HomeMy WebLinkAbout2025 Adopted BudgetCity of Evanston
2025 Adopted Budget
Adopted Version 1/01/2025-
City of Evanston | Budget Book 2025 Page 1
TABLE OF CONTENTS
Summary Information 4
City Council Goals 5
Transmittal Letter 6
Changes to Adopted Budget 19
All Funds Summary 20
Property Tax Levy 22
General Information 25
About the City 26
Demographics 27
Organization Chart 32
Budget Calendar 33
Fund Structure and Descriptions 34
Basis of Budgeting 39
Financial Policies 41
Revenue Sources 46
Property Taxes 47
Other Taxes 50
Charges for Services 53
Licenses, Permits and Fees 60
Fines and Forefeitures 70
Intergovernmental Revenue 76
General Fund 81
General Fund Overview 82
City Council 87
City Clerk 90
City Manager's Office 94
Law Department 113
Administrative Services 118
Community Development 129
Police Department 139
Fire Department 156
Health & Human Services 167
Parks & Recreation 178
Public Works Agency 205
Public Safety Pension Transfers 222
Vacancy Adjustment 225
All Funds 226
All Funds Summary 227
American Rescue Plan Act (ARPA) Fund (170)236
General Assistance Fund (175)243
Human Services Fund (176)248
Reparations Fund (177)259
Sustainability Fund (178)262
City of Evanston | Budget Book 2025 Page 2
Good Neighbor Fund (180)267
Library Fund (185)268
Library Debt Service Fund (186)279
Library Capital Improvement Fund (187)281
Motor Fuel Tax (MFT) Fund (200)283
Emergency Telephone System (E911) Fund (205)287
Foreign Fire Insurance Fund (206)290
Community Development Block Grant (CDBG) Fund (215)292
CDBG Loan Fund (220)297
HOME Fund (240)299
Affordable Housing Fund (250)303
Debt Service Fund (320)309
Howard-Ridge TIF Fund (330)316
West Evanston TIF Fund (335)320
Dempster-Dodge TIF Fund (340)323
Chicago-Main TIF Fund (345)325
Five Fifths TIF Fund (365)328
SSA #6 Fund (350)330
SSA #7 Fund (355)332
SSA #8 Fund (360)334
SSA #9 Fund (210)336
SSA #10 Fund (361)338
Capital Improvement Fund (415)340
Crown Construction Fund (416)347
Crown Maintenance Fund (417)350
Special Assessment Fund (420)352
Parking System Fund (505)356
Water Fund (510)365
Sewer Fund (515)382
Solid Waste Fund (520)391
Fleet Services Fund (600)398
Equipment Replacement Fund (601)404
Insurance Fund (605)408
Capital Improvements 414
2025 Capital Improvements Plan 415
5-Year Capital Improvements Plan 425
Capital Fund Policy 440
Position Information 444
Position Control 445
Personnel Changes 464
Debt 465
City Debt Summary 466
Debt Service by Series 468
Appendix 477
Glossary 478
City of Evanston | Budget Book 2025 Page 3
SUMMARY INFORMATION
City of Evanston | Budget Book 2025 Page 4
City Council Goals
Throughout the Summer and Fall of 2023, Councilmembers held multiple meetings to establish City Council Goals with
opportunities for public and staff feedback. At the December 9, 2023 Meeting, City Council adopted these six goals for 2023-
2025. As part of each goal, the City Council has emphasized that equity be a key objective in achieving each objective.
Housing — Expand the supply of safe and affordable housing in every neighborhood of Evanston.
CARP — Achieve Evanston’s 2025 Climate Action and Resilience Plan goals
(https://www.cityofevanston.org/home/showdocument?id=45170).
Economic Development — Invest in and bolster Evanston’s unique identity and culture. Foster growth and stability for
existing and new Evanston businesses. Ensure pathways to economic growth for residents.
Finance — Responsible and sustainable stewardship of city assets.
Public Safety — Ensure Evanston is safe and welcoming to all. Implement best practices and policies and develop
coordinated alternative public safety responses.
Public Health — Make signi cant and measurable progress toward addressing E-plan priorities
(https://www.cityofevanston.org/government/departments/health-human-services/partnerships/eplan).
City of Evanston | Budget Book 2025 Page 5
Budget Transmittal Letter
November 25, 2024
Mayor Biss and Members of the City Council,
I am honored to present the adopted Fiscal Year (FY) 2025 Budget for the City of Evanston, Illinois. The budget is a policy
document that sets the City's nancial course and de nes the priorities of services provided to the community. It is the
culmination of many months of effort by staff, community members, and elected of cials to balance available resources
and provide high-quality services to Evanston community members, businesses, and visitors.
Over the past four years, in ationary trends, federal stimulus funding, and one-time revenues from the construction of
the new Northwestern Ryan Field have had a positive impact on the City’s nances, allowing the City to signi cantly delay
the issuance of bonds and hold the City’s portion of the property tax levy at. While the City stands to nish 2024 in a
strong nancial position, pressure from burgeoning capital needs, in ationary impacts on operating and capital costs,
wage increases to retain and recruit employees, and rising costs to meet our essential public safety pension obligations
continue to present challenges in 2025 and future years.
In early 2024, staff met with members of the City Council to discuss these challenges and to assess goals and priorities for
the 2025 budget process. A majority of the City Council encouraged staff to present a variety of revenue and expense
options as part of the FY 2025 budget, but most Councilmembers stressed a reluctance to raise the property tax levy as
long as the City had reserves available to offset any structural de cits.
Staff presented this list of options and included a at property tax levy in the proposed budget that relies on reserves in
the General Fund, Human Services Fund, Debt Service Fund, and Solid Waste Fund to make up for structural de cits and
ensure the City meets its pension and debt service obligations. Throughout approval of the budget, the City Council
approved various increases to fees to reduce the use of General Fund reserves by $1,465,000, but the adopted budget
assumes the use of $11.1 million in reserves in lieu of any signi cant tax or fee increases.
The following provides a high-level discussion of the total FY 2025 budget and the General Fund. It then provides an
overview of some of the City’s other major funds and concludes with a summary of the identi ed priorities for the
upcoming budget year.
Changes to Presentation of Budget Figures
The City has consistently received Distinguished Budget Award recognition from the Government Finance Of cers
Association (GFOA) for its annual budget document. As part of the FY 2025 budget, the City is following the best practice
recommendations of GFOA and other communities in making three changes to the way budget numbers are presented
in the aggregate.
GFOA recommends that cities accurately display total revenues and expenditures to ensure that material double-
counting does not occur. GFOA (Accurately Displaying Total Expenditures in Budget Presentations (Budget
Consolidation) (https://www.gfoa.org/materials/accurately-displaying-total-expenditures-in-budget)) notes, “Without
careful consideration of the treatment of interfund activity within the budget presentment, the casual user may
misunderstand the size of the budget...” Transfers out of a fund appear to be an expense in both the fund where the
transfer out occurs and in the fund where the actual spending occurs. GFOA recommends that the annual budget
clearly distinguish interfund transfers from regular expenses so as not to falsely in ate the budget total.
The City of Evanston includes “Use of Fund Balance” as a General Fund revenue, although it is not a true revenue
that is recognized in nancial statements. Following fund accounting, this use of fund balance is recorded as
revenue in the year in which it is received and not as revenue in the year that it is actually used. While the adopted
budget continues to include it as a budgeted revenue, it is clearly distinguished when aggregate numbers are
presented.
GFOA recommends that cities only appropriate funds where there is a statutory requirement or state guidance for
reporting the total budget while also identifying those funds that are appropriated by other agencies. In Illinois,
public safety pension fund budgets are set and maintained by separate pension boards and not the municipality.
The City does not actually appropriate expenditures in these funds by ordinance; thus, they have not been included
in the annual budget. The pension property tax levies and the city contribution to the pension funds are set by the
City Council and continue to be recorded in the General Fund.
City of Evanston | Budget Book 2025 Page 6
Overall Budget
The City's 2025 scal year covers the period from January 1, 2025, through December 31, 2025. The total adopted budget
for FY 2025 includes revenues (excluding operating transfers and use of fund balance) of $317.3 million and expenditures
(excluding operating transfers) of $338.7 million. This is the total expense for all funds except for the Evanston Police and
Fire Pension Funds, which are established and controlled by separate pension boards. The difference between revenues
and expenses is largely a drawdown of reserves and the use of funds from bond issuances for capital projects.
Figure 1: All Fund Budget Summary (FY 2023 - FY 2025)
FY 2023
Adopted
FY 2024
Adopted
FY 2025
Adopted
%
Change
Revenues $ 201,301,045 $ 336,187,521 $ 317,315,969 -5.6%
Operating Transfers In $ 24,417,147 $ 27,180,010 $ 27,186,966 0.0%
Use of Fund Balance $ 10,085,454 $ 10,532,793 $ 12,478,221 18.5%
TOTAL $ 235,803,646 $ 373,900,324 $ 356,981,156 -4.5%
Expenditures $ 319,996,795 $ 355,504,626 $ 338,705,108 -4.7%
Operating Transfers Out $ 49,506,583 $ 52,750,194 $ 56,783,310 7.6%
TOTAL $ 369,503,378 $ 408,254,820 $ 395,488,418 -3.1%
EXCESS/(DEFICIT)$ (133,699,732)$ (34,354,496)$ (38,507,262)12.1%
Note: % Change from FY 2024 Adopted to FY 2025 AdoptedBudget.
As the public safety pension funds are controlled by separate pension boards, the $29.6 million difference between
operating transfers in and operating transfers out is the city’s contribution to the Police and Fire Pension Funds. The
reduction in revenues from 2024 to 2025 is largely for bonds issued in 2024 that will be spent on capital projects in 2025.
The reduction in expenses is largely a result of large-scale projects like the water intake project moving closer to
completion and fewer ARPA funds to appropriate.
Since FY 2021, total expenses and operating transfers have increased by $125.1 million from $270.4 million to $395.5 million.
The graph below highlights the six primary reasons for this increase.
Figure 2: Reasons for Budget Increases FY 2021 - FY 2025
In order of magnitude, these reasons are:
. Increases to salaries and bene ts (+$33.9 million since 2021): In FY 2023, all four of the City’s collective bargaining
agreements were approved at rates higher than the 4.5% included in the FY 2023 budget. Police Patrol (18%), Police
Sergeants (~8%), Fire (11%), AFSCME (11%), and non-Union employees (11%) received increases commensurate with
in ation and to put salaries more in line with comparable communities and assist in recruitment and retention of
employees.
City of Evanston | Budget Book 2025 Page 7
. Increase to Capital Improvement Program (+$27.4 million since 2021): The adopted budget includes an adopted
Capital Improvement Program (CIP) (excluding the water intake project) totaling $68.6 million. Construction costs
continue to be impacted by in ation while the City’s capital needs around facilities, parks, alleys, and water
infrastructure continue to grow.
. Continued inclusion of ARPA in the budget (+$18.1 million since 2021): The City continues to budget ARPA funds
for those projects and programs approved by the City Council.
. Continued inclusion of the water intake project (+$10.6 million since 2021): The City continues to budget funds to
replace an existing deteriorated water intake with a 60-inch diameter pipeline extending approximately one mile
into Lake Michigan.
. Increase in obligations for public safety pensions (+$8.5 million since 2021): With the City Council’s decision to
fund pensions at a level to ensure 100% funding by 2040, pension obligations to the City have increased by $8.5
million. The City’s property tax levy for pensions was frozen at 2021 levels, and the FY 2025 budget includes the use
of General Fund reserves and other funding sources to cover $9.6 million in pension contributions.
. Increase in spending on social services and sustainability (+$6.8 million): The 2021 budget included less
spending in the Human Services Fund (addition of the CARE Team and expansion of the Mayor’s Summer Youth
Program), the Reparations Fund (allocation of Real Estate Transfer Taxes for Reparations), and the Good Neighbor
Fund (new community bene ts agreement with Northwestern University). It also did not include the Sustainability
Fund. Excluding staff salaries where applicable, these funds, along with the federal grant funds and Affordable
Housing Fund, have seen increases.
. Other increases throughout the budget (+$15.1 million): In ation has had an impact on general operating
expenses since 2021. These are found throughout the budget and include the purchase of vehicles and vehicle
maintenance, software and hardware, and contractual services.
Figure 3: Reasons for Budget Increases FY 2021 - FY 2025
Finally, the budget includes a drawdown of reserves in funds that have built up a signi cant fund balance across several
funds. The reasons for these drawdowns are included in the adopted budget, Capital Improvement Program (CIP), or
previously approved by the City Council. A summary of expenses for all funds can be found on the Summary Charts page
of the budget book.
Financial Environment Outlook
In ation has notably boosted the City’s tax revenues in recent years. However, it has also resulted in increased costs for
capital, labor, supplies, and services. The most recent data for the Chicago-Naperville-Elgin area Consumer Price Index
(CPI) in October 2024 registered 21.4%, higher than in October 2019. While month-over-month increases to the CPI have
leveled out, as shown in Figure 4 below, the CPI remains signi cantly above its 10-year average, highlighting the continual
challenge of rising operating costs for the City. While a decrease and stabilization of the CPI is expected in the future, its
impact on expenses is still evident.
City of Evanston | Budget Book 2025 Page 8
Figure 4: Over the Year Percent Change in CPI (Chicago-Naperville-Elgin)
In ation has also impacted the cost of the City’s capital projects. According to the Producer Price Index (U.S. Bureau of
Labor Statistics (https://www.bls.gov/ppi/), 2024), commodities like iron and steel (+50%), asphalt (+43%), copper wire and
cable (+54%), concrete (38%), and construction machinery and equipment (+30%) have increased at rates well above CPI
since February 2020. Historically, the City has issued approximately $10 million in new General Obligation (GO) bonds
annually as $10 million in previously issued debt is retired. $10 million covers far fewer projects than when the retired
bonds were originally issued due to the impact of in ation on capital costs.
Figure 5: Producer Price Index Change (2017-2024)
General Fund
The General Fund is the City’s main operating fund, accounting for all public safety, streets, culture and recreation, and
administrative services. After two years of operating surpluses, the General Fund nished FY 2023 with an $8.7 million
de cit (against a budgeted de cit of $10.1 million), resulting in a fund balance of $49.1 million. This result was largely the
result of revenues nishing well over budget, given in ation, expenses nishing over budget, contractual wage increases
that were higher than budget, one-time transfers to funds that were experiencing operating de cits, and one-time use of
reserves for capital projects.
This section will detail the projected results for FY 2024 and how those results impact the FY 2025 General Fund budget.
General Fund Projected Results (FY 2024)
The FY 2024 General Fund budget included revenue projections in line with past trends and a drawdown of fund balance
to cover additional pension contributions. In terms of expenses, the City’s FY 2024 budget assumed a 4% vacancy rate,
included wage increases for represented and non-union employees, and included 15.6 new positions. Through November
City of Evanston | Budget Book 2025 Page 9
2024, unbudgeted General Fund expenses include the $2.7 million purchase of the new South End Recreation Center and
$3.3 million in transfers from General Fund reserves to the Equipment Replacement Fund and the Special Assessment
Fund for the purchase of a ladder truck for the Fire Department and additional alley repairs, respectively.
With some exceptions, General Fund revenues have remained strong during FY 2024 and are expected to nish between
$9 million and $15 million over budget. The City has received $10.8 million in unbudgeted permit revenue from the Ryan
Field project. The City received direction from the Finance and Budget Committee to deposit these in the General Fund
and use them to cover expenses and delay any property tax increase.
Through August, Income Taxes exceeded 2023 returns by 8%. Through the rst three months of 2024, Sales Taxes and
Home Rule Sales Taxes exceeded 2024 returns by nearly 6%, but these have leveled off since and are mirroring 2023
returns. Other local revenues like Recreation Program Fees, Ticket Fines, and Ambulance Fees are on pace to meet or
exceed budget.
Several revenues have fallen precipitously from the record highs that the City saw in 2022. Real Estate Transfer Taxes
nished 2022 at $5.5 million, but given high interest rates and a slower real estate market, they nished 2023 at $3.3
million and are on pace to nish around $2.7 million in 2024, pending any large commercial transactions at the end of the
year.
Personal Property Replacement Taxes (PPRT) nished 2022 at a record $5.6 million but nished 2023 at just $4.1 million
and are projected to nish 2024 well below $3 million due to changes in allocations set by the State. These reductions are
expected to continue into 2025.
In terms of expenses, the greatest variance compared to the budget is the staff vacancy rate. The 2024 budget included a
4% vacancy rate, which would result in $3.7 million in salary savings against the budget. The City will likely nish the year
with a vacancy rate of around 8%, which would result in $7.4 million in salary savings. After revenues and expenses, the
General Fund is expected to nish the year between an operating de cit of $4.1 million and an operating surplus of $3.2
million (against a budgeted de cit of $10.5 million), drawing on current reserves.
Figure 6: Projected FY 2024 Ending General Fund Balance
FY 24 Budget
FY 24 Low
Projection
FY 24 High
Projection
Beginning Fund Balance $49,066,471 $49,066,471 $49,066,471
Revenues $133,454,976 $143,062,879 $148,497,779
Expenses -$147,632,759 -$146,700,760 -$146,700,760
Purchase of Little Beans (Unbudgeted) -$2,711,226 -$2,711,226
Transfer for Ladder Truck (Unbudgeted) -$2,300,000 -$2,300,000
Transfer to Special Assessment Fund (Unbudgeted) -$1,000,000 -$1,000,000
Staff Vacancy Savings $3,705,216 $5,557,824 $7,410,432
Surplus / (De cit)-$10,472,567 -$4,091,283 $3,196,225
Projected Ending Fund Balance $38,593,904 $44,975,188 $52,262,696
While any net de cit will be covered with reserves, the FY 2025 budget proposes to continue to draw on the fund balance.
This section will detail the total amount of excess reserves and the amount needed to balance the FY 2025 budget.
General Fund FY 2025 Revenues
The 2025 General Fund budget re ects $140.2 million in revenues and operating transfers. This is a $6.8 million increase
compared to $133.5 million in the FY 2024 adopted budget. The table below shows the General Fund budget from 2023 to
2025. As it shows, revenues have increased by 5.2% compared to the 2024 budget. Expenditures have increased by 5.1%,
with the largest increases in operating transfers for public safety pensions and personnel costs. Operating expenditures
have increased by just 0.1%.
City of Evanston | Budget Book 2025 Page 10
Figure 7: General Fund Budget Summary (FY 2023 - FY 2025)
FY 2023
Adopted
FY 2024
Adopted
FY 2025
Adopted % Change
Revenues $ 109,623,211 $ 123,481,586 $ 129,846,245 5.2%
Operating Transfers In $ 8,028,949 $ 9,973,390 $ 10,381,740 4.1%
TOTAL $ 117,652,160 $ 133,454,976 $ 140,227,985 5.1%
Personnel Expenditures $ 78,725,100 $ 90,880,775 $ 94,716,119 4.2%
Operating Expenditures $ 15,894,328 $ 18,595,984 $ 18,615,339 0.1%
Operating Transfers Out $ 33,118,186 $ 34,450,784 $ 37,946,944 10.1%
TOTAL $ 127,737,614 $ 143,927,543 $ 151,278,402 5.1%
Net Surplus/(De cit)$ (10,085,454)$ (10,472,567)$ (11,050,417)5.5%
Use of Fund Balance $ 10,085,454 $ 10,532,793 $ 11,085,000 5.2%
Note: % Change from FY 2024 Adopted to FY 2025 Adopted Budget.
The largest revenue increases are the State Income Tax ($2 million), Recreation Program Fees ($1.2 million), Building
Permits ($750,000), and Ticket Fines ($700,000). Below is a summary of the 19 General Fund revenues over $2.5 million.
These revenues collectively account for 84% of total General Fund revenues.
Figure 8: Major General Fund Revenues (FY 2024 - FY 2025)
Account Description
2024
Adopted
Budget
2025 Adopted
Budget Change Reason
Property Tax - Pensions $ 19,990,105 $ 19,990,105 $ -Held at at the 2022 levy per public safety pension policy.
State Income Tax $ 11,500,000 $ 13,500,000 $ 2,000,000
Based on per capita estimates provided by the Illinois
Municipal League.
Sales Tax $ 13,000,000 $ 13,350,000 $ 350,000 Based on current trends and in ation.
Home Rule Sales Tax $ 10,600,000 $ 10,500,000 $ (100,000)Based on current trends and in ation.
Property Tax - GF Operating $ 9,057,297 $ 9,449,797 $ 392,500 Overall City portion of property tax levy held at.
Recreation Program Fees $ 7,052,000 $ 8,217,409 $ 1,165,409
Increase in participation as well as addition of South End
Recreation Center.
Building Permits $ 4,225,100 $ 5,000,000 $ 774,900
Increased building activity expected as well as
enforcement of reinspection fees in the City Code.
Transfer from Water Fund $ 4,129,000 $ 4,129,000 $ -
Combination of three different transfer accounts to be
held at.
Ticket Fines - Parking $ 3,100,000 $ 3,800,000 $ 700,000 Based on actual 2023/2024 results.
Liquor Tax $ 3,100,000 $ 3,300,000 $ 200,000 Based on actual 2023/2024 results.
Transfer from Parking Fund $ 2,972,390 $ 2,972,390 $ -
Transfer from Parking Fund held at to offset need for
capital projects.
Electric Utility Tax $ 2,900,000 $ 2,900,000 $ -Based on actual 2023/2024 results.
Parking Tax $ 2,900,000 $ 2,900,000 $ -Based on actual 2023/2024 results.
State Use Tax $ 3,200,000 $ 2,900,000 $ (300,000)
Based on estimates provided by the Illinois Municipal
League.
Wheel Tax $ 2,800,000 $ 2,800,000 $ -
Based on actual results in 2023 and no collection of late
penalties.
Ambulance Service $ 3,200,000 $ 2,800,000 $ (400,000)
Based on current trends. Varying results throughout 2024
making it hard to project 2025.
GEMT Service Revenue $ 2,500,000 $ 2,500,000 $ -
Based on current trends. Varying results throughout 2024
making it hard to project 2025.
Real Estate Transfer Taxes $ 2,750,000 $ 2,500,000 $ (250,000)
Decrease in real estate transfer activity given current
interest rates.
Personal Property
Replacement Taxes $ 3,500,000 $ 2,500,000 $(1,000,000)
Based on estimates provided by the Illinois Municipal
League and lower returns.
City of Evanston | Budget Book 2025 Page 11
Property Taxes
When staff met with members of the City Council in early 2024, a majority stressed an unwillingness to raise the property
tax levy as long as the City had strong reserves that could make up for any structural de cits. As such, the City’s portion
of the property tax levy is at in the adopted budget. However, the General Fund, Human Services Fund, Debt Service
Fund, and Solid Waste Fund are utilizing reserves to make up for structural de cits and ensure the City meets its pension
and debt service obligations.
A summary of the component parts of the City’s levy is below. All adjustments are offset:
Net increase in the General Fund tax levy of $392,500 to cover a portion of increases to employer share of IMRF
contributions as a result of IMRF calculations.
Net increase to the Human Services Fund levy of $290,000. Expenses in this fund have increased signi cantly to
$6,360,977 with the addition of the CARE Team, increased social services grants, and higher wages and participation
in the Mayor’s Summer Youth Employment Program (MYSEP), and 90% of the revenue for this fund is the
$3,650,000 property tax levy.
One-time $300,000 decrease to the General Assistance Fund of tax levy to support increases in spending in the
Human Services Fund.
One-time $382,500 decrease to the Solid Waste Fund levy to offset the increase to the property tax levy.
City debt service has increased from $12,766,093 to $14,159,314. The adopted budget uses the fund balance in the
Debt Service Levy to cover this increase in 2025.
The public safety pension levies have remained at in line with the public safety pension policy adopted by the City
Council. Following the policy, the remaining contributions will be covered using General Fund reserves and other
funding sources.
Figure 9: FY 2025 Adopted Tax Levy
2022 Adopted
Tax Levy
2023 Adopted
Tax Levy
2024 Adopted
Tax Levy $ Change
% Change
(FY24-
FY25)(FY 2023)(FY 2024)(FY 2025)
General Fund Tax Levy 9,057,297 9,057,297 9,449,797 392,500 4.3%
Human Services Fund 3,110,000 3,360,000 3,650,000 290,000 8.6%
General Assistance Fund 1,300,000 1,050,000 750,000 -300,000 -28.6%
Solid Waste Fund 1,332,500 1,332,500 950,000 -382,500 -28.7%
Debt Service (City)12,878,258 12,766,093 12,766,093 0 0.0%
Fire Pension Fund 9,598,610 9,598,610 9,598,610 0 0.0%
Police Pension Fund 10,391,495 10,391,495 10,391,495 0 0.0%
Total City Levy 47,668,160 47,555,995 47,555,995 0 0.0%
Library Fund 7,535,472 8,213,664 8,624,347 678,192 5.0%
Debt Service (Library)507,913 574,677 576,946 66,764 0.4%
Total Library Levy 8,043,385 8,788,341 9,201,293 744,956 4.7%
Total Levy (City and Library)55,711,545 56,344,336 56,757,288 744,956 0.7%
While the City’s property tax levy has been held at since 2021, nearly $14.2 million in reserves is being used to maintain
this levy at its 2021 level in the adopted FY 2025 budget. Were these reserves not available, the City would need to
consider a 30% increase to the property tax levy or identify other revenue increases or expenditure reductions.
City of Evanston | Budget Book 2025 Page 12
Figure 10: FY 2025 Adopted Tax Levy (If Reserves were not available)
2023 Adopted Tax
Levy
2024 Levy 2024 Levy
(FY 2024)
If Reserves
Not
Available
% Change Adopted
Budget
% Change
General Fund Tax Levy 9,057,297 9,721,762 7.3% 9,449,797 4.3%
Human Services Fund 3,360,000 5,950,000 77.1% 3,650,000 8.6%
General Assistance
Fund 1,050,000 1,000,000 -4.8% 750,000 -28.6%
Solid Waste Fund 1,332,500 1,332,500 0.0% 950,000 -28.7%
Debt Service (City)12,766,093 14,159,314 10.9% 12,766,093 0.0%
Fire Pension Fund 9,598,610 13,810,918 43.9% 9,598,610 0.0%
Police Pension Fund 10,391,495 15,785,426 51.9% 10,391,495 0.0%
Total City Levy 47,555,995 61,759,920 29.9% 47,555,995 0.0%
Library Fund 8,213,664 8,624,347 5.0% 8,624,347 5.0%
Debt Service (Library)574,677 576,946 0.4% 576,946 0.4%
Total Library Levy 8,788,341 9,201,293 4.7% 9,201,293 4.7%
Total Levy (City and
Library)
56,344,336 70,961,213 25.9% 56,757,288 0.7%
General Fund FY 2025 Expenses
The FY 2025 Adopted Budget includes $151.3 million in expenses in the General Fund, an increase from $143.9 million in
the FY 2024 adopted budget. Reasons for these increases include the following:
Public Safety Pensions - One of the largest increases in the General Fund is the City’s required contribution for public
safety pensions. In July 2023, the City Council adopted a new pension policy to put the City on the path towards 100%
funding of public safety pensions by 2040. Per the details laid out in the policy, this will be covered through a
combination of property taxes, General Fund reserves, and other funding sources.
In FY 2025, the required annual contribution will increase from $25.6 million to $29.6 million. This increase is largely a
result of the impact that the 2023 approved wage increases for Police (18%) and Fire (13%) personnel will have on the total
pension liability. Following the pension policy, $9.6 million will be drawn primarily from General Fund reserves to cover
this additional obligation. While the City has available reserves to cover this contribution in 2025, careful consideration will
need to be given to how to sustain this level of contribution in the future.
Figure 11: Public Safety Pension Contributions and Funding Sources (2022-2025)
2022 2023 2024 2025
Police $ 11,194,538 $ 13,295,458 $ 13,215,001 $ 15,785,426
Fire $ 9,528,524 $ 11,793,978 $ 12,355,183 $ 13,810,918
TOTAL $ 20,723,062 $ 25,089,436 $ 25,570,184 $ 29,596,344
Property Tax Levy $ 20,118,062 $ 19,990,105 $ 19,990,105 $ 19,990,105
Other Funding Sources $ 605,000 $ 5,099,331 $ 5,580,079 $ 9,606,239
TOTAL $ 20,723,062 $ 25,089,436 $ 25,570,184 $ 29,596,344
Funding Target (by
2040)90%100%100%100%
Wage Increases -The budget includes the 2025 contractual wage increases that were approved in the agreements with
the City Council in 2023. The total increase in salaries and bene ts in the General Fund is $5.0 million across all employee
groups after excluding new positions.
City of Evanston | Budget Book 2025 Page 13
New Positions -The adopted budget includes three new positions in the General Fund. A Plan Reviewer and
Combination Building Inspector are requested in Community Development and are offset by reductions to third-party
services for inspections and plan review, as well as by charging reinspection fees that are set in the code. The third
position is a Field Services Manager in the Public Works Department, which will focus on improving work execution,
reducing the time to complete service requests, and developing new strategies to further reduce workers' compensation
costs.
These positions are detailed further in the “2025 Personnel Changes” portion of the budget and the memos posted on
the City’s website.
Increase in Police Overtime and Comp Time - Wage increases and demand for police presence at City and community
functions have resulted in a signi cant increase in Police overtime in 2024. Additionally, retirements, union wage
increases, and a memorandum of understanding with the police unions have resulted in a signi cant increase in various
payout accounts. The MOU provides 28.5 hours of comp time per quarter (114 hours annually) to of cers and sergeants
assigned to patrol units. The MOU was implemented in 2022, and the budget includes an $800,000 increase across these
two accounts.
Operating Requests - This year, the City focused on maintaining operating costs at their existing level. Finance staff
worked closely with departments on a number of net neutral and slight reduction exercises in order to ensure minimal
growth in this area. As a result, total General Fund operating expenses are increasing by just 0.1% or $19,357. In many
instances, the available budget was reallocated from one account where it was not being used on a regular basis to
where it was requested or needed. Some of the larger changes include:
Upgrade and enhancements to the City’s website
New programming in the Transportation and Mobility Division
New operating expenses at the South End Recreation Center offset by new revenues
Candidate fund in the City Clerk’s Of ce for the 2025 Consolidated Election
A full summary of these items with memos is on the City’s website at https://www.cityofevanston.org/government/budget
(https://www.cityofevanston.org/government/budget).
2025 Budget Balancing
In order to balance the 2025 General Fund budget, the following measures are included:
Vacancy Rate -The FY 2025 budget includes a 6% vacancy adjustment based on current staf ng levels. This assumes a
continued challenging hiring environment for new positions and existing vacancies, resulting in a potential net savings of
$5.3 million for the General Fund. The FY 2024 budget included a 4% vacancy rate, and the City had a 6.5% vacancy rate in
its most recent pay period. The City is expected to nish 2024 with a cumulative average of 8%.
Incorporation of Various Fee Increases-As part of the proposed budget, staff compiled a “Menu of Options” for the City
Council to consider. These included increases to various fees, implementation of new fees, and reductions to expenses.
After discussions with the City Council, 13 ideas totalling $1,465,000 in revenue were included in the adopted budget
including increases to various Community Development permit fees, Parks and Recreation program fees, Long Term Care
License Fees, and Public WOrks right of Way Permits as well as implementation of credit card fees.
Utilizing ARPA Investment Income to Offset Vehicle Purchase Expenses- Prior to the pandemic, the General Fund
transferred $2 million annually to the Equipment Replacement Fund to purchase vehicles. Over the past three years, staff
have utilized ARPA and ARPA interest to ease this burden on the General Fund. While there is not enough ARPA
remaining unallocated in 2024, the City anticipates earning nearly $1.5 million in investment income with the cash
balance in 2024 and proposes to use these funds to avoid a payment for at least another year.
General Fund Reserves - The General Fund is projected to nish 2024 in a strong fund balance position given the one-
time permit revenue from the Northwestern football eld project, and $12,550,000 will be used from reserves to balance
the remainder of the General Fund.
Northwestern Community Bene ts Agreement Funds - In 2023, the City established a community bene ts agreement
with Northwestern University where $3 million per year would be given to the City annually, with $1.5 million allocated to
Sustainability and Affordable Housing and the other $1.5 million to be used at the City’s discretion. In 2024, these funds
were used to address de cits in the General Fund, and the adopted FY 2025 budget continues this practice.
Given these adjustments, the table below shows how the FY 2025 General Fund budget is balanced.
City of Evanston | Budget Book 2025 Page 14
Figure 12: FY 2025 General Fund Budget Balancing Worksheet
General Fund Summary Revenues Expenses Net
Baseline General Fund 137,262,985 144,295,723 (7,032,738)
General Fund Changes (detail below)14,050,000 6,982,679 7,067,321
General Fund Budget 151,312,985 151,278,402 34,583
General Fund Changes Revenues Expenses Notes:
City-Wide Changes
GF Fund Balance $11,085,000
NW Good Neighbor Revenue $1,500,000
Incorporation of Various Fee Increases $1,465,000
Vacancy Savings (4% --> 6%) -$1,813,966
Transfer to Equipment Replacement Fund -$1,500,000
2024 Required Pension Contribution $5,580,079
2025 Required Pension Contribution $4,026,160
Additional overtime and comp time per contract $500,000
New Position - Manager of Field Services $190,406
General Fund Projected Fund Balance
The General Fund ended FY 2023 with a total fund balance of $49.1 million. At 49.6% of budgeted FY 2023 expenses, this
exceeded the City Council’s fund balance policy of 16.66% of General Fund excess reserves by $25.2 million. As noted
earlier in this summary, after revenues and expenses, the General Fund is expected to nish FY 2024 with an operating
surplus as high as $3.2 million.
Given the increased budgeted expenses in FY 2025 to cover the additional public safety pension contribution and
increases to personnel costs, the adopted budget includes $11,085,000 in use of reserves. The graphs below illustrate the
long-term impact on the General Fund if the City were to continue to draw on reserves to cover these increases to
expenses.
Figure 13: General Fund Balance and Required Fund Balance Projections (FY 2021 - FY 2027)
Other factors that have been incorporated into this graph are a steady decrease in the City’s staff vacancy rate,
elimination of $2.5 million in Grocery Tax revenues in 2026, and a at property tax levy. At the current rate, the fund
balance would fall below the City’s 16.66% policy in 2026 unless the property tax levy is increased, operating expenses are
reduced or alternative revenues are identi ed. By deferring any increases to revenues, larger single-year increases may be
needed in future years to address the current trajectory.
City of Evanston | Budget Book 2025 Page 15
Capital Improvement Plan
In FY 2024, the City issued $17.1 million in General Obligation (GO) bonds for Capital Improvement projects and $14.4
million for water infrastructure projects. The portion for Capital Improvement projects reimbursed the city for projects
initiated in 2022 and 2023. The issuance of these bonds was delayed to obtain the best possible interest rate. In 2024, a
reimbursement resolution was passed authorizing the City to spend $18.9 million on CIP projects from potential future
bond issuances for projects initiated in 2024.
As of October 31, the Capital Improvement Fund has a negative fund balance of $2.2 million and a cash balance of $6.6
million. The difference is primarily for projects that have been completed but not invoiced by the Illinois Department of
Transportation (IDOT). The Capital Improvement Fund has a fund balance policy requiring that a reserve be maintained
equal to 25% of expenses. The policy further states that this reserve balance "shall be used for the startup costs of the
current year capital projects" until bonds are issued. The current fund balance is $7.8 million below the reserve of $5.6
million, but the city can continue to use cash on hand to move projects forward until invoices are received by IDOT. The
fund balance will only continue to fall below this reserve policy until additional bonds are issued or alternative funding
sources are identi ed.
While further discussion is needed to determine how the City will pay for 2024 projects, the 2025 Adopted Budget
includes a Capital Improvements Plan of $84,563,865 in total expenses across 11 funds. Details on all projects in the plan
can be found in the Capital Improvements Section of the budget book.
Figure 14: FY 2025 Adopted Capital Improvement Program
Fund FY 2025 Adopted
187- Library Fund $1,900,000
200- Motor Fuel Tax Fund $4,469,650
215- CDBG Fund $1,160,000
335- West Evanston TIF Fund $1,560,790
365- Five Fifths TIF Fund $40,520
415- Capital Improvements Fund $25,947,000
416 - Crown Construction Fund $275,000
420- Special Assessment Fund $1,650,000
505 - Parking Fund $2,600,000
510- Water Fund $41,970,905
515- Sewer Fund $2,740,000
Pass Through Grants $250,000
Total $84,563,865
A critical portion of developing the CIP is determining the appropriate funding sources. The City uses many different
types of funding to implement the CIP. The primary funding source is general obligation bonds. The City works to
manage the volume of bonds issued, but it is the current choice when no other funding source is available. The adopted
budget includes the following General Obligation bonds for capital improvement projects in 2025:
2025 Bonds - City: $21,195,000
2025 Bonds - Water: $14,000,000
2024 Bonds - Library Capital Improvements Fund: $1,900,000
Additionally, the budget includes IEPA ($10.5 million) and WIFIA ($11 million) loans to fund projects in the Water Fund.
Other funding sources include grant funds, property tax increments, and funding from other government agencies like
Motor Fuel Tax funds and CDBG Funds.
Community Bene ts Agreement with Northwestern University
In Fall 2023, the City Council approved a new Community Bene ts Agreement (CBA) between the City of Evanston and
Northwestern University. Among the many components of the CBA is a $3 million annual contribution to the Good
Neighbor Fund for fteen years beginning in 2024. Of that $3 million, $1 million is to be directed to Affordable Housing,
and $500,000 is to be directed towards Sustainability efforts. The budget proposes to transfer the remaining $1.5 million
to the General Fund to cover operating expenses.
City of Evanston | Budget Book 2025 Page 16
Enterprise Funds
The City's budget consists of four enterprise funds. Enterprise funds provide services to customers at a rate to cover the
cost of providing the infrastructure or service. The primary revenues for these funds are user fees while the primary
expenses are infrastructure improvements, personnel and bene ts, and contractual services.
Parking Fund – Going into FY 2025, there are a handful of infrastructure needs for City parking facilities. The adopted FY
2025 CIP includes $2.6 million in the Parking Fund for the following projects:
PARC System Gate Control Improvements - $1.5 million
Sherman Fire Panel/System Upgrade - $350,000
Sherman Structural Inspection - $200,000
Roof Repairs at Parking Garages - $200,000
Church Elevators - $175,000
Maple HVAC/Electrical Evaluation - $175,000
Since 2021, the Parking Fund has received $4.35 million in ARPA Funds to account for lost revenue during the pandemic.
If it were not for the use of these federal relief funds, the Parking Fund would be in a de cit position. The Parking Fund
has an unaudited fund balance of $2.8 million as of July 31, 2024. The Parking Fund Fund Balance Policy is 16.66% of
expenses, which is $1.57 million in FY 2024.
Finance Staff projects the Parking Fund will end FY 2024 with at least $1.0 million in excess reserves that could be used
towards these capital projects. Staff recommends using $1 million from excess Parking Fund reserves to pay for a
signi cant portion of these projects as well as some combination of new revenues (increased citation fees, increased
parking permits, passing along credit card fees on parking transactions) or General Obligation (GO) bonds.
Water Funds – The Water Fund includes operations and capital improvements for all divisions at the Water Treatment
Plant as well as the Distribution Division. The adopted budget includes $41.9 million in capital spending in the Water
Fund to be nanced through a combination of state and federal loans, GO Bonds, and fund balance.
The City’s Water Production Bureau of the Public Works Agency has used a cost-of-service rate model to monitor the
Water Fund and Sewer Fund since 2009. Since then, staff have updated the model with current information related to
revenues, expenditures, and future capital improvement projects. As staff continues to input data into the cost of service
model, the model indicates that the Water Fund will be in nancial trouble within a few years unless measures are taken.
Several factors are placing the nancial burden on the water fund, all of which are related to the Evanston distribution
system:
The need to replace the aging water mains.
The need to replace lead service lines as part of the water main projects.
The need to replace all 10,500 lead service lines between 2027 and 2047.
The increased cost of water main construction.
The cost of water main and lead service line replacement must be borne by the Evanston retail customers.
In 2024, the City approved a 17.5% increase in water rates and was made aware that a 23.3% increase would be needed in
2025. Both the water and sewer fund cost-of-service models were updated and reviewed to reevaluate the 2025 rate
increases. The anticipated 23.3% water rate increase remains necessary. However, the sewer rate reduction can be
increased from 10% anticipated last year to 13.5%, which offsets a greater part of the water rate increase. This results in a
net increase to the combined water and sewer rate of 7.15% or about $10 per bi-monthly bill for the average customer.
Sewer Fund – The budget includes $2.7 million in capital spending in the sewer fund by drawing upon the existing fund
balance. As noted previously, staff is recommending a reduction in sewer rates to offset increases to water rates.
Solid Waste Fund – The Solid Waste fund is supported primarily by charges for trash and recycling collection services.
Since 2018, the fund has been receiving property tax revenue, which was increased over the course of three years, instead
of implementing a rate increase at that time. While the Solid Waste Fund has made considerable progress since its
negative $1.2 million fund balance in 2018, continued operation without revenue increases is not sustainable. As such, in
2022, the City Council approved the transfer of $1 million in excess General Fund reserves to the Solid Waste Fund and a
1.8% increase to rates in 2023 to avoid more substantial rate increases or increases to the property tax levy in order for the
fund to maintain a positive fund balance. In December 2023, the City Council approved 7.5% increases to sanitation
service fees in both 2024 and 2025 to cover contractual wage increases and increased costs to provide services.
City of Evanston | Budget Book 2025 Page 17
Budget Priorities and City Council Goals
Based upon the feedback received from the community and the City Council, staff focused on the following six Council
Goals for 2023-25 during the creation of this adopted 2025 budget. Throughout each department section, the budget
touches on key FY 2024 accomplishments and FY 2025 initiatives that are planned to make progress on these goals.
Housing — Expand the supply of safe and affordable housing in every neighborhood of Evanston.
CARP — Achieve Evanston’s 2025 Climate Action and Resilience Plan goals
(https://www.cityofevanston.org/home/showdocument?id=45170).
Economic Development — Invest in and bolster Evanston’s unique identity and culture. Foster growth and stability
for existing and new Evanston businesses. Ensure pathways to economic growth for residents.
Finance — Responsible and sustainable stewardship of city assets.
Public Safety — Ensure Evanston is safe and welcoming to all. Implement best practices and policies and develop
coordinated alternative public safety responses.
Public Health — Make signi cant and measurable progress toward addressing E-plan priorities
(https://www.cityofevanston.org/government/departments/health-human-services/partnerships/eplan).
Conclusion
Moving into 2025, there are several items that the City Council will need to consider.
Ensure the long-term sustainability of the City’s General Fund, given that de cit budgeting in the last couple of
years has been primarily due to the use of the General Fund reserves towards increasing public safety pension
contributions and capital project needs.
A long-term solution to fund increases to public safety pension contributions and capital project needs, including a
few major building construction/rehab projects.
Identify the funding source for 2024 CIP expenditures and prioritize CIP expenditures for 2025.
Sustain the operation of the City’s enterprise funds, primarily the Water Fund, where outside funding is not readily
available, necessitating rate increases to keep up with water main and lead service replacement.
Finally, I would like to thank the city staff, especially the budget team, for their efforts in preparing this adopted budget. I
would also like to thank the Mayor and the City Council for their strategic input throughout the year. The City staff looks
forward to working with the Mayor and Council, the community, as well as other stakeholders to nalize a comprehensive
FY 2025 budget that continues to fund all critical programs and services.
Sincerely,
Luke Stowe
City Manager
City of Evanston | Budget Book 2025 Page 18
Changes from Proposed Budget to Adopted Budget
Throughout City Council meetings from October to December, a number of changes were made to the original proposed
budget prior to adoption. The original proposed budget, released in October 2024, included $398,934,953 in expenses
(including transfers) and $360,205,961 in revenues (including transfers and use of fund balance). With approved changes,
expenses (including transfers) were reduced to $395,488,418 and revenues (including transfers and use of fund balance) to
$356,981,156.
Adjustments to Expenses
Fund Description of Adjustment Adjustment
Amount
Good Neighbor
Fund
Erred in including spending on racial equity, downtown revitalization, and
local workforce development as a direct payment from NU.($1,250,000)
CIP Reduced amount of bond issuance and CIP.($2,549,000)
MFT Revised amount for CIP.$352,465
TOTAL ($3,446,535)
Adjustments to Revenues
Fund Description of Adjustment Adjustment
Amount
General Fund Increased a transfer to TIF to match transfer out of TIF.$50
SSA 9 Revised net levy based on budget from SSA 9.($855)
Good Neighbors
Fund
Erred in including spending on racial equity, downtown revitalization, and
local workforce development as a direct payment from NU.($1,250,000)
CIP Reduced amount of bond issuance and CIP.($2,549,000)
General Fund Increases to various permits, licenses, and fees by City Council.$1,465,000
General Fund Reduce use of fund balance with approval of various fees, permits and
licenses.($1,465,000)
Parking Increases for various parking fees (residential permits, meter rates on the
lakefront, and credit card fees).$575,000
TOTAL ($3,224,805)
City of Evanston | Budget Book 2025 Page 19
All Funds Summary (Adjusted for Interfund Transfers)
The City's FY 2025 Budgeted expenses (adjusted for interfund transfers) in all 39 funds are summarized below.
Fund
FY 2024 Net
Budget
(Excluding
Transfers)
FY 2025
Adopted
Budget
Less Transfers
to Other
Funds
FY 2025 Net
Budget
(Excluding
Transfers)
FY 2024 vs FY
2025 ($)
General Fund (100)$109,476,759 $151,278,402 $37,946,944 $113,331,458 $3,854,699
American Rescue Plan (170)$23,858,091 $18,062,975 $1,500,000 $16,562,975 ($7,295,116)
General Assistance Fund (175)$1,420,890 $1,342,920 $1,342,920 ($77,970)
Human Services Fund (176)$5,258,432 $6,360,977 $6,360,977 $1,102,545
Reparations Fund (177)$3,501,000 $1,301,000 $1,301,000 ($2,200,000)
Sustainability Fund (178)$2,000,488 $1,706,513 $1,706,513 ($293,975)
Good Neighbor Fund (180)$314,000 $3,164,000 $3,000,000 $164,000 ($150,000)
Library Fund (185)$9,580,822 $10,007,246 $360,325 $9,646,921 $66,099
Library Debt Service Fund (186)$574,677 $576,946 $576,946 $2,269
Library Capital Improvement Fd (187)$550,000 $1,900,000 $1,900,000 $1,350,000
Motor Fuel Tax Fund (200)$6,620,000 $6,359,650 $6,359,650 ($260,350)
Emergency Telephone (E911) Fund
(205)$1,658,681 $1,862,841 $119,142 $1,743,699 $85,018
Foreign Fire Insurance (206)$0 $200,000 $200,000 $200,000
Special Service Area (SSA) #9 (210)$575,000 $642,145 $642,145 $67,145
CDBG Fund (215)$3,115,538 $3,788,998 $3,788,998 $673,459
CDBG Loan Fund (220)$440,000 $306,565 $306,565 ($133,435)
Home Fund (240)$2,021,202 $2,275,912 $2,275,912 $254,710
Affordable Housing Fund (250)$2,927,538 $2,362,480 $2,362,480 ($565,058)
Debt Service Fund (320)$15,466,634 $15,988,861 $15,988,861 $522,227
Howard-Ridge TIF Fund (330)$115,000 $857,413 $343,913 $513,500 $398,500
West Evanston TIF Fund (335)$4,332,000 $2,823,340 $110,550 $2,712,790 ($1,619,210)
Dempster-Dodge TIF Fund (340)$2,000 $205,343 $193,343 $12,000 $10,000
Chicago-Main TIF (345)$525,010 $1,158,000 $307,990 $850,010 $325,000
Special Service Area (SSA) #6 (350)$220,000 $220,000 $220,000 $0
Special Service Area (SSA) #7 (355)$140,000 $140,000 $140,000 $0
Special Service Area (SSA) #8 (360)$60,200 $60,200 $60,200 $0
Special Service Area (SSA) #10 (361)$0 $90,000 $90,000 $90,000
Five-Fifths Fund (365)$100,000 $1,224,370 $73,850 $1,150,520 $1,050,520
Capital Improvements Fund (415)$25,218,500 $26,222,000 $26,222,000 $1,003,500
Crown Construction Fund (416)$200,060 $788,429 $588,369 $200,060 $0
Crown Maintenance Fund (417)$175,000 $175,000 $175,000 $0
Special Assessment Fund (420)$452,550 $1,880,681 $230,631 $1,650,050 $1,197,500
Parking System Fund (505)$5,881,897 $11,883,699 $3,549,467 $8,334,232 $2,452,335
Water Fund (510)$81,529,268 $68,788,582 $6,028,135 $62,760,447 ($18,768,821)
Sewer Fund (515)$9,765,146 $10,483,001 $2,012,051 $8,470,950 ($1,294,196)
Solid Waste Fund (520)$6,855,183 $6,925,058 $418,600 $6,506,458 ($348,725)
Fleet Services Fund (600)$4,213,122 $4,204,265 $4,204,265 ($8,857)
Equipment Replacement Fund (601)$3,365,167 $5,496,912 $5,496,912 $2,131,745
Insurance Fund (605)$22,994,770 $22,373,693 $22,373,693 ($621,077)
TOTAL:$355,504,626 $395,488,418 $56,783,310 $338,705,108 ($16,799,518)
City of Evanston | Budget Book 2025 Page 20
All Funds Summary (incl. Interfund Transfers)
The City's FY 2025 Budgeted expenses (including interfund transfers) in all 39 funds are summarized below.
Fund FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
Budget
FY 2025
Adopted
Budget
FY 2024 vs FY
2025 ($)
General Fund (100)$116,484,137 $143,029,844 $143,927,543 $151,278,402 $7,350,859
American Rescue Plan (170)$7,659,448 $7,434,037 $25,108,091 $18,062,975 ($7,045,116)
General Assistance Fund (170)$1,004,058 $1,091,177 $1,420,890 $1,342,920 ($77,970)
Human Services Fund (176)$2,562,719 $4,246,737 $5,258,432 $6,360,977 $1,102,545
Reparations Fund (177)$272,499 $2,261,405 $3,501,000 $1,301,000 ($2,200,000)
Sustainability Fund (178)$238,368 $567,747 $2,000,488 $1,706,513 ($293,975)
Good Neighbor Fund (180)$174,555 $557,887 $3,314,000 $3,164,000 ($150,000)
Library Fund (185)$7,863,330 $7,762,567 $9,941,147 $10,007,246 $66,099
Library Debt Service Fund (186)$504,988 $507,913 $574,677 $576,946 $2,269
Library Capital Improvement Fd
(187)$173,737 $1,192,903 $550,000 $1,900,000 $1,350,000
Motor Fuel Tax Fund (200)$4,401,563 $2,831,512 $6,620,000 $6,359,650 ($260,350)
Emergency Telephone (E911) Fund
(205)$1,649,923 $1,664,398 $1,777,823 $1,862,841 $85,018
Foreign Fire Insurance (206)$238,583 $261,615 $0 $200,000 $200,000
Special Service Area (SSA) #9 (210)$593,856 $640,515 $575,000 $642,145 $67,145
CDBG Fund (215)$2,332,271 $2,020,464 $3,115,538 $3,788,998 $673,460
CDBG Loan Fund (220)$17,638 $151,862 $440,000 $306,565 ($133,435)
Home Fund (240)$360,412 $104,159 $2,021,202 $2,275,912 $254,710
Affordable Housing Fund (250)$540,780 $487,487 $2,927,538 $2,362,480 ($565,058)
Debt Service Fund (320)$15,703,413 $15,203,557 $15,466,634 $15,988,861 $522,227
Howard-Ridge TIF Fund (330)$1,889,560 $1,553,879 $478,513 $857,413 $378,900
West Evanston TIF Fund (335)$2,378,521 $2,282,700 $4,407,000 $2,823,340 ($1,583,660)
Dempster-Dodge TIF Fund (340)$181,791 $185,426 $178,857 $205,343 $26,486
Chicago-Main TIF (345)$418,529 $2,722,028 $797,490 $1,158,000 $360,510
Special Service Area (SSA) #6 (350)$221,862 $206,759 $220,000 $220,000 $0
Special Service Area (SSA) #7 (355)$147,094 $144,223 $140,000 $140,000 $0
Special Service Area (SSA) #8 (360)$61,162 $60,632 $60,200 $60,200 $0
Special Service Area (SSA) #10 (361)$0 $0 $0 $90,000 $90,000
Five-Fifths Fund (365)$135,901 $920,970 $100,000 $1,224,370 $1,124,370
Capital Improvements Fund (415)$12,574,553 $14,164,514 $25,218,500 $26,222,000 $1,003,500
Crown Construction Fund (416)$1,117,055 $1,013,010 $819,178 $788,429 ($30,749)
Crown Maintenance Fund (417)$34,951 $0 $175,000 $175,000 $0
Special Assessment Fund (420)$1,036,322 $1,137,031 $878,202 $1,880,681 $1,002,479
Parking System Fund (505)$11,862,976 $12,888,981 $9,431,364 $11,883,699 $2,452,335
Water Fund (510)$18,954,133 $21,683,305 $87,557,403 $68,788,582 ($18,768,821)
Sewer Fund (515)$7,089,513 $7,604,285 $11,406,267 $10,483,001 ($923,266)
Solid Waste Fund (520)$5,604,988 $6,191,417 $7,273,783 $6,925,058 ($348,725)
Fleet Services Fund (600)$3,506,681 $4,137,721 $4,213,122 $4,204,265 ($8,857)
Equipment Replacement Fund
(601)$1,514,557 $1,596,799 $3,365,167 $5,496,912 $2,131,745
Insurance Fund (605)$17,218,850 $19,192,139 $22,994,770 $22,373,693 ($621,077)
TOTAL: $248,725,277 $289,703,605 $408,254,819 $395,488,418 ($12,766,402)
City of Evanston | Budget Book 2025 Page 21
Property Tax Levy
2022 ADOPTED
2023
ADOPTED
2024 ADOPTED
2025
ADOPTED
CHANGE ($)CHANGE (%)
GENERAL FUND - CORPORATE
Gross Levy 7,629,834 8,414,703 8,414,703 8,371,551
Loss Factor*228,895 252,441 252,441 209,289
Net Levy $ 7,400,939 $ 8,162,262 $ 8,162,262 $ 8,162,262 $0 0.0%
GENERAL FUND - IMRF PENSION
Gross Levy 1,293,982 922,716 922,716 1,320,549
Loss Factor*38,819 27,681 27,681 33,014
Net Levy $ 1,255,163 $ 895,035 $ 895,035 $ 1,287,535 $392,500 43.9%
HUMAN SERVICES FUND
Gross Levy 3,206,186 3,206,186 3,463,918 3,743,590
Loss Factor*96,186 96,186 103,918 93,590
Net Levy $ 3,110,000 $ 3,110,000 $ 3,360,000 $ 3,650,000 $290,000 8.6%
SOLID WASTE FUND
Gross Levy 1,373,711 1,373,711 1,373,711 974,359
Loss Factor*41,211 41,211 41,211 24,359
Net Levy $ 1,332,500 $ 1,332,500 $ 1,332,500 $ 950,000 $ (382,500)-28.7%
FIRE PENSION FUND
Gross Levy 9,534,561 9,895,474 9,895,474 9,844,728
Loss Factor*286,037 296,864 296,864 246,118
Net Levy $ 9,248,524 $ 9,598,610 $ 9,598,610 $ 9,598,610 $0 0.0%
POLICE PENSION FUND
Gross Levy 11,205,709 10,712,881 10,712,881 10,657,944
Loss Factor*336,171 321,386 321,386 266,449
Net Levy $ 10,869,538 $ 10,391,495 $ 10,391,495 $ 10,391,495 $0 0.0%
CITY LEVY SUBTOTAL
Gross Levy 34,243,984 34,525,672 34,783,403 34,912,720
Loss Factor*1,027,320 1,035,770 1,043,502 872,818
TOTAL CITY NET LEVY $ 33,216,664 $ 33,489,902 $ 33,739,902 $ 34,039,902 $ 300,000 0.9%
GENERAL ASSISTANCE (GA) FUND
Gross Levy 1,340,206 1,340,206 1,082,474 769,231
Loss Factor*40,206 40,206 32,474 19,231
TOTAL GA FUND NET LEVY $ 1,300,000 $ 1,300,000 $ 1,050,000 $ 750,000 $(300,000)-28.6%
LIBRARY FUND
Gross Levy 7,476,289 7,768,528 8,467,695 8,845,484
Loss Factor*224,289 224,289 254,031 221,137
TOTAL LIBRARY NET LEVY $ 7,252,000 $ 7,535,472 $ 8,213,664 $ 8,624,347 $ 410,683 5.0%
DEBT SERVICE FUND
Gross Levy 14,143,427 13,522,171 13,404,398 13,160,921
Loss Factor*707,171 643,913 638,305 394,828
Net Levy $ 13,436,256 $ 12,878,258 $ 12,766,093 $ 12,766,093 $0 0.0-%
LIBRARY DEBT SERVICE
Gross Levy 533,289 533,309 603,411 594,790
Loss Factor*26,664 25,396 28,734 17,844
Net Levy - Library Debt $ 506,625 $ 507,913 $ 574,677 $ 576,946 $2,269 0.4%
DEBT SERVICE LEVY SUBTOTAL
Gross Levy 14,676,717 14,055,480 14,007,809 13,755,710
Loss Factor*733,836 699,309 667,039 412,671
DEBT SERVICE NET LEVY $ 13,942,881 $ 13,386,171 $ 13,340,770 $ 13,343,039 $ 2,269 0.0%
TOTAL GROSS LEVY $ 57,737,195 $ 57,689,886 $58,341,381 $58,283,145 $(58,235)-0.1%
Total Loss Factor*$2,025,650 $1,978,341 $1,997,046 $1,525,857 $(471,189)-23.6%
TOTAL NET LEVY $55,711,545 $55,711,545 $56,344,336 $56,757,288 $412,952 0.7%
*A 3% loss factor for Debt Service and a 2.5% loss factor for all other levies will be applied by Cook County.
City of Evanston | Budget Book 2025 Page 22
City of Evanston | Budget Book 2025 Page 23
Property Tax Explanation
Each individual property in Cook County is assessed a property tax based on the property taxes levied by all of the taxing
districts that support the property. You can look up your home or business's property tax information online . Learn more
about how the property tax rate is calculated by Cook County.
Cook County releases a summary report each year providing an average Composite Tax rate for each community, which is the
average property tax rate for all properties within each municipality. This rate can be used to compare your individual home's
property tax rate versus the average composite rate in your community, as well as to compare the average composite tax rate
across municipalities. Other counties in Illinois release similar composite rate calculations each year.
In early 2024, Evanston's Finance & Budget Committee asked staff to create a list of Peer Communities to compare various
attributes, nancial gures, and policies. More information on how those peer communities were selected can be found on the
Finance & Budget Committee website .
Property Tax Rate Comparison
The table below shows how Evanston's 2023 Composite Tax Rate compares to its seven Peer Communities. This table also
re ects communities' libraries and Park Districts (where applicable) to help make this more of an "apples to apples"
comparison between communities. Most other communities have a separate Park District as separate taxing body from the
municipality.
Community
2023
Composite
Rate
2023
Municipality
Rate
2023 Library
Rate
2023 Park
District Rate
Municipality +
Library + Park
District Rate
Municipality + Library
+ Parks as a % of the
Composite Rate
Oak Park 10.811 1.622 0.482 0.521 2.625 24.28%
Palatine 9.825 0.978 0.353 0.649 1.98 20.15%
Arlington Heights 9.204 1.009 0.394 0.481 1.884 20.47%
Skokie 8.986 0.486 0.43 0.407 1.323 14.72%
Park Ridge 8.985 0.706 0.2 0.524 1.43 15.92%
Des Plaines 8.694 0.923 0.224 0.441 1.588 18.27%
Bloomington*8.690 0.993 0.293 0 1.286 14.79%
Evanston*8.066 1.298**0.221 0 1.519 18.83%
*Bloomington and Evanston have a Parks and Recreation Department, not a separate taxing Park District
**Evanston Municipality rate also includes the General Assistance property tax levy
Property Tax Amount Comparison
The table below shows the approximate dollar amount for a $500,000 home in Evanston and its seven Peer Communities. It
also shows approximately how much goes towards each 1) Municipality + Library + Park District, 2) its elementary and
secondary school districts, and 3) all other taxing bodies. An individual property PIN in all of these communities may be higher
or lower depending on the speci c combination of taxing districts servicing a property.
Community Home Value
2023 Average
Composite
Rate
Approximate
Tax Bill for
Average
Composite
Rate
Approximate
Property Tax
towards
Municipality +
Library + Park
District
Approximate
Property Tax
towards
Elementary &
Secondary
School
Districts
Approximate
Property Tax
Bill towards All
Other Taxing
Districts
Oak Park $500,000.00 10.811 $16,304.61 $3,958.89 $10,136.28 $2,209.44
Palatine $500,000.00 9.825 $14,817.57 $2,986.14 $10,021.66 $1,809.78
Arlington Heights $500,000.00 9.204 $13,881.01 $2,841.35 $8,860.38 $2,179.28
Skokie $500,000.00 8.986 $13,552.24 $1,995.28 $10,243.35 $1,313.60
Park Ridge $500,000.00 8.985 $13,550.73 $2,156.65 $9,605.41 $1,788.67
Des Plaines $500,000.00 8.694 $13,111.86 $2,394.94 $8,860.38 $1,856.53
Bloomington $500,000.00 8.690 $13,105.82 $1,939.48 $7,807.69 $3,358.65
Evanston $500,000.00 8.066 $11,791.28 $2,220.55 $7,943.69 $1,627.04
*Evanston Municipality rate also includes the General Assistance property tax levy
Note: Total taxes for all communities include the Cook County Homeowners exemption.
City of Evanston | Budget Book 2025 Page 24
GENERAL INFORMATION
City of Evanston | Budget Book 2025 Page 25
About the City
The City of Evanston
The City of Evanston covers a stretch of four miles along Lake Michigan’s picturesque western shoreline. The
City’s eight square miles include residential neighborhoods encircling thoughtfully-planned business districts
and recreational facilities. Ongoing development of both residential and commercial properties has brought
the City of Evanston a cosmopolitan avor while retaining a close-knit suburban atmosphere.
Evanston boasts a diverse populace in terms of religious, racial, educational, and economic composition.
Interspersed throughout the community are over 290 acres of parks, including tennis courts, ve public
swimming beaches, athletic elds, and bicycling and jogging trails.
The City of Evanston operates under the Council-Manager form of government. The non-partisan legislative
body is comprised of ten elected of cials consisting of a Mayor and nine Ward Council Members. Through the
Council-Manager form of government, elected of cials create policy and direct the City Manager to implement
the plan. This places the responsibility for day-to-day provision of services on a professional manager and staff.
The Budget Document
The Budget Document serves as a policy guide which sets the nancial course of the City of Evanston and
de nes the service priorities provided to the community. The City uses fund accounting for its operations in
accordance with best practices and legal requirements. A fund is a separate accounting entity with a self-
balancing set of accounts. The 2024 Budget includes 40 funds. Most departments have operations in multiple
funds. More information can be found on the "Fund Structure and Descriptions" page.
The City’s main operating fund, the General Fund, provides resources for the essential services expected from a
local government, including Police, Fire, Parks & Recreation, Health and Human Services, Community
Development, Public Works, and Administrative Services. It is primarily supported by taxes, as well as charges
for services, nes and various fees from sources such as permits and licenses. Other Funds include Special
Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds, Internal Service Funds, and
Pension Trust Funds.
City of Evanston | Budget Book 2025 Page 26
Population Overview
T O TA L P O P U L A T I O N
77,181 1.6%
vs. 2021
G R O W T H R A N K
1712 out of 2735
Municipalities in Illinois
D AY T I M E P O P U L AT I O N
87,768
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U L A T I O N BY A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022
70k
72.5k
75k
77.5k
80k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of Evanston | Budget Book 2025 Page 27
Household Analysis
T O TA L H O U S E H O L D S
30,900
Municipalities must consider the dynamics of household types to plan for and
provide services effectively. Household type also has a general correlation to income
levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates
12%
lower than state average
Family Households
41%
14%
lower than state average
Married Couples
41%
22%
higher than state average
Singles
36%
30%
higher than state average
Senior Living Alone
22%
City of Evanston | Budget Book 2025 Page 28
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
H O U S E H O L D I N CO M E
Above $200,000
23%
87%
higher than state average
Median Income
93,188
19%
higher than state average
Below $25,000
13%
15%
lower than state average
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
City of Evanston | Budget Book 2025 Page 29
Housing Overview
2 0 2 2 M E D I A N H O M E VA L U E
454 ,600
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E O W N E R S V S R E N T E R S
Eva nston
44%
Rent
56%
Own
Sta te Avg.
33%
Rent
67%
Own
* Data Source: 2022 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
3 5 0 k
4 0 0 k
4 5 0 k
3 0 0 k
5 0 0 k
> $1,0 0 0,00 0
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $49 9,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$15 0,000 to $19 9,999
$100,000 to $149,9…
$5 0,000 to $9 9,999
< $49,999
City of Evanston | Budget Book 2025 Page 30
Principal Property Taxpayers
Below is a list of the top Principal Property Taxpayers in the City of Evanston, as provided in the 2023 Annual Comprehensive
Financial Report.
City of Evanston | Budget Book 2025 Page 31
Organization Chart
The City of Evanston operates under a Council-Manager form of government. The non-partisan legislative body is comprised of
ten elected of cials consisting of a Mayor and nine ward Council Members. Through the Council-Manager form of government,
elected of cials create policy and direct the City Manager in the implementation of those plans. This places the responsibility
for day-to-day provision of services on a professional manager and staff.
City of Evanston Org Chart
City of Evanston
Residents
Elected Of cials
Mayor Daniel Biss
City Council
Boards and Commissions
Evanston Public Library
Yolande Wilburn
Executive Director
City Manager
Luke Stowe
Deputy City Manager
Carina Sanchez
Law
Alexandra Ruggie
Corporation Counsel
Administrative Services
Michael Rivera
Interim Director
Police
Schenita Stewart
Police Chief
Health & Human Services
Ikenga Ogbo
Director
Parks & Recreation
Audrey Thompson
Director
Deputy City Manager
Stephen Ruger
Finance
Hitesh Desai
CFO
Community
Development
Sarah Flax
Director
Fire
Paul Polep
Fire Chief
Public Works Agency
Edgar Cano
Director
City Clerk
Stephanie Mendoza
City of Evanston | Budget Book 2025 Page 32
2025 Budget Calendar
Date(s)Task/Step/Meeting
Jan 1, 2024 Fiscal Year 2024 Begins.
Feb 26 – Mar 14, 2024 Staff met individually with Councilmembers and the Mayor about preliminary FY 2025
Budget Planning ideas.
Mar 28 – Apr 3, 2024 Staff met individually with Finance & Budget Committee Members (not on Council)
about preliminary FY 2025 Budget Planning ideas.
May 13, 2024 Staff presented aggregated comments from February-April meetings to the City
Council.
May 10-31, 2024 Finance Staff held preliminary Budget Meetings with Departments about the FY 2025
Budget Planning Process.
Jun 1, 2024 Finance Staff provide FY 2025 Budget Planning Materials to Departments.
Departments began developing Department Budgets.
Jun 24-28, 2024 Finance Staff met with Departments about Position Control and Personnel Changes
July 2024 Departments continued developing Department Budgets. Finance Staff hosted
trainings for staff on Budget Planning Materials. Finance Staff initialized Budget
Planning settings in New World ERP.
Aug 1-23, 2024 Finance and CMO met with Departments about their FY 2025 Budgets. Finance Staff
began compiling FY 2025 Budget Documentation.
Aug 26 – Sep 6, 2024 Finance and CMO met with Departments again about FY 2025 Budgets.
Sep 6, 2024 FY 2025 Department Budgets and Budget Requests “Soft Locked”
Sep 6 – Oct 2, 2024 Finance Staff nished compiling Budget Documentation. Finance Staff reviewed and
entered FY 2025 Proposed Budget numbers in New World ERP and ClearGov.
Oct 4, 2024 FY 2025 Proposed Budget was published on the City’s website.
Oct 8, 2024 FY 2025 Proposed Budget presented at the regular Finance & Budget Committee
meeting.
Oct 14, 2024 FY 2025 Proposed budget presented at the regular City Council meeting.
Oct 15 – Nov 25, 2024 Staff re ne and update the FY 2025 Proposed Budget based on the feedback received
from City Council, Finance & Budget Committee, and the Community.
Oct 28, 2024 FY 2025 Budget Public Hearing at the regular City Council meeting.
Oct 21 – Nov 8, 2024 FY 2025 Proposed Budget presented at Ward meetings and Budget Town Hall
Nov 4, 2024 FY 2025 Truth in Taxation Hearing at a (tentative) Special City Council meeting
Nov 11, 2024 Budget Discussion and Introduction of Tax Levy Ordinances at the regular City
Council meeting.
Nov 25, 2024 FY 2025 Budget Adopted by the City Council.
December 2024 Following approval by City Council, FY 2025 Adopted Budget is published on the City’s
website.
Dec 27, 2024 Tax Levy ling deadline with Cook County
City of Evanston | Budget Book 2025 Page 33
Fund Structure
The City's Budget is divided into 39 funds and organized by departments. Funds are the largest nancial unit of the City's
budget. Departments are functional units of government, and lay across the City's funds. The funds are categorized into
different types, as shown in the table below.
Fund Type Fund Title Fund Type Fund Title
General Funds General Fund (100)Special Revenue Funds American Rescue Plan (170)
Human Services Fund (176) General Assistance Fund (175)
Reparations Fund (177)
Debt Service Funds Debt Service Fund (320) Sustainability Fund (178)
Howard-Ridge TIF Fund (330) Good Neighbor Fund (180)
West Evanston TIF Fund (335) Motor Fuel Tax Fund (200)
Dempster-Dodge TIF Fund (340) Emergency Telephone (E911) Fund (205)
Chicago-Main TIF (345) Foreign Fire Insurance (206)
Five-Fifths Fund (365) CDBG Fund (215)
Special Service Area (SSA) #6 (350) CDBG Loan Fund (220)
Special Service Area (SSA) #7 (355) Home Fund (240)
Special Service Area (SSA) #8 (360) Affordable Housing Fund (250)
Special Service Area (SSA) #9 (210)
Special Service Area (SSA) #10 (361)Internal Service Funds Fleet Services Fund (600)
Equipment Replacement Fund (601)
Capital Project Funds Capital Improvements Fund (415) Insurance Fund (605)
Crown Construction Fund (416)
Crown Maintenance Fund (417)Component Unit Funds Library Fund (185)
Special Assessment Fund (420) Library Debt Service Fund (186)
Library Capital Improvement Fd (187)
Enterprise Funds Parking System Fund (505)
Water Fund (510)
Sewer Fund (515)
Solid Waste Fund (520)
City of Evanston | Budget Book 2025 Page 34
Fund-Department Relationships
Department Fund Title Department Fund Title
13 City Council General Fund (100)40 Public Works AgencyGeneral Fund (100)
Motor Fuel Tax Fund (200)
14 City Clerk General Fund (100) Capital Improvements Fund (415)
Crown Construction Fund (416)
15 City Manager's Of ce General Fund (100) Crown Center Maintenance (417)
Reparations Fund (177) Special Assesment Fund (420)
Sustainability Fund (178) Parking System Fund (505)
Water Fund (510)
17 Law General Fund (100) Sewer Fund (515)
Solid Waste Fund (520)
19 Administrative Services General Fund (100)
Capital Improvements Fund (415)48 Library Library Fund (185)
Parking System Fund (505) Library Debt Service Fund (186)
Fleet Services Fund (600) Library Capital Improvement FD (187)
Equipment Replacement Fund (601)
21 Community Development General Fund (100)99 Non-Departmental General Fund (100)
Human Services Fund (176) American Rescue Plan (170)
CDBG Fund (215) Good Neighbor Fund (180)
CDBG Loan Fund (220) Debt Service Fund (320)
HOME Fund (240) Howard-Ridge TIF Fund (330)
Affordable Housing Fund (250) West Evanston TIF Fund (335)
Dempster-Dodge TIF Fund (340)
22 Police General Fund (100) Chicago-Main TIF Fund (345)
Emergency Telephone (E911) Fund (205) Five Fifths Fund (365)
Special Service Area (SSA) #6 (350)
23 Fire Mgmt & Support General Fund (100) Special Service Area (SSA) #7 (355)
Special Service Area (SSA) #8 (360)
24 Health General Fund (100) Special Service Area (SSA) #9 (210)
General Assistance Fund (175) Special Service Area (SSA) #10 (361)
Human Services Fund (176) Capital Improvements Fund (415)
30 Parks and Recreation General Fund (100)
Human Services Fund (176)
City of Evanston | Budget Book 2025 Page 35
Fund Descriptions
GENERAL FUNDS
General Fund - To account for all activity traditionally associated with government operations, which are not
required to be accounted for in another fund.
Human Services Fund – To account for social services, youth and young adult outreach, and funding distributed
through the Social Services Committee.
DEBT SERVICE FUNDS
Debt Service Fund - To account for non-abated, general obligation payments on the principal and interest related
to bonds and/or other City debt.
Howard-Ridge Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt
proceeds issued and allocated to this tax increment nancing district.
West Evanston Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt
proceeds issued and allocated to this tax increment nancing district.
Dempster-Dodge Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt
proceeds issued and allocated to this tax increment nancing district.
Chicago-Main Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt
proceeds issued and allocated to this tax increment nancing district.
Five Fifths (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to
this tax increment nancing district.
Special Service Area (SSA) 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.
Special Service Area (SSA) No. 7 Fund - To account for promotion, advertisement, and street maintenance costs of
the area located in the City's East Central Street business district. Financing is provided by the City through an
annual special service area property tax levy.
Special Service Area (SSA) No. 8 Fund - To account for promotion, advertisement, and street maintenance costs of
the area located in the City's West Central Street business district. Financing is provided by the City through an
annual special service area property tax levy.
Special Service Area (SSA) No. 9 Fund - 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 special
service area property tax levy.
Special Service Area (SSA) No. 10 Fund - To account for promotion, advertisement, and street maintenance costs of
the area located along Howard Street from the CTA tracks to just west of Asbury Avenue. Financing is provided by
the City through an annual special service area property tax levy.
CAPITAL PROJECTS FUNDS
Capital Improvement Fund - To account for capital projects not funded through special revenue, tax increment
nancing, 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.
Crown Construction Fund - To account for all activity related to the construction of a new Robert Crown
Community Center beginning in 2017. Financing is provided by general obligation bond proceeds and community
contributions.
City of Evanston | Budget Book 2025 Page 36
Crown Center Maintenance Fund – To account for activity related to major maintenance and equipment
replacement in the newly constructed Robert Crown Community Center. Funding is from the operating revenues
through a transfer from the General Fund.
Special Assessment Fund - To account for capital improvements (primarily alley paving) nanced by both special
assessments on property owners and City contributions.
ENTERPRISE FUNDS
Parking Fund - To account for all City-owned parking facilities/garages, lots, and metered spaces. All activities are
accounted for including administration, operations, nancing, and revenue collection.
Water Fund - To account for all activity related to providing water to Evanston 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 City residents and businesses. Activities
necessary to provide such service include, but are not limited to: administration, operations, nancing, capital
improvements/maintenance, and billing/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.
INTERNAL SERVICE FUNDS
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.
Equipment Replacement Fund – To account for the costs associated with the purchase of vehicles and equipment.
Insurance Fund - To account for all costs related to health insurance, general liability and workers' compensation
claims. This internal service fund uses “funding premium” payments from City operating funds to pay claim and
premium costs incurred.
COMPONENT UNIT FUNDS
Library Fund – To account for the Evanston Public Library. The Evanston Public Library promotes the development
of independent, self-con dent, and literate citizens through the provision of open access to cultural, intellectual, and
informational resources for all ages.
Library Capital Fund – To account for the capital improvements to the Evanston Public Library. Funding is provided
primarily through property tax levy.
Library Debt Fund – To account for principal and interest payments on debt proceeds issued and allocated to the
Evanston Public Library.
Library Endowment Fund (not included in budget) –The Evanston Public Library established the Library
Endowment in 1907 to provide, in perpetuity, a reliable source of income to support special projects and the
acquisition of Library materials, equipment and capital improvements. It was expressed by the Board of
Trustees that the Endowment supplement and enhance the Library’s collections, operations and facilities,
never to diminish in any way the funding for the Library that is provided by federal, state or local governments.
The Endowment Fund has grown to include numerous distinct funds, most of which were established in honor
or memory of an individual.
SPECIAL REVENUE FUNDS
American Rescue Plan (ARPA) Fund – To account for revenue and expenses related to funds from the American
Rescue Plan Act of 2021, which provided funding for local government services in the wake of the COVID-19
pandemic.
General Assistance Fund – To account for the General Assistance program. Assistance is provided to persons who
are not eligible for any other state or federal nancial assistance programs and who do not have income or
resources to provide for their basic needs.
City of Evanston | Budget Book 2025 Page 37
Reparations Fund – To account for revenues and expenses related to the Evanston Reparations program.
Sustainability Fund – to advance the implementation of the Climate Action and Resilience Plan (CARP).
Good Neighbor Fund – To account for the resources provided by Northwestern University to assist City functions
and increase programming.
Motor Fuel Tax Fund - To account for the operation of street maintenance programs and capital projects as
authorized per the Illinois Department of Transportation. Financing is provided from a State of Illinois municipal
allotment of gasoline tax revenue.
Emergency Telephone System (E911) Fund - To account for revenues and expenditures for 911 emergency
telephone service. Financing is provided by landline and wireless phone surcharges.
Community Development Block Grant (CDBG) Fund - To account for the revenues and expenditures of the Federal
Community Development 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 federal law
requirements.
Community Development Block Grant (CDBG) Loan Fund - To account for residential rehabilitation loans to
residents.
Neighborhood Improvement Fund - To account for a portion of sales tax revenues derived from retail sales at the
Home Depot store in Evanston. Sales tax revenues allocated to this fund are to be expended on public projects that
will bene t the immediate neighborhood nearby the store.
HOME Fund – To account for the Home program. Financing is provided by the federal government and used to
create affordable housing to low-income households. Expenditures are made in accordance with the requirements
of federal law.
Affordable Housing Fund - To account for costs associated with affordable housing programs for low- and
moderate-income City of Evanston residents.
Foreign Fire Insurance Fund - Accounted for within the General Fund, State law requires all insurance
companies not incorporated under the laws of the State of Illinois, and that provide re insurance for property
situated within an Illinois municipality or re protection district that maintains a re department, to remit a
foreign re insurance license fee to the foreign re insurance board within a municipality, or to the secretary of
a re protection district. The funds are managed by the Fire Department.
PENSION TRUST FUNDS (not included in budget)
Fire Pension Fund (not included in budget)- To account for the accumulation of resources to pay pension costs.
Resources are contributed by sworn re members at a xed rate as mandated by state statute and by the City
through an annual property tax levy as determined by an independent actuary.
Police Pension Fund (not included in budget) - To account for the accumulation of resources to pay pension costs.
Resources are contributed by sworn police members at a xed rate as mandated by state statute and by the City
through an annual property tax levy as determined by an independent actuary.
City of Evanston | Budget Book 2025 Page 38
Basis of Budgeting
The City was incorporated in 1863. The City operates under a Council-Manager form of government, is a home
rule municipality as de ned by Illinois state law and provides the following services as authorized by its charter:
general management and support, public safety, public works, health and human resource development,
library, recreational and cultural opportunities, and housing and economic development.
The City uses funds and account groups to report on its nancial position and the results of its operations. Fund
accounting is designed to demonstrate legal compliance and to aid nancial management by segregating
transactions related to certain City functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other
hand, is a nancial reporting device designed to provide accountability for certain assets and liabilities that are
not recorded in the funds because they do not directly affect net expendable available nancial resources.
Funds are classi ed into three categories: governmental, proprietary and duciary. Each category, in turn, is
divided into separate “fund types.”
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 general
xed assets (capital projects 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 some other fund.
The City follows these procedures in establishing the budgetary data re ected in the nancial statements:
. The City Manager submits to the City Council an operating budget for the scal year commencing the
following scal year. The operating budget includes expenditures and the means of nancing them.
. Public budget hearings are conducted. Taxpayer comments are received and noted.
. 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.
. Budgets are legally adopted on a basis consistent with generally accepted accounting principles (GAAP).
It should be noted that property taxes are budgeted on a cash basis. For purposes of preparing the
combined statement of revenues, expenditure and changes in fund balances - budget and actual, GAAP
revenues and expenditures have been adjusted to the budgetary basis.
The level of control (level at which expenditures may not exceed budget) is at the fund level. All unencumbered
annual appropriations are lapsed at the scal year-end.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded, reserve a portion of a budgeted account so that amount is not spent
elsewhere. For non-enterprise funds, encumbrances are usually not counted as expenditures until the actual
disbursement has been made.
The nancial information of general governmental type funds (for example, the general fund itself and MFT
funds) is prepared on a modi ed accrual basis. Brie y, this means that revenues are usually recorded when
they become available and are measurable while expenditures are recorded when the liability has been
incurred.
The enterprise funds (Water, Sewer, Solid Waste, and Parking), on the other hand, are often reported on a full
accrual basis. Not only are expenses recognized when a commitment is made (through a purchase order) but
revenues are also recognized when they are obligated to the City (for example, water user fees are recognized
as revenue when bills are produced).
The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s nances on the basis of
“generally accepted accounting principles” (GAAP) and a budget basis for comparison purposes.
City of Evanston | Budget Book 2025 Page 39
Financial Control Procedures
The City reports nancial results based on generally accepted accounting principles as promulgated by the
Governmental Accounting Standards Board (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 Division of the City Manager ’s Of ce.
Disbursements are made only if the expenditure is within the authorized appropriation. For all major
expenditures, purchase orders are prepared, approved and the related appropriation is encumbered before a
check is issued.
City of Evanston | Budget Book 2025 Page 40
Financial Policies
The FY 2025 budget complies with all relevant nancial policies. In ongoing efforts to formally address long-
term budgeting provisions, the City of Evanston has endorsed a Budget Policy. This policy has been revised as
follows:
I. Budget Process
Compilation of the Proposed Budget - Each year the City Manager shall prepare and submit a proposed
budget to the City Council, allowing ample time for discussion and decision-making. The proposed budget
shall contain estimates of revenues available to the City along with recommended expenditures for the
departments, boards and commissions. The City Manager is required to submit a balanced budget to Council
in which revenues equal expenditures.
Quarterly Financial Update
Following the end of each nancial quarter, the City Manager shall present a report summarizing budgeted vs.
actual revenues and expenditures.
Review of the Comprehensive Annual Financial Report
The Finance and Budget Committee and City Council shall review the Comprehensive Annual Financial Report.
This review shall take place at the earliest meeting date following publication.
Copies of the Proposed and Final Budget
Suf cient copies of the proposed and nal budget shall be placed on le in printed form for public inspection
at the City Clerk, at the Public Library, and at all library branches. An electronic version of the proposed and nal
budget shall be posted on the City of Evanston Website. The City of Evanston may offer for sale a printed and
electronic copy of the proposed and nal budget for a fee not to exceed the cost of preparation, printing, and
distribution of the budget.
Public Hearing, Notice and Inspection of Budget - The City Council will hold a public hearing on the annual
budget prior to nal action by the City Council. Notice of this hearing shall be published in a local newspaper at
least ten days prior to the public hearing. Copies of the proposed budget will be available for public inspection
in printed form in the of ce of the City Clerk for at least ten days prior to the hearing.
The City Council budget meeting agendas will be available to the public prior to the initial special meeting of
the City Council on the proposed budget.
Each special meeting of the City Council on the proposed budget shall designate a period of time for citizen
testimony concerning budget matters discussed during that special meeting. The length of such time shall be
determined by the chairman prior to the budget meeting process.
Submission of the Proposed Budget
The City Manager will submit a balanced budget to the City Council by October 31.
Revision of Annual Budget - Following City Council adoption of the budget, the City Council shall have the
authority to revise the budget by transferring monies from one fund to another or adding to any fund. No
revision of the annual budget shall increase the budget in the event monies are not available to do so.
II. Fund Policies
General Fund
The General Fund budget will be balanced each year, subject to the current Fund Reserve level. In the event
the General Fund Reserve balance is below the minimum level of 16.6%, the fund may be structured with a
surplus budget in order to bring reserves up to the minimum. In the event the fund reserve is above the 20%
recommended maximum, the budget may be structured in a de cit to account for the transfers out to other
funds as noted in the reserve policy.
Parking System Fund
City of Evanston | Budget Book 2025 Page 41
This is an enterprise fund and as such is expected to be self-suf cient. Any revenues generated, especially from
sales, should be retained to maintain the fund. Periodically, fees should be increased to suf ciently fund
operating costs, depreciation, and a reserve. The General Fund will continue to be properly compensated for
administrative expenses, which support parking system activities.
Water Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a suf cient reserve shall be
maintained to meet debt requirements. A portion of the fund reserve shall be used to fund depreciation and
capital improvement needs.
Fire and Police Pension Funds
The Fire ghters and Police Pension Funds shall receive funding in accordance with the Joint Actuarial Report
provided by the City and both Funds each year. Actuarial methods and assumptions shall be reviewed annually
and shall meet or exceed Illinois statutory regulations.
Emergency Telephone System Fund
This fund must be maintained at a level adequate to provide for maintenance of current operations, the
capability to respond to unforeseen events, funding of long-term capital improvements, and needed upgrades.
The fund shall be entirely supported by revenues received from the imposed telephone surcharge.
Motor Fuel Tax Fund
Revenues for this fund are provided by the state motor fuel tax and as such should be used only for street
improvement, repair, and maintenance as allowed by State of Illinois law. Funds may be accumulated for the
purpose of accomplishing major projects, however, the beginning reserve balance for this fund should not fall
below 25% of the annual revenue received in the prior year.
Insurance Fund
The Insurance Fund must be maintained to meet the City’s current and future insurance liability and self-
funded employee bene ts program requirements. Liability Insurance Requirements include current budget
year obligations and building a reserve (as noted in the fund reserve section of this communication) over seven
years to prepare for anticipated claims and losses. The City Manager shall be required to present an annual
report itemizing all of the City’s current and long-term claims and liabilities. Each year City staff will review
worker compensation, liability, and property insurance policies to determine if coverage meets current nancial
and operational needs. The City Manager each year will recommend to the City Council insurance policy
coverage and limits and include the necessary funds in the operating budget. Self-funded Employee Bene t
Program costs are accounted for in this fund and at the Intergovernmental Personal Bene ts Cooperative
(IPBC). As required by the IPBC the City will maintain a minimum of one month’s reserve for PPO bene t
programs at the IPBC. Further, the City will set rates and manage program bene t costs to keep cost increases
below the Medical rate of in ation.
Fleet Services Fund
The City of Evanston shall maintain vehicles and equipment, which are safe and adequate for the demands of
the operating departments. Interfund transfers from operating departments shall be established to maintain
the necessary staff, equipment and supplies/parts to service all appropriate vehicles.
City of Evanston | Budget Book 2025 Page 42
Equipment Replacement Fund
The Equipment Replacement Fund receives interfund transfer from operating department’s established to
replace vehicles within 2 years of the expiration of their useful life as determined by the eet maintenance
division. General obligation debt shall only be used for vehicles with an expected life equal to or greater than 15
years and with a purchase price greater than or equal to $250,000.
Debt Service Fund
General Obligation Debt of the City means debt (viz., bonds) for which an unlimited real property tax levy is
made or pledged for payment. General Obligation Debt shall be allocated into two categories. Self‑Supporting
General Obligation Debt shall mean General Obligation Debt which, at the time of issuance, is expected and
intended by the Treasurer to be payable out of a source of funds other than the City’s general real property tax
levy, thus permitting the abatement and avoidance of the property tax levy to pay such bonds; examples of
Self‑Supporting General Obligation Debt include (without limitation) bonds payable from the Water Fund or
the Sewer Fund, bonds payable from special assessments, bonds payable from tax increment nancing areas,
and bonds payable from Motor Fuel Taxes.
Tax‑Supported General Obligation Debt shall mean all other General Obligation Debt, which is expected and
intended to be paid from a general real property tax levy. General Obligation Debt shall not include any
obligation of the City not denominated a bond, including, without limitation, short term notes or warrants or
other obligations which the City may issue from time to time for various purposes and to come due within
three (3) years of issuance. General Obligation Debt does not include bonds which have been refunded or
decreased and which, as a consequence of same, are provided for from a dedicated source of funds or
investments. Self‑Supporting General Obligation Debt shall not be limited by this Budget Policy.
Tax‑Supported General Obligation Debt shall not exceed $155,000,000 in aggregate principal amount, which
limit is expressly subject to increase from time to time by action of the City Council as the needs of the City may
grow. General Obligation Debt issued as so-called zero coupon bonds or capital appreciation bonds shall be
counted as debt in the original principal amount issued.
The Treasurer shall at all times keep a book or record of all General Obligation Debt and its proper allocation.
The Treasurer’s statements as to the allocation of General Obligation Debt into these two categories shall be
conclusive. Notwithstanding this statement of policy, all bonds or other obligations by whatever name
designated of the City duly authorized to be issued by the City Council shall be valid and legally binding as
against the City, and there shall be no defense of the City as against any bondholder or other obligation holder
on the basis of this policy.
Sewer Fund
This is an enterprise fund and as such is expected to be self-suf cient. As a result, rates should be scheduled to
increase to meet costs of sewer operations, debt service, and capital projects. Transfers to other funds for
administrative expenses should be maintained to re ect true program costs.
Solid Waste Fund
This is an enterprise fund and as such is expected to be self-suf cient. As a result, rates should be scheduled to
increase to meet costs of solid waste operations, debt service, and capital projects. Transfers to other funds for
administrative expenses should be maintained to re ect true program costs.
Expenditure Analysis
City Council shall review all signi cant operational, economic, program, and expenditure proposals in regard to
the short term and long-term budgetary and economic impact. The appropriate City Department and staff
shall provide the budget analysis for the review and consideration by the City Council.
City of Evanston | Budget Book 2025 Page 43
III. Fund Reserve Policy
The Fund Reserve Policy is as follows:
General Fund
A minimum of 16.6% or two month of operating expenses shall be maintained as a reserve. Any monies over a
16.6% reserve in this fund shall be re-appropriated to other funds that have not met its reserve requirements.
Once all funds have met their fund requirements additional funds shall go to the Capital Improvement
Program. A minimum of a 5% reserve is required, per bond agreements.
Parking System Fund
A minimum of 16.6% expenses shall be maintained as a reserve; in addition a suf cient reserve shall be
maintained to meet bond requirements. A portion of the fund reserve shall be used to fund depreciation and
capital improvement needs. A minimum of 5% is required, per bond requirements.
Water Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a suf cient reserve shall be
maintained to meet debt requirements. A portion of the fund reserve shall be used to fund depreciation and
capital improvement needs.
Sewer Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a suf cient reserve shall be
maintained to satisfy both bond and Illinois Environmental Protection Agency (IEPA) loan debt requirements. A
portion of this fund reserve shall be used to fund depreciation and capital improvement needs.
Solid Waste Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a suf cient reserve shall be
maintained to satisfy debt requirements. A portion of this fund reserve shall be used to fund depreciation and
capital improvement needs.
Motor Fuel Tax Fund
A minimum of 25% expenses shall be maintained as a reserve in order to ensure the ef cient startup of
roadway projects each year.
Capital Improvement Fund
A minimum of 25% of expenses funded from non-debt sources shall be maintained as a reserve. No debt-
service costs are located in this fund and therefore no reserve is required for debt service. This 25% reserve shall
be used for the startup costs of the current year capital projects in the approved annual budget. Any funds that
remain unspent from incomplete capital projects shall be in addition to this 25% level. Any funds that are
unspent from projects that were completed under budget shall be included in this 25% level. All projects
funded from bond proceeds or other debt issues, shall be tracked along with that debt issue to comply with
arbitrage and issuance compliance regulations.
Tax Increment Finance Funds
Fund reserves shall be based on outstanding debt-service requirements or multi-year development incentives
established by the City. Reserves shall be designated for the funding of these long-term expenses prior to
being released for future capital or development expenses.
City of Evanston | Budget Book 2025 Page 44
Insurance Fund
Health Insurance Reserves should be no less than three months of annual expenses. At least one month of the
three month reserve is required to be kept at the Intergovernmental Personal Bene ts Cooperative (IPBC). This
reserve will be utilized to cover the claims payable cycle cost which is approximately 45 days, and to provide for
reserves in the event of major changes in rates/claims experience. Liability Insurance Reserves are not
established to fully fund all potential future claims. As such, cash reserves should be set at a minimum of 25% of
outstanding claims payable as de ned in the prior year audit or twice the current annual self-insured retention
coverage level (currently at $1,250,000).
Fleet Maintenance Fund
Fleet Maintenance Fund Reserves should remain in a positive position with suf cient funds to operate during
the year.
Equipment Replacement Fund
Equipment Replacement Fund Reserves should not exceed the amount of accumulated depreciation of the
City’s eet as noted in the prior year Annual Audit.
City of Evanston | Budget Book 2025 Page 45
REVENUE SOURCES
City of Evanston | Budget Book 2025 Page 46
Citywide Property Taxes
Property taxes paid by Evanston residents go to multiple taxing bodies. For every dollar of property tax paid by a resident of
Evanston, 17 cents goes to the City, an additional 3 cents goes to the Evanston Public Library. The City of Evanston's property tax
levy as shown in this document represents only this portion of total property taxes paid by residents.
City of Evanston | Budget Book 2025 Page 47
Property Taxes Summary
The City's property tax levy is held at its 2020 level in the adopted FY 2025 budget. The only increase is to the Library's
operating and debt service tax levies which have increased by $412,952.
56 ,757,288 $412,952
(0.73% vs. prior year)
Property Taxes Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
$50M
$60M
$70M
City of Evanston | Budget Book 2025 Page 48
Property Taxes by Fund
Property tax revenue is distributed to seven different funds in the City's budget. The Pension Property Taxes are recorded in
the General Fund and then transferred out to the Police and Fire pension funds.
2025 Property Taxes by Fund
Debt Service Fund $12,766,093 (22.49%)
Police Pension Fund $10,391,495 (18.31%)
Fire Pension Fund $9,598,610 (16.91%)
General Fund $9,449,797 (16.65%)
Library Fund $8,624,347 (15.20%)
Human Services Fund $3,650,000 (6.43%)
Solid Waste Fund $950,000 (1.67%)
General Assistance Fund $750,000 (1.32%)
Library Debt Service $576,946 (1.02%)
City of Evanston | Budget Book 2025 Page 49
Other Taxes Summary
The City receives many kinds of taxes besides property taxes. The largest in this category are sales and income taxes. The
State of Illinois collects personal and corporate income taxes and places a portion of those receipts in a fund called the Local
Government Distributive Fund (LGDF). The State then remits those funds to municipalities on a per capita basis.
The State of Illinois imposes a 6.25% Sales Tax, 1% of which is distributed to municipalities on a point-of-sale basis. In
addition, the City of Evanston imposes a 1.25% Home Rule Sales Tax on transactions that generally applies to the purchase of
goods with the exception of groceries, drugs, and licensed vehicles. Additional home rule taxes in this category include
amusement (streaming) tax, wheel tax, transportation network tax, utility taxes, liquor tax, motor fuel tax,
telecommunications tax, and real estate transfer tax.
69,915,000 $590,000
(0.85% vs. prior year)
Revenue in the Other Taxes category is expected to increase in 2025, primarily driven by the impact of in ation on sales,
income and use taxes.
Other Taxes Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$20M
$40M
$60M
$80M
City of Evanston | Budget Book 2025 Page 50
Revenues by Fund
A majority of other taxes (96%) are recorded in the General Fund.
Revenues by Fund
General Fund (95.9%)General Fund (95.9%)General Fund (95.9%)
Emergency Telephone (E911) Fund (2.1%)Emergency Telephone (E911) Fund (2.1%)Emergency Telephone (E911) Fund (2.1%)
Reparations Fund (1.7%)Reparations Fund (1.7%)Reparations Fund (1.7%)
Special Assessment Fund (0.3%)Special Assessment Fund (0.3%)Special Assessment Fund (0.3%)
Affordable Housing Fund (0.07%)Affordable Housing Fund (0.07%)Affordable Housing Fund (0.07%)
General Fund
Other Taxes
STATE USE TAX 100.15.1560.51515 $3,165,654 $3,040,435 $3,200,000 $2,900,000 -9.4%
SALES TAX - BASIC 100.15.1560.51525 $12,987,309 $13,329,108 $13,000,000 $13,350,000 2.7%
SALES TAX - HOME RULE 100.15.1560.51530 $10,455,926 $10,396,123 $10,600,000 $10,500,000 -0.9%
AUTO RENTAL TAX 100.15.1560.51535 $70,927 $69,883 $60,000 $65,000 8.3%
TRANSPORTATION NETWORK
PROVIDER TAX 100.15.1560.51536 $776,296 $855,245 $700,000 $800,000 14.3%
ATHLETIC CONTEST TAX 100.15.1560.51540 $884,462 $747,432 $800,000 $500,000 -37.5%
STATE INCOME TAX 100.15.1560.51545 $12,826,057 $12,558,980 $11,500,000 $13,500,000 17.4%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,166,476 $2,546,217 $2,350,000 $2,350,000 0%
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,925,798 $2,734,420 $2,900,000 $2,900,000 0%
NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,987,378 $1,584,891 $1,850,000 $1,500,000 -18.9%
NAT GAS USE TAX HOME RULE 100.15.1560.51575 $795,174 $738,412 $800,000 $800,000 0%
TELEPHONE UTILITY TAX 100.15.1560.51580 $2,485 N/A
CIGARETTE TAX 100.15.1560.51585 $216,000 $225,000 $200,000 $200,000 0%
EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $835,935 $897,720 $990,000 $1,000,000 1%
LIQUOR TAX 100.15.1560.51595 $3,291,166 $3,772,043 $3,100,000 $3,300,000 6.5%
RECREATIONAL CANNABIS
TAX 100.15.1560.51598 $233,894 $193,978 N/A
PARKING TAX 100.15.1560.51600 $2,952,826 $2,952,554 $2,900,000 $2,900,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 51
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $4,911,675 $3,482,124 $3,500,000 $2,500,000 -28.6%
REAL ESTATE TRANSFER TAX 100.15.1560.51620 $5,496,306 $310,770 $2,750,000 $2,500,000 -9.1%
TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,170,164 $1,115,998 $1,100,000 $1,050,000 -4.5%
AMUSEMENT TAX 100.15.1560.51630 $942,080 $1,367,347 $900,000 $1,300,000 44.4%
WHEEL TAX 100.15.1560.52010 $2,804,272 $2,875,749 $2,800,000 $2,800,000 0%
SURFACE LOT PERMITS 100.15.1560.53252 -$90 $0 N/A
AMUSEMENT TAX 100.21.5300.51630 $90 $0 N/A
CANNABIS USE TAX 100.22.2205.51599 $127,755 $118,281 $100,000 $100,000 0%
BAG TAX 100.24.2435.51593 $0 $78,617 $200,000 $200,000 0%
PENSION PPRT 100.99.9989.51606 $605,000 $605,000 N/A
Total Other Taxes:$72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1%
Total General Fund:$72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1%
Reparations Fund
Other Taxes
RECREATIONAL CANNABIS
TAX 177.15.1595.51598 $0 $0 $400,000 $200,000 -50%
REAL ESTATE TRANSFER TAX 177.15.1595.51620 $0 $3,000,000 $1,000,000 $1,000,000 0%
Total Other Taxes:$0 $3,000,000 $1,400,000 $1,200,000 -14.3%
Total Reparations Fund:$0 $3,000,000 $1,400,000 $1,200,000 -14.3%
Emergency Telephone (E911) Fund
Other Taxes
EMERGENCY TELEPHONE
SYSTM 205.22.5150.56160 $1,591,465 $1,714,128 $1,450,000 $1,450,000 0%
Total Other Taxes:$1,591,465 $1,714,128 $1,450,000 $1,450,000 0%
Total Emergency Telephone (E911)
Fund:$1,591,465 $1,714,128 $1,450,000 $1,450,000 0%
Affordable Housing Fund
Other Taxes
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 $169,260 $36,380 $50,000 $50,000 0%
Total Other Taxes:$169,260 $36,380 $50,000 $50,000 0%
Total Affordable Housing Fund:$169,260 $36,380 $50,000 $50,000 0%
Special Assessment Fund
Other Taxes
SPEC ASSESS PRINCIPAL PMT 420.26.6365.56590 $303,543 $172,666 $125,000 $200,000 60%
Total Other Taxes:$303,543 $172,666 $125,000 $200,000 60%
Total Special Assessment Fund:$303,543 $172,666 $125,000 $200,000 60%
Total:$74,692,798 $71,521,987 $69,325,000 $69,915,000 0.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 52
Charges for Services Summary
68 ,809,834 $3,372,060
(5.15% vs. prior year)
Citywide Charges for Services are budgeted to increase from 2024 to 2025. This is mostly due to increases to rates in the
City's Water and Solid Waste Funds.
Charges for Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$20M
$40M
$60M
$80M
City of Evanston | Budget Book 2025 Page 53
Revenues by Fund
Charges for services occur most in the City's enterprise funds - Parking, Water, Sewer, and Solid Waste. These are the user
fees that residents and visitors pay for these services. The largest sources of charges for services in the General Fund include
ambulance service fees, recreation program fees, and reimbursement fees for police services.
Revenues by Fund
Water Fund (41.6%)Water Fund (41.6%)Water Fund (41.6%)
General Fund (18.6%)General Fund (18.6%)General Fund (18.6%)
Parking System Fund (13.1%)Parking System Fund (13.1%)Parking System Fund (13.1%)
Sewer Fund (11.7%)Sewer Fund (11.7%)Sewer Fund (11.7%)
Solid Waste Fund (7.7%)Solid Waste Fund (7.7%)Solid Waste Fund (7.7%)
Fleet Services Fund (6.1%)Fleet Services Fund (6.1%)Fleet Services Fund (6.1%)
Equipment Replacement Fund (1.3%)Equipment Replacement Fund (1.3%)Equipment Replacement Fund (1.3%)
Library Fund (0.001%)Library Fund (0.001%)Library Fund (0.001%)
Budgeted and Historical Revenue by Fund
Millions
Grey background indicates budgeted figures.
CDBG Loan Fund Home Fund Capital Improvements Fund
Insurance Fund Library Fund Equipment Replacement Fund
Fleet Services Fund Solid Waste Fund Sewer Fund
Parking System Fund General Fund Water Fund
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
FY2025
0
20
40
60
80
City of Evanston | Budget Book 2025 Page 54
General Fund
Charges for Services
BIRTH AND DEATH RECORDS 100.14.1400.53010 -$1,107 $0 N/A
BIRTH CERTIFICATE 100.14.1400.53215 $87,672 $107,124 $85,000 $85,000 0%
DEATH CERTIFICATE 100.14.1400.53220 $9,040 $11,009 $7,000 $7,000 0%
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $0 $37,658 $35,000 $35,000 0%
PARKING ENFORCEMT REIMB 100.19.1942.53516 $41,099 $0 N/A
HISTORIC PRESERVATION
REVIEWS 100.21.2105.53666 $14,270 $4,630 $30,000 $30,000 0%
ZONING FEES 100.21.2105.53695 $25,885 $31,900 $50,000 $50,000 0%
BEV SNACK VENDING MACHINE 100.22.2205.53200 $733 $387 N/A
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 $477,299 $509,084 $500,000 $535,000 7%
POLICE REPORT FEES 100.22.2240.53685 $22,115 $23,696 $25,000 $25,000 0%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 $11,491 $10,021 N/A
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 $0 $7,095 $40,000 $40,000 0%
ALARM REGISTRATION FEE 100.23.2305.53715 -$519 $0 N/A
ALARM REGISTRATION FEE 100.23.2310.53715 $276,260 $0 N/A
AMBULANCE SERVICE 100.23.2315.53675 $2,577,967 $2,595,001 $3,200,000 $2,800,000 -12.5%
SEALANT OFFICE VISITS 100.24.2425.53175 $31 $0 N/A
PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0%
SANITATION CLASSES 100.24.2435.53050 $500 N/A
HEALTH FOOD ESTABLISHMENT
LICENSE FEE 100.24.2435.53105 $270,857 $209,040 $230,000 $230,000 0%
TEMPORARY FOOD LICENSE 100.24.2435.53185 $2,553 $2,997 $11,000 $11,000 0%
FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,050 $2,800 $6,500 $6,500 0%
BEV SNACK VENDING MACHINE 100.24.2435.53200 $6,825 $130 $31,000 $31,000 0%
FOOD VENDING MACHINE 100.24.2435.53205 $17,660 $24,635 N/A
TOBACCO LICENSE 100.24.2435.53210 $21,500 $14,000 $17,000 $17,000 0%
BEEKEEPER LICENSE FEE 100.24.2435.53211 $1,620 $300 $300 $300 0%
FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0%
BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $0 $0 $400 $400 0%
BIRTH AND DEATH RECORDS 100.24.2440.53010 $0 $4,815 N/A
DEATH CERTIFICATE 100.24.2440.53220 -$91 $0 N/A
I HEART EVANSTON TREES
PROJECT 100.26.2655.53737 $6 $17 N/A
RECREATION PROGRAM FEES 100.30.3005.53565 $72,335 $36,857 $30,000 N/A
SPECIAL EVENT REVENUE 100.30.3005.53569 $21,086 $26,831 $25,000 N/A
RECREATION PROGRAM FEES 100.30.3015.53565 $75 $0 N/A
BEV SNACK VENDING MACHINE 100.30.3030.53200 $13,343 $13,807 $10,000 $10,000 0%
CONCESSIONS 100.30.3030.53203 $0 $0 $50,000 $100,000 100%
RECREATION PROGRAM FEES 100.30.3030.53565 $2,820,594 $2,481,314 $3,200,000 $3,200,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 55
BEV SNACK VENDING MACHINE 100.30.3035.53200 $1,305 $1,304 $1,000 $1,000 0%
RECREATION PROGRAM FEES 100.30.3035.53565 $927,520 $1,088,160 $925,000 $950,000 2.7%
BEV SNACK VENDING MACHINE 100.30.3040.53200 $1,713 $2,283 $2,000 $2,000 0%
CONCESSIONS 100.30.3040.53203 $0 $0 $10,000 $10,000 0%
RECREATION PROGRAM FEES 100.30.3040.53565 $197,894 $179,151 $200,000 $220,000 10%
RECREATION PROGRAM FEES 100.30.3045.53565 $17,581 $35,347 $20,000 $20,000 0%
RECREATION PROGRAM FEES 100.30.3050.53565 $219,123 $232,046 N/A
BEV SNACK VENDING MACHINE 100.30.3055.53200 $2,606 $2,775 $2,500 $1,500 -40%
RECREATION - CHARGES FOR
SERVICES 100.30.3055.53560 $12 $0 N/A
RECREATION PROGRAM FEES 100.30.3055.53565 $637,531 $723,068 $625,000 $675,000 8%
SENIOR TAXI COUPON SALES 100.30.3055.53640 $53,547 $59,322 $75,000 $60,000 -20%
RECREATION PROGRAM FEES 100.30.3065.53565 $268,498 $267,112 $250,000 $250,000 0%
CONCESSIONS 100.30.3080.53203 $0 $0 $20,000 $107,100 435.5%
RECREATION PROGRAM FEES 100.30.3080.53565 $514,233 $652,815 $560,000 $560,000 0%
RECREATION - DEFERRED
REVENUE 100.30.3080.53566 $1,448 $6,416 N/A
RECREATION PROGRAM FEES 100.30.3081.53565 $6,317 $10,435 $10,000 $10,000 0%
CONCESSIONS 100.30.3100.53203 $25,000 N/A
RECREATION PROGRAM FEES 100.30.3100.53565 $0 $0 $137,000 $266,409 94.5%
RECREATION PROGRAM FEES 100.30.3130.53565 $109,120 $81,335 $90,000 $100,000 11.1%
RECREATION PROGRAM FEES 100.30.3131.53565 $44,795 $58,674 $45,000 $60,000 33.3%
RECREATION PROGRAM FEES 100.30.3135.53565 $0 $625 N/A
RECREATION PROGRAM FEES 100.30.3150.53565 $90,000 N/A
RECREATION PROGRAM FEES 100.30.3225.53565 -$10,940 -$15,932 N/A
SPECIAL EVENT REVENUE 100.30.3500.53569 $0 $0 $45,000 $50,000 11.1%
CONCESSIONS 100.30.3505.53203 $120,000 N/A
RECREATION PROGRAM FEES 100.30.3505.53565 $739,000 N/A
RECREATION PROGRAM FEES 100.30.3605.53565 $461,269 $592,762 $325,000 $375,000 15.4%
BEV SNACK VENDING MACHINE 100.30.3710.53200 $595 $568 $500 $500 0%
RECREATION PROGRAM FEES 100.30.3710.53565 $316,075 $329,940 $315,000 $342,000 8.6%
RECREATION PROGRAM FEES 100.30.3720.53565 $281,672 $357,794 $320,000 $360,000 12.5%
STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $91,128 $42,503 $63,000 $72,000 14.3%
TREE PRESERVATION
REVENUES 100.40.4105.53667 $12,843 $35,051 $5,000 $10,000 100%
WOOD RECYCLING 100.40.4105.53690 $0 $2,970 N/A
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 $0 $41,511 $20,000 $20,000 0%
STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $3,274 $39,853 $20,000 $20,000 0%
Total Charges for Services:$10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5%
Total General Fund:$10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5%
Library Fund
Charges for Services
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 56
BEV SNACK VENDING MACHINE 185.48.4845.53200 $455 $373 $400 $1,000 150%
Total Charges for Services:$455 $373 $400 $1,000 150%
Total Library Fund:$455 $373 $400 $1,000 150%
Capital Improvements Fund
Charges for Services
CURB/SIDEWALK
REPLACEMENT FEE 415.40.4219.53735 $33,442 $14,148 N/A
Total Charges for Services:$33,442 $14,148 N/A
Total Capital Improvements Fund:$33,442 $14,148 N/A
Parking System Fund
Charges for Services
HOODING FOR METERS 505.19.7005.53245 $19,355 $16,375 $35,000 $35,000 0%
PARKING METER REVENUE
(MULTI / SINGLE SPACE)505.19.7005.53250 $1,245,452 $1,368,884 $1,200,000 $1,260,000 5%
PARKING METER REVENUE
(PASSPORT ONLY)505.19.7005.53251 $2,959,565 $3,561,024 $3,000,000 $3,375,000 12.5%
SPACE (LOT) RENTALS 505.19.7005.53385 $634,957 $552,102 $525,000 $625,000 19%
DAILY TICKETS 505.19.7025.53500 $352,827 $680,156 $350,000 $375,000 7.1%
MONTHLY INVOICES 505.19.7025.53510 $414,905 $605,546 $375,000 $400,000 6.7%
KEYCARD DEPOSITS 505.19.7025.53515 $1,215 $2,415 $3,500 $3,500 0%
DAILY TICKETS 505.19.7036.53500 $734,829 $437,228 $625,000 $575,000 -8%
MONTHLY INVOICES 505.19.7036.53510 $790,871 $882,985 $900,000 $975,000 8.3%
KEYCARD DEPOSITS 505.19.7036.53515 $1,795 $2,495 $3,000 $3,000 0%
DAILY TICKETS 505.19.7037.53500 $304,342 $370,242 $500,000 $450,000 -10%
MONTHLY INVOICES 505.19.7037.53510 $1,155,103 $733,724 $900,000 $900,000 0%
KEYCARD DEPOSITS 505.19.7037.53515 $2,295 $1,585 $3,500 $3,500 0%
Total Charges for Services:$8,617,511 $9,214,761 $8,420,000 $8,980,000 6.7%
Total Parking System Fund:$8,617,511 $9,214,761 $8,420,000 $8,980,000 6.7%
Water Fund
Charges for Services
BEV SNACK VENDING MACHINE 510.40.4200.53200 $266 $348 N/A
WATER SALES-EVANSTON 510.40.4200.53575 $9,066,546 $9,430,024 $11,200,000 $13,957,000 24.6%
WATER SALES-EVANSTON FIRE 510.40.4200.53577 $111,336 $112,926 $104,000 $104,000 0%
WATER SALES EVAN-PENALTY 510.40.4200.53580 $81,750 $91,238 $68,000 $68,000 0%
WATER SALES-SKOKIE 510.40.4200.53585 $3,335,672 $3,495,675 $3,613,234 $3,710,000 2.7%
WATER SALES - MGNWC 510.40.4200.53586 $2,077,157 $1,933,664 $2,210,036 $2,238,000 1.3%
WATER SALES - LINCOLNWOOD 510.40.4200.53587 $931,224 $964,398 $959,883 $1,027,100 7%
WATER SALES-NWWC.510.40.4200.53590 $6,625,624 $6,825,485 $6,717,398 $7,134,500 6.2%
PHOSPHATE SALES - NWWC 510.40.4200.53591 $87,966 $194,363 $185,000 $185,000 0%
CROSS CONNECTION CONTROL
FEES 510.40.4200.53592 $149,112 $131,817 $150,000 $150,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 57
WATER METER IMPACT FEES 510.40.4200.56141 $78,117 $266,346 $51,500 $51,500 0%
Total Charges for Services:$22,544,772 $23,446,286 $25,259,051 $28,625,100 13.3%
Total Water Fund:$22,544,772 $23,446,286 $25,259,051 $28,625,100 13.3%
Sewer Fund
Charges for Services
STORM WATER DETENTION
REVENUE 515.40.4310.53593 $24,000 $24,750 N/A
STORM WATER DETENTION
REVENUE 515.40.4530.53593 $0 $0 $22,200 N/A
SEWER SERVICE CHARGE 515.40.4530.53595 $9,531,758 $9,241,886 $9,832,830 $7,995,000 -18.7%
TAX EXEMPT PROPERTIES-
REASONABLE CHARGE-SEWER 515.40.4530.53596 $0 $0 $274,394 N/A
SEWER SERV CHARGE-PENALTY 515.40.4530.53600 $82,298 $82,256 $100,000 $85,000 -15%
Total Charges for Services:$9,638,057 $9,348,891 $10,229,424 $8,080,000 -21%
Total Sewer Fund:$9,638,057 $9,348,891 $10,229,424 $8,080,000 -21%
Solid Waste Fund
Charges for Services
YARD WASTE FEE 520.26.7695.56156 $4,846 $0 N/A
RESIDENTIAL REFUSE 520.40.4310.53605 $3,397,523 $3,617,348 $3,676,466 $3,952,201 7.5%
RESIDENTIAL REFUSE--
PENALTY 520.40.4310.53610 $60,482 $63,221 $45,000 $45,000 0%
APARTMENT REFUSE FEES 520.40.4310.53620 $232,031 $203,382 $207,400 $222,955 7.5%
CONDOMINIUM REFUSE FEES 520.40.4310.53621 $755,732 $662,456 $673,808 $724,344 7.5%
YARD WASTE FEE 520.40.4310.56156 $317,731 $332,485 $300,000 $322,500 7.5%
Total Charges for Services:$4,768,347 $4,878,891 $4,902,674 $5,267,000 7.4%
Total Solid Waste Fund:$4,768,347 $4,878,891 $4,902,674 $5,267,000 7.4%
Fleet Services Fund
Charges for Services
CHARGES TO GENERAL FUND 600.19.7710.53750 $2,200,000 $2,316,996 $3,012,100 $3,012,100 0%
CHARGES TO PARKING FUND 600.19.7710.53755 $160,000 $159,996 $208,000 $208,000 0%
CHARGES TO WATER FUND 600.19.7710.53760 $180,000 $180,000 $234,000 $234,000 0%
CHARGES TO SEWER FUND 600.19.7710.53770 $260,000 $260,004 $338,000 $338,000 0%
CHARGES TO SOLID WASTE
FUND 600.19.7710.53777 $302,000 $321,996 $418,600 $418,600 0%
FROM LIBRARY FUND TO FLEET
FUND 600.19.7710.57013 $5,440 $5,436 $5,440 $5,440 0%
Total Charges for Services:$3,107,440 $3,244,428 $4,216,140 $4,216,140 0%
Total Fleet Services Fund:$3,107,440 $3,244,428 $4,216,140 $4,216,140 0%
Equipment Replacement Fund
Charges for Services
CHARGES TO GENERAL FUND 601.19.7780.53750 $234,299 $750,000 $750,000 $870,000 16%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 58
FROM LIBRARY FUND TO
EQUIPMENT REPLACEMENT
FUND
601.19.7780.57014 $4,885 $4,884 $4,885 $4,885 0%
Total Charges for Services:$239,184 $754,884 $754,885 $874,885 15.9%
Total Equipment Replacement Fund:$239,184 $754,884 $754,885 $874,885 15.9%
Insurance Fund
Charges for Services
OVERPAYMENT REFUNDS
RECEIVED 605.99.7800.56200 $16,467 $725 N/A
Total Charges for Services:$16,467 $725 N/A
Total Insurance Fund:$16,467 $725 N/A
Total:$59,918,477 $61,886,921 $65,437,774 $68,809,834 5.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 59
Licenses, Permits and Fees Summary
Revenue is collected by the City for the issuances of various licenses, permits, and fees across multiple departments.
