HomeMy WebLinkAbout2024 Adopted BudgetCity of Evanston
2024 Adopted Budget
Adopted Version 1/01/2024-
City of Evanston | Budget Book 2024 Page 1
TABLE OF CONTENTS
Summary Information 4
City Council Goals 5
Transmittal Letter 6
Changes to Adopted Budget 17
All Funds Summary 18
Property Tax Levy 19
General Information 21
About the City 22
Demographics 23
Organization Chart 27
Budget Calendar 28
Fund Structure and Descriptions 29
Basis of Budgeting 34
Financial Policies 36
Revenue Sources 41
Property Taxes 42
Other Taxes 44
Charges for Services 48
Licenses, Permits and Fees 55
Fines and Forefeitures 65
Intergovernmental Revenue 70
General Fund 75
General Fund Overview 76
City Council 81
City Clerk 84
City Manager's Office 90
Law Department 108
Administrative Services 114
Community Development 127
Police Department 138
Fire Department 156
Health & Human Services 167
Parks & Recreation 178
Public Works Agency 206
Public Safety Pension Transfers 222
Vacancy Adjustment 225
All Funds 226
All Funds Summary 227
Human Services Fund 236
General Assistance Fund 247
Reparations Fund 252
Sustainability Fund 256
Good Neighbor Fund 261
City of Evanston | Budget Book 2024 Page 2
American Rescue Plan Act (ARPA) Fund 264
Library Fund 272
Library Debt Service Fund 283
Library Capital Fund 286
Motor Fuel Tax (MFT) Fund 289
Emergency Telephone System (E911) Fund 294
Community Development Block Grant (CDBG) Fund 299
CDBG Loan Fund 305
HOME Fund 308
Affordable Housing Fund 313
Debt Service Fund 319
Tax Increment Financing (TIF) Funds 327
Howard-Ridge TIF Fund 329
West Evanston TIF Fund 333
Dempster-Dodge TIF Fund 337
Chicago-Main TIF Fund 341
Five Fifths Fund 345
Special Service Area (SSA) Funds 347
SSA #6 Fund 349
SSA #7 Fund 352
SSA #8 Fund 355
SSA #9 Fund 358
Capital Improvement Fund 361
Crown Construction Fund 368
Crown Maintenance Fund 372
Special Assessment Fund 374
Parking Fund 378
Water Fund 388
Sewer Fund 406
Solid Waste Fund 415
Fleet Maintenance Fund 422
Equipment Replacement 428
Insurance Fund 433
Fire Pension Fund 439
Police Pension Fund 444
Capital Improvements 449
2024 Capital Improvements Plan 450
5-Year Capital Improvements Plan 458
Capital Fund Policy 471
Position Information 475
2024 Position Control 476
2024 Personnel Changes 492
Debt 494
City Debt Summary 495
Debt Service by Series 498
Appendix 506
Glossary 507
City of Evanston | Budget Book 2024 Page 3
SUMMARY INFORMATION
City of Evanston | Budget Book 2024 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 Heal th — 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 2024 Page 5
Budget Transmittal Letter
Mayor Biss and Members of the City Council,
I am honored to present the adopted Fiscal Year (FY) 2024 Budget for the City of Evanston, Illinois. The budget is a policy
document that sets the nancial course for the City and de nes the priorities of services provided to the community. It is
the culmination of 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.
Since 2021, in ation has signi cantly impacted the City’s nances. In 2022, the City saw record highs in Sales Taxes, Home
Rule Sales Taxes, Real Estate Transfer Taxes, and several other economy-based revenues. Additionally, the City was
fortunate to receive $43 million in federal relief funding from the American Recovery Plan and has used those funds to
implement new social programs and offset expenses typically covered by other City revenues. Thanks largely to this in ux
of revenues, the City’s General Fund generated net operating surpluses of $14.1 million and $26.4 million in 2021 and 2022,
respectively.
While the impact of in ation on revenues has been apparent, the impact on expenses has lagged. All four of the City’s
collective bargaining contracts were approved in 2023 at higher than budgeted levels, more closely mirroring in ation
rates from early 2021. As a service organization, these wage increases have resulted in increases in many of the City’s
funds where employees are budgeted. While the budget contains revenue estimates in line with recent trends to cover a
portion of these wage increases, additional measures are recommended to sustain these wage increases into future
years.
The following provides a high-level discussion of the total FY 2024 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.
Overall Budget
The City's 2024 scal year covers the period from January 1, 2024, through December 31, 2024. The total Adopted Budget
for FY 2024 is $438,416,120.This is the total expense for all funds, including the Evanston Public Library. This represents an
increase of $41,209,070 from the FY 2023 Adopted Budget. The graph below shows the primary reasons for this increase
in the total budget over the past four scal years.
As shown, the primary reason for the increase from FY 2023 is the contractual wage increases approved by the City
Council. 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
City of Evanston | Budget Book 2024 Page 6
employees (11%) received increases commensurate with in ation over the past two years and to put salaries more in line
with comparable communities. As a result, total budgeted spending on salaries and bene ts across all City funds has
increased by $17.5 million.
Additionally, the City has adopted a Capital Improvement Program (CIP) totaling $94.3 million, an increase of $2.2 million
compared to the adopted FY 2023 CIP. Other factors that continue to contribute to this increase in the overall budget
compared to the FY 2021 budget are $39.7 million to replace the existing deteriorated water intake with a 60-inch
diameter pipeline extending approximately one mile into the lake, $25.1 million in the ARPA fund to advance projects and
programs approved by the City Council, an additional $5.1 million in public safety pension contributions to put the City on
track to 100% funding by 2040, as well as more than $5 million in increases in funding for various equity and sustainability
initiatives.
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.
City of Evanston | Budget Book 2024 Page 7
General Fund
The General Fund is the City’s main operating fund, accounting for all public safety, streets, culture and recreation, and
administrative services. The General Fund nished FY 2022 with a $26.4 million surplus, resulting in a fund balance of
$55.7 million. This was largely the result of revenues nishing well over budget due to in ation and expenses nishing
under budget due to a number of vacant positions throughout the organization.
This section will detail the projected results for FY 2023 and how those results impact the FY 2024 General Fund budget.
General Fund Projected Resul ts (FY 2023)
The FY 2023 General Fund budget included revenue projections in line with past trends as well as a drawdown of fund
balance to cover $4.5 million in additional pension contributions and a reallocation of $3 million in Real Estate Transfer
Taxes to the Reparations Fund. In terms of expenses, the City’s FY 2023 budget restored many positions that had been
held vacant during the pandemic, estimated a 4.5% wage increase for represented and non-union employees and
included 35 new positions. Throughout 2023, the City Council has approved $13,589,019 in additional unbudgeted
expenses for the line items below using the fund balance.
Cover overages or unbudgeted expenses on Capital Improvement Projects, including the Animal Shelter, Skate
Park, Oakton Corridor, Main Street, and Water Main Improvement Program - $3,402,018
Provide higher than the 4.5% budgeted wage increases for Fire, Police, AFSCME, and non-Union employees -
$5,050,000
Purchase unbudgeted ambulance for the Fire Department - $237,001
Transfer to Insurance and Fleet Funds to address fund balance de cits - $4,900,000
With some exceptions, General Fund revenues have remained strong during FY 2023, with Sales Taxes and Home Rule
Sales Taxes outperforming FY 2022 results. Other local revenues like Recreation Program Fees, Building Permits, Ticket
Fines, GEMT (Ground Emergency Medical Transportation), and Ambulance Fees are on pace to meet or exceed budget.
Several revenues have decreased 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 are now tracking to $3 million, which is
more in line with pre-pandemic averages. Personal Property Replacement Taxes (PPRT) nished 2022 at a record $5.6
million but are now projecting 29% less due to changes in allocations set by the State. At this level, returns are still higher
than they were prior to the pandemic. Given these results, General Fund revenues are projected to nish at approximately
$13.3 million over budget in FY 2023.
While these revenue results are largely due to economic recovery, it is also a result of high in ation rates over the past two
years. According to the BLS, the Consumer Price Index measures in ation as experienced by consumers in their day-to-
day living expenses. While CPI stood at 5.3% in October 2021, it peaked at 9.1% in July 2022, the highest rate in nearly 40
years. Throughout 2023, CPI has stabilized around 2.5%, but the 17 months of rates greater than 5% continue to have a
lingering effect on the City’s nances. While these increases are resulting in signi cant increases in revenues, the FY 2023
budget warned that there would be a lag effect on the City’s expenses, which has become apparent in the 2024 budget.
The City will need to monitor it closely as it also impacts the City’s cost to deliver services and the cost of living for
Evanston residents.
City of Evanston | Budget Book 2024 Page 8
Source: https://www.bls.gov/regions/midwest/news-release/consumerpriceindex _chicago.htm
(https://www.bls.gov/regions/midwest/news-release/consumerpriceindex_chicago.htm)
After revenues and expenses, the General Fund is expected to nish the year with an operating de cit of $5.5 million,
drawing on current reserves. While this net de cit will be covered with reserves, the General Fund would still nish with a
fund balance of $52.3 million if these projections are accurate. The FY 2024 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 2024
budget.
General Fund FY 2024 Revenues
The 2024 General Fund budget re ects $133.5 million in revenues, excluding the use of fund balance. This is a $15.8 million
increase compared to $117.6 million in the FY 2023 adopted budget. This follows the direction of the Finance and Budget
Committee and City Council to be more in line with actual results and less conservative than in previous years.
The largest revenue increases are the Home Rule Sales Tax ($2.6 million), Sales Tax ($2 million), Recreation Program Fees
($1.6 million), Personal Property Replacement Taxes ($1.5 million), and Hotel Taxes ($1 million). It also includes reallocating
$2 million in Real Estate Transfer Taxes from the Reparations Fund to the General Fund after the one-time allocation of $3
million to the Reparations Fund in FY 2023. These increases are not re ective of rate increases but rather the projected
2023 returns and the impact of in ation.
Below is a summary of the 20 General Fund revenues over $2 million. Combined, these revenues account for 85% of total
General Fund revenues.
Top 20 General Fund Revenues (FY 2024)
Account Description 2023 Adopted
Budget
2024 Adopted
Budget Change Notes
Pension Property Tax $19,990,105 $19,990,105 $0
Held at at the 2022 levy year per
policy, with reserves available to
cover the full amount.
Sales Tax - Basic $11,000,000 $13,000,000 $2,000,000
Based on current trends,
changes in state law regarding
online purchases, and in ation.
Property Taxes $9,057,297 $9,057,297 $0 Held at given direction of City
Council.
State Income Tax $11,500,000 $11,500,000 $0
Based on per capita estimates
provided by the Illinois Municipal
League.
Sales Tax - Home Rule $8,000,000 $10,600,000 $2,600,000
Based on current trends,
changes in state law regarding
online purchases, and in ation.
City of Evanston | Budget Book 2024 Page 9
Recreation Program Fees $5,371,375 $7,052,000 $1,680,625 Based on 2022 increases in rates
for non-residents.
Building Permits $4,225,100 $4,225,100 $0 Based on historical performance.
Personal Property
Replacement Tax $2,855,000 $3,500,000 $645,000 Based on estimates provided by
the Illinois Municipal League.
State Use Tax $2,650,000 $3,200,000 $550,000 Based on estimates provided by
the Illinois Municipal League.
Ambulance Service $2,100,000 $3,200,000 $1,100,000
Based on results in 2023
($400,000) plus a $500/transport
increase to ambulance service
fees ($700,000).
Liquor Tax $3,000,000 $3,100,000 $100,000 Based on actual results in 2022
and 2023.
Ticket Fines-Parking $3,000,000 $3,100,000 $100,000 Based on actual results in 2022
and 2023.
From Parking Fund $2,972,390 $2,972,390 $0 Holding transfer from Parking
Fund.
Electric Utility Tax $2,900,000 $2,900,000 $0 Based on actual results in 2022
and 2023.
Parking Tax $2,600,000 $2,900,000 $300,000 Based on actual results in 2022
and 2023.
From Water Fund - ROI $2,831,102 $2,888,000 $56,898 Increase to reimbursement from
the Water Fund.
Wheel Tax $3,100,000 $2,800,000 -$300,000
Based on actual results in 2022
and 2023 and limited collection
of late penalties.
Real Estate Transfer Tax $750,000 $2,750,000 $2,000,000 Reallocation of $2 million from
the Reparations Fund.
GEMT Service Revenue $2,000,000 $2,500,000 $500,000 New revenues source in 2020
and based on current trends.
Municipal Hotel Tax $1,300,000 $2,350,000 $1,050,000
Based on in ationary trends and
the resumption of post-
pandemic travel.
Property Taxes
Given increases in personnel and operating expenses, the initial budget included a 7.9% increase to the total net property
tax levy. Throughout the budget process, the City Council recommended several measures in order to keep the City's
portion of the property tax levy at. These included (1) increasing the assumed vacancy rate from 2% to 4%, (2) utilizing
$1.5 million in new unrestricted revenues from the community bene ts agreement with Northwestern University, (3)
increasing the local motor fuel tax rate by one cent per gallon, (4) increasing the estimate for investment income, (5)
reducing the budget for City Manager Contingency spending, (6) adding a budget for reimbursement from Evanston
Township High School for Police Department services, and (7) utilizing additional General Fund reserves.
With these changes, the General Fund portion of the property tax levy was held at at $9.1 million. A summary of the
remaining component parts of the property tax levy is below.
Net increase in the Library Fund tax levy of 9% or $678,192 at the request of the Evanston Public Library Board of
Trustees to offset the 11% wage increases approved by the City Council in 2023.
A one-time increase of $250,000 to the Human Services Fund tax levy supported by a $250,000 reduction to the
General Assistance Fund tax levy to support increases in spending in the Human Services Fund.
Solid Waste Fund levy remains at given the one-time transfer of $1 million from General Fund excess reserves in
2022.
City debt service has decreased by $112,165, given the retirement of $34.1 million (including December 1. 2023) in GO
Bond principal since the City last issued bonds in August 2021.
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 Personal Property Taxes and
General Fund reserves.
FY 2024 Adopted Tax Levy
City of Evanston | Budget Book 2024 Page 10
2021 Adopted
Tax Levy
(FY 2022)
2022 Adopted
Tax Levy
(FY 2023)
2023 Adopted
Tax Levy
(FY 2024)
Change Increase /
Decrease
General Fund Tax Levy 8,656,102 9,057,297 9,057,297 0 0.0%
Human Services Fund 3,110,000 3,110,000 3,360,000 250,000 8.0%
General Assistance Fund 1,300,000 1,300,000 1,050,000 (250,000)-19.2%
Library Fund 7,252,000 7,535,472 8,213,664 678,192 9.0%
Solid Waste Fund 1,332,500 1,332,500 1,332,500 0 0.0%
Debt Service (City)13,436,256 12,878,258 12,766,093 (112,165)-0.9%
Debt Service (Library)506,625 507,913 574,677 66,764 13.1%
Fire Pension Fund 9,248,524 9,598,610 9,598,610 0 0.0%
Police Pension Fund 10,869,538 10,391,495 10,391,495 0 0.0%
Total Net Levy 55,711,545 55,711,545 56,344,336 $632,791 1.1%
General Fund FY 2024 Expenses
The FY 2024 Adopted Budget includes $143,927,543 in expenses in the General Fund which include the following:
Wage Increases -The budget includes all 2023 and 2024 wage increases that were approved in the agreements with the
City Council. The total increase in salaries and bene ts in the General Fund is $12.2 million across all employee groups
after excluding new positions.
Employee Group 2023 Increase 2024 Increase
FOP Patrol - Police 18%3%
FOP Sergeants - Police ~8%4%
IAFF - Fire 13%3%
AFSCME 11%3%
Non-Union 11%3%
New Positions -The adopted budget includes 15.6 new positions in the General Fund, including six new positions that
have already been approved by the City Council in 2023 across Human Resources, Economic Development, Parks and
Recreation, and Public Works.
Some of these positions will result in potential savings to the City, including the Landscape Architect, where the City may
not need to contract out the full extent of park maintenance design efforts, and the Safety Assistant, where additional
investment in safety training should reduce the City’s workers compensation costs. The Food Service Coordinator,
approved in 2023, will allow the City to implement food services at park facilities, generating additional revenue to cover a
signi cant portion of that position. An IDPH grant fully covers the Disease Intervention Specialist in HHS through the end
of 2025, while the City Council Admin position is offset by eliminating contractual services.
The total cost for these positions is $1.9 million. After considering potential savings, the actual net cost will be closer to $1.7
million. These positions are detailed further in the “2024 Personnel Changes” portion of the budget and the memos
posted on the City’s website.
FY 2024 New Positions (General Fund)
Department FTE New Positions
Administrative Services 1 Facilities Maintenance Worker II
City Council 1 City Council Admin (starts 4/1/24)
Community Development 1 Planning and Policy Supervisor
City Manager's Of ce
0.6 Cultural Arts Coordinator (Reclass to FT)
1 Economic Development Coordinator*
1 HR Generalist*
1 Class and Compensation Specialist (HR)*
1 Equity Professional Learning Specialist (starts 7/1/24)
Law 1 Safety Assistant*
Parks and Recreation 1 Food Service Coordinator*
City of Evanston | Budget Book 2024 Page 11
Health & Human
Services
1
Disease Intervention Specialist
Police 1 Police Commander
1 Property Aide (starts 7/1/24)
Public Works
1 Assistant City Engineer/Traf c Engineer
1 Landscape Architect
1 Tree Preservation Coordinator*
*Already approved by the City Council in 2023.
Increases to Fleet Fund Transfer -The City’s Fleet Fund is supported through transfers from departments that utilize the
services of the Fleet Division. Given the impact of in ation on fuel, tires, and other vehicle parts, the transfer to the fund
needs to be increased by $695,100.
Use of PPRT and General Fund Reserves for Public Safety Pensions - In July, 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, PPRT, and General Fund reserves.
Operating Requests - The budget also includes $2.7 million in increases to standard operating requests. Many of these
expenses are updates to existing line items to re ect in ation, the use of contractual services in departments with
extended vacancies, or in line with increases to collective bargaining agreements approved in 2023. 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). Included among these are the following:
Software Expenses ($430,000): Increases given in ation, new security software purchases, and the current Google
Workspace Enterprise Suite expiration at the end of 2024.
ALS 360 Program ($279,000): Ten-year lease agreement to fully replace and lease all medical equipment on the
City’s front-line vehicles.
Building Maintenance Materials ($281,000): Increases for materials and components that are installed in-house for
carpentry, electrical, plumbing, and HVAC building systems.
Ranked Choice Voting ($40,000): Increase promotional materials, outreach events, and community events related to
ranked-choice voting in the 2025 municipal election.
2024 Budget Balancing
The following measures were taken in order to balance the 2024 General Fund budget:
Vacancy Rate - As part of the adopted budget, the City Council included a 4% assumed vacancy rate based on current
staf ng levels. This assumes a longer hiring process for all new positions and existing vacancies, resulting in a potential
net savings of $1.9 million for the General Fund. The FY 2023 budget included a 4% vacancy rate, and the City currently
has a vacancy rate of approximately 5%.
Increase to Property Tax - Over the past three years, the City’s net property tax levy has been increased at rates of 1% (FY
2021), 0% (FY 2022), and 0% (FY 2023). Over that same period of time, the City has granted annual wage increases between
0% and 18%, and in ation has peaked at nearly 9%. The initial budget included an increase to the net levy of $3.7 million in
the General Fund to cover a portion of the recent salary increases. Throughout the budget approval process, the City
Council made several revisions in order to hold the City's portion of the property tax levy at again in FY 2024.
Increase to Ambulance Fees- The City’s ambulance fee is currently $1,500 for all types of transport for residents and non-
residents with a $10 mileage fee. As the cost of equipment and vehicles used for emergency responses continue to rise
and with the wage increase approved by the City Council, Evanston should consider increasing ambulance fees. Staff
recommends increasing the rate from $1,500 to $2,000 for residents/non-residents for all types of transport and a mileage
increase from $10 to $15. This increase will also cover the cost of the ALS 360 ten-year lease program.
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 two years, staff
have utilized ARPA to ease this burden on the General Fund. While there is not enough ARPA remaining unallocated in
2024, the City has earned nearly $1.25 million in investment income with the cash balance in 2024 and proposes to use
these funds to avoid paying for at least another year.
General Fund Reserves - The General Fund is projected to nish 2023 in a strong fund balance position and is budgeted
to use $10,592,793 to balance the remainder of the General Fund.
Given these adjustments, the table below shows how the FY 2023 General Fund budget is balanced.
City of Evanston | Budget Book 2024 Page 12
General Fund Projected Fund Balance
The General Fund ended FY 2022 with a total fund balance of $57.8 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 $38.4 million. As noted
earlier in this summary, after revenues and expenses, the General Fund is expected to nish FY 2023 with an operating
de cit of approximately $5.5 million, drawing on these reserves.
The graph below illustrates the long-term impact on the General Fund if the property tax levy continues to be held at
and no other adjustments to revenues and expenses. The City Council will need to continue to evaluate potential options
to correct this structural de cit and ensure the General Fund remains above fund balance policy.
City of Evanston | Budget Book 2024 Page 13
American Rescue Plan Act (ARPA) Funding
The City received $43 million through the American Rescue Plan Act (ARPA) in the Summer of 2021. The City has held
town hall meetings, participated in a series of community roundtable discussions regarding ARPA , and discussed ARPA
at several meetings with the City Council. The City Council approved the ARPA plan that prioritized the allocation of funds
across those priority areas identi ed by the City Council. To date, $42 million has been allocated, leaving $1 million
available for allocation as part of this budget.
ARPA Final Rule Category Realigned ARPA
Categories
Allocated/ Requested to
Date Balance to Allocate
1- Public Health $1,452,500 $1,452,500 $0
2- Negative Economic Impacts $16,890,483 $13,158,100 $3,732,383
3- Public Sector Capacity $1,700,000 $1,745,000 -$45,000
4- Premium Pay $500,000 $994,060 -$494,060
5- Infrastructure $5,000,000 $5,000,000 $0
6- Revenue Replacement $13,630,701 $15,784,382 -$2,153,681
7- Administrative and Other $1,000,000 $1,000,000 $0
8-Participatory Budgeting $3,000,000 $3,000,000 $0
TOTALS $43,173,684 $42,134,042 $1,039,642
In 2024, $25,108,091 is budgeted for the projects below. Note that these amounts are based on the amount approved by
the City Council, less the amount projected to be spent by the end of 2023.
Evanston Thrives - $3,000,000
Lead Service Line Replacement on Private Property - $1,900,000
Living Room Project - $900,000
The Aux Project - $665,900
Northlight Theatre - $2,000,000
Interface Studio - $130,000
One-Stop Housing Retro t - $400,000
Small/Medium Landlord Program - $375,000
Crosswalk Improvements - $200,000
Family Focus Welcome Center - $313,837
Guaranteed Income Program - $17,000
HODC 33-Unit Project - $1,500,000
McGaw YMCA - $3,000,000
Family Focus Rehab Project - $3,000,000
Comprehensive Plan - $750,000
Permit and Property Maintenance Software - $675,000
Lead Service Line Replacement - $680,000
Re-Imagining Public Safety (LEAP) - $13,000
Grant Administration - $600,000
Participatory Budgeting - $3,000,000
Participatory Budgeting Implementation - $435,000
In addition to these continuing projects, the budget proposes to use approximately $1,250,000 in investment income
generated in 2023 to purchase vehicles in 2024.
Capital Improvement Plan
Over the past two years, the City Council has approved two bond reimbursement resolutions allowing the City to spend
money on CIP projects from potential future bond issuances. These resolutions totaled $28,634,000 and were intended as
a temporary measure to allow the City to time the purchase of General Obligation (GO) bonds in order to get a favorable
interest rate or identify an alternative funding source.
By the end of 2023, the City will have paid $34,090,000 in GO Bond principal and retired the associated debt since bonds
were last issued in August 2021. While bonds have yet to be issued for 2022 and 2023, the projects approved by the City
Council as a part of the 2022 and 2023 budgets are ongoing. In most cases, signi cant payments have been made to the
contractors/vendors towards the projects' costs. This has greatly impacted the cash ow of some of the funds. In August
City of Evanston | Budget Book 2024 Page 14
2023, staff indicated that $6.6 million and $12.5 million were needed for the capital improvement projects awarded in FY
2022 and FY 2023. Thus far, the City Council has not approved a different funding source for these projects other than
using General Fund reserves to cover project overages.
As of November 30, the Capital Improvement Fund has a negative fund balance of ($4,235,340). A cash transfer of
$3,264,226 has also been made from the General Fund, which is arti cially propping up the cash balance. This leaves a
negative actual fund balance of ($7,499,566). 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. With this negative fund balance, the current
fund balance is approximately $13.1 million below the reserve of $5.6 million. It will only continue to fall below this reserve
until bonds are issued, or alternative funding sources are identi ed.
To fund the FY2022 and FY2023 Capital Improvement projects and bring the Capital Improvement Fund reserve amount
back to $5.6 million, the staff is recommending the issuance of approximately $25 million in General Obligation bonds in
March 2024 when, hopefully, a better interest rate will be realized. The City Council and the Finance and Budget
committee have been made aware of the fact that staff could use a line of credit for any emergency cash needed to pay
for the bills/projects until the bonds are issued.
While further discussion is needed to determine how the City will pay for 2022 and 2023 projects, the 2024 Adopted
Budget includes a Capital Improvements Plan of $94,239,000 in total expenses across ten funds. Details on all projects in
the plan can be found in the Capital Improvements Section of the budget book.
A critical portion of developing the CIP is determining the appropriate funding sources. The City uses many different
types of funding for implementing 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. As no bonds
were issued in 2022 or 2023, the adopted budget includes the following General Obligation bonds for capital
improvement projects in 2024:
2023 Bonds (projects to be completed in 2024) - City: $650,000
2024 Bonds - City: $18,876,500
2024 Bonds - Water: $10,381,000
2024 Bonds - Library Capital Improvements Fund: $550,000
Additionally, the budget includes IEPA ($26.5 million) and WIFIA ($20.4 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.
Enterprise Funds
The City's budget consists of four enterprise funds. Each of these funds provides for staff salaries and will need to cover
the wage increases approved by the City Council in 2023 as part of the 2024 budget.
City of Evanston | Budget Book 2024 Page 15
Parking Fund– The City used ARPA funding from 2021 through 2023 to offset revenue losses in the Parking Fund. Activity
has steadily increased in 2023, and the Parking Fund has an adopted budget for FY 2024 with revenues exceeding
expenses and a projected ending fund balance that aligns with the City’s policy.
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 $61.5 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 cost of water main and lead service line replacement must be borne by the Evanston retail customers.
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 11,000+ lead service lines between 2027 and 2047.
The increased cost of water main construction.
Given these concerns, the adopted budget includes an increase in the retail water rate of 17.55% from $4.45 to $5.23 in
2024. This amounts to $69.93 more per year for an average Evanston resident, or $11.66 more per bi-monthly bill.
Sewer Fund – The budget also includes $2.1 million in capital spending in the sewer fund by drawing upon the existing fund
balance. To help offset increases in Water Rates, staff is proposing slight reductions to the Sewer Rate beginning in 2025.
Solid Waste Fund – 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. Given
the wage increases and other cost increases, the adopted budget includes a 7.5% increase in solid waste rates, translating into
an average $21 annual increase for households with a 95-gallon refuse container.
Budget Priorities and City Council Goals
Based upon the feedback received from the community and the City Council, staff kept the following six Council Goals for
2023-25 in mind during the adoption of the 2024 budget. Throughout each department section, the budget touches on
key FY 2023 accomplishments and FY 2024 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.
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 Heal th — Make signi cant and measurable progress toward addressing E-plan priorities.
Conclusion
I sincerely thank the Mayor, City Clerk, and the City Council for their strategic direction throughout the year. The adopted
2024 budget was the work of many staff. I thank Chief Financial Of cer Hitesh Desai, Budget Manager Clayton Black,
Financial Analysts Mike Van Dorpe, and Jess Tapia for their leadership in this year's budget process. Additional thanks to
former Deputy City Manager David Stoneback, Assistant to the City Manager Tasheik Kerr, and Policy Coordinator Alison
Leipsiger for their work and support on the budget. Thanks also to the Department Directors and staff for their time and
efforts in this budget process.
Sincerely,
Luke Stowe
City Manager
City of Evanston | Budget Book 2024 Page 16
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 on October 10, 2023, included $449,008,728 in expenses and
$424,540,616 in revenues. With approved changes, expenses were reduced to $438,416,120 and revenues to $415,125,508.
Adjustments to Expenses
Fund Description of Adjustment Adjustment
Amount
General Reduce allocation for the City Council Admin position ($70,000)
Various Funds
Reduce the size of the Capital Improvement Program. Impacted funds
included the Motor Fuel Tax Fund, West Evanston TIF, CIP Fund, Special
Assessment Fund, and Water Fund.
($13,735,000)
Insurance Fund Increase Workers Compensation and General Liability Insurance Premium $115,000
General Fund Increase the vacancy rate from 2% to 4%.($1,852,608)
General Fund Increase budget for Community Responder Program $400,000
General Fund Reduce CMO Contingency ($50,000)
Good Neighbor
Fund
Transfer unrestricted funds from the Good Neighbor Fund to the General
Fund to offset property tax increases.$1,500,000
Good Neighbor
Fund
Transfer funds from Good Neighbor Fund to Sustainability Fund and
Affordable Housing Fund per MOU with Northwestern University $1,500,000
Sustainability Fund Increase expenses by the amount in the MOU with Northwestern.$500,000
Affordable Housing
Fund Increase expenses by the amount in the MOU with Northwestern.$1,000,000
Capital
Improvement Fund
Increase expenses for the One Howard Plan to replace funding originally
planned for the Mulford Art Park in the 2023 budget.$100,000
TOTAL ($10,592,608)
Adjustments to Revenues
Fund Description of Adjustment Adjustment
Amount
General Fund Reduce the City’s Property Tax Levy Increase using savings from an increase
in vacancy rate and unrestricted Good Neighbor Funds.($3,745,401)
Debt Service Fund Reduce the amount of GO Bonds given reduced CIP.($12,442,500)
Good Neighbors
Fund
Increase revenues in the Good Neighbors Fund undertoe new community
bene ts agreement.$3,000,000
General Fund Transfer unrestricted funds from Good Neighbor Fund to offset property tax
increase.$1,500,000
General Fund Increase budget for Investment Income $250,000
General Fund Increase budget with anticipated reimbursement to the Police Department
from Evanston Township High School $100,000
General Fund Increase budget for Local Motor Fuel Tax $140,000
General Fund Increase the amount of fund balance reserves required to balance the
General Fund.$182,793
Sustainability Fund Increase revenues with the amount transferred from the Good Neighbors
Fund per the MOU with Northwestern University.$500,000
Affordable Housing
Fund
Increase revenues with the amount transferred from the Good Neighbors
Fund per the MOU with Northwestern University.$1,000,000
Capital
Improvement Fund
Increase the amount for the 2023 GO Bonds for the One Howard Plan
project as approved by City Council.$100,000
TOTAL ($9,415,108)
City of Evanston | Budget Book 2024 Page 17
All Funds Summary
The City's FY 2024 budget is comprised of expenses in the 40 funds listed below.
Fund FY2021 Actual FY2022 Actual FY2023 Adopted
Budget
FY2024
Adopted
Budget
FY 2023 vs
FY 2024 ($)
General Fund $113,408,067 $116,484,137 $127,737,614 $143,927,543 $16,189,929
Human Services Fund $2,746,703 $2,562,719 $4,451,258 $5,258,432 $807,174
American Rescue Plan $4,800,000 $7,659,448 $22,750,000 $25,108,091 $2,358,091
General Assistance Fund $1,101,729 $1,004,058 $1,360,220 $1,420,890 $60,670
Reparations Fund $2,096 $272,499 $3,400,000 $3,501,000 $101,000
Sustainability Fund $0 $238,368 $802,893 $2,000,488 $1,197,595
Good Neighbor Fund $449,539 $174,555 $85,000 $3,314,000 $3,229,000
Library Fund $7,530,359 $7,863,330 $8,931,467 $9,941,147 $1,009,680
Motor Fuel Tax Fund $3,441,722 $4,401,563 $4,141,600 $6,620,000 $2,478,400
Emergency Telephone (E911)
Fund $1,306,679 $1,649,923 $1,672,200 $1,777,823 $105,623
Special Service Area (SSA) #9 $595,125 $593,856 $575,000 $575,000 $0
CDBG Fund $2,332,783 $2,326,363 $3,660,665 $3,115,538 ($545,127)
CDBG Loan Fund $44,370 $17,638 $325,000 $440,000 $115,000
Home Fund $548,120 $359,337 $654,838 $2,021,202 $1,366,364
Library Endowment Fund $250,000 $217,930 $0 $0 $0
Affordable Housing Fund $2,104,167 $525,780 $1,926,626 $2,927,538 $2,000,912
Library Debt Service Fund $482,244 $504,988 $507,913 $574,677 $66,764
Debt Service Fund $18,945,247 $15,703,413 $15,803,723 $15,466,634 ($337,089)
Howard-Ridge TIF Fund $1,265,916 $1,889,560 $1,430,913 $478,513 ($952,400)
West Evanston TIF Fund $493,821 $2,378,521 $3,940,000 $4,407,000 $467,000
Dempster-Dodge TIF Fund $170,746 $181,791 $176,483 $178,857 $2,374
Chicago-Main TIF $1,583,524 $418,529 $2,995,355 $797,490 ($2,197,865)
Special Service Area (SSA) #6 $223,914 $221,862 $220,000 $220,000 $0
Special Service Area (SSA) #7 $135,898 $147,094 $140,000 $140,000 $0
Special Service Area (SSA) #8 $58,580 $61,162 $60,200 $60,200 $0
Five-Fifths Fund $0 $135,901 $100,000 $100,000 $0
Library Capital Improvement Fd $405,832 $173,737 $950,000 $550,000 ($400,000)
Capital Improvements Fund $8,412,471 $12,574,553 $22,492,500 $25,218,500 $2,726,000
Crown Construction Fund $713,241 $1,117,055 $1,145,000 $819,178 ($325,822)
Crown Maintenance Fund $0 $34,951 $175,000 $175,000 $0
Special Assessment Fund $634,070 $1,036,322 $830,360 $878,202 $47,842
Parking System Fund $11,363,517 $11,862,726 $11,284,472 $9,431,364 ($1,853,108)
Water Fund $37,016,143 $18,954,030 $80,901,117 $87,557,403 $6,656,286
Sewer Fund $5,681,106 $3,218,769 $11,251,969 $11,406,267 $154,298
Solid Waste Fund $5,778,875 $5,939,506 $6,448,525 $7,273,783 $825,258
Fleet Services Fund $3,136,153 $3,528,631 $3,461,979 $4,213,122 $751,143
Equipment Replacement Fund $1,547,346 $1,514,557 $2,700,000 $3,365,167 $665,167
Insurance Fund $17,342,820 $17,218,850 $20,013,487 $22,994,770 $2,981,283
Fire Pension Fund $10,883,240 $11,154,122 $11,353,560 $12,209,300 $855,740
Police Pension Fund $15,316,975 $16,612,682 $16,350,112 $17,952,000 $1,601,888
Total:$282,253,134 $272,934,818 $397,207,050 $438,416,120 $41,209,070
City of Evanston | Budget Book 2024 Page 18
Property Tax Levy
2022
ADOPTED
2023
ADOPTED
2024
ADOPTED
CHANGE
($)
CHANGE
(%)
GENERAL FUND - CORPORATE
Gross Levy 7,629,834 8,414,703 8,414,703
Loss Factor*228,895 252,441 252,441
Net Levy $ 7,400,939 $ 8,162,262 $ 8,162,262 $0 0.0%
GENERAL FUND - IMRF PENSION
Gross Levy 1,293,982 922,716 922,716
Loss Factor*38,819 27,681 27,681
Net Levy $ 1,255,163 $ 895,035 $ 895,035 $0 0.0%
HUMAN SERVICES FUND
Gross Levy 3,206,186 3,206,186 3,463,918
Loss Factor*96,186 96,186 103,918
Net Levy $ 3,110,000 $ 3,110,000 $ 3,360,000 $250,000 8.0%
SOLID WASTE FUND
Gross Levy 1,373,711 1,373,711 1,373,711
Loss Factor*41,211 41,211 41,211
Net Levy $ 1,332,500 $ 1,332,500 $ 1,332,500 $ 0 0.0%
FIRE PENSION FUND
Gross Levy 9,534,561 9,895,474 9,895,474
Loss Factor*286,037 296,864 296,864
Net Levy $ 9,248,524 $ 9,598,610 $ 9,598,610 $0 0.0%
POLICE PENSION FUND
Gross Levy 11,205,709 10,712,881 10,712,881
Loss Factor*336,171 321,386 321,386
Net Levy $ 10,869,538 $ 10,391,495 $ 10,391,495 $0 0.0%
CITY LEVY SUBTOTAL
Gross Levy 34,243,984 34,525,672 34,783,403
Loss Factor*1,027,320 1,035,770 1,043,502
TOTAL CITY NET LEVY $ 33,216,664 $ 33,489,902 $ 33,739,902 $ 250,000 0.7%
GENERAL ASSISTANCE FUND
Gross Levy 1,340,206 1,340,206 1,082,474
Loss Factor*40,206 40,206 32,474
TOTAL GENERAL ASSISTANCE NET LEVY $ 1,300,000 $ 1,300,000 $ 1,050,000 $ (250,000)-19.2%
LIBRARY FUND
Gross Levy 7,476,289 7,768,528 8,467,695
Loss Factor*224,289 224,289 254,031
TOTAL LIBRARY NET LEVY $ 7,252,000 $ 7,535,472 $ 8,213,664 $ 678,198 9.0%
DEBT SERVICE FUND
Gross Levy 14,143,427 13,522,171 13,404,398
Loss Factor*707,171 643,913 638,305
Net Levy $ 13,436,256 $ 12,878,258 $ 12,766,093 $ (112,165)-0.9%
LIBRARY DEBT SERVICE
Gross Levy 533,289 533,309 603,411
Loss Factor*26,664 25,396 28,734
Net Levy - Library Debt $ 506,625 $ 507,913 $ 574,677 $66,764 13.1%
DEBT SERVICE LEVY SUBTOTAL
Gross Levy 14,676,717 14,055,480 14,007,809
Loss Factor*733,836 699,309 667,039
DEBT SERVICE NET LEVY SUBTOTAL $ 13,942,881 $ 13,386,171 $ 13,340,770 $ (45,401)-0.3%
TOTAL NET LEVY $ 55,711,545 $ 55,711,545 $56,344,336 $632,791 1.1%
City of Evanston | Budget Book 2024 Page 19
Total Loss Factor*$2,025,650 $1,978,341 $1,997,046 $18,705 0.9%
TOTAL GROSS LEVY $57,737,195 $57,689,886 $58,341,381 $651,496 1.1%
*A loss factor is applied to all levies by Cook County.
