Appendix A, Subsection 7-8-8-13 of this Section. B. Protected Trees trees designated. 1. Protected Trees trees are those trees in groups A, B, C, and C D (as defined in the City’s Tree Canopy Preservation Policy) with the a minimum dbh DBH as listed below: Protected Trees Minimum DBH All public trees 2 inches Group A 3 6 inches Page 21 of 38 PD1.Page 163 of 468 15-O-23 ~4~ Group B 6 inches Group C 10 6 inches Group D 6 inches 2. When a Pprotected Ttree has a multi-stemmed trunk system and has a maximum height of less than twenty (20) feet, the minimum dbh DBH shall be determined utilizing the trunk having the largest measurement as determined by a calculation in inches at a point four and one-half (4.5) feet above the existing grade at the base of the tree. The DBH of a multi-stemmed Protected Tree with a maximum height greater than twenty (20) feet shall be calculated by aggregating the DBH of all trunks. C. Exclusions. Protected trees do not include trees with a dbh DBH below the minimum dbh DBH as provided in Subsection B of this Section, or group D trees. SECTION 3: Section 7-8-8-5 “Regulated Activities” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-5. - REGULATED ACTIVITIES. A. Regulated activities designated. The following activities are regulated activities and are subject to the provisions of this Section: 1. Any activity on public or private property within twenty five (25) feet of the trunk of any Protected Tree as defined in this Section, including: that will cause, or is reasonably likely to cause, the damage or removal of a tree or trees with a dbh of two (2) inches or greater, including, without limitation: a. The subdivision of property measuring two (2) acres or larger pursuant to the City subdivision ordinance; b. Any activity commenced pursuant to a planned development granted in accordance with this Code; c. a. Any activity on public or private property requiring the issuance of any construction permit pursuant to any City ordinance, including, without limitation, excavating, digging, compacting, boring, or other construction or building activity within 25 feet of the trunk of any tree as outlined in the City’s Tree Canopy Preservation Policy grading, building, sewerage, water, plumbing, or other permits; and d. b. Any activity involving construction, earthmoving, demolition, or vehicular traffic, or any similar activity, occurring within a critical root zone of a Protected protected Tree tree, with the exception of regularly scheduled maintenance activities performed by City of Evanston employees. Page 22 of 38 PD1.Page 164 of 468 15-O-23 ~5~ 2. The removal of exotic and invasive species with a dbh DBH of two (2) inches or greater on public property and six (6) inches or greater on private property. B. Exceptions. A tree preservation review is not required for certain types of permits when activity is not expected to impact any part of any tree (including the trunk, limbs, canopy, roots, etc.) or is entirely internal to a property. Permits that do not require a tree preservation review are in the Tree Canopy Preservation Policy. BC. Limitation on damage or removal of trees. This Section applies to the damage or removal of any tree in the course of the regulated activities described in this Section. All regulated activities must be planned and performed in a manner, to a degree, and with sufficient equipment and personnel so as to: 1) Reasonably involve the least amount of damage or removal of trees; and 2) Not defeat or be inconsistent with the purposes and intent of this Section. C. Regulated activities involving construction. An applicant for any regulated activity involving construction activity must submit a tree protection plan in accordance with Subsection 7-8-8-8 of this Section and a tree replacement security in accordance with Subsection 7-8-8-7-J of this Section. SECTION 4: Section 7-8-8-6, “Permit Requirements,” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-6. – PERMIT APPLICATION AND REVIEW REQUIREMENTS. A. Permit and compliance required. Submission Requirements for Tree Preservation Permits and Review. No person may conduct or will be entitled to any permit for any activity associated with a regulated activity unless a valid tree permit or review is completed for the activity is issued in accordance with this Section. No person will be entitled to any tree permit unless the subject property, upon the issuance of the tree permit, is in strict compliance with the terms and provisions of this Section and the terms and provisions of all other applicable laws, ordinances, rules, and regulations of the City and of all other governmental agencies having jurisdiction. 1. Formal application. The City Manager, or designee, shall accept tree preservation permit applications and shall review once the application is considered complete. 2. Content of application. The application shall include the following information: a. Name, address, and contact information of the property owner or contracted entity proposing regulated activities on the property; b. The description of the regulated activity; Page 23 of 38 PD1.Page 165 of 468 15-O-23 ~6~ c. A diagram, as described in the City’s Tree Canopy Preservation Policy, depicting all existing trees, and their distance from current and proposed infrastructure and construction. Any trees proposed for removal shall be labeled; d. All other materials as described in the City’s Tree Canopy Preservation Policy. B. Procedure for Tree Preservation Plan Review and Permit Issuance. 1. Application: An application is complete when all required materials are received. 2. Action on Application: The City Manager or designee may perform a site visit and, within fourteen (14) days, shall, in writing, request additional information as necessary, or issue the tree preservation permit. 3. Permit Issuance. Upon approval or approval with conditions, the City Manager or designee shall notify the property owner or contracted entity and issue a tree preservation permit. C. No construction. Tree removal of Protected Trees is not permitted if regulated activity as described in this Section is not proposed. The property owner(s) must request a variation from the Human Services Committee and City Council as outlined in Section 7-8-8-10. 1. Tree Replacement or Mitigation required. When a tree removal permit is granted, the tree preservation permit shall include the number of required replacement trees or a mitigation fee per Section 7-8-8-7. D. B. Exceptions. 1. Pruning. A tree permit is not required for the pruning any private tree in compliance with the national industry-recognized pruning standards or if completed by a certified and qualified professional. 2. Tree and City emergencies. In the event that a tree may imminently cause harm to people and/or property, In response to notice of an existing tree emergency, the Mayor or the City Manager or his/her designee, are each is authorized to waive the requirement for a tree permit or tree permit application prior to removal or other work resulting in a significant impact to the Protected Tree. The property owner(s) and/or other person whose life or property may imminently be harmed by a hazardous tree If a tree emergency occurs, the person endangered by the tree emergency may take any reasonable action necessary to avoid or eliminate mitigate the immediate danger and/or hazard. The This action must align with best practices developed by the International Society of Arboriculture (ISA) and ISA risk assessment algorithms that minimize the likelihood of inadvertent damage to or removal of any trees. taken must be an action that is least likely under the circumstances to cause damage or removal of any trees, and t The City assumes no responsibility or liability for any action taken. The person Page 24 of 38 PD1.Page 166 of 468 15-O-23 ~7~ individual or entity taking the action must report all response activities the action taken to any of the above City officials as soon as safely possible immediately after the action is taken and file an after-the-fact tree application preservation permit application within forty-eight (48) hours. , which the The City Manager or his/her designee will review the request and if the tree was sufficiently hazardous to justify damage to or removal of the tree(s), a retroactive. If the City Manager or his/her designee determines that a tree emergency existed which justified the damage or removal of the tree(s), an after-the- fact tree preservation permit will be issued with appropriate fees but no penalties. with no permit fee charged. If the City Manager or his/her designee determines that the hazard was not sufficient no emergency existed to justify the damage or removal of the tree(s), then the action will be deemed a violation of this Section, and the damaged or removed tree(s) will be subject to permit and mitigation fees must be replaced pursuant to this Section. 3. City-let led projects. Tree preservation permits will be required for all City-let led projects which have been reviewed by the Public Services Bureau, but all permit fees will be waived. 4. Dead, extremely hazardous, imminently dying, Group D, or other invasive trees with a DBH greater than six (6) inches may be removed with a tree preservation permit, and mitigation is encouraged. 5. Trees on private property with a DBH of less than six inches (6”) may be removed, and mitigation is encouraged. SECTION 5: Section 7-8-8-7, “Tree Replacement,” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-7. - TREE REPLACEMENT. A. General requirements. Any Pprotected Ttree damaged or removed in the course of a regulated activity must be replaced by the applicant pursuant to this Section and as depicted in a tree replacement plan pursuant to Subsection 7 -8-8-7(I) of this Section, regardless of whether the Pprotected Ttree is located on the same lot on which the regulated activity takes place; except, that the City Manager or his/her designee may, pursuant to Subsection G of this Section, consider a request to submit a mitigation fee in lieu of the replacement of trees, and except for the exemptions in Subsection B of this Section or as outlined in the City’s Tree Canopy Preservation Policy. No Any replacement tree may shall have a caliper between one (1) and two (2) inches less than two and one-half (2½) inches. Page 25 of 38 PD1.Page 167 of 468 15-O-23 ~8~ B. Exemptions. Tree replacement will not be required if the City Manager or his/her designee determines that any of the following circumstances exist: 1. When a Pprotected Ttree, due to natural causes, is dead, extremely hazardous dangerous, or interferes with any existing or proposed public improvements , is in dangerous proximity to any public utility lines or related facilities, or is imminently dying, sufficiently hazardous, a diseased tree or dangerous tree or otherwise unsafe, unhealthy, or insect infested such that it and constitutes a hazard to persons, property, or other plants or wildlife trees. 2. When a Pprotected Ttree, due to natural causes, obstructs any street, sidewalk, or any pedestrian path to an extent that the Pprotected Ttree interferes with free passage and clear view along the street, sidewalk or path, and at any street, alley or driveway intersection. 3. When the removal of a Pprotected Ttree is necessary to comply with the current standards or best practices generally observed by certified and qualified forestry professionals in the forestry profession. 4. When the removal involves only the removal of class D trees or exotic and invasive species and does not involve any protected tree. 5. When the protected tree to be removed is located within the foundation footprint of an addition which creates additional gross floor area for an existing structure; provided, that the combined gross floor area for the existing structure and the addition is compliant with the maximum gross floor area restrictions for the structure under this Code and that the addition does not require any variations. In this event, replacement trees will be required only for fifty (50) percent of the removed protected trees within the construction footprint, at the replacement rate set forth in Subsection C of this Section. 6. When the protected tree to be removed is located within the foundation footprint of an addition which creates additional gross floor area for a structure designated as a landmark pursuant to this Code; provided, that the combined gross floor area for the existing structure and the addition is compliant with the maximum gross floor area restrictions for the structure under this Code, that the addition does not require any variations, and that the City Historic Preservation Commission has conducted an advisory review pursuant to this Code and determined that the addition is consistent with the purposes and goals of the City Historic Preservation Commission regulations. In this event, replacement trees will not be required for the removed protected trees within the construction footprint. Page 26 of 38 PD1.Page 168 of 468 15-O-23 ~9~ 47. When the removal of a Pprotected Ttree is due to a pre-existing conflict with existing underground utilities and obstructs the repair or replacement of those utility services, and there is no reasonable alternative method to r e-route the utility line to avoid removal of the tree. C. Replacement formula. Pprotected Ttrees on public property must be replaced by gGroup A trees pursuant to the replacement rate specified in this Subsection. When a tree removal permit is issued, Protected Trees on private property shall be replaced with Group A or B trees, or other high-ecosystem value native trees as approved by the City Manager or designee. The tree replacement rate is determined by the group designation (public, A, B, C, or D) of the removed Protected Tree. species of tree removed. For each inch of dbh DBH removed, replacement trees must be provided at the rate shown in Table XX. the following table. For example, for every inch in diameter of a removed group A tree, each inch removed must be replaced with one and one- quarter (1.25) inches in diameter of replacement trees: The mitigation formula for the number of required replacement trees shall be: (DBH of removed tree x coefficient/(caliper size of replacement trees) = required number of replacement trees. Species Removed Diameter Of Tree Removed Replacement Rate All public trees 1 inch 125 percent Group A 1 inch 125 percent Group B 1 inch 75 percent Group C 1 inch 50 percent Size Class Public Trees Group A Group B Group C Group D 2-6” 125% Encouraged Encouraged Encouraged Encouraged Greater or equal to 6” but less than 10” 125% 100% 100% Encouraged Encouraged Greater or equal to 10” but less than 20” 150% 125% 125% 100% Encouraged Greater or equal to 20” but less than 40” 175% 150% 150% 100% Encouraged Page 27 of 38 PD1.Page 169 of 468 15-O-23 ~10~ Greater than 40” 175% 125% 125% 75% Encouraged D. Specifications. All replacement trees must be: 1. Provided by the applicant at the replacement rate specified in Subsection C of this Section; 2. Of a species listed in Ggroup A for public tree replacement or Groups A or B or other high-ecosystem value native trees for private property tree replacement as set forth in the City’s Tree Canopy Preservation Policy Appendix A, Subsection 7-8-8-13 of this Section; 3. Between one (1) and two (2) caliper inches At least two and one-half (2½) caliper inches; 4. Grown in within the northeastern Illinois region or within a seventy-five two-hundred- mile radius of Evanston; 5. In conformance with the nursery stock standards; provided, however, that in the event that the implementation or enforcement of the nursery stock standards conflicts with the implementation or enforcement of the tree care standards, the provisions of the tree care standards will control; 6. Pursuant to a written time schedule approved by the City Manager or his/her designee; 7. Planted in a location approved in advance by the City Manager or his/her designee; and 8. Inspected by the City Manager or his/her designee prior to planting if planted on public property. E. Care of replacement trees. The applicant will be solely responsible for the care and management feeding of newly planted trees for a period of three (3) two (2) years, which time shall commence upon the issuance of a final certificate of occupancy for the property as required pursuant to the City building regulations or, if no final certificate of occupancy is required, upon completion of the tree replacement plan as determined by the City Manager or his/her designee pursuant to Subsection I of this Section. The care and management feeding of newly planted trees must, at a minimum, adhere to the tree care standards generally recognized by the International Society of Arboriculture, ANSI, or other nationally recognized tree planting standards. Page 28 of 38 PD1.Page 170 of 468 15-O-23 ~11~ F. Alternative locations. The City Manager or his/her designee may reduce the number of replacement trees to be planted on the subject property and designate alternative locations for new trees on the subject property upon determining that full tree replacement will result in unreasonable crowding of trees or would be otherwise inconsistent with current standards generally observed by forestry professionals. If the City Manager or his/her designee cannot identify an appropriate alternative location on the subject property for a tree, that tree may be replaced by a fee in lieu of replacement pursuant to Subsection G of this Section. G. Fee in lieu of replacement. 1. Modification of tree replacement requirement. The City Manager or his/her designee may permit the applicant to pay a fee in lieu of any portion of the tree replacement requirements if the City Manager or his/her designee determines that replacing trees at the full replacement rate provided by Subsection 7-8-8-7.C of this Section would: a. Result in the unreasonable crowding of trees upon the subject property or upon a public right-of-way immediately adjacent to the subject property; or b. Adversely impact the viability of existing trees on the subject property; or c. Not be consistent with the current standards generally observed by professionals in the forestry profession. 2. Calculation of fee. Upon a determination by the City Manager or his/her designee that an applicant has demonstrated one (1) or more of the above, in lieu of providing replacement trees at the required replacement rate, the tree replacement plan will be modified to require the applicant to: a) replace the tree(s) at the replacement rate in Subsection 7-8-8-7.C of this Section; and b) pay a tree replacement mitigation fee of one hundred fifty dollars ($150.00) per caliper inch diameter inch using the mitigation formula: (DBH removed tree x coefficient x cost of planting one replacement tree) / (caliper inch of replacement trees) = mitigation fee in lieu of number of replacement trees. The most current tree replacement practices and rates (such as standard caliper inch of replacement trees and cost of planting one replacement tree) shall be publicly available in the City’s Tree Canopy Preservation Policy. This mitigation fee represents the value of trees as a resource that provides benefits to the ecosystem and to Evanston as a community. All tree replacement mitigation fees collected by the City will be used to promote the purposes of planting managing and maintaining a healthy urban tree canopy trees in the City, including tree planting and health care. H. Waiver or modification of provisions. Where a previous zoning or subdivision approval contains conditions which fully accomplish the goals and purposes of this Page 29 of 38 PD1.Page 171 of 468 15-O-23 ~12~ Section, the City council may waive or modify the requirements of this Section. The waiver or modification may be revoked at any time that any condition imposed pursuant to the approval is violated. I. Tree replacement plan. 1. Required. A tree replacement plan must be approved filed with all issued tree permits applications for a regulated activity involving the removal replacement of one (1) or more Pprotected Ttrees. 2. Contents of plan. A tree replacement plan must contain the following information: a. A brief description of the applicant's plan for the replacement of protected trees in accordance with the requirements in this Section. The description must specifically include, without limitation, the replacement and planting methods and technologies that the applicant intends to employ in order to satisfy the requirements of this Section. b. The number, size, species, and proposed location of the trees that the applicant is required to plant or replant, if any, pursuant to the requirements of this Section. c. Other data and information as the City Manager or his/her designee deems necessary in order to comply with the requirements of this Section, as set forth in the administrative manual as described in the Tree Canopy Preservation Policy. J. Security requirements. 1. Security required. Every tree replacement plan must be accompanied by a tree replacement security, except as modified or waived by the City Manager or his/her designee pursuant to Subsection J.5 of this Section. The tree replacement security must consist of: a. A cash deposit to be held in escrow by the City; b. An irrevocable letter of credit issued by a lender authorized to issue the letter by any state or by the United States; c. A bond with good and sufficient surety; or d. Another form of security approved by the City Manager. 2. Amount. The amount of the tree replacement security will be determined by the City Manager or his/her designee and must be equal to three (3) times the total actual cost of strictly complying with and fully implementing the tree replacement plan, with any applicable adjustment for cost of living increases and/or inflation. Page 30 of 38 PD1.Page 172 of 468 15-O-23 ~13~ 3. Replenishment of security. If, at any time, the City Manager or his/her designee determines that the funds remaining in the tree replacement security are not or may not be sufficient to pay, in full, the total actual costs of strictly complying with and fully implementing the tree replacement plan, then, within ten (10) days following a demand by the City, the applicant must increase the amount of the tree replacement security to an amount determined by the City Manager or his/her designee to be sufficient to pay the uncovered costs. Failure to so increase the amount of the tree replacement security will be grounds for the City to retain or draw down any remaining balance of the tree replacement security. 4. Return of security. Upon completion of the tree replacement plan pursuant to Subsection I.3 of this Section, the tree replacement security, or any remainder thereof , will be returned or released to the applicant. 5. Limited waiver. Where a tree permit application concerns the damage or removal of trees unrelated to construction activity, the City Manager or his/her designee may, modify or waive the requirement for submittal of the tree replacement security if the City Manager or his/her designee determines that the tree replacement security is not necessary for the limited damage or removal and that the purposes of this Section will be fulfilled without submittal of the tree replacement security. JK. Failure to comply. 1. Notice. If, at any time, the City Manager or his/her designee determines that the applicant has failed to comply with or implement the tree replacement plan, the City Manager or his/her designee will notify cause notice of the failure to be served upon the applicant and will order the applicant to fully comply seek compliance with the tree replacement plan within fourteen (14) days following mailing or personal delivery of the notice. The notice must be personally served or sent by certified mail, return receipt requested, to the applicant and must notify the applicant that, absent an appeal pursuant to Subsection K.3 of this Section, unless full compliance with the tree replacement plan is achieved within fourteen (14) days from the date of mailing or personal delivery of the notice, the City may proceed to perform or cause to be performed work the City Manager or his/her designee determines necessary to achieve full compliance with the tree replacement plan. 2. Opportunity to comply. Absent an appeal pursuant to Subsection K.3 of this Section, within thirty (30) fourteen (14) days following mailing or personal delivery of the required notice, the applicant must take action as is necessary to strictly comply with and implement the tree replacement plan. Page 31 of 38 PD1.Page 173 of 468 15-O-23 ~14~ 3. Appeal. Within fourteen (14) days following personal delivery or mailing of the required notice, the applicant may appeal the City Manager or his/her designee's determination by filing an a written notice of appeal with the City Manager or designee. The filing of an appeal will toll the thirty-day period in which the applicant is required to take action pursuant to Subsection K.2 of this Section from the date on which the City Manager receives the applicant's notice of appeal. Upon receipt of a notice of appeal, the City Manager or designee will review all reliable and relevant documents and information pertaining to the City Manager or his/her designee's determination appeal. The City Manager or designee must render a written decision on the appeal no later than fourteen (14) thirty (30) days after the City Manager receives the written notice receipt of an appeal. The City Manager or designee must notify the applicant of the City Manager's decision within two (2) days after the decision and must provide the applicant a copy of the decision. The action taken by the City Manager or designee will be final. The tolling of the thirty-day period will cease upon the applicant's receipt or notice of the City Manager's decision. 4. City right to complete work. If the applicant neglects or refuses to fully comply with and implement the tree replacement plan within the thirty-day period during planting season pursuant to this Subsection, then the City Manager or his/her designee, with the consent of the City Manager, and, if applicable, upon the denial of any applicable appeal, will be authorized to perform or to cause to be performed enter into a contract to perform work necessary to ensure strict compliance with and full implementation of the tree replacement plan. The City Manager or his/her designee will have the right to deduct, liquidate, draw down, or apply an amount equivalent to three (3) times the actual costs of the work from the tree replacement security, as well as to exercise all other rights and remedies available to the City, including, without limitation, any applicable lien rights. SECTION 6: Section 7-8-8-8, “Tree Protection Plan,” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-8. – TREE PROTECTION PLAN. A. Plan required. If a regulated activity includes construction activity within twenty-five (25) feet of any public or private tree, a tree preservation permit will include a protection plan for any impacted public or private trees. Guidelines for these protections will be included in the Tree Canopy Preservation Policy,, the applicant must, in addition to the tree replacement plan, submit a tree protection plan with the tree p ermit application. Page 32 of 38 PD1.Page 174 of 468 15-O-23 ~15~ B. Construction activity area. The construction activity area is the area of the subject property that is the smallest area reasonably needed to undertake the proposed construction activity as determined by the City Manager or his/her designee. The construction activity area must include the entire area impacted affected by the proposed construction activity and must also include any access route across the public right-of-way and the private tree preservation area. Construction activity must not be conducted or staged in any area of the subject property located outside the construction activity area. No excess soil, additional fill, liquids, or any construction materials or debris may be placed or located outside the construction activity area. Any temporary buildings, structures, and driveways constructed for or associated with the construction activity must be located so as to reasonably involve the least amount of damage or removal of trees, but must nevertheless be consistent with minimum building setback requirements of this Code. C. Contents required for of plan. A tree protection plan must consist of a site plan of the subject property upon which the information described in this Subsection must be graphically and accurately marked. 1. Location of the subject property, including street address and legal description. 2. Existing and proposed contours of the lot on which the construction activity is to take place. 3. 2. Existing and proposed buildings or structures on the lot. 4. 3. Proposed building elevations, if applicable. 5. 4. Proposed work access areas and routes. 6. 5. The name and contact information of the general contractor or project representative, if any, responsible for the proposed construction activity. 7. 6. A demonstration of the ways in which the applicant will ensure that the tree protection required by this Section will be achieved. 8. 7. A diagram of the trees on and around inventory for the subject property, consisting of a list of the following trees, identified by tag number: a) all the existing protected trees Protected Trees on the subject property; b) all trees Protected Trees on adjacent properties that are within twenty-five (25) ten (10) feet of the construction activity property line or that have a critical root zone extending into the subject property; and c) all public trees adjacent to the subject property or that may be impacted by any regulated activity. ; d) all Protected tTrees likely or proposed to be removed or damaged during construction must be labeled; e) trees must be labeled with distances to all existing and proposed infrastructure; f) all other requirements as required by the Tree Canopy Preservation Policy. The tree inventory must list, without limitation, the Page 33 of 38 PD1.Page 175 of 468 15-O-23 ~16~ following data for each tree: Tag number, species, size in DBH dbh, condition rating, form rating, and any observed problems. 9. A tree survey for the subject property, which depicts the location and tag number of each tree described in the tree inventory. The tree survey must include, without limitation, a legend referencing the tag number, DBH dbh, species, general condition, and proposed disposition of existing protected trees located on or near the subject property and trees other than protected trees that are reasonably likely to be damaged or removed during the construction activity. The tree survey must also depict the planned location of all proposed trees to be planted or replanted on or near the subject property pursuant to the tree replacement plan. 10. An action plan for the subject property, consisting of a listing of the trees on the subject property, in chart form, that identifies each tree by tag number and shows, for each tree, the following information: Species, size in DBH dbh, condition, form, percent of critical root zone saved, and the anticipated damage, removal, tree protection measures, or other action to be taken regarding each tree. 11. 8. Detailed specifications for maintenance and protection of pProtected trees and for the maintenance and protection of trees other than pProtected tTrees that are reasonably likely to be damaged or removed during implementa tion of the proposed construction activity, including, without limitation, proposed measures such as construction pruning, root pruning, critical root zone protection, installation of a retaining wall or high visibility fencing, and auguring of utility lines when auguring is determined by the City Manager or his/her designee to be necessary to improve the chances of tree survival. 12. 9. Detailed specifications for tree protection fencing on the subject property, to be placed at a minimum: a) along the property frontage from property line to property line to completely separate the construction activity area; and b) around the critical root zone of each protected tree. These specifications must also include the identification and clear delineation on the site plan of the construction activity area and the tree protection area and their respective perimeters. D. Protection area. The tree protection area is the area of the subject property not included in the construction activity area. No construction activity may be conducted in the tree protection area. All reasonable measures and protective materials must be employed to preserve and safeguard trees located within the tree protection area. Protective materials must include, without limitation, the temporary i nstallation of high visibility fencing or other similar materials in the sizes and at the locations specifically approved by the City Manager or his/her designee. All protective measures and materials must be in place and approved by the City Manager or his/her designee prior to the commencement of any construction activity. Protective materials may not be removed until the City Manager or his/her designee approves the removal after the completion of all construction activity. No attachments, fences, or wires, other than Page 34 of 38 PD1.Page 176 of 468 15-O-23 ~17~ those approved for bracing, guying, or wrapping, may be attached to any pProtected tTree during the construction activity. E. Stop work order. 1. If the protective measures and materials required by this Section, or any other related measures or materials otherwise required by this Section, are not fully implemented and completely constructed prior to commencement of construction activity, the City Manager or his/her designee may issue a stop work order until the applicant fully complies with the requirements of this Section. 2. If protective measures and materials constructed and employed on the subject property are not adequately maintained in a manner that protects pProtected tTrees and the tree protection area, the City Manager or his/her designee may issue a stop work order until the measures and materials are repaired, restored, and constructed to the satisfaction of the City Manager or his/her designee. SECTION 7: Section 7-8-8-9, “Inspections and Surveys,” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-9. – INSPECTIONS AND SURVEYS The City Manager or his/her designee will, on a regular basis, conduct inspections and surveys as necessary to monitor the trees in the City and to determine the existence, nature, and extent of violations of this Section. SECTION 8: Section 7-8-8-10, “Appeals,” of the Evanston City Code of 2012, as amended, is hereby amended as follows: 7-8-8-10. – VARIATIONS AND APPEALS. A. Applications for variations shall be reviewed and decided in accordance with the following procedure: 1. Public Hearing: Upon receipt of a completed application for a variation, the Human Services Committee shall review at a regularly scheduled public meeting. 2. Public Notices: A sign shall be posted on the property for a minimum of ten (10) working days prior to the public meeting indicating the place, time and date of the meeting. Page 35 of 38 PD1.Page 177 of 468 15-O-23 ~18~ 3. Standards for Granting Variations: Variations may be authorized by the Human Services Committee upon making findings that the proposed variation satisfies the following standards: a. The practical difficulty is not self-created. b. The requested variation will not have a substantial adverse impact on the use, enjoyment or property values of adjoining properties. c. The requested variation is in keeping with the comprehensive general plan and other adopted plans. d. The requested variation is consistent with the preservation policies set forth in the comprehensive general plan. e. The requested variation requires the least deviation from the applicable regulation among the feasible options identified. 2. Human Services Committee Decision: Following the review of the application materials, the Human Services Committee shall either approve, approve with conditions, or deny the application for a variation. A. Overview. The appeal procedure is provided as a safeguard against arbitrary, ill considered, or erroneous administrative decisions. It is intended to avoid the need for resort to legal action by establishing local procedures to review and correct administrative errors. It is not, however, intended as means to subvert the clear purposes, meanings, or intents of this Section or the rightful authority of the City Manager or his/her designee to enforce the requirements of this Section. To these ends, the reviewing body should give all proper deference to the spirit and intent embodied in the language of this Section and to the reasonable interpretations of that language by those charged with the administration of this Section. B. Appeals to City Manager. Appeals from any decision of the City Manager or his/her designee may be taken by an applicant or any other person adversely affected by the decision by filing a written notice of appeal with the City Manager within five (5) days following receipt or notice of the City Manager or his/her designee's decision. Upon receipt of the written notice of appeal, the City Manager will review the relevant evidence, documents, or information, and may receive and consider new evidence. The City Manager or designee will render a recommendation written decision and transmit such decision recommendation to the City Council at their next regularly scheduled meeting. Upon receipt of the recommendation, City Council will review the relevant evidence, documents, or information and may receive and consider new evidence, and make a decision. The decision of the City Council will be final. to the appealing party within fourteen (14) days after receipt of the written notice of appeal. The decision of the City Manager will be final except for appeals to the City Council pursuant to Su bsection 7-8-8-7.C of this Section. C. Final appeal to City Council. In cases concerning tree replacement requiring a replacement rate pursuant to Subsection 7-8-8-7.C of this Section of one hundred (100) Page 36 of 38 PD1.Page 178 of 468 15-O-23 ~19~ inches or more, a party may appeal the City Manager's decision to the City Council within fourteen (14) days after its transmittal to that party by filing a written notice of final appeal with the City Council. Upon receipt of the written notice of final appeal, the City Council will review the relevant evidence, documents, or information and may receive and consider new evidence. Within thirty (30) days after receipt of the written notice of final appeal, the City Council will render a written decision at a regularly scheduled meeting. Such decision may reverse, affirm, or modify, in whole or in part, the action appealed from and may include such order or determination as, in the opinion of the City Council, is proper to be made in the circumstances. If no regularly scheduled meeting occurs within thirty (30) days of receipt of the notice of final appeal, the City Council will render its written decision at the next regularly scheduled meeting thereafter. The written decision of the City Council will be final. D. C. Stay of regulated activities. The filing of a written notice of appeal pursuant to this Section will operate as a stay of the regulated activities related to that appeal, and no such regulated activity may proceed until a final decision is rendered on the appeal pursuant to this Section. SECTION 9: This ordinance shall be in full force and effect as of 12:00 a.m. June 1, 2024. SECTION 10: All ordinances or parts of ordinances in conflict herewith are hereby unconditionally repealed in their entirety. The terms and provisions of this Ordinance shall be liberally construed so as to effectuate the purposes set forth in the recitals to this Ordinance. Each and every section in this Ordinance is to be construed and interpreted severally. SECTION 11: The findings in this Ordinance, and the legislative Record, are declared to be prima facie evidence of the law of the City of Evanston and shall be received in evidence as provided by the Illinois Compiled Statutes and the courts of the State of Illinois. SECTION 12: If any provision of this Ordinance or application thereof to any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity Page 37 of 38 PD1.Page 179 of 468 15-O-23 ~20~ shall not affect other provisions or applications of this Ordinance that can be given eff ect without the invalid application or provision, and each invalid provision or invalid application of this Ordinance is severable. Introduced: _________________, 2023 Adopted: ___________________, 2023 Approved: __________________________, 2023 _______________________________ Daniel Biss, Mayor Attest: _______________________________ Stephanie Mendoza, City Clerk Approved as to form: ______________________________ Alexandra B. Ruggie, Interim Corporation Counsel Page 38 of 38 PD1.Page 180 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of the Planning and Development Committee From: Melissa Klotz, Zoning Administrator CC: Elizabeth Williams, Planning Manager; Sarah Flax, Community Development Director Subject: Ordinance 75-O-23, Special Use for a Convenience Store, Dempster Snack Shop, and a Special Use for a Type 2 Restaurant, Windy City Flavors, in the B1 Business District at 1806-1808 Dempster Street Date: September 11, 2023 Recommended Action: The Land Use Commission recommends the adoption of Ordinance 75-O-23, a Special Use for a Convenience Store, Dempster Snack Shop, and a Special Use for a Type 2 Restaurant, Windy 1806at District B1 the in Flavors, City Business -De1808 The mpster Street. Convenience Store (existing) incurred a variety of Health Department violations over the past year. However, recent inspections have found compliance with all City regulations; therefore, the proposed special uses meet the Standards for Approval for special uses. CARP: N/A Council Action: For Action Summary: Applicant Danielle Dean is a born and raised Evanstonian who prides himself on active community involvement, including founding the Save the Youth Organization, mentoring local youth, and hosting weekly activities for vulnerable populations. The Applicant envisions providing businesses that serve a wide network of youth in a safe and comfortable welcoming environment. independent two for approval The special seeks Applicant use businesses/storefronts as follows: Dempster Snack Shop: 1806 Dempster Street – Special Use Ordinance 120-O-21 approved a Convenience Store, Dempster Snack Shop, in December 2021. The approval included conditions for employee PD2.Page 181 of 468 parking and a bicycle rack. The business has been the source of numerous complaints to the City, and Health Code violations have been cited. In lieu of proceeding with the violation process that may include daily fines or revocation of the existing special use, new Special Use approval is required for the existing Convenience Store in conjunction with the newly p roposed Type 2 Restaurant at the other storefront on the same property. Dempster Snack Shop is a roughly 300 square-foot space that is currently open from 8 am to 7 pm, seven days a week, though sometimes it is open until 9 pm. The Convenience Store holds a tobacco license, and less than 50% of sales/retail area is related to tobacco items. There are two parking spaces available for use for employees and/or customers in the private parking lot that is adjacent to the building. Garbage and recycling are pi cked up regularly behind the building, and deliveries to the business are made by regular passenger vehicles (no trucks). There is a Dempster Snack Shop food truck associated with the business, which is not currently licensed by the Health Department and often parks on the residential street or in front of the business on Dempster. The Applicant previously hoped to expand sales items at the Convenience Store and add unpackaged food items. Such food items trigger additional food safety equipment, such as a three-compartment sink, which the space does not have, nor have room for. When the adjacent commercial space became vacant when Gamester’s Bay closed, the Applicant shifted the unpackaged food item business model to a separate restaurant business that cou ld be located in the vacant space, where a three-compartment sink already exists. Windy City Flavors: 1808 Dempster Street – The Applicant proposes to operate a (quick-serve style) Type 2 Restaurant, Windy City Flavors. The commercial space is approximately 300 square feet in size, including the kitchen storage and prep area. The restaurant will feature limited food items such as hot dogs, Polish sausages, salads, nachos, pre -cooked pizza, and other food items that do not require a full commercial kitchen or black-iron hood/ductwork. The interior space features counter seating for up to 5 customers at one time. A Type 2 Restaurant is typically eligible for Administrative Review Use. However, when filed in conjunction with another special use, an Administrative Review Use is not eligible and instead requires special use approval. The Applicant proposes hours of operation from 11am – 7pm Monday to Thursday, 11am to midnight Friday to Saturday, and the business will be closed on Sundays. The restaurant will be staffed by one employee per shift. Employees can park in the adjacent parking lot. Garbage and recycling pickup are at the rear of the building, and deliveries to the restaurant will occur via regular passenger vehicles. To-go containers will be cardboard or other recyclable material. No exterior changes to the building are proposed other than window signage. Staff Review The Special Use applications were reviewed by staff, primarily to establish appropriate conditions for operation that will ensure all City regulations and requirements are met, violations do not habitually occur, the businesses do not create nuisance issues for the neighborhood, and appropriate recourse if such issues or violations do occur. If the Special Uses are approved, the following conditions should be considered and are stated within Ordinance 75 - O-23: Page 2 of 12 PD2.Page 182 of 468 1. Hours of operation shall not exceed 7am - 11pm, seven days a week, at both businesses. 2. Entry to both businesses shall remain open/unlocked during regular business hours and shall not use buzzer entry. 3. The outdoor cooking of food is strictly prohibited, whether for customers or employees. 4. Use of the public sidewalk and right-of-way area for unlicensed block parties, events, and loitering is prohibited. 5. Sustainability measures are required, including recycling for employees and customers and the use of recyclable or compostable to-go containers. 6. A food truck shall not operate in relation to either business without an approved license from the Health Department. 7. No food truck that is related to either business shall park in violation of City Ordinances, including being prohibited from parking on residential streets, within 100 feet of another restaurant, or on streets where commercial vehicle parking is prohibited. 8. One dumpster is required for refuse rather than two due to the limited space behind the building. The dumpster shall not overflow. A separate dumpster shall exist for residential use at the property. 9. Re-review of the special use approval by staff may occur after six months of operation, at which time conditions may be reevaluated, reduced, or expanded. 10. Windows must remain clear and not blocked by shelves or unapproved signage. 11. Reflective coverings are not allowed on any windows or doors. 12. The convenience store shall not handle or sell unpackaged food. 13. The special uses may be deemed invalid if any of the following issues occur: recurrence of any previous Health Code violation cited at the property, substantial verified violations of the Property Maintenance Code occur, substantial police activity occurs at the property if the property is deemed a nuisance premise under the Evanston City Code, and/or if conditions of this special use ordinance are not adhered to. 14. Substantial compliance with the documents and testimony on record. 15. Recordation of the special use ordinance with the Cook County Recorder of Deeds is required prior to operation. Legislative History: May 24, 2023 - The Land Use Commission considered the requests in conjunction with the violations noted by the Health Dept. Commissioners determined additional inspections should occur to determine if violations remain ongoing or if consistent compliance could be achieved. The request was continued to the June 28, 2023, LUC meeti ng to allow time for additional inspections. Land Use Commission Packet (p.37) - May 24, 2023 Additional Health Dept. Correspondence/Inspection Reports - May 24, 2023 Land Use Commission Actions - May 24, 2023 Land Use Commission Video - May 24, 2023 June 28, 2023 - The Land Use Commission hearing was canceled due to a lack of quorum. Page 3 of 12 PD2.Page 183 of 468 July 12, 2023 - The Land Use Commission reviewed updated inspection reports that found no violations at the property. With no violations found, the Commission determined the Sta ndards for Approval were met when considered with the aforementioned conditions and recommended unanimous approval with the 15 conditions noted above to ensure future compliance with all City regulations. Land Use Commission Packet (p. 12) - July 12, 2023 Land Use Commission Actions - July 12, 2023 Alternatives: Ordinance 75-O-23 was introduced at the August 28, 2023, City Council meeting. Attachments: 75-O-23 Approving SUP for Convenience Store and Type 2 Restaurant at 1806 -1808 Dempster Page 4 of 12 PD2.Page 184 of 468 08/28/2023 75-O-23 AN ORDINANCE Granting A Special Use Permit for a Convenience Store Located at 1806 Dempster Street and A Special Use Permit for A Type 2 Restaurant Located at 1808 Dempster Street, in the B1 Business District WHEREAS, the City of Evanston is a home-rule municipality pursuant to Article VII of the Illinois Constitution of 1970; and WHEREAS, as a home rule unit of government, the City has the authority to adopt legislation and to promulgate rules and regulations that protect the publ ic health, safety, and welfare of its residents; and WHEREAS, Article VII, Section 6(a) of the Illinois Constitution of 1970, states that the “powers and functions of home rule units shall be construed liberally,” was written “with the intention that home rule unit be given the broadest powers possible” (Scadron v. City of Des Plaines, 153 Ill.2d 164, 174-75 (1992)); and WHEREAS, it is a well-established proposition under all applicable case law that the power to regulate land use through zoning regulations is a legitimate means of promoting the public health, safety, and welfare; and, WHEREAS, Division 13 of the Illinois Municipal Code (65 ILCS 5/11 -13-1, et seq.) grants each municipality the power to establish zoning regulations; and, WHEREAS, pursuant to its home rule authority and the Illinois Municipal Code, the City has adopted a set of zoning regulations, set forth in Title 6 of the Evanston City Code of 2012, as amended (“the Zoning Ordinance”); and Page 5 of 12 PD2.Page 185 of 468 75-O-23 ~2~ WHEREAS, Danielle Dean, lessee (“the Applicant”), requests approval of a Special Use Permit for a an existing Convenience Store at 1806 Dempster Street, currently in operation with approved Special Use Ordinance 120-O-21, and a new Special Use Permit for a Type 2 Restaurant at 1808 Dempster Street, Windy Ci ty Flavors, in the B1 Business District, all of which are located at the property commonly known as 1806-1808 Dempster Street, legally described and attached by reference herein as Exhibit A; and WHEREAS, pursuant to Subsection 6-9-2-3, a Convenience Store is an allowed Special Use in the B1 Business District, and pursuant to Subsection 6-9-2-2.5, a Type 2 Restaurant is an Administrative Review Use in the B1 Business District, and pursuant to Subsection 6-9-2-3, an Administrative Review Use is an allowed Special Use in the B1 Business District; and WHEREAS, following due and proper publication of notice in Pioneer North, a suburban publication of the Evanston Review, not less than fifteen (15) nor more than thirty (30) days prior thereto, and following written notice to all property owners within 500 feet of the Subject Property, and following the placement of signs on the Subject Property not less than ten (10) days prior thereto, the Evanston Land Use Commission conducted public hearings on May 24, 2023 and July 12, 2023, in compliance with the provisions of the Illinois Open Meetings Act (5 ILCs 120/1 et seq.) on the application for Special Use Permits for a Convenience Store and a Type 2 Restaurant, filed as zoning case no. 23ZMJV-0028; and Page 6 of 12 PD2.Page 186 of 468 75-O-23 ~3~ WHEREAS, after having considered the evidence presented, including the exhibits and materials submitted, and public testimony provided, with respect to the Special Use Permits pursuant to Section 6-3-5-10 of the Code, the LUC found that: 1. Is one of the listed special uses for the zoning district in which the property lies: A convenience store and Type 2 restaurant are approved uses within the B1 District. 2. Complies with the purposes and the policies of the Comprehensive General Plan and the Zoning ordinance: A convenience store and Type 2 restaurant that utilize the business space aligns with the goals and standards of the plan, so the standard is met. 3. Does not cause a negative cumulative effect in combination with existing special uses or as a category of land use: The minimal impact standard is met because the business’s size and the nature of its offerings suggest that the impact on the neighborhood will be minimal. 4. Does not interfere with or diminish the value of property in the neighborhood: A functioning thriving business in use in the neighborhood increases values, so the standard was found to be met. 5. Is adequately served by public facilities and services: The standard was found to be met. 6. Does not cause undue traffic congestion: The standard was found to be met. 7. Preserves significant historical and architectural resources: There is no change to the outside of the building so that standard is met. 8. Preserves significant natural and environmental resources: There is no change to the outside of the building so that standard is met. 9. Complies with all other applicable regulations of the district in which it is located and other applicable ordinances, except to the extent such regulations have been modified through the planning development process or the grant of a variation : They will be required to be licensed and monitored through the Health Department which is included as standard language of code and regulation compliance in the final ordinance, so the standard is met. WHEREAS, after making its findings as set forth herein, the LUC recommended approval of the requested Special Uses pursuant to Sections 6-3-5-7 and 6-3-5-10 of the Zoning Ordinance by a vote of nine (9) “yes” votes and zero (0) “no” Page 7 of 12 PD2.Page 187 of 468 75-O-23 ~4~ votes to the Planning and Development Committee (“P & D Committee”) of the City Council; and WHEREAS, on August 28, 2023, the Planning and Development (“P&D”) Committee of the City Council held a meeting, in compliance with the provisions of the Open Meetings Act and the Zoning Ordinance, received input from the public, carefully considered the findings and recommendation for approval of the Land use Commission, and recommended approval thereof by the City Council; and WHEREAS, at its meetings on August 28, 2023 and September 11, 2023, held in compliance with the Open Meetings Act and the Zoning Ordinance, the City Council considered the recommendation of the P&D Committee, received additional public comment, made certain findings, and adopted said recommendation; and WHEREAS, it is well-settled law that the legislative judgment of the City Council must be considered presumptively valid (see Glenview State Bank v. Village of Deerfield, 213 Ill. App.3d 747) and is not subject to courtroom fact-finding (see National Paint & Coating Ass’n v. City of Chicago, 45 F.3d 1124). NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT: SECTION 1: The foregoing recitals are found as fact and incorporated herein by reference. SECTION 2: Pursuant to the terms and conditions of this ordinance, the City Council hereby grants the Special Use Permits, as applied for in zoning case no. 23ZMJV-0028 for a Convenience Store and Type 2 Restaurant in the B1 Business District. Page 8 of 12 PD2.Page 188 of 468 75-O-23 ~5~ SECTION 3: Pursuant to Subsection 6-3-5-12 of the Zoning Ordinance, the City Council imposes the following conditions on the aforementioned zoning relief granted hereby, being Special Use Permits for a Convenience Store and Type 2 Restaurant requested under zoning case no. 23ZMJV-0028, which may be amended by future ordinance(s), and violation of any of which shall constitute grounds for penalties or revocation of said Special Use Permit pursuant to Subsections 6-3-10-5 and 6-3-10-6 of the Zoning Ordinance: 1. Hours of operation shall not exceed 7 am – 11 pm, 7 days a week, at both businesses. 2. Entry to both businesses shall remain open/unlocked during regular business hours and shall not use buzzer entry. 3. The outdoor cooking of food is strictly prohibited, whether for customers or employees. 4. Use of the public sidewalk and right-of-way area for unlicensed block parties, events, and loitering is prohibited. 5. Sustainability measures are required including recycling for employees and customers and use of recyclable or compostable to-go containers. 6. A food truck shall not operate in relation to either business without an approved license from the Health Department. 7. No food truck that is related to either business shall park in violation of City Ordinances, including being prohibited from parking on residential streets, within 100 feet of another restaurant, or on streets where commercial vehicle parking is prohibited. 8. One dumpster is required for refuse rather than two, due to the limited space behind the building. The dumpster shall not overflow. A separate dumpster shall exist for the residential use at the property. 9. Re-review of the special use approval by staff may occur after six months of operation, at which time conditions may be reevaluated, reduced, or expanded. 10. Windows must remain clear and not blocked by shelves or unapproved signage. 11. Reflective coverings are not allowed on any windows or doors. 12. The convenience store shall not handle or sell unpackaged food. 13. The special uses may be deemed invalid if any of the following issues occur: recurrence of any previous Health Code violation cited at the property, substantial verified violations of the Property Maintenance Code Page 9 of 12 PD2.Page 189 of 468 75-O-23 ~6~ occur, substantial policy activity occurs at the property, if the property is deemed a nuisance premises under the Evanston City Code, and/or if conditions of this special use ordinance are not adhered to. 14. Substantial compliance with the documents and testimony on record is required. 