10,298,300 $2,036,850
(24.65% vs. prior year)
Licenses, Permits and Fees Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$2.5M
$5M
$7.5M
$12.5M
City of Evanston | Budget Book 2025 Page 60
Revenues by Fund
A majority of licenses, permit and fee revenues go entirely to the General Fund with some recorded in the Sustainability
Fund and Solid Waste Fund.
Revenues by Fund
General Fund (93.2%)General Fund (93.2%)General Fund (93.2%)
Solid Waste Fund (3.4%)Solid Waste Fund (3.4%)Solid Waste Fund (3.4%)
Parking System Fund (2.9%)Parking System Fund (2.9%)Parking System Fund (2.9%)
Water Fund (0.5%)Water Fund (0.5%)Water Fund (0.5%)
General Fund
Licenses, Permits and Fees
CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 $500,000 N/A
BUSINESS REGISTRATION FEE 100.15.1560.52015 $1,475 $650 N/A
PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0%
RESIDENTS ANNUAL PARKING
PERMITS 100.15.1560.52130 $1,220 $1,160 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5%
IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0%
EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 $300,000 N/A
BUSINESS REGISTRATION FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100%
LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4%
ONE DAY LIQUOR LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 61
ROOMING HOUSE LICENSES 100.21.2115.52035 $2,300 $1,500 N/A
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1%
COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $1,800 $0 N/A
BUSINESS REGISTRATION FEE 100.21.2126.52015 $4,668 $0 N/A
CONTRACTORS' LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3%
PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A
OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A
ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0%
FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A
BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0%
MOBILE FOOD VEHICLE
VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0%
HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0%
FARMERS' MARKET LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3%
FARMERS' MARKET LICENSES 100.30.3205.52045 -$200 $50 N/A
SPONSORSHIP FEES 100.30.3500.52147 $0 $0 $25,000 $25,000 0%
DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7%
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25%
EASEMENTS 100.40.4105.52175 $47,000 $0 N/A
Total Licenses, Permits and
Fees:$9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8%
Total General Fund:$9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8%
Sustainability Fund
Licenses, Permits and Fees
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 $504,992 $480,754 $500,000 N/A
Total Licenses, Permits and
Fees:$504,992 $480,754 $500,000 N/A
Total Sustainability Fund:$504,992 $480,754 $500,000 N/A
Capital Improvements Fund
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 62
Licenses, Permits and Fees
EASEMENTS 415.40.4105.52175 $18,601 N/A
Total Licenses, Permits and
Fees:$18,601 N/A
Total Capital Improvements Fund:$18,601 N/A
Parking System Fund
Licenses, Permits and Fees
OTHER/MISC PERMITS 505.19.7005.52110 $375 $0 N/A
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 $300,000 N/A
Total Licenses, Permits and
Fees:$375 $0 $300,000 N/A
Total Parking System Fund:$375 $0 $300,000 N/A
Water Fund
Licenses, Permits and Fees
FEES AND OUTSIDE WORK 510.40.4200.56145 $78,559 $42,233 $50,000 $50,000 0%
Total Licenses, Permits and
Fees:$78,559 $42,233 $50,000 $50,000 0%
Total Water Fund:$78,559 $42,233 $50,000 $50,000 0%
Solid Waste Fund
Licenses, Permits and Fees
SOLID WASTE FRANCHISE
FEES 520.40.4310.52186 $271,682 $307,928 $300,000 $321,000 7%
SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $100,790 $84,563 $75,000 $30,000 -60%
Total Licenses, Permits and
Fees:$372,472 $392,491 $375,000 $351,000 -6.4%
Total Solid Waste Fund:$372,472 $392,491 $375,000 $351,000 -6.4%
Total:$10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 63
Revenue by Department
Many different departments collect revenue for licenses, permits, or fees. The largest source of revenue is building and
related permits through the Community Development Department. Other sources of fees are cable franchise fees (CMO),
liquor license fees (Law), and various health department licensing fees (Health).
Projected Revenue by Department
Community Development (61.1%)Community Development (61.1%)Community Development (61.1%)
City Manager's Office (20%)City Manager's Office (20%)City Manager's Office (20%)
Public Works Agency (7.9%)Public Works Agency (7.9%)Public Works Agency (7.9%)
Law (5.2%)Law (5.2%)Law (5.2%)
Administrative Services (2.9%)Administrative Services (2.9%)Administrative Services (2.9%)
Health (2.1%)Health (2.1%)Health (2.1%)
Parks And Recreation (0.8%)Parks And Recreation (0.8%)Parks And Recreation (0.8%)
Budgeted and Historical Revenue by Department
Millions
Police
Fire Mgmt & Support
Public Works
Non-Departmental
Parks And Recreation
Health
Administrative Services
Law
Public Works Agency
City Manager's Office
Community Development
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
FY2025
$0
$10
$2.5
$5
$7.5
$12.5
City of Evanston | Budget Book 2025 Page 64
Revenue
City Manager's Office
Public Information
Licenses, Permits and Fees
CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2%
Total Licenses, Permits and
Fees:$1,006,753 $939,648 $1,095,000 $920,000 -16%
Total Public Information:$1,006,753 $939,648 $1,095,000 $920,000 -16%
Revenue & Collections
Licenses, Permits and Fees
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 $500,000 N/A
BUSINESS REGISTRATION
FEE 100.15.1560.52015 $1,475 $650 N/A
PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,220 $1,160 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5%
IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0%
EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 $300,000 N/A
Total Licenses, Permits and
Fees:$245,379 $301,698 $289,000 $1,087,000 276.1%
Total Revenue & Collections:$245,379 $301,698 $289,000 $1,087,000 276.1%
Econ. Development
Licenses, Permits and Fees
BUSINESS REGISTRATION
FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100%
Total Licenses, Permits and
Fees:$40,750 $31,320 $25,000 $50,000 100%
Total Econ. Development:$40,750 $31,320 $25,000 $50,000 100%
Total City Manager's Office:$1,292,882 $1,272,666 $1,409,000 $2,057,000 46%
Law
Legal Administration
Licenses, Permits and Fees
LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4%
ONE DAY LIQUOR LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 65
Total Licenses, Permits and
Fees:$662,385 $558,082 $515,000 $537,000 4.3%
Total Legal Administration:$662,385 $558,082 $515,000 $537,000 4.3%
Total Law:$662,385 $558,082 $515,000 $537,000 4.3%
Administrative Services
Parking System Mgt
Licenses, Permits and Fees
OTHER/MISC PERMITS 505.19.7005.52110 $375 $0 N/A
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 $300,000 N/A
Total Licenses, Permits and
Fees:$375 $0 $300,000 N/A
Total Parking System Mgt:$375 $0 $300,000 N/A
Total Administrative Services:$375 $0 $300,000 N/A
Community Development
Property Standards
Licenses, Permits and Fees
ROOMING HOUSE LICENSES 100.21.2115.52035 $2,300 $1,500 N/A
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1%
Total Licenses, Permits and
Fees:$298,332 $323,816 $360,000 $587,200 63.1%
Total Property Standards:$298,332 $323,816 $360,000 $587,200 63.1%
Building Code Compliance
Licenses, Permits and Fees
COMMERCIAL DRIVE
PERMITS 100.21.2125.52125 $1,800 $0 N/A
Total Licenses, Permits and
Fees:$1,800 $0 N/A
Total Building Code
Compliance:$1,800 $0 N/A
Building Inspection Services
Licenses, Permits and Fees
BUSINESS REGISTRATION
FEE 100.21.2126.52015 $4,668 $0 N/A
CONTRACTORS' LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3%
PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A
OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A
ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0%
Total Licenses, Permits and
Fees:$7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 66
Total Building Inspection
Services:$7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6%
Total Community Development:$7,513,095 $4,611,982 $4,797,100 $6,294,200 31.2%
Fire Mgmt & Support
Fire Prevention
Licenses, Permits and Fees
FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A
Total Licenses, Permits and
Fees:$10,599 $890 N/A
Total Fire Prevention:$10,599 $890 N/A
Total Fire Mgmt & Support:$10,599 $890 N/A
Health
Public Health Division
Licenses, Permits and Fees
BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0%
MOBILE FOOD VEHICLE
VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0%
HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0%
Total Licenses, Permits and
Fees:$118,698 $125,315 $161,100 $221,100 37.2%
Total Public Health Division:$118,698 $125,315 $161,100 $221,100 37.2%
Total Health:$118,698 $125,315 $161,100 $221,100 37.2%
Parks And Recreation
Farmer's Market
Licenses, Permits and Fees
FARMERS' MARKET
LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3%
Total Licenses, Permits and
Fees:$51,933 $57,160 $51,250 $55,000 7.3%
Total Farmer's Market:$51,933 $57,160 $51,250 $55,000 7.3%
Community Relations
Licenses, Permits and Fees
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 67
FARMERS' MARKET
LICENSES 100.30.3205.52045 -$200 $50 N/A
Total Licenses, Permits and
Fees:-$200 $50 N/A
Total Community Relations:-$200 $50 N/A
Ssa #6 - General Administration
Licenses, Permits and Fees
SPONSORSHIP FEES 100.30.3500.52147 $0 $0 $25,000 $25,000 0%
Total Licenses, Permits and
Fees:$0 $0 $25,000 $25,000 0%
Total Ssa #6 - General
Administration:$0 $0 $25,000 $25,000 0%
Total Parks And Recreation:$51,733 $57,210 $76,250 $80,000 4.9%
Public Works Agency
Public Works Agency Admin
Licenses, Permits and Fees
DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7%
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25%
EASEMENTS 100.40.4105.52175 $47,000 $0 N/A
EASEMENTS 415.40.4105.52175 $18,601 N/A
Total Licenses, Permits and
Fees:$110,171 $362,687 $378,000 $408,000 7.9%
Total Public Works Agency
Admin:$110,171 $362,687 $378,000 $408,000 7.9%
Water Production
Licenses, Permits and Fees
FEES AND OUTSIDE WORK 510.40.4200.56145 $78,559 $42,233 $50,000 $50,000 0%
Total Licenses, Permits and
Fees:$78,559 $42,233 $50,000 $50,000 0%
Total Water Production:$78,559 $42,233 $50,000 $50,000 0%
Recycling And Environmental
Main
Licenses, Permits and Fees
SOLID WASTE FRANCHISE
FEES 520.40.4310.52186 $271,682 $307,928 $300,000 $321,000 7%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $100,790 $84,563 $75,000 $30,000 -60%
Total Licenses, Permits and
Fees:$372,472 $392,491 $375,000 $351,000 -6.4%
Total Recycling And
Environmental Main:$372,472 $392,491 $375,000 $351,000 -6.4%
Total Public Works Agency:$561,201 $797,411 $803,000 $809,000 0.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 68
Non-Departmental
Sustainability Admin
Licenses, Permits and Fees
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 $504,992 $480,754 $500,000 N/A
Total Licenses, Permits and
Fees:$504,992 $480,754 $500,000 N/A
Total Sustainability Admin:$504,992 $480,754 $500,000 N/A
Total Non-Departmental:$504,992 $480,754 $500,000 N/A
Total Revenue:$10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 69
Fines and Forefeitures Summary
4 ,385,000 $660,000
(17.72% vs. prior year)
Fines and Forefeitures Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
$6M
Revenues by Fund
Fine and forfeiture revenue is fully received by the General Fund, Sustainability Fund, and Library Fund.
General Fund
Fines and Forfeitures
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1560.52570 $0 $0 $50,000 N/A
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0%
TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6%
BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0%
HOUSING CODE VIOL
FINES 100.21.2115.52555 $0 $500 N/A
POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 70
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0%
REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0%
POLICE & FIRE FALSE
ALARM FEES 100.23.2305.52540 $60 $0 N/A
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0%
DAMAGE TO TRAFFIC
SIGNALS 100.40.4520.56030 $2,435 $0 N/A
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A
Total Fines and
Forfeitures:$4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4%
Total General Fund:$4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4%
Sustainability Fund
Fines and Forfeitures
REGULAR FINES 178.99.9910.52510 $10,000 N/A
Total Fines and
Forfeitures:$10,000 N/A
Total Sustainability Fund:$10,000 N/A
Library Fund
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 $6,126 $9,349 N/A
Total Fines and
Forfeitures:$6,126 $9,349 N/A
Total Library Fund:$6,126 $9,349 N/A
Total:$4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 71
Revenue by Department
The largest source of revenue from nes is through parking ticket nes, which are part of the Administrative Services
Department. The Police Department also collects nes and forfeitures for traf c and other compliance violations.
Projected Revenue by Department
Administrative Services (87.8%)Administrative Services (87.8%)Administrative Services (87.8%)
Police (11.2%)Police (11.2%)Police (11.2%)
City Manager's Office (0.7%)City Manager's Office (0.7%)City Manager's Office (0.7%)
Non-Departmental (0.2%)Non-Departmental (0.2%)Non-Departmental (0.2%)
Health (0.07%)Health (0.07%)Health (0.07%)
Budgeted and Historical Revenue by Department
Millions
Law
Community Development
Fire Mgmt & Support
Public Works Agency
Library
Health
Non-Departmental
City Manager's Office
Police
Administrative Services
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
FY2025
$-1
$0
$1
$2
$3
$4
$5
$6
Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 72
City Manager's Office
Revenue & Collections
Fines and Forfeitures
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1560.52570 $0 $0 $50,000 N/A
Total Fines and
Forfeitures:$0 $0 $50,000 N/A
Total Revenue &
Collections:$0 $0 $50,000 N/A
Accounting
Fines and Forfeitures
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A
Total Fines and
Forfeitures:$17,118 $14,732 N/A
Total Accounting:$17,118 $14,732 N/A
Administrative Hearings
Fines and Forfeitures
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0%
Total Fines and
Forfeitures:$51,962 $28,540 $30,000 $30,000 0%
Total Administrative
Hearings:$51,962 $28,540 $30,000 $30,000 0%
Total City Manager's Office:$69,080 $43,272 $80,000 $30,000 -62.5%
Administrative Services
Parking Enforcement &
Tickets
Fines and Forfeitures
TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6%
BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0%
Total Fines and
Forfeitures:$3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2%
Total Parking Enforcement
& Tickets:$3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2%
Total Administrative Services:$3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2%
Community Development
Property Standards
Fines and Forfeitures
HOUSING CODE VIOL
FINES 100.21.2115.52555 $0 $500 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 73
Total Fines and
Forfeitures:$0 $500 N/A
Total Property Standards:$0 $500 N/A
Total Community
Development:$0 $500 N/A
Police
Police Administration
Fines and Forfeitures
POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0%
Total Fines and
Forfeitures:$216,674 $271,805 $357,000 $357,000 0%
Total Police Administration:$216,674 $271,805 $357,000 $357,000 0%
Neighborhood
Enforcement Team
Fines and Forfeitures
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0%
Total Fines and
Forfeitures:$42,954 $80,319 $20,000 $20,000 0%
Total Neighborhood
Enforcement Team:$42,954 $80,319 $20,000 $20,000 0%
Traffic Bureau
Fines and Forfeitures
REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0%
Total Fines and
Forfeitures:$116,259 $130,916 $115,000 $115,000 0%
Total Traffic Bureau:$116,259 $130,916 $115,000 $115,000 0%
Total Police:$375,887 $483,040 $492,000 $492,000 0%
Fire Mgmt & Support
Fire Mgt & Support
Fines and Forfeitures
POLICE & FIRE FALSE
ALARM FEES 100.23.2305.52540 $60 $0 N/A
Total Fines and
Forfeitures:$60 $0 N/A
Total Fire Mgt & Support:$60 $0 N/A
Total Fire Mgmt & Support:$60 $0 N/A
Health
Public Health Division
Fines and Forfeitures
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 74
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0%
Total Fines and
Forfeitures:$0 $0 $3,000 $3,000 0%
Total Public Health
Division:$0 $0 $3,000 $3,000 0%
Total Health:$0 $0 $3,000 $3,000 0%
Public Works Agency
Traf. Sig.& St Light Maint
Fines and Forfeitures
DAMAGE TO TRAFFIC
SIGNALS 100.40.4520.56030 $2,435 $0 N/A
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A
Total Fines and
Forfeitures:$9,769 $2,451 N/A
Total Traf. Sig.& St Light
Maint:$9,769 $2,451 N/A
Total Public Works Agency:$9,769 $2,451 N/A
Library
Library Administration
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 $6,126 $9,349 N/A
Total Fines and
Forfeitures:$6,126 $9,349 N/A
Total Library
Administration:$6,126 $9,349 N/A
Total Library:$6,126 $9,349 N/A
Non-Departmental
Sustainability Admin
Fines and Forfeitures
REGULAR FINES 178.99.9910.52510 $10,000 N/A
Total Fines and
Forfeitures:$10,000 N/A
Total Sustainability Admin:$10,000 N/A
Total Non-Departmental:$10,000 N/A
Total Revenue:$4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 75
Intergovernmental Revenue Summary
Intergovernmental Revenue primarily refers to revenue in grants and aid from the state and federal government. This type of
revenue increased substantially in 2022 due to the American Rescue Plan. The City received the rst half of the total $43
million allocation in 2021, and the second half in 2022. All ARPA revenues have been received, hence the decrease in this
category from 2022 to 2024. The City has acquired several additional grants, which is causing the increase from 2024 to
2025.
18 ,955,203 $4,049,254
(27.17% vs. prior year)
Intergovernmental Revenue Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
City of Evanston | Budget Book 2025 Page 76
Revenues by Fund
The largest source of intergovernmental revenue in 2025 will be federal, state, and county grants in the Capital
Improvements Fund. Other funds which receive intergovernmental funds are the CDBG fund and General Fund.
Revenues by Fund
Capital Improvements Fund (26.5%)Capital Improvements Fund (26.5%)Capital Improvements Fund (26.5%)
General Fund (23.2%)General Fund (23.2%)General Fund (23.2%)
Motor Fuel Tax Fund (17.4%)Motor Fuel Tax Fund (17.4%)Motor Fuel Tax Fund (17.4%)
CDBG Fund (13.8%)CDBG Fund (13.8%)CDBG Fund (13.8%)
Home Fund (11.9%)Home Fund (11.9%)Home Fund (11.9%)
Sustainability Fund (4%)Sustainability Fund (4%)Sustainability Fund (4%)
Human Services Fund (1.8%)Human Services Fund (1.8%)Human Services Fund (1.8%)
Library Fund (0.8%)Library Fund (0.8%)Library Fund (0.8%)
Reparations Fund (0.5%)Reparations Fund (0.5%)Reparations Fund (0.5%)
General Fund
FEMA 100.15.1520.55265 $111,434 $0 N/A
STATE, COUNTY AND OTHER
GRANTS 100.15.1560.55146 $32,850 $18,900 $20,000 $20,000 0%
TRANSFERS FROM LIBRARY
FUND 100.15.1560.57009 $289,328 $0 $350,000 $350,000 0%
GRANTS AND AID 100.15.1575.55251 $0 -$3,242 N/A
IAC PROJECT GRANT 100.15.1580.55180 $30,000 N/A
NEA OPERATING GRANT 100.15.1580.55181 $150,000 $11,250 $15,000 N/A
NEA PROJECT GRANT 100.15.1580.55182 $5,000 $0 $50,000 N/A
GRANTS AND AID 100.15.1580.55251 $2,000 $0 $5,900 N/A
IL VACANT PROPERTY GRANT 100.21.2115.55256 $3,710 $0 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2225.55146 $41 $1,530 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2230.55146 $3,540 $0 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2260.55146 $2,615 $5,917 N/A
eSHARE REVENUE 100.22.2265.55051 $122,360 $7,408 $120,000 N/A
POLICE DUI REIMBURSEMENT 100.22.2270.52542 $0 $543 $15,000 $7,400 -50.7%
STATE, COUNTY AND OTHER
GRANTS 100.22.2270.55146 $77,540 $49,790 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 77
GRANTS AND AID 100.23.2305.55251 $0 $6,090 N/A
GEMT SERVICE REVENUE 100.23.2315.53676 $3,359,575 $2,399,317 $2,500,000 $2,500,000 0%
FEMA 100.23.2320.55265 $36,505 $0 $30,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2420.55146 $172,921 $198,585 $200,000 N/A
COMPREHENSIVE HEALTH
PROTECTION GRANT REV 100.24.2435.55025 $150,424 $28,767 $166,875 $166,875 0%
IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $25,739 $20,761 $27,954 $27,954 0%
IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $15,359 $13,472 $34,150 $34,150 0%
DIS GRANT 100.24.2435.55121 $100,000 N/A
STRENGTHENING PUBLIC
HEALTH GRANT 100.24.2435.55122 $115,000 N/A
RESPIRATORY OUTBREAK
GRANT 100.24.2435.55123 $125,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2435.55146 $0 $135,346 N/A
CRI GRANT-REVENUE HHS 100.24.2435.55173 $46,273 $67,187 $64,841 $64,841 0%
PHEP GRANT-REVENUE HHS 100.24.2435.55174 $64,434 $80,164 $62,944 $62,944 0%
ASPIRE PROGRAM GRANT 100.24.2435.55205 $425,120 $0 N/A
LEAD PAINT HAZARD GRANT
(TORRENS)100.24.2435.55231 $0 $0 $150,000 $150,000 0%
GRANTS AND AID 100.24.2435.55251 $0 $0 $7,000 $7,000 0%
BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $23,098 $23,000 $23,000 0%
RETHINK YOUR DRINK - HHS
REVENUE 100.24.2435.55258 $0 $0 $5,000 $5,000 0%
COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $0 $14,270 $14,270 0%
IL TOBACCO FREE COMMUNITY 100.24.2455.55085 -$2,312 $0 N/A
GRANTS AND AID 100.24.2455.55251 $21,871 $53,899 N/A
OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 $1,000 $1,000 0%
GRANTS AND AID 100.30.3015.55251 $11,000 $0 N/A
GRANTS AND AID 100.30.3020.55251 $35,879 $20,989 N/A
GRANTS AND AID 100.30.3030.55251 $154,852 $449,494 $90,000 $90,000 0%
GRANTS AND AID 100.30.3040.55251 $65,016 $67,640 $75,000 $75,000 0%
GRANTS AND AID 100.30.3050.55251 $0 $0 $145,000 $230,000 58.6%
Total General Fund:$5,397,342 $3,657,904 $3,967,034 $4,405,334 11%
Human Services Fund
GRANTS AND AID 176.24.2445.55251 $20,000 $0 $50,000 $50,000 0%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 $128,010 $107,334 $64,000 $85,000 32.8%
TRANSFERS FROM LIBRARY
FUND 176.24.2445.57009 $80,000 $0 N/A
ASPIRE PROGRAM GRANT 176.24.3215.55205 $0 $200,000 $200,000 N/A
YOU STREETS GRANT 176.24.3215.55235 $55,000 $65,030 N/A
Total Human Services Fund:$283,010 $372,364 $114,000 $335,000 193.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 78
American Rescue Plan
GRANTS AND AID 170.99.1700.55251 $7,659,448 $7,434,037 N/A
Total American Rescue Plan:$7,659,448 $7,434,037 N/A
Reparations Fund
GRANTS AND AID 177.15.1595.55251 $0 $100,000 $100,000 $100,000 0%
Total Reparations Fund:$0 $100,000 $100,000 $100,000 0%
Sustainability Fund
ACCESSIBLE SOLAR PROGRAM 178.99.9910.55135 $0 $0 $500,000 $500,000 0%
GRANTS AND AID 178.99.9910.55251 $0 $0 $10,000 $10,000 0%
DOE HEALTHY BUILDINGS
GRANT 178.99.9910.55320 $250,000 N/A
Total Sustainability Fund:$0 $0 $510,000 $760,000 49%
Library Fund
TRANSFERS FROM LIBRARY
FUND 185.48.4825.57009 -$294,996 N/A
Federal Grants 185.48.4845.55201 $125,772 $60,398 $85,000 $40,000 -52.9%
LIBRARY STATE PER CAPITA
GRANT 185.48.4845.55245 $115,212 $115,212 $115,213 $115,000 -0.2%
Total Library Fund:$240,984 -$119,386 $200,213 $155,000 -22.6%
Motor Fuel Tax Fund
STATE ALLOTMENT 200.40.5100.55185 $3,050,375 $3,371,349 $2,986,239 $3,300,000 10.5%
MFT REBUILD ILLINOIS FUNDS 200.40.5105.55186 $1,636,307 $0 N/A
Total Motor Fuel Tax Fund:$4,686,682 $3,371,349 $2,986,239 $3,300,000 10.5%
CDBG Fund
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 215.21.5220.56001 $2,328,668 $2,016,980 $2,833,463 $2,381,400 -16%
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 215.21.5226.56001 $0 $0 $235,000 $235,000 0%
Total CDBG Fund:$2,328,668 $2,016,980 $3,068,463 $2,616,400 -14.7%
Home Fund
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 240.21.5430.56001 $303,285 $51,212 $1,095,000 $1,056,469 -3.5%
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 240.21.5435.56001 $5,087 $28,082 $1,250,000 $1,200,000 -4%
Total Home Fund:$308,371 $79,294 $2,345,000 $2,256,469 -3.8%
Affordable Housing Fund
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 250.21.2128.56001 $44,598 $154,765 $145,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 79
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 250.21.2129.56001 $291,261 $0 N/A
Total Affordable Housing Fund:$335,858 $154,765 $145,000 N/A
Capital Improvements Fund
STATE, COUNTY AND OTHER
GRANTS 415.40.4219.55146 $211,608 $13,349 $1,470,000 $5,027,000 242%
GRANTS AND AID 415.40.4219.55251 $0 $322,500 N/A
Total Capital Improvements Fund:$211,608 $335,849 $1,470,000 $5,027,000 242%
Total:$21,451,972 $17,403,155 $14,905,949 $18,955,203 27.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 80
GENERAL FUND
City of Evanston | Budget Book 2025 Page 81
General Fund Overview
Summary
The General Fund is the City's largest operating fund, which accounts for 33% of the City's total budget. The fund includes
operations for all departments. The General Fund is projecting $129.8 million in revenues (excluding $10.4 million in
transfers in) and $113.3 million in expenses (excluding $37.9 million in transfers out). Included among budgeted revenues
is $11.1 million in fund balance. This is included as "Other Revenue" in order to balance the budget in FY 2025; however, it is
not a true revenue from an accounting standpoint and will not be recognized as revenue during FY 2025.
Revenues Summary
Note that the $151,312,985 in General Fund revenues does include the use of $11,085,000 in fund balance.
151,312 ,985 $7,325,216
(5.09% vs. prior year)
General Fund Overview Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25M
$50M
$75M
$100M
$125M
$150M
$175M
City of Evanston | Budget Book 2025 Page 82
Expenditures Summary
The largest increase is the City’s contribution to public safety pensions which will increase from $25.6 million to $29.6
million. This increase is largely a result of the impact that the 2023 approved wage increases for Police and Fire
personnel will have on the total pension liability. Following the pension policy, $9.6 million will be drawn primarily from
General Fund reserves to cover this additional obligation.
This year, the City focused on maintaining operating costs at their existing level. Finance staff worked with
departments on a number of net neutral and slight reduction exercises in order to ensure minimal growth in this area.
As a result, total General Fund operating expenses are increasing by just 0.1% or $19,357.
151,278 ,402 $7,350,859
(5.11% vs. prior year)
General Fund Overview Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25M
$50M
$75M
$100M
$125M
$150M
$175M
City of Evanston | Budget Book 2025 Page 83
Revenues by Source
Budgeted 2024 Revenues by Source
Other Taxes (44.3%)Other Taxes (44.3%)Other Taxes (44.3%)
Property Taxes (19.5%)Property Taxes (19.5%)Property Taxes (19.5%)
Other Revenue (8.5%)Other Revenue (8.5%)Other Revenue (8.5%)
Charges for Services (8.4%)Charges for Services (8.4%)Charges for Services (8.4%)
Interfund Transfers (6.6%)Interfund Transfers (6.6%)Interfund Transfers (6.6%)
Licenses, Permits and Fees (6.3%)Licenses, Permits and Fees (6.3%)Licenses, Permits and Fees (6.3%)
Intergovernmental Revenue (2.9%)Intergovernmental Revenue (2.9%)Intergovernmental Revenue (2.9%)
Fines and Forfeitures (2.9%)Fines and Forfeitures (2.9%)Fines and Forfeitures (2.9%)
Interest Income (0.5%)Interest Income (0.5%)Interest Income (0.5%)
Revenue Source
Property Taxes $29,072,623 $29,858,493 $29,047,402 $29,439,902 1.4%
Other Taxes $72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1%
Licenses, Permits and
Fees $9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8%
Charges for Services $10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5%
Fines and Forfeitures $4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4%
Intergovernmental
Revenue $5,397,342 $3,657,904 $3,967,034 $4,405,334 11%
Other Revenue $1,540,335 $2,334,622 $11,833,293 $12,933,000 9.3%
Interest Income $671,747 $1,706,802 $500,000 $750,000 50%
Interfund Transfers $8,775,706 $7,733,940 $9,623,390 $10,031,740 4.2%
Total Revenue Source:$142,875,211 $134,293,831 $143,987,769 $151,312,985 5.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 84
Expenditures by Type
As a service organization, the largest expense type in the General Fund are Salaries and Bene ts. This year's budget includes
contractual wage increases for all employees as well as non-union wage increases approved by the City Council.
Budgeted Expenditures by Type
Salary and Benefits (60.5%)Salary and Benefits (60.5%)Salary and Benefits (60.5%)
Insurance and Other Chargebacks (22.2%)Insurance and Other Chargebacks (22.2%)Insurance and Other Chargebacks (22.2%)
Services and Supplies (13.2%)Services and Supplies (13.2%)Services and Supplies (13.2%)
Interfund Transfers (2.9%)Interfund Transfers (2.9%)Interfund Transfers (2.9%)
Miscellaneous (0.7%)Miscellaneous (0.7%)Miscellaneous (0.7%)
Capital Outlay (0.3%)Capital Outlay (0.3%)Capital Outlay (0.3%)
Contingencies (0.08%)Contingencies (0.08%)Contingencies (0.08%)
Expense Objects
Salary and Benefits $67,030,591 $79,945,544 $88,012,393 $91,592,836 4.1%
Services and Supplies $17,728,331 $19,694,124 $19,846,153 $19,983,321 0.7%
Miscellaneous $1,247,433 $643,286 $1,145,213 $995,423 -13.1%
Capital Outlay $418,579 $353,107 $392,000 $518,978 32.4%
Interfund Transfers $5,012,968 $9,634,081 $4,887,100 $4,457,100 -8.8%
Community Sponsored
Organizations $6,667 $0 N/A
Insurance and Other
Chargebacks $25,001,458 $32,487,049 $29,518,684 $33,605,744 13.8%
Contingencies $38,111 $272,653 $126,000 $125,000 -0.8%
Total Expense Objects:$116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 85
Expenditures by Department
Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund.
Budgeted Expenditures by Department
Police (23.9%)Police (23.9%)Police (23.9%)
Non-Departmental (16%)Non-Departmental (16%)Non-Departmental (16%)
Fire Mgmt & Support (15.4%)Fire Mgmt & Support (15.4%)Fire Mgmt & Support (15.4%)
Public Works Agency (10.8%)Public Works Agency (10.8%)Public Works Agency (10.8%)
Parks And Recreation (10.4%)Parks And Recreation (10.4%)Parks And Recreation (10.4%)
Administrative Services (8.9%)Administrative Services (8.9%)Administrative Services (8.9%)
City Manager's Office (8.1%)City Manager's Office (8.1%)City Manager's Office (8.1%)
Community Development (3.4%)Community Development (3.4%)Community Development (3.4%)
Health (1.3%)Health (1.3%)Health (1.3%)
Law (1%)Law (1%)Law (1%)
City Council (0.4%)City Council (0.4%)City Council (0.4%)
City Clerk (0.4%)City Clerk (0.4%)City Clerk (0.4%)
Expenditures
Legislative $0 $2,608 N/A
City Council $647,845 $627,836 $594,133 $594,319 0%
City Clerk $308,725 $421,653 $535,355 $538,319 0.6%
City Manager's Office $7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2%
Law $848,616 $1,040,936 $1,354,786 $1,521,045 12.3%
Administrative Services $11,897,108 $13,581,878 $15,148,003 $13,527,596 -10.7%
Community
Development $3,062,158 $3,467,120 $4,687,076 $5,078,229 8.3%
Police $26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6%
Fire Mgmt & Support $16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4%
Health $2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4%
Parks And Recreation $11,526,700 $13,157,625 $14,547,351 $15,760,980 8.3%
Public Works Agency $14,320,045 $13,841,746 $15,868,893 $16,350,871 3%
Non-Departmental $21,112,793 $25,565,498 $21,864,968 $24,261,149 11%
Total Expenditures:$116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 86
City Council
Daniel Biss
Mayor
The City Council consists of the Mayor, who is elected at large, and nine aldermen, one elected from each of the
nine wards for a term of four years. The City Council formulates policies to guide the orderly development and
administration of the City; determines the use of tax dollars and other funding sources to meet the City's needs;
holds public hearings to provide citizens with opportunities to be heard; participates in conferences, forums, and
meetings of legislative groups and associations; keeps its constituency informed of City issues and activities
through ward meetings and public forums, and responds to citizen requests for services and information.
Expenditures Summary
The City Council budget includes an increase for City Council wage increases which were approved in 2024, which is offset
by an elimination of contractual administrative services in lieu of a full-time employee.
594 ,319 $186
(0.03% vs. prior year)
City Council Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$200K
$400K
$600K
$800K
City of Evanston | Budget Book 2025 Page 87
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (76.2%)Salary and Benefits (76.2%)Salary and Benefits (76.2%)
Services and Supplies (23.6%)Services and Supplies (23.6%)Services and Supplies (23.6%)
Miscellaneous (0.2%)Miscellaneous (0.2%)Miscellaneous (0.2%)
Expense Objects
Salary and
Benefits $543,770 $448,932 $454,428 $414,743 $452,969 9.2%
Services and
Supplies $103,938 $208,142 $175,401 $178,140 $140,100 -21.4%
Miscellaneous $137 $1,250 $616 $1,250 $1,250 0%
Total Expense
Objects:$647,845 $658,324 $630,444 $594,133 $594,319 0%
Name FY2022
Actual
FY2023 Adopted
Budget
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025 Adopted
(%)
Expenditure Detail
Expenditures
Legislative
City Council
SEASONAL EMPLOYEES 100.12.1300.61060 $0 $2,608 N/A
EXTERNAL SERVICES 100.12.1300.62175 $68,042 $0 N/A
Total City Council:$0 $68,042 $2,608 N/A
Total Legislative:$0 $68,042 $2,608 N/A
City Council
Name Account ID FY2022
Actual
FY2023
Adopted
Budget
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 88
City Council
REGULAR PAY 100.13.1300.61010 $330,586 $251,027 $264,374 $220,205 $261,000 18.5%
TERMINATION PAYOUTS 100.13.1300.61415 $112 $0 N/A
HEALTH INSURANCE 100.13.1300.61510 $173,543 $166,874 $159,662 $162,183 $158,109 -2.5%
VISION INSURANCE 100.13.1300.61513 $287 $137 $150 $150 $150 -0.3%
LIFE INSURANCE 100.13.1300.61615 $233 $101 $76 N/A
CELL PHONE ALLOWANCE 100.13.1300.61626 $8,850 $8,250 $9,000 $9,000 $9,000 0%
IMRF 100.13.1300.61710 $7,725 $2,708 $3,208 $2,610 $4,055 55.4%
SOCIAL SECURITY 100.13.1300.61725 $18,182 $16,075 $14,555 $16,691 $16,740 0.3%
MEDICARE 100.13.1300.61730 $4,252 $3,760 $3,404 $3,904 $3,915 0.3%
EXTERNAL SERVICES 100.13.1300.62175 $0 $64,282 $38,040 N/A
PRINTING 100.13.1300.62210 $203 $100 $244 $100 $100 0%
ADVOCACY SERVICES 100.13.1300.62227 $40,000 $60,000 $45,000 $60,000 $60,000 0%
TRAINING & TRAVEL 100.13.1300.62295 $14,646 $14,000 $18,053 $14,000 $14,000 0%
MEMBERSHIP DUES 100.13.1300.62360 $41,421 $58,000 $37,997 $58,000 $58,000 0%
EXPENSE ALLOWANCE 100.13.1300.62370 $75 $0 N/A
OTHER PROGRAM COSTS 100.13.1300.62490 $137 $1,250 $616 $1,250 $1,250 0%
TELECOMMUNICATIONS -
WIRELESS 100.13.1300.64540 $342 $0 N/A
FOOD 100.13.1300.65025 $7,138 $7,500 $7,113 $7,500 $7,500 0%
OFFICE SUPPLIES 100.13.1300.65095 $114 $500 $103 $500 $500 0%
Total City Council:$647,845 $590,282 $627,836 $594,133 $594,319 0%
Total City Council:$647,845 $590,282 $627,836 $594,133 $594,319 0%
Total Expenditures:$647,845 $658,324 $630,444 $594,133 $594,319 0%
Name Account ID FY2022
Actual
FY2023
Adopted
Budget
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 89
City Clerk
Stephanie Mendoza
City Clerk
The City Clerk's Of ce is the central hub for Evanston's administrative functions, playing a vital role in various aspects. The
Clerk’s Of ce maintains the City Code and publishes Ordinances and Resolutions to retain them as permanent records in
the municipal library. Annual updates to the Municipal Code are executed through amendatory ordinances. The City Clerk is
also the custodian of the City seal, af xing it to necessary documents.
Operating within state statute and the municipal code, the City Clerk safeguards and oversees a range of critical documents,
including minutes and legal papers. The City Clerk is involved in Election services, facilitating voter registration, petitions,
and absentee ballots as the local election of cial. Additionally, the City Clerk's Of ce provides access to information through
Freedom of Information Act (FOIA) requests and Vital records. The City Clerk also handles Temporarily Accessible Parking
Placards, manages City Council referrals, digitizes and maintains records, and issues meeting notices, schedules, and voting
orders.
Additionally, the City Clerk serves as the local election authority, OMA compliance, Financial disclosure compliance, and
manager of Boards, Commissions, and Committees appointments, terms, and resignations. The City Clerk is also the deputy
registrar, overseeing various election-related activities. Collaborating with the Mayor, Council Members, and staff, extends
support on particular projects, and represents the city at pertinent meetings upon request.
Revenues Summary
92,500 $0
(0.00% vs. prior year)
City Clerk Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25K
$50K
$75K
$100K
$125K
$150K
City of Evanston | Budget Book 2025 Page 90
Expenditures Summary
538 ,319 $2,964
(0.55% vs. prior year)
City Clerk Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
$500K
$600K
City of Evanston | Budget Book 2025 Page 91
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (55.3%)Salary and Benefits (55.3%)Salary and Benefits (55.3%)
Services and Supplies (44.7%)Services and Supplies (44.7%)Services and Supplies (44.7%)
Expense Objects
Salary and Benefits $232,450 $293,117 $305,855 $297,444 -2.7%
Services and
Supplies $76,275 $128,536 $229,500 $240,875 5%
Total Expense Objects:$308,725 $421,653 $535,355 $538,319 0.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Revenue Detail
Revenue
City Clerk
City Clerk
Charges for Services
BIRTH AND DEATH
RECORDS 100.14.1400.53010 -$1,107 $0 N/A
BIRTH CERTIFICATE 100.14.1400.53215 $87,672 $107,124 $85,000 $85,000 0%
DEATH CERTIFICATE 100.14.1400.53220 $9,040 $11,009 $7,000 $7,000 0%
Total Charges for
Services:$95,605 $118,133 $92,000 $92,000 0%
Other Revenue
MISCELLANEOUS
REVENUE 100.14.1400.56045 $926 $1,596 $500 $500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 92
Total Other Revenue:$926 $1,596 $500 $500 0%
Total City Clerk:$96,531 $119,729 $92,500 $92,500 0%
Total City Clerk:$96,531 $119,729 $92,500 $92,500 0%
Total Revenue:$96,531 $119,729 $92,500 $92,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Expenditure Detail
Expenditures
City Clerk
City Clerk
REGULAR PAY 100.14.1400.61010 $155,089 $201,655 $213,693 $229,701 7.5%
PERMANENT PART-TIME 100.14.1400.61050 $309 $0 N/A
SEASONAL EMPLOYEES 100.14.1400.61060 $2,100 $20,200 $6,000 N/A
OVERTIME PAY 100.14.1400.61110 $2,209 $2,081 $500 $500 0%
TERMINATION PAYOUTS 100.14.1400.61415 $5,626 $0 N/A
HEALTH INSURANCE 100.14.1400.61510 $49,935 $68,199 $68,980 $42,407 -38.5%
VISION INSURANCE 100.14.1400.61513 $122 $112 $112 N/A
LIFE INSURANCE 100.14.1400.61615 $19 $1 $1 $1 0%
IMRF 100.14.1400.61710 $7,586 $6,890 $6,219 $6,544 5.2%
SOCIAL SECURITY 100.14.1400.61725 $9,365 $11,492 $13,250 $14,824 11.9%
MEDICARE 100.14.1400.61730 $2,190 $2,688 $3,100 $3,467 11.8%
PRINTING 100.14.1400.62210 $0 $156 $1,000 $1,000 0%
TRAINING & TRAVEL 100.14.1400.62295 $4,949 $7,567 $5,000 $8,000 60%
POSTAGE 100.14.1400.62315 $34 $110 $45,000 $45,000 0%
MEMBERSHIP DUES 100.14.1400.62360 $0 $0 $1,000 $1,000 0%
CODIFICATION SERVICES 100.14.1400.62457 $19,067 $36,338 $30,000 $30,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.14.1400.62509 $2,321 $37,940 $94,000 $109,000 16%
DIGITAL ARCHIVING 100.14.1400.62645 $31,693 $9,957 N/A
FOOD 100.14.1400.65025 $2,424 $1,468 $2,500 $2,500 0%
OFFICE SUPPLIES 100.14.1400.65095 $12,743 $9,227 $5,000 $5,000 0%
ELECTION SUPPLIES 100.14.1400.65175 $945 $5,573 $40,000 $5,000 -87.5%
SMALL DONOR MATCH
PROGRAM EXPENSE 100.14.1400.65180 $34,375 N/A
Total City Clerk:$308,725 $421,653 $535,355 $538,319 0.6%
Total City Clerk:$308,725 $421,653 $535,355 $538,319 0.6%
Total Expenditures:$308,725 $421,653 $535,355 $538,319 0.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025 Adopted
(%)
City of Evanston | Budget Book 2025 Page 93
City Manager's Of ce
Luke Stowe
City Manager
The City Manager and staff direct the administration and execution of the policies and goals formulated by
the City Council and propose alternative solutions to community problems for City Council consideration.
These responsibilities include advising the Council on present and future nancial, personnel, and program
needs, implementing immediate and long-range City priorities, establishing procedures to assist in serving
its community members, preparing the annual budget, and supervising City department heads. Staff are
also involved in the coordination of the larger economic development projects as well as program evaluation
and policy analysis.
City of Evanston | Budget Book 2025 Page 94
Accomplishments in 2024
CMO Overall
Filled critical staf ng needs, including two Deputy City Manager positions, Accounting Manager, Chief
Legislative Policy Advisor, Transportation and Mobility Coordinator, Accounts Receivable Coordinator, and
Economic Development Coordinator.
Distributed approximately 5 million in Reparations funding.
Obtained $100,000 through Bloomberg’s Center for Innovation for a “Love Your Block grant program” that
brings city leaders and residents together to build stronger neighborhoods, one block at a time.
Finance
Successful adoption and adherence to GASB87 and GASB96 for annual audit reporting for Fiscal Year 2023
Annual Audit.
Completion of the 2023 Single Audit and the Illinois Division of Insurance Annual Compliance Reports for Fire
and Police Pension Plans.
Implementation of new staff processes to improve the 2025 Budget Planning Process.
Worked with the Finance and Budget Committee and City Council in their continued implementation of the
public safety pension policy to put pension plans on track for 100% funding by 2040.
Worked with the Finance and Budget Committee to improve and report on General Fund projections and
forecasts.
Implementation of payment kiosk.
Recruitment of Accounts Receivable Coordinator to enhance collection of home rule taxes, leases, and other
city-wide accounts receivable.
Enhanced relationship with the Law Department to improve collections from the Liquor Tax
Quick wheel tax preparation and successful implementation
Continuing to reduce the number of credit cards on the City’s BMO account, is an ongoing process.
Improved BMO cards with “Pay to Go” tap technology will be issued to current cardholders.
The MWDEBE Committee will be working with the IT Department, and Digital Services Specialist to help
redesign the MWDEBE and Business Diversity web pages in addition to linking Economic Development and
Workforce Development pages.
Changing the A/P process to work with New World to process our A/P checks.
Transportation and Mobility
Initiated Bicycle Access Voucher Pilot including street education program for participants and formal
partnerships with six Evanston-area bike shops; setting foundations for future transportation access programs
Applied and successfully received an Invest in Cook grant to support expansion of the Divvy system
Planning, and soon celebrating, Bike, Walk, Roll to school day at ETHS
Initiated and/or further developed partnerships to support inter-agency collaboration on programs and
infrastructure projects including with the Village of Skokie on updates to the Church Street Bridge, ETHS on
Bike, Walk, Roll to school day, Wilmette, and on the North Shore channel trail, CTA on service-level and
infrastructure improvements, IDOT on improved collaboration, along with coordination with Pace, Divvy,
Metra, UP, CDOT, the RTA, Village of Lincolnwood, Cook County, Active Transportation Alliance, D65, Northwest
Municipal Conference, Northwestern, Ride Illinois, Evanston Transit Alliance, Downtown Evanston, a range of
other local and regional community partners, and across City of Evanston departments
Human Resources
Signed agreement with Polco (Community/Employee Engagement vendor). This vendor will assist with the
creation of an employee engagement survey which will be used to gain employee feedback and will be
benchmarked across other organizations.
HR Staff in collaboration with the Police Department Leadership team worked to ll 11 vacant positions. In
addition, HR staff in collaboration with Parks and Recreation management staff worked to ll 4 newly created
Crisis Intervention Responder role positions in addition to the Deputy Director position which oversees the
C.A .R.E. program.
Communications
Hired a new full-time Communications Division Manager to ll the vacant position.
Maintained our subscriber count with an engagement rate of 71% of our 86,262 total subscribers. There were
6,067 new subscribers within the last 12 months
Facebook reach increased by 82.7% with a total reach of 303.2K between 9/30/23 and 9/30/24 and gained 1,008
followers on Instagram with content interaction up 100%. Annual organic reach on Linkedin increased to a
total of 61,343
Increased communications and engagement efforts surrounding large-scale capital improvement projects
(i.e. Evanston Animal Shelter,Main Street Construction, and Ryan Field Rebuild)
City of Evanston | Budget Book 2025 Page 95
Economic Development
Adoption of Evanston Thrives Business District Plan
Ongoing Howard Street planning and SSA implementation
West Evanston property acquisition and TIF planning initiatives
Disbursement of nearly $600,000 in city-wide small business focused grants
Performance Measures
Department Goal: Provide overall leadership, support, and direction for the city organization while working to
stabilize city nances, increase community engagement and awareness of City initiatives, programs, and goals,
coordinate the implementation of CARP, and provide Diversity, Equity, and Inclusion (DEI) through policies and
engagement.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Increase awareness of City initiatives, programs, and goals
# of contacts (email and SMS) subscribed to
City noti cations Output 152,000 174,000 187,378 200,000
# of social media followers (Instagram,
Facebook)Output x 24,000 24,000 30,000
% of email and SMS contacts engaged Ef ciency 78.50%78.50%80.00%85.00%
Activity: Support the implementation of the Local Reparations Restorative Program
# of residents in 2nd, 5th, and 8th Wards
signed up to receive Reparation updates Output 240 307 320 360
# number of community engagement
meetings Output 13 40*45 50
Activity: Finance GFOA Award
# of years received GFOA’s Distinguished
Budget Award Output 28 29 30 31
*The Reparations Committee formed 4 working groups in 2024, comprised of community members that meet monthly
Factors Impacting the 2025 Budget
Finance Department notes a continued reliance on reserves and one-time revenues to delay addressing large
structural de cits in several City funds.
Purchasing continues to be faced with a lack of staf ng: both having a vacancy as well as not enough staff to keep
up with the demand from departments.
The increase in City staf ng levels and programs in other departments creates more work for purchasing staff to
complete, process, and assist with the procurement of goods and services.
City of Evanston | Budget Book 2025 Page 96
Upcoming Initiatives
Finance
Work with the Finance and Budget Committee and City Council regarding public safety pensions and revenue
ideas.
Relocation of Collections desk and operations to the new 909 Davis location.
Completion of 2024 Consolidated Annual Financial Report.
Consolidation of City fees within a single section of City code.
Implementation of new Special Assessment and Accounts Receivable modules.
Continued development of community benchmarking efforts around property taxes, pensions, and debt.
Communications
Increase Instagram following by 15%.
Re-establish inclusive, internal staff engagement events.
Redo the City’s website making it ADA-compliant and user-friendly
Create a robust communications training plan for staff, PIOs, and leadership (Establish a PIO Working Group)
Continue to support the Envision Evanston 2045 initiative as well as change management communication
efforts for the move to 909 Davis.
Transportation and Mobility
Publicly-offered street safety training classes to the community for adults and young people
Divvy station expansion and roll out of the Divvy for Everyone access program
City of Evanston employee bike share program
Second iteration of Equity-oriented Bicycle Access programs
roll out of bicycle parking program and support for bus stops formalization, the sidewalk in ll program, and
traf c calming initiatives
Upcoming challenges: working to ensure our public spaces are serving all people and facilitating access to a
robust array of transportation options; ensuring community members are guiding community efforts and
have access to transportation decisions
Human Resources
Submitting an RFP for a new applicant tracking system/onboarding system which will allow for new hires to
complete new hire paperwork electronically as opposed to paper documents.
Revising the Employee Handbook
Creation of a New Employee Onboarding/Orientation
Working on developing a Talent Acquisition strategy for the City of Evanston to recruit and retain top talent
into our organization.
Economic Development
Implementation of Evanston Thrives Recommendations
City of Evanston | Budget Book 2025 Page 97
Revenues Summary
101,331,437 $3,129,957
(3.19% vs. prior year)
City Manager's Of ce Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$100M
$25M
$50M
$75M
$125M
City of Evanston | Budget Book 2025 Page 98
Expenditures Summary
12,228,582 $2,051,051
(20.15% vs. prior year)
City Manager's Of ce Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
City of Evanston | Budget Book 2025 Page 99
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (66.4%)Salary and Benefits (66.4%)Salary and Benefits (66.4%)
Services and Supplies (22%)Services and Supplies (22%)Services and Supplies (22%)
Insurance and Other Chargebacks (7.6%)Insurance and Other Chargebacks (7.6%)Insurance and Other Chargebacks (7.6%)
Capital Outlay (1.6%)Capital Outlay (1.6%)Capital Outlay (1.6%)
Contingencies (1%)Contingencies (1%)Contingencies (1%)
Interfund Transfers (0.8%)Interfund Transfers (0.8%)Interfund Transfers (0.8%)
Miscellaneous (0.6%)Miscellaneous (0.6%)Miscellaneous (0.6%)
Expense Objects
Salary and Benefits $3,135,297 $3,660,426 $5,361,700 $8,119,090 51.4%
Services and Supplies $1,492,276 $2,360,373 $2,849,332 $2,686,614 -5.7%
Miscellaneous $435,273 $44,376 $203,000 $77,000 -62.1%
Capital Outlay $207,115 $20,262 $22,500 $193,978 762.1%
Interfund Transfers $1,300,000 $6,192,085 $750,000 $100,000 -86.7%
Insurance and Other
Chargebacks $802,645 $3,853,087 $866,000 $926,900 7%
Contingencies $37,790 $271,894 $125,000 $125,000 0%
Total Expense Objects:$7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Revenue Detail
Revenue
City Manager's Office
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8%
PEG FEES - CABLE COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2%
Total Public Information:$1,006,753 $939,648 $1,095,000 $920,000 -16%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 100
Emergency Operations Center
FEMA 100.15.1520.55265 $111,434 $0 N/A
Total Emergency Operations
Center:$111,434 $0 N/A
Financial Administration
REBATE REVENUE 100.15.1555.56007 $5,000 N/A
Total Financial Administration:$0 $0 $5,000 N/A
Revenue & Collections
PROPERTY TAXES 100.15.1560.51015 $8,759,074 $9,392,325 $9,057,297 $9,449,797 4.3%
STATE USE TAX 100.15.1560.51515 $3,165,654 $3,040,435 $3,200,000 $2,900,000 -9.4%
SALES TAX - BASIC 100.15.1560.51525 $12,987,309 $13,329,108 $13,000,000 $13,350,000 2.7%
SALES TAX - HOME RULE 100.15.1560.51530 $10,455,926 $10,396,123 $10,600,000 $10,500,000 -0.9%
AUTO RENTAL TAX 100.15.1560.51535 $70,927 $69,883 $60,000 $65,000 8.3%
TRANSPORTATION NETWORK
PROVIDER TAX 100.15.1560.51536 $776,296 $855,245 $700,000 $800,000 14.3%
ATHLETIC CONTEST TAX 100.15.1560.51540 $884,462 $747,432 $800,000 $500,000 -37.5%
STATE INCOME TAX 100.15.1560.51545 $12,826,057 $12,558,980 $11,500,000 $13,500,000 17.4%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,166,476 $2,546,217 $2,350,000 $2,350,000 0%
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,925,798 $2,734,420 $2,900,000 $2,900,000 0%
NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,987,378 $1,584,891 $1,850,000 $1,500,000 -18.9%
NAT GAS USE TAX HOME RULE 100.15.1560.51575 $795,174 $738,412 $800,000 $800,000 0%
ELECTRICITY INFRASTRUCTURE
MAINTENANCE FEE 100.15.1560.51577 $500,000 N/A
TELEPHONE UTILITY TAX 100.15.1560.51580 $2,485 N/A
CIGARETTE TAX 100.15.1560.51585 $216,000 $225,000 $200,000 $200,000 0%
EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $835,935 $897,720 $990,000 $1,000,000 1%
LIQUOR TAX 100.15.1560.51595 $3,291,166 $3,772,043 $3,100,000 $3,300,000 6.5%
RECREATIONAL CANNABIS TAX 100.15.1560.51598 $233,894 $193,978 N/A
PARKING TAX 100.15.1560.51600 $2,952,826 $2,952,554 $2,900,000 $2,900,000 0%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $4,911,675 $3,482,124 $3,500,000 $2,500,000 -28.6%
REAL ESTATE TRANSFER TAX 100.15.1560.51620 $5,496,306 $310,770 $2,750,000 $2,500,000 -9.1%
TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,170,164 $1,115,998 $1,100,000 $1,050,000 -4.5%
AMUSEMENT TAX 100.15.1560.51630 $942,080 $1,367,347 $900,000 $1,300,000 44.4%
WHEEL TAX 100.15.1560.52010 $2,804,272 $2,875,749 $2,800,000 $2,800,000 0%
BUSINESS REGISTRATION FEE 100.15.1560.52015 $1,475 $650 N/A
PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0%
RESIDENTS ANNUAL PARKING
PERMITS 100.15.1560.52130 $1,220 $1,160 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5%
IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 101
EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0%
NON PARKING ORDINANCE
VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 N/A
CREDIT CARD FEES - REVENUE 100.15.1560.52705 $300,000 N/A
SURFACE LOT PERMITS 100.15.1560.53252 -$90 $0 N/A
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $0 $37,658 $35,000 $35,000 0%
STATE, COUNTY AND OTHER
GRANTS 100.15.1560.55146 $32,850 $18,900 $20,000 $20,000 0%
PROPERTY SALES AND RENTAL 100.15.1560.56010 $104,795 $89,698 $75,000 $100,000 33.3%
DONATIONS 100.15.1560.56011 $1,550 $1,150 N/A
MISCELLANEOUS REVENUE 100.15.1560.56045 $124,591 $192,729 $100,000 $255,000 155%
PAYMENT IN LIEU OF TAXES 100.15.1560.56105 $65,000 $60,000 $85,000 $60,000 -29.4%
FUND BALANCE APPLIED 100.15.1560.56106 $0 $0 $10,532,793 $11,085,000 5.2%
PARKING PERMITS-RYAN FIELD 100.15.1560.56175 $0 $0 $15,000 N/A
INVESTMENT INCOME 100.15.1560.56501 $647,128 $1,702,486 $500,000 $750,000 50%
INTEREST REVENUE - LEASES 100.15.1560.56504 $1,422 $1,312 N/A
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
100.15.1560.56585 $498,993 N/A
REALIZED GAIN/LOSS 100.15.1560.56586 $0 $116,732 N/A
RTU AMORTIZATION - LEASES 100.15.1560.56750 $10,148 $10,148 N/A
COMPONENT UNIT RECEIPTS 100.15.1560.56801 $294,996 N/A
FROM WEST EVANSTON TIF 100.15.1560.57007 $75,000 $75,000 $75,000 $110,550 47.4%
TRANSFERS FROM LIBRARY
FUND 100.15.1560.57009 $289,328 $0 $350,000 $350,000 0%
FROM MOTOR FUEL FUND-S/M 100.15.1560.57020 $1,044,987 $0 N/A
FROM EMERGENCY TEL SYSTEM 100.15.1560.57040 $90,000 $90,000 $100,000 $100,000 0%
TRANSFER FROM GOOD
NEIGHBOR FUND 100.15.1560.57058 $0 $1,500,000 $1,500,000 0%
FROM DEMPSTER-DODGE TIF 100.15.1560.57087 $10,000 $9,996 $10,000 $24,400 144%
FROM CHICAGO-MAIN TIF 100.15.1560.57088 $30,000 $30,000 $30,000 $64,750 115.8%
FROM FIVE FIFTH TIF 100.15.1560.57090 $73,850 N/A
FROM HOWARD RIDGE TIF 100.15.1560.57096 $75,000 $75,000 $75,000 $56,800 -24.3%
FROM SPECIAL ASSMT. FUND 100.15.1560.57110 $92,000 $91,992 $92,000 N/A
FROM PARKING FUND 100.15.1560.57130 $2,972,390 $2,972,388 $2,972,390 $2,972,390 0%
FROM WATER FUND 100.15.1560.57135 $492,235 $492,240 $500,000 $500,000 0%
FROM WATER FUND-ROI 100.15.1560.57140 $2,831,102 $2,831,100 $2,888,000 $2,888,000 0%
FROM WATER FUND-ADMIN. EX 100.15.1560.57145 $726,222 $726,228 $741,000 $741,000 0%
TRANSFER FROM SEWER FUND 100.15.1560.57165 $336,770 $339,996 $640,000 $1,000,000 56.3%
Total Revenue & Collections:$90,952,656 $86,249,681 $96,732,480 $99,938,537 3.3%
Accounting
L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 102
CHARGEBACK REVENUE 100.15.1570.56158 $431,009 $322,562 $300,000 $300,000 0%
Total Accounting:$448,127 $337,294 $300,000 $300,000 0%
Purchasing
GRANTS AND AID 100.15.1575.55251 $0 -$3,242 N/A
REBATE REVENUE 100.15.1575.56007 $96,575 $33,694 N/A
Total Purchasing:$96,575 $30,452 N/A
Community Arts
IAC PROJECT GRANT 100.15.1580.55180 $30,000 N/A
NEA OPERATING GRANT 100.15.1580.55181 $150,000 $11,250 $15,000 N/A
NEA PROJECT GRANT 100.15.1580.55182 $5,000 $0 $50,000 N/A
GRANTS AND AID 100.15.1580.55251 $2,000 $0 $5,900 N/A
Total Community Arts:$157,000 $11,250 $15,000 $85,900 472.7%
Administrative Hearings
NON PARKING ORDINANCE
VIOLATIONS 100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0%
Total Administrative Hearings:$51,962 $28,540 $30,000 $30,000 0%
Econ. Development
BUSINESS REGISTRATION FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100%
MISCELLANEOUS REVENUE 100.15.5300.56045 $0 $4,163 $2,000 N/A
LOAN PROCEEDS 100.15.5300.56120 $0 $15,122 $2,000 $2,000 0%
Total Econ. Development:$40,750 $50,605 $29,000 $52,000 79.3%
Total City Manager's Office:$92,865,257 $87,647,470 $98,201,480 $101,331,437 3.2%
Total Revenue:$92,865,257 $87,647,470 $98,201,480 $101,331,437 3.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Expenditures Detail
Expenditures
City Manager's Office
City Manager
SALARY ADJUSTMENTS 100.15.1505.61001 $0 $0 $500,000 $400,000 -20%
REGULAR PAY 100.15.1505.61010 $405,798 $888,173 $1,111,506 $1,503,967 35.3%
PERMANENT PART-TIME 100.15.1505.61050 $19,720 $0 N/A
TEMPORARY EMPLOYEES 100.15.1505.61055 $84,488 $0 N/A
SEASONAL EMPLOYEES 100.15.1505.61060 $7,160 $15,000 $29,400 $29,400 0%
OVERTIME PAY 100.15.1505.61110 $0 $3,811 N/A
TERMINATION PAYOUTS 100.15.1505.61415 $84,287 $18,335 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 103
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1505.61430 $10,513 $0 N/A
HEALTH INSURANCE 100.15.1505.61510 $27,024 $97,019 $153,208 $130,590 -14.8%
VISION INSURANCE 100.15.1505.61513 $38 $251 $264 $260 -1.5%
LIFE INSURANCE 100.15.1505.61615 $495 $660 $697 $718 3%
AUTO ALLOWANCE 100.15.1505.61625 $4,980 $7,159 $7,470 $8,370 12%
CELL PHONE ALLOWANCE 100.15.1505.61626 $900 $900 $1,200 $2,700 125%
IMRF 100.15.1505.61710 $19,854 $30,827 $32,346 $51,106 58%
SOCIAL SECURITY 100.15.1505.61725 $23,517 $45,844 $61,382 $75,405 22.8%
MEDICARE 100.15.1505.61730 $7,217 $12,955 $16,241 $21,969 35.3%
ADVERTISING 100.15.1505.62205 $427 N/A
PRINTING 100.15.1505.62210 $156 $1,560 $1,000 $1,100 10%
OVERNIGHT MAIL CHARGES 100.15.1505.62280 $0 $0 $155 N/A
TRAINING & TRAVEL 100.15.1505.62295 $5,657 $9,302 $20,000 $20,000 0%
MEMBERSHIP DUES 100.15.1505.62360 $11,099 $5,739 $15,000 $15,000 0%
OTHER PROGRAM COSTS 100.15.1505.62490 $9,991 $10,618 $15,000 $20,000 33.3%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1505.62509 $266,107 $410,478 $180,000 $180,000 0%
RECRUITMENT 100.15.1505.62512 $39,189 $0 N/A
COMMUNITY RESPONDER
PROGRAM 100.15.1505.62651 $400,000 N/A
MISCELLANEOUS 100.15.1505.62770 $8 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.15.1505.64540 $602 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1505.65010 $900 $900 N/A
FOOD 100.15.1505.65025 $4,983 $5,804 $5,000 $5,000 0%
OFFICE SUPPLIES 100.15.1505.65095 $510 $1,666 $2,000 $2,000 0%
GENERAL ADMINISTRATION &
SUPPORT 100.15.1505.66040 $93 $0 N/A
CONTINGENCIES 100.15.1505.68205 $26,443 $149,557 $25,000 $125,000 400%
TRANSFER TO SOLID WASTE 100.15.1505.69520 $0 $100,000 N/A
Total City Manager:$1,061,728 $1,716,984 $2,576,869 $2,692,585 4.5%
Public Information
REGULAR PAY 100.15.1510.61010 $275,082 $232,351 $368,382 $349,936 -5%
SEASONAL EMPLOYEES 100.15.1510.61060 $7,908 $14,214 $20,000 $26,264 31.3%
TERMINATION PAYOUTS 100.15.1510.61415 $0 $10,078 N/A
HEALTH INSURANCE 100.15.1510.61510 $15,823 $18,186 $43,442 $53,368 22.8%
VISION INSURANCE 100.15.1510.61513 $0 $72 N/A
LIFE INSURANCE 100.15.1510.61615 $196 $61 $43 $157 262.8%
AUTO ALLOWANCE 100.15.1510.61625 $450 $450 $450 $1,800 300%
CELL PHONE ALLOWANCE 100.15.1510.61626 $1,008 $630 $1,000 $1,704 70.4%
IMRF 100.15.1510.61710 $12,804 $8,370 $10,720 $13,276 23.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 104
SOCIAL SECURITY 100.15.1510.61725 $17,435 $15,739 $23,289 $22,302 -4.2%
MEDICARE 100.15.1510.61730 $4,077 $3,681 $5,447 $5,216 -4.2%
ADVERTISING 100.15.1510.62205 $1,302 $600 $2,500 $2,500 0%
PRINTING 100.15.1510.62210 $2,000 $5,043 $5,000 $5,000 0%
TRAINING & TRAVEL 100.15.1510.62295 $234 $1,730 $1,800 $1,800 0%
POSTAGE 100.15.1510.62315 $0 $0 $1,000 $1,000 0%
MEMBERSHIP DUES 100.15.1510.62360 $400 $0 $400 $400 0%
OTHER PROGRAM COSTS 100.15.1510.62490 $23,364 $14,136 $25,000 $25,000 0%
WORK- STUDY 100.15.1510.62506 $0 $186 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.15.1510.62509 $3,675 $3,675 $10,000 $10,000 0%
PEG FEE DISTRIBUTION 100.15.1510.64004 $375 $523 $50,000 $50,000 0%
Total Public Information:$366,134 $329,652 $568,472 $569,794 0.2%
Farmer's Market
TRAINING & TRAVEL 100.15.1515.62295 $350 N/A
FOOD 100.15.1515.65025 $720 $0 N/A
OFFICE SUPPLIES 100.15.1515.65095 $445 N/A
Total Farmer's Market:$720 $795 N/A
Emergency Operations Center
PRINTING 100.15.1520.62210 -$1,395 $0 N/A
Total Emergency Operations
Center:-$1,395 $0 N/A
Misc. Business Operations
CONTINGENCIES 100.15.1525.68205 $11,348 $122,337 $100,000 N/A
Total Misc. Business Operations:$11,348 $122,337 $100,000 N/A
Office Of Sustainability
REGULAR PAY 100.15.1535.61010 $46,687 $0 N/A
HEALTH INSURANCE 100.15.1535.61510 $3,466 $0 N/A
VISION INSURANCE 100.15.1535.61513 $19 $0 N/A
LIFE INSURANCE 100.15.1535.61615 $62 $0 N/A
IMRF 100.15.1535.61710 $2,172 $0 N/A
SOCIAL SECURITY 100.15.1535.61725 $2,836 $0 N/A
MEDICARE 100.15.1535.61730 $663 $0 N/A
OTHER PROGRAM COSTS 100.15.1535.62490 $7,011 $2,018 N/A
Total Office Of Sustainability:$62,916 $2,018 N/A
Transportation & Mobility
REGULAR PAY 100.15.1540.61010 $0 $0 $77,008 $96,443 25.2%
HEALTH INSURANCE 100.15.1540.61510 $0 $0 $25,151 $9,512 -62.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 105
LIFE INSURANCE 100.15.1540.61615 $1 N/A
IMRF 100.15.1540.61710 $0 $0 $2,241 $3,661 63.3%
SOCIAL SECURITY 100.15.1540.61725 $0 $0 $4,775 $5,980 25.2%
MEDICARE 100.15.1540.61730 $0 $0 $1,117 $1,399 25.3%
TRAINING & TRAVEL 100.15.1540.62295 $5,500 N/A
OTHER PROGRAM COSTS 100.15.1540.62490 $0 $0 $25,000 $25,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1540.62509 $13,600 N/A
Total Transportation & Mobility:$0 $0 $135,292 $161,096 19.1%
Human Relations Division
TRAINING & TRAVEL 100.15.1545.62295 $82 $0 N/A
Total Human Relations Division:$82 $0 N/A
Performance & Equity
REGULAR PAY 100.15.1550.61010 $0 $0 $189,143 $145,096 -23.3%
TEMPORARY EMPLOYEES 100.15.1550.61055 $0 $0 $15,600 N/A
HEALTH INSURANCE 100.15.1550.61510 $0 $0 $20,589 $16,251 -21.1%
VISION INSURANCE 100.15.1550.61513 $0 $0 $38 N/A
LIFE INSURANCE 100.15.1550.61615 $0 $0 $124 N/A
IMRF 100.15.1550.61710 $0 $0 $5,505 $6,457 17.3%
SOCIAL SECURITY 100.15.1550.61725 $0 $0 $11,728 $8,996 -23.3%
MEDICARE 100.15.1550.61730 $0 $0 $2,744 $2,105 -23.3%
STUDIES 100.15.1550.62180 $0 $0 $7,500 N/A
PRINTING 100.15.1550.62210 $0 $0 $1,000 $1,000 0%
TRAINING & TRAVEL 100.15.1550.62295 $0 $0 $3,000 $3,000 0%
MEMBERSHIP DUES 100.15.1550.62360 $0 $0 $1,000 $1,000 0%
OTHER PROGRAM COSTS 100.15.1550.62490 $0 $0 $36,000 $5,000 -86.1%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1550.62509 $0 $0 $158,500 $50,000 -68.5%
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1550.65010 $0 $0 $14,500 N/A
FOOD 100.15.1550.65025 $0 $0 $3,500 $1,000 -71.4%
Total Performance & Equity:$0 $0 $470,470 $239,904 -49%
Financial Administration
REGULAR PAY 100.15.1555.61010 $349,236 $419,195 $512,342 $578,431 12.9%
TERMINATION PAYOUTS 100.15.1555.61415 $5,077 $0 N/A
HEALTH INSURANCE 100.15.1555.61510 $31,397 $46,895 $59,211 $60,857 2.8%
VISION INSURANCE 100.15.1555.61513 $363 $76 $76 $76 0.5%
LIFE INSURANCE 100.15.1555.61615 $373 $345 $426 $464 8.8%
AUTO ALLOWANCE 100.15.1555.61625 $3,735 $3,735 $3,735 $3,735 0%
CELL PHONE ALLOWANCE 100.15.1555.61626 $900 $675 $900 $2,700 200%
IMRF 100.15.1555.61710 $13,388 $14,312 $14,909 $20,041 34.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 106
SOCIAL SECURITY 100.15.1555.61725 $33,476 $24,635 $29,696 $33,805 13.8%
MEDICARE 100.15.1555.61730 $4,127 $5,965 $7,497 $8,481 13.1%
CONSULTING SERVICES 100.15.1555.62185 $1,300 $21,017 $10,000 $10,000 0%
ADVERTISING 100.15.1555.62205 $695 $334 $1,000 $600 -40%
PRINTING 100.15.1555.62210 $0 $39 N/A
OVERNIGHT MAIL CHARGES 100.15.1555.62280 $0 $0 $100 N/A
TRAINING & TRAVEL 100.15.1555.62295 $2,961 $3,159 $8,000 $8,000 0%
IT COMPUTER SOFTWARE 100.15.1555.62340 $0 $0 $15,000 $5,000 -66.7%
MEMBERSHIP DUES 100.15.1555.62360 $1,215 $1,240 $1,600 $1,600 0%
OTHER PROGRAM COSTS 100.15.1555.62490 $65 $1,896 $2,000 $2,000 0%
INSURANCE PREMIUM 100.15.1555.62615 $0 $0 $50 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1555.65010 $16 $463 $300 $200 -33.3%
FOOD 100.15.1555.65025 $200 N/A
OFFICE SUPPLIES 100.15.1555.65095 $11 $1,452 $1,200 $1,200 0%
TRANSFER TO SSA9 100.15.1555.66029 $0 $206,750 N/A
TRANSFER TO INSURANCE - RISK 100.15.1555.66030 $750,000 $787,500 $811,000 $811,000 0%
TRANSFER TO CAPITAL
IMPROVEMENT FUND 100.15.1555.66156 $0 $3,264,226 N/A
TRANSFER TO INSURANCE 100.15.1555.69605 $3,000,000 N/A
Total Financial Administration:$1,198,336 $7,803,909 $1,479,043 $1,548,390 4.7%
Revenue & Collections
REGULAR PAY 100.15.1560.61010 $226,312 $257,743 $277,574 $602,328 117%
SEASONAL EMPLOYEES 100.15.1560.61060 $19,470 $109,992 $60,000 $60,000 0%
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1560.61430 $3,504 $0 N/A
HEALTH INSURANCE 100.15.1560.61510 $25,409 $26,152 $41,482 $110,822 167.2%
VISION INSURANCE 100.15.1560.61513 $462 $150 $95 $376 296.6%
LIFE INSURANCE 100.15.1560.61615 $208 $137 $109 $225 106.5%
CELL PHONE ALLOWANCE 100.15.1560.61626 $126 $504 $504 $504 0%
IMRF 100.15.1560.61710 $10,697 $8,793 $8,079 $24,724 206%
SOCIAL SECURITY 100.15.1560.61725 $13,865 $15,379 $17,243 $37,377 116.8%
MEDICARE 100.15.1560.61730 $3,243 $3,597 $4,034 $8,743 116.7%
PRINTING 100.15.1560.62210 $102,244 $4,064 N/A
OFFICE EQUIPMENT MAINT 100.15.1560.62235 $0 $24,999 $24,000 $24,000 0%
TRAINING & TRAVEL 100.15.1560.62295 $679 $809 $3,000 $3,000 0%
POSTAGE 100.15.1560.62315 $14,753 $25,141 $25,000 $25,000 0%
MEMBERSHIP DUES 100.15.1560.62360 $300 $0 N/A
ARMORED CAR SERVICES 100.15.1560.62431 $27,017 $32,489 $35,000 $35,000 0%
OTHER CHARGES 100.15.1560.62605 $225 $143 N/A
BANK FEES 100.15.1560.62703 $13 $25,000 N/A
CREDIT CARD FEES 100.15.1560.62705 $218,809 $233,451 $225,000 $250,000 11.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 107
UTILITY TAX AUDIT SERVICES 100.15.1560.64541 $0 $12,070 $10,800 $10,800 0%
PERSONAL COMPUTER
SOFTWARE 100.15.1560.64545 $60,000 $61,179 $60,000 $100,000 66.7%
LICENSING/REGULATORY SUPP 100.15.1560.65045 $65,101 $129,910 $30,000 $30,000 0%
OFFICE SUPPLIES 100.15.1560.65095 $4,141 $5,405 $4,000 $4,000 0%
TRANSFERS TO OTHER FUNDS 100.15.1560.66020 $0 $584,108 N/A
TRANSFER TO EQUIP
REPLACEMENT 100.15.1560.66027 $800,000 $237,001 N/A
TRANSFER TO FLEET 100.15.1560.66028 $1,900,000 N/A
TRSF OUT TO SOLID WASTE FUND
- PROP TAX 100.15.1560.66147 $0 $0 $100,000 N/A
TRANSFER TO CAPITAL
IMPROVEMENT FUND 100.15.1560.66156 $500,000 $0 N/A
UNREALIZED LOSS ON
INVESTMENTS 100.15.1560.68015 $376,425 $0 N/A
TRANSFERS TO DEBT SERVICE
FUND 100.15.1560.69320 $0 $0 $750,000 N/A
Total Revenue & Collections:$2,472,991 $3,673,228 $1,675,921 $1,351,899 -19.3%
Accounting
REGULAR PAY 100.15.1570.61010 $326,303 $314,083 $288,853 $303,261 5%
SEASONAL EMPLOYEES 100.15.1570.61060 $36,988 $36,169 $93,807 $75,000 -20%
OVERTIME PAY 100.15.1570.61110 $2,573 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.15.1570.61420 $576 $576 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1570.61430 $3,488 $0 N/A
HEALTH INSURANCE 100.15.1570.61510 $52,100 $49,124 $49,418 $40,205 -18.6%
VISION INSURANCE 100.15.1570.61513 $422 $72 $73 $73 0%
LIFE INSURANCE 100.15.1570.61615 $286 $156 $172 $69 -59.9%
IMRF 100.15.1570.61710 $15,397 $9,140 $8,406 $12,230 45.5%
SOCIAL SECURITY 100.15.1570.61725 $22,143 $18,033 $20,626 $19,509 -5.4%
MEDICARE 100.15.1570.61730 $5,179 $4,217 $4,824 $4,563 -5.4%
AUDITING 100.15.1570.62110 $114,535 $117,790 $130,000 $130,000 0%
CONSULTING SERVICES 100.15.1570.62185 $67,790 $76,054 $80,000 $90,000 12.5%
ADVERTISING 100.15.1570.62205 $0 $0 $2,000 N/A
OVERNIGHT MAIL CHARGES 100.15.1570.62280 $0 $0 $500 N/A
TRAINING & TRAVEL 100.15.1570.62295 $0 $0 $2,000 $2,000 0%
IT COMPUTER SOFTWARE 100.15.1570.62340 $0 $0 $20,000 $12,000 -40%
MEMBERSHIP DUES 100.15.1570.62360 $970 $370 $1,000 $1,000 0%
OTHER PROGRAM COSTS 100.15.1570.62490 $340 $408 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.15.1570.62509 $0 $0 $10,000 N/A
OTHER CHARGES 100.15.1570.62605 $419 N/A
TELECOMMUNICATIONS -
WIRELESS 100.15.1570.64540 $1,728 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 108
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1570.65010 $0 $335 N/A
FOOD 100.15.1570.65025 $123 $193 N/A
MINOR EQUIPMENT & TOOLS 100.15.1570.65085 $832 $832 N/A
OFFICE SUPPLIES 100.15.1570.65095 $1,085 $2,604 $900 $900 0%
Total Accounting:$652,858 $630,577 $712,579 $690,811 -3.1%
Tax Assessment Advocacy
REGULAR PAY 100.15.1571.61010 $76,231 $86,707 $88,302 $90,604 2.6%
OVERTIME PAY 100.15.1571.61110 $570 $1,047 N/A
HEALTH INSURANCE 100.15.1571.61510 $21,756 $24,555 $25,151 $26,156 4%
LIFE INSURANCE 100.15.1571.61615 $51 $33 $36 $37 2.1%
IMRF 100.15.1571.61710 $3,575 $3,001 $2,570 $3,660 42.4%
SOCIAL SECURITY 100.15.1571.61725 $4,197 $4,849 $5,475 $5,617 2.6%
MEDICARE 100.15.1571.61730 $982 $1,134 $1,280 $1,314 2.6%
PERSONAL COMPUTER
SOFTWARE 100.15.1571.64545 $550 $1,850 $1,500 $1,500 0%
Total Tax Assessment Advocacy:$107,912 $123,177 $124,315 $128,888 3.7%
Purchasing
REGULAR PAY 100.15.1575.61010 $255,134 $288,493 $318,757 $331,588 4%
TERMINATION PAYOUTS 100.15.1575.61415 $5,880 $0 N/A
HEALTH INSURANCE 100.15.1575.61510 $53,373 $58,949 $59,363 $60,107 1.3%
VISION INSURANCE 100.15.1575.61513 $109 $184 $184 $73 -60.3%
LIFE INSURANCE 100.15.1575.61615 $212 $166 $181 $153 -15.7%
IMRF 100.15.1575.61710 $12,131 $9,892 $9,276 $13,277 43.1%
SOCIAL SECURITY 100.15.1575.61725 $15,564 $17,174 $19,763 $20,559 4%
MEDICARE 100.15.1575.61730 $3,640 $4,016 $4,622 $4,809 4%
ADVERTISING 100.15.1575.62205 $0 $0 $200 N/A
PRINTING 100.15.1575.62210 $0 $0 $100 N/A
TRAINING & TRAVEL 100.15.1575.62295 $0 $0 $1,600 $1,600 0%
MEMBERSHIP DUES 100.15.1575.62360 $19 $296 $1,000 $500 -50%
TELECOMMUNICATIONS -
WIRELESS 100.15.1575.64540 $307 $318,573 $275,000 $275,000 0%
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1575.65010 $0 $0 $300 N/A
OFFICE SUPPLIES 100.15.1575.65095 $1,345 $410 $2,000 $1,500 -25%
Total Purchasing:$347,714 $698,153 $692,346 $709,166 2.4%
Community Arts
REGULAR PAY 100.15.1580.61010 $1,089 $2,000 $85,031 $39,957 -53%
PERMANENT PART-TIME 100.15.1580.61050 $9,422 $32,449 N/A
TERMINATION PAYOUTS 100.15.1580.61415 $226 $0 N/A
HEALTH INSURANCE 100.15.1580.61510 $0 $0 $25,151 $1 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 109
IMRF 100.15.1580.61710 $0 $0 $2,474 $1 -100%
SOCIAL SECURITY 100.15.1580.61725 $666 $2,136 $5,272 $2,478 -53%
MEDICARE 100.15.1580.61730 $156 $500 $1,233 $580 -53%
FEDERAL GRANT EXPENSE 100.15.1580.65001 $175,500 $11,250 N/A
GENERAL ADMINISTRATION &
SUPPORT 100.15.1580.66040 $52,553 $65,587 $55,000 $115,900 110.7%
Total Community Arts:$239,612 $113,922 $174,161 $158,916 -8.8%
Administrative Hearings
REGULAR PAY 100.15.1585.61010 $75,305 $86,159 $86,182 $90,129 4.6%
ANNUAL SICK LEAVE PAYOUT 100.15.1585.61420 $863 $863 N/A
HEALTH INSURANCE 100.15.1585.61510 $7,911 $8,929 $9,146 $9,512 4%
LIFE INSURANCE 100.15.1585.61615 $50 $32 $34 $36 4.5%
IMRF 100.15.1585.61710 $3,547 $2,974 $2,508 $4,011 59.9%
SOCIAL SECURITY 100.15.1585.61725 $4,589 $5,256 $5,343 $5,588 4.6%
MEDICARE 100.15.1585.61730 $1,073 $1,229 $1,250 $1,307 4.6%
PRINTING 100.15.1585.62210 $2,174 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.15.1585.62509 $64,378 $96,663 $120,000 $100,000 -16.7%
OFFICE SUPPLIES 100.15.1585.65095 $962 $201 $750 $750 0%
Total Administrative Hearings:$158,678 $204,480 $225,213 $211,333 -6.2%
Office Of Equity And
Empowerment
FOOD 100.15.1590.65025 $365 N/A
Total Office Of Equity And
Empowerment:$0 $365 N/A
Econ. Development
REGULAR PAY 100.15.5300.61010 $269,566 $310,403 $434,267 $444,975 2.5%
PERMANENT PART-TIME 100.15.5300.61050 $0 $1,107 N/A
SEASONAL EMPLOYEES 100.15.5300.61060 $0 $2,808 N/A
HEALTH INSURANCE 100.15.5300.61510 $48,191 $52,271 $78,126 $70,691 -9.5%
VISION INSURANCE 100.15.5300.61513 $112 $112 $112 $112 0%
LIFE INSURANCE 100.15.5300.61615 $214 $147 $163 $173 6.2%
AUTO ALLOWANCE 100.15.5300.61625 $450 $450 $450 $450 0%
CELL PHONE ALLOWANCE 100.15.5300.61626 $900 $900 $900 $900 0%
IMRF 100.15.5300.61710 $12,476 $10,666 $12,637 $18,139 43.5%
SOCIAL SECURITY 100.15.5300.61725 $15,488 $18,218 $27,009 $27,673 2.5%
MEDICARE 100.15.5300.61730 $3,622 $4,261 $6,317 $6,472 2.5%
CONSULTING SERVICES 100.15.5300.62185 $3,600 $9,250 $10,000 $10,000 0%
PRINTING 100.15.5300.62210 $253 $0 N/A
TRAINING & TRAVEL 100.15.5300.62295 $784 $2,607 $3,000 $3,000 0%
MEMBERSHIP DUES 100.15.5300.62360 $1,323 $0 $1,500 $1,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 110
OTHER PROGRAM COSTS 100.15.5300.62490 $17,545 $14,737 N/A
SUSTAIN EVANSTON PROGRAM 100.15.5300.62648 $0 $196,821 $250,000 $250,000 0%
ECONOMIC DEVELOPMENT
DATABASES 100.15.5300.62649 $0 $41,994 $36,370 $40,000 10%
SUSTAIN EVANSTON PROGRAM 100.15.5300.62650 $12,500 N/A
GREAT MERCHANT GRANT 100.15.5300.62656 $0 $47,719 $77,500 N/A
STOREFRONT MODERNIZATION
PROGRAM 100.15.5300.62657 $0 $65,593 $50,000 N/A
LEGACY BUSINESS PROGRAM 100.15.5300.62658 $0 $56,330 $100,000 $100,000 0%
ECONOMIC DEVELOPMENT
PARTNERSHIP CONTRIBUTIONS 100.15.5300.62659 $81,999 $69,674 $82,000 $84,000 2.4%
BUSINESS RETENTION /
EXPANSION INVESTMENTS 100.15.5300.62662 $25 $0 N/A
WORKFORCE DEVELOPMENT 100.15.5300.62663 $15,000 $0 N/A
ENTREPRENEURSHIP SUPPORT 100.15.5300.62664 $50,552 $43,707 $50,000 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.5300.65010 $923 $169 N/A
OFFICE SUPPLIES 100.15.5300.65095 $328 $126 N/A
FITNESS INCENTIVE 100.15.5300.65141 $300 $0 N/A
BUSINESS DISTRICT
IMPROVEMENTS 100.15.5300.65522 $207,115 $20,262 $22,500 $193,978 762.1%
Total Econ. Development:$730,766 $982,831 $1,242,851 $1,252,063 0.7%
Youth Engagement Division
OFFICE SUPPLIES 100.15.1530.65095 $74 N/A
Total Youth Engagement Division:$74 N/A
Human Resource Divi. - Payroll
REGULAR PAY 100.15.1915.61010 $317,205 N/A
HEALTH INSURANCE 100.15.1915.61510 $18,713 N/A
VISION INSURANCE 100.15.1915.61513 $76 N/A
LIFE INSURANCE 100.15.1915.61615 $196 N/A
CELL PHONE ALLOWANCE 100.15.1915.61626 $504 N/A
IMRF 100.15.1915.61710 $13,147 N/A
SOCIAL SECURITY 100.15.1915.61725 $19,698 N/A
MEDICARE 100.15.1915.61730 $4,607 N/A
TRAINING & TRAVEL 100.15.1915.62295 $1,050 N/A
MEMBERSHIP DUES 100.15.1915.62360 $250 N/A
Total Human Resource Divi. -
Payroll:$375,446 N/A
Human Resource Division
REGULAR PAY 100.15.1929.61010 $1,324,214 N/A
SEASONAL EMPLOYEES 100.15.1929.61060 $25,000 N/A
OVERTIME PAY 100.15.1929.61110 $5,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 111
HEALTH INSURANCE 100.15.1929.61510 $171,650 N/A
VISION INSURANCE 100.15.1929.61513 $372 N/A
LIFE INSURANCE 100.15.1929.61615 $637 N/A
IMRF 100.15.1929.61710 $49,708 N/A
SOCIAL SECURITY 100.15.1929.61725 $80,608 N/A
MEDICARE 100.15.1929.61730 $19,202 N/A
EMPLOYMENT TESTING SERVICES 100.15.1929.62160 $115,000 N/A
CONSULTING SERVICES 100.15.1929.62185 $1,000 N/A
ADVERTISING 100.15.1929.62205 $30,000 N/A
MEDICAL/HOSPITAL SERVICES 100.15.1929.62270 $60,000 N/A
TRAINING & TRAVEL 100.15.1929.62295 $6,000 N/A
CITY WIDE TRAINING 100.15.1929.62310 $85,000 N/A
MEMBERSHIP DUES 100.15.1929.62360 $2,000 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.15.1929.62509 $40,000 N/A
RECRUITMENT 100.15.1929.62512 $40,000 N/A
UNEMP. COMP. & ADMIN. FEE 100.15.1929.62630 $50,000 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1929.65010 $500 N/A
FOOD 100.15.1929.65025 $2,000 N/A
OFFICE SUPPLIES 100.15.1929.65095 $6,400 N/A
OTHER COMMODITIES 100.15.1929.65125 $24,000 N/A
Total Human Resource Division:$2,138,291 N/A
Total City Manager's Office:$7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2%
Total Expenditures:$7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 112
Law Department
Alexandra Ruggie
Corporation Counsel
The Evanston Law Department is committed to managing risk to the Corporation and working with various
departments to execute their goals. With a full-time staff of seven, including ve attorneys, the Law Department is
actively involved in almost every aspect of City operations, whether it is reviewing or drafting contracts; drafting
legislation; responding to and providing advice pertaining to FOIA and OMA; providing advice and counsel to City
departments and elected of cials; prosecuting City traf c tickets and ordinance violations and defending the City in
litigation. The Law Department is also responsible for the provision of liquor licenses in the City and works with the
Community Development and the Evanston Police Department to enforce the City Code. The Law Department
handles all claims that come into the City and works with a third party administrator when necessary for management
of the claims.
Accomplishments in 2024
Worked with the City Collector's Of ce to bring the application and payment process for liquor licensing to an online
format
Assisted the City Clerk's Of ce with the administration of FOIA requests due to staf ng shortages within the Clerk's Of ce
Provided support to Community Development with the Envision Evanston 2045 Project
Worked with client departments to reduce risk for the City
Performance Measures
Department Goal: Provide advice and support to City departments and elected of cials to achieve their goals while
limiting the nancial risk pro le to the Corporation.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Draft resolutions and ordinances
# of resolutions delivered Output 125 94 120 120
# of ordinances delivered Output 135 118 120 120
Activity: Reduce expenditures on litigation
Fee paid for outside counsel and
settlements/judgments (excluding Workers
Compensation)
Output $2,100,000 $1,871,265 $2,000,000 $2,000,000
Activity: In-House Claims
Settlement for in-house claims Output $56,503 $279,623 $200,000 $200,000
Activity: Issue liquor licenses
# of liquor licenses issued Output 285 250 300 300
Activity: Respond to requests for Legal Assistance
# of Requests for Legal Assistance Completed Output 220 268 300 300
Activity: Respond to Freedom of Information Act (FOIA) requests
# of FOIA Requested Responded To Output 235 143 2,100 2,000
Factors Impacting the 2025 Budget
The Law Department is fully staffed for the rst time in several years. Due to being fully staffed, the Law Department
has reduced its outside counsel projected budget for 2025.
City of Evanston | Budget Book 2025 Page 113
Upcoming Initiatives
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.
In conjunction with the City Manager’s Of ce, conduct a comprehensive review of the City Code, looking for
con icts within the Code and with state law.
Identify opportunities for training and education for staff to increase knowledge surrounding real estate and land
use.
Assist all client departments with review of internal City policies.
Return to handling 80% or more of the City’s litigation in-house.
Revenues Summary
537,000 $22,000
(4.27% vs. prior year)
Law Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$200K
$400K
$600K
$800K
City of Evanston | Budget Book 2025 Page 114
Expenditures Summary
1,521,045 $166,259
(12.27% vs. prior year)
Law Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
$1.75M
City of Evanston | Budget Book 2025 Page 115
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (94%)Salary and Benefits (94%)Salary and Benefits (94%)
Services and Supplies (6%)Services and Supplies (6%)Services and Supplies (6%)
Expense Objects
Salary and Benefits $651,803 $790,989 $1,248,886 $1,430,145 14.5%
Services and
Supplies $196,695 $249,947 $105,900 $90,900 -14.2%
Miscellaneous $118 $0 N/A
Total Expense Objects:$848,616 $1,040,936 $1,354,786 $1,521,045 12.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Revenue Detail
Revenue
Law
Legal Administration
Licenses, Permits and
Fees
LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3%
Total Licenses, Permits
and Fees:$662,385 $558,082 $515,000 $537,000 4.3%
Other Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 116
MISCELLANEOUS
REVENUE 100.17.1705.56045 $133 $4 N/A
Total Other Revenue:$133 $4 N/A
Total Legal Administration:$662,518 $558,086 $515,000 $537,000 4.3%
Total Law:$662,518 $558,086 $515,000 $537,000 4.3%
Total Revenue:$662,518 $558,086 $515,000 $537,000 4.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Expenditures Detail
Expenditures
Law
Legal Administration
REGULAR PAY 100.17.1705.61010 $508,910 $590,861 $1,031,895 $1,149,707 11.4%
SEASONAL EMPLOYEES 100.17.1705.61060 $2,668 N/A
OVERTIME PAY 100.17.1705.61110 $0 $986 $1,200 $1,200 0%
TERMINATION PAYOUTS 100.17.1705.61415 $4,735 $42,352 N/A
HEALTH INSURANCE 100.17.1705.61510 $70,597 $83,296 $110,424 $150,027 35.9%
VISION INSURANCE 100.17.1705.61513 $74 $19 $38 N/A
LIFE INSURANCE 100.17.1705.61615 $644 $407 $561 $635 13.2%
AUTO ALLOWANCE 100.17.1705.61625 $4,335 $3,315 $4,635 $3,735 -19.4%
CELL PHONE ALLOWANCE 100.17.1705.61626 $900 $600 $900 $900 0%
SHOE ALLOWANCE 100.17.1705.61630 $0 $0 $180 $460 155.6%
IMRF 100.17.1705.61710 $24,085 $21,107 $28,004 $37,910 35.4%
SOCIAL SECURITY 100.17.1705.61725 $30,188 $38,939 $57,011 $68,826 20.7%
MEDICARE 100.17.1705.61730 $7,334 $9,107 $14,038 $16,745 19.3%
LEGAL SERVICES-GENERAL 100.17.1705.62130 $126,244 $145,841 $20,000 $20,000 0%
TRAINING & TRAVEL 100.17.1705.62295 $8,125 $8,663 $8,500 $8,500 0%
POSTAGE 100.17.1705.62315 $156 $458 $400 $400 0%
COURT COST/LITIGATION 100.17.1705.62345 $11,933 $50,236 $35,000 $20,000 -42.9%
MEMBERSHIP DUES 100.17.1705.62360 $4,674 $3,057 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.17.1705.62509 $14,462 $21,041 $33,500 $33,500 0%
CREDIT CARD FEES 100.17.1705.62705 $395 $2,337 $1,500 $1,500 0%
MISCELLANEOUS 100.17.1705.62770 $118 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.17.1705.65010 $29,246 $13,928 N/A
OFFICE SUPPLIES 100.17.1705.65095 $1,462 $1,718 $2,000 $2,000 0%
Total Legal Administration:$848,616 $1,040,936 $1,354,786 $1,521,045 12.3%
Total Law:$848,616 $1,040,936 $1,354,786 $1,521,045 12.3%
Total Expenditures:$848,616 $1,040,936 $1,354,786 $1,521,045 12.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 117
Administrative Services
Michael Rivera
Interim Administrative Services Director
The Administrative Services Department comprises three divisions: Information Technology (IT), Parking, Facilities &
Fleet Management (FFM). IT meets the business and technology needs of the City by managing and servicing
hardware/infrastructure and cybersecurity initiatives. Parking is responsible for operations and management of
garages and parking spaces along with providing support during special events. FFM: The Facilities team manages
most of the City’s facilities and building systems, performing preventative maintenance, repairs and projects on them
along with providing support during special events. Fleet Management maintains and manages City equipment along
with providing support during snow operations.
Accomplishments in 2024
Facilities & Fleet Management is on track to administer and oversee over 3100 invoices for FY 2024. This is an
increase of 23% over FY 2023 which also includes newly implemented sustainability initiatives. In addition, Facilities
& Fleet Management has maintained its SLA’s as the amount of request for services has increased by 30 percent
since FY 2023.
Facilities & Fleet Management has completed the upgrade of the Civic Center entrance, which has been needed for
over 10 years. This has improved the overall user experience while keeping security and safety as a top priority.
Facilities & Fleet has caught up on ALL preventative maintenance requirements for all the city vehicles.
Facilities & Fleet is on track to receive all the charging stations for all eet vehicles. The team overcame challenges
from vendors, suppliers, logistics as well as scal matters related to supply demand and in ation. The team grinded
through countless hours over FY 2023 to ensure sustainability initiative goals set forth by city leaders are a success.
Facilities & Fleet has increased its Fleet preventative maintenance ef ciency by 17% from FY 2023 to FY 2024 while
still facing challenges with logistics, manpower and in ationary pressures. Current ef ciency is at 85%, a milestone
that hasn’t been reached in years. (in 2022, our ef ciency was at 60%.)
Parking is phasing out the Crossing Guard contract with D65. We are currently 60% through the phase out process
which has also freed up enforcement staff for better city-wide coverage. The City of Evanston will save $680,000+
after year ve once the contract has been phased out.
The IT Division architected and deployed a Digital Evidence Management System to support the efforts of EPD
investigators to capture, analyze, and store digital artifacts cogent to ongoing investigations and court proceedings.
The IT Division performed an upgrade/replacement of computer aided dispatch (CAD) servers used to operate the
911 Center resulting in performance gains of the system and improved cybersecurity posture.
IT is working with Kimberly Kull, Division Chief of Emergency Management, on developing a Continuation of
Operations (CoOP) and Continuation of Governance (COG) plan to serve as a roadmap for departments and
divisions to continue delivering City services in the case of an emergency or disruption to normal operations.
The IT Division worked with City Clerk Stephanie Mendoza on successfully digitizing records in Community
Development and City Clerk’s of ce. We will soon be working with the City’s Law department in the next phase of
the ongoing project.
The IT Division performed signi cant upgrades to conference rooms at the Civic Center, EPD and the Water Bureau
to better support hybrid meetings in those spaces.
The IT Division performed the rst signi cant upgrade to the City’s Milestone video management system since 2019.
The platform consists of 500+ cameras and two dozen servers to support security operations in and around City
operated buildings and at outdoor intersections.
City of Evanston | Budget Book 2025 Page 118
Performance Measures
Department Goal: The Administrative Services Department strives to enhance the experience residents,
businesses, and visitors have in the City of Evanston and provide a high level of service and support to its
internal departments. The staff is dedicated to providing high-quality customer service delivered with
professionalism and pride and works hard to ensure everyone has an enjoyable experience with the City.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Fleet Repairs and Maintenance
Number of in-house/outside vendor
maintenance visits Output 825 1270 1,101 1,124
Number of in-house/outside vendor repair
visits Output 4,400 4048 4,572 4,792
Activity: Expand Parking Program
# of ParkEvanston App transactions Output 1,050,000 1,430,025 1,540,000 1,600,000
# of Pay Station transactions Output 1,000,000 519,016 475,000 425,000
# of Single Space Meter transactions Output 30,000 0 0 0
Activity: IT Assistance
# of service tickets Output 6,620 6,172 8,500 10,000+
Activity: Facilities Repairs and Maintenance
# of 311 tickets Output 1,800 1,555 1,600 2,200
# of VueWorks Planned Maintenance tickets Output 2,419 2,824 3,900 6,000
Single space meters are being phased out as equipment is no longer operational and in need of
replacements. CIP funds are being used to purchase the replacement pay stations.
Many City of Evanston employees worked remotely during the pandemic resulting in less
repair/maintenance requests for buildings/of ces/etc. Some of the other work that was performed during that
time was not entered through the 311 system, included emergency response assistance.
Vue Works was implemented in Summer 2022 to manage and track maintenance work orders.
1
2
3
1
2
3
City of Evanston | Budget Book 2025 Page 119
Factors Impacting the 2025 Budget
Administrative Services staff have been working for several years at reduced staf ng levels. Some additional
positions were added in 2024 but it still is not enough for the amount of assets, services and amenities that the
team must support. Productivity, maintenance concerns, and employee morale have continued to suffer due to
increased workloads without suf cient staf ng levels. Although salary savings were bene cial for budget reasons,
the Department needs to further “right-size” its workforce to continue its ef cient and robust operations while
focusing on sustainability initiatives.
Facilities and Fleet Management (FFM) staff have lacked positions over the years which has made it challenging to
effectively capture appropriate data for well-informed facilities and eet maintenance, repair,
replacement/improvement planning related to sustainability initiatives set forth by city leadership. One position was
added in 2024 which has helped. However, additional support positions are still required for both Facilities & Fleet
planning and operations.
Availability of replacement Fleet equipment continues to be problematic. Lead times for certain equipment have
stretched out to 24 months or more and only a limited number of build slots are available. Lead times for large
Facilities equipment also continues to be stretched longer than usual.
There are still fewer commuters parking in the City garages to take the train into and out of Chicago, and there are
fewer people working in the Central Business District. Overall transactions, citations, and revenue have increased
over 2023. Parking staff are continually working to make the overall parking system more ef cient including
updating the archaic system currently in place.
Costs for IT, FFM, and Parking items (software, hardware, parts, fuel, equipment, vehicles) continue to escalate and
additional funds will be required to continue to secure and operate effectively for its employees and residents. In
addition, with new positions added in 2023 and additional positions required for 2024 new of ces, furniture, vehicles
and IT equipment are required which results in the need for more funding for purchases.
City desktop PCs have been using the Microsoft Of ce 2010 software suite for 14+ years. Microsoft stopped
supporting the software 3+ years ago which results in an inherent cybersecurity risk since zero-day vulnerabilities
are no longer being addressed with patches and updates supplied by the software manufacturer. The City will need
to invest in purchasing new Microsoft Of ce software licenses at signi cant expense to address the security gap.
City facilities continue to age and regular replacements and improvements have been deferred for decades.
Additional emergency services and purchases are anticipated as facilities components reach their useful life and
simply fail. This will result in unexpected spending and will also negatively affect operations.
The IT Division plans to invest in a privileged access management software suite in order to further mature our
cybersecurity posture. Deployment of a PAM solution in enterprise networks is part of the zero trust network
architecture security model issued by the White House via Presidential Executive Order (EO) 14028 for government
agencies. Such a solution would further reduce the risk represented by malicious software such as ransomware.
Over 30% of the City’s shared network storage appliances have reached the end of their expected operational
lifespan. Continuing to operate those appliances in our production environment poses risk as replacement parts are
dif cult to nd. As such the IT Division will be looking to invest in new storage appliances as part of a traditional
hardware lifecycle management process.
Upcoming Initiatives
FFM staff will continue to expand on its use of the CMMS program in order to better plan maintenance,
replacements and improvements at our City Facilities in a manner that is proactive rather than reactive.
Parking staff will be evaluating revenues in order to recommend increases to monthly lot permit parking as well as
residential parking districts, areas that have not had a fee increase in many years.
IT staff will continue to work on improving cybersecurity posture in an ongoing effort to ensure the City assets are
kept safe, and continue to work on the City’s website ensuring accessibility. This includes the relocation efforts for
909 Davis.
FFM will review and share the information obtained through the Fleet Electri cation and Rightsizing Study to
develop and implement in a phased manner and pace a strategy that is nancially responsible.
The IT Division will deploy a web based public portal to promote transparency, ef ciency and reduce FOIA requests
and plan to migrate the City’s contract database to the public portal along with other department records.
The IT Division would like to open a project management bureau to shepherd along internal and external projects
requiring technological input and resource management.
City of Evanston | Budget Book 2025 Page 120
Revenues Summary
3,850,000 $700,000
(22.22% vs. prior year)
Administrative Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
City of Evanston | Budget Book 2025 Page 121
Expenditures Summary
13,527,596 -$1,620,407
(-10.70% vs. prior year)
Administrative Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
City of Evanston | Budget Book 2025 Page 122
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (53.3%)Salary and Benefits (53.3%)Salary and Benefits (53.3%)
Services and Supplies (44.4%)Services and Supplies (44.4%)Services and Supplies (44.4%)
Interfund Transfers (2.2%)Interfund Transfers (2.2%)Interfund Transfers (2.2%)
Capital Outlay (0.07%)Capital Outlay (0.07%)Capital Outlay (0.07%)
Expense Objects
Salary and Benefits $6,278,807 $7,515,003 $9,020,868 $7,213,661 -20%
Services and Supplies $5,474,997 $5,836,781 $5,917,135 $6,003,935 1.5%
Miscellaneous $1,200 $14,878 N/A
Capital Outlay $2,644 $14,917 $10,000 $10,000 0%
Interfund Transfers $117,969 $200,004 $200,000 $300,000 50%
Insurance and Other
Chargebacks $21,491 $0 N/A
Total Expense Objects:$11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 123
Revenue Detail
Revenue
Administrative Services
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6%
BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0%
Total Parking
Enforcement & Tickets:$3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2%
School Crossing Guards
PARKING ENFORCEMT
REIMB 100.19.1942.53516 $41,099 $0 N/A
Total School Crossing
Guards:$41,099 $0 N/A
Total Administrative
Services:$3,662,864 $3,920,229 $3,150,000 $3,850,000 22.2%
Total Revenue:$3,662,864 $3,920,229 $3,150,000 $3,850,000 22.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Expenditures Detail
Expenditures
Administrative Services
Adm.Services- General Support
REGULAR PAY 100.19.1905.61010 $212,895 $155,806 $372,697 $379,178 1.7%
TERMINATION PAYOUTS 100.19.1905.61415 $12,847 $0 N/A
HEALTH INSURANCE 100.19.1905.61510 $31,102 $4,752 $32,094 $23,229 -27.6%
VISION INSURANCE 100.19.1905.61513 $102 $25 $38 $38 0%
LIFE INSURANCE 100.19.1905.61615 $287 $125 $163 $167 2.3%
AUTO ALLOWANCE 100.19.1905.61625 $2,490 $0 N/A
CELL PHONE ALLOWANCE 100.19.1905.61626 $600 $0 $900 N/A
IMRF 100.19.1905.61710 $10,765 $5,264 $10,845 $15,097 39.2%
SOCIAL SECURITY 100.19.1905.61725 $13,441 $9,376 $22,267 $23,307 4.7%
MEDICARE 100.19.1905.61730 $3,143 $2,193 $5,404 $5,511 2%
Total Adm.Services- General
Support:$287,672 $177,541 $443,509 $447,427 0.9%
Human Resource Divi. - Payroll
REGULAR PAY 100.19.1915.61010 $249,606 $280,477 $296,490 N/A
OVERTIME PAY 100.19.1915.61110 $2,269 $1,095 N/A
ANNUAL SICK LEAVE PAYOUT 100.19.1915.61420 $576 $576 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 124
HEALTH INSURANCE 100.19.1915.61510 $17,727 $18,432 $18,461 N/A
VISION INSURANCE 100.19.1915.61513 $76 $76 $76 N/A
LIFE INSURANCE 100.19.1915.61615 $244 $166 $184 N/A
CELL PHONE ALLOWANCE 100.19.1915.61626 $294 $504 $504 N/A
IMRF 100.19.1915.61710 $11,557 $9,661 $8,628 N/A
SOCIAL SECURITY 100.19.1915.61725 $15,122 $17,112 $18,415 N/A
MEDICARE 100.19.1915.61730 $3,537 $4,002 $4,306 N/A
POSTAGE CHARGEBACKS 100.19.1915.62275 $15 $8 N/A
TRAINING & TRAVEL 100.19.1915.62295 $1,180 $1,120 $1,050 N/A
MEMBERSHIP DUES 100.19.1915.62360 $550 $596 $250 N/A
Total Human Resource Divi. -
Payroll:$302,751 $333,825 $348,364 N/A
Human Resource Division
REGULAR PAY 100.19.1929.61010 $714,484 $983,963 $1,317,063 N/A
TEMPORARY EMPLOYEES 100.19.1929.61055 $56,216 N/A
SEASONAL EMPLOYEES 100.19.1929.61060 $30,251 $26,039 $25,000 N/A
OVERTIME PAY 100.19.1929.61110 $10,609 $15,245 N/A
TERMINATION PAYOUTS 100.19.1929.61415 $1,420 $23,887 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.19.1929.61430 $3,077 $0 N/A
HEALTH INSURANCE 100.19.1929.61510 $114,697 $130,945 $227,504 N/A
VISION INSURANCE 100.19.1929.61513 $260 $362 $372 N/A
LIFE INSURANCE 100.19.1929.61615 $561 $548 $521 N/A
AUTO ALLOWANCE 100.19.1929.61625 $750 $225 N/A
CELL PHONE ALLOWANCE 100.19.1929.61626 $168 $420 $504 N/A
SHOE ALLOWANCE 100.19.1929.61630 $180 $180 N/A
FLEXIBLE SPENDING ACCOUNT
MAINTENANCE FEES 100.19.1929.61665 $13,234 $1,046 N/A
IMRF 100.19.1929.61710 $33,432 $34,046 $38,327 N/A
SOCIAL SECURITY 100.19.1929.61725 $44,604 $62,188 $81,197 N/A
MEDICARE 100.19.1929.61730 $10,431 $14,544 $19,105 N/A
EMPLOYMENT TESTING
SERVICES 100.19.1929.62160 $163,042 $138,322 $115,000 N/A
CONSULTING SERVICES 100.19.1929.62185 $71,682 $714 N/A
ADVERTISING 100.19.1929.62205 $4,241 $26,821 N/A
PRINTING 100.19.1929.62210 $39 $39 N/A
MEDICAL/HOSPITAL SERVICES 100.19.1929.62270 $54,193 $99,400 $60,000 N/A
TRAINING & TRAVEL 100.19.1929.62295 $25,836 $7,897 $6,000 N/A
CITY WIDE TRAINING 100.19.1929.62310 $56,895 $745 $85,000 N/A
POSTAGE 100.19.1929.62315 $21 N/A
MEMBERSHIP DUES 100.19.1929.62360 $1,644 $0 $2,000 N/A
OTHER PROGRAM COSTS 100.19.1929.62490 $599 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 125
SERVICE AGREEMENTS/
CONTRACTS 100.19.1929.62509 $212,755 $112,104 $40,000 N/A
RECRUITMENT 100.19.1929.62512 $81,679 $10,707 $70,000 N/A
UNEMP. COMP. & ADMIN. FEE 100.19.1929.62630 $54,398 $8,701 $100,000 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.19.1929.65010 $39 $265 $500 N/A
FOOD 100.19.1929.65025 $254 $628 $2,000 N/A
OFFICE SUPPLIES 100.19.1929.65095 $1,658 $4,588 $6,400 N/A
OTHER COMMODITIES 100.19.1929.65125 $15,869 $19,586 $24,000 N/A
IT COMPUTER HARDWARE 100.19.1929.65555 $0 $1,179 N/A
Total Human Resource Division:$1,722,381 $1,782,170 $2,220,494 N/A
Information Technology Divi.