Property Tax Levy Explanation
The table below shows how Evanston's 2021 average composite tax rate compares to surrounding and comparable Illinois
communities. The composite tax rate is the sum of the tax rates of all the taxing districts which serve an individual property
(municipality, school district, park district, library district, township, etc.). In Evanston, the Park District, Library District, and
Township operations are under the operation of the City resulting in a lower composite tax rate than many communities where
that is not the case.
The graph below shows the total property tax on a $400,000 in each of the communities mentioned above. As shown, on the
same value home, Evanston taxpayers paid a much lower property tax bill than the comparable communities.
*Note: Total taxes for all communities include the Cook County Homeowners exemption.
City of Evanston | Budget Book 2024 Page 20
GENERAL INFORMATION
City of Evanston | Budget Book 2024 Page 21
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 2024 Page 22
Population Overview
T O T A L P O P U L AT I O N
77,181 1.6%
vs. 2021
G R OW T H R A N K
1710 out of 2732
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 AT I O N B Y 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 2…
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 2024 Page 23
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
Family Households
41%
Married Couples
41%
Singles
36%
Senior Living Alone
22%
City of Evanston | Budget Book 2024 Page 24
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 C O M E
Above $200,000
23%
Median Income
93,188
Below $25,000
13%
* 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 2024 Page 25
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
State Avg.
%
Rent
%
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
>$1,000,000
$750,0 0 0 to $999,9 99
$500,000 to $749,9 99
$400,000 to $499,9 99
$300,0 0 0 to $399,9 99
$250,000 to $299,9 99
$2 00,00 0 to $249,9 99
$150,000 to $199,9 99
$100,000 to $149,9 99
$50,000 to $99,9 99
<$49,9 99
City of Evanston | Budget Book 2024 Page 26
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
Residents
Elected Of cials
Mayor Daniel Biss
City Council
Boards and Commissions
Evanston Public Library
Yolande Wilburn
Executive Director
City Manager
Luke Stowe, City Manager
Administrative Services
Michael Rivera
Interim Director of
Administrative Services
Community Development
Sarah Flax
Director of Community
Development
Police
Schenita Stewart
Police Chief
Heal th and Human
Services
Ikenga Ogbo
Director of HHS
Parks, Recreation, and
Community Services
Audrey Thompson
Director of PRCS
Finance
Hitesh Desai
CFO/City Treasurer
Fire
Paul Polep
Fire Chief
Law
Alexandra Ruggie
Interim Corporation
Counsel
Public Works Agency
Edgar Cano
Director of Public Works
City Clerk
Stephanie Mendoza
City of Evanston | Budget Book 2024 Page 27
2024 Budget Calendar
Development of the annual budget and Capital Improvement Program are a year-round process. In addition to the timeline
below, staff meets with the City's Finance and Budget Committee on the second Tuesday of the month to present updated
nancial information and projections.
Jan 1, 2023
2023 Budget Year Begins
Jun 1, 2023
City staff began work on the 2024 Proposed Budget.
Aug 21, 2023
Staff presents mid-year summary to the City Council.
Oct 6, 2023
2024 Proposed Budget is published on the City's website.
Oct 16, 2023
2024 Proposed Budget presented at City Council Meeting.
Oct 23, 2023
Budget Public Hearing at City Council Meeting
Oct 24, 2023
Budget Discussions at City Ward Meetings and Town Halls begins.
Nov 6, 2023
Truth In Taxation Hearing at City Council meeting
Dec 11, 2023
Budget adopted by City Council.
City of Evanston | Budget Book 2024 Page 28
Fund Structure
The City's Budget is divided into 41 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.
Additionally, no expenses are budgeted in the Neighborhood Improvement Fund (Fund 235).
Fund Type Fund Title Fund Type Fund Title
General Funds 100 General Fund Special Revenue Funds 170 American Rescue Plan
176 Human Services Fund 175 General Assistance Fund
Debt Service Funds 320 Debt Service Fund 177 Reparations Fund
330 Howard-Ridge TIF Fund 178 Sustainability Fund
335 West Evanston TIF Fund 180 Good Neighbor Fund
340 Dempster-Dodge TIF Fund 200 Motor Fuel Tax Fund
345 Chicago-Main TIF Fund 205 Emergency Telephone (E911) Fund
365 Five Fifths TIF Fund 215 CDBG Fund
350 Special Service Area (SSA) #6 220 CDBG Loan Fund
355 Special Service Area (SSA) #7 235 Neighborhood Improvement
360 Special Service Area (SSA) #8 240 Home Fund
210 Special Service Area (SSA) #9 250 Affordable Housing Fund
Capital Project Funds 415 Capital Improvements Fund Internal Service Funds 600 Fleet Services Fund
416 Crown Construction Fund 601 Equipment Replacement Fund
417 Crown Community CTR Maintenance 605 Insurance Fund
420 Special Assessment Fund Pension Trust Funds 705 Police Pension Fund
Enterprise Funds 505 Parking System Fund 700 Fire Pension Fund
510 Water Fund Component Unit Funds 185 Library Fund
515 Sewer Fund 186 Library Debt Service Fund
520 Solid Waste Fund 187 Library Capital Improvement FD
City of Evanston | Budget Book 2024 Page 29
Fund-Department Relationships
Department Fund Title Department Fund Title
13 City Council 100 General Fund 40 Public Works Agency 100 General Fund
176 Human Services Fund 200 Motor Fuel Tax Fund
14 City Clerk 100 General Fund 415 Capital Improvement Fund
15 City Manager's Of ce 100 General Fund 416 Crown Construction Fund
177 Reparations Fund 417 Crown Community CTR Maintenance
505 Parking System Fund 420 Special Assesment Fund
17 Law 100 General Fund 505 Parking System Fund
19 Administrative Services 100 General Fund 510 Water Fund
415 Capital Improvements Fund 515 Sewer Fund
505 Parking System Fund 520 Solid Waste Fund
600 Fleet Services Fund 99 Non-Departmental 100 General Fund
601 Equipment Replacement Fund 170 American Rescue Plan
21 Community Development 100 General Fund 178 Sustainability Fund
176 Human Services Fund 180 Good Neighbor Fund
210 Special Service Area (SSA) #9 186 Library Debt Service Fund
215 CDBG Fund 320 Debt Service Fund
220 CDBG Loan Fund 330 Howard-Ridge TIF Fund
235 Neighborhood Improvement 335 West Evanston TIF Fund
240 Home Fund 340 Dempster-Dodge TIF Fund
250 Affordable Housing Fund 345 Chicago-Main TIF Fund
22 Police 100 General Fund 350 Special Service Area (SSA) #6
205 Emergency Telephone (E911) Fund 355 Special Service Area (SSA) #7
23 Fire Mgmt & Support 100 General Fund 360 Special Service Area (SSA) #8
24 Health 100 General Fund 365 Five Fifths Fund
175 General Assistance Fund 415 Capital Improvement Fund
176 Human Services Fund 700 Fire Pension Fund
48 Library 185 Library Fund 705 Police Pension Fund
186 Library Debt Service Fund
187 Library Capital Improvement FD
City of Evanston | Budget Book 2024 Page 30
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.
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 2024 Page 31
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.
PENSION TRUST FUNDS
Fire Pension Fund - 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 - 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.
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.
City of Evanston | Budget Book 2024 Page 32
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.
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 (Not included in budget) - 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.
City of Evanston | Budget Book 2024 Page 33
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.
Financial Control Procedures
City of Evanston | Budget Book 2024 Page 34
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 2024 Page 35
Financial Policies
The FY 2024 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 Administration and Public Works Committee 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.
City of Evanston | Budget Book 2024 Page 36
Parking System Fund
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 2024 Page 37
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 2024 Page 38
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.
Insurance Fund
City of Evanston | Budget Book 2024 Page 39
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 2024 Page 40
REVENUE SOURCES
City of Evanston | Budget Book 2024 Page 41
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.
Property Taxes Summary
The adopted budget includes a 1.1% increase to the total City and Library net property tax levy over FY 2023.
56,344 ,336 $632,791
(1.14% vs. prior year)
Property Taxes Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
10M
20M
30M
40M
50M
60M
City of Evanston | Budget Book 2024 Page 42
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.
2024 Property Taxes by Fund
General Fund $12,802,698 (21.31%)
Debt Service Fund $12,766,093 (21.25%)
Police Pension Fund $10,391,495 (17.29%)
Fire Pension Fund $9,598,610 (15.97%)
Library Fund $8,213,664 (13.67%)
Human Services Fund $3,360,000 (5.59%)
Solid Waste Fund $1,332,500 (2.22%)
General Assistance Fund $1,050,000 (1.75%)
Library Debt Service $574,677 (0.96%)
City of Evanston | Budget Book 2024 Page 43
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.
69,325,000 $7,780,000
(12.64% vs. prior year)
Revenue in the Other Taxes category is expected to increase in 2024, primarily driven by the impact of in ation on sales,
income and use taxes. The FY 2024 budget is more in line with recent trends and less conservative than recent years.
Other Taxes Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
20M
40M
60M
80M
City of Evanston | Budget Book 2024 Page 44
Revenues by Fund
A majority of other taxes (96%) are recorded in the General Fund. One change from the the FY 2023 Adopted Budget to the
FY 2024 Propsoed Budget is be the reallocation of $2 million in Real Estate Transfer Taxes from the Reparations Fund back to
the City's General Fund.
2024 Revenues by Fund
General Fund (95.6%)General Fund (95.6%) General Fund (95.6%)
Emergency Telephone (E911) Fund (2.1%)Emergency Telephone (E911) Fund (2.1%) Emergency Telephone (E911) Fund (2.1%)
Reparations Fund (2%)Reparations Fund (2%) Reparations Fund (2%)
Special Assessment Fund (0.2%)Special Assessment Fund (0.2%) Special Assessment Fund (0.2%)
Affordable Housing Fund (0.07%)Affordable Housing Fund (0.07%) Affordable Housing Fund (0.07%)
General Fund
Other Taxes
REAL ESTATE TRANSFER TAX 100.12.1300.51620 -$200 N/A
STATE USE TAX 100.15.1560.51515 $2,908,688 $3,165,654 $2,650,000 $3,200,000 20.8%
SALES TAX - BASIC 100.15.1560.51525 $12,172,648 $12,987,309 $11,000,000 $13,000,000 18.2%
SALES TAX - HOME RULE 100.15.1560.51530 $9,324,471 $10,455,926 $8,000,000 $10,600,000 32.5%
AUTO RENTAL TAX 100.15.1560.51535 $66,575 $70,927 $50,000 $60,000 20%
TRANSPORTATION NETWORK
PROVIDER TAX 100.15.1560.51536 $552,220 $776,296 $700,000 $700,000 0%
ATHLETIC CONTEST TAX 100.15.1560.51540 $656,249 $884,462 $800,000 $800,000 0%
STATE INCOME TAX 100.15.1560.51545 $10,141,121 $12,826,057 $11,500,000 $11,500,000 0%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $1,043,124 $2,166,476 $1,300,000 $2,350,000 80.8%
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,878,504 $2,925,798 $2,900,000 $2,900,000 0%
NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,250,863 $1,987,378 $1,400,000 $1,850,000 32.1%
NAT GAS USE TAX HOME RULE 100.15.1560.51575 $756,746 $795,174 $800,000 $800,000 0%
CIGARETTE TAX 100.15.1560.51585 $162,000 $216,000 $200,000 $200,000 0%
EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $822,567 $835,935 $965,000 $990,000 2.6%
LIQUOR TAX 100.15.1560.51595 $3,078,034 $3,291,166 $3,000,000 $3,100,000 3.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 45
MEDICAL CANNABIS TAX 100.15.1560.51597 $0 $50,000 N/A
RECREATIONAL CANNABIS
TAX 100.15.1560.51598 $218,385 $233,894 N/A
PARKING TAX 100.15.1560.51600 $2,845,047 $2,952,826 $2,600,000 $2,900,000 11.5%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $2,265,429 $4,911,675 $2,250,000 $3,500,000 55.6%
REAL ESTATE TRANSFER TAX 100.15.1560.51620 $6,227,430 $5,496,306 $750,000 $2,750,000 266.7%
TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,198,020 $1,170,164 $1,200,000 $1,100,000 -8.3%
AMUSEMENT TAX 100.15.1560.51630 $809,651 $942,080 $750,000 $900,000 20%
WHEEL TAX 100.15.1560.52010 $3,062,072 $2,804,272 $3,100,000 $2,800,000 -9.7%
SURFACE LOT PERMITS 100.15.1560.53252 $0 -$90 N/A
AMUSEMENT TAX 100.21.5300.51630 $140 $90 N/A
CANNABIS USE TAX 100.22.2205.51599 $115,778 $127,755 $100,000 N/A
PENSION PPRT 100.22.2205.51606 $325,000 N/A
PENSION PPRT 100.23.2305.51606 $280,000 N/A
BAG TAX 100.24.2435.51593 $0 $200,000 N/A
PENSION PPRT 100.99.9989.51606 $0 $605,000 $605,000 N/A
Total Other Taxes:$63,160,559 $72,628,530 $56,570,000 $66,300,000 17.2%
Total General Fund:$63,160,559 $72,628,530 $56,570,000 $66,300,000 17.2%
Reparations Fund
Other Taxes
RECREATIONAL CANNABIS
TAX 177.15.1595.51598 $0 $0 $400,000 $400,000 0%
REAL ESTATE TRANSFER TAX 177.15.1595.51620 $0 $3,000,000 $1,000,000 -66.7%
Total Other Taxes:$0 $0 $3,400,000 $1,400,000 -58.8%
Total Reparations Fund:$0 $0 $3,400,000 $1,400,000 -58.8%
Emergency Telephone (E911) Fund
Other Taxes
EMERGENCY TELEPHONE
SYSTM 205.22.5150.56160 $1,451,159 $1,591,465 $1,400,000 $1,450,000 3.6%
Total Other Taxes:$1,451,159 $1,591,465 $1,400,000 $1,450,000 3.6%
Total Emergency Telephone (E911)
Fund:$1,451,159 $1,591,465 $1,400,000 $1,450,000 3.6%
Affordable Housing Fund
Other Taxes
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 $15,453 $169,260 $50,000 $50,000 0%
Total Other Taxes:$15,453 $169,260 $50,000 $50,000 0%
Total Affordable Housing Fund:$15,453 $169,260 $50,000 $50,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 46
Special Assessment Fund
Other Taxes
SPEC ASSESS PRINCIPAL PMT 420.26.6365.56590 $97,652 $303,543 $125,000 $125,000 0%
Total Other Taxes:$97,652 $303,543 $125,000 $125,000 0%
Total Special Assessment Fund:$97,652 $303,543 $125,000 $125,000 0%
Total:$64,724,823 $74,692,798 $61,545,000 $69,325,000 12.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 47
Charges for Services Summary
65,437,774 $5,055,841
(8.37% vs. prior year)
Citywide Charges for Services are budgeted to increase from 2023 to 2024. 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
0
20M
40M
60M
80M
City of Evanston | Budget Book 2024 Page 48
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.
2024 Revenues by Fund
Water Fund (38.6%)Water Fund (38.6%) Water Fund (38.6%)
General Fund (17.8%)General Fund (17.8%) General Fund (17.8%)
Sewer Fund (15.6%)Sewer Fund (15.6%) Sewer Fund (15.6%)
Parking System Fund (12.9%)Parking System Fund (12.9%) Parking System Fund (12.9%)
Solid Waste Fund (7.5%)Solid Waste Fund (7.5%) Solid Waste Fund (7.5%)
Fleet Services Fund (6.4%)Fleet Services Fund (6.4%) Fleet Services Fund (6.4%)
Equipment Replacement Fund (1.2%)Equipment Replacement Fund (1.2%) Equipment Replacement Fund (1.2%)
Library Fund (0.001%)Library Fund (0.001%) Library Fund (0.001%)
Budgeted and Historical 2024 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 Parking System Fund
Sewer Fund General Fund Water Fund
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
0
20
40
60
80
City of Evanston | Budget Book 2024 Page 49
General Fund
Charges for Services
BIRTH AND DEATH RECORDS 100.14.1400.53010 $0 -$1,107 N/A
BIRTH CERTIFICATE 100.14.1400.53215 $0 $87,672 $75,000 $85,000 13.3%
DEATH CERTIFICATE 100.14.1400.53220 $0 $9,040 $5,000 $7,000 40%
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $0 $35,000 N/A
PARKING ENFORCEMT REIMB 100.19.1942.53516 $19,192 $41,099 N/A
HISTORIC PRESERVATION REVIEWS 100.21.2105.53666 $34,395 $14,270 $30,000 $30,000 0%
ZONING FEES 100.21.2105.53695 $24,210 $25,885 $50,000 $50,000 0%
BEV SNACK VENDING MACHINE 100.22.2205.53200 $702 $733 N/A
POLICE OVERTIME REIMBURSEMENT 100.22.2205.53625 $176,964 $477,299 $500,000 $500,000 0%
POLICE REPORT FEES 100.22.2240.53685 $21,709 $22,115 $25,000 $25,000 0%
POLICE OVERTIME REIMBURSEMENT 100.22.2265.53625 $21,114 $11,491 N/A
POLICE OVERTIME REIMBURSEMENT 100.22.2270.53625 $0 $0 $40,000 $40,000 0%
FIRE COST RECOVERY CHARGE 100.23.2305.53655 $816 N/A
FIRE REPORT FEES 100.23.2305.53700 $45 N/A
FIRE BUILDING INSPECTIONS 100.23.2305.53705 -$30 N/A
ALARM REGISTRATION FEE 100.23.2305.53715 $0 -$519 N/A
FIRE BUILDING INSPECTIONS 100.23.2310.53705 $11,938 N/A
ALARM REGISTRATION FEE 100.23.2310.53715 $185,210 $276,260 N/A
AMBULANCE SERVICE 100.23.2315.53675 $2,039,158 $2,577,967 $2,100,000 $3,200,000 52.4%
SEALANT OFFICE VISITS 100.24.2425.53175 $31 N/A
PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0%
HEALTH FOOD ESTABLISHMENT
LICENSE FEE 100.24.2435.53105 $201,656 $270,857 $230,000 $230,000 0%
TEMPORARY FOOD LICENSE 100.24.2435.53185 $1,887 $2,553 $11,000 $11,000 0%
FOOD DELIVERY VEHICLE 100.24.2435.53190 $4,136 $3,050 $6,500 $6,500 0%
BEV SNACK VENDING MACHINE 100.24.2435.53200 -$65 $6,825 $31,000 $31,000 0%
FOOD VENDING MACHINE 100.24.2435.53205 $18,785 $17,660 N/A
TOBACCO LICENSE 100.24.2435.53210 $10,350 $21,500 $17,000 $17,000 0%
BEEKEEPER LICENSE FEE 100.24.2435.53211 $225 $1,620 $300 $300 0%
FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0%
TEMP FUNERAL DIRECTOR LICENSE 100.24.2435.53235 $1,472 N/A
BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $0 $0 $400 $400 0%
BIRTH CERTIFICATE 100.24.2440.53215 $3,893 N/A
DEATH CERTIFICATE 100.24.2440.53220 $644 -$91 N/A
I HEART EVANSTON TREES PROJECT 100.26.2655.53737 $5 $6 N/A
RECREATION PROGRAM FEES 100.30.3005.53565 $3,120 $72,335 $30,000 N/A
SPECIAL EVENT REVENUE 100.30.3005.53569 $7,589 $21,086 $12,500 N/A
RECREATION PROGRAM FEES 100.30.3015.53565 $1,550 $75 N/A
BEV SNACK VENDING MACHINE 100.30.3030.53200 $7,386 $13,343 $10,000 $10,000 0%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 50
CONCESSIONS 100.30.3030.53203 $0 $50,000 N/A
RECREATION PROGRAM FEES 100.30.3030.53565 $1,912,270 $2,820,594 $1,900,000 $3,200,000 68.4%
RECREATION - DEFERRED REVENUE 100.30.3030.53566 $44,256 N/A
BEV SNACK VENDING MACHINE 100.30.3035.53200 $976 $1,305 $1,000 $1,000 0%
RECREATION PROGRAM FEES 100.30.3035.53565 $882,925 $927,520 $800,000 $925,000 15.6%
RECREATION - DEFERRED REVENUE 100.30.3035.53566 $28,115 N/A
BEV SNACK VENDING MACHINE 100.30.3040.53200 $1,989 $1,713 $2,000 $2,000 0%
CONCESSIONS 100.30.3040.53203 $0 $10,000 N/A
RECREATION PROGRAM FEES 100.30.3040.53565 $226,110 $197,894 $200,000 $200,000 0%
RECREATION - CHARGES FOR
SERVICES 100.30.3045.53560 $0 $3,000 N/A
RECREATION PROGRAM FEES 100.30.3045.53565 $10,898 $17,581 $9,375 $20,000 113.3%
RECREATION PROGRAM FEES 100.30.3050.53565 $205,217 $219,123 $145,000 N/A
BEV SNACK VENDING MACHINE 100.30.3055.53200 $1,294 $2,606 $2,500 N/A
RECREATION - CHARGES FOR
SERVICES 100.30.3055.53560 $12 N/A
RECREATION PROGRAM FEES 100.30.3055.53565 $423,269 $637,531 $425,000 $625,000 47.1%
RECREATION - DEFERRED REVENUE 100.30.3055.53566 $35,439 N/A
SENIOR TAXI COUPON SALES 100.30.3055.53640 $48,573 $53,547 $85,000 $75,000 -11.8%
RECREATION PROGRAM FEES 100.30.3065.53565 $287,801 $268,498 $250,000 $250,000 0%
CONCESSIONS 100.30.3080.53203 $0 $20,000 N/A
RECREATION PROGRAM FEES 100.30.3080.53565 $986,113 $514,233 $550,000 $560,000 1.8%
RECREATION - DEFERRED REVENUE 100.30.3080.53566 $4,440 $1,448 N/A
RECREATION PROGRAM FEES 100.30.3081.53565 $18,573 $6,317 $10,000 $10,000 0%
RECREATION PROGRAM FEES 100.30.3100.53565 $9,043 $0 $137,000 $137,000 0%
RECREATION PROGRAM FEES 100.30.3115.53565 $21 N/A
RECREATION PROGRAM FEES 100.30.3130.53565 $44,421 $109,120 $80,000 $90,000 12.5%
RECREATION - DEFERRED REVENUE 100.30.3130.53566 $3,739 N/A
RECREATION PROGRAM FEES 100.30.3131.53565 $30,694 $44,795 $35,000 $45,000 28.6%
RECREATION PROGRAM FEES 100.30.3135.53565 $900 $0 N/A
RECREATION PROGRAM FEES 100.30.3225.53565 $9,875 -$10,940 $5,000 N/A
SPECIAL EVENT REVENUE 100.30.3500.53569 $0 $45,000 N/A
RECREATION PROGRAM FEES 100.30.3605.53565 $296,080 $461,269 $300,000 $325,000 8.3%
RECREATION - DEFERRED REVENUE 100.30.3605.53566 $4,155 N/A
BEV SNACK VENDING MACHINE 100.30.3710.53200 $467 $595 $500 N/A
RECREATION PROGRAM FEES 100.30.3710.53565 $296,327 $316,075 $300,000 $315,000 5%
RECREATION PROGRAM FEES 100.30.3720.53565 $258,107 $281,672 $225,000 $320,000 42.2%
RECREATION - DEFERRED REVENUE 100.30.3720.53566 $800 N/A
STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $96,010 $91,128 $63,000 $63,000 0%
TREE PRESERVATION REVENUES 100.40.4105.53667 $13,359 $12,843 $5,000 $5,000 0%
NEW PAVEMENT DEGRADATION FEES 100.40.4105.53736 $0 $0 $80,000 $20,000 -75%
I HEART EVANSTON TREES PROJECT 100.40.4105.53737 $50 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 51
STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $4,004 $3,274 $20,000 $20,000 0%
Total Charges for Services:$8,984,367 $10,952,804 $8,785,075 $11,655,200 32.7%
Total General Fund:$8,984,367 $10,952,804 $8,785,075 $11,655,200 32.7%
Library Fund
Charges for Services
BEV SNACK VENDING MACHINE 185.48.4845.53200 $287 $455 $400 $400 0%
Total Charges for Services:$287 $455 $400 $400 0%
Total Library Fund:$287 $455 $400 $400 0%
Home Fund
Charges for Services
INTEREST INCOME ON
LOANS/RECEIVABLES 240.21.5450.56571 $34,189 N/A
Total Charges for Services:$34,189 N/A
Total Home Fund:$34,189 N/A
Capital Improvements Fund
Charges for Services
CURB/SIDEWALK REPLACEMENT FEE 415.40.4219.53735 $168,794 $33,442 N/A
Total Charges for Services:$168,794 $33,442 N/A
Total Capital Improvements Fund:$168,794 $33,442 N/A
Parking System Fund
Charges for Services
HOODING FOR METERS 505.19.7005.53245 $40,140 $19,355 $35,000 $35,000 0%
PARKING METER REVENUE (MULTI /
SINGLE SPACE)505.19.7005.53250 $1,248,883 $1,245,452 $1,200,000 N/A
PARKING METER REVENUE
(PASSPORT ONLY)505.19.7005.53251 $2,089,452 $2,959,565 $3,000,000 N/A
PARKING REVENUE - PHYSICAL
EQUIPMENT 505.19.7005.53253 $0 $1,000,000 N/A
PARKING REVENUE - ONLINE 505.19.7005.53254 $0 $2,500,000 N/A
SPACE (LOT) RENTALS 505.19.7005.53385 $623,339 $634,957 $525,000 $525,000 0%
DAILY TICKETS 505.19.7025.53500 $378,003 $352,827 $424,000 $350,000 -17.5%
MONTHLY INVOICES 505.19.7025.53510 $358,135 $414,905 $360,000 $375,000 4.2%
KEYCARD DEPOSITS 505.19.7025.53515 $2,160 $1,215 $3,500 $3,500 0%
DAILY TICKETS 505.19.7036.53500 $567,587 $734,829 $720,000 $625,000 -13.2%
MONTHLY INVOICES 505.19.7036.53510 $894,134 $790,871 $1,170,000 $900,000 -23.1%
KEYCARD DEPOSITS 505.19.7036.53515 $2,990 $1,795 $7,275 $3,000 -58.8%
DAILY TICKETS 505.19.7037.53500 $280,270 $304,342 $480,000 $500,000 4.2%
MONTHLY INVOICES 505.19.7037.53510 $1,204,006 $1,155,103 $1,080,000 $900,000 -16.7%
KEYCARD DEPOSITS 505.19.7037.53515 $7,095 $2,295 $4,200 $3,500 -16.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 52
Total Charges for Services:$7,696,192 $8,617,511 $8,308,975 $8,420,000 1.3%
Total Parking System Fund:$7,696,192 $8,617,511 $8,308,975 $8,420,000 1.3%
Water Fund
Charges for Services
REVENUE CONTRA ACCOUNT 510.40.4200.50001 -$343,291 N/A
BEV SNACK VENDING MACHINE 510.40.4200.53200 $197 $266 N/A
WATER SALES-EVANSTON 510.40.4200.53575 $8,636,384 $9,066,546 $10,120,856 $11,200,000 10.7%
WATER SALES-EVANSTON FIRE 510.40.4200.53577 $112,031 $111,336 $104,000 $104,000 0%
WATER SALES EVAN-PENALTY 510.40.4200.53580 $51,831 $81,750 $68,000 $68,000 0%
WATER SALES-SKOKIE 510.40.4200.53585 $3,491,947 $3,335,672 $4,028,342 $3,613,234 -10.3%
WATER SALES - MGNWC 510.40.4200.53586 $1,813,040 $2,077,157 $2,364,095 $2,210,036 -6.5%
WATER SALES - LINCOLNWOOD 510.40.4200.53587 $509,932 $931,224 $1,033,042 $959,883 -7.1%
WATER SALES-NWWC.510.40.4200.53590 $5,670,328 $6,625,624 $6,373,899 $6,717,398 5.4%
PHOSPHATE SALES - NWWC 510.40.4200.53591 $68,160 $87,966 $85,000 $185,000 117.6%
CROSS CONNECTION CONTROL FEES 510.40.4200.53592 $130,051 $149,112 $150,000 $150,000 0%
WATER METER IMPACT FEES 510.40.4200.56141 $82,944 $78,117 $51,500 $51,500 0%
INTEREST INCOME ON
LOANS/RECEIVABLES 510.40.4200.56571 $319 N/A
Total Charges for Services:$20,223,874 $22,544,772 $24,378,734 $25,259,051 3.6%
Total Water Fund:$20,223,874 $22,544,772 $24,378,734 $25,259,051 3.6%
Sewer Fund
Charges for Services
STORM WATER DETENTION REVENUE 515.40.4310.53593 $23,250 $24,000 N/A
STORM WATER DETENTION REVENUE 515.40.4530.53593 $0 $0 $22,200 $22,200 0%
SEWER SERVICE CHARGE 515.40.4530.53595 $10,281,974 $9,531,758 $9,832,830 $9,832,830 0%
TAX EXEMPT PROPERTIES-
REASONABLE CHARGE-SEWER 515.40.4530.53596 $0 $0 $274,394 $274,394 0%
SEWER SERV CHARGE-PENALTY 515.40.4530.53600 $68,373 $82,298 $111,000 $100,000 -9.9%
Total Charges for Services:$10,373,597 $9,638,057 $10,240,424 $10,229,424 -0.1%
Total Sewer Fund:$10,373,597 $9,638,057 $10,240,424 $10,229,424 -0.1%
Solid Waste Fund
Charges for Services
YARD WASTE FEE 520.26.7695.56156 $3,331 $4,846 N/A
RESIDENTIAL REFUSE 520.40.4310.53605 $3,641,213 $3,397,523 $3,495,000 $3,676,466 5.2%
RESIDENTIAL REFUSE-- PENALTY 520.40.4310.53610 $46,051 $60,482 $45,000 $45,000 0%
APARTMENT REFUSE FEES 520.40.4310.53620 $114,390 $232,031 $190,000 $207,400 9.2%
CONDOMINIUM REFUSE FEES 520.40.4310.53621 $414,735 $755,732 $639,000 $673,808 5.4%
YARD WASTE FEE 520.40.4310.56156 $322,126 $317,731 $300,000 $300,000 0%
Total Charges for Services:$4,541,846 $4,768,347 $4,669,000 $4,902,674 5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 53
Total Solid Waste Fund:$4,541,846 $4,768,347 $4,669,000 $4,902,674 5%
Fleet Services Fund
Charges for Services
CHARGES TO GENERAL FUND 600.19.7710.53750 $2,199,996 $2,200,000 $2,317,000 $3,012,100 30%
CHARGES TO PARKING FUND 600.19.7710.53755 $159,996 $160,000 $160,000 $208,000 30%
CHARGES TO WATER FUND 600.19.7710.53760 $180,000 $180,000 $180,000 $234,000 30%
CHARGES TO SEWER FUND 600.19.7710.53770 $260,004 $260,000 $260,000 $338,000 30%
CHARGES TO SOLID WASTE FUND 600.19.7710.53777 $302,004 $302,000 $322,000 $418,600 30%
FROM LIBRARY FUND TO FLEET
FUND 600.19.7710.57013 $5,436 $5,440 $5,440 $5,440 0%
Total Charges for Services:$3,107,436 $3,107,440 $3,244,440 $4,216,140 29.9%
Total Fleet Services Fund:$3,107,436 $3,107,440 $3,244,440 $4,216,140 29.9%
Equipment Replacement Fund
Charges for Services
CHARGES TO GENERAL FUND 601.19.7780.53750 $219,984 $234,299 $750,000 $750,000 0%
FROM LIBRARY FUND TO EQUIPMENT
REPLACEMENT FUND 601.19.7780.57014 $4,884 $4,885 $4,885 $4,885 0%
Total Charges for Services:$224,868 $239,184 $754,885 $754,885 0%
Total Equipment Replacement Fund:$224,868 $239,184 $754,885 $754,885 0%
Insurance Fund
Charges for Services
OVERPAYMENT REFUNDS RECEIVED 605.99.7800.56200 $830 N/A
Total Charges for Services:$830 N/A
Total Insurance Fund:$830 N/A
Total:$55,356,279 $59,902,011 $60,381,933 $65,437,774 8.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 54
Licenses, Permits and Fees Summary
Revenue is collected by the City for the issuances of various licenses, permits, and fees across multiple departments.
8,261,450 -$221,000
(-2.61% vs. prior year)
Revenue from licenses, permits, and fees is expected to remain at from 2023 to 2024.
Licenses, Permits and Fees Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
10M
2.5M
5M
7.5M
12.5M
City of Evanston | Budget Book 2024 Page 55
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.