15. Recordation of the special use ordinance with the Cook County Recorder of Deeds is required prior to operation. SECTION 4: When necessary to effectuate the terms, conditions, and purposes of this ordinance, “Applicant” shall be read as “Applicant’s tenants, agents, assignees, and successors in interest.” SECTION 5: This ordinance shall be in full force and effect from and after its passage, approval, and publication in the manner provided by law. SECTION 6: All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 7: If any provision of this ordinance or application thereof to any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this ordinance that can be given effect without the invalid application or provision, and each invalid provision or invalid application of this ordinance is severable. SECTION 8: The findings and recitals contained herein are declared to be prima facie evidence of the law of the City and shall be received in evidence as provided by the Illinois Compiled Statutes and the courts of the State of Illinois. Page 10 of 12 PD2.Page 190 of 468 75-O-23 ~7~ Introduced: _________________, 2023 Adopted: ___________________, 2023 Approved: __________________________, 2023 _______________________________ Daniel Biss, Mayor Attest: _______________________________ Stephanie Mendoza, City Clerk Approved as to form: ______________________________ Alexandra Ruggie, Interim Corporation Counsel Page 11 of 12 PD2.Page 191 of 468 75-O-23 ~8~ EXHIBIT A LEGAL DESCRIPTION LOT 9 IN BLOCK 1 OF GOLEE’S RESUBDIVISION OF BLOCKS 4,5, AND 8 IN CHASE AND PITNER’S ADDITION TO EVANSTON, BEING A SUBDIVISION OF THE NORTHWEST ¼ OF THE NORTHEAST ¼ OF SECTION 24, AND THE SOUTH ½ OF THE SOUTHWEST ¼ OF THE SOUTHEAST ¼ (EXCEPT THE NORTH 71 ½ FEET THEREOF) IN SECTION 13, TOWNSHIP 41 NORTH, RANGE 13, EAST OF THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS. PIN: 10-24-200-007-0000 Commonly Known As: 1806-1808 Dempster Street, Evanston, Illinois Page 12 of 12 PD2.Page 192 of 468 Memorandum To: Honorable Mayor and Members of the City Council CC: Members of the Human Services Committee From: Alison Leipsiger, Policy Coordinator Subject: Resolution 53-R-23, Extending the Effective Date of Ordinance 24 -O- 23, the Evanston Fair Workweek Ordinance, to January 1, 2024. Date: September 11, 2023 Recommended Action: Staff recommends City Council adoption of Resolution 53-R-23, Extending the Effective Date of Ordinance 24-O-23, the Evanston Fair Workweek Ordinance, to January 1, 2024. Council Action: For Action Summary: City Council passed a Fair Workweek Ordinance (24-O-23) in May 2023. As in most localities that have passed Fair Workweek ordinances in the past, Evanston intends to grant a grace period for covered employers to implement the changes necessary to comply with the ordinance. Fair workweek ordinances, also known as fair or predictable scheduling ordinances, aim to give employees more predictability in their schedules to be able to accommodate everyday needs, including securing stable childcare, attending doctor appointments, holding down second jobs, pursuing higher education, or managing family and caregiving responsibilities. Evanston's Fair Workweek ordinance requires certain employers to: • Provide employees with 14 days' notice of their work schedules; • Compensate employees for changes or cancellations to their scheduled shifts that occur with less than 14 days' notice; • Offer additional hours to existing employees before hiring new part-time employees and • Provide additional pay for employees who agree to work "clopening" shifts that start less than 11 hours after the last shift ends. The ordinance also protects employees against retaliation for exercising their rights to stable and predictable schedules. HS1.Page 193 of 468 The ordinance applies to employers in Evanston who have 100 or more employees globally, including franchises, in one of the following industries: • Hospitality • Retail • Warehouse Services • Manufacturing • Building Services Employers in the Food Service and Restaurant industries must have at least 30 locations globally and at least 200 employees to be covered by the ordinance. As the City continues to develop Rules and Regulations, covered employers, specifically, those who use technology to track their employees' time, need to make the necessary adjustments to comply. Staff is proposing January 1, 2024, as the new compliance date. Legislative History: The City Council adopted Ordinance 24-O-23 on May 22, 2023. Attachments: Resolution 53-R-23 Extending the Effective Date of the Evanston Fair Workweek Ordinance Page 2 of 4 HS1.Page 194 of 468 09/11/2023 53-R-23 A RESOLUTION Extending the Effective Date of Ordinance 24-O-23, the Evanston Fair Workweek Ordinance, to January 1, 2024 WHEREAS, the City of Evanston City Council passed ordinance 24-O-23, the Evanston Fair Workweek Ordinance on May 22, 2023; and WHEREAS, the Fair Workweek Ordinance was set to be implemented on September 1, 2023; and WHEREAS, after receiving significant feedback from local businesses, the Evanston City Council wishes to grant a “grace period” until January 1, 2024 for implementation of the Evanston Fair Workweek Ordinance; and WHEREAS, the City Council finds this grace period to be in the best interest of the City of Evanston. NOW BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT: SECTION 1: The foregoing recitals are hereby found as fact and incorporated herein by reference. SECTION 2: The effective date for Ordinance 24-O-23 is amended from September 1, 2023 to January 1, 2024. SECTION 3: This Resolution 53-R-23 shall be in full force and effect from and after its passage and approval in the manner provided by law. Page 3 of 4 HS1.Page 195 of 468 53-R-23 ~2~ _______________________________ Daniel Biss, Mayor Attest: ______________________________ Stephanie Mendoza, City Clerk Adopted: __________________, 2023 Approved as to form: ______________________________ Alexandra B. Ruggie, Interim Corporation Counsel Page 4 of 4 HS1.Page 196 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Alison Leipsiger, Policy Coordinator Subject: Ordinance 56-O-23, Adding Title 1, Chapter 13, Section 5, "Small Donor Matching System for Fair Elections" Date: September 11, 2023 Recommended Action: Councilmember Geracaris and the Rules Committee recommend adoption of Ordinance 56 -O- 23, creating a Small Donor Matching Fund for Fair Elections. CARP: N/A Council Action: For Introduction Summary: Ordinance 56-O-23 creates a Small Donor Democracy Matching System for Fair Elections. The following information reflects the current draft that was passed out of Rules The Small Donor Matching system sets out a maximum allocation for the fund of one -fortieth of a percent of the Evanston annual budget or $68,750, whichever is greater. Ordinance 56 -O- 23 also allocates $50,000 additional dollars to the City Clerk's budget p er election cycle in order to hire attorneys and/or accountants to carry about the Clerk duties as required by this ordinance. The Ordinance at this time only creates the matching small donor fund for those candidates running for the office of Mayor. The Ordinance also sets out certain criteria for a candidate to be eligible for the small donor matching, limits the maximum amount a candidate can receive from any one source to $150 dollars, and sets numerous disclosure requirements pertaining to the use of the funds. Ordinance 56-O-23 sets out additional duties for the City Clerk to manage and oversee the small donor matching funds, which includes oversight of the disclosures from the candidates and creating rules and regulations for the administration of this ordinance. It also empowers R1.Page 197 of 468 the City Clerk to investigate all matters relating to the performance of its functions and any other matter relating to the proper administration of Ordinance 56 -O-23. Ordinance 56-O-23 provides for public campaign financing program penalties but does not specify what these penalties are. This section of the ordinance allows any member of the public to have standing to file a complaint alleging a violation of this ordinance, which may be problematic. Generally, only the City of Evanston has standing to bring about a charge alleging a violation of its Ordinances. A potential new draft is attached and makes the following changes: 1. throughout.changes Voice Choice Ranked (RCV) language original Reinstated throughout the ordinance to allow for the possibility that RCV will not be implemented in time for the next election. Affected provisions: 1-13-5-1 (“Primary Consolidated Election”; “Election Cycle”), 1-13-6A, 1-13-6B, 1-13-5-8A, 1-13-5-9C. 2. 1-13-5-1. Definition of "Qualifying Period." Shortened the qualifying period, starting it on October 1 before a consolidated election year instead of at the beginning of the election cycle. 3. 1-13-5-1. Other definitions. Added definition of "Primary Consolidated Election" in case RCV is not implemented, and changed definition of "Election Cycle" to better align with the program given the new Qualifying Period. Added a definition of "Independent Expenditure" because the term is referenced in another part of the ordinance; does not affect ordinance substance. 4. 1-13-5-3A. Percentage of budget for funds allocation. The previous draft allocated $68,750/year or 1/40 of a percent, whichever was greater. This would have resulted in a significantly higher allocation than $68,750 because of the recent increase in Evanston's budget. The new version accounts for that by reducing the budget allocation percentage from 1/40 of a percent to 1/60 of a percent. 1/60 of a percent of the 2023 budget is $65,333. For now, the allocation will be $68,750/year since that is greater than $65,333. 5. 1-13-5-5D. Contributions before the qualifying period. Given the newly shortened qualifying period, added language clarifying that contributions gathered before the qualifying period will not be matched. They will, however, be limited to $150 for participating candidates. 16. -13-5-7A. candidates accept not may participating language clarifying Added that contributions from anyone planning to do business with or planning to seek non -residential zoning variances. accepting Struck provision barring participating candidates from contributions from lobbyists given the current lack of Evanston lobbyist registration. 7. 1-13-6A. Given the newly shortened qualifying period, added language clarifying that only contributions received during the qualifying period will be matched. Also added language clarifying that newly unopposed candidates will not be eligible for matching funds. 8. 1-13-5-11I. Interest on personal loans to campaign committees. Added provision barring participating candidates from collecting interest on personal loans to their campaign committees. 9. 1-13-5-14. Debate sponsors. Added that program debate sponsoring organizations must be "non-endorsing" in addition to nonpartisan. 10. 1-13-5-15C; 1-13-5-16B & C. Administrative Hearing Officer. Shifted investigatory and hearing responsibilities from the Evanston City Clerk to the City's Administrative Hearing Officer. 11. Miscellaneous typos and minor corrections. Page 2 of 36 R1.Page 198 of 468 Legislative History: This item was tabled at the December 5, 2022 Rules Committee Meeting. The Rules Committee recommended approval of Ordinance 56 -O-23 on July 17, 2023, with a 6 to 1 vote. Attachments: Ordinance 56-O-23 Amending Title 1, Chapter 13, Section 5, Small Donor Matching Program Potential New Draft of Ordinance 56-O-23 Amending Small Donor Match Page 3 of 36 R1.Page 199 of 468 06/05/2023 56-O-23 AN ORDINANCE ADDING TITLE 1, CHAPTER 13, SECTION 5, “SMALL DONOR MATCHING SYSTEM FOR FAIR ELECTIONS” WHEREAS, the current campaign finance system available to residents of the City of Evanston is not adequate; and WHEREAS, the current campaign finance system discourages many otherwise qualified candidates from running for office because of the need to raise substantial sums of money to be competitive and to enable them to adequately get their message out to voters; and WHEREAS, the current campaign finance system undermines public confidence in the democratic process and democratic institutions by encouraging candidates to rely unduly on personal wealth, wealthy individuals, and special interests to fund their campaigns; and WHEREAS, the current campaign finance system creates a danger of corruption or undue influence by encouraging elected officials to take money from private interests that are directly affected by governmental actions; and WHEREAS, the current campaign finance system diminishes elected officials’ accountability to their constituents by compelling them to be disproportionately accountable to the relatively small group of contributors who finance their election campaigns; and WHEREAS, the current campaign finance system reduces the opportunity of all citizens to equally and meaningfully participate in the democratic process; and Page 4 of 36 R1.Page 200 of 468 56-O-23 ~2~ WHEREAS, the current campaign finance system disadvantages challengers, because campaign contributors tend to give their money to incumbents, thus causing elections to be less competitive; and WHEREAS, the current campaign finance system b urdens candidates with the rigors of fundraising and thus decreases the time available to carry out their public responsibilities; and WHEREAS, the current campaign finance system Necessitates the creation of a Fair Elections Small Donor Matching System to address these concerns. NOW THEREFORE BE IT ORDAINED, by the Evanston City Council that Title 1, Chapter 13, “Municipal Elections” of the Evanston City Code of 2012, as amended is further amended to include as follows: 1-13-5. - SMALL DONOR DEMOCRACY MATCHING SYSTEM FOR FAIR ELECTIONS. 1-13-5-1. DEFINITIONS. The following words, terms, and phrases, when used in this chapter shall have the meaning ascribed to them in this section, except where otherwise specifically indicated: Candidate. Consistent with the State Election Code (10 ILCS 5/9-1.3) and any regulations issued by the State Board of Elections (all referred to hereafter as the “State Election Code”), any person who seeks nomination for election, election to, or retention in public office. A person seeks nomination for election, election or retention if the person (1) takes the action necessary under the laws of this State to attempt to qualify for nomination for election, election to or retention in public office, or (2) receives contributions or makes Expenditures, or gives consent for any other person to receive contributions or make Expenditures with a view to bringing about their nomination for election or election to or retention in public office. Consolidated Election. Consistent with the State Election Code (10 ILCS 5/2A- 1.1(b), 5/2A-1.1a and 5/2A-1.2(c)) the election for municipal officers, held in odd-numbered years on the first Tuesday in April (unless that election day conflicts with the Page 5 of 36 R1.Page 201 of 468 56-O-23 ~3~ celebration of Passover, in which case it is postponed to the first Tuesday in April following the last day of Passover). Contribution. Consistent with pursuant to the current State Election Code (10 ILCS 5/9-1.4), a. a gift, subscription, donation, dues, loan, advance, deposit of money, or anything of value, knowingly received in connection with the nomination for election, election, or retention of any Candidate or person to or in public office or in connection with any question of public policy; b. a gift, subscription, donation, dues, loan, advance, deposit of money, or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion, or knowledge of a Candidate, a political committee, or any of their agents; c. the purchase of tickets for fund-raising events, including but not limited to dinners, he value of luncheons, cocktail parties, and rallies made in connection with the nomination for election, election, or retention of any person in or to public office, or in connection with any question of public policy; d. a transfer of funds received by a political committee from another political committee; e. the services of an employee donated by an employer, in which case the contribution shall be listed in the name of the employer, except that any individual services provided voluntarily and without promise or expectation of compensation from any source shall not be deemed a contribution; and f. an Expenditure by a political committee made in cooperation, consultation, or concert with another political committee. g. notwithstanding anything in the foregoing to the contrary, the following shall not be Page 6 of 36 R1.Page 202 of 468 56-O-23 ~4~ deemed a “Contribution”: i. the use of real or personal property and the costs of invitations, food, and beverages, voluntarily provided by an individual in rendering voluntary personal services on the individual’s residential premises for Candidate related activities; provided the value of the services so provided does not exceed an aggregate of $150 in a reporting period as the Evanston City Clerk may provide; ii. the sale of any food or beverage by a vendor for use in a Candidate’s campaign at a charge less that the normal comparable charge, if such charge for ruse in a Candidate’s campaign is at least equal to the cost of such food or beverage to the vendor; iii. communications by a corporation to its stockholders and executive or administrative personnel or their families; iv. communications by an association to its members and executive or administrative personnel or their families; v. voter registration or other campaigns encouraging voting that make no mention of any clearly identified Candidate, public question, political party, group or combination thereof; vi. a loan of money by a national or state bank or credit union made in accordance with the applicable banking laws and regulations and in the ordinary course of business, but the loan shall be listed on disclosure reports required by this Ordinance and the State Election Code; however, the use, ownership, or control of any Page 7 of 36 R1.Page 203 of 468 56-O-23 ~5~ security for such a loan, if provided by a person other than the Candidate or their committee, qualifies as a Contribution; or vii. an Independent Expenditure that does not fall under clause (5) of this definition (an “Independent Expenditure”). Coordination. An Expenditure made in cooperation, consultation, or concert with or at the request or suggestion of a Candidate, an authorized committee of a Candidate, a political committee of a political party, or agents of the Candidate or committee, or any payment for any communication which republishes, disseminates or distributes, in whole or in part, any broadcast or any written, graphic, or other form of campaign material prepared by the Candidate or their committee, or their agents. Debate. The moderated reciprocal discussion of issues among Candidates on the ballot for the same office. Election Cycle. Either of the two separate periods defined under the State Election Code (10 ILCS 5/9-1.9(4)), the cycle beginning on July 1 following a Consolidated Election and ending on June 30 following a Consolidated Election. Expenditure. Consistent with the State Election Code (10 ILCS 5/9-1.5), a. a payment, distribution, purchase, loan, advance, deposit, gift of money, or anything of value, in connection with the nomination for election, election, or retention of any person to or in public office or in connection with any question of public policy; b. a payment, distribution, purchase, loan, advance, deposit, gift of money, or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion, or knowledge of a Candidate, a political committee, or any of their agents; or a transfer of funds by a political committee to another political committee. c. “Expenditure” does not include: (a) the use of real or personal Page 8 of 36 R1.Page 204 of 468 56-O-23 ~6~ property and the cost of invitations, food, and beverages, voluntarily provided by an individual in rendering voluntary personal services on the individual’s residential premises for Candidate-related activities; provided the value of the service provided does not exceed an aggregate of $150 in a reporting period as the Evanston City Clerk may provide; or (b) the sale of any food or beverage by a vendor for use in a Candidate’s campaign at a charge less than the normal comparable charge, if such charge for use in a Candidate’s campaign is at least equal to the cost of such food or beverage to the vendor. Fund. The Small Donor Democracy Matching Fund created by Section 5-2 of this Section. Immediate Family. A person’s parents, siblings, spouse and children. Initial Qualifying Contribution. A Qualified Contribution of not less than five dollars and not greater than the initial fifty dollars of any Contribution used for the purpose of determining whether a candidate has raised the minimum number of contributions to participate in the small donor Matching Funds Program under this Ordinance. Matching Funds. Funds paid to a Participating Candidate pursuant to the Matching Funds Program. Matching Funds Program. The small donor democracy matching funds program created by this Ordinance. Nomination Period. The period specified by state law during which Candidates must submit nomination papers for Evanston offices Non-Participating Candidate. Any Candidate who is not a Participating Candidate, including any Candidate who has not qualified for matching funds or who has elected not to participate in the small donor matching system created under this Section. Participating Candidate. A Candidate who qualifies for matching funds under this ordinance and opts to participate in the small donor matching system created under this ordinance. Page 9 of 36 R1.Page 205 of 468 56-O-23 ~7~ Qualified Contribution. A monetary Contribution not greater than the initial fifty dollars of any Contribution made by a Qualified Contributor Qualified Contributor. A natural person resident of Evanston who is eligible under federal law to donate to a political campaign. Qualifying Period. The period beginning the day after the date of the most recent Consolidated Election for the specific office or seat that a Candidate is seeking and ending thirty (30) days prior to the election for which the matching funds are sought. 1-13-5-2. - ESTABLISHMENT OF THE MATCHING FUND. The Evanston City Council shall establish a continuing and non-lapsing “Small Donor Democracy Matching Fund” ( the “Fund”) for the purpose of: A. Providing public financing for the election campaigns of Participating Cand idates; and B. Paying for the administrative and enforcement costs of the Evanston City Clerk related to the Matching Funds Program created by this ordinance. 1-13-5-3. - APPROPRIATIONS TO THE FUND. A. The Evanston City Council shall appropriate $68,750 each year, or one-fortieth of a percent of Evanston’s annual budget to the Fund, whichever is greater. B. Other sources of revenue to be deposited in the Fund shall include: 1) Any funds returned by any Participating Candidate that remain unspent by a Participating Candidate following the date of the election for which they were distributed, in accordance with 1-13-5-12(C). 2) Fines levied against the Candidates for violation of election laws; 3) Voluntary donations made directly to the Fund; 4) Other funds appropriated by the Evanston City Council. C. The Evanston City Council may, by adoption of an ordinance, make an official declaration of fiscal emergency and suspend or reduce the amount of the annual appropriation specified in subsection (A) of this Section. Any such ordinance suspending or reducing the annual appropriation shall be effective for no more than one year. 1-13-5-4. - OFFICES COVERED. Candidates for the office of Mayor shall be eligible to participate in the Matching Funds Program. 1-13-5-5. - ELIGIBILITY FOR MATCHING FUNDS. Page 10 of 36 R1.Page 206 of 468 56-O-23 ~8~ A. To be eligible to be certified as a Participating Candidate, a Candidate must: (1) During the Qualifying Period for the election involved, choose to participate in the Matching Funds Program by filing with the Evanston City Clerk a written application for certification as a Participating Candidate in such form as may be prescribed by the Evanston City Clerk, containing the identity of the Participating Candidate, the office that the Participating Candidate seeks, and the Participating Candidate’s signature, under penalty of perjury, certifying that: a. The Participating Candidate has complied since the last election or the adoption of this Ordinance, and will continue to comply with, the restrictions of this Ordinance during the applicable Election Cycle; (a candidate who has accepted impermissible contributions prior to filing to participate in this program shall return any such impermissible contributions prior to filing to participate in this Matching Funds Program); b. The Participating Candidate’s campaign committee has filed all campaign finance reports required by law during t he applicable Election Cycle to date and that they are complete and accurate; and c. The Participating Candidate shall sign a Participating Candidate contract signifying the candidate’s prior compliance and continuing commitment to comply with the requirements of this ordinance, to comply with the Expenditure and Contribution limits set forth below and in that contract, to comply with the requirements to participate in public forums or debates set forth below and in that contract and to comply with any other requirements set forth in that contract. (2) Meet all requirements of applicable law to be listed on the ballot; (3) Before the close of the Qualifying Period, collect at least 100 Initial Qualifying Contributions for the office of Mayor and each Such Initial Qualified Contribution shall: a. Have the Initial Qualified Contributor’s signature, or an electronic equivalent for any donations received online, signifying that the Initial Qualified Contributor understands that the purpose of the Initial Qualified Contribution is to help the Candidate quality for Matching Funds Program and that the Contribution is made without coercion or reimbursement. b. Be acknowledged by a written receipt, or the electronic equivalent for any donation received on-line, to the Initial Qualified Contributor, with a copy retained by the Candidate. The receipt shall include the Qualified Contributor’s signature, printed name, home address, and telephone number, if any, and the name of the Candidate on whose behalf the contribution is made. c. A Contribution for which a Candidate has not obtained a signed and fully completed receipt, or their electronic equivalents, shall not be counted as an Initial Qualified Contribution for the purpose of satisfying this qualification requirement. Page 11 of 36 R1.Page 207 of 468 56-O-23 ~9~ B. To remain eligible to continue to continue to receive matching funds under this Ordinance, a Candidate must: (1) Maintain such records of all Contributions, receipts and Expenditures as required by the Evanston City Clerk; (2) Obtain and furnish to the Evanston City Clerk any information it may request relating to their campaign Expenditures, Contributions, and Qualified Contributions and furnish such documentation and other proof of compliance with this Ordinance as may be requested by the Evanston City Clerk. (3) Remain in compliance with the requirements set forth in this Ordinance. C. At the earliest practicable time after a Candidate files a written application for certification as a Participating Candidate with the Evanston City Clerk, (in no event exceeding ten business days), the Evanston City Clerk shall certify in writing that the Candidate is or is not eligible. Eligibility can be revoked if the Candidate commits a substantial violation of the requirements of this Ordinance, in which case all Matching Funds granted to the Candidate shall be repaid to the Fund. Such determination shall be made by the Evanston City Clerk after an appropriate hearing, affording due process to the aggrieved party, under rules and regulations to be adopted by the Evanston City Council that further define what constitutes a “substantial violation” and that set forth the procedures to be followed in connection with any such hearing. 1-13-6. - MATCHING FUNDS PAYMENTS A. A Candidate who is certified as a Participating Candidate shall receive payment of Matching Funds equal to nine times the amount of Qualified Contributions received by the Participating Candidate during the Election Cycle with respect to a single election subject to the aggregate limit on the total amount of Matching Fund payments to a Participating Candidate specified in in subsection B of this Section unless the Candidate has no opposition on the ballot. Unopposed candidates shall not be eligible to receive Matching Funds unless and until they cease to be unopposed. B. The aggregate amount of Matching Funds payments that may be made to a Participating Candidate during an Election Cycle may not exceed $81,000 for the Consolidated Election. C. A Participating Candidate’s application for Matching Funds, including an initial request submitted with an application for certification as a Participating Candidate, shall be made using a form prescribed by the Evanston City Clerk and shall be accompanied by Initial Qualified Contribution receipts and any other information the Evanston City Clerk requires by rule or regulation. This application shall be accompanied by a signed statement from the Participating Candidate indicating that all information on the Initial Qualified Contribution receipts is complete and accurate to the best of the Participating Candidate’s Page 12 of 36 R1.Page 208 of 468 56-O-23 ~10~ knowledge. The Evanston City Clerk shall verify that a Participating Candidate’s Qualified Contributions meet all of the requirements and limitations of this Ordinance prior to the disbursement of Matching Funds to the Participating Candidate. D. The Evanston City Clerk shall make an initial payment of the Matching Funds within four business days of the Clerk’s certification of a Participating Candidate’s eligibility in accordance with the provisions of this Ordinance, or as soon thereafter as is practicable. E. The Evanston City Clerk shall establish a schedule for the submission of Matching Funds payment requests, permitting a Participating Candidate to submit a Matching Funds payment request at least once per week, in accordance with a schedule established by the Clerk. F. In the event that 90% of the existing Fund has been distributed, the Evanston City Clerk shall give notice within 24 hours to all candidates that only 10% of the Fund remains. Thereafter, the Clerk shall make no further matching funds payments until after election day and it shall only pay any requests submitted after notice has been distributed under this subsection proportionally, spread over all candidates and requests equally, in a manner to be determined in greater detail pursuant to rules adopted by the Clerk. 1-13-5-7.- LIMITS ON CONTRIBUTIONS. Participating Candidates shall adhere to the following limitations in accepting contributions to their campaigns: A. No Candidate shall accept, directly or indirectly, any Contribution (or combination of Contributions) from the same person, corporation, partnership, political party, political action committee or other legal entity in excess of the following amounts in any election cycle: 1) For Mayor $150 B. No Participating Candidate shall accept any Contribution (or combination of Contributions) from any person, corporation, partnership or other legal entity who lobbies members of the Evanston government, within the meaning of the Illinois Lobbyist Registration Act, 25 ILCS 170, or does business exceeding $5,000 with Evanston, or seeks zoning variances from Evanston for non-residential properties. Nor shall any Participating Candidate encourage, support, cooperate or coordinate with any Independent Expenditure committee or any individual engaging in Independent Expenditures, whether in support of the Candidate or in opposition to the Candidate’s opponent. The Evanston City Council may adopt additional rules and regulations defining who constitutes a “lobbyist”, who is Page 13 of 36 R1.Page 209 of 468 56-O-23 ~11~ deemed to be “doing business” with the municipality, and who is deemed to be “seeking non-residential” zoning variances, within the meaning of this Ordinance. C. No Participating Candidate shall make Expenditures from or use their own personal funds or the personal funds or property held jointly with their spouse, domestic partner or unemancipated children in connection with their nomination for election or election except as a contribution to their political committee in an amount that does not exceed three times the maximum Contribution applicable under subsection A of this Section. Such Candidate shall not make Expenditures from or use other personal funds or property of their spouse, domestic partner or unemancipated children in furtherance of their own campaign. 1-13-5-8. - LIMITS ON OVERALL CAMPAIGN EXPENDITURES. During an Election Cycle, each Participating Candidate agrees to limit their campaign Expenditures to no more than the following sums: A. For Mayor: $160,000 for the Consolidated Election. 1-13-5-9.- ADJUSTING PROVISIONS. A. The Evanston City Council shall review the amounts and numbers of required Initial Qualifying Contributions, the ratio of Matching Funds, the additional limits on Contributions, and the limits on overall Contributions and Expenditures in the six month period following each Consolidated Election to determine if they shall stay the same (after any adjustment for inflation) or be increased for the next Consolidated Election. B. If the Evanston City Council determines that any of the figures specified in Section 5-8(A) should change, then any proposed change (other than an adjustment for inflation) shall be adopted for the next Consolidated Election by a majority vote of the Evanston City Council. C. The Evanston City Clerk shall revise the limits on Contributions, on overall Contributions and on overall Expenditures at least one year prior to the next Consolidated Election, to adjust them by an amount equal to the change in the federal Consumer Product Index for inflation. Amounts shall be rounded to the nearest ten dollar figure. The revised overall limits shall be published no later than one year prior to the date of the next Consolidated Election. 1-13-5-10. - CAMPAIGN ACCOUNTS FOR PARTICIPATING CANDIDATES. During an Election Cycle, each Participating Candidate shall conduct all campaign financial activities through a single candidate committee, consistent with the State Page 14 of 36 R1.Page 210 of 468 56-O-23 ~12~ Election Code, (10 ILCS 5/9-2(b) and shall comply with any additional record keeping requirements imposed under this ordinance by the Evanston City Clerk. 1-13-5-11. - EXPENDITURE OF MATCHING FUNDS. A. A Participating Candidate shall use Matching Funds only for direct campaign purposes. B. A Participating Candidate (nor anyone acting on their behalf) shall not use Matching Funds for: 1) Costs of legal defense in any campaign law enforcement proceeding; 2) Indirect campaign purposes, including but not limited to: a. The Participating Candidate’s personal support or compensation to the Participating Candidate or the Participating Candidate’s Immediate Family; b. Clothing, haircuts and other items related to the Participating Candidate’s personal appearance; c. A Contribution or loan to the campaign committee of another Candidate, a party committee, or other political committee; d. An Independent Expenditure; e. Automobile Purchases or tuition payments; f. Dues, fees or gratuities at a country club, health club, recreational facility or other nonpolitical organization unless part of a specific fundraising event that takes place on the organization’s premises; g. Admission to a sporting event, theater, concert, or other entertainment event not part of a specific campaign activity; h. Gifts, except for brochures, buttons, signs and other campaign materials and token gifts valued at not more than fifty dollars that are for the purpose of expressing gratitude, condolences or congratulations. 1-13-5-12. - DISCLOSURE REQUIREMENTS AND PROCEDURES; RETURN OF FUNDS. A. Each Participating Candidate shall file reports of Contribution receipts and of Expenditures of Matching Funds and other campaign funds at such times and in such manners as the Evanston City Clerk may prescribe, including but not limited to, reports containing information necessary to verify that the Qualified Contributions received by Participating Candidates and that the Matching Funds spent by Participating Candidates comply with the restrictions and requirements of this Ordinance. B. Within 90 days after the Consolidated Election, every Candidate for one of the offices covered by this ordinance (whether or not they received matching funds under this ordinance), who received campaign Contributions or made campaign Expenditures in excess of $5000, shall file a copy of their most recent quarterly Page 15 of 36 R1.Page 211 of 468 56-O-23 ~13~ report to the Illinois State Board of Elections with the Evanston City Clerk. The Evanston City Clerk shall adopt such procedures for auditing such reports and issuing a public report summarizing the election results, the campaign Expenditures made in connection with offices covered by this Ordinance, and the level and amount of Matching Funds provided to each campaign. C. Within 90 days after the Consolidated Election, every Participating Candidate who received Matching Funds under this Ordinance shall repay the Fund any unused Matching Funds, calculated as follows: any unused campaign funds shall be multiplied by a ratio consisting of the total amount of Matching Funds received by the campaign in the numerator and the total amount of campaign funds raised by the campaign in the denominator. The amount of any such repayment is not to exceed the total amount of Matching Funds paid to the campaign. 1-13-15-13. - APPLICATION OF CONTRIBUTION AND EXPENDITURE LIMITATION TO CERTAIN POLITICAL ACTIVITIES. Nothing in this Ordinance shall be construed to restrict Candidates or their agents from making appearances at events sponsored or paid for by persons, political committees, or other entities that are not in any way affiliated with such Candidate or any agent of such Candidate. The costs of such events shall not be considered Contributions to or Expenditures by such a Candidate for purposes of this Ordinance simply because the Candidate or agent appears at such an event. However, this provision does not apply to events at which Contributions are solicited on behalf of the Candidate. 1-13-5-14. - OTHER REQUIREMENTS OF PARTICIPATING CANDIDATES. Participating Candidates shall also be required to participate in at least two Debates or public forums with the other candidates for the office in question, including any other Participating Candidates for the office and any willing, Non -Participating Candidates for the office. For the purpose of satisfying this provision, the forum or Debate must be held at least two days prior to the Election and must last at least 50 minutes. Such forums or Debates shall be run by a non-partisan organization under reasonable rules adopted by such organizations and made final in consultation with the Evanston City Clerk. A copy of the rules governing any such forum or Debate shall be submitted to the Evanston City Clerk. 1-13-5-15. - RESPONSIBILITIES OF THE EVANSTON CITY CLERK. A. The Evanston City Clerk’s office may employ additional people , including but not limited to attorneys and accountants, to carry out its duties. The total budget for the Clerk’s operations shall not exceed $50,000 per election cycle, without prior express approval from the Evanston City Council. B. The Clerk shall have the authority to promulgate such rules and regulations and provide such forms as it deems necessary to administer the Matching Funds Page 16 of 36 R1.Page 212 of 468 56-O-23 ~14~ system created by this Ordinance. The Clerk shall promulgate regulations concerning the form in which Contributions and Expenditures are to be reported, the periods during which such reports must be filed, the measures for auditing and reporting on campaign Contributions and Expenditures and the verification required. C. The Clerk shall have the power to investigate all matters relating to the performance of its functions and any other matter relating to the proper administration of this ordinance. It shall have the power to require the attendance of witnesses, to examine and take testimony under oath of such persons as it shall deem necessary, and to require the production of books, accounts, papers and any other relevant evidence relative to such investigation. D. The Clerk shall develop a program for informing candidates and the public about the small donor Matching Funds system created by this ordinance. The Clerk may prepare and make available educational materials, including compliance manuals and summaries of the relevant provisions of this program. The Clerk shall prepare and make available materials including, to the extent feasible, computer software, to facilitate the task of compliance with the disclosure and record-keeping requirements under this ordinance. E. The Clerk shall have the power to render advisory opinions with respect to questions arising under this Ordinance. Such opinions may be requested in writing by any Candidate, political committee or member of the general public. The Clerk shall promulgate rules regarding submissions and responses to such requests, including response times. The Clerk shall make public its response to any such requests, as well as to any other formal rulings or interpretations it makes, including by posting them on its website, if practicable. F. The Clerk may take such other actions as are necessary and proper to carry out its functions and the purposes of adoption of a small donor Matching Funds system. The specific grants of power under this Section do not constitute and shall not be construed as limitations on the other proper and necessary powers of the Clerk. 1-13-5-16. - PUBLIC CAMPAIGN FINANCING PROGRAM PENALTIES. A. It is a violation of the law for Participating Candidates to accept more Matching Funds than those to which they are entitled or to misuse such Matching Funds. 1) If a Participating Candidate knowingly or willingly accepts or spends Matching Funds in violation of this Ordinance, then the Candidate shall repay to the Fund an amount equal to twice the value of the funding unlawfully accepted or spent. 2) The Evanston City Council shall have the authority to make willful violation of this ordinance a misdemeanor and impose appropriate penalties after affording appropriate due process. Page 17 of 36 R1.Page 213 of 468 56-O-23 ~15~ B. Any member of the public, as well as the Clerk on its own initiative, shall have standing to file a complaint alleging a violation of this ordinance. In the event a complaint is filed by an opposing Candidate, or in coordination with an opposing Candidate’s campaign, the Clerk shall have the option of awarding costs and attorneys’ fees in the event the complaint is found to have been lacking in a reasonable basis. C. The Clerk shall adopt appropriate rules guaranteeing notice and due process to anyone accused of violating this ordinance and setting forth the process the Clerk will follow in investigating and adjudicating any such compla int. SECTION 2: All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 3: If any provision of this ordinance or application thereof to any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this ordinance that can be given effect without the invalid application or provision, and each invalid provision or invalid application of this ordinance is severable. SECTION 4: The findings and recitals contained herein are declared to be prima facie evidence of the law of the City and shall be received in evidence as provided by the Illinois Compiled Statutes and the courts of the State of Illinois. SECTION 5: This ordinance shall be in full force and effect from and after its passage, approval, and publication in the manner provided by law. Introduced: _________________, 2023 Adopted: ___________________, 2023 Approved: __________________________, 202 3 _______________________________ Daniel Biss, Mayor Page 18 of 36 R1.Page 214 of 468 56-O-23 ~16~ Attest: _______________________________ Stephanie Mendoza, City Clerk Approved as to form: ______________________________ Nicholas E. Cummings, Corporation Counsel Page 19 of 36 R1.Page 215 of 468 56-O-23 AN ORDINANCE ADDING TITLE 1,CHAPTER 13,SECTION 5,“SMALL DONOR DEMOCRACY MATCHING SYSTEM FOR FAIR ELECTIONS” WHEREAS,the current campaign finance system available to residents of the City of Evanston is not adequate;and WHEREAS,the current campaign finance system discourages many otherwise qualified candidates from running for office because of their need to raise substantial sums of money to be competitive and able to adequately get their message out to voters;and WHEREAS,the current campaign finance system undermines public confidence in the democratic process and in democratic institutions by encouraging candidates to rely unduly on personal wealth,wealthy individuals,and special interests to fund their campaigns;and WHEREAS,the current campaign finance system creates a danger of corruption or undue influence by encouraging elected officials to take money from private interests that are directly affected by governmental actions;and WHEREAS,the current campaign finance system diminishes elected officials’accountability to their constituents by compelling them to be disproportionately accountable to the relatively small group of contributors who finance their election campaigns;and WHEREAS,the current campaign finance system reduces the opportunity for all citizens to equally and meaningfully participate in the democratic process;and Page 20 of 36 R1.Page 216 of 468 56-O-23 WHEREAS,the current campaign finance system disadvantages challengers because campaign contributors tend to give their money to incumbents, thus causing elections to be less competitive;and WHEREAS,the current campaign finance system burdens candidates with the rigors of fundraising and thus decreases the time they have available to carry out their public responsibilities;and WHEREAS,the current campaign finance system necessitates the creation of a Small Donor Democracy Matching System for Fair Elections to address these concerns. NOW THEREFORE BE IT ORDAINED by the Evanston City Council that Title 1,Chapter 13,“Municipal Elections”of the Evanston City Code of 2012,as amended,is further amended to include as follows: 1-13-5.-SMALL DONOR DEMOCRACY MATCHING SYSTEM FOR FAIR ELECTIONS. 1-13-5-1.-DEFINITIONS. The following words,terms,and phrases,when used in this Chapter,shall have the meaning ascribed to them in this Section except where otherwise specifically indicated: Candidate.Consistent with the State Election Code (10 ILCS 5/9-1.3) and any regulations issued by the State Board of Elections (all referred to hereafter as the “State Election Code”),any person who seeks nomination for election,election to,or retention in public office.A person seeks nomination for election,election,or retention if the person (1)takes the action necessary under the laws of this State to attempt to qualify for nomination for election,election to,or retention in public office,or (2)receives Contributions or makes Expenditures,or gives consent for any other person to receive Contributions or make Expenditures with a view to bringing about their nomination for election or election to or retention in public office. ~2~ Page 21 of 36 R1.Page 217 of 468 56-O-23 Consolidated Election.Consistent with the State Election Code (10 ILCS 5/2A-1.1(b),5/2A-1.1(a),and 5/2A-1.2(c)),the election for municipal officers,held in odd-numbered years on the first Tuesday in April (unless that election day conflicts with the celebration of Passover,in which case it is postponed to the first Tuesday in April following the last day of Passover). Consolidated Primary Election. Shall mean,consistent with the State Election Code (10 ILCS 5/2A-1.1(b)and 5/2A-1.2(d)),the primary election held in odd-numbered years for municipal officers on the last Tuesday in February. If and when ranked-choice voting is implemented for municipal elections,this definition shall cease to be effective. Contribution.Consistent with and pursuant to the current State Election Code (10 ILCS 5/9-1.4), a.a gift,subscription,donation,dues,loan, advance,deposit of money,or anything of value,knowingly received in connection with the nomination for election,election,or retention of any Candidate or person to or in public office or in connection with any question of public policy; b.a gift,subscription,donation,dues,loan, advance,deposit of money,or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion,or knowledge of a Candidate,a political committee,or any of their agents; c.the purchase of tickets for fund-raising events,including but not limited to dinners, luncheons,cocktail parties,and rallies made in connection with the nomination for election, election,or retention of any person in or to public office,or in connection with any question of public policy; d.a transfer of funds received by a political committee from another political committee; ~3~ Page 22 of 36 R1.Page 218 of 468 56-O-23 e.the services of an employee donated by an employer,in which case the Contribution shall be listed in the name of the employer,except that any individual services provided voluntarily and without promise or expectation of compensation from any source shall not be deemed a Contribution;and f.an Expenditure by a political committee made in cooperation,consultation,or concert with another political committee. g.notwithstanding anything in the foregoing to the contrary,the following shall not be deemed a “Contribution”: i.the use of real or personal property and the costs of invitations,food,and beverages,voluntarily provided by an individual in rendering voluntary personal services on the individual’s residential premises for Candidate-related activities;provided the value of the services so provided does not exceed an aggregate of $150 in a reporting period as the Evanston City Clerk may provide; ii.the sale of any food or beverage by a vendor for use in a Candidate’s campaign at a charge less than the normal comparable charge,if such charge for use in a Candidate’s campaign is at least equal to the cost of such food or beverage to the vendor; iii.communications by a corporation to its stockholders and executive or administrative personnel or their families; iv.communications by an association to its members and executive or administrative personnel or their families; ~4~ Page 23 of 36 R1.Page 219 of 468 56-O-23 v.voter registration or other campaigns encouraging voting that make no mention of any clearly identified Candidate,public question,political party,group,or combination thereof; vi.a loan of money by a national or state bank or credit union made in accordance with the applicable banking laws and regulations and in the ordinary course of business,but the loan shall be listed on disclosure reports required by this Ordinance and the State Election Code;however,the use,ownership,or control of any security for such a loan,if provided by a person other than the Candidate or their committee,qualifies as a Contribution;or vii.an Independent Expenditure that does not fall under clause (f)of this definition (an “Independent Expenditure”). Coordination.An Expenditure made in cooperation,consultation,or concert with or at the request or suggestion of a Candidate, an authorized committee of a Candidate,a political committee of a political party,or agents of the Candidate or committee,or any payment for any communication that republishes,disseminates or distributes,in whole or in part, any broadcast or any written,graphic,or other form of campaign material prepared by the Candidate,their committee,or their agents. Debate.The moderated reciprocal discussion of issues among Candidates on the ballot for the same office. Election Cycle.For the purposes of this Ordinance,either of two separate periods,with (i)one cycle beginning the day after a Consolidated Election and ending on the day of the Consolidated Primary Election and (ii)one cycle beginning the day after the Consolidated Primary Election and ending on the day of the subsequent Consolidated Election. a)If and when ranked choice voting is implemented for municipal elections,“Election Cycle”shall refer to the cycle beginning on the day after a Consolidated ~5~ Page 24 of 36 R1.Page 220 of 468 56-O-23 Election and ending on the day of the subsequent Consolidated Election. Expenditure.Consistent with the State Election Code (10 ILCS 5/9-1.5), a.a payment,distribution,purchase,loan, advance,deposit,gift of money,or anything of value,in connection with the nomination for election,election,or retention of any person to or in public office or in connection with any question of public policy; b.a payment,distribution,purchase,loan, advance,deposit,gift of money,or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion,or knowledge of a Candidate,a political committee,or any of their agents;or a transfer of funds by a political committee to another political committee. c.“Expenditure”does not include: (a)the use of real or personal property and the cost of invitations,food,and beverages, voluntarily provided by an individual in rendering voluntary personal services on the individual’s residential premises for Candidate-related activities, provided the value of the service provided does not exceed an aggregate of $150 in a reporting period as the Evanston City Clerk may provide;or (b)the sale of any food or beverage by a vendor for use in a Candidate’s campaign at a charge less than the normal comparable charge,if such charge for use in a Candidate’s campaign is at least equal to the ~6~ Page 25 of 36 R1.Page 221 of 468 56-O-23 cost of such food or beverage to the vendor. Fund.The Small Donor Democracy Matching Fund created by Section 5-2 of this Ordinance. Immediate Family.A person’s parents,siblings,spouse,and children. Independent Expenditure Any payment,gift,donation,or expenditure of funds (i)by a natural person or political committee for the purpose of making electioneering communications or of expressly advocating for or against the nomination for election, election,retention,or defeat of a clearly identifiable public official or candidate or for or against any question of public policy to be submitted to the voters and (ii)that is not made in connection,consultation,or concert with or at the request or suggestion of the public official or candidate,the public official's or candidate's designated political committee or campaign,or the agent or agents of the public official, candidate,or political committee or campaign. Initial Qualifying Contribution. A Qualified Contribution of not less than five dollars and not greater than the initial fifty dollars of any Contribution used for the purpose of determining whether a Candidate has raised the minimum number of Contributions to participate in the small donor Matching Funds Program under this Ordinance. Matching Funds.Funds paid to a Participating Candidate pursuant to the Matching Funds Program. Matching Funds Program. The small donor democracy matching funds program created by this Ordinance. Nomination Period.The period specified by state law during which Candidates must submit nomination papers for Evanston offices. Non-Participating Candidate. Any Candidate who is not a Participating Candidate, including any Candidate who has not qualified for Matching Funds under this Ordinance or who has elected not to participate in the small donor Matching Funds Program created by this Ordinance. Participating Candidate.A Candidate who qualifies for Matching Funds under this Ordinance and opts to participate in the small donor matching system created under this Ordinance. Qualified Contribution.A monetary Contribution not greater than the initial fifty dollars of any Contribution made by a Qualified Contributor Qualified Contributor.A natural person resident of Evanston who is eligible under federal law to donate to a political campaign. Qualifying Period.The period beginning on October 1 in the year preceding the Consolidated Election for the specific office or seat that ~7~ Page 26 of 36 R1.Page 222 of 468 56-O-23 a Candidate is seeking and ending 30 days prior to the election for which the Matching Funds are sought. 1-13-5-2.-ESTABLISHMENT OF THE MATCHING FUND. The Evanston City Council shall establish a continuing and non-lapsing “Small Donor Democracy Matching Fund”(the “Fund”)for the purpose of: A.Providing public financing for the election campaigns of Participating Candidates; and B.Paying for the administrative and enforcement costs of the Evanston City Clerk related to the Matching Funds Program created by this Section. 1-13-5-3.-APPROPRIATIONS TO THE FUND. A.Each year the Evanston City Council shall appropriate $68,750,or one-sixtieth of a percent of Evanston’s annual budget,to the Fund,whichever is greater. B.Other sources of revenue to be deposited in the Fund shall include: 1)Any funds returned by any Participating Candidate that remain unspent by a Participating Candidate following the date of the election for which they were distributed,in accordance with 1-13-5-12(C); 2)Fines levied against the Candidates for violation of election laws; 3)Voluntary donations made directly to the Fund; 4)Other funds appropriated by the Evanston City Council. C.The Evanston City Council may,by adoption of an ordinance,make an official declaration of fiscal emergency and suspend or reduce the amount of the annual appropriation specified in subsection (A)of this Section.Any such ordinance suspending or reducing the annual appropriation shall be effective for no more than one year. 1-13-5-4.-OFFICES COVERED. Candidates for the office of Mayor shall be eligible to participate in the Matching Funds Program. 1-13-5-5.-ELIGIBILITY FOR MATCHING FUNDS. A.To be eligible to be certified as a Participating Candidate,a Candidate must: (1)During the Qualifying Period for the election involved,choose to participate in the Matching Funds Program by filing with the Evanston City Clerk a written application for certification as a Participating Candidate in such form as may be prescribed by the Evanston City Clerk,containing the identity of the Participating ~8~ Page 27 of 36 R1.Page 223 of 468 56-O-23 Candidate,the office that the Participating Candidate seeks,and the Participating Candidate’s signature,under penalty of perjury,certifying that: a.The Participating Candidate has,since the last election or the adoption of this Ordinance,complied with,and will continue to comply with,the restrictions of this Ordinance during the applicable Election Cycle;a Candidate who has accepted impermissible Contributions prior to filing to participate in this program shall return any such impermissible Contributions prior to filing to participate in this Matching Funds Program; b.The Participating Candidate’s campaign committee has filed all campaign finance reports required by law during the applicable Election Cycle to date and the reports are complete and accurate; and c.The Participating Candidate shall sign a Participating Candidate contract signifying the Candidate’s prior compliance and continuing commitment to comply with the requirements of this Ordinance,to comply with the Expenditure and Contribution limits set forth below and in that contract,to comply with the requirements to participate in public forums or Debates set forth below and in that contract,and to comply with any other requirements set forth in that contract. (2)Meet all requirements of applicable law to be listed on the ballot; (3)Before the close of the Qualifying Period,collect at least 100 Initial Qualifying Contributions for the office of Mayor,and each such Initial Qualifying Contribution shall: a.Have the Qualified Contributor’s signature,or an electronic equivalent for any donations received online,signifying that the Qualified Contributor understands that the purpose of the Initial Qualifying Contribution is to help the Candidate qualify for the Matching Funds Program and that the Contribution is made without coercion or reimbursement. b.Be acknowledged by a written statement,or the electronic equivalent for any donation received online,to the Qualified Contributor,with a copy retained by the Candidate.The receipt shall include the Qualified Contributor’s signature,printed name,home address,and telephone number,if any,and the name of the Candidate on whose behalf the Contribution is made. c.A Contribution for which a Candidate has not obtained a signed and fully completed receipt,or their electronic equivalents,shall not be counted as an Initial Qualifying Contribution for the purpose of satisfying this qualification requirement. B.To remain eligible to continue to receive Matching Funds under this Ordinance,a Candidate must: ~9~ Page 28 of 36 R1.Page 224 of 468 56-O-23 (1)Submit and maintain such records of all Contributions,receipts,and Expenditures as required by the Evanston City Clerk,including receipts containing the same information required for Initial Qualifying Contributions; (2)Obtain and furnish to the Evanston City Clerk any information it may request relating to their campaign Expenditures,Contributions,and Qualified Contributions and furnish such documentation and other proof of compliance with this Ordinance as may be requested by the Evanston City Clerk; (3)Remain in compliance with the requirements set forth in this Ordinance. C.At the earliest practicable time after a Candidate files a written application for certification as a Participating Candidate with the Evanston City Clerk (in no event exceeding ten business days),the Evanston City Clerk shall certify in writing that the Candidate is or is not eligible.Eligibility can be revoked if the Candidate commits a substantial violation of the requirements of this Ordinance, in which case all Matching Funds granted to the Candidate shall be repaid to the Fund.Such determination shall be made by the Evanston City Clerk after an appropriate hearing,affording due process to the aggrieved party,under rules and regulations to be adopted by the Evanston City Council that further define what constitutes a “substantial violation”and that set forth the procedures to be followed in connection with any such hearing. D.Contributions made prior to the Qualifying Period shall not be counted as Qualified Contributions. 