REGULAR PAY 100.19.1932.61010 $1,119,147 $1,242,565 $1,599,412 $1,708,088 6.8%
SEASONAL EMPLOYEES 100.19.1932.61060 $8,908 $49,100 $40,000 $64,000 60%
OVERTIME PAY 100.19.1932.61110 $248 $0 N/A
HEALTH INSURANCE 100.19.1932.61510 $163,021 $173,081 $246,810 $241,612 -2.1%
VISION INSURANCE 100.19.1932.61513 $148 $148 $148 $293 98%
LIFE INSURANCE 100.19.1932.61615 $1,122 $751 $821 $912 11.1%
CELL PHONE ALLOWANCE 100.19.1932.61626 $3,564 $3,564 $3,564 $5,136 44.1%
INTEREST EXPENSE 100.19.1932.61655 $9,778 N/A
IMRF 100.19.1932.61710 $51,461 $40,975 $45,752 $60,668 32.6%
SOCIAL SECURITY 100.19.1932.61725 $66,742 $74,960 $98,865 $104,217 5.4%
MEDICARE 100.19.1932.61730 $15,609 $17,588 $23,244 $24,842 6.9%
EXTERNAL SERVICES 100.19.1932.62175 $2,200 $0 $15,000 $15,000 0%
CONSULTING SERVICES 100.19.1932.62185 $40,912 $63,083 $60,000 $65,000 8.3%
COMPUTER EQUIPMENT MAINT 100.19.1932.62250 $154,592 $41,911 N/A
TRAINING & TRAVEL 100.19.1932.62295 $13,035 $5,965 $25,000 $25,000 0%
IT COMPUTER SOFTWARE 100.19.1932.62340 $1,183,523 $1,758,708 $1,850,000 $1,752,000 -5.3%
INTERNET SOLUTION
PROVIDERS 100.19.1932.62341 $23,971 $75,899 N/A
MEMBERSHIP DUES 100.19.1932.62360 $85 $85 $1,500 $1,500 0%
COPY MACHINE CHARGES 100.19.1932.62380 $91,902 $89,875 $62,000 $62,000 0%
WORK- STUDY 100.19.1932.62506 $1,628 $248 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1932.62509 $5,958 $3,472 $200,000 $261,000 30.5%
TELECOMMUNICATIONS 100.19.1932.64505 $468,766 $405,313 $459,000 $399,000 -13.1%
TELECOMMUNICATIONS -
WIRELESS 100.19.1932.64540 $76,163 $0 N/A
PERSONAL COMPUTER
SOFTWARE 100.19.1932.64545 $5,051 N/A
FOOD 100.19.1932.65025 $0 $0 $200 $200 0%
BLDG MAINTENANCE MATERIAL 100.19.1932.65050 $0 $182 N/A
OFFICE SUPPLIES 100.19.1932.65095 $110 $0 $1,000 $500 -50%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 126
OTHER IMPROVEMENTS 100.19.1932.65515 $150 $0 N/A
IT COMPUTER HARDWARE 100.19.1932.65555 $216,923 $234,712 $333,315 $333,315 0%
DATA CENTER MAINTENANCE 100.19.1932.65605 $26,499 $15,483 $6,000 $6,000 0%
INFRASTRUCTURE SUPPLIES 100.19.1932.65615 $28,805 $52,852 $35,000 $35,000 0%
SECURITY CAMERA SUPPLIES 100.19.1932.65618 $35,920 $28,919 $50,000 $50,000 0%
Total Information Technology
Divi.:$3,801,113 $4,394,268 $5,161,631 $5,220,283 1.1%
Parking Enforcement & Tickets
REGULAR PAY 100.19.1941.61010 $875,835 $1,055,765 $992,674 $1,020,521 2.8%
PERMANENT PART-TIME 100.19.1941.61050 $0 $24,884 $38,058 $39,641 4.2%
OVERTIME PAY 100.19.1941.61110 $13,174 $16,044 $12,000 $12,000 0%
TERMINATION PAYOUTS 100.19.1941.61415 $135 $219 N/A
HEALTH INSURANCE 100.19.1941.61510 $146,199 $156,153 $147,777 $140,547 -4.9%
VISION INSURANCE 100.19.1941.61513 $401 $448 $486 $486 0%
LIFE INSURANCE 100.19.1941.61615 $489 $307 $333 $315 -5.3%
SHOE ALLOWANCE 100.19.1941.61630 $2,135 $2,495 $2,315 $5,215 125.3%
IMRF 100.19.1941.61710 $42,028 $37,371 $29,996 $46,961 56.6%
SOCIAL SECURITY 100.19.1941.61725 $52,768 $65,901 $64,050 $66,054 3.1%
MEDICARE 100.19.1941.61730 $12,341 $15,412 $14,980 $15,448 3.1%
COMPUTER EQUIPMENT MAINT 100.19.1941.62250 $1,445 $1,899 $1,500 $2,000 33.3%
TRAINING & TRAVEL 100.19.1941.62295 $1,188 $151 $420 $420 0%
TOWING AND BOOTING
CONTRACTS 100.19.1941.62451 $27,590 $40,589 $30,000 $30,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1941.62509 $396,349 $440,279 $435,000 $435,000 0%
TELECOMMUNICATIONS -
WIRELESS 100.19.1941.64540 $2,092 $0 N/A
CLOTHING 100.19.1941.65020 $1,843 $5,017 $4,000 $5,000 25%
LICENSING/REGULATORY SUPP 100.19.1941.65045 $7,773 $8,071 $7,500 $8,500 13.3%
OFFICE/OTHER EQT MTN MATL 100.19.1941.65070 $7,684 $0 N/A
SAFETY EQUIPMENT 100.19.1941.65090 $1,656 $1,198 $1,500 $3,500 133.3%
OFFICE SUPPLIES 100.19.1941.65095 $850 $139 $1,000 $1,000 0%
FITNESS INCENTIVE 100.19.1941.65141 $1,200 $3,000 N/A
Total Parking Enforcement &
Tickets:$1,595,175 $1,875,342 $1,783,588 $1,832,608 2.7%
School Crossing Guards
SERVICE AGREEMENTS/
CONTRACTS 100.19.1942.62509 $381,400 $377,479 $290,000 $290,000 0%
Total School Crossing Guards:$381,400 $377,479 $290,000 $290,000 0%
Facilities
REGULAR PAY 100.19.1950.61010 $1,591,033 $2,018,333 $2,370,437 $2,408,877 1.6%
PERMANENT PART-TIME 100.19.1950.61050 $5,101 $5,199 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 127
SEASONAL EMPLOYEES 100.19.1950.61060 $1,315 $13,880 N/A
JOB TRAINING PROGRAM 100.19.1950.61072 $0 $1,050 N/A
OVERTIME PAY 100.19.1950.61110 $45,939 $68,310 $75,000 $70,000 -6.7%
TERMINATION PAYOUTS 100.19.1950.61415 $0 $686 N/A
HEALTH INSURANCE 100.19.1950.61510 $332,636 $428,720 $522,515 $507,954 -2.8%
VISION INSURANCE 100.19.1950.61513 $228 $167 $168 $335 99.4%
LIFE INSURANCE 100.19.1950.61615 $1,034 $700 $815 $858 5.3%
SHOE ALLOWANCE 100.19.1950.61630 $4,388 $4,543 $4,793 $5,943 24%
IMRF 100.19.1950.61710 $75,965 $71,464 $68,982 $94,603 37.1%
SOCIAL SECURITY 100.19.1950.61725 $96,713 $124,602 $147,265 $149,694 1.6%
MEDICARE 100.19.1950.61730 $22,619 $29,141 $34,443 $35,015 1.7%
BLDG MAINTENANCE SERVICES 100.19.1950.62225 $282,929 $255,457 $275,000 $275,000 0%
AUTOMOTIVE EQMP MAINT 100.19.1950.62240 $1,632 $0 N/A
OTHER EQMT MAINTENANCE 100.19.1950.62245 $20,064 $65,789 N/A
TRAINING & TRAVEL 100.19.1950.62295 $4,609 $5,188 $8,000 $8,000 0%
MEMBERSHIP DUES 100.19.1950.62360 $1,577 $1,773 $2,000 $2,000 0%
ELEVATOR CONTRACT COSTS 100.19.1950.62425 $5,273 $4,800 N/A
CUSTODIAL CONTRACT
SERVICES 100.19.1950.62430 $9,961 $0 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.19.1950.62509 $275,667 $302,192 $298,000 $298,000 0%
ELECTRICITY 100.19.1950.64005 $17,040 $3,281 $605,000 N/A
NATURAL GAS 100.19.1950.64015 $91,525 $72,680 $100,000 $195,000 95%
TELECOMMUNICATIONS -
WIRELESS 100.19.1950.64540 $17,362 $2,319 $12,000 $3,000 -75%
CLOTHING 100.19.1950.65020 $3,217 $1,844 $6,000 $3,000 -50%
FOOD 100.19.1950.65025 $8,090 $6,722 $4,000 $4,000 0%
JANITORIAL SUPPLIES 100.19.1950.65040 $10,225 $6,864 $10,000 $10,000 0%
BLDG MAINTENANCE MATERIAL 100.19.1950.65050 $654,500 $874,899 $715,000 $715,000 0%
MATER. TO MAINT. AUTOS 100.19.1950.65060 $90 $513 N/A
MINOR EQUIPMENT & TOOLS 100.19.1950.65085 $68,808 $39,989 $25,000 $25,000 0%
SAFETY EQUIPMENT 100.19.1950.65090 $5,448 $7,632 $6,000 $6,000 0%
OFFICE SUPPLIES 100.19.1950.65095 $9,673 $5,800 $5,000 $5,000 0%
FITNESS INCENTIVE 100.19.1950.65141 $1,500 N/A
FURNITURE & FIXTURES 100.19.1950.65625 $2,494 $14,917 $10,000 $10,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.19.1950.66049 $21,491 $0 N/A
TRANSFER TO SUSTAINABILITY
FD 100.19.1950.69101 $117,969 $200,004 $200,000 $300,000 50%
Total Facilities:$3,806,615 $4,640,958 $4,900,418 $5,737,278 17.1%
Total Administrative Services:$11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7%
Total Expenditures:$11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 128
Community Development
Sarah Flax
Community Development Director
The Community Development Department is responsible for the overall administration and execution of all building,
inspection, planning, and zoning activities. The department manages affordable housing initiatives and other related
programs with federal and local grants targeting lower and moderate-income residents.
Acomplishments in 2024
Drafted a new Comprehensive Plan and Zoning Code to guide Evanston’s development for the next 20 years and
achieve City Council goals, working with HDR. Engaged over 3,000 people, almost 4% of Evanston’s population vs.
the average 1% participation rate. Included robust outreach to residents whose voices often are not heard, including
POC, lower-income residents, renters, and people under 50 who make up 69% of our population.
Developed the 10-year Strategic Housing Plan that prioritizes the use of funding to address the greatest needs, and
the HUD 2025-2029 Consolidated Plan to focus HUD grant resources to support equitable opportunities for our
low/moderate-income residents.
Processed over 20 permits for the new Ryan Field, generating $10M in revenue.
Worked with the Communications Team to provide timely updates on Ryan Field and other major construction
projects to residents and businesses impacted by the work.
Adopted the 2021 International Existing Building Code by January 1, 2025, per State mandate.
Managed over 50 City programs/projects, subgrants, and subrecipient agreements funded with federal entitlement
grants or ARPA. This includes Turning Point’s Living Room which provides an alternative to emergency services or
dialing 911 for those dealing with mental health crises. Plus, a shared outdoor dining area in Independence Park for
Central Street restaurants.
Implemented seven programs and projects funded through Participatory Budgeting.
Worked with the Housing & Community Development Committee, housing providers, tenants, and housing
advocates to amend the City’s Residential Landlord & Tenant Ordinance to align with Cook County and address
current housing needs for a January 1, 2025 implementation.
Applied to the State of IL/DCEO for $2M in CDBG-CV funding to renovate 1458 Chicago Avenue (Hilda's Place) into a
30-bed year-round, xed-site shelter for people who are homeless.
City of Evanston | Budget Book 2025 Page 129
Performance Measures
Department Goal: The Community Development Department's mission is to enhance the character and diversity of
Evanston's residential neighborhoods and commercial districts while promoting a healthy environment to make
Evanston the most livable city in America.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Process Building Permits
# of Building Permits Processed Output 4,021 3,557 3,500 3,600
# of Inspections Output 5,679 7,127 6,500 7,200
Activity: Complete rental inspections
# of initial rental inspections Output 112 384 700 900
# of complaint inspections Output 218 487 1,000 600
Activity: Increase awareness and use of landlord and tenant services
# of webinars offered and views on recordings Output 5 0 2 4
# of cases handled by MTO/LCBH Output 382 380 350 350
Activity: Expand affordable housing
# of affordable housing units nanced Output 0 0 0 92
# of affordable units rented/recerti ed Output x 73 73 83
# of affordable housing units rehabbed Output 4 28 8 35
# of households receiving TBRA/rent assistance Output 122 35 16 10
# of Inclusionary Housing units added Output x 10 18 24
Activity: Ensure equitable access to social services
# of people receiving case management Output 550 372 338 350
# of people receiving safety net services Output 2,300 4,201 2,981 2,800
# of people receiving support /mental health services Output x 59 280 200
Activity: Funded programs and projects management
# of HUD funded & Human Services funded projects &
programs managed Output 61 47 42 41
# of ARPA funded projects and programs managed Output 21 30 30 30
Factors Impacting the 2025 Budget
The Community Development Department will continue to improve permit and inspection services with new staff,
improved permit software, and a new short-term rental licensing software.
Community Development will lead the approval process for the new Comprehensive Plan and zoning code that will
guide land use decisions for the future.
Community Development will continue to manage compliance and reporting for the American Rescue Plan Act
(ARPA) funding.
Community Development will audit existing processes related to rental and vacation rental registration and
licensing, as well as investigation, inspections, and tracking of vacant and dangerous buildings to ensure minimal
impact on the safety of our residents and neighborhoods.
Community Development will continue to manage CDBG and HOME entitlement grants, and the HOME-ARP grant,
and develop the 2025-2029 Consolidated Plan and Assessment of Fair Housing. The reduction of CDBG and HOME
funding plus the loss of ESG funding reduces the associated funding for grant and program administration which
will impact the general fund.
Community Development will develop housing projects and programs to implement the Strategic Housing Plan to
address the City Council’s affordable housing goals using funding from NU and leveraging additional resources.
City of Evanston | Budget Book 2025 Page 130
Upcoming Initiatives
Approval and implementation of the new Comprehensive Plan & Zoning Code.
Implement amendments to the Inclusionary Housing Ordinance to increase its effectiveness.
Continue implementing programs and projects funded by the American Rescue Plan Act (ARPA), maintain
compliance with requirements, and report to the U.S. Treasury.
Fund the rehabilitation of non-congregate and congregate shelter projects, the Margarita Inn and Hilda’s Place
respectively.
Complete implementing the rental housing inspection and registration/licensing program that focuses resources
on problem properties, rewards housing providers that maintain their properties, and improves the quality of rental
housing, particularly for lower-income residents.
Monitor and inspect vacant and dangerous buildings to mitigate impact on neighborhoods.
Enhance communication with housing providers and property managers.
Implement the amended Residential Landlord and Tenant Ordinance.
Continue and re ne the funding process that addresses inequities in access to social services, including providing
mental health support services to clients in case management programs.
Fund capital improvement projects with CDBG to address the needs of low/moderate-income residents and
neighborhoods.
Update the website and marketing materials to improve customer service, outreach, and accessibility for programs
and projects overseen by the Housing and Community Development Committee.
Complete the development of affordable housing on City-owned properties: 1811 Church Street, 504 South
Boulevard.
Implement housing projects and programs that develop new affordable housing, preserve naturally occurring
affordable housing, and address displacement and gentri cation that threatens to displace lower-income residents
due to rising housing costs.
City of Evanston | Budget Book 2025 Page 131
Revenues Summary
6 ,374 ,200 $1,497,100
(30.70% vs. prior year)
Community Development Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
City of Evanston | Budget Book 2025 Page 132
Expenditures Summary
5,078 ,229 $391,154
(8.35% vs. prior year)
Community Development Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
$6M
Expenditures by Type
Expense Objects
Salary and Benefits $2,603,708 $3,250,775 $4,057,086 $4,703,614 15.9%
Services and Supplies $379,417 $237,639 $604,490 $349,115 -42.2%
Miscellaneous $9,067 $11,084 $25,500 $25,500 0%
Insurance and Other
Chargebacks $69,037 -$32,379 N/A
Total Expense Objects:$3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 133
Revenue Detail
Revenue
Community Development
Planning & Zoning
HISTORIC
PRESERVATION
REVIEWS
100.21.2105.53666 $14,270 $4,630 $30,000 $30,000 0%
ZONING FEES 100.21.2105.53695 $25,885 $31,900 $50,000 $50,000 0%
Total Planning & Zoning:$40,155 $36,530 $80,000 $80,000 0%
Property Standards
ROOMING HOUSE
LICENSES 100.21.2115.52035 $2,300 $1,500 N/A
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1%
HOUSING CODE VIOL
FINES 100.21.2115.52555 $0 $500 N/A
IL VACANT PROPERTY
GRANT 100.21.2115.55256 $3,710 $0 N/A
Total Property Standards:$302,042 $324,316 $360,000 $587,200 63.1%
Building Code Compliance
COMMERCIAL DRIVE
PERMITS 100.21.2125.52125 $1,800 $0 N/A
Total Building Code
Compliance:$1,800 $0 N/A
Building Inspection
Services
BUSINESS
REGISTRATION FEE 100.21.2126.52015 $4,668 $0 N/A
CONTRACTORS'
LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3%
PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A
OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A
ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0%
Total Building Inspection
Services:$7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6%
Total Community
Development:$7,556,960 $4,649,012 $4,877,100 $6,374,200 30.7%
Total Revenue:$7,556,960 $4,649,012 $4,877,100 $6,374,200 30.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 134
Expenditures Detail
Budgeted Expenditures by Division
Building Inspection Services (41%)Building Inspection Services (41%)Building Inspection Services (41%)
Planning & Zoning (27.1%)Planning & Zoning (27.1%)Planning & Zoning (27.1%)
Property Standards (17.6%)Property Standards (17.6%)Property Standards (17.6%)
Community Development Admin (10.4%)Community Development Admin (10.4%)Community Development Admin (10.4%)
Housing & Grants (3.9%)Housing & Grants (3.9%)Housing & Grants (3.9%)
Expenditures
Community Development
Community Development Admin
REGULAR PAY 100.21.2101.61010 $148,584 $285,797 $377,294 $381,645 1.2%
SEASONAL EMPLOYEES 100.21.2101.61060 $23,262 $0 $15,000 N/A
OVERTIME PAY 100.21.2101.61110 $384 $0 N/A
TERMINATION PAYOUTS 100.21.2101.61415 $14,764 $0 N/A
HEALTH INSURANCE 100.21.2101.61510 $23,128 $31,158 $57,837 $43,262 -25.2%
VISION INSURANCE 100.21.2101.61513 $51 $38 $38 $38 0%
LIFE INSURANCE 100.21.2101.61615 $193 $208 $239 $286 19.5%
AUTO ALLOWANCE 100.21.2101.61625 $1,868 $2,801 $3,735 $3,735 0%
CELL PHONE ALLOWANCE 100.21.2101.61626 $112 $675 $900 $900 0%
IMRF 100.21.2101.61710 $7,525 $9,323 $10,980 $15,818 44.1%
SOCIAL SECURITY 100.21.2101.61725 $11,226 $15,566 $20,858 $22,187 6.4%
MEDICARE 100.21.2101.61730 $2,625 $3,929 $5,539 $5,602 1.1%
CONSULTING SERVICES 100.21.2101.62185 $8,220 $4,000 $12,000 $12,000 0%
ADVERTISING 100.21.2101.62205 $169 $5,325 N/A
PRINTING 100.21.2101.62210 $312 $156 $200 $2,700 1,250%
TRAINING & TRAVEL 100.21.2101.62295 $1,006 $642 $4,000 $7,000 75%
MEMBERSHIP DUES 100.21.2101.62360 $50 $300 $1,000 $700 -30%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 135
OTHER CHARGES-
CHARGEBACK 100.21.2101.62740 $57,476 -$19,932 N/A
FOOD 100.21.2101.65025 $262 $134 $1,000 $1,750 75%
MINOR EQUIPMENT & TOOLS 100.21.2101.65085 $1,179 N/A
OFFICE SUPPLIES 100.21.2101.65095 $2,341 $4,117 $7,500 $8,000 6.7%
FITNESS INCENTIVE 100.21.2101.65141 $90 $0 N/A
Total Community Development
Admin:$303,478 $340,259 $503,120 $525,948 4.5%
Planning & Zoning
REGULAR PAY 100.21.2105.61010 $648,129 $765,982 $957,126 $1,041,800 8.8%
SEASONAL EMPLOYEES 100.21.2105.61060 $0 $6,192 $6,000 $15,000 150%
OVERTIME PAY 100.21.2105.61110 $17,208 $34,176 $60,000 $25,000 -58.3%
TERMINATION PAYOUTS 100.21.2105.61415 $0 $2,038 N/A
ANNUAL SICK LEAVE PAYOUT 100.21.2105.61420 $0 $1,584 N/A
HEALTH INSURANCE 100.21.2105.61510 $95,005 $111,784 $160,521 $141,536 -11.8%
VISION INSURANCE 100.21.2105.61513 $122 $168 $150 $262 74.3%
LIFE INSURANCE 100.21.2105.61615 $346 $264 $267 $233 -12.9%
CELL PHONE ALLOWANCE 100.21.2105.61626 $300 $2,020 $3,500 $900 -74.3%
IMRF 100.21.2105.61710 $30,410 $26,733 $27,833 $38,739 39.2%
SOCIAL SECURITY 100.21.2105.61725 $39,225 $48,179 $59,440 $63,731 7.2%
MEDICARE 100.21.2105.61730 $9,174 $11,268 $13,901 $15,119 8.8%
ADVERTISING 100.21.2105.62205 $2,156 $4,935 $5,000 N/A
PRINTING 100.21.2105.62210 $1,243 $786 $2,500 N/A
TRAINING & TRAVEL 100.21.2105.62295 $706 $845 $4,000 $4,000 0%
MEMBERSHIP DUES 100.21.2105.62360 $650 $0 $2,000 $2,300 15%
SERVICE AGREEMENTS/
CONTRACTS 100.21.2105.62509 -$2,180 $0 $25,000 $30,000 20%
CREDIT CARD FEES 100.21.2105.62705 $360 $409 N/A
OTHER CHARGES-
CHARGEBACK 100.21.2105.62740 -$9,192 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.21.2105.65010 $0 $0 $525 N/A
FOOD 100.21.2105.65025 $0 $163 $250 N/A
OFFICE SUPPLIES 100.21.2105.65095 $398 $0 $500 N/A
Total Planning & Zoning:$843,253 $1,008,335 $1,328,513 $1,378,620 3.8%
Property Standards
REGULAR PAY 100.21.2115.61010 $456,428 $491,355 $299,289 $647,624 116.4%
SEASONAL EMPLOYEES 100.21.2115.61060 $0 $9,162 N/A
OVERTIME PAY 100.21.2115.61110 $4,980 $7,688 $15,000 $7,500 -50%
TERMINATION PAYOUTS 100.21.2115.61415 $24,299 $3,926 N/A
HEALTH INSURANCE 100.21.2115.61510 $84,043 $101,440 $145,920 $120,338 -17.5%
VISION INSURANCE 100.21.2115.61513 $232 $225 $226 $264 16.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 136
LIFE INSURANCE 100.21.2115.61615 $183 $148 $166 $209 25.9%
CELL PHONE ALLOWANCE 100.21.2115.61626 $1,361 $0 N/A
SHOE ALLOWANCE 100.21.2115.61630 $720 $540 $360 $1,150 219.4%
IMRF 100.21.2115.61710 $21,921 $17,353 $17,440 $27,948 60.3%
SOCIAL SECURITY 100.21.2115.61725 $29,051 $30,503 $37,180 $40,196 8.1%
MEDICARE 100.21.2115.61730 $6,794 $7,134 $8,696 $9,401 8.1%
ADVERTISING 100.21.2115.62205 $98 N/A
PRINTING 100.21.2115.62210 $909 $156 N/A
TRAINING & TRAVEL 100.21.2115.62295 $750 $1,511 $4,500 $6,000 33.3%
POSTAGE 100.21.2115.62315 $167 $30 $3,350 $3,350 0%
COURT COST/LITIGATION 100.21.2115.62345 $0 $1,385 N/A
MEMBERSHIP DUES 100.21.2115.62360 $176 $240 $240 $240 0%
PROPERTY CLEAN UP EXPENSE 100.21.2115.62493 $8,947 $10,499 $25,000 $25,000 0%
OTHER CHARGES-
CHARGEBACK 100.21.2115.62740 -$3,760 N/A
TELECOMMUNICATIONS -
WIRELESS 100.21.2115.64540 $3,112 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.21.2115.65010 $0 $90 $1,800 $1,800 0%
CLOTHING 100.21.2115.65020 $761 $386 $1,200 $1,800 50%
FOOD 100.21.2115.65025 $185 $0 $500 N/A
MINOR EQUIPMENT & TOOLS 100.21.2115.65085 $425 $213 $750 $750 0%
Total Property Standards:$645,446 $680,322 $561,617 $893,570 59.1%
Housing & Grants
REGULAR PAY 100.21.2124.61010 $151,892 $158,764 4.5%
HEALTH INSURANCE 100.21.2124.61510 $37,726 $19,420 -48.5%
LIFE INSURANCE 100.21.2124.61615 $39 N/A
IMRF 100.21.2124.61710 $4,420 $6,561 48.4%
SOCIAL SECURITY 100.21.2124.61725 $9,417 $9,843 4.5%
MEDICARE 100.21.2124.61730 $2,202 $2,302 4.5%
Total Housing & Grants:$205,657 $196,929 -4.2%
Building Inspection Services
REGULAR PAY 100.21.2126.61010 $705,922 $971,913 $1,211,483 $1,445,796 19.3%
SEASONAL EMPLOYEES 100.21.2126.61060 $99,641 $76,705 $80,000 $80,000 0%
OVERTIME PAY 100.21.2126.61110 $9,382 $11,742 $50,000 $50,000 0%
TERMINATION PAYOUTS 100.21.2126.61415 $4,601 $20,906 N/A
ANNUAL SICK LEAVE PAYOUT 100.21.2126.61420 $1,403 $226 N/A
HEALTH INSURANCE 100.21.2126.61510 $104,370 $120,877 $176,540 $184,561 4.5%
VISION INSURANCE 100.21.2126.61513 $182 $182 $183 $183 0%
LIFE INSURANCE 100.21.2126.61615 $412 $264 $298 $437 46.6%
CELL PHONE ALLOWANCE 100.21.2126.61626 $2,391 $75 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 137
SHOE ALLOWANCE 100.21.2126.61630 $670 $515 $515 $1,380 168%
IMRF 100.21.2126.61710 $33,153 $32,711 $35,255 $58,254 65.2%
SOCIAL SECURITY 100.21.2126.61725 $49,300 $62,700 $75,145 $89,678 19.3%
MEDICARE 100.21.2126.61730 $11,530 $14,664 $17,575 $20,974 19.3%
CONSTRUCTION ENGINEERING
SERVICES 100.21.2126.62150 $0 $0 $3,000 $6,000 100%
ADVERTISING 100.21.2126.62205 $17 $0 $325 N/A
PRINTING 100.21.2126.62210 $155 $39 $1,000 N/A
SOFTWARE MAINTENANCE 100.21.2126.62236 $71,130 $14,058 $218,000 $100,000 -54.1%
OTHER EQMT MAINTENANCE 100.21.2126.62245 $13 $14 $1,000 $1,000 0%
OVERNIGHT MAIL CHARGES 100.21.2126.62280 $0 $95 N/A
TRAINING & TRAVEL 100.21.2126.62295 $4,452 $4,613 $7,400 $12,000 62.2%
POSTAGE 100.21.2126.62315 $0 $48 N/A
COURT COST/LITIGATION 100.21.2126.62345 $0 $0 $400 $400 0%
MEMBERSHIP DUES 100.21.2126.62360 $395 $295 $1,000 $1,000 0%
ELEVATOR CONTRACT COSTS 100.21.2126.62425 $1,900 $1,400 $4,500 $3,000 -33.3%
PLUMB, ELEC, PLAN REVEIW
SERV 100.21.2126.62464 $132,487 $100,373 $190,000 $20,000 -89.5%
OTHER PROGRAM COSTS 100.21.2126.62490 $0 $585 $500 $500 0%
DIGITAL ARCHIVING 100.21.2126.62645 $12,727 $1,520 $10,000 $2,500 -75%
OTHER CHARGES-
CHARGEBACK 100.21.2126.62740 $11,561 $504 N/A
MISCELLANEOUS 100.21.2126.62770 $30 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.21.2126.64540 $1,472 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.21.2126.65010 $7,348 $603 $1,000 $2,400 140%
CLOTHING 100.21.2126.65020 $1,066 $372 $2,000 $2,400 20%
MATER. TO MAINT. IMP.100.21.2126.65055 $0 $0 $350 N/A
MINOR EQUIPMENT & TOOLS 100.21.2126.65085 $1,077 $148 $700 $700 0%
OFFICE SUPPLIES 100.21.2126.65095 $264 $58 N/A
Total Building Inspection
Services:$1,269,051 $1,438,204 $2,088,169 $2,083,163 -0.2%
Total Community Development:$3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3%
Total Expenditures:$3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 138
Police Department
Schenita Stewart
Police Chief
The Evanston Police Department is committed to constitutional policing. With an authorized staff of 154 sworn
of cers and 53 civilian personnel, the emphasis is on delivering police service in harmony with the values and
expectations of the community. This is accomplished through the three divisions of the Police Department.
The Field Operations Division comprises four patrol shifts of uniformed of cers who respond to calls for service
and proactively patrol the community 24/7/365. The Deputy Chief of this Division also supervises the K9 Unit, the
Traf c Bureau, and Community Policing Unit.
The Support Services Division is responsible for the oversight of the internal workings of the Police Department.
The Deputy Chief of this Division oversees the Of ce of Administration, the Records Bureau, the 911 Call Center,
the Service Desk, Animal Control Services, the 311 Call Center, and the Property Bureau.
The Investigative Services Division is responsible for the investigation and follow-up of major crimes and
incidents. The Deputy Chief of this Division leads the Juvenile and Adult Detective Bureau as well as the
Neighborhood Enforcement Team (NET) and the Tactical (TAC) Unit.
Accomplishments in 2024
The implementation of the CARE Team, an alternative response program to address low-level, non-violent issues.
The implementation of a community resource guide/card. The resource card details resources available (not just PD
response) and a owchart to guide service requests.
The Installation of FLOCK cameras throughout the city of Evanston. The City received $75,000 from the 2024
Organized Retail Crime Grant to cover the cost of the cameras.
The purchase and deployment of EPD rapid response vehicle; to be deployed during special events and potential
critical incidents.
The implementation of the "Bolo Wrap" program (non-lethal force) throughout the department. Training is
forthcoming and will continue for yearly certi cations.
Group and individual coaching by Sarah Schillerstrom for the executive leadership, commanders, and civilian
supervisors over six months. The training aims to educate EPD supervisors on the mission, vision, and values
statement, focusing speci cally on applying these concepts to enhance resilience and safety. Training will continue
into 2025.
City of Evanston | Budget Book 2025 Page 139
Performance Measures
Department Goal:
Ensure the safety and security of people and property. In performing this mission, members of the department are mindful
that the Constitution guarantees liberty, equality, and justice. These principles embodied in the Constitution are the foundation
of policing. The Police Department is committed to a partnership with the Evanston community, serving it professionally,
lawfully, and honorably.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Evanston Crime Data
Crimes - NIBRS Group A Effectiveness 4,138 4,453 4,100 3,900
Crimes - NIBRS Group B Effectiveness 150 210 300 200
Activity: Service to the Community
Total Calls for Service (911)Ef ciency 86,647 91,589 94,600 91,000
Written Reports Output 10,936 11,828 10,500 11,000
Activity: Statute Enforcement
Arrests (Felony and Misdemeanor)Effectiveness 700 929 1,000 1,000
Citations Issued (Traf c & City
Ordinance) Effectiveness 4,700 3,762 4,500 5,000
The FBI's National Incident-Based Reporting System (effective November 1, 2020) de nes Group A crimes as
aggravated assault, forcible rape, murder, robbery, arson, burglary, larceny-theft, embezzlement, forgery,
counterfeiting, drug offenses, fraud, gambling, sex offenses, stolen property, motor vehicle theft, and weapons
offenses.
The FBI’s National Incident-Based Reporting System (effective November 1, 2020) de nes Group B curfew
offenses, loitering, disorderly conduct, driving under the in uence, liquor offenses, offenses against the family,
prostitution, public drunkenness, runaways, vandalism, and vagrancy.
Written reports include incident, crash and arrest reports.
1
2
3
1
2
3
Factors Impacting the 2025 Budget
The nationwide shortage of quali ed police of cers and civilian personnel.
The increasing number of training mandates required by the State of Illinois.
The deteriorating condition of the Police Department Building and City infrastructure.
Upcoming Initiatives
Fill vacant positions with competent, quali ed personnel as quickly as possible.
Implement Tyler’s Enterprise Public Safety system.
Research and development of a master plan for the replacement or complete renovation of the Evanston Police
Department Building in conjunction with City Departments and stakeholders.
City of Evanston | Budget Book 2025 Page 140
Revenues Summary
1,459,400 $130,900
(9.85% vs. prior year)
Revenue to the Police Department shows a substantial decline from 2021 to 2022 because property tax revenue for transfer
to the Police Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers."
Police Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
City of Evanston | Budget Book 2025 Page 141
Expenditures Summary
36,152,937 $931,426
(2.64% vs. prior year)
Police Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Police Pension
Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers."
Police Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
$50M
City of Evanston | Budget Book 2025 Page 142
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (90.3%)Salary and Benefits (90.3%)Salary and Benefits (90.3%)
Services and Supplies (4.9%)Services and Supplies (4.9%)Services and Supplies (4.9%)
Interfund Transfers (3%)Interfund Transfers (3%)Interfund Transfers (3%)
Insurance and Other Chargebacks (1%)Insurance and Other Chargebacks (1%)Insurance and Other Chargebacks (1%)
Miscellaneous (0.4%)Miscellaneous (0.4%)Miscellaneous (0.4%)
Capital Outlay (0.3%)Capital Outlay (0.3%)Capital Outlay (0.3%)
Expense Objects
Salary and Benefits $23,577,990 $28,907,987 $31,757,533 $32,641,559 2.8%
Services and Supplies $1,598,807 $1,763,393 $1,714,445 $1,769,445 3.2%
Miscellaneous $159,391 $196,849 $166,033 $158,433 -4.6%
Capital Outlay $27,105 $70,041 $120,000 $120,000 0%
Interfund Transfers $670,000 $890,004 $1,085,000 $1,085,000 0%
Insurance and Other
Chargebacks $431,402 $398,570 $378,500 $378,500 0%
Contingencies $290 $0 N/A
Total Expense Objects:$26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 143
Revenues Detail
Budgeted Revenue by Division
Police Administration (69.3%)Police Administration (69.3%)Police Administration (69.3%)
Traffic Bureau (11.1%)Traffic Bureau (11.1%)Traffic Bureau (11.1%)
Neighborhood Enforcement Team (11%)Neighborhood Enforcement Team (11%)Neighborhood Enforcement Team (11%)
School Liaison (6.9%)School Liaison (6.9%)School Liaison (6.9%)
Police Records (1.7%)Police Records (1.7%)Police Records (1.7%)
Revenue
Police
Police Administration
PENSION PROPERTY TAX 100.22.2205.51017 -$105,316 $0 N/A
CANNABIS USE TAX 100.22.2205.51599 $127,755 $118,281 $100,000 $100,000 0%
POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0%
POLICE EQUIPMENT
REIMBURSEMENT 100.22.2205.52546 $4,923 $5,015 $20,000 $10,000 -50%
BEV SNACK VENDING
MACHINE 100.22.2205.53200 $733 $387 N/A
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 $477,299 $509,084 $500,000 $535,000 7%
MISCELLANEOUS REVENUE 100.22.2205.56045 $7,908 $4,151 $15,000 $10,000 -33.3%
SALE OF SURPLUS
PROPERTY 100.22.2205.56065 $1,576 $1,478 $1,500 N/A
Total Police Administration:$731,553 $910,201 $993,500 $1,012,000 1.9%
Social Services Bureau
STATE, COUNTY AND OTHER
GRANTS 100.22.2225.55146 $41 $1,530 N/A
Total Social Services Bureau:$41 $1,530 N/A
Juvenile Bureau
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 144
STATE, COUNTY AND OTHER
GRANTS 100.22.2230.55146 $3,540 $0 N/A
Total Juvenile Bureau:$3,540 $0 N/A
School Liaison
REIMBURSEMENTS 100.22.2235.53632 $0 $0 $100,000 $100,000 0%
Total School Liaison:$0 $0 $100,000 $100,000 0%
Police Records
POLICE REPORT FEES 100.22.2240.53685 $22,115 $23,696 $25,000 $25,000 0%
Total Police Records:$22,115 $23,696 $25,000 $25,000 0%
Office Of Administration
STATE, COUNTY AND OTHER
GRANTS 100.22.2260.55146 $2,615 $5,917 N/A
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.22.2260.56067 $0 $7,980 N/A
Total Office Of Administration:$2,615 $13,897 N/A
Neighborhood Enforcement
Team
NARCOTICS ENFORCEMENT
REVENUE 100.22.2265.52547 $29,797 $13,852 $20,000 $20,000 0%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 $11,491 $10,021 N/A
eSHARE REVENUE 100.22.2265.55051 $122,360 $7,408 $120,000 N/A
Total Neighborhood
Enforcement Team:$206,601 $111,601 $40,000 $160,000 300%
Traffic Bureau
REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 $0 $543 $15,000 $7,400 -50.7%
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 $0 $7,095 $40,000 $40,000 0%
STATE, COUNTY AND OTHER
GRANTS 100.22.2270.55146 $77,540 $49,790 N/A
Total Traffic Bureau:$193,799 $188,345 $170,000 $162,400 -4.5%
Total Police:$1,160,263 $1,249,269 $1,328,500 $1,459,400 9.9%
Total Revenue:$1,160,263 $1,249,269 $1,328,500 $1,459,400 9.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 145
Expenditures Detail
Budgeted Expenditures by Division
Patrol Operations (45.9%)Patrol Operations (45.9%)Patrol Operations (45.9%)
Police Administration (14%)Police Administration (14%)Police Administration (14%)
Neighborhood Enforcement Team (5%)Neighborhood Enforcement Team (5%)Neighborhood Enforcement Team (5%)
Communications (4.9%)Communications (4.9%)Communications (4.9%)
Criminal Investigation (4.7%)Criminal Investigation (4.7%)Criminal Investigation (4.7%)
Service Desk (4.5%)Service Desk (4.5%)Service Desk (4.5%)
Community Policing (4.4%)Community Policing (4.4%)Community Policing (4.4%)
Office Of Administration (3.1%)Office Of Administration (3.1%)Office Of Administration (3.1%)
Traffic Bureau (2.6%)Traffic Bureau (2.6%)Traffic Bureau (2.6%)
311 Center (2.2%)311 Center (2.2%)311 Center (2.2%)
School Liaison (1.8%)School Liaison (1.8%)School Liaison (1.8%)
Juvenile Bureau (1.5%)Juvenile Bureau (1.5%)Juvenile Bureau (1.5%)
Office-Professional Standards (1.4%)Office-Professional Standards (1.4%)Office-Professional Standards (1.4%)
Police Records (1.3%)Police Records (1.3%)Police Records (1.3%)
Expenditures
Police
Police Administration
REGULAR PAY 100.22.2205.61010 $286,956 $316,371 $345,174 $352,361 2.1%
OVERTIME PAY 100.22.2205.61110 $4,426 $802 N/A
SPECIAL DETAIL OT 100.22.2205.61112 $0 $0 $338,130 $338,130 0%
TERMINATION PAYOUTS 100.22.2205.61415 $0 $280,102 $400,000 $400,000 0%
ANNUAL SICK LEAVE PAYOUT 100.22.2205.61420 $0 $189,109 $212,380 $212,380 0%
ANNUAL HOLIDAY PAYOUT 100.22.2205.61425 $4,523 $801,769 N/A
COMP / VACATION PAYOUTS 100.22.2205.61430 $0 $14,988 $644,423 $1,144,423 77.6%
POLICE EDUCATION
INCENTIVES 100.22.2205.61441 $0 $253,000 $318,000 $318,000 0%
HEALTH INSURANCE 100.22.2205.61510 $22,817 $44,347 $44,846 $45,971 2.5%
VISION INSURANCE 100.22.2205.61513 $76 $76 $76 $76 0%
LIFE INSURANCE 100.22.2205.61615 $155 $243 $268 $282 5.3%
CELL PHONE ALLOWANCE 100.22.2205.61626 $126 $504 $504 $504 0%
INTEREST EXPENSE 100.22.2205.61655 $29,198 N/A
IMRF 100.22.2205.61710 $4,459 $3,555 $3,250 $3,661 12.6%
SOCIAL SECURITY 100.22.2205.61725 $17,104 $15,832 $16,888 $17,109 1.3%
MEDICARE 100.22.2205.61730 $4,143 $4,600 $5,013 $5,117 2.1%
ADVERTISING 100.22.2205.62205 $990 $0 N/A
PRINTING 100.22.2205.62210 $7,402 $4,321 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 146
MEDICAL/HOSPITAL SERVICES 100.22.2205.62270 $0 $0 $1,000 $1,000 0%
OTHER PROFESSIONAL
SERVICES 100.22.2205.62272 $77,064 $65,023 N/A
OVERNIGHT MAIL CHARGES 100.22.2205.62280 $258 $0 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 100.22.2205.62305 $600,000 $650,004 $845,000 $845,000 0%
RENTAL OF AUTO
REPLACEMENT 100.22.2205.62309 $70,000 $240,000 $240,000 $240,000 0%
MEMBERSHIP DUES 100.22.2205.62360 $25,634 $124,569 $116,388 $116,388 0%
OTHER PROGRAM COSTS 100.22.2205.62490 $10,608 $66,556 $43,533 $43,533 0%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2205.62509 $461,765 $638,386 $614,112 $614,112 0%
ELECTRICITY 100.22.2205.64005 $2,627 $3,547 N/A
NATURAL GAS 100.22.2205.64015 $10,484 $4,190 N/A
TELECOMMUNICATIONS -
WIRELESS 100.22.2205.64540 $2,438 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.22.2205.65010 $0 $0 $520 $520 0%
FOOD 100.22.2205.65025 $2,751 $0 N/A
MINOR EQUIPMENT & TOOLS 100.22.2205.65085 $1,514 $0 N/A
OFFICE SUPPLIES 100.22.2205.65095 $222 $0 N/A
OTHER COMMODITIES 100.22.2205.65125 $1,351 $18,412 N/A
FITNESS INCENTIVE 100.22.2205.65141 $1,500 $0 N/A
FURNITURE & FIXTURES 100.22.2205.65625 $3,860 $0 N/A
BAD DEBT EXPENSE 100.22.2205.66017 $25,000 $0 N/A
TRANSFER TO INSURANCE -
RISK 100.22.2205.66030 $350,000 $367,500 $378,500 $378,500 0%
CONTINGENCIES 100.22.2205.68205 $290 $0 N/A
Total Police Administration:$2,000,544 $4,137,003 $4,568,004 $5,077,067 11.1%
Patrol Operations
REGULAR PAY 100.22.2210.61010 $8,790,687 $11,718,892 $12,389,952 $13,331,128 7.6%
OVERTIME PAY 100.22.2210.61110 $55,020 $86,480 $100,000 $100,000 0%
HIREBACK OT PAY 100.22.2210.61111 $633,815 $953,175 $735,203 $1,035,203 40.8%
SPECIAL DETAIL OT 100.22.2210.61112 $198,635 $197,013 N/A
TERMINATION PAYOUTS 100.22.2210.61415 $174,718 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2210.61420 $77,700 $0 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2210.61425 $29,275 $0 N/A
COMP / VACATION PAYOUTS 100.22.2210.61430 $286,812 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2210.61441 $132,000 $0 N/A
HEALTH INSURANCE 100.22.2210.61510 $1,243,162 $1,443,610 $1,665,347 $1,731,341 4%
VISION INSURANCE 100.22.2210.61513 $1,176 $1,304 $1,348 $1,379 2.3%
LIFE INSURANCE 100.22.2210.61615 $11,625 $9,015 $9,468 $10,351 9.3%
UNIFORM ALLOWANCE 100.22.2210.61635 $75,500 $86,250 $101,250 $107,750 6.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 147
MEDICARE 100.22.2210.61730 $145,200 $194,764 $181,122 $194,864 7.6%
AUTOMOTIVE EQMP MAINT 100.22.2210.62240 $13,501 $0 N/A
OTHER PROGRAM COSTS 100.22.2210.62490 $30,483 $0 N/A
CLOTHING 100.22.2210.65020 $57,631 $128,352 N/A
FOOD 100.22.2210.65025 $2,756 $0 N/A
MINOR EQUIPMENT & TOOLS 100.22.2210.65085 $38,424 $51,208 N/A
SAFETY EQUIPMENT 100.22.2210.65090 $5,525 $0 N/A
OTHER COMMODITIES 100.22.2210.65125 $10,630 $11,696 N/A
FITNESS INCENTIVE 100.22.2210.65141 $36,200 $68,800 $87,500 $87,500 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.22.2210.66049 $66,479 $28,677 N/A
Total Patrol Operations:$12,116,953 $14,979,236 $15,271,190 $16,599,516 8.7%
Criminal Investigation
REGULAR PAY 100.22.2215.61010 $1,483,207 $1,596,040 $1,729,161 $1,385,672 -19.9%
OVERTIME PAY 100.22.2215.61110 $8,743 $7,628 $10,000 $10,000 0%
HIREBACK OT PAY 100.22.2215.61111 $65,257 $97,165 $105,426 $105,426 0%
SPECIAL DETAIL OT 100.22.2215.61112 $15,550 $12,400 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2215.61420 $17,499 $0 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2215.61425 $2,092 $0 N/A
COMP / VACATION PAYOUTS 100.22.2215.61430 $23,470 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2215.61441 $22,000 $0 N/A
HEALTH INSURANCE 100.22.2215.61510 $178,627 $178,189 $220,112 $169,687 -22.9%
VISION INSURANCE 100.22.2215.61513 $112 $112 $112 $112 -0.4%
LIFE INSURANCE 100.22.2215.61615 $1,956 $1,255 $1,312 $881 -32.8%
UNIFORM ALLOWANCE 100.22.2215.61635 $12,000 $13,500 $13,750 $8,250 -40%
MEDICARE 100.22.2215.61730 $23,003 $26,030 $25,273 $20,212 -20%
OTHER PROGRAM COSTS 100.22.2215.62490 $805 $0 N/A
FITNESS INCENTIVE 100.22.2215.65141 $6,000 $0 N/A
Total Criminal Investigation:$1,860,320 $1,932,318 $2,105,146 $1,700,240 -19.2%
Juvenile Bureau
REGULAR PAY 100.22.2230.61010 $476,301 $350,159 $734,104 $411,663 -43.9%
OVERTIME PAY 100.22.2230.61110 $1,230 $864 $6,278 $6,278 0%
HIREBACK OT PAY 100.22.2230.61111 $22,250 $8,901 $17,038 $17,038 0%
SPECIAL DETAIL OT 100.22.2230.61112 $4,175 $2,588 N/A
TERMINATION PAYOUTS 100.22.2230.61415 $69,389 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2230.61420 $6,500 $0 N/A
COMP / VACATION PAYOUTS 100.22.2230.61430 $3,391 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2230.61441 $8,000 $0 N/A
HEALTH INSURANCE 100.22.2230.61510 $92,411 $60,832 $172,940 $81,576 -52.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 148
VISION INSURANCE 100.22.2230.61513 $112 $112 $112 $112 -0.4%
LIFE INSURANCE 100.22.2230.61615 $637 $266 $315 $213 -32.3%
UNIFORM ALLOWANCE 100.22.2230.61635 $5,000 $3,750 $3,750 $2,500 -33.3%
MEDICARE 100.22.2230.61730 $8,170 $6,029 $10,699 $6,005 -43.9%
OTHER PROGRAM COSTS 100.22.2230.62490 $380 $0 N/A
FITNESS INCENTIVE 100.22.2230.65141 $2,000 $0 N/A
Total Juvenile Bureau:$699,946 $433,500 $945,236 $525,385 -44.4%
School Liaison
REGULAR PAY 100.22.2235.61010 $437,483 $536,735 $517,115 $538,768 4.2%
OVERTIME PAY 100.22.2235.61110 $910 $1,150 $1,000 $1,000 0%
HIREBACK OT PAY 100.22.2235.61111 $34,103 $36,199 $10,000 $10,000 0%
SPECIAL DETAIL OT 100.22.2235.61112 $18,150 $20,256 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2235.61420 $1,644 $0 N/A
COMP / VACATION PAYOUTS 100.22.2235.61430 $1,381 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2235.61441 $8,000 $0 N/A
HEALTH INSURANCE 100.22.2235.61510 $78,988 $87,344 $88,960 $91,936 3.3%
VISION INSURANCE 100.22.2235.61513 $223 $223 $224 $223 -0.4%
LIFE INSURANCE 100.22.2235.61615 $575 $416 $413 $430 4.1%
UNIFORM ALLOWANCE 100.22.2235.61635 $4,000 $5,000 $5,000 $5,000 0%
MEDICARE 100.22.2235.61730 $6,712 $8,589 $7,571 $7,885 4.1%
FITNESS INCENTIVE 100.22.2235.65141 $1,000 $0 N/A
Total School Liaison:$593,168 $695,912 $630,283 $655,242 4%
Police Records
REGULAR PAY 100.22.2240.61010 $252,688 $330,578 $349,472 $335,531 -4%
SEASONAL EMPLOYEES 100.22.2240.61060 $16,577 $29,960 N/A
OVERTIME PAY 100.22.2240.61110 $8,222 $33,011 $10,000 $10,000 0%
TERMINATION PAYOUTS 100.22.2240.61415 $327 $0 N/A
HEALTH INSURANCE 100.22.2240.61510 $46,851 $71,612 $76,515 $76,773 0.3%
VISION INSURANCE 100.22.2240.61513 $161 $150 $150 $38 -74.7%
LIFE INSURANCE 100.22.2240.61615 $183 $121 $132 $30 -77%
IMRF 100.22.2240.61710 $12,151 $12,585 $10,171 $14,931 46.8%
SOCIAL SECURITY 100.22.2240.61725 $16,721 $23,741 $21,668 $20,803 -4%
MEDICARE 100.22.2240.61730 $3,911 $5,552 $5,068 $4,865 -4%
DIGITAL ARCHIVING 100.22.2240.62645 $570 $0 N/A
MISCELLANEOUS 100.22.2240.62770 $910 $0 N/A
Total Police Records:$359,271 $507,310 $473,176 $462,971 -2.2%
Communications
REGULAR PAY 100.22.2245.61010 $1,143,446 $1,252,594 $1,254,204 $1,300,285 3.7%
SEASONAL EMPLOYEES 100.22.2245.61060 -$589 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 149
OVERTIME PAY 100.22.2245.61110 $56,407 $97,064 $60,589 $60,589 0%
HIREBACK OT PAY 100.22.2245.61111 $1,210 $1,446 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2245.61420 $6,104 $0 N/A
COMP / VACATION PAYOUTS 100.22.2245.61430 $11,518 $0 N/A
EDUCATION PAY 100.22.2245.61440 $2,000 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2245.61441 $8,000 $0 N/A
HEALTH INSURANCE 100.22.2245.61510 $154,227 $180,846 $184,356 $189,225 2.6%
VISION INSURANCE 100.22.2245.61513 $290 $264 $264 $264 -0.2%
LIFE INSURANCE 100.22.2245.61615 $1,233 $973 $1,009 $1,047 3.7%
UNIFORM ALLOWANCE 100.22.2245.61635 $7,650 $12,650 $12,100 $13,200 9.1%
IMRF 100.22.2245.61710 $55,126 $46,003 $36,498 $54,879 50.4%
SOCIAL SECURITY 100.22.2245.61725 $73,437 $82,521 $78,511 $81,436 3.7%
MEDICARE 100.22.2245.61730 $17,175 $19,299 $18,362 $19,046 3.7%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2245.62509 $45,000 $45,000 0%
TELECOMMUNICATIONS -
WIRELESS 100.22.2245.64540 $44,177 $0 N/A
FITNESS INCENTIVE 100.22.2245.65141 $1,000 $0 N/A
Total Communications:$1,582,411 $1,693,660 $1,690,893 $1,764,970 4.4%
Service Desk
REGULAR PAY 100.22.2250.61010 $777,683 $1,085,464 $1,142,062 $1,185,421 3.8%
SEASONAL EMPLOYEES 100.22.2250.61060 $24,978 $30,336 N/A
OVERTIME PAY 100.22.2250.61110 $85,191 $50,888 $67,593 $67,593 0%
HIREBACK OT PAY 100.22.2250.61111 $884 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2250.61420 $3,654 $0 N/A
COMP / VACATION PAYOUTS 100.22.2250.61430 $13,049 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2250.61441 $10,000 $0 N/A
HEALTH INSURANCE 100.22.2250.61510 $137,356 $173,194 $230,568 $214,194 -7.1%
VISION INSURANCE 100.22.2250.61513 $320 $418 $304 $373 22.8%
LIFE INSURANCE 100.22.2250.61615 $1,038 $829 $792 $892 12.7%
UNIFORM ALLOWANCE 100.22.2250.61635 $6,800 $11,000 $9,900 $11,000 11.1%
IMRF 100.22.2250.61710 $47,539 $40,013 $33,234 $48,011 44.5%
SOCIAL SECURITY 100.22.2250.61725 $55,256 $74,342 $71,422 $74,178 3.9%
MEDICARE 100.22.2250.61730 $12,923 $17,386 $16,704 $17,348 3.9%
FOOD 100.22.2250.65025 $1,171 $10,331 N/A
OTHER COMMODITIES 100.22.2250.65125 $245 $567 N/A
FITNESS INCENTIVE 100.22.2250.65141 $2,500 $0 N/A
FURNITURE & FIXTURES 100.22.2250.65625 $3,966 $0 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.22.2250.66049 $14,923 $2,392 N/A
Total Service Desk:$1,199,477 $1,497,160 $1,572,579 $1,619,011 3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 150
311 Center
REGULAR PAY 100.22.2251.61010 $359,902 $517,723 $520,629 $532,449 2.3%
SEASONAL EMPLOYEES 100.22.2251.61060 $5,457 $0 N/A
OVERTIME PAY 100.22.2251.61110 $20,525 $20,381 $22,875 $22,875 0%
HIREBACK OT PAY 100.22.2251.61111 $0 $75 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2251.61420 $675 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2251.61441 $4,000 $0 N/A
HEALTH INSURANCE 100.22.2251.61510 $97,104 $135,079 $140,059 $154,713 10.5%
VISION INSURANCE 100.22.2251.61513 $38 $76 $76 $76 -0.2%
LIFE INSURANCE 100.22.2251.61615 $452 $381 $428 $442 3.3%
UNIFORM ALLOWANCE 100.22.2251.61635 $5,100 $7,700 $8,800 $8,800 0%
IMRF 100.22.2251.61710 $17,604 $18,390 $15,151 $23,694 56.4%
SOCIAL SECURITY 100.22.2251.61725 $23,235 $32,828 $32,825 $33,557 2.2%
MEDICARE 100.22.2251.61730 $5,434 $7,677 $7,677 $7,848 2.2%
TRAINING & TRAVEL 100.22.2251.62295 $694 $0 N/A
OTHER PROGRAM COSTS 100.22.2251.62490 $1,297 $0 N/A
TELECOMMUNICATIONS 100.22.2251.64505 $5,876 $4,573 N/A
FOOD 100.22.2251.65025 $151 $0 N/A
FITNESS INCENTIVE 100.22.2251.65141 $2,500 $0 N/A
Total 311 Center:$550,043 $744,885 $748,520 $784,455 4.8%
Office-Professional Standards
REGULAR PAY 100.22.2255.61010 $325,008 $379,213 $404,624 $430,288 6.3%
OVERTIME PAY 100.22.2255.61110 $3,702 $4,919 N/A
HIREBACK OT PAY 100.22.2255.61111 $29,886 $31,648 N/A
SPECIAL DETAIL OT 100.22.2255.61112 $4,325 $2,888 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2255.61420 $1,710 $0 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2255.61425 $1,710 $0 N/A
COMP / VACATION PAYOUTS 100.22.2255.61430 $36,247 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2255.61441 $2,500 $0 N/A
HEALTH INSURANCE 100.22.2255.61510 $58,194 $68,324 $69,404 $71,511 3%
VISION INSURANCE 100.22.2255.61513 $142 $72 $72 $72 0%
LIFE INSURANCE 100.22.2255.61615 $345 $247 $268 $287 7.2%
UNIFORM ALLOWANCE 100.22.2255.61635 $1,000 $1,000 $1,250 $1,000 -20%
IMRF 100.22.2255.61710 $3,066 $2,497 $2,236 $3,597 60.8%
SOCIAL SECURITY 100.22.2255.61725 $3,883 $4,056 $4,765 $5,011 5.2%
MEDICARE 100.22.2255.61730 $5,667 $6,003 $5,885 $6,254 6.3%
MISCELLANEOUS 100.22.2255.62770 $6,614 $0 N/A
FITNESS INCENTIVE 100.22.2255.65141 $1,700 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 151
Total Office-Professional
Standards:$485,699 $500,867 $488,505 $518,020 6%
Office Of Administration
REGULAR PAY 100.22.2260.61010 $382,258 $407,193 $449,626 $472,828 5.2%
OVERTIME PAY 100.22.2260.61110 $2,541 N/A
HIREBACK OT PAY 100.22.2260.61111 $0 $14,728 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2260.61430 $12,065 $0 N/A
HEALTH INSURANCE 100.22.2260.61510 $44,024 $49,688 $50,893 $52,929 4%
LIFE INSURANCE 100.22.2260.61615 $496 $337 $372 $390 4.9%
CELL PHONE ALLOWANCE 100.22.2260.61626 $126 $504 $504 $504 0%
IMRF 100.22.2260.61710 $10,287 $8,103 $7,520 $10,999 46.3%
SOCIAL SECURITY 100.22.2260.61725 $13,471 $14,470 $16,051 $16,879 5.2%
MEDICARE 100.22.2260.61730 $5,603 $6,038 $6,527 $6,864 5.2%
TRAINING & TRAVEL 100.22.2260.62295 $118,181 $128,539 $220,000 $220,000 0%
MEMBERSHIP DUES 100.22.2260.62360 $108,105 $0 N/A
CABLE - VIDEO 100.22.2260.64565 $1,196 $1,384 $1,500 $1,500 0%
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.22.2260.65010 $129 $0 N/A
CLOTHING 100.22.2260.65020 $0 $0 $75,450 $75,450 0%
FOOD 100.22.2260.65025 $0 $0 $10,550 $10,550 0%
MINOR EQUIPMENT & TOOLS 100.22.2260.65085 $18,991 $7,209 $71,716 $126,716 76.7%
OFFICE SUPPLIES 100.22.2260.65095 $14,237 $14,475 $22,300 $22,300 0%
OTHER COMMODITIES 100.22.2260.65125 $0 $0 $69,876 $69,876 0%
FITNESS INCENTIVE 100.22.2260.65141 $1,500 $0 N/A
PUBLIC SAFETY
EQUIPMENT/SUPPLIES 100.22.2260.65616 $29,585 $19,558 $35,833 $35,833 0%
Total Office Of Administration:$760,253 $674,769 $1,038,717 $1,123,618 8.2%
Neighborhood Enforcement
Team
REGULAR PAY 100.22.2265.61010 $1,074,028 $1,296,666 $1,296,834 $1,257,992 -3%
OVERTIME PAY 100.22.2265.61110 $7,923 $6,044 $7,267 $7,267 0%
HIREBACK OT PAY 100.22.2265.61111 $112,217 $158,721 $162,253 $162,253 0%
SPECIAL DETAIL OT 100.22.2265.61112 $28,325 $17,175 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2265.61420 $15,526 $0 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2265.61425 $4,037 $0 N/A
COMP / VACATION PAYOUTS 100.22.2265.61430 $84,344 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2265.61441 $10,500 $0 N/A
HEALTH INSURANCE 100.22.2265.61510 $181,677 $205,371 $210,350 $208,857 -0.7%
LIFE INSURANCE 100.22.2265.61615 $1,409 $1,011 $1,036 $954 -7.9%
UNIFORM ALLOWANCE 100.22.2265.61635 $8,000 $9,500 $10,000 $8,250 -17.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 152
MEDICARE 100.22.2265.61730 $18,519 $22,391 $18,950 $18,361 -3.1%
eSHARE EXPENSE 100.22.2265.62861 $14,777 $70,041 $120,000 $120,000 0%
NARCOTICS ENFORCEMENT
EXPENSE 100.22.2265.65122 $11,021 $16,333 $20,000 $20,000 0%
NARCOTICS SEIZURE EXPENSE 100.22.2265.65123 $32,037 -$7,008 $20,000 $20,000 0%
OTHER COMMODITIES 100.22.2265.65125 $92 $0 N/A
FITNESS INCENTIVE 100.22.2265.65141 $4,700 $0 N/A
Total Neighborhood
Enforcement Team:$1,609,133 $1,796,245 $1,866,690 $1,823,933 -2.3%
Traffic Bureau
REGULAR PAY 100.22.2270.61010 $224,307 $273,176 $764,216 $676,740 -11.4%
OVERTIME PAY 100.22.2270.61110 $3,016 $2,194 $2,000 $2,000 0%
HIREBACK OT PAY 100.22.2270.61111 $45,026 $44,547 N/A
SPECIAL DETAIL OT 100.22.2270.61112 $4,063 $16,475 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2270.61420 $5,755 $0 N/A
COMP / VACATION PAYOUTS 100.22.2270.61430 $9,027 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2270.61441 $2,000 $0 N/A
HEALTH INSURANCE 100.22.2270.61510 $41,572 $49,688 $176,646 $127,836 -27.6%
VISION INSURANCE 100.22.2270.61513 $118 $0 N/A
LIFE INSURANCE 100.22.2270.61615 $300 $209 $208 $373 79.3%
UNIFORM ALLOWANCE 100.22.2270.61635 $2,000 $2,500 $2,500 $2,500 0%
IMRF 100.22.2270.61710 $0 $4,794 N/A
SOCIAL SECURITY 100.22.2270.61725 $0 $0 $15,231 N/A
MEDICARE 100.22.2270.61730 $4,078 $4,908 $9,897 $9,849 -0.5%
TOWING AND BOOTING
CONTRACTS 100.22.2270.62451 $198,020 $166,482 $120,000 $120,000 0%
OTHER PROGRAM COSTS 100.22.2270.62490 $1,080 $0 N/A
POLICE DUI EXPENSE 100.22.2270.65120 $2,715 $15,963 $15,000 $7,400 -50.7%
OTHER COMMODITIES 100.22.2270.65125 $0 $11,872 N/A
FITNESS INCENTIVE 100.22.2270.65141 $500 $0 N/A
Total Traffic Bureau:$543,576 $588,015 $1,110,491 $946,698 -14.7%
Community Strategic Bureau
REGULAR PAY 100.22.2275.61010 $101,002 $107,823 $121,309 $114,691 -5.5%
OVERTIME PAY 100.22.2275.61110 $1,667 $10,952 $7,256 $7,256 0%
HIREBACK OT PAY 100.22.2275.61111 $0 $583 N/A
HEALTH INSURANCE 100.22.2275.61510 $21,756 $24,555 $25,151 $26,156 4%
LIFE INSURANCE 100.22.2275.61615 $131 $90 $99 $93 -5.9%
IMRF 100.22.2275.61710 $4,783 $4,057 $3,531 $5,104 44.6%
SOCIAL SECURITY 100.22.2275.61725 $5,814 $6,825 $7,522 $7,111 -5.5%
MEDICARE 100.22.2275.61730 $1,360 $1,596 $1,760 $1,663 -5.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 153
Total Community Strategic
Bureau:$136,513 $156,482 $166,628 $162,075 -2.7%
Animal Control
REGULAR PAY 100.22.2280.61010 $54,805 $38,845 $73,670 $75,811 2.9%
OVERTIME PAY 100.22.2280.61110 $1,659 $0 $543 $543 0%
HEALTH INSURANCE 100.22.2280.61510 $5,706 $4,100 $25,151 $6,210 -75.3%
VISION INSURANCE 100.22.2280.61513 $0 $6 $38 N/A
LIFE INSURANCE 100.22.2280.61615 $4 $0 $0 N/A
SHOE ALLOWANCE 100.22.2280.61630 $0 $0 $230 N/A
IMRF 100.22.2280.61710 $2,592 $1,420 $2,145 $3,374 57.3%
SOCIAL SECURITY 100.22.2280.61725 $3,421 $2,433 $4,568 $4,715 3.2%
MEDICARE 100.22.2280.61730 $800 $569 $1,069 $1,103 3.2%
BLDG MAINTENANCE
SERVICES 100.22.2280.62225 $629 $566 $1,600 $1,600 0%
OTHER PROFESSIONAL
SERVICES 100.22.2280.62272 $100,616 $99,887 $100,000 $100,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2280.62509 $0 $59,508 $82,000 $82,000 0%
ELECTRICITY 100.22.2280.64005 $2,491 $974 N/A
NATURAL GAS 100.22.2280.64015 $5,865 $2,198 N/A
OTHER COMMODITIES 100.22.2280.65125 $198 $0 N/A
Total Animal Control:$178,786 $210,505 $290,746 $275,624 -5.2%
Community Policing
REGULAR PAY 100.22.2285.61010 $990,998 $1,017,243 $1,374,145 $1,238,181 -9.9%
OVERTIME PAY 100.22.2285.61110 $4,365 $4,212 $1,193 $1,193 0%
HIREBACK OT PAY 100.22.2285.61111 $72,214 $83,440 $71,705 $71,705 0%
SPECIAL DETAIL OT 100.22.2285.61112 $7,663 $225 N/A
TERMINATION PAYOUTS 100.22.2285.61415 $6,151 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2285.61420 $9,445 $0 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2285.61425 $2,092 $0 N/A
COMP / VACATION PAYOUTS 100.22.2285.61430 $87,560 $0 N/A
POLICE EDUCATION
INCENTIVES 100.22.2285.61441 $14,500 $0 N/A
HEALTH INSURANCE 100.22.2285.61510 $154,560 $165,437 $251,657 $238,806 -5.1%
VISION INSURANCE 100.22.2285.61513 $0 $112 $112 N/A
LIFE INSURANCE 100.22.2285.61615 $1,298 $840 $901 $711 -21.1%
UNIFORM ALLOWANCE 100.22.2285.61635 $8,000 $7,250 $8,750 $6,000 -31.4%
MEDICARE 100.22.2285.61730 $16,678 $17,324 $20,053 $18,041 -10%
OTHER EQMT MAINTENANCE 100.22.2285.62245 $58 $2,687 N/A
OTHER PROGRAM COSTS 100.22.2285.62490 $3,013 $0 N/A
FITNESS INCENTIVE 100.22.2285.65141 $3,700 $0 N/A
Total Community Policing:$1,382,296 $1,298,771 $1,728,516 $1,574,636 -8.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 154
Property Bureau
REGULAR PAY 100.22.2291.61010 $178,923 $194,372 $243,806 $265,236 8.8%
OVERTIME PAY 100.22.2291.61110 $792 N/A
HEALTH INSURANCE 100.22.2291.61510 $30,179 $34,062 $47,463 $42,012 -11.5%
LIFE INSURANCE 100.22.2291.61615 $181 $121 $133 $39 -71%
SHOE ALLOWANCE 100.22.2291.61630 $180 $180 $180 $230 27.8%
IMRF 100.22.2291.61710 $8,330 $6,680 $7,095 $11,803 66.4%
SOCIAL SECURITY 100.22.2291.61725 $10,672 $11,655 $15,128 $16,459 8.8%
MEDICARE 100.22.2291.61730 $2,496 $2,726 $3,538 $3,849 8.8%
MISCELLANEOUS 100.22.2291.62770 $665 $0 N/A
MINOR EQUIPMENT & TOOLS 100.22.2291.65085 $6,354 $0 N/A
OTHER COMMODITIES 100.22.2291.65125 $14,341 $25,255 N/A
Total Property Bureau:$252,321 $275,844 $317,343 $339,628 7%
Building Management
REGULAR PAY 100.22.2295.61010 $5,798 $26 $69,731 $68,687 -1.5%
TERMINATION PAYOUTS 100.22.2295.61415 $13,735 $0 N/A
HEALTH INSURANCE 100.22.2295.61510 $2,905 $0 $25,151 $16,250 -35.4%
LIFE INSURANCE 100.22.2295.61615 $8 $0 N/A
CELL PHONE ALLOWANCE 100.22.2295.61626 $30 $0 N/A
IMRF 100.22.2295.61710 $435 $0 $2,029 $3,057 50.6%
SOCIAL SECURITY 100.22.2295.61725 $1,178 $0 $4,324 $4,259 -1.5%
MEDICARE 100.22.2295.61730 $276 $0 $1,012 $996 -1.6%
BLDG MAINTENANCE
SERVICES 100.22.2295.62225 $103,486 $93,937 $100,000 $100,000 0%
JANITORIAL SUPPLIES 100.22.2295.65040 $9,557 $10,400 $6,600 $6,600 0%
MINOR EQUIPMENT & TOOLS 100.22.2295.65085 $4,658 $0 N/A
OTHER COMMODITIES 100.22.2295.65125 $7,709 $0 N/A
FURNITURE & FIXTURES 100.22.2295.65625 $4,502 $0 N/A
Total Building Management:$154,275 $104,364 $208,847 $199,849 -4.3%
Total Police:$26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6%
Total Expenditures:$26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 155
Fire Department
Paul Polep
Fire Chief
The Fire Department provides re prevention, re protection, and emergency medical services to community
members and visitors to Evanston. Our re ghters/paramedics are on call 24 hours per day, staf ng our ve re
stations and eleven emergency vehicles. Our Fire Prevention Bureau helps prevent res through plans review,
routine inspections, and general public outreach and education efforts. Fire Suppression responds to
emergencies as they happen, which can range from fallen tree branches to small house res to emergency
medical situations. Fire Administration oversees overall department operations, including training efforts,
scheduling staff, and budgeting and payroll. In 2023, the Fire Department took over lifeguard operations at the City’s
ve (5) beaches.
Accomplishments in 2024
The successful second year of lifeguard operations includes replacing outdated, life-saving equipment and
enhanced protocols.
Approval of a 10-year Contract with Stryker for medical equipment, ensuring up-to-date and fast replacement.
Increased staf ng ensuring the third ambulance was operational in the last six months of 2024. The third
ambulance is vital to meet the growing needs of the community and help the physical/mental toll on the rst
responders.
Implementation of Tablet Command (incident response software).
Started reviewing EFD policies and procedures with vendor, Lexipol, for better organization and ensuring
information is up to date.
Secured the purchase of a new Fire Tower Truck for delivery in 2025.
Equipped all stations with security cameras to ensure the safety of the stations, employees, and equipment.
Obtain a new candidate list by the end of 2024.
Design and program new digital dashboards at Fire Stations (display calls, street closures, training, announcements,
etc) by the end of 2024.
City of Evanston | Budget Book 2025 Page 156
Performance Measures
Department Goal: The Fire Department’s biggest goal in 2023 is process improvement. In 2022 our focus was
training: for our employees at all ranks to master the fundamentals of their roles after a few years of signi cant
turnover across the Department. In 2023, we aim to build upon that success by critically examining our processes
and seeking ways to improve upon them. As part of that process improvement, we are planning to update and
upgrade several core pieces of equipment and gear to meet the evolving needs of our community.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Increase number Community Engagement by 5%
Number of Community Events (hosted by Fire
and/or City)Output 7 13 14 15
Number of Special Events/Number of Personnel on
Duty (not City program, Fire presence requested)Output x 52/219 55/200 60/225
Station Tour Output 13 30 30 30
School Visit/Fire Drill Output 40 34 35 40
Smoke Detector Install Output x 13 15 15
Special Event Presentation/Program Speaker Output 7 20 20 20
Block Parties Output 114 148 100 125
Activity: Increase our total annual training activities per employee by 5%
Total # of training activities Output 36,802 39,500 47,730 49,000
Average # of training activities per employee Output 346 340 418 426
Activity: Emergency Preparedness - Enhance/Increase outreach to community
CPR classes (estimated participants)Output 260 307 300 300
Everbridge Mass Noti cation (registered users)Output x 38/997 39,074 41,000
Mass Shelter Facilities Output 0 7 9 11
As part of COVID-19 precautions at the time, the Fire Department did not facilitate this kind of programming
in 2021.
1
1
Factors Impacting the 2025 Budget
Vehicle equipment replacement and facilities upgrades.
Overtime costs to cover all emergency apparatus with members using Fire Training Hours, sick, Family Medical
Leave Act, and other allowed absences.
Upcoming Initiatives
Replacement of turnout gear. Gear must be replaced every 10 years.
Enhance Special Operations protocols.
Implementation of new cardiac monitors on all response vehicles.
Delivery of a new Truck 22, with a 100’ retractable ladder for ventilation and rescues.
Complete the new Policy and Procedure Manuals.
Plan/budget for future vehicle replacements and facility upgrades.
Obtain new employee Driver’s list.
City of Evanston | Budget Book 2025 Page 157
Revenues Summary
5,740,000 -$380,000
(-6.21% vs. prior year)
Revenue to the Fire Department show a substantial decline from 2021 to 2022 because property tax revenue for
transfer to the Fire Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers."
The $1.6M Revenue increase from 2023 to 2024 is 1) increasing ambulance and GEMT revenue to match recent trends,
and 2) a $700,000 increase in new ambulance revenue as a result of an increase to ambulance fees.
Fire Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
City of Evanston | Budget Book 2025 Page 158
Expenditures Summary
23,294 ,964 $1,184 ,301
(5.36% vs. prior year)
Fire Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Fire Pension
Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers."
Fire Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2025 Page 159
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (83.7%)Salary and Benefits (83.7%)Salary and Benefits (83.7%)
Services and Supplies (6.4%)Services and Supplies (6.4%)Services and Supplies (6.4%)
Interfund Transfers (4.2%)Interfund Transfers (4.2%)Interfund Transfers (4.2%)
Insurance and Other Chargebacks (3.9%)Insurance and Other Chargebacks (3.9%)Insurance and Other Chargebacks (3.9%)
Miscellaneous (1.7%)Miscellaneous (1.7%)Miscellaneous (1.7%)
Capital Outlay (0.1%)Capital Outlay (0.1%)Capital Outlay (0.1%)
Expense Objects
Salary and Benefits $14,496,046 $17,297,062 $18,363,545 $19,487,889 6.1%
Services and Supplies $621,156 $1,750,876 $1,444,518 $1,488,475 3%
Miscellaneous $60,716 $45,339 $353,000 $389,000 10.2%
Capital Outlay $26,877 $146,484 $53,000 $33,000 -37.7%
Interfund Transfers $570,000 $807,000 $977,100 $977,100 0%
Insurance and Other
Chargebacks $891,433 $932,030 $919,500 $919,500 0%
Total Expense Objects:$16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 160
Revenue Detail
Budgeted Revenue by Division
Fire Suppression (92.5%)Fire Suppression (92.5%)Fire Suppression (92.5%)
Fire Mgt & Support (7%)Fire Mgt & Support (7%)Fire Mgt & Support (7%)
Emergency Preparedness (0.5%)Emergency Preparedness (0.5%)Emergency Preparedness (0.5%)
Revenue
Fire Mgmt & Support
Fire Mgt & Support
PENSION PROPERTY
TAX 100.23.2305.51017 -$88,928 $0 N/A
POLICE & FIRE FALSE
ALARM FEES 100.23.2305.52540 $60 $0 N/A
ALARM REGISTRATION
FEE 100.23.2305.53715 -$519 $0 N/A
GRANTS AND AID 100.23.2305.55251 $0 $6,090 N/A
FIRE MISC REVENUE 100.23.2305.56043 $332,044 $400,000 N/A
MISCELLANEOUS
REVENUE 100.23.2305.56045 $635 $0 $420,000 N/A
Total Fire Mgt & Support:-$88,752 $338,134 $420,000 $400,000 -4.8%
Fire Prevention
FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A
ALARM REGISTRATION
FEE 100.23.2310.53715 $276,260 $0 N/A
Total Fire Prevention:$286,859 $890 N/A
Fire Suppression
AMBULANCE SERVICE 100.23.2315.53675 $2,577,967 $2,595,001 $3,200,000 $2,800,000 -12.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 161
GEMT SERVICE
REVENUE 100.23.2315.53676 $3,359,575 $2,399,317 $2,500,000 $2,500,000 0%
DONATIONS 100.23.2315.56011 $99,595 $0 N/A
CITIZENS CPR CLASS
FEES 100.23.2315.56157 $13,515 $10,160 $10,000 N/A
Total Fire Suppression:$6,050,653 $5,004,478 $5,700,000 $5,310,000 -6.8%
Emergency Preparedness
FEMA 100.23.2320.55265 $36,505 $0 $30,000 N/A
Total Emergency
Preparedness:$36,505 $0 $30,000 N/A
Total Fire Mgmt & Support:$6,285,265 $5,343,502 $6,120,000 $5,740,000 -6.2%
Total Revenue:$6,285,265 $5,343,502 $6,120,000 $5,740,000 -6.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Expenditures Detail
Budgeted Expenditures by Division
Fire Suppression (90.9%)Fire Suppression (90.9%)Fire Suppression (90.9%)
Fire Mgt & Support (3.4%)Fire Mgt & Support (3.4%)Fire Mgt & Support (3.4%)
Beaches (3.2%)Beaches (3.2%)Beaches (3.2%)
Fire Prevention (2.4%)Fire Prevention (2.4%)Fire Prevention (2.4%)
Emergency Preparedness (0.03%)Emergency Preparedness (0.03%)Emergency Preparedness (0.03%)
Expenditures
Fire Mgmt & Support
Fire Mgt & Support
REGULAR PAY 100.23.2305.61010 $430,959 $471,730 $509,766 $540,088 5.9%
PERMANENT PART-TIME 100.23.2305.61050 $44,755 $44,074 $42,932 $60,195 40.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 162
OVERTIME PAY 100.23.2305.61110 $0 $4,452 $500 N/A
COMP / VACATION PAYOUTS 100.23.2305.61430 $0 $13,467 N/A
HEALTH INSURANCE 100.23.2305.61510 $55,478 $44,979 $53,400 $35,668 -33.2%
LIFE INSURANCE 100.23.2305.61615 $569 $382 $425 $452 6.4%
CELL PHONE ALLOWANCE 100.23.2305.61626 $900 $600 $900 N/A
IMRF 100.23.2305.61710 $6,130 $5,008 $4,137 $7,499 81.3%
SOCIAL SECURITY 100.23.2305.61725 $7,988 $8,957 $8,815 $10,448 18.5%
MEDICARE 100.23.2305.61730 $6,720 $7,616 $8,028 $8,705 8.4%
EMPLOYMENT TESTING
SERVICES 100.23.2305.62160 $200 $0 N/A
PRINTING 100.23.2305.62210 $1,707 $8,622 $4,000 $4,000 0%
MEDICAL/HOSPITAL SERVICES 100.23.2305.62270 $45,611 $39,583 $50,000 $50,000 0%
TRAINING & TRAVEL 100.23.2305.62295 $9,403 $13,641 $3,500 $3,500 0%
POSTAGE 100.23.2305.62315 $4,733 $750 $500 $500 0%
DATA PROCESSING SERVICES 100.23.2305.62335 $21,715 $377 N/A
LAUNDRY/OTHER CLEANING 100.23.2305.62355 $0 $0 $500 $500 0%
MEMBERSHIP DUES 100.23.2305.62360 $6,598 $7,023 $7,500 $1,500 -80%
SERVICE AGREEMENTS/
CONTRACTS 100.23.2305.62509 $0 $0 $75,000 $45,000 -40%
BANK SERVICE CHARGES 100.23.2305.62705 $300 $0 N/A
MISCELLANEOUS 100.23.2305.62770 $83 N/A
ELECTRICITY 100.23.2305.64005 $758 N/A
NATURAL GAS 100.23.2305.64015 $34,509 $13,790 N/A
TELECOMMUNICATIONS -
WIRELESS 100.23.2305.64540 $20,542 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.23.2305.65010 $564 $6,564 $900 $900 0%
CLOTHING 100.23.2305.65020 $57,396 $11,882 $10,000 N/A
FOOD 100.23.2305.65025 $699 $2,057 $1,500 $1,500 0%
JANITORIAL SUPPLIES 100.23.2305.65040 $718 $902 N/A
BLDG MAINTENANCE
MATERIAL 100.23.2305.65050 $0 $0 $1,000 $1,000 0%
OFFICE/OTHER EQT MTN
MATL 100.23.2305.65070 $0 $309 N/A
MINOR EQUIPMENT & TOOLS 100.23.2305.65085 $0 $273 N/A
SAFETY EQUIPMENT 100.23.2305.65090 $209 $241 N/A
OFFICE SUPPLIES 100.23.2305.65095 $5,365 $11,227 $11,500 $11,500 0%
OTHER COMMODITIES 100.23.2305.65125 $15,394 $2,623 $15,342 $15,000 -2.2%
FURNITURE & FIXTURES 100.23.2305.65625 $2,428 $6,221 $3,000 $3,000 0%
Total Fire Mgt & Support:$781,592 $728,190 $812,645 $801,455 -1.4%
Fire Prevention
REGULAR PAY 100.23.2310.61010 $381,424 $368,458 $405,411 $439,842 8.5%
OVERTIME PAY 100.23.2310.61110 $23,905 $28,756 $19,000 $19,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 163
HIREBACK OT PAY 100.23.2310.61111 $394 $1,563 N/A
TERMINATION PAYOUTS 100.23.2310.61415 $0 $8,845 $10,000 $10,000 0%
ANNUAL SICK LEAVE PAYOUT 100.23.2310.61420 $8,833 $9,078 $10,000 $10,000 0%
COMP / VACATION PAYOUTS 100.23.2310.61430 $2,953 $1,082 N/A
HEALTH INSURANCE 100.23.2310.61510 $51,936 $42,507 $59,447 $51,919 -12.7%
LIFE INSURANCE 100.23.2310.61615 $235 $131 $116 $120 3.4%
IMRF 100.23.2310.61710 $4,881 $2,060 $2,796 $5,115 82.9%
SOCIAL SECURITY 100.23.2310.61725 $6,483 $1,910 $5,957 $7,126 19.6%
MEDICARE 100.23.2310.61730 $5,930 $6,140 $5,894 $6,385 8.3%
TRAINING & TRAVEL 100.23.2310.62295 $625 $125 $1,000 $1,000 0%
MEMBERSHIP DUES 100.23.2310.62360 $0 $192 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.23.2310.65010 $1,495 $892 $500 $500 0%
OFFICE SUPPLIES 100.23.2310.65095 $3,236 $853 $1,500 $1,500 0%
OTHER COMMODITIES 100.23.2310.65125 $3,748 $694 N/A
FITNESS INCENTIVE 100.23.2310.65141 $979 $1,042 $1,000 $1,000 0%
Total Fire Prevention:$497,056 $474,327 $522,621 $553,507 5.9%
Fire Suppression
REGULAR PAY 100.23.2315.61010 $10,467,055 $12,764,596 $13,565,079 $14,268,064 5.2%
PERMANENT PART-TIME 100.23.2315.61050 $13,148 $10,931 N/A
SEASONAL EMPLOYEES 100.23.2315.61060 $0 $0 $16,576 $5,000 -69.8%
SPECIAL EVENT PAY 100.23.2315.61062 $0 $0 $30,000 N/A
JOB TRAINING PROGRAM 100.23.2315.61072 $0 $7,358 N/A
OVERTIME PAY 100.23.2315.61110 $219,396 $250,420 $300,000 $90,000 -70%
HIREBACK OT PAY 100.23.2315.61111 $670,221 $688,765 $650,000 $695,000 6.9%
TRAINING OT 100.23.2315.61113 $31,391 $62,872 $90,000 $500,000 455.6%
TERMINATION PAYOUTS 100.23.2315.61415 $9,414 $23,262 $40,000 $40,000 0%
ANNUAL SICK LEAVE PAYOUT 100.23.2315.61420 $204,805 $174,795 $240,000 $240,000 0%
COMP / VACATION PAYOUTS 100.23.2315.61430 $12,667 $16,385 N/A
HEALTH INSURANCE 100.23.2315.61510 $1,655,607 $1,937,651 $2,025,805 $2,159,666 6.6%
VISION INSURANCE 100.23.2315.61513 $899 $968 $972 $1,082 11.3%
LIFE INSURANCE 100.23.2315.61615 $5,523 $4,014 $4,294 $4,471 4.1%
CELL PHONE ALLOWANCE 100.23.2315.61626 $900 $900 $900 N/A
SOCIAL SECURITY 100.23.2315.61725 $841 $1,356 $1,040 $259 -75.1%
MEDICARE 100.23.2315.61730 $163,706 $189,929 $197,531 $207,585 5.1%
PRINTING 100.23.2315.62210 $0 $4,846 N/A
OFFICE EQUIPMENT MAINT 100.23.2315.62235 $300 N/A
TUITION 100.23.2315.62290 $2,475 $0 N/A
TRAINING & TRAVEL 100.23.2315.62295 $51,947 $81,689 $125,000 $125,000 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 100.23.2315.62305 $500,000 $567,000 $737,100 $737,100 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 164
RENTAL OF AUTO
REPLACEMENT 100.23.2315.62309 $70,000 $240,000 $240,000 $240,000 0%
POSTAGE 100.23.2315.62315 $301 N/A
MEMBERSHIP DUES 100.23.2315.62360 $1,454 $967 $500 $6,500 1,200%
SERVICE AGREEMENTS/
CONTRACTS 100.23.2315.62509 $101,172 $98,851 $50,000 $80,000 60%
MEDICAL EQ MAINT
AGREEMENTS 100.23.2315.62521 $21,764 $0 $300,000 $298,000 -0.7%
OTHER CHARGES 100.23.2315.62605 $348 N/A
CREDIT CARD FEES 100.23.2315.62705 $296 $259 $100 $100 0%
MISCELLANEOUS 100.23.2315.62770 $2,664 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.23.2315.65010 $8,574 $6,389 $5,000 $5,000 0%
CHEMICALS/ SALT 100.23.2315.65015 $10,334 $6,874 $10,000 $10,000 0%
CLOTHING 100.23.2315.65020 $0 $68,491 $56,500 $66,500 17.7%
FOOD 100.23.2315.65025 $322 $2,475 N/A
JANITORIAL SUPPLIES 100.23.2315.65040 $14,818 $12,878 $12,000 $12,000 0%
MEDICAL & LAB SUPPLIES 100.23.2315.65075 $18,036 $70,718 $20,000 $40,000 100%
MINOR EQUIPMENT & TOOLS 100.23.2315.65085 $64,644 $48,159 $65,000 $92,000 41.5%
SAFETY EQUIPMENT 100.23.2315.65090 $62,439 $603,451 $325,000 $180,000 -44.6%
OFFICE SUPPLIES 100.23.2315.65095 $12,901 $4,716 $7,000 $7,000 0%
OTHER COMMODITIES 100.23.2315.65125 $19,835 $27,498 $20,000 $30,000 50%
FITNESS INCENTIVE 100.23.2315.65141 $37,973 $41,202 $52,000 $90,000 73.1%
OTHER IMPROVEMENTS 100.23.2315.65515 $115,090 N/A
IT COMPUTER HARDWARE 100.23.2315.65555 $1,245 $915 N/A
FURNITURE & FIXTURES 100.23.2315.65625 $24,449 $25,172 $50,000 $30,000 -40%
TRANSFER TO INSURANCE -
RISK 100.23.2315.66030 $850,000 $892,500 $919,500 $919,500 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.23.2315.66049 $41,433 $25,147 N/A
Total Fire Suppression:$15,371,686 $19,083,104 $20,156,897 $21,179,827 5.1%
Emergency Preparedness
PRINTING 100.23.2320.62210 $6,560 $979 $2,500 $2,500 0%
TRAINING & TRAVEL 100.23.2320.62295 $1,459 $0 $500 $500 0%
MEMBERSHIP DUES 100.23.2320.62360 $199 $0 N/A
MINOR EQUIPMENT & TOOLS 100.23.2320.65085 $0 $0 $2,000 $2,000 0%
SAFETY EQUIPMENT 100.23.2320.65090 $0 $0 $1,500 $1,500 0%
OFFICE SUPPLIES 100.23.2320.65095 $5,408 $1,740 $1,100 $1,100 0%
OTHER COMMODITIES 100.23.2320.65125 $2,268 $4,548 N/A
Total Emergency Preparedness:$15,894 $7,267 $7,600 $7,600 0%
Beaches
REGULAR PAY 100.23.2325.61010 $0 $2,284 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 165
SEASONAL EMPLOYEES 100.23.2325.61060 $0 $537,395 $500,000 $623,875 24.8%
OVERTIME PAY 100.23.2325.61110 $0 $44,004 $25,000 $25,000 0%
SOCIAL SECURITY 100.23.2325.61725 $0 $36,291 $37,200 $35,000 -5.9%
MEDICARE 100.23.2325.61730 $0 $8,488 $8,700 $8,700 0%
TRAINING & TRAVEL 100.23.2325.62295 $0 $370 $3,000 N/A
CLOTHING 100.23.2325.65020 $0 $32,545 $30,000 $42,000 40%
JANITORIAL SUPPLIES 100.23.2325.65040 $0 $0 $500 $500 0%
MINOR EQUIPMENT & TOOLS 100.23.2325.65085 $0 $0 $2,500 N/A
SAFETY EQUIPMENT 100.23.2325.65090 $0 $9,167 $5,000 $12,500 150%
OFFICE SUPPLIES 100.23.2325.65095 $0 $975 $2,000 $2,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.23.2325.66049 $0 $14,383 N/A
Total Beaches:$0 $685,902 $610,900 $752,575 23.2%
Total Fire Mgmt & Support:$16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4%
Total Expenditures:$16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 166
Health & Human Services
Ikenga Ogbo
Health & Human Services Director
The Health and Human Services Department's mission is to protect, preserve, and promote wellness for people
who live, work, and play in Evanston through creative and sustainable partnerships. The Department is
instrumental in improving and supporting the health and well-being of Evanston. We serve intentionally in
partnership with residents and community stakeholders. The Health and Human Services Department’s
deliverables are based on the idea that health is in uenced by more than just individual choices. One’s physical
and psychosocial environment, culture, and government all play a role in in uencing and determining overall
health. It is the Department’s goal for the people of Evanston to experience signi cant gains in health and well-
being. This will be achieved as our community works collectively to make the shift from a costly, crisis-oriented
response to health and social service problems to one that focuses on prevention, embraces recovery, and
eliminates inequities.
Accomplishments in 2024
Acquisition of additional external public health grants to improve operations and increase capacity.
Continuing with disease prevention and education especially with novel and emerging diseases such as multidrug
resistant organisms (MDRO)in vulnerable populations.
Celebration of the Department’s 150th year of existence and its accomplishments of improving the well-being of
Evanston community members.
Continuing to educate and enforce the two new bans on gas/propane operated leaf-blowers and plastic bags to advance
the City’s environmental goals .
The new application of qPCR beach water testing to monitor the safety of beach water. This advanced science expedites
beach water results thereby allowing for quicker public health decisions for all Evanston beachgoers.
Flavored tobacco and menthol products sale ban. Evanston is the rst community in IL to ban such products to advance
public health goals.
City of Evanston | Budget Book 2025 Page 167
Performance Measures
Department Goal: The Department’s goal is to continue to provide strategies, regulation activities and responses to
prolong lives and prevent diseases in the Evanston community. This is achieved by an array of programs and activities
executed by the design of programs and following federal, state and local codes and guidelines. As a requirement to
remain a certi ed health department, the department created and published the Evanston Project for Local Assessment
of Needs (EPLAN) that highlights Evanston’s top health priorities and ways to improve community health and reduce
health inequalities.
Measure Type of Measure FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Disease Surveillance Responses
Estimated number of phone calls, visits and
consults to/from long term care facilities (LTCF)
and congregate settings
Output, Equity 2,085 1,171 1,193 1,140
Number of Diseases reported (non COVID-19)Effectiveness,
Output, Input 890 960 1,070 1,060
Number of communicable disease outbreaks
reported
Effectiveness,
Equity 36 39 28 28
Number of individuals who received education
on STI prevention Output, Equity x 163 400 400
Activity: Inspections and programs
Total number of food establishment licenses
issued Output 442 425 435 435
Total number of food inspections performed Output,
Effectiveness 595 1,140 1,140 1,150
Number of foodborne illness investigations
performed.
Output,
Effectiveness 14 36 20 25
Temporary food inspections performed Output,
Effectiveness 161 237 250 250
Food establishment plans reviewed Output,
Effectiveness 12 14 15 15
Rat and rodent complaints investigated Output,
Effectiveness 575 1,120 1,250 1,250
Clean Air Act Compliance Checks Output,
Effectiveness 1 1,203 1,000 1,000
Other inspections (Body art, tanning, hen
coops, mosquitoes, bees, birds, noise, collection
box, leaf blower, health/misc. etc.)
Output,
Effectiveness 368 1,158 500 500
Licenses issued minus food establishments Output, input,
effectiveness x 626 630 630
Beach water samples collected and analyzed Output,
Effectiveness x 883 680 680
Home Lead poisoning assessments and
mitigations
Output,
Effectiveness 12 12 12 15
Activity: Maintain and Acquire Grants
Number of grants received and maintained Output, Equity 18 20 22 22
City of Evanston | Budget Book 2025 Page 168
Factors Impacting the 2025 Budget
No allocation of funds for emerging disease or public health crisis responses.
Upcoming Initiatives
Continue to prioritize the response to MDRO’s and other disease outbreaks in the community including schools,
facilities housing high-risk populations such as in our long-term care facilities and congregate settings. The
response will also include vaccination efforts coordinated by the Department.
Acquisition of additional grants to support operations and activities of the Departement.
Improve licensing and inspecting ef ciency by partnering with Byrne Software in order to work on Accela
Establishing a community health hub which would serve as a safe and trustworthy community space by increasing
hyperlocal access to health resources for community members who most need them such as basic health
screening, testing, vaccinations and health education.
Switch to all digital recordkeeping for the Childhood Lead Poisoning Prevention program
Revenues Summary
1,633,334 $200,000
(13.95% vs. prior year)
Health & Human Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
City of Evanston | Budget Book 2025 Page 169
Expenditures Summary
1,969,411 $152,138
(8.37% vs. prior year)
Health & Human Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2025 Page 170
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (81.2%)Salary and Benefits (81.2%)Salary and Benefits (81.2%)
Services and Supplies (11.2%)Services and Supplies (11.2%)Services and Supplies (11.2%)
Miscellaneous (7.5%)Miscellaneous (7.5%)Miscellaneous (7.5%)
Expense Objects
Salary and Benefits $1,114,283 $1,320,614 $1,447,858 $1,599,996 10.5%
Services and Supplies $872,399 $274,031 $221,500 $221,500 0%
Miscellaneous $225,188 $120,162 $147,915 $147,915 0%
Community Sponsored
Organizations $6,667 $0 N/A
Total Expense Objects:$2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Revenue Detail
Revenue
Health
Health Services Admin
MISCELLANEOUS REVENUE 100.24.2407.56045 $42,494 $265 N/A
Total Health Services Admin:$42,494 $265 N/A
Covid Contact Tracing
STATE, COUNTY AND OTHER
GRANTS 100.24.2420.55146 $172,921 $198,585 $200,000 N/A
Total Covid Contact Tracing:$172,921 $198,585 $200,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 171
Public Health Division
BAG TAX 100.24.2435.51593 $0 $78,617 $200,000 $200,000 0%
BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0%
MOBILE FOOD VEHICLE
VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0%
HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0%
PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0%
SANITATION CLASSES 100.24.2435.53050 $500 N/A
HEALTH FOOD
ESTABLISHMENT LICENSE FEE 100.24.2435.53105 $270,857 $209,040 $230,000 $230,000 0%
TEMPORARY FOOD LICENSE 100.24.2435.53185 $2,553 $2,997 $11,000 $11,000 0%
FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,050 $2,800 $6,500 $6,500 0%
BEV SNACK VENDING
MACHINE 100.24.2435.53200 $6,825 $130 $31,000 $31,000 0%
FOOD VENDING MACHINE 100.24.2435.53205 $17,660 $24,635 N/A
TOBACCO LICENSE 100.24.2435.53210 $21,500 $14,000 $17,000 $17,000 0%
BEEKEEPER LICENSE FEE 100.24.2435.53211 $1,620 $300 $300 $300 0%
FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0%
BACKGR CHKS DAYCARE
PROV 100.24.2435.53725 $0 $0 $400 $400 0%
COMPREHENSIVE HEALTH
PROTECTION GRANT REV 100.24.2435.55025 $150,424 $28,767 $166,875 $166,875 0%
IL TOBACCO FREE
COMMUNITY 100.24.2435.55085 $25,739 $20,761 $27,954 $27,954 0%
IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $15,359 $13,472 $34,150 $34,150 0%
DIS GRANT 100.24.2435.55121 $100,000 N/A
STRENGTHENING PUBLIC
HEALTH GRANT 100.24.2435.55122 $115,000 N/A
RESPIRATORY OUTBREAK
GRANT 100.24.2435.55123 $125,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2435.55146 $0 $135,346 N/A
CRI GRANT-REVENUE HHS 100.24.2435.55173 $46,273 $67,187 $64,841 $64,841 0%
PHEP GRANT-REVENUE HHS 100.24.2435.55174 $64,434 $80,164 $62,944 $62,944 0%
ASPIRE PROGRAM GRANT 100.24.2435.55205 $425,120 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 172
LEAD PAINT HAZARD GRANT
(TORRENS)100.24.2435.55231 $0 $0 $150,000 $150,000 0%
GRANTS AND AID 100.24.2435.55251 $0 $0 $7,000 $7,000 0%
BEACH GRANT - REVENUE
HHS 100.24.2435.55254 $0 $23,098 $23,000 $23,000 0%
RETHINK YOUR DRINK - HHS
REVENUE 100.24.2435.55258 $0 $0 $5,000 $5,000 0%
COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $0 $14,270 $14,270 0%
COVID-19 MASS VACCINATION
GRANT 100.24.2435.55478 $293,500 $138,149 N/A
WE'RE OUT WALKING 100.24.2435.56002 $0 $0 $6,000 $6,000 0%
Total Public Health Division:$1,477,881 $965,278 $1,233,334 $1,633,334 32.4%
Community Health
IL TOBACCO FREE
COMMUNITY 100.24.2455.55085 -$2,312 $0 N/A
GRANTS AND AID 100.24.2455.55251 $21,871 $53,899 N/A
Total Community Health:$19,559 $53,899 N/A
Total Health:$1,712,856 $1,218,027 $1,433,334 $1,633,334 14%
Total Revenue:$1,712,856 $1,218,027 $1,433,334 $1,633,334 14%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 173
Expenditures Detail
Budgeted Expenditures by Division
Public Health Division (89.5%)Public Health Division (89.5%)Public Health Division (89.5%)
Health Services Admin (10.5%)Health Services Admin (10.5%)Health Services Admin (10.5%)
Expenditures
Health
Health Services Admin
REGULAR PAY 100.24.2407.61010 $173,604 $95,415 $148,130 $157,469 6.3%
OVERTIME PAY 100.24.2407.61110 $1,081 $1,514 $800 $800 0%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.24.2407.61430 $2,367 $0 N/A
HEALTH INSURANCE 100.24.2407.61510 $32,116 $10,462 $20,202 $21,051 4.2%
VISION INSURANCE 100.24.2407.61513 $178 $47 $47 $47 0%
LIFE INSURANCE 100.24.2407.61615 $204 $61 $59 $110 87.3%
AUTO ALLOWANCE 100.24.2407.61625 $934 $934 $934 $934 0%
CELL PHONE ALLOWANCE 100.24.2407.61626 $729 $225 $225 $225 0%
IMRF 100.24.2407.61710 $8,241 $3,389 $4,311 $6,271 45.5%
SOCIAL SECURITY 100.24.2407.61725 $10,200 $5,741 $8,779 $9,339 6.4%
MEDICARE 100.24.2407.61730 $2,423 $1,378 $2,165 $2,300 6.3%
PRINTING 100.24.2407.62210 $39 $0 $200 $200 0%
TRAINING & TRAVEL 100.24.2407.62295 $1,030 $2,362 $3,000 $3,000 0%
MEMBERSHIP DUES 100.24.2407.62360 $2,368 $3,170 $2,900 $2,900 0%
OTHER PROGRAM COSTS 100.24.2407.62490 $385 $1,570 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2407.64540 $130 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 174
FOOD 100.24.2407.65025 $0 $538 $600 $600 0%
OFFICE SUPPLIES 100.24.2407.65095 $475 $346 $500 $500 0%
OTHER COMMODITIES 100.24.2407.65125 $0 $0 $200 $200 0%
Total Health Services Admin:$236,504 $127,151 $193,050 $205,945 6.7%
Covid Contact Tracing
SEASONAL EMPLOYEES 100.24.2420.61060 $275,057 $146,860 N/A
OVERTIME PAY 100.24.2420.61110 $3,242 $231 N/A
HEALTH INSURANCE 100.24.2420.61510 $3,784 $381 N/A
IMRF 100.24.2420.61710 $10,441 $3,196 N/A
SOCIAL SECURITY 100.24.2420.61725 $17,155 $9,114 N/A
MEDICARE 100.24.2420.61730 $4,012 $2,131 N/A
OUTSIDE LABARATORY COSTS 100.24.2420.62465 $25 $0 N/A
OTHER PROGRAM COSTS 100.24.2420.62490 $24,774 $10,200 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2420.64540 $6,854 $0 N/A
CLOTHING 100.24.2420.65020 $40 $0 N/A
FOOD 100.24.2420.65025 $3,128 $0 N/A
MEDICAL & LAB SUPPLIES 100.24.2420.65075 $1,146 $0 N/A
Total Covid Contact Tracing:$349,656 $172,113 N/A
Public Health Division
REGULAR PAY 100.24.2435.61010 $582,086 $878,695 $939,570 $988,590 5.2%
PERMANENT PART-TIME 100.24.2435.61050 $5,181 $26,875 $31,949 $82,842 159.3%
SEASONAL EMPLOYEES 100.24.2435.61060 $62,687 $75,616 $32,000 $32,000 0%
OVERTIME PAY 100.24.2435.61110 $16,813 $12,239 $10,000 $10,000 0%
ANNUAL SICK LEAVE PAYOUT 100.24.2435.61420 $0 $1,088 N/A
COMP / VACATION PAYOUTS 100.24.2435.61430 $4,024 N/A
HEALTH INSURANCE 100.24.2435.61510 $103,943 $152,650 $173,657 $189,135 8.9%
VISION INSURANCE 100.24.2435.61513 $236 $186 $186 $186 -0.1%
LIFE INSURANCE 100.24.2435.61615 $491 $399 $425 $454 6.7%
AUTO ALLOWANCE 100.24.2435.61625 $450 $338 $225 $225 0%
CELL PHONE ALLOWANCE 100.24.2435.61626 $2,053 $2,805 $2,610 $2,610 0%
SHOE ALLOWANCE 100.24.2435.61630 $540 $720 $720 $920 27.8%
IMRF 100.24.2435.61710 $28,174 $33,184 $28,272 $44,237 56.5%
SOCIAL SECURITY 100.24.2435.61725 $39,849 $59,320 $60,455 $66,662 10.3%
MEDICARE 100.24.2435.61730 $9,320 $13,873 $14,140 $15,590 10.3%
PRINTING 100.24.2435.62210 $1,478 $883 $500 $500 0%
TRAINING & TRAVEL 100.24.2435.62295 $5,119 $4,570 $3,700 $3,700 0%
COURT COST/LITIGATION 100.24.2435.62345 $0 $0 $500 $500 0%
MEMBERSHIP DUES 100.24.2435.62360 $1,994 $1,091 $1,200 $1,200 0%
WOMEN OUT WALKING
EXPENSE 100.24.2435.62371 $0 $10,596 $6,000 $6,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 175
ASPIRE GRANT- EXPENSE 100.24.2435.62467 $143,772 $32,598 N/A
IL TOBACCO FREE COMM EXP 100.24.2435.62468 $0 $0 $204 $204 0%
VECTOR SURVEILLANCE EXP 100.24.2435.62471 $900 N/A
BEACH WATER TESTING EXP 100.24.2435.62472 $6,384 $5,618 $115,000 $115,000 0%
COMPREHENSIVE HEALTH
PROTECTION GRANT EXP 100.24.2435.62474 $14,164 $6,946 $12,696 $12,696 0%
CRI GRANT -EXPENSE (HHS)100.24.2435.62476 $394 $5,670 $8,505 $8,505 0%
PHEP GRANT-EXPENSE 100.24.2435.62477 $5,462 $8,688 $600 $600 0%
COVID-19 MASS VACCINATION
GRANT 100.24.2435.62478 $46 $0 N/A
OTHER PROGRAM COSTS 100.24.2435.62490 $7,919 $23,737 $5,000 $5,000 0%
PROPERTY CLEAN UP EXPENSE 100.24.2435.62493 $3,235 $2,145 $5,500 $5,500 0%
RODENT CONTROL CONTRACT 100.24.2435.62606 $60,768 $18,719 $15,000 $15,000 0%
IL HIV SURVEILLANCE 100.24.2435.62646 $259 $5,058 $410 $410 0%
TELECOMMUNICATIONS -
WIRELESS 100.24.2435.64540 $415 $0 N/A
CLOTHING 100.24.2435.65020 $1,559 $1,498 $800 $800 0%
FOOD 100.24.2435.65025 $96 $174 $500 $500 0%
MEDICAL & LAB SUPPLIES 100.24.2435.65075 $735 $944 $800 $800 0%
MINOR EQUIPMENT & TOOLS 100.24.2435.65085 $2,029 $540 $600 $600 0%
OFFICE SUPPLIES 100.24.2435.65095 $2,534 $1,298 $2,500 $2,500 0%
LEADPAINT HAZARD GRANT
(TORRENS) EXP 100.24.2435.65127 $899 $0 $150,000 $150,000 0%
FITNESS INCENTIVE 100.24.2435.65141 $900 $2,000 N/A
OFFICE MACH. & EQUIP.100.24.2435.65620 $904 $1,723 N/A
Total Public Health Division:$1,112,889 $1,397,407 $1,624,223 $1,763,466 8.6%
Vital Records
OFFICE SUPPLIES 100.24.2440.65095 $0 $120 N/A
Total Vital Records:$0 $120 N/A
Human Services
TRAINING & TRAVEL 100.24.2445.62295 $656 $707 N/A
MEMBERSHIP DUES 100.24.2445.62360 $40 $45 N/A
OTHER PROGRAM COSTS 100.24.2445.62490 $2,038 $9,408 N/A
COMMUNITY INTERVENTION
PROGRAM COSTS 100.24.2445.62491 $6,667 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2445.64540 $547 $0 N/A
FOOD 100.24.2445.65025 $944 $0 N/A
OFFICE SUPPLIES 100.24.2445.65095 $123 $0 N/A
Total Human Services:$11,015 $10,159 N/A
Community Health
TRAINING & TRAVEL 100.24.2455.62295 $175 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 176
WOMEN OUT WALKING
EXPENSE 100.24.2455.62371 $0 $2,232 N/A
OTHER PROGRAM COSTS 100.24.2455.62490 $13,284 $3,804 N/A
Total Community Health:$13,459 $6,036 N/A
General Assistance
REGULAR PAY 100.24.2499.61010 $719 $0 N/A
OFFICE SUPPLIES 100.24.2499.65095 $56 $0 N/A
Total General Assistance:$775 $0 N/A
Youth Engagement Division
REGULAR PAY 100.24.3215.61010 $3,126 $0 N/A
PERMANENT PART-TIME 100.24.3215.61050 $340 $0 N/A
SEASONAL EMPLOYEES 100.24.3215.61060 $437,923 $0 N/A
OVERTIME PAY 100.24.3215.61110 $14,175 $0 N/A
IMRF 100.24.3215.61710 $1,240 $0 N/A
SOCIAL SECURITY 100.24.3215.61725 $28,235 $0 N/A
MEDICARE 100.24.3215.61730 $6,604 $0 N/A
MEMBERSHIP DUES 100.24.3215.62360 $40 $0 N/A
OTHER PROGRAM COSTS 100.24.3215.62490 $2,216 $1,820 N/A
FOOD 100.24.3215.65025 $336 $0 N/A
OFFICE SUPPLIES 100.24.3215.65095 $4 $0 N/A
Total Youth Engagement Division:$494,237 $1,820 N/A
Total Health:$2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4%
Total Expenditures:$2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 177
Parks & Recreation
Audrey Thompson
Parks & Recreation Director
The Parks, Recreation and Community Services Department provides a wide range of programs and services that
improve the quality of life of those who live, work or play in Evanston. The Department supports over 70 parks sites,
seven recreation centers, sports programs, after school and preschool programs, camps, recreation programs, outreach
services for youth and families, park and athletic eld scheduling, special recreation programs for people with special
needs, summer food program, seven beaches (including a dog beach) boat ramp, and an outdoor farmers’ market. All
of the aforementioned are planned and executed through the following Divisions:
Conservation and Outdoor Division – oversees the Ecology Center as well as other city outdoor spaces and
smaller buildings like park restrooms and park facilities. This Division plays host to several outdoor education
programs, special events and camps as well as helps connect community members to curiosity and joy in the
outdoors. Additionally, the Division’s outdoor and conservation staff oversee community gardens, Farmette and
apiary programs.
Community and Arts Division – housed in the Fleetwood-Jourdain Community and Noyes Cultural Arts Centers,
this Division seeks to build and improve relationships by connecting the community through the arts and other
equitable programs and services. The Division uses this connection to bring greater impact to all of Evanston
through coordinating and executing programs including the Fleetwood Jourdain Theater and other cultural arts
programs.
Disability Rights and Advocacy Division – includes Special Recreation Programs and advocacy services for
community members who feel as though their rights to access have been violated. Special Recreation includes
programming for individuals with disabilities and Inclusion services. Activities include Special Olympics sports,
after-school programming, outings, and other programs designed speci cally for individuals with disabilities.
Inclusion services provide various levels of support in our Parks & Recreation programming based on an
individual's unique abilities and needs to ensure safe and successful participation.
Enrichment and Specialty Programs Division – responsible for providing programming and availability for a
wide range of activities. This Division oversees the Robert Crown Community Center, which hosts local club
organizations including ice hockey, soccer, and lacrosse.
Lakefront and Athletics – responsible for the oversight of gymnastics, sports leagues, lakefront programming
and a total of 19 different summer camps. Camp counselors, gate attendants, front desk staff, custodians,
coaches, and program instructors, provide experiences to community members year-round.
Senior Services- focuses on providing specialized support and services to meet the unique needs of older adults
in Evanston including Health & Wellness Programs, Social and Recreational Activities, Educational Workshops,
Transportation Services, and Information and Referral Services.
Accomplishments in 2024
Implementation of the Access Evanston Program which offers a sliding scale for community members who require
nancial assistnat to participate in Parks and Recreation programs.
Implementation of the alternative response program, now know as the CARE Team.
Purchase of South End Community Center to provide dedicated programming for the south portion of Evaston as well as
creating a home for accessible recreation programs.
Additional revenues based on convenience of new point of sale devices at the lakefront and community centers.
Implementation of an online reservation system for tennis and pickleball courts.
Launched a community af liate program.
Completed draft strategic plan for each Division.
City of Evanston | Budget Book 2025 Page 178
Performance Measures
Department Goal:
The Parks and Recreation Department strives to provide a wide range of recreation services that improve the quality
of life of those who live, work or play in Evanston. The department will continue to increase innovative programming
opportunities for a diversity of participants in order to reach more community members.
Performance Measures:
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Improve recreation opportunities for vulnerable populations.
# of participants age 55+ who participated in
recreation programming (virtual and in person)Output 5,660 6,830 7,250 8,000
# of participants completing special recreation
program Output 809 872 1,100 1,500
Scholarship dollars granted.Output,
Equity $190,190 $214,988 $265,000 $265,000
Activity: Provide healthy food and meal options to residents.
# of meals served through the Summer Meals
Program
Output,
Equity 35,424 43,559 40,533 40,000
# Vendors at the Downtown Evanston Farmers’
Market.Output 56 58 62 58
# of meals served through the Senior Congregate
Meal program
Output,
Equity 6,270 4,810 5,600 6,000
Activity: Deliver a diversity of recreational opportunities to community members
# total recreation program participants Output 44,550 40,000 45,000 45,000
# of summer camp participants Output 5,184 4,403 5,000 5,000
Activity: Increase food/concession service in 5 Parks and Rec spaces
Revenue generated by new food/concession service Input x x $50,000 $100,000
Number of Parks and Rec spaces where
food/concession revenue will be provided Output x x 3 5
Activity: Improve satisfaction of community members utilizing our spaces and participating in our programs
50% of community members who have completed
programs will complete surveys Input x x x 50%
Of the surveys received, Department will see an 80%
satisfaction rate of all programs Input x x x 80%
Activity: Increase # of volunteers annually
Increase # of volunteers annually by 15%Output x x 200 250
Activity: Increase call types by 50% by 3rd quarter of 2025
Increase # of CARE Team call types by 3rd quarter of
2025 Output x x 10 15
Activity: Evaluate sponsorship retention and acquisition for special events
Measure the number of new sponsors brought on
each year, aiming to diversify and increase sponsor
involvement.
Output x x 30 40
Develop strategies to increase retention by 60%:
enhancing sponsor bene ts, improving
communication, or offering early renewal discounts.