2024 Revenues by Fund
General Fund (88.8%)General Fund (88.8%) General Fund (88.8%)
Sustainability Fund (6.1%)Sustainability Fund (6.1%) Sustainability Fund (6.1%)
Solid Waste Fund (4.5%)Solid Waste Fund (4.5%) Solid Waste Fund (4.5%)
Water Fund (0.6%)Water Fund (0.6%) Water Fund (0.6%)
General Fund
Licenses, Permits and Fees
CABLE FRANCHISE FEE 100.15.1510.52180 $956,118 $890,517 $950,000 $950,000 0%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $51,347 $116,236 $145,000 $145,000 0%
BUSINESS REGISTRATION FEE 100.15.1560.52015 $600 $1,475 N/A
PET LICENSES 100.15.1560.52020 $19,137 $14,284 $15,000 $20,000 33.3%
RESIDENTS ANNUAL PARKING
PERMITS 100.15.1560.52130 $1,025 $1,220 $228,000 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $164 $76 $13,000 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $62,620 $63,125 $57,000 $57,000 0%
IL BELL FRANCHISE FEE 100.15.1560.52165 $126,770 $106,744 $90,000 $90,000 0%
EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $9,893 $58,454 $75,000 $75,000 0%
BUSINESS REGISTRATION FEE 100.15.5300.52015 $10,975 $40,750 $20,000 $25,000 25%
LIQUOR LICENSES 100.17.1705.52040 $494,833 $645,106 $500,000 $500,000 0%
ONE DAY LIQUOR LICENSE 100.17.1705.52041 $6,080 $17,279 $12,000 $15,000 25%
INFRASTRUCTURE
MAINTENANCE FEE 100.19.1950.51577 $527,478 N/A
ROOMING HOUSE LICENSES 100.21.2115.52035 $4,180 $2,300 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 56
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $252,742 $296,032 $360,000 $360,000 0%
COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $0 $1,800 N/A
BUSINESS REGISTRATION FEE 100.21.2126.52015 $21,589 $4,668 N/A
CONTRACTORS' LICENSES 100.21.2126.52030 $140,425 $174,275 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $5,512,307 $7,000,238 $4,225,100 $4,225,100 0%
ELEVATOR PERMITS 100.21.2126.52115 $12,054 $33,782 $42,000 $42,000 0%
ALARM PANEL FRANCHISE
FEE 100.22.2205.52170 $0 $4,000 N/A
FIRE PLAN REVIEW 100.23.2310.52135 $49,878 $10,599 N/A
BED & BREAKFAST LICENSE 100.24.2435.52016 $10 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $1,875 $3,100 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $0 $3,398 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE LICENSES 100.24.2435.52055 $127,850 $102,700 $120,000 $120,000 0%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $8,350 $9,200 $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 $0 $300 $1,200 $1,200 0%
FARMERS' MARKET LICENSES 100.30.3015.52045 $51,445 $51,933 $51,250 $51,250 0%
FARMERS' MARKET LICENSES 100.30.3205.52045 $0 -$200 N/A
SPONSORSHIP FEES 100.30.3500.52147 $0 $25,000 N/A
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $15,010 $36,796 $358,000 $358,000 0%
RESIDENTS ANNUAL PARKING
PERMITS 100.40.4105.52130 -$30 N/A
VISITOR PARKING PERMITS 100.40.4105.52131 -$16 N/A
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $28,525 $26,375 $20,000 $20,000 0%
EASEMENTS 100.40.4105.52175 $4,727 $47,000 N/A
Total Licenses, Permits and
Fees:$8,497,962 $9,759,563 $7,543,450 $7,336,450 -2.7%
Total General Fund:$8,497,962 $9,759,563 $7,543,450 $7,336,450 -2.7%
Sustainability Fund
Licenses, Permits and Fees
INFRASTRUCTURE
MAINTENANCE FEE 178.99.9910.51577 $0 $504,992 $500,000 $500,000 0%
Total Licenses, Permits and
Fees:$0 $504,992 $500,000 $500,000 0%
Total Sustainability Fund:$0 $504,992 $500,000 $500,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 57
Parking System Fund
Licenses, Permits and Fees
OTHER/MISC PERMITS 505.19.7005.52110 $375 $375 N/A
Total Licenses, Permits and
Fees:$375 $375 N/A
Total Parking System Fund:$375 $375 N/A
Water Fund
Licenses, Permits and Fees
FEES AND OUTSIDE WORK 510.40.4200.56145 $50,696 $78,559 $50,000 $50,000 0%
Total Licenses, Permits and
Fees:$50,696 $78,559 $50,000 $50,000 0%
Total Water Fund:$50,696 $78,559 $50,000 $50,000 0%
Solid Waste Fund
Licenses, Permits and Fees
SOLID WASTE FRANCHISE
FEES 520.40.4310.52186 $196,493 $271,682 $264,000 $300,000 13.6%
SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $96,632 $100,790 $125,000 $75,000 -40%
Total Licenses, Permits and
Fees:$293,125 $372,472 $389,000 $375,000 -3.6%
Total Solid Waste Fund:$293,125 $372,472 $389,000 $375,000 -3.6%
Total:$8,842,158 $10,715,960 $8,482,450 $8,261,450 -2.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 58
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 2024 Revenue by Department
Community Development (58.1%)Community Development (58.1%) Community Development (58.1%)
City Manager's Office (17.1%)City Manager's Office (17.1%) City Manager's Office (17.1%)
Public Works Agency (9.7%)Public Works Agency (9.7%) Public Works Agency (9.7%)
Law (6.2%)Law (6.2%) Law (6.2%)
Non-Departmental (6.1%)Non-Departmental (6.1%) Non-Departmental (6.1%)
Health (2%)Health (2%) Health (2%)
Parks And Recreation (0.9%)Parks And Recreation (0.9%) Parks And Recreation (0.9%)
Budgeted and Historical 2024 Revenue by Department
Millions
Administrative Services
Police
Fire Mgmt & Support
Public Works
Parks And Recreation
Health
Non-Departmental
Law
Public Works Agency
City Manager's Office
Community Development
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$10
$2.5
$5
$7.5
$12.5
City of Evanston | Budget Book 2024 Page 59
Revenue
City Manager's Of ce
Public Information
Licenses, Permits and Fees
CABLE FRANCHISE FEE 100.15.1510.52180 $956,118 $890,517 $950,000 $950,000 0%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $51,347 $116,236 $145,000 $145,000 0%
Total Licenses, Permits and
Fees:$1,007,464 $1,006,753 $1,095,000 $1,095,000 0%
Total Public Information:$1,007,464 $1,006,753 $1,095,000 $1,095,000 0%
Revenue & Collections
Licenses, Permits and Fees
BUSINESS REGISTRATION
FEE 100.15.1560.52015 $600 $1,475 N/A
PET LICENSES 100.15.1560.52020 $19,137 $14,284 $15,000 $20,000 33.3%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,025 $1,220 $228,000 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $164 $76 $13,000 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $62,620 $63,125 $57,000 $57,000 0%
IL BELL FRANCHISE FEE 100.15.1560.52165 $126,770 $106,744 $90,000 $90,000 0%
EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $9,893 $58,454 $75,000 $75,000 0%
Total Licenses, Permits and
Fees:$220,209 $245,379 $525,000 $289,000 -45%
Total Revenue & Collections:$220,209 $245,379 $525,000 $289,000 -45%
Econ. Development
Licenses, Permits and Fees
BUSINESS REGISTRATION
FEE 100.15.5300.52015 $10,975 $40,750 $20,000 $25,000 25%
Total Licenses, Permits and
Fees:$10,975 $40,750 $20,000 $25,000 25%
Total Econ. Development:$10,975 $40,750 $20,000 $25,000 25%
Total City Manager's Of ce:$1,238,648 $1,292,882 $1,640,000 $1,409,000 -14.1%
Law
Legal Administration
Licenses, Permits and Fees
LIQUOR LICENSES 100.17.1705.52040 $494,833 $645,106 $500,000 $500,000 0%
ONE DAY LIQUOR LICENSE 100.17.1705.52041 $6,080 $17,279 $12,000 $15,000 25%
Total Licenses, Permits and
Fees:$500,913 $662,385 $512,000 $515,000 0.6%
Total Legal Administration:$500,913 $662,385 $512,000 $515,000 0.6%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 60
Total Law:$500,913 $662,385 $512,000 $515,000 0.6%
Administrative Services
Facilities
Licenses, Permits and Fees
INFRASTRUCTURE
MAINTENANCE FEE 100.19.1950.51577 $527,478 N/A
Total Licenses, Permits and
Fees:$527,478 N/A
Total Facilities:$527,478 N/A
Parking System Mgt
Licenses, Permits and Fees
OTHER/MISC PERMITS 505.19.7005.52110 $375 $375 N/A
Total Licenses, Permits and
Fees:$375 $375 N/A
Total Parking System Mgt:$375 $375 N/A
Total Administrative Services:$527,853 $375 $0 $0 0%
Community Development
Property Standards
Licenses, Permits and Fees
ROOMING HOUSE
LICENSES 100.21.2115.52035 $4,180 $2,300 N/A
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $252,742 $296,032 $360,000 $360,000 0%
Total Licenses, Permits and
Fees:$256,922 $298,332 $360,000 $360,000 0%
Total Property Standards:$256,922 $298,332 $360,000 $360,000 0%
Building Code Compliance
Licenses, Permits and Fees
COMMERCIAL DRIVE
PERMITS 100.21.2125.52125 $0 $1,800 N/A
Total Licenses, Permits and
Fees:$0 $1,800 N/A
Total Building Code
Compliance:$0 $1,800 N/A
Building Inspection Services
Licenses, Permits and Fees
BUSINESS REGISTRATION
FEE 100.21.2126.52015 $21,589 $4,668 N/A
CONTRACTORS' LICENSES 100.21.2126.52030 $140,425 $174,275 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $5,512,307 $7,000,238 $4,225,100 $4,225,100 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 61
ELEVATOR PERMITS 100.21.2126.52115 $12,054 $33,782 $42,000 $42,000 0%
Total Licenses, Permits and
Fees:$5,686,375 $7,212,963 $4,437,100 $4,437,100 0%
Total Building Inspection
Services:$5,686,375 $7,212,963 $4,437,100 $4,437,100 0%
Total Community Development:$5,943,297 $7,513,095 $4,797,100 $4,797,100 0%
Police
Police Administration
Licenses, Permits and Fees
ALARM PANEL FRANCHISE
FEE 100.22.2205.52170 $0 $4,000 N/A
Total Licenses, Permits and
Fees:$0 $4,000 N/A
Total Police Administration:$0 $4,000 N/A
Total Police:$0 $4,000 N/A
Fire Mgmt & Support
Fire Prevention
Licenses, Permits and Fees
FIRE PLAN REVIEW 100.23.2310.52135 $49,878 $10,599 N/A
Total Licenses, Permits and
Fees:$49,878 $10,599 N/A
Total Fire Prevention:$49,878 $10,599 N/A
Total Fire Mgmt & Support:$49,878 $10,599 N/A
Health
Public Health Division
Licenses, Permits and Fees
BED & BREAKFAST LICENSE 100.24.2435.52016 $10 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $1,875 $3,100 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $0 $3,398 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE
LICENSES 100.24.2435.52055 $127,850 $102,700 $120,000 $120,000 0%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $8,350 $9,200 $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 $0 $300 $1,200 $1,200 0%
Total Licenses, Permits and
Fees:$138,085 $118,698 $161,100 $161,100 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 62
Total Public Health Division:$138,085 $118,698 $161,100 $161,100 0%
Total Health:$138,085 $118,698 $161,100 $161,100 0%
Parks And Recreation
Farmer's Market
Licenses, Permits and Fees
FARMERS' MARKET
LICENSES 100.30.3015.52045 $51,445 $51,933 $51,250 $51,250 0%
Total Licenses, Permits and
Fees:$51,445 $51,933 $51,250 $51,250 0%
Total Farmer's Market:$51,445 $51,933 $51,250 $51,250 0%
Community Relations
Licenses, Permits and Fees
FARMERS' MARKET
LICENSES 100.30.3205.52045 $0 -$200 N/A
Total Licenses, Permits and
Fees:$0 -$200 N/A
Total Community Relations:$0 -$200 N/A
Ssa #6 - General Administration
Licenses, Permits and Fees
SPONSORSHIP FEES 100.30.3500.52147 $0 $25,000 N/A
Total Licenses, Permits and
Fees:$0 $25,000 N/A
Total Ssa #6 - General
Administration:$0 $25,000 N/A
Total Parks And Recreation:$51,445 $51,733 $51,250 $76,250 48.8%
Public Works Agency
Public Works Agency Admin
Licenses, Permits and Fees
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $15,010 $36,796 $358,000 $358,000 0%
RESIDENTS ANNUAL
PARKING PERMITS 100.40.4105.52130 -$30 N/A
VISITOR PARKING PERMITS 100.40.4105.52131 -$16 N/A
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $28,525 $26,375 $20,000 $20,000 0%
EASEMENTS 100.40.4105.52175 $4,727 $47,000 N/A
Total Licenses, Permits and
Fees:$48,217 $110,171 $378,000 $378,000 0%
Total Public Works Agency
Admin:$48,217 $110,171 $378,000 $378,000 0%
Water Production
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 63
Licenses, Permits and Fees
FEES AND OUTSIDE WORK 510.40.4200.56145 $50,696 $78,559 $50,000 $50,000 0%
Total Licenses, Permits and
Fees:$50,696 $78,559 $50,000 $50,000 0%
Total Water Production:$50,696 $78,559 $50,000 $50,000 0%
Recycling And Environmental
Main
Licenses, Permits and Fees
SOLID WASTE FRANCHISE
FEES 520.40.4310.52186 $196,493 $271,682 $264,000 $300,000 13.6%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $96,632 $100,790 $125,000 $75,000 -40%
Total Licenses, Permits and
Fees:$293,125 $372,472 $389,000 $375,000 -3.6%
Total Recycling And
Environmental Main:$293,125 $372,472 $389,000 $375,000 -3.6%
Total Public Works Agency:$392,038 $561,201 $817,000 $803,000 -1.7%
Non-Departmental
Sustainability Admin
Licenses, Permits and Fees
INFRASTRUCTURE
MAINTENANCE FEE 178.99.9910.51577 $0 $504,992 $500,000 $500,000 0%
Total Licenses, Permits and
Fees:$0 $504,992 $500,000 $500,000 0%
Total Sustainability Admin:$0 $504,992 $500,000 $500,000 0%
Total Non-Departmental:$0 $504,992 $500,000 $500,000 0%
Total Revenue:$8,842,158 $10,715,960 $8,482,450 $8,261,450 -2.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 64
Fines and Forefeitures Summary
3,725,000 $92,500
(2.55% vs. prior year)
Revenue from Fines and Forefeitures is expected to increase slightly from 2023 to 2024. Parking ticket revenue decreased
signi cantly during the pandemic, but are expected to maintain 2023 levels in 2024.
Fines and Forefeitures Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
6M
Revenues by Fund
Fine and forfeiture revenue is fully received by the General Fund.
General Fund
Fines and Forfeitures
NON PARKING ORDINANCE
VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 0%
L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 N/A
NON PARKING ORDINANCE
VIOLATIONS 100.15.1585.52570 $40,892 $51,962 $30,000 $30,000 0%
TICKET FINES-PARKING 100.19.1941.52505 $3,075,670 $3,581,580 $3,000,000 $3,100,000 3.3%
BOOT RELEASE FEE 100.19.1941.52530 $0 $40,185 $50,000 $50,000 0%
POLICE CTA DETAIL 100.22.2205.52541 $266,021 $216,674 $357,000 $357,000 0%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $64,086 $42,954 $20,000 $20,000 0%
REGULAR FINES 100.22.2270.52510 $260,537 $116,259 $115,000 $115,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 65
ANIMAL ORDINANCE
PENALTIES 100.22.2280.52525 $0 $7,500 N/A
POLICE & FIRE FALSE
ALARM FEES 100.23.2305.52540 $770 $60 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 $0 $2,435 N/A
DAMAGE TO STREET LIGHTS 100.40.4520.56031 $0 $7,334 N/A
Total Fines and Forfeitures:$3,707,975 $4,076,561 $3,632,500 $3,725,000 2.5%
Total General Fund:$3,707,975 $4,076,561 $3,632,500 $3,725,000 2.5%
Library Fund
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 $4,466 $6,126 N/A
Total Fines and Forfeitures:$4,466 $6,126 N/A
Total Library Fund:$4,466 $6,126 N/A
Total:$3,712,442 $4,082,688 $3,632,500 $3,725,000 2.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
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 2024 Revenue by Department
Administrative Services (84.6%)Administrative Services (84.6%) Administrative Services (84.6%)
Police (13.2%)Police (13.2%) Police (13.2%)
City Manager's Office (2.1%)City Manager's Office (2.1%) City Manager's Office (2.1%)
Health (0.08%)Health (0.08%) Health (0.08%)
City of Evanston | Budget Book 2024 Page 66
Budgeted and Historical 2024 Revenue by Department
Millions
Law
Community Development
Fire Mgmt & Support
Public Works Agency
Library
Health
City Manager's Office
Police
Administrative Services
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$-1
$0
$1
$2
$3
$4
$5
$6
Revenue
City Manager's Of ce
Revenue & Collections
Fines and Forfeitures
NON PARKING
ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 0%
Total Fines and Forfeitures:$0 $0 $50,000 $50,000 0%
Total Revenue & Collections:$0 $0 $50,000 $50,000 0%
Accounting
Fines and Forfeitures
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $17,118 N/A
Total Fines and Forfeitures:$17,118 N/A
Total Accounting:$17,118 N/A
Administrative Hearings
Fines and Forfeitures
NON PARKING
ORDINANCE VIOLATIONS 100.15.1585.52570 $40,892 $51,962 $30,000 $30,000 0%
Total Fines and Forfeitures:$40,892 $51,962 $30,000 $30,000 0%
Total Administrative
Hearings:$40,892 $51,962 $30,000 $30,000 0%
Total City Manager's Of ce:$40,892 $69,080 $80,000 $80,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 67
Administrative Services
Parking Enforcement &
Tickets
Fines and Forfeitures
TICKET FINES-PARKING 100.19.1941.52505 $3,075,670 $3,581,580 $3,000,000 $3,100,000 3.3%
BOOT RELEASE FEE 100.19.1941.52530 $0 $40,185 $50,000 $50,000 0%
Total Fines and Forfeitures:$3,075,670 $3,621,765 $3,050,000 $3,150,000 3.3%
Total Parking Enforcement &
Tickets:$3,075,670 $3,621,765 $3,050,000 $3,150,000 3.3%
Total Administrative Services:$3,075,670 $3,621,765 $3,050,000 $3,150,000 3.3%
Police
Police Administration
Fines and Forfeitures
POLICE CTA DETAIL 100.22.2205.52541 $266,021 $216,674 $357,000 $357,000 0%
Total Fines and Forfeitures:$266,021 $216,674 $357,000 $357,000 0%
Total Police Administration:$266,021 $216,674 $357,000 $357,000 0%
Neighborhood Enforcement
Team
Fines and Forfeitures
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $64,086 $42,954 $20,000 $20,000 0%
Total Fines and Forfeitures:$64,086 $42,954 $20,000 $20,000 0%
Total Neighborhood
Enforcement Team:$64,086 $42,954 $20,000 $20,000 0%
Traf c Bureau
Fines and Forfeitures
REGULAR FINES 100.22.2270.52510 $260,537 $116,259 $115,000 $115,000 0%
Total Fines and Forfeitures:$260,537 $116,259 $115,000 $115,000 0%
Total Traf c Bureau:$260,537 $116,259 $115,000 $115,000 0%
Animal Control
Fines and Forfeitures
ANIMAL ORDINANCE
PENALTIES 100.22.2280.52525 $0 $7,500 N/A
Total Fines and Forfeitures:$0 $7,500 N/A
Total Animal Control:$0 $7,500 N/A
Total Police:$590,644 $375,887 $499,500 $492,000 -1.5%
Fire Mgmt & Support
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 68
Fire Mgt & Support
Fines and Forfeitures
POLICE & FIRE FALSE
ALARM FEES 100.23.2305.52540 $770 $60 N/A
Total Fines and Forfeitures:$770 $60 N/A
Total Fire Mgt & Support:$770 $60 N/A
Total Fire Mgmt & Support:$770 $60 N/A
Health
Public Health Division
Fines and Forfeitures
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 $0 $2,435 N/A
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $0 $7,334 N/A
Total Fines and Forfeitures:$0 $9,769 N/A
Total Traf. Sig.& St Light
Maint:$0 $9,769 N/A
Total Public Works Agency:$0 $9,769 N/A
Library
Library Administration
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 $4,466 $6,126 N/A
Total Fines and Forfeitures:$4,466 $6,126 N/A
Total Library Administration:$4,466 $6,126 N/A
Total Library:$4,466 $6,126 $0 $0 0%
Total Revenue:$3,712,442 $4,082,688 $3,632,500 $3,725,000 2.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 69
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 2023. Reductions to some of the City's federal grant programs are causing the decrease from 2023 to
2024.
11,309,710 -$1,146,840
(-9.21% vs. prior year)
Intergovernmental Revenue Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
10M
20M
30M
40M
City of Evanston | Budget Book 2024 Page 70
Revenues by Fund
The largest source of intergovernmental revenue in 2023 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.
2024 Revenues by Fund
General Fund (35.1%)General Fund (35.1%) General Fund (35.1%)
CDBG Fund (27.1%)CDBG Fund (27.1%) CDBG Fund (27.1%)
Home Fund (20.7%)Home Fund (20.7%) Home Fund (20.7%)
Capital Improvements Fund (13%)Capital Improvements Fund (13%) Capital Improvements Fund (13%)
Library Fund (1.8%)Library Fund (1.8%) Library Fund (1.8%)
Affordable Housing Fund (1.3%)Affordable Housing Fund (1.3%) Affordable Housing Fund (1.3%)
Human Services Fund (1%)Human Services Fund (1%) Human Services Fund (1%)
Budgeted and Historical 2024 Revenues by Fund
Millions
American Rescue Plan
Debt Service Fund
Crown Construction Fund
Human Services Fund
Affordable Housing Fund
Library Fund
Capital Improvements Fund
Home Fund
CDBG Fund
General Fund
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$10
$20
$30
$40
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 71
General Fund
STATE, COUNTY AND OTHER
GRANTS 100.15.1520.55146 $12,000 N/A
FEMA 100.15.1520.55265 $0 $111,434 N/A
GRANTS AND AID 100.15.1535.55251 $50,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.15.1560.55146 $28,700 $32,850 $20,000 N/A
TRANSFERS FROM LIBRARY FUND 100.15.1560.57009 $0 $289,328 $295,000 $350,000 18.6%
NEA OPERATING GRANT 100.15.1580.55181 $0 $150,000 $15,000 $15,000 0%
NEA PROJECT GRANT 100.15.1580.55182 $5,000 N/A
GRANTS AND AID 100.15.1580.55251 $2,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.21.2105.55146 $1,068 N/A
IL VACANT PROPERTY GRANT 100.21.2115.55256 $2,750 $3,710 N/A
HUD EMERG SHELTER GRANTS 100.21.2128.55275 $159,071 N/A
POLICE TRAINING 100.22.2205.55270 $154 $5,000 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2225.55146 $0 $41 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2230.55146 $6,250 $3,540 N/A
STATE, COUNTY AND OTHER
GRANTS 100.22.2260.55146 $3,465 $2,615 N/A
eSHARE REVENUE 100.22.2265.55051 $122,360 N/A
POLICE DUI REIMBURSEMENT 100.22.2270.52542 $3,855 $0 $15,000 $15,000 0%
STATE, COUNTY AND OTHER
GRANTS 100.22.2270.55146 $96,084 $77,540 N/A
GEMT SERVICE REVENUE 100.23.2315.53676 $1,379,326 $3,359,575 $2,000,000 $2,500,000 25%
FEMA 100.23.2320.55265 $44,879 $36,505 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2420.55146 $405,379 $172,921 $200,000 N/A
COMPREHENSIVE HEALTH
PROTECTION GRANT REV 100.24.2435.55025 $93,770 $150,424 $125,432 $166,875 33%
IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $0 $25,739 $27,594 $27,954 1.3%
IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $23,233 $15,359 $34,150 $34,150 0%
IL STATE CHILDHOOD LEAD GRANT 100.24.2435.55130 $13,500 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2435.55146 $152,784 $0 N/A
CRI GRANT-REVENUE HHS 100.24.2435.55173 $32,992 $46,273 $62,697 $64,841 3.4%
PHEP GRANT-REVENUE HHS 100.24.2435.55174 $58,654 $64,434 $62,944 $62,944 0%
ASPIRE PROGRAM GRANT 100.24.2435.55205 $0 $425,120 $133,000 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 $46,438 $0 $7,000 $7,000 0%
BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $0 $15,097 $23,000 52.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 72
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 $14,270 $14,270 $14,270 0%
IL TOBACCO FREE COMMUNITY 100.24.2455.55085 $23,116 -$2,312 N/A
GRANTS AND AID 100.24.2455.55251 $21,871 N/A
OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 N/A
GRANTS AND AID 100.30.3015.55251 $0 $11,000 N/A
GRANTS AND AID 100.30.3020.55251 $14,271 $35,879 N/A
GRANTS AND AID 100.30.3030.55251 $68,948 $154,852 $30,000 $90,000 200%
GRANTS AND AID 100.30.3040.55251 $104,352 $65,016 $75,000 $75,000 0%
GRANTS AND AID 100.30.3050.55251 $0 $145,000 N/A
GRANTS AND AID 100.30.3055.55251 $0 $35,000 N/A
COMM AGING GRANT - ADVOCATE 100.30.3055.55255 $52,488 N/A
GRANTS AND AID 100.30.3720.55251 $0 $9,000 N/A
Total General Fund:$2,891,795 $5,397,342 $3,116,184 $3,967,034 27.3%
Human Services Fund
GRANTS AND AID 176.24.2445.55251 $43,000 $20,000 $50,000 $50,000 0%
COMM AGING GRANT - ADVOCATE 176.24.2445.55255 $108,270 $128,010 $64,000 $64,000 0%
TRANSFERS FROM LIBRARY FUND 176.24.2445.57009 $0 $80,000 N/A
YOU STREETS GRANT 176.24.3215.55235 $55,000 N/A
Total Human Services Fund:$151,270 $283,010 $114,000 $114,000 0%
American Rescue Plan
GRANTS AND AID 170.99.0085.55251 $21,586,827 N/A
GRANTS AND AID 170.99.1700.55251 $4,800,000 $7,659,448 N/A
Total American Rescue Plan:$26,386,827 $7,659,448 N/A
Library Fund
TRANSFERS FROM LIBRARY FUND 185.48.4825.57009 -$350,892 N/A
Federal Grants 185.48.4845.55201 $220,171 $125,772 $100,000 $85,000 -15%
LIBRARY STATE PER CAPITA GRANT 185.48.4845.55245 $109,867 $115,212 $109,866 $115,213 4.9%
STATE, COUNTY AND OTHER
GRANTS 185.48.4850.55146 $26,249 N/A
Total Library Fund:$5,395 $240,984 $209,866 $200,213 -4.6%
CDBG Fund
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 215.21.5220.56001 $2,317,923 $2,328,668 $2,954,000 $2,833,463 -4.1%
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 215.21.5226.56001 $0 $0 $675,000 $235,000 -65.2%
Total CDBG Fund:$2,317,923 $2,328,668 $3,629,000 $3,068,463 -15.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 73
Home Fund
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 240.21.5430.56001 $504,714 $303,285 $650,000 $1,095,000 68.5%
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 240.21.5435.56001 $5,087 $1,250,000 N/A
Total Home Fund:$504,714 $308,371 $650,000 $2,345,000 260.8%
Affordable Housing Fund
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 250.21.2128.56001 $0 $44,598 $145,000 $145,000 0%
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 250.21.2129.56001 $512,485 $291,261 N/A
NSP2 GRANT REVENUE 250.21.5005.55306 $9,445 N/A
FEMA 250.21.5465.55265 $102,025 N/A
Total Affordable Housing Fund:$623,955 $335,858 $145,000 $145,000 0%
Capital Improvements Fund
STATE, COUNTY AND OTHER
GRANTS 415.40.4216.55146 $11,246 N/A
STATE, COUNTY AND OTHER
GRANTS 415.40.4219.55146 $0 $211,608 $4,592,500 $1,470,000 -68%
GRANTS AND AID 415.40.4219.55251 $329,333 $0 N/A
Total Capital Improvements Fund:$340,579 $211,608 $4,592,500 $1,470,000 -68%
Crown Construction Fund
GRANTS AND AID 416.40.4160.55251 $1,000,000 N/A
Total Crown Construction Fund:$1,000,000 N/A
Total:$34,222,458 $16,765,290 $12,456,550 $11,309,710 -9.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 74
GENERAL FUND
City of Evanston | Budget Book 2024 Page 75
General Fund Overview
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.
Revenues Summary
Note that the $143,987,769 in General Fund revenues does include the use of $10,532,793 in fund balance.
143,987,769 $16,250,155
(12.72% vs. prior year)
General Fund Overview Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
25M
50M
75M
100M
125M
150M
175M
City of Evanston | Budget Book 2024 Page 76
Expenditures Summary
The FY 2024 budget includes an increase in expenses largely due to wage increases approved by City Council, new positions,
and increases to public safety pension contributions.
143,927,543 $16,189,929
(12.67% vs. prior year)
General Fund Overview Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
25M
50M
75M
100M
125M
150M
175M
City of Evanston | Budget Book 2024 Page 77
Revenues by Source
Budgeted 2024 Revenues by Source
Other Taxes (46%)Other Taxes (46%) Other Taxes (46%)
Property Taxes (20.2%)Property Taxes (20.2%) Property Taxes (20.2%)
Other Revenue (8.2%)Other Revenue (8.2%) Other Revenue (8.2%)
Charges for Services (8.1%)Charges for Services (8.1%) Charges for Services (8.1%)
Interfund Transfers (6.7%)Interfund Transfers (6.7%) Interfund Transfers (6.7%)
Licenses, Permits and Fees (5.1%)Licenses, Permits and Fees (5.1%) Licenses, Permits and Fees (5.1%)
Intergovernmental Revenue (2.8%)Intergovernmental Revenue (2.8%) Intergovernmental Revenue (2.8%)
Fines and Forfeitures (2.6%)Fines and Forfeitures (2.6%) Fines and Forfeitures (2.6%)
Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%)
Revenue Source
Property Taxes $28,836,685 $29,072,623 $29,047,402 $29,047,402 0%
Other Taxes $63,160,559 $72,628,530 $56,570,000 $66,300,000 17.2%
Licenses, Permits and
Fees $8,497,962 $9,759,563 $7,543,450 $7,336,450 -2.7%
Charges for Services $8,984,367 $10,952,804 $8,785,075 $11,655,200 32.7%
Fines and Forfeitures $3,707,975 $4,076,561 $3,632,500 $3,725,000 2.5%
Intergovernmental
Revenue $2,891,795 $5,397,342 $3,116,184 $3,967,034 27.3%
Other Revenue $1,806,509 $1,540,335 $11,254,054 $11,833,293 5.1%
Interest Income $31,831 $671,747 $55,000 $500,000 809.1%
Interfund Transfers $9,183,260 $8,775,706 $7,733,949 $9,623,390 24.4%
Total Revenue Source:$127,100,944 $142,875,211 $127,737,614 $143,987,769 12.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 78
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
signi cant wage increases for almost all employees as a result of the FOP, IAFF, and AFSCME union negotiations in 2022 and
2023, as well as non-union wages increases approved by the City Council.
Budgeted Expenditures by Type
Salary and Benefits (61.2%)Salary and Benefits (61.2%) Salary and Benefits (61.2%)
Insurance and Other Chargebacks (20.5%)Insurance and Other Chargebacks (20.5%) Insurance and Other Chargebacks (20.5%)
Services and Supplies (13.8%)Services and Supplies (13.8%) Services and Supplies (13.8%)
Interfund Transfers (3.4%)Interfund Transfers (3.4%) Interfund Transfers (3.4%)
Miscellaneous (0.8%)Miscellaneous (0.8%) Miscellaneous (0.8%)
Capital Outlay (0.3%)Capital Outlay (0.3%) Capital Outlay (0.3%)
Contingencies (0.09%)Contingencies (0.09%) Contingencies (0.09%)
Expense Objects
Salary and Bene ts $69,108,554 $67,030,591 $75,748,150 $88,012,393 16.2%
Services and Supplies $14,107,944 $17,728,331 $16,965,457 $19,846,153 17%
Miscellaneous $551,730 $1,247,433 $617,822 $1,145,213 85.4%
Capital Outlay $290,398 $418,579 $814,500 $392,000 -51.9%
Interfund Transfers $3,334,901 $5,012,968 $4,248,750 $4,887,100 15%
Community Sponsored
Organizations $102,741 $6,667 $0 $0 0%
Insurance and Other
Chargebacks $25,893,773 $25,001,458 $28,934,436 $29,518,684 2%
Contingencies $18,026 $38,111 $408,500 $126,000 -69.2%
Total Expense Objects:$113,408,067 $116,484,137 $127,737,614 $143,927,543 12.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 79
Expenditures by Department
Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund.
Budgeted Expenditures by Department
Police (24.5%)Police (24.5%) Police (24.5%)
Fire Mgmt & Support (15.4%)Fire Mgmt & Support (15.4%) Fire Mgmt & Support (15.4%)
Non-Departmental (15.2%)Non-Departmental (15.2%) Non-Departmental (15.2%)
Public Works Agency (11%)Public Works Agency (11%) Public Works Agency (11%)
Administrative Services (10.5%)Administrative Services (10.5%) Administrative Services (10.5%)
Parks And Recreation (10.1%)Parks And Recreation (10.1%) Parks And Recreation (10.1%)
City Manager's Office (7.1%)City Manager's Office (7.1%) City Manager's Office (7.1%)
Community Development (3.3%)Community Development (3.3%) Community Development (3.3%)
Health (1.3%)Health (1.3%) Health (1.3%)
Law (0.9%)Law (0.9%) Law (0.9%)
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 $1,245 $0 $68,042 N/A
City Council $532,263 $647,845 $590,282 $594,133 0.7%
City Clerk $200,432 $308,725 $360,108 $535,355 48.7%
City Manager's Of ce $6,518,858 $7,410,398 $8,143,075 $10,177,532 25%
Law $538,507 $848,616 $988,558 $1,354,786 37%
Administrative Services $11,345,273 $11,897,108 $12,537,670 $15,148,003 20.8%
Community
Development $3,341,952 $3,062,158 $4,183,421 $4,687,076 12%
Police $39,634,721 $26,464,985 $29,214,097 $35,221,511 20.6%
Fire Mgmt & Support $26,244,310 $16,666,228 $18,689,924 $22,110,663 18.3%
Health $1,980,628 $2,218,537 $1,413,058 $1,817,273 28.6%
Parks And Recreation $11,205,563 $11,526,700 $12,751,313 $14,547,351 14.1%
Public Works Agency $11,864,314 $14,320,045 $13,708,631 $15,868,893 15.8%
Non-Departmental $0 $21,112,793 $25,089,436 $21,864,968 -12.9%
Total Expenditures:$113,408,067 $116,484,137 $127,737,614 $143,927,543 12.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 80
City Council
Daniel Biss
Mayor
The City Council (http://www.cityofevanston.org/government/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 a slight increase largely for a new City Council Admin position in FY 2024.
594 ,133 -$64,191
(-9.75% vs. prior year)
City Council Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
City of Evanston | Budget Book 2024 Page 81
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (69.8%)Salary and Benefits (69.8%) Salary and Benefits (69.8%)
Services and Supplies (30%)Services and Supplies (30%) Services and Supplies (30%)
Miscellaneous (0.2%)Miscellaneous (0.2%) Miscellaneous (0.2%)
Expense Objects
Salary and Bene ts $482,303 $543,770 $448,932 $414,743 -7.6%
Services and
Supplies $49,213 $103,938 $208,142 $178,140 -14.4%
Miscellaneous $1,992 $137 $1,250 $1,250 0%
Total Expense
Objects:$533,508 $647,845 $658,324 $594,133 -9.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditure Detail
Expenditures
Legislative
City Council
EMPLOYMENT TESTING
SERVICES 100.12.1300.62160 $450 N/A
EXTERNAL SERVICES 100.12.1300.62175 $68,042 N/A
TRAINING & TRAVEL 100.12.1300.62295 $795 N/A
Total City Council:$1,245 $0 $68,042 N/A
Total Legislative:$1,245 $0 $68,042 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 82
City Council
City Council
REGULAR PAY 100.13.1300.61010 $269,553 $330,586 $251,027 $220,205 -12.3%
TERMINATION PAYOUTS 100.13.1300.61415 $112 N/A
HEALTH INSURANCE 100.13.1300.61510 $176,903 $173,543 $166,874 $162,183 -2.8%
VISION INSURANCE 100.13.1300.61513 $239 $287 $137 $150 9.4%
LIFE INSURANCE 100.13.1300.61615 $153 $233 $101 N/A
CELL PHONE
ALLOWANCE 100.13.1300.61626 $8,400 $8,850 $8,250 $9,000 9.1%
IMRF 100.13.1300.61710 $9,123 $7,725 $2,708 $2,610 -3.6%
SOCIAL SECURITY 100.13.1300.61725 $14,533 $18,182 $16,075 $16,691 3.8%
MEDICARE 100.13.1300.61730 $3,399 $4,252 $3,760 $3,904 3.8%
EXTERNAL SERVICES 100.13.1300.62175 $0 $38,040 N/A
PRINTING 100.13.1300.62210 $343 $203 $100 $100 0%
ADVOCACY SERVICES 100.13.1300.62227 $0 $40,000 $60,000 $60,000 0%
TRAINING & TRAVEL 100.13.1300.62295 $920 $14,646 $14,000 $14,000 0%
MEMBERSHIP DUES 100.13.1300.62360 $41,982 $41,421 $58,000 $58,000 0%
EXPENSE ALLOWANCE 100.13.1300.62370 $170 $75 N/A
TELECOMMUNICATIONS
- WIRELESS 100.13.1300.64540 $169 $342 N/A
FOOD 100.13.1300.65025 $4,270 $7,138 $7,500 $7,500 0%
OFFICE SUPPLIES 100.13.1300.65095 $114 $114 $500 $500 0%
OTHER PROGRAM COSTS 100.13.1300.62490 $1,992 $137 $1,250 $1,250 0%
Total City Council:$532,263 $647,845 $590,282 $594,133 0.7%
Total City Council:$532,263 $647,845 $590,282 $594,133 0.7%
Total Expenditures:$533,508 $647,845 $658,324 $594,133 -9.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 83
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.
Accomplishments in 2023
Digitization of City Clerk's Of ce Records We successfully digitized records within the City Clerk's Of ce, enhancing
accessibility and convenience.
Laser che Implementation: Implementing Laser che within the Clerk’s Of ce has improved ef ciency and
organization.
Collaborative Digitization Pilot: An ongoing successful digitization pilot was conducted with the Law Department
and Community Development.
Record Management Policy Implementation: Our efforts led to the successful implementation of a comprehensive
record management policy.
Public Records Portal: We launched a public records portal, enhancing public access to essential documents.
BCC Compliance and Organization: We ensured compliance and organization in compliance with BCC standards.
Expanded MSYEP Internships: The number of MSYEP internships increased to six, contributing to youth
empowerment.
Digitization of Vital Records: We digitized birth and death records dating back to 1863, preserving historical data.
Board, Committee, and Commission Archive Organization: A comprehensive organization plan is underway for the
BCC archive, set to be completed by 2024.
Shorefront and City Clerk MOU
ShoreFront Colorful Legacies Partnership
City of Evanston | Budget Book 2024 Page 84
Performance Measures
Department Goal: The City Clerk’s Of ce strives to maintain an unwavering commitment to providing outstanding
customer service, focusing on ensuring universal access to the comprehensive array of services it offers. We are
strengthening accessibility by digitizing records, establishing streamlined online request procedures, and maintaining
accurate information on our digital platforms. Our persistent endeavors in community outreach serve as a conduit for
meaningful communication between City departments and community residents, thereby nurturing an environment of
fairness in service delivery and equal access for all residents.
Measure Type of
Measure
FY 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Provide high quality services
Voter Registrations Output x 100 100 200
Accessible Parking Placards Issued Output 21 47 80 100
FOIA Requests Processed Output 919 3,063 3,221 3,500
Responses to 311 Requests Submitted Online Output 14 26 30 40
Phone Calls to the Clerk's Of ce Output x 2,600 3,000 4,800
Certi cations Output 4 0 30 50
Notary services provided Output 25 379 400 400
Vital Records (In-Person)Output x 1,297 1,600 1,900
Vital Records (Online)Output 500 1,115 1,300 1,500
Ordinance, Resolutions, Minutes and Actions
Publications Output 197 237 372 500
Activity: Community Outreach
Community Outreach Events Output x 5 20 20
Baby Welcome Kits Distributed Output x x 125 200
Boards, Commissions and Committee
Compliance Training Output x x 15 10
Texting Campaigns Output x 1 2 2
Activity: Staff Support
Next Request Trainings Output x x x 10
Interpretation Services Output x x 3 3
Translation Services Output x x 25 25
Website Pages Updated Output x x 6 6
Mail Distribution by Division Output x x 48 48
Issues Impacting 2024 Budget
Ranked Choice Voting Education Campaign: We plan to launch an educational campaign about ranked-choice
voting to inform Evanston residents about upcoming changes in the 2025 municipal elections.