1-13-6.-MATCHING FUNDS PAYMENTS A.A Candidate who is certified as a Participating Candidate shall receive payment of Matching Funds equal to nine times the amount of Qualified Contributions received by the Participating Candidate during the Election Cycle beginning with the first day of the Qualifying Period and ending on the day of either the Consolidated Primary Election or the Consolidated Election with respect to a single election subject to the aggregate limit on the total amount of Matching Funds paid to a Participating Candidate specified in 1-13-6B,unless the Candidate has no opposition on the ballot.Unopposed Candidates shall not be eligible to receive Matching Funds unless and until they cease to be unopposed. Opposed Candidates whose opposition drops out during the campaign shall cease to be qualified for additional Matching Funds once the opposition drops out. B.The aggregate amount of Matching Funds payments that may be made to a Participating Candidate during an Election Cycle may not exceed $45,000 for Consolidated Primary Election and $45,000 for the Consolidated Election.If and when ranked choice voting is implemented for municipal elections,the aggregate ~10~ Page 29 of 36 R1.Page 225 of 468 56-O-23 amount of Matching Funds payments that may be made to a Participating Candidate during an Election Cycle may not exceed $81,000. C.A Participating Candidate’s application for Matching Funds,including an initial request submitted with an application for certification as a Participating Candidate,shall be made using a form prescribed by the Evanston City Clerk and shall be accompanied by Qualified Contribution receipts,which must include the same information required for Initial Qualifying Contributions;and any other information the Evanston City Clerk requires by rule or regulation.This application shall be accompanied by a signed statement from the Participating Candidate indicating that all information on the Qualified Contribution receipts is complete and accurate to the best of the Participating Candidate’s knowledge. The Evanston City Clerk shall verify that a Participating Candidate’s Qualified Contributions meet all of the requirements and limitations of this Ordinance prior to the disbursement of Matching Funds to the Participating Candidate. D.The Evanston City Clerk shall make an initial payment of Matching Funds within four business days of the Clerk’s certification of a Participating Candidate’s eligibility in accordance with the provisions of this Ordinance,or as soon thereafter as is practicable. E.The Evanston City Clerk shall establish a schedule for the submission of Matching Funds payment requests,permitting a Participating Candidate to submit a Matching Funds payment request at least once per week,in accordance with a schedule established by the Clerk. F.In the event that 90%of the existing Fund has been distributed,the Evanston City Clerk shall give notice within 24 hours to all Candidates that only 10%of the Fund remains.Thereafter,the Clerk shall make no further Matching Funds payments until after election day and it shall only pay any requests submitted after notice has been distributed under this subsection proportionally,spread over all Candidates and requests equally,in a manner to be determined in greater detail pursuant to rules adopted by the Clerk. 1-13-5-7.-LIMITS ON CONTRIBUTIONS. Participating Candidates shall adhere to the following limitations in accepting Contributions to their campaigns: No Candidate shall accept,directly or indirectly,any Contribution (or combination of Contributions)from the same person,corporation,partnership,political party, political action committee or other legal entity in excess of the following amounts in any Election Cycle: ~11~ Page 30 of 36 R1.Page 226 of 468 56-O-23 1)For Mayor $150 A.No Participating Candidate shall accept any Contribution (or combination of Contributions)from any person,corporation,partnership or other legal entity who does business or plans to do business exceeding $5,000 with Evanston,or seeks or plans to seek zoning variances from Evanston for non-residential properties. Nor shall any Participating Candidate encourage,support,cooperate,or coordinate with any Independent Expenditure committee or any individual engaging in Independent Expenditures,whether in support of the Candidate or in opposition to the Candidate’s opponent.The Evanston City Council may adopt additional rules and regulations defining who is deemed to be “doing business”or planning to do business with the municipality,and who is deemed to be “seeking or planning to seek non-residential”zoning variances,within the meaning of this Ordinance. No Participating Candidate shall make Expenditures from or use their own personal funds or the personal funds or property held jointly with their spouse, domestic partner,or unemancipated children in connection with their nomination for election or election except as a contribution to their political committee in an amount that does not exceed three times the maximum Contribution applicable under subsection A of this Section.Such Candidate shall not make Expenditures from or use other personal funds or property of their spouse,domestic partner,or unemancipated children in furtherance of their own campaign. 1-13-5-8.-LIMITS ON OVERALL CAMPAIGN EXPENDITURES. During an Election Cycle,each Participating Candidate agrees to limit their campaign Expenditures to no more than the following sums: A.For Mayor:$100,000 for the Consolidated Primary Election and $100,000 for the Consolidated Election.If and when ranked choice voting is implemented for municipal elections and the Consolidated Primary Election is eliminated,each Participating Candidate agrees to limit their campaign Expenditures to no more than $160,000 for the Consolidated Election. 1-13-5-9.-ADJUSTING PROVISIONS. A.The Evanston City Council shall review the amounts and numbers of required Initial Qualifying Contributions,the ratio of Matching Funds,the additional limits on Contributions,and the limits on overall Contributions and Expenditures in the six-month period following each Consolidated Election to determine whether they shall stay the same (after any adjustment for inflation)or be increased for the next Election Cycle. ~12~ Page 31 of 36 R1.Page 227 of 468 56-O-23 B.If the Evanston City Council determines that any of the figures specified in Section 5-8(A)should change,then any proposed change (other than an adjustment for inflation)shall be adopted for the next Consolidated Election by a majority vote of the Evanston City Council. C.The Evanston City Clerk shall revise the limits on Contributions,on overall Contributions,and on overall Expenditures at least one year prior to the next Consolidated Primary Election,to adjust them by an amount equal to the change in the federal Consumer Product Index for inflation.Amounts shall be rounded to the nearest ten-dollar figure.The revised overall limits shall be published no later than one year prior to the date of the next Consolidated Primary Election. (1)If and when ranked choice voting is implemented for municipal elections, any revisions made by the Evanston City Clerk shall be made at least one year prior to the next Consolidated Election.The revised overall limits shall be published no later than one year prior to the date of the next Consolidated Election. 1-13-5-10.-CAMPAIGN ACCOUNTS FOR PARTICIPATING CANDIDATES. During an Election Cycle,each Participating Candidate shall conduct all campaign financial activities through a single candidate committee,consistent with the State Election Code (10 ILCS 5/9-2(b)),and shall comply with any additional recordkeeping requirements imposed under this Ordinance by the Evanston City Clerk. 1-13-5-11.-EXPENDITURE OF MATCHING FUNDS. A.A Participating Candidate shall use Matching Funds only for direct campaign purposes. B.A Participating Candidate (or anyone acting on their behalf)shall not use Matching Funds for: 1)Costs of legal defense in any campaign law enforcement proceeding; 2)Indirect campaign purposes,including but not limited to: a.The Participating Candidate’s personal support or compensation to the Participating Candidate or the Participating Candidate’s Immediate Family; b.Clothing,haircuts,and other items related to the Participating Candidate’s personal appearance; c.A Contribution or loan to the campaign committee of another Candidate,a party committee,or other political committee; d.An Independent Expenditure; e.Automobile purchases or tuition payments; f.Dues,fees,or gratuities at a country club,health club,recreational facility,or other nonpolitical organization unless part of a specific fundraising event that takes place on the organization’s premises; ~13~ Page 32 of 36 R1.Page 228 of 468 56-O-23 g.Admission to a sporting event,theater,concert,or other entertainment event not part of a specific campaign activity; h.Gifts,except for brochures,buttons,signs,and other campaign materials and token gifts valued at not more than fifty dollars that are for the purpose of expressing gratitude,condolences,or congratulations. i.Interest on loans from the Candidate to their campaign committee. Participating Candidates are prohibited from charging interest on personal loans to their committees. 1-13-5-12.-DISCLOSURE REQUIREMENTS AND PROCEDURES;RETURN OF FUNDS. A.Each Participating Candidate shall file reports of Contribution receipts and of Expenditures of Matching Funds and other campaign funds at such times and in such manners as the Evanston City Clerk may prescribe,including but not limited to reports containing information necessary to verify that the Qualified Contributions received by Participating Candidates and the Matching Funds spent by Participating Candidates comply with the restrictions and requirements of this Ordinance. B.No more than 90 days after the Consolidated Election,every Candidate for one of the offices covered by this Ordinance (whether or not they received Matching Funds under this Ordinance)who received campaign Contributions or made campaign Expenditures in excess of $5,000 shall file a copy of their most recent quarterly report to the Illinois State Board of Elections with the Evanston City Clerk.The Evanston City Clerk shall adopt such procedures for auditing such reports and issuing a public report summarizing the election results,the campaign Expenditures made in connection with offices covered by this Ordinance,and the level and amount of Matching Funds provided to each campaign. C.No more than 90 days after the Consolidated Election,every Participating Candidate who received Matching Funds under this Ordinance shall repay the Fund any unused Matching Funds,calculated as follows:any unused campaign funds shall be multiplied by a ratio consisting of the total amount of Matching Funds received by the campaign in the numerator and the total amount of campaign funds raised by the campaign in the denominator.The amount of any such repayment is not to exceed the total amount of Matching Funds paid to the campaign. 1-13-15-13.-APPLICATION OF CONTRIBUTION AND EXPENDITURE LIMITATION TO CERTAIN POLITICAL ACTIVITIES. ~14~ Page 33 of 36 R1.Page 229 of 468 56-O-23 Nothing in this Ordinance shall be construed to restrict Candidates or their agents from making appearances at events sponsored or paid for by persons,political committees, or other entities that are not in any way affiliated with such Candidate or any agent of such Candidate.The costs of such events shall not be considered Contributions to or Expenditures by such a Candidate for purposes of this Ordinance simply because the Candidate or agent appears at such an event.However,this provision does not apply to events at which Contributions are solicited on behalf of the Candidate. 1-13-5-14.-OTHER REQUIREMENTS OF PARTICIPATING CANDIDATES. Participating Candidates shall also be required to participate in at least two Debates or public forums with the other Candidates for the office in question,including any other Participating Candidates for the office and any willing Non-Participating Candidates for the office.For the purpose of satisfying this provision,the forum or Debate must be held at least two days prior to the Election and must last at least 50 minutes.Such forums or Debates shall be run by a nonpartisan,non-endorsing organization under reasonable rules adopted by such organizations and made final in consultation with the Evanston City Clerk.A copy of the rules governing any such forum or Debate shall be submitted to the Evanston City Clerk. 1-13-5-15.-RESPONSIBILITIES OF THE EVANSTON CITY CLERK. A.The Evanston City Clerk’s office may employ additional people,including but not limited to attorneys and accountants,to carry out its duties.The total budget for the Clerk’s operations shall not exceed $50,000 per Election Cycle without prior express approval from the Evanston City Council. B.The Clerk shall have the authority to promulgate such rules and regulations and provide such forms as it deems necessary to administer the Matching Funds system created by this Ordinance.The Clerk shall promulgate regulations concerning the form in which Contributions and Expenditures are to be reported, the periods during which such reports must be filed,the measures for auditing and reporting on campaign Contributions and Expenditures,and the verification required. C.The City’s Administrative Hearing Officer shall have the power to investigate all matters relating to the performance of its functions and any other matter relating to the proper administration of this Ordinance.It shall have the power to require the attendance of witnesses;to examine and take testimony under oath of such persons as it shall deem necessary;and to require the production of books, accounts,papers,and any other relevant evidence relative to such investigation. D.The Clerk shall develop a program for informing Candidates and the public about the small donor Matching Funds system created by this Ordinance.The Clerk may prepare and make available educational materials,including compliance ~15~ Page 34 of 36 R1.Page 230 of 468 56-O-23 manuals and summaries of the relevant provisions of this program.The Clerk shall prepare and make available materials including,to the extent feasible, computer software,to facilitate the task of compliance with the disclosure and record-keeping requirements under this Ordinance. E.The Clerk shall have the power to render advisory opinions with respect to questions arising under this Ordinance.Such opinions may be requested in writing by any Candidate,political committee,or member of the general public. The Clerk shall promulgate rules regarding submissions and responses to such requests,including response times.The Clerk shall make public its response to any such requests,as well as to any other formal rulings or interpretations it makes,including by posting them on its website,if practicable. F.The Clerk may take such other actions as are necessary and proper to carry out its functions and the purposes of adoption of a small donor Matching Funds system.The specific grants of power under this Section do not constitute and shall not be construed as limitations on the other proper and necessary powers of the Clerk. 1-13-5-16.-PUBLIC CAMPAIGN FINANCING PROGRAM PENALTIES. A.It is a violation of the law for Participating Candidates to accept more Matching Funds than those to which they are entitled or to misuse such Matching Funds. 1)If a Participating Candidate knowingly or willingly accepts or spends Matching Funds in violation of this Ordinance,the Candidate shall repay to the Fund an amount equal to twice the value of the Matching Funds unlawfully accepted or spent. 2)The Evanston City Council shall have the authority to make willful violation of this Ordinance a misdemeanor and to impose appropriate penalties after affording appropriate due process. B.Any member of the public,as well as the Clerk on its own initiative,shall have standing to file a complaint alleging a violation of this Ordinance.In the event that a complaint is filed by an opposing Candidate,or in coordination with an opposing Candidate’s campaign,the City’s Administrative Hearing Officer shall have the option of awarding costs and attorney fees in the event that the complaint is found to have been lacking in a reasonable basis. C.The City’s Administrative Hearing Officer shall adopt appropriate rules guaranteeing notice and due process to anyone accused of violating this Ordinance and setting forth the process the City will follow in investigating and adjudicating any such complaint. ~16~ Page 35 of 36 R1.Page 231 of 468 56-O-23 SECTION 2:All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 3:If any provision of this Ordinance or application thereof to any person or circumstance is ruled unconstitutional or otherwise invalid,such invalidity shall not affect other provisions or applications of this Ordinance that can be given effect without the invalid application or provision,and each invalid provision or invalid application of this Ordinance is severable. SECTION 4:The findings and recitals contained herein are declared to be prima facie evidence of the law of the City and shall be received in evidence as provided by the Illinois Compiled Statutes and the courts of the State of Illinois. SECTION 5:This Ordinance shall be in full force and effect from and after its passage,approval,and publication in the manner provided by law. Introduced:_________________,2023 Adopted:___________________,2023 Approved:___________________,2023 _______________________________ Daniel Biss,Mayor Attest: _______________________________ Stephanie Mendoza,City Clerk Approved as to form: ______________________________ _____________,Corporation Counsel ~17~ Page 36 of 36 R1.Page 232 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Hitesh Desai, Chief Financial Officer/Treasurer Subject: Review of the Annual Comprehensive Financial Report 2022 Date: September 11, 2023 Recommended Action: Staff recommends that the City Council approve and place on file the Annual Comprehensive Financial Report for FY 2022 Council Action: For Action: Accept and Place on File Summary: Local governments are required by state law to have their annual financia l statements audited by a qualified, certified public accountant. The City retained the services of Sikich, LLP to perform the audit of the City of Evanston's financial statements for the fiscal year ending December 31, 2022. The auditors’ opinion on the financial statements reports that the financial statements are prepared in accordance with generally accepted accounting principles and present fairly the financial position of the City on December 31, 2022, and the results of its operations for the year that ended. Legislative History: A draft of the Annual Comprehensive Financial Report was presented by Sikich, LLP at the July 11, 2023 Finance and Budget Committee meeting. The committee agreed to discuss this item again when staff received the final report. The final Annual Comprehensive Financial Report was presented by Sikich, LLP at the August 29, 2023 Finance and Budget Committee meeting. The committee recommended this item to be accepted and placed on file by City Council. Attachments: 2022 Annual Comprehensive Financial Report FB1.Page 233 of 468 City of Evanston, Illinois _________________________________________________________________ Annual Comprehensive Financial Report For the Year Ended December 31, 2022 Page 2 of 221 FB1.Page 234 of 468 CITY OF EVANSTON, ILLINOIS ANNUAL COMPREHENSIVE FINANCIAL REPORT For the Year Ended December 31, 2022 Prepared by the Finance Division of the City Manager’s Office Page 3 of 221 FB1.Page 235 of 468 CITY OF EVANSTON, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Principal Officials ......................................................................................................... i Organization Chart ........................................................................................................ ii Certificate of Achievement for Excellence in Financial Reporting .............................. iii Letter of Transmittal ..................................................................................................... iv-xiii FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT .................................................................... 1-4 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ....................... 5-6 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis .................................................................. MD&A 1-8 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ............................................................................... 7-8 Statement of Activities ................................................................................... 9-10 Fund Financial Statements Governmental Funds Balance Sheet ............................................................................................. 11-12 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ................ 13 Statement of Revenues, Expenditures, and Changes in Fund Balances .... 14 Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities .................................................. 15 Page 4 of 221 FB1.Page 236 of 468 CITY OF EVANSTON, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Basic Financial Statements (Continued) Fund Financial Statements (Continued) Proprietary Funds Statement of Net Position .......................................................................... 16-17 Statement of Revenues, Expenses, and Changes in Net Position .............. 18 Statement of Cash Flows ........................................................................... 19-20 Fiduciary Funds Statement of Fiduciary Net Position .......................................................... 21 Statement of Changes in Fiduciary Net Position ....................................... 22 Notes to Financial Statements ............................................................................. 23-93 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund .................................................................................................. 94 ARPA Fund .................................................................................................... 95 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefits Plan ................................................................. 96 Schedule of Employer Contribution Illinois Municipal Retirement Fund ............................................................... 97 Police Pension Fund ....................................................................................... 98 Firefighters' Pension Fund .............................................................................. 99 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ................................................................ 100-101 Police Pension Fund ....................................................................................... 102-103 Firefighters’ Pension Fund ............................................................................. 104-105 Page 5 of 221 FB1.Page 237 of 468 CITY OF EVANSTON, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Required Supplementary Information (Continued) Schedule of Investment Returns Police Pension Fund ....................................................................................... 106 Firefighters’ Pension Fund ............................................................................. 107 Notes to Required Supplementary Information .................................................. 108 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES MAJOR GOVERNMENTAL FUNDS General Fund Schedule of Revenues - Budget and Actual ................................................... 109-112 Schedule of Expenditures - Budget and Actual .............................................. 113 General Obligation Debt Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual .......................................... 114 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet ................................................................................... 115-118 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .......................................................................... 119-122 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Motor Fuel Tax Fund ...................................................................................... 123 Emergency Telephone System Fund .............................................................. 124 Affordable Housing Fund ............................................................................... 125 HOME Fund ................................................................................................... 126 Community Development Block Grant Fund ................................................. 127 Schedule of Expenditures - Budget and Actual (Budgetary Basis) Community Development Block Grant Fund ................................................. 128 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Community Development Loan Fund ............................................................ 129 Special Service District No. 9 Fund ............................................................... 130 Page 6 of 221 FB1.Page 238 of 468 CITY OF EVANSTON, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) NONMAJOR GOVERNMENTAL FUNDS (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Continued) Reparations Fund ............................................................................................ 131 Sustainability Fund ......................................................................................... 131 Good Neighbor Fund ...................................................................................... 133 General Assistance Fund ................................................................................ 134 Capital Improvements Fund ........................................................................... 135 Crown Construction Fund .............................................................................. 136 Crown Maintenance Fund .............................................................................. 137 Special Assessment Capital Projects Fund ..................................................... 138 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Debt Service Funds ......................................................................................... 139-142 ENTERPRISE FUNDS Water Fund Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual ........................................................................................ 143 Schedule of Operating Revenues - Budget and Actual Operation and Maintenance Account ........................................................... 144 INTERNAL SERVICE FUNDS Combining Statement of Net Position ................................................................. 145 Combining Statement of Revenues, Expenses, and Changes in Net Position .................................................................................... 146 Combining Statement of Cash Flows .................................................................. 147-148 COMPONENT UNIT - PUBLIC LIBRARY Governmental Funds Statement of Net Position and Combining Balance Sheet ............................. 149-150 Statement of Activities and Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .............................................. 151-152 Page 7 of 221 FB1.Page 239 of 468 CITY OF EVANSTON, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) COMPONENT UNIT - PUBLIC LIBRARY (Continued) Library Operating Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual ............................................................... 153 STATISTICAL SECTION Net Position by Component .......................................................................................... 154-155 Changes in Net Position ................................................................................................ 156-159 Fund Balances of Governmental Funds ........................................................................ 160-161 Changes in Fund Balances of Governmental Funds ..................................................... 162-163 Equalized Assessed Value and Actual Value of Taxable Property .............................. 164 Principal Property Taxpayers ........................................................................................ 165 Property Tax Levies and Collections ............................................................................ 166 Ratios of General Bonded Debt Outstanding ................................................................ 167 Ratios of Outstanding Debt by Type ............................................................................ 168 Direct and Overlapping Governmental Activities Debt ................................................ 169 Legal Debt Margin ........................................................................................................ 170 Pledged-Revenue Coverage .......................................................................................... 171 Principal Employers ...................................................................................................... 172 Demographic and Economic Statistics ......................................................................... 173 Full-Time Equivalent City Government Employees by Function ................................ 174 Property Tax Rates per $100 - Direct and Overlapping Governments ......................... 175 Water Sold by Type of Customer (in 100 cubic feet) ................................................... 176 Water Sold by Major Customers................................................................................... 177 Operating Indicators by Function/Program .................................................................. 178 Capital Assets Statistics by Function ............................................................................ 179 Page 8 of 221 FB1.Page 240 of 468 INTRODUCTORY SECTION Page 9 of 221 FB1.Page 241 of 468 - i - CITY OF EVANSTON Principal Officials December 31, 2022 ______________________________________________________________________ LEGISLATIVE Daniel Biss, Mayor Clare Kelly 1st Ward Krissie Harris 2nd Ward Melissa A. Wynne 3rd Ward Jonathan Nieuwsma 4th Ward Bobby Burns 5th Ward Thomas M. Suffredin 6th Ward Eleanor Revelle 7th Ward Devon Reid 8th Ward Juan Geracaris 9th Ward Stephanie Mendoza, City Clerk EXECUTIVE Luke Stowe, City Manager David Stoneback, Deputy City Manager Hitesh Desai, CFO / Treasurer ADMINISTRATIVE Interim Administrative Services Director Michael Rivera Interim Chief Information Officer Dmitry Shub Health and Human Services Director Ikenga Ogbo Interim Community Development Director Sarah Flax Parks, Recreation, & Community Services Director Audrey Thompson Corporation Counsel Nicholas Cummings Public Works Agency Director Edgar Cano Police Chief Schenita Stewart Fire Chief Paul Polep Interim Library Director Heather Norborg Page 10 of 221 FB1.Page 242 of 468 - ii - City of Evanston Organizational Chart Residents Mayor City Council City Clerk Police FireCommunity De velopment Public Works Agency Health and Human Services Parks, Recreation & Community Services Law Administrative Services Deputy City Manager Assistant City Manager CFO/City Treasurer Boards and Commissions Library Page 11 of 221 FB1.Page 243 of 468 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Evanston Illinois For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2021 Executive Director/CEO - iii - Page 12 of 221 FB1.Page 244 of 468 City Manager’s Office 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.866.2936 TTY 847.866.5095 www.cityofevanston.org - iv - July 28, 2023 The Honorable Mayor Daniel Biss, Members of the City Council City of Evanston, Illinois INTRODUCTION The Annual Comprehensive Financial Report (Annual Report) of the City of Evanston (City) for the fiscal year ended December 31, 2022, is hereby submitted. The Annual report is prepared by the City’s Finance Division in accordance with the financial reporting principles and standards set forth by the Governmental Accounting Standards Board (GASB). Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of operations of the various funds and capital assets of the City. All disclosures needed to enable the reader to understand the City's financial activities have been included. This report consists of management’s representations concerning the finances of the City of Evanston for the period of January 1, 2022, to December 31, 2022. Management assumes full responsibility for the completeness and reliability of the information presented in this report. To provide a reasonable basis for making these representations, City management has established a comprehensive internal control framework that is designed to both protect the government’s assets from loss, theft, or misuse and to compile sufficient, reliable information for the preparation of the City of Evanston’s financial statements in conformity with Generally Accepted Accounting Principles (GAAP) within the United States of America. Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive framework of internal controls has been designed to provide reasonable, rather than absolute, assurance that the financial statements will be free from material misstatement. As management, we assert that to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1984 as amended and U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Information related to this single audit, including the schedule of federal financial assistance, findings and recommendations, and auditors' reports on the internal control Page 13 of 221 FB1.Page 245 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - v - structure and compliance with applicable laws and regulations, is to be presented in a separate single audit report. The attached report includes all the funds and capital assets of the City and its component unit, the Evanston Library. The Town of the City of Evanston (the Township) has been previously presented as a separate legal entity which administered General Assistance for food, shelter and medical needs. Effective May 1, 2014, the City of Evanston assumed all the responsibility of providing the services that were previously provided by the Township. City audits after 2014 include the functions of the Township. Library activity numbers are shown separately as a discrete component unit based on an ordinance passed by the City Council on March 10, 2012 giving the Library independence in running day to day operations. The Library has a separate Board whose members are appointed by the Mayor. The City’s financial statements have been audited by Sikich, LLP, a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City of Evanston for the fiscal year ended December 31, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates by management, and evaluating the overall financial statement presentation. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City’s financial statements for the fiscal year ended December 31, 2022, are fairly presented in conformity with GAAP. The independent auditors’ report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors. PROFILE OF THE CITY OF EVANSTON The City: The City of Evanston constitutes many communities, perspectives, and qualities as a Chicago suburb with a major university, urban center, and lakefront. Evanston has apartments, condominiums, and student housing; its residents are commuters and locally employed workers; its downtown is prospering, and neighborhood commercial centers are also stable. It is a part of the Chicago-land economy and has a vigorous commercial and professional economy of its own. A population of approximately 78,000 is diverse by race, religion, age, education, economics, and occupation. With Page 14 of 221 FB1.Page 246 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - vi - 10,000 people per square mile, Evanston has double the population density of the average North and Northwest suburb, and approximately half the density of Chicago. The City has over 260 acres in 75 parks and 5 beaches. Evanston is contiguous with Chicago, and only 13 miles by rapid transit, commuter rail, expressway, or parkway from downtown Chicago. It borders the north shore communities of Skokie and Wilmette. In 1863, the Village of Evanston was incorporated as a town, and after several annexations in 1892, the town became a City. The City’s southern boundary of approximately eight square miles was established with the City of Chicago and the present City limits. The City also has four miles of shoreline along Lake Michigan. Evanston is the home of Northwestern University, aptly named to serve the Northwest Territory. The University first platted the village which surrounded it. The continued vitality of the University and the cooperative relationship between the City and University adds to the total Evanston community. The Government: The City is a home rule municipality under the Illinois Constitution. As such, it has no tax rate or debt limits imposed by Illinois statute, nor is it required to conduct a referendum to authorize the increase of debt or the imposition of real estate property taxes. The City has a Council/Manager form of government with an elected Mayor. The Mayor is elected to a four-year term. Each Alderman represents one of nine wards and are elected to terms of four years. The City Council is organized into five standing committees: Administration and Public Works, Human Services, Planning and Development, Rules, and Referrals. The City Council has also established several special committees, commissions and advisory boards. The City Manager is the Chief Executive Officer of the City and is responsible for the management of all City operations under the direction of the City Council. The City Manager appoints directors and supervises the City’s 10 departments. The City provides a broad range of municipal services, including police and fire protection, streets and parking, water and sewer service, public libraries, health services, lakefront beaches, parks and recreation activities, cultural events, and community and economic development activities. Schools are provided by separate school districts which are governed by elected school boards. A portion of the City is served by the Ridgeville Park District. Wastewater treatment is provided by the Metropolitan Water Reclamation District. Page 15 of 221 FB1.Page 247 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - vii - Budget Process: The City’s fiscal year 2023 began on January 1, 2023. The City Manager submitted to the City Council a proposed operating budget in October 2022 for the fiscal year 2023 commencing the following January 1. The City’s budget team started the budget process for fiscal year 2023 in late summer followed by meeting with all departments for their individual budgets. On December 12, 2022, the Council adopted Ordinance 99-O-22 approving the FY 2023 budget. The City operates under the Illinois Budget Act, adopting a budget by an ordinance. All Funds are included in the Ordinance. The City is committed to long-term financial planning. The City closely monitors factors that contribute to long-term financial stability, including, bond ratings, debt ratios, and equalized assessed valuation. The City is also pursuing strategies to expand the City's revenue base and diversify revenue sources. The City Manager is authorized to transfer budgeted amounts between departments within any fund (such as the General Fund). However, any revisions that increase the total expenditures of any fund must be approved by the City Council. Budgets are legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. For purposes of preparing the General Fund schedule of revenues (budget and actual), GAAP revenue and expenditures have been adjusted to the budgetary basis. The budgets of the governmental type funds are prepared on a cash basis. The Annual Comprehensive Financial Report (ACFR) of the City presents expenditures and revenues on both a GAAP basis and a budgetary basis for comparison. Fund Accounting: The City uses funds to report on both its financial position and results of its operations. Fund accounting is designated to demonstrate legal compliance and to aid in financial management by segregating transactions related to certain City functions or activities. Each fund is a separate, self-balancing accounting entity. In the City, there are three categories of funds: Governmental, Proprietary and Fiduciary. Governmental funds are used to account for all or most of the City’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of capital assets (capital project funds), and the servicing of general long- term debt (debt service funds). The General Fund is used to account for all activities of the City not accounted for in other funds. In the fiscal year 2022 budget, the City projected that 32.7% ($117.9 million-including transfers) of all City expenditures will occur in the General Fund. The City maintains two different types of proprietary funds. The Enterprise Funds (Water, Parking, Solid Waste Fund and Sewer) are operated and budgeted on a full accrual basis. Expenditures are recognized when a commitment is made, and revenues are recognized when they are obligated to the City (For example, water user fees are recognized as revenue when bills are produced). Internal service funds are used to accumulate and allocate costs internally among the City’s various functions. The City uses an internal service fund to account for its risk management (insurance) operations. Page 16 of 221 FB1.Page 248 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - viii - Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. These funds consist of resources to provide retirement benefits to the City’s public employees. Financial Control Procedures: The City reports financial results based on generally accepted accounting principles as promulgated by the GASB. The accounts of the City are divided into separate self-balancing funds comprised of its assets, liabilities, fund equity, revenues, and expenditures, as appropriate. The City’s expenditures are monitored on a regular basis by the Finance Department. Disbursements are made by fund and only if expenditures are within the authorized budget. MAJOR INITIATIVES – FISCAL YEAR 2023 Following are annual goals and major initiatives by department as a part of budget document preparation. The City Manager’s Office will: (1) Continue to implement Language Access Guidelines city-wide. (2) Continue to implement the Reparations Program and Policy Development. (3) Implement programs under the American Rescue Plan (ARPA). (4) Develop Comprehensive Civic Engagement Policy and Plan. (5) Implement the City’s Participatory Budgeting Program. (6) Implement the Guaranteed Income Pilot Program. (7) Continue to implement the Climate Action and Resilience Plan. (8) Continue to implement recommendations of the Environmental Justice Resolution. (9) Implement One-Stop Shop for Affordable Housing Retrofits. (10) Develop forecasting tools to assist with City budget development and planning. The Law Department will: (1) Work with IT and the Collector’s Office to bring the application and payment process for liquor licensing to an online platform. (2) In conjunction with the City Policy Coordinator, monitor proposed and potential state laws that can or will have an impact on the City, its operations and residents. (3) In conjunction with the City Manager’s Office, conduct a comprehensive review of the City Code, looking for conflicts within the Code and with state law. The Administrative Services Department will: (1) Expand use of the VueWorks program in order to better plan maintenance, replacements, and improvements at City facilities in a manner that is proactive rather than reactive. (2) Review a Parking Study report prepared by a consultant and bring forward any thoughtful changes to City Council for review. (3) Continue to expand training for all City employees, ensuring all staff are working at the best of their abilities to provide services for the City. (4) Continue to work Page 17 of 221 FB1.Page 249 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - ix - on expanding cyber security ensuring City assets are kept safe and continue to work on the City’s website ensuring accessibility. (5) Review the Fleet Electrification Study and begin to implement in a phased manner and pace that is financially responsible while still reaching our CARP goals. The Community Development Department will: (1) Implement updated permit software. (2) Initiate new Comprehensive Plan process. (3) Implement programs and projects under the American Rescue Plan Act (ARPA). (4) Implement projects and programs to address homeless & unstably housed with HOME-ARPA. (5) Investigate, track, monitor and inspect vacant buildings and rental properties. (6) Enhance our communication with landlords and property managers. (7) Implement landlord tenant and inclusionary housing waitlist programs. (8) Coordinate the CTA Purple Line Modernization Program in Evanston. (9) Implement ADA bus stop conversion project and coordinate new bus shelter program. (10) Continue and refine social services funding process to address inequities in access to services. (11) Assess and amend the inclusionary housing ordinance to respond to improve its effectiveness. (12) Expand tools to address the housing needs of low-, moderate-, and middle-income residents. The Police Department will: (1) Fill vacant positions with competent, qualified personnel. (2) Negotiate labor agreements with the three unions represented in the Evanston Police Department. (3) Research development and implementation of a new 911 Continuity of Operations Center during system failure in case of needed backup. (4) Final implementation of Next-Generation 911 service. The Fire Department will: (1) Host an Active Shooter Incident Training for Emergency Management leaders in the Northern Illinois area. (2) Host Fire Prevention Week events in October. (3) Replace and update major medical equipment from Stryker Corporation. (4) Transition Lifeguards from the Parks and Recreation Department to Fire. The Health and Human Services Department will: (1) Continue to prioritize the response to COVID-19 in the community including schools, facilities housing high-risk populations such as in our long-term care facilities and congregate settings. (2) Create a clearinghouse of data to better measure health equity achievements. (3) Continue with the integration process of the Senior Service and Youth and Young Adult Divisions into the Health and Human Services Department to facilitate a holistic and equitable social services approach for the community. (4) Incorporate the City’s EPLAN into City operations and goals thereby using it as a tool to make significant positive impacts to equity and disparity issues in the community. (5) Expand Workforce Development staffing and programming. Page 18 of 221 FB1.Page 250 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - x - The Public Works Agency will: (1) Complete construction of the Main Street Improvements project. (2) Complete Green Bay Road water main replacement including Central Street under the viaduct. (3) Complete Ridge Avenue Traffic Signal Safety Improvements. (5) Complete design of the animal shelter improvements and skate park installation and begin construction. (6) Begin construction of the new raw water intake. (7) Replace approximately 65 light fixtures in street light poles with new LED fixtures in conformance with the Street Light Master Plan. (8) Begin a review of all solid waste facility needs with the City Council to determine how best to address some of the City’s aging buildings. (10) Replace ADA accessible beach paths at the three remaining beaches (Lighthouse, Lee, South Boulevard). The Parks, Recreation and Community Services will: (1) Implement new programming through year-round outdoor recreation programs. (2) Continue implementation of free Starlight Concert and Movie series in all nine wards with an increase in musical performances. (3) Explore improvements to RecTrac registration software. (4) Revival of special events through addition of a Special Events Coordinator, expanding events throughout the City’s nine wards. (5) Continue to increase diversity of recreational programs offered including programs that are more inclusive and accessible. Library operations are shown separately in the City’s Annual Comprehensive Financial Report as a discrete component unit. The Evanston Public Library promotes the development of independent, self-confident, and literate citizens through the provision of open access to cultural, intellectual, and informational resources for all ages. FACTORS AFFECTING FINANCIAL CONDITION The following are factors which could give a broader context to the financial information contained in this Annual Report. Local Economy: Given the uncertainty of the COVID-19 pandemic from 2020 through 2021, the City took steps to address revenue losses, contain spending and focus on the public health response to ensure the health and safety of Evanston residents. During this time, the City implemented several measures to mitigate the loss of revenues including layoffs, implementation of a hiring freeze, deferral of wage increases, and furloughs. The steady recovery of the economy that started in 2021 continued in 2022 thanks in large part to a return of in-person classes at Northwestern University, a strong local job market, a strong housing market, and reinstitution of most City programming that had been deferred during the pandemic. Most major City revenues including Sales Taxes, State Income Taxes, Real Estate Transfer Taxes, Personal Property Replacement Taxes, Amusement Taxes, Natural Gas Utility Taxes, Recreation Program Fees, and Hotel Taxes exceeded budget in 2022 with many finishing at all-time highs. Page 19 of 221 FB1.Page 251 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - xi - While these revenue results are largely due to economic recovery, it is also a result of high rates of inflation. While inflation stood at 5.3% in October 2021, it peaked at 9.1% in July 2022, the highest rate in nearly 40 years. The index for all items less food (groceries and restaurants) and energy rose 5.7% over the last year. Energy prices rose 36.5%, largely the result of increases in gasoline and utility gas service, while food prices increased by 10.6%. In 2022, the City also received its second installment of American Rescue Plan Act (ARPA funding. The City received half of its $43.1 million in May 2021 with the final payment in June 2022. These funds have been used for eligible projects including supporting public health expenditures, addressing negative economic impacts, providing premium pay for essential workers, and investing in water and sewer infrastructure. Roughly $40 million of the $43.1 million has been committed to date by the City Council. Overall, General Fund expenditures were at 96% of budgeted expenditures with the City Manager’s Office, Administrative Services Department, Health and Human Services Department, and Public Works Department reporting higher than budgeted expenditures for FY 2022; while the Community Development Department, Parks and Recreation Department, and Police Department reporting lower than budgeted numbers. As noted, revenues finished the year at 123% of budget largely due to inflation. Overall, revenues in the General Fund finished at $25.5 million higher than budgeted numbers. During 2022, the General Fund generated an operating surplus of $27.4 million, adding to current reserves which are currently in excess of the minimum 16.66% required by the City’s fund balance policy. For the 2023 Budget, the City continued its focus on maintaining core services and ensuring the continued health and safety of residents. On October 10, 2022, staff presented the proposed budget to the City Council. The council deliberated on the budget at several City Council meetings before approval on December 12, 2022. As part of the adopted budget, the City utilized available General Fund surplus to add 35 new staff positions and to transfer $4.5 million in funding beyond the Public Safety Pension Levy to the Public Safety Pension Funds. With all three of the City’s union contracts expiring at the end of 2022, the City also budgeted 4.5% wage increases for all employees with actual amounts to be determined based on the outcome of those negotiations. The City Council also approved one of the largest Capital Improvement Plans in City history at $92.1 million with the largest project being the replacement of a 60-inch water intake pipeline that extends one mile in Lake Michigan. Page 20 of 221 FB1.Page 252 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org - xii - Moving into 2023, most revenues continue to remain at the same level as 2022. However, there are signs that inflation and consumer demand are beginning to level out. After 10 consecutive meetings that led to interest rate increases, the Federal Reserve held rates at their June 2023 meeting. As of May 2023, the CPI was at 3.3%, slightly above the federal government target of 2%. Some revenues like the Real Estate Transfer Tax have been negatively impacted by the hikes in interest rates as real estate sales have slowed from 2021 and 2022 levels. Additionally, the State budget that was passed in 2022 allocated additional State Income Taxes to the City of Evanston, but subsequently reduced the local share of Personal Property Replacement Taxes (PPRT). One additional item the City will need to monitor in 2023 will be the impact of inflation on the cost of capital improvement projects as several have come in well over the amount budgeted. Fortunately, the City has strong reserves given the performance of revenues in 2021 and 2022, but attention will need to be given as contracts are sent out to bid. AWARDS AND ACKNOWLEDGMENTS The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its comprehensive annual financial report for the fiscal year ended December 31, 2021. To be awarded a Certificate of Achievement, the government published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program's requirements, and we are submitting it to the GFOA to determine its eligibility for another year. In addition, the City also received the GFOA's Award for Distinguished Budget Presentation for its annual 2023 budget. To qualify for the Distinguished Budget Presentation Award, the government's budget document was judged to be proficient in several categories, including policy documentation, financial planning, and organization. The City has been getting this GFOA budget award for many years. We acknowledge the contributions and excellent work of Andy Villamin, Accounting Manager and his staff in preparing the financial statements. Appreciation is also extended to all department directors and other staff who contributed to the preparation of this report. We also express gratitude to the Mayor’s Office and Members of City Council for their direction and support in planning and conducting the City’s financial affairs. Page 21 of 221 FB1.Page 253 of 468 2100 Ridge Avenue Evanston, Illinois 60201-2798 T 847.328.2100 TTY 847.866.5095 www.cityofevanston.org Respectfully submitted, _______________________________ Hitesh Desai Chief Financial Officer/Treasurer ______________________________ Luke Stowe City Manager - xiii - Page 22 of 221 FB1.Page 254 of 468 FINANCIAL SECTION Page 23 of 221 FB1.Page 255 of 468 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT AUDITOR’S REPORT The Honorable Daniel Biss, Mayor and Members of the City Council City of Evanston, Illinois Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business - type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Evanston, Illinois (the City), as of and for the year ended December 31, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Evanston, Illinois, as of December 31, 202 2, and the respective changes in financial position, and, where applicable, cash flows thereof for the year ended in conformity with accounting principles generally accepted in the United States of America. Change in Accounting Principle The City adopted GASB Statement No. 87, Leases, which established a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Our opinion is not modified with respect to these matters. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under these standards are further described in the Auditor ’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. The financial statements of the Evanston Public Library were not audited in accordance with Government Auditing Standards. - 1 - Page 24 of 221 FB1.Page 256 of 468 - 2 - Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for 12 months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we • Exercise professional judgment and maintain professional skepticism throu ghout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. - 2 - Page 25 of 221 FB1.Page 257 of 468 - 3 - We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with manag ement’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing proc edures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory section and statistical section, but does not include the basic financial statements and our auditor ’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. - 3 - Page 26 of 221 FB1.Page 258 of 468 - 4 - In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the ot her information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Governmental Auditing Standards, we have also issued our report dated July 28, 2023 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and n ot to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Governmental Auditing Standards in considering the City’s internal control over financial reporting and compliance. Naperville, Illinois July 28, 2023 - 4 - Page 27 of 221 FB1.Page 259 of 468 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Mayor Members of the City Council City of Evanston, Illinois We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, th e financial statements of the governmental activities, business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Evanston, Illinois (City) as of and for the year ended December 31, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated July 28, 2023. The financial statements of Evanston Public Library were not audited in accordance with Government Auditing Standards and accordingly this report does not include reporting on internal control over financial reporting or instances of reportable noncompliance associated with the Evanston Public Library. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the finanicial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. - 5 - Page 28 of 221 FB1.Page 260 of 468 2 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given th ese limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which c ould have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report This purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Naperville, Illinois July 28, 2023 - 6 - Page 29 of 221 FB1.Page 261 of 468 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Page 30 of 221 FB1.Page 262 of 468 MD&A 1 MANAGEMENT’S DISCUSSION AND ANALYSIS DECEMBER 31, 2022 The City of Evanston (the City) Discussion and Analysis is designed to (1) assist the reader in focusing on significant financial issues, (2) provide an overview of the City's financial activity, (3) identify changes in the City's financial position (its ability to address the next and subsequent year challenges), (4) identify any material deviations from the financial plan (the approved budget), and (5) identify individual fund issues or concerns. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on page iv of this report. FINANCIAL HIGHLIGHTS A.The City's net position increased by $49,415,516 from the prior fiscal year. The governmental net position increased by $41,075,163 or 57.2% from the prior period and the business-type activities net position increased by $8,340,353 or 2.7% from the prior period. B.The governmental activities revenue increased by $16,525,068 or 10.1% from the prior period principally due to increase in taxes collected and funding from other governmental agencies. The expenses increased by $20,032,207 or 16.2% principally due to an increase in Public Safety and General management expenses. C.The business-type activities revenue increased by $1,887,260 or 4.0% principally due to an increase in charges for services. The expenses decreased by $159,511 or .45% from the prior period due to slight decreases in water and sewer expenses. D.The total cost of all City programs increased by $19,872,696 or 12.5%. This increase was mainly attributable to an increase in public safety related expenses. E.Total assets of the City increased by $88,805,838 mainly due to increase in cash, investments and pension assets; while total liabilities increased by $82,918,653. F.Deferred outflows and inflows resources of the city had a net deferred inflows decrease of $43,528,331 principally due to a decrease in the governmental net deferred inflows and implementation of GASB S87 Leases. USING THIS ANNUAL REPORT The financial statements focus on both the City as a whole (government-wide) and on the major individual funds. Both perspectives (government-wide and major fund) allow the user to address relevant questions, broaden a basis for comparison and enhance the City's accountability. Page 31 of 221 FB1.Page 263 of 468 The City's financial reporting includes the funds of the City (primary government) and additionally, organizations for which the City is accountable (component unit - the Library). Effective May 1, 2014 the City of Evanston assumed all rights, powers, assets, properties and duties of the Evanston Township, including the responsibility of providing the services that were previously provided by the Township. The functions of the Township are reported along with the City, while the Library financials are shown as a discretely presented component unit beginning in 2013. REPORTING THE CITY AS A WHOLE Government-wide Financial Statements The City's annual report includes two government-wide financial statements. These statements provide both short-term and long-term information about the City's overall status. Financial reporting at this level uses a perspective similar to that found in the private sector with its basis in full accrual accounting and elimination or reclassification of internal activities (e.g., the City’s Fleet Services Fund). The first of these government-wide statements is the Statement of Net Position. This is the City-wide statement of financial position presenting information that includes all the City's assets and liabilities, with the difference reported as net position. Beginning in 2013, this statement also includes separate presentation of Library assets and liabilities. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City as a whole is improving or deteriorating. Evaluation of the overall financial health of the City would extend to other non-financial factors such as diversification of the taxpayer base or the condition of City infrastructure in addition to the financial information provided in this report. The second government-wide statement is the Statement of Activities - which reports how the City's net position changed during the current fiscal period. All current period revenues and expenses for the City and Library are included regardless of when the cash was received or paid. An important purpose of the design of the statement of activities is to show the financial reliance of the City's distinct activities or functions on revenues provided by all government-wide sources. Both government-wide financial statements distinguish governmental activities of the City that are principally supported by taxes and intergovernmental revenues, such as grants, revenues from business- type activities that are intended to recover all or a significant portion of their costs through user fees and charges. Governmental activities include general government, public safety, public service, fleet service, insurance fund, and culture and recreation. Business-type activities include water and sewer utilities, solid waste services, parking and garages. Fiduciary activities, such as employee pension plans and agency funds, are not included in the government-wide statements since these assets are not available to fund City programs. The government-wide financial statements are presented on pages 7-10 of this report. REPORTING THE CITY'S MOST SIGNIFICANT FUNDS Fund Financial Statements A fund is an accountability unit used to maintain control over resources segregated for specific activities or objectives. The City uses funds to ensure and demonstrate compliance with finance-related laws and regulations. Within the basic financial statements, fund financial statements focus on the City's most significant funds, rather than the City as a whole. Major funds are separately reported, while all others are combined into a single aggregated presentation. Individual fund data for non-major funds is provided in the form of combining schedules in a later section of this report. MD&A 2 Page 32 of 221 FB1.Page 264 of 468 The City has three kinds of funds: Governmental funds are reported in the fund financial statements and encompass essentially the same functions reported as governmental activities in the government-wide financial statements. However, the focus is very different with fund statements providing a distinctive view of the City's governmental funds. These statements report short-term fiscal accountability focusing on the use of spendable resources and balances of spendable resources available at the end of the period. They are useful in evaluating annual financing requirements of governmental programs and the commitment of spendable resources for the near- term. Since the government-wide focus includes the long-term view, comparisons between these two perspectives may provide insight into the long-term impact of the short-term financing decision. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to assist in understanding the differences between these two perspectives. Budgetary comparison statements for General Fund are included in the required supplementary section of this report. Budgetary comparison schedules for various special revenue funds and the debt service funds are also included in the supplementary information section of this report. These statements and schedules demonstrate compliance with the City's adopted and final revised budget. The basic government fund financial statements are presented on pages 11 – 15 of this report. Proprietary funds reported in the fund financial statements generally report services for which the City charges customers a fee. There are two kinds of proprietary funds. These are enterprise funds and internal service funds. Enterprise funds essentially encompass the same functions reported as business-type activities in the government-wide statements. Services such as the water utilities and the parking garages are provided to customers external to the City organization. Internal service funds provide services and charge fees to customers within the City organization, such as equipment services (repair and maintenance of city vehicles) and the insurance fund. Because the City's internal service funds primarily serve governmental functions, they are included within the governmental activities of the government-wide financial statements. Proprietary fund statements and statements for discretely presented component units (reporting is similar to proprietary funds) provide both short-term and long-term financial information consistent with the focus provided by the government-wide financial statements. Individual fund information for internal service funds is found in combining schedules in a later section of this report. The basic proprietary fund financial statements are presented on pages 16 - 20 of this report. Fiduciary funds such as the Police and Firefighter's pension plans are reported in the fiduciary fund financial statements, but are excluded from the government-wide reporting. Fiduciary fund financial statements report resources that are not available to fund City programs. These financial statements report similarly to proprietary funds. The basic fiduciary fund financial statements are presented on pages 21 - 22 of this report. Notes to the financial statements The accompanying notes to financial statements provide information essential to a full understanding of the government-wide and fund financial statements. The notes to the financial statements begin on page 23 of this report. MD&A 3 Page 33 of 221 FB1.Page 265 of 468 MD&A 4 Other information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligations to provide pension benefits to its employees. Other supplementary information includes detail by fund and component unit for receivables, payables, transfers, and payments within the reporting entity. Required supplementary information can be found on pages 94 – 108 of this report. Major funds and component units are reported in the basic financial statements, as discussed. Combining statements, individual statements and schedules for nonmajor and internal service funds are presented in a subsequent section of this report beginning on page 115. Additional information on capital assets and long-term debt can be found on page 42 and 50, respectively. Financial Analysis of the City as a Whole The City's combined net position increased by $49,415,516 from $237,728,798 to $287,144,314. STATEMENT OF POSITION The City's total revenues increased by $ 18,412,328 or 8.8%. The City's total expenses for all programs increased by $19,872,696 or 12.5%. Business-type activity revenues increased by $1,887,260 in the current fiscal period mainly due to an increase in charges for services. Business-type activity expenses decreased by $159,511, while Governmental activity expenses increased by $20,032,207 due to increased costs in public safety. The list of revenues and expenses can be found in the table below. The governmental activities and business-type activities saw net position balance increases of $41,075,163 and of $8,340,353, respectively. 2022 2021 2022 2021 2022 2021 Current and Other Assets 248,350,460$ 182,796,690$ 37,514,732 32,743,095 285,865,192 215,539,785 Capital Assets 228,756,629 224,571,971 380,930,569 366,634,796 609,687,198 591,206,767 Total Assets 477,107,089 407,368,661 418,445,301 399,377,891 895,552,390 806,746,552 Deferred Outflows 55,577,584 25,672,525 4,935,510 4,858,437 60,513,094 30,530,962 532,684,673 433,041,186 423,380,811 404,236,328 956,065,484 837,277,514 Long-Term Liabilities 422,853,966 370,079,055 83,423,489 84,736,446 506,277,455 454,815,501 Other Liabilities 53,440,394 28,058,982 9,655,666 3,580,379 63,096,060 31,639,361 Total Liabilities 476,294,360 398,138,037 93,079,155 88,316,825 569,373,515 486,454,862 Deferred Inflows 87,065,923 106,653,922 12,481,732 6,439,932 99,547,655 113,093,854 Total Liabilities and Deferred Inflows 563,360,283 504,791,959 105,560,887 94,756,757 668,921,170 599,548,716 Net Investment in Capital Assets 80,017,854 69,635,907 296,945,278 289,164,675 376,963,132 358,800,582 Restricted 62,604,468 23,472,163 9,267,670 - 71,872,138 23,472,163 Unrestricted (Deficit) (173,297,932) (164,858,843) 11,606,976 20,314,896 (161,690,956) (144,543,947) Restatement - - - - - - Total Net Position (30,675,610)$ (71,750,773) 317,819,924 309,479,571 287,144,314 237,728,798 Governmental Activities Business-type Activities Total Primary Government Page 34 of 221 FB1.Page 266 of 468 MD&A 5 The following table provides a summary of the City's changes in net position: STATEMENT OF CHANGES IN NET POSITION Governmental Activities Business-type Activities Total Primary Government 2022 2021 2022 2021 2022 2021 Revenue Program Revenues: Charges for services 32,625,387$ 26,906,127$ 46,776,641 44,332,669 79,402,028 71,238,796 Operating grants and - - - contributions 9,913,241 10,066,887 9,913,241 10,066,887 Capital grants and - - - contributions 936,608 4,275,024 936,608 4,275,024 General Revenues:- - - Sales taxes 23,443,235 21,497,119 23,443,235 21,497,119 Property taxes 52,498,104 53,268,947 1,332,500 1,332,500 53,830,604 54,601,447 Utility taxes 6,878,514 6,084,133 6,878,514 6,084,133 Income taxes 12,826,057 10,141,121 12,826,057 10,141,121 Other 39,200,596 30,818,051 - 595,906 39,200,596 31,413,957 Investment income 1,334,450 73,715 (92) (39,286) 1,334,358 34,429 Total Revenue 179,656,192 163,131,124 48,109,049 46,221,789 227,765,241 209,352,913 Expenses General management and support 22,825,409 19,391,474 - 22,825,409 19,391,474 Public safety 70,097,181 58,492,344 - 70,097,181 58,492,344 Public works 20,711,786 16,860,988 - 20,711,786 16,860,988 Health and human - - resources development 3,158,454 3,969,841 - 3,158,454 3,969,841 Recreation and cultural - - - opportunities 11,098,493 9,147,647 - 11,098,493 9,147,647 Housing and economic - - - development 10,317,825 11,046,288 - 10,317,825 11,046,288 Interest 5,161,464 4,429,823 - 5,161,464 4,429,823 Water - 14,562,608 14,561,520 14,562,608 14,561,520 Sewer 6,385,682 6,706,402 6,385,682 6,706,402 Solid Waste 5,148,518 5,475,571 5,148,518 5,475,571 Motor vehicle parking 8,882,305 8,395,131 8,882,305 8,395,131 system - - - - - - Total Expense 143,370,612 123,338,405 34,979,113 35,138,624 178,349,725 158,477,029 Increase (decrease) in net position before transfers 36,285,580 39,792,719 13,129,936 11,083,165 49,415,516 50,875,884 Transfers 4,789,583 2,269,571 (4,789,583) (2,269,571) - - Increase/(Decrease) in Net Position 41,075,163 42,062,290 8,340,353 8,813,594 49,415,516 50,875,884 Net Position - Beginning (71,750,773) (113,813,063) 309,479,571 300,665,977 237,728,798 186,852,914 Change in accounting principle - - - - - - Net Position - Beginning, Restated (71,750,773) (113,813,063) 309,479,571 300,665,977 237,728,798 186,852,914 Net Position - Ending (30,675,610)$ (71,750,773) 317,819,924 309,479,571 287,144,314 237,728,798 Page 35 of 221 FB1.Page 267 of 468 MD&A 6 Financial Analysis of the City's Funds Governmental Funds As discussed, governmental funds are reported in the fund statement with a short-term inflow and outflow of spendable resources focus. This information is useful in assessing resources available at the end of the period in comparison with upcoming financing requirements. Governmental funds reported fund balances of $91,512,062 as of December 31, 2022 which includes $103,062 non-spendable, $22,962,476 restricted, $11,106,839 assigned and $57,339,685 unassigned fund balance. The restricted fund balance consists of amounts required to be set aside by external authorities. Fund Balance amounts reported for governmental activities are different than the statement of net position because of the treatment of capital assets, liabilities, payables and most importantly pension liabilities. This reporting difference is clearly stated on page 11 of this report. Major Governmental Funds The General Fund is the City's primary operating fund and the largest source of day-to-day service delivery. The fund balance of the General Fund reported an increase of $27,452,384 with actual revenue of $137,585,695 and expenditures of $116,316,048. The City reported an increase in fund balance mainly due to some of the major revenues coming significantly higher than budgeted amounts due to inflation. Starting FY 2016 the Police and Fire pension employer contributions were included in the Adopted Budget documents. These had previously been reported in a separate fund. So now, Property tax and Personal Property Replacement Taxes are included in the General Fund and then transferred to the respective pension funds. The fund balance of the General Obligation Debt Fund had an increase of $513,238 from $1,452,572 to $1,965,810. Combined Nonmajor Governmental Funds Combined nonmajor fund balances totaled $27,891,876, a decrease of $10,483,422 from prior period of $38,375,298. Non-major funds with surpluses for the fiscal year include Motor Fuel Tax, Emergency Telephone, Affordable Housing, Community Dev Loan, SSD #9, Sustainability, General Assistance, Crown Construction, Chicago-Main, SSD #6, SSD #7, SSD #8, and Dempster-Dodge. Nonmajor funds with deficits for the period include Home, CDBG, Reparations, Good Neighbor, West-Evanston, Howard- Ridge, Five Fifths, Capital Improvements, Crown Maintenance, and Special Assessment. Proprietary Funds The proprietary fund statements share the same focus as the government-wide statements, reporting both short-term and long-term information about financial status. The proprietary funds operated by the City are the Water, Sewer, Solid Waste and Parking Funds. These funds have a combined net increase of $8,340,353 in the net position. The Water Fund reported the highest increase in the amount of $4,233,008. The Solid Waste Fund added $2,051,273 to the net position during the year. The Sewer Fund reported an increase of $2,606,877, while Parking Fund reported a decrease of $550,805. It should also be noted that the Water and Sewer Funds carry substantial debt levels, although Parking and Solid Waste Funds have lesser debts. Page 36 of 221 FB1.Page 268 of 468 MD&A 7 Internal Service Funds The City's combined internal service fund’s net position increased by $4,144,923 from a $3,375,696, as of January 1, 2022 to a net position of $7,520,619 as of December 31, 2022. The increase in net position can be attributed to a decrease in liabilities in the Insurance Fund, which continues to improve. General Fund Highlights Total revenues for the General Fund were $137,585,695 while total expenditures were $116,316,048. Overall General Fund revenue came in higher than budget by $25,506,614. Total expenditures in the General Fund were lower than budgeted amounts by $4,268,275. The actual net surplus of $27,452,384 was supplemented by $6,182,737 in net transfers to the General Fund from other funds. Capital Assets The City’s Capital Asset policy generally includes capitalizing assets or properties with $20,000 or more in value (with the exception of vehicles to the $20,000 threshold). The City's capital assets (net of depreciation) for governmental and business-type activities as of December 31, 2022, were $609,687,198. The governmental funds capital assets had a net increase of $4,184,658, while business type capital assets increased by $14,295,773. Overall, capital assets increased by 3.1% for the City as a whole. The net increase in capital assets were principally due to an increase in capital projects for the year. Readers desiring more detailed information on capital asset activity should refer to Note 5 in the Notes to the Financial Statements. Long-Term Debt As of December 31, 2022, the City had outstanding total general obligation bonded debt of $171,823,118 of which $33,336,712 was for business type activities to be paid for by the City's Water, Solid Waste and Sewer Funds. Overall general obligation bonded debt represents a $11,175,294 decrease from 2021. The City's general obligation debt service principal payments for 2022 totaled $11,175,294. During the current year, the City did not issue general obligation bonds. As a home rule government under Illinois law, there is no legal debt limit for the City. Readers desiring more detailed information on long-term debt should refer to Note 7 in the Notes to the Financial Statements. Bond Ratings The City's 2022 General obligation bonds are rated AA (stable outlook) by S&P and AA+ by Fitch Ratings. Economic Factors Evanston is a diverse community consisting primarily of residential homes, several nonprofit organizations including a very well-known private university, two hospitals, and many smaller scale retail shops and restaurants as well as some popular big box retailers. Local Economy: The steady recovery of the economy that started in 2021 continued in 2022 thanks in large part to a return of in-person classes at Northwestern University, a strong local job market, a strong housing market, and reinstitution of most City programming that had been deferred during the pandemic. Most major City revenues including Sales Taxes, State Income Taxes, Real Estate Transfer Taxes, Personal Property Replacement Taxes, Amusement Taxes, Natural Gas Utility Taxes, Recreation Program Fees, and Hotel Taxes exceeded budget in 2022 with many finishing at all-time highs. Page 37 of 221 FB1.Page 269 of 468 MD&A 8 While these revenue results are largely due to economic recovery, it is also a result of high rates of inflation. While inflation stood at 5.3% in October 2021, it peaked at 9.1% in July 2022, the highest rate in nearly 40 years. The index for all items less food (groceries and restaurants) and energy rose 5.7% over the last year. Energy prices rose 36.5%, largely the result of increases in gasoline and utility gas service, while food prices increased by 10.6%. In 2022, the City also received its second installment of American Rescue Plan Act (ARPA funding. The City received half of its $43.1 million in May 2021 with the final payment in June 2022. These funds have been used for eligible projects including supporting public health expenditures, addressing negative economic impacts, providing premium pay for essential workers, and investing in water and sewer infrastructure. Roughly $40 million of the $43.1 million has been committed to date by the City Council. Overall, General Fund expenditures were at 96% of budgeted expenditures with the City Manager’s Office, Administrative Services Department, Health and Human Services Department, and Public Works Department reporting higher than budgeted expenditures for FY 2022; while the Community Development Department, Parks and Recreation Department, and Police Department reporting lower than budgeted numbers. As noted, revenues finished the year at 123% of budget largely due to inflation. Overall, revenues in the General Fund finished at $25.5 million higher than budgeted numbers. During 2022, the General Fund generated an operating surplus of $27.4 million, adding to current reserves which are currently more than the minimum 16.66% required by the City’s fund balance policy. For the 2023 Budget, the City continued its focus on maintaining core services and ensuring the continued health and safety of residents. On October 10, 2022, staff presented the proposed budget to the City Council. The council deliberated on the budget at several City Council meetings before approval on December 12, 2022. With all three of the City’s union contracts expiring at the end of 2022, the City also budgeted 4.5% wage increases for all employees with actual amounts to be determined based on the outcome of those negotiations. The City has strong reserves given the performance of revenues in 2021 and 2022, but attention will need to be given as contracts are finalized. Moving into 2023, most revenues continue to remain at the same level as 2022. However, there are signs that inflation and consumer demand are beginning to level out. After 10 consecutive meetings that led to interest rate increases, the Federal Reserve held rates at their June 2023 meeting. As of May 2023, the CPI was at 3.3%, slightly above the federal government target of 2%. Some revenues like the Real Estate Transfer Tax have been negatively impacted by the hikes in interest rates as real estate sales have slowed from 2021 and 2022 levels. Additionally, the State budget that was passed in 2022 allocated additional State Income Taxes to the City of Evanston, but subsequently reduced the local share of Personal Property Replacement Taxes (PPRT). Contacting the City's Financial Management This financial report is designed to provide a general overview of the City's finances, comply with finance- related laws and regulations, and demonstrate the City's commitment to public accountability. If you have questions about this report or would like to request additional information, contact the City Manager’s Office, Finance Division at the City of Evanston, 2100 Ridge Avenue, Evanston, Illinois 60201, Telephone 847-448-8082, or access the website at www.cityofevanston.org. Page 38 of 221 FB1.Page 270 of 468 BASIC FINANCIAL STATEMENTS Page 39 of 221 FB1.Page 271 of 468 Component Unit Governmental Business-Type Evanston Public Activities Activities Total Library ASSETS Cash and equivalents 55,461,423$ 1,534,028$ 56,995,451$ 7,326,331$ Investments 63,803,631 9,122,573 72,926,204 - Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 58,518,338 1,332,500 59,850,838 9,514,154 Utility taxes 836,618 - 836,618 - Accounts - 8,044,477 8,044,477 - Notes 75,000 199,000 274,000 - Loans 9,787,673 - 9,787,673 - Special assessments 661,093 - 661,093 - Leases 2,183,885 3,926,575 6,110,460 - Accrued interest 2,247 5,859 8,106 - Other 1,059,869 212,455 1,272,324 95 Due from other governments 11,823,538 - 11,823,538 - Due from primary government - - - 203,328 Internal balances (2,872,563) 2,872,563 - - Inventories 1,767,552 997,032 2,764,584 - Prepaid items 6,149,830 - 6,149,830 - Net pension asset 39,092,326 9,267,670 48,359,996 5,364,050 Capital assets Capital assets not being depreciated 48,888,893 6,673,158 55,562,051 311,380 Capital assets being depreciated, net 179,867,736 374,257,411 554,125,147 10,000,756 Total assets 477,107,089 418,445,301 895,552,390 32,720,094 DEFERRED OUTFLOWS OF RESOURCES Asset retirement obligations - 3,614,036 3,614,036 - Pension items - Police 26,898,174 - 26,898,174 - Pension items - Fire 20,103,248 - 20,103,248 - Pension items - IMRF 4,836,971 1,146,707 5,983,678 663,705 OPEB items 3,739,191 174,767 3,913,958 55,553 Total deferred outflows of resources 55,577,584 4,935,510 60,513,094 719,258 Total assets and deferred outflows of resources 532,684,673 423,380,811 956,065,484 33,439,352 Primary Government CITY OF EVANSTON, ILLINOIS STATEMENT OF NET POSITION December 31, 2022 (This statement is continued on the following page.) - 7 - Page 40 of 221 FB1.Page 272 of 468 Component Unit Governmental Business-Type Evanston Public Activities Activities Total Library LIABILITIES Vouchers payable 11,418,736$ 2,686,277$ 14,105,013$ 175,222$ Retainage payable - 91,289 91,289 - Deposits payable - 1,796 1,796 - Accrued payroll 2,687,584 - 2,687,584 - Accrued interest 901,222 200,926 1,102,148 19,348 Due to other governments 3,449,453 - 3,449,453 - Due to component unit 203,328 - 203,328 - Due to fiduciary funds 4,065,865 - 4,065,865 - Unearned revenue 30,714,206 - 30,714,206 - Noncurrent liabilities Due within one year 12,647,588 6,675,378 19,322,966 358,648 Due in more than one year 410,206,378 83,423,489 493,629,867 6,528,417 Total liabilities 476,294,360 93,079,155 569,373,515 7,081,635 DEFERRED INFLOWS OF RESOURCES Pension items - Police Pension 1,243,238 - 1,243,238 - Pension items - Fire Pension 1,032,060 - 1,032,060 - Pension items - IMRF 29,626,683 7,023,638 36,650,321 4,065,223 OPEB items 5,648,654 264,014 5,912,668 83,921 Property taxes levied for future periods 47,366,662 1,332,500 48,699,162 8,043,385 Leases 2,148,626 3,861,580 6,010,206 - Total deferred inflows of resources 87,065,923 12,481,732 99,547,655 12,192,529 Total liabilities and deferred inflows of resources 563,360,283 105,560,887 668,921,170 19,274,164 NET POSITION Net investment in capital assets 80,017,854 296,945,278 376,963,132 4,081,234 Restricted for Pensions 39,092,326 9,267,670 48,359,996 5,364,050 Highway maintenance 5,457,966 - 5,457,966 - Emergency telephone system 1,484,368 - 1,484,368 - HUD approved projects 445,424 - 445,424 - Neighborhood improvements 4,638,696 - 4,638,696 - Reparations 248,536 - 248,536 - Sustainability 384,592 - 384,592 - Governmental services 531,170 - 531,170 - Capital improvements 733,413 - 733,413 704,389 Debt service 8,601,591 - 8,601,591 2,782 General assistance 986,386 - 986,386 - Endowment - - - 4,107,524 Unrestricted (deficit)(173,297,932) 11,606,976 (161,690,956) (94,791) TOTAL NET POSITION (DEFICIT)(30,675,610)$ 317,819,924$ 287,144,314$ 14,165,188$ Primary Government CITY OF EVANSTON, ILLINOIS STATEMENT OF NET POSITION (Continued) December 31, 2022 See accompanying notes to financial statements. - 8 - Page 41 of 221 FB1.Page 273 of 468 Operating Capital Charges for Grants and Grants and FUNCTIONS/PROGRAMS Expenses Services Contributions Contributions PRIMARY GOVERNMENT Governmental Activities General management and support 22,825,409$ 9,403,164$ 315,219$ -$ Public safety 70,097,181 8,365,566 127,164 - Public works 20,711,786 214,791 4,790,783 811,608 Health and human resource development 3,158,454 425,043 1,430,609 - Recreational and cultural opportunities 11,098,493 6,961,905 276,569 - Housing and economic development 10,317,825 7,254,918 2,972,897 125,000 Interest 5,161,464 - - - Total governmental activities 143,370,612 32,625,387 9,913,241 936,608 Business-Type Activities Water 14,562,608 22,925,552 - - Sewer 6,385,682 9,638,057 - - Solid waste 5,148,518 5,323,741 - - Motor vehicles parking system 8,882,305 8,889,291 - - Total business-type activities 34,979,113 46,776,641 - - TOTAL PRIMARY GOVERNMENT 178,349,725$ 79,402,028$ 9,913,241$ 936,608$ COMPONENT UNIT Evanston Public Library 7,399,971$ 44,927$ 667,620$ -$ Program Revenues CITY OF EVANSTON, ILLINOIS STATEMENT OF ACTIVITIES For the Year Ended December 31, 2022 - 9 - Page 42 of 221 FB1.Page 274 of 468 Component Unit Total Evanston Governmental Business-Type Primary Public Activities Activities Government Library (13,107,026)$ -$ (13,107,026)$ -$ (61,604,451) - (61,604,451) - (14,894,604) - (14,894,604) - (1,302,802) - (1,302,802) - (3,860,019) - (3,860,019) - 34,990 - 34,990 - (5,161,464) - (5,161,464) - (99,895,376) - (99,895,376) - - 8,362,944 8,362,944 - - 3,252,375 3,252,375 - - 175,223 175,223 - - 6,986 6,986 - - 11,797,528 11,797,528 - (99,895,376) 11,797,528 (88,097,848) - -$ -$ -$ (6,687,424)$ General Revenues Taxes Property tax 52,498,104 1,332,500 53,830,604 7,855,001 Other taxes 9,856,593 - 9,856,593 - Personal property replacement taxes 5,516,675 - 5,516,675 - Sales and home rule tax 23,443,235 - 23,443,235 - Utility tax 6,878,514 - 6,878,514 - Liquor tax 3,291,166 - 3,291,166 - Parking tax 2,952,826 - 2,952,826 - Real estate transfer tax 5,496,306 - 5,496,306 - Intergovernmental 7,659,448 - 7,659,448 - Income tax 12,826,057 - 12,826,057 - Investment income 1,334,450 (92) 1,334,358 (943,390) Gain on sale of capital assets - - - - Miscellaneous 4,427,582 - 4,427,582 6,649 Transfers 4,789,583 (4,789,583) - - Total 140,970,539 (3,457,175) 137,513,364 6,918,260 CHANGE IN NET POSITION 41,075,163 8,340,353 49,415,516 230,836 NET POSITION (DEFICIT), JANUARY 1 (71,750,773) 309,479,571 237,728,798 13,934,352 NET POSITION (DEFICIT), DECEMBER 31 (30,675,610)$ 317,819,924$ 287,144,314$ 14,165,188$ Net (Expense) Revenue and Change in Net Position Primary Government See accompanying notes to financial statements. - 10 - Page 43 of 221 FB1.Page 275 of 468 General Nonmajor Total Obligation Governmental Governmental General Debt Service ARPA Funds Funds Cash and equivalents 20,492,652$ 2,774,084$ 6,906,203$ 24,160,647$ 54,333,586$ Investments 28,658,014 516,020 24,943,229 9,686,368 63,803,631 Receivables Property taxes 38,866,175 15,751,469 - 3,900,694 58,518,338 Utility 836,618 - - - 836,618 Notes 75,000 - - - 75,000 Loans - - - 9,787,673 9,787,673 Special assessments - - - 661,093 661,093 Leases 1,744,059 - - 439,826 2,183,885 Accrued interest 1,994 - - 253 2,247 Other 1,054,875 - - - 1,054,875 Due from other governments 10,687,563 - - 1,135,975 11,823,538 Due from other funds 5,190,166 - - 341,417 5,531,583 Inventories 28,062 - - - 28,062 TOTAL ASSETS 107,635,178$ 19,041,573$ 31,849,432$ 50,113,946$ 208,640,129$ LIABILITIES Vouchers payable 2,384,223$ -$ 71,094$ 8,339,235$ 10,794,552$ Accrued payroll 2,687,584 - - - 2,687,584 Unearned revenue - - 30,714,206 - 30,714,206 Due to other governments 3,296,277 - - 153,176 3,449,453 Due to component unit 203,328 - - - 203,328 Due to other funds - 4,197,505 532,962 518,558 5,249,025 Due to fiduciary funds 4,065,865 - - - 4,065,865 Total liabilities 12,637,277 4,197,505 31,318,262 9,010,969 57,164,013 DEFERRED INFLOWS OF RESOURCES Long-term loans - - - 10,448,766 10,448,766 Property taxes levied for future periods 32,157,402 12,878,258 - 2,331,002 47,366,662 Leases 1,717,293 - - 431,333 2,148,626 Total deferred inflows of resources 33,874,695 12,878,258 - 13,211,101 59,964,054 Total liabilities and deferred inflows of resources 46,511,972 17,075,763 31,318,262 22,222,070 117,128,067 ASSETS LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES December 31, 2022 CITY OF EVANSTON, ILLINOIS BALANCE SHEET GOVERNMENTAL FUNDS (This statement is continued on the following page.) - 11 - Page 44 of 221 FB1.Page 276 of 468 General Nonmajor Total Obligation Governmental Governmental General Debt Service ARPA Funds Funds FUND BALANCES Nonspendable Cash with fiscal agent -$ -$ -$ -$ -$ Prepaid items - - - - - Inventory - - - - - Notes 75,000 - - - 75,000 Inventory 28,062 - - - 28,062 Restricted Highway maintenance - - - 5,457,966 5,457,966 Emergency telephone system - - - 1,484,368 1,484,368 HUD approved projects - - - 445,424 445,424 Neighborhood improvements - - - 4,089,030 4,089,030 Reparations - - - 248,536 248,536 Sustainability - - - 384,592 384,592 Governmental services - - 531,170 - 531,170 Debt service - 1,965,810 - 6,635,781 8,601,591 General assistance - - - 986,386 986,386 Capital improvements - - - 733,413 733,413 Assigned Capital improvements - - - 7,762,268 7,762,268 Other 3,344,571 - - - 3,344,571 Unassigned (deficit)57,675,573 - - (335,888) 57,339,685 Total fund balances 61,123,206 1,965,810 531,170 27,891,876 91,512,062 TOTAL LIABILITIES, INFLOWS OF RESOURCES, AND FUND BALANCES 107,635,178$ 19,041,573$ 31,849,432$ 50,113,946$ 208,640,129$ December 31, 2022 CITY OF EVANSTON, ILLINOIS BALANCE SHEET (Continued) GOVERNMENTAL FUNDS See accompanying notes to financial statements. - 12 - Page 45 of 221 FB1.Page 277 of 468 FUND BALANCES OF GOVERNMENTAL FUNDS 91,512,062$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds Total governmental capital assets 228,756,629$ Less internal service fund portion 7,273,461 221,483,168 Total OPEB liability payable is not due and payable in the current period and, therefore, is not reported in the governmental funds (20,349,682) Interest payable is not due and payable in the current period and, therefore, not reported in the governmental funds (901,222) Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds General obligation bonds payable Total governmental general obligation bonds payable (138,486,406)$ Less internal service fund portion (660,000) (137,826,406) Bonds premium liability (10,252,369) Compensated absences payable (9,928,536) Net pension liability/asset is shown as a liability/asset on the statement of net position Illinois Municipal Retirement Fund 39,092,326 Police Pension Fund (128,935,255) Firefighters' Pension Fund (110,575,648) Differences between expected and actual experiences, assumption changes, net differences between projected, and actual earnings are recognized as deferred outflows and inflows of resources on the statement of net position Illinois Municipal Retirement Fund (24,789,712) Police Pension Fund 25,654,936 Firefighters' Pension Fund 19,071,188 OPEB (1,899,845) Deferred inflows for long-term loans are not a available and, therefore, not revenue in fund financial statements 10,448,766 The net position of the internal service fund is included in the governmental activities on the statement of net position 7,520,619 NET POSITION OF GOVERNMENTAL ACTIVITIES (30,675,610)$ December 31, 2022 CITY OF EVANSTON, ILLINOIS RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION See accompanying notes to financial statements. - 13 - Page 46 of 221 FB1.Page 278 of 468 General Nonmajor Total Obligation Governmental Governmental General Debt Service ARPA Funds Funds REVENUES Taxes 76,461,370$ 13,858,421$ -$ 8,217,785$ 98,537,576$ Licenses and permits 12,562,065 - - - 12,562,065 Special assessments - - - 318,463 318,463 Intergovernmental 28,225,468 - 7,659,448 7,871,187 43,756,103 Fees - - - 538,433 538,433 Charges for services 13,945,833 - - 63,467 14,009,300 Fines and forfeits 3,790,046 - - - 3,790,046 Investment income 309,972 91,189 524,941 408,348 1,334,450 Miscellaneous 2,290,941 - - 2,518,815 4,809,756 Total revenues 137,585,695 13,949,610 8,184,389 19,936,498 179,656,192 EXPENDITURES Current General management and support 19,318,298 19 3,180,971 1,565,948 24,065,236 Public safety 64,482,767 - 344,378 1,559,923 66,387,068 Public works 13,320,046 - - 10,342,961 23,663,007 Health and human resource development 4,781,077 - - - 4,781,077 Recreational and cultural opportunities 11,351,700 - - - 11,351,700 Housing and economic development 3,062,160 - - 8,369,669 11,431,829 Capital outlay - - 254,415 6,421,224 6,675,639 Debt service Principal - 10,054,059 - - 10,054,059 Interest - 5,642,685 - - 5,642,685 Fiscal charges - 6,650 - - 6,650 Total expenditures 116,316,048 15,703,413 3,779,764 28,259,725 164,058,950 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 21,269,647 (1,753,803) 4,404,625 (8,323,227) 15,597,242 OTHER FINANCING SOURCES (USES) Transfers in 8,775,706 2,267,041 - 1,249,439 12,292,186 Transfers (out)(2,592,969) - (3,900,000) (3,409,634) (9,902,603) Total other financing sources (uses)6,182,737 2,267,041 (3,900,000) (2,160,195) 2,389,583 NET CHANGE IN FUND BALANCES 27,452,384 513,238 504,625 (10,483,422) 17,986,825 FUND BALANCES, JANUARY 1 33,670,822 1,452,572 26,545 38,375,298 73,525,237 FUND BALANCES, DECEMBER 31 61,123,206$ 1,965,810$ 531,170$ 27,891,876$ 91,512,062$ CITY OF EVANSTON, ILLINOIS STATEMENT OF REVENUES, EXPENDITURES, AND GOVERNMENTAL FUNDS For the Year Ended December 31, 2022 CHANGES IN FUND BALANCES See accompanying notes to financial statements. - 14 - Page 47 of 221 FB1.Page 279 of 468 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 17,986,825$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlay as expenditures; however, they are capitalized and depreciated in the statement of activities 15,426,706 Some expenses in the statement of net position (e.g., depreciation) do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds Depreciation (10,715,563) The repayment of long-term debt is reported as an expenditure when due in governmental funds but as a reduction of principal outstanding in the statement of activities 10,054,059 The amortization of premium on long-term debt is reported as a reduction of interest expense on the statement of activities 918,324 Changes in total other postemployment benefits obligations are reported only in the statement of activities 1,957,015 The change in compensated absences payable is shown as an expense on the statement of activities 750,515 The change in the accrual of interest is reported as interest expense on the statement of activities (430,453) The change in the net pension liability (asset) is reported only in the statement of activities Illinois Municipal Retirement Fund 18,465,780 Police Pension Fund (43,160,349) Firefighters' Pension Fund (26,729,021) The change in deferred inflows and outflows of resources is reported only in the statement of activities Illinois Municipal Retirement Fund (9,843,013) Police Pension Fund 40,416,891 Firefighters' Pension Fund 24,402,399 OPEB (3,119,541) The change in deferred inflows for long-term loans is not an expense on the statement of activities 549,666 Internal service funds are reported separately in the fund financial statements 4,144,923 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 41,075,163$ CITY OF EVANSTON, ILLINOIS RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES For the Year Ended December 31, 2022 See accompanying notes to financial statements. - 15 - Page 48 of 221 FB1.Page 280 of 468 Governmental Activities Motor Vehicle Internal Service Water Sewer Solid Waste Parking System Total Funds CURRENT ASSETS Cash and cash equivalents 300$ 522,284$ -$ 1,011,444$ 1,534,028$ 1,127,837$ Investments 7,657,233 1,272,367 - 192,973 9,122,573 - Receivables Property taxes - - 1,332,500 - 1,332,500 - Accounts - water and sewerage charges Accounts - billed 4,096,934 241,367 203,703 - 4,542,004 - Accounts - unbilled 1,357,249 1,398,919 746,305 - 3,502,473 - Leases - - - 3,926,575 3,926,575 - Accrued interest - - - 5,859 5,859 - Other - - 46,037 166,418 212,455 4,994 Inventories 858,767 138,265 - - 997,032 1,739,490 Prepaid items - - - - - 6,149,830 Due from other funds 20,439,782 3,916,710 1,243,055 - 25,599,547 120,133 Total current assets 34,410,265 7,489,912 3,571,600 5,303,269 50,775,046 9,142,284 NONCURRENT ASSETS Capital assets Capital assets not being depreciated 2,276,680 - - 4,396,478 6,673,158 - Capital assets being depreciated 178,824,087 266,603,331 1,122,235 94,262,662 540,812,315 27,619,660 Accumulated depreciation (41,114,146) (78,957,046) (235,979) (46,247,733) (166,554,904) (20,346,199) Total capital assets 139,986,621 187,646,285 886,256 52,411,407 380,930,569 7,273,461 Other assets Net pension asset 5,127,804 1,256,047 1,525,190 1,358,629 9,267,670 - Notes receivable - - - 199,000 199,000 - Total other assets 5,127,804 1,256,047 1,525,190 1,557,629 9,466,670 - Total noncurrent assets 145,114,425 188,902,332 2,411,446 53,969,036 390,397,239 7,273,461 Total assets 179,524,690 196,392,244 5,983,046 59,272,305 441,172,285 16,415,745 DEFERRED OUTFLOWS OF RESOURCES Asset retirement obligations 3,614,036 - - - 3,614,036 - Pension items - IMRF 634,473 155,413 188,715 168,106 1,146,707 - OPEB items 76,022 41,013 27,103 30,629 174,767 18,833 Total deferred outflows of resources 4,324,531 196,426 215,818 198,735 4,935,510 18,833 Total assets and deferred outflows of resources 183,849,221 196,588,670 6,198,864 59,471,040 446,107,795 16,434,578 CITY OF EVANSTON, ILLINOIS STATEMENT OF NET POSITION PROPRIETARY FUNDS December 31, 2022 Business-Type Activities (This statement is continued on the following page.) - 16 - Page 49 of 221 FB1.Page 281 of 468 Governmental Activities Motor Vehicle Internal Service Water Sewer Solid Waste Parking System Total Funds CURRENT LIABILITIES Vouchers payable 1,961,474$ 342,001$ 246,678$ 136,124$ 2,686,277$ 624,184$ Retainage payable 91,289 - - - 91,289 - Deposits payable - 190 1,606 - 1,796 - Unearned revenue - - - - - - Interest payable - restricted 112,533 85,380 - 3,013 200,926 - Notes payable - IEPA 1,604,741 3,183,578 - - 4,788,319 - Current portion of GO bonds payable 1,436,736 235,972 - 40,000 1,712,708 - Current portion of total OPEB liability 17,049 9,198 6,078 6,869 39,194 4,224 Claims payable - - - - - 701,992 Due to other funds 22,508,991 - - 217,993 22,726,984 3,275,254 Compensated absences payable 83,990 19,005 11,886 20,276 135,157 17,163 Total current liabilities 27,816,803 3,875,324 266,248 424,275 32,382,650 4,622,817 NONCURRENT LIABILITIES Notes payable - IEPA 31,011,161 11,704,347 - - 42,715,508 - General obligation bonds payable 29,062,323 3,673,222 - 1,433,433 34,168,978 660,000 Asset retirement obligations 5,081,625 - - - 5,081,625 - Total OPEB liability 398,775 215,134 142,173 160,668 916,750 98,790 Claims payable - - - - - 3,435,250 Compensated absences payable 335,961 76,020 47,544 81,103 540,628 68,651 Total long-term liabilities 65,889,845 15,668,723 189,717 1,675,204 83,423,489 4,262,691 Total liabilities 93,706,648 19,544,047 455,965 2,099,479 115,806,139 8,885,508 DEFERRED INFLOWS OF RESOURCES Pension items - IMRF 3,886,180 951,914 1,155,888 1,029,656 7,023,638 - OPEB items 114,843 61,956 40,944 46,271 264,014 28,451 Deferred property taxes - - 1,332,500 - 1,332,500 - Leases - - - 3,861,580 3,861,580 - Total deferred inflows of resources 4,001,023 1,013,870 2,529,332 4,937,507 12,481,732 28,451 Total liabilities and deferred inflows of resources 97,707,671 20,557,917 2,985,297 7,036,986 128,287,871 8,913,959 NET POSITION Net investment in capital assets 76,359,621 168,761,427 886,256 50,937,974 296,945,278 6,329,848 Restricted for pensions 5,127,804 1,256,047 1,525,190 1,358,629 9,267,670 - Unrestricted 4,654,125 6,013,279 802,121 137,451 11,606,976 1,190,771 TOTAL NET POSITION 86,141,550$ 176,030,753$ 3,213,567$ 52,434,054$ 317,819,924$ 7,520,619$ Business-Type Activities PROPRIETARY FUNDS December 31, 2022 CITY OF EVANSTON, ILLINOIS STATEMENT OF NET POSITION (Continued) See accompanying notes to financial statements. - 17 - Page 50 of 221 FB1.Page 282 of 468 Governmental Activities Motor Vehicle Internal Service Water Sewer Solid Waste Parking System Total Funds OPERATING REVENUES Charges for services 22,229,311$ 9,614,057$ 5,197,233$ 8,631,301$ 45,671,902$ 22,942,038$ Miscellaneous 696,241 24,000 126,508 257,990 1,104,739 877,905 Total operating revenues 22,925,552 9,638,057 5,323,741 8,889,291 46,776,641 23,819,943 OPERATING EXPENSES EXCLUDING DEPRECIATION Administration 872,283 1,338,939 999,453 1,757,309 4,967,984 - Operations 9,031,126 700,847 4,050,839 4,052,209 17,835,021 20,725,550 Total operating expenses excluding depreciation 9,903,409 2,039,786 5,050,292 5,809,518 22,803,005 20,725,550 OPERATING INCOME BEFORE DEPRECIATION 13,022,143 7,598,271 273,449 3,079,773 23,973,636 3,094,393 Depreciation 3,342,779 3,870,723 98,226 3,035,033 10,346,761 1,506,351 OPERATING INCOME 9,679,364 3,727,548 175,223 44,740 13,626,875 1,588,042 NON-OPERATING REVENUES (EXPENSES) Investment income (80,377) (34,334) 20 114,599 (92) 906 Property taxes - - 1,332,500 - 1,332,500 - Interest expense (1,316,420) (475,173) - (37,754) (1,829,347) (8,188) Gain (loss) on disposal of capital assets - - - - - 164,163 Claims reimbursements - - - - - - Total non-operating revenues (expenses)(1,396,797) (509,507) 1,332,520 76,845 (496,939) 156,881 INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 8,282,567 3,218,041 1,507,743 121,585 13,129,936 1,744,923 TRANSFERS AND CONTRIBUTIONS Transfers in - - 1,000,000 2,300,000 3,300,000 2,400,000 Transfers (out)(4,049,559) (611,164) (456,470) (2,972,390) (8,089,583) - Capital contributions - - - - - - Total transfers and capital contributions (4,049,559) (611,164) 543,530 (672,390) (4,789,583) 2,400,000 NET INCOME (LOSS)4,233,008 2,606,877 2,051,273 (550,805) 8,340,353 4,144,923 NET POSITION, JANUARY 1 81,908,542 173,423,876 1,162,294 52,984,859 309,479,571 3,375,696 NET POSITION, DECEMBER 31 86,141,550$ 176,030,753$ 3,213,567$ 52,434,054$ 317,819,924$ 7,520,619$ CITY OF EVANSTON, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS For the Year Ended December 31, 2022 Business-Type Activities See accompanying notes to financial statements. - 18 - Page 51 of 221 FB1.Page 283 of 468 Governmental Activities - Motor Vehicle Internal Service Water Sewer Solid Waste Parking System Total Funds CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users 20,340,643$ 9,789,651$ 5,387,569$ 8,731,827$ 44,249,690$ 3,418,018$ Receipts from (payments for) interfund services provided (1,719,648) (592,260) (302,004) (511,500) (3,125,412) 19,810,524 Receipts from other agencies - - - - - 586,407 Payments to suppliers (8,163,070) (1,017,685) (3,609,951) (4,027,502) (16,818,208) (3,728,163) Payments to employees (524,474) (1,298,399) (1,540,605) (1,649,930) (5,013,408) (2,281,624) Payments for insurance premiums - - - - - (19,470,627) Net cash from operating activities 9,933,451 6,881,307 (64,991) 2,542,895 19,292,662 (1,665,465) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property taxes - - 1,332,500 - 1,332,500 - Transfers in - - 1,000,000 2,300,000 3,300,000 2,400,000 Transfers (out)(4,049,559) (611,164) (456,470) (2,972,390) (8,089,583) - Interfund activity (1,529,611) (376,149) (1,531,102) (2,515,034) (5,951,896) 1,429,900 Net cash from noncapital financing activities (5,579,170) (987,313) 344,928 (3,187,424) (9,408,979) 3,829,900 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Sale of capital assets - - - - - 164,163 Acquisition and construction of capital assets (20,355,633) (2,928,170) (279,957) (1,670,210) (25,233,970) (1,263,479) Proceeds from loans 10,179,593 1,219,781 - - 11,399,374 - Principal paid on general obligation bonds (897,831) (188,404) - (35,000) (1,121,235) - Interest paid on general obligation bonds (1,464,451) (532,017) - (51,903) (2,048,371) (8,188) Principal paid on IEPA loans (1,116,065) (3,051,713) - -(4,167,778) - Net cash from capital and related financing activities (13,654,387) (5,480,523) (279,957) (1,757,113) (21,171,980) (1,107,504) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments 7,794,607 - - 588,833 8,383,440 - Interest income 140,771 20,363 20 117,021 278,175 906 Net cash from investing activities 7,935,378 20,363 20 705,854 8,661,615 906 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (1,364,728) 433,834 - (1,695,788) (2,626,682) 1,057,837 CASH AND CASH EQUIVALENTS, JANUARY 1 1,365,028 88,450 - 2,707,232 4,160,710 70,000 CASH AND CASH EQUIVALENTS, DECEMBER 31 300$ 522,284$ -$ 1,011,444$ 1,534,028$ 1,127,837$ CITY OF EVANSTON, ILLINOIS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For the Year Ended December 31, 2022 (This statement is continued on the following page.) - 19 - Page 52 of 221 FB1.Page 284 of 468 Governmental Activities - Motor Vehicle Internal Service Water Sewer Solid Waste Parking System Total Funds RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income 9,679,364$ 3,727,548$ 175,223$ 44,740$ 13,626,875$ 1,588,042$ Adjustments to reconcile operating income to net cash from operating activities Depreciation 3,342,779 3,870,723 98,226 3,035,033 10,346,761 1,506,351 Changes in assets and liabilities Accounts receivable (2,588,753) 151,594 63,828 (92,469) (2,465,800) (4,994) Lease items - - - (64,995) (64,995) - Prepaid expenses - - 166,816 - 166,816 (759,351) Inventories (116,692) (21,576) - - (138,268) (139,378) Compensated absences (203,276) (19,504) (128,302) 44,515 (306,567) (29,835) OPEB items 11,702 (15,831) (78,333) (8,953) (91,415) (21,950) Pension items - IMRF (1,000,265) (256,381) (334,517) (279,687) (1,870,850) - Deposits payable 3,844 - - - 3,844 - Vouchers payable 733,885 (555,266) (27,932) (135,289) 15,398 (438,992) Deferred outflows - asset retirement obligations 70,863 - - - 70,863 - Claims payable - - - - - (3,365,358) NET CASH FROM OPERATING ACTIVITIES 9,933,451$ 6,881,307$ (64,991)$ 2,542,895$ 19,292,662$ (1,665,465)$ NONCASH INVESTING, CAPITAL, AND RELATED FINANCING ACTIVITIES Capital assets acquired through vouchers and retainage payable 512,039$ 87,739$ -$ -$ 599,778$ 283,613$ Change in fair value of investments (221,148) (54,697) - (8,281) (284,126) - TOTAL NONCASH INVESTING, CAPITAL, AND RELATED FINANCING ACTIVITIES 290,891$ 33,042$ -$ (8,281)$ 315,652$ 283,613$ PROPRIETARY FUNDS For the Year Ended December 31, 2022 CITY OF EVANSTON, ILLINOIS STATEMENT OF CASH FLOWS (Continued) See accompanying notes to financial statements. - 20 - Page 53 of 221 FB1.Page 285 of 468 ASSETS Cash and cash equivalents 15,017,702$ Investments U.S. Treasury obligations 18,821,300 U.S. agency obligations 10,895,016 Corporate bonds 12,376,583 Common stock 44,736,352 Equity mutual funds 56,227,705 Real estate 1,359,644 Investments held in the Illinois Firefighters' Pension Investment Fund 86,128,901 Prepaids 9,988 Receivables Accounts 3,123 Accrued interest 366,826 Due from City 4,065,865 Total assets 250,009,005 LIABILITIES Vouchers payable 12,911 Total liabilities 12,911 NET POSITION RESTRICTED FOR PENSIONS 249,996,094$ CITY OF EVANSTON, ILLINOIS STATEMENT OF FIDUCIARY NET POSITION PENSION TRUST FUNDS December 31, 2022 See accompanying notes to financial statements. - 21 - Page 54 of 221 FB1.Page 286 of 468 ADDITIONS Contributions Contributions - employer 21,112,289$ Contributions - plan members 2,417,158 Total contributions 23,529,447 Investment income Net depreciation in fair value of investments (47,250,960) Interest on investments 4,316,727 Less investment expenses (486,522) Total investment income (43,420,755) Total additions (19,891,308) DEDUCTIONS Administration 131,084 Benefit payments and refunds 27,149,198 Total deductions 27,280,282 NET DECREASE (47,171,590) NET POSITION RESTRICTED FOR PENSIONS January 1 297,167,684 December 31 249,996,094$ CITY OF EVANSTON, ILLINOIS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION PENSION TRUST FUNDS For the Year Ended December 31, 2022 See accompanying notes to financial statements. - 22 - Page 55 of 221 FB1.Page 287 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS December 31, 2022 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Evanston, Illinois (the City) and Evanston Public Library (the Library or EPL) have been prepared in conformity with accounting principles generally accepted in the United States of America, as applied to government units (hereinafter referred to as generally accepted accounting principles (GAAP)). The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below. a. Reporting Entity This report includes all of the funds of the City and the Library. The reporting entity for the City consists of the primary government and its component units. Component units are legally separate organizations for which the primary government is financially accountable or other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity’s financial statements to be misleading. The primary government is financially accountable if (1) it appoints a voting majority of the organization’s governing body and it is able to impose its will on that organization , (2) it appoints a voting majority of the organization’s governing body and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government, and (3) the organization is fiscally dependent on and there is a potential for the organization to provide specific financial benefits to , or impose specific financial burdens on, the primary government. Certain legally separate , tax exempt organizations should also be reported as a component unit if all of the following criteria are met: (1) the economic resources received or held by the separat e organization are entirely or almost entirely for the direct benefit of the primary government , its component units, or its constituents; (2) the primary government or its component units, is entitled to, or has the ability to access, a majority of the economic resources received or held by the separate organization; and (3) the economic resources received or held by an individual organization that the primary government , or its component units, is entitled to, or has the ability to otherwise access, are significant to the primary government. Component units are reported using one of two methods , discrete presentation or blending. Generally, component units should be discretely presented in a separate column in the financial statements. A component unit should be reported as part of the primary government using the blending method if it meets any one of the following criteria: (1) the primary government and the component unit have substantively the same governing body and a financial benefit or burden relationship exists; (2) the primary government - 23 - Page 56 of 221 FB1.Page 288 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) a.Reporting Entity (Continued) and the component unit have substantively the same governing body and management of the primary government has operational responsibility for the component unit; (3) the component unit serves or benefits, exclusively or almost exclusively, the primary government rather than its citizens; or (4) the total debt of the component unit will be paid entirely or almost entirely from resources of the primary government. Blended Component Unit The Town of the City of Evanston, Illinois (the Township) has been previously presented as a separate legal entity which administers General Assistance, a public welfare program assigned by Illinois law to townships. Eligible clients received General Assistance for food, shelter, and medical needs. Through the town fund levy, the Township also supported a number of community action programs, which provided direct services to welfare recipients. The Township was governed by a Township Board of Trustees and provided services within the same geographic boundaries of the City. The Township Board of Trustees were the same individuals as the City Council. The Township board levied taxes and was responsible for adopting the Township budget and approving payment of bills. On April 30, 2014, the Township was discontinued and dissolved following the March 18, 2014 general election vote taken by the registered voters of the Township. Pursuant to 60 ILCS 1/27-15 and 1/27-20, effective 12:00 am May 1, 2014, the City assumed all rights, powers, assets, property, obligations, and duties of the Township, including the responsibility of providing the services that were previously provided by the Township. Beginning May 1, 2014, the functions of the Township are reported along with the City. Discrete Component Unit The EPL promotes the development of independent, self-confident, and literate citizens through the provision of open access to cultural, intellectual, and informational resources for all ages. Beginning FY 2013, the Library financials are shown separately as a discrete component unit of the City. However, the Library does not issue its own independent set of financial statements. The Library Debt Service Fund was created as a part of FY2014 budget. The Library is governed by the Library Board of Trustees. The board members are appointed by the Mayor of the City. The Library Director submits a proposed budget to the EPL Board of Trustees for the upcoming calendar year. This budget is included in the budget documents submitted by the City Manager to the City Council. The Library budget is leg ally enacted through passage of a resolution by the City Council. - 24 - Page 57 of 221 FB1.Page 289 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) a.Reporting Entity (Continued) Discrete Component Unit (Continued) The EPL serves the community through three branches. The EPL partners with Northwestern University and other agencies to implement digitally based science , technology, and math learning opportunities for teens. The EPL is continually focused on expanding summer reading programs to serve the patrons of all ages. The Library has also expanded community outreach by promoting library services at various local places and events. The EPL does not issue separate financial statements. The City’s financial statements include two pension trust funds: Police Pension Employees Retirement System The City’s financial statements include the Police Pension Employees Retirement System (PPERS) as a fiduciary component unit reported as a pension trust fund. The City’s sworn police employees participate in the PPERS. PPERS functions for the benefit of these employees and is governed by a five -member pension board. Two members appointed by the City Council, one elected pension beneficiary, and two elected police employees constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the City is obligated to fund all remaining PP ERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of the City’s contribution levels. Accordingly, the PPERS is fiscally dependent on the City. Firefighters’ Pension Employees Retirement System The City’s financial statements include the Firefighters’ Pension System (the FPERS) as a fiduciary component unit reported as a Pension Trust Fund. The City ’s sworn full-time firefighters participate in the FPERS. FPERS functions for the benefit of these employees and is governed by a five -member pension board. Two members appointed by the City Council , one elected pension beneficiary, and two elected from active participants of the Firefighters’ Pension Fund constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the City is obligated to fund all remaining FPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Accordingly, the FPERS is fiscally dependent on the City. - 25 - Page 58 of 221 FB1.Page 290 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b. Joint Ventures The City participates in one joint venture, which is reported as non-equity governmental joint venture and is described in Footnote 13. The joint venture is Solid Waste Agency of Northern Cook County (SWANCC). c. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the City and the Library. The effect of interfund activity has been removed from thes e statements excluding interfund services provided. Governmental activities , which normally are supported by taxes and intergovernmental revenues , are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Pr ogram revenues include (1) charges to customers or applicants who purchase , use, or directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds , proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Nonmajor funds are reported in the supplementary information. d. Fund Accounting The City and the Library use funds to report on its financial position and the results of i ts operations. A fund is a separate accounting entity with a self-balancing set of accounts. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. Funds are classified into three categories: governmental, proprietary, and fiduciary. Each category, in turn, is divided into separate “fund types.” - 26 - Page 59 of 221 FB1.Page 291 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) d.Fund Accounting (Continued) Governmental funds are used to account for all or most of the City ’s general activities, including the collection and disbursement of restricted or committed monies (special revenue funds), the funds committed, restricted, or assigned for the acquisition or construction of general capital assets (capital projects funds), and the funds restricted, committed, or assigned for the servicing of general long-term debt (debt service funds). The General Fund is used to account for all activities of the City not accounted for in some other fund. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful for sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the City (internal service funds). Internal service funds are included with the governmental funds on the government-wide financial statements. Fiduciary funds are used to account for assets held on behalf of outside parties , including other governments. When these assets are held under the terms of a formal trust agreement, a private purpose trust fund is used. The pension trust fund accounts for the activities of the Police and Firefighters’ Pension Funds, which accumulate resources for pension benefit payments to retired police and fire personnel. e.Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. The City’s and the Library’s governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period, generally 60 days except for sales taxes and telecommunication taxes which use 90 days. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded when payment is due or when amounts have been accumulated in the debt service fund for payment to be made early in the following year. - 27 - Page 60 of 221 FB1.Page 292 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) e. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) The following revenues associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. 1. Taxes 5. Recycling program fees and sales Property* Sales 6. Fines Utility Traffic fines Personal property Hotel tax 7. Intergovernmental Athletic contest tax Motor fuel tax allotments Cigarette tax Local motor fuel tax allotments Liquor tax Grants Parking tax Supplemental Security income reimbursements 2. Licenses Income taxes Sales taxes 3. Franchise fees Use tax 4. Charges for services 8. Investment income *Property taxes are defined as available if collected within at most 60 days after fiscal year end. All other revenue items are considered to be measurable and available only when cash is received by the City and the Library. The City reports the following major governmental funds: The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those accounted for in another fund. The General Obligation Debt Fund is a debt service fund which accumulate monies for the principal and interest payments on general obligation debt. The ARPA Fund is used to account for the State and Local Fiscal Recovery Funds as provided for by the American Rescue Plan Act of 2021. Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. - 28 - Page 61 of 221 FB1.Page 293 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) e.Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) The City reports the following major proprietary funds: The Water Fund accounts for the provision of water services to the residents of the City and the sale of water to the Villages of Skokie and Lincolnwood, Illinois and the Northwest Water Commission and Morton Grove Niles Water Commission. All activities necessary to provide such services are accounted for in this fund , including, but not limited to, administration, operation, maintenance, financing and related debt service, and billing and collection. The Sewer Fund accounts for the provision of sewer repair and improvement services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, including administration, operations, financing, and billing and collection. The Solid Waste Fund accounts for the recycling , refuse, and yard waste removal services related fees and expenses. Refuse and yard waste are contracted out , while recycling is handled by the City staff. The City has elected to present this fund as major. The Motor Vehicle Parking System accounts for the provision of the public and residential parking facility on Church Street, Maple Avenue, and Sherman Avenue, as well as all the City’s parking lots and meters. All activities are accounted for including administration, operations, financing, and revenue collection. Additionally, the City reports the following fund types: Internal Service Funds account for the fleet management and insurance services provided to other departments or agencies of the government, or to other governments, on a cost reimbursement basis. Pension Trust Funds account for the activities of the Police and Firefighters’ Pension Funds, which accumulate resources for pension benefit payments to qualified public safety employees. The Library reports the Operating Fund, Endowment Fund, Capital Improvement Fund, and Debt Service Fund. - 29 - Page 62 of 221 FB1.Page 294 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) e. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) As a general rule, the effect of interfund activity has been eliminated from the government- wide financial statements. Exceptions to this general rule are charges between the City ’s enterprise funds and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include (1) charges to customers for goods, services, or privileges provided, (2) operating grants and contributions, and (3) capital grants and contributions, including assessments. Internally dedicated resources are reported as general revenue rather than as program revenue. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds and of the City’s internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services , administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City and Library’s policy to use restricted resources first, then unrestricted resources as they are needed. The City and Library report unearned revenue and unavailable/deferred revenue on its financial statements. Unavailable revenues arise when a potential revenue does not meet both the measurable and available criteria for recognition in the current period , under the modified accrual basis of accounting. Deferred revenues arise when property tax levies are intended to finance the next fiscal year. Unearned revenue arises when a r evenue is measurable but not earned under the accrual basis of accounting. Unearned revenues also arise when resources are received by the City and Library before it has a legal claim to them or prior to the provision of services, as when grant monies are received prior to the issuance of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City and Library have a legal claim to the resources, the liability and deferred inflows of resource for unearned and unavailable/deferred revenue are removed from the financial statements and revenue is recognized. - 30 - Page 63 of 221 FB1.Page 295 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) f.Cash and Equivalents Cash and equivalents represent cash on hand, cash deposited in interest-bearing and non- interest-bearing checking accounts, and investments in money markets, certificates of deposit, and treasury obligations with maturities of three months or less at the date of acquisition, and cash deposited with The Illinois Funds. g.Investments Investments with a maturity of less than one year when purchased, non-negotiable certificates of deposit, and other nonparticipating investments are stated at cost or amortized cost. Investments with a maturity greater than one year when purchased and all investments of the pension trust funds are stated at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. h.Inventories and Prepaid Items Inventories in the Water, Sewer, and Fleet Service Funds are valued at cost. Inventory amounts are recorded on the basis of a physical count. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. In governmental funds, prepaid items are recorded based on consumption method. i.Capital Assets A capital asset is property, such as equipment, buildings, land, utility infrastructure, roads, bridges with a cost or value equal to or greater than $20,000 (per asset) at the date of acquisition and an expected useful life of more than one year (12 months or longer). Acquisition of motor vehicles is an exception to the $20,000 threshold. Also additional cost of less than $20,000 associated with an asset may be capitalized if the expense is necessary to put the asset in service or its intended use; and/or if it extends the service life of the asset. Such assets are recorded at historical cost or estimated historical cost if purch ased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Infrastructure acquired prior to the February 28, 2003 implementation of GASB Statement No. 34 has been reported. Major outlays for capital assets and improvements are capitalized as projects are constructed. - 31 - Page 64 of 221 FB1.Page 296 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Capital Assets (Continued) Property, plant, and equipment are depreciated, and intangible assets are amortized using the straight-line method over the following estimated useful lives: Description Years Description Years Land improvements 10-100 Buildings and improvements 10-50 Lease improvements 10-100 Office equipment and furniture 5-15 Plant 20-100 Machinery and equipment 3-15 Transmission and distribution system 5-100 Infrastructure 30-100 Sewer system and underground lines 75-100 Library collections 7 Parking meters 15 Intangible assets 5-10 j. Compensated Absences It is the City’s and the Library’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. All payments due in the event of termination are accrued when incurred in the government-wide and proprietary fund financial statements. The General Fund has been used in prior years to liquidate the liability for compensated absences of governmental funds. k. Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt, and other long-term obligations are reported as liabilities in the applicable governmental activities , business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts , if material, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. - 32 - Page 65 of 221 FB1.Page 297 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) l. Self-Insurance The City and the Library are self-insured to certain limits for general liability claims and for workers’ compensation insurance. A liability is recorded when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Claims liabilities are based on estimates of the ultimate cost of reported claims including future claims adjustment expenses. General liability and workers’ compensation claims are paid out of the Insurance Fund. m. Deferred Inflows/Outflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element , deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate fina ncial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. n. Property Taxes Property taxes are collected by the Cook County Collector and are remitted periodically to all taxing bodies, including the City and Library. Distributions are made more often during the two main collection periods. Property taxes are levied on a calendar year basis by passage of a tax levy ordinance. The property tax calendar for Cook County is as follows: Description Date Lien date January 1 of levy year Levy date December of levy year First installment due date (55% of prior bill) March 1/April 1 of year following levy year Second installment due date (balance of total bill) September 1/October 1 of year following levy year - 33 - Page 66 of 221 FB1.Page 298 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) n.Property Taxes (Continued) Property taxes are recognized as revenues in the year for which they are levied (i.e., intended to finance). On this basis, property tax revenue includes all cash distributions of property tax related to the 2021 tax levy received during the fiscal period between January 1, 2022 and December 31, 2022. A 3% allowance for loss is reflected in the City and the Library financial statements. The 2022 tax levy collections are intended to finance the 202 3 fiscal year and are not considered available for current operations and , therefore, are shown as unavailable/deferred revenue. o.Fund Equity Governmental fund equity is classified as fund balance. In February 2009, GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement establishes fund balance classifications based primarily on the extent to which the government is bound to honor constraints on the use of the resources reported in each governmental fund as well as establishes additional notes disclosures regarding fund balance classification policies and procedures. The City Council may , by an ordinance, establish, modify, or remove a fund balance commitment. In accordance with GASB Statement No. 54, the City and the Library classifies governmental fund balance as follows: 1.Nonspendable - Includes fund balance amounts that can not be spent either because they are not in spendable form or because legal or contractual stipulations require them to be maintained intact. 2.Restricted - Consists of fund balances with constraints placed on their use either by (1)external groups such as creditors, grantors, contributors, or laws or regulations of other governments or (2) law through constitutional provisions or enabling legislation. 3.Committed - Includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision-making authority. Fund balance amounts are committed through a formal action of the City. This formal action must occur prior to the end of the reporting period, but the amount of commitment, which will be subject to constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the City that originally created the commitment. - 34 - Page 67 of 221 FB1.Page 299 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) o. Fund Equity (Continued) 4. Assigned - Includes spendable fund balance amounts that are intended to be used for specific purposes that are not considered restricted or committed. Fund balance may be assigned through the following: (1) Council may take official action to assign amounts or (2) all remaining positive spendable amounts in governmental funds, other than the General Fund, that are neither restricted nor committed. Assignments may take place after the end of the reporting period. 5. Unassigned - Includes residual positive fund balance within the General Fun d which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceeds amounts restricted , committed, or assigned for those purposes. Assignments may not create unassigned deficits in any fund. However , nonspendable, restricted, or committed fund balance may create an unassigned deficit. Also , restricted, committed, and assigned balances themselves may not be negative. The City has established a policy requiring a minimum of 16.6% or two months of operating expenditures to be maintained as a reserve. This is reported as unassigned fund balance. The City and the Library consider restricted amounts to be spent first when both restrict ed and unrestricted fund balance is available unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the City and the Library would first use committed , then assigned, and lastly unassigned amounts of unrestricted fund balance when expenditures are made. In the government-wide and proprietary financial statements, restricted net position is legally restricted by outside parties for a specific purpose. Net position has not been restricted by enabling legislation adopted by the City. Net investment in capital assets represents the book value of capital assets less an y long-term debt outstanding issued to construct the capital assets. p. Interfund Transactions Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are reco rded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions are reported as transfers. - 35 - Page 68 of 221 FB1.Page 300 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) q.Use of Estimates In preparing financial statements , management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities , the disclosure of contingent assets and liabilities at the date of the financial statements , and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. r.Conduit Debt The City approved the issuance of $5,000,000 Series 2010 Revenue Bonds during the fiscal year 2010-2011 to provide financial assistance to Chiaravalle Montessori School, deemed to be in public interest. The use of proceeds includes the property purchase from the City, improvement to the existing building , refinancing existing debt, and payment of miscellaneous costs. The bonds are secured by the property or mortgages financed and are payable from the monies, securities, and other revenues pledged under the indenture by the school. The City is not obligated in any manner for the repayment of bonds. Accordingly, the bonds outstanding are not reported as a liability in these financial statements. The Series 2010 Revenue Bonds were refunded in 2019 , and the City approved the issuance of $3,925,000 Series 2019A Revenue Bonds and $3,735,000 Series 2019B Revenue Bonds, dated December 1, 2019. As of December 31, 2022, outstanding bond balance of the 2019A Revenue Bonds was $3,505,000 and outstanding balance of the 2019B Revenue Bonds was $3,440,000. The City approved the issuance of $8,275,000 Series 2021 Revenue Bonds during the fiscal period ended December 31, 2021. The use of proceeds includes the refunding of outstanding balance of the “Series 2011” bonds, fund one or more debt service reserve funds and to pay certain costs incurred in connection with the issuance of the bonds. The bonds are secured by the property or mortgages financed and are payable from the moneys, securities, and other revenues pledged under the indenture by the school. The City is not obligated in any manner for the repayment of bonds. Accordingly , the bonds outstanding are not reported as a liability in these financial statements. As of December 31, 2022, outstanding bond balance was $8,275,000. 2.STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY The Insurance Fund, an internal service fund, had a net deficit of $2,147,197 as of December 31, 2022. The City plans to use current resources to pay for future liabilities. The Special Service District No. 9 had a net deficit of $199,987 as of December 31, 2022. The City plans to use current resources to pay for future liabiliti es. The Five Fifths Tax Increment District had a net deficit of $135 ,901 as of December 31, 2022. The City plans to use current resources to pay for future liabilities. - 36 - Page 69 of 221 FB1.Page 301 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 3. DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS The City and pension funds categorize the fair value measurements within the fair value hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. a. Types of Accounts and Securities Illinois Statutes and the City’s investment policies authorize the City to invest in obligations of the U.S. Treasury, in Government Sponsored Enterprises (GSE) such as Federal Home Loan Mortgage Corporation (FHLMC), Federal Home Loan Bank (FHLB), and Fannie Mae (FNMA); bankers acceptances as well as commercial paper rated only in the highest tier; repurchase agreements of the highest grade; collateralized certificates of deposit issued by FDIC insured financial institutions , money market mutual funds with portfolios limited to securities guaranteed by the United States Government, the Illinois Metropolitan Investment Fund (IMET), and The Illinois Funds. The Illinois Funds, created by the Illinois State Legislature under the control of the State Comptroller, operates as qualified external investment pools in accordance with the criteria established in GASB Statement No. 79, Certain External Investment Pools and Pool Participants, and thus, reports all investments at amortized cost rather than fair value. The investment in The Illinois Funds by participants is also reported at amortized cost. The Illinois Funds does not have any limitations or restrictions on participant withdrawals. The Illinois Funds Treasurer’s Office issues a separate financial report for The Illinois Funds which may be obtained by contacting the Administrative Office at Illinois Business Center, 400 West Monroe Street, Suite 401, Springfield, Illinois 62704. The Illinois Metropolitan Investment Fund (IMET) is a local government investment pool. Created in 1996 as a not-for-profit trust formed under the Intergovernmental Cooperation Act and the Illinois Municipal Code . IMET was formed to provide Illinois government agencies with safe, liquid, attractive alternatives for investing and is managed by a Board of Trustees elected from the participating members . IMET offers participants two separate vehicles to meet their investment needs. The IMET Core Fund is designed for public funds that may be invested for longer than one year. The Core Fund carries the highest rating available (AAAf/bf) from Moody's for su ch funds. Member withdrawals can be made from the core fund with a five-day notice. The IMET Convenience Fund (CVF) is designed to accommodate funds requiring high liquidity, including short term cash management programs and temporary investment of bond proceeds. It is comprised of collateralized and FHLB LoC backed bank deposits, FDIC insured certificates of deposit and US government securities. Member withdrawals are generally on the same day as requested. Investments in IMET are valued at IMET’s share price, which is the price the investment could be sold. - 37 - Page 70 of 221 FB1.Page 302 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 3.DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS (Continued) a.Types of Accounts and Securities (Continued) It is the policy of the City to invest public funds in a manner whereby its investment objectives are prioritized in the following order: safety of principal, liquidity, and rate of return. The City also seeks to maintain diversification of investments to avoid overconcentration of any one specific issuer or business sector. To mi tigate interest rate risk, the City tries to structure the investment portfolio to meet daily cash flow needs so as to avoid needing to sell securities on the open market. The City seeks to attain market rates of return consistent with constraints imposed by safety and cash flow needs. The City invests to conform to all state and local statutes governing the investment of public funds. More detail is available in the City’s investment policy. The Firefighters’ and Police Pension Funds are set up for the exclusive purpose of providing retirement and other benefits to plan participants and beneficiaries. All investments are governed and authorized by the respective Fire and Police Pension Boards. The investment objectives and parameters mirror those listed above for the City. However, unlike the City’s public funds, the Firefighters’ and Police Pension Funds may invest in various equity accounts up to a limit of 65% of the aggregate value of each respective fund’s assets. The pension funds invest to conform to all state and local statutes governing pension funds. Additional detail is available in each pension fund ’s investment policies. b.Pooling of Cash and Investments Except for cash and investments in certain restricted and special accounts , the City pools the cash of various funds to maximize interest earnings. Interest income is allocated to the various funds based upon their respective participation. c.Types of Investments Interest Rate Risk. The City’s investment policy does not limit investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The objective is to maintain a core portfolio with maturities primarily in the three month to three years range. - 38 - Page 71 of 221 FB1.Page 303 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 3. DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS (Continued) c. Types of Investments (Continued) The following table presents the investment and maturities of the City ’s debt securities as of December 31, 2022: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 U.S. Treasury obligations $ 20,420,219 $ 12,570,409 $ 7,849,810 $ - $ - Municipal bonds 11,207,881 6,223,517 4,974,364 - - Negotiable CDs 701,735 - 701,735 - - TOTAL $ 32,329,835 $ 18,793,926 $ 13,525,909 $ - $ - Credit Risk. State law limits investments in commercial paper, corporate bonds, and mutual bonds funds to the top two ratings issued by nationally recognized statistical rating organizations. The City’s investment policy does not impose further limits on investment choices. The Police and Firefighters’ Pension Funds have investments in corporate bonds with S&P ratings ranging from BBB- to AAA. The Illinois Funds and money markets were rated AAA by Standard & Poor’s. IMET exclusively invests in AAA Standard & Poor’s securities, such as treasury and agency obligations. The City ’s municipal bond investments were rated from Aa3 to Aa2 by Moody’s. IMET’s Convenience Fund collateralizes all of its deposits 110%. The investments in the securities of the U.S. Government agencies were all rated AAA or Aaa by the Standard & Poor ’s and by Moody’s Investor’s Services. The following investments of the City in The Illinois Funds, PMA, and IMET are valued at the funds’ share price, the price for which the investments could be sold. The City has the following recurring fair value measurements as of December 31, 2022. The investments in municipal bonds and mutual funds are valued using quoted matrix pricing models (Level 2 inputs). Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. All of the City’s investments were insured, registered, or held by the counterparty’s trust department in the City’s name. Concentration of Credit Risk. It is the policy of the City to diversify its investment portfolio. Investments shall be diversified to eliminate the risk of loss resulting from overconcentration in a security, maturity, issuer, or class of securities. - 39 - Page 72 of 221 FB1.Page 304 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 3. DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS (Continued) d. Deposits Custodial Credit Risk. For a deposit, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its deposit or collateral securities that are in the possession of an outside party. Collateral is required for City deposits equal to or greater than the amount of City deposits which exceed FDIC insured amounts. The City’s depository pledges a Federal Home Loan Bank line of credit in the City’s name as collateral. All of the City’s deposits were insured or collateralized at December 31, 2022. 4. RECEIVABLES a. Summary of Receivables Other receivables as of December 31, 2022 for the City’s Governmental Activities and Business-Type Activities, including the applicable allowances for uncollectible accounts , are as follows: Governmental Activities Business-Type Activities Total Receivables (net, where applicable, of allowances for uncollectibles) Amusement tax $ 116,768 $ - $ 116,768 Hotel tax 253,851 - 253,851 Liquor tax 300,816 - 300,816 Local motor fuel tax 99,913 - 99,913 Parking tax 88,068 - 88,068 Transportation network tax 195,459 - 195,459 Other miscellaneous 4,994 212,455 217,449 NET TOTAL RECEIVABLES $ 1,059,869 $ 212,455 $ 1,272,324 Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. - 40 - Page 73 of 221 FB1.Page 305 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 4.RECEIVABLES (Continued) b.Loans Receivable - Special Revenue Funds The City provides resources to city residents for the sale and rehabilitation of single - family and multi-family housing. Initial funding for these resources was from Community Development Block Grant (CDBG) and Housing and Urban Development (HUD) Funds. Three types of loans are made: (1) title transfer loans which are due in full when the housing unit is sold, (2) amortizing loans which are due in monthly installments over varying lengths of time, and (3) forgivable loans which are forgiven over varying lengths of time based on occupancy requirements. Repayments of principal and any interest earned on these receivables, which are recorded in the respective Special Revenue Funds, are used to make additional rehabilitation loans. An allowance of $78 ,000 exists in the Special Revenue Funds due to doubtful accounts. Loan activity for the current period is summarized as follows on the following page: Loan Type Interest Rates Beginning Loans Made Loan Repayments Loan Adjustments Ending Title transfer 0% - 8% $ 2,689,848 $ 109,210 $ 62,012 $ (5,436) $ 2,731,610 Amortizing 0% - 8% 2,349,612 390,000 57,749 -2,681,863 Forgivable 0% - 8% 4,501,260 -4,778 (44,282) 4,452,200 Allowance (78,000) --- (78,000) TOTAL LOANS $ 9,462,720 $ 499,210 $ 124,539 $ (49,718) $ 9,787,673 - 41 - Page 74 of 221 FB1.Page 306 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 5.CAPITAL ASSETS a.Capital Asset Activity Capital asset activity for the year ended December 31, 2022, was as follows: Beginning Balances Increases Decreases Ending Balances GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 7,250,067 $ -$-$7,250,067 Right of way 18,695,896 -- 18,695,896 Artwork 471,051 -- 471,051 Construction in progress 16,731,165 14,084,844 8,344,130 22,471,879 Total capital assets not being depreciated 43,148,179 14,084,844 8,344,130 48,888,893 Capital assets being depreciated/amortized Buildings and improvements 143,563,972 1,252,835 -144,816,807 Office equipment and furniture 7,393,804 398,508 -7,792,312 Intangible assets 8,314,832 - - 8,314,832 Machinery and equipment 31,064,752 1,536,144 791,736 31,809,160 Infrastructure 205,300,783 7,478,371 -212,779,154 Capitalized leases 502,532 - - 502,532 Total capital assets being depreciated/amortized 396,140,675 10,665,858 791,736 406,014,797 Less accumulated depreciation/amortization for Buildings and improvements 47,228,890 2,957,764 -50,186,654 Office equipment and furniture 5,519,228 425,938 -5,945,166 Intangible assets 7,343,158 205,329 -7,548,487 Machinery and equipment 22,471,828 1,805,440 791,736 23,485,532 Infrastructure 131,659,063 6,823,535 -138,482,598 Capitalized leases 494,716 3,908 -498,624 Total accumulated depreciation/amortization 214,716,883 12,221,914 791,736 226,147,061 Total capital assets being depreciated/amortized, net 181,423,792 (1,556,056) -179,867,736 GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 224,571,971 $ 12,528,788 $ 8,344,130 $ 228,756,629 - 42 - Page 75 of 221 FB1.Page 307 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 5.CAPITAL ASSETS (Continued) a.Capital Asset Activity (Continued) Beginning Balances Increases Decreases Ending Balances BUSINESS-TYPE ACTIVITIES Capital assets not being depreciated Land $ 4,592,141 $ -$-$4,592,141 Construction in progress 1,527,624 752,179 558,538 1,721,265 Artwork 359,752 - - 359,752 Total capital assets not being depreciated 6,479,517 752,179 558,538 6,673,158 Capital assets being depreciated/amortized Land improvements 9,909,854 406,923 -10,316,777 Buildings and improvements 77,972,320 903,290 -78,875,610 Leasehold improvements 772,131 - - 772,131 Plant 70,340,095 1,637,403 -71,977,498 Transmission and distribution system 88,451,868 18,009,800 -106,461,668 Sewer system and underground lines 261,412,424 2,593,182 -264,005,606 Intangible assets 1,250,490 - - 1,250,490 Equipment 4,460,499 898,295 -5,358,794 Parking meters 1,793,741 - - 1,793,741 Total capital assets being depreciated/amortized 516,363,422 24,448,893 -540,812,315 Less accumulated depreciation/amortization Land improvements 4,421,214 479,376 -4,900,590 Buildings and improvements 36,273,201 2,070,309 -38,343,510 Leasehold improvements 407,421 23,404 -430,825 Plant 23,476,719 1,852,607 -25,329,326 Transmission and distribution system 13,909,730 1,490,172 -15,399,902 Sewer system and underground lines 73,762,692 3,580,210 -77,342,902 Intangible assets 932,819 96,629 -1,029,448 Equipment 1,919,911 558,620 -2,478,531 Parking meters 1,104,436 195,434 -1,299,870 Total accumulated depreciation/amortization 156,208,143 10,346,761 -166,554,904 Total capital assets being depreciated and amortized, net 360,155,279 14,102,132 -374,257,411 BUSINESS-TYPE ACTIVITIES CAPITAL ASSETS, NET $ 366,634,796 $ 14,854,311 $ 558,538 $ 380,930,569 - 43 - Page 76 of 221 FB1.Page 308 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 5.CAPITAL ASSETS (Continued) a.Capital Asset Activity (Continued) Depreciation and amortization expense was charged to functions/programs of the primary government as follows: GOVERNMENTAL ACTIVITIES General management and support $ 440,083 Public safety 736,553 Public works 8,773,019 Housing and economic development 9,302 Recreation and cultural opportunities 756,606 Internal service funds 1,506,351 TOTAL DEPRECIATION EXPENSE - GOVERNMENTAL ACTIVITIES $ 12,221,914 BUSINESS-TYPE ACTIVITIES Water $ 3,342,779 Sewer 3,870,723 Solid waste 98,226 Motor vehicle parking 3,035,033 TOTAL DEPRECIATION EXPENSE - BUSINESS-TYPE ACTIVITIES $ 10,346,761 b.Construction Commitments The value of construction contracts signed, where the work has not yet been performed at December 31, 2022 is as follows: Capital Improvement Fund $ 9,524,413 Crown Capital Improvement Fund 904,324 Motor Fuel Tax Fund 506,790 Water Fund 52,570,665 Motor Vehicle Parking System Fund 268,426 West Evanston TIF 376,759 Special Assessment Fund 57,999 Chicago Main TIF 82,045 Five Fifth TIF 98,711 TOTAL CONSTRUCTION COMMITMENTS $ 64,390,132 - 44 - Page 77 of 221 FB1.Page 309 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 6.INTERFUNDS a.Interfund Accounts The outstanding balances between funds result mainly from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made. Due from/to other funds are as follows: Due From Due To General $ 5,190,166 $ 4,065,865 General Obligation Debt Service -4,197,505 ARPA -532,962 Water 20,439,782 22,508,991 Sewer 3,916,710 - Solid Waste 1,243,055 - Motor Vehicle Parking System -217,993 Nonmajor Governmental 341,417 518,558 Fiduciary 4,065,865 - Internal Service 120,133 3,275,254 TOTAL $ 35,317,128 $ 35,317,128 b.Interfund Transfers Transfers are used to (1) move revenues from the fund with collection authorization to the Debt Service Fund as debt service principal and interest payments become due , (2) move restricted amounts from borrowings to the Debt Service Fund to establish mandatory reserve accounts, and (3) move restricted General Fund revenues to finance various programs that the government must account for in other funds in accordance with budgetary authorization, including amounts provided as subsidies or matching funds for various grant programs. Interfund transfers between funds for the year ended December 31 , 2022 were as follows: Transfers In Transfers Out Governmental Funds General Emergency Telephone System $ 90,000 $ - Special Assessment 92,000 - Motor Fuel Tax 1,044,987 - - 45 - Page 78 of 221 FB1.Page 310 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 6.INTERFUNDS (Continued) b.Interfund Transfers (Continued) Transfers In Transfers Out Governmental Funds (Continued) General (Continued) Dempster-Dodge Tax Increment District $ 10,000 $ - Chicago Main Tax Increment District 30,000 - Howard Ridge Tax Increment District 75,000 - West Evanston Tax Increment District 75,000 - Water 4,049,559 - Sewer 336,770 - Motor Vehicle Parking System 2,972,390 - Solid Waste -1,000,000 Equipment Replacement -800,000 Capital Improvements -500,000 Crown Community Center -175,000 Sustainability -117,969 Total General 8,775,706 2,592,969 General Obligation Debt Service Sewer 274,394 - Special Assessment 372,938 - Chicago Main Tax Increment District 234,763 - Dempster-Dodge Tax Increment District 161,833 - Howard Ridge Tax Increment District 323,113 - Crown Construction 900,000 - Total General Obligation Debt Service 2,267,041 - ARPA Motor Vehicle Parking System -2,300,000 Equipment Replacement -1,600,000 Total ARPA -3,900,000 - 46 - Page 79 of 221 FB1.Page 311 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 6. INTERFUNDS (Continued) b. Interfund Transfers (Continued) Transfers In Transfers Out Nonmajor Governmental Motor Fuel Tax General $ - $ 1,044,987 Total Motor Fuel Tax - 1,044,987 Emergency Telephone System General - 90,000 Total Emergency Telephone System - 90,000 Sustainability General 117,969 - Total Sustainability 117,969 - Chicago Main Tax Increment District General - 30,000 General Obligation Debt Service - 234,763 Total Chicago Main Tax Increment District - 264,763 Dempster-Dodge Tax Increment District General - 10,000 General Obligation Debt Service - 161,833 Total Dempster-Dodge Tax Increment District - 171,833 Howard Ridge Tax Increment District General - 75,000 General Obligation Debt Service - 323,113 Total Howard Ridge Tax Increment District - 398,113 - 47 - Page 80 of 221 FB1.Page 312 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 6.INTERFUNDS (Continued) b.Interfund Transfers (Continued) Transfers In Transfers Out Nonmajor Governmental (Continued) West Evanston Tax Increment District General $ -$75,000 Total West Evanston Tax Increment District -75,000 Capital Improvements General 500,000 - Solid Waste 456,470 - Total Capital Improvements 956,470 - Crown Construction General Obligation Debt Service -900,000 Total Crown Construction -900,000 Crown Maintenance General 175,000 - Total Crown Maintenance 175,000 - Special Assessment General -92,000 General Obligation Debt Service -372,938 Total Special Assessment -464,938 Total Nonmajor Governmental Funds 1,249,439 3,409,634 Total Governmental Funds 12,292,186 9,902,603 Enterprise Funds Water General -4,049,559 Total Water -4,049,559 - 48 - Page 81 of 221 FB1.Page 313 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 6.INTERFUNDS (Continued) b.Interfund Transfers (Continued) Transfers In Transfers Out Enterprise Funds (Continued) Sewer General $ -$336,770 General Obligation Debt Service -274,394 Total Sewer -611,164 Solid Waste General 1,000,000 - Capital Improvements -456,470 Total Solid Waste 1,000,000 456,470 Motor Vehicle Parking System General -2,972,390 ARPA 2,300,000 - Total Motor Vehicle Parking System 2,300,000 2,972,390 Total Enterprise Funds 3,300,000 8,089,583 Internal Service Funds Equipment Replacement General 800,000 - ARPA 1,600,000 - Total Equipment Replacement 2,400,000 - Total Internal Service Funds 2,400,000 - TOTAL PRIMARY GOVERNMENT $ 17,992,186 $ 17,992,186 Transfers between the primary government and component unit have been reclassified on the statement of activities. - 49 - Page 82 of 221 FB1.Page 314 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 7.LONG-TERM DEBT a.Changes in Long-Term Debt G.O. Debt Governmental Activities Interest Rate Final Maturity Date Balances January 1 Issued Payments Balances December 31 Current Portion Series 2013A 2.00%-4.75% 12/1/2033 $ 7,185,000 $ -$545,000 $ 6,640,000 $ 565,000 Series 2013B 2.00%-3.00% 12/1/2025 5,487,989 -1,838,117 3,649,872 1,892,504 Series 2014A 1.25%-5.00% 12/1/2034 6,735,000 -430,000 6,305,000 450,000 Series 2015A 2.00%-4.00% 12/1/2035 5,815,000 -345,000 5,470,000 355,000 Series 2015B 2.00%-3.00% 12/1/2022 1,725,000 -1,725,000 - - Series 2016A 2.00%-4.00% 12/1/2036 7,495,000 -435,000 7,060,000 455,000 Series 2016B 2.00%-3.00% 12/1/2026 4,080,000 -770,000 3,310,000 790,000 Series 2017A 3.00%-4.00% 12/1/2037 9,865,000 -500,000 9,365,000 520,000 Series 2017B 4.00%-5.00% 12/1/2027 5,088,879 -795,281 4,293,598 809,072 Series 2017C 2.05%-4.00% 12/1/2035 4,535,000 -245,000 4,290,000 260,000 Series 2018A 3.12%-5.00% 12/1/2043 24,385,000 -570,000 23,815,000 595,000 Series 2018B 2.29%-5.00% 12/1/2038 9,675,439 -105,263 9,570,176 108,187 Series 2018C 4.00%-5.00% 12/1/2038 4,768,551 -589,838 4,178,713 618,915 Series 2018D 3.70%-4.25% 12/1/2038 3,570,000 -180,000 3,390,000 185,000 Series 2019A 1.72%-2.85% 12/1/2043 12,750,000 -330,000 12,420,000 350,000 Series 2019B 1.66%-2.68% 12/1/2039 6,586,226 -233,360 6,352,866 247,086 Series 2020A&B 1.42%-1.61% 12/1/2040 16,853,881 -100,000 16,753,881 130,000 Series 2021 2.00%-5.00% 12/1/2041 11,939,500 -317,200 11,622,300 773,400 Subtotal G.O. debt governmental activities 148,540,465 -10,054,059 138,486,406 9,104,164 Bonds premium 11,170,693 -918,324 10,252,369 - OPEB liability - City 22,306,697 -1,957,015 20,349,682 834,338 OPEB liability - Internal Service Funds 142,366 -39,352 103,014 4,224 Net pension liability - Police Pension 85,774,906 43,160,349 -128,935,255 - Net pension liability - Firefighters’ Pension 83,846,627 26,729,021 -110,575,648 - Compensated absences payable - City 10,679,051 65,382 815,897 9,928,536 1,985,707 Compensated absences payable - Internal Service Funds 115,650 23,130 52,966 85,814 17,163 Claims payable 7,502,600 509,500 3,874,858 4,137,242 701,992 Subtotal other governmental activities liabilities 221,538,590 70,487,382 7,658,412 284,367,560 3,543,424 TOTAL GOVERNMENTAL ACTIVITIES DEBT AND LIABILITIES $ 370,079,055 $ 70,487,382 $ 17,712,471 $ 422,853,966 $ 12,647,588 - 50 - Page 83 of 221 FB1.Page 315 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 7. LONG-TERM DEBT (Continued) a. Changes in Long-Term Debt (Continued) G.O. Debt Business- Type Activities Interest Rate Final Maturity Date Balances January 1 Issued Payments Balances December 31 Current Portion Series 2013A 2.00%-4.75% 12/1/2033 $ 1,375,000 $ - $ 90,000 $ 1,285,000 $ 95,000 Series 2014 1.25%-5.00% 12/1/2034 2,000,000 - 120,000 1,880,000 125,000 Series 2015A 2.00%-4.00% 12/1/2035 4,255,000 - 235,000 4,020,000 245,000 Series 2016A 2.00%-4.00% 12/1/2036 2,920,000 - 155,000 2,765,000 160,000 Series 2017A 3.00%-4.00% 12/1/2037 825,000 - 45,000 780,000 45,000 Series 2018B 2.29%-5.00% 12/1/2038 4,837,719 - 52,632 4,785,087 54,094 Series 2018C 4.00%-5.00% 12/1/2038 971,449 - 120,162 851,287 126,085 Series 2019B 1.66%-2.68% 12/1/2039 3,687,160 - 130,641 3,556,519 184,358 Series 2020 2.00%-5.00% 12/1/2040 11,106,119 - 140,000 10,966,119 366,571 Series 2021 2.00%-5.00% 12/1/2041 2,480,500 - 32,800 2,447,700 311,600 Subtotal G.O. debt business-type activities 34,457,947 - 1,121,235 33,336,712 1,712,708 IEPA loans 2.535%-3.590% Various 40,272,231 11,399,374 4,167,778 47,503,827 4,788,319 Bonds premium 2,739,943 - 194,969 2,544,974 - Leases payable - - - - - Compensated absences payable - City 982,352 196,471 503,038 675,785 135,157 Asset retirement obligations 5,081,625 - - 5,081,625 - OPEB liabilities 1,202,348 - 246,404 955,944 39,194 Subtotal other business-type activities liabilities 10,006,268 196,471 944,411 9,258,328 174,351 TOTAL BUSINESS-TYPE ACTIVITIES DEBT AND LIABILITIES $ 84,736,446 $ 11,595,845 $ 6,233,424 $ 90,098,867 $ 6,675,378 Note: Sewer Fund, Water Fund, Solid Waste Fund, Parking Fund, and General Fund have been used to liquidate IMRF pension liability. General Fund, Fleet Fund, Water Fund, Parking Fund, Solid Waste Fund, and Sewer Fund have been used to liquidate other postemployment benefit obligations. At December 31, 2022, the City reported an IMRF net pension asset of $39,092,326 in governmental activities and $9,267,670 in business-type activities. b. Business-Type Activities - IEPA Loans Business-type activities IEPA loans are payable from revenues derived from Sewer and Water service fees. The City has pledged future revenues, net of operating expenses, to repay IEPA loans issued in 1994 through 2022. Proceeds from the loans provided financing for the Long-Term Sewer and Water Improvement Program. The IEPA loans, payable from operating revenues, are payable through 2042. Annual principal and interest on the loans are expected to require $5,581,775 of net revenues for the fiscal year 2023. The total principal and interest remaining to be paid on the loans is $53,342,502. Principal and interest paid for the current period and total customer net revenues were $4,944,959 and $13,627,653, respectively. - 51 - Page 84 of 221 FB1.Page 316 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 7.LONG-TERM DEBT (Continued) c.Debt Service Requirements The following schedule illustrates the annual debt service requirements to maturity for general obligation bonds. Fiscal Year General Obligation Bonds General Obligation Bonds Ending Payable from Governmental Activities Payable by Enterprise Funds December 31, Principal Interest Total Principal Interest Total 2023 $ 9,104,164 $ 5,225,660 $ 14,329,824 $ 1,712,708 $ 1,162,184 $ 2,874,892 2024 9,873,921 4,836,112 14,710,033 1,937,687 1,091,779 3,029,466 2025 10,226,121 4,437,788 14,663,909 2,013,796 1,011,868 3,025,664 2026 9,487,199 4,020,490 13,507,689 1,951,405 925,817 2,877,222 2027 8,818,941 3,627,235 12,446,176 2,033,130 841,884 2,875,014 2028-2032 39,496,884 13,262,685 52,759,569 10,860,930 2,998,955 13,859,885 2033-2037 31,340,311 6,924,862 38,265,173 9,005,045 1,289,069 10,294,114 2038-2042 17,593,865 2,538,130 20,131,995 3,822,011 173,190 3,995,201 2043-2045 2,545,000 111,000 2,656,000 - - - TOTAL $ 138,486,406 $ 44,983,962 $183,470,368 $ 33,336,712 $ 9,494,746 $ 42,831,458 The following schedule illustrates the annual debt service requirements to maturity for IEPA Loans. Fiscal Year IEPA Loans Ending Payable by Enterprise Funds December 31, Principal Interest Total 2023 $ 4,788,319 $ 793,456 $ 5,581,775 2024 4,561,223 692,831 5,254,054 2025 3,775,220 600,314 4,375,534 2026 3,557,080 528,421 4,085,501 2027 3,184,368 461,503 3,645,871 2028-2032 10,857,100 1,692,449 12,549,549 2033-2037 9,979,176 870,998 10,850,174 2038-2042 6,801,341 198,703 7,000,044 TOTAL $ 47,503,827 $ 5,838,675 $ 53,342,502 d.Asset Retirement Obligations The City has recognized an asset retirement obligation (ARO) and related deferred outflow of resources in connection with its obligation to seal and abandon various intake pipelines at the end of their estimated useful lives in accordance with federal , state and/or local requirements. The ARO was measured using actual historical costs for similar abandonments, adjusted for inflation through the end of the year. The City estimates the remaining useful lives of the intake pipelines are 5 2 years. - 52 - Page 85 of 221 FB1.Page 317 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 8.LESSOR DISCLOSURES In accordance with GASB Statement No. 87, Leases, the City’s lessor activity is as follows: The City entered into a lease arrangement on May 1, 2015 to lease commercial property. Payments of $15,000 to $20,101 are due to the City in monthly installments through December 31, 2041. The lease agreement is noncancelable and maintains an interest rate of 1.837%. During the fiscal year, the City collected $180,000 and recognized a $174,943 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $3,213,621 and $3,163,552, respectively, as of December 31, 2022. The City entered into a lease arrangement on October 1, 2016 to lease commercial property. Payments of $3,710 to $6,887 are due to the City in monthly installments through October 31, 2034. The lease arrangement is noncancelable and maintains an interest rate of 1.581%. During the fiscal year, the City collected $54,710 and recognized a $58,988 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetti ng deferred inflow of resource for this agreement is $712,953 and $698,028, respectively, as of December 31, 2022. The City entered into a lease arrangement on August 1, 2020 to lease commercial property. Payments of $110,352 to $133,525 are due to the City in annual installments through October 31, 2035. The lease arrangement is noncancelable and maintains an interest rate of 1.338%. During the fiscal year, the City collected $110,352 and recognized a $111,675 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $1,452,854 and $1,433,158, respectively, as of December 31, 2022. The City entered into a lease arrangement on August 1, 2019 to lease commercial property. Payments of $1,200 to $1,815 are due to the City in monthly installments through July 31, 2034. The lease arrangement is noncancelable and maintains an interest rate of 1.581%. During the fiscal year, the City collected $15,468 and recognized a $16,645 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $196,923 and $192,802, respectively, as of December 31, 2022. The City entered into a lease arrangement on December 1, 201 6 to lease commercial property. Payments of $637 to $1,130 are due to the City in variable monthly installments through December 31, 2031. The lease arrangement is noncancelable and maintains an interest rate of 1.458%. During the fiscal year, the City collected $8,507 and recognized a $10,148 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $94,281 and $91,333, respectively, as of December 31, 2022. - 53 - Page 86 of 221 FB1.Page 318 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 8.LESSOR DISCLOSURES (Continued) The City entered into a lease arrangement on April 12, 2018 to lease commercial property. Payments of $3,500 to $5,345 are due to the City in variable monthly installments through April 11, 2028. The lease arrangement is noncancelable and maintains an interest rate of 1.008%. During the fiscal year, the City collected $54,000 and recognized a $56,610 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $304,704 and $298,932, respectively, as of December 31, 2022. The City entered into a lease arrangement on December 1, 2019 to lease commercial property. Payments of $2,500 to $3,073 are due to the City in variable monthly installments through November 30, 2026. The lease arrangement is noncancelable and maintains an interest rate of 0.830%. During the fiscal year, the City collected $32,230 and recognized a $33,804 reduction in the related deferred inflow of resource. The remaining lease receivable and offsetting deferred inflow of resource for this agreement is $135,121 and $132,401, respectively, as of December 31, 2022. 9.INDIVIDUAL FUND DISCLOSURES a.General Obligation Debt Service Fund The City usually adopts several resolutions abating portions of the property tax debt service levies. The amount of property taxes abated is derived from principal and interest payments by private assessments on street paving projects; additional water/sewer service fees related to the citywide water/sewer improvement project; revenues from the Motor Vehicle Parking System Fund associated with the Maple Gar age, Sherman Garage, and Church Street Self-Park Garage; and General Obligation Debt Service Fund interest income. b.Water Fund On January 28, 1997, the City executed a long-term water supply contract with the Village of Skokie, Illinois, to replace an expiring contract. The contract took effect on March 1, 1997 and continues in effect for a period of 20 years until February 28, 2017. The contract was extended further until December 31, 2040. The City provides potable Lake Michigan water to the Northwest Water Commission (NWWC) under a long-term water supply contract. Sale of potable water under this contract began on February 28, 1985 and continues until February 28, 2030. Under the terms of the current contract, the City is to supply NWWC sufficient potable Lake Michigan water to satisfy NWWC’s maximum 24-hour demands for Lake Michigan water for resale to NWWC’s customers. - 54 - Page 87 of 221 FB1.Page 319 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 9.INDIVIDUAL FUND DISCLOSURES (Continued) b.Water Fund (Continued) The City provides potable Lake Michigan water to the Morton Grove Niles Water Commission (MGNWC) under a long-term water supply contract. Sale of potable water under this contract began January 24, 2017 and continues until December 31, 2056. Under the terms of the current contract, the City is to supply MGNWC sufficient potable Lake Michigan water to satisfy MGNWC’s maximum 24-hour demands for Lake Michigan water for resale to MGNW’s customers. The City also provides potable Lake Michigan water to the Village of Lincolnwood (Lincolnwood) under a long-term water supply contract. Sale of potable water under this contract began August 24, 2018 and continues until August 24, 2047. The Water Fund revenues reflect payment from the Village of Skokie at the rate of $1.29 per 1000 gallons as agreed upon during 2022. c.Special Service District No. 6 Special Service District No. 6 comprises the central business district of the City. The special district was established for the purpose of providing funds for special maintenance and repair and for promotion and advertisement. The annual property tax levy for 2022 was $227,835 which includes an estimated allowance amount of $6,835. d.Special Service District No. 7 On December 9, 2019, the City Council adopted Ordinance No. 159 -O-19 which established Special Service District No. 7. Special Service District No. 7 comprises the central business district of the City. The special district was established for the purpose of providing funds for special maintenance and repair and for promotion and advertisement. The annual property tax levy for 2022 was $146 ,392 which includes an estimated allowance amount of $4,264. e.Special Service District No. 8 On December 9, 2019, the City Council adopted Ordinance No. 160-O-19 which created Special Service District No. 8. Special Service District No. 8 comprises the central business district of the City. The special district was established for the purpose of providing funds for special maintenance and repair and for promotion and advertisement. The annual property tax levy for 2022 was $62,006 which includes an estimated allowance amount of $1,806. - 55 - Page 88 of 221 FB1.Page 320 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 9.INDIVIDUAL FUND DISCLOSURES (Continued) f.Special Service District No. 9 On December 9, 2019, the City Council adopted Ordinance No. 161 -O-19 which terminated the life of Special Service District No. 4 and reestablished the Special Service Area as Special Service Area No. 9. Special Service District No. 9 comprises the central business district of the City. The special district was established for the purpose of providing funds for special maintenance and repair and for promotion and advertisement. The annual property tax levy for 2022 was $610,995 which includes an estimated allowance amount of $18,330. 10.FUND EQUITY a.Restricted Net Position - Fiduciary Funds Police Pension Fund for employee pension benefits $ 150,950,058 Firefighters’ Pension Fund restrictions for employee pension benefits 99,046,036 TOTAL FIDUCIARY FUNDS $ 249,996,094 b.Assigned Fund Balances General Fund Assigned for Arts Council $ 3,948 Assigned for parkway trees 60,722 Assigned for Butterfield Sculpture 29,393 Assigned for Noyes Center 312,170 Assigned for recreation group activities 207,123 Assigned for parks and recreation 468,080 Assigned for Mayor’s program 93,679 Other assignments 944,198 Assigned for subsequent year’s budget 1,225,258 Total general fund 3,344,571 Nonmajor Government Funds Assigned for capital improvements 7,762,268 Total nonmajor government funds 7,762,268 TOTAL ASSIGNED FUND BALANCES $ 11,106,839 - 56 - Page 89 of 221 FB1.Page 321 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 11.RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and injuries to the City ’s employees. The City maintains commercial all-risk property insurance to cover damage to city facilities and contents and other losses including business interruption and loss of rents. The coverage is subject to a deductible of $50,000 (except $100,000 for flood and earthquake and $10,000 for artwork) for each loss and each location. The City also maintains crime and fidelity insurance coverage with a $25,000 deductible to a limit of $2,000,000. In addition, coverage is maintained for ambulance/paramedic liability. For workers’ compensation, specific excess coverage in excess of $750,000 per occurrence is purchased from a commercial insurance company. For general liability claims , the City retains risk of loss of $1,250,000 to a limit of $20,000,000. Workers’ compensation and general liability risks are accounted for in the Insurance Fund. The fund was established on March 1, 1994 to administer general liability claims and workers ’ compensation programs on a cost-reimbursement basis. The fund accounts for the aforementioned liabilities of the City , but does not constitute a transfer of risk from the City. The City records estimated liabilities for workers’ compensation and for general claims. Claims liabilities are based on estimates of the ultimate cost of reported claims including future claim adjustment expenses. Changes in the balances of claims liabilities during the past two fiscal years are as follows: Workers’ Compensation General Liability Total DECEMBER 31, 2020 $ 1,882,500 $ 6,372,000 $ 8,254,500 New claims/estimate revisions 782,630 25,000 807,630 Claims payments (572,530) (987,000) (1,559,530) DECEMBER 31, 2021 2,092,600 5,410,000 7,502,600 New claims/estimate revisions 521,059 (595,887) (74,828) Claims payments (1,171,417) (2,119,113) (3,290,530) DECEMBER 31, 2022 $ 1,442,242 $ 2,695,000 $ 4,137,242 - 57 - Page 90 of 221 FB1.Page 322 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 11.RISK MANAGEMENT (Continued) For its health insurance coverages , the City participates through a sub-pool in the Intergovernmental Personnel Benefit Cooperative (IPBC). IPBC is a public entity risk pool established in 1979 by certain units of local government in Illinois to administer some or all of the personnel benefit programs (primarily medical, dental, and life insurance coverage) offered by these members to their officers and employees and to the officers and employees of certain other governmental, quasi governmental, and nonprofit public service entities. Management consists of a Board of Directors comprised of one appointed representative from each member. The officers of IPBC are chosen by the Board of Directors from among their membership. The City does not exercise any control over the activities of IPBC beyo nd its representation on the Board of Directors of the sub-pool. To obtain IPBC’s financial statements, contact the administrative offices of IPBC at 301 East Irving Park Road, Streamwood, Illinois 60107. 12.CONTINGENCIES There are various claims and legal actions pending against the City for which provision has been made in the financial statements. At the present time , the City believes that the reserves established are sufficient so that the expected liability for these claims and legal actions will not materially exceed the amounts recorded in the financial statements. Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies , principally the federal government. Any disallowed claims , including amounts already collected, may constitute a liability of the applicable funds. The amount , if any, of the expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. 