Output x x x 60%
City of Evanston | Budget Book 2025 Page 179
Factors Impacting the 2025 Budget
Corrected budgeted amount for the Summer Food Program which is offset by funding from a USDA grant
administered by the IL State Board of Education.
Allocation of funds for CARE Team vehicles.
Reallocation of permanent staff to Southend Community Center in an effort to reduce the number of requests for
additional staff.
Additional funding to support year-round opening and closing of bathrooms across the city. The department will
see an overall increase in seasonal employee expenses as the minimum wage increases.
The increasing number of youth obtaining jobs through MSYEP continues to be challenging to manage, given the
uncertainties of how many youth will apply for employment.
The continued need to pay seasonal staf ng Insuf cient staff equitably while being scally responsible.
Recruiting staff for specialty positions like gymnastics has been challenging while keeping the pay scale the same.
Many positions are still being reviewed and adjusted to ensure pay equity amongst positions.
Many programs and services executed by the Department represent the City’s values but are not revenue
generating. Decreasing or eliminating many of the Department’s programs and services could have disastrous
effects for the community overall.
Upcoming Initiatives
The creation of a process that reduces duplication of events as a means to maximize special events budget for the
Department.
MOA between the City of Evanston and the Evanston Environmental Association to raise money for the canoe
launch
Expansion of year-round public restroom access.
Creation of dedicated pickleball courts.
Expansion of alternative response program to include additional call types.
Strengthen partnership with Canal Shores to expand golf programs now that renovations are completed.
Further develop partnerships with District 65 to offer year-round programs.
Create a Department-wide safety plan for all recreation spaces.
Establish work plan, including objectives that are SMART for each Division that will be used to implement Parks and
Strategic Green Space Plan.
Created work plans for each division.
City of Evanston | Budget Book 2025 Page 180
Revenues Summary
9,471,009 $1,869,259
(24.59% vs. prior year)
Parks & Recreation Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$2.5M
$5M
$7.5M
City of Evanston | Budget Book 2025 Page 181
Expenditures Summary
15,469,277 $1,207,533
(8.47% vs. prior year)
Parks & Recreation Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
City of Evanston | Budget Book 2025 Page 182
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (59.1%)Salary and Benefits (59.1%)Salary and Benefits (59.1%)
Services and Supplies (33.1%)Services and Supplies (33.1%)Services and Supplies (33.1%)
Insurance and Other Chargebacks (3.1%)Insurance and Other Chargebacks (3.1%)Insurance and Other Chargebacks (3.1%)
Interfund Transfers (2.9%)Interfund Transfers (2.9%)Interfund Transfers (2.9%)
Miscellaneous (1.2%)Miscellaneous (1.2%)Miscellaneous (1.2%)
Capital Outlay (0.5%)Capital Outlay (0.5%)Capital Outlay (0.5%)
Expense Objects
Salary and Benefits $5,624,679 $7,183,437 $8,429,926 $9,134,716 8.4%
Services and Supplies $4,712,953 $4,900,538 $4,702,228 $5,120,736 8.9%
Miscellaneous $354,242 $203,954 $226,090 $190,325 -15.8%
Capital Outlay $97,009 $88,451 $82,000 $82,000 0%
Interfund Transfers $285,000 $304,992 $335,000 $455,000 35.8%
Insurance and Other
Chargebacks $452,817 $475,806 $486,500 $486,500 0%
Total Expense Objects:$11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 183
Revenue Detail
Budgeted Revenue by Division
Crown Community Center (35.9%)Crown Community Center (35.9%)Crown Community Center (35.9%)
Chandler Community Center (10%)Chandler Community Center (10%)Chandler Community Center (10%)
Access Rec - South End (9.1%)Access Rec - South End (9.1%)Access Rec - South End (9.1%)
Levy Center Senior Services (7.9%)Levy Center Senior Services (7.9%)Levy Center Senior Services (7.9%)
Beaches (7%)Beaches (7%)Beaches (7%)
Rec. Mgmt. & General Support (4.6%)Rec. Mgmt. & General Support (4.6%)Rec. Mgmt. & General Support (4.6%)
Ecology Center (4%)Ecology Center (4%)Ecology Center (4%)
Cultural Arts Programs (3.8%)Cultural Arts Programs (3.8%)Cultural Arts Programs (3.8%)
Noyes Cultural Arts Center (3.6%)Noyes Cultural Arts Center (3.6%)Noyes Cultural Arts Center (3.6%)
Fleetwood Jourdain Com Ct (3.2%)Fleetwood Jourdain Com Ct (3.2%)Fleetwood Jourdain Com Ct (3.2%)
Sports Leagues (3.1%)Sports Leagues (3.1%)Sports Leagues (3.1%)
Boat Ramp Operations (2.6%)Boat Ramp Operations (2.6%)Boat Ramp Operations (2.6%)
Recreation Outreach Program (2.4%)Recreation Outreach Program (2.4%)Recreation Outreach Program (2.4%)
Special Recreation (1.1%)Special Recreation (1.1%)Special Recreation (1.1%)
Farmer's Market (1%)Farmer's Market (1%)Farmer's Market (1%)
Revenue
Parks And Recreation
Rec. Mgmt. & General Support
RECREATION PROGRAM
FEES 100.30.3005.53565 $72,335 $36,857 $30,000 N/A
SPECIAL EVENT REVENUE 100.30.3005.53569 $21,086 $26,831 $25,000 N/A
Holiday Food Drive Revenue 100.30.3005.55166 $11,947 $0 N/A
OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 $1,000 $1,000 0%
PROPERTY SALES AND
RENTAL 100.30.3005.56010 $73,785 N/A
MISCELLANEOUS REVENUE 100.30.3005.56045 $3,043 $0 $410,000 N/A
MARKET LINK VOUCHERS 100.30.3005.56049 -$95 N/A
Total Rec. Mgmt. & General
Support:$108,411 $138,378 $31,000 $436,000 1,306.5%
Farmer's Market
FARMERS' MARKET
LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3%
RECREATION PROGRAM
FEES 100.30.3015.53565 $75 $0 N/A
GRANTS AND AID 100.30.3015.55251 $11,000 $0 N/A
DONATIONS 100.30.3015.56011 $0 $6,615 $3,500 $3,500 0%
MISCELLANEOUS REVENUE 100.30.3015.56045 $0 $0 $5,000 $5,000 0%
MARKET LINK VOUCHERS 100.30.3015.56049 $0 -$53,076 $35,000 $35,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 184
Total Farmer's Market:$63,008 $10,699 $94,750 $98,500 4%
Rec General Support
GRANTS AND AID 100.30.3020.55251 $35,879 $20,989 N/A
Total Rec General Support:$35,879 $20,989 N/A
Crown Community Center
BEV SNACK VENDING
MACHINE 100.30.3030.53200 $13,343 $13,807 $10,000 $10,000 0%
CONCESSIONS 100.30.3030.53203 $0 $0 $50,000 $100,000 100%
RECREATION PROGRAM
FEES 100.30.3030.53565 $2,820,594 $2,481,314 $3,200,000 $3,200,000 0%
GRANTS AND AID 100.30.3030.55251 $154,852 $449,494 $90,000 $90,000 0%
MISCELLANEOUS REVENUE 100.30.3030.56045 $0 $0 $3,500 $3,500 0%
Total Crown Community
Center:$2,988,789 $2,944,614 $3,353,500 $3,403,500 1.5%
Chandler Community Center
BEV SNACK VENDING
MACHINE 100.30.3035.53200 $1,305 $1,304 $1,000 $1,000 0%
RECREATION PROGRAM
FEES 100.30.3035.53565 $927,520 $1,088,160 $925,000 $950,000 2.7%
MISCELLANEOUS REVENUE 100.30.3035.56045 $0 $0 $500 $500 0%
Total Chandler Community
Center:$928,825 $1,089,464 $926,500 $951,500 2.7%
Fleetwood Jourdain Com Ct
BEV SNACK VENDING
MACHINE 100.30.3040.53200 $1,713 $2,283 $2,000 $2,000 0%
CONCESSIONS 100.30.3040.53203 $0 $0 $10,000 $10,000 0%
RECREATION PROGRAM
FEES 100.30.3040.53565 $197,894 $179,151 $200,000 $220,000 10%
GRANTS AND AID 100.30.3040.55251 $65,016 $67,640 $75,000 $75,000 0%
Total Fleetwood Jourdain Com
Ct:$264,623 $249,073 $287,000 $307,000 7%
Fleetwood/Jourdain Theatr
RECREATION PROGRAM
FEES 100.30.3045.53565 $17,581 $35,347 $20,000 $20,000 0%
DONATIONS 100.30.3045.56011 $3,661 $4,066 $1,000 $18,000 1,700%
Total Fleetwood/Jourdain
Theatr:$21,242 $39,413 $21,000 $38,000 81%
Recreation Outreach Program
RECREATION PROGRAM
FEES 100.30.3050.53565 $219,123 $232,046 N/A
GRANTS AND AID 100.30.3050.55251 $0 $0 $145,000 $230,000 58.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 185
Total Recreation Outreach
Program:$219,123 $232,046 $145,000 $230,000 58.6%
Levy Center Senior Services
BEV SNACK VENDING
MACHINE 100.30.3055.53200 $2,606 $2,775 $2,500 $1,500 -40%
RECREATION - CHARGES
FOR SERVICES 100.30.3055.53560 $12 $0 N/A
RECREATION PROGRAM
FEES 100.30.3055.53565 $637,531 $723,068 $625,000 $675,000 8%
SENIOR TAXI COUPON
SALES 100.30.3055.53640 $53,547 $59,322 $75,000 $60,000 -20%
Aging Well Conference
Revenues 100.30.3055.56016 $0 $0 $5,000 N/A
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3055.56067 $5,935 $671 $8,000 $5,000 -37.5%
Total Levy Center Senior
Services:$699,631 $785,836 $710,500 $746,500 5.1%
Boat Ramp Operations
RECREATION PROGRAM
FEES 100.30.3065.53565 $268,498 $267,112 $250,000 $250,000 0%
Total Boat Ramp Operations:$268,498 $267,112 $250,000 $250,000 0%
Beaches
CONCESSIONS 100.30.3080.53203 $0 $0 $20,000 $107,100 435.5%
RECREATION PROGRAM
FEES 100.30.3080.53565 $514,233 $652,815 $560,000 $560,000 0%
RECREATION - DEFERRED
REVENUE 100.30.3080.53566 $1,448 $6,416 N/A
Total Beaches:$515,681 $659,231 $580,000 $667,100 15%
Pooch Park
RECREATION PROGRAM
FEES 100.30.3081.53565 $6,317 $10,435 $10,000 $10,000 0%
Total Pooch Park:$6,317 $10,435 $10,000 $10,000 0%
Sports Leagues
CONCESSIONS 100.30.3100.53203 $25,000 N/A
RECREATION PROGRAM
FEES 100.30.3100.53565 $0 $0 $137,000 $266,409 94.5%
Total Sports Leagues:$0 $0 $137,000 $291,409 112.7%
Special Recreation
RECREATION PROGRAM
FEES 100.30.3130.53565 $109,120 $81,335 $90,000 $100,000 11.1%
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3130.56067 $2,322 $2,373 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 186
Total Special Recreation:$111,442 $83,708 $90,000 $100,000 11.1%
Summer Playgrounds
RECREATION PROGRAM
FEES 100.30.3135.53565 $0 $625 N/A
Total Summer Playgrounds:$0 $625 N/A
Community Relations
FARMERS' MARKET
LICENSES 100.30.3205.52045 -$200 $50 N/A
Total Community Relations:-$200 $50 N/A
Gibbs-Morrison Cultural
Center
RECREATION PROGRAM
FEES 100.30.3225.53565 -$10,940 -$15,932 N/A
INTEREST REVENUE -
LEASES 100.30.3225.56504 $3,203 $3,004 N/A
RTU AMORTIZATION -
LEASES 100.30.3225.56750 $16,645 $16,645 N/A
Total Gibbs-Morrison Cultural
Center:$8,908 $3,717 N/A
Ecology Center
RECREATION PROGRAM
FEES 100.30.3605.53565 $461,269 $592,762 $325,000 $375,000 15.4%
DONATIONS 100.30.3605.56011 $6,162 $400 $5,000 $5,000 0%
Total Ecology Center:$467,431 $593,162 $330,000 $380,000 15.2%
Noyes Cultural Arts Center
BEV SNACK VENDING
MACHINE 100.30.3710.53200 $595 $568 $500 $500 0%
RECREATION PROGRAM
FEES 100.30.3710.53565 $316,075 $329,940 $315,000 $342,000 8.6%
Total Noyes Cultural Arts
Center:$316,669 $330,508 $315,500 $342,500 8.6%
Cultural Arts Programs
RECREATION PROGRAM
FEES 100.30.3720.53565 $281,672 $357,794 $320,000 $360,000 12.5%
Total Cultural Arts Programs:$281,672 $357,794 $320,000 $360,000 12.5%
Access Rec - South End
CONCESSIONS 100.30.3505.53203 $120,000 N/A
RECREATION PROGRAM
FEES 100.30.3505.53565 $739,000 N/A
Total Access Rec - South End:$859,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 187
Total Parks And Recreation:$7,305,947 $7,816,854 $7,601,750 $9,471,009 24.6%
Total Revenue:$7,305,947 $7,816,854 $7,601,750 $9,471,009 24.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Expenditures Detail
Budgeted Expenditures by Division
Crown Community Center (28.3%)Crown Community Center (28.3%)Crown Community Center (28.3%)
Rec. Mgmt. & General Support (15.7%)Rec. Mgmt. & General Support (15.7%)Rec. Mgmt. & General Support (15.7%)
Levy Center Senior Services (9.8%)Levy Center Senior Services (9.8%)Levy Center Senior Services (9.8%)
Chandler Community Center (7%)Chandler Community Center (7%)Chandler Community Center (7%)
Fleetwood Jourdain Com Ct (7%)Fleetwood Jourdain Com Ct (7%)Fleetwood Jourdain Com Ct (7%)
Ecology Center (6.6%)Ecology Center (6.6%)Ecology Center (6.6%)
Beaches (5.4%)Beaches (5.4%)Beaches (5.4%)
Special Recreation (5%)Special Recreation (5%)Special Recreation (5%)
Access Rec - South End (4.1%)Access Rec - South End (4.1%)Access Rec - South End (4.1%)
Cultural Arts Programs (2.2%)Cultural Arts Programs (2.2%)Cultural Arts Programs (2.2%)
Recreation Outreach Program (1.9%)Recreation Outreach Program (1.9%)Recreation Outreach Program (1.9%)
Park Service Unit (1.5%)Park Service Unit (1.5%)Park Service Unit (1.5%)
Noyes Cultural Arts Center (1.5%)Noyes Cultural Arts Center (1.5%)Noyes Cultural Arts Center (1.5%)
Fleetwood/Jourdain Theatr (1.2%)Fleetwood/Jourdain Theatr (1.2%)Fleetwood/Jourdain Theatr (1.2%)
Expenditures
Parks And Recreation
Farmer's Market
REGULAR PAY 100.30.3015.61010 $0 $2,410 N/A
SEASONAL EMPLOYEES 100.30.3015.61060 $275 $32,055 $30,000 $30,000 0%
SOCIAL SECURITY 100.30.3015.61725 $17 $2,137 N/A
MEDICARE 100.30.3015.61730 $4 $500 N/A
PRINTING 100.30.3015.62210 $48 $1,510 $2,500 $2,500 0%
MEMBERSHIP DUES 100.30.3015.62360 $0 $0 $300 $300 0%
RENTALS 100.30.3015.62375 $1,270 $1,881 $1,700 $1,700 0%
OTHER PROGRAM COSTS 100.30.3015.62490 $70,797 $37,418 $31,000 $31,000 0%
CLOTHING 100.30.3015.65020 $0 $0 $500 $500 0%
FOOD 100.30.3015.65025 $1,767 $2,089 $500 $500 0%
JANITORIAL SUPPLIES 100.30.3015.65040 $0 $1,548 $100 $100 0%
OFFICE SUPPLIES 100.30.3015.65095 $3,568 $2,292 $200 $200 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 188
RECREATION SUPPLIES 100.30.3015.65110 $6,241 $1,966 $2,000 $2,000 0%
Total Farmer's Market:$83,986 $85,807 $68,800 $68,800 0%
Rec. Mgmt. & General Support
REGULAR PAY 100.30.3005.61010 $541,542 $849,485 $1,118,417 $1,102,713 -1.4%
PERMANENT PART-TIME 100.30.3005.61050 $2,840 $0 N/A
SEASONAL EMPLOYEES 100.30.3005.61060 $0 $36,878 $10,000 $33,000 230%
OVERTIME PAY 100.30.3005.61110 $0 $2,415 $1,050 $5,050 381%
TERMINATION PAYOUTS 100.30.3005.61415 $35,772 $728 N/A
HEALTH INSURANCE 100.30.3005.61510 $71,280 $123,641 $175,426 $137,853 -21.4%
VISION INSURANCE 100.30.3005.61513 $116 $181 $186 $222 19.4%
LIFE INSURANCE 100.30.3005.61615 $545 $610 $699 $770 10.2%
AUTO ALLOWANCE 100.30.3005.61625 $4,913 $7,673 $5,985 $7,335 22.6%
CELL PHONE ALLOWANCE 100.30.3005.61626 $2,358 $3,375 $3,312 $2,964 -10.5%
IMRF 100.30.3005.61710 $27,230 $28,788 $32,547 $46,208 42%
SOCIAL SECURITY 100.30.3005.61725 $34,576 $52,165 $67,049 $65,981 -1.6%
MEDICARE 100.30.3005.61730 $8,169 $12,563 $16,353 $16,140 -1.3%
ADVERTISING 100.30.3005.62205 $1,771 $2,121 N/A
PRINTING 100.30.3005.62210 $0 $2,277 $4,000 N/A
OFFICE EQUIPMENT MAINT 100.30.3005.62235 $1 $0 N/A
TRAINING & TRAVEL 100.30.3005.62295 $30,309 $24,176 $25,000 $17,000 -32%
RENTAL OF AUTO-FLEET
MAINTENANCE 100.30.3005.62305 $100,000 $99,996 $130,000 $130,000 0%
RENTAL OF AUTO REPLACEMENT 100.30.3005.62309 $10,000 $30,000 $30,000 $150,000 400%
POSTAGE 100.30.3005.62315 $0 $63 $500 N/A
MEMBERSHIP DUES 100.30.3005.62360 $2,323 $1,479 $4,433 $4,433 0%
RENTALS 100.30.3005.62375 $18 N/A
OTHER PROGRAM COSTS 100.30.3005.62490 $53,890 $42,939 $83,600 $60,000 -28.2%
COMMUNITY PICNIC-SPECIAL
EVENTS 100.30.3005.62513 $625 $1,281 N/A
Cradle to Career Programming 100.30.3005.62647 $50,000 $0 $50,000 $50,000 0%
LEASE PAYMENTS 100.30.3005.62655 $73,785 N/A
CREDIT CARD FEES 100.30.3005.62705 $0 $145,471 $100,000 $100,000 0%
MISCELLANEOUS 100.30.3005.62770 $71,562 $0 N/A
Holiday Food Drive Expenses 100.30.3005.62996 $8,367 $13,005 N/A
FOOD 100.30.3005.65025 $76 $6,319 $670 $670 0%
LICENSING/REGULATORY SUPP 100.30.3005.65045 $4,200 N/A
OFFICE SUPPLIES 100.30.3005.65095 $3,467 $5,494 $6,000 $6,000 0%
RECREATION SUPPLIES 100.30.3005.65110 $134 $3,008 N/A
OTHER COMMODITIES 100.30.3005.65125 $181 $0 N/A
FURNITURE & FIXTURES 100.30.3005.65625 $400 N/A
TRANSFER TO INSURANCE - RISK 100.30.3005.66030 $450,000 $472,500 $486,500 $486,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 189
Total Rec. Mgmt. & General
Support:$1,512,047 $2,047,032 $2,351,727 $2,422,839 3%
Rec. Business & Fiscal Mgmt
SEASONAL EMPLOYEES 100.30.3010.61060 $12,241 $0 N/A
SOCIAL SECURITY 100.30.3010.61725 $759 $0 N/A
MEDICARE 100.30.3010.61730 $177 $0 N/A
BANK SERVICE CHARGES 100.30.3010.62705 $129,458 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3010.64540 $547 $0 N/A
Total Rec. Business & Fiscal Mgmt:$143,183 $0 N/A
Rec General Support
REGULAR PAY 100.30.3020.61010 $43,400 $0 N/A
PERMANENT PART-TIME 100.30.3020.61050 $1,000 $0 N/A
SEASONAL EMPLOYEES 100.30.3020.61060 $1,670 $0 N/A
OVERTIME PAY 100.30.3020.61110 $810 $0 N/A
HEALTH INSURANCE 100.30.3020.61510 $2,036 $0 N/A
VISION INSURANCE 100.30.3020.61513 $8 $0 N/A
LIFE INSURANCE 100.30.3020.61615 $9 $0 N/A
CELL PHONE ALLOWANCE 100.30.3020.61626 $50 $101 N/A
IMRF 100.30.3020.61710 $290 $0 N/A
SOCIAL SECURITY 100.30.3020.61725 $2,881 $0 N/A
MEDICARE 100.30.3020.61730 $674 $0 N/A
PRINTING 100.30.3020.62210 $2,375 $0 N/A
TRAINING & TRAVEL 100.30.3020.62295 $35 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3020.64540 $1,139 $0 N/A
RECREATION SUPPLIES 100.30.3020.65110 $0 $170 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3020.66049 $183 $0 N/A
Total Rec General Support:$56,561 $271 N/A
Park Utilities
ELECTRICITY 100.30.3025.64005 $47,210 $48,956 $75,000 N/A
NATURAL GAS 100.30.3025.64015 $29,802 $10,876 $10,000 N/A
JANITORIAL SUPPLIES 100.30.3025.65040 $291 N/A
MINOR EQUIPMENT & TOOLS 100.30.3025.65085 $8,541 $2,161 $7,000 N/A
Total Park Utilities:$85,553 $62,284 $92,000 N/A
Crown Community Center
REGULAR PAY 100.30.3030.61010 $1,034,121 $1,326,452 $1,627,523 $1,631,978 0.3%
RECREATION INSTRUCTORS REG
PAY 100.30.3030.61011 $163,660 $213,118 $215,000 $251,000 16.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 190
PROGRAM ASSISTANTS 100.30.3030.61013 $147,576 $227,923 $145,000 $96,000 -33.8%
PERMANENT PART-TIME 100.30.3030.61050 $217,209 $205,935 $533,095 $449,536 -15.7%
SEASONAL EMPLOYEES 100.30.3030.61060 $258,101 $289,283 $265,000 $295,000 11.3%
OVERTIME PAY 100.30.3030.61110 $20,223 $45,476 $27,000 $40,000 48.1%
TERMINATION PAYOUTS 100.30.3030.61415 $50,262 $9,894 N/A
ANNUAL SICK LEAVE PAYOUT 100.30.3030.61420 $848 $0 N/A
COMP / VACATION PAYOUTS 100.30.3030.61430 $0 $2,155 N/A
HEALTH INSURANCE 100.30.3030.61510 $187,208 $199,811 $278,075 $219,096 -21.2%
VISION INSURANCE 100.30.3030.61513 $284 $316 $340 $228 -32.9%
LIFE INSURANCE 100.30.3030.61615 $536 $331 $324 $480 48.3%
AUTO ALLOWANCE 100.30.3030.61625 $900 $450 $900 N/A
CELL PHONE ALLOWANCE 100.30.3030.61626 $738 $996 $504 $1,584 214.3%
SHOE ALLOWANCE 100.30.3030.61630 $1,440 $1,080 $1,080 $2,535 134.7%
IMRF 100.30.3030.61710 $62,076 $56,522 $62,148 $88,444 42.3%
SOCIAL SECURITY 100.30.3030.61725 $113,956 $141,650 $116,860 $129,366 10.7%
MEDICARE 100.30.3030.61730 $26,651 $33,128 $27,331 $30,255 10.7%
ADVERTISING 100.30.3030.62205 $444 $2,477 N/A
PRINTING 100.30.3030.62210 $4,761 $1,787 $5,000 $2,500 -50%
OFFICE EQUIPMENT MAINT 100.30.3030.62235 $0 $14 N/A
OTHER EQMT MAINTENANCE 100.30.3030.62245 $13,309 $19,954 $23,100 $23,100 0%
CROWN CENTER SYSTEMS
REPAIR 100.30.3030.62251 $97,009 $88,051 $82,000 $82,000 0%
OTHER PROFESSIONAL SERVICES 100.30.3030.62272 $33,012 $0 N/A
TRAINING & TRAVEL 100.30.3030.62295 $80 $11,188 $15,000 $15,000 0%
MEMBERSHIP DUES 100.30.3030.62360 $16,650 $14,981 $14,000 $14,000 0%
RENTALS 100.30.3030.62375 $0 $60 N/A
PRESCHOOL GRANT EXPENSE 100.30.3030.62479 $26,030 $3,558 N/A
OTHER PROGRAM COSTS 100.30.3030.62490 $28,454 $19,344 $17,090 $7,000 -59%
LICENSED PEST CONTROL
SERVICES 100.30.3030.62495 $895 $895 $1,500 $1,500 0%
INSTRUCTOR SERVICES 100.30.3030.62505 $156,154 $109,773 $110,000 $82,000 -25.5%
FIELD TRIPS 100.30.3030.62507 $43,655 $59,713 $36,000 $36,000 0%
SPORTS OFFICIALS 100.30.3030.62508 $5,424 $6,752 $5,500 $5,500 0%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3030.62509 $14,622 $3,997 $165,000 $165,000 0%
SECURITY ALARM CONTRACTS 100.30.3030.62518 $2,058 $2,577 $2,100 $2,100 0%
ELECTRICITY 100.30.3030.64005 $228,119 $307,257 $260,000 $260,000 0%
NATURAL GAS 100.30.3030.64015 $128,265 $62,033 $80,000 $80,000 0%
TELECOMMUNICATIONS -
WIRELESS 100.30.3030.64540 $1,436 $640 N/A
CLOTHING 100.30.3030.65020 $7,075 $7,323 $15,000 $15,000 0%
FOOD 100.30.3030.65025 $25,190 $31,149 $40,000 $40,000 0%
JANITORIAL SUPPLIES 100.30.3030.65040 $32,012 $30,269 $30,000 $40,000 33.3%
BLDG MAINTENANCE MATERIAL 100.30.3030.65050 $20,179 $12,028 $12,000 $12,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 191
OFFICE/OTHER EQT MTN MATL 100.30.3030.65070 $4,696 $7,330 $5,000 $5,000 0%
MEDICAL & LAB SUPPLIES 100.30.3030.65075 $1,721 $901 $5,000 $2,500 -50%
OFFICE SUPPLIES 100.30.3030.65095 $2,841 $4,640 $3,150 $4,000 27%
RECREATION SUPPLIES 100.30.3030.65110 $66,984 $86,869 $60,000 $70,000 16.7%
FITNESS INCENTIVE 100.30.3030.65141 $500 N/A
TRANSFER TO CROWN
MAINTENANCE FUND 100.30.3030.66158 $175,000 $174,996 $175,000 $175,000 0%
Total Crown Community Center:$3,421,862 $3,825,573 $4,460,721 $4,375,602 -1.9%
Chandler Community Center
REGULAR PAY 100.30.3035.61010 $106,755 $108,881 $231,696 $166,887 -28%
RECREATION INSTRUCTORS REG
PAY 100.30.3035.61011 $11,223 $67,545 $40,000 $75,000 87.5%
PROGRAM ASSISTANTS 100.30.3035.61013 $812 $1,369 N/A
PERMANENT PART-TIME 100.30.3035.61050 $123,080 $141,177 $120,279 $114,750 -4.6%
SEASONAL EMPLOYEES 100.30.3035.61060 $103,380 $108,677 $125,000 $125,000 0%
OVERTIME PAY 100.30.3035.61110 $852 $10,424 $7,000 $10,000 42.9%
TERMINATION PAYOUTS 100.30.3035.61415 $1,171 $0 N/A
HEALTH INSURANCE 100.30.3035.61510 $16,770 $9,310 $46,873 $19,024 -59.4%
VISION INSURANCE 100.30.3035.61513 $56 $0 N/A
LIFE INSURANCE 100.30.3035.61615 $138 $56 $112 $66 -41.1%
AUTO ALLOWANCE 100.30.3035.61625 $0 $0 $450 N/A
CELL PHONE ALLOWANCE 100.30.3035.61626 $150 $150 $252 $360 42.9%
SHOE ALLOWANCE 100.30.3035.61630 $540 $540 $540 $460 -14.8%
IMRF 100.30.3035.61710 $8,343 $6,204 $8,932 $10,707 19.9%
SOCIAL SECURITY 100.30.3035.61725 $21,184 $27,041 $21,901 $17,513 -20%
MEDICARE 100.30.3035.61730 $4,954 $6,324 $5,123 $4,096 -20%
ADVERTISING 100.30.3035.62205 $18 $0 N/A
OFFICE EQUIPMENT MAINT 100.30.3035.62235 $200 $0 N/A
TRAINING & TRAVEL 100.30.3035.62295 $2,101 $3,158 $7,000 $4,000 -42.9%
POSTAGE 100.30.3035.62315 $172 N/A
MEMBERSHIP DUES 100.30.3035.62360 $346 $381 $800 $800 0%
OTHER PROGRAM COSTS 100.30.3035.62490 $0 $68,111 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3035.62495 $515 $396 $700 $700 0%
INSTRUCTOR SERVICES 100.30.3035.62505 $420,085 $477,338 $365,000 $500,000 37%
WORK- STUDY 100.30.3035.62506 $796 $137 N/A
FIELD TRIPS 100.30.3035.62507 $1,861 $15,647 $10,000 $10,000 0%
SPORTS OFFICIALS 100.30.3035.62508 $12,810 $0 N/A
MISCELLANEOUS 100.30.3035.62770 $53 $352 N/A
ELECTRICITY 100.30.3035.64005 $7,218 $10,715 $10,000 N/A
NATURAL GAS 100.30.3035.64015 $8,709 $5,519 $9,000 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3035.64540 $1,642 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 192
CLOTHING 100.30.3035.65020 $5,864 $7,322 $12,353 $5,000 -59.5%
FOOD 100.30.3035.65025 $515 $780 $1,800 $1,000 -44.4%
JANITORIAL SUPPLIES 100.30.3035.65040 $1,451 $2,330 $1,000 $1,000 0%
BLDG MAINTENANCE MATERIAL 100.30.3035.65050 $1,156 $1,617 $2,300 $2,300 0%
OFFICE/OTHER EQT MTN MATL 100.30.3035.65070 $0 $107 $200 $200 0%
SAFETY EQUIPMENT 100.30.3035.65090 $1,197 $797 $500 $500 0%
OFFICE SUPPLIES 100.30.3035.65095 $1,254 $1,351 $500 $500 0%
RECREATION SUPPLIES 100.30.3035.65110 $32,702 $19,957 $30,000 $20,000 -33.3%
Total Chandler Community Center:$899,901 $1,103,884 $1,059,311 $1,089,863 2.9%
Fleetwood Jourdain Com Ct
REGULAR PAY 100.30.3040.61010 $317,103 $425,655 $526,847 $534,266 1.4%
RECREATION INSTRUCTORS REG
PAY 100.30.3040.61011 $1,109 $12,461 $7,813 $13,000 66.4%
PROGRAM ASSISTANTS 100.30.3040.61013 $25,880 $33,876 $35,000 $35,000 0%
PERMANENT PART-TIME 100.30.3040.61050 $105,667 $123,098 $60,230 $62,717 4.1%
SEASONAL EMPLOYEES 100.30.3040.61060 $136,345 $147,439 $120,000 $100,000 -16.7%
OVERTIME PAY 100.30.3040.61110 $5,521 $6,741 $4,500 $7,000 55.6%
TERMINATION PAYOUTS 100.30.3040.61415 $0 $7,090 N/A
COMP / VACATION PAYOUTS 100.30.3040.61430 $0 $4,396 N/A
HEALTH INSURANCE 100.30.3040.61510 $55,588 $75,327 $77,132 $81,651 5.9%
VISION INSURANCE 100.30.3040.61513 $219 $225 $226 $264 16.8%
LIFE INSURANCE 100.30.3040.61615 $256 $232 $273 $272 -0.4%
AUTO ALLOWANCE 100.30.3040.61625 $900 $900 $900 $900 0%
CELL PHONE ALLOWANCE 100.30.3040.61626 $504 $744 $504 $864 71.4%
SHOE ALLOWANCE 100.30.3040.61630 $360 $515 $360 $460 27.8%
IMRF 100.30.3040.61710 $17,808 $18,915 $15,013 $26,567 77%
SOCIAL SECURITY 100.30.3040.61725 $36,073 $46,518 $32,095 $37,151 15.8%
MEDICARE 100.30.3040.61730 $8,436 $10,809 $7,507 $8,689 15.7%
ADVERTISING 100.30.3040.62205 $130 $0 N/A
PRINTING 100.30.3040.62210 $491 $17 N/A
BLDG MAINTENANCE SERVICES 100.30.3040.62225 $2,657 $5,550 $6,500 $6,500 0%
OTHER EQMT MAINTENANCE 100.30.3040.62245 $0 $373 $1,400 $1,400 0%
TRAINING & TRAVEL 100.30.3040.62295 $228 $3,747 $9,500 $5,000 -47.4%
MEMBERSHIP DUES 100.30.3040.62360 $40 $225 $600 $1,335 122.5%
OTHER PROGRAM COSTS 100.30.3040.62490 $0 $1,005 $5,000 $5,000 0%
LICENSED PEST CONTROL
SERVICES 100.30.3040.62495 $917 $1,122 $800 $800 0%
INSTRUCTOR SERVICES 100.30.3040.62505 $17,021 $7,896 $15,000 $20,000 33.3%
FIELD TRIPS 100.30.3040.62507 $22,591 $25,043 $20,500 $25,500 24.4%
ENTERTAIN/PERFORMER SERV 100.30.3040.62511 $3,223 $2,347 $3,500 $3,500 0%
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3040.62525 $175 $508 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 193
Holiday Food Drive Expenses 100.30.3040.62996 $13,596 $873 N/A
ELECTRICITY 100.30.3040.64005 $19,154 $31,302 $36,700 N/A
NATURAL GAS 100.30.3040.64015 $13,703 $8,673 $14,800 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3040.64540 $1,310 $0 N/A
CLOTHING 100.30.3040.65020 $3,852 $1,562 $7,500 $6,000 -20%
FOOD 100.30.3040.65025 $53,535 $51,538 $50,000 $55,000 10%
JANITORIAL SUPPLIES 100.30.3040.65040 $7,550 $7,415 $8,700 $8,700 0%
BLDG MAINTENANCE MATERIAL 100.30.3040.65050 $990 $85 N/A
OFFICE SUPPLIES 100.30.3040.65095 $1,618 $1,628 $3,000 $3,000 0%
RECREATION SUPPLIES 100.30.3040.65110 $29,498 $32,184 $30,000 $30,000 0%
Total Fleetwood Jourdain Com Ct:$904,050 $1,098,037 $1,101,900 $1,080,536 -1.9%
Fleetwood/Jourdain Theatr
REGULAR PAY 100.30.3045.61010 $67,982 $77,714 $84,367 $97,596 15.7%
HEALTH INSURANCE 100.30.3045.61510 $7,911 $8,929 $9,146 $9,512 4%
LIFE INSURANCE 100.30.3045.61615 $92 $64 $70 $82 17.6%
CELL PHONE ALLOWANCE 100.30.3045.61626 $150 $360 N/A
IMRF 100.30.3045.61710 $3,225 $2,615 $2,456 $3,661 49.1%
SOCIAL SECURITY 100.30.3045.61725 $4,085 $4,684 $5,231 $6,074 16.1%
MEDICARE 100.30.3045.61730 $955 $1,095 $1,224 $1,421 16.1%
ADVERTISING 100.30.3045.62205 $6 $0 N/A
PRINTING 100.30.3045.62210 $238 $2,338 $1,000 $1,000 0%
OTHER PROFESSIONAL SERVICES 100.30.3045.62272 $15,000 N/A
MEMBERSHIP DUES 100.30.3045.62360 $40 $45 N/A
RENTALS 100.30.3045.62375 $1,962 $911 N/A
OTHER PROGRAM COSTS 100.30.3045.62490 $5,835 $3,288 $3,400 $3,400 0%
INSTRUCTOR SERVICES 100.30.3045.62505 $29,667 $29,206 $25,000 $10,000 -60%
ENTERTAIN/PERFORMER SERV 100.30.3045.62511 $15,922 $19,900 $22,000 $33,000 50%
RENTAL SERVICES 100.30.3045.62515 $3,775 $3,321 $1,500 $5,000 233.3%
CLOTHING 100.30.3045.65020 $0 $0 $2,000 $2,000 0%
FOOD 100.30.3045.65025 $128 $887 $2,000 $2,000 0%
OFFICE SUPPLIES 100.30.3045.65095 $193 $90 $500 $500 0%
RECREATION SUPPLIES 100.30.3045.65110 $3,281 $3,579 $1,000 $1,000 0%
Total Fleetwood/Jourdain Theatr:$145,298 $158,816 $160,893 $191,606 19.1%
Recreation Outreach Program
REGULAR PAY 100.30.3050.61010 -$332 $4,924 N/A
RECREATION INSTRUCTORS REG
PAY 100.30.3050.61011 $998 N/A
PROGRAM ASSISTANTS 100.30.3050.61013 $20,406 $41,280 N/A
PERMANENT PART-TIME 100.30.3050.61050 -$718 $276 N/A
SEASONAL EMPLOYEES 100.30.3050.61060 $12,466 $60,946 $100,000 $100,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 194
OVERTIME PAY 100.30.3050.61110 $122 $201 N/A
SHOE ALLOWANCE 100.30.3050.61630 $155 N/A
IMRF 100.30.3050.61710 $718 $1,019 N/A
SOCIAL SECURITY 100.30.3050.61725 $1,981 $6,744 N/A
MEDICARE 100.30.3050.61730 $463 $1,577 N/A
PRINTING 100.30.3050.62210 $0 $0 $2,000 N/A
TRAINING & TRAVEL 100.30.3050.62295 $8 $0 N/A
TELEPHONE CHARGEBACKS 100.30.3050.62320 $6,089 $0 N/A
OTHER PROGRAM COSTS 100.30.3050.62490 $189 $0 N/A
CLOTHING 100.30.3050.65020 $0 $1,562 $3,600 $3,600 0%
FOOD 100.30.3050.65025 $140,911 $181,680 $6,000 $190,000 3,066.7%
JANITORIAL SUPPLIES 100.30.3050.65040 $0 $1,757 N/A
OFFICE SUPPLIES 100.30.3050.65095 $0 $392 $100 $100 0%
RECREATION SUPPLIES 100.30.3050.65110 $2,188 $4,396 N/A
Total Recreation Outreach
Program:$184,491 $307,907 $109,700 $295,700 169.6%
Levy Center Senior Services
REGULAR PAY 100.30.3055.61010 $373,656 $529,925 $546,447 $590,301 8%
RECREATION INSTRUCTORS REG
PAY 100.30.3055.61011 $41,205 $38,702 $44,000 $44,000 0%
PROGRAM ASSISTANTS 100.30.3055.61013 $8,676 $10,589 $10,000 $10,000 0%
PERMANENT PART-TIME 100.30.3055.61050 $93,242 $145,143 $150,917 $162,441 7.6%
SEASONAL EMPLOYEES 100.30.3055.61060 $1,178 $2,854 $1,000 $1,000 0%
SPECIAL EVENT PAY 100.30.3055.61062 $0 $1,188 $2,000 $2,000 0%
OVERTIME PAY 100.30.3055.61110 $5,525 $10,356 $2,500 $2,500 0%
TERMINATION PAYOUTS 100.30.3055.61415 $526 $334 N/A
ANNUAL SICK LEAVE PAYOUT 100.30.3055.61420 $615 $0 N/A
HEALTH INSURANCE 100.30.3055.61510 $72,769 $77,762 $86,064 $74,859 -13%
VISION INSURANCE 100.30.3055.61513 $202 $168 $186 $114 -38.7%
LIFE INSURANCE 100.30.3055.61615 $278 $247 $280 $329 17.5%
AUTO ALLOWANCE 100.30.3055.61625 $900 $900 $900 $900 0%
CELL PHONE ALLOWANCE 100.30.3055.61626 $504 $1,074 $864 $1,584 83.3%
SHOE ALLOWANCE 100.30.3055.61630 $1,440 $1,620 $1,440 $1,380 -4.2%
IMRF 100.30.3055.61710 $20,870 $22,032 $19,059 $32,317 69.6%
SOCIAL SECURITY 100.30.3055.61725 $31,543 $44,830 $43,437 $46,910 8%
MEDICARE 100.30.3055.61730 $7,377 $10,484 $10,159 $10,971 8%
ADVERTISING 100.30.3055.62205 $0 $2,382 $2,000 $2,000 0%
PRINTING 100.30.3055.62210 $473 $3,992 $4,300 $4,300 0%
BLDG MAINTENANCE SERVICES 100.30.3055.62225 $956 N/A
OTHER EQMT MAINTENANCE 100.30.3055.62245 $4,138 $2,954 $6,350 $6,350 0%
TRAINING & TRAVEL 100.30.3055.62295 $420 $1,081 $9,000 $5,000 -44.4%
MEMBERSHIP DUES 100.30.3055.62360 $160 $1,019 $1,050 $1,050 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 195
OTHER PROGRAM COSTS 100.30.3055.62490 $13 $1,338 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3055.62495 $931 $636 $750 $750 0%
INSTRUCTOR SERVICES 100.30.3055.62505 $230,613 $268,849 $272,700 $272,700 0%
FIELD TRIPS 100.30.3055.62507 $7,439 $11,969 $3,500 $3,500 0%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3055.62509 $2,895 $4,424 $4,800 $4,800 0%
ENTERTAIN/PERFORMER SERV 100.30.3055.62511 $5,035 $2,554 $1,900 $1,900 0%
RENTAL SERVICES 100.30.3055.62515 $0 $5,329 $4,000 $4,000 0%
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3055.62525 $280 $0 N/A
COUPON PMTS-CAB SUBSIDY 100.30.3055.62695 $114,602 $124,234 $125,000 $125,000 0%
ELECTRICITY 100.30.3055.64005 $34,016 $47,225 $50,000 N/A
NATURAL GAS 100.30.3055.64015 $9,396 $3,755 $23,200 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3055.64540 $387 $0 N/A
CLOTHING 100.30.3055.65020 $232 $861 $4,000 $4,000 0%
FOOD 100.30.3055.65025 $36,659 $56,984 $43,000 $43,000 0%
JANITORIAL SUPPLIES 100.30.3055.65040 $4,518 $8,046 $8,000 $8,000 0%
BLDG MAINTENANCE MATERIAL 100.30.3055.65050 $5,938 $7,661 $20,000 $20,000 0%
OFFICE/OTHER EQT MTN MATL 100.30.3055.65070 $0 $0 $415 $415 0%
SAFETY EQUIPMENT 100.30.3055.65090 $244 $0 N/A
OFFICE SUPPLIES 100.30.3055.65095 $1,890 $3,760 $4,050 $4,050 0%
RECREATION SUPPLIES 100.30.3055.65110 $20,917 $22,332 $20,600 $20,600 0%
FITNESS INCENTIVE 100.30.3055.65141 $500 N/A
Aging Well Conference Expenses 100.30.3055.66461 $0 $2,804 N/A
Total Levy Center Senior Services:$1,141,700 $1,483,851 $1,527,868 $1,513,021 -1%
Boat Ramp Operations
TESTING SERVICES 100.30.3065.62165 $4,389 $0 $4,000 $4,000 0%
OTHER CONTRACTUAL SERVICES 100.30.3065.62520 $136 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3065.64540 $2,737 $0 N/A
FOOD 100.30.3065.65025 $180 $0 N/A
BLDG MAINTENANCE MATERIAL 100.30.3065.65050 $35,764 $74,167 $75,000 $115,000 53.3%
RECREATION SUPPLIES 100.30.3065.65110 $3,179 $7,165 $4,650 $4,650 0%
Total Boat Ramp Operations:$46,386 $81,332 $83,650 $123,650 47.8%
Beaches
REGULAR PAY 100.30.3080.61010 $98,212 $182,542 $137,889 $205,843 49.3%
RECREATION INSTRUCTORS REG
PAY 100.30.3080.61011 $0 $60 $8,000 $8,000 0%
PERMANENT PART-TIME 100.30.3080.61050 $485 $4,660 N/A
SEASONAL EMPLOYEES 100.30.3080.61060 $762,944 $445,444 $404,500 $410,000 1.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 196
OVERTIME PAY 100.30.3080.61110 $84,869 $53,055 $36,800 $36,800 0%
TERMINATION PAYOUTS 100.30.3080.61415 $5,829 $0 N/A
HEALTH INSURANCE 100.30.3080.61510 $15,668 $30,770 $18,755 $32,367 72.6%
VISION INSURANCE 100.30.3080.61513 $3 $38 $38 $38 0%
LIFE INSURANCE 100.30.3080.61615 $119 $144 $115 $173 50.7%
AUTO ALLOWANCE 100.30.3080.61625 $750 $900 $450 $900 100%
CELL PHONE ALLOWANCE 100.30.3080.61626 $504 $654 $252 $864 242.9%
IMRF 100.30.3080.61710 $4,724 $6,149 $4,014 $9,075 126.1%
SOCIAL SECURITY 100.30.3080.61725 $58,871 $42,304 $8,593 $12,872 49.8%
MEDICARE 100.30.3080.61730 $13,768 $9,894 $2,010 $3,011 49.8%
CONSULTING SERVICES 100.30.3080.62185 $29,590 $0 N/A
ADVERTISING 100.30.3080.62205 $0 $225 N/A
OFFICE EQUIPMENT MAINT 100.30.3080.62235 $220 $0 $400 $400 0%
OTHER EQMT MAINTENANCE 100.30.3080.62245 $7,193 $0 $600 $600 0%
TRAINING & TRAVEL 100.30.3080.62295 $9,631 $6,497 $18,100 $18,100 0%
MEMBERSHIP DUES 100.30.3080.62360 $0 $324 N/A
OTHER PROGRAM COSTS 100.30.3080.62490 $0 $450 $500 $500 0%
LICENSED PEST CONTROL
SERVICES 100.30.3080.62495 $424 $490 $700 $700 0%
INSTRUCTOR SERVICES 100.30.3080.62505 $24,985 $3,580 $5,000 $5,000 0%
ELECTRICITY 100.30.3080.64005 $743 $574 $2,000 N/A
NATURAL GAS 100.30.3080.64015 $2,451 $1,689 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3080.64540 $175 $0 N/A
CLOTHING 100.30.3080.65020 $13,932 $9,726 $10,000 $8,000 -20%
FOOD 100.30.3080.65025 $8,010 $6,687 $6,000 $41,343 589.1%
PETROLEUM PRODUCTS 100.30.3080.65035 $0 $0 $500 $500 0%
JANITORIAL SUPPLIES 100.30.3080.65040 $7,610 $583 $750 $750 0%
BLDG MAINTENANCE MATERIAL 100.30.3080.65050 $882 $794 N/A
OFFICE/OTHER EQT MTN MATL 100.30.3080.65070 $0 $137 N/A
MINOR EQUIPMENT & TOOLS 100.30.3080.65085 $793 $0 N/A
SAFETY EQUIPMENT 100.30.3080.65090 $6,767 $4,417 $5,000 $5,000 0%
OFFICE SUPPLIES 100.30.3080.65095 $912 $458 $1,000 $1,000 0%
RECREATION SUPPLIES 100.30.3080.65110 $29,327 $30,214 $30,000 $30,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3080.66049 $2,634 $1,795 N/A
Total Beaches:$1,193,026 $845,255 $701,965 $831,836 18.5%
Crown Ice Rink
NATURAL GAS 100.30.3095.64015 $18,798 $0 N/A
Total Crown Ice Rink:$18,798 $0 N/A
Sports Leagues
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 197
REGULAR PAY 100.30.3100.61010 $0 $50 N/A
SEASONAL EMPLOYEES 100.30.3100.61060 $0 $0 $13,000 $22,900 76.2%
OVERTIME PAY 100.30.3100.61110 $0 $9,305 N/A
HEALTH INSURANCE 100.30.3100.61510 $0 $1,773 N/A
VISION INSURANCE 100.30.3100.61513 $0 $3 N/A
LIFE INSURANCE 100.30.3100.61615 $0 $2 N/A
IMRF 100.30.3100.61710 $0 $310 N/A
SOCIAL SECURITY 100.30.3100.61725 $0 $554 N/A
MEDICARE 100.30.3100.61730 $0 $130 N/A
ADVERTISING 100.30.3100.62205 $0 $0 $100 $100 0%
MEMBERSHIP DUES 100.30.3100.62360 $0 $0 $150 $150 0%
LICENSED PEST CONTROL
SERVICES 100.30.3100.62495 $1,870 $1,960 N/A
SPORTS OFFICIALS 100.30.3100.62508 $0 $0 $9,500 $9,500 0%
FOOD 100.30.3100.65025 $8,250 N/A
RECREATION SUPPLIES 100.30.3100.65110 $7,657 $29,925 $45,800 $45,800 0%
Total Sports Leagues:$9,527 $44,011 $68,550 $86,700 26.5%
Aquatic Camp
RECREATION SUPPLIES 100.30.3105.65110 $58 $0 N/A
Total Aquatic Camp:$58 $0 N/A
Special Recreation
REGULAR PAY 100.30.3130.61010 $129,957 $136,948 $180,658 $320,759 77.6%
RECREATION INSTRUCTORS REG
PAY 100.30.3130.61011 $124 $212 $10,000 $10,000 0%
PROGRAM ASSISTANTS 100.30.3130.61013 $26,063 $19,223 $30,000 $30,000 0%
PERMANENT PART-TIME 100.30.3130.61050 $11,496 $14,375 N/A
SEASONAL EMPLOYEES 100.30.3130.61060 $172,084 $230,695 $200,000 $217,743 8.9%
OVERTIME PAY 100.30.3130.61110 $9,915 $297 $4,000 $4,000 0%
TERMINATION PAYOUTS 100.30.3130.61415 $6,894 $0 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.30.3130.61430 $4,461 $0 N/A
HEALTH INSURANCE 100.30.3130.61510 $13,074 $12,540 $31,330 $36,647 17%
VISION INSURANCE 100.30.3130.61513 $71 $61 $38 $152 300%
LIFE INSURANCE 100.30.3130.61615 $168 $90 $79 $218 175.9%
AUTO ALLOWANCE 100.30.3130.61625 $713 $450 $450 $2,250 400%
CELL PHONE ALLOWANCE 100.30.3130.61626 $370 $151 $1,008 N/A
IMRF 100.30.3130.61710 $6,647 $4,537 $5,258 $14,274 171.5%
SOCIAL SECURITY 100.30.3130.61725 $22,222 $24,813 $12,348 $21,190 71.6%
MEDICARE 100.30.3130.61730 $5,197 $5,803 $2,888 $4,956 71.6%
CONSULTING SERVICES 100.30.3130.62185 $23,541 $0 N/A
OTHER PROFESSIONAL SERVICES 100.30.3130.62272 $10,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 198
TRAINING & TRAVEL 100.30.3130.62295 $627 $2,847 $7,000 $15,000 114.3%
MEMBERSHIP DUES 100.30.3130.62360 $418 $390 $400 $400 0%
OTHER PROGRAM COSTS 100.30.3130.62490 $39,866 $10,181 $10,075 $8,000 -20.6%
FIELD TRIPS 100.30.3130.62507 $8,598 $7,660 $56,946 $56,946 0%
TELECOMMUNICATIONS -
WIRELESS 100.30.3130.64540 $3,285 $0 N/A
CLOTHING 100.30.3130.65020 $1,342 $2,267 $5,000 $6,000 20%
FOOD 100.30.3130.65025 $3,636 $5,270 $5,000 $5,000 0%
MEDICAL & LAB SUPPLIES 100.30.3130.65075 $423 $841 $600 $600 0%
OFFICE SUPPLIES 100.30.3130.65095 $23 $181 $500 $500 0%
RECREATION SUPPLIES 100.30.3130.65110 $4,842 $7,525 $7,000 $7,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3130.66049 $80 N/A
Total Special Recreation:$496,058 $487,436 $569,570 $772,643 35.7%
Bus Program
REGULAR PAY 100.30.3140.61010 $8,049 $21,224 N/A
PERMANENT PART-TIME 100.30.3140.61050 $17,994 $35,934 $83,875 $86,385 3%
OVERTIME PAY 100.30.3140.61110 $316 $527 N/A
HEALTH INSURANCE 100.30.3140.61510 $0 $25 N/A
VISION INSURANCE 100.30.3140.61513 $0 $0 N/A
IMRF 100.30.3140.61710 $1,221 $1,508 $1,309 $2,068 58%
SOCIAL SECURITY 100.30.3140.61725 $1,634 $3,576 $5,201 $5,356 3%
MEDICARE 100.30.3140.61730 $382 $836 $1,216 $1,253 3%
FIELD TRIPS 100.30.3140.62507 $1,882 $0 N/A
Total Bus Program:$31,477 $63,631 $91,601 $95,061 3.8%
Park Service Unit
REGULAR PAY 100.30.3150.61010 $1,046 $27,843 N/A
PERMANENT PART-TIME 100.30.3150.61050 $36,367 $12,476 $51,096 N/A
SEASONAL EMPLOYEES 100.30.3150.61060 $32,127 $126,454 $200,000 $215,000 7.5%
OVERTIME PAY 100.30.3150.61110 $2,427 $5,260 N/A
HEALTH INSURANCE 100.30.3150.61510 $4 $0 N/A
VISION INSURANCE 100.30.3150.61513 $0 $0 N/A
LIFE INSURANCE 100.30.3150.61615 $0 $0 N/A
SHOE ALLOWANCE 100.30.3150.61630 $180 $180 N/A
IMRF 100.30.3150.61710 $1,714 $156 N/A
SOCIAL SECURITY 100.30.3150.61725 $4,473 $10,677 $3,169 N/A
MEDICARE 100.30.3150.61730 $1,046 $2,497 $742 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3150.64540 $663 $0 N/A
CLOTHING 100.30.3150.65020 $873 $600 $5,000 $5,000 0%
JANITORIAL SUPPLIES 100.30.3150.65040 $0 $6,947 $4,800 $12,800 166.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 199
MINOR EQUIPMENT & TOOLS 100.30.3150.65085 $0 $291 $1,000 $1,000 0%
RECREATION SUPPLIES 100.30.3150.65110 $227 $81 $10,000 $2,000 -80%
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3150.66049 $0 $1,431 N/A
Total Park Service Unit:$81,146 $194,893 $275,807 $235,800 -14.5%
Golf
REGULAR PAY 100.30.3155.61010 $1,009 $0 N/A
SEASONAL EMPLOYEES 100.30.3155.61060 $9,075 $0 N/A
SOCIAL SECURITY 100.30.3155.61725 $625 $0 N/A
MEDICARE 100.30.3155.61730 $146 $0 N/A
Total Golf:$10,856 $0 N/A
Youth Engagement Division
REGULAR PAY 100.30.3215.61010 $360 $0 N/A
SEASONAL EMPLOYEES 100.30.3215.61060 $17,898 $0 N/A
OVERTIME PAY 100.30.3215.61110 $270 $0 N/A
SOCIAL SECURITY 100.30.3215.61725 $1,149 $0 N/A
MEDICARE 100.30.3215.61730 $269 $0 N/A
OTHER PROGRAM COSTS 100.30.3215.62490 $0 $331 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3215.64540 $884 $0 N/A
Total Youth Engagement Division:$20,829 $331 N/A
Gibbs-Morrison Cultural Center
REGULAR PAY 100.30.3225.61010 $1,394 $0 N/A
PERMANENT PART-TIME 100.30.3225.61050 $13,502 $0 $35,429 $22,230 -37.3%
TERMINATION PAYOUTS 100.30.3225.61415 $0 $139 N/A
SHOE ALLOWANCE 100.30.3225.61630 $360 $0 N/A
SOCIAL SECURITY 100.30.3225.61725 $946 $9 $2,687 $1,379 -48.7%
MEDICARE 100.30.3225.61730 $221 $2 $629 $323 -48.6%
BLDG MAINTENANCE SERVICES 100.30.3225.62225 $0 $0 $1,717 $1,717 0%
RECEPTION/ENTERTAINMEN 100.30.3225.62365 $0 $0 $100 $100 0%
OTHER PROGRAM COSTS 100.30.3225.62490 $0 $0 $15,000 $15,000 0%
LICENSED PEST CONTROL
SERVICES 100.30.3225.62495 $817 $681 $1,200 $1,200 0%
INSTRUCTOR SERVICES 100.30.3225.62505 $0 $0 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3225.62509 $400 $0 $5,000 $5,000 0%
ENTERTAIN/PERFORMER SERV 100.30.3225.62511 $843 $0 N/A
ELECTRICITY 100.30.3225.64005 $2,094 $3,145 $6,500 N/A
NATURAL GAS 100.30.3225.64015 $2,053 $2,142 $4,500 N/A
FOOD 100.30.3225.65025 $0 $0 $1,000 $1,000 0%
JANITORIAL SUPPLIES 100.30.3225.65040 $1,202 $495 $4,000 $4,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 200
OFFICE SUPPLIES 100.30.3225.65095 $0 $0 $2,000 $2,000 0%
RECREATION SUPPLIES 100.30.3225.65110 $0 $2,134 $5,000 $5,000 0%
Total Gibbs-Morrison Cultural
Center:$23,832 $8,745 $89,762 $63,949 -28.8%
Access Rec - South End
REGULAR PAY 100.30.3505.61010 $174,805 N/A
RECREATION INSTRUCTORS REG
PAY 100.30.3505.61011 $20,000 N/A
PROGRAM ASSISTANTS 100.30.3505.61013 $65,000 N/A
PERMANENT PART-TIME 100.30.3505.61050 $121,820 N/A
SEASONAL EMPLOYEES 100.30.3505.61060 $30,000 N/A
OVERTIME PAY 100.30.3505.61110 $5,000 N/A
HEALTH INSURANCE 100.30.3505.61510 $32,367 N/A
VISION INSURANCE 100.30.3505.61513 $38 N/A
LIFE INSURANCE 100.30.3505.61615 $1 N/A
IMRF 100.30.3505.61710 $12,212 N/A
SOCIAL SECURITY 100.30.3505.61725 $18,391 N/A
MEDICARE 100.30.3505.61730 $4,302 N/A
TRAINING & TRAVEL 100.30.3505.62295 $1,000 N/A
MEMBERSHIP DUES 100.30.3505.62360 $800 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3505.62495 $500 N/A
INSTRUCTOR SERVICES 100.30.3505.62505 $80,000 N/A
FIELD TRIPS 100.30.3505.62507 $2,000 N/A
CLOTHING 100.30.3505.65020 $5,000 N/A
FOOD 100.30.3505.65025 $45,000 N/A
JANITORIAL SUPPLIES 100.30.3505.65040 $5,000 N/A
BLDG MAINTENANCE MATERIAL 100.30.3505.65050 $2,000 N/A
SAFETY EQUIPMENT 100.30.3505.65090 $500 N/A
OFFICE SUPPLIES 100.30.3505.65095 $1,500 N/A
RECREATION SUPPLIES 100.30.3505.65110 $8,500 N/A
Total Access Rec - South End:$635,735 N/A
Ecology Center
REGULAR PAY 100.30.3605.61010 $111,549 $238,108 $412,305 $498,372 20.9%
RECREATION INSTRUCTORS REG
PAY 100.30.3605.61011 $63,259 $81,575 $120,000 $130,000 8.3%
PROGRAM ASSISTANTS 100.30.3605.61013 $65 $0 N/A
PERMANENT PART-TIME 100.30.3605.61050 $25,654 $18,106 $23,414 $23,715 1.3%
SEASONAL EMPLOYEES 100.30.3605.61060 $113,777 $137,717 $123,000 $137,000 11.4%
OVERTIME PAY 100.30.3605.61110 $4,137 $18,102 $10,000 $10,000 0%
TERMINATION PAYOUTS 100.30.3605.61415 $0 $337 N/A
HEALTH INSURANCE 100.30.3605.61510 $5,847 $25,778 $74,772 $55,670 -25.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 201
VISION INSURANCE 100.30.3605.61513 $35 $56 $38 $148 289.5%
LIFE INSURANCE 100.30.3605.61615 $98 $118 $145 $234 61.1%
AUTO ALLOWANCE 100.30.3605.61625 $0 $900 N/A
CELL PHONE ALLOWANCE 100.30.3605.61626 $0 $210 $1,224 N/A
SHOE ALLOWANCE 100.30.3605.61630 $360 $360 $540 $230 -57.4%
IMRF 100.30.3605.61710 $5,700 $8,689 $11,999 $20,424 70.2%
SOCIAL SECURITY 100.30.3605.61725 $19,644 $30,252 $27,049 $32,515 20.2%
MEDICARE 100.30.3605.61730 $4,594 $7,075 $6,327 $7,605 20.2%
PRINTING 100.30.3605.62210 $331 $546 $500 $500 0%
IMPROVEMENT MAINT SERVICE 100.30.3605.62230 $19,102 $0 N/A
TRAINING & TRAVEL 100.30.3605.62295 $210 $4,895 $10,000 $10,000 0%
MEMBERSHIP DUES 100.30.3605.62360 $475 $45 $500 $1,200 140%
RENTALS 100.30.3605.62375 $115 N/A
OTHER PROGRAM COSTS 100.30.3605.62490 $6,808 $8,633 $8,000 $8,000 0%
LICENSED PEST CONTROL
SERVICES 100.30.3605.62495 $1,060 $1,037 $800 $800 0%
INSTRUCTOR SERVICES 100.30.3605.62505 $4,222 $7,674 $5,000 $5,000 0%
FIELD TRIPS 100.30.3605.62507 $20,932 $24,678 $24,900 $24,900 0%
ENTERTAIN/PERFORMER SERV 100.30.3605.62511 $2,872 $975 $1,975 $1,975 0%
SECURITY ALARM CONTRACTS 100.30.3605.62518 $750 $1,061 N/A
OTHER CONTRACTUAL SERVICES 100.30.3605.62520 $48 $1,129 $600 $600 0%
ELECTRICITY 100.30.3605.64005 $4,503 $6,112 $3,310 N/A
NATURAL GAS 100.30.3605.64015 $3,716 $2,645 $2,300 N/A
AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 $2,180 $1,602 $6,533 $6,533 0%
CLOTHING 100.30.3605.65020 $14,137 $13,783 $12,000 $12,000 0%
FOOD 100.30.3605.65025 $6,631 $4,856 $6,500 $6,500 0%
JANITORIAL SUPPLIES 100.30.3605.65040 $1,601 $3,962 $3,600 $3,600 0%
BLDG MAINTENANCE MATERIAL 100.30.3605.65050 $299 $267 N/A
MINOR EQUIPMENT & TOOLS 100.30.3605.65085 $1,732 $2,053 $1,000 $1,000 0%
OFFICE SUPPLIES 100.30.3605.65095 $1,557 $964 $2,900 $2,900 0%
RECREATION SUPPLIES 100.30.3605.65110 $15,705 $27,599 $11,100 $11,100 0%
Total Ecology Center:$463,587 $681,113 $911,107 $1,014,644 11.4%
Eco-Quest Day Camp
SEASONAL EMPLOYEES 100.30.3610.61060 $799 $0 N/A
SOCIAL SECURITY 100.30.3610.61725 $50 $0 N/A
MEDICARE 100.30.3610.61730 $12 $0 N/A
Total Eco-Quest Day Camp:$860 $0 N/A
Noyes Cultural Arts Center
REGULAR PAY 100.30.3710.61010 $73,741 $88,373 $87,671 $92,212 5.2%
PERMANENT PART-TIME 100.30.3710.61050 $62,497 $49,129 $62,641 $81,751 30.5%
SEASONAL EMPLOYEES 100.30.3710.61060 $0 $1,473 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 202
OVERTIME PAY 100.30.3710.61110 $181 $2,034 $2,000 $2,000 0%
TERMINATION PAYOUTS 100.30.3710.61415 $763 $0 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.30.3710.61430 $556 $0 N/A
HEALTH INSURANCE 100.30.3710.61510 $21,756 $24,555 $25,151 $26,157 4%
LIFE INSURANCE 100.30.3710.61615 $7 $0 $1 $1 0%
CELL PHONE ALLOWANCE 100.30.3710.61626 $150 $360 N/A
SHOE ALLOWANCE 100.30.3710.61630 $900 $900 $900 $845 -6.1%
IMRF 100.30.3710.61710 $4,103 $2,840 $2,552 $4,104 60.8%
SOCIAL SECURITY 100.30.3710.61725 $8,321 $8,547 $9,376 $10,861 15.8%
MEDICARE 100.30.3710.61730 $1,946 $1,999 $2,193 $2,540 15.8%
BLDG MAINTENANCE SERVICES 100.30.3710.62225 $0 $0 $1,666 $1,666 0%
TRAINING & TRAVEL 100.30.3710.62295 $0 $305 $2,500 $2,500 0%
ELEVATOR CONTRACT COSTS 100.30.3710.62425 $0 $0 $2,660 $2,660 0%
LICENSED PEST CONTROL
SERVICES 100.30.3710.62495 $692 $585 $600 $600 0%
SECURITY ALARM CONTRACTS 100.30.3710.62518 $1,206 $1,245 $1,100 $1,100 0%
ELECTRICITY 100.30.3710.64005 $10,937 $16,103 $11,000 N/A
NATURAL GAS 100.30.3710.64015 $18,360 $10,234 $15,000 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3710.64540 $361 $0 N/A
JANITORIAL SUPPLIES 100.30.3710.65040 $2,859 $2,248 $2,950 $2,950 0%
BLDG MAINTENANCE MATERIAL 100.30.3710.65050 $507 $332 $1,000 $1,000 0%
MINOR EQUIPMENT & TOOLS 100.30.3710.65085 $80 $271 $200 $200 0%
RECREATION SUPPLIES 100.30.3710.65110 $0 $1,051 $1,000 $1,000 0%
Total Noyes Cultural Arts Center:$209,774 $212,374 $232,161 $234,507 1%
Cultural Arts Programs
REGULAR PAY 100.30.3720.61010 $92,176 $95,876 $107,350 $110,860 3.3%
PERMANENT PART-TIME 100.30.3720.61050 $0 $2,552 N/A
SEASONAL EMPLOYEES 100.30.3720.61060 $100,137 $120,028 $122,000 $122,000 0%
OVERTIME PAY 100.30.3720.61110 $8,938 $1,345 N/A
HEALTH INSURANCE 100.30.3720.61510 $23,065 $24,555 $25,151 $26,157 4%
VISION INSURANCE 100.30.3720.61513 $3 $0 N/A
LIFE INSURANCE 100.30.3720.61615 $127 $82 $87 $90 3%
CELL PHONE ALLOWANCE 100.30.3720.61626 $150 $360 N/A
IMRF 100.30.3720.61710 $4,693 $3,370 $3,125 $4,934 57.9%
SOCIAL SECURITY 100.30.3720.61725 $12,001 $13,164 $6,657 $6,896 3.6%
MEDICARE 100.30.3720.61730 $2,807 $3,079 $1,557 $1,613 3.6%
PRINTING 100.30.3720.62210 $0 $118 N/A
OTHER PROFESSIONAL SERVICES 100.30.3720.62272 $4,000 N/A
POSTAGE 100.30.3720.62315 $117 N/A
MEMBERSHIP DUES 100.30.3720.62360 $0 $45 $250 $700 180%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 203
OTHER PROGRAM COSTS 100.30.3720.62490 $745 $3,203 $2,425 $2,425 0%
INSTRUCTOR SERVICES 100.30.3720.62505 $29,434 $25,625 $12,800 $27,000 110.9%
WORK- STUDY 100.30.3720.62506 $2,414 $1,766 $4,000 $4,000 0%
FIELD TRIPS 100.30.3720.62507 $3,967 $6,031 $4,000 $6,000 50%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3720.62509 $12,553 $7,205 $4,000 N/A
ENTERTAIN/PERFORMER SERV 100.30.3720.62511 $26,235 $30,120 N/A
RENTAL SERVICES 100.30.3720.62515 $8,215 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3720.64540 $2,215 $0 N/A
CLOTHING 100.30.3720.65020 $0 $3,429 $5,650 $5,650 0%
FOOD 100.30.3720.65025 $73 $338 $500 N/A
OFFICE SUPPLIES 100.30.3720.65095 $0 $220 N/A
RECREATION SUPPLIES 100.30.3720.65110 $12,058 $22,180 $9,600 $9,600 0%
Total Cultural Arts Programs:$341,855 $364,597 $304,652 $336,785 10.5%
Total Parks And Recreation:$11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5%
Total Expenditures:$11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 204
Public Works Agency
Edgar Cano
Public Works Agency Director
The Public Works Agency consists of three individual Bureaus: Water Production, Capital Planning &
Engineering and Public Services. Each of these Bureaus has multiple functions. Employees in the Agency are
funded by the General Fund, Solid Waste Fund, Parking Fund, Sewer Fund, Water Fund, and the Special
Assessment Fund.
The Public Services Bureau consists of ve Divisions. The Greenways Division maintains the landscapes at all
City owned facilities, parks and athletic elds. The Forestry Division maintains the City’s urban forest
including the trimming of trees, inoculating elm trees, removal of diseased/dying trees and planting of new
trees. The Recycling and Environmental Maintenance Division collects and disposes of recycling materials
and bulk materials (special pickups), performs maintenance in smaller business districts and performs street
sweeping throughout the City. The Traf c Division performs maintenance on all City traf c signs, traf c
signals, street lights and parking lot lights. The Streets Division is responsible for the patching of the paved
streets and alleys, grading of unimproved alleys, leaf collection and leads the snow and ice control.
The Capital Planning & Engineering Bureau is responsible for implementing the City-wide capital
improvement program. This includes the planning, design and construction of projects to rehabilitate or
otherwise improve physical city assets, including (but not limited to) streets, water main, sewer, bridges,
sidewalks, facilities, parks, and the water treatment plant.
The Water Production Bureau oversees the operation and maintenance of the water treatment plant, the
Evanston distribution system and the Evanston sewer system. Potable water is provided to the retail
customers in Evanston, as well as to four wholesale water customers: the Village of Skokie, the Northwest
Water Commission (Arlington Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines), the Morton Grove
Niles Water Commission, and the Village of Lincolnwood. The Distribution Division performs maintenance on
the water distribution system including water mains, water services, re hydrants, and valves. The Sewer
Division performs maintenance on the City’s sewer system including the cleaning and repair of sewer pipes,
manholes and drainage structures.
City of Evanston | Budget Book 2025 Page 205
Accomplishments in 2024
Scheduled for completion in Fall 2024, this project implements vital safety enhancements for pedestrians, cyclists,
and motorists along Main Street, from Maple to Hindman. Key upgrades include new crosswalks, traf c signals,
streetlights, road striping, sidewalks, and street resurfacing.
These enhancements on Main Street, from Maple to Hinman are set to be completed in Fall 2024 and fully funded
by the West Evanston TIF, this project focuses on critical pedestrian safety enhancements. The area serves two
schools, a federally quali ed low-income health clinic, a preschool, and other community amenities.
Both Independence and Larimer Parks, which have not undergone renovations in nearly 30 years, began renovation
work in Fall 2024. The Independence Park project, located in the Central Street Business District, is partially funded
by a $500,000 ARPA grant and is a key component of the Evanston Thrives program.
Ongoing construction on the new raw water intake for the intake plant is anticipated to conclude in Winter 2024.
This project is essential for improving the reliability of the water plant, which supplies drinking water to over 500,000
people.
The 2024 Street Resurfacing Project, funded by the Motor Fuel Tax, has been completed.
The reconstruction and water main replacement of Leon Place has been completed.
A comprehensive roadway rating analysis has been completed, leading to the development of a ve-year street
resurfacing plan.
Expected complete construction of Ecology Center Renovation by Late 2024.
North Fuel Island is to be replaced at the Service Center before the end of 2024.
Began implementing recommendations from the Stormwater Master Plan and developing long-term goals for
stormwater mitigation.
Approximately 1,584 curb miles were swept by Recycling and Environmental Maintenance workers in 2024.
The annual patching program completed 31,401 square yards of patching in 2024.
Over 11,250 lbs of crack sealant have been applied for road maintenance, and thermoplastic pavement markings
have been refreshed at nearly 175 locations, signi cantly improving roadway durability and traf c safety in 2024.
The 2024 Street Rejuvenation Project completed 25,000 square yards in 2024.
Replaced approximately 65 light xtures in street light poles with new LED xtures in conformance with the Street
Light Master Plan.
Projected to replace a total of 490 trees throughout Evanston by the end of 2024.
City of Evanston | Budget Book 2025 Page 206
Performance Measures
Department Goal: Contribute to a high quality of life in Evanston through the maintenance and improvement of City of
Evanston infrastructure, including the water treatment plant, drinking water distribution system, sewer collection system,
streets, alleys, sidewalk, traf c signals and signage, streetlights, parkways and green spaces, the urban forest, and City facilities.
Provide safe, reliable treated drinking water to the residents of Evanston and the other communities supplied by the Evanston
Water Utility.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Maintain City streets and alleys in drivable condition
Miles of streets resurfaced– primary routes Output 0.2 0.6 0.8 0.9
Miles of streets resurfaced– residential
streets Output 2.6 1.0 1.4 2.4
Total number of unimproved alleys cut out
and refreshed with new material Output 7 7 10 16
Square yards of streets asphalt patched by
contractor Output 37,285 31,361 31,401 31,000
Number of Unimproved alleys paved Output 4 5 4 4
Activity: Manage urban forest
Parkway trees trimmed by City crews Output 2,859 2,813 3,400 3,400
Total number of parkway elm removed due
to DED Output 20 15 25 25
Percentage of parkway elms actually
removed Effectiveness 3.00%2.36%2.85%2.85%
Total number of other trees removed Output 192 166 255 250
Total number of new park and parkway
trees planted Output 353 410 500 550
Elm trees covered under private insurance
program Output 225 248 181 225
Percentage of trees that are removed by the
City and replaced within one year Ef ciency 10%15%15%20%
Total number of Public trees inventoried Output x 5,955 5,707 6,000
Activity: Manage snow operations to incorporate sustainability goals
Tons of salt used/season Output 2,362 2,127 3,377 6,000
Activity: Manage green spaces/parks at appropriate level of services
Mowing rotation in days Input 4.5 4.5 4.5 4.5
Factors Impacting the 2025 Budget
The State passed the Lead Service Line Replacement and Noti cation Act which is an unfunded mandate to replace
all lead service lines. The law also states that lead service lines can not be repaired and therefore replaced, as well as
requiring lead service lines to be replaced with the water meter when new water mains are installed.
City of Evanston | Budget Book 2025 Page 207
Upcoming Initiatives
Construction on Green Bay Rd from Mccormick Blvd to Isabella St to begin, a project in which was provided an STP
grant in the amount of $4.8 Million Dollars.
Lincoln Street bridge replacement will move into the design phase.
Beck Park Expansion is expected to go into construction in 2025.
Electrical Reliability Project at the water plant, (funded by an IEPA state revolving loan.)
Continue Implementation of the Sidewalk Improvement and Sidewalk Gap In ll Programs.
Continue the incorporation of CARP goals into City infrastructure projects.
Increase tree planting to 550 trees for next scal year.
Finalizing development of the Lead Service Line Replacement Program in compliance with State of Illinois
regulatory requirements.
Expect to replace approximately 75 light xtures in street light poles with new LED xtures in conformance with the
Street Light Master Plan in 2025.
Revenues Summary
599,000 $46,000
(8.32% vs. prior year)
Public Works Agency Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$250K
$500K
$750K
$1M
$1.25M
City of Evanston | Budget Book 2025 Page 208
Expenditures Summary
16,350,87 1 $481,978
(3.04% vs. prior year)
Public Works Agency Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
City of Evanston | Budget Book 2025 Page 209
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (71.8%)Salary and Benefits (71.8%)Salary and Benefits (71.8%)
Services and Supplies (10.4%)Services and Supplies (10.4%)Services and Supplies (10.4%)
Interfund Transfers (9.4%)Interfund Transfers (9.4%)Interfund Transfers (9.4%)
Insurance and Other Chargebacks (7.9%)Insurance and Other Chargebacks (7.9%)Insurance and Other Chargebacks (7.9%)
Capital Outlay (0.5%)Capital Outlay (0.5%)Capital Outlay (0.5%)
Expense Objects
Salary and Benefits $8,749,589 $9,271,258 $11,203,383 $11,734,621 4.7%
Services and Supplies $2,198,487 $2,016,315 $1,722,010 $1,698,250 -1.4%
Miscellaneous $2,100 $6,029 N/A
Capital Outlay $57,829 $12,952 $104,500 $80,000 -23.4%
Interfund Transfers $2,070,000 $1,239,996 $1,540,000 $1,540,000 0%
Insurance and Other
Chargebacks $1,219,840 $1,294,438 $1,298,000 $1,298,000 0%
Contingencies $30 $758 $1,000 N/A
Total Expense Objects:$14,297,876 $13,841,746 $15,868,893 $16,350,871 3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 210
Revenue Detail
Budgeted Revenue by Division
Public Works Agency Admin (95.2%)Public Works Agency Admin (95.2%)Public Works Agency Admin (95.2%)
Traf. Sig.& St Light Maint (3.3%)Traf. Sig.& St Light Maint (3.3%)Traf. Sig.& St Light Maint (3.3%)
Greenways (1.5%)Greenways (1.5%)Greenways (1.5%)
Revenue
Public Works Agency
Public Works Agency Admin
DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7%
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25%
EASEMENTS 100.40.4105.52175 $47,000 $0 N/A
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 $91,128 $42,503 $63,000 $72,000 14.3%
TREE PRESERVATION
REVENUES 100.40.4105.53667 $12,843 $35,051 $5,000 $10,000 100%
WOOD RECYCLING 100.40.4105.53690 $0 $2,970 N/A
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 $0 $41,511 $20,000 $20,000 0%
MISCELLANEOUS REVENUE 100.40.4105.56045 $76,294 $10,400 N/A
REIMB. SALT USAGE DIST 65
ETHS NW 100.40.4105.56068 $36,157 $35,336 $32,000 $32,000 0%
PRIVATE ELM TREE
INSURANCE MONEY 100.40.4105.56134 $21,160 $30,390 $20,000 $28,000 40%
Total Public Works Agency
Admin:$347,752 $542,247 $518,000 $570,000 10%
Greenways
DONATIONS 100.40.4330.56011 $9,699 $6,000 $15,000 $9,000 -40%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 211
Total Greenways:$9,699 $6,000 $15,000 $9,000 -40%
Traf. Sig.& St Light Maint
REIMBURSEMENTS 100.40.4520.53632 $372 $44,331 N/A
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 $3,274 $39,853 $20,000 $20,000 0%
DAMAGE TO TRAFFIC
SIGNALS 100.40.4520.56030 $2,435 $0 N/A
DAMAGE TO STREET LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A
Total Traf. Sig.& St Light
Maint:$13,415 $86,635 $20,000 $20,000 0%
Total Public Works Agency:$370,866 $634,881 $553,000 $599,000 8.3%
Total Revenue:$370,866 $634,881 $553,000 $599,000 8.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 212
Expenditures Detail
Budgeted Expenditures by Division
Public Works Agency Admin (20.5%)Public Works Agency Admin (20.5%)Public Works Agency Admin (20.5%)
Greenways (14.4%)Greenways (14.4%)Greenways (14.4%)
Forestry (13.9%)Forestry (13.9%)Forestry (13.9%)
Street Maintenance (13.2%)Street Maintenance (13.2%)Street Maintenance (13.2%)
Traf. Sig.& St Light Maint (7.7%)Traf. Sig.& St Light Maint (7.7%)Traf. Sig.& St Light Maint (7.7%)
Streets And Right Of Way (7.5%)Streets And Right Of Way (7.5%)Streets And Right Of Way (7.5%)
Infrastructure Maintenance (6%)Infrastructure Maintenance (6%)Infrastructure Maintenance (6%)
Recycling And Environmental Main (4.3%)Recycling And Environmental Main (4.3%)Recycling And Environmental Main (4.3%)
Maint-Snow & Ice (4.2%)Maint-Snow & Ice (4.2%)Maint-Snow & Ice (4.2%)
Parks And Facilities (3.4%)Parks And Facilities (3.4%)Parks And Facilities (3.4%)
Capital Planning & Engineering (3.1%)Capital Planning & Engineering (3.1%)Capital Planning & Engineering (3.1%)
Transportation (1.7%)Transportation (1.7%)Transportation (1.7%)
Expenditures
Public Works Agency
Public Works Agency Admin
REGULAR PAY 100.40.4105.61010 $282,727 $283,350 $302,983 $319,223 5.4%
PERMANENT PART-TIME 100.40.4105.61050 $21,178 $1,421 N/A
SEASONAL EMPLOYEES 100.40.4105.61060 $0 $0 $12,100 $12,100 0%
OVERTIME PAY 100.40.4105.61110 $615 $547 N/A
HEALTH INSURANCE 100.40.4105.61510 $15,569 $16,626 $15,444 $20,057 29.9%
VISION INSURANCE 100.40.4105.61513 $23 $77 $75 $38 -49.4%
LIFE INSURANCE 100.40.4105.61615 $245 $188 $213 $224 5.1%
AUTO ALLOWANCE 100.40.4105.61625 $1,089 $0 N/A
SHOE ALLOWANCE 100.40.4105.61630 $0 $78 $78 $78 -0.6%
IMRF 100.40.4105.61710 $14,283 $9,755 $8,818 $14,205 61.1%
SOCIAL SECURITY 100.40.4105.61725 $17,506 $15,808 $16,983 $17,900 5.4%
MEDICARE 100.40.4105.61730 $4,322 $3,922 $4,395 $4,630 5.3%
ENGINEERING SERVICES 100.40.4105.62145 $750 $0 N/A
ADVERTISING 100.40.4105.62205 $140 $0 N/A
PRINTING 100.40.4105.62210 $1,787 $0 N/A
TRAINING & TRAVEL 100.40.4105.62295 $55 $9,643 $10,000 $10,000 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 100.40.4105.62305 $1,000,000 $999,996 $1,300,000 $1,300,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 213
RENTAL OF AUTO
REPLACEMENT 100.40.4105.62309 $70,000 $240,000 $240,000 $240,000 0%
MEMBERSHIP DUES 100.40.4105.62360 $503 $1,493 $6,500 $6,500 0%
NATURAL GAS 100.40.4105.64015 $30,687 $12,263 N/A
TELECOMMUNICATIONS -
WIRELESS 100.40.4105.64540 $21,190 $19,071 N/A
CLOTHING 100.40.4105.65020 $53,382 $58,460 $90,000 $90,000 0%
FOOD 100.40.4105.65025 $47 $2,937 $1,000 $1,000 0%
MINOR EQUIPMENT & TOOLS 100.40.4105.65085 $0 $14 $500 $500 0%
SAFETY EQUIPMENT 100.40.4105.65090 $1,678 $1,506 $2,000 $2,000 0%
OFFICE SUPPLIES 100.40.4105.65095 $1,636 $635 $1,500 $1,500 0%
TRAFFIC CONTROL SUPPLI 100.40.4105.65115 -$30 $0 N/A
OTHER COMMODITIES 100.40.4105.65125 $0 $0 $1,300 $1,300 0%
FURNITURE / FIXTURES /
EQUIPMENT 100.40.4105.65503 $20,274 $0 $30,000 $10,000 -66.7%
OTHER IMPROVEMENTS 100.40.4105.65515 $0 $0 $3,000 $1,500 -50%
OFFICE MACH. & EQUIP.100.40.4105.65620 $0 $0 $20,000 $5,000 -75%
TRANSFER TO INSURANCE -
RISK 100.40.4105.66030 $1,200,000 $1,260,000 $1,298,000 $1,298,000 0%
CONTINGENCIES 100.40.4105.68205 $30 $677 $1,000 N/A
Total Public Works Agency
Admin:$2,759,686 $2,938,466 $3,365,889 $3,355,754 -0.3%
Environmental Services
REGULAR PAY 100.40.4300.61010 $86,921 $105,493 N/A
HEALTH INSURANCE 100.40.4300.61510 $6,586 $7,473 N/A
VISION INSURANCE 100.40.4300.61513 $35 $38 N/A
LIFE INSURANCE 100.40.4300.61615 $119 $88 N/A
SHOE ALLOWANCE 100.40.4300.61630 $0 $155 N/A
IMRF 100.40.4300.61710 $4,023 $3,617 N/A
SOCIAL SECURITY 100.40.4300.61725 $5,331 $6,475 N/A
MEDICARE 100.40.4300.61730 $1,247 $1,514 N/A
TRAINING & TRAVEL 100.40.4300.62295 $2,458 $4,326 N/A
POSTAGE 100.40.4300.62315 $71 $44 N/A
MEMBERSHIP DUES 100.40.4300.62360 $1,495 $764 N/A
RENTALS 100.40.4300.62375 $2,800 $2,800 N/A
TELECOMMUNICATIONS 100.40.4300.64505 $13,047 $0 N/A
AGRI/BOTANICAL SUPPLIES 100.40.4300.65005 $448 N/A
CLOTHING 100.40.4300.65020 $1,772 $244 N/A
MINOR EQUIPMENT & TOOLS 100.40.4300.65085 $5,063 $26,325 N/A
SAFETY EQUIPMENT 100.40.4300.65090 $429 $0 N/A
OFFICE SUPPLIES 100.40.4300.65095 $575 $241 N/A
Total Environmental Services:$131,972 $160,045 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 214
Recycling And Environmental
Main
REGULAR PAY 100.40.4310.61010 $452,600 $471,030 $508,006 $511,083 0.6%
OVERTIME PAY 100.40.4310.61110 $20,855 $34,884 $20,000 $30,000 50%
TERMINATION PAYOUTS 100.40.4310.61415 $0 $19,962 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4310.61420 $1,754 $1,467 N/A
HEALTH INSURANCE 100.40.4310.61510 $77,911 $80,935 $86,557 $90,745 4.8%
VISION INSURANCE 100.40.4310.61513 $224 $179 $152 $226 48.9%
LIFE INSURANCE 100.40.4310.61615 $208 $127 $142 $175 23.5%
SHOE ALLOWANCE 100.40.4310.61630 $1,800 $1,800 $1,800 $2,100 16.7%
IMRF 100.40.4310.61710 $22,155 $17,596 $14,783 $22,395 51.5%
SOCIAL SECURITY 100.40.4310.61725 $28,482 $31,711 $31,608 $31,818 0.7%
MEDICARE 100.40.4310.61730 $6,661 $7,416 $7,392 $7,442 0.7%
OFFICE SUPPLIES 100.40.4310.65095 $18 $0 N/A
TRANSFER TO SOLID WASTE 100.40.4310.69520 $1,000,000 $0 N/A
Total Recycling And
Environmental Main:$1,612,669 $667,107 $670,439 $695,984 3.8%
Forestry
REGULAR PAY 100.40.4320.61010 $1,035,403 $1,117,715 $1,380,720 $1,359,780 -1.5%
PERMANENT PART-TIME 100.40.4320.61050 $0 $6,566 N/A
SEASONAL EMPLOYEES 100.40.4320.61060 $15,030 $15,836 $36,000 $44,000 22.2%
OVERTIME PAY 100.40.4320.61110 $70,004 $41,849 $75,000 $75,000 0%
TERMINATION PAYOUTS 100.40.4320.61415 $14,751 $25,529 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4320.61420 $962 $0 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.40.4320.61430 $15,229 $0 N/A
HEALTH INSURANCE 100.40.4320.61510 $199,848 $206,335 $294,958 $265,979 -9.8%
VISION INSURANCE 100.40.4320.61513 $517 $411 $444 $260 -41.4%
LIFE INSURANCE 100.40.4320.61615 $575 $362 $449 $250 -44.3%
SHOE ALLOWANCE 100.40.4320.61630 $4,200 $3,755 $3,755 $3,500 -6.8%
IMRF 100.40.4320.61710 $52,753 $39,935 $40,181 $60,096 49.6%
SOCIAL SECURITY 100.40.4320.61725 $68,631 $72,181 $85,838 $84,524 -1.5%
MEDICARE 100.40.4320.61730 $16,051 $16,881 $20,076 $19,768 -1.5%
PARK MNTNCE & FURNITURE
RPLCMN 100.40.4320.62199 $100 N/A
OTHER EQMT MAINTENANCE 100.40.4320.62245 $105 $0 N/A
TREE SERVICES 100.40.4320.62385 $117,524 $116,020 $125,000 $150,000 20%
DED INOCULATION 100.40.4320.62496 $27,573 $43,718 $38,000 $43,000 13.2%
INOCULATION FUNDING 100.40.4320.62497 $0 $679,346 N/A
AGRI/BOTANICAL SUPPLIES 100.40.4320.65005 $104,530 $109,091 $175,000 $140,000 -20%
MATER. TO MAINT. IMP.100.40.4320.65055 $1,391 $321 $3,000 $3,000 0%
OFFICE/OTHER EQT MTN MATL 100.40.4320.65070 $2,212 $32 N/A
MEDICAL & LAB SUPPLIES 100.40.4320.65075 $575 $0 $500 $500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 215
MINOR EQUIPMENT & TOOLS 100.40.4320.65085 $11,516 $5,749 $12,000 $12,000 0%
SAFETY EQUIPMENT 100.40.4320.65090 $8,464 $1,869 $10,000 $10,000 0%
FITNESS INCENTIVE 100.40.4320.65141 $500 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.40.4320.66049 $3,419 N/A
Total Forestry:$1,767,844 $2,507,519 $2,300,920 $2,271,657 -1.3%
Greenways
REGULAR PAY 100.40.4330.61010 $1,063,962 $1,175,239 $1,343,116 $1,383,727 3%
SEASONAL EMPLOYEES 100.40.4330.61060 $32,850 $54,365 $57,000 $66,000 15.8%
OVERTIME PAY 100.40.4330.61110 $35,823 $18,461 $35,000 $35,000 0%
TERMINATION PAYOUTS 100.40.4330.61415 $12,175 $510 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.40.4330.61430 $374 $0 N/A
HEALTH INSURANCE 100.40.4330.61510 $207,797 $232,902 $291,381 $291,162 -0.1%
VISION INSURANCE 100.40.4330.61513 $472 $404 $408 $370 -9.3%
LIFE INSURANCE 100.40.4330.61615 $652 $420 $467 $477 2.2%
SHOE ALLOWANCE 100.40.4330.61630 $3,600 $3,600 $3,600 $4,355 21%
IMRF 100.40.4330.61710 $51,760 $40,847 $39,086 $61,085 56.3%
SOCIAL SECURITY 100.40.4330.61725 $68,625 $74,869 $83,497 $86,061 3.1%
MEDICARE 100.40.4330.61730 $16,049 $17,510 $19,528 $20,128 3.1%
LANDSCAPE MAINTENANCE
SERVICES 100.40.4330.62195 $185,909 $190,122 $215,000 $230,000 7%
PARK MNTNCE & FURNITURE
RPLCMN 100.40.4330.62199 $39,534 $33,032 $55,000 $40,000 -27.3%
TRAINING & TRAVEL 100.40.4330.62295 $525 $380 N/A
POSTAGE 100.40.4330.62315 $0 $16 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.40.4330.62509 $0 $5,152 N/A
AGRI/BOTANICAL SUPPLIES 100.40.4330.65005 $28,866 $30,169 $32,000 $32,000 0%
FOOD 100.40.4330.65025 $4 $0 N/A
MATER. TO MAINT. IMP.100.40.4330.65055 $7,109 $11,787 $12,000 $12,000 0%
OFFICE/OTHER EQT MTN MATL 100.40.4330.65070 $18,025 $20,859 $20,000 $20,000 0%
MINOR EQUIPMENT & TOOLS 100.40.4330.65085 $4,679 $8,869 $7,000 $7,000 0%
SAFETY EQUIPMENT 100.40.4330.65090 $0 $1,079 $3,500 $3,500 0%
FITNESS INCENTIVE 100.40.4330.65141 $1,200 $3,000 N/A
AUTOMOTIVE EQUIPMENT 100.40.4330.65550 $26,000 $0 $60,000 $60,000 0%
FURNITURE & FIXTURES 100.40.4330.65625 $11,125 $9,048 $5,000 $5,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.40.4330.66049 $2,901 $15,147 N/A
Total Greenways:$1,820,016 $1,947,786 $2,282,584 $2,357,865 3.3%
Capital Planning & Engineering
REGULAR PAY 100.40.4400.61010 $80,102 $90,341 $206,823 $283,812 37.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 216
SEASONAL EMPLOYEES 100.40.4400.61060 $23,804 $22,518 $96,000 $55,000 -42.7%
OVERTIME PAY 100.40.4400.61110 $166 $0 $5,000 $1,500 -70%
HEALTH INSURANCE 100.40.4400.61510 $10,878 $12,278 $37,727 $20,057 -46.8%
VISION INSURANCE 100.40.4400.61513 $0 $38 N/A
LIFE INSURANCE 100.40.4400.61615 $107 $73 $80 $238 197.8%
AUTO ALLOWANCE 100.40.4400.61625 $675 $675 $675 $1,575 133.3%
IMRF 100.40.4400.61710 $3,725 $3,094 $6,019 $8,152 35.4%
SOCIAL SECURITY 100.40.4400.61725 $6,053 $6,421 $11,840 $15,680 32.4%
MEDICARE 100.40.4400.61730 $1,489 $1,615 $3,009 $4,139 37.6%
ADVERTISING 100.40.4400.62205 $38 $0 N/A
PRINTING 100.40.4400.62210 $4,022 $1,813 $10,000 $5,000 -50%
OFFICE EQUIPMENT MAINT 100.40.4400.62235 $810 $634 $3,500 $3,500 0%
OTHER EQMT MAINTENANCE 100.40.4400.62245 $0 $0 $200 $200 0%
TRAINING & TRAVEL 100.40.4400.62295 $1,938 $7,040 $6,500 $6,500 0%
POSTAGE 100.40.4400.62315 $64 $64 $250 $250 0%
IT COMPUTER SOFTWARE 100.40.4400.62340 $9,933 $4,515 $11,000 $11,000 0%
MEMBERSHIP DUES 100.40.4400.62360 $616 $1,837 $2,000 $2,000 0%
PLUMB, ELEC, PLAN REVEIW
SERV 100.40.4400.62464 $85,868 $29,641 N/A
TELECOMMUNICATIONS 100.40.4400.64505 $4,359 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.40.4400.65010 $3,155 $299 $22,000 $20,000 -9.1%
CLOTHING 100.40.4400.65020 $0 $356 $2,500 $2,500 0%
FOOD 100.40.4400.65025 $613 $756 N/A
MINOR EQUIPMENT & TOOLS 100.40.4400.65085 $2,623 $4,484 $68,000 $60,000 -11.8%
SAFETY EQUIPMENT 100.40.4400.65090 $395 $572 $550 $550 0%
OFFICE SUPPLIES 100.40.4400.65095 $1,283 $1,879 $2,000 $2,000 0%
PHOTO/DRAFTING SUPPLIE 100.40.4400.65105 $0 $0 $750 $750 0%
CONTINGENCIES 100.40.4400.68205 $82 N/A
Total Capital Planning &
Engineering:$242,715 $190,986 $496,422 $504,441 1.6%
Streets And Right Of Way
REGULAR PAY 100.40.4410.61010 $599,860 $700,328 $936,230 $937,091 0.1%
OVERTIME PAY 100.40.4410.61110 $3,361 $3,324 $5,000 $5,000 0%
TERMINATION PAYOUTS 100.40.4410.61415 $31,514 $4,961 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4410.61420 $2,198 $673 N/A
COMP / VACATION PAYOUTS 100.40.4410.61430 $2,849 $3,591 N/A
HEALTH INSURANCE 100.40.4410.61510 $90,845 $90,089 $141,381 $129,522 -8.4%
VISION INSURANCE 100.40.4410.61513 $96 $54 $55 N/A
LIFE INSURANCE 100.40.4410.61615 $463 $355 $403 $364 -9.7%
AUTO ALLOWANCE 100.40.4410.61625 $1,350 $2,100 $2,250 $2,250 0%
CELL PHONE ALLOWANCE 100.40.4410.61626 $936 $756 $1,008 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 217
SHOE ALLOWANCE 100.40.4410.61630 $1,430 $1,435 $1,435 $933 -35%
IMRF 100.40.4410.61710 $29,257 $24,205 $27,245 $37,350 37.1%
SOCIAL SECURITY 100.40.4410.61725 $38,530 $43,211 $58,338 $58,297 -0.1%
MEDICARE 100.40.4410.61730 $9,011 $10,106 $13,644 $13,635 -0.1%
CONSULTING SERVICES 100.40.4410.62185 $107,354 $50,000 N/A
Total Streets And Right Of Way:$811,699 $992,542 $1,186,990 $1,234,442 4%
Transportation
REGULAR PAY 100.40.4420.61010 $173,528 $190,294 $204,542 $213,930 4.6%
OVERTIME PAY 100.40.4420.61110 $303 $988 $1,500 $1,500 0%
ANNUAL SICK LEAVE PAYOUT 100.40.4420.61420 $465 $465 N/A
HEALTH INSURANCE 100.40.4420.61510 $32,493 $36,815 $38,022 $39,542 4%
LIFE INSURANCE 100.40.4420.61615 $179 $120 $132 $140 5.5%
AUTO ALLOWANCE 100.40.4420.61625 $900 $900 $900 $900 0%
CELL PHONE ALLOWANCE 100.40.4420.61626 $504 $378 $504 N/A
SHOE ALLOWANCE 100.40.4420.61630 $150 $305 $305 $330 8.2%
IMRF 100.40.4420.61710 $8,111 $6,566 $5,953 $9,520 59.9%
SOCIAL SECURITY 100.40.4420.61725 $10,494 $11,539 $12,788 $13,340 4.3%
MEDICARE 100.40.4420.61730 $2,454 $2,699 $2,991 $3,120 4.3%
Total Transportation:$229,583 $251,070 $267,638 $282,322 5.5%
Parks And Facilities
REGULAR PAY 100.40.4430.61010 $271,827 $192,933 $418,611 $451,850 7.9%
SEASONAL EMPLOYEES 100.40.4430.61060 $0 $27,914 N/A
TERMINATION PAYOUTS 100.40.4430.61415 $18,646 $1,927 N/A
HEALTH INSURANCE 100.40.4430.61510 $53,798 $36,532 $85,383 $52,408 -38.6%
VISION INSURANCE 100.40.4430.61513 $56 $56 $56 $56 0%
LIFE INSURANCE 100.40.4430.61615 $364 $161 $176 $186 5.7%
AUTO ALLOWANCE 100.40.4430.61625 $900 $1,238 $1,350 $1,350 0%
CELL PHONE ALLOWANCE 100.40.4430.61626 $504 $639 $684 $684 0%
SHOE ALLOWANCE 100.40.4430.61630 $0 $0 $78 N/A
IMRF 100.40.4430.61710 $12,689 $7,323 $12,182 $17,349 42.4%
SOCIAL SECURITY 100.40.4430.61725 $17,316 $13,441 $26,080 $28,146 7.9%
MEDICARE 100.40.4430.61730 $4,050 $3,144 $6,099 $6,583 7.9%
Total Parks And Facilities:$380,149 $285,305 $550,621 $558,689 1.5%
Infrastructure Maintenance
REGULAR PAY 100.40.4500.61010 $168,740 $154,911 $513,648 $700,550 36.4%
JOB TRAINING PROGRAM 100.40.4500.61072 $0 $0 $28,000 $60,760 117%
OVERTIME PAY 100.40.4500.61110 $962 $637 N/A
HEALTH INSURANCE 100.40.4500.61510 $7,576 $4,912 $50,741 $64,255 26.6%
VISION INSURANCE 100.40.4500.61513 $31 $28 $160 $307 92.2%
LIFE INSURANCE 100.40.4500.61615 $197 $75 $295 $401 35.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 218
SHOE ALLOWANCE 100.40.4500.61630 $271 $155 $426 $582 36.5%
IMRF 100.40.4500.61710 $7,986 $5,304 $14,947 $26,588 77.9%
SOCIAL SECURITY 100.40.4500.61725 $10,359 $9,545 $31,157 $42,722 37.1%
MEDICARE 100.40.4500.61730 $2,423 $2,232 $7,455 $10,167 36.4%
OFFICE EQUIPMENT MAINT 100.40.4500.62235 $0 $0 $400 N/A
OTHER EQMT MAINTENANCE 100.40.4500.62245 $2,032 $25 $2,000 $2,000 0%
TRAINING & TRAVEL 100.40.4500.62295 $9,088 $7,604 $20,000 $20,000 0%
POSTAGE 100.40.4500.62315 $0 $0 $1,000 N/A
MEMBERSHIP DUES 100.40.4500.62360 $445 $882 $3,000 $3,000 0%
RENTALS 100.40.4500.62375 $0 $0 $2,810 N/A
TELECOMMUNICATIONS 100.40.4500.64505 $6,010 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.40.4500.65010 $0 $0 $300 $300 0%
CLOTHING 100.40.4500.65020 $1,219 $776 $1,500 $2,000 33.3%
FOOD 100.40.4500.65025 $161 $539 $1,250 N/A
MATER. TO MAINT. IMP.100.40.4500.65055 $0 $0 $1,750 N/A
MINOR EQUIPMENT & TOOLS 100.40.4500.65085 $4,628 $1,602 $47,800 $30,000 -37.2%
SAFETY EQUIPMENT 100.40.4500.65090 $2,882 $30 $6,300 $6,300 0%
OFFICE SUPPLIES 100.40.4500.65095 $4,116 $1,338 $3,250 $2,000 -38.5%
IT COMPUTER HARDWARE 100.40.4500.65555 $2,876 $2,134 $3,000 $3,000 0%
FURNITURE & FIXTURES 100.40.4500.65625 $430 $0 $2,000 $2,000 0%
Total Infrastructure Maintenance:$232,433 $192,729 $741,939 $978,181 31.8%
Street Maintenance
REGULAR PAY 100.40.4510.61010 $1,216,685 $1,546,366 $1,452,865 $1,518,062 4.5%
PERMANENT PART-TIME 100.40.4510.61050 $583 $297 N/A
SEASONAL EMPLOYEES 100.40.4510.61060 $0 $0 $10,000 $22,000 120%
OVERTIME PAY 100.40.4510.61110 $32,673 $36,189 $35,000 $42,000 20%
TERMINATION PAYOUTS 100.40.4510.61415 $2,712 $14,734 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4510.61420 $1,890 $1,890 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.40.4510.61430 $10,997 $0 N/A
HEALTH INSURANCE 100.40.4510.61510 $216,847 $253,224 $274,375 $280,438 2.2%
VISION INSURANCE 100.40.4510.61513 $722 $868 $781 $669 -14.4%
LIFE INSURANCE 100.40.4510.61615 $661 $513 $438 $453 3.5%
SHOE ALLOWANCE 100.40.4510.61630 $4,055 $4,471 $4,356 $5,055 16.1%
IMRF 100.40.4510.61710 $58,525 $54,597 $42,280 $67,012 58.5%
SOCIAL SECURITY 100.40.4510.61725 $75,115 $96,343 $90,348 $94,434 4.5%
MEDICARE 100.40.4510.61730 $17,567 $22,532 $21,130 $22,086 4.5%
ADVERTISING 100.40.4510.62205 $0 $36 N/A
TRAINING & TRAVEL 100.40.4510.62295 $34 $110 N/A
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
100.40.4510.62415 $250 $2,429 $5,000 $1,000 -80%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 219
TOWING AND BOOTING
CONTRACTS 100.40.4510.62451 $85 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.40.4510.62509 $932,357 $0 $3,000 $3,000 0%
MATER. TO MAINT. IMP.100.40.4510.65055 $50,194 $60,524 $75,000 $75,000 0%
OFFICE/OTHER EQT MTN MATL 100.40.4510.65070 $0 $240 N/A
MINOR EQUIPMENT & TOOLS 100.40.4510.65085 $20,193 $16,564 $20,000 $20,000 0%
SAFETY EQUIPMENT 100.40.4510.65090 $5,013 $8,973 $5,000 $5,000 0%
OFFICE SUPPLIES 100.40.4510.65095 $91 $0 N/A
FITNESS INCENTIVE 100.40.4510.65141 $900 $2,500 N/A
FURNITURE & FIXTURES 100.40.4510.65625 $0 $3,904 $4,500 $1,500 -66.7%
WORKERS COMP TTD PYMTS
(NON SWORN)100.40.4510.66049 $16,939 $15,871 N/A
Total Street Maintenance:$2,665,004 $2,143,260 $2,044,073 $2,157,709 5.6%
Traf. Sig.& St Light Maint
REGULAR PAY 100.40.4520.61010 $663,863 $795,120 $794,715 $814,568 2.5%
OVERTIME PAY 100.40.4520.61110 $35,133 $33,858 $45,000 $40,000 -11.1%
ANNUAL SICK LEAVE PAYOUT 100.40.4520.61420 $1,776 $595 N/A
COMP / VACATION PAYOUTS 100.40.4520.61430 $0 $5,276 N/A
HEALTH INSURANCE 100.40.4520.61510 $147,232 $168,377 $169,861 $134,806 -20.6%
VISION INSURANCE 100.40.4520.61513 $516 $522 $523 $445 -14.9%
LIFE INSURANCE 100.40.4520.61615 $460 $318 $346 $340 -1.7%
SHOE ALLOWANCE 100.40.4520.61630 $1,800 $2,100 $2,100 $2,450 16.7%
IMRF 100.40.4520.61710 $32,578 $28,532 $23,127 $33,465 44.7%
SOCIAL SECURITY 100.40.4520.61725 $41,832 $50,024 $49,403 $50,656 2.5%
MEDICARE 100.40.4520.61730 $9,783 $11,699 $11,554 $11,847 2.5%
FESTIVAL LIGHTING 100.40.4520.64008 $1,935 $2,678 $5,000 $5,000 0%
MATER. TO MAINT. IMP.100.40.4520.65055 $219 $0 N/A
OFFICE/OTHER EQT MTN MATL 100.40.4520.65070 $70,139 $107,969 $100,000 $100,000 0%
MINOR EQUIPMENT & TOOLS 100.40.4520.65085 $2,729 $3,704 $3,000 $3,000 0%
TRAFFIC CONTROL SUPPLI 100.40.4520.65115 $66,776 $69,493 $68,000 $68,000 0%
Total Traf. Sig.& St Light Maint:$1,076,770 $1,280,266 $1,272,629 $1,264,577 -0.6%
Maint-Snow & Ice
REGULAR PAY 100.40.4550.61010 $7 $128 N/A
OVERTIME PAY 100.40.4550.61110 $26,732 $0 $100,000 $100,000 0%
SNOW OT 100.40.4550.61114 $283,906 $171,947 $325,000 $325,000 0%
SNOW OT ADMIN SERV 100.40.4550.61115 $40,807 $11,500 $100,000 $100,000 0%
HEALTH INSURANCE 100.40.4550.61510 $48,689 $32,360 N/A
VISION INSURANCE 100.40.4550.61513 $96 $24 N/A
LIFE INSURANCE 100.40.4550.61615 $141 $34 N/A
INTEREST EXPENSE 100.40.4550.61655 $29 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 220
IMRF 100.40.4550.61710 $12,600 $7,164 N/A
SOCIAL SECURITY 100.40.4550.61725 $19,802 $11,100 N/A
MEDICARE 100.40.4550.61730 $4,948 $2,596 N/A
RENTALS 100.40.4550.62375 $12,000 $12,000 $40,000 $40,000 0%
TOWING AND BOOTING
CONTRACTS 100.40.4550.62451 $83,275 $7,920 $80,000 $80,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4550.62509 $10,250 $12,453 $18,000 $18,000 0%
FOOD 100.40.4550.65025 $474 $192 $750 $1,250 66.7%
MINOR EQUIPMENT & TOOLS 100.40.4550.65085 $23,609 $15,219 $25,000 $25,000 0%
Total Maint-Snow & Ice:$567,335 $284,665 $688,750 $689,250 0.1%
Total Public Works Agency:$14,297,876 $13,841,746 $15,868,893 $16,350,871 3%
Total Expenditures:$14,297,876 $13,841,746 $15,868,893 $16,350,871 3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 221
Public Safety Pension Transfers
In July 2023, the Evanston City Council approved Resolution 45-R-23, adopting a public safety pension policy for the City of
Evanston. The goal of this policy to achieve full funding by 2040 and that on an annual basis 100% or more of the actuarially
determined contribution is contributed to the Public Safety Pension Plans. The City Council also approved that a 6.5%
assumed rate of return on investments be used in determining the required contribution. According to the policy, sources of
pension contributions come from any one or more of the following:
1. A Pension Property Tax levy at the same level as the prior year adjusted for allocated ppr per item 2 below.
2. The maximum allowable PPRT allocation.
3. Additional unrestricted revenues net of expenses available in the General Fund.
4. An increase to the Pension Property Tax levy.
5. A portion of any unrestricted proceeds from asset sales or any non-recurring revenue sources.
The full pension policy is on the City's website .
Revenues Summary
19,990,105 $0
(0.00% vs. prior year)
Public Safety Pension Transfers Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
City of Evanston | Budget Book 2025 Page 222
Expenditures Summary
The $29,596,344 in Public Safety Pension Transfers includes Property Taxes, PPRT, and General Fund reserves in accordance
with Resolution 45-R-23.
29,596,344 $4,026,160
(15.75% vs. prior year)
Public Safety Pension Transfers Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
$35M
Revenue Detail
Revenue
Non-Departmental
Public Safety Pension
Transfers
PENSION PROPERTY
TAX 100.99.9989.51017 $20,507,793 $20,466,167 $19,990,105 $19,990,105 0%
PENSION PPRT 100.99.9989.51606 $605,000 $605,000 N/A
Total Public Safety
Pension Transfers:$21,112,793 $21,071,167 $19,990,105 $19,990,105 0%
Total Non-Departmental:$21,112,793 $21,071,167 $19,990,105 $19,990,105 0%
Total Revenue:$21,112,793 $21,071,167 $19,990,105 $19,990,105 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 223
Expenditure Detail
Expenditures
Non-Departmental
Public Safety Pension
Transfers
INTERDEPT
TRANSFER PENSIONS 100.99.9989.62675 $21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7%
Total Public Safety
Pension Transfers:$21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7%
Total Non-Departmental:$21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7%
Total Expenditures:$21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 224
Vacancy Adjustment
The adopted budget includes a 6% vacancy adjustment in the General Fund based on current staf ng levels. This
assumes a lengthy hiring process for all new positions and existing vacancies, resulting in a potential net savings of
$5.3 million for the General Fund. The FY 2024 budget included a 4% vacancy rate and the City currently has a vacancy
rate of approximately 6.5%.
Expenditures Summary
- 5,335,195 -$1,629,979
(43.99% vs. prior year)
Vacancy Adjustment Budget vs. Actual
FY2024 FY2025
$-6000000
$-5000000
$-4000000
$-3000000
$-2000000
$-1000000
$0
Expenditures by Expense Type
Expense Objects
Salary and Benefits
SALARY ADJUSTMENTS 100.99.9988.61001 -$3,705,216.00 -$5,335,195.00 44%
Total Salary and Benefits:-$3,705,216.00 -$5,335,195.00 44%
Total Expense Objects:-$3,705,216.00 -$5,335,195.00 44%
Name Account ID FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted Budget
vs. FY2025 Budgeted (%
Change)
City of Evanston | Budget Book 2025 Page 225
ALL FUNDS
City of Evanston | Budget Book 2025 Page 226
All Funds
Summary
This page shows a summary of all funds in the City's budget. Individual fund
summaries can be found in the "All Funds" menu above.
Summary
The total adopted budget for FY 2025 includes revenues (excluding operating transfers and use of fund balance) of
$317.3 million and expenditures (excluding operating transfers) of $338.7 million. This is the total expense for all funds,
except for the Evanston Police and Fire Pension Funds which are established and controlled by separate pension
boards. The difference between revenues and expenses is largely a drawdown of reserves and use of funds from bond
issuances for capital projects.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$100M
$200M
$300M
$400M
$500M
City of Evanston | Budget Book 2025 Page 227
Fund Balance Projections
The table below provides projected fund balances for all funds. This uses the projected ending fund balances for FY 2024 and
the adopted FY 2025 budget to project the fund balances for the end of FY 2025.