ASPIRE Workforce Development Position: Introducing a workforce development program within the Clerk’s Of ce
will enhance professional growth opportunities for our team.
Record Management 2-year Contractual Position: We aim to enhance record management by creating a
contractual position dedicated to overseeing this vital aspect for two years.
Citywide Laser che Implementation: We will streamline operations by implementing Laser che across all
departments, facilitating ef cient record-keeping.
Pending City Council Projects: Initiatives such as "Check to Cash," "Baby Bonds," and a "Small Donor Matching
System for Fair Elections" are currently under consideration by the City Council.
City of Evanston | Budget Book 2024 Page 85
Upcoming Initiatives
Launch an educational campaign on ranked-choice voting to familiarize Evanston residents with upcoming
changes in the 2025 municipal elections.
Implement a city-wide public records portal to enable community members to access public documents
conveniently.
Establish records management practices throughout the City, transitioning all departments to Laser che for
seamless record-keeping.
Introduce an ASPIRE workforce development program within the Clerk’s Of ce, fostering professional growth
opportunities.
Introduce a Records Management position to serve as a city-wide liaison, facilitating the implementation of the
record management policy and record import into Laser che.
To ensure ef cient utilization, provide comprehensive Laser che training to administrative leads across all
departments and divisions.
Revenues Summary
92,500 $12,000
(14.91% vs. prior year)
City Clerk Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
25k
50k
75k
125k
City of Evanston | Budget Book 2024 Page 86
Expenditures Summary
535,355 $175,247
(48.67% vs. prior year)
The increase in expenses form 2023 to 2024 is composed of 1) a request for new dollars for a Ranked Choice Voting
Informational Campaign and 2) a net-neutral transfer of operating expenses from Admin Services for costs connected to
operating the Civic Center's mailroom, which is operated by City Clerk staff.
City Clerk Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
City of Evanston | Budget Book 2024 Page 87
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (57.1%)Salary and Benefits (57.1%) Salary and Benefits (57.1%)
Services and Supplies (42.9%)Services and Supplies (42.9%) Services and Supplies (42.9%)
Expense Objects
Salary and Bene ts $167,325 $232,450 $258,243 $305,855 18.4%
Services and
Supplies $33,107 $76,275 $101,865 $229,500 125.3%
Total Expense
Objects:$200,432 $308,725 $360,108 $535,355 48.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Revenue Detail
Revenue
City Clerk
City Clerk
Charges for Services
BIRTH AND DEATH
RECORDS 100.14.1400.53010 $0 -$1,107 N/A
BIRTH CERTIFICATE 100.14.1400.53215 $0 $87,672 $75,000 $85,000 13.3%
DEATH
CERTIFICATE 100.14.1400.53220 $0 $9,040 $5,000 $7,000 40%
Total Charges for
Services:$0 $95,605 $80,000 $92,000 15%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 88
Other Revenue
MISCELLANEOUS
REVENUE 100.14.1400.56045 $49 $926 $500 $500 0%
Total Other Revenue:$49 $926 $500 $500 0%
Total City Clerk:$49 $96,531 $80,500 $92,500 14.9%
Total City Clerk:$49 $96,531 $80,500 $92,500 14.9%
Total Revenue:$49 $96,531 $80,500 $92,500 14.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Expenditure Detail
Expenditures
City Clerk
City Clerk
REGULAR PAY 100.14.1400.61010 $125,385 $155,089 $176,155 $213,693 21.3%
PERMANENT PART-TIME 100.14.1400.61050 $309 N/A
OVERTIME PAY 100.14.1400.61110 $0 $2,209 $500 N/A
TERMINATION PAYOUTS 100.14.1400.61415 $0 $5,626 N/A
HEALTH INSURANCE 100.14.1400.61510 $24,481 $49,935 $62,598 $68,980 10.2%
VISION INSURANCE 100.14.1400.61513 $13 $122 $169 $112 -33.7%
LIFE INSURANCE 100.14.1400.61615 $37 $19 $13 $1 -92.3%
IMRF 100.14.1400.61710 $8,312 $7,586 $5,831 $6,219 6.7%
SOCIAL SECURITY 100.14.1400.61725 $7,372 $9,365 $10,922 $13,250 21.3%
MEDICARE 100.14.1400.61730 $1,724 $2,190 $2,555 $3,100 21.3%
SEASONAL EMPLOYEES 100.14.1400.61060 -$2,660 $2,100 $23,300 $6,000 -74.2%
PRINTING 100.14.1400.62210 $0 $0 $1,000 $1,000 0%
OVERNIGHT MAIL
CHARGES 100.14.1400.62280 $0 $65 N/A
TRAINING & TRAVEL 100.14.1400.62295 $1,284 $4,949 $1,500 $5,000 233.3%
POSTAGE 100.14.1400.62315 $0 $34 $45,000 N/A
MEMBERSHIP DUES 100.14.1400.62360 $763 $0 $1,000 $1,000 0%
CODIFICATION SERVICES 100.14.1400.62457 $22,189 $19,067 $30,000 $30,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.14.1400.62509 $9,175 $2,321 $19,000 $94,000 394.7%
DIGITAL ARCHIVING 100.14.1400.62645 $0 $31,693 $15,000 N/A
FOOD 100.14.1400.65025 $725 $2,424 $1,000 $2,500 150%
OFFICE SUPPLIES 100.14.1400.65095 $1,631 $12,743 $5,000 $5,000 0%
ELECTION SUPPLIES 100.14.1400.65175 $0 $945 $5,000 $40,000 700%
Total City Clerk:$200,432 $308,725 $360,108 $535,355 48.7%
Total City Clerk:$200,432 $308,725 $360,108 $535,355 48.7%
Total Expenditures:$200,432 $308,725 $360,108 $535,355 48.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 89
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.
Accomplishments in 2023
CMO Overall
Filled critical staf ng needs, including Manager for Organizational Performance and Equity, Cultural Arts
Coordinator, Administrative Coordinator, Financial Analyst, and two Sustainability and Resilience Specialists.
Accounts Payable
Changed the AP process to work with Fifth-Third Bank to process our AP checks.
Communications
Maintained quality and quantity of communications materials while being down one full-time staff members
Over 3,500 new subscribers to our newsletter in 2023 (as of 9/30/2023) with an engagement rate of 72% of our 87,652
total subscribers.
Over 1,600 new followers across Facebook and Instagram, with a over 100,000 impressions across those platforms
(as of 9/30/2023). Our Facebook Post engagements are up 107.1% over 2022.
Cultural Arts
Installation of a bronze bust of Jean Baptiste Pointe DuSable at the Evanston Public Library Main Branch
Drafting a 2-year strategic plan for arts and culture in Evanston
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
Finance and Accounting
Successful adoption and adherence to GASB87 for annual audit reporting for Fiscal Year 2022 Annual Audit.
Completion of the 2022 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 2024 Budget Planning Process.
Organizational Performance and Equity
This Division was created in June 2023 with the hiring of Manager Liam Bird.
Facilitated a listening campaign with 42 members of City leadership, staff, and Councilmembers to synthesize ideas
and create a strategic plan.
Worked with the Finance Division to begin identifying ways of quantifying equity initiatives within the City of
Evanston Budget.
Purchasing
Reduced number of credit cards on the City’s BMO account
Redesigned the city’s MWDEBE and Business Diversity web pages
Reparations
See "Reparations Fund" within "All Funds"
Revenue and Collections
Enhanced relationship with the Law Department to improve collections from the Liquor Tax
Amidst signi cant staff loss this year, we maintained a similar level of service and work accomplished.
Quick wheel tax preparation and successful implementation
Sustainability
See "Sustainability Fund" within "All Funds"
City of Evanston | Budget Book 2024 Page 90
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Increase awareness of City initiatives, programs, and goals
# of contacts (email and SMS) subscribed to City
noti cations Output 122,900 152,000 155,000 160,000
# of social media followers (Instagram, Facebook)Output x x 22,500 25,000
% of email and SMS contacts engaged Ef ciency 72.2%78.5%78.5%80.0%
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 208 240 275 300
# number of community engagement meetings Output 7 13 15 15
Activity: Finance GFOA Award
# of years received GFOA’s Distinguished Budget
Award Output 27 28 29 30
Issues Af fecting 2024 Budget
Cultural Arts notes that there is a wealth of necessary programming ideas, but there are limited resources to
implement those arts and culture programs.
Economic Development notes that TIF Budgets continue to be impacted by delays from the Assessor’s Of ce as
well as lingering effects from COVID19
Organizational Performance and Equity notes that as a result of the listening sessions conducted in 2023, there are
a handful of organizational cultural challenges that need to be addressed. This includes but is not limited to
acknowledging and repairing harms, boosting morale and cultivating a sense of belonging, and addressing
concerns presented to City leadership from Black employees.
Revenue and Collections notes that increased technical demands through chat, 311 requests, emails, and phone
calls impact in-person customer service delivery, which leads to delays and frustrated customers.
City of Evanston | Budget Book 2024 Page 91
Upcoming Initiatives
Communications
Increase the number of videos produced for social media/newsletters.
Increase Instagram following by 15%.
Relaunch the VolunteerEvanston Platform.
Re-establish inclusive, internal staff engagement events.
Increase communication platform, branding, and social media trainings for staff.
Cultural Arts
Implementing the 2-year strategic plan for arts and culture in Evanston.
Hosting Arts and Culture Town Halls across Evanston.
Applying for grant funding through the Cultural Arts Fund.
Economic Development
Implementation of Evanston Thrives Recommendations
Launching the business directory featuring MWEDBE and LGQTQIA+ categories
City owned land utilization strategies aligned with CARP and Affordable Housing goals
Finance and Accounting
The adoption and adherence to GASB96 for annual audit reporting with the 2023 Annual Audit.
Working with the Finance and Budget Committee and City Departments to improve projections and forecasts
in all City Funds.
Working with Departments to improve the 2025 Budget Planning Process.
Organizational Performance and Equity
Developing a new Evanston Organizational Performance and Equity Framework through co-design and
embedding in organizational culture and processes.
Providing al staff with professional learning experiences focused on equity-based leadership and centering an
equity lens in their work.
Centering targeted universalism in policies and budgets including an Af rmative Action Policy, Pay Equity
Ordinance, and and Evanston Equity Index to drive equitable allocation formulas.
Purchasing
Updating the Bid/RFP/RFQ Templates and Forms
Reparations
See "Reparations Fund" within "All Funds"
Revenue and Collections
Introduction of zendesk to streamline email noti cations and requests
Restructuring the of ce layout and work distribution to become more ef cient
Ongoing implementation and troubleshooting of the kiosks
Sustainability
See "Sustainability Fund" within "All Funds"
City of Evanston | Budget Book 2024 Page 92
Revenues Summary
98,186 ,480 $12,755,080
(14.93% vs. prior year)
City Manager's Of ce Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
100M
25M
50M
75M
125M
Expenditures Summary
10,177,532 $2,034 ,457
(24.98% vs. prior year)
City of Evanston | Budget Book 2024 Page 93
City Manager's Of ce Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
10M
2.5M
5M
7.5M
12.5M
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (52.7%)Salary and Benefits (52.7%) Salary and Benefits (52.7%)
Services and Supplies (28%)Services and Supplies (28%) Services and Supplies (28%)
Insurance and Other Chargebacks (8.5%)Insurance and Other Chargebacks (8.5%) Insurance and Other Chargebacks (8.5%)
Interfund Transfers (7.4%)Interfund Transfers (7.4%) Interfund Transfers (7.4%)
Miscellaneous (2%)Miscellaneous (2%) Miscellaneous (2%)
Contingencies (1.2%)Contingencies (1.2%) Contingencies (1.2%)
Capital Outlay (0.2%)Capital Outlay (0.2%) Capital Outlay (0.2%)
Expense Objects
Salary and Bene ts $3,349,372 $3,135,297 $3,878,348 $5,361,700 38.2%
Services and Supplies $1,195,068 $1,491,474 $1,652,927 $2,849,332 72.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 94
Miscellaneous $105,222 $435,273 $52,550 $203,000 286.3%
Capital Outlay $136,380 $207,115 $500,000 $22,500 -95.5%
Interfund Transfers $275,000 $1,300,000 $806,750 $750,000 -7%
Insurance and Other
Chargebacks $1,443,795 $802,645 $852,500 $866,000 1.6%
Contingencies $14,020 $37,790 $400,000 $125,000 -68.7%
Total Expense Objects:$6,518,858 $7,409,596 $8,143,075 $10,177,532 25%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Revenue Detail
Projected 2022 Revenue by Division
Revenue & Collections (98.5%)Revenue & Collections (98.5%) Revenue & Collections (98.5%)
Public Information (1.1%)Public Information (1.1%) Public Information (1.1%)
Accounting (0.3%)Accounting (0.3%) Accounting (0.3%)
Administrative Hearings (0.03%)Administrative Hearings (0.03%) Administrative Hearings (0.03%)
Econ. Development (0.03%)Econ. Development (0.03%) Econ. Development (0.03%)
Revenue
City Manager's Of ce
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 $956,118 $890,517 $950,000 $950,000 0%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $51,347 $116,236 $145,000 $145,000 0%
Total Public Information:$1,007,464 $1,006,753 $1,095,000 $1,095,000 0%
Emergency Operations Center
STATE, COUNTY AND OTHER
GRANTS 100.15.1520.55146 $12,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 95
FEMA 100.15.1520.55265 $0 $111,434 N/A
Total Emergency Operations
Center:$12,000 $111,434 N/A
Of ce Of Sustainability
GRANTS AND AID 100.15.1535.55251 $50,000 N/A
Total Of ce Of Sustainability:$50,000 N/A
Financial Administration
MISCELLANEOUS REVENUE 100.15.1555.56045 $10,000 N/A
Total Financial Administration:$10,000 N/A
Revenue & Collections
PROPERTY TAXES 100.15.1560.51015 $8,075,176 $8,759,074 $9,057,297 $9,057,297 0%
STATE USE TAX 100.15.1560.51515 $2,908,688 $3,165,654 $2,650,000 $3,200,000 20.8%
SALES TAX - BASIC 100.15.1560.51525 $12,172,648 $12,987,309 $11,000,000 $13,000,000 18.2%
SALES TAX - HOME RULE 100.15.1560.51530 $9,324,471 $10,455,926 $8,000,000 $10,600,000 32.5%
AUTO RENTAL TAX 100.15.1560.51535 $66,575 $70,927 $50,000 $60,000 20%
TRANSPORTATION NETWORK
PROVIDER TAX 100.15.1560.51536 $552,220 $776,296 $700,000 $700,000 0%
ATHLETIC CONTEST TAX 100.15.1560.51540 $656,249 $884,462 $800,000 $800,000 0%
STATE INCOME TAX 100.15.1560.51545 $10,141,121 $12,826,057 $11,500,000 $11,500,000 0%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $1,043,124 $2,166,476 $1,300,000 $2,350,000 80.8%
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,878,504 $2,925,798 $2,900,000 $2,900,000 0%
NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,250,863 $1,987,378 $1,400,000 $1,850,000 32.1%
NAT GAS USE TAX HOME
RULE 100.15.1560.51575 $756,746 $795,174 $800,000 $800,000 0%
CIGARETTE TAX 100.15.1560.51585 $162,000 $216,000 $200,000 $200,000 0%
EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $822,567 $835,935 $965,000 $990,000 2.6%
LIQUOR TAX 100.15.1560.51595 $3,078,034 $3,291,166 $3,000,000 $3,100,000 3.3%
MEDICAL CANNABIS TAX 100.15.1560.51597 $0 $50,000 N/A
RECREATIONAL CANNABIS
TAX 100.15.1560.51598 $218,385 $233,894 N/A
PARKING TAX 100.15.1560.51600 $2,845,047 $2,952,826 $2,600,000 $2,900,000 11.5%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $2,265,429 $4,911,675 $2,250,000 $3,500,000 55.6%
REAL ESTATE TRANSFER TAX 100.15.1560.51620 $6,227,430 $5,496,306 $750,000 $2,750,000 266.7%
TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,198,020 $1,170,164 $1,200,000 $1,100,000 -8.3%
AMUSEMENT TAX 100.15.1560.51630 $809,651 $942,080 $750,000 $900,000 20%
WHEEL TAX 100.15.1560.52010 $3,062,072 $2,804,272 $3,100,000 $2,800,000 -9.7%
SURFACE LOT PERMITS 100.15.1560.53252 $0 -$90 N/A
BUSINESS REGISTRATION
FEE 100.15.1560.52015 $600 $1,475 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 96
PET LICENSES 100.15.1560.52020 $19,137 $14,284 $15,000 $20,000 33.3%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,025 $1,220 $228,000 N/A
VISITOR PARKING PERMITS 100.15.1560.52131 $164 $76 $13,000 N/A
MOVING VAN PERMIT FEES 100.15.1560.52146 $62,620 $63,125 $57,000 $57,000 0%
IL BELL FRANCHISE FEE 100.15.1560.52165 $126,770 $106,744 $90,000 $90,000 0%
EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 0%
NICOR FRANCHISE FEE 100.15.1560.52185 $9,893 $58,454 $75,000 $75,000 0%
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $0 $35,000 N/A
NON PARKING ORDINANCE
VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 0%
STATE, COUNTY AND OTHER
GRANTS 100.15.1560.55146 $28,700 $32,850 $20,000 N/A
TRANSFERS FROM LIBRARY
FUND 100.15.1560.57009 $0 $289,328 $295,000 $350,000 18.6%
PROPERTY SALES AND
RENTAL 100.15.1560.56010 $144,301 $104,795 $51,100 $75,000 46.8%
DONATIONS 100.15.1560.56011 $25,997 $1,550 N/A
MISCELLANEOUS REVENUE 100.15.1560.56045 $185,685 $124,591 $65,600 $100,000 52.4%
PAYMENT IN LIEU OF TAXES 100.15.1560.56105 $85,000 $65,000 $85,000 $85,000 0%
FUND BALANCE APPLIED 100.15.1560.56106 $0 $10,085,454 $10,532,793 4.4%
PARKING PERMITS-RYAN
FIELD 100.15.1560.56175 $0 $0 $15,000 $15,000 0%
RTU AMORTIZATION - LEASES 100.15.1560.56750 $10,148 N/A
COMPONENT UNIT RECEIPTS 100.15.1560.56801 $280,896 N/A
INVESTMENT INCOME 100.15.1560.56501 $31,831 $647,128 $55,000 $500,000 809.1%
INTEREST REVENUE - LEASES 100.15.1560.56504 $1,422 N/A
FROM WEST EVANSTON TIF 100.15.1560.57007 $75,000 $75,000 $75,000 $75,000 0%
FROM MOTOR FUEL FUND-
S/M 100.15.1560.57020 $1,044,984 $1,044,987 N/A
FROM EMERGENCY TEL
SYSTEM 100.15.1560.57040 $90,000 $90,000 $90,000 $100,000 11.1%
TRANSFER FROM GOOD
NEIGHBOR FUND 100.15.1560.57058 $414,152 $1,500,000 N/A
FROM DEMPSTER-DODGE
TIF 100.15.1560.57087 $9,996 $10,000 $10,000 $10,000 0%
FROM CHICAGO-MAIN TIF 100.15.1560.57088 $30,000 $30,000 $30,000 $30,000 0%
FROM HOWARD RIDGE TIF 100.15.1560.57096 $75,000 $75,000 $75,000 $75,000 0%
FROM SPECIAL ASSMT. FUND 100.15.1560.57110 $92,004 $92,000 $92,000 $92,000 0%
FROM PARKING FUND 100.15.1560.57130 $2,972,388 $2,972,390 $2,972,390 $2,972,390 0%
FROM WATER FUND 100.15.1560.57135 $492,240 $492,235 $492,235 $500,000 1.6%
FROM WATER FUND-ROI 100.15.1560.57140 $2,831,100 $2,831,102 $2,831,102 $2,888,000 2%
FROM WATER FUND-ADMIN.
EX 100.15.1560.57145 $726,228 $726,222 $726,222 $741,000 2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 97
TRANSFER FROM SEWER
FUND 100.15.1560.57165 $330,168 $336,770 $340,000 $640,000 88.2%
Total Revenue & Collections:$80,700,897 $90,952,656 $83,983,400 $96,732,480 15.2%
Accounting
L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 N/A
CHARGEBACK REVENUE 100.15.1570.56158 $441,887 $431,009 $300,000 $300,000 0%
Total Accounting:$441,887 $448,127 $300,000 $300,000 0%
Purchasing
REBATE REVENUE 100.15.1575.56007 $0 $96,575 N/A
MISCELLANEOUS REVENUE 100.15.1575.56045 $1,805 $3,000 N/A
Total Purchasing:$1,805 $96,575 $3,000 $0 -100%
Administrative Hearings
NON PARKING ORDINANCE
VIOLATIONS 100.15.1585.52570 $40,892 $51,962 $30,000 $30,000 0%
Total Administrative Hearings:$40,892 $51,962 $30,000 $30,000 0%
Econ. Development
BUSINESS REGISTRATION
FEE 100.15.5300.52015 $10,975 $40,750 $20,000 $25,000 25%
MISCELLANEOUS REVENUE 100.15.5300.56045 $0 $2,000 N/A
LOAN PROCEEDS 100.15.5300.56120 $0 $2,000 N/A
Total Econ. Development:$10,975 $40,750 $20,000 $29,000 45%
Total City Manager's Of ce:$82,275,920 $92,708,257 $85,431,400 $98,186,480 14.9%
Total Revenue:$82,275,920 $92,708,257 $85,431,400 $98,186,480 14.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 98
Expenditures Detail
Budgeted Expenditures by Division
City Manager (25.3%)City Manager (25.3%) City Manager (25.3%)
Revenue & Collections (16.5%)Revenue & Collections (16.5%) Revenue & Collections (16.5%)
Financial Administration (14.5%)Financial Administration (14.5%) Financial Administration (14.5%)
Econ. Development (12.2%)Econ. Development (12.2%) Econ. Development (12.2%)
Accounting (7%)Accounting (7%) Accounting (7%)
Purchasing (6.8%)Purchasing (6.8%) Purchasing (6.8%)
Public Information (5.6%)Public Information (5.6%) Public Information (5.6%)
Performance & Equity (4.6%)Performance & Equity (4.6%) Performance & Equity (4.6%)
Administrative Hearings (2.2%)Administrative Hearings (2.2%) Administrative Hearings (2.2%)
Community Arts (1.7%)Community Arts (1.7%) Community Arts (1.7%)
Transportation & Mobility (1.3%)Transportation & Mobility (1.3%) Transportation & Mobility (1.3%)
Tax Assessment Advocacy (1.2%)Tax Assessment Advocacy (1.2%) Tax Assessment Advocacy (1.2%)
Misc. Business Operations (1%)Misc. Business Operations (1%) Misc. Business Operations (1%)
Expenditures
City Manager's Of ce
City Manager
ESTIMATED WAGES/BENEFITS 100.15.1505.61001 $0 $0 $189,872 $500,000 163.3%
REGULAR PAY 100.15.1505.61010 $597,155 $405,798 $1,019,625 $1,111,506 9%
PERMANENT PART-TIME 100.15.1505.61050 $13,998 $19,720 N/A
TEMPORARY EMPLOYEES 100.15.1505.61055 $19,335 $84,488 N/A
TERMINATION PAYOUTS 100.15.1505.61415 $127,189 $84,287 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1505.61430 $11,538 $10,513 N/A
HEALTH INSURANCE 100.15.1505.61510 $37,191 $27,024 $123,305 $153,208 24.3%
VISION INSURANCE 100.15.1505.61513 $32 $38 $136 $264 94.1%
LIFE INSURANCE 100.15.1505.61615 $621 $495 $267 $697 161%
AUTO ALLOWANCE 100.15.1505.61625 $6,848 $4,980 $7,470 N/A
CELL PHONE ALLOWANCE 100.15.1505.61626 $2,418 $900 $1,200 N/A
IMRF 100.15.1505.61710 $55,307 $19,854 $33,751 $32,346 -4.2%
SOCIAL SECURITY 100.15.1505.61725 $30,232 $23,517 $57,080 $61,382 7.5%
MEDICARE 100.15.1505.61730 $10,752 $7,217 $14,786 $16,241 9.8%
SEASONAL EMPLOYEES 100.15.1505.61060 $6,908 $7,160 $45,000 $29,400 -34.7%
ADVERTISING 100.15.1505.62205 $2,150 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 99
PRINTING 100.15.1505.62210 $5,706 $156 $1,000 $1,000 0%
OVERNIGHT MAIL CHARGES 100.15.1505.62280 $0 $0 $155 $155 0%
TRAINING & TRAVEL 100.15.1505.62295 $11,869 $5,657 $23,100 $20,000 -13.4%
MEMBERSHIP DUES 100.15.1505.62360 $5,765 $11,099 $15,000 $15,000 0%
COPY MACHINE CHARGES 100.15.1505.62380 $221 N/A
WORK- STUDY 100.15.1505.62506 $485 N/A
SERVICE AGREEMENTS/ CONTRACTS 100.15.1505.62509 $203,452 $266,107 $210,000 $180,000 -14.3%
RECRUITMENT 100.15.1505.62512 $0 $39,189 N/A
COMMUNITY RESPONDER
PROGRAM 100.15.1505.62651 $400,000 N/A
CONTRIB TO OTHER AGENCIES 100.15.1505.62665 $5,000 N/A
TELECOMMUNICATIONS - WIRELESS 100.15.1505.64540 $681 $602 N/A
BOOKS, PUBLICATIONS, MAPS 100.15.1505.65010 $669 $900 N/A
FOOD 100.15.1505.65025 $5,652 $4,983 $1,000 $5,000 400%
OFFICE SUPPLIES 100.15.1505.65095 $938 $510 $2,000 $2,000 0%
OTHER PROGRAM COSTS 100.15.1505.62490 $16,783 $9,991 $15,000 $15,000 0%
MISCELLANEOUS 100.15.1505.62770 $8 N/A
GENERAL ADMINISTRATION &
SUPPORT 100.15.1505.66040 $93 N/A
CONTINGENCIES 100.15.1505.68205 $13,689 $26,443 $250,000 $25,000 -90%
Total City Manager:$1,192,585 $1,061,728 $2,001,077 $2,576,869 28.8%
Public Information
REGULAR PAY 100.15.1510.61010 $350,069 $275,082 $272,914 $368,382 35%
PERMANENT PART-TIME 100.15.1510.61050 $1,577 N/A
TERMINATION PAYOUTS 100.15.1510.61415 $4,288 $0 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1510.61430 $3,338 N/A
HEALTH INSURANCE 100.15.1510.61510 $26,959 $15,823 $17,096 $43,442 154.1%
VISION INSURANCE 100.15.1510.61513 $16 N/A
LIFE INSURANCE 100.15.1510.61615 $286 $196 $179 $43 -75.9%
AUTO ALLOWANCE 100.15.1510.61625 $450 $450 $413 $450 9.1%
CELL PHONE ALLOWANCE 100.15.1510.61626 $1,008 $1,008 $924 $1,000 8.2%
IMRF 100.15.1510.61710 $29,401 $12,804 $9,033 $10,720 18.7%
SOCIAL SECURITY 100.15.1510.61725 $22,352 $17,435 $17,390 $23,289 33.9%
MEDICARE 100.15.1510.61730 $5,227 $4,077 $4,067 $5,447 33.9%
SEASONAL EMPLOYEES 100.15.1510.61060 $5,664 $7,908 $16,240 $20,000 23.2%
ADVERTISING 100.15.1510.62205 $1,485 $1,302 $5,000 $2,500 -50%
PRINTING 100.15.1510.62210 $1,475 $2,000 $5,000 $5,000 0%
TRAINING & TRAVEL 100.15.1510.62295 $0 $234 $1,600 $1,800 12.5%
POSTAGE 100.15.1510.62315 $0 $0 $2,499 $1,000 -60%
MEMBERSHIP DUES 100.15.1510.62360 $400 $400 $433 $400 -7.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 100
SERVICE AGREEMENTS/ CONTRACTS 100.15.1510.62509 $0 $3,675 $25,000 $10,000 -60%
PEG FEE DISTRIBUTION 100.15.1510.64004 $15,058 $375 $50,000 $50,000 0%
OTHER PROGRAM COSTS 100.15.1510.62490 $21,166 $23,364 $2,450 $25,000 920.4%
Total Public Information:$490,218 $366,134 $430,238 $568,472 32.1%
Emergency Operations Center
PRINTING 100.15.1520.62210 $413 -$1,395 N/A
IT COMPUTER SOFTWARE 100.15.1520.62340 $5,964 N/A
LAUNDRY/OTHER CLEANING 100.15.1520.62355 $2,759 N/A
SERVICE AGREEMENTS/ CONTRACTS 100.15.1520.62509 $2,000 N/A
FOOD 100.15.1520.65025 $4,998 N/A
BLDG MAINTENANCE MATERIAL 100.15.1520.65050 $1,078 N/A
SAFETY EQUIPMENT 100.15.1520.65090 $29,572 N/A
OTHER COMMODITIES 100.15.1520.65125 $1,643 N/A
IT COMPUTER HARDWARE 100.15.1520.65555 $1,014 N/A
OTHER PROGRAM COSTS 100.15.1520.62490 $34,303 N/A
Total Emergency Operations Center:$83,744 -$1,395 $0 $0 0%
Misc. Business Operations
CONTINGENCIES 100.15.1525.68205 $331 $11,348 $150,000 $100,000 -33.3%
Total Misc. Business Operations:$331 $11,348 $150,000 $100,000 -33.3%
Of ce Of Sustainability
REGULAR PAY 100.15.1535.61010 $39,037 $46,687 N/A
TERMINATION PAYOUTS 100.15.1535.61415 $710 N/A
HEALTH INSURANCE 100.15.1535.61510 $3,359 $3,466 N/A
VISION INSURANCE 100.15.1535.61513 $3 $19 N/A
LIFE INSURANCE 100.15.1535.61615 $52 $62 N/A
IMRF 100.15.1535.61710 $3,103 $2,172 N/A
SOCIAL SECURITY 100.15.1535.61725 $3,030 $2,836 N/A
MEDICARE 100.15.1535.61730 $709 $663 N/A
SEASONAL EMPLOYEES 100.15.1535.61060 $5,860 N/A
FOOD 100.15.1535.65025 $75 N/A
OTHER PROGRAM COSTS 100.15.1535.62490 $5,991 $7,011 $10,000 N/A
Total Of ce Of Sustainability:$61,930 $62,916 $10,000 $0 -100%
Transportation & Mobility
REGULAR PAY 100.15.1540.61010 $0 $77,008 N/A
HEALTH INSURANCE 100.15.1540.61510 $0 $25,151 N/A
IMRF 100.15.1540.61710 $0 $2,241 N/A
SOCIAL SECURITY 100.15.1540.61725 $0 $4,775 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 101
MEDICARE 100.15.1540.61730 $0 $1,117 N/A
OTHER PROGRAM COSTS 100.15.1540.62490 $0 $25,000 N/A
Total Transportation & Mobility:$0 $0 $0 $135,292 N/A
Performance & Equity
REGULAR PAY 100.15.1550.61010 $0 $189,143 N/A
TEMPORARY EMPLOYEES 100.15.1550.61055 $0 $15,600 N/A
HEALTH INSURANCE 100.15.1550.61510 $0 $20,589 N/A
VISION INSURANCE 100.15.1550.61513 $0 $38 N/A
LIFE INSURANCE 100.15.1550.61615 $0 $124 N/A
IMRF 100.15.1550.61710 $0 $5,505 N/A
SOCIAL SECURITY 100.15.1550.61725 $0 $11,728 N/A
MEDICARE 100.15.1550.61730 $0 $2,744 N/A
STUDIES 100.15.1550.62180 $0 $7,500 N/A
PRINTING 100.15.1550.62210 $0 $1,000 N/A
TRAINING & TRAVEL 100.15.1550.62295 $0 $3,000 N/A
MEMBERSHIP DUES 100.15.1550.62360 $0 $1,000 N/A
SERVICE AGREEMENTS/ CONTRACTS 100.15.1550.62509 $0 $158,500 N/A
BOOKS, PUBLICATIONS, MAPS 100.15.1550.65010 $0 $14,500 N/A
FOOD 100.15.1550.65025 $0 $3,500 N/A
OTHER PROGRAM COSTS 100.15.1550.62490 $0 $36,000 N/A
Total Performance & Equity:$0 $0 $0 $470,470 N/A
Financial Administration
REGULAR PAY 100.15.1555.61010 $272,101 $349,236 $346,593 $512,342 47.8%
OVERTIME PAY 100.15.1555.61110 $0 $1,000 N/A
TERMINATION PAYOUTS 100.15.1555.61415 $0 $5,077 N/A
HEALTH INSURANCE 100.15.1555.61510 $35,156 $31,397 $45,390 $59,211 30.5%
VISION INSURANCE 100.15.1555.61513 $22 $363 $35 $76 117.1%
LIFE INSURANCE 100.15.1555.61615 $392 $373 $305 $426 39.7%
AUTO ALLOWANCE 100.15.1555.61625 $3,735 $3,735 $3,424 $3,735 9.1%
CELL PHONE ALLOWANCE 100.15.1555.61626 $900 $900 $825 $900 9.1%
IMRF 100.15.1555.61710 $25,658 $13,388 $11,473 $14,909 30%
SOCIAL SECURITY 100.15.1555.61725 $17,546 $33,476 $20,709 $29,696 43.4%
MEDICARE 100.15.1555.61730 $4,477 $4,127 $5,088 $7,497 47.3%
CONSULTING SERVICES 100.15.1555.62185 $361 $1,300 $10,000 $10,000 0%
ADVERTISING 100.15.1555.62205 $224 $695 $1,000 $1,000 0%
OVERNIGHT MAIL CHARGES 100.15.1555.62280 $0 $0 $100 $100 0%
TRAINING & TRAVEL 100.15.1555.62295 $50 $2,961 $4,000 $8,000 100%
IT COMPUTER SOFTWARE 100.15.1555.62340 $0 $15,000 N/A
MEMBERSHIP DUES 100.15.1555.62360 $2,960 $1,215 $1,600 $1,600 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 102
INSURANCE PREMIUM 100.15.1555.62615 $900 $0 $50 $50 0%
BOOKS, PUBLICATIONS, MAPS 100.15.1555.65010 $0 $16 $300 $300 0%
OFFICE SUPPLIES 100.15.1555.65095 $0 $11 $1,200 $1,200 0%
OTHER PROGRAM COSTS 100.15.1555.62490 $40 $65 $100 $2,000 1,900%
TRANSFER TO SSA9 100.15.1555.66029 $0 $0 $206,750 N/A
TRANSFER TO INSURANCE - RISK 100.15.1555.66030 $1,400,004 $750,000 $787,500 $811,000 3%
Total Financial Administration:$1,764,526 $1,198,336 $1,447,442 $1,479,043 2.2%
Revenue & Collections
REGULAR PAY 100.15.1560.61010 $231,230 $226,312 $256,906 $277,574 8%
TEMPORARY EMPLOYEES 100.15.1560.61055 $4,561 N/A
OVERTIME PAY 100.15.1560.61110 $0 $2,100 N/A
TERMINATION PAYOUTS 100.15.1560.61415 $4,955 N/A
ANNUAL SICK LEAVE PAYOUT 100.15.1560.61420 $766 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1560.61430 $2,830 $3,504 N/A
HEALTH INSURANCE 100.15.1560.61510 $27,137 $25,409 $30,990 $41,482 33.9%
VISION INSURANCE 100.15.1560.61513 $140 $462 $87 $95 9%
LIFE INSURANCE 100.15.1560.61615 $171 $208 $140 $109 -22.3%
CELL PHONE ALLOWANCE 100.15.1560.61626 $126 $504 N/A
IMRF 100.15.1560.61710 $19,724 $10,697 $8,504 $8,079 -5%
SOCIAL SECURITY 100.15.1560.61725 $14,431 $13,865 $15,929 $17,243 8.2%
MEDICARE 100.15.1560.61730 $3,375 $3,243 $3,726 $4,034 8.2%
SEASONAL EMPLOYEES 100.15.1560.61060 $6,663 $19,470 $60,000 N/A
PRINTING 100.15.1560.62210 $8,451 $102,244 N/A
OFFICE EQUIPMENT MAINT 100.15.1560.62235 $0 $0 $100 $24,000 23,900%
POSTAGE CHARGEBACKS 100.15.1560.62275 $76 $1,000 N/A
TRAINING & TRAVEL 100.15.1560.62295 $182 $679 $3,000 $3,000 0%
POSTAGE 100.15.1560.62315 $25,201 $14,753 $39,500 $25,000 -36.7%
MEMBERSHIP DUES 100.15.1560.62360 $0 $300 N/A
COPY MACHINE CHARGES 100.15.1560.62380 $147 N/A
ARMORED CAR SERVICES 100.15.1560.62431 $33,261 $27,017 $35,000 $35,000 0%
BANK SERVICE CHARGES 100.15.1560.62705 $204,312 $218,809 $250,000 $225,000 -10%
UTILITY TAX AUDIT SERVICES 100.15.1560.64541 $6,299 $0 $10,800 $10,800 0%
PERSONAL COMPUTER SOFTWARE 100.15.1560.64545 $56,237 $60,000 $60,000 $60,000 0%
LICENSING/REGULATORY SUPP 100.15.1560.65045 $47,861 $65,101 $30,000 $30,000 0%
OFFICE SUPPLIES 100.15.1560.65095 $4,318 $4,141 $4,000 $4,000 0%
OTHER CHARGES 100.15.1560.62605 $225 N/A
TRSF OUT TO SOLID WASTE FUND -
PROP TAX 100.15.1560.66147 $0 $100,000 N/A
UNREALIZED LOSS ON
INVESTMENTS 100.15.1560.68015 $0 $376,425 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 103
TRANSFERS TO OTHER FUNDS 100.15.1560.66020 $275,000 $0 N/A
TRANSFER TO EQUIP REPLACEMENT 100.15.1560.66027 $800,000 N/A
TRANSFER TO CAPITAL
IMPROVEMENT FUND 100.15.1560.66156 $500,000 N/A
TRANSFERS TO DEBT SERVICE
FUND 100.15.1560.69320 $0 $0 $600,000 $750,000 25%
Total Revenue & Collections:$977,326 $2,472,991 $1,351,783 $1,675,921 24%
Accounting
REGULAR PAY 100.15.1570.61010 $312,796 $326,303 $309,173 $288,853 -6.6%
OVERTIME PAY 100.15.1570.61110 $2,573 N/A
ANNUAL SICK LEAVE PAYOUT 100.15.1570.61420 $559 $576 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.15.1570.61430 $0 $3,488 N/A
HEALTH INSURANCE 100.15.1570.61510 $54,820 $52,100 $62,044 $49,418 -20.3%
VISION INSURANCE 100.15.1570.61513 $74 $422 $66 $73 10.2%
LIFE INSURANCE 100.15.1570.61615 $269 $286 $208 $172 -17.4%
IMRF 100.15.1570.61710 $25,995 $15,397 $10,234 $8,406 -17.9%
SOCIAL SECURITY 100.15.1570.61725 $21,938 $22,143 $19,169 $20,626 7.6%
MEDICARE 100.15.1570.61730 $5,131 $5,179 $4,483 $4,824 7.6%
SEASONAL EMPLOYEES 100.15.1570.61060 $47,770 $36,988 $50,000 $93,807 87.6%