13.JOINT VENTURES Solid Waste Agency of Northern Cook County On March 28, 1988, the Evanston City Council authorized agreements providing for the City ’s participation in the Solid Waste Agency of Northern Cook County (Agency) and in the interim financing of that Agency. The Agency was planned and developed by the Northwest Municipal Conference, of which the City is a member. The Agency is empowered to plan , finance, construct, and operate a solid waste disposal system. The Agency is a municipal joint action agency created as of May 2 , 1988 under the provisions of the Intergovernmental Cooperation Act (the Act), 5 ILCS 220/3.2. The Agency consists of 23 municipalities. The Agency is governed by a Board of Directors consisting of one official selected by each member community who serves a two-year term. Each director has one vote. The Board of Directors determines the general policies of the Agency. The Executive Committee of the Agency consists of seven persons elected by the B oard of Directors. Each person is entitled to one vote. The Executive Committee may take action not specifically reserved to the Board of Directors by the Act , the Agency agreement, or the by-laws. - 58 - Page 91 of 221 FB1.Page 323 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 13.JOINT VENTURES (Continued) Solid Waste Agency of Northern Cook County (Continued) The authority to designate management, influence operations, and formulate budgets rests with the Board of Directors and Executive Committee. No one member has the ability to significantly influence operations; therefore, the Agency is not a component unit of any other governmental reporting entity. Under the 1992 project use agreement executed by the City with the Agency , the City’s share of project costs, including debt service and disposal, is based on its share of deliveries to the Wheeling Transfer Station for each year. The City does not control the Agency ’s fiscal management or operations nor is the City legally responsible for any more than its share of the Agency’s debt or operating deficits, if any. Complete financial statements for the Agency can be obtained at 77 W. Hintz Rd., Suite 200, Wheeling, Illinois, 60090. 14.OTHER POSTEMPLOYMENT BENEFITS a.Plan Administration The City administers a single-employer defined benefit health care plan which provides coverage to active employees and retired members. Benefit provisions are established through collective bargaining agreements and state that eligible retires and their spouses at established contribution rates. The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required , benefits and refunds are recognized as an expense and liability when due and payable. b.Benefits Provided The City’s group health insurance plan provides coverage to active employees and retirees (or other qualified terminated employees) at blended premium rates. This results in an other postemployment benefit (OPEB) for the retirees, commonly referred to as an implicit rate subsidy. The group health insurance plan does not issue a publicly available financial report. To be eligible for benefits, an employee must qualify for retirement under one of the City’s retirement plans. For certain disabled employees who qualify for health insurance benefits under the Public Safety Employee Benefits Act (PSEBA), the City is required to pay 100% of the cost of basic health insurance for the employee and their dependents for their lifetime. - 59 - Page 92 of 221 FB1.Page 324 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 14.OTHER POSTEMPLOYMENT BENEFITS (Continued) b.Benefits Provided (Continued) The benefit levels are the same as those afforded to active employees. Benefits include general inpatient and outpatient medical services; mental , nervous and substance abuse care; vision care; dental care; and prescriptions. Upon a retiree reaching age 65 years of age, Medicare becomes the primary insurer and the City ’s plan becomes secondary. c.Membership At December 31, 2022, membership consisted of: Inactive fund members and beneficiaries currently receiving benefit payments 71 Inactive fund members entitled to but not yet receiving benefit payments 8 Active fund members 690 TOTAL 769 Participating employers 1 d.Contributions Contribution requirements are established through Illinois State laws. The City and the Library implicitly contribute the difference between retiree ’s contributions and unblended rates. Retirees pay 100% of the blended premiums to cover themselves and their covered dependents ranging from $595 for single coverage to $2 ,134 for family coverage. The City pays 100% of health care premiums for police officer s and firefighters, their dependents and their surviving spouses and dependent children if they were injured or killed in the line of duty during an emergency , ranging from $595 for single coverage to $2,134 for family coverage. For the year ended December 31, 2022, the estimated contribution to the plan is $890,214. The annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with parameters of GASB Statement No. 75. The ARC represents a level of funding that , if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed 30 years. - 60 - Page 93 of 221 FB1.Page 325 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 14.OTHER POSTEMPLOYMENT BENEFITS (Continued) e.Actuarial Assumptions The total OPEB liability was determined by an actuarial valuation performed as of December 31, 2022 using the following actuarial methods and assumptions. Actuarial valuation date December 31, 2022 Measurement date December 31, 2022 Actuarial cost method Entry-age normal Assumptions Inflation 3.50% Discount rate 4.05% Healthcare cost trend rates 6.75% in Fiscal 2022, to an ultimate trend rate of 4.50% Asset valuation method N/A Mortality rates RP - 2014 Blue Collar base rates for Police and Fire, RP-2014 base rates for all other employees, projected to 2020 using scale MP2020. f.Discount Rate The discount rate was based on the S&P Municipal Bond 20 -year high-grade rate index rate for tax exempt general obligation municipal bonds rated AA or better at December 31, 2022. - 61 - Page 94 of 221 FB1.Page 326 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 14. OTHER POSTEMPLOYMENT BENEFITS (Continued) g. Changes in the Total OPEB Liability Total OPEB Liability BALANCES AT JANUARY 1, 2022 $ 24,064,145 Changes for the period Service cost 1,613,298 Interest 434,590 Changes in assumptions (1,428,232) Difference between expected and actual experience (2,081,084) Benefit payments (890,214) Other changes - Net changes (2,351,642) BALANCES AT DECEMBER 31, 2022 $ 21,712,503 There were changes in assumptions related to the discount rate in 202 2. h. Rate Sensitivity The following is a sensitive analysis of total OPEB liability to changes in the discount rate and the healthcare cost trend rate. The table below presents the total OPEB liability of the City and Library calculated using the discount rate of 4.05% as well as what the City’s and Library’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (3.05%) or 1 percentage point higher (5.05%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (3.05%) (4.05%) (5.05%) Total OPEB liability $ 24,304,622 $ 21,712,503 $ 19,503,421 - 62 - Page 95 of 221 FB1.Page 327 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 14. OTHER POSTEMPLOYMENT BENEFITS (Continued) h. Rate Sensitivity (Continued) The table below presents the total OPEB liability of the City calculated using the healthcare rate of 4.50% to 6.75% as well as what the City’s total OPEB liability would be if it were calculated using a healthcare rate that is 1 percentage point lower (3.50% to 5.75%) or 1 percentage point higher (5.50% to 7.75%) than the current rate: 1% Decrease Current Healthcare Rate 1% Increase (3.50% to 5.75%) (4.50% to 6.75%) (5.50% to 7.75%) Total OPEB liability $ 18,692,198 $ 21,712,503 $ 25,512,236 i. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2022, the City recognized OPEB expense of $1,881,440. At December 31, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: City Library Total Deferred Outflows of Deferred Inflows of Deferred Outflows of Deferred Inflows of Deferred Outflows of Deferred Inflows of Resources Resources Resources Resources Resources Resources Difference between expected and actual experience $ - $ 3,926,734 $ - $ 55,734 $ - $ 3,982,468 Changes in assumption 3,913,958 1,985,934 55,553 28,187 3,969,511 2,014,121 Net difference between projected and actual earnings on pension plan investments - - - - - - TOTAL $ 3,913,958 $ 5,912,668 $ 55,553 $ 83,921 $ 3,969,511 $ 5,996,589 Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows: Year Ending December 31, 2023 $ (166,448) 2024 (166,448) 2025 (166,448) 2026 (166,448) 2027 (166,448) Thereafter (1,194,838) TOTAL $ (2,027,078) - 63 - Page 96 of 221 FB1.Page 328 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS The City contributes to three different defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF), an agent multiple-employer public employee retirement system; the Police Pension Plan, which is a single-employer pension plan; and the Firefighters’ Pension Plan, which is also a single-employer pension plan. The benefits, benefit levels, employee contributions, and employer contributions for all three plans are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. None of the pension plans issue separate reports on the pension plans. However, IMRF issues a publicly available report that includes financial statements and supplementary information for the plan as a whole, but not for individual employers. Those reports can be obtained from IMRF, 2211 York Road, Suite 500, Oak Brook, Illinois 60523 or at imrf.org. The table below is a summary for all pension plans as of and for the year ended December 31, 2022: Police Firefighters’ IMRF Pension Pension Total Net pension liability (asset) $ (48,359,996) $ 128,935,255 $ 110,575,648 $ 191,150,907 Deferred outflows of resources 5,983,678 26,898,174 20,103,248 52,985,100 Deferred inflows of resources 36,650,321 1,243,238 1,032,060 38,925,619 Pension expense (income) (6,130,745) 14,148,534 12,033,835 20,051,624 a. Plan Descriptions Illinois Municipal Retirement Fund Plan Administration and Benefits Provided All employees (other than those covered by the Police Pension Plan or Firefighters’ Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit , payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings , for each year of credited service up to 15 years, and 2% for each year thereafter. - 64 - Page 97 of 221 FB1.Page 329 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Plan Administration and Benefits Provided (Continued) Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating members who retire at age 62 (reduced benefits) or after age 67 (full benefits) with ten years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings , for each year of credited service up to 15 years, and 2% for each year thereafter. Contributions These benefit provisions and all other requirements are established by state statute. Participating members are required to contribute 4.50% of their annual salary to IMRF. The City is required to contribute the remaining amounts necessary to fund IMRF as specified by statute. The employer contribution for the fiscal year ended December 31, 2022 was 4.66% of covered payroll. Plan Membership At December 31, 2021 (most recent information available), IMRF membership consisted of: Inactive employees or their beneficiaries currently receiving benefits 709 Inactive employees entitled to but not yet receiving benefits 418 Active employees 501 TOTAL 1,628 Actuarial Assumptions The City’s net pension liability (asset) was measured as of December 31, 2021, and the total pension liability used to calculate the net pension liability (asset) was determined by an actuarial valuation performed as of the same date using the following actuarial methods and assumptions. - 65 - Page 98 of 221 FB1.Page 330 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Actuarial Assumptions (Continued) Actuarial valuation date December 31, 2021 Actuarial cost method Entry-age normal Assumptions Inflation 2.25% Salary increases 2.85% to 13.75% Interest rate 7.25% Asset valuation method Fair value For nondisabled retirees, the Pub-2010, Amount-Weighted, below-median income, General, Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables and future mortality improvements projected using scale MP -2020. For disabled retirees, the Pub- 2010, Amount-Weighted, below-median income, General, Disabled Retiree, Male and Female (both unadjusted) tables and future mortality improvements projected using scale MP-2020. For active members, the Pub-2010, Amount-Weighted, below-median income, General, Employee, Male and Female (both unadjusted) tables and future mortality improvements projected using scale MP-2020. Discount Rate The discount rate used to measure the total pension liability was 7.25%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the IMRF’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments of 7.25% was used to determine the total pension liability. - 66 - Page 99 of 221 FB1.Page 331 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Changes in the Net Pension Liability (Asset) (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Liability Net Position (Asset) BALANCES AT JANUARY 1, 2021 $ 261,328,458 $ 290,497,291 $ (29,168,833) Changes for the period Service cost 3,420,369 - 3,420,369 Interest 18,507,004 - 18,507,004 Difference between expected and actual experience 6,705,189 - 6,705,189 Changes in assumptions - - - Employer contributions - 3,245,589 (3,245,589) Employee contributions - 1,806,941 (1,806,941) Net investment income - 49,648,106 (49,648,106) Benefit payments and refunds (15,539,235) (15,539,235) - Administrative expense - - - Other (net transfer) - (1,512,861) 1,512,861 Net changes 13,093,327 37,648,540 (24,555,213) BALANCES AT DECEMBER 31, 2021 $ 274,421,785 $ 328,145,831 $ (53,724,046) The table presented above includes amounts for both the City and the Library. The City ’s proportionate share of the net pension liability at January 1 , 2021, the employer contributions, and the net pension liability (asset) at December 31, 2022 was $(26,146,070), $2,921,535, and ($48,359,996), respectively. The Library’s proportionate share of the net pension liability at January 1, 2021, the employer contributions and the net pension liability (asset) at December 31, 2022 was $(3,022,763), $324,054, and $(5,364,050), respectively. - 67 - Page 100 of 221 FB1.Page 332 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2022, the City recognized pension income of $9,774,674. At December 31, 2022, the City and the Library reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources: City Library Total Deferred Outflows of Deferred Inflows of Deferred Outflows of Deferred Inflows of Deferred Outflows of Deferred Inflows of Resources Resources Resources Resources Resources Resources Difference between expected and actual experience $ 4,250,580 $ 810,274 $ 471,471 $ 89,875 $ 4,722,051 $ 900,149 Changes in assumption - 760,963 - 84,405 - 845,368 Net difference between projected and actual earnings on pension plan investments - 35,079,084 - 3,890,943 - 38,970,027 Employer contributions subsequent to the measurement date 1,733,098 - 192,234 - 1,925,332 - TOTAL $ 5,983,678 $ 36,650,321 $ 663,705 $ 4,065,223 $ 6,647,383 $ 40,715,544 $1,925,332 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date will be recognized as a reduction of net pension liability in the reporting year ending December 31, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows: Year Ending December 31, City Library Total 2023 $ (6,989,048) $ (775,219) $ (7,764,267) 2024 (12,238,433) (1,357,477) (13,595,910) 2025 (7,947,389) (881,518) (8,828,907) 2026 (5,224,871) (579,538) (5,804,409) 2027 - - - Thereafter - - - TOTAL $ (32,399,741) $ (3,593,752) $ (35,993,493) - 68 - Page 101 of 221 FB1.Page 333 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability (asset) to changes in the discount rate. The table below presents the net pension liability (asset) of the City calculated using the discount rate of 7.25% as well as what the City’s net pension liability (asset) would be if it were calculated using a discount rate that is 1 percentage point lower (6.25%) or 1 percentage point higher (8.25%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (6.25%) (7.25%) (8.25%) Net pension liability (asset) City $ (20,878,398) $ (48,359,996) $ (70,164,698) Library (2,315,814) (5,364,050) (7,782,609) TOTAL $ (23,194,212) $ (53,724,046) $ (77,947,307) Police Pension Plan Plan Administration Police sworn personnel are covered by the Police Pension Plan. Although this is a single- employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The City accounts for the Police Pension Plan as a pension trust fund. The plan is governed by a five-member Board of Trustees. Two members of the Board of Trustees are appointed by the City’s Council, one member is elected by pension beneficiaries and two members are elected by active police employees. The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. - 69 - Page 102 of 221 FB1.Page 334 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Plan Membership At December 31, 2022, the Police Pension Plan membership consisted of: Inactive plan members currently receiving benefits 196 Inactive plan members entitled to but not yet receiving benefits 23 Active plan members 132 TOTAL 351 Benefits Provided The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit equal to one -half of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.50% of such salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension and 3% compounded annually thereafter. Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or older with ten or more years of creditable service are entitled to receive an annual retirement benefit equal to the greater of the average monthly salary obtaining by dividing the total salary during the 48 consecutive months of service within the last of 60 months in which the total salary was the highest by the number of months in that period; or the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Police officers’ salary for pension purposes is capped at $1 13,645, plus the lesser of ½ of the annual change in the Consumer Price Index or 3% compounded. The annual benefit shall be increased by 2.50% of such salary for each additional year of service over 20 years up t o - 70 - Page 103 of 221 FB1.Page 335 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Benefits Provided (Continued) 30 years to a maximum of 75% of such salary. Employees with at least ten years may retire at or after age 50 and receive a reduced benefit (i.e., ½% for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3% or ½ of the change in the Consumer Price Index for the proceeding calendar year. Contributions Covered employees are required by ILCS to contribute 9.91% of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the Police Pension Plan as actuarially determined by an enrolled actuary, including amounts for administrative costs. Benefits and refunds are recorded as a liability when due and payable. Effective January 1, 2011, the City has until the year 2040 to fund 90% of the past service cost for the Police Pension Plan. However, the City has elected to fund 100% of the past service cost by 2040. The City’s contribution was 85.1% of covered payroll for the year ended December 31, 2022. Investment Policy Statutes and the Police Pension Fund’s (the Fund) investment policy authorize the Fund to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services, The Illinois Funds, IMET, certain non -U.S. obligations, Illinois municipal corporations tax anticipation warrants, veteran ’s loans, obligations of the State of Illinois and its political subdivisions, and Illinois insurance company general and separate accounts, mutual funds and equity securities (not to exce ed 65% of the total net position of the Fund), contracts and agreements of life insurance companies (no more than 10% of portfolio in real estate and no more than 10% of portfolio in bonds with ratings of less than Baa1), and corporate bonds. During the ye ar, no changes to the investment policy were approved by the Board of Trustees. - 71 - Page 104 of 221 FB1.Page 336 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Investment Policy (Continued) The Fund’s investment policy allows investments in all of the above listed accounts, but does exclude any repurchase agreements . The Fund’s investment policy, in accordance with Illinois Statutes, establishes the following target allocation across asset classes : Asset Class Target Long-Term Expected Real Rate of Return Domestic Large-Cap Equities 52.00% 1.80% Domestic Small-Cap Equities 5.00% 2.10% International Equities 5.00% 4.20% Fixed Income 32.00% 0.30% Real estate 3.00% 3.40% Cash 3.00% -1.00% The long-term expected rate of return on the Fund ’s investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses, and inflation) are developed for each major asset class. These ranges are combined to produce the long - term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the Fund ’s target asset allocation as of December 31, 2022 are listed in the table above. Investment Valuations All investments in the plan are stated at fair value and are recorded as of the trade date. Fair value is based on quoted market prices at December 31 for debt securities, equity securities and mutual funds, and contract values for any insurance contracts. Investment income is recognized as earned. Gains and losses on sales and exchanges of fixed income securities are recognized on the transaction date. - 72 - Page 105 of 221 FB1.Page 337 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Investment Rate of Return For the year ended December 31, 2022, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was (16.78%). The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Deposits with Financial Institutions Custodial credit risk for deposits with financial institutions is the risk that in the event of a bank’s failure, the Fund’s deposits may not be returned to them. The Fund’s investment policies do not require pledging of collateral for all bank balances in excess of federal depository insurance, since flow-through FDIC insurance is available for the Fund ’s deposits with financial institutions. Interest Rate Risk The following table presents the investments and maturities of the Fund ’s debt securities as of December 31, 2022: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 Corporate bonds $ 12,376,583 $ 791,465 $ 2,676,651 $ 6,106,766 $ 2,801,701 U.S. Treasury obligations 18,821,300 1,800,391 6,284,624 5,203,724 5,532,561 U.S Agency obligations 10,895,016 3,058 214,923 122,242 10,554,793 TOTAL $ 42,092,899 $ 2,594,914 $ 9,176,198 $ 11,432,732 $ 18,889,055 The Fund categorizes its fair value measurements within the fair value hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identic al assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The Fund has the following recurring fair value measurements as of December 31, 2022: the U.S. Treasury obligations, equity securitie s, and equity mutual funds are valued using quoted prices in active markets for identical assets (Level 1 inputs), corporate bonds and U.S. agency obligations are valued using quoted matrix pricing models (Level 2 inputs). - 73 - Page 106 of 221 FB1.Page 338 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Interest Rate Risk (Continued) Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Fund limits its exposure to interest rate risk by structuring the portfolio to provide liquid ity for operating funds and maximizing yields for funds not needed within a one-year period. The investment policy does not limit the maximum maturity length of investments in the Fund. Credit Risk The Funds’ limits its exposure to credit risk, the risk that the issuer of a debt security will not pay its par value upon maturity, by investing in obligations guaranteed by the United States Government or securities issued by agencies of the United States Government that are explicitly or implicitly guaranteed by the United States Government bonds and investment grade bonds. The U.S. Treasury and agency obligations are rated by Moody ’s Aaa and the corporate bonds are rated between Baa3 and Aaa. The Illinois Funds and IMET are rated Aaa. Custodial Credit Risk Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the Fund will not be able to recover the value of its investments that are in possession of an outside party. To limit its exposure, the Fund’s investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by a third party acting as the Fund’s agent separate from where the investment was purchased in the Fund’s name. The Illinois Funds, IMET, and equity mutual funds are not subject to custodial credit risk. Concentration of Credit Risk There are no significant investments (other than United States Government guaranteed obligations and mutual funds) in any one organization that represents 5% or more of the Fund’s investments. - 74 - Page 107 of 221 FB1.Page 339 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Pooled Real Estate Fund The Fund invests in a pooled real estate fund measured at net asset value (NAV) valued at $1,359,644 as of December 31, 2022. This investment focuses primarily on private equity commercial real estate, which will generate returns based on lease income and appreciation in building values. There are no unfunded commitments at December 31, 2022. Requests for withdrawals and transfers may be subject to contractual limitations in the investment, which allows for the investment to pay them out in a series of payments over the span of three years from the effective dat e of the limitation, begun on July 1, 2022. Changes in the Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Net Position Liability BALANCES AT JANUARY 1, 2022 $ 268,350,076 $ 182,575,170 $ 85,774,906 Changes for the period Service cost 3,614,698 - 3,614,698 Interest 17,149,791 - 17,149,791 Difference between expected and actual experience 2,912,380 - 2,912,380 Changes in assumptions 4,102,024 - 4,102,024 Changes of benefit terms - - - Employer contributions - 11,405,076 (11,405,076) Employee contributions - 1,327,634 (1,327,634) Net investment income - (28,069,391) 28,069,391 Benefit payments and refunds (16,243,656) (16,243,656) - Administrative expense - (44,775) 44,775 Net changes 11,535,237 (31,625,112) 43,160,349 BALANCES AT DECEMBER 31, 2022 $ 279,885,313 $ 150,950,058 $ 128,935,255 - 75 - Page 108 of 221 FB1.Page 340 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Changes in the Net Pension Liability (Continued) The plan’s fiduciary net position as a percentage of the total pension liability was 53.93% at December 31, 2022. In 2022, there were changes in assumptions related to the mortality tables. Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of December 31, 2022, using the following actuarial methods and assumptions. Actuarial valuation date December 31, 2022 Measurement date December 31, 2022 Actuarial cost method Entry-age normal Assumptions Inflation 2.50% Salary increases 3.00% to 9.00% Interest rate 6.50% Cost of living adjustments Tier 1 at 3.00% Tier 2 at 1.25% Asset valuation method Fair value The discount rate was based on The Bond Buyer 20 -Bond GO Index, which is based on an average of certain general obligation municipal bonds maturing in 20 years and having an average rating equivalent of Moody’s Aa2 and Standard & Poor’s AA. Mortality rates were based on the PubS.H-2010 Study using improvement scale MP- 2020. - 76 - Page 109 of 221 FB1.Page 341 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Discount Rate The discount rate used to measure the total pension liability was 6.50%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the City ’s contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all projected future benefit payments of cu rrent plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the City calculated using the discount rate of 6.50% as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.50%) or 1 percentage point higher (7.50%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (5.50%) (6.50%) (7.50%) Net pension liability $ 167,785,098 $ 128,935,255 $ 97,274,544 - 77 - Page 110 of 221 FB1.Page 342 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2022, the City recognized police pension expense of $14,148,534. At December 31, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to the police pension from the following sources: Deferred Outflows of Deferred Inflows of Resources Resources Difference between expected and actual experience $ 6,921,308 $ - Changes in assumption 4,657,422 1,243,238 Net difference between projected and actual earnings on pension plan investments 15,319,444 - TOTAL $ 26,898,174 $ 1,243,238 Amounts reported as deferred outflows of resources and deferred inflows of resources related to the police pension will be recognized in pension expense as follows: Year Ending December 31, 2023 $ 2,662,471 2024 6,886,568 2025 6,738,773 2026 9,367,124 2027 - Thereafter - TOTAL $ 25,654,936 - 78 - Page 111 of 221 FB1.Page 343 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan Plan Administration Fire sworn personnel are covered by the Firefighters’ Pension Plan. Although this is a single-employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/4-1) and may be amended only by the Illinois legislature. The City accounts for the Firefighters’ Pension Plan as a pension trust fund. The plan is governed by a five-member Board of Trustees. Two members of the Board of Trustees are appointed by the City’s Council, one member is elected by pension beneficiaries and two members are elected by active firefighter employees. The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. Plan Membership At December 31, 2022, the Firefighters’ Pension Plan membership consisted of: Inactive plan members currently receiving benefits 148 Inactive plan members entitle to but not yet receiving benefits 5 Active plan members 104 TOTAL 257 - 79 - Page 112 of 221 FB1.Page 344 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Benefits Provided The Firefighters’ Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit equal to one-half of the salary attached to the rank held at the date of retirement. The annual benefit shall be increased by 2.50% of such salary for each additional year of service over 20 years up t o 30 years to a maximum of 75% of such salary. Employees with at least ten years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a covered employee who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension and 3% compounded annually thereafter. Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or older with ten or more years of creditable service are entitled to receive an annual retirement benefit equal to the greater of the average monthly salary obtaining by dividin g the total salary during the 48 consecutive months of service within the last of 60 months in which the total salary was the highest by the number of months in that period; or the average monthly salary obtained by dividing the total salary of the firefig hter during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Firefighters’ salary for pension purposes is capped at $1 13,645, plus the lesser of ½ of the annual change in the Consumer Price Index or 3% compounded. The annual benefit shall be increased by 2.50% of such salary for each additional year of service over 20 years up t o 30 years to a maximum of 75% of such salary. Employees with at least ten years may retire at or after age 50 and receive a reduced benefit (i.e., ½% for each month under 55). The monthly benefit of a Tier 2 firefighter shall be increased annually at age 60 on the January 1st after the firefighter retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3% or ½ of the change in the Consumer Price Index for the proceeding calendar year. - 80 - Page 113 of 221 FB1.Page 345 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Contributions Covered employees are required to contribute 9.455% of their base salary to the Firefighters’ Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to finance the Firefighters’ Pension Plan as actuarially determined by an enrolled actuary including amounts for administrative costs. Benefits and refunds are recorded as a liability when due and payable. Effective January 1, 2011, the City has until the year 2040 to fund 90% of the past services costs for the Firefighters’ Pension Plan. However, the City has elected to fund 100% of the past service cost by 2040. The City’s contribution was 84.2% of covered payroll for the year ended December 31, 2022. Illinois Firefighters’ Pension Investment Fund The Illinois Firefighters’ Pension Investment Fund (IFPIF) is an investment trust fund responsible for the consolidation and fiduciary management of the pension assets of Illinois suburban and downstate firefighter pension funds. IFPIF was created by Public Act 101-0610, and codified within the Illinois Pension C ode, becoming effective January 1, 2020, to streamline investments and eliminate unnecessary and redundant administrative costs, thereby ensuring assets are available to fund pension benefits for the beneficiaries of the participating pension funds. Participation in IFPIF by Illinois suburban and downstate firefighter pension funds is mandatory. The pension fund transferred their investment assets to the IFPIF in January 2022. Deposits with Financial Institutions The plan retains all of its available cash with one financial institution. Available cash is determined to be that amount which is required for the current expenditures of the plan. The excess of available cash is required to be transferred to IFPIF for purposes of the long-term investment for the plan. Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the Fund’s deposits may not be returned to it. The Fund’s investment policy requires that any funds deposited directly in financial institutions should be made with fully federally insured financial institutions and that any deposits in excess of FDIC insurance should be collateralized at 110% of the fair market value of the deposits. The collateral will be held in a safekeeping by a t hird party and evidenced by a written agreement. - 81 - Page 114 of 221 FB1.Page 346 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Investments Investments of the plan are combined in a commingled external investment pool and held by IFPIF. A schedule of investment expenses is included in IFPIF’s annual report. For additional information on IFPIF’s investments, please refer to their annual report as of June 30, 2022. A copy of that report can be obtained from IFPIF at 1919 South Highland Avenue, Building A, Suite 237, Lombard, Illinois 60148 or at https://ifpif.org. Fair Value Measurement The plan categorizes fair value measurements within the fair value hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The plan held no investments subject to fair value measurement at December 31, 2022. Net Asset Value The Net Asset Value (NAV) of the plan’s pooled investment in IFPIF was $86,128,901 at December 31, 2022. The pooled investments consist of the investments as noted in the target allocation table available at https://ifpif.org. Investments in IFPIF are valued at IFPIF’s share price, which is the price the investment could be sold. There are no unfunded commitments at December 31, 2022. The plan may redeem shares by giving notice by 5:00 pm central time on the 1st of each month. Requests properly submitted on or before the 1st of each month will be processed for redemption by the 14th of the month. Expedited redemptions may be processed at the sole discretion of IFPIF. Investment Policy IFPIF’s current investment policy was adopted by the Board of Trustees on June 17, 2022. IFPIF is authorized to invest in all investments allowed by Illinois Compiled Statutes (ILCS). The IFPIF shall not be subject to any of the limitations applicable to investments of pension fund assets currently held by the transferor pension funds under Sections 1-113.1 through 1-113.12 or Article 4 of the Illinois Pension Code. - 82 - Page 115 of 221 FB1.Page 347 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Investment Rate of Return For the year ended December 31, 2022, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was (14.94%). The money-weighted rate of return expresses investment performance , net of investment expense, adjusted for the changing amounts actually invested. Changes in the Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Net Position Liability BALANCES AT JANUARY 1, 2022 $ 198,439,141 $ 114,592,514 $ 83,846,627 Changes for the period Service cost 2,889,155 - 2,889,155 Interest 12,731,909 - 12,731,909 Changes in benefit terms - - - Difference between expected and actual experience 288,722 - 288,722 Changes in assumptions 6,178,299 - 6,178,299 Employer contributions - 9,707,213 (9,707,213) Employee contributions - 1,089,524 (1,089,524) Net investment income - (15,351,364) 15,351,364 Benefit payments and refunds (10,905,542) (10,905,542) - Administrative expense - (86,309) 86,309 Net changes 11,182,543 (15,546,478) 26,729,021 BALANCES AT DECEMBER 31, 2022 $ 209,621,684 $ 99,046,036 $ 110,575,648 - 83 - Page 116 of 221 FB1.Page 348 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Changes in the Net Pension Liability (Continued) The plan’s fiduciary net position as a percentage of the total pension liability was 47.25% at December 31, 2022. See the schedule of changes in the employer’s net pension liability and related ratios in the required supplementary information for additional informa tion related to the funded status of the Fund. In 2022, there were changes in assumptions related to the mortality table. Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of December 31, 2022 using the following actuarial methods and assumptions. Actuarial valuation date December 31, 2022 Measurement date December 31, 2022 Actuarial cost method Entry-age normal Assumptions Inflation 2.50% Salary increases 3.62% to 7.36% Interest rate 6.50% Cost of living adjustments Tier 1 at 3.00% Tier 2 at 1.25% Asset valuation method Fair value The discount rate was based on The Bond Buyer 20 -Bond GO Index, which is based on an average of certain general obligation municipal bonds maturing in 20 years and having an average rating equivalent of Moody’s Aa2 and Standard & Poor’s AA. Mortality rates were based on the PubS.H-2010 Study using improvement scale MP-2020 applied on a fully generational basis. - 84 - Page 117 of 221 FB1.Page 349 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Discount Rate The discount rate used to measure the total pension liability was 6.50%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the City con tributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the City calculated using the discount rate of 6.50% as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.50%) or 1 percentage point higher (7.50%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (5.50%) (6.50%) (7.50%) Net pension liability $ 139,489,138 $ 110,575,648 $ 86,981,782 - 85 - Page 118 of 221 FB1.Page 350 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 15. EMPLOYEE RETIREMENT SYSTEMS (Continued) a. Plan Descriptions (Continued) Firefighters’ Pension Plan (Continued) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2022, the City recognized firefighters’ pension expense of $12,033,835. At December 31, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to the firefighters’ pension from the following sources: Deferred Outflows of Deferred Inflows of Resources Resources Difference between expected and actual experience $ 3,517,323 $ - Changes in assumption 6,665,163 1,032,060 Net difference between projected and actual earnings on pension plan investments 9,920,762 - TOTAL $ 20,103,248 $ 1,032,060 Amounts reported as deferred outflows of resources and deferred inflows of resources related to the firefighters pension will be recognized in pension expense as follows: Year Ending December 31, 2023 $ 2,245,920 2024 5,137,447 2025 4,620,499 2026 5,989,485 2027 1,077,837 Thereafter - TOTAL $ 19,071,188 - 86 - Page 119 of 221 FB1.Page 351 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 16. PENSION TRUST FUNDS Fiduciary Funds Summary Financial Information The following is summary financial information for the Police Pension Plan and the Firefighters’ Pension Plan. Statement of Net Position Pension Trust Police Pension Firefighters’ Pension Total ASSETS Cash and cash equivalents $ 4,002,058 $ 11,015,644 $ 15,017,702 Investments U.S. Treasury obligations 18,821,300 - 18,821,300 U.S. agency obligations 10,895,016 - 10,895,016 Corporate bonds 12,376,583 - 12,376,583 Common stock 44,736,352 - 44,736,352 Equity mutual funds 56,227,705 - 56,227,705 Real estate 1,359,644 - 1,359,644 Investments held in the Illinois Firefighters’ Pension Investment Fund - 86,128,901 86,128,901 Prepaid items - 9,988 9,988 Receivables Accounts - 3,123 3,123 Accrued interest 334,260 32,566 366,826 Due from City 2,197,140 1,868,725 4,065,865 Total assets 150,950,058 99,058,947 250,009,005 LIABILITIES Accounts payable - 12,911 12,911 Total liabilities - 12,911 12,911 NET POSITION HELD IN TRUST FOR PENSION BENEFITS $ 150,950,058 $ 99,046,036 $ 249,996,094 - 87 - Page 120 of 221 FB1.Page 352 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 16. PENSION TRUST FUNDS (Continued) Fiduciary Funds Summary Financial Information (Continued) Changes in Plan Net Position Pension Trust Police Pension Firefighters’ Pension Total ADDITIONS Contributions Employer $ 11,405,076 $ 9,707,213 $ 21,112,289 Plan members 1,327,634 1,089,524 2,417,158 Total contributions 12,732,710 10,796,737 23,529,447 Investment income Net depreciation in fair value of investments (31,113,684) (16,137,276) (47,250,960) Interest 3,368,544 948,183 4,316,727 Total investment income (27,745,140) (15,189,093) (42,934,233) Less investment expense (324,251) (162,271) (486,522) Net investment income (28,069,391) (15,351,364) (43,420,755) Total additions (15,336,681) (4,554,627) (19,891,308) DEDUCTIONS Administrative 44,775 86,309 131,084 Benefits and refunds 16,243,656 10,905,542 27,149,198 Total deductions 16,288,431 10,991,851 27,280,282 NET DECREASE (31,625,112) (15,546,478) (47,171,590) NET POSITION HELD IN TRUST FOR PENSION BENEFITS January 1 182,575,170 114,592,514 297,167,684 December 31 $ 150,950,058 $ 99,046,036 $ 249,996,094 - 88 - Page 121 of 221 FB1.Page 353 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 17. EVANSTON LIBRARY COMPONENT UNIT This report contains the Evanston Public Library (the Library), which is included as a component unit. Financial information is presented as a discrete column in the statement of net position and statement of activities. In addition to the basic financial statements and the preceding notes to financial statements which apply, the following additional disclosures are considered necessary for a fair presentation. a. Basis of Accounting/Measurement Focus The Library follows the accrual basis of accounting and the flow of economic resources measurement focus at the government-wide level and the modified accrual basis of accounting and the current financial resources measurement focus for its governmental funds. b. Deposits and Investments Illinois Statutes authorize the Library to invest in obligations of the U.S. Treasury, in Government Sponsored Enterprises (GSE) such as Federal Home Loan Mortgage Corporation (FHLMC), Federal Home Loan Bank (FHLB), and Fannie Mae (FNMA); bankers acceptances as well as commercial paper rated only in the highest tier; repurchase agreements of the highest grade; collateralized certificates of deposit issued by FDIC insured financial institutions, money market mutual funds with portfolios limited to securities guaranteed by the United States Government , IMET, and The Illinois Funds. Library investments consists of equities, ETFs, money market funds, mutual funds, corporate bonds, and U.S. Treasuries. Investments are reported at fair value , except that non-negotiable certificate of deposits are stated at cost. The Library has a formal investment policy adopted by its governing board to handle endowment funds. The funds will be invested and administered by a three-member committee. It is the general policy of the Library to invest its funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Library and conforming to all state and local statutes governing the i nvestment of public funds using “prudent person” standard for managing the overall portfolio. It may be noted though that the Library has investments in equities which is not permissible under the state statutes. Interest Rate Risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The exposure to interest rate risk can be limited by structuring the portfolio to provide liquidity for cash requirements for ongoing operations in shorter term securities. - 89 - Page 122 of 221 FB1.Page 354 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 17. EVANSTON LIBRARY COMPONENT UNIT (Continued) b. Deposits and Investments (Continued) Credit Risk is the risk that the issuer of the debt security will not pay its par value upon maturity. The Library’s investment policy has several guidelines to minim ize the potential losses on individual investment by diversifying the investment portfolio , not permitting the investment in certain high risk securities. State law limits investments in commercial paper, corporate bonds, and mutual bonds funds to the top two ratings issued by nationally recognized statistical rating organizations. The Illinois Funds, created by the Illinois State Legislature under the control of the State Comptroller, operates as qualified external investment pools in accordance with th e criteria established in GASB Statement No. 79, Certain External Investment Pools and Pool Participants, and thus, reports all investments at amortized cost rather than fair value. The investment in The Illinois Funds by participants is also reported at a mortized cost. The Illinois Funds does not have any limitations or restrictions on participant withdrawals. The Illinois Funds Treasurer’s Office issues a separate financial report for The Illinois Funds which may be obtained by contacting the Administrati ve Office at Illinois Business Center, 400 West Monroe Street, Suite 401, Springfield, Illinois 62704. The Illinois Metropolitan Investment Fund (IMET) is a local government investment pool. Created in 1996 as a not-for-profit trust formed under the Intergovernmental Cooperation Act and the Illinois Municipal Code . IMET was formed to provide Illinois government agencies with safe, liquid, attractive alternatives for investing and is managed by a Board of Trustees elected from the participating members . IMET offers participants two separate vehicles to meet their investment needs. The IMET Core Fund is designed for public funds that may be invested for longer than one year. The Core Fund carries the highest rating available (AAAf/bf) from Moody's for su ch funds. Member withdrawals can be made from the core fund with a five-day notice. The IMET Convenience Fund (CVF) is designed to accommodate funds requiring high liquidity, including short term cash management programs and temporary investment of bond proceeds. It is comprised of collateralized and FHLB LoC backed bank deposits, FDIC insured certificates of deposit and US government securities. Member withdrawals are generally on the same day as requested. Investments in IMET are valued at IMET’s share price, which is the price the investment could be sold. c. Custodial Credit Risk For a deposit, custodial credit risk is the risk that, in the event of the failure of the counterparty, the Library will not be able to recover the value of its deposit or collateral securities that are in the possession of an outside party. At December 31 , 2022, all of the Library’s deposits were insured or collateralized by an agent of the Library in the Library’s name. - 90 - Page 123 of 221 FB1.Page 355 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 17. EVANSTON LIBRARY COMPONENT UNIT (Continued) c. Custodial Credit Risk (Continued) For an investment, custodial credit risk is the risk that , in the event of the failure of the counterparty, the Library will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. The Illinois Funds are not subject to custodial credit risk. d. Capital Asset Activity Library capital asset activity for the year ended December 31, 2022, was as follows: Beginning Balances Increases Decreases Ending Balances Capital assets not being depreciated Land $ 311,380 $ - $ - $ 311,380 Total capital assets not being depreciated/amortized 311,380 - - 311,380 Capital assets being depreciated Buildings and improvements 20,751,236 177,014 - 20,928,250 Office equipment and furniture 2,285,009 - - 2,285,009 Infrastructure 230,006 - - 230,006 Library collections 8,448,435 - 14,874 8,433,561 Capitalized leases 266,190 - - 266,190 Total capital assets being depreciated/amortized 31,980,876 177,014 14,874 32,143,016 Less accumulated depreciation/amortization for: Buildings and improvements 10,434,835 547,077 - 10,981,912 Office equipment and furniture 2,285,009 - - 2,285,009 Infrastructure 184,503 14,757 - 199,260 Library collections 8,399,918 17,408 7,437 8,409,889 Capitalized leases 266,190 - - 266,190 Total accumulated depreciation/amortization 21,570,455 579,242 7,437 22,142,260 Total capital assets being depreciated/amortized, net 10,410,421 (402,228) 7,437 10,000,756 GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 10,721,801 $ (402,228) $ 7,437 $ 10,312,136 - 91 - Page 124 of 221 FB1.Page 356 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 17. EVANSTON LIBRARY COMPONENT UNIT (Continued) e. Long-Term Debt Long-term obligations activity for the year ended December 31, 2022 was as follows: Interest Rate Final Maturity Date Balance January 1, 2022 Issued Payments Balance December 31, 2022 Due Within One Year General obligation debt Series 2013B 2.00% - 3.00% 12/1/2025 $ 112,011 $ - $ 26,883 $ 85,128 $ 27,496 Series 2016A 2.00% - 4.00% 12/1/2036 530,000 - 30,000 500,000 30,000 Series 2017A 3.00% - 4.00% 12/1/2037 1,185,000 - 55,000 1,130,000 60,000 Series 2017B 4.00% - 5.00% 12/1/2027 446,121 - 69,719 376,402 70,928 Series 2018B 2.29% - 5.00% 12/1/2038 2,031,842 - 22,105 2,009,737 22,719 Series 2019B 1.66% - 2.68% 12/1/2039 1,721,613 - 60,999 1,660,614 64,587 Total general obligation debt 6,026,587 - 264,706 5,761,881 275,730 Bonds premiums 502,011 - 32,990 469,021 - Total OPEB Liability 412,734 - 108,871 303,863 12,458 Compensated absences payable 417,441 18,347 83,488 352,300 70,460 TOTAL LONG-TERM DEBT $ 7,358,773 $ 18,347 $ 490,055 $ 6,887,065 $ 358,648 The Library reported a net pension asset of $5,364,050 at December 31, 2022. Debt service requirements to maturity are as follows: Fiscal Year Ending December 31, Principal Interest Total 2023 $ 275,730 $ 232,183 $ 507,913 2024 353,392 221,284 574,676 2025 370,083 206,866 576,949 2026 356,396 191,425 547,821 2027 372,929 176,153 549,082 2028-2032 1,644,583 667,185 2,311,768 2033-2037 1,944,644 322,887 2,267,531 2038-2042 444,124 26,643 470,767 TOTAL $ 5,761,881 $ 2,044,626 $ 7,806,507 - 92 - Page 125 of 221 FB1.Page 357 of 468 CITY OF EVANSTON, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) 17. EVANSTON LIBRARY COMPONENT UNIT (Continued) f. Employee Retirement System The Library contributes to IMRF an agent multiple -employer pension plan that acts as a common investment and administrative agent for local governments and school districts in Illinois through the City. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial sta tements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523. The employees of the Library are pooled with the employees of City for purposes of actuarial valuation. - 93 - Page 126 of 221 FB1.Page 358 of 468 REQUIRED SUPPLEMENTARY INFORMATION Page 127 of 221 FB1.Page 359 of 468 Original Final Budget Budget Actual Variance REVENUES Taxes 61,809,164$ 61,809,164$ 76,461,370$ 14,652,206$ Licenses and permits 10,498,550 10,498,550 12,562,065 2,063,515 Intergovernmental 24,292,442 24,292,442 28,225,468 3,933,026 Charges for services 9,358,325 9,415,325 13,945,833 4,530,508 Fines 3,395,500 3,395,500 3,790,046 394,546 Investment income 55,000 55,000 309,972 254,972 Miscellaneous 2,670,100 2,613,100 2,290,941 (322,159) Total revenues 112,079,081 112,079,081 137,585,695 25,506,614 EXPENDITURES General management and support 19,575,363 19,575,363 19,318,298 (257,065) Public safety 66,827,017 66,827,017 64,482,767 (2,344,250) Public works 13,444,799 13,444,799 13,320,046 (124,753) Health and human services development 5,322,087 4,322,087 4,781,077 458,990 Recreation and cultural opportunities 11,926,741 11,926,741 11,351,700 (575,041) Housing and economic development 4,488,316 4,488,316 3,062,160 (1,426,156) Total expenditures 121,584,323 120,584,323 116,316,048 (4,268,275) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (9,505,242) (8,505,242) 21,269,647 29,774,889 OTHER FINANCING SOURCES (USES) Transfers in 9,136,606 9,136,606 8,775,706 (360,900) Transfers (out)(175,000) (175,000) (2,592,969) (2,417,969) Total other financing sources (uses)8,961,606 8,961,606 6,182,737 (2,778,869) NET CHANGE IN FUND BALANCE (543,636)$ 456,364$ 27,452,384 26,996,020$ FUND BALANCE, JANUARY 1 33,670,822 FUND BALANCE, DECEMER 31 61,123,206$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 94 - Page 128 of 221 FB1.Page 360 of 468 Original Final Budget Budget Actual Variance REVENUES Intergovernmental 21,586,827$ 21,586,827$ 7,659,448$ (13,927,379)$ Investment income - - 524,941 524,941 Total revenues 21,586,827 21,586,827 8,184,389 (13,402,438) EXPENDITURES General management and support 22,250,000 2,250,000 3,180,971 930,971 Public safety - - 344,378 344,378 Capital outlay - - 254,415 254,415 Total expenditures 22,250,000 2,250,000 3,779,764 1,529,764 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (663,173) 19,336,827 4,404,625 (14,932,202) OTHER FINANCING SOURCES (USES) Transfers (out)(8,150,000) (8,150,000) (3,900,000) 4,250,000 Other financing sources (uses) - net (8,150,000) (8,150,000) (3,900,000) 4,250,000 NET CHANGE IN FUND BALANCE (8,813,173)$ 11,186,827$ 504,625 (10,682,202)$ FUND BALANCE, JANUARY 1 26,545 FUND BALANCE, DECEMER 31 531,170$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL ARPA FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 95 - Page 129 of 221 FB1.Page 361 of 468 MEASUREMENT DATE DECEMBER 31, 2018 2019 2020 2021 2022 TOTAL OPEB LIABILITY Service cost 1,050,028$ 974,443$ 1,249,550$ 1,544,418$ 1,613,298$ Interest 630,168 733,796 593,787 442,412 434,590 Benefit changes - - (53,511) - - Differences between expected and actual experience - - (2,856,275) - (2,081,084) Changes in assumptions (1,272,525) 2,879,775 2,471,462 370,681 (1,428,232) Implicit benefit payments (797,159) (860,932) (925,502) (827,885) (890,214) Other changes - - - - - Net change in total OPEB liability (389,488) 3,727,082 479,511 1,529,626 (2,351,642) Total OPEB liability - beginning 18,717,414 18,327,926 22,055,008 22,534,519 24,064,145 TOTAL OPEB LIABILITY - ENDING 18,327,926$ 22,055,008$ 22,534,519$ 24,064,145$ 21,712,503$ Covered-employee payroll 59,333,084$ 60,964,744$ 59,251,377$ 61,325,175$ 61,334,086$ Employer's total OPEB liability as a percentage of covered-employee payroll 30.89%36.18%38.03%39.24%35.40% No assets accumulate in a trust that meets the criteria in paragraph 4 in GASB Statement No. 75. There was a change in assumptions related to the discount rate in 2022. There was a change in assumptions related to the discount rate in 2021. There was a change in assumptions related to the discount rate in 2019. There was a change in assumptions related to the discount rate and mortality rate assumptions in 2018. The information above is presented for the City and Library in total. There was a change in assumptions related to the mortality rates assumption and discount rate in 2020.There was a change in benefit terms related to the elimination of the excise tax in 2020. Ultimately,this schedule should present information for the last ten years.However,until ten years of information can be compiled, information will be presented for as many years as is available. CITY OF EVANSTON, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S TOTAL OPEB LIABILITY AND RELATED RATIOS OTHER POSTEMPLOYMENT BENEFIT PLAN Last Five Fiscal Years (See independent auditor's report.) - 96 - Page 130 of 221 FB1.Page 362 of 468 FISCAL YEAR ENDED DECEMBER 31, 2015 2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 3,977,718$ 3,882,629$ 3,695,564$ 3,634,209$ 2,379,845$ 3,235,547$ 3,240,141$ 1,925,332$ Contributions in relation to the actuarially determined contribution 4,018,268 3,963,856 3,702,271 3,634,209 2,379,845 3,235,547 3,240,141 1,925,332 CONTRIBUTION DEFICIENCY (Excess)(40,550)$ (81,227)$ (6,707)$ -$ -$ -$ -$ -$ Percentage contributed 101.02%102.09%100.18%100.00%100.00%100.00%100.00%100.00% Covered payroll 37,703,487$ 37,477,116$ 37,480,368$ 38,519,776$ 38,103,750$ 37,019,990$ 40,098,516$ 41,282,319$ Contributions as a percentage of covered payroll 10.66%10.58%9.88%9.43%6.25%8.74%8.08%4.66% Notes to the Required Supplemental Information Ultimately,this schedule should present information for the last ten years.However,until ten years of information can be compiled,information will be presented for as many years as is available. CITY OF EVANSTON, ILLINOIS SCHEDULE OF EMPLOYER CONTRIBUTIONS ILLINOIS MUNICIPAL RETIREMENT FUND Last Eight Fiscal Years The information presented was determined as part of the actuarial valuations as of January 1 of the prior fiscal year.Additional information as of the latest actuarial valuation presented is as follows:the actuarial cost method was entry-age normal;the amortization method was level percent of pay,closed and the amortization period was 22 years;the asset valuation method was five-year smoothed fair value;and the significant actuarial assumptions were an investment rate of return at 7.25%annually,projected salary increases assumption of 3.25% to 14.25% annually, and postretirement benefit increases of 3.00% compounded annually. (See independent auditor's report.) - 97 -Page 131 of 221FB1.Page 363 of 468 FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 8,358,924$ 8,257,475$ 9,380,940$ 10,237,200$ 10,462,704$ 10,502,308$ 11,225,650$ 11,431,461$ 11,194,538$ Contributions in relation to the actuarially determined contribution 8,644,196 8,804,264 9,450,824 10,300,549 10,462,704 10,502,308 11,225,650 11,501,791 11,405,076 CONTRIBUTION DEFICIENCY (Excess)(285,272)$ (546,789)$ (69,884)$ (63,349)$ -$ -$ -$ (70,330)$ (210,538)$ Percentage contributed 103.41%106.62%100.74%100.62%100.00%100.00%100.00%100.62%101.88% Covered payroll 13,537,726$ 14,921,328$ 17,474,672$ 15,352,846$ 15,845,701$ 15,980,131$ 15,368,002$ 15,371,756$ 13,396,912$ Contributions as a percentage of covered payroll 63.85%59.00%54.08%67.09%66.03%65.72%73.05%74.82%85.13% Notes to the Required Supplemental Information Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. CITY OF EVANSTON, ILLINOIS SCHEDULE OF EMPLOYER CONTRIBUTIONS POLICE PENSION FUND Last Nine Fiscal Years The information presented was determined as part of the actuarial valuations as of January 1 of the prior fiscal year.Additional information as of the latest actuarial valuation presented is as follows:the actuarial cost method was entry-age normal;the amortization method was level percent of pay,closed and the amortization period was 19 years;the asset valuation method was 5-year smoothed fair value and the significant actuarial assumptions were an investment rate of return at 6.50%annually,projected salary increases assumption of 3.62%to 7.36%annually,and postretirement benefit increases of 3.00% compounded annually. (See independent auditor's report.) - 98 -Page 132 of 221FB1.Page 364 of 468 FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 6,239,481$ 5,903,483$ 7,350,865$ 8,148,709$ 8,344,947$ 8,266,584$ 9,247,042$ 9,626,778$ 9,528,524$ Contributions in relation to the actuarially determined contribution 6,527,697 6,385,244 7,396,641 8,205,800 8,344,947 8,266,584 9,257,516 9,670,974 9,707,213 CONTRIBUTION DEFICIENCY (Excess)(288,216)$ (481,761)$ (45,776)$ (57,091)$ -$ -$ (10,474)$ (44,196)$ (178,689)$ Percentage contributed 104.62%108.16%100.62%100.70%100.00%100.00%100.11%100.46%101.88% Covered payroll 9,520,925$ 10,396,357$ 10,546,779$ 10,311,920$ 11,618,255$ 10,341,544$ 10,428,768$ 11,012,470$ 11,523,258$ Contributions as a percentage of covered payroll 68.56%61.42%70.13%79.58%71.83%79.94%88.77%87.82%84.24% Notes to the Required Supplemental Information Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. CITY OF EVANSTON, ILLINOIS SCHEDULE OF EMPLOYER CONTRIBUTIONS FIREFIGHTERS' PENSION FUND Last Nine Fiscal Years The information presented was determined as part of the actuarial valuations as of January 1 of the prior fiscal year.Additional information as of the latest actuarial valuation presented is as follows:the actuarial cost method was entry-age normal;the amortization method was level percent of pay,closed and the amortization period was 19 years;the asset valuation method was 5-year smoothed fair value;and the significant actuarial assumptions were an investment rate of return at 6.50%annually,projected salary increases assumption of 3.62%to 7.36%annually,and postretirement benefit increases of 3.00% compounded annually. (See independent auditor's report.) - 99 -Page 133 of 221FB1.Page 365 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL PENSION LIABILITY Service cost 3,898,440$ 3,910,996$ 3,951,687$ 3,970,214$ 3,671,434$ 3,926,313$ 3,850,771$ 3,420,369$ Interest 14,880,724 16,235,086 16,947,408 17,355,320 17,185,510 17,812,836 18,314,051 18,507,004 Changes in benefit terms - - - - - - - - Differences between expected and actual experience 3,043,895 1,465,442 (2,905,680) (2,489,328) 2,992,302 (166,989) (2,056,346) 6,705,189 Changes of assumptions 7,927,038 266,906 (269,039) (7,652,648) 6,567,349 - (1,993,968) - Benefit payments, including refunds of member contributions (11,468,097) (11,928,345) (12,270,564) (12,922,439) (13,674,160) (14,305,617) (14,936,529) (15,539,235) Net change in total pension liability 18,282,000 9,950,085 5,453,812 (1,738,881) 16,742,435 7,266,543 3,177,979 13,093,327 Total pension liability - beginning 202,194,485 220,476,485 230,426,570 235,880,382 234,141,501 250,883,936 258,150,479 261,328,458 PLAN FIDUCIARY NET POSITION 220,476,485$ 230,426,570$ 235,880,382$ 234,141,501$ 250,883,936$ 258,150,479$ 261,328,458$ 274,421,785$ PLAN FIDUCIARY NET POSITION Contributions - employer 3,963,983$ 4,018,268$ 3,963,856$ 3,702,271$ 3,634,209$ 2,379,845$ 3,235,547$ 3,245,589$ Contributions - member 1,710,168 1,767,523 1,705,636 1,693,912 1,847,906 1,845,576 1,684,700 1,806,941 Net investment income 12,425,190 1,062,353 14,441,739 39,438,193 (14,090,715) 43,379,549 37,552,547 49,648,106 Benefit payments, including refunds of member contributions (11,468,097) (11,928,345) (12,270,564) (12,922,439) (13,674,160) (14,305,617) (14,936,529) (15,539,235) Administrative expense 2,322,043 737,427 (142,981) (4,817,948) 3,915,577 647,604 1,390,447 (1,512,861) Net change in plan fiduciary net position 8,953,287 (4,342,774) 7,697,686 27,093,989 (18,367,183) 33,946,957 28,926,712 37,648,540 Plan fiduciary net position - beginning 206,588,617 215,541,904 211,199,130 218,896,816 245,990,805 227,623,622 261,570,579 290,497,291 PLAN FIDUCIARY NET POSITION - ENDING 215,541,904$ 211,199,130$ 218,896,816$ 245,990,805$ 227,623,622$ 261,570,579$ 290,497,291$ 328,145,831$ EMPLOYER'S NET PENSION LIABILITY (ASSET)4,934,581$ 19,227,440$ 16,983,566$ (11,849,304)$ 23,260,314$ (3,420,100)$ (29,168,833)$ (53,724,046)$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND Last Eight Fiscal Years - 100 -Page 134 of 221FB1.Page 366 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 Plan fiduciary net position as a percentage of the total pension liability (asset)97.76%91.66%92.80%105.06%90.73%101.32%111.16%119.58% Covered payroll 35,171,426$ 37,703,487$ 37,477,116$ 37,480,368$ 38,519,776$ 38,103,750$ 37,019,990$ 40,098,516$ Employer's net pension liability as a percentage of covered payroll 14.03%51.00%45.32%(31.61%)60.39%(8.98%)(78.79%)(133.98%) There was a change in assumptions related to the retirement age and mortality rates in 2020. There were changes in assumptions related to the discount rate in 2018. There were changes in assumptions related to price inflation,salary increases,retirement age,and mortality rates in 2017.There was a change in assumption related to the discount rate made since the prior measurement date.The discount rate used in the actuarial valuation dated December 31,2016 is 7.50%.The discount rate used in the prior actuarial valuations,dated December 31,2015 and December 31,2014 was 7.49% and 7.50%, respectively. Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information should be presented for as many years as is available. (See independent auditor's report.) - 101 -Page 135 of 221FB1.Page 367 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL PENSION LIABILITY Service cost 3,439,223$ 3,488,385$ 3,679,212$ 3,993,751$ 4,285,425$ 3,980,758$ 4,018,178$ 3,842,941$ 3,614,698$ Interest 12,284,036 12,663,010 13,192,680 14,088,889 14,433,770 15,128,398 16,138,601 16,648,988 17,149,791 Changes in benefit terms - - - - - 853,365 - - - Differences between expected and actual experience - 3,928,479 (3,214,201) 424,390 3,079,328 4,364,013 2,021,226 3,025,037 2,912,380 Changes of assumptions - 5,791,392 11,039,027 7,096,300 (7,459,427) 4,127,403 - - 4,102,024 Benefit payments, including refunds of member contributions (9,891,045) (10,424,955) (10,970,916) (11,475,943) (11,937,685) (12,522,660) (13,376,879) (14,924,443) (16,243,656) Net change in total pension liability 5,832,214 15,446,311 13,725,802 14,127,387 2,401,411 15,931,277 8,801,126 8,592,523 11,535,237 Total pension liability - beginning 183,492,025 189,324,239 204,770,550 218,496,352 232,623,739 235,025,150 250,956,427 259,757,553 268,350,076 TOTAL PENSION LIABILITY - ENDING 189,324,239$ 204,770,550$ 218,496,352$ 232,623,739$ 235,025,150$ 250,956,427$ 259,757,553$ 268,350,076$ 279,885,313$ PLAN FIDUCIARY NET POSITION Contributions - employer 8,644,196$ 8,804,264$ 9,450,824$ 10,300,549$ 10,462,704$ 10,502,308$ 11,225,650$ 11,501,791$ 11,405,076$ Contributions - member 1,565,053 1,454,720 1,731,740 1,521,467 1,570,309 1,583,631 1,522,969 1,523,341 1,327,634 Net investment income 8,675,133 430,756 7,544,856 15,240,680 (4,911,053) 25,043,593 17,521,008 26,382,486 (28,069,391) Benefit payments, including refunds of member contributions (9,891,045) (10,424,955) (10,970,916) (11,475,943) (11,937,685) (12,522,660) (13,376,879) (14,924,443) (16,243,656) Administrative expense (68,938) (71,408) (123,796) (148,631) (58,885) (52,088) (66,152) (44,442) (44,775) Net change in plan fiduciary net position 8,924,399 193,377 7,632,708 15,438,122 (4,874,610) 24,554,784 16,826,596 24,438,733 (31,625,112) Plan fiduciary net position - beginning 90,763,143 99,687,542 98,558,837 106,191,545 121,629,667 116,755,057 141,309,841 158,136,437 182,575,170 Prior period adjustment - (1,322,082) - - - - - - - Plan fiduciary net position - beginning, restated 90,763,143 98,365,460 98,558,837 106,191,545 121,629,667 116,755,057 141,309,841 158,136,437 182,575,170 PLAN FIDUCIARY NET POSITION - ENDING 99,687,542$ 98,558,837$ 106,191,545$ 121,629,667$ 116,755,057$ 141,309,841$ 158,136,437$ 182,575,170$ 150,950,058$ EMPLOYER'S NET PENSION LIABILITY 89,636,697$ 106,211,713$ 112,304,807$ 110,994,072$ 118,270,093$ 109,646,586$ 101,621,116$ 85,774,906$ 128,935,255$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS POLICE PENSION FUND Last Nine Fiscal Years - 102 -Page 136 of 221FB1.Page 368 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Plan fiduciary net position as a percentage of the total pension liability 52.65%48.13%48.60%52.29%49.68%56.31%60.88%68.04%53.93% Covered payroll 13,537,726$ 14,921,328$ 17,474,672$ 15,352,846$ 15,845,701$ 15,980,131$ 15,368,002$ 15,371,756$ 13,396,912$ Employer's net pension liability as a percentage of covered payroll 662.13%711.81%642.67%722.95%746.39%686.14%661.25%558.00%962.43% For the measurement date December 31, 2022, there were changes in assumptions related to the mortality tables. For the measurement date December 31, 2019, there were no changes in assumptions. There were changes in plan benefits required under PA-101-0610 (SB 1300). For the measurement date December 31, 2018, there were changes in assumptions related to the mortality tables. Additionally, the discount rate was increased to 6.50%. The discount rate used in the valuation dated December 31,2017 is 6.25%.The discount rate used in the prior actuarial valuation,dated December 31,2015 is 6.50%.The discount rate used in the valuation dated,dated December 31, 2014 was 6.75%. Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information should be presented for as many years as is available. (See independent auditor's report.) - 103 -Page 137 of 221FB1.Page 369 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 TOTAL PENSION LIABILITY Service cost 2,326,092$ 2,431,680$ 2,731,257$ 2,813,961$ 3,026,223$ 2,763,258$ 2,948,710$ 2,739,481$ 2,889,155$ Interest 9,391,253 9,656,198 9,922,911 10,507,435 10,741,734 11,061,538 12,013,035 12,303,886 12,731,909 Changes in benefit terms - - - - - 799,936 - - - Differences between expected and actual experience - 1,184,609 (3,239,221) 368,761 384,928 5,218,449 122,642 2,117,644 288,722 Changes of assumptions - 4,239,272 7,971,672 5,192,584 (6,192,362) 4,549,731 - - 6,178,299 Benefit payments, including refunds of member contributions (7,727,683) (8,067,965) (8,343,940) (8,609,369) (9,150,830) (9,624,766) (10,255,160) (10,545,893) (10,905,542) Net change in total pension liability 3,989,662 9,443,794 9,042,679 10,273,372 (1,190,307) 14,768,146 4,829,227 6,615,118 11,182,543 Total pension liability - beginning 140,667,430 144,657,092 154,100,886 163,143,565 173,416,937 172,226,630 186,994,776 191,824,023 198,439,141 TOTAL PENSION LIABILITY - ENDING 144,657,092$ 154,100,886$ 163,143,565$ 173,416,937$ 172,226,630$ 186,994,776$ 191,824,023$ 198,439,141$ 209,621,684$ PLAN FIDUCIARY NET POSITION Contributions - employer 6,527,697$ 6,385,244$ 7,396,641$ 8,205,800$ 8,344,947$ 8,266,584$ 9,257,516$ 9,670,974$ 9,707,213$ Contributions - member 919,874 956,092 997,198 974,992 1,098,506 954,112 986,040 1,041,229 1,089,524 Net investment income 3,549,131 228,236 3,894,765 7,974,296 (3,478,827) 14,527,581 11,387,655 13,515,733 (15,351,364) Benefit payments, including refunds of member contributions (7,727,683) (8,067,965) (8,343,940) (8,609,369) (9,150,830) (9,624,766) (10,255,160) (10,545,893) (10,905,542) Administrative expense (52,248) (44,597) (85,750) (72,640) (105,755) (97,588) (148,979) (123,642) (86,309) Net change in plan fiduciary net position 3,216,771 (542,990) 3,858,914 8,473,079 (3,291,959) 14,025,923 11,227,072 13,558,401 (15,546,478) Plan fiduciary net position - beginning 65,024,941 68,241,712 66,741,084 70,599,998 79,073,077 75,781,118 89,807,041 101,034,113 114,592,514 Prior period adjustment - (957,638) - - - - - - - Plan fiduciary net position - beginning , restated 65,024,941 67,284,074 66,741,084 70,599,998 79,073,077 75,781,118 89,807,041 101,034,113 114,592,514 PLAN FIDUCIARY NET POSITION - ENDING 68,241,712$ 66,741,084$ 70,599,998$ 79,073,077$ 75,781,118$ 89,807,041$ 101,034,113$ 114,592,514$ 99,046,036$ EMPLOYER'S NET PENSION LIABILITY 76,415,380$ 87,359,802$ 92,543,567$ 94,343,860$ 96,445,512$ 97,187,735$ 90,789,910$ 83,846,627$ 110,575,648$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS FIREFIGHTERS' PENSION FUND Last Nine Fiscal Years - 104 -Page 138 of 221FB1.Page 370 of 468 MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Plan fiduciary net position as a percentage of the total pension liability 47.17%43.31%43.27%45.60%44.00%48.03%52.67%57.75%47.25% Covered payroll 9,520,925$ 10,396,357$ 10,546,779$ 10,311,920$ 11,618,255$ 10,341,544$ 10,428,768$ 11,012,470$ 11,523,258$ Employer's net pension liability as a percentage of covered payroll 802.60%840.29%877.46%914.90%830.12%939.78%870.57%761.38%959.59% For the measurement date December 31, 2022, there were changes in assumptions related to the mortality tables. For the measurement date December 31, 2019, there were no changes in assumptions. There were changes in plan benefits required under PA-101-0610 (SB 1300). For the measurement date December 31, 2018, there were changes in assumptions related to the mortality tables. Additionally, the discount rate was increased to 6.50%. Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information should be presented for as many years as is available. The discount rate used in the valuation dated December 31,2017 is 6.25%.The discount rate used in the prior actuarial valuation,dated December 31,2015,is 6.50%.The discount rate used in the actuarial valuation dated December 31, 2014 was 6.75%. (See independent auditor's report.) - 105 -Page 139 of 221FB1.Page 371 of 468 FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Annual money-weighted rate of return, net of investment expense 9.54%1.45%6.90%14.25%(5.20%)21.13%12.88%16.65%(16.78%) Ultimately,this schedule should present return information for the last ten years.However,until ten years of information can be compiled,return information should be presented for as many years as is available. CITY OF EVANSTON, ILLINOIS SCHEDULE OF INVESTMENT RETURNS POLICE PENSION FUND Last Nine Fiscal Years (See independent auditor's report.) - 106 -Page 140 of 221FB1.Page 372 of 468 FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018 2019 2020 2021 2022 Annual money-weighted rate of return, net of investment expense 5.47%0.36%5.90%11.42%(4.54%)19.62%12.72%13.91%(14.94%) CITY OF EVANSTON, ILLINOIS SCHEDULE OF INVESTMENT RETURNS FIREFIGHTERS' PENSION FUND Last Nine Fiscal Years Ultimately,this schedule should present return information for the last ten years.However,until ten years of information can be compiled,return information should be presented for as many years as is available. (See independent auditor's report.) - 107 -Page 141 of 221FB1.Page 373 of 468 - 63 - CITY OF EVANSTON, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31, 2022 BUDGETARY INFORMATION The City follows these procedure in establishing the budgetary data reflected in the financial statements: 1. Because of a calendar year, the City Manager will submit to the City Council a proposed operating budget for the upcoming fiscal year commencing January 1, 2021. The operating budget includes proposed expenditures and the means of financing them. 2. Public budget hearings are conducted. Taxpayer comments are received and noted. 3. The budget is legally enacted through passage of a resolution. 4. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council . There were budget allocations within General Fund. 5. Budgets are legally adopted on a basis consistent with GAAP. Annual appropriated budgets are adopted for the General, Special Revenue, Debt Service, Capital Projects, Enterprise, and Internal Service Funds, and Pension Trust Funds. A budget was not adopted for the Neighborhood Improvement Fund. All annual budgets lapse at fiscal year end. The level of control (level at which expenditures may not exceed budget) is the fund. All unencumbered annual appropriations lapse at the end of the fiscal year. During the year, budget amendments were approved by the City Council. The following funds had an excess of actual budgetary expenditures over original and final budget for the fiscal year ended December 31, 2022. Fund Actual Final Budget Variance ARPA $ 3,779,764 $ 2,250,000 $ 1,529,764 - 108 - Page 142 of 221 FB1.Page 374 of 468 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES Page 143 of 221 FB1.Page 375 of 468 MAJOR GOVERNMENTAL FUNDS General Fund - to account for all financial resources of the City except those accounted for in another fund. Crown Capital - To account for capital improvements (primarily alley paving) financed by both special assessments on property owners and city contributions. General Obligation Debt Fund - to account for non-abated, general obligation payments on the principal and interest related to bonds and/or other city debt. Page 144 of 221 FB1.Page 376 of 468 Variance Original Final Over Budget Budget Actual (Under) REVENUES Taxes Property Current year levy 31,884,164$ 31,884,164$ 32,182,623$ 298,459$ Total property taxes 31,884,164 31,884,164 32,182,623 298,459 Personal property replacement tax 1,205,000 1,205,000 5,516,675 4,311,675 Other taxes State use tax 2,500,000 2,500,000 3,165,654 665,654 Sales tax - home rule 7,500,000 7,500,000 10,455,926 2,955,926 Auto rental tax 50,000 50,000 70,927 20,927 Transportation network provider tax 550,000 550,000 776,296 226,296 Athletic contest tax 500,000 500,000 884,462 384,462 Municipal hotel tax 900,000 900,000 2,166,476 1,266,476 Utility tax 6,100,000 6,100,000 6,878,514 778,514 Cigarette tax 200,000 200,000 216,000 16,000 Evanston motor fuel tax 1,000,000 1,000,000 835,935 (164,065) Liquor tax 2,900,000 2,900,000 3,291,166 391,166 Medical cannabis tax 150,000 150,000 - (150,000) Recreational cannabis tax - - 361,649 361,649 Parking tax 2,600,000 2,600,000 2,952,826 352,826 Amusement tax 520,000 520,000 942,170 422,170 Foreign fire tax - - 267,765 267,765 Real estate transfer tax 3,250,000 3,250,000 5,496,306 2,246,306 Total other taxes 28,720,000 28,720,000 38,762,072 10,042,072 Total taxes 61,809,164 61,809,164 76,461,370 14,652,206 Licenses and permits Vehicle licenses 2,900,000 2,900,000 2,804,272 (95,728) Business licenses 35,000 35,000 46,893 11,893 Sealant office visits - - 31 31 Bed and breakfast licenses 150 150 - (150) Collection box license 2,500 2,500 3,100 600 Pet licenses 10,000 10,000 14,284 4,284 Contractor licenses 170,000 170,000 174,275 4,275 Rooming house licenses - - 2,300 2,300 Liquor licenses 525,000 525,000 645,106 120,106 One-day liquor licenses 12,000 12,000 17,279 5,279 Farmer's market licenses 51,250 51,250 51,733 483 Rental building registration 360,000 360,000 299,430 (60,570) Other licenses 20,000 20,000 - (20,000) Long-term care license 120,000 120,000 102,700 (17,300) Seasonal foot ESTB 15,000 15,000 9,200 (5,800) Mobile food vehicle license 1,450 1,450 - (1,450) Hen coop license 800 800 - (800) Resident care home license 1,200 1,200 300 (900) Building permits 4,225,100 4,225,100 7,000,238 2,775,138 Elevator permits 42,000 42,000 33,782 (8,218) CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended December 31, 2022 (This schedule is continued on the following pages.) - 109 - Page 145 of 221 FB1.Page 377 of 468 Variance Original Final Over Budget Budget Actual (Under) REVENUES (Continued) Licenses and permits (Continued) Right of way permits 358,000$ 358,000$ 36,796$ (321,204)$ Residents parking permit 228,000 228,000 1,220 (226,780) Visitor parking permit 13,000 13,000 76 (12,924) Fire suppression/alarm permit 100,000 100,000 10,599 (89,401) Oversize truck permit 20,000 20,000 26,375 6,375 Moving van permit 57,000 57,000 63,125 6,125 Plat PR and sign application fee 2,100 2,100 - (2,100) IL Bell franchise fee - - 106,744 106,744 Alarm panel franchise fee 4,000 4,000 - (4,000) Northwestern University easement 47,000 47,000 - (47,000) Easements - - 47,000 47,000 Cable franchise fee 950,000 950,000 890,517 (59,483) PEG fees - Comcast 145,000 145,000 116,236 (28,764) Nicor franchise fee 75,000 75,000 58,454 (16,546) Permit penalty fees 8,000 8,000 - (8,000) Total licenses and permits 10,498,550 10,498,550 12,562,065 2,063,515 Intergovernmental - revenue from other agencies Retailer and service occupation tax 10,300,000 10,300,000 12,987,309 2,687,309 State income tax 8,800,000 8,800,000 12,826,057 4,026,057 State highway maintenance 83,000 83,000 94,402 11,402 Health Department Basic Service Grant 124,183 124,183 150,424 26,241 Illinois tobacco free community 25,000 25,000 23,427 (1,573) IL HIV Surveillance Grant 34,150 34,150 15,359 (18,791) NEA Grant - - 155,000 155,000 Aspire Program Grant - - 425,120 425,120 Other State/County Grant 21,400 21,400 289,507 268,107 Fire Department training 6,000 6,000 - (6,000) CRI Grant 43,541 43,541 46,273 2,732 PEHP Grant 63,701 63,701 64,434 733 Lead Paid Hazard Grant 39,600 39,600 - (39,600) Federal Grant/Aid 281,000 281,000 310,617 29,617 Commission on Aging Grant - Advocate 64,000 64,000 128,010 64,010 Vacant Property Grant 37,500 37,500 3,710 (33,790) Market link vouchers 30,000 30,000 - (30,000) Civil Defense Grants (F.E.M.A.)- - 147,939 147,939 Narcotics enforcement revenue 40,000 40,000 72,750 32,750 Police training 5,000 5,000 - (5,000) eShare revenue - - 122,360 122,360 Police DUI reimbursement 15,000 15,000 - (15,000) You Streets Grant - - 55,000 55,000 Beach Grant 15,097 15,097 - (15,097) COVID-19 Mass Vaccination Grant - - 293,500 293,500 ARPA 4,250,000 4,250,000 - (4,250,000) Cook County WNV Grant 14,270 14,270 14,270 - Total intergovernmental - revenue from other agencies 24,292,442 24,292,442 28,225,468 3,933,026 GENERAL FUND For the Fiscal Year Ended December 31, 2022 CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) (This schedule is continued on the following pages.) - 110 - Page 146 of 221 FB1.Page 378 of 468 Variance Original Final Over Budget Budget Actual (Under) GENERAL FUND For the Fiscal Year Ended December 31, 2022 CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) REVENUES (Continued) Charges for services Recreation Recreation - program 5,175,525$ 5,175,525$ 6,883,690$ 1,708,165$ Recreation - other - - 1,448 1,448 Recreation - charges 3,000 3,000 12 (2,988) Recreation - special events 12,500 12,500 21,086 8,586 Total recreation 5,191,025 5,191,025 6,906,236 1,715,211 Other charges for services Health clinic fees - food establishment 230,000 230,000 270,857 40,857 Homeless health clinic - - - - Infrastructure maintenance fees 485,000 485,000 - (485,000) Temporary license fee 11,000 11,000 2,553 (8,447) Food delivery vehicle 6,500 6,500 3,050 (3,450) Beverage snack vending machine 41,000 41,000 44,780 3,780 Tobacco license 17,000 17,000 21,500 4,500 Beekeeper license 300 300 1,620 1,320 Funeral director license 6,000 6,000 - (6,000) Temp funeral director licenses 4,000 4,000 - (4,000) Birth/death certificates 80,000 80,000 95,514 15,514 Parking enforcement reimbursement - 57,000 41,099 (15,901) Property clean up 10,000 10,000 - (10,000) Senior Taxi coupon sales 85,000 85,000 53,547 (31,453) Fire cost recovery charge 1,000 1,000 - (1,000) Historic preservation 30,000 30,000 14,270 (15,730) Tree preservation revenue 5,000 5,000 12,843 7,843 Ambulance service 2,550,000 2,550,000 5,937,543 3,387,543 Police CTA detail 300,000 300,000 216,674 (83,326) Police report fees 25,000 25,000 22,115 (2,885) Zoning fees 50,000 50,000 25,885 (24,115) Fire building inspections 25,000 25,000 - (25,000) Fire report fee 100 100 - (100) Aging Well conference 2,000 2,000 - (2,000) Alarm panel subscription fees 115,000 115,000 275,741 160,741 Background check daycare providers 400 400 - (400) New pavement degradation 80,000 80,000 - (80,000) I Heart Evanston Trees project 3,000 3,000 6 (2,994) Plan review 5,000 5,000 - (5,000) Total other service charges 4,167,300 4,224,300 7,039,597 2,815,297 Total charges for services 9,358,325 9,415,325 13,945,833 4,530,508 Fines Ticket fines - parking 2,800,000 2,800,000 3,581,580 781,580 Regular fines 115,000 115,000 116,259 1,259 Animal ordinance penalties 7,500 7,500 - (7,500) Boot release fee 90,000 90,000 40,185 (49,815) Fire false alarm fines 115,000 115,000 60 (114,940) (This schedule is continued on the following page.) - 111 - Page 147 of 221 FB1.Page 379 of 468 Variance Original Final Over Budget Budget Actual (Under) GENERAL FUND For the Fiscal Year Ended December 31, 2022 CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) REVENUES (Continued) Fines (Continued) Housing code violation fines 40,000$ 40,000$ -$ (40,000)$ Health code violation fees 3,000 3,000 - (3,000) Administrative adjudication fee 225,000 225,000 51,962 (173,038) Total fines 3,395,500 3,395,500 3,790,046 394,546 Investment income 55,000 55,000 309,972 254,972 Other revenues Police equipment reimbursement 20,000 20,000 4,923 (15,077) Rethink your drink 5,000 5,000 - (5,000) Holiday food drive 10,000 10,000 11,947 1,947 We're Out Walking 6,000 6,000 - (6,000) Property sales and rentals 51,100 51,100 104,795 53,695 Donation 13,900 13,900 122,667 108,767 Miscellaneous revenue 179,100 122,100 782,108 660,008 Sale of other assets 1,500 1,500 1,576 76 Reimbursements - serve and protect 42,000 42,000 8,257 (33,743) Reimbursements - salt use 45,000 45,000 36,157 (8,843) Reimbursements - fire department 105,000 105,000 - (105,000) Reimbursements - police 640,000 640,000 489,162 (150,838) Community relief program - - - - Payment in lieu of taxes 200,000 200,000 65,000 (135,000) Fund balance applied 1,000,000 1,000,000 - (1,000,000) Chargeback revenue 300,000 300,000 618,195 318,195 Insurance proceeds - - 9,769 9,769 Private Elm Trees Insurance 30,000 30,000 21,160 (8,840) Citizens CPR class fees 6,500 6,500 13,515 7,015 Surface lot permits - - (90) (90) Commercial drive permits - - 1,800 1,800 Parking permits - Ryan Field 15,000 15,000 - (15,000) Total other revenues 2,670,100 2,613,100 2,290,941 (322,159) TOTAL REVENUES 112,079,081$ 112,079,081$ 137,585,695$ 25,506,614$ (See independent auditor's report.) - 112 - Page 148 of 221 FB1.Page 380 of 468 Variance Original Final Over Budget Budget Actual (Under) EXPENDITURES General management and support City Council 579,384$ 579,384$ 647,845$ 68,461$ City Manager and Budget Management 6,232,882 6,232,882 5,733,973 (498,909) City Clerk 343,573 343,573 308,725 (34,848) Law Department 970,341 970,341 848,616 (121,725) Administrative services 11,449,183 11,449,183 11,779,139 329,956 Total general management and support 19,575,363 19,575,363 19,318,298 (257,065) Public safety Police 50,003,660 50,003,660 47,578,172 (2,425,488) Fire 16,823,357 16,823,357 16,904,595 81,238 Total public safety 66,827,017 66,827,017 64,482,767 (2,344,250) Public works Public Works Director 3,347,448 3,347,448 3,352,064 4,616 Municipal Service Center 2,016,903 2,016,903 2,862,998 846,095 City Engineer 377,227 377,227 381,314 4,087 Traffic Engineer 3,754,680 3,754,680 3,221,221 (533,459) Streets 3,801,781 3,801,781 3,375,765 (426,016) Sanitation 146,760 146,760 126,684 (20,076) Total public works 13,444,799 13,444,799 13,320,046 (124,753) Health and Human Services Development COVID contact tracing - - 349,656 349,656 Health and Human Services Director 343,671 343,671 247,397 (96,274) Health Department 1,110,080 1,110,080 1,112,889 2,809 Mental health and community purchased services - - 13,459 13,459 Human relations 3,868,336 2,868,336 3,057,676 189,340 Total Health and Human Services Development 5,322,087 4,322,087 4,781,077 458,990 Recreation and cultural opportunities Recreation 10,690,828 10,690,828 10,335,624 (355,204) Ecology Center 603,474 603,474 464,447 (139,027) Cultural Arts 632,439 632,439 551,629 (80,810) Total recreation and cultural opportunities 11,926,741 11,926,741 11,351,700 (575,041) Housing and Economic Development Community development administration 1,073,810 1,073,810 375,838 (697,972) Planning and zoning 1,259,537 1,259,537 842,953 (416,584) Housing rehabilitation and property standards 713,020 713,020 645,446 (67,574) Building code compliance 1,441,949 1,441,949 1,197,923 (244,026) Total housing and economic development 4,488,316 4,488,316 3,062,160 (1,426,156) TOTAL EXPENDITURES 121,584,323$ 120,584,323$ 116,316,048$ (4,268,275)$ CITY OF EVANSTON, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the Year Ended December 31, 2022 (See independent auditor's report.) - 113 - Page 149 of 221 FB1.Page 381 of 468 Original Final Budget Budget Actual Variance Taxes Property taxes Current year levy, net 13,436,256$ 13,436,256$ 13,858,421$ 422,165$ Investment income 1,500 1,500 91,189 89,689 Total revenues 13,437,756 13,437,756 13,949,610 511,854 General management and support - - 19 19 Debt Service Principal 10,086,859 10,086,859 10,054,059 (32,800) Interest 5,603,216 5,603,216 5,642,685 39,469 Fiscal agent fees - 13,338 6,650 (6,688) Total expenditures 15,690,075 15,703,413 15,703,413 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (2,252,319) (2,265,657) (1,753,803) 511,854 Transfers in 2,267,041 2,267,041 2,267,041 - Total other financing sources (uses)2,267,041 2,267,041 2,267,041 - NET CHANGE IN FUND BALANCE 14,722$ 1,384$ 513,238 511,854$ FUND BALANCE, JANUARY 1 1,452,572 FUND BALANCE, DECEMBER 31 1,965,810$ REVENUES EXPENDITURES OTHER FINANCING SOURCES (USES) CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL OBLIGATION DEBT FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 114 - Page 150 of 221 FB1.Page 382 of 468 NONMAJOR GOVERNMENTAL FUNDS Special Revenue Funds Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for a particular purpose. Motor Fuel Tax - to account for the operation of street maintenance programs and capital projects as authorized by the Illinois Department of Transportation. Financing is provided by the City’s share of gasoline taxes. Emergency Telephone System - to account for revenues and expenditures for 911 emergency telephone service. Financing provided by network connection surcharges. Neighborhood Improvement - to account for a portion of the sales tax revenues derived from retail sales of the Home Depot U.S.A. Inc. store in the City. Sales tax revenues allocated to this fund are to be expended on public projects that will benefit the immediate neighborhood of the store. Affordable Housing - to account for costs associated with housing-related programs of the City. HOME - to account for the activity of the HOME program. Financing is provided by the federal government. Expenditures are made in accordance with the requirements of federal law. Community Development Block Grant - to account for revenues and expenditures of the Community Block Grant program. Financing is provided by the federal government on a reimbursement basis in accordance with federal formula. Expenditures are made in accordance with the requirements of federal law. Community Development Loan - to account for residential rehabilitation loans to residents. Special Service District No. 4 - to account for promotion, advertisement, and street maintenance costs of the area located in the City’s central business district. Financing is provided by the City through an annual property tax levy. Reparations – to account for the municipal tax revenues (at 3% of retail price) collected from the sales of recreational cannabis Good Neighbor - to account for the resources provided by Northwestern University to assist city functions and increase programming. General Assistance - to account for the assistance given to persons and/or families to meet their basic living expenses. Page 151 of 221 FB1.Page 383 of 468 Debt Service Funds Debt Service Funds are used to account for the servicing of general long-term debt. Chicago Main TIF - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Special Service Area No. 6 Fund - to account for promotion, advertisement, and street maintenance costs of the area located in the City's commercial district surrounding Dempster, Chicago, and Main. Financing is provided by the City through an annual special service area property tax levy. Dempster-Dodge TIF - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Howard/Ridge TIF- To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. West Evanston TIF - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment financing district. Capital Projects Funds Capital Improvement - To account for capital projects not funded through special revenue, tax increment financing, or enterprise funds. Capital projects include, but are not limited to: long-term improvements to public buildings, the paving of city streets, and the improvement and development of recreation facilities. Financing is provided primarily by grants and general obligation bond proceeds. Special Assessment - To account for capital improvements (primarily alley paving) financed by both special assessments on property owners and City contributions. Page 152 of 221 FB1.Page 384 of 468 Emergency Motor Fuel Telephone Neighborhood Affordable Tax System Improvement Housing HOME Cash and equivalents -$ 1,123,671$ 22,255$ 2,713,841$ 33,294$ Investments 5,343,927 - - - - Receivables Property tax - - - - - Loans - - - 2,531,277 5,300,354 Special assessments - - - - - Leases - - - - - Accrued interest - - - - - Other - - - - - Due from other governments 304,867 367,002 - 35,353 15,336 Due from other funds - 120,526 40 42,236 1,575 TOTAL ASSETS 5,648,794$ 1,611,199$ 22,295$ 5,322,707$ 5,350,559$ LIABILITIES Vouchers payable 190,828$ 126,831$ -$ 40,833$ 43,353$ Unearned revenue - - - - - Due to other governments - - - 148,234 - Due to other funds - - - - - Total liabilities 190,828 126,831 - 189,067 43,353 DEFERRED INFLOWS OF RESOURCES Long-term notes receivable - - - 2,531,277 5,300,354 Unavailable revenue - property taxes - - - - - Leases - - - - - Total deferred inflows of resources - - - 2,531,277 5,300,354 Total liabilities and deferred inflows of resources 190,828 126,831 - 2,720,344 5,343,707 FUND BALANCES Restricted for Highway maintenance 5,457,966 - - - - Emergency telephone system - 1,484,368 - - - HUD approved projects - - - - 6,852 Neighborhood improvements - - 22,295 2,602,363 - Reparations - - - - - Sustainability - - - - - Debt service - - - - - General assistance - - - - - Capital improvements - - - - - Assigned - - - - - Unassigned (deficit)- - - - - Total fund balances (deficit)5,457,966 1,484,368 22,295 2,602,363 6,852 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 5,648,794$ 1,611,199$ 22,295$ 5,322,707$ 5,350,559$ CITY OF EVANSTON, ILLINOIS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS December 31, 2022 OF RESOURCES, AND FUND BALANCES ASSETS Special Revenue LIABILITIES, DEFERRED INFLOWS - 115 - Page 153 of 221 FB1.Page 385 of 468 Special Community Community Service Total Development Development District Good General Special Block Grant Loan No. 9 Reparations Sustainabiility Neighbor Assistance Revenue -$ 328,933$ 18,850$ 251,978$ 376,538$ 732,512$ 715,781$ 6,317,653$ - - - - - - 5,343,927 - - 652,479 - - - 1,565,401 2,217,880 - 1,956,042 - - - - - 9,787,673 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 413,417 - - - - - - 1,135,975 - 55,274 - 3,685 39,425 901 5,205 268,867 413,417$ 2,340,249$ 671,329$ 255,663$ 415,963$ 733,413$ 2,286,387$ 25,071,975$ 41,261$ 16$ 276,316$ 7,127$ 31,371$ -$ -$ 757,936$ - - - - - - - - - 4,942 - - - - - 153,176 312,833 - - - - - - 312,833 354,094 4,958 276,316 7,127 31,371 - - 1,223,945 - 1,956,042 - - - - - 9,787,673 - - 595,000 - - - 1,300,001 1,895,001 - - - - - - - - - 1,956,042 595,000 - - - 1,300,001 11,682,674 354,094 1,961,000 871,316 7,127 31,371 - 1,300,001 12,906,619 - - - - - - - 5,457,966 - - - - - - - 1,484,368 59,323 379,249 - - - - - 445,424 - - - - - - - 2,624,658 - - - 248,536 - - - 248,536 - - - - 384,592 - - 384,592 - - - - - - - - - - - - - - 986,386 986,386 - - - - - 733,413 - 733,413 - - - - - - - - - - (199,987) - - - - (199,987) 59,323 379,249 (199,987) 248,536 384,592 733,413 986,386 12,165,356 413,417$ 2,340,249$ 671,329$ 255,663$ 415,963$ 733,413$ 2,286,387$ 25,071,975$ Special Revenue (This schedule is continued on the following pages.) - 116 - Page 154 of 221 FB1.Page 386 of 468 Chicago Main Special Special Special Dempster-Dodge Tax Service Service Service Tax Increment Area Area Area Increment District No. 6 No. 7 No. 8 District Cash and equivalents 1,323,108$ 192,858$ 66,160$ 23,282$ 374,766$ Investments - - - - - Receivables Property tax 376,653 254,136 171,048 72,067 18 Loans - - - - - Special assessments - - - - - Leases - - - - - Accrued interest - - - - - Other - - - - - Due from other governments - - - - - Due from other funds 4,609 424 47 24 1,201 TOTAL ASSETS 1,704,370$ 447,418$ 237,255$ 95,373$ 375,985$ LIABILITIES Vouchers payable 10,692$ 221,862$ 70,019$ 30,644$ 2,973$ Unearned revenue - - - - - Due to other governments - - - - - Due to other funds - - - - - Total liabilities 10,692 221,862 70,019 30,644 2,973 DEFERRED INFLOWS OF RESOURCES Long-term notes receivable - - - - - Unavailable revenue - property taxes - 221,001 154,800 60,200 - Leases - - - - - Total deferred inflows of resources - 221,001 154,800 60,200 - Total liabilities and deferred inflows of resources 10,692 442,863 224,819 90,844 2,973 FUND BALANCES Restricted for Highway maintenance - - - - - Emergency telephone system - - - - - HUD approved projects - - - - - Neighborhood improvements - 4,555 12,436 4,529 - Reparations - - - - - Sustainability - - - - - Debt service 1,693,678 - - - 373,012 General assistance - - - - - Capital improvements - - - - - Assigned - - - - - Unassigned (deficit)- - - - - Total fund balances (deficit)1,693,678 4,555 12,436 4,529 373,012 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 1,704,370$ 447,418$ 237,255$ 95,373$ 375,985$ ASSETS CITY OF EVANSTON, ILLINOIS COMBINING BALANCE SHEET (Continued) NONMAJOR GOVERNMENTAL FUNDS December 31, 2022 OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS Debt Service - 117 - Page 155 of 221 FB1.Page 387 of 468 Howard Ridge West Evanston Five-Fifths Total Tax Tax Tax Total Total Nonmajor Increment Increment Increment Debt Capital Crown Crown Special Capital Governmental District District District Service Improvements Construction Maintenance Assessment Projects Funds 1,739,373$ 2,290,642$ -$ 6,010,189$ 4,537,297$ 5,300,016$ 490,045$ 1,505,447$ 11,832,805$ 24,160,647$ - - - - 4,342,441 - - - 4,342,441 9,686,368 457,364 351,528 - 1,682,814 - - - - - 3,900,694 - - - - - - - - - 9,787,673 - - - - - - - 661,093 661,093 661,093 439,826 - - 439,826 - - - - - 439,826 253 - - 253 - - - - - 253 - - - - - - - - - - - - - - - - - - - 1,135,975 8,920 8,136 - 23,361 - 18,115 - 31,074 49,189 341,417 2,645,736$ 2,650,306$ -$ 8,156,443$ 8,879,738$ 5,318,131$ 490,045$ 2,197,614$ 16,885,528$ 50,113,946$ 109,309$ 186,309$ 100,993$ 732,801$ 6,742,029$ 12,800$ -$ 93,669$ 6,848,498$ 8,339,235$ - - - - - - - - - - - - - - - - - - - 153,176 - - 34,908 34,908 170,817 - - - 170,817 518,558 109,309 186,309 135,901 767,709 6,912,846 12,800 - 93,669 7,019,315 9,010,969 - - - - - - - 661,093 661,093 10,448,766 - - - 436,001 - - - - - 2,331,002 431,333 - - 431,333 - - - - - 431,333 431,333 - - 867,334 - - - 661,093 661,093 13,211,101 540,642 186,309 135,901 1,635,043 6,912,846 12,800 - 754,762 7,680,408 22,222,070 - - - - - - - - - 5,457,966 - - - - - - - - - 1,484,368 - - - - - - - - - 445,424 - - - 21,520 - - - 1,442,852 1,442,852 4,089,030 - - - - - - - - - 248,536 - - - - - - - - - 384,592 2,105,094 2,463,997 - 6,635,781 - - - - - 6,635,781 - - - - - - - - - 986,386 - - - - - - - - - 733,413 - - - - 1,966,892 5,305,331 490,045 - 7,762,268 7,762,268 - - (135,901) (135,901) - - - - - (335,888) 2,105,094 2,463,997 (135,901) 6,521,400 1,966,892 5,305,331 490,045 1,442,852 9,205,120 27,891,876 2,645,736$ 2,650,306$ -$ 8,156,443$ 8,879,738$ 5,318,131$ 490,045$ 2,197,614$ 16,885,528$ 50,113,946$ Capital ProjectsDebt Service (See independent auditor's report.) - 118 - Page 156 of 221 FB1.Page 388 of 468 Emergency Motor Fuel Telephone Neighborhood Affordable Tax System Improvement Housing HOME REVENUES Taxes -$ 1,591,465$ -$ 169,260$ -$ Special assessments - - - - - Intergovernmental 4,686,682 - - 335,858 308,371 Fees - - - - - Charges for services - - - - - Investment income 92,024 8,339 152 35,081 996 Miscellaneous Contributions - - - 125,000 - Other - - - 5,000 32,162 Total revenues 4,778,706 1,599,804 152 670,199 341,529 EXPENDITURES Current General management and support - - - - - Public safety - 1,559,923 - - - Public works 3,356,576 - - - - Housing and economic development - - - 540,780 360,412 Capital outlay - - - - - Total expenditures 3,356,576 1,559,923 - 540,780 360,412 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,422,130 39,881 152 129,419 (18,883) OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out)(1,044,987) (90,000) - - - Total other financing sources (uses)(1,044,987) (90,000) - - - NET CHANGE IN FUND BALANCES 377,143 (50,119) 152 129,419 (18,883) FUND BALANCES (DEFICIT), JANUARY 1 5,080,823 1,534,487 22,143 2,472,944 25,735 FUND BALANCES (DEFICIT), DECEMBER 31 5,457,966$ 1,484,368$ 22,295$ 2,602,363$ 6,852$ CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2022 Special Revenue - 119 - Page 157 of 221 FB1.Page 389 of 468 Special Community Community Service Total Development Development District Good General Special Block Grant Loan No. 9 Reparations Sustainability Neighbor Assistance Revenue -$ -$ 600,545$ -$ -$ -$ 1,340,034$ 3,701,304$ - - - - - - - - 2,328,668 - - - - - - 7,659,579 - - - - 504,991 - - 504,991 - - - - - - - - 2,103 - 74 5,095 - 5,805 12,266 161,935 - - - 10,225 - - - 135,225 - 85,957 - - - - 27,828 150,947 2,330,771 85,957 600,619 15,320 504,991 5,805 1,380,128 12,313,981 - - - 272,499 238,368 50,325 1,004,058 1,565,250 - - - - - - - 1,559,923 - - - - - - - 3,356,576 2,332,271 17,638 593,856 - - - - 3,844,957 - - - - - 124,230 - 124,230 2,332,271 17,638 593,856 272,499 238,368 174,555 1,004,058 10,450,936 (1,500) 68,319 6,763 (257,179) 266,623 (168,750) 376,070 1,863,045 - - - - 117,969 - - 117,969 - - - - - - - (1,134,987) - - - - 117,969 - - (1,017,018) (1,500) 68,319 6,763 (257,179) 384,592 (168,750) 376,070 846,027 60,823 310,930 (206,750) 505,715 - 902,163 610,316 11,319,329 59,323$ 379,249$ (199,987)$ 248,536$ 384,592$ 733,413$ 986,386$ 12,165,356$ Special Revenue (This schedule in continued on the following pages.) - 120 - Page 158 of 221 FB1.Page 390 of 468 Chicago Main Special Special Special Dempster-Dodge Tax Service Service Service Tax Increment Area Area Area Increment District No. 6 No. 7 No. 8 District REVENUES Taxes 1,139,750$ 222,830$ 150,456$ 62,376$ 224,028$ Special assessments - - - - - Intergovernmental - - - - - Fees - - - - - Charges for services - - - - - Investment income 20,930 1,808 359 97 5,772 Miscellaneous Contributions - - - - - Other - - - - - Total revenues 1,160,680 224,638 150,815 62,473 229,800 EXPENDITURES Current General management and support - - - - - Public safety - - - - - Public works - - - - - Housing and economic development 153,766 221,862 147,094 61,162 9,959 Capital outlay - - - - - Total expenditures 153,766 221,862 147,094 61,162 9,959 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,006,914 2,776 3,721 1,311 219,841 OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out)(264,763) - - - (171,833) Total other financing sources (uses)(264,763) - - - (171,833) NET CHANGE IN FUND BALANCES 742,151 2,776 3,721 1,311 48,008 FUND BALANCES (DEFICIT), JANUARY 1 951,527 1,779 8,715 3,218 325,004 FUND BALANCES (DEFICIT), DECEMBER 31 1,693,678$ 4,555$ 12,436$ 4,529$ 373,012$ CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (Continued) NONMAJOR GOVERNMENTAL FUNDS For the Year Ended December 31, 2022 Debt Service - 121 - Page 159 of 221 FB1.Page 391 of 468 Howard Ridge West Evanston Five-Fifths Total Tax Tax Tax Total Total Nonmajor Increment Increment Increment Debt Capital Crown Crown Special Capital Governmental District District District Service Improvements Construction Maintenance Assessment Projects Funds 1,198,459$ 1,518,582$ -$ 4,516,481$ -$ -$ -$ -$ -$ 8,217,785$ - - - - - - - 318,463 318,463 318,463 - - - - 211,608 - - - 211,608 7,871,187 - - - - 33,442 - - - 33,442 538,433 - - - - 63,467 - - - 63,467 63,467 46,043 50,722 - 125,731 1,000 92,567 - 27,115 120,682 408,348 - - - - 808,249 600,000 - - 1,408,249 1,543,474 76,588 - - 76,588 747,806 - - - 747,806 975,341 1,321,090 1,569,304 - 4,718,800 1,865,572 692,567 - 345,578 2,903,717 19,936,498 - - - - 638 - - 60 698 1,565,948 - - - - - - - - - 1,559,923 - - - - 6,936,663 49,722 - - 6,986,385 10,342,961 1,491,447 2,303,521 135,901 4,524,712 - - - - - 8,369,669 - - - - 5,523,387 167,332 34,951 571,324 6,296,994 6,421,224 1,491,447 2,303,521 135,901 4,524,712 12,460,688 217,054 34,951 571,384 13,284,077 28,259,725 (170,357) (734,217) (135,901) 194,088 (10,595,116) 475,513 (34,951) (225,806) (10,380,360) (8,323,227) - - - - 956,470 - 175,000 - 1,131,470 1,249,439 (398,113) (75,000) - (909,709) - (900,000) - (464,938) (1,364,938) (3,409,634) (398,113) (75,000) - (909,709) 956,470 (900,000) 175,000 (464,938) (233,468) (2,160,195) (568,470) (809,217) (135,901) (715,621) (9,638,646) (424,487) 140,049 (690,744) (10,613,828) (10,483,422) 2,673,564 3,273,214 - 7,237,021 11,605,538 5,729,818 349,996 2,133,596 19,818,948 38,375,298 2,105,094$ 2,463,997$ (135,901)$ 6,521,400$ 1,966,892$ 5,305,331$ 490,045$ 1,442,852$ 9,205,120$ 27,891,876$ Capital ProjectsDebt Service (See independent auditor's report.) - 122 - Page 160 of 221 FB1.Page 392 of 468 Original and Final Budget Actual Variance REVENUES Intergovernmental allotments 3,656,700$ 4,686,682$ 1,029,982$ Interest 12,000 92,024 80,024 Total revenues 3,668,700 4,778,706 1,110,006 EXPENDITURES Public works 4,299,000 3,356,576 (942,424) Total expenditures 4,299,000 3,356,576 (942,424) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (630,300) 1,422,130 2,052,430 OTHER FINANCING SOURCES (USES) Transfers (out)(1,044,987) (1,044,987) - Total other financing sources (uses)(1,044,987) (1,044,987) - NET CHANGE IN FUND BALANCE (1,675,287)$ 377,143 2,052,430$ FUND BALANCE, JANUARY 1 5,080,823 FUND BALANCE, DECEMBER 31 5,457,966$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL MOTOR FUEL TAX FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 123 - Page 161 of 221 FB1.Page 393 of 468 Original and Final Budget Actual Variance REVENUES Taxes and special assessments 1,400,000$ 1,591,465$ 191,465$ Interest 7,000 8,339 1,339 Total revenues 1,407,000 1,599,804 192,804 EXPENDITURES Public safety 1,630,546 1,559,923 (70,623) Total expenditures 1,630,546 1,559,923 (70,623) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (223,546) 39,881 263,427 OTHER FINANCING SOURCES (USES) Transfers (out)(90,000) (90,000) - NET CHANGE IN FUND BALANCE (313,546)$ (50,119) 263,427$ FUND BALANCE, JANUARY 1 1,534,487 FUND BALANCE, DECEMBER 31 1,484,368$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL EMERGENCY TELEPHONE SYSTEM FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 124 - Page 162 of 221 FB1.Page 394 of 468 Original Final Budget Budget Actual Variance REVENUES Affordable housing demo tax 75,000$ 75,000$ 169,260$ 94,260$ Intergovernmental 658,000 658,000 335,858 (322,142) Developer contributions 125,000 125,000 125,000 - Interest 5,700 5,700 35,081 29,381 Miscellaneous 15,600 15,600 5,000 (10,600) Total revenues 879,300 879,300 670,199 (209,101) EXPENDITURES Housing and economic development 2,505,625 1,505,625 540,780 (964,845) Total expenditures 2,505,625 1,505,625 540,780 (964,845) NET CHANGE IN FUND BALANCE (1,626,325)$ (626,325)$ 129,419 755,744$ FUND BALANCE, JANUARY 1 2,472,944 FUND BALANCE, DECEMBER 31 2,602,363$ AFFORDABLE HOUSING FUND For the Year Ended December 31, 2022 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CITY OF EVANSTON, ILLINOIS (See independent auditor's report.) - 125 - Page 163 of 221 FB1.Page 395 of 468 Original and Final Budget Actual Variance REVENUES Intergovernmental allotments 540,453$ 308,371$ (232,082)$ Interest 150 996 846 Miscellaneous 25,000 32,162 7,162 Total revenues 565,603 341,529 (224,074) EXPENDITURES Housing and economic development 571,746 360,412 (211,334) Total expenditures 571,746 360,412 (211,334) NET CHANGE IN FUND BALANCE (6,143)$ (18,883) (12,740)$ FUND BALANCE, JANUARY 1 25,735 FUND BALANCE, DECEMBER 31 6,852$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL HOME FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 126 - Page 164 of 221 FB1.Page 396 of 468 Original and Final Budget Actual Variance REVENUES Intergovernmental allotments Grant from U.S. Department of Housing and Urban Development 3,684,820$ 2,328,668$ (1,356,152)$ Investment income - 2,103 2,103 Total revenues 3,684,820 2,330,771 (1,354,049) EXPENDITURES Housing and economic development 3,685,622 2,332,271 (1,353,351) Total expenditures 3,685,622 2,332,271 (1,353,351) NET CHANGE IN FUND BALANCE (802)$ (1,500) (698)$ FUND BALANCE, JANUARY 1 60,823 FUND BALANCE, DECEMBER 31 59,323$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL COMMUNITY DEVELOPMENT BLOCK GRANT FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 127 - Page 165 of 221 FB1.Page 397 of 468 Original and Final Budget Actual Variance Administration/Planning CDBG administration 3,554,146$ 355,008$ (3,199,138)$ Salaries - 508 508 Total administration/planning 3,554,146 355,516 (3,198,630) Housing Rehab construction administration 56,476 55,855 (621) Targeted housing code enforcement - 378,449 378,449 Total housing 56,476 434,304 377,828 Neighborhood Revitalization Alley paving program - 409,150 409,150 Curbs/sidewalk replacement - 286,995 286,995 Twiggs park - 9,111 9,111 Contributions to other agencies - 29,035 29,035 Total neighborhood revitalization - 734,291 734,291 Public Services Connection for Homeless - 257,030 257,030 Summer youth employment - 235,870 235,870 Childcare Network Evanston - 35,000 35,000 James Moran Center - 75,000 75,000 YWCA Domestic Violence - 35,000 35,000 Interfaith Housing Program - Homeshare - 20,000 20,000 Family Focus - 65,260 65,260 Books and Breakfast - 20,000 20,000 Connections for Homeless - 50,000 50,000 Direct financial assistance to businesses 75,000 15,000 (60,000) Total public services 75,000 808,160 733,160 TOTAL EXPENDITURES 3,685,622$ 2,332,271$ (1,353,351)$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (BUDGETARY BASIS) COMMUNITY DEVELOPMENT BLOCK GRANT FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 128 - Page 166 of 221 FB1.Page 398 of 468 Original and Final Budget Actual Variance REVENUES Miscellaneous 100,000$ 85,957$ (14,043)$ Total revenues 100,000 85,957 (14,043) EXPENDITURES Housing and economic development 175,000 17,638 (157,362) Total expenditures 175,000 17,638 (157,362) NET CHANGE IN FUND BALANCE (75,000)$ 68,319 143,319$ FUND BALANCE, JANUARY 1 310,930 FUND BALANCE, DECEMBER 31 379,249$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL COMMUNITY DEVELOPMENT LOAN FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 129 - Page 167 of 221 FB1.Page 399 of 468 Original Final Budget Budget Actual Variance REVENUES Property taxes Current year 595,000$ 595,000$ 600,545$ 5,545$ Investment income - - 74 74 Total revenues 595,000 595,000 600,619 5,619 EXPENDITURES Housing and economic development 575,000 593,856 593,856 - Total expenditures 575,000 593,856 593,856 - NET CHANGE IN FUND BALANCE 20,000$ 1,144$ 6,763 5,619$ FUND BALANCE (DEFICIT), JANUARY 1 (206,750) FUND BALANCE (DEFICIT), DECEMBER 31 (199,987)$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SPECIAL SERVICE DISTRICT NO. 9 FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 130 - Page 168 of 221 FB1.Page 400 of 468 Original and Final Budget Actual Variance REVENUES Taxes 400,000$ -$ (400,000)$ Miscellaneous Contributions - 10,225 10,225 Investment income - 5,095 5,095 Total revenues 400,000 15,320 (384,680) EXPENDITURES General management and support 400,000 272,499 (127,501) Total expenditures 400,000 272,499 (127,501) NET CHANGE IN FUND BALANCE -$ (257,179) (257,179)$ FUND BALANCE, JANUARY 1 505,715 FUND BALANCE, DECEMBER 31 248,536$ SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CITY OF EVANSTON, ILLINOIS For the Year Ended December 31, 2022 REPARATIONS FUND (See independent auditor's report.) - 131 - Page 169 of 221 FB1.Page 401 of 468 Original Final Budget Budget Actual Variance REVENUES Fees -$ -$ 504,991$ 504,991$ Total revenues - - 504,991 504,991 EXPENDITURES General management and support - 238,368 238,368 - Total expenditures - 238,368 238,368 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES - (238,368) 266,623 504,991 OTHER FINANCING SOURCES (USES) Transfers in - - 117,969 117,969 NET CHANGE IN FUND BALANCE -$ (238,368)$ 384,592 622,960$ FUND BALANCE, JANUARY 1 - FUND BALANCE, DECEMBER 31 384,592$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SUSTAINABILITY FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 132 - Page 170 of 221 FB1.Page 402 of 468 Original and Final Budget Actual Variance REVENUES Investment income -$ 5,805$ 5,805$ Total revenues - 5,805 5,805 EXPENDITURES General management and support 1,000,000 50,325 (949,675) Capital outlay - 124,230 124,230 Total expenditures 1,000,000 174,555 (825,445) NET CHANGE IN FUND BALANCE (1,000,000)$ (168,750) 831,250$ FUND BALANCE, JANUARY 1 902,163 FUND BALANCE, DECEMBER 31 733,413$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GOOD NEIGHBOR FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 133 - Page 171 of 221 FB1.Page 403 of 468 Original and Final Budget Actual Variance REVENUES Property taxes 1,300,000$ 1,340,034$ 40,034$ Investment income 1,000 12,266 11,266 Miscellaneous 27,500 27,828 328 Total revenues 1,328,500 1,380,128 51,628 EXPENDITURES General management and support 1,341,353 1,004,058 (337,295) Total expenditures 1,341,353 1,004,058 (337,295) NET CHANGE IN FUND BALANCE (12,853)$ 376,070 388,923$ FUND BALANCE, JANUARY 1 610,316 FUND BALANCE, DECEMBER 31 986,386$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL ASSISTANCE FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 134 - Page 172 of 221 FB1.Page 404 of 468 Original and Final Budget Actual Variance REVENUES Intergovernmental -$ 211,608$ 211,608$ Contributions 100,000 808,249 708,249 Fees - 33,442 33,442 Charges for services - 63,467 63,467 Investment income - 1,000 1,000 Miscellaneous 1,250,000 747,806 (502,194) Total revenues 1,350,000 1,865,572 515,572 EXPENDITURES General management and support - 638 638 Public works 14,342,000 6,936,663 (7,405,337) Capital outlay 2,113,000 5,523,387 3,410,387 Total expenditures 16,455,000 12,460,688 (3,994,312) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (15,105,000) (10,595,116) 4,509,884 OTHER FINANCING SOURCES (USES) Transfers in - 956,470 956,470 Issuance of bonds 10,903,000 - (10,903,000) Total other financing sources (uses)10,903,000 956,470 (9,946,530) NET CHANGE IN FUND BALANCE (4,202,000)$ (9,638,646) (5,436,646)$ FUND BALANCE, JANUARY 1 11,605,538 FUND BALANCE, DECEMBER 31 1,966,892$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CAPITAL IMPROVEMENTS FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 135 - Page 173 of 221 FB1.Page 405 of 468 Original and Final Budget Actual Variance REVENUES Investment income -$ 92,567$ 92,567$ Miscellaneous Contributions 1,000,000 600,000 (400,000) Total revenues 1,000,000 692,567 (307,433) EXPENDITURES Public works - 49,722 49,722 Capital outlay 800,000 167,332 (632,668) Total expenditures 800,000 217,054 (582,946) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 200,000 475,513 275,513 OTHER FINANCING SOURCES (USES) Transfers (out)(900,000) (900,000) - Total other financing sources (uses)(900,000) (900,000) - NET CHANGE IN FUND BALANCE (700,000)$ (424,487) 275,513$ FUND BALANCE, JANUARY 1 5,729,818 FUND BALANCE, DECEMBER 31 5,305,331$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CROWN CONSTRUCTION FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 136 - Page 174 of 221 FB1.Page 406 of 468 Orginal Final Budget Budget Actual Variance REVENUES None -$ -$ -$ -$ Total revenues - - - - EXPENDITURES Capital outlay - 34,951 34,951 - Total expenditures - 34,951 34,951 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES - (34,951) (34,951) - OTHER FINANCING SOURCES (USES) Transfers in 175,000 175,000 175,000 - Total other financing sources (uses)175,000 175,000 175,000 - NET CHANGE IN FUND BALANCE 175,000$ 140,049$ 140,049 -$ FUND BALANCE, JANUARY 1 349,996 FUND BALANCE, DECEMBER 31 490,045$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CROWN MAINTENANCE FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 137 - Page 175 of 221 FB1.Page 407 of 468 Original and Final Budget Actual Variance REVENUES Special assessments 155,000$ 318,463$ 163,463$ Investment income - 27,115 27,115 Total revenues 155,000 345,578 190,578 EXPENDITURES Current General management and support - 60 60 Capital outlay 650,000 571,324 (78,676) Total expenditures 650,000 571,384 (78,616) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (495,000) (225,806) 269,194 OTHER FINANCING SOURCES (USES) Transfers (out)(464,938) (464,938) - Total other financing sources (uses)(464,938) (464,938) - NET CHANGE IN FUND BALANCE (959,938)$ (690,744) 269,194$ FUND BALANCE, JANUARY 1 2,133,596 FUND BALANCE, DECEMBER 31 1,442,852$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SPECIAL ASSESSMENT CAPITAL PROJECTS FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 138 - Page 176 of 221 FB1.Page 408 of 468 Original and Original Final Final Budget Actual Budget Budget Actual Taxes Property taxes 1,000,000$ 1,139,750$ 221,000$ 221,000$ 222,830$ Investment income - 20,930 - - 1,808 Miscellaneous - - - - - Total revenues 1,000,000 1,160,680 221,000 221,000 224,638 Housing and economic development 1,345,000 153,766 221,000 221,862 221,862 Total expenditures 1,345,000 153,766 221,000 221,862 221,862 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (345,000) 1,006,914 - (862) 2,776 Transfers in (out) General (30,000) (30,000) - - - Other (234,763) (234,763) - - - Total other financing sources (uses)(264,763) (264,763) - - - NET CHANGE IN FUND BALANCE (609,763)$ 742,151 -$ (862)$ 2,776 FUND BALANCE, JANUARY 1 951,527 1,779 FUND BALANCE (DEFICIT), DECEMBER 31 1,693,678$ 4,555$ CITY OF EVANSTON, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND DEBT SERVICE FUNDS For the Year Ended December 31, 2022 CHANGES IN FUND BALANCES - BUDGET AND ACTUAL OTHER FINANCING SOURCES (USES) EXPENDITURES REVENUES Increment District Chicago Main Tax Special Service Area No. 6 - 139 - Page 177 of 221 FB1.Page 409 of 468 Original Final Original Final Original Final Budget Budget Actual Budget Budget Actual Budget Budget Actual 142,000$ 142,000$ 150,456$ 60,200$ 60,200$ 62,376$ 160,000$ 160,000$ 224,028$ - - 359 - - 97 - - 5,772 - - - - - - - - - 142,000 142,000 150,815 60,200 60,200 62,473 160,000 160,000 229,800 140,000 147,094 147,094 60,200 61,162 61,162 2,000 9,958 9,959 140,000 147,094 147,094 60,200 61,162 61,162 2,000 9,958 9,959 2,000 (5,094) 3,721 - (962) 1,311 158,000 150,042 219,841 - - - - - - (10,000) (10,000) (10,000) - - - - - - (161,833) (161,833) (161,833) - - - - - - (171,833) (171,833) (171,833) 2,000$ (5,094)$ 3,721 -$ (962)$ 1,311 (13,833)$ (21,791)$ 48,008 8,715 3,218 325,004 12,436$ 4,529$ 373,012$ Dempster-Dodge Tax Increment District Special Service Area No. 7 Special Service Area No. 8 (This schedule is continued on the following page.) - 140 - Page 178 of 221 FB1.Page 410 of 468 Original Final Original Final Budget Budget Actual Budget Budget Actual Taxes Property taxes 1,100,000$ 1,100,000$ 1,198,459$ 1,450,000$ 1,450,000$ 1,518,582$ Investment income 400 400 46,043 4,000 4,000 50,722 Miscellaneous 5,366 5,366 76,588 11,000 11,000 - Total revenues 1,105,766 1,105,766 1,321,090 1,465,000 1,465,000 1,569,304 Housing and economic development 1,050,000 1,491,447 1,491,447 1,970,000 2,303,521 2,303,521 Total expenditures 1,050,000 1,491,447 1,491,447 1,970,000 2,303,521 2,303,521 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 55,766 (385,681) (170,357) (505,000) (838,521) (734,217) Transfers in (out) General (75,000) (75,000) (75,000) (75,000) (75,000) (75,000) Other (323,113) (323,113) (323,113) - - - Total other financing sources (uses)(398,113) (398,113) (398,113) (75,000) (75,000) (75,000) NET CHANGE IN FUND BALANCE (342,347)$ (783,794)$ (568,470) (580,000)$ (913,521)$ (809,217) FUND BALANCE, JANUARY 1 2,673,564 3,273,214 FUND BALANCE (DEFICIT), DECEMBER 31 2,105,094$ 2,463,997$ REVENUES EXPENDITURES OTHER FINANCING SOURCES (USES) Howard Ridge Tax Increment District West Evanston Tax Increment District CITY OF EVANSTON, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (Continued) DEBT SERVICE FUNDS For the Year Ended December 31, 2022 - 141 - Page 179 of 221 FB1.Page 411 of 468 Original Final Original Final Budget Budget Actual Budget Budget Actual -$ -$ -$ 4,133,200$ 4,133,200$ 4,516,481$ - - - 4,400 4,400 125,731 - - - 16,366 16,366 76,588 - - - 4,153,966 4,153,966 4,718,800 - 135,901 135,901 4,788,200 5,715,945 4,524,712 - 135,901 135,901 4,788,200 5,715,945 4,524,712 - (135,901) (135,901) (634,234) (1,561,979) 194,088 - - - (190,000) (190,000) (190,000) - - - (719,709) (719,709) (719,709) - - - (909,709) (909,709) (909,709) -$ (135,901)$ (135,901) (1,543,943)$ (2,471,688)$ (715,621) - 7,237,021 (135,901)$ 6,521,400$ Five Fifths Tax Increment District Total (See independent auditor's report.) - 142 - Page 180 of 221 FB1.Page 412 of 468 ENTERPRISE FUNDS Water Fund - To account for all activity related to providing water to the City’s residents, as well as the Village of Skokie and the Northwest Water Commission. All activities necessary to provide such services are accounted for in this fund, including, but not limited to: administration, operation, maintenance, debt service, and billing/collection. Sewer Fund - To account for all activity related to providing sewer service to the City’s residents and businesses. Activities necessary to provide such service include, but are not limited to: administration, operations, financing, capital improvements/maintenance, and billing/collection. Parking Fund - To account for all city-owned parking facilities/garages, lots, and metered spaces. Maple Avenue and Sherman Plaza Garage activities have been included in this fund beginning in FY09-10. All activities are accounted for including administration, operations, financing, and revenue collection. Solid Waste Fund - To account for all activity related to refuse, recycling, and yard waste collection and disposal. Activities necessary to provide such service include, but are not limited to: administration, operations, and revenue collection. Page 181 of 221 FB1.Page 413 of 468 Original and Final Budget Actual OPERATING REVENUES Charges for services 23,168,700$ 22,229,311$ Miscellaneous 528,650 696,241 Total operating revenues 23,697,350 22,925,552 OPERATING