FY 2023
Audited
Ending
Fund
Balance
(12/31/23)
FY 2024
Projected
Ending
Fund
Balance
(12/31/24)*
FY 2025
Budgeted
Revenues
FY 2025
Budgeted
Expenses Net
FY 2025
Budgeted
Ending
Fund
Balance
GENERAL FUND 49,066,472 52,262,695 140,227,985 151,278,402 (11,050,417)41,212,278
HUMAN SERVICES FUND 2,389,010 2,300,000 4,011,000 6,360,977 (2,349,977)(49,977)
SPECIAL REVENUE FUNDS
American Rescue Plan 2,034,971 2,034,971 18,062,975 18,062,975 -2,034,971
General Assistance Fund 1,294,843 1,294,843 778,500 1,342,920 (564,420)730,423
Reparations Fund 1,554,076 78,191 1,302,500 1,301,000 1,500 79,691
Sustainability Fund 787,299 1,164,362 1,572,000 1,706,513 (134,513)1,029,849
Good Neighbor Fund 188,325 209,506 3,000,000 3,164,000 (164,000)45,506
Motor Fuel Tax Fund 6,284,204 6,850,808 3,350,000 6,359,650 (3,009,650)3,841,158
Emergency Telephone (E911) Fund 1,560,774 1,400,000 1,465,000 1,862,841 (397,841)1,002,159
Foreign Fire Insurance Fund
CDBG Fund 59,323 -2,616,400 3,788,998 (1,172,598)(1,172,598)
CDBG Loan Fund 390,964 -306,565 306,565 --
Neighborhood Improvement Fund 22,885 23,443 ---23,443
HOME Fund 7,853 -2,281,619 2,275,912 5,707 5,707
Affordable Housing Fund 2,770,626 4,264,966 1,220,000 2,362,480 (1,142,480)3,122,486
LIBRARY FUNDS
Library Fund 4,826,772 7,200,000 9,463,097 10,007,246 (544,149)6,655,851
Library Debt Service Fund 2,781 2,781 576,946 576,946 -2,781
Library Capital Improvement Fund (488,514)(646,314)1,900,000 1,900,000 -(646,314)
DEBT SERVICE FUND 2,905,036 3,000,000 14,598,640 15,988,861 (1,390,221)1,609,779
TIF & SSA FUNDS
Howard-Ridge TIF Fund 1,836,834 1,960,019 1,348,000 857,413 490,587 2,450,606
West Evanston TIF Fund 2,217,034 3,045,070 2,217,000 2,823,340 (606,340)2,438,730
Dempster-Dodge TIF Fund 648,257 1,002,294 491,000 205,343 285,657 1,287,951
Chicago-Main TIF 222,045 984,818 1,305,000 1,158,000 147,000 1,131,818
Five Fifths TIF (137,389)650,209 1,478,000 1,224,370 253,630 903,839
Special Service Area (SSA) #6 34,225 34,225 221,250 220,000 1,250 35,475
Special Service Area (SSA) #7 14,336 14,336 142,200 140,000 2,200 16,536
Special Service Area (SSA) #8 7,154 7,154 60,200 60,200 -7,154
Special Service Area (SSA) #9 13,251 13,251 642,145 642,145 -13,251
Special Service Area (SSA) #10 --92,624 90,000 2,624 2,624
CAPITAL PROJECT FUNDS
Capital Improvements Fund (8,173,410)(3,500,000)26,327,000 26,222,000 105,000 (3,395,000)
Crown Construction Fund 4,804,107 5,172,212 1,010,000 788,429 221,571 5,393,783
Crown Community Center Maintenance 665,041 820,000 175,000 175,000 -820,000
City of Evanston | Budget Book 2025 Page 228
Special Assessment Fund 563,058 1,346,188 220,000 1,880,681 (1,660,681)(314,493)
ENTERPRISE FUNDS
Parking System Fund 2,535,070 2,900,000 9,858,900 11,883,699 (2,024,799)875,201
Sewer Fund 8,587,274 10,800,000 8,161,000 10,483,001 (2,322,001)8,477,999
Solid Waste Fund 2,931,152 3,500,000 6,710,350 6,925,058 (214,708)3,285,292
Water Fund 5,431,051 13,000,000 64,543,335 68,788,582 (4,245,247)8,754,753
INTERNAL SERVICE FUNDS
Fleet Services Fund^1,381,521 1,500,000 4,261,140 4,204,265 56,875 1,556,875
Equipment Replacement Fund^3,449,978 5,000,000 2,426,885 5,496,912 (3,070,027)1,929,973
Insurance Fund^3,290,132 3,850,000 23,241,654 22,373,693 867,961 4,717,961
*As of December 4, 2023.
^Cash Basis
Below is a list of funds that are budgeted to be +/- 10% by the end of the Fiscal Year:
General Fund
The fund balance is expected to decrease by 21%. As part of the FY 2025 Budget Planning Process, City Council approved
a $11.1M budget de cit in the General Fund to draw down on excess reserves in the fund. The primary driver for this
budgeted de cit is the cost of increased wages and meeting public safety pension obligations for 100% funding by 2040.
Human Services Fund
The fund balance is expected to decrease by 102%. The decrease is part of a planned draw-down of built up reserves to
support the community grants program, the Mayor's Summer Youth Program, and the Crisis Alternative Response (CARE)
program. The City will use FY 2025 to nd revenues sources to balance this fund by FY 2026.
American Rescue Plan Fund
The fund balance is expected to decrease by 95%. The decrease is a result of the planned use of the ARPA dollars as
allocated by City Council for a variety of programs and services.
General Assistance Fund
The fund balance is expected to decrease by 44%. The decrease is caused by a one-time net-neutral change in the
Property Tax levy in the General Fund. The Property Tax Levy was reduced by $300,000 in the GA Fund for FY 2025 and
increased by $300,000 in the General Fund.
Sustainability Fund
The fund balance is expected to decrease by 12%. The decrease is the result of a planned draw-down of reserves to
increase our investment in sustainability programs.
Good Neighbor Fund
The fund balance is expected to decrease by 78%. The decrease is the result of a planned draw-down of the fund balance
for implementing initiatives to support marginalized members of the community.
Motor Fuel Tax Fund
The fund balance is expected to decrease by 44%. The decrease is the result of additional one-time capital expenditures
for repairing roads and sidewalks.
Emergency Telephone (E911) Fund
The fund balance is expected to decrease by 28%. The decrease is the result of a planned draw-down of the fund balance
for one-time capital expenses related to radio and software replacement.
CDBG Fund
The fund balance is expected to decrease by more than 10% in FY 2025. CDBG allocation is subject to federal
appropriation. A $1.1 million CIP project is budgeted but is contingent on allocation amount from the federal government.
Affordable Housing Fund
The fund balance is expected to decrease by 27%. The decrease is a planned draw-down of the fund balance to support
City of Evanston | Budget Book 2025 Page 229
affordable housing projects in FY 2025.
Debt Service Fund
The fund balance is expected to decrease by 46%. The decrease is a planned draw-down on the fund balance to support
the debt service on new GO Bonds issued in 2024, in lieu of raising property taxes in FY 2025 for this debt service.
Howard-Ridge TIF
The fund balance is expected to increase by 25%. The increase is the result of the projected timing of capital projects in FY
2025 and future scal years.
West Evanston TIF
The fund balance is expected to decrease by 20%. The decrease is a planned draw-down of the fund balance for potential
property acquisition.
Dempster-Dodge TIF
The fund balance is expected to increase by 29%. The increase is the result of the projected timing of capital projects in FY
2025 and future scal years.
Chicago-Main TIF
The fund balance is expected to increase by 15%. The increase is a planned budget surplus for future capital investment in
this TIF.
Five-Fifths TIF
The fund balance is expected to increase by 39%. The increase is a planned budget surplus for future capital investment
in this TIF.
Special Service Area (SSA) #7
The fund balance is expected to increase by 15%. The increase is due to higher than budgeted property tax returns. The
full amount of property taxes collected will ultimately be refunded to the SSA as long as it remains active.
Special Assessment Fund
The fund balance is expected to decrease by 123%. The decrease is a planned draw-down of the fund balance for alleyway
improvements.
Parking System Fund
The fund balance is expected to decrease by 70%. The decrease is a planned draw-down on the fund balance for capital
improvements at city owned garages.
Sewer Fund
The fund balance is expected to decrease by 22%. The decrease is the result of a planned draw-down on excess reserves
for vehicles that were budgeted in FY 2024 that won't be delivered until FY 2025.
Water Fund
The fund balance is expected to decrease by 33%. The decrease is the result of a planned drawn-down on excess reserves
for capital projects that received revenue in FY 2024 but will be expensed in FY 2025.
Equipment Replacement Fund:
The fund balance is expected to decrease by 61%. This is an internal service fund supported by the General Fund. The
decrease in fund balance is a result of carry-over costs from vehicles budgeted in past scal years and the acquisition of a
$2.3M re truck that is expected to be delivered in FY 2025.
Insurance Fund
The fund balance is expected to increase by 23%. This is an internal service fund that is supported by the General Fund
and several other funds. The increase in fund balance is as a result of an increase in the internal transfers from other funds
for insurance and worker's comp costs in this fund.
City of Evanston | Budget Book 2025 Page 230
Expenditures by Fund
Expenditures by Fund
General Fund (38.3%)General Fund (38.3%)General Fund (38.3%)
Water Fund (17.4%)Water Fund (17.4%)Water Fund (17.4%)
Capital Improvements Fund (6.6%)Capital Improvements Fund (6.6%)Capital Improvements Fund (6.6%)
Insurance Fund (5.7%)Insurance Fund (5.7%)Insurance Fund (5.7%)
American Rescue Plan (4.6%)American Rescue Plan (4.6%)American Rescue Plan (4.6%)
Debt Service Fund (4%)Debt Service Fund (4%)Debt Service Fund (4%)
Parking System Fund (3%)Parking System Fund (3%)Parking System Fund (3%)
Sewer Fund (2.7%)Sewer Fund (2.7%)Sewer Fund (2.7%)
Library Fund (2.5%)Library Fund (2.5%)Library Fund (2.5%)
Solid Waste Fund (1.8%)Solid Waste Fund (1.8%)Solid Waste Fund (1.8%)
Human Services Fund (1.6%)Human Services Fund (1.6%)Human Services Fund (1.6%)
Motor Fuel Tax Fund (1.6%)Motor Fuel Tax Fund (1.6%)Motor Fuel Tax Fund (1.6%)
Equipment Replacement Fund (1.4%)Equipment Replacement Fund (1.4%)Equipment Replacement Fund (1.4%)
Fleet Services Fund (1.1%)Fleet Services Fund (1.1%)Fleet Services Fund (1.1%)
CDBG Fund (1%)CDBG Fund (1%)CDBG Fund (1%)
Good Neighbor Fund (0.8%)Good Neighbor Fund (0.8%)Good Neighbor Fund (0.8%)
City of Evanston | Budget Book 2025 Page 231
General Fund $116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1%
Human Services Fund $2,562,719 $4,246,737 $5,258,432 $6,360,977 21%
American Rescue Plan $7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1%
General Assistance Fund $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5%
Reparations Fund $272,499 $2,261,405 $3,501,000 $1,301,000 -62.8%
Sustainability Fund $238,368 $567,747 $2,000,488 $1,706,513 -14.7%
Good Neighbor Fund $174,555 $557,887 $3,314,000 $3,164,000 -4.5%
Library Fund $7,863,330 $7,762,567 $9,941,147 $10,007,246 0.7%
Motor Fuel Tax Fund $4,401,563 $2,831,512 $6,620,000 $6,359,650 -3.9%
Emergency Telephone (E911)
Fund $1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8%
Foreign Fire Insurance $238,583 $261,615 $200,000 N/A
Special Service Area (SSA) #9 $593,856 $640,515 $575,000 $642,145 11.7%
CDBG Fund $2,332,271 $2,020,464 $3,115,538 $3,788,998 21.6%
CDBG Loan Fund $17,638 $151,862 $440,000 $306,565 -30.3%
Home Fund $360,412 $104,159 $2,021,202 $2,275,912 12.6%
Affordable Housing Fund $540,780 $487,487 $2,927,538 $2,362,480 -19.3%
Library Debt Service Fund $504,988 $507,913 $574,677 $576,946 0.4%
Debt Service Fund $15,703,413 $15,203,557 $15,466,634 $15,988,861 3.4%
Howard-Ridge TIF Fund $1,889,560 $1,553,879 $478,513 $857,413 79.2%
West Evanston TIF Fund $2,378,521 $2,282,700 $4,407,000 $2,823,340 -35.9%
Dempster-Dodge TIF Fund $181,791 $185,426 $178,857 $205,343 14.8%
Chicago-Main TIF $418,529 $2,722,028 $797,490 $1,158,000 45.2%
Special Service Area (SSA) #6 $221,862 $206,759 $220,000 $220,000 0%
Special Service Area (SSA) #7 $147,094 $144,223 $140,000 $140,000 0%
Special Service Area (SSA) #8 $61,162 $60,632 $60,200 $60,200 0%
Special Service Area (SSA) #10 $90,000 N/A
Five-Fifths Fund $135,901 $920,970 $100,000 $1,224,370 1,124.4%
Library Capital Improvement
Fd $173,737 $1,192,903 $550,000 $1,900,000 245.5%
Capital Improvements Fund $12,574,553 $14,164,514 $25,218,500 $26,222,000 4%
Crown Construction Fund $1,117,055 $1,013,010 $819,178 $788,429 -3.8%
Crown Maintenance Fund $34,951 $0 $175,000 $175,000 0%
Special Assessment Fund $1,036,322 $1,137,031 $878,202 $1,880,681 114.2%
Parking System Fund $11,862,976 $12,888,981 $9,431,364 $11,883,699 26%
Water Fund $30,372,123 $18,907,145 $87,557,403 $68,788,582 -21.4%
Water Depr Imprv &Extension
Fund -$11,417,990 $2,776,160 N/A
Sewer Fund $7,089,513 $7,604,285 $11,406,267 $10,483,001 -8.1%
Solid Waste Fund $5,604,988 $6,191,417 $7,273,783 $6,925,058 -4.8%
Fleet Services Fund $3,506,681 $4,137,721 $4,213,122 $4,204,265 -0.2%
Equipment Replacement Fund $1,514,557 $1,596,799 $3,365,167 $5,496,912 63.3%
Insurance Fund $17,218,850 $19,192,139 $22,994,770 $22,373,693 -2.7%
Total:$248,725,277 $289,703,603 $408,254,820 $395,488,418 -3.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 232
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salary and Benefits (30%)Salary and Benefits (30%)Salary and Benefits (30%)
Capital Outlay (21.9%)Capital Outlay (21.9%)Capital Outlay (21.9%)
Services and Supplies (17.5%)Services and Supplies (17.5%)Services and Supplies (17.5%)
Insurance and Other Chargebacks (14.1%)Insurance and Other Chargebacks (14.1%)Insurance and Other Chargebacks (14.1%)
Debt Service (6.5%)Debt Service (6.5%)Debt Service (6.5%)
Interfund Transfers (5.3%)Interfund Transfers (5.3%)Interfund Transfers (5.3%)
Miscellaneous (3.9%)Miscellaneous (3.9%)Miscellaneous (3.9%)
Community Sponsored Organizations (0.9%)Community Sponsored Organizations (0.9%)Community Sponsored Organizations (0.9%)
Contingencies (0.03%)Contingencies (0.03%)Contingencies (0.03%)
Expense Objects
Salary and Benefits $86,180,032 $103,005,896 $115,234,008 $118,705,458 3%
Services and Supplies $42,451,405 $49,052,066 $67,348,443 $69,031,337 2.5%
Miscellaneous $3,208,842 $5,923,045 $19,592,403 $15,407,092 -21.4%
Capital Outlay $19,719,009 $25,748,034 $107,376,067 $86,526,055 -19.4%
Interfund Transfers $21,704,258 $23,219,313 $20,763,356 $20,870,312 0.5%
Community Sponsored
Organizations $1,597,026 $1,443,543 $789,000 $3,432,000 335%
Insurance and Other
Chargebacks $43,744,422 $51,199,038 $52,533,803 $55,691,398 6%
Debt Service $18,228,574 $17,681,868 $24,490,740 $25,699,766 4.9%
Depreciation Expense $11,853,112 $12,158,017 N/A
Contingencies $38,597 $272,783 $127,000 $125,000 -1.6%
Total Expense Objects:$248,725,277 $289,703,603 $408,254,820 $395,488,418 -3.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 233
Revenues by Source
Projected 2025 Revenues by Source
Other Revenue (25.5%)Other Revenue (25.5%)Other Revenue (25.5%)
Other Taxes (19.7%)Other Taxes (19.7%)Other Taxes (19.7%)
Charges for Services (19.3%)Charges for Services (19.3%)Charges for Services (19.3%)
Property Taxes (18.1%)Property Taxes (18.1%)Property Taxes (18.1%)
Intergovernmental Revenue (5.3%)Intergovernmental Revenue (5.3%)Intergovernmental Revenue (5.3%)
Interfund Transfers (4.4%)Interfund Transfers (4.4%)Interfund Transfers (4.4%)
Licenses, Permits and Fees (2.9%)Licenses, Permits and Fees (2.9%)Licenses, Permits and Fees (2.9%)
Insurance (2.9%)Insurance (2.9%)Insurance (2.9%)
Fines and Forfeitures (1.2%)Fines and Forfeitures (1.2%)Fines and Forfeitures (1.2%)
Interest Income (0.6%)Interest Income (0.6%)Interest Income (0.6%)
Workers Compensation and Liability (0.2%)Workers Compensation and Liability (0.2%)Workers Compensation and Liability (0.2%)
Revenue Source
Property Taxes $61,685,604 $64,012,129 $61,090,201 $64,722,257 5.9%
Other Taxes $74,960,563 $71,770,191 $69,325,000 $70,165,000 1.2%
Licenses, Permits and Fees $10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7%
Charges for Services $59,918,477 $61,886,921 $65,437,774 $68,809,834 5.2%
Fines and Forfeitures $4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7%
Intergovernmental Revenue $21,451,972 $17,403,155 $14,905,949 $18,955,203 27.2%
Other Revenue $16,466,489 $17,398,197 $124,567,540 $90,903,771 -27%
Interest Income $2,167,448 $5,804,573 $825,100 $1,970,100 138.8%
Interfund Transfers $18,210,115 $22,663,027 $14,659,330 $15,603,037 6.4%
Workers Compensation and
Liability $784,445 $1,229,729 $886,000 $886,000 0%
Insurance $8,997,191 $9,506,290 $10,107,586 $10,200,654 0.9%
Library Revenue $105,841 $114,761 $109,394 $82,000 -25%
Total Revenue Source:$279,546,793 $284,152,126 $373,900,324 $356,981,156 -4.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 234
Revenues by Fund
2024 Revenues by Fund
General Fund (42.4%)General Fund (42.4%)General Fund (42.4%)
Water Fund (18.1%)Water Fund (18.1%)Water Fund (18.1%)
Capital Improvements Fund (7.4%)Capital Improvements Fund (7.4%)Capital Improvements Fund (7.4%)
Insurance Fund (6.5%)Insurance Fund (6.5%)Insurance Fund (6.5%)
Debt Service Fund (4.5%)Debt Service Fund (4.5%)Debt Service Fund (4.5%)
Parking System Fund (2.8%)Parking System Fund (2.8%)Parking System Fund (2.8%)
Library Fund (2.7%)Library Fund (2.7%)Library Fund (2.7%)
Sewer Fund (2.3%)Sewer Fund (2.3%)Sewer Fund (2.3%)
Solid Waste Fund (1.9%)Solid Waste Fund (1.9%)Solid Waste Fund (1.9%)
Fleet Services Fund (1.2%)Fleet Services Fund (1.2%)Fleet Services Fund (1.2%)
Human Services Fund (1.1%)Human Services Fund (1.1%)Human Services Fund (1.1%)
Motor Fuel Tax Fund (0.9%)Motor Fuel Tax Fund (0.9%)Motor Fuel Tax Fund (0.9%)
Good Neighbor Fund (0.8%)Good Neighbor Fund (0.8%)Good Neighbor Fund (0.8%)
CDBG Fund (0.7%)CDBG Fund (0.7%)CDBG Fund (0.7%)
City of Evanston | Budget Book 2025 Page 235
American
Rescue Plan
Act (ARPA)
Fund (170)
The American Rescue Plan Act (ARPA) aims to support state, local, territorial and
Tribal governments by providing resources to:
Respond to the COVID-19 pandemic
Address its economic fallout
Lay the foundation for a strong and equitable recovery
The City of Evanston received approximately $43 million in Federal American Rescue
Plan Act funding. Half of the funding was received in 2021, and the second half of the
funding was received in 2022.
Summary
The American Rescue Plan Act (ARPA) Fund is projecting $650,000 in revenues and $16,562,975 in expenses (excluding
$1,500,000 in transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
Revenues by Source
Revenue Source
Intergovernmental
Revenue $7,659,448 $7,434,037 N/A
Other Revenue $0 $35,881 N/A
Interest Income $504,627 $1,467,919 $50,000 $650,000 1,200%
Total Revenue Source:$8,164,075 $8,937,837 $50,000 $650,000 1,200%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 236
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Miscellaneous (46.5%)Miscellaneous (46.5%)Miscellaneous (46.5%)
Services and Supplies (16.5%)Services and Supplies (16.5%)Services and Supplies (16.5%)
Community SponsoredCommunity Sponsored
Organizations (14.1%)Organizations (14.1%)
Community Sponsored
Organizations (14.1%)
Capital Outlay (13.5%)Capital Outlay (13.5%)Capital Outlay (13.5%)
Interfund Transfers (8.3%)Interfund Transfers (8.3%)Interfund Transfers (8.3%)
Salary and Benefits (0.6%)Salary and Benefits (0.6%)Salary and Benefits (0.6%)
Insurance and Other Chargebacks (0.6%)Insurance and Other Chargebacks (0.6%)Insurance and Other Chargebacks (0.6%)
Expense Objects
Salary and Benefits $2,167,682 $437,998 $115,871 N/A
Services and Supplies $259,630 $1,319,255 $3,275,000 $2,977,080 -9.1%
Miscellaneous $681,903 $1,208,948 $10,294,191 $8,396,724 -18.4%
Capital Outlay $546,429 $1,774,354 $10,188,900 $2,431,300 -76.1%
Interfund Transfers $3,900,000 $2,600,000 $1,250,000 $1,500,000 20%
Community Sponsored
Organizations $23,693 $0 $2,542,000 N/A
Insurance and Other
Chargebacks $80,112 $93,482 $100,000 $100,000 0%
Total Expense Objects:$7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Non-Departmental
American Rescue
Plan $8,164,075 $8,937,837 $50,000 $650,000 1,200%
Total Non-
Departmental:$8,164,075 $8,937,837 $50,000 $650,000 1,200%
Total Revenue:$8,164,075 $8,937,837 $50,000 $650,000 1,200%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 237
Line Item Detail - Expenses
Expenditures
Non-Departmental
American Rescue Plan
OTHER PROGRAM COSTS 170.99.1700.62490 $0 $35,084 $3,000,000 N/A
BANK SERVICE CHARGES 170.99.1700.62705 $17 $0 N/A
SUMMER YOUTH
EMPLOYMENT 170.99.1700.63045 $1,251 $0 N/A
FURNITURE & FIXTURES 170.99.1700.65625 $10,562 N/A
UNREALIZED LOSS ON
INVESTMENTS 170.99.1700.68015 -$20,315 $0 N/A
TRANSFER TO PARKING
FUND 170.99.1700.69505 $2,300,000 $1,100,000 N/A
TRANSFER TO EQUIPMENT
REPLACEMENT 170.99.1700.69601 $1,600,000 $1,500,000 $1,250,000 $1,500,000 20%
Total American Rescue Plan:$3,880,954 $2,645,646 $4,250,000 $1,500,000 -64.7%
Community Violence
Intervention
REGULAR PAY 170.99.9912.61010 $139,898 $109,158 N/A
PERMANENT PART-TIME 170.99.9912.61050 $0 $855 N/A
SEASONAL EMPLOYEES 170.99.9912.61060 $59,265 $49,717 N/A
OVERTIME PAY 170.99.9912.61110 $12,308 $3,216 N/A
HEALTH INSURANCE 170.99.9912.61510 $25,800 $18,009 N/A
VISION INSURANCE 170.99.9912.61513 $0 $57 N/A
LIFE INSURANCE 170.99.9912.61615 $129 $92 N/A
IMRF 170.99.9912.61710 $7,345 $3,628 N/A
SOCIAL SECURITY 170.99.9912.61725 $12,112 $10,162 N/A
MEDICARE 170.99.9912.61730 $2,833 $2,324 N/A
OTHER PROGRAM COSTS 170.99.9912.62490 $39,951 $0 N/A
SUMMER YOUTH
EMPLOYMENT 170.99.9912.63045 $0 $1,395 N/A
PUBLIC SERVICE - Curt's
Cafe 170.99.9912.63166 $23,693 $0 N/A
Total Community Violence
Intervention:$323,334 $198,612 N/A
Business District Strategies
OTHER IMPROVEMENTS 170.99.9922.65515 $63,655 $58,845 $130,000 N/A
Total Business District
Strategies:$63,655 $58,845 $130,000 N/A
Guranteed Income Program
OTHER PROGRAM COSTS 170.99.9937.62490 $168,626 $474,997 $17,000 $956,000 5,523.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 238
Total Guranteed Income
Program:$168,626 $474,997 $17,000 $956,000 5,523.5%
Vehicle Lead Service
Rplcmnt
AUTOMOTIVE EQUIPMENT 170.99.9952.65550 $292,014 $18,335 $680,000 $690,000 1.5%
Total Vehicle Lead Service
Rplcmnt:$292,014 $18,335 $680,000 $690,000 1.5%
ARPA Admin
REGULAR PAY 170.99.9971.61010 $9,060 $0 $88,866 N/A
HEALTH INSURANCE 170.99.9971.61510 $16,251 N/A
IMRF 170.99.9971.61710 $3,955 N/A
SOCIAL SECURITY 170.99.9971.61725 $5,510 N/A
MEDICARE 170.99.9971.61730 $1,289 N/A
SERVICE AGREEMENTS/
CONTRACTS 170.99.9971.62509 $28,658 $213,682 $500,000 $350,000 -30%
OTHER CHARGES-
CHARGEBACK 170.99.9971.62740 $80,112 $93,482 $100,000 $100,000 0%
MINOR EQUIPMENT &
TOOLS 170.99.9971.65085 $0 $1,179 N/A
Total ARPA Admin:$117,830 $308,343 $600,000 $565,871 -5.7%
Participatory Budgeting-Nu
OTHER PROGRAM COSTS 170.99.9972.62490 $7,720 $92,308 N/A
OTHER IMPROVEMENTS 170.99.9972.65515 $0 $0 $3,000,000 N/A
Total Participatory
Budgeting-Nu:$7,720 $92,308 $3,000,000 N/A
Lead Service Line
Replacement
OTHER IMPROVEMENTS 170.99.9902.65515 $17,760 $265,239 $1,900,000 $25,000 -98.7%
Total Lead Service Line
Replacement:$17,760 $265,239 $1,900,000 $25,000 -98.7%
Living Room Program
OTHER IMPROVEMENTS 170.99.9911.65515 $0 $0 $900,000 N/A
COMMUNITY SPONSORED
ORGANIZATIONS 170.99.9911.67010 $800,000 N/A
Total Living Room Program:$0 $0 $900,000 $800,000 -11.1%
The Aux Project
OTHER IMPROVEMENTS 170.99.9913.65515 $123,000 $377,079 $665,900 N/A
Total The Aux Project:$123,000 $377,079 $665,900 N/A
The Northlight Theatre
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 239
OTHER IMPROVEMENTS 170.99.9914.65515 $0 $577,959 $2,000,000 $745,000 -62.7%
Total The Northlight
Theatre:$0 $577,959 $2,000,000 $745,000 -62.7%
Streetplus Clean Team
SERVICE AGREEMENTS/
CONTRACTS 170.99.9915.62509 $0 $507,458 N/A
Total Streetplus Clean Team:$0 $507,458 N/A
Workforce Development-
Aspire
REGULAR PAY 170.99.9921.61010 $0 $99,151 N/A
PERMANENT PART-TIME 170.99.9921.61050 $327 N/A
SEASONAL EMPLOYEES 170.99.9921.61060 $18,707 $225,254 $37,080 N/A
OVERTIME PAY 170.99.9921.61110 $0 $5,002 N/A
HEALTH INSURANCE 170.99.9921.61510 $19,998 N/A
LIFE INSURANCE 170.99.9921.61615 $23 N/A
IMRF 170.99.9921.61710 $905 $4,273 N/A
SOCIAL SECURITY 170.99.9921.61725 $1,160 $20,417 N/A
MEDICARE 170.99.9921.61730 $271 $4,509 N/A
OTHER PROGRAM COSTS 170.99.9921.62490 $21,020 N/A
Total Workforce
Development-Aspire:$21,044 $378,956 $58,100 N/A
Rehiring Public Sector Staff
REGULAR PAY 170.99.9923.61010 $1,176,541 $103,211 N/A
PERMANENT PART-TIME 170.99.9923.61050 $4,744 $2,257 N/A
SEASONAL EMPLOYEES 170.99.9923.61060 $12,826 $0 N/A
OVERTIME PAY 170.99.9923.61110 $28,423 $2,703 N/A
HEALTH INSURANCE 170.99.9923.61510 $202,403 $18,663 N/A
LIFE INSURANCE 170.99.9923.61615 $1,109 $71 N/A
CELL PHONE ALLOWANCE 170.99.9923.61626 $570 $30 N/A
IMRF 170.99.9923.61710 $53,188 $2,990 N/A
SOCIAL SECURITY 170.99.9923.61725 $66,021 $5,370 N/A
MEDICARE 170.99.9923.61730 $17,378 $1,501 N/A
Total Rehiring Public Sector
Staff:$1,563,205 $136,795 N/A
One Stop Shop
OTHER IMPROVEMENTS 170.99.9932.65515 $50,000 $75,000 $400,000 $450,000 12.5%
Total One Stop Shop:$50,000 $75,000 $400,000 $450,000 12.5%
Small/Medium Landlord
Assistance
OTHER PROGRAM COSTS 170.99.9933.62490 $0 $124,012 $375,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 240
Total Small/Medium
Landlord Assistance:$0 $124,012 $375,000 N/A
Crosswalk Improvments
OTHER IMPROVEMENTS 170.99.9935.65515 $0 $91,719 $200,000 $208,300 4.2%
Total Crosswalk
Improvments:$0 $91,719 $200,000 $208,300 4.2%
Welcoming Center - Family
Focus
OTHER PROGRAM COSTS 170.99.9936.62490 $0 $137,462 $317,191 $80,000 -74.8%
Total Welcoming Center -
Family Focus:$0 $137,462 $317,191 $80,000 -74.8%
HDOC
SERVICE AGREEMENTS/
CONTRACTS 170.99.9938.62509 $0 $0 $1,500,000 $1,500,000 0%
Total HDOC:$0 $0 $1,500,000 $1,500,000 0%
MCGAW YMCA
OTHER PROGRAM COSTS 170.99.9939.62490 $0 $0 $3,000,000 $1,866,000 -37.8%
Total MCGAW YMCA:$0 $0 $3,000,000 $1,866,000 -37.8%
Family Focus Rehab
OTHER PROGRAM COSTS 170.99.9940.62490 $0 $274,700 $3,000,000 $2,148,300 -28.4%
Total Family Focus Rehab:$0 $274,700 $3,000,000 $2,148,300 -28.4%
City Workers Payout
REGULAR PAY 170.99.9941.61010 $405,482 $0 N/A
Total City Workers Payout:$405,482 $0 N/A
Childcare Workers Premium
Pay
OTHER PROGRAM COSTS 170.99.9942.62490 $483,900 $0 N/A
Total Childcare Workers
Premium Pay:$483,900 $0 N/A
Comprehensive Plan
OTHER PROGRAM COSTS 170.99.9943.62490 $0 $0 $150,000 $139,028 -7.3%
SERVICE AGREEMENTS/
CONTRACTS 170.99.9943.62509 $0 $0 $600,000 $750,000 25%
Total Comprehensive Plan:$0 $0 $750,000 $889,028 18.5%
Permit Software
SOFTWARE
MAINTENANCE 170.99.9950.62236 $135,909 $266,376 $675,000 $340,000 -49.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 241
Total Permit Software:$135,909 $266,376 $675,000 $340,000 -49.6%
General Fund Operations
SERVICE AGREEMENTS/
CONTRACTS 170.99.9964.62509 $0 $35,538 N/A
OTHER IMPROVEMENTS 170.99.9964.65515 $0 $299,617 $313,000 $313,000 0%
Total General Fund
Operations:$0 $335,155 $313,000 $313,000 0%
Participatory Budgeting
OTHER PROGRAM COSTS 170.99.9973.62490 $770 $68,991 $435,000 $435,000 0%
FOOD 170.99.9973.65025 $1,840 $19,558 N/A
OFFICE SUPPLIES 170.99.9973.65095 $2,406 $493 N/A
COMMUNITY SPONSORED
ORGANIZATIONS 170.99.9973.67010 $1,742,000 N/A
Total Participatory
Budgeting:$5,017 $89,042 $435,000 $2,177,000 400.5%
Evanston Thrives
OTHER PROGRAM COSTS 170.99.9924.62490 $0 $2,751,376 N/A
Total Evanston Thrives:$0 $2,751,376 N/A
Total Non-Departmental:$7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1%
Total Expenditures:$7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 242
General
Assistance
Fund (175)
The General Assistance Program is mandated by the State of Illinois, is administered
by the City of Evanston, and is supported by Evanston tax revenues. The program
provides monthly nancial assistance to Evanston residents who are not eligible for
other forms of state or federal nancial assistance and do not have the resources to
support their basic needs. The goals of the General Assistance Program are to assist
individuals and prepare them to become employment-ready through resources
available in the General Assistance program as well as through programs
administered by other City departments. Services will be delivered through a
comprehensive system of care, which emphasizes identifying the most appropriate,
least restrictive setting to promote the highest level of functioning.
The Emergency Assistance Services Program is administered through the General
Assistance Program and is available to all City of Evanston residents who meet
income and asset guidelines as established by the General Assistance Of ce. The
Emergency Assistance Program is operated and funded by the General Assistance
Program and is provided according to adopted and written standards set forth by the
General Assistance Program. Emergency Assistance bene ts can only be issued once
in a 12-month period and must meet the de nition of an emergency or life-
threatening situation, such as imminent eviction, utility disconnection, and/or food
insecurities.
Summary
The General Assistance Fund is projecting $778,500 in revenues and $1,342,920 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
City of Evanston | Budget Book 2025 Page 243
Revenues by Source
The General Assistance Fund is supported primarily through a dedicated property tax levy.
Projected 2025 Revenues by Source
Property Taxes (96.3%)Property Taxes (96.3%)Property Taxes (96.3%)
Other Revenue (3.5%)Other Revenue (3.5%)Other Revenue (3.5%)
Interest Income (0.1%)Interest Income (0.1%)Interest Income (0.1%)
Revenue Source
Property Taxes $1,340,034 $1,342,956 $1,050,000 $750,000 -28.6%
Other Revenue $27,828 $0 $27,500 $27,500 0%
Interest Income $12,267 $56,678 $1,000 $1,000 0%
Total Revenue
Source:$1,380,128 $1,399,634 $1,078,500 $778,500 -27.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 244
Expenditures by Type
The General Assistance Fund supports 4.25 FTE employees. Services and Supplies includes amounts distributed through
General Assistance and Emergency Assistance programs.
Budgeted Expenditures by Expense Type Expenditures by Type
Services and Supplies (57.7%)Services and Supplies (57.7%)Services and Supplies (57.7%)
Salary and Benefits (41.7%)Salary and Benefits (41.7%)Salary and Benefits (41.7%)
Miscellaneous (0.5%)Miscellaneous (0.5%)Miscellaneous (0.5%)
Expense Objects
Salary and Benefits $475,290 $542,276 $539,408 $560,420 3.9%
Services and
Supplies $524,590 $527,722 $874,482 $775,500 -11.3%
Miscellaneous $4,178 $21,178 $7,000 $7,000 0%
Total Expense Objects:$1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 245
Line Item Detail - Revenue
Revenue
Health
General Assistance
Admin
PROPERTY TAXES 175.24.4605.51015 $1,340,034 $1,342,956 $1,050,000 $750,000 -28.6%
SSI REIMBURSEMENT 175.24.4605.56057 $27,828 $0 $27,500 $27,500 0%
INVESTMENT INCOME 175.24.4605.56501 $12,267 $56,678 $1,000 $1,000 0%
Total General Assistance
Admin:$1,380,128 $1,399,634 $1,078,500 $778,500 -27.8%
Total Health:$1,380,128 $1,399,634 $1,078,500 $778,500 -27.8%
Total Revenue:$1,380,128 $1,399,634 $1,078,500 $778,500 -27.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Health
General Assistance Admin
REGULAR PAY 175.24.4605.61010 $362,848 $421,831 $423,390 $436,767 3.2%
PERMANENT PART-TIME 175.24.4605.61050 $615 $0 N/A
OVERTIME PAY 175.24.4605.61110 $439 $4,119 $1,500 $1,500 0%
HEALTH INSURANCE 175.24.4605.61510 $66,358 $68,295 $68,082 $70,856 4.1%
VISION INSURANCE 175.24.4605.61513 $256 $256 $256 $256 -0.1%
LIFE INSURANCE 175.24.4605.61615 $212 $138 $154 $158 2.5%
AUTO ALLOWANCE 175.24.4605.61625 $934 $934 $934 $934 0%
CELL PHONE ALLOWANCE 175.24.4605.61626 $729 $603 $729 $225 -69.1%
IMRF 175.24.4605.61710 $16,922 $14,567 $12,321 $16,720 35.7%
SOCIAL SECURITY 175.24.4605.61725 $21,024 $25,528 $25,877 $26,655 3%
MEDICARE 175.24.4605.61730 $4,954 $6,006 $6,164 $6,350 3%
MEDICAL/HOSPITAL SERVICES 175.24.4605.62270 $813 $0 N/A
POSTAGE CHARGEBACKS 175.24.4605.62275 $0 $0 $800 N/A
TRAINING & TRAVEL 175.24.4605.62295 $907 $200 $2,500 $1,000 -60%
MEMBERSHIP DUES 175.24.4605.62360 $0 $0 $300 N/A
COPY MACHINE CHARGES 175.24.4605.62380 $0 $0 $500 N/A
OTHER PROGRAM COSTS 175.24.4605.62490 $4,178 $20,678 $7,000 $7,000 0%
BANK FEES 175.24.4605.62703 $1,000 N/A
CREDIT CARD FEES 175.24.4605.62705 $736 $738 $2,050 N/A
TELECOMMUNICATIONS -
WIRELESS 175.24.4605.64540 $1,687 $0 N/A
RENTAL EXPENSE- GA CLIENT 175.24.4605.64566 $291,296 $304,408 $466,000 $400,000 -14.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 246
PERSONAL EXPENSE- GA
CLIENT 175.24.4605.64567 $167,230 $166,686 $285,000 $250,000 -12.3%
TRANSPORTATION EXPENSE-
GA CLIENT 175.24.4605.64568 $0 $0 $5,000 N/A
CHILDCARE EXPENSES - GA
CLIENT 175.24.4605.64569 $0 $0 $15,000 N/A
CLIENT OTHER NEEDS- GA
CLIENT 175.24.4605.64570 $337 $2,061 $11,000 $5,000 -54.5%
ALL OTHER PHYSICIANS- GA
CLIENT 175.24.4605.64573 $0 $0 $500 N/A
MEDICAL EXPENSES - GA
CLIENT 175.24.4605.64574 $0 $0 $300 N/A
PSYCH OUTPATIENT/MENTAL-
GA CLIENT 175.24.4605.64578 $0 $0 $800 N/A
MORTGAGE/RENTAL EXPENSE-
EAS CLIENT 175.24.4605.64582 $38,352 $34,893 $50,000 $100,000 100%
FOOD VOUCHERS -
EMERGENCY-EAS CLIENT 175.24.4605.64584 $0 $0 $1,000 N/A
UTILITIES - COMED-EAS CLIENT 175.24.4605.64585 $21,407 $17,793 $15,000 $15,000 0%
UTILITIES - NICOR-EAS CLIENT 175.24.4605.64586 $0 $0 $8,000 N/A
UTILITIES - COE WATER -EAS
CLIENT 175.24.4605.64587 $1,005 $134 $5,000 $1,000 -80%
CLIENT OTHER NEEDS - EAS
CLIENT 175.24.4605.64588 $532 $535 $1,500 $1,000 -33.3%
FOOD 175.24.4605.65025 $0 $66 $1,000 $500 -50%
OFFICE SUPPLIES 175.24.4605.65095 $288 $208 $3,232 $1,000 -69.1%
FITNESS INCENTIVE 175.24.4605.65141 $500 N/A
Total General Assistance Admin:$1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5%
Total Health:$1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5%
Total Expenditures:$1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 247
Human
Services
Fund (176)
The Human Services Fund was created for bene ts and facilities such as education,
food subsidies, health care, and subsidized housing provided by a government to
improve the life and living conditions of the children, disabled, the elderly, and those
seeking assistance in the Evanston community. The Fund is intended to build
community capacity to drive improvements in population health. The Fund protects
Evanston's most vulnerable residents by providing individuals and families with
access to services that promote self-suf ciency and address mental well-being.
The Human Services Fund includes the following operating areas of the Health &
Human Services Department: Human Services, Senior Services, and Youth
Engagement. Distributions to community organizations through the Social Services
Committee (previously the Mental Health Board) are also part of the Human Services
Fund.
Summary
The Human Services Fund is projecting $4,011,000 in revenues and $6,360,977 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
City of Evanston | Budget Book 2025 Page 248
Accomplishments in 2024
Victim Services
The Victim services unit continues to respond to calls for service regarding crisis situations in Evanston.
Attended training and informational sessions geared towards improving programs and tailoring programs to
increase ef ciency in operations.
Workforce Development.
The Workforce Development Division is fully staffed and has incorporated a number of programs to expand
workforce development in Evanston. The Workforce Development Division was created in 2022 to develop a diverse
skilled workforce through training and education to acquire the necessary skills for economic opportunities.
The Workforce Development program established a number of collaborations and initiatives to provide workforce
training and employment opportunities for Evanston residents through programs such as ASPIRE, Emerge/ Mather
and GROWW. 60+ participants have been part of the ASPIRE in 2024, the highest since its inception in 2022.
Human Services
Staff have continued to develop strategies and revamped modes of operation to assist the growing number of
individuals needing assistance. In 2024, staff collaborated with other City staff and external partners to house
individuals who were impacted by the structural de ciencies at the Wesley properties.
Stabilized housing and provided other forms of assistance to over 140 individuals in Evanston which is an increase
from 2023.
Ombudsman Program
Provided more education. sessions and awareness geared towards culture change including mental health topics at
Evanston long term care facilities and the community at large respectively.
City of Evanston | Budget Book 2025 Page 249
Performance Measures
Department Goal/Mission Statement
The Human Services Fund was created for bene ts and facilities such as education, food subsidies, health care, and
subsidized housing provided by a government to improve the life and living conditions of the children, disabled, the
elderly, and those seeking assistance in the Evanston community. The Fund protects Evanston's most vulnerable
residents by providing individuals and families with access to services that promote self-suf ciency, workforce and
address mental well-being.
Long Term Care Ombudsman Program- This program protects and promotes the rights and quality of life for people
who reside in long-term care facilities. The activities of the program are carried out by the Regional Ombudsman.
Senior Services: This program assists older adults in gaining access to an array of services and support. These array
of services help older adults stay safe, active and healthy.
Youth and Young Adult Services- This program provide opportunities for Evanston youth and young adults to
become active and productive citizens by establishing a network of service partnerships, increasing participation
within the available local opportunities, creating marketable job training and placement, and increasing the
opportunities for social and recreational outlets for disengaged youth.
Victim Services Unit- This unit provides information, assistance, support, advocacy and social services to victims of
crime, witnesses and to residents while responding to crisis situations and follow-up on social service matters
regarding such crisis situations.
Workforce Development Services: This program provides robust workforce opportunities, training and wrap-around
services that assist Evanston residents in achieving economic success and vitality. These services identify career
pathways for the community’s most underserved population (e.g., unemployed, underemployed and reentering
citizens.
Measure Type of Measure FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Ombudsman Program
Total Facility Visits Output 339 245 355 355
Resident Council Meetings Output 42 60 55 55
Information and Assistance to
Individuals/residents Output 444 450 370 370
Community Education Sessions Effectiveness,
Output, Equity 20 40 40 40
Number of training sessions for
Ombudsman (hours)Input, Output N/A 150 150 170
# of Volunteers Output 1 2 4 8
# of New Cases Output, Equity 119 120 120 140
# of Closed Cases Output, Equity,
Effectiveness 142 120 110 130
# of Closed Complaints Output,
Effectiveness 195 195 200 210
# of new initiatives established Output, Equity,
Effectiveness N/A 6 5 10
Activity: Human Services
# individuals provided housing Output, Equity,
Effectiveness x 120+180 200
# of wrap around services provided( food,
clothing, transportation etc)
Output, Equity,
Effectiveness x 90 150 150
Activity: Workforce Development
# of employment opportunities provided Output, Equity,
Outcome x 25 119 125
# of workforce training provided Output, Equity,
Outcome x 55 45 50
# new workforce initiatives Outcome, Output x 1 11 15
City of Evanston | Budget Book 2025 Page 250
# of workforce partnership agreements Outcome, Output x 3 4 10
Factors Impacting the 2025 Budget
Considering adjusting the property tax levies that support the Human Services Fund to balance the budget for the
CARES Team, mental health community programs, and youth services all of which have expanded in scope and cost
in recent years.
Upcoming Initiatives
Workforce Development
The Workforce Division has absorbed the responsibilities of the Local Employment Program (LEP) which was
formerly situated in another City department. LEP is a program that provides employment opportunities to
quali ed Evanston residents as laborers, apprentices and journeymen in such trades as electrical, HVAC, carpentry,
masonry, concrete etc for construction projects within the City
Victim Services
Increase staf ng in the unit to provide additional trauma-informed support and services for community members.
The unit is embarking on a proposal to provide resources and assistance for eligible households who have been
severely impacted by crime and violence.
Human Services
Continuing to seek and establish effective systems in collaboration with various entities and referrals for affordable
housing and other resources located within and outside Evanston for the unhoused Evanston residents or those on
the verge of homelessness. Based on analytics, housing is the number one pressing need for vulnerable populations
seeking services.
Continuing to monitor programs and bene ts to know when it is feasible to make adjustments for eligible General
Assistance recipients to align with the current standard of living in Evanston.
Ombudsman Program
Working with the Department’s Management Analyst to seek ways to obtain additional grants for operations and
activities. The Ombudsman currently receives grants for portions of its operations from State funding.
City of Evanston | Budget Book 2025 Page 251
Revenues by Source
The Human Services Fund is supported primarily through a dedicated property tax levy. Revenue is also received from
grants for speci c programs.
Projected 2025 Revenues by Source
Property Taxes (91%)Property Taxes (91%)Property Taxes (91%)
Intergovernmental Revenue (8.4%)Intergovernmental Revenue (8.4%)Intergovernmental Revenue (8.4%)
Other Revenue (0.5%)Other Revenue (0.5%)Other Revenue (0.5%)
Interest Income (0.1%)Interest Income (0.1%)Interest Income (0.1%)
Revenue Source
Property Taxes $3,110,000 $3,110,000 $3,360,000 $3,650,000 8.6%
Intergovernmental
Revenue $283,010 $372,364 $114,000 $335,000 193.9%
Other Revenue $187,186 $27,336 $20,000 $20,000 0%
Interest Income $14,650 $61,986 $6,000 $6,000 0%
Total Revenue Source:$3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 252
Expenditures by Type
The Human Services Fund supports 26.55 employees of the Health & Human Services Department, Parks and Recreation
Department, and Community Development Department in the areas of Human Services, Senior Services, Mental Health,
and Youth Engagement.
In 2025, the budget includes an increase of 5.25 FTE in the fund to bring the total to 26.55. The budget includes the new
Crisis Alternative Response Evanston (CARE) Team, an innovative initiative aimed at providing a non-police response to
certain low-risk service calls. This program reimagines public safety with the goal of fostering a stronger, more connected
community. Though the C.A.R.E. program operates independently from the Evanston Police Department, it has their full
expressed support. By easing the burden on police resources, the C.A.R.E. team enables police of cers to focus on
addressing criminal activities and implementing proactive community safety measures.
The 2025 budget for Community Grant Programs, which funds Case Management/Safety Net/Support Services, is showing
at $1,456,348. It includes $1,036,783 for Case Management/Safety Net services/Support services (same as the 2023 and 2024
increased funding approved by City Council on 3/13/23) and $419,565 remaining to be spent on the previously approved
2023/2024 contract for the mental health component, as part of the Support Services. Funding at this level is critical to
enable opening applications in 2025 for the next cycle and avoid interruption of important mental health services.
Budgeted Expenditures by Expense Type Expenditures by Type
Salary and Benefits (51.7%)Salary and Benefits (51.7%)Salary and Benefits (51.7%)Services and Supplies (44%)Services and Supplies (44%)Services and Supplies (44%)
Miscellaneous (3.3%)Miscellaneous (3.3%)Miscellaneous (3.3%)
Community Sponsored Organizations (0.9%)Community Sponsored Organizations (0.9%)Community Sponsored Organizations (0.9%)
Expense Objects
Salary and Benefits $1,365,205 $2,062,548 $2,654,369 $3,288,979 23.9%
Services and Supplies $294,948 $1,066,408 $2,334,063 $2,801,998 20%
Miscellaneous $230,309 $291,293 $210,000 $210,000 0%
Community Sponsored
Organizations $672,256 $796,799 $60,000 $60,000 0%
Insurance and Other
Chargebacks $29,689 N/A
Total Expense Objects:$2,562,719 $4,246,737 $5,258,432 $6,360,977 21%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 vs. FY2025
(%)
City of Evanston | Budget Book 2025 Page 253
Line Item Detail - Revenue
Revenue
Health
Human Services
PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,110,000 $3,360,000 $3,650,000 8.6%
GRANTS AND AID 176.24.2445.55251 $20,000 $0 $50,000 $50,000 0%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 $128,010 $107,334 $64,000 $85,000 32.8%
CHARGEBACK REVENUE 176.24.2445.56158 $20,592 $19,336 $20,000 $20,000 0%
TRANSFERS FROM
LIBRARY FUND 176.24.2445.57009 $80,000 $0 N/A
Total Human Services:$3,358,602 $3,236,670 $3,494,000 $3,805,000 8.9%
Social Services Committee
Allocations
INVESTMENT INCOME 176.24.4651.56501 $14,650 $61,986 $6,000 $6,000 0%
Total Social Services
Committee Allocations:$14,650 $61,986 $6,000 $6,000 0%
Youth Engagement
Division
ASPIRE PROGRAM
GRANT 176.24.3215.55205 $0 $200,000 $200,000 N/A
YOU STREETS GRANT 176.24.3215.55235 $55,000 $65,030 N/A
DONATIONS 176.24.3215.56011 $0 $8,000 N/A
CHARGEBACK REVENUE 176.24.3215.56158 $166,594 $0 N/A
Total Youth Engagement
Division:$221,594 $273,030 $200,000 N/A
Total Health:$3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6%
Total Revenue:$3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 254
Line Item Detail - Expenses
Expenditures
Community Development
Social Services Committee
Allocations
REGULAR PAY 176.21.4651.61010 $0 $33,163 $33,816 $75,176 122.3%
OVERTIME PAY 176.21.4651.61110 $0 $435 $800 N/A
HEALTH INSURANCE 176.21.4651.61510 $0 $7,073 $7,546 $17,002 125.3%
LIFE INSURANCE 176.21.4651.61615 $0 $13 $15 $31 106.7%
IMRF 176.21.4651.61710 $0 $1,112 $985 $3,346 239.7%
SOCIAL SECURITY 176.21.4651.61725 $0 $1,970 $2,097 $4,661 122.3%
MEDICARE 176.21.4651.61730 $0 $461 $491 $1,090 122%
OTHER CHARGES-
CHARGEBACK 176.21.4651.62740 $29,689 N/A
INFANT WELFARE SOCIETY 176.21.4651.62890 $75,000 $95,000 N/A
INTERFAITH ACTION COUNCIL 176.21.4651.62960 $22,500 $30,000 N/A
BOOKS AND BREAKFAST 176.21.4651.62961 $25,000 $25,000 N/A
CONNECTION FOR HOMELESS 176.21.4651.62970 $75,000 $100,000 N/A
NORTH SHORE SENIOR CENTER 176.21.4651.62980 $123,250 $23,749 N/A
CHILDCARE NETWORK
EVANSTON 176.21.4651.63067 $36,700 $103,400 N/A
IMPACT BEHAVIORAL HEALTH
PARTNERS 176.21.4651.63068 $0 $37,500 N/A
JAMES MORAN CENTER 176.21.4651.63069 $50,000 $60,000 N/A
PEER SERVICES 176.21.4651.63070 $0 $99,500 N/A
MEALS AT HOME 176.21.4651.63120 $15,000 $15,000 N/A
COMMUNITY GRANT
PROGRAMS 176.21.4651.65546 $0 $0 $1,335,413 $1,456,348 9.1%
FAMILY FOCUS 176.21.4651.67030 $59,740 $56,583 N/A
YOU 176.21.4651.67045 $0 $96,000 N/A
YWCA 176.21.4651.67111 $0 $8,750 N/A
Total Social Services Committee
Allocations:$482,190 $824,398 $1,380,363 $1,558,454 12.9%
Total Community Development:$482,190 $824,398 $1,380,363 $1,558,454 12.9%
Health
Covid Contact Tracing
OTHER PROGRAM COSTS 176.24.2420.62490 $8,585 $0 N/A
TELECOMMUNICATIONS -
WIRELESS 176.24.2420.64540 $1,817 $0 N/A
FOOD 176.24.2420.65025 $203 $0 N/A
Total Covid Contact Tracing:$10,605 $0 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 255
Human Services
REGULAR PAY 176.24.2445.61010 $644,585 $922,272 $1,289,293 $1,237,888 -4%
OVERTIME PAY 176.24.2445.61110 $41,060 $60,105 $30,000 $30,000 0%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)176.24.2445.61430 $2,367 $0 N/A
HEALTH INSURANCE 176.24.2445.61510 $83,765 $125,357 $204,375 $173,561 -15.1%
VISION INSURANCE 176.24.2445.61513 $227 $357 $377 $189 -49.9%
LIFE INSURANCE 176.24.2445.61615 $571 $502 $626 $480 -23.4%
AUTO ALLOWANCE 176.24.2445.61625 $2,468 $3,668 $4,343 $3,443 -20.7%
CELL PHONE ALLOWANCE 176.24.2445.61626 $1,809 $3,087 $3,312 $2,304 -30.4%
IMRF 176.24.2445.61710 $28,954 $30,513 $35,232 $45,986 30.5%
SOCIAL SECURITY 176.24.2445.61725 $41,316 $58,905 $79,459 $76,115 -4.2%
MEDICARE 176.24.2445.61730 $9,737 $14,113 $18,807 $18,033 -4.1%
REFUGEE RESETTLEMENT
EXPENSES 176.24.2445.62203 $0 $1,516 N/A
PRINTING 176.24.2445.62210 $0 $39 N/A
TRAINING & TRAVEL 176.24.2445.62295 $486 $4,491 $5,000 $5,000 0%
MEMBERSHIP DUES 176.24.2445.62360 $0 $0 $650 $500 -23.1%
OTHER PROGRAM COSTS 176.24.2445.62490 $34,028 $78,211 $75,000 $75,000 0%
COMMUNITY INTERVENTION
PROGRAM COSTS 176.24.2445.62491 $136,666 $0 $60,000 $60,000 0%
COMMUNITY MEMBER
RELIEF/REFUGEE FUND 176.24.2445.62502 $0 $1,102 $100,000 $50,000 -50%
COMMUNITY PICNIC-SPECIAL
EVENTS 176.24.2445.62513 $8,211 $0 $8,000 $8,000 0%
FOOD 176.24.2445.65025 $0 $160 $500 $1,000 100%
OFFICE SUPPLIES 176.24.2445.65095 $64 $607 $150 $150 0%
FITNESS INCENTIVE 176.24.2445.65141 $300 $1,000 N/A
COMMUNITY RELIEF PROGRAM
EXPENSES 176.24.2445.67008 $1,000 $0 N/A
Total Human Services:$1,037,613 $1,306,004 $1,915,124 $1,787,649 -6.7%
Youth Engagement Division
REGULAR PAY 176.24.3215.61010 $290,710 $442,938 $661,196 N/A
PERMANENT PART-TIME 176.24.3215.61050 $0 $6,761 N/A
SEASONAL EMPLOYEES 176.24.3215.61060 $226,919 $997,815 $800,000 $400,000 -50%
OVERTIME PAY 176.24.3215.61110 $76,704 $144,499 $80,000 N/A
TERMINATION PAYOUTS 176.24.3215.61415 $24,896 $0 N/A
HEALTH INSURANCE 176.24.3215.61510 $51,130 $70,068 $130,560 N/A
VISION INSURANCE 176.24.3215.61513 $201 $206 $226 N/A
LIFE INSURANCE 176.24.3215.61615 $222 $113 $220 N/A
AUTO ALLOWANCE 176.24.3215.61625 $450 $600 $450 N/A
CELL PHONE ALLOWANCE 176.24.3215.61626 $1,554 $1,008 $1,008 N/A
IMRF 176.24.3215.61710 $16,941 $20,071 $19,241 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 256
SOCIAL SECURITY 176.24.3215.61725 $36,908 $91,726 $41,086 N/A
MEDICARE 176.24.3215.61730 $8,632 $21,452 $9,609 N/A
PRINTING 176.24.3215.62210 $0 $78 $2,600 N/A
TRAINING & TRAVEL 176.24.3215.62295 $3,284 $1,593 $8,500 N/A
MEMBERSHIP DUES 176.24.3215.62360 $0 $0 $750 N/A
OTHER PROGRAM COSTS 176.24.3215.62490 $187,396 $212,082 $135,000 N/A
SERVICE AGREEMENTS/
CONTRACTS 176.24.3215.62509 $30,000 $40,000 $30,000 N/A
CLOTHING 176.24.3215.65020 $0 $0 $2,500 N/A
FOOD 176.24.3215.65025 $4,262 $0 $6,000 N/A
MINOR EQUIPMENT & TOOLS 176.24.3215.65085 $0 $0 $1,000 N/A
SAFETY EQUIPMENT 176.24.3215.65090 $0 $0 $3,000 N/A
OFFICE SUPPLIES 176.24.3215.65095 $214 $29 N/A
RECREATION SUPPLIES 176.24.3215.65110 $149 $0 $30,000 N/A
Total Youth Engagement
Division:$960,573 $2,051,041 $1,962,945 $400,000 -79.6%
Social Services Committee
Allocations
CREDIT CARD FEES 176.24.4651.62705 $838 $1,478 N/A
CHILDCARE NETWORK
EVANSTON 176.24.4651.63067 $53,400 $0 N/A
HOUSING AUTHORITY OF COOK
COUNTY 176.24.4651.65548 $17,500 $17,500 N/A
YWCA 176.24.4651.67111 $0 $8,750 N/A
SKYLIGHT COUNSELING
CENTER 176.24.4651.67126 $0 $27,797 N/A
JOSSELYN CENTER 176.24.4651.67127 $5,530 N/A
METROPOLITAN FAMILY SERV 176.24.4651.67145 $4,240 N/A
Total Social Services Committee
Allocations:$71,738 $65,295 N/A
Total Health:$2,080,529 $3,422,340 $3,878,069 $2,187,649 -43.6%
Parks And Recreation
Commission On Aging
REGULAR PAY 176.30.3210.61010 $158,820 N/A
HEALTH INSURANCE 176.30.3210.61510 $23,229 N/A
VISION INSURANCE 176.30.3210.61513 $38 N/A
LIFE INSURANCE 176.30.3210.61615 $38 N/A
IMRF 176.30.3210.61710 $6,635 N/A
SOCIAL SECURITY 176.30.3210.61725 $9,847 N/A
MEDICARE 176.30.3210.61730 $2,303 N/A
Total Commission On Aging:$200,909 N/A
Youth Engagement Division
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 257
REGULAR PAY 176.30.3215.61010 $688,042 N/A
SEASONAL EMPLOYEES 176.30.3215.61060 $800,000 N/A
OVERTIME PAY 176.30.3215.61110 $80,000 N/A
HEALTH INSURANCE 176.30.3215.61510 $104,990 N/A
VISION INSURANCE 176.30.3215.61513 $338 N/A
LIFE INSURANCE 176.30.3215.61615 $242 N/A
AUTO ALLOWANCE 176.30.3215.61625 $900 N/A
CELL PHONE ALLOWANCE 176.30.3215.61626 $1,008 N/A
SOCIAL SECURITY 176.30.3215.61725 $42,777 N/A
MEDICARE 176.30.3215.61730 $10,005 N/A
TRAINING & TRAVEL 176.30.3215.62295 $4,000 N/A
OTHER PROGRAM COSTS 176.30.3215.62490 $135,000 N/A
SERVICE AGREEMENTS/
CONTRACTS 176.30.3215.62509 $40,000 N/A
CLOTHING 176.30.3215.65020 $2,500 N/A
FOOD 176.30.3215.65025 $6,000 N/A
RECREATION SUPPLIES 176.30.3215.65110 $10,000 N/A
Total Youth Engagement
Division:$1,925,802 N/A
Community Responders
REGULAR PAY 176.30.3300.61010 $365,775 N/A
OVERTIME PAY 176.30.3300.61110 $20,000 N/A
HEALTH INSURANCE 176.30.3300.61510 $39,081 N/A
VISION INSURANCE 176.30.3300.61513 $38 N/A
LIFE INSURANCE 176.30.3300.61615 $126 N/A
AUTO ALLOWANCE 176.30.3300.61625 $450 N/A
CELL PHONE ALLOWANCE 176.30.3300.61626 $504 N/A
SHOE ALLOWANCE 176.30.3300.61630 $1,000 N/A
IMRF 176.30.3300.61710 $14,632 N/A
SOCIAL SECURITY 176.30.3300.61725 $22,739 N/A
MEDICARE 176.30.3300.61730 $5,318 N/A
TRAINING & TRAVEL 176.30.3300.62295 $1,000 N/A
CLOTHING 176.30.3300.65020 $5,500 N/A
SAFETY EQUIPMENT 176.30.3300.65090 $2,000 N/A
OFFICE SUPPLIES 176.30.3300.65095 $10,000 N/A
Total Community Responders:$488,163 N/A
Total Parks And Recreation:$2,614,875 N/A
Total Expenditures:$2,562,719 $4,246,737 $5,258,432 $6,360,977 21%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 258
Reparations
Fund (177)
The Reparations Fund was created during the 2020 budget process. The
fund is supported by the adult-use municipal cannabis tax. The collection
of this tax began on July 1, 2020, as established by Resolution 126-R-19. This
tax will continue to fund Reparations programs to a total amount of $10
million, at which point the tax will be directed to the City's General Fund.
Spending from the Reparations Fund will be determined by the
Reparations Subcommittee. Programs may include: housing assistance
and relief initiatives for African American residents in Evanston; and various
Economic Development programs and opportunities for African American
residents and entrepreneurs in Evanston.
See more information on the City's Reparations Program
Summary
The Reparations Fund is projecting $1,302,500 in revenues and $1,301,000 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2025 Page 259
Revenues by Source
In FY 2022, the City Council directed staff to reallocate $3 million of Real Estate Transfer Tax revenues from the General Fund
to the Reparations Fund in FY 2023 and $1 million for the following seven scal years through FY 2030. Following this
direction, $1 million is budgeted from Real Estate Transfer Taxes in the adopted budget.
Projected 2025 Revenues by Source
Other Taxes (92.1%)Other Taxes (92.1%)Other Taxes (92.1%)
Intergovernmental Revenue (7.7%)Intergovernmental Revenue (7.7%)Intergovernmental Revenue (7.7%)
Interest Income (0.2%)Interest Income (0.2%)Interest Income (0.2%)
Revenue Source
Other Taxes $0 $3,000,000 $1,400,000 $1,200,000 -14.3%
Intergovernmental
Revenue $0 $100,000 $100,000 $100,000 0%
Other Revenue $10,225 $9,813 N/A
Interest Income $5,096 $32,132 $2,500 $2,500 0%
Interfund Transfers $425,000 N/A
Total Revenue Source:$15,321 $3,566,945 $1,502,500 $1,302,500 -13.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Expenditures by Type
Expense Objects
Services and
Supplies $2,211 $26,791 $101,000 $101,000 0%
Miscellaneous $270,289 $2,234,614 $3,400,000 $1,200,000 -64.7%
Total Expense Objects:$272,499 $2,261,405 $3,501,000 $1,301,000 -62.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 260
Line Item Detail - Revenue
Revenue
City Manager's Office
Reparations Fund
RECREATIONAL
CANNABIS TAX 177.15.1595.51598 $0 $0 $400,000 $200,000 -50%
REAL ESTATE TRANSFER
TAX 177.15.1595.51620 $0 $3,000,000 $1,000,000 $1,000,000 0%
GRANTS AND AID 177.15.1595.55251 $0 $100,000 $100,000 $100,000 0%
DONATIONS 177.15.1595.56011 $10,225 $9,813 N/A
INVESTMENT INCOME 177.15.1595.56501 $5,096 $32,132 $2,500 $2,500 0%
TRANSFER FROM
GENERAL FUND 177.15.1595.57005 $425,000 N/A
Total Reparations Fund:$15,321 $3,566,945 $1,502,500 $1,302,500 -13.3%
Total City Manager's Office:$15,321 $3,566,945 $1,502,500 $1,302,500 -13.3%
Total Revenue:$15,321 $3,566,945 $1,502,500 $1,302,500 -13.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
City Manager's Office
Reparations Fund
CONSULTING SERVICES 177.15.1595.62185 $8,333 N/A
OTHER PROGRAM
COSTS 177.15.1595.62490 $270,289 $2,234,614 $3,400,000 $1,200,000 -64.7%
SERVICE AGREEMENTS/
CONTRACTS 177.15.1595.62509 $0 $16,667 $100,000 $100,000 0%
CREDIT CARD FEES 177.15.1595.62705 $2,211 $1,791 $1,000 $1,000 0%
Total Reparations Fund:$272,499 $2,261,405 $3,501,000 $1,301,000 -62.8%
Total City Manager's Office:$272,499 $2,261,405 $3,501,000 $1,301,000 -62.8%
Total Expenditures:$272,499 $2,261,405 $3,501,000 $1,301,000 -62.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 261
Sustainability
Fund (178)
The Sustainability Fund was created as part of the 2022 Budget in order to
advance the implementation of the Climate Action and Resilience Plan
(CARP), including the continued implementation of the recommendations of
the Environmental Justice Resolution and the enforcement of the Energy and
Water Benchmarking Ordinance, among other CARP-related legislation.
Beginning with the FY 2024 budget, the City Council approved the transfer of
$500,000 from the Good Neighbors Fund to the Sustainability Fund in
accordance with the community bene ts agreement with Northwestern
University.
Summary
The Sustainability Fund is projecting $772,000 in revenues (excluding $800,000 in transfers in) and $1,706,513 in expenses in
the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
Accomplishments in 2024
Two Sustainability & Resilience Specialists were hired in April 2023.
Renewable Energy Certi cates were purchased for Evanston accounts as a part of the Community Choice
Aggregation agreement.
3 Grants were received totaling $11 Million dollars
$10.7 M - Department of Energy In ation Reduction Act Support for Building Energy Codes and Innovative
Codes to develop, adopt and implement a building performance standard that will reduce building emissions,
while ensuring equitable decision making, ongoing affordability, workforce development opportunities, and
energy cost savings.
$150,000 Climate and Equitable Jobs Act (CEJA) EV Charging Round 2 to install charging stations at Levy
Senior Center, South End Community Center, and the Evanston Public Library.
$150,000 Invest in Cook grant to expand the Divvy bike share network and retro t stations for scooters.
A contract for the Environmental Equity Investigation has been awarded.
$639,000 in Sustain Evanston funding was disbursed to over 40 businesses.
City of Evanston | Budget Book 2025 Page 262
Performance Measures
Department Goal: Reduce communitywide greenhouse gas emissions through decarbonization programs available to
households and businesses and conduct community outreach to educate community members about the Climate
Action & Resilience Plan and environmental justice efforts.
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Provide nancial support for deep decarbonization to households and businesses
% community wide greenhouse gas emissions
reduction as a result of deep decarbonization
grants
Effectiveness 0%<1%unknown 1%
# of total households and businesses that receive
grants Output 0 18 66 100
# of low-income and BIPOC
households/businesses that receive grants
Equity,
Output 0 6 50 75
Activity: Conduct Community Engagement
# of paid Ambassadors Output 0 0 10 10
# of engagement events and activities Output 0 21 40 25
# of unique individuals reached Output,
Equity 450 700 2,500 5,000
Activity: Capital Improvements
# of capital projects that support CARP
implementation Output 0 10 15 20
kWs of solar installed on City facilities Output 0 0 0 850
EV charging stations installed (public and
municipal)Output 0 0 0 20
Factors Impacting the 2025 Budget
Grants will bring in signi cantly more revenue.
Staff await responses to RFPs related to electricity procurement which will impact revenues and expenses.
Upcoming Initiatives
Continue to implement the Climate Action and Resilience Plan.
Continue to implement recommendations of the Environmental Justice Resolution.
Disseminate grant funding through the Accessible Solar Program, Community Grants, and the Sustain Evanston
Program.
Conduct community outreach to educate community members about the Climate Action & Resilience Plan and
environmental justice initiatives.
Support capital improvement projects through the Sustainability Fund.
Implement the Healthy Buildings Ordinance
Continue to implement the Climate Action and Resilience Plan.
Complete the Environmental Equity Investigation.
Disseminate grant funding through the Accessible Solar Program, Green Homes Pilot, Equity Priority Building
Decarbonization Program, and the Sustain Evanston Program.
Conduct community outreach to educate community members about the Climate Action & Resilience Plan and
environmental justice initiatives.
City of Evanston | Budget Book 2025 Page 263
Revenues by Source
Budgeted Revenues by Source
Interfund Transfers (50.9%)Interfund Transfers (50.9%)Interfund Transfers (50.9%)Intergovernmental Revenue (48.3%)Intergovernmental Revenue (48.3%)Intergovernmental Revenue (48.3%)
Fines and Forfeitures (0.6%)Fines and Forfeitures (0.6%)Fines and Forfeitures (0.6%)
Interest Income (0.1%)Interest Income (0.1%)Interest Income (0.1%)
Revenue Source
Licenses, Permits and Fees $504,992 $480,754 $500,000 N/A
Fines and Forfeitures $10,000 N/A
Intergovernmental
Revenue $0 $0 $510,000 $760,000 49%
Interest Income $0 $13,130 $2,000 $2,000 0%
Interfund Transfers $117,969 $476,570 $850,000 $800,000 -5.9%
Total Revenue Source:$622,961 $970,454 $1,862,000 $1,572,000 -15.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 264
Expenditures by Type
The Sustainability Fund supports 4.0 FTE employees. Services and Supplies and Community Sponsored Organizations
include amounts to attain sustainability goals.
Budgeted Expenditures by Expense Type Expenditures by Type
Community SponsoredCommunity Sponsored
Organizations (48.6%)Organizations (48.6%)
Community Sponsored
Organizations (48.6%)
Salary and Benefits (23.5%)Salary and Benefits (23.5%)Salary and Benefits (23.5%)
Services and Supplies (16.8%)Services and Supplies (16.8%)Services and Supplies (16.8%)
Miscellaneous (11.1%)Miscellaneous (11.1%)Miscellaneous (11.1%)
Expense Objects
Salary and Benefits $0 $186,613 $250,368 $400,513 60%
Services and Supplies $238,368 $381,134 $725,120 $286,000 -60.6%
Miscellaneous $0 $0 $525,000 $190,000 -63.8%
Community Sponsored
Organizations $0 $0 $500,000 $830,000 66%
Total Expense Objects:$238,368 $567,747 $2,000,488 $1,706,513 -14.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail- Revenue
Revenue
Non-Departmental
ELECTRICITY INFRASTRUCTURE
MAINTENANCE FEE 178.99.9910.51577 $504,992 $480,754 $500,000 N/A
REGULAR FINES 178.99.9910.52510 $10,000 N/A
ACCESSIBLE SOLAR PROGRAM 178.99.9910.55135 $0 $0 $500,000 $500,000 0%
GRANTS AND AID 178.99.9910.55251 $0 $0 $10,000 $10,000 0%
DOE HEALTHY BUILDINGS
GRANT 178.99.9910.55320 $250,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 265
INVESTMENT INCOME 178.99.9910.56501 $0 $13,130 $2,000 $2,000 0%
TRANSFER FROM GENERAL
FUND 178.99.9910.57005 $117,969 $200,004 $200,000 $300,000 50%
TRANSFER FROM GOOD
NEIGHBOR FUND 178.99.9910.57058 $500,000 $500,000 0%
MC SQUARED (COMMUNITY &
MUNI AGG)178.99.9910.57101 $0 $276,566 $150,000 N/A
Total Non-Departmental:$622,961 $970,454 $1,862,000 $1,572,000 -15.6%
Total Revenue:$622,961 $970,454 $1,862,000 $1,572,000 -15.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Sustainability Fund
REGULAR PAY 178.99.9910.61010 $0 $163,139 $222,646 $325,150 46%
PERMANENT PART-TIME 178.99.9910.61050 $0 $1,445 N/A
SEASONAL EMPLOYEES 178.99.9910.61060 $0 $0 $5,000 $5,000 0%
HEALTH INSURANCE 178.99.9910.61510 $0 $3,912 $4,007 $37,087 825.6%
VISION INSURANCE 178.99.9910.61513 $0 $19 $19 $57 200%
LIFE INSURANCE 178.99.9910.61615 $0 $124 $180 $197 9.4%
IMRF 178.99.9910.61710 $0 $5,448 $6,480 $13,145 102.9%
SOCIAL SECURITY 178.99.9910.61725 $0 $10,152 $13,806 $20,161 46%
MEDICARE 178.99.9910.61730 $0 $2,374 $3,230 $4,716 46%
STUDIES 178.99.9910.62180 $0 $18,900 N/A
CONSULTING SERVICES 178.99.9910.62185 $0 $420 $10,000 N/A
TRAINING & TRAVEL 178.99.9910.62295 $0 $3,457 $15,000 $5,000 -66.7%
MEMBERSHIP DUES 178.99.9910.62360 $0 $0 $5,000 $5,000 0%
OTHER PROGRAM COSTS 178.99.9910.62490 $500,000 $170,000 -66%
SERVICE AGREEMENTS/
CONTRACTS 178.99.9910.62509 $0 $4,935 $30,000 $20,000 -33.3%
SUSTAIN EVANSTON
PROGRAM 178.99.9910.62650 $0 $0 $250,000 $250,000 0%
BANK FEES 178.99.9910.62703 $1,000 N/A
CREDIT CARD FEES 178.99.9910.62705 $0 $317 $120 N/A
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.63110 $0 $0 $500,000 $500,000 0%
BUILDING
DECARBONIZATION
PROGRAM
178.99.9910.63205 $250,000 N/A
RENEWABLE ENERGY
CREDITS 178.99.9910.63210 $80,000 N/A
ELECTRICITY 178.99.9910.64005 $238,368 $353,106 $410,000 N/A
OUTREACH 178.99.9910.67107 $0 $0 $25,000 $20,000 -20%
Total Sustainability Fund:$238,368 $567,747 $2,000,488 $1,706,513 -14.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 266
Good
Neighbor
Fund (180)
In Fall 2023, a Community Bene ts Agreement (CBA) was created between the City of
Evanston and Northwestern. Among the many components of the CBA is a $3 million
annual contribution to the Good Neighbor Fund for fteen years beginning in 2024.
Of that $3 million, $1 million is to be directed to Affordable Housing, and $500,000 is
to be directed towards Sustainability efforts. The remaining $1.5 million can be
allocated as the City Council chooses on an annual basis.
The budget also includes a small amount of carry-over spending on the City's
Guaranteed Income Program which was approved in the previous agreement with
Northwestern University.
Summary
The Good Neighbor Fund is projecting $3,000,000 in revenues and $164,000 in expenses (excluding $3,000,000 in transfers
out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
Expenditures by Type
The FY 2025 budget includes spending on those priorities set forth in the new Community Bene ts Agreement with
Northwestern University. The budget includes $3 million in transfers out to other funds including the Sustainability Fund
($500,000), Affordable Housing Fund ($1 million), and the General Fund ($1.5 million).
Expense Objects
Services and
Supplies $325 $237 N/A
Miscellaneous $50,000 $482,650 $314,000 $164,000 -47.8%
Capital Outlay $124,230 $75,000 N/A
Interfund Transfers $0 $3,000,000 $3,000,000 0%
Total Expense Objects:$174,555 $557,887 $3,314,000 $3,164,000 -4.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 267
Library Fund
(185)
The staff of the Evanston Public Library serves the information needs of our
community both within the walls of our two locations and throughout the
City by bringing our programs and services to locations where our
community members gather.
Summary
The Library Fund is projecting $9,463,097 in revenues and $9,646,921 in expenses (excluding $360,325 in transfers out) in the
FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Accomplishments in 2024
1619: The Journey of a People - Partnership with Fleetwood-Jourdain Theater & Northwestern, funded through an
NEA grant.
Placitas and US Citizenship and Immigration Services (USCIS) programming - The Library hosted space for the
Latino community to gather and engage with each other while learning about local events, organizations and offer
information and eligibility requirements for citizenship, English-language and Civics examinations, and USCIS'
online resources/study materials.
ABC Boosters served 75 rising Kindergarteners at JEH Jump Start, Learning Bridge Early Education Center,
Fleetwood-Jourdain camp, YMCA Head Start at Family Focus.
Received Big Read grant for $13,000 to support programming on the topics of joy and gratitude as they tie into Ross
Gay's poetry anthology Catalog of Unabashed Gratitude.
The Blueberry Awards honor literature that best supports kids' connection to and stewardship of the Earth.
Launched FindMore Illinois allowing EPL patrons to request materials from a host of libraries across Illinois.
Launched new website and catalog search features for improved user accessibility and experience.
Offered 261 library programs and service visits at partner organization sites and community events.
Had over 220,600 visitors to the libraries in the rst half of 2024.
Over 19,890 attendees at over 1,008 library events in the rst half of 2024.
Over 21,058 public computer sessions, averaging 67 minutes per session, in the rst three quarters of 2024.
Library users borrowed over 556,062 items (physical and digital) from the library in the rst half of 2024.
City of Evanston | Budget Book 2025 Page 268
Performance Measures
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Engage and connect diverse community members with library services.
Library services at partner organization sites
and community events.
Equity,
Output 0 607 500 400
Community listening sessions Effectiveness 15 0 0 0
Percent of residents by race / ethnicity who
signed up for or renewed their library card
Equity,
Output N/A *
Percent of library events in Spanish Equity,
Output 7%7%8%8%
Activity: Support improved digital literacy
Job search tech kit circulations Output 225 152 110 110
One on One technology training Output 200 435 500 450
Activity: Support improved early childhood literacy.
Number of book bags distributed at preschool
and daycare centers Output 25 per
month 241 225 225
Number of Welcome Baby kits distributed.Output N/A 100 25 125
*In 2024, of the patrons signing up for library cards who opted to answer this optional question, the breakdown by race
was:
White 55.14%
Black or African American 11.73%
Asian 12.14%
Hispanic or Latino 7.36%
Prefer to self-describe 2.07%
Prefer not to say 6.29%
More than one 5.00%
American Indian or AlaskaNative 0.27%
Factors Impacting the 2025 Budget
Increased personnel costs due to AFSCME contract and non-union increases to combat wage compression.
The current job market and in ation.
Property tax levy revenue accounts for more than 85% of the library’s revenue and other revenue sources are limited.
Capital improvement expenditure increases due to aging and outdated facilities at the Main Library.
Ongoing maintenance at the Robert Crown Branch Library.
Upcoming Initiatives
Complete facility assessment and Main Library renovation plan.
Advance partnership with Shorefront Legacy Center for space on the third oor.
Develop and expand STEM learning opportunities for adults in the Innovation Station.
Continue to partner with community members and organizations to bring cultural and arts programming to the
community, such as 1619: The Journey of a People.
City of Evanston | Budget Book 2025 Page 269
Revenues by Source
Projected 2025 Revenues by Source
Property Taxes (91.1%)Property Taxes (91.1%)Property Taxes (91.1%)
Other Revenue (4.2%)Other Revenue (4.2%)Other Revenue (4.2%)
Interfund Transfers (1.8%)Interfund Transfers (1.8%)Interfund Transfers (1.8%)
Intergovernmental Revenue (1.6%)Intergovernmental Revenue (1.6%)Intergovernmental Revenue (1.6%)
Library Revenue (0.9%)Library Revenue (0.9%)Library Revenue (0.9%)
Revenue Source
Property Taxes $7,348,375 $7,745,736 $8,213,664 $8,624,347 5%
Charges for Services $455 $373 $400 $1,000 150%
Fines and Forfeitures $6,126 $9,349 N/A
Intergovernmental
Revenue $240,984 -$119,386 $200,213 $155,000 -22.6%
Other Revenue $365,790 $399,203 $405,000 $402,000 -0.7%
Interest Income $68,819 $262,237 $25,000 $25,000 0%
Interfund Transfers $217,930 $166,460 $216,999 $173,750 -19.9%
Library Revenue $105,841 $114,761 $109,394 $82,000 -25%
Total Revenue Source:$8,354,320 $8,578,733 $9,170,670 $9,463,097 3.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 270
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Salary and Benefits (74.9%)Salary and Benefits (74.9%)Salary and Benefits (74.9%)
Services and Supplies (21.5%)Services and Supplies (21.5%)Services and Supplies (21.5%)
Interfund Transfers (3.6%)Interfund Transfers (3.6%)Interfund Transfers (3.6%)
Capital Outlay (0.02%)Capital Outlay (0.02%)Capital Outlay (0.02%)
Expense Objects
Salary and Benefits $5,388,473 $5,795,608 $7,264,128 $7,497,302 3.2%
Services and Supplies $2,092,705 $1,939,436 $2,313,194 $2,147,619 -7.2%
Miscellaneous $1,500 $8,095 N/A
Capital Outlay $1,000 $512 $3,500 $2,000 -42.9%
Interfund Transfers $379,653 $10,320 $360,325 $360,325 0%
Insurance and Other
Chargebacks $0 $8,596 N/A
Total Expense Objects:$7,863,330 $7,762,567 $9,941,147 $10,007,246 0.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 271
Line Item Detail - Revenue
Revenue
Library
Engagement Services
TRANSFERS FROM LIBRARY
FUND 185.48.4825.57009 -$294,996 N/A
Total Engagement Services:$0 -$294,996 N/A
Library Administration
PROPERTY TAXES 185.48.4845.51015 $7,348,375 $7,745,736 $8,213,664 $8,624,347 5%
LIBRARY FINES & FEES 185.48.4845.52610 $6,126 $9,349 N/A
BEV SNACK VENDING
MACHINE 185.48.4845.53200 $455 $373 $400 $1,000 150%
Federal Grants 185.48.4845.55201 $125,772 $60,398 $85,000 $40,000 -52.9%
LIBRARY STATE PER CAPITA
GRANT 185.48.4845.55245 $115,212 $115,212 $115,213 $115,000 -0.2%
DONATIONS 185.48.4845.56011 $359,774 $394,709 $400,000 $400,000 0%
MISCELLANEOUS REVENUE 185.48.4845.56045 $6,195 $4,494 $5,000 $2,000 -60%
FEES AND MERCHANDISE
SALE 185.48.4845.56140 -$179 $0 N/A
INVESTMENT INCOME 185.48.4845.56501 $68,819 $262,237 $25,000 $25,000 0%
TRANSFER FROM
ENDOWMENT 185.48.4845.57002 $217,930 $166,460 $216,999 $173,750 -19.9%
LIBRARY MATERIAL
REPLACEMENT CHARGES 185.48.4845.57515 $25,134 $31,516 $22,000 $20,000 -9.1%
LIBRARY BOOK SALE 185.48.4845.57526 $3,604 $3,579 $3,000 $3,000 0%
LIBRARY COPY MACH. CHG 185.48.4845.57535 $12,543 $12,769 $10,000 $5,000 -50%
LIBRARY MEETING RM
RENTAL 185.48.4845.57540 $2,766 $4,735 $4,000 $4,000 0%
RENTAL INCOME 185.48.4845.57545 $20,067 $18,839 $20,394 $10,000 -51%
LIBRARY GRANTS 185.48.4845.57551 $41,727 $43,325 $50,000 $40,000 -20%
Total Library Administration:$8,354,320 $8,873,729 $9,170,670 $9,463,097 3.2%
Total Library:$8,354,320 $8,578,733 $9,170,670 $9,463,097 3.2%
Total Revenue:$8,354,320 $8,578,733 $9,170,670 $9,463,097 3.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 272
Line Item Detail - Expenses
Expenditures
Library
Early Learning & Literacy
REGULAR PAY 185.48.4805.61010 $402,006 $472,570 $462,899 $524,910 13.4%
PERMANENT PART-TIME 185.48.4805.61050 $200,548 $199,472 $230,711 $204,826 -11.2%
SEASONAL EMPLOYEES 185.48.4805.61060 $2,805 $2,085 $5,000 $5,000 0%
OVERTIME PAY 185.48.4805.61110 $1,088 $0 N/A
TERMINATION PAYOUTS 185.48.4805.61415 $0 $623 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4805.61420 $2,746 $1,238 N/A
HEALTH INSURANCE 185.48.4805.61510 $68,270 $76,317 $78,922 $96,025 21.7%
VISION INSURANCE 185.48.4805.61513 $72 N/A
LIFE INSURANCE 185.48.4805.61615 $283 $184 $205 $193 -5.6%
IMRF 185.48.4805.61710 $27,124 $22,156 $19,429 $31,287 61%
SOCIAL SECURITY 185.48.4805.61725 $36,711 $40,966 $43,004 $45,244 5.2%
MEDICARE 185.48.4805.61730 $8,586 $9,581 $10,058 $10,581 5.2%
TRAINING & TRAVEL 185.48.4805.62295 $114 $427 N/A
WORK- STUDY 185.48.4805.62506 $0 $438 $900 $900 0%
STATE GRANT EXPENSE 185.48.4805.65002 $0 $1,450 N/A
FOOD 185.48.4805.65025 $17 $5 N/A
OFFICE SUPPLIES 185.48.4805.65095 $0 $825 N/A
LIBRARY SUPPLIES 185.48.4805.65100 $25,993 $23,097 $28,000 $28,000 0%
FITNESS INCENTIVE 185.48.4805.65141 $2,500 N/A
FURNITURE / FIXTURES /
EQUIPMENT 185.48.4805.65503 $1,000 $0 N/A
IT COMPUTER HARDWARE 185.48.4805.65555 $0 $0 $8,300 $8,300 0%
LIBRARY BOOKS 185.48.4805.65630 $134,198 $144,426 $150,000 $150,000 0%
AUDIO VISUAL COLLECTIONS 185.48.4805.65641 $11,390 $14,509 $10,000 $10,000 0%
Total Early Learning & Literacy:$922,880 $1,012,869 $1,047,429 $1,115,338 6.5%
Lifelong Learning & Literacy
REGULAR PAY 185.48.4806.61010 $383,967 $491,066 $473,636 $440,275 -7%
PERMANENT PART-TIME 185.48.4806.61050 $239,638 $293,726 $317,845 $320,646 0.9%
SEASONAL EMPLOYEES 185.48.4806.61060 $7,485 $1,155 $5,000 $5,000 0%
OVERTIME PAY 185.48.4806.61110 $819 $283 N/A
TERMINATION PAYOUTS 185.48.4806.61415 $1,777 $0 N/A
HEALTH INSURANCE 185.48.4806.61510 $67,758 $76,476 $78,330 $82,079 4.8%
LIFE INSURANCE 185.48.4806.61615 $200 $139 $159 $36 -77.4%
IMRF 185.48.4806.61710 $29,046 $26,805 $23,033 $32,617 41.6%
SOCIAL SECURITY 185.48.4806.61725 $38,361 $47,793 $49,073 $47,178 -3.9%
MEDICARE 185.48.4806.61730 $8,972 $11,177 $11,477 $11,031 -3.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 273
IT COMPUTER SOFTWARE 185.48.4806.62340 $536 $0 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4806.62341 $304,829 $287,180 N/A
FEDERAL GRANT EXPENSE 185.48.4806.65001 $2,500 N/A
STATE GRANT EXPENSE 185.48.4806.65002 $0 $5,550 $5,500 N/A
LIBRARY SUPPLIES 185.48.4806.65100 $10,618 $8,044 $15,000 $10,000 -33.3%
FITNESS INCENTIVE 185.48.4806.65141 $600 $1,500 N/A
Library Electronic Resources 185.48.4806.65628 $0 $0 $320,000 $320,000 0%
LIBRARY BOOKS 185.48.4806.65630 $313,421 $345,786 $335,000 $335,000 0%
PERIODICALS 185.48.4806.65635 $5,688 $7,413 $6,500 $6,500 0%
AUDIO VISUAL COLLECTIONS 185.48.4806.65641 $31,911 $29,931 $31,000 $31,000 0%
Total Lifelong Learning &
Literacy:$1,445,625 $1,634,025 $1,671,553 $1,643,862 -1.7%
Access Services
REGULAR PAY 185.48.4820.61010 $625,739 $753,314 $788,008 $841,198 6.7%
PERMANENT PART-TIME 185.48.4820.61050 $239,170 $261,967 $278,352 $339,329 21.9%
SEASONAL EMPLOYEES 185.48.4820.61060 $20,794 $4,487 $5,000 $5,000 0%
OVERTIME PAY 185.48.4820.61110 $952 $0 N/A
TERMINATION PAYOUTS 185.48.4820.61415 $12,938 $242 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4820.61420 $987 $1,603 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)185.48.4820.61430 $2,100 $0 N/A
HEALTH INSURANCE 185.48.4820.61510 $125,842 $152,068 $177,406 $200,267 12.9%
VISION INSURANCE 185.48.4820.61513 $92 $76 $76 $76 -0.2%
LIFE INSURANCE 185.48.4820.61615 $401 $292 $320 $345 8.1%
IMRF 185.48.4820.61710 $36,787 $31,086 $27,865 $45,925 64.8%
SOCIAL SECURITY 185.48.4820.61725 $53,943 $61,234 $66,114 $73,193 10.7%
MEDICARE 185.48.4820.61730 $12,616 $14,321 $15,463 $17,118 10.7%
BLDG MAINTENANCE SERVICES 185.48.4820.62225 -$4,146 $0 N/A
IT COMPUTER SOFTWARE 185.48.4820.62340 $135,777 $136,188 $183,900 $140,000 -23.9%
INTERNET SOLUTION
PROVIDERS 185.48.4820.62341 $24,577 $30,939 N/A
WORK- STUDY 185.48.4820.62506 $1,396 $1,202 $3,000 $3,000 0%
LIBRARY SUPPLIES 185.48.4820.65100 $25,959 $16,158 $15,000 $15,000 0%
FITNESS INCENTIVE 185.48.4820.65141 $300 $1,000 N/A
IT COMPUTER HARDWARE 185.48.4820.65555 $36,746 $0 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)185.48.4820.66049 $210 N/A
Total Access Services:$1,352,968 $1,466,386 $1,560,504 $1,680,451 7.7%
Engagement Services
REGULAR PAY 185.48.4825.61010 $409,917 $521,790 $654,189 $370,046 -43.4%
PERMANENT PART-TIME 185.48.4825.61050 $180,650 $208,741 $249,126 $48,323 -80.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 274
SEASONAL EMPLOYEES 185.48.4825.61060 $2,654 $1,059 $5,000 $5,000 0%
OVERTIME PAY 185.48.4825.61110 $1,618 $0 N/A
TERMINATION PAYOUTS 185.48.4825.61415 $1,347 $12,594 N/A
HEALTH INSURANCE 185.48.4825.61510 $85,165 $101,366 $150,948 $68,803 -54.4%
VISION INSURANCE 185.48.4825.61513 $216 $132 $111 $39 -64.9%
LIFE INSURANCE 185.48.4825.61615 $231 $150 $159 $131 -17.6%
IMRF 185.48.4825.61710 $27,152 $25,304 $25,740 $18,433 -28.4%
SOCIAL SECURITY 185.48.4825.61725 $35,548 $44,521 $56,006 $25,940 -53.7%
MEDICARE 185.48.4825.61730 $8,314 $10,412 $13,099 $6,063 -53.7%
BLDG MAINTENANCE SERVICES 185.48.4825.62225 $6,173 $445 N/A
IT COMPUTER SOFTWARE 185.48.4825.62340 $26,125 $5,888 $2,600 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4825.62341 -$647 $0 N/A
NATURAL GAS 185.48.4825.64015 $180 $0 N/A
FEDERAL GRANT EXPENSE 185.48.4825.65001 $0 $0 $43,500 $5,000 -88.5%
STATE GRANT EXPENSE 185.48.4825.65002 $0 $2,057 $5,500 N/A
FOOD 185.48.4825.65025 $0 $204 N/A
LIBRARY SUPPLIES 185.48.4825.65100 $23,959 $30,802 $38,000 $24,000 -36.8%
FITNESS INCENTIVE 185.48.4825.65141 $300 $2,000 N/A
FURNITURE / FIXTURES /
EQUIPMENT 185.48.4825.65503 $0 $512 $3,500 N/A
LIBRARY BOOKS 185.48.4825.65630 $38,267 $35,998 $35,000 N/A
PERIODICALS 185.48.4825.65635 $328 $0 N/A
AUDIO VISUAL COLLECTIONS 185.48.4825.65641 $5,780 $10,289 $1,500 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)185.48.4825.66049 $0 $8,386 N/A
Total Engagement Services:$853,275 $1,022,649 $1,278,478 $577,278 -54.8%
Innovation & Digital Learning
REGULAR PAY 185.48.4835.61010 $380,983 $356,028 $461,668 $443,796 -3.9%
PERMANENT PART-TIME 185.48.4835.61050 $193,496 $197,273 $256,962 $283,361 10.3%
SEASONAL EMPLOYEES 185.48.4835.61060 $10,055 $11,485 $5,000 $5,000 0%
OVERTIME PAY 185.48.4835.61110 $462 $0 N/A
TERMINATION PAYOUTS 185.48.4835.61415 $9,120 $5,186 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4835.61420 $0 $533 N/A
HEALTH INSURANCE 185.48.4835.61510 $63,935 $50,866 $80,278 $100,910 25.7%
VISION INSURANCE 185.48.4835.61513 $200 $95 $114 $38 -66.7%
LIFE INSURANCE 185.48.4835.61615 $233 $66 $59 $114 92%
IMRF 185.48.4835.61710 $27,218 $18,927 $20,913 $31,618 51.2%
SOCIAL SECURITY 185.48.4835.61725 $35,971 $34,568 $44,555 $45,084 1.2%
MEDICARE 185.48.4835.61730 $8,413 $8,084 $10,420 $10,540 1.1%
OTHER PROFESSIONAL
SERVICES 185.48.4835.62272 $90 $0 N/A
IT COMPUTER SOFTWARE 185.48.4835.62340 $57,110 $69,778 $55,000 $40,000 -27.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 275
INTERNET SOLUTION
PROVIDERS 185.48.4835.62341 $30,889 $0 N/A
FEDERAL GRANT EXPENSE 185.48.4835.65001 $0 $25,527 $30,642 $30,642 0%
STATE GRANT EXPENSE 185.48.4835.65002 $0 $15,533 $31,500 $29,000 -7.9%
LIBRARY SUPPLIES 185.48.4835.65100 $24,979 $10,735 $13,000 $13,000 0%
IT COMPUTER HARDWARE 185.48.4835.65555 $46,442 $28,088 $44,000 $44,000 0%
LIBRARY BOOKS 185.48.4835.65630 $20,892 $20,217 $20,000 $20,000 0%
AUDIO VISUAL COLLECTIONS 185.48.4835.65641 $59 $1,280 $2,500 $2,500 0%
Total Innovation & Digital
Learning:$910,547 $854,268 $1,076,613 $1,099,603 2.1%
Library Maintenance
REGULAR PAY 185.48.4840.61010 $350,720 $388,114 $632,362 $748,597 18.4%
PERMANENT PART-TIME 185.48.4840.61050 $72,344 $60,797 N/A
SEASONAL EMPLOYEES 185.48.4840.61060 $19,644 $3,315 $10,000 $2,000 -80%
OVERTIME PAY 185.48.4840.61110 $8,646 $10,667 $10,000 $5,000 -50%
TERMINATION PAYOUTS 185.48.4840.61415 $5,953 $7,472 N/A
HEALTH INSURANCE 185.48.4840.61510 $76,661 $97,639 $119,281 $162,877 36.5%
VISION INSURANCE 185.48.4840.61513 $74 $112 $112 $150 33.9%
LIFE INSURANCE 185.48.4840.61615 $274 $85 $114 $3 -97%
CELL PHONE ALLOWANCE 185.48.4840.61626 $900 $717 N/A
SHOE ALLOWANCE 185.48.4840.61630 $360 $540 $540 $690 27.8%
IMRF 185.48.4840.61710 $20,451 $16,007 $18,402 $33,087 79.8%
SOCIAL SECURITY 185.48.4840.61725 $27,209 $27,878 $39,240 $46,457 18.4%
MEDICARE 185.48.4840.61730 $6,364 $6,520 $9,178 $10,865 18.4%
BLDG MAINTENANCE SERVICES 185.48.4840.62225 $239,447 $251,387 $305,060 $295,000 -3.3%
OFFICE EQUIPMENT MAINT 185.48.4840.62235 $0 $1,233 $1,000 $1,000 0%
OTHER EQMT MAINTENANCE 185.48.4840.62245 $0 $0 $2,277 $2,277 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 185.48.4840.62305 $5,440 $5,436 $5,440 $5,440 0%
RENTAL OF AUTO
REPLACEMENT 185.48.4840.62309 $4,885 $4,884 $4,885 $4,885 0%
IT COMPUTER SOFTWARE 185.48.4840.62340 $0 -$23,287 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4840.62341 $0 $23,287 N/A
ELECTRICITY 185.48.4840.64005 $89,499 $89,870 $100,000 $100,000 0%
NATURAL GAS 185.48.4840.64015 $24,448 $13,921 $32,400 $30,000 -7.4%
CLOTHING 185.48.4840.65020 $1,828 $0 N/A
FOOD 185.48.4840.65025 $114 $0 N/A
JANITORIAL SUPPLIES 185.48.4840.65040 $7,599 $12,851 $19,265 $15,000 -22.1%
BLDG MAINTENANCE
MATERIAL 185.48.4840.65050 $16,772 $27,901 $36,750 $20,000 -45.6%
OFFICE SUPPLIES 185.48.4840.65095 $41 $13 N/A
FITNESS INCENTIVE 185.48.4840.65141 $500 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 276
Total Library Maintenance:$979,672 $1,027,859 $1,346,307 $1,483,328 10.2%
Library Administration
REGULAR PAY 185.48.4845.61010 $424,670 $382,487 $936,375 $957,928 2.3%
PERMANENT PART-TIME 185.48.4845.61050 $78,672 $53,891 $94,517 $107,809 14.1%
TERMINATION PAYOUTS 185.48.4845.61415 $94,402 $12,199 N/A
HEALTH INSURANCE 185.48.4845.61510 $46,957 $35,871 $118,354 $119,994 1.4%
VISION INSURANCE 185.48.4845.61513 $38 $38 $38 $114 200%
LIFE INSURANCE 185.48.4845.61615 $424 $203 $222 $579 161%
AUTO ALLOWANCE 185.48.4845.61625 $2,400 $600 $3,600 N/A
CELL PHONE ALLOWANCE 185.48.4845.61626 $894 $1,158 $1,008 $1,908 89.3%
IMRF 185.48.4845.61710 $27,911 $15,376 $30,000 $38,105 27%
SOCIAL SECURITY 185.48.4845.61725 $34,030 $27,417 $62,687 $66,013 5.3%
MEDICARE 185.48.4845.61730 $8,466 $6,412 $14,963 $15,534 3.8%
CONSULTING SERVICES 185.48.4845.62185 $153,389 $76,541 $153,000 $100,000 -34.6%
ADVERTISING 185.48.4845.62205 $1,456 $158 $2,000 $2,000 0%
PRINTING 185.48.4845.62210 $9,672 $39,543 $48,000 $40,000 -16.7%
BLDG MAINTENANCE SERVICES 185.48.4845.62225 $0 $1,715 N/A
OTHER PROFESSIONAL
SERVICES 185.48.4845.62272 -$2,939 $200 N/A
POSTAGE CHARGEBACKS 185.48.4845.62275 $0 $462 N/A
TUITION 185.48.4845.62290 $7,817 $3,584 $15,000 $15,000 0%
TRAINING & TRAVEL 185.48.4845.62295 $30,139 $28,048 $30,000 $30,000 0%
POSTAGE 185.48.4845.62315 $4,760 $1,486 $3,000 $3,000 0%
IT COMPUTER SOFTWARE 185.48.4845.62340 $12 $0 $24,000 $82,900 245.4%
MEMBERSHIP DUES 185.48.4845.62360 $2,006 $2,454 $2,000 $3,000 50%
WORK- STUDY 185.48.4845.62506 $3,237 $1,069 $3,600 $2,500 -30.6%
CREDIT CARD FEES 185.48.4845.62705 $4,479 $5,429 $5,000 $5,000 0%
UTILITIES - COE WATER 185.48.4845.64009 $7,455 $9,529 $10,000 $10,000 0%
TELECOMMUNICATIONS -
WIRELESS 185.48.4845.64540 $4,740 $0 N/A
FOOD 185.48.4845.65025 $8,055 $7,344 $2,500 $7,000 180%
OFFICE SUPPLIES 185.48.4845.65095 $26,780 $27,996 $54,000 $30,000 -44.4%
LIBRARY SUPPLIES 185.48.4845.65100 $636 $172 N/A
FITNESS INCENTIVE 185.48.4845.65141 $300 $500 N/A
BAD DEBT EXPENSE 185.48.4845.66017 $95 N/A
TRANSFER TO GENERAL FUND 185.48.4845.66131 $289,328 $0 $350,000 $350,000 0%
TRANSFER TO HUMAN
SERVICES FUND 185.48.4845.66132 $80,000 $0 N/A
Total Library Administration:$1,350,185 $741,976 $1,960,264 $1,991,984 1.6%
Library Grants
CONSULTING SERVICES 185.48.4850.62185 $17,172 $100 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 277
IT COMPUTER SOFTWARE 185.48.4850.62340 $115 $0 N/A
LIBRARY SUPPLIES 185.48.4850.65100 $30,893 $2,436 N/A
Total Library Grants:$48,179 $2,536 N/A
Robert Crown Operations
REGULAR PAY 185.48.4826.61010 $300,993 N/A
PERMANENT PART-TIME 185.48.4826.61050 $163,856 N/A
HEALTH INSURANCE 185.48.4826.61510 $71,558 N/A
VISION INSURANCE 185.48.4826.61513 $76 N/A
LIFE INSURANCE 185.48.4826.61615 $117 N/A
IMRF 185.48.4826.61710 $19,948 N/A
SOCIAL SECURITY 185.48.4826.61725 $28,821 N/A
MEDICARE 185.48.4826.61730 $6,737 N/A
IT COMPUTER SOFTWARE 185.48.4826.62340 $2,600 N/A
LIBRARY SUPPLIES 185.48.4826.65100 $14,000 N/A
FURNITURE / FIXTURES /
EQUIPMENT 185.48.4826.65503 $2,000 N/A
LIBRARY BOOKS 185.48.4826.65630 $35,000 N/A
AUDIO VISUAL COLLECTIONS 185.48.4826.65641 $1,500 N/A
Total Robert Crown Operations:$647,206 N/A
Total Library:$7,863,330 $7,762,567 $9,941,147 $10,239,050 3%
Non-Departmental
Other Wages
SALARY ADJUSTMENTS 185.99.9988.61001 -$231,804 N/A
Total Other Wages:-$231,804 N/A
Total Non-Departmental:-$231,804 N/A
Total Expenditures:$7,863,330 $7,762,567 $9,941,147 $10,007,246 0.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 278
Library Debt
Service Fund
(186)
The Library Debt Fund was created to repay the outstanding debt obligation
associated with the nancing of the Evanston Public Library Main Branch. This
fund accounts for the debt service costs associated with Library debt issuance
to fund capital projects at the Main library and the branch locations. Revenues
for this fund come from the Library’s tax levy, and expenses are paid to the
City as a part of the annual payment of all outstanding bonds.
Summary
The Library Debt Service Fund is projecting $576,946 in revenues and $576,946 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Property Taxes $506,626 $507,912 $574,677 $576,946 0.4%
Total Revenue
Source:$506,626 $507,912 $574,677 $576,946 0.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Expenditures by Type
Expense Objects
Debt Service $504,988 $507,913 $574,677 $576,946 0.4%
Total Expense
Objects:$504,988 $507,913 $574,677 $576,946 0.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 279
Line Item Detail - Revenue
Revenue
Library
PROPERTY
TAXES 186.48.4861.51015 $506,626 $507,912 $574,677 $576,946 0.4%
Total Library:$506,626 $507,912 $574,677 $576,946 0.4%
Total Revenue:$506,626 $507,912 $574,677 $576,946 0.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Expenses
Expenditures
DEBT SERVICE-
PRINCIPAL 186.48.4861.68305 $264,706 $275,730 $353,392 $370,083 4.7%
DEBT SERVICE-
INTEREST 186.48.4861.68315 $240,282 $232,183 $221,285 $206,863 -6.5%
Total Expenditures:$504,988 $507,913 $574,677 $576,946 0.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025 Adopted
(%)
City of Evanston | Budget Book 2025 Page 280
Library
Capital
Improvement
Fund (187)
This fund accounts for all of the library’s capital outlay expenditures not
nanced by annual operations or maintenance. Projects funded are included
in the City’s Capital Improvement Plan. They are developed as part of a multi-
year, long-term program to construct, rehabilitate or otherwise improve the
library’s assets.
Summary
The Library Capital Improvement Fund is projecting $1,900,000 in revenues and $1,900,000 in expenses in the FY 2025
budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
The Evanston Public Library proposes to issue $1.9 million in General Obligation bonds for capital improvements in 2025.
Revenue Source
Other Revenue $0 $0 $550,000 $1,900,000 245.5%
Total Revenue
Source:$0 $0 $550,000 $1,900,000 245.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 281
Expenditures by Type
Project details for the Library Capital Improvements Fund can be found in the Capital Improvements section of the Budget
Book.
Expense Objects
Capital Outlay $173,737 $1,192,903 $550,000 $1,900,000 245.5%
Total Expense
Objects:$173,737 $1,192,903 $550,000 $1,900,000 245.5%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Library
BOND
PROCEEDS 187.48.4862.56060 $0 $0 $550,000 $1,900,000 245.5%
Total Library:$0 $0 $550,000 $1,900,000 245.5%
Total Revenue:$0 $0 $550,000 $1,900,000 245.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Expenses
Expenditures
Library
OTHER
IMPROVEMENTS 187.48.4862.65515 $173,737 $1,192,903 $550,000 $1,900,000 245.5%
Total Library:$173,737 $1,192,903 $550,000 $1,900,000 245.5%
Total Expenditures:$173,737 $1,192,903 $550,000 $1,900,000 245.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 282
Motor Fuel
Tax (MFT)
Fund (200)
The Motor Fuel Tax Funds are authorized by the Illinois Department of
Transportation and are appropriated as part of the City's share of the gasoline
tax. This funding also includes Transportation Renewal Funds authorized by
the State of Illinois 2019 Rebuild Illinois legislation. Funding is used for capital
improvements involving street maintenance, street resurfacing, and signal
upgrade projects. The Motor Fuel Tax funds are also used for operations and
maintenance activities such as street cleaning, street sweeping, and snow
removal operations.
Summary
The Motor Fuel Tax Fund is projecting $3,350,000 in revenues and $6,359,650 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
Revenues by Source
Revenue Source
Intergovernmental
Revenue $4,686,682 $3,371,349 $2,986,239 $3,300,000 10.5%
Interest Income $92,023 $286,401 $15,000 $50,000 233.3%
Total Revenue Source:$4,778,706 $3,657,750 $3,001,239 $3,350,000 11.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 283
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (70.1%)Capital Outlay (70.1%)Capital Outlay (70.1%)
Services and Supplies (29.9%)Services and Supplies (29.9%)Services and Supplies (29.9%)
Expense Objects
Salary and Benefits $0 $0 $325,000 N/A
Services and
Supplies $828,754 $526,223 $2,050,000 $1,900,000 -7.3%
Capital Outlay $2,527,822 $2,305,289 $4,245,000 $4,459,650 5.1%
Interfund Transfers $1,044,987 $0 N/A
Total Expense Objects:$4,401,563 $2,831,512 $6,620,000 $6,359,650 -3.9%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 284
Line Item Detail - Revenue
Revenue
Public Works Agency
Intergovernmental
Revenue
STATE ALLOTMENT 200.40.5100.55185 $3,050,375 $3,371,349 $2,986,239 $3,300,000 10.5%
MFT REBUILD ILLINOIS
FUNDS 200.40.5105.55186 $1,636,307 $0 N/A
Total Intergovernmental
Revenue:$4,686,682 $3,371,349 $2,986,239 $3,300,000 10.5%
Interest Income
INVESTMENT INCOME 200.40.5100.56501 $92,023 $286,401 $15,000 $50,000 233.3%
Total Interest Income:$92,023 $286,401 $15,000 $50,000 233.3%
Total Public Works Agency:$4,778,706 $3,657,750 $3,001,239 $3,350,000 11.6%
Total Revenue:$4,778,706 $3,657,750 $3,001,239 $3,350,000 11.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 vs.
FY2025 (%)
Line Item Detail - Expenses
Expenditures
Public Works
Capital Outlay
OTHER IMPROVEMENTS 200.26.5100.65515 $15,566 $0 N/A
Total Capital Outlay:$15,566 $0 N/A
Total Public Works:$15,566 $0 N/A
Public Works Agency
Salary and Benefits
SNOW OT 200.40.5100.61114 $0 $0 $325,000 N/A
Total Salary and Benefits:$0 $0 $325,000 N/A
Services and Supplies
SERVICE AGREEMENTS/
CONTRACTS 200.40.5100.62509 $101,989 $92,307 $970,000 $970,000 0%
CREDIT CARD FEES 200.40.5100.62705 $0 $225 N/A
LIGHTING 200.40.5100.64006 $233,363 $185,571 $170,000 $170,000 0%
TRAFFIC LIGHT
ELECTRICITY 200.40.5100.64007 $55,835 $38,452 $75,000 $75,000 0%
CHEMICALS/ SALT 200.40.5100.65015 $390,946 $189,885 $625,000 $625,000 0%
MATER. TO MAINT. IMP.200.40.5100.65055 $46,621 $19,784 $50,000 $50,000 0%
PHASE I ENGINEERING 200.40.5100.65671 $160,000 $10,000 -93.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 285
Total Services and
Supplies:$828,754 $526,223 $2,050,000 $1,900,000 -7.3%
Capital Outlay
OTHER IMPROVEMENTS 200.40.5100.65515 $615,910 $2,192,901 $3,404,000 $4,459,650 31%
OTHER IMPROVEMENTS 200.40.5105.65515 $1,896,346 $112,388 $841,000 N/A
Total Capital Outlay:$2,512,256 $2,305,289 $4,245,000 $4,459,650 5.1%
Interfund Transfers
TRANSFER TO GENERAL
FUND 200.40.5100.66131 $1,044,987 $0 N/A
Total Interfund Transfers:$1,044,987 $0 N/A
Total Public Works Agency:$4,385,997 $2,831,512 $6,620,000 $6,359,650 -3.9%
Total Expenditures:$4,401,563 $2,831,512 $6,620,000 $6,359,650 -3.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 286
Emergency
Telephone
System (E911)
Fund (205)
In accordance with Illinois Public Act 85-978, the City of Evanston enacted
Ordinance 133-O-90 by referendum in December of 1990. The purpose of the
Ordinance was to establish an Enhanced 9-1-1 system. Per the legislature, an
Emergency Telephone System Board (ETSB) was established. The function of
the ETSB is to design and implement an enhanced 9-1-1 system for the City of
Evanston and monitor the system once in place.