AUDITING 100.15.1570.62110 $114,214 $114,535 $115,000 $130,000 13%
CONSULTING SERVICES 100.15.1570.62185 $69,690 $67,790 $80,000 $80,000 0%
ADVERTISING 100.15.1570.62205 $305 $0 $2,000 $2,000 0%
OVERNIGHT MAIL CHARGES 100.15.1570.62280 $0 $0 $500 $500 0%
TRAINING & TRAVEL 100.15.1570.62295 $0 $0 $1,600 $2,000 25%
IT COMPUTER SOFTWARE 100.15.1570.62340 $0 $20,000 N/A
MEMBERSHIP DUES 100.15.1570.62360 $380 $970 $1,000 $1,000 0%
SERVICE AGREEMENTS/ CONTRACTS 100.15.1570.62509 $0 $10,000 N/A
TELECOMMUNICATIONS - WIRELESS 100.15.1570.64540 $1,728 N/A
BOOKS, PUBLICATIONS, MAPS 100.15.1570.65010 $0 $0 $200 N/A
FOOD 100.15.1570.65025 $123 N/A
MINOR EQUIPMENT & TOOLS 100.15.1570.65085 $832 N/A
OFFICE SUPPLIES 100.15.1570.65095 $414 $1,085 $900 $900 0%
OTHER PROGRAM COSTS 100.15.1570.62490 $340 N/A
Total Accounting:$654,354 $652,858 $656,577 $712,579 8.5%
Tax Assessment Advocacy
REGULAR PAY 100.15.1571.61010 $76,073 $76,231 $76,645 $88,302 15.2%
OVERTIME PAY 100.15.1571.61110 $0 $570 $5,000 N/A
HEALTH INSURANCE 100.15.1571.61510 $22,699 $21,756 $23,507 $25,151 7%
LIFE INSURANCE 100.15.1571.61615 $48 $51 $47 $36 -22.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 104
IMRF 100.15.1571.61710 $6,256 $3,575 $2,537 $2,570 1.3%
SOCIAL SECURITY 100.15.1571.61725 $4,163 $4,197 $4,752 $5,475 15.2%
MEDICARE 100.15.1571.61730 $974 $982 $1,111 $1,280 15.2%
PERSONAL COMPUTER SOFTWARE 100.15.1571.64545 $700 $550 $1,500 $1,500 0%
Total Tax Assessment Advocacy:$110,914 $107,912 $115,100 $124,315 8%
Purchasing
REGULAR PAY 100.15.1575.61010 $269,315 $255,134 $261,900 $318,757 21.7%
TERMINATION PAYOUTS 100.15.1575.61415 $0 $5,880 N/A
HEALTH INSURANCE 100.15.1575.61510 $63,942 $53,373 $55,741 $59,363 6.5%
VISION INSURANCE 100.15.1575.61513 $72 $109 $67 $184 174.2%
LIFE INSURANCE 100.15.1575.61615 $190 $212 $176 $181 3.1%
IMRF 100.15.1575.61710 $22,088 $12,131 $8,670 $9,276 7%
SOCIAL SECURITY 100.15.1575.61725 $15,953 $15,564 $16,238 $19,763 21.7%
MEDICARE 100.15.1575.61730 $3,731 $3,640 $3,798 $4,622 21.7%
ADVERTISING 100.15.1575.62205 $0 $0 $200 $200 0%
PRINTING 100.15.1575.62210 $0 $0 $100 $100 0%
TRAINING & TRAVEL 100.15.1575.62295 $0 $0 $1,600 $1,600 0%
MEMBERSHIP DUES 100.15.1575.62360 $175 $19 $1,000 $1,000 0%
TELECOMMUNICATIONS - WIRELESS 100.15.1575.64540 $360 $307 $275,000 $275,000 0%
BOOKS, PUBLICATIONS, MAPS 100.15.1575.65010 $0 $0 $300 $300 0%
OFFICE SUPPLIES 100.15.1575.65095 $414 $1,345 $2,000 $2,000 0%
Total Purchasing:$376,242 $347,714 $626,790 $692,346 10.5%
Community Arts
REGULAR PAY 100.15.1580.61010 $0 $1,089 $85,031 N/A
PERMANENT PART-TIME 100.15.1580.61050 $0 $9,422 $38,000 N/A
TERMINATION PAYOUTS 100.15.1580.61415 $226 N/A
HEALTH INSURANCE 100.15.1580.61510 $0 $25,151 N/A
IMRF 100.15.1580.61710 $0 $2,474 N/A
SOCIAL SECURITY 100.15.1580.61725 $0 $666 $2,356 $5,272 123.8%
MEDICARE 100.15.1580.61730 $0 $156 $551 $1,233 123.8%
FEDERAL GRANT EXPENSE 100.15.1580.65001 $175,500 N/A
GENERAL ADMINISTRATION &
SUPPORT 100.15.1580.66040 $43,791 $52,553 $55,000 $55,000 0%
Total Community Arts:$43,791 $239,612 $95,907 $174,161 81.6%
Administrative Hearings
REGULAR PAY 100.15.1585.61010 $75,751 $75,305 $74,805 $86,182 15.2%
ANNUAL SICK LEAVE PAYOUT 100.15.1585.61420 $838 $863 N/A
HEALTH INSURANCE 100.15.1585.61510 $8,246 $7,911 $8,548 $9,146 7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 105
LIFE INSURANCE 100.15.1585.61615 $48 $50 $44 $34 -22.3%
IMRF 100.15.1585.61710 $6,297 $3,547 $2,476 $2,508 1.3%
SOCIAL SECURITY 100.15.1585.61725 $4,617 $4,589 $4,638 $5,343 15.2%
MEDICARE 100.15.1585.61730 $1,080 $1,073 $1,085 $1,250 15.2%
SERVICE AGREEMENTS/ CONTRACTS 100.15.1585.62509 $56,270 $64,378 $120,000 $120,000 0%
OFFICE SUPPLIES 100.15.1585.65095 $393 $962 $750 $750 0%
Total Administrative Hearings:$153,540 $158,678 $212,345 $225,213 6.1%
Of ce Of Equity And Empowerment
OTHER PROGRAM COSTS 100.15.1590.62490 $0 $25,000 N/A
GENERAL ADMINISTRATION &
SUPPORT 100.15.1590.66040 $0 $10,000 N/A
Total Of ce Of Equity And
Empowerment:$0 $0 $35,000 $0 -100%
Econ. Development
REGULAR PAY 100.15.5300.61010 $192,969 $269,566 $278,783 $434,267 55.8%
OVERTIME PAY 100.15.5300.61110 $0 $5,172 N/A
HEALTH INSURANCE 100.15.5300.61510 $44,186 $48,191 $50,064 $78,126 56.1%
VISION INSURANCE 100.15.5300.61513 $112 $112 $103 $112 8.7%
LIFE INSURANCE 100.15.5300.61615 $160 $214 $205 $163 -20.5%
AUTO ALLOWANCE 100.15.5300.61625 $450 $450 $413 $450 9%
CELL PHONE ALLOWANCE 100.15.5300.61626 $900 $900 $825 $900 9.1%
IMRF 100.15.5300.61710 $15,771 $12,476 $9,228 $12,637 36.9%
SOCIAL SECURITY 100.15.5300.61725 $11,318 $15,488 $17,362 $27,009 55.6%
MEDICARE 100.15.5300.61730 $2,647 $3,622 $4,061 $6,317 55.6%
CONSULTING SERVICES 100.15.5300.62185 $9,016 $3,600 $10,000 $10,000 0%
PRINTING 100.15.5300.62210 $0 $253 N/A
TRAINING & TRAVEL 100.15.5300.62295 $685 $784 $1,600 $3,000 87.5%
MEMBERSHIP DUES 100.15.5300.62360 $729 $1,323 $1,000 $1,500 50%
SUSTAIN EVANSTON PROGRAM 100.15.5300.62648 $0 $250,000 N/A
ECONOMIC DEVELOPMENT
DATABASES 100.15.5300.62649 $0 $36,370 N/A
GREAT MERCHANT GRANT 100.15.5300.62656 $0 $77,500 N/A
STOREFRONT MODERNIZATION
PROGRAM 100.15.5300.62657 $0 $50,000 N/A
LEGACY BUSINESS PROGRAM 100.15.5300.62658 $0 $100,000 N/A
ECONOMIC DEVELOPMENT
PARTNERSHIP CONTRIBUTIONS 100.15.5300.62659 $55,455 $81,999 $82,000 $82,000 0%
BUSINESS RETENTION / EXPANSION
INVESTMENTS 100.15.5300.62662 $50 $25 N/A
WORKFORCE DEVELOPMENT 100.15.5300.62663 $77,388 $15,000 N/A
ENTREPRENEURSHIP SUPPORT 100.15.5300.62664 $34,014 $50,552 $50,000 $50,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 106
BOOKS, PUBLICATIONS, MAPS 100.15.5300.65010 $189 $923 N/A
OFFICE SUPPLIES 100.15.5300.65095 $0 $328 N/A
OTHER PROGRAM COSTS 100.15.5300.62490 $26,938 $17,545 N/A
FITNESS INCENTIVE 100.15.5300.65141 $300 N/A
BUSINESS DISTRICT
IMPROVEMENTS 100.15.5300.65522 $136,380 $207,115 $500,000 $22,500 -95.5%
Total Econ. Development:$609,357 $730,766 $1,010,816 $1,242,851 23%
Total City Manager's Of ce:$6,518,858 $7,409,596 $8,143,075 $10,177,532 25%
Total Expenditures:$6,518,858 $7,409,596 $8,143,075 $10,177,532 25%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 107
Law Department
Alexandra Ruggie
Interim 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.
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Draft resolutions and ordinances
# of resolutions delivered Output 134 125 130 130
# of ordinances delivered Output 126 135 140 140
Activity: Reduce expenditures on litigation
Fee paid for outside counsel and
settlements/judgments (excluding
Workers Compensation)
Output $ 806,398 $ 2,100,000 $ 1,500,000 $ 2,000,000
Activity: In-House Claims
Settlement for in-house claims Output x $ 48,860 $ 220,000 $ 200,000
Activity: Issue liquor licenses
# of liquor licenses issued Output 185 285 300 300
Activity: Work with Evanston Police Department to enforce the City Code
# of traf c/city violations resolved Output 3,611 1,750 2,000 2,000
Activity: Respond to requests for Legal Assistance
# of Requests for Legal Assistance
Completed Output 217 220 300 300
Activity: Respond to Freedom of Information Act (FOIA) requests
# of FOIA Requested Responded
To Output 223 185 200 200
Issues Af fecting 2024 Budget
The Class and Compensation Study completed by Baker Tilly could have a signi cant impact on salaries and the
ability to attract and retain attorneys.
The Law Department will likely enter 2024 with two vacant positions, including the Corporation Counsel, which may
cause an increase in the use of outside counsel.
While the Law Department may be assigned a limited number of FOIA requests, the Department offers advice and
counsel on many more. At the time of this narrative, the City has received over 2000 FOIA requests.
City of Evanston | Budget Book 2024 Page 108
Upcoming Initiatives
Work with IT and the Collector’s Of ce to bring the application and payment process for liquor licensing to an online
platform.
In conjunction with the City Policy Coordinator, monitor pending legislation 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.
If fully staffed, work with the Collector’s Of ce to recover money owed to the City to increase revenues.
Revenues Summary
515,000 $3,000
(0.59% vs. prior year)
Law Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
200k
400k
600k
800k
City of Evanston | Budget Book 2024 Page 109
Expenditures Summary
1,354 ,786 $366,228
(37.05% vs. prior year)
Law Department Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
1,500k
City of Evanston | Budget Book 2024 Page 110
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (92.2%)Salary and Benefits (92.2%) Salary and Benefits (92.2%)
Services and Supplies (7.8%)Services and Supplies (7.8%) Services and Supplies (7.8%)
Expense Objects
Salary and Bene ts $499,334 $651,803 $895,158 $1,248,886 39.5%
Services and
Supplies $39,172 $196,695 $93,400 $105,900 13.4%
Miscellaneous $118 N/A
Total Expense
Objects:$538,507 $848,616 $988,558 $1,354,786 37%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Revenue Detail
Revenue
Law
Legal Administration
Licenses, Permits and
Fees
LIQUOR LICENSES 100.17.1705.52040 $494,833 $645,106 $500,000 $500,000 0%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 $6,080 $17,279 $12,000 $15,000 25%
Total Licenses, Permits
and Fees:$500,913 $662,385 $512,000 $515,000 0.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 111
Other Revenue
MISCELLANEOUS
REVENUE 100.17.1705.56045 $2,361 $133 N/A
Total Other Revenue:$2,361 $133 N/A
Total Legal
Administration:$503,274 $662,518 $512,000 $515,000 0.6%
Total Law:$503,274 $662,518 $512,000 $515,000 0.6%
Total Revenue:$503,274 $662,518 $512,000 $515,000 0.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Expenditures Detail
Expenditures
Law
Legal Administration
REGULAR PAY 100.17.1705.61010 $395,995 $508,910 $722,009 $1,031,895 42.9%
OVERTIME PAY 100.17.1705.61110 $0 $1,200 N/A
TERMINATION PAYOUTS 100.17.1705.61415 $0 $4,735 N/A
HEALTH INSURANCE 100.17.1705.61510 $47,918 $70,597 $89,237 $110,424 23.7%
VISION INSURANCE 100.17.1705.61513 $84 $74 $138 $38 -72.4%
LIFE INSURANCE 100.17.1705.61615 $471 $644 $758 $561 -26%
AUTO ALLOWANCE 100.17.1705.61625 $3,888 $4,335 $4,249 $4,635 9.1%
CELL PHONE
ALLOWANCE 100.17.1705.61626 $825 $900 $825 $900 9.1%
SHOE ALLOWANCE 100.17.1705.61630 $0 $180 N/A
IMRF 100.17.1705.61710 $32,385 $24,085 $23,899 $28,004 17.2%
SOCIAL SECURITY 100.17.1705.61725 $14,400 $30,188 $43,499 $57,011 31.1%
MEDICARE 100.17.1705.61730 $3,368 $7,334 $10,543 $14,038 33.1%
LEGAL SERVICES-
GENERAL 100.17.1705.62130 $11,150 $126,244 $20,000 $20,000 0%
TRAINING & TRAVEL 100.17.1705.62295 $2,259 $8,125 $7,500 $8,500 13.3%
POSTAGE 100.17.1705.62315 $482 $156 $400 $400 0%
COURT COST/LITIGATION 100.17.1705.62345 $3,579 $11,933 $20,000 $35,000 75%
MEMBERSHIP DUES 100.17.1705.62360 $3,519 $4,674 $5,000 $5,000 0%
COPY MACHINE
CHARGES 100.17.1705.62380 $100 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.17.1705.62509 $0 $14,462 $25,000 $33,500 34%
BANK SERVICE CHARGES 100.17.1705.62705 $22 $395 $1,500 N/A
BOOKS, PUBLICATIONS,
MAPS 100.17.1705.65010 $17,359 $29,246 $13,500 N/A
OFFICE SUPPLIES 100.17.1705.65095 $701 $1,462 $2,000 $2,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 112
MISCELLANEOUS 100.17.1705.62770 $118 N/A
Total Legal Administration:$538,507 $848,616 $988,558 $1,354,786 37%
Total Law:$538,507 $848,616 $988,558 $1,354,786 37%
Total Expenditures:$538,507 $848,616 $988,558 $1,354,786 37%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 113
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 2023
Facilities & Fleet Management is on track to administer and oversee over 2900 invoices for FY 2023. This is an
increase of 16% over FY 2022 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 2022.
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 12% from FY 2022 to FY 2023 while
still facing challenges with logistics, manpower and in ationary pressures. Current ef ciency is at 84%, a milestone
that hasn’t been reached in years. (in 2021, our ef ciency was at 60%.)
Parking is phasing out the Crossing Guard contract with D65. We are currently ⅖’s 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 2024 Page 114
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Fleet Repairs and Maintenance
Number of in-house/outside vendor
maintenance visits Output 614 825 850 1138
Number of in-house/outside vendor repair
visits Output 3,985 4,400 4,600 4,352
Activity: Expand Parking Program
# of ParkEvanston App transactions Output 895,406 1,050,000 1,150,000 1,450,000
# of Pay Station transactions Output 1,016,244 1,000,000 950,000 1,200,000
# of Single Space Meter transactions Output 53,074 30,000 x 0
Activity: IT Assistance
# of service tickets Output 6,500 6,620 6,750 7,550
Activity: Facilities Repairs and Maintenance
# of 311 tickets Output 1,277 1,800 1,000 1,200
# of VueWorks Planned Maintenance
tickets Output x 2,419 3,200 3,250
Two mechanics were on light duty for most of 2021, and there were numerous COVID-19 absences.
Single space meters are being phased our 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 so there were less
repair/maintenance requests to buildings/of ces/etc. Some of the other work that was perfomed 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
4
1
2
3
4
City of Evanston | Budget Book 2024 Page 115
Issues Af fecting 2024 Budget
Administrative Services staff have been working for several years at reduced staf ng levels. Some additional
positions were added in 2023 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. Two positions
were added in 2023 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.
Parking has seen a slow but steady recovery from the COVID-19 pandemic. 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 2022. Parking staff are continually
working to make the overall parking system more ef cient.
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 13+ years. Microsoft stopped
supporting the software 2+ 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 City is in need of and will be working on a replacement Ladder Truck which will cost approximately $2.5 million
in addition to our regular Fleet equipment replacements.
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 VueWorks 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 reviewing a parking study report prepared by a consultant, and bringing forward any
thoughtful changes to City Council for review.
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.
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 2024 Page 116
Revenues Summary
3,150,000 $100,000
(3.28% vs. prior year)
Administrative Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
Expenditures Summary
15,148,003 $2,610,334
(20.82% vs. prior year)
City of Evanston | Budget Book 2024 Page 117
Administrative Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
15M
17.5M
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (59.6%)Salary and Benefits (59.6%) Salary and Benefits (59.6%)
Services and Supplies (39.1%)Services and Supplies (39.1%) Services and Supplies (39.1%)
Interfund Transfers (1.3%)Interfund Transfers (1.3%) Interfund Transfers (1.3%)
Capital Outlay (0.07%)Capital Outlay (0.07%) Capital Outlay (0.07%)
Expense Objects
Salary and Bene ts $6,113,648 $6,278,807 $7,824,244 $9,020,868 15.3%
Services and Supplies $4,891,585 $5,474,997 $4,506,926 $5,917,135 31.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 118
Miscellaneous $1,200 N/A
Capital Outlay $1,380 $2,644 $6,500 $10,000 53.8%
Interfund Transfers $0 $117,969 $200,000 $200,000 0%
Insurance and Other
Chargebacks $16,412 $21,491 $0 $0 0%
Total Expense Objects:$11,023,025 $11,897,108 $12,537,670 $15,148,003 20.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 119
Revenue Detail
Revenue
Administrative Services
Human Resource Division
MISCELLANEOUS
REVENUE 100.19.1929.56045 $72 N/A
Total Human Resource
Division:$72 N/A
Information Technology
Divi.
MISCELLANEOUS
REVENUE 100.19.1932.56045 $600 N/A
Total Information
Technology Divi.:$600 N/A
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,075,670 $3,581,580 $3,000,000 $3,100,000 3.3%
BOOT RELEASE FEE 100.19.1941.52530 $0 $40,185 $50,000 $50,000 0%
Total Parking Enforcement
& Tickets:$3,075,670 $3,621,765 $3,050,000 $3,150,000 3.3%
School Crossing Guards
PARKING ENFORCEMT
REIMB 100.19.1942.53516 $19,192 $41,099 N/A
Total School Crossing
Guards:$19,192 $41,099 N/A
Facilities
INFRASTRUCTURE
MAINTENANCE FEE 100.19.1950.51577 $527,478 N/A
Total Facilities:$527,478 N/A
Total Administrative Services:$3,623,013 $3,662,864 $3,050,000 $3,150,000 3.3%
Total Revenue:$3,623,013 $3,662,864 $3,050,000 $3,150,000 3.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 120
Expenditures Detail
Budgeted Expenditures by Division
Information Technology Divi. (34.1%)Information Technology Divi. (34.1%) Information Technology Divi. (34.1%)
Facilities (32.4%)Facilities (32.4%) Facilities (32.4%)
Human Resource Division (14.7%)Human Resource Division (14.7%) Human Resource Division (14.7%)
Parking Enforcement & Tickets (11.8%)Parking Enforcement & Tickets (11.8%) Parking Enforcement & Tickets (11.8%)
Adm.Services- General Support (2.9%)Adm.Services- General Support (2.9%) Adm.Services- General Support (2.9%)
Human Resource Divi. - Payroll (2.3%)Human Resource Divi. - Payroll (2.3%) Human Resource Divi. - Payroll (2.3%)
School Crossing Guards (1.9%)School Crossing Guards (1.9%) School Crossing Guards (1.9%)
Expenditures
Administrative Services
Adm.Services- General Support
REGULAR PAY 100.19.1905.61010 $92,114 $212,895 $319,068 $372,697 16.8%
TERMINATION PAYOUTS 100.19.1905.61415 $12,847 N/A
HEALTH INSURANCE 100.19.1905.61510 $12,708 $31,102 $56,807 $32,094 -43.5%
VISION INSURANCE 100.19.1905.61513 $0 $102 $102 $38 -62.9%
LIFE INSURANCE 100.19.1905.61615 $122 $287 $304 $163 -46.4%
AUTO ALLOWANCE 100.19.1905.61625 $2,179 $2,490 $3,424 N/A
CELL PHONE ALLOWANCE 100.19.1905.61626 $525 $600 $825 N/A
IMRF 100.19.1905.61710 $7,245 $10,765 $10,561 $10,845 2.7%
SOCIAL SECURITY 100.19.1905.61725 $5,544 $13,441 $18,059 $22,267 23.3%
MEDICARE 100.19.1905.61730 $1,299 $3,143 $4,688 $5,404 15.3%
Total Adm.Services- General
Support:$121,736 $287,672 $413,838 $443,509 7.2%
Human Resource Divi. - Payroll
REGULAR PAY 100.19.1915.61010 $241,293 $249,606 $251,029 $296,490 18.1%
OVERTIME PAY 100.19.1915.61110 $229 $2,269 N/A
ANNUAL SICK LEAVE PAYOUT 100.19.1915.61420 $559 $576 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 121
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.19.1915.61430 $6,465 N/A
HEALTH INSURANCE 100.19.1915.61510 $18,817 $17,727 $17,664 $18,461 4.5%
VISION INSURANCE 100.19.1915.61513 $76 $76 $70 $76 8.6%
LIFE INSURANCE 100.19.1915.61615 $228 $244 $228 $184 -19.4%
CELL PHONE ALLOWANCE 100.19.1915.61626 $0 $294 $462 $504 9.1%
IMRF 100.19.1915.61710 $26,052 $11,557 $8,310 $8,628 3.8%
SOCIAL SECURITY 100.19.1915.61725 $15,228 $15,122 $15,593 $18,415 18.1%
MEDICARE 100.19.1915.61730 $3,720 $3,537 $3,647 $4,306 18.1%
POSTAGE CHARGEBACKS 100.19.1915.62275 $15 $15 N/A
TRAINING & TRAVEL 100.19.1915.62295 $525 $1,180 $1,050 $1,050 0%
POSTAGE 100.19.1915.62315 $36 N/A
MEMBERSHIP DUES 100.19.1915.62360 $1,049 $550 $250 $250 0%
BOOKS, PUBLICATIONS, MAPS 100.19.1915.65010 $0 $450 N/A
MINOR EQUIPMENT & TOOLS 100.19.1915.65085 $832 N/A
Total Human Resource Divi. -
Payroll:$315,124 $302,751 $298,753 $348,364 16.6%
Human Resource Division
REGULAR PAY 100.19.1929.61010 $459,740 $714,484 $1,069,553 $1,317,063 23.1%
OVERTIME PAY 100.19.1929.61110 $525 $10,609 N/A
TERMINATION PAYOUTS 100.19.1929.61415 $98,903 $1,420 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.19.1929.61430 $3,077 N/A
HEALTH INSURANCE 100.19.1929.61510 $65,892 $114,697 $165,330 $227,504 37.6%
VISION INSURANCE 100.19.1929.61513 $158 $260 $309 $372 20.4%
LIFE INSURANCE 100.19.1929.61615 $344 $561 $766 $521 -31.9%
AUTO ALLOWANCE 100.19.1929.61625 $0 $750 $825 N/A
CELL PHONE ALLOWANCE 100.19.1929.61626 $168 $504 N/A
SHOE ALLOWANCE 100.19.1929.61630 $0 $180 $180 N/A
FLEXIBLE SPENDING ACCOUNT
MAINTENANCE FEES 100.19.1929.61665 $14,752 $13,234 N/A
IMRF 100.19.1929.61710 $43,154 $33,432 $35,403 $38,327 8.3%
SOCIAL SECURITY 100.19.1929.61725 $31,080 $44,604 $66,432 $81,197 22.2%
MEDICARE 100.19.1929.61730 $7,909 $10,431 $15,537 $19,105 23%
SEASONAL EMPLOYEES 100.19.1929.61060 $4,577 $30,251 $25,000 N/A
EMPLOYMENT TESTING
SERVICES 100.19.1929.62160 $85,868 $163,042 $115,000 $115,000 0%
CONSULTING SERVICES 100.19.1929.62185 $92,199 $71,682 N/A
ADVERTISING 100.19.1929.62205 $0 $4,241 N/A
PRINTING 100.19.1929.62210 $39 N/A
MEDICAL/HOSPITAL SERVICES 100.19.1929.62270 $28,222 $54,193 $60,000 $60,000 0%
TEST ADMINISTRATION 100.19.1929.62274 $26,328 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 122
TRAINING & TRAVEL 100.19.1929.62295 $1,392 $25,836 $6,000 $6,000 0%
CITY WIDE TRAINING 100.19.1929.62310 $13,524 $56,895 $85,000 $85,000 0%
MEMBERSHIP DUES 100.19.1929.62360 $339 $1,644 $2,000 $2,000 0%
COPY MACHINE CHARGES 100.19.1929.62380 $74 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.19.1929.62509 $33,658 $212,755 $40,000 $40,000 0%
RECRUITMENT 100.19.1929.62512 $36,956 $81,679 $70,000 $70,000 0%
UNEMP. COMP. & ADMIN. FEE 100.19.1929.62630 $27,083 $54,398 $155,000 $100,000 -35.5%
BOOKS, PUBLICATIONS, MAPS 100.19.1929.65010 $0 $39 $500 $500 0%
FOOD 100.19.1929.65025 $0 $254 $2,000 $2,000 0%
OFFICE SUPPLIES 100.19.1929.65095 $447 $1,658 $6,400 $6,400 0%
OTHER COMMODITIES 100.19.1929.65125 $19,279 $15,869 $24,000 $24,000 0%
Total Human Resource Division:$1,092,402 $1,722,381 $1,920,235 $2,220,494 15.6%
Information Technology Divi.
REGULAR PAY 100.19.1932.61010 $1,173,380 $1,119,147 $1,377,949 $1,599,412 16.1%
OVERTIME PAY 100.19.1932.61110 $0 $248 N/A
HEALTH INSURANCE 100.19.1932.61510 $181,872 $163,021 $222,520 $246,810 10.9%
VISION INSURANCE 100.19.1932.61513 $220 $148 $136 $148 8.8%
LIFE INSURANCE 100.19.1932.61615 $1,149 $1,122 $1,021 $821 -19.6%
CELL PHONE ALLOWANCE 100.19.1932.61626 $2,514 $3,564 $3,267 $3,564 9.1%
IMRF 100.19.1932.61710 $95,635 $51,461 $45,610 $45,752 0.3%
SOCIAL SECURITY 100.19.1932.61725 $70,723 $66,742 $85,636 $98,865 15.4%
MEDICARE 100.19.1932.61730 $16,540 $15,609 $20,028 $23,244 16.1%
SEASONAL EMPLOYEES 100.19.1932.61060 $15,050 $8,908 $40,000 $40,000 0%
EXTERNAL SERVICES 100.19.1932.62175 $16,026 $2,200 $5,600 $15,000 167.9%
CONSULTING SERVICES 100.19.1932.62185 $0 $40,912 $20,000 $60,000 200%
COMPUTER EQUIPMENT MAINT 100.19.1932.62250 $171,227 $154,592 N/A
TRAINING & TRAVEL 100.19.1932.62295 $1,343 $13,035 $15,700 $25,000 59.2%
IT COMPUTER SOFTWARE 100.19.1932.62340 $970,076 $1,183,523 $1,420,000 $1,850,000 30.3%
INTERNET SOLUTION PROVIDERS 100.19.1932.62341 $15,874 $23,971 N/A
MEMBERSHIP DUES 100.19.1932.62360 $204 $85 $1,500 $1,500 0%
COPY MACHINE CHARGES 100.19.1932.62380 $61,298 $91,902 $62,000 $62,000 0%
WORK- STUDY 100.19.1932.62506 $3,096 $1,628 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1932.62509 $2,581 $5,958 $200,000 N/A
TELECOMMUNICATIONS 100.19.1932.64505 $354,585 $468,766 $340,000 $459,000 35%
TELECOMMUNICATIONS -
WIRELESS 100.19.1932.64540 $46,813 $76,163 N/A
FOOD 100.19.1932.65025 $0 $0 $200 $200 0%
OFFICE SUPPLIES 100.19.1932.65095 $9 $110 $1,000 $1,000 0%
IT COMPUTER HARDWARE 100.19.1932.65555 $287,224 $216,923 $246,900 $333,315 35%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 123
DATA CENTER MAINTENANCE 100.19.1932.65605 $18,044 $26,499 $6,000 $6,000 0%
INFRASTRUCTURE SUPPLIES 100.19.1932.65615 $19,013 $28,805 $35,000 N/A
SECURITY CAMERA SUPPLIES 100.19.1932.65618 $35,881 $35,920 $50,000 N/A
OTHER IMPROVEMENTS 100.19.1932.65515 $150 N/A
Total Information Technology Divi.:$3,560,378 $3,801,113 $3,920,067 $5,161,631 31.7%
Misc. Expenditures / Bene ts
TERMINATION PAYOUTS 100.19.1940.61415 $0 $70,000 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.19.1940.61430 $0 $170,000 N/A
Total Misc. Expenditures /
Bene ts:$0 $0 $240,000 $0 -100%
Parking Enforcement & Tickets
REGULAR PAY 100.19.1941.61010 $932,123 $875,835 $862,257 $992,674 15.1%
PERMANENT PART-TIME 100.19.1941.61050 $5,262 $0 $30,241 $38,058 25.8%
OVERTIME PAY 100.19.1941.61110 $14,351 $13,174 $17,000 $12,000 -29.4%
TERMINATION PAYOUTS 100.19.1941.61415 $73 $135 N/A
HEALTH INSURANCE 100.19.1941.61510 $151,500 $146,199 $152,763 $147,777 -3.3%
VISION INSURANCE 100.19.1941.61513 $390 $401 $377 $486 28.9%
LIFE INSURANCE 100.19.1941.61615 $507 $489 $441 $333 -24.6%
SHOE ALLOWANCE 100.19.1941.61630 $2,495 $2,135 $2,135 $2,315 8.4%
IMRF 100.19.1941.61710 $78,195 $42,028 $28,541 $29,996 5.1%
SOCIAL SECURITY 100.19.1941.61725 $57,089 $52,768 $55,467 $64,050 15.5%
MEDICARE 100.19.1941.61730 $13,352 $12,341 $12,972 $14,980 15.5%
COMPUTER EQUIPMENT MAINT 100.19.1941.62250 $0 $1,445 $1,500 $1,500 0%
TRAINING & TRAVEL 100.19.1941.62295 $244 $1,188 $420 $420 0%
MEMBERSHIP DUES 100.19.1941.62360 $0 $200 N/A
TOWING AND BOOTING
CONTRACTS 100.19.1941.62451 $4,833 $27,590 $30,000 $30,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1941.62509 $364,073 $396,349 $335,000 $435,000 29.9%
TELECOMMUNICATIONS -
WIRELESS 100.19.1941.64540 $4,614 $2,092 N/A
CLOTHING 100.19.1941.65020 $4,958 $1,843 $5,000 $4,000 -20%
LICENSING/REGULATORY SUPP 100.19.1941.65045 $8,857 $7,773 $3,000 $7,500 150%
OFFICE/OTHER EQT MTN MATL 100.19.1941.65070 $3,975 $7,684 N/A
SAFETY EQUIPMENT 100.19.1941.65090 $172 $1,656 $1,500 $1,500 0%
OFFICE SUPPLIES 100.19.1941.65095 $607 $850 $1,000 $1,000 0%
FITNESS INCENTIVE 100.19.1941.65141 $1,200 N/A
FURNITURE & FIXTURES 100.19.1941.65625 $270 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.19.1941.66049 $6,993 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 124
Total Parking Enforcement &
Tickets:$1,654,930 $1,595,175 $1,539,814 $1,783,588 15.8%
School Crossing Guards
SEASONAL EMPLOYEES 100.19.1942.61060 $630,841 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.19.1942.62509 $0 $381,400 $290,000 $290,000 0%
Total School Crossing Guards:$630,841 $381,400 $290,000 $290,000 0%
Facilities
REGULAR PAY 100.19.1950.61010 $1,518,089 $1,591,033 $1,874,955 $2,370,437 26.4%
PERMANENT PART-TIME 100.19.1950.61050 $3,380 $5,101 $0 N/A
OVERTIME PAY 100.19.1950.61110 $43,394 $45,939 $91,000 $75,000 -17.6%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.19.1950.61430 $7,060 N/A
HEALTH INSURANCE 100.19.1950.61510 $338,765 $332,636 $393,380 $522,515 32.8%
VISION INSURANCE 100.19.1950.61513 $223 $228 $205 $168 -18%
LIFE INSURANCE 100.19.1950.61615 $956 $1,034 $945 $815 -13.8%
SHOE ALLOWANCE 100.19.1950.61630 $4,138 $4,388 $4,388 $4,793 9.2%
IMRF 100.19.1950.61710 $129,249 $75,965 $62,062 $68,982 11.1%
SOCIAL SECURITY 100.19.1950.61725 $92,527 $96,713 $146,520 $147,265 0.5%
MEDICARE 100.19.1950.61730 $21,639 $22,619 $27,252 $34,443 26.4%
SEASONAL EMPLOYEES 100.19.1950.61060 $19,992 $1,315 N/A
BLDG MAINTENANCE SERVICES 100.19.1950.62225 $181,512 $282,929 $210,000 $275,000 31%
AUTOMOTIVE EQMP MAINT 100.19.1950.62240 $945 $1,632 N/A
OTHER EQMT MAINTENANCE 100.19.1950.62245 $109,851 $20,064 N/A
POSTAGE CHARGEBACKS 100.19.1950.62275 $451 N/A
TRAINING & TRAVEL 100.19.1950.62295 $11,140 $4,609 $8,000 $8,000 0%
MEMBERSHIP DUES 100.19.1950.62360 $1,378 $1,577 $2,000 $2,000 0%
ELEVATOR CONTRACT COSTS 100.19.1950.62425 $15,661 $5,273 $23,165 N/A
CUSTODIAL CONTRACT SERVICES 100.19.1950.62430 $10,449 $9,961 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.19.1950.62509 $167,623 $275,667 $251,696 $298,000 18.4%
SECURITY ALARM CONTRACTS 100.19.1950.62518 $2,431 N/A
ELECTRICITY 100.19.1950.64005 $313,323 $17,040 N/A
NATURAL GAS 100.19.1950.64015 $39,691 $91,525 $107,000 $100,000 -6.5%
TELECOMMUNICATIONS -
WIRELESS 100.19.1950.64540 $10,991 $17,362 $12,000 $12,000 0%
CLOTHING 100.19.1950.65020 $4,112 $3,217 $6,000 $6,000 0%
FOOD 100.19.1950.65025 $5,353 $8,090 $4,000 $4,000 0%
JANITORIAL SUPPLIES 100.19.1950.65040 $9,107 $10,225 $10,000 $10,000 0%
BLDG MAINTENANCE MATERIAL 100.19.1950.65050 $508,965 $654,500 $434,000 $715,000 64.7%
MATER. TO MAINT. AUTOS 100.19.1950.65060 $90 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 125
MINOR EQUIPMENT & TOOLS 100.19.1950.65085 $55,205 $68,808 $25,674 $25,000 -2.6%
SAFETY EQUIPMENT 100.19.1950.65090 $5,047 $5,448 $12,221 $6,000 -50.9%
OFFICE SUPPLIES 100.19.1950.65095 $4,440 $9,673 $2,000 $5,000 150%
FURNITURE & FIXTURES 100.19.1950.65625 $1,110 $2,494 $6,500 $10,000 53.8%
TRANSFER TO SUSTAINABILITY
FD 100.19.1950.69101 $0 $117,969 $200,000 $200,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.19.1950.66049 $9,418 $21,491 N/A
Total Facilities:$3,647,615 $3,806,615 $3,914,963 $4,900,418 25.2%
Total Administrative Services:$11,023,025 $11,897,108 $12,537,670 $15,148,003 20.8%
Total Expenditures:$11,023,025 $11,897,108 $12,537,670 $15,148,003 20.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 126
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 2023
Establish contract with HRD, Inc to complete a new Comprehensive Plan & Zoning Code
Reintroduced routine rental housing inspections
Reduced permit entry times from 4 - 6 weeks to 3 days
Reduced plan review times from 3 weeks to 5 - 10 business days
implemented Mental Health Support services (funding agency providing case management, human services
funding, local taxes)
Supported historic entitlement projects, D65 5th Ward school and Ryan Stadium
Launch of the One stop shop (“Green Homes Evanston”) for resilient rehabilitation of housing
ARPA funded projects: 335 workers assisted through Child Care Premium Pay, approx. 15 small/medium landlords
provided assistance, Welcoming Center opened, capital projects included Living Room, Family Focus rehabilitation,
YMCA Mens Residence rehabilitation
Improved tracking , compliance, and reporting for all ARPA funded activities
Financed capital improvements: alley and sidewalk improvements, Butler/Twiggs park electri cation
HOME-ARP Allocation Plan approved to nance a non-congregate shelter and tenant-based rental assistance
City of Evanston | Budget Book 2024 Page 127
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Process Building Permits
# of Building Permits Processed Output 3,626 4,021 3,750 4,125
# of Inspections Output 5,657 5,679 6,700 7,370
Activity: Complete rental inspections
# of initial rental inspections Output 67 112 550 650
# of complaint inspections Output 221 218 430 500
Activity: Increase awareness and use of landlord and tenant services
# of webinars offered and views on recordings Output 0 5 1 6
# of cases handled by MTO/LCBH Output 409 382 400 450
Activity: Expand affordable housing
# of affordable housing units nanced Output 61 0 0 92
# of affordable units rented/recerti ed Output x x 73 72
# of affordable housing units rehabbed Output 5 4 30 35
# of households receiving TBRA/rent assistance Output 97 122 37 32
# of Inclusionary Housing units added Output x x 10 31
Activity: Ensure equitable access to social services
# of people receiving case management Output x 550 500 500
# of people receiving safety net services Output x 2,300 5,780 5,000
# of people receiving support /mental health
services Output x x 50 100
Activity: Funded programs and projects management
# of HUD funded & Human Services funded
projects & programs managed Output 66 61 49 62
# of ARPA funded projects and programs managed Output x 21 25 30
Issues Af fecting 2024 Budget
The Community Development Department will continue to improve permit and inspection services with the
addition of new staff and an upgraded permit software.