EXPENSES EXCLUDING DEPRECIATION Administration 1,988,650 872,283 Operations Pumping 2,886,697 2,364,710 Filtration 3,131,120 2,475,675 Distribution 1,659,399 1,423,024 Meter maintenance 412,175 260,378 Administration 1,655,468 1,023,577 Other 23,066,100 1,483,762 Total operating expenses excluding depreciation 34,799,609 9,903,409 OPERATING INCOME (LOSS) BEFORE DEPRECIATION (11,102,259) 13,022,143 Depreciation - 3,342,779 OPERATING INCOME (LOSS)(11,102,259) 9,679,364 NON-OPERATING REVENUES (EXPENSES) Investment income 70,000 (80,377) Interest expense (3,596,365) (1,316,420) Claims reimbursements - - Issuance of bonds 6,410,000 - Issuance of loans 23,220,000 - Total non-operating revenues (expenses)26,103,635 (1,396,797) INCOME BEFORE TRANSFERS AND CONTRIBUTIONS 15,001,376 8,282,567 TRANSFERS AND CONTRIBUTIONS Transfers in - - Transfers (out)(4,049,559) (4,049,559) Contributions - - Total transfers and contributions (4,049,559) (4,049,559) NET INCOME 10,951,817$ 4,233,008 NET POSITION, JANUARY 1 81,908,542 NET POSITION, DECEMBER 31 86,141,550$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - BUDGET AND ACTUAL WATER FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 143 - Page 182 of 221 FB1.Page 414 of 468 Original and Final Budget Actual CHARGES FOR SERVICES, NET Water Sales Evanston 9,754,000$ 9,259,634$ Skokie 3,883,200 3,335,672 Northwest Water Commission 6,257,000 6,625,624 Morton Grove Niles Water Commission 2,278,700 2,077,157 Lincolnwood 995,800 931,224 Total charges for services 23,168,700 22,229,311 MISCELLANEOUS Fees and outside work 73,000 87,966 Fees, merchandise, and other 455,650 608,275 Total miscellaneous 528,650 696,241 TOTAL OPERATING REVENUES 23,697,350$ 22,925,552$ CITY OF EVANSTON, ILLINOIS SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL OPERATION AND MAINTENANCE ACCOUNT For the Year Ended December 31, 2022 WATER FUND (See independent auditor's report.) - 144 - Page 183 of 221 FB1.Page 415 of 468 INTERNAL SERVICE FUNDS Equipment Replacement Fund - To account for the costs associated with the purchase of vehicles and equipment. Fleet Services Fund - To account for the cost of operating the municipal service center maintenance facility for transportation vehicles/equipment used by city departments. Such costs are billed to the user departments. Insurance Fund - To account for all costs related to general liability and workers' compensation claims. Health insurance premiums are also accounted for in this fund. This internal service fund uses “funding premium” payments from city operating funds to pay claim and premium costs incurred. Page 184 of 221 FB1.Page 416 of 468 Equipment Replacement Fleet Services Insurance Total CURRENT ASSETS Cash and cash equivalents 1,057,837$ -$ 70,000$ 1,127,837$ Receivables - other 4,994 - - 4,994 Inventories - 1,739,490 - 1,739,490 Prepaid items 1,831,867 - 4,317,963 6,149,830 Due from other funds 120,133 - - 120,133 Total current assets 3,014,831 1,739,490 4,387,963 9,142,284 CAPITAL ASSETS Capital assets being depreciated 27,002,108 617,552 - 27,619,660 Accumulated depreciation (19,728,752) (617,447) - (20,346,199) Total capital assets 7,273,356 105 - 7,273,461 Total assets 10,288,187 1,739,595 4,387,963 16,415,745 DEFERRED OUTFLOWS OF RESOUCES OPEB items - 18,833 - 18,833 Total deferred outflows of resources - 18,833 - 18,833 Total assets and deferred outflows of resources 10,288,187 1,758,428 4,387,963 16,434,578 CURRENT LIABILITIES Vouchers payable 304,430 199,045 120,709 624,184 Due to other funds - 998,045 2,277,209 3,275,254 Compensated absences payable - 17,163 - 17,163 Total OPEB liability - 4,224 - 4,224 Claims payable - - 701,992 701,992 Total current liabilities 304,430 1,218,477 3,099,910 4,622,817 LONG-TERM LIABILITIES General obligation bonds payable 660,000 - - 660,000 Compensated absences payable - 68,651 - 68,651 Total OPEB liability - 98,790 - 98,790 Claims payable - - 3,435,250 3,435,250 Total long-term liabilities 660,000 167,441 3,435,250 4,262,691 Total liabilities 964,430 1,385,918 6,535,160 8,885,508 DEFERRED INFLOWS OF RESOURCES OPEB items - 28,451 - 28,451 Total deferred inflows of resources - 28,451 - 28,451 Total liabilities and deferred inflows of resources 964,430 1,414,369 6,535,160 8,913,959 NET POSITION Net investment in capital assets 6,329,743 105 - 6,329,848 Unrestricted (deficit)2,994,014 343,954 (2,147,197) 1,190,771 TOTAL NET POSITION (DEFICIT)9,323,757$ 344,059$ (2,147,197)$ 7,520,619$ CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS December 31, 2022 (See independent auditor's report.) - 145 - Page 185 of 221 FB1.Page 417 of 468 Equipment Replacement Fleet Services Insurance Total OPERATING REVENUES Charges for services General Fund 234,299$ 2,200,000$ 3,600,000$ 6,034,299$ Sewer Fund - 260,000 352,190 612,190 Solid Waste - 302,000 - 302,000 Water Fund - 180,000 1,585,843 1,765,843 Motor Vehicle Parking System Fund - 160,000 351,502 511,502 Library Fund 4,885 5,440 - 10,325 Emergency Telephone System - - 18,230 18,230 Claims reimbursements - - 128,947 128,947 Health insurance contributions Contributions from other funds - - 9,678,230 9,678,230 Employee contributions - - 3,289,071 3,289,071 Other contributions - 24,579 566,822 591,401 Donations 877,905 - - 877,905 Total operating revenues 1,117,089 3,132,019 19,570,835 23,819,943 OPERATING EXPENSES General support - 1,147,133 77,590 1,224,723 Major maintenance 18 2,359,548 - 2,359,566 General liability claims - - 1,082,706 1,082,706 Workers' compensation claims - - 1,682,714 1,682,714 Health insurance premiums - - 14,375,841 14,375,841 Total operating expenses 18 3,506,681 17,218,851 20,725,550 OPERATING INCOME (LOSS) BEFORE DEPRECIATION 1,117,071 (374,662) 2,351,984 3,094,393 Depreciation 1,506,351 - - 1,506,351 OPERATING INCOME (LOSS)(389,280) (374,662) 2,351,984 1,588,042 NON-OPERATING REVENUES (EXPENSES) Investment income 906 - - 906 Gain (loss) on sale of property 164,163 - - 164,163 Interest expense (8,188) - - (8,188) Total non-operating revenues (expenses)156,881 - - 156,881 INCOME (LOSS) BEFORE TRANSFERS (232,399) (374,662) 2,351,984 1,744,923 TRANSFERS Transfers in 2,400,000 - - 2,400,000 Total transfers 2,400,000 - - 2,400,000 CHANGE IN NET POSITION 2,167,601 (374,662) 2,351,984 4,144,923 NET POSITION (DEFICIT), JANUARY 1 7,156,156 718,721 (4,499,181) 3,375,696 NET POSITION (DEFICIT), DECEMBER 31 9,323,757$ 344,059$ (2,147,197)$ 7,520,619$ CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF REVENES, EXPENSES, INTERNAL SERVICE FUNDS For the Year Ended December 31, 2022 AND CHANGES IN NET POSITION (See independent auditor's report.) - 146 - Page 186 of 221 FB1.Page 418 of 468 Equipment Replacement Fleet Services Insurance Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users -$ -$ 3,418,018$ 3,418,018$ Receipts from (payments for) Interfund services provided 1,117,089 3,107,440 15,585,995 19,810,524 Receipts from other agencies (4,994) 24,579 566,822 586,407 Payments to suppliers (1,071,254) (2,579,319) (77,590) (3,728,163) Payments to employees - (1,186,602) (1,095,022) (2,281,624) Payments for insurance premiums - - (19,470,627) (19,470,627) Net cash from operating activities 40,841 (633,902) (1,072,404) (1,665,465) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Interfund transfers 2,400,000 - - 2,400,000 Interfund activity (276,406) 633,902 1,072,404 1,429,900 Net cash from noncapital financing activities 2,123,594 633,902 1,072,404 3,829,900 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from sale of capital assets 164,163 - - 164,163 Acquisition and construction of capital assets (1,263,479) - - (1,263,479) Interest paid on general obligation bonds (8,188) - - (8,188) Net cash from capital and related financing activities (1,107,504) - - (1,107,504) CASH FLOWS FROM INVESTING ACTIVITIES Interest income 906 - - 906 Net cash from investing activities 906 - - 906 NET INCREASE IN CASH AND CASH EQUIVALENTS 1,057,837 - - 1,057,837 CASH AND CASH EQUIVALENTS, JANUARY 1 - - 70,000 70,000 CASH AND CASH EQUIVALENTS, DECEMBER 31 1,057,837$ -$ 70,000$ 1,127,837$ RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss)(389,280)$ (374,662)$ 2,351,984$ 1,588,042$ Adjustments to reconcile operating income (loss) to Net cash from operating activities Depreciation 1,506,351 - - 1,506,351 Changes in assets and liabilities Increase (decrease) in accounts receivable miscellaneous (4,994) - - (4,994) Prepaid expenses (700,051) - (59,300) (759,351) Inventories - (139,378) - (139,378) Compensated absences - (17,519) (12,316) (29,835) OPEB items - (21,950) - (21,950) Vouchers payable (371,185) (80,393) 12,586 (438,992) Claims payable - - (3,365,358) (3,365,358) NET CASH FROM OPERATING ACTIVITIES 40,841$ (633,902)$ (1,072,404)$ (1,665,465)$ CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS For the Year Ended December 31, 2022 (This schedule is continued on the following page.) - 147 - Page 187 of 221 FB1.Page 419 of 468 Equipment Replacement Fleet Services Insurance Total NONCASH INVESTING, CAPITAL, AND RELATED FINANCING ACTIVITIES Capital assets acquired through vouchers and retainage payable 283,613$ -$ -$ 283,613$ INTERNAL SERVICE FUNDS For the Year Ended December 31, 2022 CITY OF EVANSTON, ILLINOIS COMBINING STATEMENT OF CASH FLOWS (Continued) (See independent auditor's report.) - 148 - Page 188 of 221 FB1.Page 420 of 468 COMPONENT UNIT - PUBLIC LIBRARY Page 189 of 221 FB1.Page 421 of 468 Permanent Capital Operating Endowment Improvement ASSETS Cash and investments 2,514,418$ 4,107,524$ 704,389$ Property taxes receivable 9,006,241 - - Other receivables 95 - - Due from primary government 200,546 - - Net pension asset - IMRF - - - Capital assets not being depreciated - - - Capital assets net of accumulated depreciation - - - Total assets 11,721,300 4,107,524 704,389 DEFERRED OUTFLOWS OF RESOURCES Pension items - IMRF - - - OPEB items - - - Total deferred outflows of resources - - - Total assets and deferred outflows of resources 11,721,300$ 4,107,524$ 704,389$ LIABILITIES Current liabilities Accounts payable 175,222$ -$ -$ Accrued interest - - - Total current liabilities 175,222 - - Noncurrent liabilities Due within one year - - - Due in more than one year - - - Total noncurrent liabilities - - - Total liabilities 175,222 - - DEFERRED OUTFLOWS OF RESOURCES Pension items - IMRF - - - OPEB items - - - Unavailable property taxes 7,535,472 - - Total deferred inflows of resources 7,535,472 - - Total liabilities and deferred inflows of resources 7,710,694 - - FUND BALANCES/NET POSITION Net investment in capital assets - - - Restricted for pensions - - - Restricted for debt service - - - Restricted for capital improvements - - 704,389 Restricted for endowment - 4,107,524 - Unassigned/unrestricted (deficit)4,010,606 - - Total fund balances/net position 4,010,606 4,107,524 704,389 TOTAL FUND BALANCE/NET POSITION 11,721,300$ 4,107,524$ 704,389$ CITY OF EVANSTON LIBRARY COMPONENT UNIT EVANSTON, ILLINOIS STATEMENT OF NET POSITION AND COMBINING BALANCE SHEET December 31, 2022 - 149 - Page 190 of 221 FB1.Page 422 of 468 Statement of Debt Service Total Adjustments Net Position -$ 7,326,331$ -$ 7,326,331$ 507,913 9,514,154 - 9,514,154 - 95 - 95 2,782 203,328 - 203,328 - - 5,364,050 5,364,050 - - 311,380 311,380 - - 10,000,756 10,000,756 510,695 17,043,908 15,676,186 32,720,094 - - 663,705 663,705 - - 55,553 55,553 - - 719,258 719,258 510,695$ 17,043,908$ 16,395,444$ 33,439,352$ -$ 175,222$ -$ 175,222$ - - 19,348 19,348 - 175,222 19,348 194,570 - - 358,648 358,648 - - 6,528,417 6,528,417 - - 6,887,065 6,887,065 - 175,222 6,906,413 7,081,635 - - 4,065,223 4,065,223 - - 83,921 83,921 507,913 8,043,385 - 8,043,385 507,913 8,043,385 4,149,144 12,192,529 507,913 8,218,607 11,055,557 19,274,164 - - 4,081,234 4,081,234 - - 5,364,050 5,364,050 2,782 2,782 - 2,782 - 704,389 - 704,389 - 4,107,524 - 4,107,524 - 4,010,606 (4,105,397) (94,791) 2,782 8,825,301 5,339,887 14,165,188 510,695$ 17,043,908$ 16,395,444$ 33,439,352$ (See independent auditor's report.) - 150 - Page 191 of 221 FB1.Page 423 of 468 Permanent Capital Operating Endowment Improvement REVENUES Property taxes 7,348,375$ -$ -$ Intergovernmental Grant revenue 307,846 - - Charges for services 44,927 - - Fines and forfeits - - - Other Investment income 68,818 (1,012,208) - Donations 359,774 - - Miscellaneous 6,649 - - Total revenues 8,136,389 (1,012,208) - EXPENDITURES Current Community services 7,863,330 - - Capital outlay - - 173,737 Debt service Payment primary government - - - Principal - - - Interest and fiscal charges - - - Total expenditures 7,863,330 - 173,737 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 273,059 (1,012,208) (173,737) OTHER FINANCING SOURCES (USES) Transfer in 217,930 - - Transfer (out)- (217,930) - Total other financing sources (uses)217,930 (217,930) - NET CHANGE IN FUND BALANCE 490,989 (1,230,138) (173,737) FUND BALANCE/NET POSITION, JANUARY 1 3,519,617 5,337,662 878,126 FUND BALANCE/NET POSITION, DECEMBER 31 4,010,606$ 4,107,524$ 704,389$ STATEMENT OF ACTIVITIES AND COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND For the Year Ended December 31, 2022 CITY OF EVANSTON LIBRARY COMPONENT UNIT EVANSTON, ILLINOIS - 151 - Page 192 of 221 FB1.Page 424 of 468 Statement of Debt Service Total Adjustments Activities 506,626$ 7,855,001$ -$ 7,855,001$ - 307,846 - 307,846 - 44,927 - 44,927 - - - - - (943,390) - (943,390) - 359,774 - 359,774 - 6,649 - 6,649 506,626 7,630,807 - 7,630,807 - 7,863,330 (669,840) 7,193,490 - 173,737 (173,737) - - - - - 264,706 264,706 (264,706) - 240,283 240,283 (33,802) 206,481 504,989 8,542,056 (1,142,085) 7,399,971 1,637 (911,249) 1,142,085 230,836 - 217,930 (217,930) - - (217,930) 217,930 - - - - - 1,637 (911,249) 1,142,085 230,836 1,145 9,736,550 4,197,802 13,934,352 2,782$ 8,825,301$ 5,339,887$ 14,165,188$ (See independent auditor's report.) - 152 - Page 193 of 221 FB1.Page 425 of 468 Original and Final Budget Actual Variance Taxes Property taxes 7,252,000$ 7,348,375$ 96,375$ Intergovernmental Grant revenue 414,866 307,846 (107,020) Charges for services 150,567 44,927 (105,640) Fines and forfeits - - - Other Investment income 15,000 68,818 53,818 Donations 400,000 359,774 (40,226) Miscellaneous 10,000 6,649 (3,351) Total revenues 8,242,433 8,136,389 (106,044) General management and support 8,657,612 7,863,330 (794,282) Total expenditures 8,657,612 7,863,330 (794,282) EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (415,179) 273,059 688,238 Transfers in 415,911 217,930 (197,981) Total other financing sources (uses)415,911 217,930 (197,981) NET CHANGE IN FUND BALANCE 732$ 490,989 490,257$ FUND BALANCE, JANUARY 1 3,519,617 FUND BALANCE, DECEMBER 31 4,010,606$ REVENUES EXPENDITURES OTHER FINANCING SOURCES (USES) CITY OF EVANSTON LIBRARY COMPONENT UNIT EVANSTON, ILLINOIS SCHEDULE OF REVENUES, EXPENDITRUES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL LIBRARY OPERATING FUND For the Year Ended December 31, 2022 (See independent auditor's report.) - 153 - Page 194 of 221 FB1.Page 426 of 468 STATISTICAL SECTION This part of the City of Evanston, Illinois’ annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information displays about the City’s overall financial health. Contents Page(s) Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have been changed over time. 154-163 Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax. 164-166 Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 167-172 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 173-174 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 175-179 Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year. Page 195 of 221 FB1.Page 427 of 468 Fiscal Year 2013 2014 2015*2016 GOVERNMENTAL ACTIVITIES Net investment in capital assets 47,214$ 46,633$ 47,953$ 51,588$ Restricted 24,720 25,446 16,409 18,523 Unrestricted (13,846) (11,436) (136,007) (170,270) TOTAL GOVERNMENTAL ACTIVITIES 58,088$ 60,643$ (71,645)$ (100,159)$ BUSINESS-TYPE ACTIVITIES Net investment in capital assets 239,243$ 246,382$ 255,622$ 268,851$ Restricted 712 649 - - Unrestricted 25,484 23,563 22,785 18,928 TOTAL BUSINESS-TYPE ACTIVITIES 265,439$ 270,594$ 278,407$ 287,779$ PRIMARY GOVERNMENT Net investment in capital assets 286,457$ 293,015$ 303,575$ 320,439$ Restricted 25,432 26,095 16,409 18,523 Unrestricted 11,638 12,127 (113,222) (151,342) TOTAL PRIMARY GOVERNMENT 323,527$ 331,237$ 206,762$ 187,620$ Data Source City Finance Division *The City implemented GASB Statement No. 68 which resulted in a decrease in unrestricted net position. **The City implemented GASB Statement No. 75 which resulted in a decrease in unrestricted net position. CITY OF EVANSTON, ILLINOIS NET POSITION BY COMPONENT Last Ten Fiscal Years (accrual basis of accounting) (amounts expressed in thousands) - 154 - Page 196 of 221 FB1.Page 428 of 468 2017 2018**2019 2020 2021 2022 51,575$ 52,536$ 53,784$ 65,388$ 69,636$ 80,018$ 11,990 8,708 15,554 19,843 23,472 62,604 (164,614) (194,435) (181,451) (199,044) (164,859) (173,298) (101,049)$ (133,191)$ (112,113)$ (113,813)$ (71,751)$ (30,676)$ 278,446$ 283,981$ 289,023$ 284,516$ 289,165$ 296,945$ - - - - - 9,268 14,249 11,896 9,883 16,150 20,315 11,607 292,695$ 295,877$ 298,906$ 300,666$ 309,480$ 317,820$ 330,021$ 336,517$ 342,807$ 349,904$ 358,801$ 376,963$ 11,990 8,708 15,554 19,843 23,472 71,872 (150,365) (182,539) (171,568) (182,894) (144,544) (161,691) 191,646$ 162,686$ 186,793$ 186,853$ 237,729$ 287,144$ - 155 - Page 197 of 221 FB1.Page 429 of 468 Fiscal Year 2013 2014 2015 2016 EXPENSES Governmental activities General management and support 18,892$ 13,811$ 12,493$ 18,163$ Public safety 57,090 58,795 57,443 55,625 Public works 13,782 25,825 20,011 13,668 Health and human resource development 3,601 3,837 2,911 3,319 Recreational and cultural opportunities 16,433 9,358 14,794 14,380 Housing and economic development 11,123 12,443 10,532 21,063 Interest 377 3,919 3,757 3,779 Total governmental activities expenses 121,298 127,988 121,941 129,997 Business-type activities Water 11,193 11,977 10,748 11,450 Sewer 7,649 7,293 6,608 6,683 Solid waste 4,732 4,856 5,150 4,967 Motor vehicle parking system 8,369 7,856 7,862 8,532 Total business-type activities expenses 31,943 31,982 30,368 31,632 TOTAL PRIMARY GOVERNMENT EXPENSES 153,241$ 159,970$ 152,309$ 161,629$ PROGRAM REVENUES Governmental activities Charges for services General management and support 8,917$ 9,374$ 8,629$ 10,094$ Culture and recreation 5,236 5,360 5,572 5,560 Other activities 12,179 15,253 11,268 15,739 Operating grants and contributions 10,102 7,151 5,535 6,809 Capital grants and contributions 2,956 501 275 368 Total governmental activities program revenues 39,390 37,639 31,279 38,570 Business-type activities Charges for services Water 14,658 15,052 15,722 16,419 Sewer 13,510 12,785 12,511 13,049 Solid waste 3,651 3,971 4,004 4,031 Motor vehicle parking system 6,255 6,080 6,164 6,688 Operating grants and contributions 939 15 - 38,400 Capital grants and contributions - - - - Total business-type activities program revenues 39,013 37,903 38,401 78,587 TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES 78,403$ 75,542$ 69,680$ 117,157$ NET REVENUE (EXPENSE) Governmental activities (81,908)$ (90,349)$ (90,662)$ (91,427)$ Business-type activities 7,070 5,921 8,033 46,955 TOTAL PRIMARY GOVERNMENT NET REVENUE (EXPENSE)(74,838)$ (84,428)$ (82,629)$ (44,472)$ CITY OF EVANSTON, ILLINOIS CHANGE IN NET POSITION Last Ten Fiscal Years (amounts expressed in thousands) - 156 - Page 198 of 221 FB1.Page 430 of 468 2017 2018 2019 2020 2021 2022 20,890$ 20,016$ 19,444$ 18,630$ 19,041$ 22,825$ 61,191 80,789 56,755 83,015 58,842 70,097 24,793 22,718 26,584 18,573 16,861 20,712 3,354 3,455 2,895 3,719 3,970 3,158 14,744 14,061 11,081 1,326 9,148 11,098 7,023 9,129 6,907 20,992 11,046 10,318 3,354 4,683 5,454 5,252 4,430 5,161 135,349 154,851 129,120 151,507 123,338 143,369 12,239 12,964 12,880 13,612 14,562 14,563 6,540 6,735 6,492 6,795 6,706 6,386 4,907 4,852 5,079 5,316 5,476 5,149 8,575 9,321 9,585 8,982 8,395 8,882 32,261 33,872 34,036 34,705 35,139 34,980 167,610$ 188,723$ 163,156$ 186,212$ 158,477$ 178,349$ 8,145$ 8,985$ 8,768$ 7,267$ 8,736$ 9,403$ 5,669 6,037 6,119 4,831 6,080 6,962 12,712 11,945 10,917 12,200 12,090 16,260 5,931 5,244 5,775 9,672 10,067 9,913 325 125 8,630 2,971 4,275 937 32,782 32,336 40,209 36,941 41,248 43,475 17,588 15,642 17,789 23,934 20,900 22,926 12,478 11,920 10,780 10,242 10,374 9,638 4,061 4,083 4,668 4,618 4,969 5,324 6,530 6,621 10,640 7,289 8,090 8,889 - - - - - - - - - 383 - - 40,657 38,266 43,877 46,466 44,333 46,777 73,439$ 70,602$ 84,086$ 83,407$ 85,581$ 90,252$ (102,567)$ (122,515)$ (88,911)$ (114,566)$ (82,090)$ (99,894)$ 8,396 4,394 9,841 11,761 9,194 11,797 (94,171)$ (118,121)$ (79,070)$ (102,805)$ (72,896)$ (88,097)$ - 157 - Page 199 of 221 FB1.Page 431 of 468 Fiscal Year 2013 2014 2015 2016 GENERAL REVENUES AND OTHER CHANGES IN NET POSITION Governmental activities Taxes Property taxes 46,349$ 48,579$ 45,840$ 45,610$ Sales taxes 16,965 17,362 17,758 17,932 Intergovernmental - - - - Investment earnings 79 (258) 30 118 Miscellaneous 27,369 26,612 30,950 33,217 Transfers (2,586) 610 631 434 Total governmental activities 88,176 92,905 95,209 97,311 Business-type activities Property taxes - - - - Investment earnings 33 (156) 27 59 Gains on sale of capital assets - - - - Miscellaneous (61) - 301 (245) Transfers 2,586 (610) (631) (434) Total business-type activities 2,558 (766) (303) (620) CHANGE IN NET POSITION Governmental activities 6,268 2,556 4,547 5,884 Business-type activities 9,628 5,155 7,730 46,335 TOTAL PRIMARY GOVERNMENT CHANGE IN NET POSITION 15,896$ 7,711$ 12,277$ 52,219$ Data Source City Finance Division Last Ten Fiscal Years (amounts expressed in thousands) CITY OF EVANSTON, ILLINOIS CHANGE IN NET POSITION (Continued) - 158 - Page 200 of 221 FB1.Page 432 of 468 2017 2018 2019 2020 2021 2022 46,563$ 47,102$ 44,163$ 51,655$ 53,269$ 52,498$ 16,071 16,963 16,905 16,445 21,497 23,443 - - - - 4,800 7,659 235 778 1,669 423 74 1,334 35,011 38,786 39,051 34,123 42,242 51,246 3,797 1,480 8,203 10,219 2,270 4,790 101,677 105,109 109,991 112,865 124,152 140,970 - 410 820 1,333 1,333 1,333 114 234 565 140 (39) - - - 7 - 217 - 203 - - - 379 - (3,797) (1,480) (8,203) (10,219) (2,270) (4,790) (3,480) (836) (6,811) (8,746) (380) (3,457) (890) (17,406) 21,080 (1,701) 42,062 41,076 4,916 3,558 3,030 3,015 8,814 8,340 4,026$ (13,848)$ 24,110$ 1,314$ 50,876$ 49,416$ - 159 - Page 201 of 221 FB1.Page 433 of 468 Fiscal Year 2013 2014 2015 2016 GENERAL FUND Nonspendable -$ -$ 118$ -$ Assigned 6,362 5,347 5,672 5,046 Unassigned 10,001 9,636 4,914 6,622 TOTAL GENERAL FUND 16,363$ 14,983$ 10,586$ 11,668$ ALL OTHER GOVERNMENTAL FUNDS Nonspendable 407$ 1,430$ 2,158$ -$ Restricted 25,359 26,003 16,409 18,523 Committed 3,507 3,540 2,556 2,996 Assigned 8,372 10,467 5,517 7,668 Unassigned (149) (153) (221) (252) TOTAL ALL OTHER GOVERNMENTAL FUNDS 37,496$ 41,287$ 26,419$ 28,935$ Data Source City Finance Division CITY OF EVANSTON, ILLINOIS FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years (amounts expressed in thousands) - 160 - Page 202 of 221 FB1.Page 434 of 468 2017 2018 2019 2020 2021 2022 300$ 310$ 415$ 220$ 125$ 103$ 4,180 4,303 4,330 1,573 1,807 3,345 8,868 9,242 11,145 16,882 31,739 57,675 13,348$ 13,855$ 15,890$ 18,675$ 33,671$ 61,123$ -$ -$ -$ -$ -$ -$ 11,418 25,651 15,933 19,457 27,151 22,962 - - - - - - 12,301 17,065 20,306 13,324 12,910 7,762 (204) (227) (226) (215) (207) (336) 23,515$ 42,489$ 36,013$ 32,566$ 39,854$ 30,388$ - 161 - Page 203 of 221 FB1.Page 435 of 468 Fiscal Year 2013 2014 2015 2016 REVENUES Taxes 78,254$ 77,933$ 75,747$ 76,047$ Licenses, fees, and permits 10,617 14,503 12,184 17,933 Special assessments 275 167 8,312 169 Intergovernmental 27,844 24,300 3,554 24,886 Charges for services 7,723 7,793 23,834 8,791 Fines and penalties 3,449 3,358 148 3,612 Investment earnings 94 89 30 118 Other revenues 1,906 1,791 1,722 3,892 Total revenues 130,162 129,934 125,531 135,448 EXPENDITURES General management and support 17,611 13,314 13,444 17,064 Public safety 56,431 59,425 59,654 62,252 Public works 11,982 19,821 19,815 13,477 Health and human development 3,601 3,837 3,141 3,021 Recreation and cultural opportunities 14,775 10,524 11,087 11,894 Housing and economic development 11,305 9,348 13,292 10,477 Capital outlay 5,948 6,286 9,151 9,953 Debt service Principal 34,259 10,040 20,833 19,661 Interest 4,996 4,411 4,413 4,276 Fiscal agent fees 127 43 16 14 Total expenditure 161,035 137,049 154,846 152,089 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (30,873) (7,115) (29,315) (16,641) OTHER FINANCING SOURCES (USES) Proceeds from borrowing 34,982$ 9,989$ 22,377$ 19,652$ Payment to escrow agent - - - - Transfers in 8,182 9,202 10,308 16,011 Transfers (out)(11,879) (9,665) (9,315) (15,542) Total other financing sources (uses)31,285 9,526 23,370 20,121 NET CHANGE IN FUND BALANCES 412$ 2,411$ (5,945)$ 3,480$ DEBT SERVICE AS A PERCENTAGE OF NONCAPITAL EXPENDITURES 25.31%11.05%17.33%17.62% Data Source City Finance Division CITY OF EVANSTON, ILLINOIS CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years (amounts expressed in thousands) - 162 - Page 204 of 221 FB1.Page 436 of 468 2017 2018 2019 2020 2021 2022 78,157$ 81,281$ 78,645$ 82,567$ 92,738$ 98,538$ 13,358 11,664 10,012 11,853 11,033 12,562 260 199 230 185 109 318 22,627 23,004 25,278 27,592 38,587 43,756 8,713 10,053 8,925 7,879 10,762 14,549 3,468 3,765 5,108 2,983 3,644 3,790 235 778 1,669 423 74 1,334 3,843 5,220 12,130 6,105 6,184 4,810 130,661 135,964 141,997 139,587 163,131 179,657 18,152 18,330 19,206 18,767 19,708 24,065 64,347 65,533 65,821 66,970 67,159 66,387 14,041 22,069 15,848 18,787 20,930 23,663 3,111 3,142 2,989 3,749 4,473 4,781 12,371 12,789 12,247 9,351 11,036 11,352 7,225 9,006 6,567 9,043 10,372 11,432 14,953 11,399 39,796 12,389 2,480 6,676 24,253 17,557 10,166 9,988 9,311 10,054 4,040 4,536 5,749 5,643 5,604 5,642 2 537 274 214 172 7 162,495 164,898 178,663 154,901 151,245 164,059 (31,834) (28,934) (36,666) (15,314) 11,886 15,598 26,558$ 46,892$ 23,976$ 18,576$ 12,954$ -$ - - - (12,143) (3,975) - 17,428 20,698 14,405 15,633 10,831 12,292 (15,893) (19,174) (6,156) (7,414) (9,411) (9,903) 28,093 48,416 32,225 14,652 10,399 2,389 (3,741)$ 19,482$ (4,441)$ (662)$ 22,285$ 17,987$ 19.18%14.39%11.62%11.40%10.45%10.56% - 163 - Page 205 of 221 FB1.Page 437 of 468 CITY OF EVANSTON, ILLINOIS Equalized Assessed Value and Actual Value of Taxable Property Last Ten Levy Years Levy Total Total Total Year Residential Farm Commercial Industrial Railroad Equalized Actual Tax Ended Property Property Property Property Property Assessed Value Value Rate 2012 1,944,932,067$ 15,956$ 462,671,239$ 106,007,084$ 995,206$ 2,514,621,552$ 7,543,864,656$ 1.551 2013 1,653,524,481 15,956 452,108,891 94,820,879 1,226,831 2,201,697,038 6,605,091,114 1.760 2014 1,792,383,435 15,467 416,165,953 34,726,327 1,278,793 2,244,569,975 6,733,709,925 1.766 2015 1,751,252,888 15,467 410,670,248 32,549,681 1,533,241 2,196,021,525 6,588,064,575 1.762 2016 2,151,672,082 15,467 483,830,858 33,333,491 1,559,871 2,670,411,769 8,011,235,307 1.501 2017 2,178,182,897 15,467 527,589,667 32,680,857 1,591,232 2,740,060,120 8,220,180,360 1.490 2018 2,150,065,734 15,467 537,739,734 31,050,996 1,708,983 2,720,580,914 8,161,742,742 1.570 2019 2,653,214,356 15,467 742,361,383 34,692,634 1,864,707 3,432,148,547 10,296,445,641 1.413 2020 2,686,706,545 15,467 735,655,726 37,326,126 1,943,606 3,461,647,470 10,384,942,410 1.452 2021 2,492,953,368 15,467 690,224,247 35,719,445 1,943,606 3,220,856,133 9,662,568,399 1.518 Note: Source: Illinois Department of Revenue and Cook County Clerk's Office Property is reassessed once every three years.Equalized Assessed value is approximately 1/3 of actual value.Tax rates are per $100 of equalized assessed value. - 164 -Page 206 of 221FB1.Page 438 of 468 CITY OF EVANSTON, ILLINOIS Principal Property Taxpayers Current Year and Nine Years Ago Percentage Percentage Total of Total City Total of Total City Equalized Assessed Taxable Equalized Assessed Taxable Tax Payer Value (EAV)Rank EAV Tax Payer Value (EAV)Rank EAV Orrington TT LLC Golub 35,122,432$ 1 1.09%Grubb & Ellis 23,750,814$ 1 0.87% Rotary International 32,617,561 2 1.01%Rotary International 19,957,955 2 0.73% FSP 909 Davis Street 30,186,726 3 0.94%Lowe Enterprises 19,687,132 3 0.72% 900 950 Church Street 19,070,184 4 0.59%Church Street Plaza 17,812,119 4 0.65% TIAA PK Evanston INC 17,653,291 5 0.55%NNN Church Street Office Center 13,041,620 5 0.48% MB Sherman Highlands 16,772,338 6 0.52%Evanston Hotel Assoc.11,605,700 6 0.43% FDS/David Alperstein 15,849,187 7 0.49%Inland 10,956,173 7 0.40% 1890 Maple LLC 15,780,077 8 0.49%Church & Chicago Limited Partnership 10,825,746 8 0.40% 500 Davis Owner LLC 14,330,695 9 0.44%Northshore University Healthcare 10,417,651 9 0.38% Azurri of Evanston 13,321,070 10 0.41%Paradigm Tax Group 9,005,460 10 0.33% Total 210,703,561$ 6.54% Total 147,060,370$ 5.39% Total EAV 3,220,856,133$ Total EAV 2,727,367,573$ Source: Cook County 2021 Levy 2012 Levy - 165 -Page 207 of 221FB1.Page 439 of 468 CITY OF EVANSTON, ILLINOIS Property Tax Levies and Collections Last Ten Levy Years Tax Taxes Levied Collected Receipts Collections Total Collected to Date Levy for the Percentage in Subsequent Percentage Year Fiscal Year Amount of Levy Years Amount of Levy 2013 43,869,798$ 42,762,685$ 97.48%338,420$ 43,101,105$ 98.25% 2014 45,557,079 44,280,493 97.20%270,619 44,551,112 97.79% 2015 46,394,914 44,974,845 96.94%205,607 45,180,452 97.38% 2016 47,538,529 46,723,672 98.29%97,249 46,820,921 98.49% 2017 48,161,247 46,866,198 97.31%197,415 47,063,613 97.72% 2018 49,712,625 49,032,839 98.63%217,133 49,249,972 99.07% 2019 55,139,563 54,616,777 99.05%186,248 54,803,025 99.39% 2020 55,711,545 55,836,792 100.22%538,227 56,375,019 101.19% 2021 55,711,545 57,100,401 102.49%531,709 57,632,110 103.45% 2022 55,711,545 See Note See Note See Note See Note See Note Note: Levy Year 2022 is collected through December 31, 2023 Source: City Finance Division - 166 - Page 208 of 221 FB1.Page 440 of 468 CITY OF EVANSTON, ILLINOIS Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years (2)Net Gross (3)General (1)General Debt Debt Net Debt to Debt to Obligation Fiscal Equalized Obligation Service Payable General Total Equalized Total Bonded Year Assessed Bonded Monies From Other Obligation Personal Assessed Personal Debt Ended Population Valuation Debt Available Revenues Debt Income Valuation Income Per Capita 2013 74,619 2,514,621,552$ 153,460,742$ 12,520,761$ 40,042,921$ 100,897,060$ 3,113,477,775$ 6.10%4.93%1,352.16 2014 75,570 2,201,697,038 150,421,841 12,209,139 34,614,357 103,598,345 3,262,734,750 6.83%4.61%1,370.89 2015 75,570 2,244,569,975 149,352,238 438,453 37,651,325 111,262,460 3,124,063,800 6.65%4.78%1,472.31 2016 75,603 2,196,021,525 147,017,512 745,997 34,547,933 111,723,582 3,235,052,370 6.69%4.54%1,477.77 2017 75,472 2,670,411,769 148,627,212 241,781 37,104,152 111,281,279 3,316,617,040 5.57%4.48%1,474.47 2018 75,557 2,740,060,120 178,238,427 417,987 39,701,503 138,118,937 3,472,297,492 6.50%5.13%1,828.01 2019 73,473 2,720,580,914 195,456,220 417,431 42,263,176 152,775,613 3,800,243,979 7.18%5.14%2,079.34 2020 73,473 3,432,148,547 199,878,623 721,459 38,634,626 160,522,538 3,800,243,979 5.82%5.26%2,184.78 2021 77,517 3,461,647,470 196,907,459 8,675,881 37,196,303 151,035,275 4,193,335,350 5.69%4.70%1,948.41 2022 77,517 3,220,856,133 184,620,461 8,478,464 35,881,685 140,260,312 4,466,994,642 5.73%4.13%1,809.41 Notes: (1) (2)Excludes limited purpose special service district bonds. (3) (4)2022 data not available for Personal Income or Census Data, so 2021 data was used Source: Cook County and City Finance Division Equalized assessed values do not include tax increment financing district incremental equalized assessed values. These amounts include the general obligation bonds that are being repaid from the Water Fund, Solid Waste Fund, Sewer Fund, Motor Vehicle Parking System Fund, Howard Hartrey Tax Increment District, Washington National Tax Increment District, and Special Assessment Fund. - 167 -Page 209 of 221FB1.Page 441 of 468 CITY OF EVANSTON, ILLINOIS Ratio of Outstanding Debt by Type Last Ten Fiscal Years (2) Fiscal General Special General Water Total Percentage (1) Year Obligation Service District Obligation Revenue IEPA Primary of Personal Per Ended Bonds Bonds Capital Lease Bonds Bonds Loans Government Income Capita 2013 120,915,723$ 1,175,000$ -$ 31,370,019$ 305,000$ 64,658,382$ 218,424,124$ 7.02%2,890$ 2014 119,060,744 795,000 - 30,566,097 - 58,412,659 208,834,500 6.40%2,763 2015 117,035,540 405,000 - 31,911,608 - 51,901,172 201,253,320 6.44%2,673 2016 116,091,162 - - 30,926,350 - 45,256,237 192,273,749 5.94%2,543 2017 122,151,162 - - 26,476,050 - 40,328,108 188,955,320 5.70%2,504 2018 151,056,754 - - 27,182,674 - 34,921,821 213,161,249 6.14%2,821 2019 164,873,935 - - 30,582,285 - 40,691,551 236,147,771 6.21%3,125 2020 161,243,997 - - 38,634,626 - 43,407,478 243,286,101 5.80%3,214 2021 159,711,156 - - 37,196,303 - 40,272,232 237,179,691 5.66%3,036 2022 148,738,775 - - 35,881,686 47,503,827 232,124,288 5.20%2,972 Notes: (1) (2) Source: City Finance Division Governmental Activities Business- Type Activities See the Schedule of Demographics and Economic Statistics for personal income and population data. Details regarding the City's outstanding debt can be found in the notes to the financial statements. - 168 -Page 210 of 221FB1.Page 442 of 468 Percentage of Debt The City's Total Applicable Share of Debt Outstanding to the City (1) Direct debt - bonds, notes, and contracts outstanding 148,738,775$ 100.00%148,738,775$ Other bonded debt by taxing body High School District 202 23,365,000 100.00%23,365,000 School District 65 64,886,167 91.55%59,402,030 Community College District 535 47,200,000 13.44%6,343,617 Cook County 2,596,351,750 2.06%53,357,003 Cook County Forest Preserve District 122,255,000 2.06%2,512,433 Metropolitan Water Reclamation District 2,181,154,590 2.09%45,606,613 Skokie Park District 19,819,679 0.84%166,008 Total Overlapping Debt 5,055,032,186 190,752,703 Total Direct and Overlapping Debt 5,203,770,961$ 339,491,478$ (Less Debt Supported by Other Sources) Note: Overlapping debt calculated based on the pro rata EAV. Source: Bonds Statement CITY OF EVANSTON, ILLINOIS Direct and Overlapping Governmental Activities Debt As of December 31, 2022 - 169 - Page 211 of 221 FB1.Page 443 of 468 The City is a home rule municipality. To date, the Illinois General Assembly has set no limits for home rule municipalities. CITY OF EVANSTON, ILLINOIS Legal Debt Margin December 31, 2022 Chapter 65, Section 5/8-5-1 of the Illinois Compiled Statutes governs computation of the legal debt margin. “The General Assembly may limit by law the amount and require referendum approval of debt to be incurred by home rule municipalities,payable from ad valorem property tax receipts,only in excess of the following percentages of the assessed value of its taxable property...(2)if its population is more than 25,000 and less than 500,000 an aggregate of one percent...indebtedness which is outstanding on the effective date (July 1,1971)of this constitution or which is thereafter approved by referendum...shall not be included in the foregoing percentage amounts.” - 170 - Page 212 of 221 FB1.Page 444 of 468 CITY OF EVANSTON, ILLINOIS Pledged-Revenue Coverage Last Ten Fiscal Years Utility Less:Net Fiscal Year Service Operating Available Ended Charges Expenses Resources Principal Interest Coverage 2013 14,657,748$ 8,175,707$ 6,482,041$ 290,000$ 19,688$ 20.93 2014 15,051,732 7,938,838 7,112,894 305,000 6,672 22.82 2015 NA NA NA - - NA 2016 NA NA NA - - NA 2017 NA NA NA - - NA 2018 NA NA NA - - NA 2019 NA NA NA - - NA 2020 NA NA NA - - NA 2021 NA NA NA - - NA 2022 NA NA NA - - NA The City has no revenue bonds outstanding after December 31, 2014. Source: Various City departments Water Revenue Bonds Debt Service Note:Detail regarding the City's outstanding debt can be found in the notes to the financial statements. Operating expenses do not include interest, depreciation, or amortization expense. * - 171 - Page 213 of 221 FB1.Page 445 of 468 CITY OF EVANSTON, ILLINOIS Principal Employers Current Year and Nine Years Ago Employer Employees %Rank Employer Employees %Rank Northwestern University 6,500 39%1 Northwestern University 10,858 51%1 Northshore University Health System 4,788 28%2 Evanston Northwestern Healthcare 4,377 21%2 Evanston School District 65 1,511 9%3 Evanston School District 65 1,550 7%3 City of Evanston 819 5%5 St. Francis Hospital 1,176 6%4 Presence Saint Francis Hospital 800 5%4 City of Evanston 828 4%5 School District 202 640 4%6 Presbyterian Homes/McGaw Care 622 3%6 Rotary International 549 3%7 School District 202 544 3%7 ZS Associates 517 3%8 Rotary International 535 3%8 West Minster Pl., McGaw Care Center 455 3%9 Jewel/Osco Food Stores 418 2%9 C.E. Neifhoff & Co.290 2%10 C.E. Neihoff & Co.415 2%10 Total 16,869 Total 21,323 Source: City Economic Development Division 2022 2013 - 172 -Page 214 of 221FB1.Page 446 of 468 CITY OF EVANSTON, ILLINOIS Demographic and Economic Statistics Last Ten Years Per Education Total Capita % of Population Calendar Personal Personal Median with HS Diploma School Unemployment Year Population Income Income Age or Higher Enrollment Rate 2013 74,619 3,113,477,775$ 41,725$ 34.4 93.9%10,293 6.7% 2014 75,570 3,262,734,750 43,175 34.4 93.9%10,429 4.2% 2015 75,570 3,124,063,800 41,340 34.4 93.9%11,088 4.5% 2016 75,603 3,235,052,370 42,790 35.2 94.0%12,104 4.3% 2017 75,472 3,316,617,040 43,945 35.3 94.0%12,026 3.9% 2018 75,557 3,472,297,492 45,956 36.0 93.4%10,899 3.1% 2019 73,473 3,800,243,979 51,723 35.1 99.7%11,601 3.7% 2020 78,110 4,193,335,350 53,685 36.2 94.2%11,132 3.7% 2021 77,517 4,466,994,642 57,626 36.2 95.4%11,132 5.8% Note: 2022 data not available - 173 - Page 215 of 221 FB1.Page 447 of 468 CITY OF EVANSTON, ILLINOIS Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Function/Program General Government City Clerk 2.20 2.20 2.00 2.00 2.00 1.00 2.00 1.00 2.00 3.00 City Manager's Office 12.00 14.00 13.00 28.50 32.00 30.00 27.50 28.50 28.50 30.50 Legal 8.00 7.00 8.00 8.00 4.50 4.50 4.50 4.50 4.50 7.00 Administrative Services 59.00 49.00 51.00 57.20 57.70 55.70 53.10 54.10 54.50 58.00 Community Development 24.00 21.00 19.00 21.50 26.25 22.00 23.50 25.75 30.15 27.45 Police 220.00 227.00 227.00 225.50 225.80 220.00 217.00 216.00 201.00 201.00 Fire 106.00 110.00 110.00 110.00 110.00 110.00 110.00 110.00 110.00 110.00 Human and Health Services 20.00 21.10 22.10 21.10 21.10 21.75 17.75 8.75 8.75 13.25 Parks and Recreation 69 69.64 74.23 77.13 78.83 76.13 75.46 69.08 69.21 73.71 Public Works 97 108.45 107.45 84.25 84.25 72.5 70.00 71.00 69.00 78.50 Total General Government 617.20 629.39 633.78 635.18 642.43 613.58 600.81 588.68 577.61 602.41 Library 63.00 63.13 66.45 66.87 73.88 71.05 69.81 78.45 78.04 79.58 Neighborhood Stabilization Program 1.00 1.31 0.50 0.45 0.3 0.15 - - - - Housing Rehabilitation - - 1.75 1.75 1.75 1.75 1.75 1.50 1.43 1.35 - - - - - - - 17.90 17.90 17.00 General Assistance Fund - - 4.00 4.00 4.00 4.25 4.25 4.25 4.25 4.25 HOME Fund - - 0.40 0.50 0.50 0.35 0.35 0.35 0.73 0.70 Emergency Telephone System 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 6.00 6.00 CDBG 3.00 2.60 2.60 2.80 2.50 2.75 2.90 4.40 2.90 5.60 Economic Development Fund 5.00 6.25 6.25 - - - - - - - Capital Improvements Fund - - - - - 4.50 4.50 4.50 4.50 - Parking Fund 15.50 15.50 15.50 15.50 15.50 18.00 19.00 17.00 16.50 16.00 Water 40.00 42.50 44.50 44.50 44.50 45.75 45.25 46.25 47.75 48.25 Sewer 11.00 13.33 11.33 11.33 11.33 12.25 12.25 12.25 12.75 11.75 Solid Waste 8.00 9.66 9.66 9.66 9.66 10.5 11.50 13.50 13.50 15.50 Fleet Services 10.00 12.00 12.50 12.50 12.00 9.50 9.90 9.90 10.00 11.00 Insurance Fund 4.00 5.00 5.00 5.00 5.50 5.50 5.50 5.50 5.50 - Total Other Functions 164.50 176.28 185.44 179.86 186.42 191.3 191.96 220.75 221.75 216.98 Total All Funds 781.70 805.67 819.22 815.04 828.85 804.88 792.77 809.43 799.36 819.39 Source: City of Evanston HR Division Human Services Fund - 174 -Page 216 of 221FB1.Page 448 of 468 CITY OF EVANSTON, ILLINOIS Property Tax Rates per $100 - Direct and Overlapping Governments Last Ten Levy Years 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 City of Evanston*1.551 1.760 1.766 1.800 1.536 1.524 1.604 1.446 1.452 1.518 Consolidated Elections - 0.031 - 0.034 - 0.031 - 0.030 - Cook County 0.531 0.560 0.568 0.552 0.533 0.496 0.489 0.454 0.453 0.446 Cook County Forest Preserve District 0.063 0.069 0.069 0.069 0.063 0.062 0.060 0.059 0.058 0.058 Metropolitan Water Reclamation District 0.370 0.417 0.430 0.426 0.406 0.402 0.396 0.389 0.378 0.382 North Shore Mosquito Abatement District 0.010 0.007 0.011 0.012 0.010 0.010 0.010 0.009 0.009 0.009 Evanston Township 0.010 0.053 - -- - - - - Community College 535 0.219 0.256 0.258 0.271 0.231 0.232 0.246 0.221 0.227 0.252 School District 202 2.308 2.689 2.659 2.792 2.332 2.329 2.462 2.024 2.072 2.286 School District 65 3.149 3.671 3.686 3.810 3.676 3.673 3.891 3.185 3.258 3.593 Total Tax Rate for Property not in Park District or Special Service District 8.211 9.513 9.447 9.766 8.787 8.759 9.158 7.817 7.907 8.544 Percent of Total Tax Rate Levied by City of Evanston 18.89%18.50%18.69%18.43%17.48%17.40%17.51%18.50%18.36%17.77% *City of Evanston rate includes General Assistance beginning in 2014. Does not include Evanston Public Library. Note: 2022 data not available Source: Cook County Assessor's office Government Unit - 175 -Page 217 of 221FB1.Page 449 of 468 CITY OF EVANSTON, ILLINOIS Water Sold by Type of Customer Last Ten Fiscal Years (in 100 cubic feet) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Type of Customer Residential 2,189,588$ 2,065,980$ 2,098,160$ 2,057,713$ 2,285,759$ 2,344,636$ 2,208,023$ 2,058,029$ 2,098,289$ 1,946,416$ Industrial 12,392 11,627 10,772 9,808 12,777 16,405 14,182 1,111,151 10,589 9,233 Commercial 1,105,077 1,036,034 1,045,791 1,061,080 1,115,236 1,083,414 1,154,229 815,275 925,927 919,082 Government 61,908 53,732 55,485 57,965 67,547 72,062 69,065 38,856 27,900 18,442 Total 3,368,965$ 3,167,373$ 3,210,208$ 3,186,566$ 3,481,319$ 3,516,517$ 3,445,499$ 4,023,311$ 3,062,705$ 2,893,173$ Total direct rate per 100 cubic feet 1.80$ 1.98$ 2.18$ 2.18$ 2.31$ 2.47$ 2.74$ 2.74$ 2.89$ 3.17$ Source: City of Evanston Public Works Agency - 176 -Page 218 of 221FB1.Page 450 of 468 CITY OF EVANSTON, ILLINOIS Water Sold by Major Customers Last Ten Fiscal Years 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Type of Customer Evanston residents/businesses 5,915,560$ 6,301,307$ 6,975,785$ 6,820,350$ 7,280,260$ 7,640,457$ 8,235,089$ 8,613,315$ 8,636,384$ 9,085,988$ Village of Skokie 2,772,424 2,805,425 2,854,684 2,941,912 3,651,338 5,773,487 5,572,511 2,489,520 3,491,947 3,335,672 Northwest Water Commission 5,183,425 5,074,770 5,183,391 5,695,812 5,898,670 5,963,424 5,416,394 5,549,357 5,670,328 6,625,624 Morton Grove and Niles - - - - - 19,830 1,075,089 1,918,954 1,813,040 2,077,157 Village of Lincolnwood - - - - - - - 352,370 509,932 931,224 Total 13,871,409$ 14,181,502$ 15,013,860$ 15,458,074$ 16,830,268$ 19,397,198$ 20,299,083$ 18,923,515$ 20,121,631$ 22,055,665$ Source: City Utilities Department - 177 -Page 219 of 221FB1.Page 451 of 468 CITY OF EVANSTON, ILLINOIS Operating Indicators by Function/Programs Last Ten Years 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Function/Program Police Violent offenses 131 97 80 130 122 140 73 88 96 114 Property offenses 1,980 1,959 1,872 1,681 1,777 1,708 1,979 1,481 2,453 2,910 911 calls received 42,551 44,177 46,749 42,763 38,525 36,642 39,357 38,279 40,924 39,634 Fire Emergency responses 9,373 9,617 9,630 10,267 10,058 10,014 10,256 9,091 9,867 11,083 Fires extinguished 129 120 99 114 90 111 69 77 89 105 Inspections 660 740 760 760 1,267 1,275 446 728 850 900 EMS Responses (reported beginning 2016)- - - 6,441 6,456 6,419 6,678 5,912 6,529 7,542 Other Public Works Street resurfacing (estimated miles)3.4 4.9 2.7 2.9 2.9 2.9 1.9 2.9 2.65 2.65 Parks and Recreation Athletic field usage (hours)16,367 16,270 15,531 27,426 22,920 24,263 22,054 8,749 17,287 18,868 Picnic permits issued 445 448 404 229 652 572 641 94 644 650 Library Volumes in collection (online & physical materials)400,034 401,300 481,626 534,533 540,696 514,756 562,567 535,527 424,619 654,134 Total volumes borrowed 1,056,243 1,074,972 1,071,401 1,078,653 1,039,585 1,207,419 1,191,600 699,631 1,139,779 964,682 Water New connections - 18 9 3 3 7 15 8 10 7 Water main breaks 51 70 23 28 28 32 28 29 40 39 Average daily consumption (millions of gallons)35.81 36.79 36.63 39.645 39.645 41.122 43.151 46.50 48.30 46.00 Peak daily consumption (millions of gallons)56.95 48.91 50.59 55.084 55.084 55.291 60.248 62.63 66.50 60.76 Note: Indicators are not available for general government functions - 178 -Page 220 of 221FB1.Page 452 of 468 CITY OF EVANSTON, ILLINOIS Capital Assets Statistics by Function Last Ten Years 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Function/Program Police Number of stations 1 1 1 1 1 1 1 1 1 1 Budgeted sworn officers 164 164 164 165 165 165 166 154 153 153 Fire Stations 5 5 5 5 5 5 5 5 5 5 Other Public Works Streets (miles)147 147 147 147 147 147 147 147 147 147 Streetlights 5,641 5,641 5,641 5,736 5,736 5,736 5,641 5,641 5,675 5,675 Parks and Recreation Acreage 290 290 290 290 290 290 290 290 290 290 Playgrounds 51 51 51 51 51 60 60 60 60 60 Baseball/softball diamonds 18 18 18 18 18 13 16 16 16 16 Soccer/football fields 27 27 27 27 27 27 27 27 27 27 Community centers 5 5 6 6 7 7 7 7 7 7 Water Water mains (miles)157 157 156.4 155.6 155.6 155.8 157.5 156.2 156.0 156.0 Fire hydrants 1,399 1,477 1,484 1,490 1,490 1,508 1,511 1,501 1,522 1,531 Storage capacity (millions of gallons)22 22 22 22 22 22 22 22 22 22 Note: No capital asset indicators are available for the general government or library function Source: Various City departments; Budget Source: City Finance division - 179 -Page 221 of 221FB1.Page 453 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Hitesh Desai, Chief Financial Officer/Treasurer CC: Clayton Black, Budget Manager Subject: FY 2023 Mid-Year Financial Report Date: September 11, 2023 Recommended Action: For Discussion Council Action: For Discussion Summary: Staff will be presenting a midyear FY 2023 financial update covering fund balances, expenses, and projected revenues. Legislative History: The 2023 mid-year financial update was discussed at the August 29, 2023 Finance & Budget Committee meeting. Attachments: 2023 Mid-Year Financial Update FB2.Page 454 of 468 City Manager’s Office 1 2023 Mid-Year Financial Update August 29, 2023Page 2 of 13FB2.Page 455 of 468 City Manager’s Office 2 2023 Mid-Year Summary General Fund •YTD Revenue through June •$66,304,324 = 52% of budget •YTD Expenses through June •$68,884,366 = 54% of budget •YTD Net = ($2,580,042) •Fund Balance as of June 30, 2023, is $55,325,557 or 43% of budgeted expenses.Page 3 of 13FB2.Page 456 of 468 City Manager’s Office 3 •Most shared State revenues are trending near 2022 levels. •Sales Tax (3%) and Home Rule Taxes (4%) trending up in 2023 compared to 2022 actuals through May. •Income Taxes down 7% in 2023 compared to 2022 actuals through July. •Personal Property Replacement Taxes (PPRT) are down 17% compared to 2022 actuals through July. •IML and IDOR are projecting a 29% decrease to PPRT for July 2023 through June 2024. •Real Estate Transfer Taxes are down 29% compared to 2022 actuals through July. •The first $3 million collected is deposited in the Reparations Fund. •Several local revenues on pace to meet or exceed budget including Recreation Program Fees, Building Permits, Ticket Fines-Parking, GEMT, and Ambulance Fees. 2023 Mid-Year Summary General Fund RevenuesPage 4 of 13FB2.Page 457 of 468 City Manager’s Office 4 *2023 Actual is as of 8/11/23. 2023 Mid-Year Summary General Fund Revenues Row Labels 2022 Actual 2023 Actual 2023 Budget 2023 Low Projection 2023 High Projection STATE INCOME TAX 12,826,057 6,859,738 11,500,000 11,500,000 11,900,000 SALES TAX - BASIC 12,987,309 5,821,421 11,000,000 12,500,000 13,300,000 SALES TAX - HOME RULE 10,455,926 4,366,888 8,000,000 10,000,000 10,800,000 RECREATION PROGRAM FEES 6,883,690 4,091,861 5,371,375 6,900,000 6,900,000 BUILDING PERMITS 7,000,238 2,719,473 4,225,100 4,750,000 5,250,000 WHEEL TAX 2,804,272 254,903 3,100,000 2,800,000 2,800,000 TICKET FINES - PARKING 3,581,580 1,711,650 3,000,000 3,000,000 3,100,000 LIQUOR TAX 3,291,166 1,996,221 3,000,000 3,100,000 3,100,000 ELECTRIC UTILITY TAX 2,925,798 1,355,759 2,900,000 2,900,000 2,900,000 STATE USE TAX 3,165,654 1,447,841 2,650,000 3,200,000 3,200,000 PARKING TAX 2,952,826 1,444,216 2,600,000 2,900,000 2,900,000 PERSONAL PROPERTY REPLACEMENT TAX 5,516,675 1,913,508 2,855,000 4,000,000 4,305,000 GEMT SERVICE REVENUE 3,359,575 1,205,169 2,000,000 2,500,000 2,500,000 NATURAL GAS UTILITY TAX 1,987,378 1,297,064 1,400,000 1,850,000 1,850,000 MUNICIPAL HOTEL TAX 2,166,476 1,364,518 1,300,000 2,250,000 2,250,000 REAL ESTATE TRANSFER TAX*5,496,306 - 750,000 350,000 750,000 PENSION PROPERTY TAXES 20,313,549 10,805,736 19,990,105 19,990,105 19,990,105 PROPERTY TAXES 8,759,074 5,135,869 9,057,297 9,057,297 9,057,297 ALL OTHER GENERAL FUND REVENUES 26,401,662 13,861,550 22,953,283 24,121,183 24,121,183 TOTAL 142,875,211$ 67,653,384$ 117,652,160$ 127,668,585$ 130,973,585$ Difference 10,016,425$ 13,321,425$ Page 5 of 13FB2.Page 458 of 468 City Manager’s Office 5 Item Cost Use of Fund Balance to Balance 2023 General Fund ($10,085,454) Item Cost Cover Overage on Animal Shelter Project ($1,500,000) Cover Overage on Skate Park Project ($92,266) Cover Overage on Oakton Corridor Project ($806,960) Cover Overage due to Inflation on Main St Project ($865,000) Cover Overage on 2023 Water Main Improvement ($137,792) Cover Unbudgeted Ambulance Purchase ($237,001) Higher than Budgeted Wage Increase (Fire)($1,400,000) Higher than Budgeted Wage Increase (Police)($1,600,000) ($6,639,019) Budgeted Approved Additional Spending Item Cost Higher than Budgeted AFSCME Wage Increases (Note that a 4.5% increase was budgeted)(~$1,350,000) Higher than Budgeted Non-Union Wage Increases (~$700,000) Likely 2023 Mid-Year Summary General Fund ExpensesPage 6 of 13FB2.Page 459 of 468 City Manager’s Office 6 Item Cost Transfer to CIP Fund per Policy and/or Reduce/Delay GO Bonds ($5,000,000) Reconsider Increasing GF Fund Reserve Policy to 20%($4,000,000) Transfer to Insurance Fund per Fund Balance Policy ($3,000,000) Cover Overages due to Inflation on Future CIP Projects ($2,000,000) Transfer to Parking Fund per Fund Balance Policy ($1,000,000) Potential 2023 Mid-Year Summary General Fund ExpensesPage 7 of 13FB2.Page 460 of 468 City Manager’s Office 7 Approved/Potential Uses of General Fund Reserves Impact on Fund Balance FY 2023 Budget FY 2023 Low Projection FY 2023 High Projection Beginning Fund Balance $57,802,485 $57,802,485 $57,802,485 Revenues $117,652,160 $127,668,585 $130,973,585 Expenses ($127,737,614)($127,737,614)($127,737,614) Approved Uses of GF Fund Balance $ -($6,639,019)($6,639,019) Higher than Budgeted Wage Increases (AFSCME)$ -($1,350,000)($1,350,000) Higher than Budgeted Wage Increases (Non-Union)$ -($700,000)($700,000) Surplus/(Deficit)($10,085,454)($8,758,048)($5,453,048) Projected Ending Fund Balance $47,717,031 $49,044,437 $52,349,437 Required Fund Balance $21,204,444 $22,646,821 $22,646,821 Remaining Fund Balance Excess/(Shortfall)$26,512,587 $26,397,616 $29,702,616 Potential Uses of GF Fund Balance (Prev. Slide)0 ($15,000,000)($15,000,000) Projected Ending Fund Balance $47,717,031 $34,044,437 $37,349,437 Required Fund Balance $21,204,444 $22,646,821 $22,646,821 Remaining Fund Balance Excess/(Shortfall)$0 $11,397,616 $14,702,616 *Note the audited beginning fund balance is $57,802,485, of which $2,119,313 is assigned.Page 8 of 13FB2.Page 461 of 468 City Manager’s Office 8 •Revenues have likely peaked given current inflationary trends. •Contractual and Non-Union Wage Increases •More than $10 million in increases to salaries in 2024 compared to 2023 budget given approved collective bargaining contracts. •Public Safety Pension Contributions •Under policy, $6.6 million of additional contributions will come from sources identified in the policy including property tax levy, PPRT, and General Fund balance. •Volatility of PPRT and projected 29% reduction. •Capital Improvement Plan •No bonds issued in 2022 or 2023 and continued use of General Fund reserves. •Equipment Replacement Plan •ARPA funding not planned to cover costs of vehicle replacements ($1.25 million). •Increase in electric vehicle purchases which come at a higher cost ($750,000). •Staffing •Closer to full staffing in most departments except Police. •Additional new position requests under consideration by CMO. General Fund Concerns Moving into FY 2024 BudgetPage 9 of 13FB2.Page 462 of 468 City Manager’s Office 9 Fund Balances As of 6/30/2023 Revenues Expenses Net Fund Balance Cash Balance Required Fund Balance Excess/ (Deficit) HUMAN SERVICES FUND 1,705,576 1,262,195 443,381 3,507,443 3,507,443 N/A N/A SPECIAL REVENUE FUNDS American Rescue Plan*663,514 2,580,166 (1,916,652) (1,385,481) 29,328,724 N/A N/A General Assistance Fund 730,923 520,204 210,719 1,197,107 1,197,107 N/A N/A Reparations Fund 2,045,208 232,368 1,812,840 2,061,376 2,061,376 N/A N/A Sustainability Fund 341,989 159,254 182,735 567,327 567,327 N/A N/A Good Neighbor Fund 8,588 300,098 (291,510) 441,903 441,903 N/A N/A Motor Fuel Tax Fund 1,717,613 893,969 823,644 6,281,610 5,976,744 1,035,400 5,246,210 Emergency Telephone (E911) Fund 499,444 670,493 (171,049) 1,313,319 946,317 N/A N/A CDBG Fund 129,887 488,573 (358,686) (299,364) (299,364) N/A N/A CDBG Loan Fund 54,151 45,002 9,149 388,399 388,399 N/A N/A Neighborhood Improvement Fund 308 4 304 22,599 22,599 N/A N/A HOME Fund 14,064 23,152 (9,088) (2,235) (2,235) N/A N/A Affordable Housing Fund 162,887 269,561 (106,674) 2,495,689 2,643,922 N/A N/A 6,368,576 6,182,844 185,732 13,082,249 43,272,819 LIBRARY FUNDS Library Fund 4,199,628 3,658,979 540,649 4,551,254 4,551,177 N/A N/A Library Debt Service Fund 253,956 116,092 137,865 140,647 140,647 N/A N/A Library Capital Improvement Fund - 436,437 (436,437) 267,952 267,952 N/A N/A 4,453,584 4,211,508 242,076 4,959,853 4,959,775 N/A N/A *Per Treasury accounting rules, ARPA cash balance is not recognized as part of fund balance until cash is expended.Page 10 of 13FB2.Page 463 of 468 City Manager’s Office 10 Revenues Expenses Net Fund Balance Cash Balance Notes DEBT SERVICE FUNDS Debt Service Fund 8,183,520 2,588,188 5,595,332 7,738,210 8,294,920 15,000,000 in principal and interest payments in 2023 Howard-Ridge TIF Fund 702,813 382,815 319,997 2,425,093 2,416,346 4,661,350 outstanding principal and interest West Evanston TIF Fund 866,167 621,118 245,049 2,709,046 2,709,046 3,660,000 in capital projects in 2023 Dempster-Dodge TIF Fund 130,842 95,002 35,839 408,852 408,852 2,216,573 outstanding principal and interest Chicago-Main TIF 694,519 235,234 459,286 2,152,964 2,152,964 3,217,145 outstanding principal and interest Five Fifths TIF - 278,460 (278,460) (414,362) (414,362) Special Service Area (SSA) #6 127,525 362 127,163 131,719 353,581 Special Service Area (SSA) #7 78,477 77,112 1,365 13,801 13,801 Special Service Area (SSA) #8 34,239 31,505 2,734 7,262 7,262 Special Service Area (SSA) #9 533,245 316,021 217,223 17,236 17,236 11,351,347 4,625,818 6,725,529 15,189,822 15,959,645 Fund Balances As of 6/30/2023Page 11 of 13FB2.Page 464 of 468 City Manager’s Office 11 Fund Balances As of 6/30/2023 Revenues Expenses Net Fund Balance Cash Balance Required Fund Balance Excess/ (Deficit) CAPITAL PROJECT FUNDS Capital Improvements Fund 3,768,072 2,196,032 1,572,040 3,538,933 9,489,497 5,623,125 (2,084,192) Crown Construction Fund 107,413 489,079 (381,666) 4,923,665 4,923,665 N/A N/A Crown Community Center Maintenance 87,498 - 87,498 577,543 577,543 N/A N/A Special Assessment Fund 127,986 241,295 (113,309) 1,329,543 1,329,543 N/A N/A 4,090,970 2,926,406 1,164,564 10,369,684 16,320,248 ENTERPRISE FUNDS Parking System Fund 5,390,875 4,677,081 713,794 780,391 1,537,193 1,873,222 (1,092,831) Sewer Fund 4,360,559 3,256,754 1,103,804 7,029,525 6,525,663 1,867,827 5,161,698 Solid Waste Fund 3,019,454 2,501,743 517,711 1,319,830 1,754,294 1,070,455 249,375 Water Fund 13,894,358 11,444,719 2,449,639 6,729,518 5,777,628 5,810,000 919,518 26,665,245 21,880,297 4,784,948 15,859,264 15,594,778 INTERNAL SERVICE FUNDS Fleet Services Fund 1,625,994 1,955,040 (329,046) 14,908 (1,526,136) N/A N/A Equipment Replacement Fund 463,942 1,014,949 (551,007) 2,159,394 403,345 N/A N/A Insurance Fund 10,668,735 9,549,996 1,118,740 (1,028,458) (1,209,179) 1,875,000 (2,903,458) 12,758,672 12,519,985 238,686 1,145,844 (2,331,970) Page 12 of 13FB2.Page 465 of 468 General Fund Forecast FY 2022 - FY 2025 2022 Actual 2023 Budget 2023 Projection 2024 Forecast 2025 Forecast Revenues 142,846,452$ 117,652,160$ 127,668,585$ 129,068,785$ 130,983,113$ Other Tax 72,628,530 56,570,000 62,850,000 65,555,000 66,780,000 Prop Tax 29,072,623 29,047,402 29,047,402 29,047,402 29,047,402 Charges for Serv 10,968,272 8,785,075 10,713,700 10,732,700 10,947,354 Transfers 8,775,706 7,733,949 7,733,949 7,733,949 7,888,628 Lic, Permit, Fee 9,776,681 7,543,450 8,095,350 7,569,450 7,720,839 Fines & Forfeits 4,059,443 3,632,500 3,632,500 3,625,000 3,697,500 Intergovernment 5,690,842 3,116,184 3,553,184 3,463,184 3,532,448 Other Rev 1,227,227 1,168,600 1,192,500 1,192,100 1,215,942 Interest Income 647,128 55,000 850,000 150,000 153,000 Expenses 116,484,137$ 127,737,614$ 136,426,633$ 145,435,400$ 151,081,145$ Police 26,464,985 29,214,097 30,814,097 31,025,683 31,956,453 Fire 16,666,228 18,689,924 20,089,924 21,985,414 22,644,976 Public Safety Pensions 21,112,793 25,089,436 25,089,436 26,614,633 28,695,755 Public Works 14,320,045 13,708,631 13,708,631 13,715,569 14,127,036 Parks and Recreation 11,526,700 12,751,313 12,751,313 13,322,524 13,722,200 Admin Services 11,897,108 12,537,670 12,537,670 14,318,894 14,748,461 City Managers Office 7,410,398 8,143,075 8,143,075 8,151,806 8,396,360 Community Development 3,062,158 4,183,421 4,183,421 3,891,506 4,008,251 Health 2,218,537 1,413,058 1,413,058 1,464,949 1,508,897 Law 848,616 988,558 988,558 1,093,490 1,126,295 City Council 647,845 658,324 658,324 539,835 556,030 City Clerk 308,725 360,108 360,108 411,097 423,430 One-Time Transfers for CIP Overages - - 3,639,019 - - AFSCME & Non-Union Wage Increases - - 2,050,000 4,400,000 4,532,000 Vehicles previously paid by ARPA - - - 1,500,000 1,545,000 New Position Requests - - - 3,000,000 3,090,000 Current Year Surplus/(Deficit)26,362,314$ (10,085,454)$ (8,758,048)$ (16,366,615)$ (20,098,032)$ Beginning Fund Balance 31,411,410$ 57,802,485$ 57,802,485$ 49,044,437$ 32,677,822$ Current Year Surplus/(Deficit)26,362,314$ (10,085,454)$ (8,758,048)$ (16,366,615)$ (20,098,032)$ Ending Fund Balance 57,802,485$ 47,717,031$ 49,044,437$ 32,677,822$ 12,579,789$ Fund Balance Policy (16.66%)16.66%16.66%16.66%16.66%16.66% Required Fund Balance 19,406,257$ 21,281,087$ 22,728,677$ 24,229,538$ 25,170,119$ Required Fund Balance Excess/ (Shortfall)38,396,228$ 26,435,944$ 26,315,760$ 8,448,284$ (12,590,329)$ Actual Fund Balance in Reserve (%)49.62%37.36%35.95%22.47%8.33%Page 13 of 13FB2.Page 466 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Saúl Rodriguez, Deputy City Clerk Subject: Approval of Appointments to Boards, Commissions, and Committees Date: September 11, 2023 Recommended Action: The Mayor recommends City Council approval of the appointments of Thomas Ahleman, Samantha Steele, and Charles Smith to the Preservation Commission, Christina S. Escobar to the Equity and Empowerment Commission, and James Cahan to the Environment Board. Council Action: For Action Summary: APPOINTMENTS: Board and Commissions Environment Board: 3-year term • James Cahan Preservation Commission: 3-year term • Thomas Ahleman • Samantha Steele • Charles Smith Equity and Empowerment Commission: 3-year term • Christina S. Escobar AP1.Page 467 of 468 Memorandum To: Honorable Mayor and Members of the City Council From: Saúl Rodriguez, Deputy City Clerk Subject: Approval of the Reappointment of David Schoenfeld to the Northwestern-City Committee Date: September 11, 2023 Recommended Action: The Mayor recommends the City Council's reappointment of David Schoenfeld to the Northwestern University-City Committee. Mayor Biss recommends suspending City Council rule 5.2, which indicates that a board or commission appointee may be reappointed only once. Council Action: For Action Summary: David Schoenfeld has been a member of the Northwestern University-City Committee and served for about 20 years. The City Council Rule 5.2. allows for one reappointment. AP2.Page 468 of 468