Summary
The Emergency Telephone System Fund is projecting $1,465,000 in revenues and $1,743,699 in expenses (excluding
$119,142 in transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
Revenues by Source
Revenue Source
Other Taxes $1,591,465 $1,714,128 $1,450,000 $1,450,000 0%
Interest Income $8,339 $26,676 $7,000 $15,000 114.3%
Total Revenue
Source:$1,599,804 $1,740,804 $1,457,000 $1,465,000 0.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Expenditures by Type
Expense Objects
Salary and Benefits $763,168 $700,973 $810,331 $903,749 11.5%
Services and Supplies $365,391 $357,127 $368,350 $394,950 7.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 287
Miscellaneous $1,500 $500 N/A
Capital Outlay $411,635 $496,657 $480,000 $445,000 -7.3%
Interfund Transfers $90,000 $90,000 $100,000 $100,000 0%
Insurance and Other
Chargebacks $18,230 $19,140 $19,142 $19,142 0%
Total Expense Objects:$1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Police
Emergency Telephone
Systm
EMERGENCY
TELEPHONE SYSTM 205.22.5150.56160 $1,591,465 $1,714,128 $1,450,000 $1,450,000 0%
INVESTMENT INCOME 205.22.5150.56501 $8,339 $26,676 $7,000 $15,000 114.3%
Total Emergency
Telephone Systm:$1,599,804 $1,740,804 $1,457,000 $1,465,000 0.5%
Total Police:$1,599,804 $1,740,804 $1,457,000 $1,465,000 0.5%
Total Revenue:$1,599,804 $1,740,804 $1,457,000 $1,465,000 0.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Police
Emergency Telephone Systm
Salary and Benefits
REGULAR PAY 205.22.5150.61010 $548,284 $483,904 $618,789 $685,368 10.8%
OVERTIME PAY 205.22.5150.61110 $17,723 $26,950 $10,000 $15,000 50%
HIREBACK OT PAY 205.22.5150.61111 $0 $640 N/A
TERMINATION PAYOUTS 205.22.5150.61415 $18,766 $27,765 N/A
ANNUAL SICK LEAVE PAYOUT 205.22.5150.61420 $1,448 $10,611 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)205.22.5150.61430 $5,363 $0 N/A
EDUCATION PAY 205.22.5150.61440 $0 $2,000 $4,000 N/A
POLICE EDUCATION
INCENTIVES 205.22.5150.61441 $2,000 $0 N/A
HEALTH INSURANCE 205.22.5150.61510 $94,616 $85,778 $110,957 $115,428 4%
VISION INSURANCE 205.22.5150.61513 $136 $76 $76 $76 0%
LIFE INSURANCE 205.22.5150.61615 $623 $377 $424 $569 34.2%
UNIFORM ALLOWANCE 205.22.5150.61635 $3,400 $4,400 $4,400 $4,400 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 288
IMRF 205.22.5150.61710 $27,094 $18,355 $18,008 $26,140 45.2%
SOCIAL SECURITY 205.22.5150.61725 $35,428 $32,513 $38,639 $42,766 10.7%
MEDICARE 205.22.5150.61730 $8,286 $7,604 $9,038 $10,002 10.7%
Total Salary and Benefits:$763,168 $700,973 $810,331 $903,749 11.5%
Services and Supplies
TRAINING & TRAVEL 205.22.5150.62295 $6,211 $6,148 $6,500 $10,000 53.8%
MEMBERSHIP DUES 205.22.5150.62360 $343 $147 $500 $1,000 100%
SERVICE AGREEMENTS/
CONTRACTS 205.22.5150.62509 $311,115 $339,916 $350,000 $371,500 6.1%
BANK FEES 205.22.5150.62703 $1,000 N/A
CREDIT CARD FEES 205.22.5150.62705 $396 $591 $400 N/A
TELECOMMUNICATIONS 205.22.5150.64505 $676 $1,275 $1,500 $1,500 0%
TELECOMMUNICATIONS -
WIRELESS 205.22.5150.64540 $39,480 $0 N/A
CLOTHING 205.22.5150.65020 $564 $0 $500 N/A
MINOR EQUIPMENT & TOOLS 205.22.5150.65085 $5,170 $7,372 $7,000 $8,000 14.3%
OFFICE SUPPLIES 205.22.5150.65095 $617 $989 $750 $750 0%
OFFICE MACH. & EQUIP.205.22.5150.65620 $819 $689 $1,200 $1,200 0%
Total Services and Supplies:$365,391 $357,127 $368,350 $394,950 7.2%
Miscellaneous
FITNESS INCENTIVE 205.22.5150.65141 $1,500 $500 N/A
Total Miscellaneous:$1,500 $500 N/A
Capital Outlay
OTHER IMPROVEMENTS 205.22.5150.65515 $411,160 $496,657 $480,000 $445,000 -7.3%
FURNITURE & FIXTURES 205.22.5150.65625 $474 $0 N/A
Total Capital Outlay:$411,635 $496,657 $480,000 $445,000 -7.3%
Interfund Transfers
TRANSFER TO GENERAL FUND 205.22.5150.66131 $90,000 $90,000 $100,000 $100,000 0%
Total Interfund Transfers:$90,000 $90,000 $100,000 $100,000 0%
Insurance and Other
Chargebacks
TRANSFER TO INSURANCE 205.22.5150.66130 $18,230 $19,140 $19,142 $19,142 0%
Total Insurance and Other
Chargebacks:$18,230 $19,140 $19,142 $19,142 0%
Total Emergency Telephone Systm:$1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8%
Total Police:$1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8%
Total Expenditures:$1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 289
Foreign Fire
Insurance
Fund (206)
The Illinois Foreign Fire Insurance Fund is distributed by the State of Illinois Municipal
League. The Municipal League collects insurance taxes from companies outside of
the State of Illinois. Those funds are distributed to re departments across the state to
provide for the needs of the departments as the department sees t to compensate
for what is not provided by the municipality.
Summary
The Foreign Fire Insurance Fund is projecting $250,000 in revenues and $200,000 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2025
$0
$50K
$100K
$150K
$200K
$250K
$300K
Revenues by Source
Revenue Source
Other Taxes $267,765 $248,204 $250,000 N/A
Total Revenue Source:$267,765 $248,204 $250,000 N/A
Name FY2022 Actual FY2023 Actual FY2025 Adopted Budget FY2024 Adopted vs. FY2025
Adopted (%)
Expenditures by Type
Expense Objects
Services and Supplies $238,583 $261,615 N/A
Capital Outlay $200,000 N/A
Total Expense Objects:$238,583 $261,615 $200,000 N/A
Name FY2022 Actual FY2023 Actual FY2025 Adopted Budget FY2024 Adopted vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 290
Line Item Detail - Revenue
Revenue
Fire Mgmt & Support
Govt-Public Safety
FOREIGN FIRE INSURANCE
INCOME 206.23.0020.56044 $267,765 $248,204 $250,000 N/A
Total Govt-Public Safety:$267,765 $248,204 $250,000 N/A
Total Fire Mgmt & Support:$267,765 $248,204 $250,000 N/A
Total Revenue:$267,765 $248,204 $250,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Expenses
Expenditures
Fire Mgmt & Support
Govt-Public Safety
MINOR EQUIPMENT AND
TOOLS 206.23.0020.65155 $238,583 $261,615 N/A
OTHER IMPROVEMENTS 206.23.0020.65515 $200,000 N/A
Total Govt-Public Safety:$238,583 $261,615 $200,000 N/A
Total Fire Mgmt & Support:$238,583 $261,615 $200,000 N/A
Total Expenditures:$238,583 $261,615 $200,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 291
Community
Development
Block Grant
(CDBG) Fund
(215)
The City of Evanston is a federal entitlement community and receives
Community Development Block Grant (CDBG) funds annually to address the
needs of low- and moderate-income residents. Statutory program goals are to
provide decent housing, a suitable living environment, and economic
opportunity primarily for residents whose incomes do not exceed 80% of the
area median income.
Summary
The CDBG Fund is projecting $2,616,400 in revenues and $3,788,998 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
Revenues by Source
Revenue Source
Intergovernmental
Revenue $2,328,668 $2,016,980 $3,068,463 $2,616,400 -14.7%
Interest Income $2,103 $3,484 N/A
Total Revenue Source:$2,330,771 $2,020,464 $3,068,463 $2,616,400 -14.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 292
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Miscellaneous (58%)Miscellaneous (58%)Miscellaneous (58%)
Capital Outlay (30.4%)Capital Outlay (30.4%)Capital Outlay (30.4%)
Salary and Benefits (8.4%)Salary and Benefits (8.4%)Salary and Benefits (8.4%)
Services and Supplies (3.2%)Services and Supplies (3.2%)Services and Supplies (3.2%)
Expense Objects
Salary and Benefits $403,282 $481,568 $681,559 $319,903 -53.1%
Services and Supplies $42,731 $28,148 $17,480 $120,650 590.2%
Miscellaneous $246,341 $13,707 $2,341,499 $2,198,445 -6.1%
Capital Outlay $705,255 $737,839 $1,150,000 N/A
Community Sponsored
Organizations $572,290 $510,380 $75,000 N/A
Insurance and Other
Chargebacks $362,371 $248,822 N/A
Total Expense Objects:$2,332,271 $2,020,464 $3,115,538 $3,788,998 21.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 293
Line Item Detail - Revenue
Revenue
Community Development
Rehab Construction Admin
INVESTMENT INCOME 215.21.5187.56501 $2,103 $3,484 N/A
Total Rehab Construction
Admin:$2,103 $3,484 N/A
Cdbg Administration
PROGRAM
REIMBURSEMENTS - HUD
PROGRAMS
215.21.5220.56001 $2,328,668 $2,016,980 $2,833,463 $2,381,400 -16%
Total Cdbg Administration:$2,328,668 $2,016,980 $2,833,463 $2,381,400 -16%
Cdbg-Cv
PROGRAM
REIMBURSEMENTS - HUD
PROGRAMS
215.21.5226.56001 $0 $0 $235,000 $235,000 0%
Total Cdbg-Cv:$0 $0 $235,000 $235,000 0%
Total Community Development:$2,330,771 $2,020,464 $3,068,463 $2,616,400 -14.7%
Total Revenue:$2,330,771 $2,020,464 $3,068,463 $2,616,400 -14.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Community Development
Public Improvements
TWIGGS PARK 215.21.5170.62830 $9,111 $75,258 N/A
ALLEY PAVING PROGRAM 215.21.5170.62840 $403,242 $433,234 N/A
SPECIAL ASSESSMENTS-
ALLEY 215.21.5170.62845 $0 $6,847 N/A
CURB/SIDEWALK
REPLACEMENT 215.21.5170.63030 $286,995 $222,500 N/A
OTHER IMPROVEMENTS 215.21.5170.65515 $1,150,000 N/A
PHASE I ENGINEERING 215.21.5170.65671 $10,000 N/A
Total Public Improvements:$699,348 $737,839 $1,160,000 N/A
Rehab Construction Admin
REGULAR PAY 215.21.5187.61010 $44,320 $36,660 $50,715 $40,281 -20.6%
OVERTIME PAY 215.21.5187.61110 $237 $0 N/A
TERMINATION PAYOUTS 215.21.5187.61415 $5,992 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 294
ANNUAL SICK LEAVE
PAYOUT 215.21.5187.61420 $508 $339 N/A
HEALTH INSURANCE 215.21.5187.61510 $4,747 $4,274 $5,488 $3,105 -43.4%
VISION INSURANCE 215.21.5187.61513 $19 N/A
LIFE INSURANCE 215.21.5187.61615 $4 $0 $1 $18 1,676%
IMRF 215.21.5187.61710 $2,099 $1,174 $1,476 $1,793 21.5%
SOCIAL SECURITY 215.21.5187.61725 $2,718 $2,605 $3,145 $2,498 -20.6%
MEDICARE 215.21.5187.61730 $636 $609 $736 $585 -20.5%
OTHER PROGRAM COSTS 215.21.5187.62490 $679 $528 N/A
CONTRIB TO OTHER
AGENCIES 215.21.5187.62665 $29,035 $20,878 $85,000 N/A
CREDIT CARD FEES 215.21.5187.62705 $6 $8 N/A
OTHER CHARGES-
CHARGEBACK 215.21.5187.62740 -$3,311 $966 N/A
PERSONAL COMPUTER
SOFTWARE 215.21.5187.64545 $3,720 $3,720 $5,830 $7,000 20.1%
Total Rehab Construction
Admin:$85,397 $77,753 $67,391 $140,299 108.2%
Housing Code Compliance
OTHER CHARGES-
CHARGEBACK 215.21.5204.62740 $378,449 $326,619 N/A
Total Housing Code
Compliance:$378,449 $326,619 N/A
Cdbg Administration
REGULAR PAY 215.21.5220.61010 $217,758 $278,601 $433,944 $168,676 -61.1%
PERMANENT PART-TIME 215.21.5220.61050 $62,585 $71,523 $58,560 $58,331 -0.4%
SEASONAL EMPLOYEES 215.21.5220.61060 $8,475 $0 N/A
OVERTIME PAY 215.21.5220.61110 $1,312 $6,491 $3,000 $3,000 0%
HEALTH INSURANCE 215.21.5220.61510 $30,964 $34,389 $72,303 $15,233 -78.9%
VISION INSURANCE 215.21.5220.61513 $0 $10 $24 $19 -20.7%
LIFE INSURANCE 215.21.5220.61615 $191 $130 $156 $86 -44.8%
CELL PHONE ALLOWANCE 215.21.5220.61626 $572 $0 N/A
IMRF 215.21.5220.61710 $13,015 $12,226 $14,333 $8,892 -38%
SOCIAL SECURITY 215.21.5220.61725 $17,519 $21,515 $30,536 $14,075 -53.9%
MEDICARE 215.21.5220.61730 $4,097 $5,032 $7,143 $3,292 -53.9%
ADVERTISING 215.21.5220.62205 $0 $71 $1,000 $500 -50%
PRINTING 215.21.5220.62210 $0 $39 N/A
POSTAGE CHARGEBACKS 215.21.5220.62275 $0 $0 $350 $350 0%
TRAINING & TRAVEL 215.21.5220.62295 $0 $1,435 $2,500 $5,000 100%
IT COMPUTER SOFTWARE 215.21.5220.62340 $0 $1,057 $5,000 $10,500 110%
MEMBERSHIP DUES 215.21.5220.62360 $1,495 $940 $1,800 $1,800 0%
OTHER PROGRAM COSTS 215.21.5220.62490 $8,500 $3,500 $2,141,499 $1,963,445 -8.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 295
OTHER CHARGES-
CHARGEBACK 215.21.5220.62740 -$60,795 -$113,489 N/A
ALLEY PAVING PROGRAM 215.21.5220.62840 $5,908 N/A
OFFICE SUPPLIES 215.21.5220.65095 $0 $0 $1,000 $500 -50%
FITNESS INCENTIVE 215.21.5220.65141 $210 $0 N/A
Total Cdbg Administration:$311,805 $323,469 $2,773,148 $2,253,699 -18.7%
Cdbg-Cv
OTHER PROGRAM COSTS 215.21.5226.62490 $1,082 $0 $200,000 $235,000 17.5%
OTHER CHARGES-
CHARGEBACK 215.21.5226.62740 $48,028 $34,726 N/A
INTERFAITH ACTION
COUNCIL 215.21.5226.62960 $0 $40,000 N/A
CONNECTION FOR
HOMELESS 215.21.5226.62970 $257,030 $211,263 N/A
SUMMER YOUTH
EMPLOYMENT 215.21.5226.63045 $235,870 $9,679 N/A
CHILDCARE NETWORK
EVANSTON 215.21.5226.63067 $35,000 $0 N/A
Total Cdbg-Cv:$577,011 $295,668 $200,000 $235,000 17.5%
Public Services
JAMES MORAN CENTER 215.21.5240.62935 $75,000 $60,000 N/A
YWCA SHELTER PROGRAM 215.21.5240.62955 $35,000 $17,500 N/A
INTERFAITH ACTION
COUNCIL 215.21.5240.62960 $20,000 $20,000 N/A
BOOKS AND BREAKFAST 215.21.5240.62961 $20,000 $20,000 N/A
CONNECTION FOR
HOMELESS 215.21.5240.62970 $50,000 $100,000 N/A
MEALS AT HOME 215.21.5240.63120 $15,000 $15,000 N/A
FAMILY FOCUS 215.21.5240.67030 $65,260 $26,617 N/A
Total Public Services:$280,260 $259,117 N/A
Economic Development
DIRECT FINANCIAL
ASSISTANCE TO BUSINESSES 215.21.5260.63065 $0 $0 $75,000 N/A
Total Economic Development:$0 $0 $75,000 N/A
Total Community Development:$2,332,271 $2,020,464 $3,115,538 $3,788,998 21.6%
Total Expenditures:$2,332,271 $2,020,464 $3,115,538 $3,788,998 21.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 296
CDBG Loan
Fund (220)
The CDBG Loan Fund is a revolving loan fund. Its purpose is to provide 0-3%
interest loans that may be deferred or amortized to rehab income eligible
one- and two-unit owner-occupied residential properties and multi-family
rental properties that are occupied by income-eligible households under HUD
regulations. It also provides deferred loans for income-eligible homeowners to
demolish unsafe garages and dangerous trees. Funds are prioritized for
properties with code violations, as well as for energy ef ciency and
accessibility. This fund was established with HUD approval using Community
Development Block Grant funds. Principal and interest payments from loans
are returned to the Revolving Loan Fund and are used to fund new eligible
projects. Additionally, repayments on CDBG loans made to businesses are
deposited into this fund and may be used for CDBG economic development
activities. Revolving loan funds must be used before additional entitlement
funds for eligible activities.
Summary
The CDBG Loan Fund is projecting $306,565 in revenues and $306,565 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
$500K
Revenues by Source
Revenue Source
Other Revenue $85,956 $163,577 $443,121 $301,565 -31.9%
Interest Income $0 $0 $5,000 $5,000 0%
Total Revenue
Source:$85,956 $163,577 $448,121 $306,565 -31.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 297
Expenditures by Type
Expense Objects
Services and
Supplies $17,638 $151,862 $440,000 $306,565 -30.3%
Total Expense Objects:$17,638 $151,862 $440,000 $306,565 -30.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Community
Development
INVESTMENT INCOME 220.21.5280.56501 $0 $0 $5,000 $5,000 0%
CITY REHAB
REPAYMENTS 220.21.5280.56600 $80,847 $158,415 $440,121 $298,565 -32.2%
CITY REHAB
REPAYMENTS 220.21.5285.56600 $5,110 $5,163 $3,000 $3,000 0%
Total Community
Development:$85,956 $163,577 $448,121 $306,565 -31.6%
Total Revenue:$85,956 $163,577 $448,121 $306,565 -31.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Community
Development
REHAB LOANS 220.21.5280.65535 $10,200 $10,410 $300,000 $206,565 -31.1%
REHAB LOANS 220.21.5285.65535 $7,438 $141,452 $140,000 $100,000 -28.6%
Total Community
Development:$17,638 $151,862 $440,000 $306,565 -30.3%
Total Expenditures:$17,638 $151,862 $440,000 $306,565 -30.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 298
HOME Fund
(240)
The HOME Investment Partnership Program addresses the affordable
housing needs of low- and moderate-income individuals and families by
preserving existing and producing new affordable housing, and by providing
rent and utility assistance to low income households that enable them to
afford market rate housing. HOME funds are used to:
Finance the acquisition and/or rehabilitation of existing residential units;
Fund new construction of affordable housing;
Fund Tenant Based Rental Assistance (TBRA).
Summary
The HOME Fund is projecting $2,281,619 in revenues and $2,275,912 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Revenue Source
Intergovernmental
Revenue $308,371 $79,294 $2,345,000 $2,256,469 -3.8%
Other Revenue $32,162 $25,227 $25,000 $25,000 0%
Interest Income $996 $639 $150 $150 0%
Total Revenue Source:$341,530 $105,160 $2,370,150 $2,281,619 -3.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 299
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Insurance and Other Chargebacks (50.5%)Insurance and Other Chargebacks (50.5%)Insurance and Other Chargebacks (50.5%)Services and Supplies (47.5%)Services and Supplies (47.5%)Services and Supplies (47.5%)
Salary and Benefits (1.9%)Salary and Benefits (1.9%)Salary and Benefits (1.9%)
Miscellaneous (0.09%)Miscellaneous (0.09%)Miscellaneous (0.09%)
Expense Objects
Salary and Benefits $53,062 $70,919 $68,137 $42,847 -37.1%
Services and Supplies $328,096 $48,213 $801,065 $1,081,065 35%
Miscellaneous $0 $107 $2,000 $2,000 0%
Insurance and Other
Chargebacks -$20,746 -$15,081 $1,150,000 $1,150,000 0%
Total Expense Objects:$360,412 $104,159 $2,021,202 $2,275,912 12.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 300
Line Item Detail - Revenue
Revenue
Community Development
Home Fund
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 240.21.5430.56001 $303,285 $51,212 $1,095,000 $1,056,469 -3.5%
Total Home Fund:$303,285 $51,212 $1,095,000 $1,056,469 -3.5%
Home ARP
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 240.21.5435.56001 $5,087 $28,082 $1,250,000 $1,200,000 -4%
Total Home ARP:$5,087 $28,082 $1,250,000 $1,200,000 -4%
Home Rehab Loan
INVESTMENT INCOME 240.21.5440.56501 $996 $639 $150 $150 0%
Total Home Rehab Loan:$996 $639 $150 $150 0%
HOME Acquisition and
Financing
CITY REHAB REPAYMENTS 240.21.5450.56600 $32,162 $25,227 $25,000 $25,000 0%
Total HOME Acquisition and
Financing:$32,162 $25,227 $25,000 $25,000 0%
Total Community Development:$341,530 $105,160 $2,370,150 $2,281,619 -3.7%
Total Revenue:$341,530 $105,160 $2,370,150 $2,281,619 -3.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Community Development
Home ARP
OTHER CHARGES-
CHARGEBACK 240.21.5435.62740 $5,087 $28,082 $1,150,000 $1,150,000 0%
Total Home ARP:$5,087 $28,082 $1,150,000 $1,150,000 0%
Home Fund
REGULAR PAY 240.21.5430.61010 $44,301 $58,035 $56,663 $35,251 -37.8%
OVERTIME PAY 240.21.5430.61110 $486 $1,248 N/A
HEALTH INSURANCE 240.21.5430.61510 $2,769 $5,179 $5,488 $3,329 -39.3%
VISION INSURANCE 240.21.5430.61513 $0 $11 N/A
LIFE INSURANCE 240.21.5430.61615 $14 $9 $1 $1 -48%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 301
IMRF 240.21.5430.61710 $2,117 $1,997 $1,650 $1,569 -4.9%
SOCIAL SECURITY 240.21.5430.61725 $2,736 $3,598 $3,513 $2,186 -37.8%
MEDICARE 240.21.5430.61730 $640 $841 $822 $512 -37.7%
TRAINING & TRAVEL 240.21.5430.62295 $500 $0 $500 $500 0%
MEMBERSHIP DUES 240.21.5430.62360 $0 $0 $500 $500 0%
OTHER PROGRAM COSTS 240.21.5430.62490 $0 $107 $2,000 $2,000 0%
OTHER CHARGES-
CHARGEBACK 240.21.5430.62740 -$25,833 -$43,162 N/A
PERSONAL COMPUTER
SOFTWARE 240.21.5430.64545 $590 $590 N/A
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 240.21.5430.65530 $232,798 $0 $500,000 $780,000 56%
TENANT-BASED RENTAL
ASSISTANCE 240.21.5430.65538 $94,146 $47,562 $300,000 $300,000 0%
Total Home Fund:$355,263 $76,016 $871,137 $1,125,847 29.2%
Home Rehab Loan
BANK FEES 240.21.5440.62703 $65 N/A
CREDIT CARD FEES 240.21.5440.62705 $62 $61 $65 N/A
Total Home Rehab Loan:$62 $61 $65 $65 0%
Total Community Development:$360,412 $104,159 $2,021,202 $2,275,912 12.6%
Total Expenditures:$360,412 $104,159 $2,021,202 $2,275,912 12.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 302
Affordable
Housing
Fund (250)
The Affordable Housing Fund must be used to address the housing needs of low-,
moderate and middle-income individuals and families by promoting, preserving, and
producing affordable housing; providing housing-related services; and providing
support for agencies and organizations that actively address these housing needs,
including:
Funding a tenant/landlord program.
Funding expenses relating to acquisition of vacant and blighted properties
through the Cook County No Cash Bid program and to pursue judicial deeds on
properties with City liens.
Providing funds for the acquisition, rehabilitation, and new construction of
affordable housing.
Providing gap funding for affordable housing projects funded primarily with
Low Income Housing Tax Credits or other sources, particularly for projects with
units restricted to households with incomes that do not exceed 50% of the area
median.
Providing funding support for the Homeless Management Information System
(HMIS).
Providing funding support for transitional housing, housing education, and
related services.
Providing local match funds for Federal housing grants where appropriate.
Funding housing programs including the Senior Handyman Program, Senior
Bridge Housing, and management of the IHO Wait List.
Administration of the Inclusionary Housing Ordinance, development of a
comprehensive Affordable Housing Plan, and implementation of the strategies
in that plan.
Beginning with the FY 2024 budget, the City Council approved the transfer of $1
million from the Good Neighbors Fund to the Affordable Housing Fund in accordance
with the community bene ts agreement with Northwestern University.
Summary
The Affordable Housing Fund is projecting $220,000 in revenues (excluding $1,000,000 in transfers in) and $2,362,480
in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2025 Page 303
Revenues by Source
Projected 2025 Revenues by Source
Interfund Transfers (82%)Interfund Transfers (82%)Interfund Transfers (82%)
Other Revenue (10.7%)Other Revenue (10.7%)Other Revenue (10.7%)
Other Taxes (4.1%)Other Taxes (4.1%)Other Taxes (4.1%)
Interest Income (3.3%)Interest Income (3.3%)Interest Income (3.3%)
Revenue Source
Other Taxes $169,260 $36,380 $50,000 $50,000 0%
Intergovernmental
Revenue $335,858 $154,765 $145,000 N/A
Other Revenue $130,000 $329,583 $130,000 $130,000 0%
Interest Income $35,081 $135,022 $8,000 $40,000 400%
Interfund Transfers $1,000,000 $1,000,000 0%
Total Revenue Source:$670,200 $655,750 $1,333,000 $1,220,000 -8.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 304
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Services and Supplies (50.2%)Services and Supplies (50.2%)Services and Supplies (50.2%)
Miscellaneous (42.4%)Miscellaneous (42.4%)Miscellaneous (42.4%)
Salary and Benefits (7.4%)Salary and Benefits (7.4%)Salary and Benefits (7.4%)
Expense Objects
Salary and Benefits $155,313 $74,464 $41,038 $175,980 328.8%
Services and Supplies $124,154 $241,078 $1,670,000 $1,185,000 -29%
Miscellaneous $3,420 $27,897 $1,051,500 $1,001,500 -4.8%
Community Sponsored
Organizations $322,120 $136,364 $154,000 N/A
Insurance and Other
Chargebacks -$64,227 $7,684 $11,000 N/A
Total Expense Objects:$540,780 $487,487 $2,927,538 $2,362,480 -19.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 305
Line Item Detail - Revenue
Revenue
Community Development
Emergency Solutions Grant
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 250.21.2128.56001 $44,598 $154,765 $145,000 N/A
Total Emergency Solutions
Grant:$44,598 $154,765 $145,000 N/A
Esg-Cv
PROGRAM REIMBURSEMENTS
- HUD PROGRAMS 250.21.2129.56001 $291,261 $0 N/A
Total Esg-Cv:$291,261 $0 N/A
Affordable Housing
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 $169,260 $36,380 $50,000 $50,000 0%
DEVELOPER CONTRIBUTIONS 250.21.5465.56111 $125,000 $325,000 $125,000 $125,000 0%
INVESTMENT INCOME 250.21.5465.56501 $35,081 $135,022 $8,000 $40,000 400%
CITY REHAB REPAYMENTS 250.21.5465.56600 $5,000 $4,583 $5,000 $5,000 0%
TRANSFER FROM GOOD
NEIGHBOR FUND 250.21.5465.57058 $1,000,000 $1,000,000 0%
Total Affordable Housing:$334,341 $500,985 $1,188,000 $1,220,000 2.7%
Total Community Development:$670,200 $655,750 $1,333,000 $1,220,000 -8.5%
Total Revenue:$670,200 $655,750 $1,333,000 $1,220,000 -8.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 306
Line Item Detail - Expenses
Expenditures
Community Development
Emergency Solutions Grant
OTHER CHARGES-
CHARGEBACK 250.21.2128.62740 $8,828 $18,400 $11,000 N/A
COMMUNITY SPONSORED
ORGANIZATIONS 250.21.2128.67010 $0 $0 $134,000 N/A
CONNECTIONS FOR THE
HOMELESS 250.21.2128.67110 $104,740 $121,364 N/A
YWCA 250.21.2128.67111 $15,000 $15,000 N/A
Total Emergency Solutions
Grant:$128,568 $154,765 $145,000 N/A
Esg-Cv
OTHER CHARGES-
CHARGEBACK 250.21.2129.62740 $4,168 $0 N/A
HMIS 250.21.2129.65500 $8,361 $0 N/A
CONNECTIONS FOR THE
HOMELESS 250.21.2129.67110 $194,761 $0 N/A
Total Esg-Cv:$207,290 $0 N/A
Nsp-General Administration
BANK SERVICE CHARGES 250.21.5005.62705 $368 $0 N/A
Total Nsp-General
Administration:$368 $0 N/A
Affordable Housing
REGULAR PAY 250.21.5465.61010 $120,071 $60,602 $34,572 $144,947 319.3%
OVERTIME PAY 250.21.5465.61110 $486 $1,248 N/A
TERMINATION PAYOUTS 250.21.5465.61415 $3,669 $0 N/A
HEALTH INSURANCE 250.21.5465.61510 $14,898 $5,831 $2,779 $14,309 414.9%
VISION INSURANCE 250.21.5465.61513 $13 $11 $16 N/A
LIFE INSURANCE 250.21.5465.61615 $109 $10 $16 $16 1.2%
AUTO ALLOWANCE 250.21.5465.61625 $622 $0 N/A
CELL PHONE ALLOWANCE 250.21.5465.61626 $382 $0 N/A
IMRF 250.21.5465.61710 $5,876 $2,139 $1,008 $5,619 457.4%
SOCIAL SECURITY 250.21.5465.61725 $7,446 $3,747 $2,145 $8,987 319%
MEDICARE 250.21.5465.61730 $1,741 $876 $502 $2,102 318.7%
OTHER PROGRAM COSTS 250.21.5465.62490 $2,830 $27,307 $1,050,000 $1,000,000 -4.8%
CREDIT CARD FEES 250.21.5465.62705 $60 $60 N/A
OTHER CHARGES-
CHARGEBACK 250.21.5465.62740 -$77,223 -$10,716 N/A
MISCELLANEOUS 250.21.5465.62770 $591 $590 $1,500 $1,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 307
HANDYMAN PROGRAM 250.21.5465.63095 $7,619 $0 $20,000 N/A
WAITLIST MANAGEMENT 250.21.5465.65496 $43,000 $50,000 $60,000 $100,000 66.7%
LANDLORD-TENANT 250.21.5465.65497 $46,800 $35,700 $85,000 $85,000 0%
HMIS 250.21.5465.65500 $0 $0 $25,000 N/A
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 250.21.5465.65530 $24,564 $0 $1,100,000 $1,000,000 -9.1%
REHAB LOANS 250.21.5465.65535 $1,000 $155,318 $400,000 N/A
Total Affordable Housing:$204,554 $332,723 $2,782,538 $2,362,480 -15.1%
Total Community Development:$540,780 $487,487 $2,927,538 $2,362,480 -19.3%
Total Expenditures:$540,780 $487,487 $2,927,538 $2,362,480 -19.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 308
Debt Service
Fund (320)
The Debt Service Fund is used to account for payments on general obligations
bonds. Debt supported by governmental funds is paid out of the Debt Service
Fund and abated through a transfer. Debt supported by enterprise funds are
paid directly by those funds.
Summary
The Debt Service Fund is projecting $12,776,093 million in revenues (excluding $1,822,547 in transfers in) and
$15,988,861 in expenses. Included among budgeted revenues is $1,393,221 in fund balance. This is included as "Other
Revenue" in order to balance the budget in FY 2025; however, it is not a true revenue from an accounting standpoint
and will not be recognized as revenue during FY 2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
City of Evanston | Budget Book 2025 Page 309
Revenues by Source
Projected 2025 Revenues by Source
Property Taxes (79.8%)Property Taxes (79.8%)Property Taxes (79.8%)
Interfund Transfers (11.4%)Interfund Transfers (11.4%)Interfund Transfers (11.4%)
Other Revenue (8.7%)Other Revenue (8.7%)Other Revenue (8.7%)
Interest Income (0.06%)Interest Income (0.06%)Interest Income (0.06%)
Revenue Source
Property Taxes $13,858,421 $13,454,095 $12,766,093 $12,766,093 0%
Other Revenue $0 $83,465 $1,393,221 N/A
Interest Income $91,189 $286,247 $10,000 $10,000 0%
Interfund Transfers $2,267,041 $2,318,976 $2,693,941 $1,822,547 -32.3%
Total Revenue
Source:$16,216,651 $16,142,783 $15,470,034 $15,991,861 3.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Expenditures by Type
Expense Objects
Services and
Supplies $6,669 $6,335 $6,600 $7,000 6.1%
Debt Service $15,696,744 $15,197,222 $15,460,034 $15,981,861 3.4%
Total Expense Objects:$15,703,413 $15,203,557 $15,466,634 $15,988,861 3.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 310
Line Item Detail - Revenue
Revenue
Non-Departmental
General Administration
PROPERTY TAXES 320.99.5560.51015 $13,858,421 $13,454,095 $12,766,093 $12,766,093 0%
FUND BALANCE APPLIED 320.99.5560.56106 $1,393,221 N/A
INVESTMENT INCOME 320.99.5560.56501 $91,189 $286,247 $10,000 $10,000 0%
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
320.99.5560.56585 $23,639 N/A
REALIZED GAIN/LOSS 320.99.5560.56586 $0 $59,826 N/A
TRANSFER FROM GENERAL
FUND 320.99.5560.57005 $0 $0 $750,000 N/A
FROM DEMPSTER-DODGE TIF 320.99.5560.57087 $161,833 $164,484 $166,857 $168,943 1.3%
FROM CHICAGO-MAIN TIF 320.99.5560.57088 $234,763 $241,356 $242,480 $243,240 0.3%
FROM HOWARD RIDGE TIF 320.99.5560.57096 $323,113 $320,916 $288,513 $287,113 -0.5%
FROM SPECIAL ASSMT. FUND 320.99.5560.57110 $372,938 $363,360 $333,652 $230,631 -30.9%
FROM CROWN
CONSTRUCTION FUND 320.99.5560.57120 $900,000 $945,000 $619,118 $588,369 -5%
TRANSFER FROM SEWER
FUND 320.99.5560.57165 $274,394 $283,860 $293,321 $304,251 3.7%
Total General Administration:$16,216,651 $16,142,783 $15,470,034 $15,991,861 3.4%
Total Non-Departmental:$16,216,651 $16,142,783 $15,470,034 $15,991,861 3.4%
Total Revenue:$16,216,651 $16,142,783 $15,470,034 $15,991,861 3.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
2023 Bonds
DEBT SERVICE-
PRINCIPAL 320.99.5611.68305 $520,000 N/A
DEBT SERVICE-
INTEREST 320.99.5611.68315 $0 $0 $750,000 $797,950 6.4%
Total 2023 Bonds:$0 $0 $750,000 $1,317,950 75.7%
General
Administration
FISCAL AGENT
SERVICES 320.99.5560.62350 $350 $350 $6,500 $7,000 7.7%
CREDIT CARD FEES 320.99.5560.62705 $19 $35 $100 N/A
Total General
Administration:$369 $385 $6,600 $7,000 6.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 311
2018A Bonds
FISCAL AGENT
SERVICES 320.99.5601.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5601.68305 $570,000 $595,000 $750,000 $785,000 4.7%
DEBT SERVICE-
INTEREST 320.99.5601.68315 $998,869 $970,368 $940,619 $903,119 -4%
Total 2018A Bonds:$1,569,219 $1,565,718 $1,690,619 $1,688,119 -0.1%
2018B Bonds
FISCAL AGENT
SERVICES 320.99.5602.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5602.68305 $105,263 $108,187 $450,292 $473,684 5.2%
DEBT SERVICE-
INTEREST 320.99.5602.68315 $400,468 $395,205 $389,795 $367,282 -5.8%
Total 2018B Bonds:$506,081 $503,742 $840,087 $840,966 0.1%
2018C Bonds
FISCAL AGENT
SERVICES 320.99.5603.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5603.68305 $589,838 $618,915 $647,991 $681,222 5.1%
DEBT SERVICE-
INTEREST 320.99.5603.68315 $216,122 $186,630 $155,684 $123,284 -20.8%
Total 2018C Bonds:$806,310 $805,895 $803,675 $804,506 0.1%
2018D Bonds
FISCAL AGENT
SERVICES 320.99.5604.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5604.68305 $180,000 $185,000 $160,000 $165,000 3.1%
DEBT SERVICE-
INTEREST 320.99.5604.68315 $143,113 $135,913 $128,513 $122,113 -5%
Total 2018D Bonds:$323,463 $321,263 $288,513 $287,113 -0.5%
2019A Bonds
FISCAL AGENT
SERVICES 320.99.5605.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5605.68305 $330,000 $350,000 $365,000 $385,000 5.5%
DEBT SERVICE-
INTEREST 320.99.5605.68315 $637,500 $621,000 $603,500 $585,250 -3%
Total 2019A Bonds:$967,850 $971,350 $968,500 $970,250 0.2%
2019B Bonds
FISCAL AGENT
SERVICES 320.99.5606.62350 $350 $350 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 312
DEBT SERVICE-
PRINCIPAL 320.99.5606.68305 $233,360 $247,086 $258,068 $271,795 5.3%
DEBT SERVICE-
INTEREST 320.99.5606.68315 $329,312 $317,643 $305,289 $292,386 -4.2%
Total 2019B Bonds:$563,022 $565,079 $563,357 $564,181 0.1%
2020A Bonds
FISCAL AGENT
SERVICES 320.99.5607.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5607.68305 $0 $997,398 N/A
DEBT SERVICE-
INTEREST 320.99.5607.68315 $358,186 $364,437 N/A
Total 2020A Bonds:$358,536 $1,362,185 N/A
2020B Bonds
FISCAL AGENT
SERVICES 320.99.5608.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5608.68305 $100,000 $0 $1,225,792 $1,296,983 5.8%
DEBT SERVICE-
INTEREST 320.99.5608.68315 $363,063 $201,587 $512,608 $448,180 -12.6%
Total 2020B Bonds:$463,413 $201,937 $1,738,400 $1,745,163 0.4%
2021 Bonds
DEBT SERVICE-
PRINCIPAL 320.99.5609.68305 $317,200 $773,400 $798,150 $817,000 2.4%
DEBT SERVICE-
INTEREST 320.99.5609.68315 $234,925 $319,562 $296,360 $272,414 -8.1%
Total 2021 Bonds:$552,125 $1,092,962 $1,094,510 $1,089,414 -0.5%
2013A Bonds
FISCAL AGENT
SERVICES 320.99.5715.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5715.68305 $545,000 $565,000 $585,000 $605,000 3.4%
DEBT SERVICE-
INTEREST 320.99.5715.68315 $304,124 $282,324 $259,724 $236,324 -9%
Total 2013A Bonds:$849,474 $847,674 $844,724 $841,324 -0.4%
2013 B Bonds
FISCAL AGENT
SERVICES 320.99.5716.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5716.68305 $1,838,117 $1,892,504 $866,570 $890,798 2.8%
DEBT SERVICE-
INTEREST 320.99.5716.68315 $166,363 $109,562 $52,767 $26,747 -49.3%
Total 2013 B Bonds:$2,004,830 $2,002,416 $919,337 $917,545 -0.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 313
2014A G.O. Bonds
FISCAL AGENT
SERVICES 320.99.5717.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5717.68305 $430,000 $450,000 $470,000 $455,000 -3.2%
DEBT SERVICE-
INTEREST 320.99.5717.68315 $256,613 $235,113 $212,613 $189,112 -11.1%
Total 2014A G.O.
Bonds:$686,963 $685,463 $682,613 $644,112 -5.6%
2015 B Bonds
FISCAL AGENT
SERVICES 320.99.5718.62350 $350 $0 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5718.68305 $1,725,000 $0 N/A
DEBT SERVICE-
INTEREST 320.99.5718.68315 $51,750 $0 N/A
Total 2015 B Bonds:$1,777,100 $0 N/A
2015 A Bonds
FISCAL AGENT
SERVICES 320.99.5719.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5719.68305 $345,000 $355,000 $370,000 $380,000 2.7%
DEBT SERVICE-
INTEREST 320.99.5719.68315 $205,906 $192,106 $177,906 $163,106 -8.3%
Total 2015 A Bonds:$551,256 $547,456 $547,906 $543,106 -0.9%
2016A Bonds
FISCAL AGENT
SERVICES 320.99.5731.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5731.68305 $435,000 $455,000 $470,000 $480,000 2.1%
DEBT SERVICE-
INTEREST 320.99.5731.68315 $214,188 $196,788 $178,588 $164,488 -7.9%
Total 2016A Bonds:$649,538 $652,138 $648,588 $644,488 -0.6%
2016B Bonds
FISCAL AGENT
SERVICES 320.99.5732.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5732.68305 $770,000 $790,000 $815,000 $840,000 3.1%
DEBT SERVICE-
INTEREST 320.99.5732.68315 $122,400 $99,300 $75,600 $51,150 -32.3%
Total 2016B Bonds:$892,750 $889,650 $890,600 $891,150 0.1%
2017A Bonds
FISCAL AGENT
SERVICES 320.99.5733.62350 $350 $350 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 314
DEBT SERVICE-
PRINCIPAL 320.99.5733.68305 $500,000 $520,000 $540,000 $560,000 3.7%
DEBT SERVICE-
INTEREST 320.99.5733.68315 $334,375 $314,375 $293,575 $271,975 -7.4%
Total 2017A Bonds:$834,725 $834,725 $833,575 $831,975 -0.2%
2017B Bonds
FISCAL AGENT
SERVICES 320.99.5734.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5734.68305 $795,281 $809,072 $832,057 $859,639 3.3%
DEBT SERVICE-
INTEREST 320.99.5734.68315 $153,816 $137,910 $113,636 $88,677 -22%
Total 2017B Bonds:$949,447 $947,332 $945,693 $948,316 0.3%
2017C Bonds
FISCAL AGENT
SERVICES 320.99.5735.62350 $350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5735.68305 $245,000 $260,000 $270,000 $280,000 3.7%
DEBT SERVICE-
INTEREST 320.99.5735.68315 $151,595 $145,838 $139,337 $132,183 -5.1%
Total 2017C Bonds:$396,945 $406,188 $409,337 $412,183 0.7%
Total Non-
Departmental:$15,703,413 $15,203,557 $15,466,634 $15,988,861 3.4%
Total Expenditures:$15,703,413 $15,203,557 $15,466,634 $15,988,861 3.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 315
Howard-
Ridge TIF
Fund (330)
The City Council adopted the Howard-Ridge Tax Increment Financing (TIF)
District on January 26, 2004. This TIF will expire in 2027, with last year of
collection in 2028. The TIF District is generally bounded on the north by
various parcels that front Howard Street and Chicago Avenue, on the east by
the City of Evanston's boundaries and the Chicago Transit Authority (CTA) Red
Line, on the south by City boundaries, and on the west by Ridge Avenue. The
TIF District contains mixed residential uses, retail/commercial properties, and
institutional uses.
This TIF district has supported the residential development at 415 Howard
Street and the revitalization of commercial buildings at 629-631, 623, 633, and
727 Howard Street. A new theater located at 721-723 Howard Street was
completed by the end of 2018.
Summary
The Howard-Ridge TIF Fund is projecting $1,348,000 in revenues and $513,500 in expenses (excluding $343,913 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF
was established.
Revenue Source
Property Taxes $1,198,459 $1,146,362 $1,100,000 $1,336,000 21.5%
Other Revenue $76,588 $43,639 $5,000 N/A
Interest Income $46,043 $95,618 $10,000 $12,000 20%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 316
Total Revenue
Source:$1,321,090 $1,285,619 $1,115,000 $1,348,000 20.9%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 317
Expenditures by Type
Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF
area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF, and
a transfer to the Debt Service Fund to pay for debt incurred on projects within the TIF area.
Budgeted Expenditures by Expense Type Expenditures by Type
Miscellaneous (40.8%)Miscellaneous (40.8%)Miscellaneous (40.8%)
Interfund Transfers (40.1%)Interfund Transfers (40.1%)Interfund Transfers (40.1%)
Capital Outlay (11.7%)Capital Outlay (11.7%)Capital Outlay (11.7%)
Services and Supplies (7.4%)Services and Supplies (7.4%)Services and Supplies (7.4%)
Expense Objects
Services and
Supplies $244,516 $226,422 $65,000 $63,500 -2.3%
Miscellaneous $22,082 $122,867 $350,000 N/A
Capital Outlay $1,224,848 $808,673 $50,000 $100,000 100%
Interfund Transfers $398,113 $395,916 $363,513 $343,913 -5.4%
Total Expense Objects:$1,889,560 $1,553,879 $478,513 $857,413 79.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 318
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 330.99.5860.51015 $1,198,459 $1,146,362 $1,100,000 $1,336,000 21.5%
LOAN PROCEEDS 330.99.5860.56120 $33,904 $0 $5,000 N/A
INVESTMENT INCOME 330.99.5860.56501 $41,481 $91,837 $10,000 $12,000 20%
INTEREST REVENUE -
LEASES 330.99.5860.56504 $4,562 $3,782 N/A
PROPERTY SALES AND
RENTAL - 721 Howard 330.99.5860.56704 -$47,730 -$46,304 N/A
RTU AMORTIZATION -
LEASES 330.99.5860.56750 $90,414 $89,943 N/A
Total Non-Departmental:$1,321,090 $1,285,619 $1,115,000 $1,348,000 20.9%
Total Revenue:$1,321,090 $1,285,619 $1,115,000 $1,348,000 20.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
CONSULTING SERVICES 330.99.5860.62185 $22,913 $89,129 $50,000 $50,000 0%
ADVERTISING 330.99.5860.62205 $1,008 N/A
BLDG MAINTENANCE
SERVICES 330.99.5860.62225 $0 $1,993 N/A
REAL ESTATE TAX
PAYMENTS TO COUNTY 330.99.5860.62346 $0 $0 $10,000 $10,000 0%
DEVELOPER FEES 330.99.5860.62483 $391,989 $783,978 $50,000 N/A
OTHER PROGRAM COSTS 330.99.5860.62490 $22,082 $122,867 $350,000 N/A
CREDIT CARD FEES 330.99.5860.62705 $14 $13 N/A
REVENUE SHARING
AGREEMENTS 330.99.5860.62706 $219,558 $131,650 N/A
ELECTRICITY 330.99.5860.64005 $82 $432 $500 N/A
NATURAL GAS 330.99.5860.64015 $1,950 $2,197 $5,000 $3,000 -40%
PROPERTY ACQUISITIONS 330.99.5860.65507 $0 $10,000 N/A
OTHER IMPROVEMENTS 330.99.5860.65515 $832,859 $14,695 $50,000 $50,000 0%
TRANSFER TO GENERAL
FUND 330.99.5860.66131 $75,000 $75,000 $75,000 $56,800 -24.3%
TRANSFERS TO DEBT
SERVICE FUND 330.99.5860.69320 $323,113 $320,916 $288,513 $287,113 -0.5%
Total Non-Departmental:$1,889,560 $1,553,879 $478,513 $857,413 79.2%
Total Expenditures:$1,889,560 $1,553,879 $478,513 $857,413 79.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025 Adopted
(%)
City of Evanston | Budget Book 2025 Page 319
West
Evanston TIF
Fund (335)
The City Council adopted the West Evanston Tax Increment Financing (TIF)
District in September 2005. The TIF District is generally bounded on the north
by Emerson Street and by various parcels that front Church Street, on the east
by parcels that front Florence Avenue and Dodge Avenues, on the south by
Dempster Street properties that front Dempster Street and Greenleaf Street,
and on the west by the City of Evanston's border, properties that front Hartrey
Avenue, and the property that fronts the west side of Dodge Avenue. The TIF
District contains mixed residential uses, retail, commercial, industrial and
institutional uses.
Summary
The West Evanston TIF Fund is projecting $2,217,000 in revenues and $2,712,790 in expenses (excluding $110,550 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF
was established.
Revenue Source
Property Taxes $1,518,582 $1,919,815 $1,450,000 $2,211,000 52.5%
Interest Income $50,723 $115,922 $5,000 $6,000 20%
Total Revenue
Source:$1,569,305 $2,035,737 $1,455,000 $2,217,000 52.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 320
Expenditures by Type
Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF
area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF.
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (55.3%)Capital Outlay (55.3%)Capital Outlay (55.3%)
Services and Supplies (39%)Services and Supplies (39%)Services and Supplies (39%)
Interfund Transfers (3.9%)Interfund Transfers (3.9%)Interfund Transfers (3.9%)
Miscellaneous (1.8%)Miscellaneous (1.8%)Miscellaneous (1.8%)
Expense Objects
Services and
Supplies $48,671 $83,404 $1,005,000 $1,100,000 9.5%
Miscellaneous $19,613 $564,950 $12,000 $52,000 333.3%
Capital Outlay $2,235,238 $1,559,346 $3,315,000 $1,560,790 -52.9%
Interfund Transfers $75,000 $75,000 $75,000 $110,550 47.4%
Total Expense Objects:$2,378,521 $2,282,700 $4,407,000 $2,823,340 -35.9%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 321
Line Item Detail - Revenue
Revenue
Non-Departmental
West Evanston Tif
PROPERTY TAXES 335.99.5870.51015 $1,518,582 $1,919,815 $1,450,000 $2,211,000 52.5%
INVESTMENT
INCOME 335.99.5870.56501 $50,723 $115,922 $5,000 $6,000 20%
Total West
Evanston Tif:$1,569,305 $2,035,737 $1,455,000 $2,217,000 52.4%
Total Non-
Departmental:$1,569,305 $2,035,737 $1,455,000 $2,217,000 52.4%
Total Revenue:$1,569,305 $2,035,737 $1,455,000 $2,217,000 52.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
CONSULTING SERVICES 335.99.5870.62185 $48,642 $83,386 $5,000 $100,000 1,900%
OTHER PROGRAM COSTS 335.99.5870.62490 $19,613 $564,950 $12,000 $52,000 333.3%
CREDIT CARD FEES 335.99.5870.62705 $28 $18 N/A
PROPERTY ACQUISITIONS 335.99.5870.65507 $1,666,975 $198,327 $1,000,000 N/A
OTHER IMPROVEMENTS 335.99.5870.65515 $568,263 $1,361,019 $2,315,000 $1,560,790 -32.6%
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 335.99.5870.65530 $0 $0 $1,000,000 $1,000,000 0%
TRANSFER TO GENERAL
FUND 335.99.5870.66131 $75,000 $75,000 $75,000 $110,550 47.4%
Total Non-Departmental:$2,378,521 $2,282,700 $4,407,000 $2,823,340 -35.9%
Total Expenditures:$2,378,521 $2,282,700 $4,407,000 $2,823,340 -35.9%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 322
Dempster-
Dodge TIF
Fund (340)
The City Council approved the creation of the Dempster-Dodge Tax Increment
Financing (TIF) District on June 25, 2013. The Dempster-Dodge TIF District area
is comprised of a single development - The Evanston Plaza Shopping Center -
located at the southwest corner of the intersection of Dempster Street and
Dodge Avenue.
Summary
The Dempster-Dodge TIF Fund is projecting $491,000 in revenues and $2,000 in expenses (excluding $193,343 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF
was established.
Revenue Source
Property Taxes $224,028 $442,730 $180,000 $488,000 171.1%
Interest Income $5,772 $17,941 $1,000 $3,000 200%
Total Revenue
Source:$229,800 $460,671 $181,000 $491,000 171.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 323
Expenditures by Type
Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF
area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF, and
a transfer to the Debt Service Fund to pay for debt incurred on capital improvement projects within the TIF area.
Expense Objects
Services and
Supplies $9,959 $10,946 $2,000 $2,000 0%
Miscellaneous $10,000 N/A
Interfund Transfers $171,833 $174,480 $176,857 $193,343 9.3%
Total Expense Objects:$181,791 $185,426 $178,857 $205,343 14.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Non-Departmental
Dempster-Dodge Tif
Admin Acct
PROPERTY TAXES 340.99.5875.51015 $224,028 $442,730 $180,000 $488,000 171.1%
INVESTMENT INCOME 340.99.5875.56501 $5,772 $17,941 $1,000 $3,000 200%
Total Dempster-Dodge Tif
Admin Acct:$229,800 $460,671 $181,000 $491,000 171.3%
Total Non-Departmental:$229,800 $460,671 $181,000 $491,000 171.3%
Total Revenue:$229,800 $460,671 $181,000 $491,000 171.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
Dempster-Dodge Tif
Admin Acct
CONSULTING SERVICES 340.99.5875.62185 $9,956 $10,943 $2,000 $2,000 0%
OTHER PROGRAM COSTS 340.99.5875.62490 $10,000 N/A
CREDIT CARD FEES 340.99.5875.62705 $2 $2 N/A
TRANSFER TO GENERAL
FUND 340.99.5875.66131 $10,000 $9,996 $10,000 $24,400 144%
TRANSFERS TO DEBT
SERVICE FUND 340.99.5875.69320 $161,833 $164,484 $166,857 $168,943 1.3%
Total Dempster-Dodge Tif
Admin Acct:$181,791 $185,426 $178,857 $205,343 14.8%
Total Non-Departmental:$181,791 $185,426 $178,857 $205,343 14.8%
Total Expenditures:$181,791 $185,426 $178,857 $205,343 14.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 324
Chicago-
Main TIF
Fund (345)
The City Council adopted the Chicago-Main Tax Increment Financing (TIF)
district #8 in January 2013. The goal of this TIF district is to support the
continued development of the thriving business district located near the
intersection of Chicago Avenue and Main Street. In October 2013, the Chicago
Main TIF Advisory Committee held its inaugural meeting. This committee
reviews all expenditures from the TIF and provides recommendations to the
City Council prior to review of any expenditure from the TIF. Bonds were
issued in 2018 for the TIF to fund engineering work on a water main and
streetscape project. Construction on this project began in 2020, with
additional bonds issued for the project in 2021.
Summary
The Chicago-Main TIF Fund is projecting $1,305,000 in revenues and $850,010 in expenses (excluding $307,990 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
Revenues by Source
TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF
was established.
Revenue Source
Property Taxes $1,139,750 $1,161,052 $1,000,000 $1,295,000 29.5%
Other Revenue $0 $0 $1,880,000 N/A
Interest Income $20,929 $89,343 $5,000 $10,000 100%
Total Revenue
Source:$1,160,679 $1,250,395 $2,885,000 $1,305,000 -54.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 325
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Miscellaneous (46.6%)Miscellaneous (46.6%)Miscellaneous (46.6%)
Interfund Transfers (26.6%)Interfund Transfers (26.6%)Interfund Transfers (26.6%)
Capital Outlay (22.5%)Capital Outlay (22.5%)Capital Outlay (22.5%)
Services and Supplies (4.3%)Services and Supplies (4.3%)Services and Supplies (4.3%)
Expense Objects
Services and
Supplies $17,922 $18,312 $15,010 $50,010 233.2%
Miscellaneous $8,000 $47,820 $250,000 $540,000 116%
Capital Outlay $127,843 $2,384,540 $260,000 $260,000 0%
Interfund Transfers $264,763 $271,356 $272,480 $307,990 13%
Total Expense Objects:$418,529 $2,722,028 $797,490 $1,158,000 45.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 326
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 345.99.3400.51015 $1,139,750 $1,161,052 $1,000,000 $1,295,000 29.5%
REIMBURSEMENTS 345.99.3400.53632 $0 $0 $1,880,000 N/A
INVESTMENT
INCOME 345.99.3400.56501 $20,929 $89,343 $5,000 $10,000 100%
Total Non-
Departmental:$1,160,679 $1,250,395 $2,885,000 $1,305,000 -54.8%
Total Revenue:$1,160,679 $1,250,395 $2,885,000 $1,305,000 -54.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
Chicago-Main Tif Letter Of
Credi
CONSULTING SERVICES 345.99.3400.62185 $17,913 $18,299 $15,000 $50,000 233.3%
OTHER PROGRAM COSTS 345.99.3400.62490 $8,000 $47,820 $250,000 $540,000 116%
CREDIT CARD FEES 345.99.3400.62705 $9 $13 $10 $10 0%
OTHER IMPROVEMENTS 345.99.3400.65515 $127,843 $2,384,540 $260,000 $260,000 0%
TRANSFER TO GENERAL
FUND 345.99.3400.66131 $30,000 $30,000 $30,000 $64,750 115.8%
TRANSFERS TO DEBT
SERVICE FUND 345.99.3400.69320 $234,763 $241,356 $242,480 $243,240 0.3%
Total Chicago-Main Tif
Letter Of Credi:$418,529 $2,722,028 $797,490 $1,158,000 45.2%
Total Non-Departmental:$418,529 $2,722,028 $797,490 $1,158,000 45.2%
Total Expenditures:$418,529 $2,722,028 $797,490 $1,158,000 45.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 327
Five Fifths
TIF Fund
(365)
The City Council created the Five Fifths TIF in 2021 which comprises a signi cant
portion of the Fifth Ward. The TIF includes the Civic Center, but not Ingraham Park.
Additional information on this TIF is on the City's website at the link below.
https://www.cityofevanston.org/business/tif-districts
Summary
The Five Fifths TIF Fund is projecting $1,478,000 in revenues and $1,140,520 in expenses (excluding $73,850 in transfers out)
in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
Revenues by Source
Revenue Source
Property Taxes $919,482 $1,477,000 N/A
Interest Income $1,000 N/A
Total Revenue Source:$919,482 $1,478,000 N/A
Name FY2023 Actual FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted
(%)
Expenditures by Type
Expense Objects
Services and
Supplies $130,715 $35,643 $100,000 $950,000 850%
Miscellaneous $5,186 $235,327 $60,000 N/A
Capital Outlay $0 $650,000 $140,520 N/A
Interfund Transfers $73,850 N/A
Total Expense Objects:$135,901 $920,970 $100,000 $1,224,370 1,124.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 328
Line Item Detail - Revenue
Revenue
Non-Departmental
TIF
PROPERTY TAXES 365.99.5900.51015 $919,482 $1,477,000 N/A
INVESTMENT INCOME 365.99.5900.56501 $1,000 N/A
Total TIF:$919,482 $1,478,000 N/A
Total Non-Departmental:$919,482 $1,478,000 N/A
Total Revenue:$919,482 $1,478,000 N/A
Name Account ID FY2023 Actual FY2025 Adopted Budget FY2024 Adopted vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
TIF
CONSULTING SERVICES 365.99.5900.62185 $130,715 $35,643 $100,000 $250,000 150%
OTHER PROGRAM
COSTS 365.99.5900.62490 $5,186 $235,327 $60,000 N/A
REVENUE SHARING
AGREEMENTS 365.99.5900.62706 $700,000 N/A
BUILDING
IMPROVEMENTS 365.99.5900.65511 $0 $650,000 $100,000 N/A
OTHER IMPROVEMENTS 365.99.5900.65515 $40,520 N/A
TRANSFER TO GENERAL
FUND 365.99.5900.66131 $73,850 N/A
Total TIF:$135,901 $920,970 $100,000 $1,224,370 1,124.4%
Total Non-Departmental:$135,901 $920,970 $100,000 $1,224,370 1,124.4%
Total Expenditures:$135,901 $920,970 $100,000 $1,224,370 1,124.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 329
SSA #6 Fund
(350)
The City Council adopted Special Service Area (SSA) #6 on July 13, 2015. Special
Service Area #6 is comprised of the commercial areas of Dempster Street,
Chicago Avenue, and Main Street between Hinman and Maple. SSA #6 is
intended to provide marketing as well as aesthetic and streetscape
improvements such as signage, lighting, landscaping, public art, and holiday
decorations to the area. SSA #6 will remain in place for 12 years, for which the
tax cap will be set at 0.45% of the equalized assessed value. SSA6 is managed
by The Main Dempster Mile organization, an Illinois not-for-pro t corporation.
Summary
The SSA #6 Fund is projecting $221,250 in revenues and $220,000 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$50K
$100K
$150K
$200K
$250K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $222,830 $221,784 $221,000 $221,000 0%
Interest Income $1,808 $14,645 $250 $250 0%
Total Revenue
Source:$224,638 $236,429 $221,250 $221,250 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 330
Expenditures by Type
For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization.
Expense Objects
Services and
Supplies $221,862 $206,759 $220,000 $220,000 0%
Total Expense Objects:$221,862 $206,759 $220,000 $220,000 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 350.99.3500.51015 $222,830 $221,784 $221,000 $221,000 0%
INVESTMENT
INCOME 350.99.3500.56501 $1,808 $14,645 $250 $250 0%
Total Non-
Departmental:$224,638 $236,429 $221,250 $221,250 0%
Total Revenue:$224,638 $236,429 $221,250 $221,250 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
OTHER PROFESSIONAL
SERVICES 350.99.3500.62272 $221,862 $206,759 $220,000 $220,000 0%
Total Non-Departmental:$221,862 $206,759 $220,000 $220,000 0%
Total Expenditures:$221,862 $206,759 $220,000 $220,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 331
SSA #7 Fund
(355)
Special Service Area (SSA) #7 supports commercial properties located in the
Central Street merchant district. SSA #7 represents the east portion of Central
Street located between Hartrey on the west, Eastwood on the east, Isabella on
the north and Lincoln on the south. The purpose of the Central Street SSA
districts are to help the merchant association grow and establish a stable
funding stream for merchant and business district activities that range from
street beauti cation (planters, street furniture, etc.) to programmatic needs
(event management, marketing support, and organizational management).
Summary
The SSA #7 Fund is projecting $142,200 in revenues and $140,000 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$50K
$100K
$150K
$200K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $150,456 $144,281 $142,000 $142,000 0%
Interest Income $360 $1,842 $200 $200 0%
Total Revenue
Source:$150,815 $146,123 $142,200 $142,200 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 332
Expenditures by Type
For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization.
Expense Objects
Services and
Supplies $147,094 $144,223 $140,000 $140,000 0%
Total Expense Objects:$147,094 $144,223 $140,000 $140,000 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 355.99.3557.51015 $150,456 $144,281 $142,000 $142,000 0%
INVESTMENT
INCOME 355.99.3557.56501 $360 $1,842 $200 $200 0%
Total Non-
Departmental:$150,815 $146,123 $142,200 $142,200 0%
Total Revenue:$150,815 $146,123 $142,200 $142,200 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted
(%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
SPECIAL SERVICE AREA
AGREEMENT 355.99.3557.62517 $147,094 $144,223 $140,000 $140,000 0%
Total Non-Departmental:$147,094 $144,223 $140,000 $140,000 0%
Total Expenditures:$147,094 $144,223 $140,000 $140,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 333
SSA #8 Fund
(360)
Special Service Area (SSA) #8 supports commercial properties located in the
Central Street merchant district. SSA #8 represents the west portion of Central
Street be located between Central Park Ave. on the west and Ewing Ave. on
the east. The purpose of the Central Street SSA districts are to help the
merchant association grow and establish a stable funding stream for
merchant and business district activities that range from street beauti cation
(planters, street furniture, etc.) to programmatic needs (event management,
marketing support, and organizational management).
Summary
The SSA #8 Fund is projecting $60,200 in revenues and $60,200 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$20K
$40K
$60K
$80K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $62,376 $62,448 $60,200 $60,200 0%
Interest Income $96 $809 N/A
Total Revenue
Source:$62,473 $63,257 $60,200 $60,200 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 334
Expenditures by Type
For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization.
Expense Objects
Services and
Supplies $61,162 $60,632 $60,200 $60,200 0%
Total Expense Objects:$61,162 $60,632 $60,200 $60,200 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 360.99.3608.51015 $62,376 $62,448 $60,200 $60,200 0%
INVESTMENT
INCOME 360.99.3608.56501 $96 $809 N/A
Total Non-
Departmental:$62,473 $63,257 $60,200 $60,200 0%
Total Revenue:$62,473 $63,257 $60,200 $60,200 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025 Adopted
(%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
SPECIAL SERVICE AREA
AGREEMENT 360.99.3608.62517 $61,162 $60,632 $60,200 $60,200 0%
Total Non-Departmental:$61,162 $60,632 $60,200 $60,200 0%
Total Expenditures:$61,162 $60,632 $60,200 $60,200 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 335
SSA #9 Fund
(210)
Special Service Area (SSA) #9 (successor to SSA #4) was reestablished in 2019
to provide certain public services to supplement services currently or
customarily provided by the City to the Area. Services include the promotion
and advertisement of the Area in order to attract businesses and consumers,
and provide any other public services to the Area which the City may deem
appropriate from time to time. Special services, as they apply to SSA#9,
include maintenance of public improvements (e.g. landscaping) together with
any such other further services necessary to the accomplishment of the
improvement. SSA #9 is managed by Downtown Evanston (formerly EvMark),
an Illinois not-for-pro t corporation.
Summary
The SSA #9 Fund is projecting $642,145 in revenues and $642,145 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$250K
$500K
$750K
$1M
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $600,545 $642,483 $592,665 $642,145 8.3%
Interest Income $75 $4,520 N/A
Interfund Transfers $0 $206,750 N/A
Total Revenue
Source:$600,620 $853,753 $592,665 $642,145 8.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 336
Expenditures by Type
For SSA funds, property taxes collected for the SSA are remitted fully to the SSA managing organization.
Expense Objects
Services and
Supplies $593,856 $640,515 $575,000 $642,145 11.7%
Total Expense Objects:$593,856 $640,515 $575,000 $642,145 11.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Community Development
PROPERTY TAXES 210.21.5160.51015 $600,545 $642,483 $592,665 $642,145 8.3%
INVESTMENT INCOME 210.21.5160.56501 $75 $4,520 N/A
TRANSFER FROM
GENERAL FUND 210.21.5160.57005 $0 $206,750 N/A
Total Community
Development:$600,620 $853,753 $592,665 $642,145 8.3%
Total Revenue:$600,620 $853,753 $592,665 $642,145 8.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Community Development
SPECIAL SERVICE AREA
AGREEMENT 210.21.5160.62517 $593,856 $640,515 $575,000 $642,145 11.7%
Total Community
Development:$593,856 $640,515 $575,000 $642,145 11.7%
Total Expenditures:$593,856 $640,515 $575,000 $642,145 11.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 vs.
FY2025 (%)
City of Evanston | Budget Book 2025 Page 337
SSA #10 Fund
(361)
Special Service Area (SSA) #10 was established in 2024 and supports a
contiguous area along Howard Street from the CTA tracks to just west of
Asbury Avenue. The SSA will be responsible for business district activities
including street beauti cation, event management, communications,
marketing support, and organizational management.
Summary
The SSA #10 Fund is projecting $92,624 in revenues and $90,000 in expenses in the FY 2025 budget.
Budgeted Revenue Source
Budgeted Expenditures
FY2025
$0
$25K
$50K
$75K
$100K
Revenues by Source
Revenue Source
Property Taxes $92,624 N/A
Total Revenue Source:$92,624 N/A
Name FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%)
Expenditures by Type
Expense Objects
Services and Supplies $90,000 N/A
Total Expense Objects:$90,000 N/A
Name FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 338
Line Item Detail - Revenue
Revenue
Non-Departmental
SSA #10 Administration
PROPERTY TAXES 361.99.3310.51015 $92,624 N/A
Total SSA #10 Administration:$92,624 N/A
Total Non-Departmental:$92,624 N/A
Total Revenue:$92,624 N/A
Name Account ID FY2025 Adopted Budget FY2024 Adopted vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
SSA #10 Administration
SPECIAL SERVICE AREA AGREEMENT 361.99.3310.62517 $90,000 N/A
Total SSA #10 Administration:$90,000 N/A
Total Non-Departmental:$90,000 N/A
Total Expenditures:$90,000 N/A
Name Account ID FY2025 Adopted Budget FY2024 Adopted vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 339
Capital
Improvement
Fund (415)
This fund accounts for all capital outlay expenditures not nanced by annual
operations or maintenance budgets included in other funds as outlined in the
detailed Capital Improvement Plan. Projects nanced in the Capital
Improvements Fund are developed as part of a multi-year long-term program
to construct, rehabilitate or otherwise improve physical city assets, including
(but not limited to) streets, water main, sewer, bridges, sidewalks, facilities,
parks, and the water treatment plant. More information on projects can be
found in the detailed Capital Improvements section of the budget document.
Summary
The Capital Improvements Fund is projecting $26,327,000 in revenues and $26,222,000 in expenses in the FY 2025
budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2025 Page 340
Revenues by Source
Capital improvements are funded through a variety of sources and across many different funds in the City's budget. The
Capital Improvements Fund generally supports bond and grant funded capital projects.
Projected 2025 Revenues by Source
Other Revenue (80.6%)Other Revenue (80.6%)Other Revenue (80.6%)
Intergovernmental Revenue (19.1%)Intergovernmental Revenue (19.1%)Intergovernmental Revenue (19.1%)
Interest Income (0.3%)Interest Income (0.3%)Interest Income (0.3%)
Revenue Source
Licenses, Permits and Fees $18,601 N/A
Charges for Services $33,442 $14,148 N/A
Intergovernmental
Revenue $211,608 $335,849 $1,470,000 $5,027,000 242%
Other Revenue $1,619,522 $192,190 $23,283,500 $21,225,000 -8.8%
Interest Income $114,866 $199,198 $75,000 N/A
Interfund Transfers $956,470 $3,264,226 N/A
Total Revenue Source:$2,935,908 $4,024,212 $24,753,500 $26,327,000 6.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 341
Expenditures by Type
Prior to 2022, certain engineering staff salaries were funded through the Capital Improvements Fund. Beginning in 2022,
these were moved back to the General Fund. All expenses in the fund are direct spending on capital projects.
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (82.3%)Capital Outlay (82.3%)Capital Outlay (82.3%)
Services and Supplies (17.7%)Services and Supplies (17.7%)Services and Supplies (17.7%)
Expense Objects
Salary and Benefits -$26,736 $8 N/A
Services and
Supplies $2,435,730 $2,101,896 $3,550,000 $4,642,000 30.8%
Miscellaneous $114,891 $0 N/A
Capital Outlay $10,050,667 $12,062,610 $21,668,500 $21,580,000 -0.4%
Total Expense Objects:$12,574,553 $14,164,514 $25,218,500 $26,222,000 4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 342
Line Item Detail - Revenue
Revenue
Public Works Agency
Public Works Agency Admin
EASEMENTS 415.40.4105.52175 $18,601 N/A
Total Public Works Agency
Admin:$18,601 N/A
2022 GO Bond Capital
BOND PROCEEDS 415.40.4122.56060 $0 $0 $3,757,000 N/A
Total 2022 GO Bond Capital:$0 $0 $3,757,000 N/A
2023 GO Bond Capital
BOND PROCEEDS 415.40.4123.56060 $0 $0 $650,000 N/A
Total 2023 GO Bond Capital:$0 $0 $650,000 N/A
2016 Capital From Other Sources
INVESTMENT INCOME 415.40.4216.56501 $87,259 $131,542 $75,000 N/A
Total 2016 Capital From Other
Sources:$87,259 $131,542 $75,000 N/A
Non-Bond Capital
REIMBURSEMENTS 415.40.4219.53632 $808,249 $0 N/A
CURB/SIDEWALK
REPLACEMENT FEE 415.40.4219.53735 $33,442 $14,148 N/A
STATE, COUNTY AND OTHER
GRANTS 415.40.4219.55146 $211,608 $13,349 $1,470,000 $5,027,000 242%
GRANTS AND AID 415.40.4219.55251 $0 $322,500 N/A
PROPERTY SALES AND RENTAL 415.40.4219.56010 $727,806 $0 N/A
MISCELLANEOUS REVENUE 415.40.4219.56045 $20,000 $0 N/A
TRANSFER FROM GENERAL
FUND 415.40.4219.57005 $0 $3,264,226 N/A
Total Non-Bond Capital:$1,801,105 $3,614,222 $1,470,000 $5,027,000 242%
WTS Host Fees
WASTE TRANSFER STATION
REVENUE 415.40.4419.53196 $63,467 $82,036 $30,000 N/A
TRANSFER FROM GENERAL
FUND 415.40.4419.57005 $500,000 $0 N/A
TRANSFER FROM SOLID
WASTE 415.40.4419.57156 $456,470 $0 N/A
Total WTS Host Fees:$1,019,937 $82,036 $30,000 N/A
2024 GO Bond Capital
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 343
BOND PROCEEDS 415.40.4124.56060 $0 $0 $18,876,500 N/A
Total 2024 GO Bond Capital:$0 $0 $18,876,500 N/A
2025 GO Bond Capital
BOND PROCEEDS 415.40.4125.56060 $21,195,000 N/A
Total 2025 GO Bond Capital:$21,195,000 N/A
Total Public Works Agency:$2,908,301 $3,846,402 $24,753,500 $26,327,000 6.4%
Non-Departmental
Capital Projects
INVESTMENT INCOME 415.99.4150.56501 $27,606 $67,656 N/A
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
415.99.4150.56585 $110,154 N/A
Total Capital Projects:$27,606 $177,810 N/A
Total Non-Departmental:$27,606 $177,810 N/A
Total Revenue:$2,935,908 $4,024,212 $24,753,500 $26,327,000 6.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Public Works Agency
Public Works Agency
Admin
REGULAR PAY 415.40.4105.61010 -$20,284 $8 N/A
HEALTH INSURANCE 415.40.4105.61510 -$4,000 $0 N/A
IMRF 415.40.4105.61710 -$982 $0 N/A
SOCIAL SECURITY 415.40.4105.61725 -$1,191 $0 N/A
MEDICARE 415.40.4105.61730 -$279 $0 N/A
Total Public Works
Agency Admin:-$26,736 $8 N/A
2016 Bond Projects
OTHER IMPROVEMENTS 415.40.4116.65515 $1,877,080 $0 N/A
Total 2016 Bond Projects:$1,877,080 $0 N/A
2017 Go Bond Issuance
OTHER IMPROVEMENTS 415.40.4117.65515 $1,685,184 $0 N/A
Total 2017 Go Bond
Issuance:$1,685,184 $0 N/A
2018 Go Bond Capital
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 344
ENGINEERING SERVICES 415.40.4118.62145 $0 $1,563 N/A
OTHER IMPROVEMENTS 415.40.4118.65515 $1,603,375 $58,848 N/A
Total 2018 Go Bond
Capital:$1,603,375 $60,411 N/A
2019 Go Bond Capital
ENGINEERING SERVICES 415.40.4119.62145 $242,852 $0 N/A
OTHER IMPROVEMENTS 415.40.4119.65515 $205,699 $92,000 N/A
Total 2019 Go Bond
Capital:$448,551 $92,000 N/A
2020 Go Bond Capital
ENGINEERING SERVICES 415.40.4120.62145 $476,639 $69,394 N/A
OTHER IMPROVEMENTS 415.40.4120.65515 $599,176 $341 N/A
Total 2020 Go Bond
Capital:$1,075,815 $69,735 N/A
2021 Go Bond Capital
ENGINEERING SERVICES 415.40.4121.62145 $1,018,879 $785,512 N/A
ADVERTISING 415.40.4121.62205 $577 $0 N/A
OTHER IMPROVEMENTS 415.40.4121.65515 $2,916,219 $58,222 $115,000 N/A
Total 2021 Go Bond
Capital:$3,935,675 $843,734 $115,000 N/A
2022 GO Bond Capital
ENGINEERING SERVICES 415.40.4122.62145 $107,213 $476,946 N/A
ADVERTISING 415.40.4122.62205 $4,231 $3,298 N/A
OTHER IMPROVEMENTS 415.40.4122.65515 $1,011,885 $2,790,511 $3,757,000 N/A
Total 2022 GO Bond
Capital:$1,123,328 $3,270,756 $3,757,000 N/A
2023 GO Bond Capital
ENGINEERING SERVICES 415.40.4123.62145 $0 $509,640 N/A
ADVERTISING 415.40.4123.62205 $0 $5,835 N/A
OTHER IMPROVEMENTS 415.40.4123.65515 $0 $3,210,436 $200,000 N/A
PHASE II ENGINEERING 415.40.4123.65672 $450,000 N/A
Total 2023 GO Bond
Capital:$0 $3,725,911 $650,000 N/A
2024 GO Bond Capital
ENGINEERING SERVICES 415.40.4124.62145 $0 $0 $1,350,000 N/A
STUDIES 415.40.4124.62180 $150,000 N/A
OTHER IMPROVEMENTS 415.40.4124.65515 $0 $17,000 $16,496,500 N/A
PHASE I ENGINEERING 415.40.4124.65671 $30,000 N/A
PHASE II ENGINEERING 415.40.4124.65672 $600,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 345
PHASE III ENGINEERING 415.40.4124.65673 $250,000 N/A
Total 2024 GO Bond
Capital:$0 $17,000 $18,876,500 N/A
2016 Capital From Other
Sources
CREDIT CARD FEES 415.40.4216.62705 $62 $62 N/A
Total 2016 Capital From
Other Sources:$62 $62 N/A
Non-Bond Capital
ENGINEERING SERVICES 415.40.4219.62145 $585,279 $249,644 $360,000 N/A
OTHER IMPROVEMENTS 415.40.4219.65515 $142,012 $5,529,770 $750,000 $4,155,000 454%
PHASE II ENGINEERING 415.40.4219.65672 $872,000 N/A
PHASE III ENGINEERING 415.40.4219.65673 $360,000 N/A
BAD DEBT EXPENSE 415.40.4219.66017 $1,027 $0 N/A
Total Non-Bond Capital:$728,318 $5,779,414 $1,470,000 $5,027,000 242%
WTS Host Fees
OTHER IMPROVEMENTS 415.40.4419.65515 $10,037 $305,482 $350,000 N/A
Total WTS Host Fees:$10,037 $305,482 $350,000 N/A
2025 GO Bond Capital
ENGINEERING SERVICES 415.40.4125.62145 $1,540,000 N/A
STUDIES 415.40.4125.62180 $150,000 N/A
OTHER IMPROVEMENTS 415.40.4125.65515 $17,425,000 N/A
PHASE I ENGINEERING 415.40.4125.65671 $330,000 N/A
PHASE II ENGINEERING 415.40.4125.65672 $1,453,000 N/A
PHASE III ENGINEERING 415.40.4125.65673 $297,000 N/A
Total 2025 GO Bond
Capital:$21,195,000 N/A
Total Public Works Agency:$12,460,689 $14,164,514 $25,218,500 $26,222,000 4%
Non-Departmental
Capital Projects
UNREALIZED LOSS ON
INVESTMENTS 415.99.4150.68015 $113,864 $0 N/A
Total Capital Projects:$113,864 $0 N/A
Total Non-Departmental:$113,864 $0 N/A
Total Expenditures:$12,574,553 $14,164,514 $25,218,500 $26,222,000 4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 346
Crown
Construction
Fund (416)
The Crown Construction Fund was created as part of the 2018 budget for the
purpose of tracking revenues and expenditures related to the construction of
the Robert Crown Community Center. It has been the practice of the City of
Evanston to create discrete funds for major construction projects. The project
is partially funded through private fundraising led by the Friends of the Robert
Crown Center, a 501(c)(3) organization. After construction is completed,
donations will be used to abate debt service associated with the project. The
project was also nanced by general obligation bonds issued in 2018 and 2019.
Summary
The Crown Construction Fund is projecting $1,010,000 in revenues and $200,060 in expenses (excluding $588,369 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
Revenues by Source
The City expects to receive continued donations from Friends of Robert Crown (FRCC) in 2025 as pledges for the project are
ful lled.
Revenue Source
Other Revenue $600,000 $278,680 $1,000,000 $1,000,000 0%
Interest Income $92,568 $233,106 $10,000 $10,000 0%
Total Revenue
Source:$692,568 $511,786 $1,010,000 $1,010,000 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 347
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Interfund Transfers (74.6%)Interfund Transfers (74.6%)Interfund Transfers (74.6%)
Capital Outlay (25.4%)Capital Outlay (25.4%)Capital Outlay (25.4%)
Services and Supplies (0.008%)Services and Supplies (0.008%)Services and Supplies (0.008%)
Expense Objects
Services and
Supplies $49,722 $60 $60 $60 0%
Capital Outlay $167,332 $67,950 $200,000 $200,000 0%
Interfund Transfers $900,000 $945,000 $619,118 $588,369 -5%
Total Expense Objects:$1,117,055 $1,013,010 $819,178 $788,429 -3.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Public Works Agency
DONATIONS 416.40.4160.56011 $600,000 $250,000 $1,000,000 $1,000,000 0%
INVESTMENT INCOME 416.40.4160.56501 $92,568 $233,106 $10,000 $10,000 0%
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
416.40.4160.56585 $4,163 N/A
REALIZED GAIN/LOSS 416.40.4160.56586 $24,517 N/A
Total Public Works Agency:$692,568 $511,786 $1,010,000 $1,010,000 0%
Total Revenue:$692,568 $511,786 $1,010,000 $1,010,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
City of Evanston | Budget Book 2025 Page 348
Expenditures
Public Works Agency
ENGINEERING
SERVICES 416.40.4160.62145 $49,662 $0 N/A
CREDIT CARD FEES 416.40.4160.62705 $60 $60 $60 $60 0%
OTHER
IMPROVEMENTS 416.40.4160.65515 $167,332 $67,950 $200,000 $200,000 0%
TRANSFER TO DEBT
SERVICE 416.40.4160.66026 $900,000 $945,000 $619,118 $588,369 -5%
Total Public Works
Agency:$1,117,055 $1,013,010 $819,178 $788,429 -3.8%
Total Expenditures:$1,117,055 $1,013,010 $819,178 $788,429 -3.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 349
Crown
Maintenance
Fund (417)
The Robert Crown Center Maintenance Fund was created by resolution 65-R-
17 speci cally for the allocation of operating funds and donations for the long-
term maintenance of the Robert Crown Community Center facility and
surrounding park.
As stated in the Memorandum of Understanding with the Friends of the
Robert Crown Center, the City will provide annual deposits of at least $175,000
to the Robert Crown Community Center Maintenance Fund for 30 years
commencing in 2020. The Maintenance Fund shall not be used or borrowed
from or posted as collateral for any purpose other than the maintenance of
the new Robert Crown Center.
Summary
The Crown Maintenance Fund is projecting $0 in revenues (excluding $175,000 in transfers in) and $175,000 in
expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$50K
$100K
$150K
$200K
Revenues by Source
The fund is budgeted to receive a $175,000 transfer from the General Fund (Crown Center operating revenue).
Revenue Source
Interfund Transfers
TRANSFER FROM
GENERAL FUND 417.40.4170.57005 $175,000 $174,996 $175,000 $175,000 0%
Total Interfund Transfers:$175,000 $174,996 $175,000 $175,000 0%
Total Revenue Source:$175,000 $174,996 $175,000 $175,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 350
Expenditures by Type
Expense Objects
Capital Outlay $34,951 $0 $175,000 $175,000 0%
Total Expense
Objects:$34,951 $0 $175,000 $175,000 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Public Works
Agency $175,000 $174,996 $175,000 $175,000 0%
Total Revenue:$175,000 $174,996 $175,000 $175,000 0%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 vs. FY2025
(%)
Line Item Detail - Expenses
Expenditures
Public Works
Agency $34,951 $0 $175,000 $175,000 0%
Total Expenditures:$34,951 $0 $175,000 $175,000 0%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 vs. FY2025
(%)
City of Evanston | Budget Book 2025 Page 351
Special
Assessment
Fund (420)
The Special Assessment Fund serves as a collection center for special
assessments by property owners for their share of the cost of alley paving.
Summary
The Special Assessment Fund is projecting $220,000 in revenues and $1,650,050 in expenses (excluding $230,631 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
City of Evanston | Budget Book 2025 Page 352
Revenues by Source
The fund is supported by payments of special assessments.
Projected 2025 Revenues by Source
Other Taxes (90.9%)Other Taxes (90.9%)Other Taxes (90.9%)
Interest Income (9.1%)Interest Income (9.1%)Interest Income (9.1%)
Revenue Source
Other Taxes $303,543 $172,666 $125,000 $200,000 60%
Interest Income $42,035 $84,571 $35,000 $20,000 -42.9%
Total Revenue
Source:$345,578 $257,237 $160,000 $220,000 37.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 353
Expenditures by Type
The Special Assessment Fund pays for funded alley projects, and transfers funds to the debt service fund to support past
year bond issuances for special assessment alleys.
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (87.7%)Capital Outlay (87.7%)Capital Outlay (87.7%)
Interfund Transfers (12.3%)Interfund Transfers (12.3%)Interfund Transfers (12.3%)
Services and Supplies (0.003%)Services and Supplies (0.003%)Services and Supplies (0.003%)
Expense Objects
Services and
Supplies $60 $60 $50 $50 0%
Capital Outlay $571,324 $681,619 $452,500 $1,650,000 264.6%
Interfund Transfers $464,938 $455,352 $425,652 $230,631 -45.8%
Total Expense Objects:$1,036,322 $1,137,031 $878,202 $1,880,681 114.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 354
Line Item Detail - Revenue
Revenue
Public Works
INVESTMENT INCOME 420.26.6000.56501 $27,114 $71,200 $5,000 $5,000 0%
SPEC. ASSESS.
INTEREST 420.26.6365.56570 $14,921 $13,371 $30,000 $15,000 -50%
SPEC ASSESS
PRINCIPAL PMT 420.26.6365.56590 $303,543 $172,666 $125,000 $200,000 60%
Total Public Works:$345,578 $257,237 $160,000 $220,000 37.5%
Total Revenue:$345,578 $257,237 $160,000 $220,000 37.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Public Works
BANK FEES 420.26.6000.62703 $50 N/A
CREDIT CARD FEES 420.26.6000.62705 $60 $60 $50 N/A
Total Public Works:$60 $60 $50 $50 0%
Public Works Agency
OTHER
IMPROVEMENTS 420.40.6000.65515 $571,324 $681,619 $452,500 $1,650,000 264.6%
TRANSFER TO DEBT
SERVICE 420.40.6000.66026 $372,938 $363,360 $333,652 $230,631 -30.9%
TRANSFER TO
GENERAL FUND 420.40.6000.66131 $92,000 $91,992 $92,000 N/A
Total Public Works
Agency:$1,036,262 $1,136,971 $878,152 $1,880,631 114.2%
Total Expenditures:$1,036,322 $1,137,031 $878,202 $1,880,681 114.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 355
Parking
System Fund
(505)
The Parking System Fund is a City of Evanston Enterprise Fund that generates
revenue from the parking fees paid by the general public, the lease of of ce space in
City garages, fees charged for permits at surface lots, and transient and monthly
parking spaces at the City’s garages.
Generally Accepted Accounting Principles (GAAP) require state and local
governments to use the enterprise fund type to account for “business-type activities”
– activities similar to those found in the private sector. Business-type activities include
services primarily funded through user charges.
Summary
The Parking System Fund is projecting $9,858,900 in revenues and $8,334,232 in expenses (excluding $3,549,467 in
transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
City of Evanston | Budget Book 2025 Page 356
Revenues by Source
Parking Fund revenue is primarily from charges for services, which includes fees for City-owned lots, garages, and parking
meters.
Projected 2025 Revenues by Source
Charges for Services (91.1%)Charges for Services (91.1%)Charges for Services (91.1%)
Other Revenue (5.5%)Other Revenue (5.5%)Other Revenue (5.5%)
Licenses, Permits and Fees (3%)Licenses, Permits and Fees (3%)Licenses, Permits and Fees (3%)
Interest Income (0.4%)Interest Income (0.4%)Interest Income (0.4%)
Revenue Source
Licenses, Permits and
Fees $375 $0 $300,000 N/A
Charges for Services $8,617,511 $9,214,761 $8,420,000 $8,980,000 6.7%
Other Revenue $277,067 $530,325 $1,522,900 $538,900 -64.6%
Interest Income $117,217 $151,763 $25,000 $40,000 60%
Interfund Transfers $2,300,000 $1,121,316 N/A
Total Revenue Source:$11,312,170 $11,018,164 $9,967,900 $9,858,900 -1.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 357
Expenditures by Type
The Parking Fund supports 10.5 FTE in the areas of Parking Administration and Maintenance and Public Works. The fund
also transfers $2.9 million to the General Fund annually to support General Fund operations.
Budgeted Expenditures by Expense Type Expenditures by Type
Services and Supplies (38%)Services and Supplies (38%)Services and Supplies (38%)
Interfund Transfers (26.8%)Interfund Transfers (26.8%)Interfund Transfers (26.8%)
Capital Outlay (20.4%)Capital Outlay (20.4%)Capital Outlay (20.4%)
Salary and Benefits (11%)Salary and Benefits (11%)Salary and Benefits (11%)
Insurance and Other Chargebacks (3.1%)Insurance and Other Chargebacks (3.1%)Insurance and Other Chargebacks (3.1%)
Debt Service (0.6%)Debt Service (0.6%)Debt Service (0.6%)
Expense Objects
Salary and Benefits $1,097,961 $1,609,138 $1,582,397 $1,310,682 -17.2%
Services and Supplies $4,158,803 $4,635,164 $4,220,350 $4,521,650 7.1%
Miscellaneous $8,281 $500 N/A
Capital Outlay $30,832 $19,700 $2,425,000 N/A
Interfund Transfers $3,142,810 $3,132,384 $3,180,390 $3,180,390 0%
Insurance and Other
Chargebacks $351,502 $369,461 $369,077 $369,077 0%
Debt Service $37,754 $35,983 $79,150 $76,900 -2.8%
Depreciation Expense $3,035,033 $3,086,651 N/A
Total Expense Objects:$11,862,976 $12,888,981 $9,431,364 $11,883,699 26%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 358
Line Item Detail - Revenue
Revenue
Administrative Services
Parking System Mgt
OTHER/MISC PERMITS 505.19.7005.52110 $375 $0 N/A
CREDIT CARD FEES - REVENUE 505.19.7005.52705 $300,000 N/A
HOODING FOR METERS 505.19.7005.53245 $19,355 $16,375 $35,000 $35,000 0%
PARKING METER REVENUE
(MULTI / SINGLE SPACE)505.19.7005.53250 $1,245,452 $1,368,884 $1,200,000 $1,260,000 5%
PARKING METER REVENUE
(PASSPORT ONLY)505.19.7005.53251 $2,959,565 $3,561,024 $3,000,000 $3,375,000 12.5%
SPACE (LOT) RENTALS 505.19.7005.53385 $634,957 $552,102 $525,000 $625,000 19%
AMERICAN RESCUE PLAN
FUNDS 505.19.7005.55480 $0 $0 $1,100,000 N/A
MISCELLANEOUS REVENUE 505.19.7005.56045 $300 $50 $116,000 N/A
INVESTMENT INCOME 505.19.7005.56501 $45,585 $133,230 $25,000 $40,000 60%
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
505.19.7005.56585 $9,114 N/A
TRANSFER FROM OTHER
FUNDS 505.19.7005.57057 $21,316 N/A
TRANSFER FROM ARPA FUND 505.19.7005.57170 $2,300,000 $1,100,000 N/A
Total Parking System Mgt:$7,205,590 $6,762,094 $5,885,000 $5,751,000 -2.3%
Church Street Garage
DAILY TICKETS 505.19.7025.53500 $352,827 $680,156 $350,000 $375,000 7.1%
MONTHLY INVOICES 505.19.7025.53510 $414,905 $605,546 $375,000 $400,000 6.7%
KEYCARD DEPOSITS 505.19.7025.53515 $1,215 $2,415 $3,500 $3,500 0%
PROPERTY SALES AND RENTAL 505.19.7025.56010 $2,200 $2,400 $1,500 $1,500 0%
MISCELLANEOUS REVENUE 505.19.7025.56045 $17,534 $14,250 $11,400 $11,400 0%
Total Church Street Garage:$788,682 $1,304,767 $741,400 $791,400 6.7%
Sherman Garage
DAILY TICKETS 505.19.7036.53500 $734,829 $437,228 $625,000 $575,000 -8%
MONTHLY INVOICES 505.19.7036.53510 $790,871 $882,985 $900,000 $975,000 8.3%
KEYCARD DEPOSITS 505.19.7036.53515 $1,795 $2,495 $3,000 $3,000 0%
PROPERTY SALES AND RENTAL 505.19.7036.56010 $9,000 $9,000 $10,000 $10,000 0%
REIMBURSEMENT- SHERMAN
PLAZA TENANTS 505.19.7036.56066 $13,415 $82,811 $50,000 $50,000 0%
Total Sherman Garage:$1,549,909 $1,414,519 $1,588,000 $1,613,000 1.6%
Maple Garage
DAILY TICKETS 505.19.7037.53500 $304,342 $370,242 $500,000 $450,000 -10%
MONTHLY INVOICES 505.19.7037.53510 $1,155,103 $733,724 $900,000 $900,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 359
KEYCARD DEPOSITS 505.19.7037.53515 $2,295 $1,585 $3,500 $3,500 0%
PROPERTY SALES AND RENTAL 505.19.7037.56010 $44,534 $3,000 $137,600 $137,600 0%
MISCELLANEOUS REVENUE 505.19.7037.56045 $1,650 $0 N/A
INTEREST REVENUE - LEASES 505.19.7037.56504 $71,632 $18,533 N/A
PROPERTY SALES AND RENTAL
- PharmaCann 505.19.7037.56711 -$15,000 $58,011 $180,000 $180,000 0%
PROPERTY SALES AND RENTAL
- Enterprise 505.19.7037.56712 -$36,160 $421 $32,400 $32,400 0%
RTU AMORTIZATION - LEASES 505.19.7037.56750 $233,931 $345,606 N/A
Total Maple Garage:$1,762,327 $1,531,121 $1,753,500 $1,703,500 -2.9%
Total Administrative Services:$11,306,508 $11,012,502 $9,967,900 $9,858,900 -1.1%
Public Works Agency
Public Works Agency Admin
BOND PREMIUM 505.40.4105.56061 $5,663 $5,663 N/A
Total Public Works Agency
Admin:$5,663 $5,663 N/A
Total Public Works Agency:$5,663 $5,663 N/A
Total Revenue:$11,312,170 $11,018,164 $9,967,900 $9,858,900 -1.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
City Manager's Office
Revenue & Collections
REGULAR PAY 505.15.1560.61010 $204,921 $181,241 $268,056 N/A
HEALTH INSURANCE 505.15.1560.61510 $59,735 $50,447 $79,288 N/A
VISION INSURANCE 505.15.1560.61513 $188 $107 $131 N/A
LIFE INSURANCE 505.15.1560.61615 $85 $33 $71 N/A
IMRF 505.15.1560.61710 $9,073 $6,114 $7,801 N/A
SOCIAL SECURITY 505.15.1560.61725 $11,259 $10,437 $16,620 N/A
MEDICARE 505.15.1560.61730 $2,633 $2,441 $3,887 N/A
Total Revenue & Collections:$287,894 $250,819 $375,854 N/A
Total City Manager's Office:$287,894 $250,819 $375,854 N/A
Administrative Services
2020A Bonds
DEBT SERVICE- PRINCIPAL 505.19.5607.68305 $0 $0 $45,000 $45,000 0%
DEBT SERVICE- INTEREST 505.19.5607.68315 $37,754 $35,983 $34,150 $31,900 -6.6%
Total 2020A Bonds:$37,754 $35,983 $79,150 $76,900 -2.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 360
Parking System Mgt
REGULAR PAY 505.19.7005.61010 $245,070 $264,115 $302,013 $362,807 20.1%
TERMINATION PAYOUTS 505.19.7005.61415 $2,629 $0 N/A
ANNUAL SICK LEAVE PAYOUT 505.19.7005.61420 $0 $922 N/A
HEALTH INSURANCE 505.19.7005.61510 $5,638 $0 $9,146 $9,512 4%
VISION INSURANCE 505.19.7005.61513 $37 $0 N/A
LIFE INSURANCE 505.19.7005.61615 $229 $142 $152 $164 7.7%
SHOE ALLOWANCE 505.19.7005.61630 $180 $180 $360 $615 70.8%
IMRF 505.19.7005.61710 -$268,746 $54,095 $8,789 $15,603 77.5%
SOCIAL SECURITY 505.19.7005.61725 $14,310 $15,737 $18,747 $20,796 10.9%
MEDICARE 505.19.7005.61730 $3,347 $3,684 $4,385 $5,270 20.2%
ENGINEERING SERVICES 505.19.7005.62145 $175,000 N/A
ADVERTISING 505.19.7005.62205 $17 $0 N/A
OTHER EQMT MAINTENANCE 505.19.7005.62245 $220 N/A
TRAINING & TRAVEL 505.19.7005.62295 $690 $44 $750 $750 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 505.19.7005.62305 $170,420 $159,996 $208,000 $208,000 0%
MEMBERSHIP DUES 505.19.7005.62360 $0 $695 N/A
ARMORED CAR SERVICES 505.19.7005.62431 $56,129 $61,285 $60,000 $50,000 -16.7%
CREDIT CARD FEES 505.19.7005.62705 $515,262 $548,271 $350,000 $500,000 42.9%
TELECOMMUNICATIONS -
WIRELESS 505.19.7005.64540 $11,114 $0 N/A
SAFETY EQUIPMENT 505.19.7005.65090 $0 $520 $1,000 $1,000 0%
OFFICE SUPPLIES 505.19.7005.65095 $833 $490 $900 $900 0%
OTHER IMPROVEMENTS 505.19.7005.65515 $30,832 $19,700 $2,425,000 N/A
DEPRECIATION EXPENSE 505.19.7005.68010 $3,035,033 $3,086,651 N/A
UNREALIZED LOSS ON
INVESTMENTS 505.19.7005.68015 $8,281 $0 N/A
Total Parking System Mgt:$3,831,304 $4,216,748 $964,242 $3,775,417 291.5%
Parking Lots & Meters
REGULAR PAY 505.19.7015.61010 $235,701 $351,907 $244,322 $250,696 2.6%
OVERTIME PAY 505.19.7015.61110 $3,291 $2,758 $5,000 $5,000 0%
HEALTH INSURANCE 505.19.7015.61510 $35,830 $62,182 $37,881 $39,180 3.4%
VISION INSURANCE 505.19.7015.61513 $75 $114 $114 $114 0%
LIFE INSURANCE 505.19.7015.61615 $149 $101 $70 $71 1.4%
SHOE ALLOWANCE 505.19.7015.61630 $610 $790 $540 $690 27.8%
IMRF 505.19.7015.61710 $10,781 $11,990 $7,111 $10,943 53.9%
SOCIAL SECURITY 505.19.7015.61725 $13,936 $21,122 $15,183 $15,586 2.7%
MEDICARE 505.19.7015.61730 $3,259 $4,940 $3,551 $3,646 2.7%
BLDG MAINTENANCE
SERVICES 505.19.7015.62225 $250 $215 N/A
IMPROVEMENT MAINT
SERVICE 505.19.7015.62230 $4,980 $6,516 $7,500 $7,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 361
OTHER EQMT MAINTENANCE 505.19.7015.62245 $21,930 $7,585 $35,000 $30,000 -14.3%
PARKING TAX PAYMENTS TO
COUNTY 505.19.7015.62347 $7,031 $5,474 $10,000 $6,000 -40%
PARKING TAX PAYMENTS TO
CITY 505.19.7015.62348 $310,050 $304,050 $300,000 $300,000 0%
RENTALS 505.19.7015.62375 $23,958 $12,300 $25,000 $20,000 -20%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7015.62509 $307,846 $281,335 $300,000 $300,000 0%
PASSPORT MOBILE PARKING
APP FEES 505.19.7015.62519 $268,056 $317,831 $300,000 $300,000 0%
OFFICE/OTHER EQT MTN
MATL 505.19.7015.65070 $686 $95 N/A
MINOR EQUIPMENT & TOOLS 505.19.7015.65085 $201 $185 N/A
Total Parking Lots & Meters:$1,248,620 $1,391,490 $1,291,271 $1,289,426 -0.1%
Church Street Garage
PARKING TAX PAYMENTS TO
COUNTY 505.19.7025.62347 $11,771 $14,215 $12,500 $12,500 0%
PARKING TAX PAYMENTS TO
CITY 505.19.7025.62348 $202,559 $200,148 $200,000 $200,000 0%
CONTRACT SVC-PARKING
GARAGE 505.19.7025.62400 $156,646 $192,570 $200,000 $200,000 0%
ELEVATOR CONTRACT COSTS 505.19.7025.62425 $17,798 $16,200 $22,000 $22,000 0%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7025.62509 $36,160 $98,178 $60,000 $60,000 0%
ELECTRICITY 505.19.7025.64005 $0 $26,184 $40,000 $35,000 -12.5%
TELECOMMUNICATIONS 505.19.7025.64505 $10,560 $9,600 $12,000 $10,000 -16.7%
BLDG MAINTENANCE
MATERIAL 505.19.7025.65050 $138 $1,760 $2,000 $2,000 0%
Total Church Street Garage:$435,631 $558,854 $548,500 $541,500 -1.3%
Sherman Garage
BLDG MAINTENANCE
SERVICES 505.19.7036.62225 $167 $38 N/A
PARKING TAX PAYMENTS TO
COUNTY 505.19.7036.62347 $33,326 $39,586 $30,000 $30,000 0%
PARKING TAX PAYMENTS TO
CITY 505.19.7036.62348 $507,741 $505,124 $525,000 $525,000 0%
CONTRACT SVC-PARKING
GARAGE 505.19.7036.62400 $511,121 $504,469 $500,000 $500,000 0%
ELEVATOR CONTRACT COSTS 505.19.7036.62425 $47,994 $51,897 $43,700 $50,000 14.4%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7036.62509 $96,274 $72,899 $115,000 $115,000 0%
CREDIT CARD FEES 505.19.7036.62705 $6,058 $5,427 $4,000 $4,000 0%
ELECTRICITY 505.19.7036.64005 $0 $82,423 $115,000 $115,000 0%
TELECOMMUNICATIONS 505.19.7036.64505 $10,560 $16,130 $12,000 $10,000 -16.7%
BLDG MAINTENANCE
MATERIAL 505.19.7036.65050 $1,286 $17,942 $3,000 $3,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 362
OFFICE/OTHER EQT MTN
MATL 505.19.7036.65070 $388 N/A
Total Sherman Garage:$1,214,527 $1,296,324 $1,347,700 $1,352,000 0.3%
Maple Garage
BLDG MAINTENANCE
SERVICES 505.19.7037.62225 $257 $539 N/A
PARKING TAX PAYMENTS TO
COUNTY 505.19.7037.62347 $11,005 $15,865 $12,000 $12,000 0%
PARKING TAX PAYMENTS TO
CITY 505.19.7037.62348 $568,296 $584,411 $420,000 $420,000 0%
CONTRACT SVC-PARKING
GARAGE 505.19.7037.62400 $165,739 $363,348 $275,000 $275,000 0%
ELEVATOR CONTRACT COSTS 505.19.7037.62425 $27,027 $24,600 $35,000 $35,000 0%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7037.62509 $88,318 $69,689 $75,000 $75,000 0%
CREDIT CARD FEES 505.19.7037.62705 $3,133 $5,450 $3,000 $6,000 100%
ELECTRICITY 505.19.7037.64005 $102,427 $152,241 $100,000 $100,000 0%
NATURAL GAS 505.19.7037.64015 $2,465 $2,104 $2,500 $2,500 0%
TELECOMMUNICATIONS 505.19.7037.64505 $10,560 $11,736 $10,000 $10,000 0%
BLDG MAINTENANCE
MATERIAL 505.19.7037.65050 $385 $2,891 $1,500 $1,500 0%
Total Maple Garage:$979,612 $1,232,874 $934,000 $937,000 0.3%
Transfers
TRANSFER TO INSURANCE 505.19.7050.66130 $351,502 $369,072 $369,077 $369,077 0%
TRANSFER TO GENERAL
FUND 505.19.7050.66131 $2,972,390 $2,972,388 $2,972,390 $2,972,390 0%
Total Transfers:$3,323,892 $3,341,460 $3,341,467 $3,341,467 0%
Total Administrative Services:$11,071,340 $12,073,734 $8,506,331 $11,313,710 33%
Public Works Agency
Greenways
REGULAR PAY 505.40.4330.61010 $236,843 $260,916 $254,874 $174,087 -31.7%
OVERTIME PAY 505.40.4330.61110 $7,464 $1,132 N/A
ANNUAL SICK LEAVE PAYOUT 505.40.4330.61420 $854 $854 N/A
HEALTH INSURANCE 505.40.4330.61510 $35,629 $41,936 $43,442 $35,668 -17.9%
LIFE INSURANCE 505.40.4330.61615 $142 $95 $103 $70 -32.5%
SHOE ALLOWANCE 505.40.4330.61630 $900 $900 $900 $700 -22.2%
IMRF 505.40.4330.61710 $10,773 $8,815 $7,417 $7,665 3.3%
SOCIAL SECURITY 505.40.4330.61725 $13,807 $15,413 $15,858 $10,837 -31.7%
MEDICARE 505.40.4330.61730 $3,229 $3,605 $3,709 $2,534 -31.7%
FITNESS INCENTIVE 505.40.4330.65141 $500 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)505.40.4330.66049 $0 $389 N/A
Total Greenways:$309,641 $334,554 $326,302 $231,561 -29%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 363
Parks And Facilities
REGULAR PAY 505.40.4430.61010 $50,406 $54,623 $60,284 $63,401 5.2%
HEALTH INSURANCE 505.40.4430.61510 $9,262 $9,393 $9,339 $9,386 0.5%
VISION INSURANCE 505.40.4430.61513 $56 $56 $56 $56 0%
LIFE INSURANCE 505.40.4430.61615 $67 $46 $50 $53 5%
AUTO ALLOWANCE 505.40.4430.61625 $0 $338 $450 $450 0%
CELL PHONE ALLOWANCE 505.40.4430.61626 $0 $135 $180 $180 0%
SHOE ALLOWANCE 505.40.4430.61630 $0 $0 $78 N/A
IMRF 505.40.4430.61710 $2,344 $1,872 $1,754 $1,830 4.3%
SOCIAL SECURITY 505.40.4430.61725 $2,954 $3,210 $3,777 $3,975 5.2%
MEDICARE 505.40.4430.61730 $691 $751 $883 $930 5.2%
Total Parks And Facilities:$65,780 $70,423 $76,773 $80,337 4.6%
Street Maintenance
REGULAR PAY 505.40.4510.61010 $101,868 $107,761 $115,589 $126,945 9.8%
OVERTIME PAY 505.40.4510.61110 $303 $988 N/A
TERMINATION PAYOUTS 505.40.4510.61415 $3,579 N/A
ANNUAL SICK LEAVE PAYOUT 505.40.4510.61420 $465 $465 N/A
HEALTH INSURANCE 505.40.4510.61510 $21,615 $18,594 $17,444 $18,142 4%
LIFE INSURANCE 505.40.4510.61615 $84 $53 $58 $67 15.4%
AUTO ALLOWANCE 505.40.4510.61625 $450 $450 $450 $450 0%
CELL PHONE ALLOWANCE 505.40.4510.61626 $252 $84 N/A
SHOE ALLOWANCE 505.40.4510.61630 $150 $300 $300 $253 -15.8%
IMRF 505.40.4510.61710 $4,779 $3,835 $3,363 $3,952 17.5%
SOCIAL SECURITY 505.40.4510.61725 $5,923 $6,827 $7,213 $7,914 9.7%
MEDICARE 505.40.4510.61730 $1,385 $1,596 $1,687 $1,851 9.7%
Total Street Maintenance:$137,274 $144,533 $146,104 $159,573 9.2%
Parking Lots & Meters
REGULAR PAY 505.40.7015.61010 $73,388 N/A
OPEB EXPENSES 505.40.7015.61447 -$8,953 $14,917 N/A
HEALTH INSURANCE 505.40.7015.61510 $16,250 N/A
IMRF 505.40.7015.61710 $3,266 N/A
SOCIAL SECURITY 505.40.7015.61725 $4,550 N/A
MEDICARE 505.40.7015.61730 $1,064 N/A
Total Parking Lots & Meters:-$8,953 $14,917 $98,518 N/A
Total Public Works Agency:$503,742 $564,427 $549,179 $569,989 3.8%
Total Expenditures:$11,862,976 $12,888,981 $9,431,364 $11,883,699 26%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 364
Water Fund
(510)
The Water Fund includes operations and capital improvements for all divisions at the
Water Treatment Plant as well as the Distribution Division. The Evanston Water
Treatment Plant supplies water to the City of Evanston, Village of Skokie, Village of
Lincolnwood, the Northwest Water Commission (Arlington Heights, Buffalo Grove,
Palatine, Wheeling, and Des Plaines) and the Morton Grove / Niles Water Commission.
Operations Detail
Administration Division
The Administration Division manages the water utility workforce, coordinates operations between divisions, and oversees the
Evanston Water Utility’s key business processes, including water billing for our customer communities.
Pumping Division
The Pumping Division oversees the City’s three lake water intakes, pumping of raw water to the start of the water treatment
process, pumping treated water to retail and wholesale customers, and operation of Evanston’s treated water storage facilities
and remote water pumping stations. This includes monitoring and operation of water storage facilities in Skokie’s water
distribution system, as well as controlling the rate of supply to the Northwest Water Commission. The Pumping Division also
coordinates with the Distribution Division to maintain adequate pressure in the Evanston and Skokie water distribution
systems during water main shutdowns and distribution system maintenance.
Filtration Division
The Filtration Division manages the water treatment process, including chemical addition, sedimentation, ltration, and
disinfection. The Filtration Division includes the City’s Water Quality Lab, which monitors Evanston’s drinking water for
compliance with water quality regulations and completes regular reporting to the public and the Illinois Environmental
Protection Agency to certify the quality of Evanston’s water.
Distribution Division
The Distribution Division manages operation, maintenance, and repair of the City’s water mains, valves, re hydrants, and the
City’s portion of water service lines. This includes repairing water main breaks and water service leaks; and installing new valves,
hydrants, and water mains to improve the operation and ef ciency of Evanston’s water distribution system. Annual
maintenance programs administered also include water main leak detection, valve exercising, and re hydrant testing. The
Distribution Division also coordinates with the Filtration Division to perform monthly water quality sampling in buildings
throughout Evanston, and administers the City’s cross connection control program. These two programs ensure that water
remains safe to drink after leaving the water treatment plant.
Meter Division
The Meter Division coordinates water meter reading and billing for Evanston’s 14,500 retail water and sewer customers,
working with the City Collector’s Of ce to process water/sewer bill payments and cross connection control fees. The Meter
Division also works with the Distribution Division to manage replacement of damaged and obsolete water meters, accuracy
testing for large water meters, water service shutoff/restoration, and billing of cross connection control fees. Meter Division staff
also manage the City’s Advance Metering Information (AMI) system, which generates automated hourly meter reads and leak
alerts for customers to help reduce water loss.
City of Evanston | Budget Book 2025 Page 365
Summary
The Water Fund is projecting $64,543,335 in revenues and $62,760,447 in expenses (excluding $6,028,135 in transfers
out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25M
$50M
$75M
$100M
Increases to expenses and revenues represent major capital improvements to the water treatment plant and distribution
system. These are primarily funded through low-interest IEPA loans.
Accomplishments in 2024
Selected an engineering consultant to commence the PFAS treatment technique study. The study has kicked off
and is ongoing.
Continued construction on the replacement of the City’s 42”/36” Lake Michigan Raw Water Intake installed in 1909
to address diminished ow capacity.
The draft version of the citywide lead service line replacement plans as a result of the enactment of Public Act 102-
0613 was completed and submitted to the IEPA.
Continue the corrosion control optimization study.
The 100% design of the Medium Voltage Switchgear Reliability and Generator Replacement Project, which includes
replacement of outdated medium voltage switchgear and generators was completed and is scheduled to go out to
bid.
City of Evanston | Budget Book 2025 Page 366
Performance Measures
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Water Fund
Number of customers experiencing unscheduled
disruption of water service Output 92 60 117 135
Number of customer complaints about water
service (low pressure, service disruption, quality,
etc.)
Output 227 71 1,041 431
Days lost from work due to illness or injury Outcome 393 372.6 373 284
Number of Illinois Environmental Protection
Agency regulatory violations Output 0 1 0 0
Number of known breaks/leaks per mile of water
main Outcome 4 4.5 4 4
Millions of gallons sold to outside communities
(wholesale)Input 14,622 16,820 16,824 16,670
Activity: Water Main Maintenance
Miles of WaterMain replaced Output 13.0 1.5 1.5 1.5
Number of valves replaced Output 50 43 33 33
Miles of water main surveyed Output 140 147 145 145
Activity: Lead Service Line Replacements
Lead Service Line Replacements Output 190 162 276 500
Factors Impacting the 2025 Budget
The Lead Service Line Replacement and Noti cation Act requires the full replacement of all lead water service lines.
This Act had an immediate impact on the Water Fund by requiring the replacement of any damaged lead service
lines and the full replacement of lead service lines during the installation of new water mains.
Upcoming Initiatives
Be a leader in the public drinking water industry by providing high quality service to over 450,000 customers in ten
communities, including vigilantly monitoring the quality and quantity of water provided to our customers.
Improve water distribution system reliability and reduce water loss by continuing the water main replacement and
water main leak detection programs. The City currently replaces 1.5 miles of water main each year and will begin
design in 2025 for the installation of 3.2 miles of water main beginning in 2026.
Coordinate capital improvement projects with the Street Resurfacing Program and with TIF District improvement
projects to ensure cost-effective and ef cient use of capital improvement funding.
Begin the Phase II citywide meter replacement project whereby approximately 1,000 meters and approximately
13,000 metering interface units will be replaced.
Begin the Construction for electrical system reliability improvements, including replacement of outdated medium
voltage switchgear and generator.
Continue with the water plant’s treatment process study to optimize corrosion control. The study includes a desktop
analysis, laboratory pipe scale analysis, and harvested pipe loop study analyzing water quality through a variety of
chemical doses and pipe materials.
Begin the construction phase of the standpipe pumping reliability project to determine improvement options to
each of the City’s two standpipes and associated pump stations.
Begin the engineering design of the water utility security fence and gate project.
Continue the Lead Service Line Replacement (LSLR) Pilot Project established to focus on the replacement of
private-side lead services in low-to-moderate income areas within the City on a “ rst-come” basis.
Installation of a desiccant dehumidi cation system in the pumping station.
Installation of a desiccant dehumidi cation system in the ltration plant.
Begin the engineering design for the High-lift pump #7 natural gas engine replacement.
City of Evanston | Budget Book 2025 Page 367
Revenues by Source
Water operations are funded through charges for water service to Evanston residents and customer communities. Capital
improvements in the water fund are supported by IEPA loans and general obligation bonds, which are categorized as Other
Revenue.
Projected 2025 Revenues by Source
Other Revenue (55.3%)Other Revenue (55.3%)Other Revenue (55.3%)
Charges for Services (44.4%)Charges for Services (44.4%)Charges for Services (44.4%)
Interest Income (0.2%)Interest Income (0.2%)Interest Income (0.2%)
Licenses, Permits and Fees (0.08%)Licenses, Permits and Fees (0.08%)Licenses, Permits and Fees (0.08%)
Revenue Source
Licenses, Permits and
Fees $78,559 $42,233 $50,000 $50,000 0%
Charges for Services $22,544,772 $23,446,286 $25,259,051 $28,625,100 13.3%
Other Revenue $453,559 $1,636,472 $66,234,150 $35,718,235 -46.1%
Interest Income $140,772 $268,866 $70,000 $150,000 114.3%
Interfund Transfers $0 $137,792 N/A
Total Revenue Source:$23,217,661 $25,531,649 $91,613,201 $64,543,335 -29.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 368
Expenditures by Type
The Water Fund supports 58.33 employees in the areas of Water Billing, Filtration, Pumping, Distribution, Capital Planning,
and Administration. The budget does include an increase of two FTE from last year, primarily resulting from the addition of
two Water Plan Operators. More detail on capital projects in the Water Fund in 2024 can be found in the Capital
Improvements Section.