The Community Development Department will lead the development of a new Comprehensive Plan and zoning
code to guide land use decisions for the future.
The Community Development Department will continue administration of the American Rescue Plan Act (ARPA)
funding.
The Community Development Department will audit existing processes related to rental registration, investigation,
inspections and tracking of vacant buildings to ensure they have a minimal impact on the safety of our residents
and neighborhoods.
The Community Development Department will continue to manage CDBG, HOME and ESG as well as develop the
2025-2029 Consolidated Plan and the Assessment of Fair Housing, despite diminishing funding levels. In addition,
the department will also manage CDBG-CV and HOME-ARP.
The Community Development Department will pursue housing policy to address City Council affordable housing
goals.
City of Evanston | Budget Book 2024 Page 128
Upcoming Initiatives
Implement Updated Permit Software (continuous).
Initiate New Comprehensive Plan & Zoning Code process
Implement programs and projects under the American Rescue Plan Act (ARPA)
Fund a non-congregate shelter and implement tenant-based rental assistance with HOME-ARP
Implement rental housing inspection and registration/licensing programs for standard rental leases, vacation
rentals, and shared housing providers
Monitor and inspect vacant and dangerous buildings to mitigate impact on neighborhoods
Enhance communication with housing providers and property managers.
Implement landlord tenant and inclusionary housing waitlist programs.
Continue and re ne the funding process to address inequities in access to social services, including providing
mental health support services to clients in case management programs
Assess and amend the Inclusionary Housing Ordinance to increase its effectiveness
Update the Residential Tenant Landlord Ordinance, including consideration of Just Cause
Complete the federally required Assessment of Fair Housing and 2025-2029 Consolidated Plan
Fund capital improvement projects: alley paving, sidewalk and park improvements, non-pro t facilities
improvements
Update the website and marketing materials to improve customer service, outreach, and accessibility for Housing
and Community Development related programs
Affordable housing projects using City-owned properties: 1811 Church, 504 South Boulevard
Expand tools to address the housing needs of low-, moderate-, and middle-income residents.
Revenues Summary
4 ,877,100 $0
(0.00% vs. prior year)
Community Development Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2M
4M
6M
8M
City of Evanston | Budget Book 2024 Page 129
Expenditures Summary
4 ,687,076 $503,655
(12.04% vs. prior year)
Community Development Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
City of Evanston | Budget Book 2024 Page 130
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (86.6%)Salary and Benefits (86.6%) Salary and Benefits (86.6%)
Services and Supplies (12.9%)Services and Supplies (12.9%) Services and Supplies (12.9%)
Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%)
Expense Objects
Salary and Bene ts $2,919,694 $2,603,708 $3,286,364 $4,057,086 23.5%
Services and Supplies $300,458 $379,417 $866,557 $604,490 -30.2%
Miscellaneous $20,794 $9,067 $25,500 $25,500 0%
Community Sponsored
Organizations $66,907 N/A
Insurance and Other
Chargebacks $33,153 $69,037 $0 $0 0%
Contingencies $0 $5,000 N/A
Total Expense Objects:$3,341,006 $3,061,228 $4,183,421 $4,687,076 12%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 131
Revenue Detail
Budgeted Revenue by Division
Building Inspection Services (91%)Building Inspection Services (91%) Building Inspection Services (91%)
Property Standards (7.4%)Property Standards (7.4%) Property Standards (7.4%)
Planning & Zoning (1.6%)Planning & Zoning (1.6%) Planning & Zoning (1.6%)
Revenue
Community Development
Planning & Zoning
HISTORIC
PRESERVATION REVIEWS 100.21.2105.53666 $34,395 $14,270 $30,000 $30,000 0%
ZONING FEES 100.21.2105.53695 $24,210 $25,885 $50,000 $50,000 0%
STATE, COUNTY AND
OTHER GRANTS 100.21.2105.55146 $1,068 N/A
Total Planning & Zoning:$59,673 $40,155 $80,000 $80,000 0%
Property Standards
ROOMING HOUSE
LICENSES 100.21.2115.52035 $4,180 $2,300 N/A
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $252,742 $296,032 $360,000 $360,000 0%
IL VACANT PROPERTY
GRANT 100.21.2115.55256 $2,750 $3,710 N/A
Total Property Standards:$259,672 $302,042 $360,000 $360,000 0%
Building Code Compliance
COMMERCIAL DRIVE
PERMITS 100.21.2125.52125 $0 $1,800 N/A
Total Building Code
Compliance:$0 $1,800 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 132
Building Inspection
Services
BUSINESS REGISTRATION
FEE 100.21.2126.52015 $21,589 $4,668 N/A
CONTRACTORS'
LICENSES 100.21.2126.52030 $140,425 $174,275 $170,000 $170,000 0%
BUILDING PERMITS 100.21.2126.52080 $5,512,307 $7,000,238 $4,225,100 $4,225,100 0%
ELEVATOR PERMITS 100.21.2126.52115 $12,054 $33,782 $42,000 $42,000 0%
Total Building Inspection
Services:$5,686,375 $7,212,963 $4,437,100 $4,437,100 0%
Emergency Solutions
Grant
HUD EMERG SHELTER
GRANTS 100.21.2128.55275 $159,071 N/A
Total Emergency Solutions
Grant:$159,071 N/A
Total Community
Development:$6,164,791 $7,556,960 $4,877,100 $4,877,100 0%
Total Revenue:$6,164,791 $7,556,960 $4,877,100 $4,877,100 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 133
Expenditures Detail
Budgeted Expenditures by Division
Building Inspection Services (44.6%)Building Inspection Services (44.6%) Building Inspection Services (44.6%)
Planning & Zoning (28.3%)Planning & Zoning (28.3%) Planning & Zoning (28.3%)
Property Standards (12%)Property Standards (12%) Property Standards (12%)
Community Development Admin (10.7%)Community Development Admin (10.7%) Community Development Admin (10.7%)
Housing & Grants (4.4%)Housing & Grants (4.4%) Housing & Grants (4.4%)
Expenditures
Community Development
Community Development Admin
REGULAR PAY 100.21.2101.61010 $233,224 $148,584 $307,823 $377,294 22.6%
OVERTIME PAY 100.21.2101.61110 $0 $384 N/A
TERMINATION PAYOUTS 100.21.2101.61415 $0 $14,764 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.21.2101.61430 $4,740 N/A
HEALTH INSURANCE 100.21.2101.61510 $44,878 $23,128 $48,591 $57,837 19%
VISION INSURANCE 100.21.2101.61513 $57 $51 $70 $38 -45.7%
LIFE INSURANCE 100.21.2101.61615 $283 $193 $195 $239 22.7%
AUTO ALLOWANCE 100.21.2101.61625 $2,801 $1,868 $3,424 $3,735 9.1%
CELL PHONE ALLOWANCE 100.21.2101.61626 $168 $112 $900 N/A
IMRF 100.21.2101.61710 $19,560 $7,525 $10,189 $10,980 7.8%
SOCIAL SECURITY 100.21.2101.61725 $13,346 $11,226 $17,456 $20,858 19.5%
MEDICARE 100.21.2101.61730 $3,283 $2,625 $4,513 $5,539 22.7%
SEASONAL EMPLOYEES 100.21.2101.61060 $0 $23,262 N/A
CONSULTING SERVICES 100.21.2101.62185 $0 $8,220 $12,000 $12,000 0%
ADVERTISING 100.21.2101.62205 $16 N/A
PRINTING 100.21.2101.62210 $0 $312 $200 $200 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 134
POSTAGE CHARGEBACKS 100.21.2101.62275 $28 N/A
TRAINING & TRAVEL 100.21.2101.62295 $549 $1,006 $4,000 $4,000 0%
MEMBERSHIP DUES 100.21.2101.62360 $1,618 $50 $1,000 $1,000 0%
FOOD 100.21.2101.65025 $151 $262 $1,000 $1,000 0%
OFFICE SUPPLIES 100.21.2101.65095 $1,223 $2,341 $5,000 $7,500 50%
FITNESS INCENTIVE 100.21.2101.65141 $90 N/A
OTHER CHARGES-CHARGEBACK 100.21.2101.62740 $10,063 $57,476 N/A
CONTINGENCIES 100.21.2101.68205 $0 $5,000 N/A
Total Community Development
Admin:$335,988 $303,478 $420,461 $503,120 19.7%
Planning & Zoning
REGULAR PAY 100.21.2105.61010 $557,256 $648,129 $698,304 $957,126 37.1%
OVERTIME PAY 100.21.2105.61110 $6,990 $17,208 $60,000 $60,000 0%
ANNUAL SICK LEAVE PAYOUT 100.21.2105.61420 $685 $0 N/A
HEALTH INSURANCE 100.21.2105.61510 $88,670 $95,005 $110,468 $160,521 45.3%
VISION INSURANCE 100.21.2105.61513 $63 $122 $172 $150 -12.7%
LIFE INSURANCE 100.21.2105.61615 $254 $346 $398 $267 -32.9%
CELL PHONE ALLOWANCE 100.21.2105.61626 $0 $300 $3,500 N/A
IMRF 100.21.2105.61710 $46,244 $30,410 $23,088 $27,833 20.6%
SOCIAL SECURITY 100.21.2105.61725 $33,818 $39,225 $43,295 $59,440 37.3%
MEDICARE 100.21.2105.61730 $7,909 $9,174 $10,126 $13,901 37.3%
SEASONAL EMPLOYEES 100.21.2105.61060 $0 $0 $6,000 $6,000 0%
ADVERTISING 100.21.2105.62205 $3,395 $2,156 $2,500 $5,000 100%
PRINTING 100.21.2105.62210 $1,641 $1,243 $1,000 $2,500 150%
TRAINING & TRAVEL 100.21.2105.62295 $3,513 $706 $4,000 $4,000 0%
MEMBERSHIP DUES 100.21.2105.62360 $0 $650 $2,000 $2,000 0%
COPY MACHINE CHARGES 100.21.2105.62380 $368 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.21.2105.62509 -$1,000 -$2,180 $25,000 N/A
BANK SERVICE CHARGES 100.21.2105.62705 $415 $360 N/A
BOOKS, PUBLICATIONS, MAPS 100.21.2105.65010 $0 $0 $525 $525 0%
FOOD 100.21.2105.65025 $0 $250 N/A
OFFICE SUPPLIES 100.21.2105.65095 $1,360 $398 $500 N/A
Total Planning & Zoning:$751,581 $843,253 $961,876 $1,328,513 38.1%
Property Standards
REGULAR PAY 100.21.2115.61010 $463,775 $456,428 $530,340 $299,289 -43.6%
OVERTIME PAY 100.21.2115.61110 $3,634 $4,980 $7,000 $15,000 114.3%
TERMINATION PAYOUTS 100.21.2115.61415 $0 $24,299 N/A
HEALTH INSURANCE 100.21.2115.61510 $81,438 $84,043 $99,016 $145,920 47.4%
VISION INSURANCE 100.21.2115.61513 $229 $232 $207 $226 9.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 135
LIFE INSURANCE 100.21.2115.61615 $159 $183 $156 $166 6.4%
CELL PHONE ALLOWANCE 100.21.2115.61626 $1,200 $1,361 N/A
SHOE ALLOWANCE 100.21.2115.61630 $695 $720 $720 $360 -50%
IMRF 100.21.2115.61710 $38,065 $21,921 $17,555 $17,440 -0.7%
SOCIAL SECURITY 100.21.2115.61725 $27,825 $29,051 $32,927 $37,180 12.9%
MEDICARE 100.21.2115.61730 $6,507 $6,794 $7,701 $8,696 12.9%
PRINTING 100.21.2115.62210 $0 $909 N/A
TRAINING & TRAVEL 100.21.2115.62295 $1,253 $750 $3,350 $4,500 34.3%
POSTAGE 100.21.2115.62315 $39 $167 $3,350 N/A
COURT COST/LITIGATION 100.21.2115.62345 $0 $1,500 N/A
MEMBERSHIP DUES 100.21.2115.62360 $1,405 $176 $240 N/A
TELECOMMUNICATIONS -
WIRELESS 100.21.2115.64540 $2,440 $3,112 N/A
BOOKS, PUBLICATIONS, MAPS 100.21.2115.65010 $109 $0 $350 $1,800 414.3%
CLOTHING 100.21.2115.65020 $896 $761 $1,000 $1,200 20%
FOOD 100.21.2115.65025 $0 $185 $500 N/A
MINOR EQUIPMENT & TOOLS 100.21.2115.65085 $0 $425 $500 $750 50%
IL VACANT PROPERTY EXP 100.21.2115.62469 $8,690 N/A
PROPERTY CLEAN UP EXPENSE 100.21.2115.62493 $12,053 $8,947 $25,000 $25,000 0%
Total Property Standards:$650,410 $645,446 $727,322 $561,617 -22.8%
Housing & Grants
REGULAR PAY 100.21.2124.61010 $151,892 N/A
HEALTH INSURANCE 100.21.2124.61510 $37,726 N/A
IMRF 100.21.2124.61710 $4,420 N/A
SOCIAL SECURITY 100.21.2124.61725 $9,417 N/A
MEDICARE 100.21.2124.61730 $2,202 N/A
Total Housing & Grants:$205,657 N/A
Building Inspection Services
REGULAR PAY 100.21.2126.61010 $894,445 $705,922 $970,499 $1,211,483 24.8%
OVERTIME PAY 100.21.2126.61110 $19,927 $9,382 $10,000 $50,000 400%
TERMINATION PAYOUTS 100.21.2126.61415 $14,346 $4,601 N/A
ANNUAL SICK LEAVE PAYOUT 100.21.2126.61420 $1,843 $1,403 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.21.2126.61430 $10,221 N/A
HEALTH INSURANCE 100.21.2126.61510 $134,781 $104,370 $163,609 $176,540 7.9%
VISION INSURANCE 100.21.2126.61513 $196 $182 $167 $183 9.6%
LIFE INSURANCE 100.21.2126.61615 $454 $412 $377 $298 -21%
CELL PHONE ALLOWANCE 100.21.2126.61626 $2,325 $2,391 $825 N/A
SHOE ALLOWANCE 100.21.2126.61630 $1,235 $670 $670 $515 -23.1%
IMRF 100.21.2126.61710 $77,476 $33,153 $32,123 $35,255 9.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 136
SOCIAL SECURITY 100.21.2126.61725 $60,532 $49,300 $60,265 $75,145 24.7%
MEDICARE 100.21.2126.61730 $14,157 $11,530 $14,095 $17,575 24.7%
SEASONAL EMPLOYEES 100.21.2126.61060 $56,588 $99,641 $60,000 $80,000 33.3%
CONSTRUCTION ENGINEERING
SERVICES 100.21.2126.62150 $0 $0 $3,000 $3,000 0%
GRAFFITI REMOVAL SERVICES 100.21.2126.62190 $4,129 N/A
ADVERTISING 100.21.2126.62205 $0 $17 $325 $325 0%
PRINTING 100.21.2126.62210 $354 $155 $1,000 $1,000 0%
SOFTWARE MAINTENANCE 100.21.2126.62236 $116,505 $71,130 $678,807 $218,000 -67.9%
OTHER EQMT MAINTENANCE 100.21.2126.62245 $0 $13 $1,000 $1,000 0%
TRAINING & TRAVEL 100.21.2126.62295 $1,071 $4,452 $7,400 $7,400 0%
POSTAGE 100.21.2126.62315 $98 $0 N/A
COURT COST/LITIGATION 100.21.2126.62345 $0 $0 $400 $400 0%
MEMBERSHIP DUES 100.21.2126.62360 $297 $395 $1,000 $1,000 0%
ELEVATOR CONTRACT COSTS 100.21.2126.62425 $2,100 $1,900 $4,500 $4,500 0%
PLUMB, ELEC, PLAN REVEIW
SERV 100.21.2126.62464 $91,511 $132,487 $50,000 $190,000 280%
DIGITAL ARCHIVING 100.21.2126.62645 $0 $12,727 $10,000 $10,000 0%
BANK SERVICE CHARGES 100.21.2126.62705 $5,580 N/A
TELECOMMUNICATIONS -
WIRELESS 100.21.2126.64540 $661 $1,472 N/A
BOOKS, PUBLICATIONS, MAPS 100.21.2126.65010 $1,900 $7,348 $650 $1,000 53.8%
CLOTHING 100.21.2126.65020 $96 $1,066 $1,500 $2,000 33.3%
MATER. TO MAINT. IMP.100.21.2126.65055 $0 $0 $350 $350 0%
MINOR EQUIPMENT & TOOLS 100.21.2126.65085 $151 $1,077 $700 $700 0%
OFFICE SUPPLIES 100.21.2126.65095 $0 $264 N/A
OTHER PROGRAM COSTS 100.21.2126.62490 $51 $0 $500 $500 0%
MISCELLANEOUS 100.21.2126.62770 $0 $30 N/A
OTHER CHARGES-CHARGEBACK 100.21.2126.62740 $15,759 $11,561 N/A
Total Building Inspection Services:$1,528,789 $1,269,051 $2,073,762 $2,088,169 0.7%
Emergency Solutions Grant
CONNECTIONS FOR THE
HOMELESS 100.21.2128.67110 $66,907 N/A
OTHER CHARGES-CHARGEBACK 100.21.2128.62740 $7,331 N/A
Total Emergency Solutions Grant:$74,238 $0 $0 $0 0%
Total Community Development:$3,341,006 $3,061,228 $4,183,421 $4,687,076 12%
Total Expenditures:$3,341,006 $3,061,228 $4,183,421 $4,687,076 12%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 137
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 2023
Newly created Community Relations Unit to expand community outreach and engagement emphasizing the
priorities of the residents:
Strategic Planning
Community Police Academy
Transparency HUB
Mobile App
Social Media Engagement
Recruiting
Stakeholder Connection
School Resource Of cers
Successful labor agreements with three unions represented in the Department; Reducing the wage disparity
between the Evanston Police Department and police departments in surrounding communities.
Implementation of the EPD Mobile App to enhance transparency.
Final implementation of Next-Generation 911 service.
Upgrade of public safety radio infrastructure including expanded coverage at the Lakefront.
Implementation of the Pace Scheduling System.
Five Evanston Police Of cers received the Illinois State Police‘s Medal of Honor.
In conjunction with community leaders, coordinated a Gun Buyback Event on August 23, resulting in the surrender of
73 weapons.
City of Evanston | Budget Book 2024 Page 138
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Evanston Crime Data
Crimes - NIBRS Group A Effectiveness 3,311 4,138 4,000 4,000
Crimes - NIBRS Group B Effectiveness 93 150 150 200
Activity: Service to the Community
Total Calls for Service (911)Ef ciency 89,801 86,647 88,400 89,000
Written Reports Output 10,902 10,936 11,800 11,500
Activity: Statute Enforcement
Arrests (Felony and Misdemeanor)Effectiveness 689 700 700 900
Citations Issued (Traf c & City
Ordinance) Effectiveness 5,035 4,700 5,000 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
Issues Af fecting 2024 Budget
Nation-wide shortage of quali ed police of cers and civilian personnel.
The increasing number of training mandates required by the State of Illinois.
Deteriorating condition of the Police Department Building and City infrastructure.
Salary compression between leadership positions and union staff.
Recruitment and hiring of Evanston police of cers by surrounding communities.
Upcoming Initiatives
Fill vacant positions with competent, quali ed personnel as quickly as possible.
Research and evaluate Tyler ’s Enterprise Public Safety system.
Development and implementation of a new 911 Continuity of Operations Center during system failure in case of
needed backup.
Review and implementation of new performance evaluations.
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 2024 Page 139
Revenues Summary
1,328,500 $183,500
(16.03% vs. prior year)
Revenue to the Police Department show 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
0
2.5M
5M
7.5M
10M
12.5M
15M
Expenditures Summary
35,221,511 $6,007,414
(20.56% vs. prior year)
City of Evanston | Budget Book 2024 Page 140
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
0
10M
20M
30M
40M
50M
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (90.2%)Salary and Benefits (90.2%) Salary and Benefits (90.2%)
Services and Supplies (4.9%)Services and Supplies (4.9%) Services and Supplies (4.9%)
Interfund Transfers (3.1%)Interfund Transfers (3.1%) Interfund Transfers (3.1%)
Insurance and Other Chargebacks (1.1%)Insurance and Other Chargebacks (1.1%) Insurance and Other Chargebacks (1.1%)
Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%)
Capital Outlay (0.3%)Capital Outlay (0.3%) Capital Outlay (0.3%)
Expense Objects
Salary and Bene ts $25,506,847 $23,577,990 $26,449,525 $31,757,533 20.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 141
Services and Supplies $1,264,712 $1,598,807 $1,229,072 $1,714,445 39.5%
Miscellaneous $138,134 $159,391 $155,500 $166,033 6.8%
Capital Outlay $0 $27,105 $120,000 $120,000 0%
Interfund Transfers $870,000 $670,000 $890,000 $1,085,000 21.9%
Insurance and Other
Chargebacks $11,851,795 $431,402 $367,500 $378,500 3%
Contingencies $3,233 $290 $2,500 N/A
Total Expense Objects:$39,634,721 $26,464,985 $29,214,097 $35,221,511 20.6%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Revenues Detail
Budgeted Revenue by Division
Police Administration (74.8%)Police Administration (74.8%) Police Administration (74.8%)
Traffic Bureau (12.8%)Traffic Bureau (12.8%) Traffic Bureau (12.8%)
School Liaison (7.5%)School Liaison (7.5%) School Liaison (7.5%)
Neighborhood Enforcement Team (3%)Neighborhood Enforcement Team (3%) Neighborhood Enforcement Team (3%)
Police Records (1.9%)Police Records (1.9%) Police Records (1.9%)
Revenue
Police
Police Administration
PENSION PROPERTY TAX 100.22.2205.51017 $11,282,107 -$105,316 N/A
CANNABIS USE TAX 100.22.2205.51599 $115,778 $127,755 $100,000 N/A
PENSION PPRT 100.22.2205.51606 $325,000 N/A
ALARM PANEL FRANCHISE
FEE 100.22.2205.52170 $0 $4,000 N/A
BEV SNACK VENDING
MACHINE 100.22.2205.53200 $702 $733 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 142
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 $176,964 $477,299 $500,000 $500,000 0%
POLICE CTA DETAIL 100.22.2205.52541 $266,021 $216,674 $357,000 $357,000 0%
POLICE TRAINING 100.22.2205.55270 $154 $5,000 N/A
POLICE EQUIPMENT
REIMBURSEMENT 100.22.2205.52546 $16,253 $4,923 $20,000 $20,000 0%
MISCELLANEOUS REVENUE 100.22.2205.56045 $5,744 $7,908 $15,000 $15,000 0%
SALE OF SURPLUS
PROPERTY 100.22.2205.56065 $0 $1,576 $1,500 $1,500 0%
Total Police Administration:$12,188,723 $731,553 $902,500 $993,500 10.1%
Social Services Bureau
STATE, COUNTY AND OTHER
GRANTS 100.22.2225.55146 $0 $41 N/A
Total Social Services Bureau:$0 $41 N/A
Juvenile Bureau
STATE, COUNTY AND OTHER
GRANTS 100.22.2230.55146 $6,250 $3,540 N/A
Total Juvenile Bureau:$6,250 $3,540 N/A
School Liaison
REIMBURSEMENTS 100.22.2235.53632 $0 $100,000 N/A
Total School Liaison:$0 $100,000 N/A
Police Records
POLICE REPORT FEES 100.22.2240.53685 $21,709 $22,115 $25,000 $25,000 0%
Total Police Records:$21,709 $22,115 $25,000 $25,000 0%
Of ce Of Administration
STATE, COUNTY AND OTHER
GRANTS 100.22.2260.55146 $3,465 $2,615 N/A
Total Of ce Of Administration:$3,465 $2,615 $0 $0 0%
Neighborhood Enforcement
Team
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 $21,114 $11,491 N/A
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $64,086 $42,954 $20,000 $20,000 0%
eSHARE REVENUE 100.22.2265.55051 $122,360 N/A
NARCOTICS ENFORCEMENT
REVENUE 100.22.2265.52547 $13,317 $29,797 $20,000 $20,000 0%
Total Neighborhood
Enforcement Team:$98,517 $206,601 $40,000 $40,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 143
Traf c Bureau
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 $0 $0 $40,000 $40,000 0%
REGULAR FINES 100.22.2270.52510 $260,537 $116,259 $115,000 $115,000 0%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 $3,855 $0 $15,000 $15,000 0%
STATE, COUNTY AND OTHER
GRANTS 100.22.2270.55146 $96,084 $77,540 N/A
Total Traf c Bureau:$360,476 $193,799 $170,000 $170,000 0%
Animal Control
ANIMAL ORDINANCE
PENALTIES 100.22.2280.52525 $0 $7,500 N/A
REIMBURSEMENTS-SERVICES
AND SUPPLIES 100.22.2280.56067 $2,002 N/A
Total Animal Control:$2,002 $0 $7,500 $0 -100%
Total Police:$12,681,142 $1,160,263 $1,145,000 $1,328,500 16%
Total Revenue:$12,681,142 $1,160,263 $1,145,000 $1,328,500 16%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Expenditures Detail
Budgeted Expenditures by Division
Patrol Operations (43.4%)Patrol Operations (43.4%) Patrol Operations (43.4%)
Police Administration (13%)Police Administration (13%) Police Administration (13%)
Criminal Investigation (6%)Criminal Investigation (6%) Criminal Investigation (6%)
Neighborhood Enforcement Team (5.3%)Neighborhood Enforcement Team (5.3%) Neighborhood Enforcement Team (5.3%)
Community Policing (4.9%)Community Policing (4.9%) Community Policing (4.9%)
Communications (4.8%)Communications (4.8%) Communications (4.8%)
Service Desk (4.5%)Service Desk (4.5%) Service Desk (4.5%)
Traffic Bureau (3.2%)Traffic Bureau (3.2%) Traffic Bureau (3.2%)
Office Of Administration (2.9%)Office Of Administration (2.9%) Office Of Administration (2.9%)
Juvenile Bureau (2.7%)Juvenile Bureau (2.7%) Juvenile Bureau (2.7%)
311 Center (2.1%)311 Center (2.1%) 311 Center (2.1%)
School Liaison (1.8%)School Liaison (1.8%) School Liaison (1.8%)
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%)
Property Bureau (0.9%)Property Bureau (0.9%) Property Bureau (0.9%)
City of Evanston | Budget Book 2024 Page 144
Expenditures
Police
Police Administration
REGULAR PAY 100.22.2205.61010 $181,893 $286,956 $415,847 $345,174 -17%
OVERTIME PAY 100.22.2205.61110 $0 $4,426 N/A
SPECIAL DETAIL OT 100.22.2205.61112 $0 $338,130 N/A
TERMINATION PAYOUTS 100.22.2205.61415 $189,371 $0 $716,393 $400,000 -44.2%
ANNUAL SICK LEAVE PAYOUT 100.22.2205.61420 $0 $0 $212,380 $212,380 0%
ANNUAL HOLIDAY PAYOUT 100.22.2205.61425 $0 $4,523 $228,030 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2205.61430 $0 $644,423 N/A
POLICE EDUCATION INCENTIVES 100.22.2205.61441 $0 $0 $288,000 $318,000 10.4%
HEALTH INSURANCE 100.22.2205.61510 $30,223 $22,817 $33,709 $44,846 33%
VISION INSURANCE 100.22.2205.61513 $76 $76 $70 $76 8.6%
LIFE INSURANCE 100.22.2205.61615 $225 $155 $104 $268 157.6%
CELL PHONE ALLOWANCE 100.22.2205.61626 $126 $504 N/A
IMRF 100.22.2205.61710 $6,968 $4,459 $2,773 $3,250 17.2%
SOCIAL SECURITY 100.22.2205.61725 $13,123 $17,104 $14,232 $16,888 18.7%
MEDICARE 100.22.2205.61730 $5,157 $4,143 $6,030 $5,013 -16.9%
ADVERTISING 100.22.2205.62205 $990 N/A
PRINTING 100.22.2205.62210 $3,352 $7,402 $3,000 N/A
MEDICAL/HOSPITAL SERVICES 100.22.2205.62270 $11,721 $0 $1,000 $1,000 0%
OTHER PROFESSIONAL
SERVICES 100.22.2205.62272 $28,093 $77,064 N/A
OVERNIGHT MAIL CHARGES 100.22.2205.62280 $538 $258 N/A
TRAINING & TRAVEL 100.22.2205.62295 $110 $0 N/A
MEMBERSHIP DUES 100.22.2205.62360 $24,821 $25,634 $116,388 $116,388 0%
RENTALS 100.22.2205.62375 $2,617 N/A
COPY MACHINE CHARGES 100.22.2205.62380 $884 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.22.2205.62509 $353,148 $461,765 $500,000 $614,112 22.8%
ELECTRICITY 100.22.2205.64005 $1,392 $2,627 N/A
NATURAL GAS 100.22.2205.64015 $10,027 $10,484 N/A
TELECOMMUNICATIONS -
WIRELESS 100.22.2205.64540 $2,044 $2,438 N/A
BOOKS, PUBLICATIONS, MAPS 100.22.2205.65010 $0 $0 $520 $520 0%
FOOD 100.22.2205.65025 $1,717 $2,751 N/A
MINOR EQUIPMENT & TOOLS 100.22.2205.65085 $537 $1,514 N/A
OFFICE SUPPLIES 100.22.2205.65095 $258 $222 N/A
OTHER COMMODITIES 100.22.2205.65125 $0 $1,351 $20,400 N/A
OTHER PROGRAM COSTS 100.22.2205.62490 $22,072 $10,608 $33,000 $43,533 31.9%
MISCELLANEOUS 100.22.2205.62770 $209 N/A
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 145
FITNESS INCENTIVE 100.22.2205.65141 $1,500 N/A
BAD DEBT EXPENSE 100.22.2205.66017 $25,000 N/A
FURNITURE & FIXTURES 100.22.2205.65625 $0 $3,860 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 100.22.2205.62305 $600,000 $600,000 $650,000 $845,000 30%
RENTAL OF AUTO
REPLACEMENT 100.22.2205.62309 $69,996 $70,000 $240,000 $240,000 0%
TRANSFER TO HUMAN SERVICES
FUND 100.22.2205.66132 $200,004 N/A
INTERDEPT TRANSFER
PENSIONS 100.22.2205.62675 $11,501,791 N/A
TRANSFER TO INSURANCE - RISK 100.22.2205.66030 $350,004 $350,000 $367,500 $378,500 3%
CONTINGENCIES 100.22.2205.68205 $3,233 $290 $2,500 N/A
Total Police Administration:$13,615,605 $2,000,544 $3,851,876 $4,568,004 18.6%
Patrol Operations
REGULAR PAY 100.22.2210.61010 $9,042,253 $8,790,687 $9,464,769 $12,389,952 30.9%
OVERTIME PAY 100.22.2210.61110 $92,585 $55,020 $242,095 $100,000 -58.7%
HIREBACK OT PAY 100.22.2210.61111 $622,415 $633,815 $735,203 $735,203 0%
SPECIAL DETAIL OT 100.22.2210.61112 $148,556 $198,635 $310,000 N/A
TERMINATION PAYOUTS 100.22.2210.61415 $378,880 $174,718 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2210.61420 $98,556 $77,700 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2210.61425 $26,406 $29,275 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2210.61430 $258,892 $286,812 N/A
POLICE EDUCATION INCENTIVES 100.22.2210.61441 $140,000 $132,000 N/A
HEALTH INSURANCE 100.22.2210.61510 $1,383,583 $1,243,162 $1,476,714 $1,665,347 12.8%
VISION INSURANCE 100.22.2210.61513 $1,212 $1,176 $1,167 $1,348 15.5%
LIFE INSURANCE 100.22.2210.61615 $11,819 $11,625 $10,289 $9,468 -8%
UNIFORM ALLOWANCE 100.22.2210.61635 $80,500 $75,500 $76,000 $101,250 33.2%
SOCIAL SECURITY 100.22.2210.61725 $2,604 N/A
MEDICARE 100.22.2210.61730 $150,675 $145,200 $138,342 $181,122 30.9%
AUTOMOTIVE EQMP MAINT 100.22.2210.62240 $13,501 N/A
MEMBERSHIP DUES 100.22.2210.62360 $50 N/A
CLOTHING 100.22.2210.65020 $40,638 $57,631 $33,000 N/A
FOOD 100.22.2210.65025 $2,120 $2,756 N/A
MINOR EQUIPMENT & TOOLS 100.22.2210.65085 $36,272 $38,424 $39,216 N/A
SAFETY EQUIPMENT 100.22.2210.65090 $20,438 $5,525 N/A
PHOTO/DRAFTING SUPPLIE 100.22.2210.65105 $0 $833 N/A
OTHER COMMODITIES 100.22.2210.65125 $4,981 $10,630 $8,998 N/A
OTHER PROGRAM COSTS 100.22.2210.62490 $43,516 $30,483 N/A
FITNESS INCENTIVE 100.22.2210.65141 $38,900 $36,200 $87,500 $87,500 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 146
WORKERS COMP TTD PYMTS
(NON SWORN)100.22.2210.66049 $0 $66,479 N/A
Total Patrol Operations:$12,625,851 $12,116,953 $12,624,126 $15,271,190 21%
Criminal Investigation
REGULAR PAY 100.22.2215.61010 $1,558,226 $1,483,207 $1,595,668 $1,729,161 8.4%
OVERTIME PAY 100.22.2215.61110 $8,495 $8,743 $23,875 $10,000 -58.1%
HIREBACK OT PAY 100.22.2215.61111 $65,025 $65,257 $5,426 $105,426 1,843%
SPECIAL DETAIL OT 100.22.2215.61112 $16,607 $15,550 $5,000 N/A
TERMINATION PAYOUTS 100.22.2215.61415 $149,250 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2215.61420 $17,190 $17,499 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2215.61425 $2,032 $2,092 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2215.61430 $7,665 $23,470 N/A
POLICE EDUCATION INCENTIVES 100.22.2215.61441 $28,000 $22,000 N/A
HEALTH INSURANCE 100.22.2215.61510 $207,451 $178,627 $221,843 $220,112 -0.8%
VISION INSURANCE 100.22.2215.61513 $112 $112 $102 $112 9.5%
LIFE INSURANCE 100.22.2215.61615 $2,043 $1,956 $1,733 $1,312 -24.3%
UNIFORM ALLOWANCE 100.22.2215.61635 $14,000 $12,000 $12,000 $13,750 14.6%
MEDICARE 100.22.2215.61730 $26,098 $23,003 $23,311 $25,273 8.4%
MEMBERSHIP DUES 100.22.2215.62360 $3,700 N/A
EXPENSE ALLOWANCE 100.22.2215.62370 $0 $2,200 N/A
BANK SERVICE CHARGES 100.22.2215.62705 $360 N/A
CLOTHING 100.22.2215.65020 $0 $400 N/A
OFFICE SUPPLIES 100.22.2215.65095 $342 N/A
PHOTO/DRAFTING SUPPLIE 100.22.2215.65105 $0 $2,500 N/A
OTHER COMMODITIES 100.22.2215.65125 $110 $0 N/A
OTHER PROGRAM COSTS 100.22.2215.62490 $425 $805 N/A
MISCELLANEOUS 100.22.2215.62770 $500 N/A
FITNESS INCENTIVE 100.22.2215.65141 $6,000 N/A
Total Criminal Investigation:$2,107,630 $1,860,320 $1,894,058 $2,105,146 11.1%
Social Services Bureau
EXPENSE ALLOWANCE 100.22.2225.62370 $45 N/A
Total Social Services Bureau:$45 N/A
Juvenile Bureau
REGULAR PAY 100.22.2230.61010 $645,230 $476,301 $638,837 $734,104 14.9%
OVERTIME PAY 100.22.2230.61110 $2,435 $1,230 $16,278 $6,278 -61.4%
HIREBACK OT PAY 100.22.2230.61111 $9,180 $22,250 $17,038 $17,038 0%
SPECIAL DETAIL OT 100.22.2230.61112 $5,924 $4,175 $8,330 N/A
TERMINATION PAYOUTS 100.22.2230.61415 $0 $69,389 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 147
ANNUAL SICK LEAVE PAYOUT 100.22.2230.61420 $11,141 $6,500 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2230.61430 $6,969 $3,391 N/A
POLICE EDUCATION INCENTIVES 100.22.2230.61441 $10,000 $8,000 N/A
HEALTH INSURANCE 100.22.2230.61510 $133,884 $92,411 $137,544 $172,940 25.7%
VISION INSURANCE 100.22.2230.61513 $112 $112 $102 $112 9.5%
LIFE INSURANCE 100.22.2230.61615 $841 $637 $508 $315 -38%
UNIFORM ALLOWANCE 100.22.2230.61635 $6,000 $5,000 $4,000 $3,750 -6.2%
MEDICARE 100.22.2230.61730 $9,184 $8,170 $9,321 $10,699 14.8%
OTHER PROGRAM COSTS 100.22.2230.62490 $600 $380 N/A
FITNESS INCENTIVE 100.22.2230.65141 $2,000 N/A
Total Juvenile Bureau:$841,499 $699,946 $831,959 $945,236 13.6%
School Liaison
REGULAR PAY 100.22.2235.61010 $426,643 $437,483 $429,398 $517,115 20.4%
OVERTIME PAY 100.22.2235.61110 $2,089 $910 $1,000 N/A
HIREBACK OT PAY 100.22.2235.61111 $28,451 $34,103 $10,000 N/A
SPECIAL DETAIL OT 100.22.2235.61112 $15,065 $18,150 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2235.61420 $1,758 $1,644 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2235.61430 $6,179 $1,381 N/A
POLICE EDUCATION INCENTIVES 100.22.2235.61441 $8,000 $8,000 N/A
HEALTH INSURANCE 100.22.2235.61510 $82,879 $78,988 $83,637 $88,960 6.4%
VISION INSURANCE 100.22.2235.61513 $223 $223 $205 $224 9.5%
LIFE INSURANCE 100.22.2235.61615 $556 $575 $508 $413 -18.7%
UNIFORM ALLOWANCE 100.22.2235.61635 $4,000 $4,000 $4,000 $5,000 25%
MEDICARE 100.22.2235.61730 $6,818 $6,712 $6,284 $7,571 20.5%
FITNESS INCENTIVE 100.22.2235.65141 $1,000 N/A
Total School Liaison:$582,660 $593,168 $524,031 $630,283 20.3%
Police Records
REGULAR PAY 100.22.2240.61010 $250,534 $252,688 $293,779 $349,472 19%
OVERTIME PAY 100.22.2240.61110 $2,080 $8,222 $10,000 N/A
TERMINATION PAYOUTS 100.22.2240.61415 $0 $327 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2240.61420 $1,634 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2240.61430 $3,587 N/A
HEALTH INSURANCE 100.22.2240.61510 $49,845 $46,851 $63,501 $76,515 20.5%
VISION INSURANCE 100.22.2240.61513 $150 $161 $137 $150 9.4%
LIFE INSURANCE 100.22.2240.61615 $178 $183 $168 $132 -21%
IMRF 100.22.2240.61710 $22,378 $12,151 $9,724 $10,171 4.6%
SOCIAL SECURITY 100.22.2240.61725 $15,507 $16,721 $18,214 $21,668 19%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 148
MEDICARE 100.22.2240.61730 $3,627 $3,911 $4,260 $5,068 19%
SEASONAL EMPLOYEES 100.22.2240.61060 $16,577 N/A
DATA PROCESSING SERVICES 100.22.2240.62335 $0 $378 N/A
DIGITAL ARCHIVING 100.22.2240.62645 $541 $570 N/A
PHOTO/DRAFTING SUPPLIE 100.22.2240.65105 $0 $1,500 N/A
MISCELLANEOUS 100.22.2240.62770 $1,516 $910 N/A
Total Police Records:$351,575 $359,271 $391,661 $473,176 20.8%
Communications
REGULAR PAY 100.22.2245.61010 $918,555 $1,143,446 $1,043,392 $1,254,204 20.2%
OVERTIME PAY 100.22.2245.61110 $97,772 $56,407 $4,341 $60,589 1,295.7%
HIREBACK OT PAY 100.22.2245.61111 $654 $1,210 $13,023 N/A
TERMINATION PAYOUTS 100.22.2245.61415 $4,386 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2245.61420 $5,555 $6,104 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2245.61430 $2,274 $11,518 N/A
EDUCATION PAY 100.22.2245.61440 $0 $2,000 N/A
POLICE EDUCATION INCENTIVES 100.22.2245.61441 $11,000 $8,000 N/A
HEALTH INSURANCE 100.22.2245.61510 $173,102 $154,227 $173,900 $184,356 6%
VISION INSURANCE 100.22.2245.61513 $309 $290 $274 $264 -3.7%
LIFE INSURANCE 100.22.2245.61615 $1,218 $1,233 $1,151 $1,009 -12.4%
UNIFORM ALLOWANCE 100.22.2245.61635 $8,500 $7,650 $9,350 $12,100 29.4%
IMRF 100.22.2245.61710 $82,929 $55,126 $34,536 $36,498 5.7%
SOCIAL SECURITY 100.22.2245.61725 $61,983 $73,437 $65,270 $78,511 20.3%
MEDICARE 100.22.2245.61730 $14,496 $17,175 $15,265 $18,362 20.3%
SEASONAL EMPLOYEES 100.22.2245.61060 -$589 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.22.2245.62509 $45,000 N/A
TELECOMMUNICATIONS -
WIRELESS 100.22.2245.64540 $39,038 $44,177 N/A
CLOTHING 100.22.2245.65020 $0 $400 N/A
FITNESS INCENTIVE 100.22.2245.65141 $1,000 N/A
Total Communications:$1,421,771 $1,582,411 $1,360,902 $1,690,893 24.2%
Service Desk
REGULAR PAY 100.22.2250.61010 $767,181 $777,683 $955,802 $1,142,062 19.5%
OVERTIME PAY 100.22.2250.61110 $63,091 $85,191 $6,633 $67,593 919%
HIREBACK OT PAY 100.22.2250.61111 $278 $884 $24,960 N/A
TERMINATION PAYOUTS 100.22.2250.61415 $1,757 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2250.61420 $2,744 $3,654 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2250.61430 $10,054 $13,049 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 149
POLICE EDUCATION INCENTIVES 100.22.2250.61441 $10,000 $10,000 N/A
HEALTH INSURANCE 100.22.2250.61510 $146,807 $137,356 $192,644 $230,568 19.7%
VISION INSURANCE 100.22.2250.61513 $211 $320 $311 $304 -2.2%
LIFE INSURANCE 100.22.2250.61615 $990 $1,038 $966 $792 -18%
UNIFORM ALLOWANCE 100.22.2250.61635 $7,650 $6,800 $7,650 $9,900 29.4%
IMRF 100.22.2250.61710 $67,504 $47,539 $31,637 $33,234 5%
SOCIAL SECURITY 100.22.2250.61725 $53,893 $55,256 $59,734 $71,422 19.6%
MEDICARE 100.22.2250.61730 $12,604 $12,923 $13,970 $16,704 19.6%
SEASONAL EMPLOYEES 100.22.2250.61060 $41,019 $24,978 N/A
ELEVATOR CONTRACT COSTS 100.22.2250.62425 $0 $3,112 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.22.2250.62509 $657 N/A
CLOTHING 100.22.2250.65020 $0 $2,400 N/A
FOOD 100.22.2250.65025 $0 $1,171 $5,050 N/A
OTHER COMMODITIES 100.22.2250.65125 $0 $245 $3,000 N/A
OTHER PROGRAM COSTS 100.22.2250.62490 $46 $0 N/A
FITNESS INCENTIVE 100.22.2250.65141 $2,500 N/A
FURNITURE & FIXTURES 100.22.2250.65625 $0 $3,966 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.22.2250.66049 $14,923 N/A
Total Service Desk:$1,186,487 $1,199,477 $1,307,869 $1,572,579 20.2%
311 Center
REGULAR PAY 100.22.2251.61010 $322,160 $359,902 $424,534 $520,629 22.6%
OVERTIME PAY 100.22.2251.61110 $28,192 $20,525 $22,875 N/A
TERMINATION PAYOUTS 100.22.2251.61415 $5,681 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2251.61420 $675 N/A
POLICE EDUCATION INCENTIVES 100.22.2251.61441 $4,000 $4,000 N/A
HEALTH INSURANCE 100.22.2251.61510 $84,697 $97,104 $124,047 $140,059 12.9%
VISION INSURANCE 100.22.2251.61513 $44 $38 $35 $76 118.6%
LIFE INSURANCE 100.22.2251.61615 $413 $452 $458 $428 -6.5%
UNIFORM ALLOWANCE 100.22.2251.61635 $4,250 $5,100 $6,800 $8,800 29.4%
IMRF 100.22.2251.61710 $28,312 $17,604 $14,052 $15,151 7.8%
SOCIAL SECURITY 100.22.2251.61725 $22,670 $23,235 $26,743 $32,825 22.7%
MEDICARE 100.22.2251.61730 $5,302 $5,434 $6,254 $7,677 22.7%
SEASONAL EMPLOYEES 100.22.2251.61060 $20,155 $5,457 N/A
TRAINING & TRAVEL 100.22.2251.62295 $694 N/A
TELECOMMUNICATIONS 100.22.2251.64505 $19,609 $5,876 N/A
FOOD 100.22.2251.65025 $0 $151 N/A
OTHER PROGRAM COSTS 100.22.2251.62490 $1,297 N/A
FITNESS INCENTIVE 100.22.2251.65141 $2,500 N/A
Total 311 Center:$545,484 $550,043 $602,922 $748,520 24.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 150
Of ce-Professional Standards
REGULAR PAY 100.22.2255.61010 $295,333 $325,008 $325,499 $404,624 24.3%
OVERTIME PAY 100.22.2255.61110 $239 $3,702 N/A
HIREBACK OT PAY 100.22.2255.61111 $10,912 $29,886 N/A
SPECIAL DETAIL OT 100.22.2255.61112 $0 $4,325 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2255.61420 $1,710 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2255.61425 $1,710 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2255.61430 $0 $36,247 N/A
POLICE EDUCATION INCENTIVES 100.22.2255.61441 $2,500 $2,500 N/A
HEALTH INSURANCE 100.22.2255.61510 $58,812 $58,194 $59,934 $69,404 15.8%
VISION INSURANCE 100.22.2255.61513 $76 $142 $136 $72 -46.9%
LIFE INSURANCE 100.22.2255.61615 $323 $345 $328 $268 -18.3%
UNIFORM ALLOWANCE 100.22.2255.61635 $1,000 $1,000 $1,000 $1,250 25%
IMRF 100.22.2255.61710 $4,805 $3,066 $1,971 $2,236 13.5%
SOCIAL SECURITY 100.22.2255.61725 $3,447 $3,883 $3,691 $4,765 29.1%
MEDICARE 100.22.2255.61730 $4,292 $5,667 $4,734 $5,885 24.3%
MISCELLANEOUS 100.22.2255.62770 $2,451 $6,614 N/A
FITNESS INCENTIVE 100.22.2255.65141 $1,700 N/A
Total Of ce-Professional
Standards:$384,189 $485,699 $397,292 $488,505 23%
Of ce Of Administration
REGULAR PAY 100.22.2260.61010 $374,182 $382,258 $370,845 $449,626 21.2%
OVERTIME PAY 100.22.2260.61110 $899 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2260.61430 $0 $12,065 N/A
HEALTH INSURANCE 100.22.2260.61510 $45,894 $44,024 $47,568 $50,893 7%
LIFE INSURANCE 100.22.2260.61615 $475 $496 $451 $372 -17.6%
CELL PHONE ALLOWANCE 100.22.2260.61626 $126 $504 N/A
IMRF 100.22.2260.61710 $17,626 $10,287 $7,051 $7,520 6.7%
SOCIAL SECURITY 100.22.2260.61725 $13,059 $13,471 $13,206 $16,051 21.5%
MEDICARE 100.22.2260.61730 $5,323 $5,603 $5,377 $6,527 21.4%
TRAINING & TRAVEL 100.22.2260.62295 $165,014 $118,181 $161,594 $220,000 36.1%
MEMBERSHIP DUES 100.22.2260.62360 $107,609 $108,105 N/A
CABLE - VIDEO 100.22.2260.64565 $942 $1,196 $1,500 N/A
BOOKS, PUBLICATIONS, MAPS 100.22.2260.65010 $129 N/A
CLOTHING 100.22.2260.65020 $0 $75,450 N/A
FOOD 100.22.2260.65025 $0 $10,550 N/A
MINOR EQUIPMENT & TOOLS 100.22.2260.65085 $4,119 $18,991 $30,000 $71,716 139.1%
SAFETY EQUIPMENT 100.22.2260.65090 $1,242 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 151
OFFICE SUPPLIES 100.22.2260.65095 $11,873 $14,237 $22,300 $22,300 0%
OTHER COMMODITIES 100.22.2260.65125 $318 $0 $69,876 N/A
IT COMPUTER HARDWARE 100.22.2260.65555 $15 N/A
PUBLIC SAFETY
EQUIPMENT/SUPPLIES 100.22.2260.65616 $23,257 $29,585 $35,833 $35,833 0%
OTHER PROGRAM COSTS 100.22.2260.62490 $11 $0 N/A
POLICE DUI EXPENSE 100.22.2260.65120 $3,797 $0 N/A
FITNESS INCENTIVE 100.22.2260.65141 $1,500 N/A
Total Of ce Of Administration:$775,655 $760,253 $694,225 $1,038,717 49.6%
Neighborhood Enforcement Team
REGULAR PAY 100.22.2265.61010 $1,334,985 $1,074,028 $1,337,579 $1,296,834 -3%
OVERTIME PAY 100.22.2265.61110 $10,763 $7,923 $13,267 $7,267 -45.2%
HIREBACK OT PAY 100.22.2265.61111 $107,546 $112,217 $90,158 $162,253 80%
SPECIAL DETAIL OT 100.22.2265.61112 $29,889 $28,325 $12,000 N/A
TERMINATION PAYOUTS 100.22.2265.61415 $75,629 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2265.61420 $19,713 $15,526 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2265.61425 $3,822 $4,037 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2265.61430 $60,048 $84,344 N/A
POLICE EDUCATION INCENTIVES 100.22.2265.61441 $18,500 $10,500 N/A
HEALTH INSURANCE 100.22.2265.61510 $254,892 $181,677 $257,770 $210,350 -18.4%
LIFE INSURANCE 100.22.2265.61615 $1,759 $1,409 $1,260 $1,036 -17.8%
UNIFORM ALLOWANCE 100.22.2265.61635 $11,000 $8,000 $8,000 $10,000 25%
MEDICARE 100.22.2265.61730 $22,990 $18,519 $19,511 $18,950 -2.9%
NARCOTICS SEIZURE EXPENSE 100.22.2265.65123 $9,837 $32,037 $20,000 $20,000 0%
OTHER COMMODITIES 100.22.2265.65125 $0 $92 N/A
NARCOTICS ENFORCEMENT
EXPENSE 100.22.2265.65122 $16,672 $11,021 $20,000 $20,000 0%
FITNESS INCENTIVE 100.22.2265.65141 $4,700 N/A
eSHARE EXPENSE 100.22.2265.62861 $0 $14,777 $120,000 $120,000 0%
Total Neighborhood Enforcement
Team:$1,978,044 $1,609,133 $1,899,545 $1,866,690 -1.7%
Traf c Bureau
REGULAR PAY 100.22.2270.61010 $469,500 $224,307 $541,780 $764,216 41.1%
OVERTIME PAY 100.22.2270.61110 $4,316 $3,016 $9,225 $2,000 -78.3%
HIREBACK OT PAY 100.22.2270.61111 $95,796 $45,026 N/A
SPECIAL DETAIL OT 100.22.2270.61112 $14,402 $4,063 $2,800 N/A
TERMINATION PAYOUTS 100.22.2270.61415 $130,483 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2270.61420 $42,858 $5,755 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2270.61430 $38,980 $9,027 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 152
POLICE EDUCATION INCENTIVES 100.22.2270.61441 $4,000 $2,000 N/A
HEALTH INSURANCE 100.22.2270.61510 $80,338 $41,572 $114,037 $176,646 54.9%
VISION INSURANCE 100.22.2270.61513 $209 $118 $102 N/A
LIFE INSURANCE 100.22.2270.61615 $619 $300 $392 $208 -46.9%
UNIFORM ALLOWANCE 100.22.2270.61635 $5,000 $2,000 $3,000 $2,500 -16.7%
IMRF 100.22.2270.61710 $2,481 $4,794 N/A
SOCIAL SECURITY 100.22.2270.61725 $1,007 $0 $15,231 N/A
MEDICARE 100.22.2270.61730 $10,892 $4,078 $7,899 $9,897 25.3%
TOWING AND BOOTING
CONTRACTS 100.22.2270.62451 $97,892 $198,020 $120,000 N/A
CLOTHING 100.22.2270.65020 $986 $1,500 N/A
OTHER COMMODITIES 100.22.2270.65125 $456 $0 $8,400 N/A
OTHER PROGRAM COSTS 100.22.2270.62490 $1,321 $1,080 N/A
POLICE DUI EXPENSE 100.22.2270.65120 $985 $2,715 $15,000 $15,000 0%
FITNESS INCENTIVE 100.22.2270.65141 $500 N/A
Total Traf c Bureau:$1,002,520 $543,576 $704,135 $1,110,491 57.7%
Community Strategic Bureau
REGULAR PAY 100.22.2275.61010 $98,153 $101,002 $97,107 $121,309 24.9%
OVERTIME PAY 100.22.2275.61110 $2,776 $1,667 $3,256 $7,256 122.9%
HEALTH INSURANCE 100.22.2275.61510 $22,695 $21,756 $23,507 $25,151 7%
LIFE INSURANCE 100.22.2275.61615 $127 $131 $119 $99 -17.1%
IMRF 100.22.2275.61710 $8,297 $4,783 $3,214 $3,531 9.8%
SOCIAL SECURITY 100.22.2275.61725 $5,714 $5,814 $6,021 $7,522 24.9%
MEDICARE 100.22.2275.61730 $1,336 $1,360 $1,408 $1,760 25%
Total Community Strategic
Bureau:$139,098 $136,513 $134,633 $166,628 23.8%
Animal Control
REGULAR PAY 100.22.2280.61010 $44,536 $54,805 $66,757 $73,670 10.4%
OVERTIME PAY 100.22.2280.61110 $2,433 $1,659 $543 $543 0%
TERMINATION PAYOUTS 100.22.2280.61415 $345 N/A
HEALTH INSURANCE 100.22.2280.61510 $14,668 $5,706 $8,548 $25,151 194.2%
VISION INSURANCE 100.22.2280.61513 $85 N/A
LIFE INSURANCE 100.22.2280.61615 $33 $4 $6 N/A
SHOE ALLOWANCE 100.22.2280.61630 $180 N/A
IMRF 100.22.2280.61710 $3,997 $2,592 $2,210 $2,145 -2.9%
SOCIAL SECURITY 100.22.2280.61725 $2,790 $3,421 $4,139 $4,568 10.4%
MEDICARE 100.22.2280.61730 $652 $800 $968 $1,069 10.4%
BLDG MAINTENANCE SERVICES 100.22.2280.62225 $3,029 $629 $1,600 $1,600 0%
OTHER PROFESSIONAL
SERVICES 100.22.2280.62272 $107,513 $100,616 $100,000 $100,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 153
SERVICE AGREEMENTS/
CONTRACTS 100.22.2280.62509 $5,524 $0 $82,000 N/A
ELECTRICITY 100.22.2280.64005 $784 $2,491 N/A
NATURAL GAS 100.22.2280.64015 $3,232 $5,865 N/A
CLOTHING 100.22.2280.65020 $0 $500 N/A
FOOD 100.22.2280.65025 $0 $3,000 N/A
OTHER COMMODITIES 100.22.2280.65125 $0 $198 $2,000 N/A
Total Animal Control:$189,800 $178,786 $190,270 $290,746 52.8%
Community Policing
REGULAR PAY 100.22.2285.61010 $1,093,326 $990,998 $1,133,288 $1,374,145 21.3%
OVERTIME PAY 100.22.2285.61110 $7,075 $4,365 $1,193 $1,193 0%
HIREBACK OT PAY 100.22.2285.61111 $47,189 $72,214 $21,705 $71,705 230.4%
SPECIAL DETAIL OT 100.22.2285.61112 $7,587 $7,663 N/A
TERMINATION PAYOUTS 100.22.2285.61415 $81,703 $6,151 N/A
ANNUAL SICK LEAVE PAYOUT 100.22.2285.61420 $8,827 $9,445 N/A
ANNUAL HOLIDAY PAYOUT 100.22.2285.61425 $2,032 $2,092 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.22.2285.61430 $32,790 $87,560 N/A
POLICE EDUCATION INCENTIVES 100.22.2285.61441 $18,500 $14,500 N/A
HEALTH INSURANCE 100.22.2285.61510 $164,420 $154,560 $216,614 $251,657 16.2%
VISION INSURANCE 100.22.2285.61513 $0 $112 N/A
LIFE INSURANCE 100.22.2285.61615 $1,427 $1,298 $1,104 $901 -18.4%
UNIFORM ALLOWANCE 100.22.2285.61635 $10,000 $8,000 $7,000 $8,750 25%
MEDICARE 100.22.2285.61730 $18,007 $16,678 $16,534 $20,053 21.3%
OTHER EQMT MAINTENANCE 100.22.2285.62245 $466 $58 $2,700 N/A
CLOTHING 100.22.2285.65020 $0 $2,250 N/A
FOOD 100.22.2285.65025 $264 N/A
MINOR EQUIPMENT & TOOLS 100.22.2285.65085 $0 $2,500 N/A
OTHER PROGRAM COSTS 100.22.2285.62490 $4,432 $3,013 N/A
FITNESS INCENTIVE 100.22.2285.65141 $3,700 N/A
Total Community Policing:$1,498,043 $1,382,296 $1,404,889 $1,728,516 23%
Property Bureau
REGULAR PAY 100.22.2291.61010 $175,893 $178,923 $174,556 $243,806 39.7%
HEALTH INSURANCE 100.22.2291.61510 $31,475 $30,179 $32,608 $47,463 45.6%
LIFE INSURANCE 100.22.2291.61615 $175 $181 $164 $133 -18.7%
SHOE ALLOWANCE 100.22.2291.61630 $180 $180 $180 $180 0%
IMRF 100.22.2291.61710 $14,478 $8,330 $5,778 $7,095 22.8%
SOCIAL SECURITY 100.22.2291.61725 $10,533 $10,672 $10,834 $15,128 39.6%
MEDICARE 100.22.2291.61730 $2,463 $2,496 $2,534 $3,538 39.6%
MINOR EQUIPMENT & TOOLS 100.22.2291.65085 $150 $6,354 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 154
OTHER COMMODITIES 100.22.2291.65125 $14,799 $14,341 $26,000 N/A
MISCELLANEOUS 100.22.2291.62770 $683 $665 N/A
Total Property Bureau:$250,830 $252,321 $252,653 $317,343 25.6%
Building Management
REGULAR PAY 100.22.2295.61010 $69,370 $5,798 $60,525 $69,731 15.2%
TERMINATION PAYOUTS 100.22.2295.61415 $13,735 N/A
HEALTH INSURANCE 100.22.2295.61510 $23,235 $2,905 $15,291 $25,151 64.5%
LIFE INSURANCE 100.22.2295.61615 $44 $8 N/A
CELL PHONE ALLOWANCE 100.22.2295.61626 $360 $30 N/A
SHOE ALLOWANCE 100.22.2295.61630 $180 N/A
IMRF 100.22.2295.61710 $5,704 $435 $2,003 $2,029 1.3%
SOCIAL SECURITY 100.22.2295.61725 $4,041 $1,178 $3,753 $4,324 15.2%
MEDICARE 100.22.2295.61730 $945 $276 $878 $1,012 15.3%
BLDG MAINTENANCE SERVICES 100.22.2295.62225 $20,212 $103,486 $58,000 $100,000 72.4%
JANITORIAL SUPPLIES 100.22.2295.65040 $9,548 $9,557 $6,600 $6,600 0%
MINOR EQUIPMENT & TOOLS 100.22.2295.65085 $4,658 N/A
OTHER COMMODITIES 100.22.2295.65125 $4,297 $7,709 N/A
FURNITURE & FIXTURES 100.22.2295.65625 $4,502 N/A
Total Building Management:$137,936 $154,275 $147,050 $208,847 42%
Total Police:$39,634,721 $26,464,985 $29,214,097 $35,221,511 20.6%
Total Expenditures:$39,634,721 $26,464,985 $29,214,097 $35,221,511 20.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 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 2023
Successful transition of lifeguards to the Fire Department.
Air Packs to arrive late fall 2023.
Fuly staffed personnel to provide an additional ambulance for response to meet the growing needs of the
community.
Two, new Field Chief positions in spring 2023. The eld chiefs have already made vast improvements in their
specialized areas.
City of Evanston | Budget Book 2024 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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Increase number Community Engagement by 5%
Number of Community Events (hosted by Fire
and/or City)Output x 7 10 10
Number of Special Events (not City program, Fire
presence requested)Output x x 60 60
Station Tour Output x 13 18 20
School Visit/Fire Drill Output x 40 40 40
Smoke Detector Install Output x x 8 15
Special Event Presentation/Program Speaker Output x 7 20 20
Block Parties Output x 114 125 125
Activity: Increase our total annual training activities per employee by 5%
Total # of training activities Output 36,761 36,802 37,415 40,000
Average # of training activities per employee Output 360 346 334 350
Activity: Emergency Preparedness - Enhance/Increase outreach to community
CPR classes (estimated participants)Output 170 260 260 275
Everbridge Mass Noti cation (registered users)Output x x 38,000 40,000
Mass Shelter Facilities Output 1 0 7 8
As part of COVID-19 precautions at the time, the Fire Department did not facilitate this kind of programming
in 2021.
1
1
Issues Af fecting 2024 Budget
Urgent need to replace outdated ALS medical equipment.
Additional training due to new Collective Bargaining Agreement language approved by Council.
Updating the Station Toning/Alarm in the Fire Stations, which will help enhance the mental health of staff.
Upcoming Initiatives
Enhancing lifeguard protocols, using lessons learned after a successful rst season.
Contract with a vendor to better organize, update and review policies and procedures, General Orders, Standard
Operating Procedures, etc., ensuring up to date with local, State and Federal policies.
Equip all stations with security cameras to ensure the safety of the stations, employees, and equipment.
If approved in FY2024 Budget Process, replace, and update major medical equipment from Stryker Corporation
through ALS360.
If approved in FY2024 Budget Process, update the station toning/alarm system.
If approved in FY2024 Budget Process, increasing ambulance fee rates.