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (54.6%)Capital Outlay (54.6%)Capital Outlay (54.6%)
Services and Supplies (16.4%)Services and Supplies (16.4%)Services and Supplies (16.4%)
Salary and Benefits (10.9%)Salary and Benefits (10.9%)Salary and Benefits (10.9%)
Debt Service (9.3%)Debt Service (9.3%)Debt Service (9.3%)
Interfund Transfers (6.3%)Interfund Transfers (6.3%)Interfund Transfers (6.3%)
Insurance and Other Chargebacks (2.4%)Insurance and Other Chargebacks (2.4%)Insurance and Other Chargebacks (2.4%)
Expense Objects
Salary and Benefits $4,124,961 $6,243,631 $7,936,849 $7,478,277 -5.8%
Services and Supplies $3,674,036 $4,233,230 $10,524,310 $11,300,370 7.4%
Miscellaneous $226,931 $3,178 $10,000 N/A
Capital Outlay $275,521 $314,772 $58,230,500 $37,585,905 -35.5%
Interfund Transfers $4,229,559 $4,229,568 $4,363,000 $4,363,000 0%
Insurance and Other
Chargebacks $1,612,101 $1,667,952 $1,665,135 $1,665,135 0%
Debt Service $1,467,758 $1,500,973 $4,826,609 $6,395,895 32.5%
Depreciation Expense $3,342,779 $3,489,872 N/A
Contingencies $487 $130 $1,000 N/A
Total Expense Objects:$18,954,132 $21,683,306 $87,557,403 $68,788,582 -21.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 369
Line Item Detail - Revenue
Revenue
Public Works Agency
Public Works Agency Admin
BOND PREMIUM 510.40.4105.56061 $52,358 $52,358 N/A
Total Public Works Agency
Admin:$52,358 $52,358 N/A
Water Production
BEV SNACK VENDING
MACHINE 510.40.4200.53200 $266 $348 N/A
WATER SALES-EVANSTON 510.40.4200.53575 $9,066,546 $9,430,024 $11,200,000 $13,957,000 24.6%
WATER SALES-EVANSTON
FIRE 510.40.4200.53577 $111,336 $112,926 $104,000 $104,000 0%
WATER SALES EVAN-
PENALTY 510.40.4200.53580 $81,750 $91,238 $68,000 $68,000 0%
WATER SALES-SKOKIE 510.40.4200.53585 $3,335,672 $3,495,675 $3,613,234 $3,710,000 2.7%
WATER SALES - MGNWC 510.40.4200.53586 $2,077,157 $1,933,664 $2,210,036 $2,238,000 1.3%
WATER SALES -
LINCOLNWOOD 510.40.4200.53587 $931,224 $964,398 $959,883 $1,027,100 7%
WATER SALES-NWWC.510.40.4200.53590 $6,625,624 $6,825,485 $6,717,398 $7,134,500 6.2%
PHOSPHATE SALES - NWWC 510.40.4200.53591 $87,966 $194,363 $185,000 $185,000 0%
CROSS CONNECTION
CONTROL FEES 510.40.4200.53592 $149,112 $131,817 $150,000 $150,000 0%
PROPERTY SALES AND
RENTAL 510.40.4200.56010 $170,213 $74,199 $129,150 $129,150 0%
MISCELLANEOUS REVENUE 510.40.4200.56045 $1,075 $5,585 $1,000,000 $5,000 -99.5%
BOND PROCEEDS 510.40.4200.56060 $0 $0 $18,181,000 $14,000,000 -23%
CONTRIBUTIONS FROM
OTHER FUNDS 510.40.4200.56112 $1,174,988 N/A
PROCEEDS FROM WIFIA
LOAN 510.40.4200.56114 $0 $0 $20,386,000 $11,001,000 -46%
PROCEEDS FROM IEPA LOAN 510.40.4200.56115 $0 $0 $26,468,000 $10,513,085 -60.3%
FEES AND MERCHANDISE
SALE 510.40.4200.56140 $130,933 $111,350 $70,000 $70,000 0%
WATER METER IMPACT FEES 510.40.4200.56141 $78,117 $266,346 $51,500 $51,500 0%
FEES AND OUTSIDE WORK 510.40.4200.56145 $78,559 $42,233 $50,000 $50,000 0%
INVESTMENT INCOME 510.40.4200.56501 $140,772 $268,866 $70,000 $150,000 114.3%
REALIZED GAIN/LOSS 510.40.4200.56586 $0 $8,367 N/A
Total Water Production:$23,066,323 $25,131,873 $91,613,201 $64,543,335 -29.5%
Water Other Operations
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
510.40.4225.56585 $110,646 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 370
Total Water Other Operations:$110,646 N/A
Total Public Works Agency:$23,118,681 $25,294,876 $91,613,201 $64,543,335 -29.5%
Utilities
2018B Bonds
BOND PREMIUM 510.71.5602.56061 $14,986 $14,986 N/A
Total 2018B Bonds:$14,986 $14,986 N/A
2019B Bonds
BOND PREMIUM 510.71.5606.56061 $30,839 $30,839 N/A
Total 2019B Bonds:$30,839 $30,839 N/A
2021 Bonds
BOND PREMIUM 510.71.5609.56061 $16,162 $16,162 N/A
Total 2021 Bonds:$16,162 $16,162 N/A
2016A Bonds
BOND PREMIUM 510.71.5731.56061 $7,159 $7,159 N/A
Total 2016A Bonds:$7,159 $7,159 N/A
2017A Bonds
BOND PREMIUM 510.71.5733.56061 $1,968 $1,968 N/A
Total 2017A Bonds:$1,968 $1,968 N/A
2013A Bonds
BOND PREMIUM 510.71.7151.56061 $2,352 $2,352 N/A
Total 2013A Bonds:$2,352 $2,352 N/A
2015 A Bonds
BOND PREMIUM 510.71.7152.56061 $15,385 $15,385 N/A
Total 2015 A Bonds:$15,385 $15,385 N/A
Water Fund Dep, Imp, Ext
TRANSFER FROM GENERAL
FUND 513.71.7330.57005 $0 $137,792 N/A
Total Water Fund Dep, Imp,
Ext:$0 $137,792 N/A
2014A Bonds
BOND PREMIUM 510.71.7509.56061 $10,130 $10,130 N/A
Total 2014A Bonds:$10,130 $10,130 N/A
Total Utilities:$98,981 $236,773 N/A
Total Revenue:$23,217,661 $25,531,649 $91,613,201 $64,543,335 -29.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 371
Line Item Detail - Expenses
Expenditures
Public Works Agency
Public Works Agency Admin
REGULAR PAY 510.40.4105.61010 $174,965 $157,164 $282,555 $299,147 5.9%
SEASONAL EMPLOYEES 510.40.4105.61060 $780 $0 N/A
INTERNSHIP PROGRAM 510.40.4105.61071 $4,283 $0 N/A
OVERTIME PAY 510.40.4105.61110 $1,092 $0 N/A
TERMINATION PAYOUTS 510.40.4105.61415 $16,382 $0 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)510.40.4105.61430 $2,287 $0 N/A
OPEB EXPENSES 510.40.4105.61447 $11,702 -$2,104 N/A
HEALTH INSURANCE 510.40.4105.61510 $15,406 $31,554 $70,045 $54,618 -22%
VISION INSURANCE 510.40.4105.61513 $9 $9 $10 $9 -5.2%
LIFE INSURANCE 510.40.4105.61615 $155 $94 $104 $109 4.7%
SHOE ALLOWANCE 510.40.4105.61630 $150 $0 $330 N/A
IMRF 510.40.4105.61710 $9,298 $5,300 $8,223 $11,932 45.1%
SOCIAL SECURITY 510.40.4105.61725 $12,343 $9,265 $17,519 $18,568 6%
MEDICARE 510.40.4105.61730 $2,887 $2,167 $4,097 $4,343 6%
TRANSFERS TO OTHER FUNDS 510.40.4105.66020 $11,935,353 -$2,342,146 N/A
Total Public Works Agency
Admin:$12,187,091 -$2,138,697 $382,554 $389,056 1.7%
Water Production
REGULAR PAY 510.40.4200.61010 $604,287 $636,289 $818,479 $760,224 -7.1%
SEASONAL EMPLOYEES 510.40.4200.61060 $0 $0 $5,000 $45,000 800%
INTERNSHIP PROGRAM 510.40.4200.61071 $0 $0 $5,000 N/A
JOB TRAINING PROGRAM 510.40.4200.61072 $0 $0 $80,000 N/A
TERMINATION PAYOUTS 510.40.4200.61415 $0 $7,466 N/A
HEALTH INSURANCE 510.40.4200.61510 $49,671 $49,886 $78,426 $61,501 -21.6%
VISION INSURANCE 510.40.4200.61513 $157 $160 $174 $113 -35.1%
LIFE INSURANCE 510.40.4200.61615 $699 $443 $507 $483 -4.7%
AUTO ALLOWANCE 510.40.4200.61625 $4,014 $2,925 $2,925 $2,925 0%
CELL PHONE ALLOWANCE 510.40.4200.61626 $504 $378 $504 N/A
SHOE ALLOWANCE 510.40.4200.61630 $300 $661 $662 $557 -15.9%
IMRF 510.40.4200.61710 $28,493 $21,511 $23,458 $29,278 24.8%
SOCIAL SECURITY 510.40.4200.61725 $37,065 $37,909 $47,120 $43,290 -8.1%
MEDICARE 510.40.4200.61730 $8,860 $9,164 $11,927 $11,074 -7.2%
ENGINEERING SERVICES 510.40.4200.62145 $0 $0 $2,600,000 N/A
STUDIES 510.40.4200.62180 $120,021 $69,965 $1,500,000 $823,000 -45.1%
CONSULTING SERVICES 510.40.4200.62185 $4,200 $4,200 $5,000 $300,000 5,900%
PRINTING 510.40.4200.62210 $6,519 $7,368 $4,500 $4,500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 372
OFFICE EQUIPMENT MAINT 510.40.4200.62235 $0 $95 $1,500 $300 -80%
OTHER EQMT MAINTENANCE 510.40.4200.62245 $4,909 $46,264 $60,000 $50,000 -16.7%
POSTAGE CHARGEBACKS 510.40.4200.62275 $0 $0 $3,000 N/A
TRAINING & TRAVEL 510.40.4200.62295 $25,804 $23,612 $23,000 $23,000 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4200.62305 $15,000 $15,000 $19,500 $19,500 0%
POSTAGE 510.40.4200.62315 $8,106 $1,163 $2,500 $2,500 0%
MEMBERSHIP DUES 510.40.4200.62360 $16,796 $9,712 $19,000 $10,000 -47.4%
COPY MACHINE CHARGES 510.40.4200.62380 $0 $0 $1,200 N/A
TELECOMMUNICATIONS 510.40.4200.64505 $7,377 $6,943 $14,300 $10,000 -30.1%
TELECOMMUNICATIONS -
WIRELESS 510.40.4200.64540 $2,517 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 510.40.4200.65010 $116 $0 $550 $200 -63.6%
CLOTHING 510.40.4200.65020 $0 $0 $1,900 N/A
FOOD 510.40.4200.65025 $1,348 $3,967 $2,000 $2,000 0%
JANITORIAL SUPPLIES 510.40.4200.65040 $0 $1,795 $2,300 N/A
BLDG MAINTENANCE
MATERIAL 510.40.4200.65050 $920 $938 $1,000 $1,000 0%
OFFICE/OTHER EQT MTN MATL 510.40.4200.65070 -$667 -$12,431 $10,000 $7,000 -30%
MINOR EQUIPMENT & TOOLS 510.40.4200.65085 $0 $2,419 $8,000 $3,000 -62.5%
OFFICE SUPPLIES 510.40.4200.65095 $3,870 $5,207 $4,900 $4,900 0%
PHOTO/DRAFTING SUPPLIE 510.40.4200.65105 $0 $0 $400 N/A
FITNESS INCENTIVE 510.40.4200.65141 $300 $0 N/A
OTHER IMPROVEMENTS 510.40.4200.65515 $0 $0 $54,004,000 N/A
IT COMPUTER HARDWARE 510.40.4200.65555 $1,527 $1,179 $2,000 $2,000 0%
Total Water Production:$952,714 $954,188 $59,364,733 $2,217,345 -96.3%
Water Billing
REGULAR PAY 510.40.4208.61010 $141,959 $176,081 $185,683 $197,628 6.4%
OVERTIME PAY 510.40.4208.61110 $654 $1,692 $3,500 $3,000 -14.3%
HEALTH INSURANCE 510.40.4208.61510 $43,078 $49,688 $50,893 $52,929 4%
LIFE INSURANCE 510.40.4208.61615 $39 $25 $30 $33 8.7%
IMRF 510.40.4208.61710 $7,091 $6,031 $5,404 $8,795 62.8%
SOCIAL SECURITY 510.40.4208.61725 $8,817 $10,251 $11,512 $12,253 6.4%
MEDICARE 510.40.4208.61730 $2,062 $2,397 $2,693 $2,866 6.4%
PRINTING 510.40.4208.62210 $979 $1,741 $3,000 $2,000 -33.3%
OTHER EQMT MAINTENANCE 510.40.4208.62245 $460 $3,980 $15,000 $10,000 -33.3%
IT COMPUTER SOFTWARE 510.40.4208.62340 $0 $0 $25,000 N/A
TELECOMMUNICATIONS -
WIRELESS 510.40.4208.64540 $1,255 $1,482 N/A
OFFICE/OTHER EQT MTN MATL 510.40.4208.65070 $53,984 $92,289 $100,000 $100,000 0%
Total Water Billing:$260,378 $345,659 $402,715 $389,504 -3.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 373
Pumping
REGULAR PAY 510.40.4210.61010 $912,312 $1,075,327 $1,195,263 $1,198,585 0.3%
JOB TRAINING PROGRAM 510.40.4210.61072 $12,341 $15,975 $40,000 $20,000 -50%
OVERTIME PAY 510.40.4210.61110 $29,212 $83,231 $45,000 $45,000 0%
TERMINATION PAYOUTS 510.40.4210.61415 $48,831 $9,675 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4210.61420 $1,005 $0 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)510.40.4210.61430 $3,381 $0 N/A
HEALTH INSURANCE 510.40.4210.61510 $174,863 $207,461 $255,567 $218,197 -14.6%
VISION INSURANCE 510.40.4210.61513 $38 $16 N/A
LIFE INSURANCE 510.40.4210.61615 $764 $446 $498 $440 -11.6%
SHOE ALLOWANCE 510.40.4210.61630 $3,010 $3,465 $2,410 $2,760 14.5%
IMRF 510.40.4210.61710 $47,322 $40,661 $34,782 $52,925 52.2%
SOCIAL SECURITY 510.40.4210.61725 $62,357 $70,933 $74,257 $74,484 0.3%
MEDICARE 510.40.4210.61730 $14,583 $16,589 $17,367 $17,420 0.3%
STUDIES 510.40.4210.62180 $0 $42,386 N/A
IMPROVEMENT MAINT SERVICE 510.40.4210.62230 $2,155 $4,564 $11,000 $6,000 -45.5%
OTHER EQMT MAINTENANCE 510.40.4210.62245 $13,576 $111,487 $198,000 $100,000 -49.5%
TRAINING & TRAVEL 510.40.4210.62295 $48 $0 N/A
MEMBERSHIP DUES 510.40.4210.62360 $15 $0 $120 N/A
ELECTRICITY 510.40.4210.64005 $812,042 $1,183,052 $940,200 $940,200 0%
NATURAL GAS 510.40.4210.64015 $75,247 $42,093 $80,000 $75,000 -6.2%
TELECOMMUNICATIONS -
WIRELESS 510.40.4210.64540 $1,806 $0 N/A
CLOTHING 510.40.4210.65020 $1,639 $0 $800 $800 0%
FOOD 510.40.4210.65025 $0 $20 N/A
PETROLEUM PRODUCTS 510.40.4210.65035 -$2,116 $24,086 $25,000 $12,800 -48.8%
JANITORIAL SUPPLIES 510.40.4210.65040 $782 $8,133 $3,000 $3,000 0%
BLDG MAINTENANCE
MATERIAL 510.40.4210.65050 -$5,900 $13,425 $2,600 $2,600 0%
OFFICE/OTHER EQT MTN MATL 510.40.4210.65070 $39,232 $97,794 $104,000 $80,000 -23.1%
MINOR EQUIPMENT & TOOLS 510.40.4210.65085 $94,519 $93,700 $160,000 $140,000 -12.5%
SAFETY EQUIPMENT 510.40.4210.65090 $6,675 $8,837 $6,000 $6,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)510.40.4210.66049 $14,968 $0 N/A
Total Pumping:$2,364,710 $3,153,356 $3,195,864 $2,996,211 -6.2%
Filtration
REGULAR PAY 510.40.4220.61010 $930,401 $1,097,729 $1,539,273 $1,501,829 -2.4%
JOB TRAINING PROGRAM 510.40.4220.61072 $23,042 $35,143 $40,000 $40,000 0%
OVERTIME PAY 510.40.4220.61110 $51,316 $67,860 $40,000 $40,000 0%
TERMINATION PAYOUTS 510.40.4220.61415 $11,569 $61,814 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4220.61420 $1,927 $1,378 N/A
COMP / VACATION PAYOUTS 510.40.4220.61430 $9,564 $3,073 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 374
HEALTH INSURANCE 510.40.4220.61510 $189,759 $183,754 $301,041 $265,384 -11.8%
VISION INSURANCE 510.40.4220.61513 $215 $451 $523 $188 -64.1%
LIFE INSURANCE 510.40.4220.61615 $719 $436 $593 $367 -38.2%
SHOE ALLOWANCE 510.40.4220.61630 $3,155 $3,765 $3,755 $4,005 6.7%
IMRF 510.40.4220.61710 $51,131 $43,778 $44,794 $65,156 45.5%
SOCIAL SECURITY 510.40.4220.61725 $65,774 $79,031 $95,668 $93,363 -2.4%
MEDICARE 510.40.4220.61730 $15,383 $18,483 $22,375 $21,835 -2.4%
OTHER EQMT MAINTENANCE 510.40.4220.62245 $4,262 $2,853 $6,100 $4,000 -34.4%
TRAINING & TRAVEL 510.40.4220.62295 $25 N/A
MWRD FEES 510.40.4220.62420 $201,281 $150,172 $252,000 $210,000 -16.7%
OUTSIDE LABARATORY COSTS 510.40.4220.62465 $23,627 $16,078 $32,500 $32,500 0%
TELECOMMUNICATIONS -
WIRELESS 510.40.4220.64540 $3,969 $0 N/A
AGRI/BOTANICAL SUPPLIES 510.40.4220.65005 $160 $0 $970 $200 -79.4%
CHEMICALS/ SALT 510.40.4220.65015 $513,249 $632,638 $600,000 $800,000 33.3%
CLOTHING 510.40.4220.65020 $439 $719 $770 $770 0%
PHOSPHATE CHEMICALS 510.40.4220.65030 $188,780 $308,036 $220,000 $427,000 94.1%
PETROLEUM PRODUCTS 510.40.4220.65035 $1,778 $151 $2,500 $1,500 -40%
JANITORIAL SUPPLIES 510.40.4220.65040 $3,532 -$294 $2,200 $2,200 0%
BLDG MAINTENANCE
MATERIAL 510.40.4220.65050 $3,255 $0 $2,600 $1,000 -61.5%
OFFICE/OTHER EQT MTN MATL 510.40.4220.65070 $88,153 $110,988 $94,500 $94,500 0%
MEDICAL & LAB SUPPLIES 510.40.4220.65075 $19,487 $23,273 $21,000 $21,000 0%
MINOR EQUIPMENT & TOOLS 510.40.4220.65085 $33,980 $37,483 $115,000 $50,000 -56.5%
SAFETY EQUIPMENT 510.40.4220.65090 $24,179 $22,479 $15,500 $15,500 0%
FITNESS INCENTIVE 510.40.4220.65141 $300 $0 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)510.40.4220.66049 $11,289 $1,368 N/A
Total Filtration:$2,475,675 $2,902,666 $3,453,662 $3,692,297 6.9%
Water Other Operations
INTEREST EXPENSE 510.40.4225.61655 $2,178 N/A
STUDIES 510.40.4225.62180 $191 $13,924 $52,000 N/A
CONSULTING SERVICES 510.40.4225.62185 $215,715 $388,234 $100,000 $130,000 30%
LIEN FILING FEE 510.40.4225.62273 $0 $0 $1,500 N/A
POSTAGE 510.40.4225.62315 $13,750 $25,000 $25,000 $25,000 0%
IT COMPUTER SOFTWARE 510.40.4225.62340 $175,338 -$234,370 $319,000 $235,000 -26.3%
LEAD SERVICE ABATEMENT 510.40.4225.62410 $79,207 $18,025 $125,000 $440,500 252.4%
MWRD FEES 510.40.4225.62420 $8,347 $8,989 $8,200 $10,000 22%
WTR/SWR BILL PRINT AND
MAIL CO 510.40.4225.62455 $7,337 $12,045 $25,000 $15,000 -40%
PUBLIC EDUCATION 510.40.4225.62696 $0 $0 $5,000 N/A
BANK FEES 510.40.4225.62703 $2,000 N/A
CREDIT CARD FEES 510.40.4225.62705 $107,949 $107,502 $140,000 $110,000 -21.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 375
LOSS SALE FIXED ASST 510.40.4225.62730 $25,506 N/A
TELECOMMUNICATIONS -
WIRELESS 510.40.4225.64540 $1,452 $0 N/A
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 510.40.4225.65010 $0 $121 $5,000 $5,000 0%
LICENSING/REGULATORY SUPP 510.40.4225.65045 $0 $1,000 N/A
MERCHANDISE FOR RESALE 510.40.4225.65080 $37,582 $42,744 $30,000 $30,000 0%
DEPRECIATION EXPENSE 510.40.4225.68010 $3,342,779 $3,489,872 N/A
UNREALIZED LOSS ON
INVESTMENTS 510.40.4225.68015 $221,148 $0 N/A
AMORTIZATION EXPENSE 510.40.4225.68020 $70,863 $70,863 N/A
CONTINGENCIES 510.40.4225.68205 $487 $130 $1,000 N/A
Total Water Other Operations:$4,282,144 $3,971,764 $836,700 $1,002,500 19.8%
Water Capital Outlay
CONSULTING SERVICES 510.40.4230.62185 $150,000 N/A
AUTOMOTIVE EQUIPMENT 510.40.4230.65550 $27,749 $103,001 $850,500 $960,000 12.9%
IT COMPUTER HARDWARE 510.40.4230.65555 $3,303 $2,171 $16,000 $8,000 -50%
WATER GENERAL PLANT 510.40.4230.65702 $33,865 $31,594 $275,000 N/A
Total Water Capital Outlay:$64,917 $136,766 $1,141,500 $1,118,000 -2.1%
Capital Planning & Engineering
TRAINING & TRAVEL 510.40.4400.62295 $228 N/A
MEMBERSHIP DUES 510.40.4400.62360 $925 $955 N/A
Total Capital Planning &
Engineering:$925 $1,183 N/A
Water And Sewer Capital
REGULAR PAY 510.40.4440.61010 $180,234 $252,711 $243,190 $379,994 56.3%
OVERTIME PAY 510.40.4440.61110 $3,195 $7,588 $5,000 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4440.61420 $1,200 $1,295 N/A
HEALTH INSURANCE 510.40.4440.61510 $43,028 $48,727 $50,301 $77,179 53.4%
VISION INSURANCE 510.40.4440.61513 $76 N/A
LIFE INSURANCE 510.40.4440.61615 $135 $90 $98 $101 3.6%
SHOE ALLOWANCE 510.40.4440.61630 $600 $600 $600 $1,050 75%
IMRF 510.40.4440.61710 $9,684 $8,580 $7,077 $16,349 131%
SOCIAL SECURITY 510.40.4440.61725 $12,260 $14,871 $15,115 $23,626 56.3%
MEDICARE 510.40.4440.61730 $2,867 $3,478 $3,535 $5,525 56.3%
Total Water And Sewer Capital:$253,203 $337,939 $319,916 $508,901 59.1%
Street Maintenance
REGULAR PAY 510.40.4510.61010 $0 $60,266 $197,179 $260,993 32.4%
JOB TRAINING AND
INTERNSHIPS 510.40.4510.61070 $0 $0 $50,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 376
OVERTIME PAY 510.40.4510.61110 $0 $1,147 N/A
HEALTH INSURANCE 510.40.4510.61510 $0 $4,645 $56,481 $39,345 -30.3%
VISION INSURANCE 510.40.4510.61513 $0 $28 $38 $76 99.6%
LIFE INSURANCE 510.40.4510.61615 $0 N/A
SHOE ALLOWANCE 510.40.4510.61630 $0 $300 $300 $1,050 250%
IMRF 510.40.4510.61710 $0 $1,996 $5,738 $11,614 102.4%
SOCIAL SECURITY 510.40.4510.61725 $0 $3,704 $12,244 $16,247 32.7%
MEDICARE 510.40.4510.61730 $0 $866 $2,864 $3,800 32.7%
Total Street Maintenance:$0 $72,953 $324,844 $333,124 2.5%
Distribution Maintenance
REGULAR PAY 510.40.4540.61010 $672,775 $857,187 $1,161,065 $1,168,130 0.6%
SEASONAL EMPLOYEES 510.40.4540.61060 $448 $0 N/A
JOB TRAINING PROGRAM 510.40.4540.61072 $14,026 $157,275 $150,000 $150,000 0%
OVERTIME PAY 510.40.4540.61110 $94,970 $66,322 $160,000 $160,000 0%
TERMINATION PAYOUTS 510.40.4540.61415 $4,072 $0 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4540.61420 $1,862 $953 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)510.40.4540.61430 $5,977 $0 N/A
HEALTH INSURANCE 510.40.4540.61510 $122,083 $130,550 $235,273 $212,708 -9.6%
VISION INSURANCE 510.40.4540.61513 $435 $436 $445 $445 0%
LIFE INSURANCE 510.40.4540.61615 $492 $325 $365 $441 20.9%
UNIVERSAL LIFE 510.40.4540.61620 $0 N/A
SHOE ALLOWANCE 510.40.4540.61630 $2,400 $3,485 $2,555 $3,305 29.4%
IMRF 510.40.4540.61710 $38,267 $35,492 $33,788 $51,098 51.2%
SOCIAL SECURITY 510.40.4540.61725 $50,462 $64,153 $72,109 $72,629 0.7%
MEDICARE 510.40.4540.61730 $11,802 $15,004 $16,873 $16,986 0.7%
STUDIES 510.40.4540.62180 $0 $0 $30,000 N/A
PRINTING 510.40.4540.62210 $0 $498 $1,000 $500 -50%
BLDG MAINTENANCE SERVICES 510.40.4540.62225 $0 $0 $1,000 N/A
IMPROVEMENT MAINT SERVICE 510.40.4540.62230 $347 -$2,861 $40,000 $1,000 -97.5%
OTHER EQMT MAINTENANCE 510.40.4540.62245 $242 $812 $2,000 $500 -75%
POSTAGE CHARGEBACKS 510.40.4540.62275 $0 $0 $3,400 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4540.62305 $165,000 $165,000 $214,500 $214,500 0%
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
510.40.4540.62415 $22,391 $11,250 $45,000 $25,000 -44.4%
TELECOMMUNICATIONS -
WIRELESS 510.40.4540.64540 $5,297 $0 N/A
CLOTHING 510.40.4540.65020 $538 -$314 $1,800 $900 -50%
BLDG MAINTENANCE
MATERIAL 510.40.4540.65050 $0 $0 $2,000 $500 -75%
MATERIALS - STREETS DIVISION 510.40.4540.65051 $35,000 $18,950 $45,000 $45,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 377
MATER. TO MAINT. IMP.510.40.4540.65055 $126,476 $208,498 $280,000 $230,000 -17.9%
OFFICE/OTHER EQT MTN MATL 510.40.4540.65070 $3,977 $2,728 $5,500 $3,500 -36.4%
MERCHANDISE FOR RESALE 510.40.4540.65080 $1,698 $1,277 N/A
MINOR EQUIPMENT & TOOLS 510.40.4540.65085 $35,974 $43,783 $83,500 $55,000 -34.1%
SAFETY EQUIPMENT 510.40.4540.65090 $5,562 $5,764 $6,000 $6,000 0%
FITNESS INCENTIVE 510.40.4540.65141 $900 $1,000 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)510.40.4540.66049 $0 $1,452 N/A
Total Distribution Maintenance:$1,423,472 $1,789,017 $2,593,173 $2,418,142 -6.7%
Water Fund Dep, Imp, Ext
ENGINEERING SERVICES 510.40.7330.62145 $1,300,000 $5,105,000 292.7%
ADVERTISING 510.40.7330.62205 $5,000 N/A
OTHER IMPROVEMENTS 510.40.7330.65515 $3,376,000 $36,625,905 984.9%
PHASE I ENGINEERING 510.40.7330.65671 $40,000 $40,000 0%
PHASE III ENGINEERING 510.40.7330.65673 $200,000 $200,000 0%
Total Water Fund Dep, Imp, Ext:$4,921,000 $41,970,905 752.9%
Other Wages
SALARY ADJUSTMENTS 510.40.9988.61001 -$437,432 N/A
Total Other Wages:-$437,432 N/A
Total Public Works Agency:$24,265,228 $11,526,795 $76,936,659 $56,598,552 -26.4%
Utilities
2018B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5602.68305 $0 $0 $225,146 $236,842 5.2%
DEBT SERVICE- INTEREST 510.71.5602.68315 $200,234 $213,844 $194,898 $183,640 -5.8%
Total 2018B Bonds:$200,234 $213,844 $420,044 $420,482 0.1%
2019B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5606.68305 $0 $0 $107,712 $113,442 5.3%
DEBT SERVICE- INTEREST 510.71.5606.68315 $137,448 $143,196 $127,421 $122,036 -4.2%
Total 2019B Bonds:$137,448 $143,196 $235,133 $235,478 0.1%
2020A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5607.68305 $0 $0 $115,000 N/A
DEBT SERVICE- INTEREST 510.71.5607.68315 $186,239 $197,221 $144,200 N/A
Total 2020A Bonds:$186,239 $197,221 $259,200 N/A
2020B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5608.68305 $0 $0 $173,388 $305,689 76.3%
DEBT SERVICE- INTEREST 510.71.5608.68315 $77,694 $36,001 $66,544 $192,426 189.2%
Total 2020B Bonds:$77,694 $36,001 $239,932 $498,115 107.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 378
2021 Bonds
DEBT SERVICE- PRINCIPAL 510.71.5609.68305 $0 $0 $321,850 $328,000 1.9%
DEBT SERVICE- INTEREST 510.71.5609.68315 $55,905 $82,991 $67,978 $58,323 -14.2%
Total 2021 Bonds:$55,905 $82,991 $389,828 $386,323 -0.9%
2023 Bonds
DEBT SERVICE- INTEREST 510.71.5611.68315 $0 $0 $100,000 N/A
Total 2023 Bonds:$0 $0 $100,000 N/A
2016A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5731.68305 $0 $0 $170,000 $175,000 2.9%
DEBT SERVICE- INTEREST 510.71.5731.68315 $82,444 $82,064 $69,844 $64,743 -7.3%
Total 2016A Bonds:$82,444 $82,064 $239,844 $239,743 0%
2017A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5733.68305 $0 $0 $45,000 $45,000 0%
DEBT SERVICE- INTEREST 510.71.5733.68315 $27,975 $28,206 $24,375 $22,575 -7.4%
Total 2017A Bonds:$27,975 $28,206 $69,375 $67,575 -2.6%
Water General Support
IMRF 510.71.7100.61710 -$1,000,265 $58,736 N/A
Total Water General Support:-$1,000,265 $58,736 N/A
Filtration
REGULAR PAY 510.71.7110.61010 $3,486 $84,432 N/A
OVERTIME PAY 510.71.7110.61110 $109 N/A
HEALTH INSURANCE 510.71.7110.61510 $0 $13,158 N/A
VISION INSURANCE 510.71.7110.61513 $102 $19 N/A
LIFE INSURANCE 510.71.7110.61615 $0 $41 N/A
SHOE ALLOWANCE 510.71.7110.61630 $155 $0 N/A
IMRF 510.71.7110.61710 $0 $2,614 N/A
SOCIAL SECURITY 510.71.7110.61725 $208 $4,514 N/A
MEDICARE 510.71.7110.61730 $49 $1,056 N/A
Total Filtration:$4,000 $105,941 N/A
ARRA/ IEPA Loan Ds (L173382)
DEBT SERVICE- PRINCIPAL 510.71.7133.68305 $0 $0 $67,505 $67,505 0%
Total ARRA/ IEPA Loan Ds
(L173382):$0 $0 $67,505 $67,505 0%
IEPA Loan L174820
DEBT SERVICE- PRINCIPAL 510.71.7135.68305 $0 $0 $86,327 $88,058 2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 379
DEBT SERVICE- INTEREST 510.71.7135.68315 $24,753 $23,086 $21,600 $19,869 -8%
Total IEPA Loan L174820:$24,753 $23,086 $107,927 $107,927 0%
IEPA Loan L175107
DEBT SERVICE- PRINCIPAL 510.71.7136.68305 $0 $0 $76,657 $77,919 1.6%
DEBT SERVICE- INTEREST 510.71.7136.68315 $21,613 $20,389 $19,301 $18,039 -6.5%
Total IEPA Loan L175107:$21,613 $20,389 $95,958 $95,958 0%
2013A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7151.68305 $0 $0 $100,000 $105,000 5%
DEBT SERVICE- INTEREST 510.71.7151.68315 $58,471 $59,127 $51,071 $47,071 -7.8%
Total 2013A Bonds:$58,471 $59,127 $151,071 $152,071 0.7%
2015 A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7152.68305 $0 $0 $255,000 $265,000 3.9%
DEBT SERVICE- INTEREST 510.71.7152.68315 $150,331 $151,859 $131,131 $120,931 -7.8%
Total 2015 A Bonds:$150,331 $151,859 $386,131 $385,931 -0.1%
Interfund Transfers
TRANSFER TO INSURANCE 510.71.7160.66130 $1,585,843 $1,665,132 $1,665,135 $1,665,135 0%
TRANSFER TO GENERAL FUND 510.71.7160.66131 $4,049,559 $4,049,568 $4,129,000 $4,129,000 0%
Total Interfund Transfers:$5,635,402 $5,714,700 $5,794,135 $5,794,135 0%
Water Fund Dep, Imp, Ext
ENGINEERING SERVICES 513.71.7330.62145 $269,591 $247,665 N/A
ADVERTISING 513.71.7330.62205 $0 $85 N/A
OTHER IMPROVEMENTS 513.71.7330.65515 $247,772 $186,265 N/A
TRANSFERS TO OTHER FUNDS 513.71.7330.66020 -$11,935,353 $2,342,146 N/A
Total Water Fund Dep, Imp, Ext:-$11,417,990 $2,776,160 N/A
2014A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7509.68305 $0 $0 $130,000 $135,000 3.8%
DEBT SERVICE- INTEREST 510.71.7509.68315 $75,812 $75,109 $63,564 $57,063 -10.2%
Total 2014A Bonds:$75,812 $75,109 $193,564 $192,063 -0.8%
IEPA Loan L175108
DEBT SERVICE- PRINCIPAL 510.71.7137.68305 $0 $0 $936,953 $954,272 1.8%
DEBT SERVICE- INTEREST 510.71.7137.68315 $368,839 $270,061 $365,174 $319,087 -12.6%
Total IEPA Loan L175108:$368,839 $270,061 $1,302,127 $1,273,359 -2.2%
IEPA Loan L175106
DEBT SERVICE- PRINCIPAL 510.71.7142.68305 $0 $0 $457,242 $477,705 4.5%
DEBT SERVICE- INTEREST 510.71.7142.68315 $0 $117,820 $111,728 $106,940 -4.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 380
Total IEPA Loan L175106:$0 $117,820 $568,970 $584,645 2.8%
IEPA Loan L173797
DEBT SERVICE- PRINCIPAL 510.71.7143.68305 $451,242 N/A
DEBT SERVICE- INTEREST 510.71.7143.68315 $124,778 N/A
Total IEPA Loan L173797:$576,020 N/A
2024 Bonds
DEBT SERVICE- PRINCIPAL 510.71.5610.68305 $440,000 N/A
DEBT SERVICE- INTEREST 510.71.5610.68315 $672,700 N/A
Total 2024 Bonds:$1,112,700 N/A
Total Utilities:-$5,311,095 $10,156,511 $10,620,744 $12,190,030 14.8%
Total Expenditures:$18,954,132 $21,683,306 $87,557,403 $68,788,582 -21.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 381
Sewer Fund
(515)
The Sewer Fund includes operations, maintenance and capital improvements
for the City’s Combined, Relief, and Storm Sewer Systems. The Sewer Division
manages operation, inspection, maintenance, and repair of the City’s sewer
mains and drainage structures (sewer manholes, catch basins, and storm
water inlets). This includes proactive programs such as sewer main and
drainage structure cleaning, root cutting, and televised internal sewer main
inspection; as well as responding to all reports of sewer backups and ooding.
This division also inspects work done by contractors including sewer main
lining and manhole rehabilitation. Sewer Division staff conduct regular
inspection of sewer outfalls and other facilities throughout Evanston for
compliance with the City’s sewer system operating permits with the Illinois
Environmental Protection Agency.
Summary
The Sewer Fund is projecting $8,161,000 in revenues and $8,470,950 in expenses (excluding $2,012,051 in transfers out)
in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Accomplishments in 2024
Completed the annual sewer cured-in-place pipe rehabilitation project.
Completed the annual sewer system drainage structure.
Sewer improvements performed as part of the City’s annual water main and street resurfacing projects.
Relief sewer extensions as part of the City’s alley improvement project.
City of Evanston | Budget Book 2025 Page 382
Performance Measures
Measure Type of
Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Estimate
FY 2025
Projected
Activity: Sewer Fund
Number of customer complaints about sewer service
(sewer, odor complaint, basement ooding, broken sewer,
poor drainage, street/alley ooding)
Input 257 15 355 365
Days lost from work due to illness or injury Input 111 76 106 71
Activity: Sewer Main Maintenance
Miles of Sewer Main Rehabilitation (Lining)Output 3 1 2 2
Miles of Sewer Main Cleaned (Hydro ush)Output 38 50 35 35
Miles of Sewer Main Televised Output 16 24 18 18
Upcoming Initiatives
Continue the annual small diameter sewer CIPP rehabilitation program at a rate of at least 1% (1.34 miles) of the
combined, small diameter sewer system rehabilitated per year.
Continue to coordinate the inspection and repair of sewer mains and drainage structures in advance of the street
resurfacing program.
Continue preventative maintenance cleaning and inspection of sewer mains and drainage structures.
Continue to perform inspection of combined and storm sewer outfalls in accordance with IEPA NPDES
requirements.
Continue to perform an annual sewer extension program in conjunction with alley improvements.
Begin the engineering phase of the Combined Sewer Over ow sewer repair project.
Continue a hydraulic analysis of the Evanston sewer system to determine where improvements could be made to
address the potential for ooding due to storm water runoff. This will assist in meeting the objectives established in
the CARP.
Continue to work with contractors to develop a sound approach for the sewer rehabilitation in the alley south of
Davis Street at Benson Avenue.
Begin the work on Greenbay Road, McCormick to Isabella (For Central St).
Revenues by Source
Revenue to the sewer fund is from charges for services, which are paid by Evanston property owners through their water
bill.
Revenue Source
Charges for
Services $9,638,057 $9,348,891 $10,229,424 $8,080,000 -21%
Other Revenue $37,968 $98,167 $1,000 $1,000 0%
Interest Income $20,366 $127,069 $25,000 $80,000 220%
Total Revenue Source:$9,696,391 $9,574,128 $10,255,424 $8,161,000 -20.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 383
Expenditures by Type
The Sewer Fund supports 12.5 FTE employees. More detail on Capital Outlay expenses can be found in the Capital
Improvements section.
Budgeted Expenditures by Expense Type Expenditures by Type
Capital Outlay (34.5%)Capital Outlay (34.5%)Capital Outlay (34.5%)
Debt Service (25.5%)Debt Service (25.5%)Debt Service (25.5%)
Interfund Transfers (15.7%)Interfund Transfers (15.7%)Interfund Transfers (15.7%)
Salary and Benefits (13.8%)Salary and Benefits (13.8%)Salary and Benefits (13.8%)
Services and Supplies (7%)Services and Supplies (7%)Services and Supplies (7%)
Insurance and Other Chargebacks (3.5%)Insurance and Other Chargebacks (3.5%)Insurance and Other Chargebacks (3.5%)
Expense Objects
Salary and Benefits $961,174 $1,460,677 $1,546,276 $1,444,286 -6.6%
Services and Supplies $507,341 $408,230 $1,718,600 $738,500 -57%
Miscellaneous $54,697 $0 N/A
Capital Outlay -$40,919 $169,147 $2,950,000 $3,620,000 22.7%
Interfund Transfers $871,164 $883,860 $1,271,321 $1,642,251 29.2%
Insurance and Other
Chargebacks $352,190 $369,804 $369,800 $369,800 0%
Debt Service $513,142 $439,776 $3,550,270 $2,668,164 -24.8%
Depreciation Expense $3,870,723 $3,872,791 N/A
Total Expense Objects:$7,089,513 $7,604,285 $11,406,267 $10,483,001 -8.1%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 384
Line Item Detail - Revenue
Revenue
Public Works Agency
Recycling And Environmental
Main
STORM WATER DETENTION
REVENUE 515.40.4310.53593 $24,000 $24,750 N/A
Total Recycling And
Environmental Main:$24,000 $24,750 N/A
Sewer Maintenance
STORM WATER DETENTION
REVENUE 515.40.4530.53593 $0 $0 $22,200 N/A
SEWER SERVICE CHARGE 515.40.4530.53595 $9,531,758 $9,241,886 $9,832,830 $7,995,000 -18.7%
TAX EXEMPT PROPERTIES-
REASONABLE CHARGE-SEWER 515.40.4530.53596 $0 $0 $274,394 N/A
SEWER SERV CHARGE-
PENALTY 515.40.4530.53600 $82,298 $82,256 $100,000 $85,000 -15%
MISCELLANEOUS REVENUE 515.40.4530.56045 $0 $0 $1,000 $1,000 0%
BOND PREMIUM 515.40.4530.56061 $12,760 $12,760 N/A
INVESTMENT INCOME 515.40.4530.56501 $20,366 $127,069 $25,000 $80,000 220%
CHANGE IN APPRECIATION /
DEPRECIATION ON
INVESTMENTS
515.40.4530.56585 $60,199 N/A
Total Sewer Maintenance:$9,647,182 $9,524,169 $10,255,424 $8,161,000 -20.4%
Total Public Works Agency:$9,671,182 $9,548,919 $10,255,424 $8,161,000 -20.4%
Utilities
2018C Bonds
BOND PREMIUM 515.71.5603.56061 $14,683 $14,683 N/A
Total 2018C Bonds:$14,683 $14,683 N/A
2019B Bonds
BOND PREMIUM 515.71.5606.56061 $10,525 $10,525 N/A
Total 2019B Bonds:$10,525 $10,525 N/A
Total Utilities:$25,209 $25,209 N/A
Total Revenue:$9,696,391 $9,574,128 $10,255,424 $8,161,000 -20.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 385
Line Item Detail - Expenses
Expenditures
Public Works Agency
Sewer Maintenance
REGULAR PAY 515.40.4530.61010 $906,729 $1,062,036 $1,130,186 $1,142,885 1.1%
SEASONAL EMPLOYEES 515.40.4530.61060 $0 $0 $5,200 N/A
JOB TRAINING PROGRAM 515.40.4530.61072 $0 $0 $40,000 $40,000 0%
OVERTIME PAY 515.40.4530.61110 $37,808 $32,418 $30,000 $30,000 0%
TERMINATION PAYOUTS 515.40.4530.61415 $1,094 $5,960 N/A
ANNUAL SICK LEAVE PAYOUT 515.40.4530.61420 $3,855 $224 N/A
COMP / VACATION PAYOUTS 515.40.4530.61430 $0 $1,197 N/A
HEALTH INSURANCE 515.40.4530.61510 $162,966 $178,824 $222,920 $179,411 -19.5%
VISION INSURANCE 515.40.4530.61513 $342 $345 $352 $262 -25.6%
LIFE INSURANCE 515.40.4530.61615 $666 $454 $476 $375 -21.2%
SHOE ALLOWANCE 515.40.4530.61630 $3,075 $3,080 $2,780 $2,780 0%
IMRF 515.40.4530.61710 $45,014 $37,233 $32,889 $48,472 47.4%
SOCIAL SECURITY 515.40.4530.61725 $58,221 $65,548 $70,244 $71,032 1.1%
MEDICARE 515.40.4530.61730 $13,616 $15,330 $16,428 $16,612 1.1%
STUDIES 515.40.4530.62180 $50,000 N/A
IMPROVEMENT MAINT SERVICE 515.40.4530.62230 $0 $0 $10,000 N/A
OTHER EQMT MAINTENANCE 515.40.4530.62245 $11,216 $168 $10,000 $10,000 0%
TRAINING & TRAVEL 515.40.4530.62295 $0 $700 $2,500 $1,000 -60%
RENTAL OF AUTO-FLEET
MAINTENANCE 515.40.4530.62305 $260,000 $260,004 $338,000 $338,000 0%
POSTAGE 515.40.4530.62315 $13,750 $6,850 $25,000 $15,000 -40%
IT COMPUTER SOFTWARE 515.40.4530.62340 $4,423 $6,680 $7,000 $7,000 0%
MEMBERSHIP DUES 515.40.4530.62360 $370 $0 $500 $2,000 300%
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 515.40.4530.62415 $41,413 $32,803 $50,000 $50,000 0%
NPDES FEES - SEWER 515.40.4530.62421 $21,000 N/A
WTR/SWR BILL PRINT AND MAIL
CO 515.40.4530.62455 $7,000 $3,564 $7,000 $7,000 0%
SEWER MAINTENANCE
CONTRACTS 515.40.4530.62461 $117,125 $195,805 $550,000 $295,000 -46.4%
CREDIT CARD FEES 515.40.4530.62705 $4,913 $4,284 $15,000 $5,000 -66.7%
LOSS SALE FIXED ASST 515.40.4530.62730 $98,952 N/A
TELECOMMUNICATIONS -
WIRELESS 515.40.4530.64540 $1,883 $0 N/A
CHEMICALS/ SALT 515.40.4530.65015 $2,084 $2,366 $3,200 $3,200 0%
CLOTHING 515.40.4530.65020 $587 $847 $1,000 $1,000 0%
JANITORIAL SUPPLIES 515.40.4530.65040 $0 $0 $400 N/A
MATERIALS - STREETS DIVISION 515.40.4530.65051 $17,024 $23,000 $28,000 $23,000 -17.9%
MATER. TO MAINT. IMP.515.40.4530.65055 $4,190 $21,325 $53,000 $30,000 -43.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 386
OFFICE/OTHER EQT MTN MATL 515.40.4530.65070 $6,796 $4,513 $7,000 $7,000 0%
MERCHANDISE FOR RESALE 515.40.4530.65080 $0 $0 $1,000 N/A
MINOR EQUIPMENT & TOOLS 515.40.4530.65085 $3,252 $3,218 $3,300 $3,300 0%
SAFETY EQUIPMENT 515.40.4530.65090 $7,833 $4,397 $8,000 $8,000 0%
AUTOMOTIVE EQUIPMENT 515.40.4530.65550 $0 $0 $830,000 $1,030,000 24.1%
TRANSFER TO DEBT SERVICE 515.40.4530.66026 $304,251 N/A
TRANSFER TO INSURANCE 515.40.4530.66130 $369,800 N/A
TRANSFER TO GENERAL FUND 515.40.4530.66131 $1,000,000 N/A
DEPRECIATION EXPENSE 515.40.4530.68010 $3,870,723 $3,872,791 N/A
UNREALIZED LOSS ON
INVESTMENTS 515.40.4530.68015 $54,697 $0 N/A
Total Sewer Maintenance:$5,662,667 $5,944,918 $3,501,376 $5,112,380 46%
Sewer Other Operations
STUDIES 515.40.4531.62180 $172,934 $6,732 $125,000 N/A
OTHER EQMT MAINTENANCE 515.40.4531.62245 $0 $17,235 N/A
IT COMPUTER SOFTWARE 515.40.4531.62340 $0 $18,900 N/A
MEMBERSHIP DUES 515.40.4531.62360 $1,921 $1,921 $5,000 N/A
NPDES FEES - SEWER 515.40.4531.62421 $21,010 $21,033 $21,000 N/A
SEWER MAINTENANCE
CONTRACTS 515.40.4531.62461 $19,180 $13,122 $25,000 N/A
Total Sewer Other Operations:$215,045 $78,941 $176,000 N/A
Sewer Interfund Transfers
TRANSFER TO DEBT SERVICE 515.40.4532.66026 $274,394 $283,860 $293,321 N/A
TRANSFER TO INSURANCE 515.40.4532.66130 $352,190 $369,804 $369,800 N/A
TRANSFER TO GENERAL FUND 515.40.4532.66131 $336,770 $339,996 $640,000 N/A
Total Sewer Interfund Transfers:$963,354 $993,660 $1,303,121 N/A
Sewer Capital
IT COMPUTER HARDWARE 515.40.4533.65555 $45 $0 $5,500 N/A
FURNITURE & FIXTURES 515.40.4533.65625 $0 $0 $50,000 N/A
Total Sewer Capital:$45 $0 $55,500 N/A
Sewer Improvements
ADVERTISING 515.40.4535.62205 $20 N/A
SEWER MAINTENANCE
CONTRACTS 515.40.4535.62461 $48,371 $18,767 $750,000 N/A
OTHER IMPROVEMENTS 515.40.4535.65515 -$40,919 $70,195 $2,070,000 $2,540,000 22.7%
FURNITURE & FIXTURES 515.40.4535.65625 $50,000 N/A
PHASE II ENGINEERING 515.40.4535.65672 $200,000 N/A
Total Sewer Improvements:$7,472 $88,962 $2,820,000 $2,790,000 -1.1%
Other Wages
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 387
SALARY ADJUSTMENTS 515.40.9988.61001 -$87,543 N/A
Total Other Wages:-$87,543 N/A
Total Public Works Agency:$6,848,583 $7,106,481 $7,855,997 $7,814,837 -0.5%
Utilities
2018C Bonds
DEBT SERVICE- PRINCIPAL 515.71.5603.68305 $0 $0 $132,009 $138,778 5.1%
DEBT SERVICE- INTEREST 515.71.5603.68315 $43,155 $29,472 $31,716 $25,116 -20.8%
Total 2018C Bonds:$43,155 $29,472 $163,725 $163,894 0.1%
2019B Bonds
DEBT SERVICE- PRINCIPAL 515.71.5606.68305 $0 $0 $36,762 $38,717 5.3%
DEBT SERVICE- INTEREST 515.71.5606.68315 $46,910 $48,872 $43,488 $41,650 -4.2%
Total 2019B Bonds:$46,910 $48,872 $80,250 $80,367 0.1%
2020A Bonds
DEBT SERVICE- PRINCIPAL 515.71.5607.68305 $0 $0 $45,000 N/A
DEBT SERVICE- INTEREST 515.71.5607.68315 $45,862 $46,433 $34,150 N/A
Total 2020A Bonds:$45,862 $46,433 $79,150 N/A
2020B Bonds
DEBT SERVICE- PRINCIPAL 515.71.5608.68305 $0 $0 $35,820 $82,328 129.8%
DEBT SERVICE- INTEREST 515.71.5608.68315 $7,962 $8,583 $13,748 $44,394 222.9%
Total 2020B Bonds:$7,962 $8,583 $49,568 $126,722 155.7%
Sewer Maintenance
OPEB EXPENSES 515.71.7400.61447 -$15,831 $5,698 N/A
IMRF 515.71.7400.61710 -$256,381 $52,330 N/A
Total Sewer Maintenance:-$272,212 $58,028 N/A
IEPA (L 174775)
DEBT SERVICE- PRINCIPAL 515.71.7477.68305 $0 $0 $65,126 $66,389 1.9%
DEBT SERVICE- INTEREST 515.71.7477.68315 $17,386 $15,865 $14,931 $13,668 -8.5%
Total IEPA (L 174775):$17,386 $15,865 $80,057 $80,057 0%
IEPA (L 17-5240)
DEBT SERVICE- PRINCIPAL 515.71.7478.68305 $0 $0 $10,934 $11,154 2%
DEBT SERVICE- INTEREST 515.71.7478.68315 $3,109 $2,897 $2,736 $2,517 -8%
Total IEPA (L 17-5240):$3,109 $2,897 $13,670 $13,671 0%
IEPA (L17-5242)
DEBT SERVICE- PRINCIPAL 515.71.7479.68305 $0 $0 $31,024 $31,604 1.9%
DEBT SERVICE- INTEREST 515.71.7479.68315 $8,770 $8,207 $7,898 $7,318 -7.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 388
Total IEPA (L17-5242):$8,770 $8,207 $38,922 $38,922 0%
IEPA Loan L175387
DEBT SERVICE- PRINCIPAL 515.71.7481.68305 $0 $0 $16,812 $17,109 1.8%
DEBT SERVICE- INTEREST 515.71.7481.68315 $5,335 $5,048 $4,768 $4,471 -6.2%
Total IEPA Loan L175387:$5,335 $5,048 $21,580 $21,580 0%
IEPA 174430 Ds
DEBT SERVICE- PRINCIPAL 515.71.7598.68305 $0 $0 $146,002 $149,372 2.3%
DEBT SERVICE- INTEREST 515.71.7598.68315 $42,091 $38,853 $36,378 $33,008 -9.3%
Total IEPA 174430 Ds:$42,091 $38,853 $182,380 $182,380 0%
Iepa 10B Ds (L171452)
DEBT SERVICE- PRINCIPAL 515.71.7616.68305 $0 -$39,439 $412,423 $422,798 2.5%
DEBT SERVICE- INTEREST 515.71.7616.68315 $45,877 $19,357 $29,155 $18,780 -35.6%
Total Iepa 10B Ds (L171452):$45,877 -$20,082 $441,578 $441,578 0%
IEPA S82B-1 Ds(L172471)
DEBT SERVICE- PRINCIPAL 515.71.7617.68305 $0 $0 $656,728 $673,249 2.5%
DEBT SERVICE- INTEREST 515.71.7617.68315 $92,043 $76,225 $64,114 $47,593 -25.8%
Total IEPA S82B-1 Ds(L172471):$92,043 $76,225 $720,842 $720,842 0%
IEPA S82B-2 Ds (L172736)
DEBT SERVICE- PRINCIPAL 515.71.7618.68305 $0 $0 $394,140 $404,055 2.5%
DEBT SERVICE- INTEREST 515.71.7618.68315 $61,820 $52,356 $43,886 $33,971 -22.6%
Total IEPA S82B-2 Ds (L172736):$61,820 $52,356 $438,026 $438,026 0%
IEPA 6C Ds (L171129)
DEBT SERVICE- PRINCIPAL 515.71.7620.68305 $0 $39,439 N/A
DEBT SERVICE- INTEREST 515.71.7620.68315 $11,461 $19,461 N/A
Total IEPA 6C Ds (L171129):$11,461 $58,900 N/A
IEPA Ph 8B Ds (L171193)
DEBT SERVICE- PRINCIPAL 515.71.7621.68305 $0 $0 $252,186 N/A
DEBT SERVICE- INTEREST 515.71.7621.68315 $15,118 $8,860 $4,871 N/A
Total IEPA Ph 8B Ds (L171193):$15,118 $8,860 $257,057 N/A
IEPA Ph 9A Ds (L170894)
DEBT SERVICE- PRINCIPAL 515.71.7622.68305 $0 $0 $325,112 N/A
DEBT SERVICE- INTEREST 515.71.7622.68315 $21,475 $13,459 $6,280 N/A
Total IEPA Ph 9A Ds (L170894):$21,475 $13,459 $331,392 N/A
Iepa Ph 10A Ds (L170895)
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 389
DEBT SERVICE- PRINCIPAL 515.71.7623.68305 $0 $0 $565,564 $288,244 -49%
DEBT SERVICE- INTEREST 515.71.7623.68315 $44,766 $30,821 $18,332 $3,704 -79.8%
Total Iepa Ph 10A Ds (L170895):$44,766 $30,821 $583,896 $291,948 -50%
IEPA Loan L175241
DEBT SERVICE- PRINCIPAL 515.71.7141.68305 $0 $0 $55,399 $56,016 1.1%
DEBT SERVICE- INTEREST 515.71.7141.68315 $0 $15,007 $12,778 $12,161 -4.8%
Total IEPA Loan L175241:$0 $15,007 $68,177 $68,177 0%
Total Utilities:$240,929 $497,804 $3,550,270 $2,668,164 -24.8%
Total Expenditures:$7,089,513 $7,604,285 $11,406,267 $10,483,001 -8.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 390
Solid Waste
Fund (520)
Solid waste removal services are provided once per week to all family residences of 1-5
units. Twenty-eight routes are scheduled for a four-day work week (Monday through
Thursday). Condominium buildings and cooperative apartment units are serviced
twice a week by a private hauler for refuse and once a week by City staff for recycling.
Apartment recycling services are provided by City staff to all apartment complexes;
excluding exempt properties, businesses, and mixed use commercial properties.
Operational costs for these services are funded by sanitation service fees; the Solid
Waste Agency of Northern Cook County (SWANCC) provides a recycling incentive
rebate based on the total tons of recycled material collected. The incentive is used to
offset operational costs.
Yard waste removal service is provided once per week to all quali ed residential units
under the Solid Waste Fund. Yard waste collection runs from April 1st through
December 15th of every year. During the fall, yard waste operations increase
dramatically with the addition of leaf collection. This Fund is responsible for costs
associated with yard waste removal and a portion of street cleaning leaf collection. All
residential streets posted with alternate parking signs are cleaned at least twice
during the leaf collection operation. This operation begins in mid-October and
continues until December 15th.
Summary
The Solid Waste Fund is projecting $6,610,350 in revenues (excluding $100,000 in transfers in) and $6,506,458 in
expenses (excluding $418,600 in transfers out) in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
$10M
City of Evanston | Budget Book 2025 Page 391
Accomplishments in 2024
Created a Business Waste Toolkit helping Businesses and Commercial Properties.
Completed Year Round Yard Cart Collection Pilot that had 262 participating households.
Deployed new waste, recycling, and compost special events containers for City Events.
Deployed new waste, recycling, and compost containers to South End and Levy Center buildings
Collected 3,300 tons of recycling as of July 2024 and projected to collect more than 5,000 tons by the end of 2024.
Established a second permanent free food scraps drop-off location for residents at Gibbs-Morrison.
Created two self service beach litter stations at Clark Street and Lighthouse Beaches.
Partnered with Skokie and SWANCC to offer a one day Household Hazardous Waste Collection Event that over 100
Evanston Households participated in.
Audited over 800-households recycling carts in Wards 2, 8, and 9 during June for annual Contamination Audit.
Collected 21.51 tons of electronics and 11.77 tons of paper from at least 1088 vehicles and 94 walk-ups at the 2024
Recycling Event.
Completed Composting and Food Waste Reduction Grant Program application for a funding request of $277,995.
Grant offered by US Department of Agriculture, application is still pending approval.
Upcoming Initiatives
Announce and Award next set of franchise agreements for residential waste services.
Roll out improved special events waste containers for default City events.
Create new and improved recycling and compost education/outreach materials and start disseminating.
Deconstruction incentives; work with Community Development to synthesize manner to try and shift projects away
from demolition to deconstruction.
Complete the initial draft of the Circularity Roadmap.
Finalize Food Waste Analysis and engage consulted individuals and organizations on policy options.
Start rollout of new waste container standard for municipal buildings.
Increase the number of food-scrap drop-off locations for residents.
City of Evanston | Budget Book 2025 Page 392
Revenues by Source
The Solid Waste fund is supported primarily by charges for services for trash and recycling collection. Since 2018, the fund
has been receiving property tax revenue, which was increased over the course of three years instead of implementing a rate
increase at that time. In December 2023, the City Council approved 7.5% increases to sanitation service fees on 1/1/2024 and
1/1/2025 to cover contractual wage increases and increased costs to provide services.
Projected 2025 Revenues by Source
Charges for Services (78.5%)Charges for Services (78.5%)Charges for Services (78.5%)
Property Taxes (14.2%)Property Taxes (14.2%)Property Taxes (14.2%)
Licenses, Permits and Fees (5.2%)Licenses, Permits and Fees (5.2%)Licenses, Permits and Fees (5.2%)
Interfund Transfers (1.5%)Interfund Transfers (1.5%)Interfund Transfers (1.5%)
Other Revenue (0.6%)Other Revenue (0.6%)Other Revenue (0.6%)
Interest Income (0.04%)Interest Income (0.04%)Interest Income (0.04%)
Revenue Source
Property Taxes $1,332,500 $1,332,500 $1,332,500 $950,000 -28.7%
Licenses, Permits and
Fees $372,472 $392,491 $375,000 $351,000 -6.4%
Charges for Services $4,768,347 $4,878,891 $4,902,674 $5,267,000 7.4%
Other Revenue $182,922 $56,981 $38,000 $39,350 3.6%
Interest Income $20 $22,171 $3,000 $3,000 0%
Interfund Transfers $1,000,000 $0 $100,000 $100,000 0%
Total Revenue Source:$7,656,261 $6,683,034 $6,751,174 $6,710,350 -0.6%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 393
Expenditures by Type
The Solid Waste Fund supports 16.67 FTE employees, who are responsible for recycling collection and bulk and special trash
pickups. Residential waste collection takes place through a contractual service.
Budgeted Expenditures by Expense Type Expenditures by Type
Services and Supplies (54.8%)Services and Supplies (54.8%)Services and Supplies (54.8%)
Salary and Benefits (26.8%)Salary and Benefits (26.8%)Salary and Benefits (26.8%)
Capital Outlay (11.9%)Capital Outlay (11.9%)Capital Outlay (11.9%)
Interfund Transfers (6%)Interfund Transfers (6%)Interfund Transfers (6%)
Miscellaneous (0.4%)Miscellaneous (0.4%)Miscellaneous (0.4%)
Expense Objects
Salary and Benefits $945,303 $1,790,209 $1,893,717 $1,858,244 -1.9%
Services and Supplies $3,658,919 $3,859,344 $4,081,466 $3,793,214 -7.1%
Miscellaneous $11,387 $13,628 $30,000 $30,000 0%
Capital Outlay $132,683 $94,016 $850,000 $825,000 -2.9%
Interfund Transfers $758,470 $321,996 $418,600 $418,600 0%
Depreciation
Expense $98,226 $112,224 N/A
Total Expense Objects:$5,604,988 $6,191,417 $7,273,783 $6,925,058 -4.8%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Public Works
YARD WASTE FEE 520.26.7695.56156 $4,846 $0 N/A
Total Public Works:$4,846 $0 N/A
Public Works Agency
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 394
Recycling And
Environmental Main
PROPERTY TAXES 520.40.4310.51015 $1,332,500 $1,332,500 $1,332,500 $950,000 -28.7%
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 $271,682 $307,928 $300,000 $321,000 7%
WASTE TRANSFER
STATION REVENUE 520.40.4310.53196 $52,052 $0 N/A
INCENTIVES PROGRAM 520.40.4310.53602 $126,508 $41,711 N/A
RESIDENTIAL REFUSE 520.40.4310.53605 $3,397,523 $3,617,348 $3,676,466 $3,952,201 7.5%
RESIDENTIAL REFUSE--
PENALTY 520.40.4310.53610 $60,482 $63,221 $45,000 $45,000 0%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $100,790 $84,563 $75,000 $30,000 -60%
APARTMENT REFUSE
FEES 520.40.4310.53620 $232,031 $203,382 $207,400 $222,955 7.5%
CONDOMINIUM REFUSE
FEES 520.40.4310.53621 $755,732 $662,456 $673,808 $724,344 7.5%
SALE OF SURPLUS
PROPERTY 520.40.4310.56065 $0 $0 $20,000 $20,000 0%
TRASH CART SALES 520.40.4310.56155 $4,362 $15,270 $18,000 $19,350 7.5%
YARD WASTE FEE 520.40.4310.56156 $317,731 $332,485 $300,000 $322,500 7.5%
INVESTMENT INCOME 520.40.4310.56501 $20 $22,171 $3,000 $3,000 0%
TRANSFER FROM
GENERAL FUND 520.40.4310.57005 $1,000,000 $0 $100,000 $100,000 0%
Total Recycling And
Environmental Main:$7,651,415 $6,683,034 $6,751,174 $6,710,350 -0.6%
Total Public Works Agency:$7,651,415 $6,683,034 $6,751,174 $6,710,350 -0.6%
Total Revenue:$7,656,261 $6,683,034 $6,751,174 $6,710,350 -0.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Public Works Agency
Recycling And Environmental Main
REGULAR PAY 520.40.4310.61010 $934,661 $1,259,318 $1,438,707 $1,440,349 0.1%
PERMANENT PART-TIME 520.40.4310.61050 $344 $1,809 N/A
SEASONAL EMPLOYEES 520.40.4310.61060 $52,348 $39,796 N/A
OVERTIME PAY 520.40.4310.61110 $87,287 $123,102 $100,000 $103,000 3%
TERMINATION PAYOUTS 520.40.4310.61415 $7,034 $9,020 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)520.40.4310.61430 $17,768 $0 N/A
HEALTH INSURANCE 520.40.4310.61510 $159,026 $176,491 $198,478 $250,224 26.1%
VISION INSURANCE 520.40.4310.61513 $556 $689 $685 $635 -7.3%
LIFE INSURANCE 520.40.4310.61615 $721 $451 $493 $503 2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 395
SHOE ALLOWANCE 520.40.4310.61630 $4,214 $3,975 $3,976 $4,031 1.4%
IMRF 520.40.4310.61710 $54,659 $46,976 $41,866 $61,681 47.3%
SOCIAL SECURITY 520.40.4310.61725 $74,468 $85,533 $88,593 $88,657 0.1%
MEDICARE 520.40.4310.61730 $17,416 $20,080 $20,919 $20,944 0.1%
TRAINING & TRAVEL 520.40.4310.62295 $1,801 $870 $6,000 $9,000 50%
RENTAL OF AUTO-FLEET
MAINTENANCE 520.40.4310.62305 $302,000 $321,996 $418,600 $418,600 0%
MEMBERSHIP DUES 520.40.4310.62360 $195 $500 N/A
COPY MACHINE CHARGES 520.40.4310.62380 $0 $0 $1,326 N/A
CONDOMINIUM REFUSE COLL 520.40.4310.62390 $458,976 $476,448 $493,138 $493,138 0%
SWANCC DISPOSAL FEES 520.40.4310.62405 $658,746 $774,916 $985,725 $694,299 -29.6%
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 520.40.4310.62415 $1,721,376 $1,731,092 $1,791,947 $1,791,947 0%
YARD WASTE REMOVAL
CONTRACTUAL COSTS 520.40.4310.62417 $711,291 $718,779 $743,130 $743,130 0%
SERVICE AGREEMENTS/
CONTRACTS 520.40.4310.62509 $35,168 $52,135 $44,000 $44,000 0%
ECONOMIC DEVELOPMENT
PARTNERSHIP CONTRIBUTIONS 520.40.4310.62659 $0 $50,000 N/A
BANK FEES 520.40.4310.62703 $200 N/A
CREDIT CARD FEES 520.40.4310.62705 $1 $548 $200 N/A
TELECOMMUNICATIONS -
WIRELESS 520.40.4310.64540 $643 $0 $5,000 $5,000 0%
CLOTHING 520.40.4310.65020 $236 $0 N/A
FOOD 520.40.4310.65025 $765 $992 $1,000 N/A
MATER. TO MAINT. IMP.520.40.4310.65055 $1,951 $2,046 $2,200 $2,200 0%
MINOR EQUIPMENT & TOOLS 520.40.4310.65085 $7,865 $6,160 $5,500 $5,500 0%
SAFETY EQUIPMENT 520.40.4310.65090 $7,182 $3,307 $3,300 $3,300 0%
FITNESS INCENTIVE 520.40.4310.65141 $300 $2,000 N/A
AUTOMOTIVE EQUIPMENT 520.40.4310.65550 $30,006 $10,819 $725,000 $700,000 -3.4%
IT COMPUTER HARDWARE 520.40.4310.65555 $570 $2,060 N/A
FURNITURE & FIXTURES 520.40.4310.65625 $102,677 $83,197 $125,000 $125,000 0%
TRANSFER TO CAPITAL
IMPROVEMENT FUND 520.40.4310.66156 $456,470 $0 N/A
OUTREACH 520.40.4310.67107 $11,087 $11,628 $30,000 $30,000 0%
DEPRECIATION EXPENSE 520.40.4310.68010 $98,226 $112,224 N/A
Total Recycling And Environmental
Main:$6,017,839 $6,128,650 $7,273,783 $7,036,838 -3.3%
Residential Recycling Col
OPEB EXPENSES 520.40.7690.61447 -$78,333 $18,660 N/A
Total Residential Recycling Col:-$78,333 $18,660 N/A
Other Wages
SALARY ADJUSTMENTS 520.40.9988.61001 -$111,780 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 396
Total Other Wages:-$111,780 N/A
Total Public Works Agency:$5,939,506 $6,147,310 $7,273,783 $6,925,058 -4.8%
Utilities
IMRF 520.71.7690.61710 -$334,518 $44,106 N/A
Total Utilities:-$334,518 $44,106 N/A
Total Expenditures:$5,604,988 $6,191,417 $7,273,783 $6,925,058 -4.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 397
Fleet
Services
Fund (600)
Fleet Services maintains operating cost records, provides billing and
chargeable data to all user City departments, develops vehicle speci cations,
and purchases vehicular and other equipment. In addition, Fleet Services
prepares, documents, and provides disposal of surplus vehicles and
equipment through auction services. Overall supervision of department
personnel is provided, as is training, direction, and coordination of all activities
to ensure effective and ef cient operations.
Key emphasis is placed on reducing down time, which is the amount of time a
vehicle or piece of equipment is out of service for repair.
Summary
The Fleet Services Fund is projecting $45,000 in revenues (excluding $4,216,140 in transfers in) and $4,204,265 in
expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of Evanston | Budget Book 2025 Page 398
Revenues by Source
Fleet maintenance is funded solely through transfers from other City funds. These are classi ed as Charges for Services.
Revenue Source
Charges for
Services $3,107,440 $3,244,428 $4,216,140 $4,216,140 0%
Other Revenue $24,580 $30,860 $44,000 $44,000 0%
Interest Income $0 $0 $1,000 $1,000 0%
Interfund Transfers $1,900,000 N/A
Total Revenue Source:$3,132,020 $5,175,288 $4,261,140 $4,261,140 0%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 399
Expenditures by Type
The Fleet Maintenance Fund supports 12.0 FTE employees, plus all services and supplies necessary for eet maintenance.
Fuel expenses for all City vehicles are also charged to the Fleet Maintenance Fund. The increase in Salary and Bene ts in FY
2024 is largely due to the wage increases approved by the City Council in FY 2023.
Budgeted Expenditures by Expense Type Expenditures by Type
Services and Supplies (59.2%)Services and Supplies (59.2%)Services and Supplies (59.2%)
Salary and Benefits (40.8%)Salary and Benefits (40.8%)Salary and Benefits (40.8%)
Expense Objects
Salary and Benefits $1,201,684 $1,574,267 $1,624,232 $1,715,375 5.6%
Services and Supplies $2,303,197 $2,560,955 $2,588,890 $2,488,890 -3.9%
Miscellaneous $900 $2,500 N/A
Insurance and Other
Chargebacks $900 $0 N/A
Total Expense Objects:$3,506,681 $4,137,721 $4,213,122 $4,204,265 -0.2%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 400
Line Item Detail - Revenue
Revenue
Administrative Services
Charges for Services
CHARGES TO GENERAL
FUND 600.19.7710.53750 $2,200,000 $2,316,996 $3,012,100 $3,012,100 0%
CHARGES TO PARKING
FUND 600.19.7710.53755 $160,000 $159,996 $208,000 $208,000 0%
CHARGES TO WATER
FUND 600.19.7710.53760 $180,000 $180,000 $234,000 $234,000 0%
CHARGES TO SEWER
FUND 600.19.7710.53770 $260,000 $260,004 $338,000 $338,000 0%
CHARGES TO SOLID
WASTE FUND 600.19.7710.53777 $302,000 $321,996 $418,600 $418,600 0%
FROM LIBRARY FUND TO
FLEET FUND 600.19.7710.57013 $5,440 $5,436 $5,440 $5,440 0%
Total Charges for Services:$3,107,440 $3,244,428 $4,216,140 $4,216,140 0%
Other Revenue
MISCELLANEOUS
REVENUE 600.19.7710.56045 $10,591 N/A
FUEL REIMB - SCHOOL
DIST 65/202 600.19.7710.56062 $24,580 $20,269 $44,000 $44,000 0%
Total Other Revenue:$24,580 $30,860 $44,000 $44,000 0%
Interest Income
INVESTMENT INCOME 600.19.7710.56501 $0 $0 $1,000 $1,000 0%
Total Interest Income:$0 $0 $1,000 $1,000 0%
Interfund Transfers
TRANSFER FROM
GENERAL FUND 600.19.7710.57005 $1,900,000 N/A
Total Interfund Transfers:$1,900,000 N/A
Total Administrative Services:$3,132,020 $5,175,288 $4,261,140 $4,261,140 0%
Total Revenue:$3,132,020 $5,175,288 $4,261,140 $4,261,140 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 401
Line Item Detail - Expenses
Expenditures
Administrative Services
General Support
OPEB EXPENSES 600.19.7705.61447 -$21,950 $8,912 N/A
TELECOMMUNICATIONS -
WIRELESS 600.19.7705.64540 $2,107 $0 N/A
MATER. TO MAINT. AUTOS 600.19.7705.65060 $36 N/A
Total General Support:-$19,843 $8,948 N/A
Fleet Maintenance
REGULAR PAY 600.19.7710.61010 $863,577 $1,168,546 $1,223,505 $1,286,230 5.1%
PERMANENT PART-TIME 600.19.7710.61050 $0 $2,479 N/A
OVERTIME PAY 600.19.7710.61110 $39,540 $24,387 $21,920 $21,920 0%
TERMINATION PAYOUTS 600.19.7710.61415 $17,118 $0 N/A
HEALTH INSURANCE 600.19.7710.61510 $188,040 $238,368 $245,487 $252,103 2.7%
VISION INSURANCE 600.19.7710.61513 $85 $239 $240 $296 23.3%
LIFE INSURANCE 600.19.7710.61615 $691 $501 $553 $549 -0.7%
SHOE ALLOWANCE 600.19.7710.61630 $2,488 $3,088 $3,088 $3,188 3.2%
IMRF 600.19.7710.61710 $43,607 $40,648 $35,604 $52,448 47.3%
SOCIAL SECURITY 600.19.7710.61725 $55,508 $70,591 $76,049 $79,944 5.1%
MEDICARE 600.19.7710.61730 $12,981 $16,509 $17,786 $18,697 5.1%
BLDG MAINTENANCE
SERVICES 600.19.7710.62225 $868 N/A
OFFICE EQUIPMENT MAINT 600.19.7710.62235 $8 $0 N/A
AUTOMOTIVE EQMP MAINT 600.19.7710.62240 $50,715 $272 $37,910 $37,910 0%
OTHER EQMT MAINTENANCE 600.19.7710.62245 $24,397 $12,726 N/A
POSTAGE CHARGEBACKS 600.19.7710.62275 $74 $0 $400 $400 0%
TRAINING & TRAVEL 600.19.7710.62295 $12,835 $3,441 $10,000 $10,000 0%
IT COMPUTER SOFTWARE 600.19.7710.62340 $8,293 $14,501 $5,395 $5,395 0%
LAUNDRY/OTHER CLEANING 600.19.7710.62355 $2,827 $5,844 $17,000 $17,000 0%
MEMBERSHIP DUES 600.19.7710.62360 $1,804 $2,275 $1,625 $1,625 0%
RENTALS 600.19.7710.62375 $108 $0 $1,000 $1,000 0%
COPY MACHINE CHARGES 600.19.7710.62380 $0 $0 $519 $519 0%
TELECOMMUNICATIONS -
WIRELESS 600.19.7710.64540 $13,456 $13,834 $12,994 $12,994 0%
CHEMICALS/ SALT 600.19.7710.65015 $0 $0 $4,886 $4,886 0%
CLOTHING 600.19.7710.65020 $906 $501 $5,663 $5,663 0%
FOOD 600.19.7710.65025 $1,142 $1,146 $1,000 $1,000 0%
PETROLEUM PRODUCTS 600.19.7710.65035 $931,851 $892,178 $750,000 $750,000 0%
JANITORIAL SUPPLIES 600.19.7710.65040 $300 $0 N/A
LICENSING/REGULATORY SUPP 600.19.7710.65045 $2,736 $385 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 402
BLDG MAINTENANCE
MATERIAL 600.19.7710.65050 $18,022 $3,097 N/A
MATER. TO MAINT. AUTOS 600.19.7710.65060 $1,072,038 $1,469,825 $1,700,000 $1,600,000 -5.9%
TIRES & TUBES 600.19.7710.65065 $132,238 $103,618 N/A
MINOR EQUIPMENT & TOOLS 600.19.7710.65085 $16,585 $26,239 $29,000 $29,000 0%
SAFETY EQUIPMENT 600.19.7710.65090 $6,503 $9,101 $10,498 $10,498 0%
OFFICE SUPPLIES 600.19.7710.65095 $4,252 $1,068 $1,000 $1,000 0%
FITNESS INCENTIVE 600.19.7710.65141 $900 $2,500 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)600.19.7710.66049 $900 $0 N/A
Total Fleet Maintenance:$3,526,524 $4,128,773 $4,213,122 $4,204,265 -0.2%
Total Administrative Services:$3,506,681 $4,137,721 $4,213,122 $4,204,265 -0.2%
Total Expenditures:$3,506,681 $4,137,721 $4,213,122 $4,204,265 -0.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 403
Equipment
Replacement
Fund (601)
The Equipment Replacement Fund accounts for all vehicle and equipment
replacement purchases, new additions to the eet and some rental and lease
activities not included in another fund as outlined in the Equipment
Replacement Plan. The Equipment Replacement Fund receives revenue
through transfers from the General Fund and other governmental funds.
Enterprise Funds (Parking, Water, Sewer, Solid Waste) purchase equipment
directly and do not transfer to the Equipment Replacement Fund.
Summary
The Equipment Replacement Fund is projecting $52,000 in revenues (excluding $2,374,885 in transfers in) and
$5,496,912 in expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
City of Evanston | Budget Book 2025 Page 404
Revenues by Source
In the past, the Equipment Replacement Fund has been funded by a transfer from the General Fund of up to $2 million.
During the 2021 budget process, this transfer was reduced to $220,000, with the difference made up by a reduction in
expenses, use of fund balance, and bond proceeds. Once ARPA revenue to the City was con rmed, it was determined that
2021 equipment replacements should be funded through ARPA rather than bonds. The 2022 budget included an additional
transfer of $1.6 million for 2022 equipment replacement, with an additional $1.5 million in 2023 from ARPA.
ARPA funding has not been available in 2024 or in 2025. As part of the 2024 Adopted Budget ($1.25 million) and 2025
Adopted Budget ($1.5 million), the City is using investment income that has been generated from the ARPA cash balance to
cover the cost of replacement vehicles. This is providing continued relief to the General Fund. As the ARPA cash balance is
spent down, the City will need to determine how to pay for vehicle replacement.
Projected 2025 Revenues by Source
Interfund Transfers (61.8%)Interfund Transfers (61.8%)Interfund Transfers (61.8%)
Charges for Services (36%)Charges for Services (36%)Charges for Services (36%)
Other Revenue (2.1%)Other Revenue (2.1%)Other Revenue (2.1%)
Interest Income (0.08%)Interest Income (0.08%)Interest Income (0.08%)
Revenue Source
Charges for
Services $239,184 $754,884 $754,885 $874,885 15.9%
Other Revenue $1,042,068 $238,503 $1,275,000 $50,000 -96.1%
Interest Income $906 $15,399 $2,000 $2,000 0%
Interfund Transfers $2,400,000 $1,737,001 $1,500,000 N/A
Total Revenue Source:$3,682,159 $2,745,787 $2,031,885 $2,426,885 19.4%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 405
Expenditures by Type
The only budgeted expense in the Equipment Replacement Fund is the purchase of vehicles. The 2025 budget for vehicle
replacement is $5,496,912. This includes:
$401,169 for vehicles purchased in 2023 awaiting delivery (20% of vehicles purchased in 2023)
$1,095,743 for vehicles purchased in 2024 awaiting delivery (55% of vehicles purchased in 2024)
$2,300,000 for a ladder truck for the Fire Department
$1,300,000 for new vehicle replacements in 2025. FFM plans to purchase $2,000,000 in replacements, but given
manufacturing delays, anticipate receiving approximately 65% of vehicles.
$200,000 for a new accessible transport van in Parks and Recreation
$200,000 to lease to own four vehicles in the Parks and Recreation Department.
Expense Objects
Services and
Supplies $18 $319 $200,000 N/A
Capital Outlay $0 $0 $3,365,167 $5,296,912 57.4%
Debt Service $8,188 $0 N/A
Depreciation
Expense $1,506,351 $1,596,479 N/A
Total Expense Objects:$1,514,557 $1,596,799 $3,365,167 $5,496,912 63.3%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
Line Item Detail - Revenue
Revenue
Administrative Services
CHARGES TO GENERAL FUND 601.19.7780.53750 $234,299 $750,000 $750,000 $870,000 16%
AMERICAN RESCUE PLAN
FUNDS 601.19.7780.55480 $0 $0 $1,250,000 N/A
DONATIONS 601.19.7780.56011 $877,905 $0 N/A
SALE OF SURPLUS PROPERTY 601.19.7780.56065 $164,163 $238,503 $25,000 $50,000 100%
INVESTMENT INCOME 601.19.7780.56501 $906 $15,399 $2,000 $2,000 0%
TRANSFER FROM GENERAL
FUND 601.19.7780.57005 $800,000 $237,001 N/A
FROM LIBRARY FUND TO
EQUIPMENT REPLACEMENT
FUND
601.19.7780.57014 $4,885 $4,884 $4,885 $4,885 0%
TRANSFER FROM ARPA FUND 601.19.7780.57170 $1,600,000 $1,500,000 $1,500,000 N/A
Total Administrative Services:$3,682,159 $2,745,787 $2,031,885 $2,426,885 19.4%
Total Revenue:$3,682,159 $2,745,787 $2,031,885 $2,426,885 19.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 406
Line Item Detail - Expenses
Expenditures
Administrative Services
LEASE PAYMENTS 601.19.7780.62655 $200,000 N/A
CREDIT CARD FEES 601.19.7780.62705 $18 $319 N/A
AUTOMOTIVE
EQUIPMENT 601.19.7780.65550 $0 $0 $3,365,167 $5,296,912 57.4%
Total Administrative
Services:$18 $319 $3,365,167 $5,496,912 63.3%
Public Works
DEPRECIATION
EXPENSE 601.26.7780.68010 $1,506,351 $1,596,479 N/A
Total Public Works:$1,506,351 $1,596,479 N/A
Non-Departmental
DEBT SERVICE-
INTEREST 601.99.5607.68315 $8,188 $0 N/A
Total Non-
Departmental:$8,188 $0 N/A
Total Expenditures:$1,514,557 $1,596,799 $3,365,167 $5,496,912 63.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted
vs. FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 407
Insurance
Fund (605)
The City maintains excess liability coverage for general tort matters. The City's
self-insured retention is $1,250,000. The City also maintains insurance in the
areas of property, inland marine, and paramedic. Claims are recorded when a
determinable loss has been incurred, including reported losses and an
estimated amount for losses incurred, but not yet reported, at year-end. The
general liability claims account is administered by the Law Department. The
worker's compensation account is administered by the Human Resources
Division.
Summary
The Insurance Fund is projecting $16,925,000 in revenues (excluding $6,316,654 in transfers in) and $22,373,693 in
expenses in the FY 2025 budget.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2025 Page 408
Revenues by Source
Projected 2025 Revenues by Source
Other Revenue (52.3%)Other Revenue (52.3%)Other Revenue (52.3%)Insurance (43.9%)Insurance (43.9%)Insurance (43.9%)
Workers Compensation and Liability (3.8%)Workers Compensation and Liability (3.8%)Workers Compensation and Liability (3.8%)
Revenue Source
Charges for Services $16,467 $725 N/A
Other Revenue $9,772,731 $10,883,673 $12,850,076 $12,155,000 -5.4%
Interest Income $9,051 N/A
Interfund Transfers $3,000,000 N/A
Workers Compensation and
Liability $784,445 $1,229,729 $886,000 $886,000 0%
Insurance $8,997,191 $9,506,290 $10,107,586 $10,200,654 0.9%
Total Revenue Source:$19,570,834 $24,629,468 $23,843,662 $23,241,654 -2.5%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 409
Expenditures by Type
Budgeted Expenditures by Expense Type Expenditures by Type
Insurance and Other Chargebacks (82.3%)Insurance and Other Chargebacks (82.3%)Insurance and Other Chargebacks (82.3%)
Services and Supplies (17.7%)Services and Supplies (17.7%)Services and Supplies (17.7%)
Salary and Benefits (0.001%)Salary and Benefits (0.001%)Salary and Benefits (0.001%)
Expense Objects
Salary and Benefits $73,621 $29,456 $3,805 $193 -94.9%
Services and Supplies $1,094,698 $3,250,244 $3,660,000 $3,961,000 8.2%
Insurance and Other
Chargebacks $16,050,531 $15,912,440 $19,330,965 $18,412,500 -4.8%
Total Expense Objects:$17,218,850 $19,192,139 $22,994,770 $22,373,693 -2.7%
Name FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024 Adopted vs.
FY2025 Adopted (%)
City of Evanston | Budget Book 2025 Page 410
Line Item Detail - Revenue
Revenue
Non-Departmental
LEGAL SETTLEMENTS 605.99.7800.56125 $94,501 $0 N/A
OVERPAYMENT REFUNDS
RECEIVED 605.99.7800.56200 $16,467 $725 N/A
INVESTMENT INCOME 605.99.7800.56501 $9,051 N/A
TRANSFER FROM GENERAL
FUND 605.99.7800.57005 $3,000,000 N/A
LIABILITY/PROPERTY
CONTRIBUTION- GENERAL FUND 605.99.7800.57204 $750,000 $787,500 $811,000 $811,000 0%
LIABILITY/PROPERTY
CONTRIBUTION- WATER FUND 605.99.7800.57206 $1,000,000 $1,050,000 $1,050,000 $1,050,000 0%
WORKERS COMP
CONTRIBUTION- GENERAL FUND 605.99.7800.57211 $2,850,000 $2,992,500 $3,082,500 $3,082,500 0%
WORKERS COMP
CONTRIBUTION- PARKING FUND 605.99.7800.57212 $351,502 $369,072 $369,077 $369,077 0%
WORKERS COMP
CONTRIBUTION- WATER FUND 605.99.7800.57213 $585,843 $615,132 $615,135 $615,135 0%
WORKERS COMP
CONTRIBUTION- SEWER FUND 605.99.7800.57214 $352,190 $369,804 $369,800 $369,800 0%
WORKERS COMP
CONTRIBUTION- E911 605.99.7800.57215 $18,230 $19,140 $19,142 $19,142 0%
SUBROGATION PROCEEDS 605.99.7800.57226 $9,332 $106,845 $75,000 $75,000 0%
EXCESS REIMBURSEMENT FROM
INSURANCE COMPANIES 605.99.7800.57227 $25,114 $335,384 N/A
HEALTH INSURANCE
CHARGEBACKS - SOLID WASTE
FUND
605.99.7801.57196 $75,025 $157,522 $173,327 $203,000 17.1%
HEALTH INSURANCE
CHARGEBACKS- GENERAL FUND 605.99.7801.57218 $8,256,045 $8,916,293 $10,380,428 $9,995,000 -3.7%
HEALTH INSURANCE
CHARGEBACKS- E911 FUND 605.99.7801.57219 $99,876 $103,707 $110,956 $109,000 -1.8%
HEALTH INSURANCE
CHARGEBACKS- CDBG 605.99.7801.57220 $35,234 $65,754 $90,366 $26,000 -71.2%
HEALTH INSURANCE
CHARGEBACKS- PARKING FUND 605.99.7801.57222 $192,235 $215,107 $178,101 $155,000 -13%
HEALTH INSURANCE
CHARGEBACKS- WATER FUND 605.99.7801.57223 $621,429 $749,955 $1,044,580 $860,000 -17.7%
HEALTH INSURANCE
CHARGEBACKS- SEWER FUND 605.99.7801.57224 $163,313 $166,123 $213,489 $170,000 -20.4%
HEALTH INSURANCE
CHARGEBACKS- FLEET FUND 605.99.7801.57225 $156,434 $216,123 $245,487 $240,000 -2.2%
HEALTH INSURANCE
CHARGEBACKS- GA FUND 605.99.7801.57228 $59,947 $62,147 $68,082 $66,000 -3.1%
RETIREE HEALTH INSURANCE
CONTRIBUTIONS 605.99.7801.57230 $1,607,036 $1,635,786 $1,700,000 $1,700,000 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 411
HEALTH INSURANCE
CHARGEBACKS -- AFFORDABLE
HOUSING FUND
605.99.7801.57232 $18,691 $11,996 $2,779 $1,000 -64%
HEALTH INSURANCE
CHARGEBACKS- HUMAN
SERVICES FUND
605.99.7801.57233 $0 $218,948 $342,481 $330,000 -3.6%
HEALTH INSURANCE
CHARGEBACKS- SUSTAINABILTY
FUND
605.99.7801.57234 $0 $3,809 $4,007 $20,000 399.1%
EMPLOYEE HEALTH INSURANCE
CONTRIBUTIONS 605.99.7801.57235 $1,682,035 $1,853,825 $2,088,918 $2,170,000 3.9%
HEALTH INSURANCE
CHARGEBACKS- HOME FUND 605.99.7801.57237 $0 $5,134 $5,488 $5,000 -8.9%
HEALTH INSURANCE
CHARGEBACKS- LIBRARY FUND 605.99.7801.57262 $550,355 $592,088 $803,519 $800,000 -0.4%
Total Non-Departmental:$19,570,834 $24,629,468 $23,843,662 $23,241,654 -2.5%
Total Revenue:$19,570,834 $24,629,468 $23,843,662 $23,241,654 -2.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
Budget
FY2025
Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
Line Item Detail - Expenses
Expenditures
Non-Departmental
REGULAR PAY 605.99.7800.61010 $52,963 $20,187 N/A
OVERTIME PAY 605.99.7800.61110 $0 $159 N/A
HEALTH INSURANCE 605.99.7800.61510 $7,911 $2,493 N/A
VISION INSURANCE 605.99.7800.61513 $38 $0 N/A
LIFE INSURANCE 605.99.7800.61615 $7 $0 N/A
IMRF 605.99.7800.61710 $3,039 $751 N/A
SOCIAL SECURITY 605.99.7800.61725 $3,917 $1,217 N/A
MEDICARE 605.99.7800.61730 $916 $285 N/A
LEGAL SERVICES-
GENERAL 605.99.7800.62130 $925,659 $848,872 $850,000 $750,000 -11.8%
SETTLEMENT COSTS -
LIABILITY 605.99.7800.62260 -$1,027,277 $1,047,455 $1,250,000 $1,250,000 0%
TPA SERVICE CHARGES 605.99.7800.62266 $104,000 $102,500 $120,000 $120,000 0%
CITY WIDE TRAINING 605.99.7800.62310 $0 $14,721 $40,000 $40,000 0%
COURT COST/LITIGATION 605.99.7800.62345 $0 $200 N/A
SERVICE AGREEMENTS/
CONTRACTS 605.99.7800.62509 $9,392 $0 N/A
INSURANCE PREMIUM 605.99.7800.62615 $1,080,323 $1,234,114 $1,400,000 $1,800,000 28.6%
BANK FEES 605.99.7800.62703 $1,000 N/A
CREDIT CARD FEES 605.99.7800.62705 $284 N/A
WORKERS COMP
INSURANCE PREMIUMS 605.99.7800.66044 $214,490 $17,853 $250,000 $50,000 -80%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 412
WORKERS COMP LEGAL
FEES 605.99.7800.66045 $48,277 $38,118 $60,000 $50,000 -16.7%
WORKERS COMP MEDICAL
PAYMENTS 605.99.7800.66046 $1,019,136 $633,945 $900,000 $900,000 0%
WORKERS COMP
SETTLEMENT PAYMENTS 605.99.7800.66047 $400,698 $663,815 $800,000 $600,000 -25%
LIFE INSURANCE 605.99.7801.61615 $113 $76 $72 $2 -97.1%
IMRF 605.99.7801.61710 $11 $0 N/A
SOCIAL SECURITY 605.99.7801.61725 $3,596 $3,244 $2,766 $155 -94.4%
MEDICARE 605.99.7801.61730 $1,110 $1,044 $967 $36 -96.3%
CREDIT CARD FEES 605.99.7801.62705 $2,601 $2,098 N/A
HEALTH INSURANCE
PREMIUMS-PPO 605.99.7801.66050 $10,447,047 $10,707,179 $13,149,365 $12,750,000 -3%
HEALTH INSURANCE
PREMIUMS-HMO 605.99.7801.66051 $3,046,272 $2,927,505 $3,200,000 $3,000,000 -6.2%
SENIOR RETIREE HEALTH
INSURANCE 605.99.7801.66054 $796,721 $835,287 $780,000 $780,000 0%
IPBC MEDICAL WAIVER
FEE 605.99.7801.66055 $789 $15,888 N/A
HEALTH INSURANCE OPT
OUT EXPENSE 605.99.7801.66059 $77,100 $72,850 $191,600 $282,500 47.4%
Total Non-Departmental:$17,218,850 $19,192,139 $22,994,770 $22,373,693 -2.7%
Total Expenditures:$17,218,850 $19,192,139 $22,994,770 $22,373,693 -2.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2024
Adopted vs.
FY2025
Adopted (%)
City of Evanston | Budget Book 2025 Page 413
CAPITAL IMPROVEMENTS
City of Evanston | Budget Book 2025 Page 414
2025 Capital Improvements Plan
The 2025 Budget includes a Capital Improvements Plan of $84,563,865 in total expenses across ten funds. Pass-through grants
are highlighted, but the City is not responsible for covering the expenses on these projects as contracts are typically held by
IDOT, hence why they are not budgeted as part of the City's budget.
Fund FY 2025
187- Library Fund $1,900,000
200- Motor Fuel Tax Fund $4,469,650
215- CDBG Fund $1,160,000
335- West Evanston TIF Fund $1,560,790
365- Five Fifths TIF Fund $40,520
415- Capital Improvements Fund $25,947,000
416 - Crown Construction Fund $275,000
420- Special Assessment Fund $1,650,000
505 - Parking Fund $2,600,000
510- Water Fund $41,970,905
515- Sewer Fund $2,740,000
Pass Through Grants $250,000
Total $84,563,865
Total Capital Requested
84 ,563,865
90 Capital Improvement Projects
City of Evanston | Budget Book 2025 Page 415
Total Funding Requested by Source
TOTAL $84,563,865.00
2025 GO Bonds (25%)$21,195,000.00
CDBG (1%)$910,000.00
CDBG-CV (0%)$250,000.00
Crown Construction Fund (0%)$275,000.00
Five Fifths TIF (0%)$40,520.00
Library Bonds (2%)$1,900,000.00
MFT (5%)$4,469,650.00
Other Non-Bond Capital (6%)$4,752,000.00
Parking Fund (3%)$2,600,000.00
Pass-Through Grants (0%)$250,000.00
Sewer Fund Reserves (3%)$2,740,000.00
Special Assessment (2%)$1,650,000.00
Water Fund Reserves (4%)$3,065,820.00
Water Fund-Abated Bonds (21%)$17,391,000.00
Water IEPA SRF (12%)$10,513,085.00
West Evanston TIF (2%)$1,560,790.00
WIFIA (13%)$11,001,000.00
City of Evanston | Budget Book 2025 Page 416
No Department
Itemized Requests for 2025
36"/42" Intake Replacement $15,914,085
Description
4160V Electrical System Reliability $3,300,000
The consultant will provide expert engineering services for the 4160V electrical system reliability project, including detailed
design and analysis of the electrical system components. Responsibilities will include conducting eld assessments,...
ADA Improvements in Facilities $300,000
The ADA Improvements in Facilities project will focus on modi cations to ensure compliance with the Americans with
Disabilities Act. This can include installing ramps, widening doorways, or updating restrooms to enhance accessibility for...
ADA Improvements in Parks $110,000
The project involves ADA improvements in multiple parks. The scope includes upgrading pathways, entrances, and parking
areas to ensure ADA compliance and enhancing accessibility to park amenities for individuals with disabilities.
Alley Paving $2,700,000
Improvements to the -2ing unimproved alleys include the installation of 8-inch thick concrete pavement and storm
sewers. Related garage apron restoration work will also be performed to enhance accessibility and drainage. Proper
grading and site...
Annual Water Main Replacement $8,008,000
The project entails the installation of 8-inch diameter ductile iron water mains and storm sewers, along with the
replacement of lead and non-lead water service pipes. It includes concrete curb and sidewalk repairs, pavement patching,
HMA...
Beck Park Expansion/Shore School $3,300,000
The Beck Park Expansion involves converting the former Shore School site into an open park space. The project aligns with
the Metropolitan Water Reclamation District's plan to transform its properties along the North Shore Channel into open
spaces...
Bridge Inspection $10,000
The Illinois Department of Transportation (IDOT) requires that the City of Evanston bridgestructures be inspected at
different intervals based on the bridge condition as per the NationalBridge Inspection Standards (NBIS). Under NBIS
guidelines,...
Bus Stop ADA Improvements $200,000
Phase III involves providing engineering services to design concrete landing pads at bus stop locations to improve ADA
accessibility. This includes conducting site assessments, developing design plans, and preparing construction documents
for...
Cartwright Park Renovation $150,000
The consultant will provide necessary engineering services for the planning and design of improvements to Cartwright
Park, focusing on the rehabilitation of this legacy park.
Chandler - Building Envelope and Drainage Improvements $400,000
The project involves the construction of a -4 drainage system south of the gymnasium to effectively manage stormwater
accumulation. Additionally, improvements will be made to the nish details of the gym walls on the north, east, and west
sides...
Chicago Ave, Howard to Davis $625,000
Phase II Engineering for the Chicago Avenue Multimodal Corridor Improvement Project will develop detailed designs and
construction plans to enhance safety and accessibility along this key route. This phase will include street resurfacing,
utility...
City of Evanston | Budget Book 2025 Page 417
Church St Corridor Improvements $1,060,000
Phase II of the Church Street Corridor Improvement study will focus on creating detailed designs and plans for pedestrian
and cyclist enhancements. This phase will re ne proposed improvements and ensure compliance with regulatory
requirements....
CIPP Rehabilitation $795,000
This project involves rehabilitating sections of combined sewer mains identi ed through routine inspections using the
Cured-In-Place Pipe (CIPP) method. Pre-quali ed contractors will install the liners to improve sewer performance,
ensuring...
City Fleet Charging Infrastructure $150,000
The project involves the installation of electric vehicle (EV) charging stations for the City’s eet. This includes site
preparation, electrical work, and the setup of charging infrastructure at designated locations. The goal is to support the...
City Network Disaster Recovery Infrastructure $300,000
The construction scope for the City Network Disaster Recovery Infrastructure may include the installation and setup of
network systems and infrastructure to support disaster recovery efforts. This may involve upgrading servers, data storage...
City Solar Infrastructure $200,000
The project entails the construction and installation of solar infrastructure to support the City's re-4able energy initiatives.
This includes site preparation, installation of solar panels, electrical connections, and integration with the -2ing...
Citywide Building Automation Systems Upgrade $250,000
The construction scope for the Citywide Building Automation Systems Upgrade includes installing and integrating
updated automation systems across city buildings. This will improve operational ef ciency, enhance system monitoring,
and ensure...
Citywide Roof Repairs (locations to be determined)$800,000
The citywide roo ng systems that require attention include various facilities such as Fleetwood, the Ecology Center (roofs A
and D), Fire Stations 1 and 5, the Police/Fire buildings, and several parking structures like Sherman Plaza and Maple...
CL to Hypo Conversion $100,000
The consultant will conduct a comprehensive evaluation and feasibility study for converting the chlorine (CL) disinfection
system to a hypochlorite (hypo) system at the water intake facility. This scope includes assessing the current chlorine...
Corrosion Control Improvements $200,000
The consultant will evaluate and enhance the corrosion control measures at the water treatment plant. This includes
assessing -2ing systems and materials, identifying vulnerabilities, and recommending effective corrosion mitigation
strategies. The...
Court Rehabilitation $200,000
This involves the rehabilitation of the City's recreational courts that are approaching or past their expected service life. The
scope includes resurfacing -2ing facilities and ensuring compliance with current safety standards, enhancing...
Crown Kiln Room/SW Hallways HVAC Improvements $275,000
Consulting services will involve assessing the cooling and ventilation needs for the kiln room and south corridors on oors 1
and 2. The consultant will evaluate the -2ing HVAC systems and provide recommendations for necessary improvements,...
CSO Outlet Rehab $200,000
Phase II involves inspecting and rehabilitating the CSO outlet to address de ciencies, improve performance, and ensure
compliance with regulations. Key work includes structural and hydraulic upgrades.
Divvy Bike Expansion $385,000
The construction element of the expansion will involve $75,000 allocated for the installation of concrete pads for docking
stations. This work will include site preparation, concrete pouring, and nishing to ensure the pads are durable and meet...
City of Evanston | Budget Book 2025 Page 418
Dog Beach ADA Accessibility $750,000
The construction scope involves building an ADA-compliant access structure at the Evanston Dog Beach.
Drainage Structure Lining $200,000
The City of Evanston is rehabilitating sewer structures at various locations throughout the City. The work includes cleaning,
surface preparation, and lining of the sewer structures using a geopolymer lining system.
Emergency Sewer Repairs $100,000
Work for emergency sewer repairs includes installing temporary bypass systems, excavating to remove damaged sections
of sewer lines, and restoring the site. This ensures continuous service and minimal disruption.
Emergency Water Main Repair $100,000
The Emergency Water Main Repair project addresses urgent repairs to damaged water mains, involving excavation, pipe
replacement, and surface restoration to quickly restore service.
Environmental Justice Initiative Study $150,000
Description
Facilities Contingency $600,000
This funding will address unexpected repairs and necessary upgrades to the facilities. It will help ensure that the buildings
are safe, ef cient, and compliant with current standards, allowing for continued operation and future enhancements.
Facilities Lighting Modernization $300,000
The Facilities Lighting Modernization project will involve upgrading -2ing lighting systems to improve energy ef ciency
and enhance visibility throughout the facilities. This can include installing LED xtures, updating controls, and ensuring...
Fence Replacement (Various Parks)$110,000
The project involves the replacement of fencing at various parks throughout the City. The scope includes removing old or
damaged fencing, installing -4 fencing materials that meet safety and aesthetic standards, and ensuring proper alignment
and...
Fiber Optic System Upgrades $500,000
The Fiber Optic System Upgrades project will involve enhancing the -2ing ber optic infrastructure to improve connectivity
and network performance. This can include replacing outdated cables, installing -4 equipment, and ensuring the system
meets...
Filter Plant Reliability $800,000
Conduct an assessment of the current ltration system to identify performance issues and potential improvements.
Recommend necessary upgrades and prepare engineering designs to enhance operational ef ciency and ensure
regulatory compliance.
Fire Sprinkler System Study $75,000
Evaluate the existing re sprinkler system for compliance with safety regulations and operational effectiveness. Identify
de ciencies and recommend upgrades or modi cations to improve system reliability and ef ciency. Provide detailed
design...
Fire Station 3 - Interior Renovations (Kitchen, Finishes)$400,000
Involves renovating the kitchen and updating interior nishes at Fire Station 3. This includes replacing cabinetry,
countertops, and appliances in the kitchen, along with refreshing wall nishes, ooring, and lighting throughout the
station....
Fire Stations 1 & 3 Locker Room Improvements $400,000
This project focuses on renovating the kitchens at Fire Station 3 and enhancing the locker rooms at Fire Stations 1 and 3.
The locker room upgrades will promote inclusivity and support a diverse workforce by ensuring that facilities meet the
needs...
City of Evanston | Budget Book 2025 Page 419
Fitzsimons Park Renovations $100,000
The consultant will provide necessary engineering services for the planning and design of improvements to Fitzsimons
Park, focusing on the rehabilitation of this legacy park.
Fleetwood - East/North Site Improvements $100,000
Includes recon guring the site to align with the -4 5th Ward School, addressing grading, paving, and sidewalk
adjustments. Site enhancements will focus on improving accessibility and ensuring smooth integration with the
surrounding infrastructure.
Fountain Square Improvements $2,750,000
The project involves providing engineering services to develop design and architectural plans aimed at repair and/or
reconstructing the Fountain Square South Plaza.The construction scope includes all work necessary to enhance the
Fountain Square...
General Phase I Engineering $90,000
Phase I includes preliminary engineering services to support the planning and preparation for upcoming 2026 projects.
This phase will focus on assessments, data collection, and initial design work to ensure a smooth transition to the next
project...
Green Bay Road, McCormick to Isabella $5,066,650
Phase III of the Green Bay Road Corridor Improvements focuses on construction management and observation services
from McCormick Boulevard to Isabella Street. Key tasks include overseeing roadway resurfacing, traf c signal upgrades,
and...
Grey Park - Dog Park Installation $300,000
Construction of a dog park at Grey Park will cost nearly $300,000. The project will include the development of off-leash
areas, installation of fencing, and necessary improvements to landscaping and drainage.
Hydrant Painting $100,000
Fire Hydrant Painting involves the preparation and repainting of re hydrants to enhance their protective coatings and
improve visual appeal. This process includes surface cleaning, applying primer, and nishing with durable paint to...
Levy Center - Kitchen Upgrade $30,000
Consulting for the Levy Center Kitchen Upgrade will involve reviewing the current setup, recommending equipment
upgrades, and ensuring compliance with regulations. The scope will also include cost estimates and design input in
coordination with...
Library Roof Replacement $1,900,000
The construction scope for the library roof replacement may involve the removal of -2ing roo ng materials, repair of any
damaged structural components, and installation of a -4 roo ng system. It may also include the application of
waterproo ng...
Lincoln Street Bridge Replacement $640,000
The Phase II scope for the Lincoln Street Bridge replacement project will focus on nalizing the design and preparing
contract documents for construction. This phase includes detailed engineering design, incorporating feedback from the
Phase I...
Lincoln Street, Sheridan to Green Bay Rd, Ped and Bike Impr $300,000
The Phase I scope for the Lincoln Street Pedestrian and Bicycle Improvements project, from Sheridan Road to Green Bay
Road, includes evaluating -2ing conditions and identifying opportunities to enhance safety and connectivity. This involves...
LSLR for Annual Water Main Replacement $1,923,000
The consultant will provide construction support services for the annual water main project, speci cally focused on the
replacement of lead service lines connected to these mains. Services will include on-site inspection, coordination with...
City of Evanston | Budget Book 2025 Page 420
LSLR for SRF Program $5,300,000
The consulting personnel for the Lead Service Line Replacement initiative will focus on supporting the project through
planning, coordination, and compliance with IEPA funding requirements. Their responsibilities include developing
detailed...
LSLR Pilot $1,192,130
The consultant will provide comprehensive support from design through post-construction for the Lead Service Line
Replacement (LSLR) project. This includes project management, engineering design, and eld services to ensure timely,
compliant...
LSLR Professional Support $625,000
Professional support for the multiyear lead service line replacement program will include program management,
coordination, and oversight to ensure timely execution of all phases. This support will also encompass community
outreach efforts to...
Mason Park/Davis St Extension $500,000
The consultant will provide necessary landscape architectural and engineering services for the Mason Park Expansion.
Parking Garages - Church Elevators $175,000
The construction scope for the Parking Garages - Church Elevators includes the installation or repair/replacement of
elevator systems in the parking garage. This will involve ensuring the elevators meet safety codes, improving accessibility,
and...
Parking Garages - Gate Controls $1,500,000
Includes the installation or upgrade of automated gate control systems at the parking garages. This will involve ensuring
the gates are fully operational, enhancing security, and improving the overall ow of traf c in and out of the garages.
Parking Garages - Maple - HVAC/Electrical Evaluation $175,000
The consulting services for the Parking Garages - Maple HVAC/Electrical Evaluation will include assessing the current HVAC
and electrical systems within the parking garage. The evaluation will identify areas for improvement, ensure systems are...
Parking Garages - Sherman - Structural Inspection $200,000
Description
Parking Garages - Sherman Fire Panel/System Upgrade $350,000
The construction scope for the Parking Garages - Sherman Fire Panel/System Upgrade may include replacing or
upgrading the re alarm and detection systems. This will help ensure the system meets current safety standards, enhances
re detection...
Parks Contingency $110,000
The construction scope for Parks Contingency includes addressing unforeseen repairs or improvements within park
facilities. This may involve site restoration, infrastructure upgrades, or other enhancements necessary to maintain the
quality and...
Parks Lighting Modernization $300,000
The project involves the modernization of lighting in various parks. The scope includes upgrading -2ing lighting xtures to
energy-ef cient options to improve safety and visibility throughout the parks.
Pathway improvements $300,000
The project involves improvements to pathways in various parks. The scope includes resurfacing -2ing pathways, repairing
any uneven surfaces, and ensuring accessibility for all users to enhance safety and usability throughout the park areas.
Pickleball Court Improvements - 2025 $650,000
Construction of the additional pickleball courts at James Park includes site preparation, installation of court surfaces,
fencing, and lighting. Additional features will include seating, shade structures, accessible pathways, landscaping, and...
City of Evanston | Budget Book 2025 Page 421
Playground Equipment Replacement $1,050,000
The project involves the replacement of playground equipment in various parks. The scope includes removing outdated or
damaged equipment and installing -4, safe, and accessible play structures to enhance the recreational experience for
children...
Police/Fire HQ Improvements $400,000
Involves consulting services to assess the Police and Fire Headquarters. The scope includes evaluating the current facilities,
identifying necessary improvements, and providing an estimated budget for the recommended upgrades to enhance...
Public Art $30,000
The Public Art project will involve the installation of various artistic elements in public spaces to enhance community
engagement and aesthetic appeal. This can include sculptures, murals, and interactive installations that re ect the
culture...
Public Canoe Launch (incl. Eco Cntr Parking Lot)$1,200,000
The consulting services for the canoe launch encompass site evaluation, public engagement, design, geotechnical
analysis, construction document preparation, permit acquisition, and compliance with regulations, including the ADA,
ensuring the...
Public Vehicle Charging Stations $350,000
The project involves the construction and installation of public electric vehicle (EV) charging stations at designated
locations throughout the City. This includes site preparation, installation of charging units, electrical connections, and...
Pump Station Dehumidi cation $300,000
This project aims to install a dehumidi cation system at the pump station to enhance air quality and equipment reliability.
By reducing humidity levels, the system will help prevent mold growth and corrosion, ensuring optimal performance of...
Pumping Locker Room Improvements $50,000
The consulting services for Pumping Locker Room Improvements may include evaluating the current locker room facilities
and providing recommendations for upgrades. This may involve enhancing functionality, accessibility, and overall design
to...
Retail Water Meter Replacement Program Phase 2 & MIU $2,000,000
The construction scope for the Retail Water Meter Replacement Program Phase 2 & MIU may include replacing -2ing water
meters and installing -4 Meter Interface Units (MIUs) for retail customers. This may involve system upgrades, ensuring
proper...
Security Fence $200,000
The consulting scope for a security fence project includes evaluating the site to assess security needs, recommending
appropriate fence types and materials, and ensuring compliance with local regulations.
Service Center - Electrical, HVAC Improvements $500,000
The project involves consulting services to assess the electrical, HVAC, and domestic water systems at the Service Center.
The scope includes identifying issues, recommending necessary improvements, and providing a detailed cost estimate to
bring...
Service Center - Various Roofs $1,600,000
The construction scope for the Service Center will involve the replacement or repair of various roofs across the facility. This
project aims to ensure that all roo ng systems meet current safety and performance standards while addressing any...
Sewer Repairs on WM/Street Projects $215,000
The scope of sewer repairs in conjunction with water main and street projects involves the identi cation and rehabilitation
of damaged or deteriorated sewer lines. This includes replacing or repairing sections of the sewer system, ensuring that...
City of Evanston | Budget Book 2025 Page 422
Shoreline Improvements $1,200,000
The consulting services for the lakefront parks and shoreline improvements may include assessing current shoreline
conditions, evaluating the impact of high lake levels, and developing strategies for long-term shoreline protection.
Recommendations...
Sidewalk - Safe Routes to School $490,000
Phase 3 services include assessing damaged sidewalks and planning the installation of -4 concrete surfaces along school
walk routes to improve safety and appeal for walking and bicycling. Services will also involve designing ADA-compliant
curb...
Sidewalk Gap In ll $450,000
This involves lling in sidewalk gaps at critical locations throughout the city to enhance connectivity for pedestrians. This
work aims to provide a continuous and safe walking route, accommodating increased foot traf c and improving overall...
Sidewalk Grinding Program $50,000
The Sidewalk Grinding Program involves addressing trip hazards and surface irregularities in -2ing sidewalks by grinding
down elevated concrete slabs. This work aims to enhance pedestrian safety and accessibility by creating a smooth, level...
Sidewalk Improvement Program $500,000
Involves the removal and replacement of noncompliant sidewalks across the City of Evanston. This work targets prioritized
locations identi ed through ongoing assessments to ensure pedestrian safety and compliance with accessibility standards.
The...
Sidewalks, Benson from Davis to Clark $500,000
This work includes the removal of existing brick paver sidewalk and replacement with PCC sidewalk and all related
restoration.
Sidewalks, Clark from Benson to Sherman $250,000
Description
Standpipe Water Quality $825,000
May involve assessing the current conditions of the standpipe, evaluating water quality impacts, and recommending
system upgrades. Consulting services could also include developing strategies for ongoing maintenance and water quality
assurance.The...
Stormwater Improvements $400,000
The costs relate speci cally to stormwater improvements for non-street projects, such as alleys and other areas. This
includes expenses for installing catch basins, sewer connections, and drainage infrastructure to manage runoff and
prevent...
Street Resurfacing Annual Program $1,500,000
The annual street resurfacing project aims to improve roadway conditions and safety across various streets in the City. Each
year, the project includes resurfacing, minor utility repairs, concrete curb and sidewalk replacements, and any necessary...
Streetlight LED Conversion $50,000
Annual funding used to upgrade -2ing streetlight to LED as part of a long term commitment to conversion.
Streetlight Pole and Fixture Replacement $300,000
Annual funding used to purchase and install streetlight poles and xtures in locations that have failed or need to be
replaced and out of service.
Traf c Calming, Bicycle & Ped Improvements $360,000
Used towards the installation of existing speed humps, upgrading crosswalks, and other traf c
calming/safetyimprovements throughout the City of Evanston.
City of Evanston | Budget Book 2025 Page 423
Traf c Signal, Central and Central Park $400,000
Phase III involves services to optimize the traf c signal system, including adjustments to signal timing, ne-tuning
pavement markings, and minor updates to signage and curb ramps to ensure improved performance and compliance.The
construction...
Total:$84,263,865
Capital Projects Requests
Itemized Requests for 2025
Park Fieldhouses Restrooms (Leahy)$300,000
The construction scope for the Park Fieldhouse Restrooms (Leahy) includes renovating the restroom facilities to improve
accessibility and functionality. The work will involve replacing outdated xtures, upgrading plumbing, and ensuring
compliance...
Total:$300,000
City of Evanston | Budget Book 2025 Page 424
5-Year Capital Improvements Plan
The ve-year Capital Improvements Plan is adjusted on a regular basis as these projects change and evolve. Staff continue to ll
in project descriptions as details become known.
Total Capital Requested
596,151,799
167 Capital Improvement Projects
Total Funding Requested by Department
Capital Projects None
2025
2026
2027
2028
2029
$84,563,865.00
$104,809,200.00
$188,371,332.00
$152,936,199.00
$65,471,203.00
$0 $50M $100M $150M
City of Evanston | Budget Book 2025 Page 425
Total Funding Requested by Source
2025 GO Bonds 2026 GO Bonds
2027 GO Bonds 2028 GO Bonds
2029 GO Bonds CDBG
CDBG-CV Chicago Main TIF
Crown Construction Fund Five Fifths TIF
Library Bonds MFT
Other Non-Bond Capital Parking Fund
Pass-Through Grants Sewer Fund Reserves
Sewer IEPA SRF Special Assessment
Sustainability Water Fund Reserves
Water Fund-Abated Bonds Water IEPA SRF
West Evanston TIF WIFIA
2025
2026
2027
2028
2029
$84,563,865.00
$104,809,200.00
$188,371,332.00
$152,936,199.00
$65,471,203.00
$0 $50M $100M $150M
City of Evanston | Budget Book 2025 Page 426
City of Evanston | Budget Book 2025 Page 427
No Department
Itemized Requests for 2025-2030
36" Meter and Backwash Tap $3,000,000
Description
36"/42" Intake Replacement $15,914,085
Description
4160V Electrical System Reliability $6,600,000
The consultant will provide expert engineering services for the 4160V electrical system reliability project, including detailed
design and analysis of the electrical system components. Responsibilities will include conducting eld assessments,...
ADA Improvements in Facilities $1,500,000
The ADA Improvements in Facilities project will focus on modi cations to ensure compliance with the Americans with
Disabilities Act. This can include installing ramps, widening doorways, or updating restrooms to enhance accessibility for...
ADA Improvements in Parks $656,000
The project involves ADA improvements in multiple parks. The scope includes upgrading pathways, entrances, and parking
areas to ensure ADA compliance and enhancing accessibility to park amenities for individuals with disabilities.
Alley Paving $5,950,000
Improvements to the -2ing unimproved alleys include the installation of 8-inch thick concrete pavement and storm
sewers. Related garage apron restoration work will also be performed to enhance accessibility and drainage. Proper
grading and site...
Annual Water Main Replacement $39,031,000
The project entails the installation of 8-inch diameter ductile iron water mains and storm sewers, along with the
replacement of lead and non-lead water service pipes. It includes concrete curb and sidewalk repairs, pavement patching,
HMA...
Beck Park Expansion/Shore School $4,300,000
The Beck Park Expansion involves converting the former Shore School site into an open park space. The project aligns with
the Metropolitan Water Reclamation District's plan to transform its properties along the North Shore Channel into open
spaces...
Boiler Improvements $1,710,000
Description
Bridge Inspection $50,000
The Illinois Department of Transportation (IDOT) requires that the City of Evanston bridgestructures be inspected at
different intervals based on the bridge condition as per the NationalBridge Inspection Standards (NBIS). Under NBIS
guidelines,...
Bus Stop ADA Improvements $250,000
Phase III involves providing engineering services to design concrete landing pads at bus stop locations to improve ADA
accessibility. This includes conducting site assessments, developing design plans, and preparing construction documents
for...
Cartwright Park Renovation $1,500,000
The consultant will provide necessary engineering services for the planning and design of improvements to Cartwright
Park, focusing on the rehabilitation of this legacy park.
Central Street Streetscape, Hartrey to Eastwood $11,900,000
Description
City of Evanston | Budget Book 2025 Page 428
Chandler - Building Envelope and Drainage Improvements $400,000
The project involves the construction of a -4 drainage system south of the gymnasium to effectively manage stormwater
accumulation. Additionally, improvements will be made to the nish details of the gym walls on the north, east, and west
sides...
Chandler - Program Improvements $750,000
Description
Chandler Gym Upgrades $400,000
Description
Chicago Ave, Howard to Davis $15,525,000
Phase II Engineering for the Chicago Avenue Multimodal Corridor Improvement Project will develop detailed designs and
construction plans to enhance safety and accessibility along this key route. This phase will include street resurfacing,
utility...
Church St Corridor Improvements $7,810,000
Phase II of the Church Street Corridor Improvement study will focus on creating detailed designs and plans for pedestrian
and cyclist enhancements. This phase will re ne proposed improvements and ensure compliance with regulatory
requirements....
Church Street Harbor - Pier Renovations $2,200,000
Description
CIPP Rehabilitation $4,175,000
This project involves rehabilitating sections of combined sewer mains identi ed through routine inspections using the
Cured-In-Place Pipe (CIPP) method. Pre-quali ed contractors will install the liners to improve sewer performance,
ensuring...
City Fleet Charging Infrastructure $2,150,000
The project involves the installation of electric vehicle (EV) charging stations for the City’s eet. This includes site
preparation, electrical work, and the setup of charging infrastructure at designated locations. The goal is to support the...
City Network Disaster Recovery Infrastructure $300,000
The construction scope for the City Network Disaster Recovery Infrastructure may include the installation and setup of
network systems and infrastructure to support disaster recovery efforts. This may involve upgrading servers, data storage...
City Solar Infrastructure $2,200,000
The project entails the construction and installation of solar infrastructure to support the City's re-4able energy initiatives.
This includes site preparation, installation of solar panels, electrical connections, and integration with the -2ing...
Citywide Building Automation Systems Upgrade $250,000
The construction scope for the Citywide Building Automation Systems Upgrade includes installing and integrating
updated automation systems across city buildings. This will improve operational ef ciency, enhance system monitoring,
and ensure...
Citywide Generator Evaluation $100,000
Description
Citywide Roof Repairs (locations to be determined)$3,475,000
The citywide roo ng systems that require attention include various facilities such as Fleetwood, the Ecology Center (roofs A
and D), Fire Stations 1 and 5, the Police/Fire buildings, and several parking structures like Sherman Plaza and Maple...
Civic Center Improvements $67,100,000
Description
City of Evanston | Budget Book 2025 Page 429
CL to Hypo Conversion $2,815,000
The consultant will conduct a comprehensive evaluation and feasibility study for converting the chlorine (CL) disinfection
system to a hypochlorite (hypo) system at the water intake facility. This scope includes assessing the current chlorine...
Clyde-Brummel Park Renovations $1,200,000
Description
Corrosion Control Improvements $1,275,000
The consultant will evaluate and enhance the corrosion control measures at the water treatment plant. This includes
assessing -2ing systems and materials, identifying vulnerabilities, and recommending effective corrosion mitigation
strategies. The...
Court Rehabilitation $500,000
This involves the rehabilitation of the City's recreational courts that are approaching or past their expected service life. The
scope includes resurfacing -2ing facilities and ensuring compliance with current safety standards, enhancing...
Crown Interior Storage $500,000
Description
Crown Kiln Room/SW Hallways HVAC Improvements $275,000
Consulting services will involve assessing the cooling and ventilation needs for the kiln room and south corridors on oors 1
and 2. The consultant will evaluate the -2ing HVAC systems and provide recommendations for necessary improvements,...
CSO Outlet Rehab $2,350,000
Phase II involves inspecting and rehabilitating the CSO outlet to address de ciencies, improve performance, and ensure
compliance with regulations. Key work includes structural and hydraulic upgrades.
Custer Oasis, Main to Washington $1,000,000
Description
Dempster Beachhouse Improvements $1,250,000
Description
Divvy Bike Expansion $385,000
The construction element of the expansion will involve $75,000 allocated for the installation of concrete pads for docking
stations. This work will include site preparation, concrete pouring, and nishing to ensure the pads are durable and meet...
Dog Beach ADA Accessibility $750,000
The construction scope involves building an ADA-compliant access structure at the Evanston Dog Beach.
Downtown Sidewalks $1,000,000
Description
Drainage Structure Lining $1,215,000
The City of Evanston is rehabilitating sewer structures at various locations throughout the City. The work includes cleaning,
surface preparation, and lining of the sewer structures using a geopolymer lining system.
Emergency Sewer Repairs $500,000
Work for emergency sewer repairs includes installing temporary bypass systems, excavating to remove damaged sections
of sewer lines, and restoring the site. This ensures continuous service and minimal disruption.
Emergency Water Main Repair $500,000
The Emergency Water Main Repair project addresses urgent repairs to damaged water mains, involving excavation, pipe
replacement, and surface restoration to quickly restore service.
City of Evanston | Budget Book 2025 Page 430
Emerging Contaminant Treatment $1,000,000
Description
Emerson Bike Path and Underpass $3,350,000
Description
Entrance Security, Of ce, and Locker Room $2,940,000
Description
Environmental Justice Initiative Study $150,000
Description
Facilities Contingency $3,200,000
This funding will address unexpected repairs and necessary upgrades to the facilities. It will help ensure that the buildings
are safe, ef cient, and compliant with current standards, allowing for continued operation and future enhancements.
Facilities Lighting Modernization $1,940,000
The Facilities Lighting Modernization project will involve upgrading -2ing lighting systems to improve energy ef ciency
and enhance visibility throughout the facilities. This can include installing LED xtures, updating controls, and ensuring...
Fence Replacement (Various Parks)$364,000
The project involves the replacement of fencing at various parks throughout the City. The scope includes removing old or
damaged fencing, installing -4 fencing materials that meet safety and aesthetic standards, and ensuring proper alignment
and...
Fiber Optic System Upgrades $1,000,000
The Fiber Optic System Upgrades project will involve enhancing the -2ing ber optic infrastructure to improve connectivity
and network performance. This can include replacing outdated cables, installing -4 equipment, and ensuring the system
meets...
Fifth Ward Microgrid $1,800,000
Description
Filter Plant Reliability $12,300,000
Conduct an assessment of the current ltration system to identify performance issues and potential improvements.
Recommend necessary upgrades and prepare engineering designs to enhance operational ef ciency and ensure
regulatory compliance.
Fire Sprinkler System Study $75,000
Evaluate the existing re sprinkler system for compliance with safety regulations and operational effectiveness. Identify
de ciencies and recommend upgrades or modi cations to improve system reliability and ef ciency. Provide detailed
design...
Fire Station 2 - Restroom Upgrades $600,000
Description
Fire Station 2 - Second Floor Rehabilitation $1,500,000
Description
Fire Station 3 - Interior Renovations (Kitchen, Finishes)$400,000
Involves renovating the kitchen and updating interior nishes at Fire Station 3. This includes replacing cabinetry,
countertops, and appliances in the kitchen, along with refreshing wall nishes, ooring, and lighting throughout the
station....
City of Evanston | Budget Book 2025 Page 431
Fire Stations 1 & 3 Locker Room Improvements $400,000
This project focuses on renovating the kitchens at Fire Station 3 and enhancing the locker rooms at Fire Stations 1 and 3.
The locker room upgrades will promote inclusivity and support a diverse workforce by ensuring that facilities meet the
needs...
Fitzsimons Park Renovations $1,000,000
The consultant will provide necessary engineering services for the planning and design of improvements to Fitzsimons
Park, focusing on the rehabilitation of this legacy park.
Fleetwood - East/North Site Improvements $400,000
Includes recon guring the site to align with the -4 5th Ward School, addressing grading, paving, and sidewalk
adjustments. Site enhancements will focus on improving accessibility and ensuring smooth integration with the
surrounding infrastructure.
Fleetwood - Envelope Repairs $350,000
Description
Fleetwood - Main Of ce Rehabilitation $100,000
Description
Fleetwood - Stage $350,000
Description
Fleetwood - Upstairs Of ce Renovation/Security $100,000
Description
Fountain Square Improvements $2,750,000
The project involves providing engineering services to develop design and architectural plans aimed at repair and/or
reconstructing the Fountain Square South Plaza.The construction scope includes all work necessary to enhance the
Fountain Square...
General Phase I Engineering $670,000
Phase I includes preliminary engineering services to support the planning and preparation for upcoming 2026 projects.
This phase will focus on assessments, data collection, and initial design work to ensure a smooth transition to the next
project...
Green Bay Road, McCormick to Isabella $5,066,650
Phase III of the Green Bay Road Corridor Improvements focuses on construction management and observation services
from McCormick Boulevard to Isabella Street. Key tasks include overseeing roadway resurfacing, traf c signal upgrades,
and...
Grey Park - Dog Park Installation $300,000
Construction of a dog park at Grey Park will cost nearly $300,000. The project will include the development of off-leash
areas, installation of fencing, and necessary improvements to landscaping and drainage.
Harbert Park Pathway / Drainage Improvements Phase B $500,000
Description
HL 7 Engine Replacement $700,000
Description
HL Pump MCC Reliability Improvements $1,210,000
Description
Hobart Park Renovations $850,000
Description
City of Evanston | Budget Book 2025 Page 432
Hydrant Painting $300,000
Fire Hydrant Painting involves the preparation and repainting of re hydrants to enhance their protective coatings and
improve visual appeal. This process includes surface cleaning, applying primer, and nishing with durable paint to...
James Park - Entry and Landscaping Renovations $500,000
Description
James Park - Existing Field Lighting Replacement - South Baseball Diamonds $2,050,000
Description
James Park - Pathway Lighting $1,150,000
Description
James Park - Pathway Reconstruction $800,000
Description
James Park - Playground Improvements $500,000
Description
James Park - West Field Improvements $1,500,000
Description
Large Diameter Sewer Rehab $11,250,000
Description
Large Diameter Valve Replacement $675,000
Description
Large Diameter Water Main Lining - Pitner $2,000,000
Description
Levy Center - Kitchen Upgrade $330,000
Consulting for the Levy Center Kitchen Upgrade will involve reviewing the current setup, recommending equipment
upgrades, and ensuring compliance with regulations. The scope will also include cost estimates and design input in
coordination with...
Levy Center Screening and Trash Enclosure $1,400,000
Description
Library Roof Replacement $1,900,000
The construction scope for the library roof replacement may involve the removal of -2ing roo ng materials, repair of any
damaged structural components, and installation of a -4 roo ng system. It may also include the application of
waterproo ng...
Lincoln Street Bridge $7,220,000
Description
Lincoln Street Bridge Replacement $640,000
The Phase II scope for the Lincoln Street Bridge replacement project will focus on nalizing the design and preparing
contract documents for construction. This phase includes detailed engineering design, incorporating feedback from the
Phase I...
Lincoln Street, Sheridan to Green Bay Rd, Ped and Bike Impr $300,000
The Phase I scope for the Lincoln Street Pedestrian and Bicycle Improvements project, from Sheridan Road to Green Bay
Road, includes evaluating -2ing conditions and identifying opportunities to enhance safety and connectivity. This involves...
City of Evanston | Budget Book 2025 Page 433
Lining Small Diameter Water Mains on Private Easements $1,300,000
Description
Lovelace Park Athletic Field and Drainage Improvements $900,000
Description
Lovelace Park Parking Lot Expansion $675,000
Description
Lovelace Park Playground $725,000
Description
Lovelace Park Security Lighting $200,000
Description
Low Lift Pump 4/5/6 & MCC Improvements $4,225,000
Description
LSLR for Annual Water Main Replacement $10,362,334
The consultant will provide construction support services for the annual water main project, speci cally focused on the
replacement of lead service lines connected to these mains. Services will include on-site inspection, coordination with...
LSLR for SRF Program $61,234,600
The consulting personnel for the Lead Service Line Replacement initiative will focus on supporting the project through
planning, coordination, and compliance with IEPA funding requirements. Their responsibilities include developing
detailed...
LSLR Pilot $1,192,130
The consultant will provide comprehensive support from design through post-construction for the Lead Service Line
Replacement (LSLR) project. This includes project management, engineering design, and eld services to ensure timely,
compliant...
LSLR Professional Support $2,027,000
Professional support for the multiyear lead service line replacement program will include program management,
coordination, and oversight to ensure timely execution of all phases. This support will also encompass community
outreach efforts to...
Main Street, Hartrey to Asbury $2,060,000
Description
Mason Park $5,000,000
Description
Mason Park/Davis St Extension $7,000,000
The consultant will provide necessary landscape architectural and engineering services for the Mason Park Expansion.
Municipal Storage Center - Renovation $1,350,000
The consulting services for the Municipal Storage Center Renovation will include planning and design for upgrading the
facility to improve storage capacity and functionality. The focus will be on assessing current conditions, identifying
necessary...
Noyes - ADA Ramp $350,000
Description
Noyes - Exterior Improvements $2,500,000
Description
City of Evanston | Budget Book 2025 Page 434
Noyes - HVAC and Electrical Modernization $28,000,000
Description
Park Fieldhouses Restrooms (Ackerman, Baker, Lagoon)$900,000
The construction scope for the Park Fieldhouses Restrooms (Ackerman, Baker, Lagoon) includes the renovation and
upgrading of restroom facilities at those park eldhouses. This work will involve replacing outdated xtures, improving...
Parking Garages - Church Elevators $175,000
The construction scope for the Parking Garages - Church Elevators includes the installation or repair/replacement of
elevator systems in the parking garage. This will involve ensuring the elevators meet safety codes, improving accessibility,
and...
Parking Garages - Gate Controls $1,500,000
Includes the installation or upgrade of automated gate control systems at the parking garages. This will involve ensuring
the gates are fully operational, enhancing security, and improving the overall ow of traf c in and out of the garages.
Parking Garages - Maple - HVAC/Electrical Evaluation $175,000
The consulting services for the Parking Garages - Maple HVAC/Electrical Evaluation will include assessing the current HVAC
and electrical systems within the parking garage. The evaluation will identify areas for improvement, ensure systems are...
Parking Garages - Sherman - Structural Inspection $200,000
Description
Parking Garages - Sherman Fire Panel/System Upgrade $350,000
The construction scope for the Parking Garages - Sherman Fire Panel/System Upgrade may include replacing or
upgrading the re alarm and detection systems. This will help ensure the system meets current safety standards, enhances
re detection...
Parking Garages - Structural Inspection $500,000
The construction scope for the Parking Garages - Sherman Structural Inspection includes evaluating the structural
integrity of the parking garage. This will help identify any needed repairs or improvements to ensure the garage remains
safe and...
Parking Garages - Structural Repairs $500,000
Description
Parking Garages - Traf c Coating / Striping $1,750,000
Description
Parks Contingency $664,000
The construction scope for Parks Contingency includes addressing unforeseen repairs or improvements within park
facilities. This may involve site restoration, infrastructure upgrades, or other enhancements necessary to maintain the
quality and...
Parks Lighting Modernization $663,000
The project involves the modernization of lighting in various parks. The scope includes upgrading -2ing lighting xtures to
energy-ef cient options to improve safety and visibility throughout the parks.
Pathway improvements $1,791,000
The project involves improvements to pathways in various parks. The scope includes resurfacing -2ing pathways, repairing
any uneven surfaces, and ensuring accessibility for all users to enhance safety and usability throughout the park areas.
Philbrick Park Renovation $1,175,000
The consultant will provide necessary engineering services for the planning and design of improvements to Philbrick Park,
focusing on the renovation and enhancement of this community space.
City of Evanston | Budget Book 2025 Page 435
Pickleball Court Improvements - 2025 $650,000
Construction of the additional pickleball courts at James Park includes site preparation, installation of court surfaces,
fencing, and lighting. Additional features will include seating, shade structures, accessible pathways, landscaping, and...
Playground Equipment Replacement $4,034,000
The project involves the replacement of playground equipment in various parks. The scope includes removing outdated or
damaged equipment and installing -4, safe, and accessible play structures to enhance the recreational experience for
children...
Police Fire HQ - Fence Police Vehicle Lot $100,000
Description
Police/Fire HQ Chiller Repair $500,000
Description
Police/Fire HQ Improvements $71,600,000
Involves consulting services to assess the Police and Fire Headquarters. The scope includes evaluating the current facilities,
identifying necessary improvements, and providing an estimated budget for the recommended upgrades to enhance...
Porter Park Renovations $1,080,000
Description
Public Art $90,000
The Public Art project will involve the installation of various artistic elements in public spaces to enhance community
engagement and aesthetic appeal. This can include sculptures, murals, and interactive installations that re ect the
culture...
Public Canoe Launch (incl. Eco Cntr Parking Lot)$1,600,000
The consulting services for the canoe launch encompass site evaluation, public engagement, design, geotechnical
analysis, construction document preparation, permit acquisition, and compliance with regulations, including the ADA,
ensuring the...
Public Vehicle Charging Stations $1,150,000
The project involves the construction and installation of public electric vehicle (EV) charging stations at designated
locations throughout the City. This includes site preparation, installation of charging units, electrical connections, and...
Pump Station Dehumidi cation $300,000
This project aims to install a dehumidi cation system at the pump station to enhance air quality and equipment reliability.
By reducing humidity levels, the system will help prevent mold growth and corrosion, ensuring optimal performance of...
Pumping Locker Room Improvements $140,000
The consulting services for Pumping Locker Room Improvements may include evaluating the current locker room facilities
and providing recommendations for upgrades. This may involve enhancing functionality, accessibility, and overall design
to...
Raymond Park Renovations $2,900,000
Description
Relief Sewer Rehab $500,000
Description
Retail Water Meter Replacement Program Phase 2 & MIU $3,100,000
The construction scope for the Retail Water Meter Replacement Program Phase 2 & MIU may include replacing -2ing water
meters and installing -4 Meter Interface Units (MIUs) for retail customers. This may involve system upgrades, ensuring
proper...
City of Evanston | Budget Book 2025 Page 436
Roof Improvements $4,100,000
Description
Security Fence $3,200,000
The consulting scope for a security fence project includes evaluating the site to assess security needs, recommending
appropriate fence types and materials, and ensuring compliance with local regulations.
Service Center - Building A Roof Replacement $1,150,000
Description
Service Center - Building C Roof Replacement $130,000
Description
Service Center - Building D Repairs $3,400,000
Description
Service Center - Electrical, HVAC Improvements $16,500,000
The project involves consulting services to assess the electrical, HVAC, and domestic water systems at the Service Center.
The scope includes identifying issues, recommending necessary improvements, and providing a detailed cost estimate to
bring...
Service Center - Facilitiy Electri cation Charging $2,100,000
Description
Service Center - South Island Fuel Island Removal $400,000
Description
Service Center - Various Roofs $1,600,000
The construction scope for the Service Center will involve the replacement or repair of various roofs across the facility. This
project aims to ensure that all roo ng systems meet current safety and performance standards while addressing any...
Sewer - Annual Budget for Sewer Support of Major Street Improvements $200,000
Description
Sewer Repairs on WM/Street Projects $2,155,000
The scope of sewer repairs in conjunction with water main and street projects involves the identi cation and rehabilitation
of damaged or deteriorated sewer lines. This includes replacing or repairing sections of the sewer system, ensuring that...
Sheridan Road - S. Limits to South Blvd $500,000
Description
Shoreline Improvements $1,200,000
The consulting services for the lakefront parks and shoreline improvements may include assessing current shoreline
conditions, evaluating the impact of high lake levels, and developing strategies for long-term shoreline protection.
Recommendations...
Shoreline Stabilization $10,300,000
Description
Sidewalk - Safe Routes to School $490,000
Phase 3 services include assessing damaged sidewalks and planning the installation of -4 concrete surfaces along school
walk routes to improve safety and appeal for walking and bicycling. Services will also involve designing ADA-compliant
curb...
City of Evanston | Budget Book 2025 Page 437
Sidewalk Gap In ll $2,250,000
This involves lling in sidewalk gaps at critical locations throughout the city to enhance connectivity for pedestrians. This
work aims to provide a continuous and safe walking route, accommodating increased foot traf c and improving overall...
Sidewalk Grinding Program $50,000
The Sidewalk Grinding Program involves addressing trip hazards and surface irregularities in -2ing sidewalks by grinding
down elevated concrete slabs. This work aims to enhance pedestrian safety and accessibility by creating a smooth, level...
Sidewalk Improvement Program $2,740,000
Involves the removal and replacement of noncompliant sidewalks across the City of Evanston. This work targets prioritized
locations identi ed through ongoing assessments to ensure pedestrian safety and compliance with accessibility standards.
The...
Sidewalks, Benson from Davis to Clark $500,000
This work includes the removal of existing brick paver sidewalk and replacement with PCC sidewalk and all related
restoration.
Sidewalks, Clark from Benson to Sherman $250,000
Description
South End - HVAC Electri cation $1,700,000
The consulting services for South End - HVAC Electri cation will include evaluating the current HVAC systems and
providing recommendations for electri cation. This will focus on identifying opportunities to transition from fossil fuel-
based...
Southwest Park Renovations $965,000
Description
St. Paul Park Renovations $150,000
Description
Standpipe Water Quality $825,000
May involve assessing the current conditions of the standpipe, evaluating water quality impacts, and recommending
system upgrades. Consulting services could also include developing strategies for ongoing maintenance and water quality
assurance.The...
Stormwater Improvements $2,510,000
The costs relate speci cally to stormwater improvements for non-street projects, such as alleys and other areas. This
includes expenses for installing catch basins, sewer connections, and drainage infrastructure to manage runoff and
prevent...
Street Resurfacing Annual Program $7,466,000
The annual street resurfacing project aims to improve roadway conditions and safety across various streets in the City. Each
year, the project includes resurfacing, minor utility repairs, concrete curb and sidewalk replacements, and any necessary...
Streetlight LED Conversion $300,000
Annual funding used to upgrade -2ing streetlight to LED as part of a long term commitment to conversion.
Streetlight Pole and Fixture Replacement $1,791,000
Annual funding used to purchase and install streetlight poles and xtures in locations that have failed or need to be
replaced and out of service.
Traf c Calming, Bicycle & Ped Improvements $2,150,000
Used towards the installation of existing speed humps, upgrading crosswalks, and other traf c
calming/safetyimprovements throughout the City of Evanston.
City of Evanston | Budget Book 2025 Page 438
Traf c Signal, Central and Central Park $400,000
Phase III involves services to optimize the traf c signal system, including adjustments to signal timing, ne-tuning
pavement markings, and minor updates to signage and curb ramps to ensure improved performance and compliance.The
construction...
Twiggs Park - Renovation $800,000
Description
West Plant Dehumidi catinon $300,000
Description
WM - Central Street $1,000,000
Description
WM - Lincoln St Bridge $1,000,000
Description
WM - Main St, Hartrey to Asbury $1,500,000
Description
Total:$595,851,799
Capital Projects Requests
Itemized Requests for 2025-2030
Park Fieldhouses Restrooms (Leahy)$300,000
The construction scope for the Park Fieldhouse Restrooms (Leahy) includes renovating the restroom facilities to improve
accessibility and functionality. The work will involve replacing outdated xtures, upgrading plumbing, and ensuring
compliance...
Total:$300,000
City of Evanston | Budget Book 2025 Page 439
Overview
The Capital Improvement Plan (CIP) is a process by which the City designs a multi-year plan for major capital
expenditures. It represents the City’s plan for physical development and is reviewed and updated each year to
re ect changing priorities. It provides an ongoing framework for identifying capital requirements, scheduling
projects over a period of years, coordinating related projects, and identifying future scal impacts. Generally,
the CIP includes improvements that are relatively expensive, have a multi-year useful life, and, similar to capital
outlay items, result in xed assets. These include the construction of new buildings, additions to or renovations
of existing buildings and parks, construction of streets, sewer improvements, land purchases, and major
software or equipment purchases. Due to the nature and total costs of the identi ed projects, bond proceeds
are one of the major sources of revenue. The CIP is a dynamic process, with anticipated projects being
changed, added, and deleted from the plan as the ve-year timeline evolves.
During the past several years, staff has undertaken a variety of comprehensive assessments of many of the
City’s capital assets to provide a more complete understanding of the City’s future needs. A sample of these
include: the Comprehensive Pavement Study; Parks, Forestry, and Recreation Strategic Plan; the analysis of the
Civic Center; citywide roo ng assessment; Streetlight Master Plan; Howard Street Corridor Improvements; the
assessments of emergency generators; and the current development of the IT Strategic Plan. These studies
serve as the foundation for the staff recommendations set forth in the attached Capital Improvement Plan. As
the City moves forward, it must continually assess the ongoing infrastructure needs of the community.
Formal City Council adoption of the Capital Improvement Program indicates the City’s commitment to the
plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each
year to pay for the improvements – year one is the approved Capital Budget for which Council approval
authorizes expenditures, with years two through ve re ecting the City’s plan for improvements.
It is important to distinguish between the City’s Capital Improvement Plan (CIP) and Capital Improvement
Fund (CIF). The CIP report in this section includes all citywide capital projects, regardless of the fund and/or
funding source. This contrasts with the City’s CIF, which includes only those capital projects that are not paid
through one of the City’s internal service, special revenue, or enterprise funds. Typically, capital purchases used
to bene t the City as a whole are budgeted and paid from the CIF, while capital purchases speci c to one area,
function, or fund are typically paid from that speci c source or fund.
An example of the above would be an addition or capital improvement to the City’s water ltration plant. While
this project would be included in the City’s CIP report, the expense would be budgeted in the City’s Water
Utility Fund. There are a couple of exceptions to this rule. Capital projects funded via the City’s Motor Fuel Tax
(MFT) Fund may bene t the City as a whole, but for legal purposes such capital projects must be budgeted and
paid out of the City’s MFT Fund. Another example would be capital purchases related to the City’s eet. Since
the City maintains a separate internal service Fleet Fund for tracking purposes, CIP projects pertaining to eet
vehicles and equipment purchases are budgeted and paid from the Fleet Fund rather than the CIF.
City of Evanston | Budget Book 2025 Page 440
Capital Improvements Policy
Section I: Objectives and Priorities
The overall goal for Evanston's capital improvement effort is:
A comprehensive capital improvement program that is used by decision-makers to guide capital investments,
make the best use of limited resources and provide community facilities that function well and contribute to
the attractiveness, public health, and safety of the City.
To accomplish this goal, a broad set of objectives and policies have been developed to guide preparation and
monitoring of the capital improvement program. These broad objectives, priorities, and policies adopted by the
City Council guide staff each year as a capital program is developed and presented to the City Council for review
and consideration.
Objectives
Undertake a comprehensive assessment of all capital needs and develop a strategic plan to meet the
City’s capital needs, so that projects and funding are rationally sequenced, coordinated, and kept on the
public agenda.
Undertake capital improvements that are needed to maintain existing public facilities, increase operating
ef ciency, and reduce operating costs.
Undertake capital investments that encourage and support economic development or directly produce
income.
Undertake capital improvements that are of the highest quality that the City can afford which enhance
Evanston's physical appearance, public image, quality of life, and promote public health and safety.
Limit the extent to which local property taxes are required to nance capital improvements.
Plan all capital projects to meet ADA requirements.
Priorities
Project major capital improvement replacement needs to cover at least a 5- year period so that a long-
range capital maintenance plan can be developed
Set priorities for capital improvements and match projects with appropriate funding sources.
Monitor implementation of the Capital Improvement Plan through periodic capital improvement staff
meetings and reports to the Administration and Public Works Committee.
Undertake an annual review of capital improvement funding sources and an assessment of capital
improvement projects planned for the following years.
Commit funds annually for improvements so that incremental progress can be made toward long-range
goals.
Coordinate planned capital improvement projects where opportunities exist to do so.
Leverage local capital improvement funds to the extent possible.
Give priority to projects that further the objectives of the Comprehensive General Plan.
More speci c policies have also been written to guide the scheduling and prioritization of projects within
each of the major project classi cations.
Economic Development
Make capital investments needed to realize the full potential of Tax Increment Finance areas.
Implement the goals of the Evanston Local Employment Program and work to increase the participation
of Evanston businesses in capital improvement projects.
Coordinate improvements made in retail and commercial areas.
Develop and implement programs to upgrade and maintain streetscapes in each neighborhood business
district within the City.
Develop and implement plans for capital needs of neighborhood economic development.
Environment
Maintain water system improvements needed to ensure a safe and adequate water supply.
Address stormwater issues to minimize public and private property damage.
Develop and implement programs to eliminate environmental hazards where they exist in City facilities
and on public grounds.
City of Evanston | Budget Book 2025 Page 441
Participate in development of area-wide solutions to the problem of solid waste disposal and promote
local recycling and waste reduction efforts to minimize solid waste disposal requirements and conserve
resources.
Forward the objectives of the Climate Action Resiliency Plan
Parks and Recreation
Rehabilitate parks through periodic replacement of pavement, athletic elds and courts, equipment, site
furnishings, infrastructure, and landscaping.
Undertake improvements to enhance and protect the lakefront park system.
Maintain Evanston's community recreational facilities to the high standard expected.
Bring play equipment into compliance with CPSC / ASTM safety guidelines and ADA requirements.
Public Buildings
Consider life cycle costs (long-term costs of maintenance, operation, utilities and nancing) in making
decisions concerning construction, purchasing, disposal, or rehabilitation of public facilities.
Continue to undertake preventive maintenance, energy conservation, and rehabilitation programs for
public buildings.
Undertake projects needed to improve the security of public buildings and facilities.
Complete the rehabilitation/replacement of the Robert Crown Community Center and the surrounding
athletic elds.
Undertake projects and improvement to municipal facilities to meet the standards of the Federal
Americans with Disabilities Act (ADA).
Incorporate age-friendly features into all City facilities.
Develop and implement a plan for the municipal of ces.
Implement policy advocating art within city building projects, in compliance with Title 7, Chapter 16 of the
City Code
Transportation
Improve the condition, ef ciency, and safety of Evanston’s circulation system.
Undertake improvements needed to keep municipal parking facilities well maintained, safe and attractive.
Incorporate the City’s complete and green streets policy into transportation project.
Continue the City’s programs for maintaining curbs, gutters, and sidewalks.
Evaluate all sidewalks and develop an improvement schedule.
Enhance livability of neighborhoods by implementing various traf c controls.
Improve Evanston’s remaining unpaved streets and alleys.
Implement a Citywide bike plan and encourage inter-modal transportation.
Ensure adequate street lighting to balance crime prevention, safety, and residential atmosphere.
Develop plans and programs to improve the appearance and maintenance of rail embankments, viaducts,
and rail stations.
Section II: Fiscal Management
Capital Expenditure Policies
Drawn from the long-range capital needs list, a ve-year capital improvement program will be developed
and updated annually, including anticipated funding sources.
The City will maintain all of its physical assets at a level adequate to protect the City’s capital investment
and to minimize future maintenance and replacement costs.
The City will coordinate development of the capital improvement budget with the development of the
operating budget. Future operating costs associated with new capital improvements will be projected
and included in operating budget forecasts.
If a new project (non-emergency) is identi ed during the scal year, staff shall prepare a report to the City
Council describing the project, and if necessary, recommend a decrease in another approved project so as
not to alter the overall funding for the capital budget.
Capital Financing Policies
Long-term borrowing will not be used to nance current operations or normal maintenance.
Capital projects nanced through the issuance of bonds will be nanced for a period not to exceed the
expected useful life of the project.
City of Evanston | Budget Book 2025 Page 442
The City will establish an appropriate mix of bonded debt and pay-as-you-go nancing in the funding of
capital projects. The City will strive to nd more streams of revenue to support pay-as-you-go nancing of
its future capital improvements.
Dedicated revenue stream options include, but are not limited to, excess funds, additional taxes (i.e. motor
fuel tax for street improvements) and use of tax increment nancing revenues as they become available.
Outstanding tax-supported debt shall not exceed $160 million per resolution 44-R-19.
Capital Project Planning and Cost Containment
City staff will meet quarterly to review the progress on all outstanding projects. Semi-annual reports will
be presented to the Administration & Public Works Committee.
Identi cation of funding opportunities should be included within the project development phase.
Recognize that most projects will take at least two years to plan and implement.
Where appropriate, separate project planning and execution costs, acknowledging that approving a study
does not guarantee the implementation of the project.
For any enterprise fund or storm water management fund that is supporting debt, an annual rate study
will be performed to ensure that the fees or rates are suf cient to meet the debt service requirements.
A ve-year projection of revenues and expenditures for the general, special revenue, and enterprise funds
should be prepared to provide strategic perspective to each annual budget process.
Emergency Fund Reserves
An emergency account within the capital improvement fund shall be established to fund emergency
capital needs.
The emergency account shall be initially funded through a one-time revenue source and replenished with
a percentage of project surpluses at the end of the scal year.
Grants
City staff should seek grants for projects which are in the current scal year, the ve-year plan, or fund a
recognized City need.
For projects not currently funded or in the ve year plan, the Council must approve the reduction or
elimination of a previously planned project.
If a grant is received, the original funds can be used in any of the following ways:
Reallocated to a new project within the ve-year plan within the same area
Reallocated to a priority list of projects approved by the City Council during consideration of the capital
plan
Used to expand the scope of the existing project for which the grant is received
Placed in the contingency fund for future matches or cost overruns
Placed in an emergency fund for unanticipated projects
Community Development Block Grant (CDBG) Funds
A comprehensive program for all capital projects in the CDBG target area will be presented to the CDBG
Committee.
City of Evanston | Budget Book 2025 Page 443
POSITION INFORMATION
City of Evanston | Budget Book 2025 Page 444
Position Control
The 2025 Position Control document details the number and title of positions included in the 2025 Adopted
Budget. The full list is shown below, and the complete document with notes regarding position changes is
available in the attachments.A
Note this table includes all full-time and permanent part-time employees for the City of Evanston. The City does
budget for and retain the services of seasonal employees (i.e. lifeguards, interns, temporary staff in
departments during busy seasons, etc.). These positions are lled on a seasonal, temporary, and/or "as-needed"
basis and not included in the overall position count.
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
General Fund (100)
LEGISLATIVE
1300 CITY COUNCIL
Mayor 0.00 0.00 0.00 0.00
Alderman 0.00 0.00 0.00 0.00
City Council Admin 0.00 1.00 1.00 0.00
Policy Coordinator 1.00 0.00 0.00 0.00
CITY COUNCIL TOTAL 1.00 1.00 1.00 0.00
1400 CITY CLERK
City Clerk 0.00 0.00 0.00 0.00
Deputy City Clerk 2.00 2.00 2.00 0.00
CITY CLERK TOTAL 2.00 2.00 2.00 0.00
LEGISLATIVE TOTAL 3.00 3.00 3.00 0.00
CITY MANAGER'S OFFICE
1505 CITY MANAGER
City Manager 1.00 1.00 1.00 0.00
Deputy City Manager 2.00 2.00 2.00 0.00
Administrative Lead 0.00 2.00 2.00 0.00
Administrative Assistant 1.00 0.00 0.00 0.00
Administrative Coordinator 1.00 0.00 0.00 0.00
Assistant to the City Manager 1.00 1.00 1.00 0.00
Accounts Payable Coordinator 1.00 1.00 1.00 0.00
ADA Coordinator 1.00 0.00 0.00 0.00
Policy Coordinator 0.00 1.00 1.00 0.00
Chief Legislative Policy Advisor 0.00 0.00 1.00 1.00
Manager of Organizational Performance and Equity 1.00 0.00 0.00 0.00
CITY MANAGER TOTAL 9.00 8.00 9.00 1.00
1510 COMMUNITY ENGAGEMENT
Communications Manager 1.00 1.00 1.00 0.00
Community Engagement Specialist 1.00 1.00 1.00 0.00
Temporary Cable TV Staff 0.50 0.50 0.50 0.00
Broadcast Operations Coordinator 1.00 1.00 1.00 0.00
COMMUNITY ENGAGEMENT TOTAL 3.50 3.50 3.50 0.00
1540 TRANSPORTATION AND MOBILITY
Transportation and Mobility Coordinator 0.00 1.00 1.00 0.00
TRANSPORTATION AND MOBILITY TOTAL 0.00 1.00 1.00 0.00
1550 PERFORMANCE & EQUITY
City of Evanston | Budget Book 2025 Page 445
Manager of Organizational Performance and Equity 0.00 1.00 1.00 0.00
Equity Professional Learning Specialist 0.00 1.00 1.00 0.00
PERFORMANCE & EQUITY TOTAL 0.00 2.00 2.00 0.00
1555 FINANCIAL ADMINISTRATION
Senior Financial Analyst 1.00 1.00 1.00 0.00
Financial Analyst 1.00 1.00 1.00 0.00
Budget Manager 1.00 1.00 1.00 0.00
Chief Financial Of cer/Treasurer 1.00 1.00 1.00 0.00
FINANCIAL ADMINISTRATION TOTAL 4.00 4.00 4.00 0.00
1560 REVENUE
Revenue Supervisor 0.50 0.50 1.00 0.50
Collections Coordinator 0.00 0.00 1.00 1.00
Accounts Receivable Coordinator 1.00 1.00 1.00 0.00
Customer Service Representative 2.00 2.00 4.00 2.00
REVENUE TOTAL 3.50 3.50 7.00 3.50
1570 ACCOUNTING
Accounting Manager 1.00 1.00 1.00 0.00
Accountant (Temporary)1.00 1.00 1.00 0.00
Senior Accountant 1.00 1.00 1.00 0.00
Payroll Pension Administrator 0.50 0.50 0.50 0.00
ACCOUNTING TOTAL 3.50 3.50 3.50 0.00
1571 TAX ASSESSMENT REVIEW
Tax Assessment Reviewer 1.00 1.00 1.00 0.00
TAX ASSESSMENT REVIEW TOTAL 1.00 1.00 1.00 0.00
1575 PURCHASING
Purchasing Manager 1.00 1.00 1.00 0.00
Purchasing Specialist 2.00 2.00 2.00 0.00
PURCHASING TOTAL 3.00 3.00 3.00 0.00
1580 Community Arts
Cultural Arts Coordinator 0.40 1.00 0.50 -0.50
COMMUNITY ARTS TOTAL 0.40 1.00 0.50 -0.50
1585 ADMINISTRATIVE ADJUDICATION
Admin. Adjudication Aide 1.00 1.00 1.00 0.00
ADMIN. ADJUDICATION TOTAL 1.00 1.00 1.00 0.00
1915 PAYROLL
Payroll Manager 0.00 0.00 1.00 1.00
Payroll/Pension Administrator 0.00 0.00 1.50 1.50
PAYROLL TOTAL 0.00 0.00 2.50 2.50
1929 HUMAN RESOURCES
0.00 0.00 1.00 1.00
Assistant HR Manager 0.00 0.00 1.00 1.00
Safety & Workers' Comp Manager 0.00 0.00 1.00 1.00
Recruitment and Retention Coordinator 0.00 0.00 1.00 1.00
Human Resources Assistant 0.00 0.00 2.00 2.00
Human Resources Generalist 0.00 0.00 4.00 4.00
Human Resources Division Manager 0.00 0.00 1.00 1.00
HUMAN RESOURCES TOTAL 0.00 0.00 11.00 11.00
5300 ECONOMIC DEVELOPMENT
Economic Development Specialist 2.00 2.00 2.00 0.00
City of Evanston | Budget Book 2025 Page 446
Economic Development Coordinator 0.00 1.00 1.00 0.00
Economic Development Division Mgr.1.00 1.00 1.00 0.00
ECONOMIC DEVELOPMENT TOTAL 3.00 4.00 4.00 0.00
CITY MANAGER'S OFFICE TOTAL 31.90 35.50 53.00 17.50
LAW DEPARTMENT
1705 LEGAL ADMINISTRATION
Paralegal 1.00 1.00 1.00 0.00
Administrative Lead 0.00 0.00 0.00 0.00
Administrative Secretary 1.00 1.00 1.00 0.00
Deputy City Attorney 1.00 1.00 1.00 0.00
Safety Specialist 0.00 1.00 1.00 0.00
Safety Assistant 0.00 1.00 1.00 0.00
City Attorney 1.00 1.00 1.00 0.00
Assistant City Attorney 3.00 3.00 3.00 0.00
LEGAL ADMINISTRATION TOTAL 7.00 9.00 9.00 0.00
LAW DEPARTMENT TOTAL 7.00 9.00 9.00 0.00
ADMINISTRATIVE SERVICES DEPARTMENT
1905 ADMINISTRATIVE SERVICES ADMINISTRATION
Administrative Services Director/Assistant City Manager 0.00 0.00 0.00 0.00
Administrative Service Director/CIO 1.00 1.00 1.00 0.00
Administrative Assistant 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
ADMINISTRATIVE SERVICES ADMIN TOTAL 3.00 3.00 3.00 0.00
1915 PAYROLL
Payroll Manager 1.00 1.00 0.00 -1.00
Payroll/Pension Administrator 1.50 1.50 0.00 -1.50
PAYROLL TOTAL 2.50 2.50 0.00 -2.50
1929 HUMAN RESOURCES
HR Assistant/Bene ts Coordinator 1.00 1.00 0.00 -1.00
Assistant HR Manager 1.00 1.00 0.00 -1.00
Safety & Workers' Comp Manager 1.00 1.00 0.00 -1.00
Safety Specialist 1.00 0.00 0.00 0.00
Class and Compensation Specialist 0.00 1.00 0.00 -1.00
Recruitment and Retention Coordinator 1.00 1.00 0.00 -1.00
Human Resources Assistant 2.00 2.00 0.00 -2.00
Human Resources Generalist 3.00 4.00 0.00 -4.00
Human Resources Division Manager 1.00 1.00 0.00 -1.00
HUMAN RESOURCES TOTAL 11.00 12.00 0.00 -12.00
1932 INFORMATION TECHNOLOGY
GIS Analyst 1.00 1.00 1.00 0.00
Network Engineer 1.00 1.00 1.00 0.00
Digital Services Specialist 1.00 1.00 1.00 0.00
Civic Technology Analyst 1.00 1.00 1.00 0.00
Public Safety Technology Coordinator 1.00 1.00 1.00 0.00
Chief Information Security Of cer 1.00 1.00 1.00 0.00
Security Analyst 1.00 1.00 1.00 0.00
Programmer Analyst 1.00 1.00 1.00 0.00
Technical Support Specialist I 3.00 3.00 3.00 0.00
IT Service Delivery Manager 1.00 1.00 1.00 0.00
Systems Administrator 2.00 2.00 2.00 0.00
INFORMATION TECHNOLOGY TOTAL 14.00 14.00 14.00 0.00
City of Evanston | Budget Book 2025 Page 447
1941 PARKING ENFORCEMENT AND TICKETS
Parking Enforcement Of cer 11.00 11.00 11.00 0.00
Parking Enforcement Of cer - PT 0.50 0.50 0.50 0.00
Parking Enforcement Supervisor 1.00 1.00 1.00 0.00
PARKING ENFORCEMENT AND TICKETS TOTAL 12.50 12.50 12.50 0.00
1950 FACILITIES
Facilities & Fleet Management Supervisor 2.00 2.00 2.00 0.00
FFM Procurement Specialist 0.00 0.00 0.50 0.50
Administrative Lead 0.50 0.50 0.50 0.00
Asset Specialist 1.00 1.00 1.00 0.00
Facilities & Fleet Division Manager 0.50 0.50 0.50 0.00
Facilities Maintenance Worker I 3.00 3.00 3.00 0.00
Facilities Maintenance Worker II 0.00 1.00 0.00 -1.00
Facilities Operations Coordinator 1.00 1.00 1.00 0.00
Facilities Maintenance Worker III 12.00 13.00 13.00 0.00
Master Tradesman 2.00 2.00 2.00 0.00
FACILITIES TOTAL 22.00 24.00 23.50 -0.50
ADMINISTRATIVE SERVICES DEPARTMENT TOTAL 65.00 68.00 53.00 -15.00
COMMUNITY DEVELOPMENT DEPARTMENT
2101 COMMUNITY DEVELOPMENT ADMINISTRATION
Director, Community Development 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
Administrative Lead 1.00 1.00 1.00 0.00
COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 3.00 3.00 3.00 0.00
2105 PLANNING AND ZONING
Planning & Policy Supervisor 0.00 1.00 1.00 0.00
Planning Manager 1.00 1.00 1.00 0.00
Planner 4.00 4.00 3.00 -1.00
Senior Planner 0.00 0.00 1.00 1.00
Senior Housing Planner 0.00 0.00 0.50 0.50
Neighborhood & Land Use Planner 1.00 1.00 1.00 0.00
Zoning Administrator 1.00 1.00 1.00 0.00
PLANNING AND ZONING TOTAL 7.00 8.00 8.50 0.50
2115 PROPERTY STANDARDS
Property Maintenance Inspector I 5.00 5.00 5.00 0.00
Senior Property Maintenance Inspector 0.00 0.00 0.00 0.00
Property Maintenance Supervisor 1.00 1.00 1.00 0.00
Customer Service Coordinator 1.00 1.00 1.00 0.00
Customer Service Representative 0.00 0.00 0.00 0.00
PROPERTY STANDARDS TOTAL 7.00 7.00 7.00 0.00
2124 HOUSING AND GRANTS
Housing and Grants Manager 0.00 1.00 0.50 -0.50
Housing & Economic Development Analyst 0.00 0.00 0.25 0.25
Senior Grants Comp. Specialist 0.00 0.00 0.25 0.25
Housing & Grants Supervisor 0.00 0.00 0.25 0.25
HOUSING AND GRANTS TOTAL 0.00 1.50 1.25 -0.25
2126 BUILDING INSPECTION SERVICES
Electrical Inspector II 1.00 1.00 1.00 0.00
Plumbing/Mechanical Inspector 2.00 2.00 2.00 0.00
Plan Reviewer 1.00 1.00 2.00 1.00
Permit Services Specialist 1.00 1.00 1.00 0.00
Building Construction Insp. Supervisor 1.00 1.00 1.00 0.00
City of Evanston | Budget Book 2025 Page 448
Customer Service Coordinator 0.40 0.00 0.00 0.00
Customer Service Representative 0.00 1.00 1.00 0.00
Permit Services Representative 4.00 4.00 4.00 0.00
Permit Desk Supervisor 1.00 1.00 1.00 0.00
Build/Insp Serv. Division Manager 1.00 1.00 1.00 0.00
Combination Building Inspector 0.00 0.00 1.00 1.00
BUILDING INSPECTION SERVICES TOTAL 12.40 13.00 15.00 2.00
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 29.40 32.50 34.75 2.25
POLICE DEPARTMENT
2205 POLICE ADMINISTRATION
Administrative Coordinator 1.00 1.00 1.00 0.00
Chief of Police 1.00 1.00 1.00 0.00
POLICE ADMINISTRATION TOTAL 2.00 2.00 2.00 0.00
2210 PATROL OPERATIONS
Police Commander 4.00 4.00 4.00 0.00
Police Of cer 74.00 79.00 85.00 6.00
Police Sergeant 14.00 15.00 14.00 -1.00
Deputy Chief 2.00 2.00 2.00 0.00
PATROL OPERATIONS TOTAL 94.00 100.00 105.00 5.00
2215 CRIMINAL INVESTIGATION
Police Commander 1.00 1.00 1.00 0.00
Police Of cer 13.00 11.00 9.00 -2.00
Police Sergeant 1.00 1.00 2.00 1.00
CRIMINAL INVESTIGATION TOTAL 15.00 13.00 12.00 -1.00
2230 JUVENILE BUREAU
Police Of cer 7.00 7.00 4.00 -3.00
JUVENILE BUREAU TOTAL 7.00 7.00 4.00 -3.00
2235 SCHOOL LIAISON
Police Of cer 4.00 4.00 4.00 0.00
SCHOOL LIAISON TOTAL 4.00 4.00 4.00 0.00
2240 POLICE RECORDS
Records Input Operator 2.00 2.00 2.00 0.00
Records Coordinator 1.00 1.00 1.00 0.00
Review Of cer 1.00 1.00 1.00 0.00
POLICE RECORDS TOTAL 4.00 4.00 4.00 0.00
2245 COMMUNICATIONS
Telecommunicator 12.00 12.00 12.00 0.00
COMMUNICATIONS TOTAL 12.00 12.00 12.00 0.00
2250 SERVICE DESK
Service Desk Of cer II 12.00 12.00 12.00 0.00
311/Service Desk Manager 1.00 1.00 1.00 0.00
311/Service Desk Assistant Supervisor 1.00 1.00 1.00 0.00
SERVICE DESK TOTAL 14.00 14.00 14.00 0.00
2251 PUBLIC INFORMATION (311)
Service Desk Of cer I 8.00 8.00 8.00 0.00
PUBLIC INFORMATION TOTAL 8.00 8.00 8.00 0.00
2255 OFFICE OF PROFESSIONAL STANDARDS
Administrative Assistant 1.00 0.00 0.00 0.00
City of Evanston | Budget Book 2025 Page 449
Administrative Lead 0.00 1.00 1.00 0.00
Police Commander 1.00 1.00 1.00 0.00
Police Sergeant 1.00 1.00 1.00 0.00
OFFICE OF PROFESSIONAL STANDARDS TOTAL 3.00 3.00 3.00 0.00
2260 OFFICE OF ADMINISTRATION
Deputy Chief 1.00 1.00 1.00 0.00
Administrative Coordinator 1.00 1.00 1.00 0.00
Manager of Finance and Budget 1.00 1.00 1.00 0.00
OFFICE OF ADMINISTRATION TOTAL 3.00 3.00 3.00 0.00
2265 NEIGHBORHOOD ENFORCEMENT TEAM
Police Commander 1.00 1.00 1.00 0.00
Police Of cer 10.00 6.00 6.00 0.00
Police Sergeant 2.00 2.00 2.00 0.00
NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 13.00 9.00 9.00 0.00
2270 TRAFFIC BUREAU
Police Commander 0.00 1.00 1.00 0.00
Police Of cer 5.00 6.00 5.00 -1.00
Police Sergeant 1.00 0.00 0.00 0.00
TRAFFIC BUREAU TOTAL 6.00 7.00 6.00 -1.00
2275 COMMUNITY STRATEGIC BUREAU
Crime Analyst 1.00 1.00 1.00 0.00
COMMUNITY STRATEGIC BUREAU TOTAL 1.00 1.00 1.00 0.00
2280 ANIMAL CONTROL
Animal Control Warden 1.00 1.00 1.00 0.00
ANIMAL CONTROL TOTAL 1.00 1.00 1.00 0.00
2285 PROBLEM SOLVING TEAM
Police Commander 1.00 1.00 1.00 0.00
Police Sergeant 1.00 1.00 1.00 0.00
Police Of cer 9.00 9.00 9.00 0.00
PROBLEM SOLVING TEAM TOTAL 11.00 11.00 11.00 0.00
2291 PROPERTY BUREAU
Management Analyst 1.00 1.00 1.00 0.00
Property Of cer 1.00 2.00 2.00 0.00
PROPERTY BUREAU TOTAL 2.00 3.00 3.00 0.00
2295 BUILDING MANAGEMENT
Custodian I 1.00 1.00 1.00 0.00
BUILDING MANAGEMENT TOTAL 1.00 1.00 1.00 0.00
POLICE DEPARTMENT TOTAL 201.00 203.00 203.00 0.00
FIRE DEPARTMENT
2305 FIRE MANAGEMENT & SUPPORT
Administrative Lead 1.00 1.00 1.00 0.00
Fire Chief 1.00 1.00 1.00 0.00
Deputy Chief 1.00 1.00 1.00 0.00
Administrative Coordinator 0.00 0.00 0.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
FIRE MANAGEMENT & SUPPORT TOTAL 4.00 4.00 4.00 0.00
2310 FIRE PREVENTION
Deputy Chief 0.00 0.00 0.00 0.00
City of Evanston | Budget Book 2025 Page 450
Fire Captain 2.00 2.00 2.00 0.00
Fire Plan Reviewer 1.00 1.00 1.00 0.00
FIRE PREVENTION TOTAL 3.00 3.00 3.00 0.00
2315 FIRE SUPPRESSION
Division Chief, Fire 2.00 2.00 2.00 0.00
Fire ghter Apprentice 0.50 0.50 0.50 0.00
Fire Captain 26.00 24.00 24.00 0.00
Fire ghter/Paramedic 80.00 80.00 80.00 0.00
Field Chief 0.00 2.00 2.00 0.00
Shift Chief, Fire 3.00 3.00 3.00 0.00
FIRE SUPPRESSION TOTAL 111.50 111.50 111.50 0.00
FIRE DEPARTMENT TOTAL 118.50 118.50 118.50 0.00
HEALTH AND HUMAN SERVICES DEPARTMENT
2407 HEALTH SERVICES ADMINISTRATION
Director, Health & Human Services 0.25 0.25 0.25 0.00
Management Analyst 0.50 0.50 0.50 0.00
Administrative Lead 0.50 0.50 0.50 0.00
HEALTH SERVICES ADMINISTRATION TOTAL 1.25 1.25 1.25 0.00
2435 FOOD AND ENVIRONMENTAL HEALTH
Environmental Health Practitioner 3.00 3.00 3.00 0.00
Community Health Specialist 0.20 0.00 0.00 0.00
Senior Environmental Health Practitioner 1.00 1.00 1.00 0.00
Communicable Disease Surveillance Specialist 2.00 2.00 2.00 0.00
Disease Intervention Specialist 0.00 1.00 1.00 0.00
Public Health Preparedness Specialist 1.00 1.00 1.00 0.00
Environmental Health Technicians 1.00 1.00 1.00 0.00
Health License Coordinator 1.00 1.00 1.00 0.00
PT Pest Control Operator 0.50 0.50 1.25 0.75
Public Health Manager 0.50 0.50 0.50 0.00
FOOD AND ENVIRONMENTAL HEALTH TOTAL 10.20 11.00 11.75 0.75
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 11.45 12.25 13.00 0.75
PARKS & RECREATION DEPARTMENT
3005 RECREATION MANAGEMENT & GENERAL SUPPORT
Director, Parks & Recreation 1.00 1.00 1.00 0.00
Deputy Director 2.00 2.00 2.50 0.50
Administrative Coordinator 1.00 1.00 1.00 0.00
Disability Rights & Advocacy Mgr 0.00 1.00 0.00 -1.00
Administrative Lead 1.00 1.00 1.00 0.00
Recreation Support Specialist 1.00 0.00 0.00 0.00
Recreation Support Manager 0.00 1.00 1.00 0.00
Digital Communications Coordinator 1.00 1.00 1.00 0.00
Special Events Coordinator 1.00 0.00 0.00 0.00
Food Services Coordinator 0.00 1.00 1.00 0.00
RECREATION MGMT & GENERAL SUPPORT TOTAL 8.00 9.00 8.50 -0.50
3030 CROWN COMMUNITY CENTER
After School Supervisor 1.00 1.00 1.00 0.00
Assistant Program Coordinator 1.00 1.00 1.00 0.00
Assistant Recreation Manager 1.00 1.00 1.00 0.00
Clerk II 3.00 3.00 3.00 0.00
Clerk II PT 0.67 0.67 1.42 0.75
Crown Operations Supervisor 1.00 1.00 1.00 0.00
Crown Facilities Maintenance Worker II 5.00 5.00 5.00 0.00
City of Evanston | Budget Book 2025 Page 451
Facility Coordinator Crown 2.00 2.00 2.00 0.00
Of ce Coordinator 1.00 1.00 0.00 -1.00
Lead Preschool Teacher 0.00 0.00 1.00 1.00
Lead Preschool Instructor 0.00 1.00 1.00 0.00
Preschool Instructor 3.00 3.00 0.75 -2.25
Assistant Preschool Instructor 6.11 6.00 6.00 0.00
Preschool Program Supervisor 1.00 1.00 1.00 0.00
Enrichment & Specialty Programs Division Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 3.00 3.00 2.00 -1.00
Custodian II 0.00 1.00 1.00 0.00
PT Custodian 4.50 2.75 2.25 -0.50
CROWN COMMUNITY CENTER TOTAL 34.28 34.42 31.42 -3.00
3035 CHANDLER COMMUNITY CENTER
Clerk III 0.75 0.75 0.75 0.00
Recreation Manager 0.00 0.50 0.50 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
PT Custodian 2.08 1.08 1.08 0.00
Facilities Supervisor 0.65 0.65 0.40 -0.25
CHANDLER COMMUNITY CENTER TOTAL 5.48 4.98 4.73 -0.25
3040 FLEETWOOD JOURDAIN COMMUNITY CENTER
Clerk III 0.70 0.70 0.70 0.00
Of ce Coordinator 1.00 1.00 1.00 0.00
Custodian II 1.00 2.00 2.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 1.00 2.00 2.00 0.00
Program Supervisor 0.50 0.50 0.50 0.00
Assistant Program Coordinator 1.00 0.00 0.00 0.00
PT Custodian 1.25 0.50 0.50 0.00
FLEETWOOD JOURDAIN COMM. CENTER TOTAL 7.45 7.70 7.70 0.00
3045 FLEETWOOD JOURDAIN THEATER
Recreation Program Coordinator 1.00 1.00 1.00 0.00
FLEETWOOD JOURDAIN THEATER TOTAL 1.00 1.00 1.00 0.00
3050 RECREATION OUTREACH
Program Supervisor 0.00 0.00 0.00 0.00
RECREATION OUTREACH 0.00 0.00 0.00 0.00
3055 LEVY CENTER SENIOR SERVICES
Custodian I 1.00 1.00 1.00 0.00
Facilities Maintenance Worker/Cust II 1.00 1.00 1.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Of ce Coordinator 1.00 1.00 1.00 0.00
PT Of ce Assistant 1.17 1.17 1.17 0.00
Facilities Supervisor 1.22 1.22 1.22 0.00
FT Bus Driver 1.00 1.00 1.00 0.00
PT Custodian 1.45 1.70 1.70 0.00
LEVY CENTER SENIOR SERVICES TOTAL 10.84 11.09 11.09 0.00
3080 BEACHES
Recreation Manager 1.00 0.50 0.50 0.00
Recreation Program Coordinator 1.00 1.00 1.00 0.00
BEACHES TOTAL 2.00 1.50 1.50 0.00
3130 ACCESSIBLE RECREATION
City of Evanston | Budget Book 2025 Page 452
Recreation Program Coordinator 2.00 2.00 1.00 -1.00
Disability Rights Advocacy Manager 0.00 0.00 1.00 1.00
Program Coordinator - Inclusion 0.00 0.00 1.00 1.00
Program Supervisor 0.46 0.46 0.46 0.00
SPECIAL RECREATION TOTAL 2.46 2.46 3.46 1.00
3140 BUS PROGRAM
PT Bus Driver 1.15 1.15 1.15 0.00
BUS PROGRAM TOTAL 1.15 1.15 1.15 0.00
3150 PARK SERVICE UNIT
PT Park Ranger 1.00 1.00 0.00 -1.00
PARK SERVICE UNIT TOTAL 1.00 1.00 1.00 0.00
3225 GIBBS-MORRISON CULTURAL CENTER
Facilities Supervisor 1.00 1.00 0.50 -0.50
GIBBS-MORRISON CULTURAL CENTER TOTAL 1.00 1.00 0.50 -0.50
3500 SPECIAL EVENTS
Special Events Coordinator 0.00 1.00 1.00 0.00
SPECIAL EVENTS TOTAL 0.00 1.00 1.00 0.00
3505 SOUTH END
Recreation Program Coordinator 0.00 0.00 1.00 1.00
Preschool Instructor 0.00 0.00 2.75 2.75
Of ce Coordinator 0.00 0.00 1.00 1.00
SOUTH END TOTAL 0.00 0.00 4.75 4.75
3605 ECOLOGY CENTER
Clerk III 1.00 1.00 1.00 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Garden Coordinator 1.00 1.00 1.00 0.00
Facilities Supervisor 0.50 0.50 0.50 0.00
Custodian I 1.00 1.00 1.00 0.00
ECOLOGY CENTER TOTAL 6.50 6.50 6.50 0.00
3710 NOYES CULTURAL ARTS CENTER
Recreation Coordinator 1.00 1.00 1.00 0.00
PT Custodian 1.68 1.68 1.68 0.00
NOYES CULTURAL ARTS CENTER TOTAL 2.68 2.68 2.68 0.00
3720 CULTURAL ARTS PROGRAMS
Recreation Program Coordinator 1.00 1.00 1.00 0.00
CULTURAL ARTS PROGRAMS TOTAL 1.00 1.00 1.00 0.00
PARKS & RECREATION DEPARTMENT TOTAL 84.84 86.48 86.98 0.50
PUBLIC WORKS AGENCY
4105 PUBLIC WORKS AGENCY ADMIN
Director of Public Works Agency 0.50 0.50 0.50 0.00
Administrative Lead 2.00 2.00 1.00 -1.00
Administrative Coordinator 0.00 0.00 1.00 1.00
PUBLIC WORKS AGENCY ADMIN TOTAL 2.50 2.50 2.50 0.00
4300 ENVIRONMENTAL SERVICES
Public Services Coordinator 1.00 0.00 0.00 0.00
ENVIRONMENTAL SERVICES TOTAL 1.00 0.00 0.00 0.00
City of Evanston | Budget Book 2025 Page 453
4310 RECYCLING AND ENVIRONMENTAL MAINTENANCE
Equipment Operator I 1.00 1.00 1.00 0.00
Equipment Operator II 2.00 2.00 2.00 0.00
Public Works Maint Worker II 3.00 3.00 3.00 0.00
RECYCLING AND ENVIRONMENTAL MAINTENANCE TOTAL 6.00 6.00 6.00 0.00
4320 FORESTRY
Arborist/Forestry Supervisor 1.00 1.00 1.00 0.00
Forestry Crew Leader 3.00 3.00 4.00 1.00
Forestry Worker III 11.00 10.00 8.00 -2.00
Forestry Worker II 0.00 1.00 2.00 1.00
Forestry Worker I 1.00 1.00 1.00 0.00
FORESTRY TOTAL 16.00 16.00 16.00 0.00
4330 GREENWAYS
Equipment Operator II 2.00 2.00 2.00 0.00
General Tradesman 1.00 1.00 1.00 0.00
Greenway Supervisor 1.00 1.00 1.00 0.00
Greenway Crew Leader 4.00 4.00 4.00 0.00
Public Works Maintenance Worker II 2.00 2.00 2.00 0.00
Public Works Maintenance Worker I 1.00 1.00 1.00 0.00
Greenways Worker III 4.00 4.00 4.00 0.00
GREENWAYS TOTAL 15.00 15.00 15.00 0.00
4400 CAPITAL PLANNING & ENGINEERING
Assistant City Engineer 0.00 1.00 1.00 0.00
Capital Planning Bureau Chief 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 0.50 1.50 1.50 0.00
4410 STREETS AND RIGHT OF WAY
Civil Engineer III 1.75 1.75 1.75 0.00
Civil Engineer II 1.50 1.50 2.50 1.00
Senior Project Manager 2.00 2.00 2.00 0.00
Senor Project Manager: Construct/Design 0.50 0.50 0.50 0.00
Engineering Associate II 1.00 1.00 1.00 0.00
STREETS AND RIGHT OF WAY TOTAL 6.75 6.75 7.75 1.00
4420 TRANSPORTATION
Sr Proj Mgr: Traf/ROW/Permits 1.00 1.00 1.00 0.00
Traf c Engineering Technician 0.50 0.50 0.50 0.00
TRANSPORTATION TOTAL 1.50 1.50 1.50 0.00
4430 PARKS AND FACILITIES
ADA/CIP Project Manager 1.00 1.00 0.00 -1.00
Sr. Project Manager: Facilities/Parks 1.00 1.00 1.00 0.00
Landscape Architect 0.00 1.00 1.00 0.00
Architect 0.50 0.50 1.50 1.00
PARKS AND FACILITIES TOTAL 2.50 3.50 3.50 0.00
4500 INFRASTRUCTURE MAINTENANCE
Project Management Supervisor 1.00 1.00 1.00 0.00
Public Services Coordinator 0.00 1.00 1.00 0.00
Tree Preservation Coordinator 0.00 1.00 1.00 0.00
Public Services Bureau Chief 0.75 0.75 0.75 0.00
Clerk 1.00 1.00 1.00 0.00
Manager of Field Services 0.00 0.00 1.00 1.00
INFRASTRUCTURE MAINTENANCE TOTAL 2.75 4.75 5.75 1.00
4510 STREET MAINTENANCE
City of Evanston | Budget Book 2025 Page 454
Equipment Operator II 9.00 9.00 9.00 0.00
Equipment Operator III 3.00 3.00 3.00 0.00
Maintenance Worker I (Graf ti)1.00 1.00 1.00 0.00
PW Crew Leader 2.00 2.00 2.00 0.00
Supervisor: Streets 1.00 1.00 1.00 0.00
STREET MAINTENANCE TOTAL 16.00 16.00 16.00 0.00
4520 TRAFFIC SIGNAL AND STREET LIGHT MAINTENANCE
Traf c Operations Supervisor 1.00 1.00 1.00 0.00
Public Works Maint Worker III 3.00 3.00 3.00 0.00
Traf c Electrician 3.00 3.00 3.00 0.00
Traf c Electrician Leader 1.00 1.00 1.00 0.00
TRAFFIC SIGNS AND STREET LIGHT MAINTENANCE TOTAL 8.00 8.00 8.00 0.00
PUBLIC WORKS AGENCY TOTAL 78.50 81.50 83.50 2.00
GENERAL FUND TOTAL 630.59 649.73 657.73 8.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
American Rescue Plan Act (ARPA) Fund (170)
COMMUNITY DEVELOPMENT DEPARTMENT
9971 ARPA ADMIN
ARPA Admin Coordinator 0.00 0.00 1.00 1.00
ARPA ADMIN TOTAL 0.00 0.00 1.00 1.00
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.00 0.00 1.00 1.00
ARPA FUND TOTAL 0.00 0.00 1.00 1.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
General Assistance Fund (175)
HEALTH AND HUMAN SERVICES DEPARTMENT
4605 GENERAL ASSISTANCE ADMINISTRATION
Director, Health & Human Services 0.25 0.25 0.25 0.00
Customer Service Representative 1.00 1.00 1.00 0.00
Human Services Specialist 3.00 3.00 3.00 0.00
GENERAL ASSISTANCE ADMINISTRATION TOTAL 4.25 4.25 4.25 0.00
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 4.25 4.25 4.25 0.00
GENERAL ASSISTANCE FUND TOTAL 4.25 4.25 4.25 0.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Human Services Fund (176)
COMMUNITY DEVELOPMENT DEPARTMENT
4651 MENTAL HEALTH BOARD ALLOCATIONS
Senior Grants and Comp. Specialist 0.30 0.30 0.65 0.35
MENTAL HEALTH BOARD ALLOCATIONS TOTAL 0.30 0.30 0.65 0.35
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.30 0.30 0.65 0.35
HEALTH AND HUMAN SERVICES DEPARTMENT
2445 HUMAN SERVICES
Director, Health & Human Services 0.50 0.50 0.50 0.00
City of Evanston | Budget Book 2025 Page 455
Administrative Lead 0.50 0.50 0.50 0.00
Management Analyst 0.50 0.50 0.50 0.00
Community Health Specialist 0.80 1.00 1.00 0.00
Public Health Manager 0.50 0.50 0.50 0.00
Family Advocate 1.00 1.00 0.00 -1.00
Senior Human Services Advocate 0.00 0.00 1.00 1.00
Human Services Advocate 3.00 3.00 2.00 -1.00
Senior Services Advocate 1.00 1.00 0.00 -1.00
Long-term Care Ombudsman 1.00 1.00 1.00 0.00
Comunity Ombudsman 0.00 0.00 0.40 0.40
Business Workforce Compliance Coordinator 1.00 1.00 1.00 0.00
Workforce Development Coordinator 1.00 1.00 1.00 0.00
Career Development Coordinator 1.00 1.00 1.00 0.00
Human Services Manager 1.00 1.00 1.00 0.00
HUMAN SERVICES TOTAL 12.80 13.00 11.40 -1.60
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 12.80 13.00 11.40 -1.60
PARKS AND RECREATION DEPARTMENT
3210 YOUTH & FAMILY SERVICES - HUMAN SERVICES
Family Advocate 0.00 0.00 1.00 1.00
Senior Services Advocate 0.00 0.00 1.00 1.00
YOUTH & FAMILY SERVICES - HUMAN SERVICES TOTAL 0.00 0.00 2.00 2.00
3215 YOUTH & FAMILY SERVICES - YOUTH ENGAGEMENT
Community Services Manager 1.00 0.00 0.00 0.00
Youth and Family Program Coordinator 1.00 1.00 1.00 0.00
Youth and Family Program Manager 0.00 1.00 1.00 0.00
Outreach Supervisor 1.00 0.00 0.00 0.00
Lead Outreach Worker 1.00 1.00 1.00 0.00
Outreach Worker 5.00 5.00 5.00 0.00
YOUTH & COMMUNITY ENGAGEMENT TOTAL 9.00 8.00 8.00 0.00
3300 COMMUNITY RESPONSE - CARE TEAM
Deputy Director 0.00 0.00 0.50 0.50
Crisis Alternative Responder 0.00 0.00 4.00 4.00
COMMUNITY RESPONSE - CARE TEAM TOTAL 0.00 0.00 4.50 4.50
PARKS AND RECREATION DEPARTMENT 8.00 8.00 14.50 6.50
HUMAN SERVICES FUND TOTAL 22.10 21.30 26.55 5.25
Position Description 2023
Adopted
2024
Adopted
2054
Adopted
2024-2025
Difference
Sustainability Fund (180)
CITY MANAGER'S OFFICE
9910 SUSTAINABILITY FUND
Sustainability & Resilience Manager 0.50 0.50 0.50 0.00
Sustainability & Resilience Specialist 2.00 2.00 2.00 0.00
Buildng Electri cation Program Coordinator 0.00 0.00 1.00 1.00
Sustainability Fund Total 2.50 2.50 3.50 0.00
CITY MANAGER'S OFFICE TOTAL 2.50 2.50 3.50 1.00
SUSTAINABILITY FUND TOTAL 2.50 2.50 3.50 1.00
City of Evanston | Budget Book 2025 Page 456
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Library Fund (185)
LIBRARY
4805 EARLY LEARNING & LITERACY
Librarian I 2.50 2.50 2.53 0.03
Early Learning & Literacy Manager 1.00 1.00 1.00 0.00
Youth Engagement Librarian II 1.00 1.00 1.00 0.00
Library Assistant 4.18 4.18 4.05 -0.13
EARLY LEARNING & LITERACY TOTAL 8.68 8.68 8.58 -0.10
4806 LIFELONG LEARNING & LITERACY
Librarian I 5.03 5.03 5.12 0.09
Learning & Literacy Manager 1.00 1.00 1.00 0.00
Branch Assistant 1.53 1.00 1.00 0.00
Library Assistant 2.53 2.06 2.12 0.06
LIFELONG LEARNING & LITERACY TOTAL 10.09 9.09 9.24 0.15
4820 ACCESS SERVICES
Access Manager 1.00 1.00 1.00 0.00
Assistant Circulation Manager 0.00 0.00 1.00 1.00
Customer Service Manager 1.00 1.00 1.00 0.00
Library Services Coordinator 3.00 3.00 3.00 0.00
Collection Development Manager 1.00 1.00 1.00 0.00
Library Assistant 3.00 3.00 3.00 0.00
Library Clerk 7.67 7.80 7.27 -0.53
Shelver 4.00 3.33 3.06 -0.27
ACCESS SERVICES TOTAL 20.67 20.13 20.33 0.20
4825 ENGAGEMENT SERVICES
Community Engagement Manager 1.00 1.00 1.00 0.00
Family Engagement Coordinator 2.00 2.00 1.00 -1.00
Latino Engagement Librarian 1.00 1.00 1.00 0.00
Branch Assistant 4.26 4.26 1.00 -3.26
Library Assistant 0.67 1.67 0.67 -1.00
Security Monitor 0.53 0.53 0.00 -0.53
Supervising Librarian 1.00 1.00 0.00 -1.00
Library Clerk 2.12 2.12 0.00 -2.12
ENGAGEMENT SERVICES TOTAL 12.58 13.58 4.67 -8.91
4826 ROBERT CROWN OPERATIONS
Family Engagement Coordinator 0.00 0.00 1.00 1.00
Branch Assistant 0.00 0.00 2.53 2.53
Library Assistant 0.00 0.00 1.00 1.00
Branch Manager 0.00 0.00 1.00 1.00
Library Clerk 0.00 0.00 1.59 1.59
ROBERT CROWN OPERATIONS TOTAL 0.00 0.00 7.12 7.12
4835 INNOVATION & DIGITAL LEARNING
Innovation & Digital Learning Manager 1.00 1.00 1.00 0.00
Library Assistant 5.18 5.18 5.35 0.17
Library Assistant - Music Tech.1.00 1.00 1.00 0.00
Data and Technology Librarian 1.00 1.00 1.00 0.00
Technology Trainer 1.20 1.20 1.20 0.00
Teen Services Librarian I 1.00 1.00 1.00 0.00
Teen Engagement Coordinator 1.00 1.00 1.00 0.00
INNOVATION & DIGITAL LEARNING TOTAL 11.38 11.38 11.55 0.17
City of Evanston | Budget Book 2025 Page 457
4840 MAINTENANCE
Custodian II 2.00 2.00 3.00 1.00
Custodian I 1.00 1.00 0.00 -1.00
Security Supervisor 1.00 0.00 0.00 0.00
Security Monitor 2.19 5.00 5.00 0.00
Safety Manager 0.00 0.00 1.00 1.00
Facilities Manager 1.00 1.00 1.00 0.00
MAINTENANCE TOTAL 7.19 9.00 10.00 1.00
4845 ADMINISTRATION
Of ce Coordinator 1.00 1.00 1.00 0.00
Executive Director 1.00 1.00 1.00 0.00
Assistant Library Director 1.00 1.00 1.00 0.00
Social Worker 0.00 1.00 1.00 0.00
Administrative Lead 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 0.00 -1.00
Finance Manager 0.00 0.00 1.00 1.00
Development Associate 1.34 1.34 0.67 -0.67
Volunteer Services Coordinator 0.00 0.00 0.67 0.67
Development Manager 1.00 1.00 1.00 0.00
Marketing & Communications Manager 1.00 1.00 1.00 0.00
ADMINISTRATION TOTAL 8.34 9.34 9.34 0.00
LIBRARY FUND 78.93 81.20 80.83 -0.37
LIBRARY FUND TOTAL 78.93 81.20 80.83 -0.37
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Emergency Telephone System Fund (205)
POLICE DEPARTMENT
5150 EMERGENCY TELEPHONE SYSTEM
Assistant Communications Manager 1.00 1.00 1.00 0.00
Communications Manager 1.00 1.00 1.00 0.00
Telecommunicator 4.00 4.00 4.00 0.00
EMERGENCY TELEPHONE SYSTEM TOTAL 6.00 6.00 6.00 0.00
POLICE DEPARTMENT TOTAL 6.00 6.00 6.00 0.00
EMERGENCY TELEPHONE SYSTEM FUND TOTAL 6.00 6.00 6.00 0.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
CDBG Fund (215)
COMMUNITY DEVELOPMENT DEPARTMENT
5187 HOUSING REHABILITATION
Customer Service Coordinator 0.60 0.00 0.00 0.00
Housing Loan Specialist 0.00 0.00 0.50 0.50
HOUSING REHABILITATION TOTAL 0.60 0.00 0.50 0.50
5220 CDBG ADMINISTRATION
Housing and Grant Manager 0.60 0.00 0.00 0.00
Housing & Grants Supervisor 1.00 1.00 0.60 -0.40
Senior Housing Planner 1.00 0.50 0.00 -0.50
PT Financial Analyst 0.50 0.50 0.50 0.00
Housing & Economic Development Analyst 0.60 1.00 0.40 -0.60
Senior Grants and Compliance Specialist 0.70 0.70 0.10 -0.60
City of Evanston | Budget Book 2025 Page 458
Compliance and Grants Coordinator 1.00 1.00 0.00 -1.00
CDBG ADMINISTRATION TOTAL 5.40 4.70 2.10 -2.60
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 6.00 4.70 2.60 -2.10
CDBG FUND TOTAL 6.00 4.70 2.60 -2.10
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
HOME Fund (240)
COMMUNITY DEVELOPMENT DEPARTMENT
5430 HOME FUND
Housing & Economic Development Analyst 0.70 0.60 0.35 -0.25
HOME FUND TOTAL 0.70 0.60 0.35 -0.25
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.70 0.60 0.35 -0.25
HOME FUND TOTAL 0.70 0.60 0.35 -0.25
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2054
Difference
Affordable Housing Fund (250)
COMMUNITY DEVELOPMENT DEPARTMENT
5465 AFFORDABLE HOUSING
Housing & Economic Development Analyst 0.70 0.40 0.00 -0.40
Housing & Grant Manager 0.40 0.00 0.50 0.50
Housing & Grant Supervisor 0.00 0.00 0.15 0.15
Senior Housing Planner 0.00 0.00 0.50 0.50
AFFORDABLE HOUSING TOTAL 1.10 0.40 1.15 0.75
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 1.10 0.40 1.15 0.75
AFFORDABLE HOUSING FUND TOTAL 1.10 0.40 1.15 0.75
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Parking Fund (505)
CITY MANAGER'S OFFICE
1560 REVENUE AND COLLECTIONS
Revenue Supervisor 0.50 0.50 0.00 -0.50
Customer Service Representative 2.00 2.00 0.00 -2.00
Collections Coordinator 1.00 1.00 0.00 -1.00
REVENUE AND COLLECTIONS TOTAL 3.50 3.50 0.00 -3.50
CITY MANAGER'S OFFICE TOTAL 3.50 3.50 0.00 -3.50
ADMINISTRATIVE SERVICES DEPARTMENT
7005 PARKING SYSTEM MANAGEMENT
Transportation and Mobility Coordinator 1.00 0.00 0.00 0.00
PEO/Parking Of ce Assistant 1.00 1.00 1.00 0.00
Parking Operations Specialist 1.00 1.00 1.00 0.00
Parking Division Manager 1.00 1.00 1.00 0.00
PARKING SYSTEM MANAGEMENT TOTAL 4.00 3.00 3.00 -1.00
7015 PARKING LOTS & METERS
Parking Maintenance Worker 4.00 3.00 3.00 0.00
PARKING LOTS & METERS TOTAL 4.00 3.00 3.00 0.00
City of Evanston | Budget Book 2025 Page 459
ADMINISTRATIVE SERVICES DEPARTMENT TOTAL 8.00 6.00 6.00 0.00
PUBLIC WORKS AGENCY
4330 GREENWAYS
Public Works Maint Worker II 3.00 3.00 3.00 0.00
GREENWAYS TOTAL 3.00 3.00 3.00 0.00
4430 PARKS AND FACILITIES
Architect 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 0.50 0.50 0.50 0.00
4510 STREET MAINTENANCE
Traf c Engineering Technician 0.50 0.50 0.50 0.00
Senior Project Manager 0.50 0.50 0.50 0.00
STREET MAINTENANCE TOTAL 1.00 1.00 1.00 0.00
PUBLIC WORKS AGENCY TOTAL 4.50 4.50 4.50 0.00
PARKING FUND TOTAL 16.00 14.00 10.50 -3.50
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Water Fund (510)
CITY MANAGER'S OFFICE
4105 PUBLIC WORKS AGENCY ADMIN
Sustainability & Resilience Manager 0.25 0.25 0.25 0.00
PUBLIC WORKS AGENCY ADMIN TOTAL 0.25 0.25 0.25 0.00
CITY MANAGER'S OFFICE TOTAL 0.25 0.25 0.25 0.00
PUBLIC WORKS AGENCY
4105 PUBLIC WORKS AGENCY ADMIN
CMMS Analyst 1.00 1.00 1.00 0.00
Management Analyst 0.50 0.50 0.50 0.00
Plumbing Inspector 1.50 1.50 1.50 0.00
PUBLIC WORKS AGENCY ADMIN TOTAL 3.00 3.00 3.00 0.00
4200 WATER PRODUCTION
Director of Public Works Agency 0.50 0.33 0.33 0.00
Civil Engineer II 2.00 2.00 1.00 -1.00
Capital Planning Bureau Chief 0.50 0.50 0.50 0.00
Senior Project Manager 1.00 1.00 1.00 0.00
NPDES Compliance Coordinator 0.00 0.25 0.25 0.00
Administrative Lead 1.00 1.00 1.00 0.00
Water Production Bureau Chief 1.00 1.00 1.00 0.00
WATER PRODUCTION TOTAL 6.00 6.08 5.08 -1.00
4208 WATER BILLING
Cust. Svc./Water Bill Coordinator 1.00 1.00 1.00 0.00
Billing Clerk 1.00 1.00 1.00 0.00
WATER BILLING TOTAL 2.00 2.00 2.00 0.00
4210 PUMPING
Division Chief, Pumping 1.00 1.00 1.00 0.00
Project Management Supervisor 1.00 1.00 1.00 0.00
Water Plant Operator 5.00 5.00 5.00 0.00
Water Worker I 1.00 1.00 1.00 0.00
City of Evanston | Budget Book 2025 Page 460
Water Worker II 1.00 1.00 1.00 0.00
Water/Sewer Mechanic 3.00 3.00 3.00 0.00
PUMPING TOTAL 12.00 12.00 12.00 0.00
4220 FILTRATION
Chemist 1.00 1.00 1.00 0.00
Division Chief, Filtration 1.00 1.00 1.00 0.00
Microbiologist 1.00 1.00 1.00 0.00
Project Management Supervisor 1.00 1.00 1.00 0.00
Water Plant Operator 5.00 7.00 7.00 0.00
Water Worker I 1.00 1.00 1.00 0.00
Water Worker II 1.00 1.00 1.00 0.00
Water/Sewer Mechanic 3.00 3.00 3.00 0.00
FILTRATION TOTAL 14.00 16.00 16.00 0.00
4440 WATER AND SEWER CAPITAL
Civil Engineer II 0.00 0.00 1.00 1.00
Civil Engineer III 2.00 2.00 1.00 -1.00
GIS / Engineering Technician 1.00 1.00 2.00 1.00
WATER AND SEWER CAPITAL TOTAL 3.00 3.00 4.00 1.00
4440 STREET MAINTENANCE
Equipment Operator II 2.00 2.00 2.00 0.00
Crew Leader 1.00 1.00 1.00 0.00
STREET MAINTENANCE TOTAL 3.00 3.00 3.00 0.00
4540 DISTRIBUTION MAINTENANCE
Water Distribution Supervisor 1.00 1.00 1.00 0.00
Lead Service Line Replacement Coordinator 1.00 1.00 1.00 0.00
Water Worker I 3.00 3.00 3.00 0.00
Water Worker III 5.00 5.00 5.00 0.00
Water / Sewer Crew Leader 3.00 3.00 3.00 0.00
DISTRIBUTION MAINTENANCE TOTAL 13.00 13.00 13.00 0.00
PUBLIC WORKS AGENCY TOTAL 56.00 58.08 58.08 0.00
WATER FUND TOTAL 56.25 58.33 58.33 0.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Sewer Maintenance Fund (515)
PUBLIC WORKS AGENCY
4530 SEWER MAINTENANCE
Management Analyst 0.50 0.50 0.50 0.00
Plumbing Inspector 0.50 0.50 0.50 0.00
GIS / Engineering Technician 1.00 1.00 1.00 0.00
Sewer Supervisor 1.00 1.00 1.00 0.00
Water Worker I 2.00 2.00 2.00 0.00
Water Worker II 1.00 1.00 0.00 -1.00
Civil Engineer II 0.50 0.50 0.50 0.00
Civil Engineer III 0.25 0.25 0.25 0.00
Water Worker III 1.00 1.00 2.00 1.00
NPDES Compliance Coordinator 0.00 0.75 0.75 0.00
Water/Sewer Crew Leader 4.00 4.00 4.00 0.00
SEWER MAINTENANCE TOTAL 11.75 12.50 12.50 0.00
PUBLIC WORKS AGENCY TOTAL 11.75 12.50 12.50 0.00
City of Evanston | Budget Book 2025 Page 461
SEWER FUND TOTAL 11.75 12.50 12.50 0.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Solid Waste Fund (520)
CITY MANAGER'S OFFICE
4310 REFUSE COLLECTION & DISPOSAL
Sustainability & Resilience Manager 0.25 0.25 0.25 0.00
REFUSE COLLECTION & DISPOSAL TOTAL 0.25 0.25 0.25 0.00
CITY MANAGER'S OFFICE TOTAL 0.25 0.25 0.25 0.00
PUBLIC WORKS AGENCY
4310 REFUSE COLLECTION & DISPOSAL
Director of Public Works Agency 0.00 0.17 0.17 0.00
Solid Waste Coordinator 1.00 1.00 1.00 0.00
Public Services Bureau Chief 0.25 0.25 0.25 0.00
PW Crew Leader 1.00 2.00 2.00 0.00
Public Works Maintenance Worker I 1.00 1.00 1.00 0.00
Sanitation Supervisor 1.00 1.00 1.00 0.00
Equipment Operator II 11.00 11.00 11.00 0.00
REFUSE COLLECTION & DISPOSAL TOTAL 15.50 16.42 16.42 0.00
PUBLIC WORKS AGENCY TOTAL 15.50 16.42 16.42 0.00
SOLID WASTE FUND TOTAL 15.75 16.67 16.67 0.00
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
Fleet Maintenance Fund (600)
ADMINISTRATIVE SERVICES DEPARTMENT
7710 FLEET MAINTENANCE
FFM Procurement Specialist 0.00 0.00 0.50 0.50
Administrative Lead 0.50 0.50 0.50 0.00
Facilities & Fleet Supervisor 1.00 1.00 1.00 0.00
Facilities & Fleet Division Manager 0.50 0.50 0.50 0.00
Equipment Mechanic III 7.00 7.00 7.00 0.00
Fleet Asset Specialist 1.00 1.00 1.00 0.00
Lead Mechanic 2.00 2.00 2.00 0.00
FLEET MAINTENANCE TOTAL 12.00 12.00 12.00 0.00
ADMINISTRATIVE SERVICES DEPARTMENT FUND 12.00 12.00 12.50 0.50
FLEET MAINTENANCE FUNDFUND TOTAL 12.00 12.00 12.50 0.50
Position Description 2023
Adopted
2024
Adopted
2025
Adopted
2024-2025
Difference
ALL FUNDS TOTAL 863.67 884.18 894.46 10.28
City of Evanston | Budget Book 2025 Page 462
Budgeted FTE by Department
Department
(Across all Funds)
2023
Adopted
Budget
2024
Adopted
Budget
2025
Adopted
Budget
2024-2025
Difference
13 - City Council 1 1 1 0
14 - City Clerk 3 3 3 0
15 - City Manager's Of ce*38.4 42 57 15*
17 - Law 7 9 9 0
19 - Administrative Services*85 86 71.5 -14.5*
21 - Community Development 37.5 38.5 40.5 2
22 - Police 207 209 209 0
23 - Fire 118.5 118.5 118.5 0
24 - Health & Human Services 28.5 29.5 30.65 1.15
30 - Parks & Recreation 93.84 94.48 99.48 5
40 - Public Works 166.5 173.5 175.5 2
48 - Library 78.93 81.2 80.83 -0.37
Total 865.17 885.68 895.96 10.28
*Human Resources and Payroll moved from Administrative Services to the City Manager's Of ce in the FY 2025 Budget
City of Evanston | Budget Book 2025 Page 463
Personnel Changes
As part of the FY 2025 budget process, department directors requested around a dozen new positions to include in the budget.
10.4 FTE were advanced, of which 4.4 FTE were already approved by City Council in the FY 2024 budget.
In prioritizing new position requests, the following criteria were used:
. Life Safety Issues - There were no requests in FY 2025 that fell under this criterion.
. Protecting Existing City Assets & Facilities - The GIS/Engineering Associate II will support asset management and
tracking for various city-owned utilities and buildings.
. Incoming Revenue Will Exceed Expenses - There were no requests in FY 2025 that fell under this criterion.
. Bring Work In-House & Reduce Consultant/Third Party Spend - The Planner Reviewer and Combination Building
Inspector are fully offset by reductions in operating expenses that were otherwise spent on third party vendors to meet
public demand.
. Grant Funded - The Building Electri cation Program Coordinator will help with the implementation of the new $10.7M
grant awarded to the Sustinability Fund.
. Offset by Reducing Other Expenses - There were no requests in FY 2025 that full under this criterion.
. Reducing Risk and Liability - The Manager of Field Services will help improve workplace deliverables and develop
strategies to reduce workplace accidents.
. City Council Priority - The four Crisis Alternative Responder positions were already approved by City Council in FY 2024 as
part of the broad Crisis Alternative Response (CARE) initiatives.
*Positions already approved by the City Council or Library Board throughout FY 2024.
Fund Department Position FTE Explanation
General Community
Development
Plan Reviewer 1.0 This position is being brought in-house to improve
quality control of plan inspections, and to help with the
increased workload from Ryan Field and other
increased construction demands throughout the City.
General Community
Development
Combination
Building Inspector
1.0
This position is being brought in-house to improve
quality control of Building Inspections, and to help with
the increased workload from Ryan Field and other
increased construction demands throughout the City.
General Health & Human
Services
PT Rodent Control
Technician*
0.4*This grant-funded position will increase environmental
health efforts throughout the City.
General Public Works Manager of Field
Services
1.0 This position will help with supervision of Public Works
employees and improve workplace practices.
Total in General
Fund
3.40
Fund Department Position FTE Explanation
Human
Services
Fund
Health & Human
Services
Community
Ombudsman
1.0 This grant-funded position will enhance the City's
ability to support the over 1,600 residents living in long-
term care facilities in Evanston.
Human
Services
Fund
Parks & Recreation Crisis Alternative
Responders
4.0*As part of Crisis Alternative Response (CARE) Evanston,
these positions were already approved by the City
Council in FY 2024 to provide an alternative response to
low-risk service calls received by the Police
Department.
Sustainability
Fund
City Manager's
Of ce -
Sustainability
Building
Electri cation
Program
Coordinator
1.0 This grant-funded position will oversee the rule-
making process for the Healthy Buildings Ordinance as
well as help manage the $10.7M grant received from
the Department of Energy.
Water Fund Public Works GIS/Engineering
ASsociate II
1.0 This position will asset management and tracking for
various city-owned utilities and buildings.
Total in Other
Funds
7.00
City of Evanston | Budget Book 2025 Page 464
DEBT
City of Evanston | Budget Book 2025 Page 465
City Debt Summary
Debt Limit
As a home rule government under Illinois law, there is no legal debt limit for the City. The City Council has
adopted as part of its budget policies a self-imposed limit on tax-supported general obligation debt. Tax
supported general obligation (G.O.) debt shall not exceed $155,000,000 in aggregate principal amount, which
limit is expressly subject to increase by action of the City Council as the needs of the City may grow.
Credit Rating
The City of Evanston received ratings of Aa2 by Moodys for the 2024 series bonds.
Types of Debt
The City issues general obligation bonds for capital improvement projects. Bonds issued for general city
projects are repaid by property taxes. Some bonds for certain projects may be supported by other revenue
sources, including water and sewer fees, special assessment, tax increment nancing (TIF) funds, or outside
donations.
In addition to general obligation bonds, the City issues low-interest loans through the Illinois Environmental
Protection Agency (IEPA) speci cally for water and sewer projects. These are repaid through water and sewer
fees and are not supported by property taxes.
Current Principal Debt – As of December 31, 2024
As of 12/31/2022 As of 12/31/2023 As of 12/31/2024
General City $128,908,440 $119,829,709 $128,165,633
Library Fund $5,761,880 $5,486,150 $5,132,758
Total Tax Supported G.O. Debt $134,670,320 $125,315,859 $133,298,391
Water Fund $28,454,722 $27,017,987 $39,819,891
Sewer Fund $3,501,990 $3,266,019 $3,016,428
Sewer Surcharge $499,321 $356,648 $0
Parking Fund $1,380,000 $1,340,000 $1,295,000
Special Assessment Fund $1,398,646 $1,093,487 $805,290
Tax-Increment Financing (TIF) Districts $7,680,000 $7,235,000 $6,805,000
Total Self-Supporting G.O. Debt $42,914,679 $40,309,141 $51,741,609
Total Principal Outstanding - G.O. Debt $177,585,000 $165,625,000 $185,040,000
Sewer Fund – IEPA Loans $14,887,925 $11,704,349 $8,772,899*
Water Fund – IEPA Loans $32,615,902 $41,605,321 $40,049,898*
Total Principal Outstanding – IEPA Loans $47,503,827 $53,309,670 $48,822,797
*Estimated
Annual Debt Service
Includes principal and interest payments for general obligation bonds and IEPA loans.
Fund 2022 Actual 2023 Actual 2024 Adopted
Budget
2025 Adopted
Budget
Library Debt Service $504,987 $507,913 $574,677 $576,946
Debt Service $15,696,744 $15,197,222 $15,460,034 $15,981,861
Water $3,596,365 $4,072,486 $4,826,609 $6,395,895
Sewer $3,772,691 $3,809,232 $3,550,270 $2,668,164
Parking $72,900 $76,150 $79,150 $76,900
Total Annual Debt Service $23,643,687 $23,663,003 $24,490,740 $25,699,766
City of Evanston | Budget Book 2025 Page 466
All governmental-type debt is paid through the Debt Service Fund. Some other funds have transfers to the
Debt Service Fund to reduce the amount of debt paid directly through property taxes.
Fund 2022 Actual 2023 Actual 2024 Adopted
Budget
2025 Adopted
Budget
Howard-Ridge TIF $323,113 $320,913 $288,513 $287,113
Dempster-Dodge TIF $161,833 $164,483 $166,857 $168,943
Chicago-Main TIF $237,763 $241,355 $242,480 $243,240
Crown Construction $900,000 $945,000 $619,118 $588,369
Special Assessment $372,938 $363,360 $333,652 $230,631
Sewer (sewer surcharge)$274,394 $283,858 $293,321 $304,251
Total Transfers to Debt
Service $2,270,041 $2,318,969 $1,943,941 $1,822,547
New Debt
The 2025 Adopted Budget includes the issuance of debt for capital improvement projects. More information on
speci c projects can be found in the Capital Improvements Section. Debt issued for the Capital Improvement
and Library Capital Funds is supported by property taxes and subject to the self-imposed debt limit.
2025 Adopted Budget
Capital Improvement Fund (2025)$21,195,000
Library Capital Improvement Fund $1,900,000
Water Fund $14,000,000
Total GO Bond Proceeds Revenue $37,095,000
Water Fund – IEPA Loans $10,513,085
Water Fund – WIFIA Loans $11,001,000
Total IEPA Loan Proceeds Revenue $21,514,085
City of Evanston | Budget Book 2025 Page 467
Debt Snapshot
20,697,175
$1,811,079 (9.59% vs. 2024 year)
Debt service requirements for FY 2025 are $20,697,175. Of this amount, $7,354,132 is abated and paid for
through means other than the property tax levy including TIF increment, water and sewer fees, and special
assessments.
This section details future debt service requirements for all outstanding bond issuances.
Schedule of Annual Debt Service Payments - Principal and Interest
Bond Series Name 2024 2025 2026 2027 2028-2043 Total (2025-2043)
Series 2013A $995,795 $993,395 $994,995 $870,395 $5,226,383 $8,085,168
Series 2013B $949,450 $947,600 $ -0 0 $947,600
Series 2014A $876,177 $836,175 $836,675 $835,677 $5,855,888 $8,364,415
Series 2015A $934,038 $929,038 $903,238 $907,438 $7,251,269 $9,990,983
Series 2016A $931,038 $925,938 $928,538 $874,938 $7,845,619 $10,575,033
Series 2016B $890,600 $891,150 $890,950 $0 0 $1,782,100
Series 2017A $998,325 $997,525 $995,725 $992,925 $9,341,669 $12,327,844
Series 2017B $1,028,598 $1,031,450 $1,028,402 $1,029,600 $0 $3,089,452
Series 2017C $409,337 $412,183 $414,343 $420,933 $3,371,086 $4,618,545
Series 2018A $1,690,619 $1,688,119 $1,688,869 $1,687,619 $27,023,300 $32,087,907
Series 2018B $1,436,550 $1,438,050 $1,437,550 $1,440,050 $15,817,969 $20,133,619
Series 2018C $967,400 $968,400 $967,400 $968,000 $967,200 $3,871,000
Series 2018D $288,513 $287,113 $290,513 $288,513 $3,185,788 $4,051,927
Series 2019A $968,500 $970,250 $966,000 $966,000 $15,499,750 $18,402,000
Series 2019B $1,026,000 $1,027,500 $1,027,750 $1,026,750 $12,306,750 $15,388,750
Series 2020A/B $2,438,900 $2,446,900 $2,445,400 $2,444,650 $21,883,000 $29,219,950
Series 2021A $1,484,338 $1,475,738 $1,116,388 $1,116,788 $10,388,938 $14,097,852
Series 2024A $571,920 $2,430,650 $2,427,650 $2,432,400 $41,360,250 $48,650,950
TOTAL $18,886,098 $20,697,174 $19,360,386 $18,302,676 $187,324,859 $245,685,095
City of Evanston | Budget Book 2025 Page 468
Financial Summary FY2024 FY2025 FY2026 FY2027 % Change
Debt Budget Forecast Forecast Forecast FY2024 vs FY2025
2018B Refunding $0 $0 $0 $0 0%
2013A Capital Projects $995,795 $993,395 $994,995 $870,395 -0.2%
2013B Capital Projects $949,450 $947,600 $0 $0 -0.2%
2014A Capital Projects $876,177 $836,175 $836,675 $835,677 -4.6%
2015A Capital Projects $934,037 $929,037 $903,237 $907,437 -0.5%
2016A Capital Projects $931,038 $925,938 $928,538 $874,938 -0.5%
2016B Refunding $890,600 $891,150 $890,950 $0 0.1%
2017A Capital Projects $998,325 $997,525 $995,725 $992,925 -0.1%
2017B Refunding $1,028,598 $1,031,450 $1,028,402 $1,029,600 0.3%
2018A Robert Crown Center $1,690,619 $1,688,119 $1,688,869 $1,687,619 -0.1%
2018B Capital Projects $1,436,550 $1,438,050 $1,437,550 $1,440,050 0.1%
2018C Refunding $967,400 $968,400 $967,400 $968,000 0.1%
2019A Robert Crown Center $968,500 $970,250 $966,000 $966,000 0.2%
2019B Capital Projects $1,025,999 $1,027,501 $1,027,749 $1,026,750 0.1%
2020A Capital Projects $717,350 $719,600 $720,850 $721,100 0.3%
2020B Refunding $1,721,550 $1,727,300 $1,724,550 $1,723,550 0.3%
2021A Capital Projects $923,366 $919,811 $772,271 $772,051 -0.4%
2021B Refunding $560,972 $555,928 $344,118 $344,737 -0.9%
2017C TIF Capital Projects $409,337 $412,183 $414,343 $420,933 0.7%
2018D TIF Capital Projects $288,513 $287,113 $290,513 $288,513 -0.5%
2024 Capital Projects $571,920 $2,430,650 $2,427,650 $2,432,400 325%
Total Debt:$18,886,096 $20,697,175 $19,360,385 $18,302,675 9.6%
2013A Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
Financial Summary FY2024 FY2025 % Change
2013A Capital Projects Budget Forecast
2013A Capital Projects $995,795 $993,395 -0.2%
Total 2013A Capital Projects:$995,795 $993,395 -0.2%
City of Evanston | Budget Book 2025 Page 469
2013B Capital Projects
FY2022 FY2023 FY2024 FY2025 FY2026
Financial Summary FY2024 FY2025 % Change
2013B Capital Projects Budget Forecast
2013B Capital Projects $949,450 $947,600 -0.2%
Total 2013B Capital Projects:$949,450 $947,600 -0.2%
2014A Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
FY2034
Financial Summary FY2024 FY2025 % Change
2014A Capital Projects Budget Forecast
2014A Capital Projects $876,177 $836,175 -4.6%
Total 2014A Capital Projects:$876,177 $836,175 -4.6%
2015A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
Financial Summary FY2024 FY2025 % Change
2015A Capital Projects Budget Forecast
2015A Capital Projects $934,037 $929,037 -0.5%
Total 2015A Capital Projects:$934,037 $929,037 -0.5%
City of Evanston | Budget Book 2025 Page 470
2016A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
Financial Summary FY2024 FY2025 % Change
2016A Capital Projects Budget Forecast
2016A Capital Projects $931,038 $925,938 -0.5%
Total 2016A Capital Projects:$931,038 $925,938 -0.5%
2016B Refunding
FY2022 FY2023 FY2024 FY2025 FY2026
Financial Summary FY2024 FY2025 % Change
2016B Refunding Budget Forecast
2016B Refunding $890,600 $891,150 0.1%
Total 2016B Refunding:$890,600 $891,150 0.1%
2017A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
Financial Summary FY2024 FY2025 % Change
2017A Capital Projects Budget Forecast
2017A Capital Projects $998,325 $997,525 -0.1%
Total 2017A Capital Projects:$998,325 $997,525 -0.1%
City of Evanston | Budget Book 2025 Page 471
2017B Refunding
FY20…
FY2023
FY2024
FY2025
FY2026
FY2027
Financial Summary FY2024 FY2025 % Change
2017B Refunding Budget Forecast
2017B Refunding $1,028,598 $1,031,450 0.3%
Total 2017B Refunding:$1,028,598 $1,031,450 0.3%
2018A Robert Crown Center
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2042
Financial Summary FY2024 FY2025 % Change
2018A Robert Crown Center Budget Forecast
2018A Robert Crown Center $1,690,619 $1,688,119 -0.1%
Total 2018A Robert Crown Center:$1,690,619 $1,688,119 -0.1%
2018B Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
Financial Summary FY2024 FY2025 % Change
2018B Capital Projects Budget Forecast
2018B Capital Projects $1,436,550 $1,438,050 0.1%
Total 2018B Capital Projects:$1,436,550 $1,438,050 0.1%
City of Evanston | Budget Book 2025 Page 472
2018C Refunding
FY2…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
Financial Summary FY2024 FY2025 % Change
2018C Refunding Budget Forecast
2018C Refunding $967,400 $968,400 0.1%
Total 2018C Refunding:$967,400 $968,400 0.1%
2019A Robert Crown Center
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2042
Financial Summary FY2024 FY2025 % Change
2019A Robert Crown Center Budget Forecast
2019A Robert Crown Center $968,500 $970,250 0.2%
Total 2019A Robert Crown Center:$968,500 $970,250 0.2%
2019B Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
Financial Summary FY2024 FY2025 % Change
2019B Capital Projects Budget Forecast
2019B Capital Projects $1,025,999 $1,027,501 0.1%
Total 2019B Capital Projects:$1,025,999 $1,027,501 0.1%
City of Evanston | Budget Book 2025 Page 473
2020A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
Financial Summary FY2024 FY2025 % Change
2020A Capital Projects Budget Forecast
2020A Capital Projects $717,350 $719,600 0.3%
Total 2020A Capital Projects:$717,350 $719,600 0.3%
2020B Refunding
FY…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
Financial Summary FY2024 FY2025 % Change
2020B Refunding Budget Forecast
2020B Refunding $1,721,550 $1,727,300 0.3%
Total 2020B Refunding:$1,721,550 $1,727,300 0.3%
2021A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
Financial Summary FY2024 FY2025 % Change
2021A Capital Projects Budget Forecast
2021A Capital Projects $923,366 $919,811 -0.4%
Total 2021A Capital Projects:$923,366 $919,811 -0.4%
City of Evanston | Budget Book 2025 Page 474
2021B Refunding
FY…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
Financial Summary FY2024 FY2025 % Change
2021B Refunding Budget Forecast
2021B Refunding $560,972 $555,928 -0.9%
Total 2021B Refunding:$560,972 $555,928 -0.9%
2017C TIF Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
Financial Summary FY2024 FY2025 % Change
2017C TIF Capital Projects Budget Forecast
2017C TIF Capital Projects $409,337 $412,183 0.7%
Total 2017C TIF Capital Projects:$409,337 $412,183 0.7%
2018D TIF Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
Financial Summary FY2024 FY2025 % Change
2018D TIF Capital Projects Budget Forecast
2018D TIF Capital Projects $288,513 $287,113 -0.5%
Total 2018D TIF Capital Projects:$288,513 $287,113 -0.5%
City of Evanston | Budget Book 2025 Page 475
2024 Capital Projects
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2042
FY2044
Financial Summary FY2024 FY2025 % Change
2024 Capital Projects Budget Forecast
Capital Projects $310,314 $1,317,950 324.7%
Water Projects $261,606 $1,112,700 325.3%
Total 2024 Capital Projects:$571,920 $2,430,650 325%
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APPENDIX
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Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on
the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for speci c
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that
earnings be rebated (paid) to the IRS.
ARPA: American Rescue Plan Act. The City received $43 million in federal COVID-19 relief funding from 2021 to 2022.
ASPIRE Program: An internship program for high school students and recent graduates to shadow healthcare workers in the
NorthShore University Health System in Evanston.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent
auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a
management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
speci ed date.
Balanced Budget: A budget in which the budgeted expenses are equal to or less than the budgeted revenues in a given fund.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of
the costs it incurred. Each parcel receiving bene t from the improvement is assessed for its proportionate share of the cost of
such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed rate. The term of a bond is always greater than one year. (See
Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
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Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically de ne capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset
improvements. Among other information, a capital budget should identify the method of nancing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an of cial or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classi ed its real properties, local of cials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Component Unit: Legally separate organizations for which the elected of cials of a primary government are nancially
accountable. In addition, a component unit can be another organization for which the nature and signi cance of its
relationship with the primary government is such that exclusion would cause the reporting entity’s nancial statements to be
misleading or incomplete. A component unit has the ability to: a) remove appointed members of its board; b) modify or
approve its budget or revenue; c) veto, overrule, or modify decisions of the board; or d) assume legal responsibility for nancial
de cits or provide nancial assistance.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The
index is often called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
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Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
De cit: When revenues minus expenses is less than $0 in a Fiscal Year it is called a de cit. A budgeted de cit means a budget
that has budgeted expenses to exceed budgeted revenues in a given fund.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that
are chargeable to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identi ed. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund
at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport
services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject
to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee bene t) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Full-Time Equivalent (FTE): A full-time equivalent is a measurement of how many employees work for an organization. Full-
Time employees count as 1.0 FTE. Part-Time employees are counted as less than 1.0 FTE based on the amount of hours they
work and bene ts they receive as a ratio of full-time position. Generally, part-time employees count between 0.25 and 0.75 FTE,
with most part-time employees counting as 0.5 FTE.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed
activities or attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within
the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with speci c regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
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Fund Balance: An accounting term referring to the difference between assets and liabilities, or the net position of
governmental funds calculated according to generally accepted accounting principles (GAAP).
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form
and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual
funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as
bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance,
trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation
process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and
credit of its taxing authority.
Generally Accepted Accounting Practices (GAAP): GAAP is a standard of accounting principles established by the U.S.
Securities and Exchange Commission.
Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.
Government Finance Of cers Association (GFOA): The Government Finance Of cers Association (GFOA) is a professional
organization for government nance of cials in the United States and Canada. the GFOA annual awards the Distinguished
Budget Presentation Award to communities that meet the highest principles of governmental budgeting.
Government Fund: Government 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 general xed
assets (capital projects 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 some other fund.
IEPA Loans: The Illinois Environmental Protection Agency (IEPA) provides nancial assistance to agencies for land, air, and
water related projects. This includes Wastewater/Stormwater and Drinking Water Loans for projects to replace or maintain
water and sewer lines.
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
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Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and ef ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Proprietary Fund: See "Enterprise Fund."
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record
information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation to
support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus: When revenues minus expenses is more than $0 in a Fiscal Year it is called a surplus. A budgeted surplus means a
budget that has budgeted revenues to exceed budgeted expenses in a given fund.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
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Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full
and fair cash value.
WIFIA Loans: The Water Infrastructure Finance and Innovation Act of 2014 (WIFIA) established the WIFIA program, a federal
credit program administered by EPA for eligible water and wastewater infrastructure projects.
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