Revenues Summary
City of Evanston | Budget Book 2024 Page 157
6,120,000 $1,600,000(35.40% 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
0
2.5M
5M
7.5M
10M
12.5M
15M
City of Evanston | Budget Book 2024 Page 158
Expenditures Summary
22,110,663 $3,420,739
(18.30% 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
0
5M
10M
15M
20M
25M
30M
City of Evanston | Budget Book 2024 Page 159
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (83.1%)Salary and Benefits (83.1%) Salary and Benefits (83.1%)
Services and Supplies (6.5%)Services and Supplies (6.5%) Services and Supplies (6.5%)
Interfund Transfers (4.4%)Interfund Transfers (4.4%) Interfund Transfers (4.4%)
Insurance and Other Chargebacks (4.2%)Insurance and Other Chargebacks (4.2%) Insurance and Other Chargebacks (4.2%)
Miscellaneous (1.6%)Miscellaneous (1.6%) Miscellaneous (1.6%)
Capital Outlay (0.2%)Capital Outlay (0.2%) Capital Outlay (0.2%)
Expense Objects
Salary and Bene ts $14,424,597 $14,496,046 $15,669,966 $18,363,545 17.2%
Services and Supplies $541,339 $621,156 $1,164,178 $1,444,518 24.1%
Miscellaneous $61,054 $60,716 $106,280 $353,000 232.1%
Capital Outlay $62,723 $26,877 $50,000 $53,000 6%
Interfund Transfers $570,000 $570,000 $807,000 $977,100 21.1%
Insurance and Other
Chargebacks $10,584,596 $891,433 $892,500 $919,500 3%
Total Expense Objects:$26,244,310 $16,666,228 $18,689,924 $22,110,663 18.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 160
Revenue Detail
Budgeted Revenue by Division
Fire Suppression (93.1%)Fire Suppression (93.1%) Fire Suppression (93.1%)
Fire Mgt & Support (6.9%)Fire Mgt & Support (6.9%) Fire Mgt & Support (6.9%)
Revenue
Fire Mgmt & Support
Fire Mgt & Support
PENSION PROPERTY TAX 100.23.2305.51017 $9,479,402 -$88,928 N/A
PENSION PPRT 100.23.2305.51606 $280,000 N/A
FIRE COST RECOVERY CHARGE 100.23.2305.53655 $816 N/A
FIRE REPORT FEES 100.23.2305.53700 $45 N/A
FIRE BUILDING INSPECTIONS 100.23.2305.53705 -$30 N/A
ALARM REGISTRATION FEE 100.23.2305.53715 $0 -$519 N/A
POLICE & FIRE FALSE ALARM
FEES 100.23.2305.52540 $770 $60 N/A
MISCELLANEOUS REVENUE 100.23.2305.56045 $2,104 $635 $420,000 $420,000 0%
Total Fire Mgt & Support:$9,763,107 -$88,752 $420,000 $420,000 0%
Fire Prevention
FIRE PLAN REVIEW 100.23.2310.52135 $49,878 $10,599 N/A
FIRE BUILDING INSPECTIONS 100.23.2310.53705 $11,938 N/A
ALARM REGISTRATION FEE 100.23.2310.53715 $185,210 $276,260 N/A
Total Fire Prevention:$247,025 $286,859 $0 $0 0%
Fire Suppression
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 161
AMBULANCE SERVICE 100.23.2315.53675 $2,039,158 $2,577,967 $2,100,000 $3,200,000 52.4%
GEMT SERVICE REVENUE 100.23.2315.53676 $1,379,326 $3,359,575 $2,000,000 $2,500,000 25%
DONATIONS 100.23.2315.56011 $0 $99,595 N/A
REIMBURSEMENT FOR FIRE
DEPARTMENT SERVICES 100.23.2315.56069 $8,072 N/A
CITIZENS CPR CLASS FEES 100.23.2315.56157 $8,698 $13,515 N/A
PARKING PERMITS-RYAN FIELD 100.23.2315.56175 $896 N/A
Total Fire Suppression:$3,436,151 $6,050,653 $4,100,000 $5,700,000 39%
Emergency Preparedness
FEMA 100.23.2320.55265 $44,879 $36,505 N/A
Total Emergency Preparedness:$44,879 $36,505 N/A
Total Fire Mgmt & Support:$13,491,162 $6,285,265 $4,520,000 $6,120,000 35.4%
Total Revenue:$13,491,162 $6,285,265 $4,520,000 $6,120,000 35.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Expenditures Detail
Budgeted Expenditures by Division
Fire Suppression (91.2%)Fire Suppression (91.2%) Fire Suppression (91.2%)
Fire Mgt & Support (3.7%)Fire Mgt & Support (3.7%) Fire Mgt & Support (3.7%)
Beaches (2.8%)Beaches (2.8%) Beaches (2.8%)
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
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 162
Fire Mgmt & Support
Fire Mgt & Support
REGULAR PAY 100.23.2305.61010 $235,130 $430,959 $420,251 $509,766 21.3%
PERMANENT PART-TIME 100.23.2305.61050 $19,912 $44,755 $36,951 $42,932 16.2%
TERMINATION PAYOUTS 100.23.2305.61415 $42,595 N/A
ANNUAL SICK LEAVE PAYOUT 100.23.2305.61420 $19,819 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.23.2305.61430 $29,380 $0 N/A
HEALTH INSURANCE 100.23.2305.61510 $35,266 $55,478 $50,474 $53,400 5.8%
LIFE INSURANCE 100.23.2305.61615 $294 $569 $519 $425 -18.1%
CELL PHONE ALLOWANCE 100.23.2305.61626 $600 $900 $825 $900 9.1%
IMRF 100.23.2305.61710 $9,905 $6,130 $3,931 $4,137 5.2%
SOCIAL SECURITY 100.23.2305.61725 $7,571 $7,988 $7,363 $8,815 19.7%
MEDICARE 100.23.2305.61730 $4,733 $6,720 $6,642 $8,028 20.9%
EMPLOYMENT TESTING
SERVICES 100.23.2305.62160 $0 $200 N/A
PRINTING 100.23.2305.62210 $400 $1,707 $4,000 N/A
OFFICE EQUIPMENT MAINT 100.23.2305.62235 $660 N/A
MEDICAL/HOSPITAL SERVICES 100.23.2305.62270 $34,557 $45,611 $50,000 $50,000 0%
TRAINING & TRAVEL 100.23.2305.62295 $7,184 $9,403 $1,500 $3,500 133.3%
POSTAGE 100.23.2305.62315 $1,174 $4,733 $4,000 $500 -87.5%
DATA PROCESSING SERVICES 100.23.2305.62335 $3,991 $21,715 N/A
LAUNDRY/OTHER CLEANING 100.23.2305.62355 $550 $0 $500 $500 0%
MEMBERSHIP DUES 100.23.2305.62360 $6,921 $6,598 $7,500 $7,500 0%
COPY MACHINE CHARGES 100.23.2305.62380 $221 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.23.2305.62509 $0 $75,000 N/A
SECURITY ALARM CONTRACTS 100.23.2305.62518 $3,840 N/A
BANK SERVICE CHARGES 100.23.2305.62705 $300 N/A
NATURAL GAS 100.23.2305.64015 $38,798 $34,509 N/A
TELECOMMUNICATIONS 100.23.2305.64505 $657 N/A
TELECOMMUNICATIONS -
WIRELESS 100.23.2305.64540 $18,392 $20,542 N/A
BOOKS, PUBLICATIONS, MAPS 100.23.2305.65010 $1,682 $564 $900 $900 0%
CLOTHING 100.23.2305.65020 $71,784 $57,396 $10,000 $10,000 0%
FOOD 100.23.2305.65025 $4,843 $699 $1,500 $1,500 0%
JANITORIAL SUPPLIES 100.23.2305.65040 $217 $718 N/A
BLDG MAINTENANCE MATERIAL 100.23.2305.65050 $1,895 $0 $1,000 $1,000 0%
OFFICE/OTHER EQT MTN MATL 100.23.2305.65070 $1,069 $0 N/A
MEDICAL & LAB SUPPLIES 100.23.2305.65075 $2,874 N/A
MINOR EQUIPMENT & TOOLS 100.23.2305.65085 $714 $0 N/A
SAFETY EQUIPMENT 100.23.2305.65090 $380 $209 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 163
OFFICE SUPPLIES 100.23.2305.65095 $6,481 $5,365 $11,500 $11,500 0%
OTHER COMMODITIES 100.23.2305.65125 $12,950 $15,394 $20,342 $15,342 -24.6%
MISCELLANEOUS 100.23.2305.62770 $480 N/A
FURNITURE & FIXTURES 100.23.2305.65625 $1,654 $2,428 $3,000 N/A
INTERDEPT TRANSFER
PENSIONS 100.23.2305.62675 $9,670,474 N/A
Total Fire Mgt & Support:$10,300,047 $781,592 $635,698 $812,645 27.8%
Fire Prevention
REGULAR PAY 100.23.2310.61010 $519,603 $381,424 $371,602 $405,411 9.1%
OVERTIME PAY 100.23.2310.61110 $18,697 $23,905 $17,000 $19,000 11.8%
HIREBACK OT PAY 100.23.2310.61111 $394 N/A
TERMINATION PAYOUTS 100.23.2310.61415 $0 $10,000 N/A
ANNUAL SICK LEAVE PAYOUT 100.23.2310.61420 $17,210 $8,833 $10,000 $10,000 0%
ANNUAL HOLIDAY PAYOUT 100.23.2310.61425 $4,608 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.23.2310.61430 $2,678 $2,953 N/A
HEALTH INSURANCE 100.23.2310.61510 $76,270 $51,936 $56,116 $59,447 5.9%
LIFE INSURANCE 100.23.2310.61615 $441 $235 $212 $116 -45.3%
CELL PHONE ALLOWANCE 100.23.2310.61626 $300 N/A
IMRF 100.23.2310.61710 $8,685 $4,881 $3,584 $2,796 -22%
SOCIAL SECURITY 100.23.2310.61725 $6,361 $6,483 $6,713 $5,957 -11.3%
MEDICARE 100.23.2310.61730 $7,682 $5,930 $5,404 $5,894 9.1%
PRINTING 100.23.2310.62210 $0 $1,000 N/A
OTHER EQMT MAINTENANCE 100.23.2310.62245 $1,860 N/A
TRAINING & TRAVEL 100.23.2310.62295 $98 $625 $1,000 $1,000 0%
MEMBERSHIP DUES 100.23.2310.62360 $75 $0 $400 N/A
BOOKS, PUBLICATIONS, MAPS 100.23.2310.65010 $1,744 $1,495 $500 $500 0%
OFFICE SUPPLIES 100.23.2310.65095 $700 $3,236 $1,500 $1,500 0%
PHOTO/DRAFTING SUPPLIE 100.23.2310.65105 $540 N/A
OTHER COMMODITIES 100.23.2310.65125 $5,000 $3,748 N/A
FITNESS INCENTIVE 100.23.2310.65141 $562 $979 $4,063 $1,000 -75.4%
Total Fire Prevention:$673,114 $497,056 $479,094 $522,621 9.1%
Fire Suppression
REGULAR PAY 100.23.2315.61010 $9,711,041 $10,467,055 $11,297,813 $13,565,079 20.1%
PERMANENT PART-TIME 100.23.2315.61050 $13,148 N/A
SPECIAL EVENT PAY 100.23.2315.61062 $0 $0 $30,000 $30,000 0%
OVERTIME PAY 100.23.2315.61110 $274,039 $219,396 $161,000 $300,000 86.3%
HIREBACK OT PAY 100.23.2315.61111 $1,037,458 $670,221 $748,956 $650,000 -13.2%
TRAINING OT 100.23.2315.61113 $29,193 $31,391 $33,000 $90,000 172.7%
TERMINATION PAYOUTS 100.23.2315.61415 $23,854 $9,414 $50,000 $40,000 -20%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 164
ANNUAL SICK LEAVE PAYOUT 100.23.2315.61420 $219,187 $204,805 $240,000 $240,000 0%
ANNUAL HOLIDAY PAYOUT 100.23.2315.61425 $96,310 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.23.2315.61430 $28,872 $12,667 N/A
HEALTH INSURANCE 100.23.2315.61510 $1,768,688 $1,655,607 $1,940,152 $2,025,805 4.4%
VISION INSURANCE 100.23.2315.61513 $960 $899 $822 $972 18.2%
LIFE INSURANCE 100.23.2315.61615 $5,362 $5,523 $5,099 $4,294 -15.8%
CELL PHONE ALLOWANCE 100.23.2315.61626 $900 $900 $825 $900 9.1%
SOCIAL SECURITY 100.23.2315.61725 $845 $841 $242 $1,040 329.8%
MEDICARE 100.23.2315.61730 $160,148 $163,706 $164,470 $197,531 20.1%
SEASONAL EMPLOYEES 100.23.2315.61060 $0 $0 $20,936 $16,576 -20.8%
PRINTING 100.23.2315.62210 $108 $500 N/A
TUITION 100.23.2315.62290 $0 $2,475 $5,000 N/A
TRAINING & TRAVEL 100.23.2315.62295 $45,661 $51,947 $72,000 $125,000 73.6%
POSTAGE 100.23.2315.62315 $118 N/A
MEMBERSHIP DUES 100.23.2315.62360 $489 $1,454 $500 $500 0%
CUSTODIAL CONTRACT
SERVICES 100.23.2315.62430 $570 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.23.2315.62509 $64,674 $101,172 $75,000 $50,000 -33.3%
BANK SERVICE CHARGES 100.23.2315.62705 $156 $296 $100 N/A
AGRI/BOTANICAL SUPPLIES 100.23.2315.65005 $162 N/A
BOOKS, PUBLICATIONS, MAPS 100.23.2315.65010 $3,525 $8,574 $3,500 $5,000 42.9%
CHEMICALS/ SALT 100.23.2315.65015 $12,065 $10,334 $13,000 $10,000 -23.1%
CLOTHING 100.23.2315.65020 $0 $56,500 N/A
FOOD 100.23.2315.65025 $131 $322 N/A
JANITORIAL SUPPLIES 100.23.2315.65040 $12,174 $14,818 $12,000 $12,000 0%
LICENSING/REGULATORY SUPP 100.23.2315.65045 $100 N/A
BLDG MAINTENANCE MATERIAL 100.23.2315.65050 $579 N/A
MEDICAL & LAB SUPPLIES 100.23.2315.65075 $73,952 $18,036 $20,000 $20,000 0%
MINOR EQUIPMENT & TOOLS 100.23.2315.65085 $19,577 $64,644 $30,000 $65,000 116.7%
SAFETY EQUIPMENT 100.23.2315.65090 $63,278 $62,439 $473,000 $325,000 -31.3%
OFFICE SUPPLIES 100.23.2315.65095 $4,228 $12,901 $9,700 $7,000 -27.8%
PHOTO/DRAFTING SUPPLIE 100.23.2315.65105 $141 N/A
OTHER COMMODITIES 100.23.2315.65125 $2,339 $19,835 $20,000 N/A
IT COMPUTER HARDWARE 100.23.2315.65555 $0 $1,245 N/A
MEDICAL EQ MAINT
AGREEMENTS 100.23.2315.62521 $2,169 $21,764 $23,000 $300,000 1,204.3%
SCBA EQ MAINT AGREEMENTS 100.23.2315.62522 $7,299 N/A
EXTRICATION EQ MAINT
AGREEMNTS 100.23.2315.62523 $2,752 N/A
OTHER CHARGES 100.23.2315.62605 $3,998 N/A
MISCELLANEOUS 100.23.2315.62770 $4,099 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 165
FITNESS INCENTIVE 100.23.2315.65141 $39,694 $37,973 $79,217 $52,000 -34.4%
FURNITURE & FIXTURES 100.23.2315.65625 $61,069 $24,449 $50,000 $50,000 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 100.23.2315.62305 $500,004 $500,000 $567,000 $737,100 30%
RENTAL OF AUTO
REPLACEMENT 100.23.2315.62309 $69,996 $70,000 $240,000 $240,000 0%
TRANSFER TO INSURANCE - RISK 100.23.2315.66030 $849,996 $850,000 $892,500 $919,500 3%
WORKERS COMP TTD PYMTS
(NON SWORN)100.23.2315.66049 $64,127 $41,433 N/A
Total Fire Suppression:$15,266,089 $15,371,686 $17,259,232 $20,156,897 16.8%
Emergency Preparedness
PRINTING 100.23.2320.62210 $1,202 $6,560 $1,000 $2,500 150%
OTHER EQMT MAINTENANCE 100.23.2320.62245 $86 N/A
TRAINING & TRAVEL 100.23.2320.62295 $603 $1,459 $500 $500 0%
MEMBERSHIP DUES 100.23.2320.62360 $195 $199 N/A
MINOR EQUIPMENT & TOOLS 100.23.2320.65085 $0 $0 $2,000 $2,000 0%
SAFETY EQUIPMENT 100.23.2320.65090 $1,117 $0 $1,500 $1,500 0%
OFFICE SUPPLIES 100.23.2320.65095 $766 $5,408 $1,100 $1,100 0%
OTHER COMMODITIES 100.23.2320.65125 $604 $2,268 N/A
OFFICE MACH. & EQUIP.100.23.2320.65620 $486 N/A
Total Emergency Preparedness:$5,059 $15,894 $6,100 $7,600 24.6%
Beaches
OVERTIME PAY 100.23.2325.61110 $0 $25,000 N/A
SOCIAL SECURITY 100.23.2325.61725 $0 $37,200 N/A
MEDICARE 100.23.2325.61730 $0 $8,700 N/A
SEASONAL EMPLOYEES 100.23.2325.61060 $0 $0 $300,000 $500,000 66.7%
CLOTHING 100.23.2325.65020 $0 $0 $9,800 $30,000 206.1%
JANITORIAL SUPPLIES 100.23.2325.65040 $0 $500 N/A
MINOR EQUIPMENT & TOOLS 100.23.2325.65085 $0 $2,500 N/A
SAFETY EQUIPMENT 100.23.2325.65090 $0 $5,000 N/A
OFFICE SUPPLIES 100.23.2325.65095 $0 $2,000 N/A
Total Beaches:$0 $0 $309,800 $610,900 97.2%
Total Fire Mgmt & Support:$26,244,310 $16,666,228 $18,689,924 $22,110,663 18.3%
Total Expenditures:$26,244,310 $16,666,228 $18,689,924 $22,110,663 18.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 166
Heal th & 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 2023
Acquisition of additional external public health grants to improve operations and increase capacity.
Continuing with COVID-19 prevention education and COVID-19 vaccination events in the community including
other communicable disease and prevention activities employed to speci cally manage multidrug resistant
organisms (MDRO)in vulnerable populations.
Collaborated with other City Departments by spearheading an initiative to prevent opioid related deaths and
hospitalization by making Naxolone accessible in the community.
Incorporated EPLAN derivatives in a variety of departmental and City projects, operations and activities.
Implemented strategies to educate and enforce the two new bans on gas/propane operated leaf-blowers and
plastic bags to advance the City’s environmental goals .
City of Evanston | Budget Book 2024 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
2021
Actual
FY
2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Disease Surveillance Responses
Estimated number of contact tracing calls and consultation
in the community (COVID-19) Output 7,447 1,627 100 100
Estimated number of phone calls, visits and consults to/from
long term care facilities (LTCF) and congregate settings
Output and
Equity 1,200 2,085 1,000 1,000
Number of diseases reported Effectiveness,
output, input x x 2,450 2,500
Estimated number of 311 calls received, and responses
regarding COVID-19, guidance, and vaccination
Effectiveness,
Equity 1,335 261 65 75
Activity: Inspections and programs
Total number of food establishment licenses issued Output 418 442 425 435
Total number of food inspections performed Output,
Effectiveness 211 595 1,000 1,100
Number of foodborne illness investigations performed.Output,
Effectiveness 11 14 18 20
Temporary food inspections performed Output,
Effectiveness 102 161 185 200
Food establishment plans reviewed Output,
Effectiveness 18 12 15 15
Rat and rodent complaints investigated Output,
Effectiveness 688 578 1,100 1,100
Clean Air Act Compliance Checks Output,
Effectiveness 12 1 980 1,000
Other inspections (Body art, tanning, hen coops, mosquitoes,
bees, birds, noise, collection box, leaf blower, health/misc.
etc.)
Output,
Effectiveness 216 368 350 360
Licenses issued minus food establishments
Output,
input,
effectiveness
x x 625 630
Beach water samples collected and analyzed x x 952 952
Home Lead poisoning assessments and mitigations Output,
Effectiveness 6 12 15 15
Activity: Maintain and Acquire Grants
Number of grants received and maintained Output,
Equity 17 18 20 22
City of Evanston | Budget Book 2024 Page 168
Issues Af fecting 2024 Budget
No allocation of funds for emerging disease or public health crisis responses.
Upcoming Initiatives
Continue to prioritize the response to COVID-19, 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.
Create a clearinghouse of data to better measure health equity achievements.
Continue to be leaders in progressive tobacco cessation policies and implement strategies in Evanston to deter unhealthy
behaviors.
Continuing to incorporate the City’s EPLAN in City operations and goals thereby using it as a tool to make signi cant
positive impacts to equity and disparity issues in the community.
Begin enforcement of the plastic bag ordinance for establishments less than 10,000 sq ft
Improve licensing and inspecting ef ciency by partnering with Byrne Software in order to work on Accela
Revenues Summary
1,433,334 $318,850
(28.61% vs. prior year)
Health & Human Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
City of Evanston | Budget Book 2024 Page 169
Expenditures Summary
1,817,273 $404,215
(28.61% vs. prior year)
Health & Human Services Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
City of Evanston | Budget Book 2024 Page 170
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (79.7%)Salary and Benefits (79.7%) Salary and Benefits (79.7%)
Services and Supplies (12.2%)Services and Supplies (12.2%) Services and Supplies (12.2%)
Miscellaneous (8.1%)Miscellaneous (8.1%) Miscellaneous (8.1%)
Expense Objects
Salary and Bene ts $918,315 $1,114,283 $1,149,573 $1,447,858 13.7%25.9%
Services and Supplies $721,064 $872,400 $220,400 $221,500 128.9%0.5%
Miscellaneous $55,420 $225,188 $43,085 $147,915 -24.2%243.3%
Interfund Transfers $249,996 $0 $0 $0 0%0%
Community Sponsored
Organizations $35,833 $6,667 N/A N/A
Total Expense Objects:$1,980,628 $2,218,537 $1,413,058 $1,817,273 20.4%28.6%
Name Account
ID
FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2022 vs.
FY2023 (%
Change)
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Revenue Detail
Revenue
Health
Heal th Services Admin
MISCELLANEOUS REVENUE 100.24.2407.56045 $0 $42,494 N/A
Total Heal th Services Admin:$0 $42,494 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 171
Covid Contact Tracing
STATE, COUNTY AND OTHER
GRANTS 100.24.2420.55146 $405,379 $172,921 $200,000 N/A
Total Covid Contact Tracing:$405,379 $172,921 $200,000 N/A
Public Health Division
BAG TAX 100.24.2435.51593 $0 $200,000 N/A
BED & BREAKFAST LICENSE 100.24.2435.52016 $10 $0 $150 $150 0%
COLLECTION BOX LICENSE 100.24.2435.52017 $1,875 $3,100 $2,500 $2,500 0%
RENTAL BUILDING
REGISTRATIONS 100.24.2435.52046 $0 $3,398 N/A
OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0%
LONG TERM CARE LICENSES 100.24.2435.52055 $127,850 $102,700 $120,000 $120,000 0%
SEASONAL FOOD
ESTABLISHMENT LICENSE 100.24.2435.52061 $8,350 $9,200 $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 $0 $300 $1,200 $1,200 0%
PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0%
HEALTH FOOD ESTABLISHMENT
LICENSE FEE 100.24.2435.53105 $201,656 $270,857 $230,000 $230,000 0%
TEMPORARY FOOD LICENSE 100.24.2435.53185 $1,887 $2,553 $11,000 $11,000 0%
FOOD DELIVERY VEHICLE 100.24.2435.53190 $4,136 $3,050 $6,500 $6,500 0%
BEV SNACK VENDING MACHINE 100.24.2435.53200 -$65 $6,825 $31,000 $31,000 0%
FOOD VENDING MACHINE 100.24.2435.53205 $18,785 $17,660 N/A
TOBACCO LICENSE 100.24.2435.53210 $10,350 $21,500 $17,000 $17,000 0%
BEEKEEPER LICENSE FEE 100.24.2435.53211 $225 $1,620 $300 $300 0%
FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0%
TEMP FUNERAL DIRECTOR
LICENSE 100.24.2435.53235 $1,472 N/A
BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $0 $0 $400 $400 0%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0%
COMPREHENSIVE HEALTH
PROTECTION GRANT REV 100.24.2435.55025 $93,770 $150,424 $125,432 $166,875 33%
IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $0 $25,739 $27,594 $27,954 1.3%
IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $23,233 $15,359 $34,150 $34,150 0%
IL STATE CHILDHOOD LEAD
GRANT 100.24.2435.55130 $13,500 N/A
STATE, COUNTY AND OTHER
GRANTS 100.24.2435.55146 $152,784 $0 N/A
CRI GRANT-REVENUE HHS 100.24.2435.55173 $32,992 $46,273 $62,697 $64,841 3.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 172
PHEP GRANT-REVENUE HHS 100.24.2435.55174 $58,654 $64,434 $62,944 $62,944 0%
ASPIRE PROGRAM GRANT 100.24.2435.55205 $0 $425,120 $133,000 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 $46,438 $0 $7,000 $7,000 0%
BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $0 $15,097 $23,000 52.3%
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 $14,270 $14,270 $14,270 0%
COVID-19 MASS VACCINATION
GRANT 100.24.2435.55478 $291,600 $293,500 N/A
WE'RE OUT WALKING 100.24.2435.56002 $0 $0 $6,000 $6,000 0%
Total Public Health Division:$1,103,772 $1,477,881 $1,114,484 $1,233,334 10.7%
Human Services
Aging Well Conference Revenues 100.24.2445.56016 $200 N/A
Total Human Services:$200 N/A
Community Health
IL TOBACCO FREE COMMUNITY 100.24.2455.55085 $23,116 -$2,312 N/A
GRANTS AND AID 100.24.2455.55251 $21,871 N/A
WE'RE OUT WALKING 100.24.2455.56002 $25 N/A
Total Community Health:$23,141 $19,559 $0 $0 0%
Total Health:$1,532,492 $1,712,856 $1,114,484 $1,433,334 28.6%
Total Revenue:$1,532,492 $1,712,856 $1,114,484 $1,433,334 28.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 173
Expenditures Detail
Budgeted Expenditures by Division
Public Health Division (89.4%)Public Health Division (89.4%) Public Health Division (89.4%)
Health Services Admin (10.6%)Health Services Admin (10.6%) Health Services Admin (10.6%)
Expenditures
Health
Heal th Services Admin
REGULAR PAY 100.24.2407.61010 $88,745 $173,604 $121,425 $148,130 22%
OVERTIME PAY 100.24.2407.61110 $486 $1,081 $800 $800 0%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.24.2407.61430 $3,081 $2,367 N/A
HEALTH INSURANCE 100.24.2407.61510 $16,121 $32,116 $20,861 $20,202 -3.2%
VISION INSURANCE 100.24.2407.61513 $72 $178 $61 $47 -22.6%
LIFE INSURANCE 100.24.2407.61615 $87 $204 $72 $59 -18.6%
AUTO ALLOWANCE 100.24.2407.61625 $934 $934 $856 $934 9.1%
CELL PHONE ALLOWANCE 100.24.2407.61626 $267 $729 $206 $225 9.1%
IMRF 100.24.2407.61710 $7,464 $8,241 $4,019 $4,311 7.2%
SOCIAL SECURITY 100.24.2407.61725 $5,188 $10,200 $7,426 $8,779 18.2%
MEDICARE 100.24.2407.61730 $1,309 $2,423 $1,776 $2,165 21.9%
PRINTING 100.24.2407.62210 $0 $39 $200 $200 0%
TRAINING & TRAVEL 100.24.2407.62295 $245 $1,030 $3,000 $3,000 0%
MEMBERSHIP DUES 100.24.2407.62360 $550 $2,368 $2,900 $2,900 0%
COPY MACHINE CHARGES 100.24.2407.62380 $147 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2407.64540 $368 $130 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 174
FOOD 100.24.2407.65025 $373 $0 $600 $600 0%
OFFICE SUPPLIES 100.24.2407.65095 $207 $475 $500 $500 0%
OTHER COMMODITIES 100.24.2407.65125 $0 $0 $200 $200 0%
OTHER PROGRAM COSTS 100.24.2407.62490 $385 N/A
Total Heal th Services Admin:$125,644 $236,504 $164,902 $193,050 17.1%
Covid Contact Tracing
REGULAR PAY 100.24.2420.61010 $2,105 N/A
OVERTIME PAY 100.24.2420.61110 $4,858 $3,242 N/A
HEALTH INSURANCE 100.24.2420.61510 $344 $3,784 N/A
IMRF 100.24.2420.61710 $3,839 $10,441 N/A
SOCIAL SECURITY 100.24.2420.61725 $28,452 $17,155 N/A
MEDICARE 100.24.2420.61730 $6,654 $4,012 N/A
SEASONAL EMPLOYEES 100.24.2420.61060 $452,046 $275,057 N/A
OUTSIDE LABARATORY COSTS 100.24.2420.62465 $0 $25 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2420.64540 $2,553 $6,854 N/A
CLOTHING 100.24.2420.65020 $0 $40 N/A
FOOD 100.24.2420.65025 $4,793 $3,128 N/A
MEDICAL & LAB SUPPLIES 100.24.2420.65075 $0 $1,146 N/A
OFFICE SUPPLIES 100.24.2420.65095 $82 N/A
IT COMPUTER HARDWARE 100.24.2420.65555 $449 N/A
OTHER PROGRAM COSTS 100.24.2420.62490 $7,176 $24,774 N/A
Total Covid Contact Tracing:$513,351 $349,656 $0 $0 0%
Dental Services
TRAINING & TRAVEL 100.24.2425.62295 $6 N/A
Total Dental Services:$6 N/A
Public Health Division
REGULAR PAY 100.24.2435.61010 $503,281 $582,086 $760,212 $939,570 23.6%
PERMANENT PART-TIME 100.24.2435.61050 $3,918 $5,181 $31,949 N/A
OVERTIME PAY 100.24.2435.61110 $39,234 $16,813 $10,000 $10,000 0%
TERMINATION PAYOUTS 100.24.2435.61415 $3,733 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.24.2435.61430 $4,760 N/A
HEALTH INSURANCE 100.24.2435.61510 $89,147 $103,943 $135,843 $173,657 27.8%
VISION INSURANCE 100.24.2435.61513 $176 $236 $237 $186 -21.5%
LIFE INSURANCE 100.24.2435.61615 $408 $491 $545 $425 -22%
AUTO ALLOWANCE 100.24.2435.61625 $450 $450 $207 $225 8.8%
CELL PHONE ALLOWANCE 100.24.2435.61626 $1,574 $2,053 $1,628 $2,610 60.3%
SHOE ALLOWANCE 100.24.2435.61630 $360 $540 $540 $720 33.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 175
IMRF 100.24.2435.61710 $46,295 $28,174 $24,520 $28,272 15.3%
SOCIAL SECURITY 100.24.2435.61725 $39,232 $39,849 $47,281 $60,455 27.9%
MEDICARE 100.24.2435.61730 $9,175 $9,320 $11,059 $14,140 27.9%
SEASONAL EMPLOYEES 100.24.2435.61060 $96,801 $62,687 $32,000 $32,000 0%
PRINTING 100.24.2435.62210 $39 $1,478 $500 $500 0%
TRAINING & TRAVEL 100.24.2435.62295 $1,320 $5,119 $2,600 $3,700 42.3%
COURT COST/LITIGATION 100.24.2435.62345 $0 $0 $500 $500 0%
MEMBERSHIP DUES 100.24.2435.62360 $0 $1,994 $1,200 $1,200 0%
WOMEN OUT WALKING
EXPENSE 100.24.2435.62371 $0 $0 $6,000 $6,000 0%
COVID-19 MASS VACCINATION
GRANT 100.24.2435.62478 $2,859 $46 N/A
HOME DAY CARE LICENSE
EXPENDITURES 100.24.2435.62494 $150 N/A
RODENT CONTROL CONTRACT 100.24.2435.62606 $74,880 $60,768 $15,000 $15,000 0%
TELECOMMUNICATIONS -
WIRELESS 100.24.2435.64540 $2,229 $415 N/A
CLOTHING 100.24.2435.65020 $546 $1,559 $800 $800 0%
FOOD 100.24.2435.65025 $0 $96 $500 $500 0%
MEDICAL & LAB SUPPLIES 100.24.2435.65075 $70 $735 $800 $800 0%
MINOR EQUIPMENT & TOOLS 100.24.2435.65085 $0 $2,029 $600 $600 0%
OFFICE SUPPLIES 100.24.2435.65095 $540 $2,534 $2,500 $2,500 0%
LEADPAINT HAZARD GRANT
(TORRENS) EXP 100.24.2435.65127 $0 $899 $150,000 $150,000 0%
OFFICE MACH. & EQUIP.100.24.2435.65620 $0 $904 N/A
ASPIRE GRANT- EXPENSE 100.24.2435.62467 $0 $143,772 N/A
IL TOBACCO FREE COMM EXP 100.24.2435.62468 $0 $0 $204 $204 0%
BEACH WATER TESTING EXP 100.24.2435.62472 $9,309 $6,384 $9,097 $115,000 1,164.2%
COMPREHENSIVE HEALTH
PROTECTION GRANT EXP 100.24.2435.62474 $14,050 $14,164 $12,696 $12,696 0%
CRI GRANT -EXPENSE (HHS)100.24.2435.62476 $1,538 $394 $5,500 $8,505 54.6%
PHEP GRANT-EXPENSE 100.24.2435.62477 $3,385 $5,462 $6,178 $600 -90.3%
OTHER PROGRAM COSTS 100.24.2435.62490 $2,652 $7,919 $3,500 $5,000 42.9%
PROPERTY CLEAN UP EXPENSE 100.24.2435.62493 $0 $3,235 $5,500 $5,500 0%
IL HIV SURVEILLANCE 100.24.2435.62646 $159 $259 $410 $410 0%
FITNESS INCENTIVE 100.24.2435.65141 $900 N/A
TRANSFER TO HUMAN SERVICES
FUND 100.24.2435.66132 $249,996 N/A
Total Public Health Division:$1,202,265 $1,112,889 $1,248,156 $1,624,223 30.1%
Vital Records
POSTAGE 100.24.2440.62315 $9 N/A
Total Vital Records:$9 $0 $0 $0 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 176
Human Services
TRAINING & TRAVEL 100.24.2445.62295 $656 N/A
MEMBERSHIP DUES 100.24.2445.62360 $40 N/A
TELECOMMUNICATIONS -
WIRELESS 100.24.2445.64540 $547 N/A
FOOD 100.24.2445.65025 $944 N/A
OFFICE SUPPLIES 100.24.2445.65095 $0 $123 N/A
OTHER PROGRAM COSTS 100.24.2445.62490 $800 $2,038 N/A
COMMUNITY INTERVENTION
PROGRAM COSTS 100.24.2445.62491 $35,833 $6,667 N/A
Total Human Services:$36,633 $11,015 $0 $0 0%
Community Health
PRINTING 100.24.2455.62210 $39 N/A
TRAINING & TRAVEL 100.24.2455.62295 $0 $175 N/A
MEMBERSHIP DUES 100.24.2455.62360 $95 N/A
BANK SERVICE CHARGES 100.24.2455.62705 $1 N/A
OTHER PROGRAM COSTS 100.24.2455.62490 $16,251 $13,284 N/A
Total Community Health:$16,387 $13,459 $0 $0 0%
General Assistance
REGULAR PAY 100.24.2499.61010 $719 N/A
OFFICE SUPPLIES 100.24.2499.65095 $0 $56 N/A
Total General Assistance:$0 $775 $0 $0 0%
Youth Engagement Division
REGULAR PAY 100.24.3215.61010 $0 $3,126 N/A
PERMANENT PART-TIME 100.24.3215.61050 $0 $340 N/A
OVERTIME PAY 100.24.3215.61110 $306 $14,175 N/A
IMRF 100.24.3215.61710 $0 $1,240 N/A
SOCIAL SECURITY 100.24.3215.61725 $5,073 $28,235 N/A
MEDICARE 100.24.3215.61730 $1,186 $6,604 N/A
SEASONAL EMPLOYEES 100.24.3215.61060 $79,587 $437,923 N/A
MEMBERSHIP DUES 100.24.3215.62360 $80 $40 N/A
FOOD 100.24.3215.65025 $0 $336 N/A
OFFICE SUPPLIES 100.24.3215.65095 $4 N/A
OTHER PROGRAM COSTS 100.24.3215.62490 $100 $2,216 N/A
Total Youth Engagement Division:$86,333 $494,237 $0 $0 0%
Total Health:$1,980,628 $2,218,537 $1,413,058 $1,817,273 28.6%
Total Expenditures:$1,980,628 $2,218,537 $1,413,058 $1,817,273 28.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 177
Parks & Recreation
Audrey Thompson
Parks & Recreation Director
Department Pro le
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 Special ty 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.
City of Evanston | Budget Book 2024 Page 178
Accomplishments in 2023
Reorganized Department into Divisions to decrease silos created when community centers are de ned by location
and not by specialty, allowing programs to expand goals of each division city-side.
Created, revived, and/or increased collaborations of boards, commissions and committees including the
Commission on Aging and Disabilities, the Levy Advisory Board and the Parks Foundation Board.
Created new inclusion policies and procedures and created grievance protocol when rights of community members
with disabilities are violated.
Fully implemented all recommendations of Salvatore, Prescott, Porter and Porter which documented Allegations of
Misconduct on the Lakefront by previous Parks and Recreation Department staff.
Established partnership with Evanston Fire Department to train and oversee lifeguards.
Expanded gymnastics programming to seven days per week.
Added accessibility to the beaches with Mobi mats and beach wheelchairs.
After School Special Recreation programs operated ves days per week with a 23% increase in participation.
Expanded community garden program with the addition of 20 new plots.
Doubled enrollment of after school program at Robert Crown Community Center with all summer camp programs
operating at full capacity.
Increased Children’s Theater cast size and attendance.
$50,000 of service hours donated by Noyes tenants.
Fleetwood Jourdain Theater recognized as one of Chicago’s Top Rated Theater Companies.
City of Evanston | Budget Book 2024 Page 179
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 2021
Actual
FY 2022
Actual
FY 2023
Actual
(9/30/23)
FY 2024
Projected
Activity: Improve recreation opportunities for vulnerable populations.
# of participants age 55+ who participated in
recreation programming (virtual and in person)Output 4,039 5,660 6,000 7,000
# of participants completing special recreation
program Output 483 809 901 1,000
Scholarship dollars granted.Output,
Equity
$
230,634 $ 190,190 $ 250,000 $ 400,000
Activity: Provide healthy food and meal options to residents.
# of meals served through the Summer Meals Program Output,
Equity 25,716 35,424 35,000 35,000
# Vendors at the Downtown Evanston Farmers’ Market.Output 54 56 58 58
# of meals served through the Senior Congregate Meal
program
Output,
Equity 5,527 8,500 9,000 6,000
Activity: Deliver a diversity of recreational opportunities to community members
# total recreation program participants Output 35,878 44,550 40,000 45,000
# of summer camp participants Output 4,683 5,184 4,374 5,000
Activity: Support outdoor community celebrations and events.
# of special event permits issued Output 18 75 100 100
# of park permits issued Output 893 913 1,000 1,000
Activity: Increase food/concession service in 5 Parks and Rec spaces
Revenue generated by new food/concession service Input x x x $ 80,000
Number of Parks and Rec spaces where
food/concession reveunue will be provided Output x x x 5
Activity: Improve satisfaction of community members utilizing our spaces and and participating in our programs
50% of community members who have completed
programs will complete surveys Input x x x 50%
Of the survyes received, Department will see an 80%
satisfaction rate of all programs Input x x x 80%
City of Evanston | Budget Book 2024 Page 180
Issues Af fecting 2024 Budget
Insuf cient staf ng continues to be problematic for the Department overall but speci cally in custodial and
maintenance operations.
Renovation of the Ecology Center will affect programming if programs are not able to move to other community
centers.
Construction of the new Fifth Ward School could affect the execution of speci c programs including numbers of
those enrolled in speci c programs.
The department will see an overall increase in seasonal employee expenses as the minimum wage continues to
increase.
Many positions are still being reviewed and adjusted to ensure pay equity amongst positions.
An increased demand for outdoor recreation programming will cause an increase in contractual programming
expenses.
Upcoming Initiatives
Year-round outdoor recreation programs, collaborating with af liate groups to accomplish new programming.
Implement new Community Af liates Program to mirror current Sports Af liate Program, strengthening
partnerships with community and social service partners.
Continued implementation of free Starlight Concert and Movie Series in all nine wards with an increase in
community engagement to select musical performers and movie titles.
Explore and test new recreation software system for special events, park/ eld permits, and facility rentals.
Revival of special events with the addition of the Special Events Coordinator, expanding events throughout the nine
wards.
Creation of Food/Concession Service in ve Parks and Recreation spaces.
Continued increase in diversity of recreational programs offered including programs that are more inclusive and
accessible.
Create workable volunteer program across the Department.
Strengthen partnership with Canal Shores to expand golf programs.
Further develop partnerships with District 65 to offer year-round programs.
Create Department-wide safety plan for all recreation spaces.
Establish work plan, including objectives that are SMART (Speci c, Measurable, Achievable, Relevant, Time
Bound) for each Division that will be used to implement Parks and Strategic Green Space Plan.
Revenues Summary
7,601,750 $1,857,725
(32.34% vs. prior year)
City of Evanston | Budget Book 2024 Page 181
Parks & Recreation Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2M
4M
6M
8M
Expenditures Summary
14 ,261,744 $1,510,431
(11.85% vs. prior year)
Parks & Recreation Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
2.5M
5M
7.5M
10M
12.5M
15M
City of Evanston | Budget Book 2024 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%)Services and Supplies (33%) Services and Supplies (33%)
Insurance and Other Chargebacks (3.4%)Insurance and Other Chargebacks (3.4%) Insurance and Other Chargebacks (3.4%)
Interfund Transfers (2.3%)Interfund Transfers (2.3%) Interfund Transfers (2.3%)
Miscellaneous (1.6%)Miscellaneous (1.6%) Miscellaneous (1.6%)
Capital Outlay (0.6%)Capital Outlay (0.6%) Capital Outlay (0.6%)
Expense Objects
Salary and Bene ts $6,161,805 $5,624,679 $6,858,135 $8,429,926 22.9%
Services and Supplies $4,036,490 $4,712,953 $4,800,021 $4,702,228 -2%
Miscellaneous $168,971 $354,242 $233,657 $226,090 -3.2%
Capital Outlay $81,414 $97,009 $82,000 $82,000 0%
Interfund Transfers $299,913 $285,000 $305,000 $335,000 9.8%
Insurance and Other
Chargebacks $450,302 $452,817 $472,500 $486,500 3%
Total Expense Objects:$11,198,895 $11,526,700 $12,751,313 $14,261,744 11.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 183
Revenue Detail
Budgeted Revenue by Division
Crown Community Center (44.1%)Crown Community Center (44.1%) Crown Community Center (44.1%)
Chandler Community Center (12.2%)Chandler Community Center (12.2%) Chandler Community Center (12.2%)
Levy Center Senior Services (9.3%)Levy Center Senior Services (9.3%) Levy Center Senior Services (9.3%)
Beaches (7.6%)Beaches (7.6%) Beaches (7.6%)
Ecology Center (4.3%)Ecology Center (4.3%) Ecology Center (4.3%)
Cultural Arts Programs (4.2%)Cultural Arts Programs (4.2%) Cultural Arts Programs (4.2%)
Noyes Cultural Arts Center (4.2%)Noyes Cultural Arts Center (4.2%) Noyes Cultural Arts Center (4.2%)
Fleetwood Jourdain Com Ct (3.8%)Fleetwood Jourdain Com Ct (3.8%) Fleetwood Jourdain Com Ct (3.8%)
Boat Ramp Operations (3.3%)Boat Ramp Operations (3.3%) Boat Ramp Operations (3.3%)
Recreation Outreach Program (1.9%)Recreation Outreach Program (1.9%) Recreation Outreach Program (1.9%)
Sports Leagues (1.8%)Sports Leagues (1.8%) Sports Leagues (1.8%)
Farmer's Market (1.2%)Farmer's Market (1.2%) Farmer's Market (1.2%)
Special Recreation (1.2%)Special Recreation (1.2%) Special Recreation (1.2%)
Rec. Mgmt. & General Support (0.4%)Rec. Mgmt. & General Support (0.4%) Rec. Mgmt. & General Support (0.4%)
Revenue
Parks And Recreation
Rec. Mgmt. & General Support
RECREATION PROGRAM
FEES 100.30.3005.53565 $3,120 $72,335 $30,000 N/A
SPECIAL EVENT REVENUE 100.30.3005.53569 $7,589 $21,086 $12,500 N/A
OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 N/A
Holiday Food Drive Revenue 100.30.3005.55166 $0 $11,947 $10,000 N/A
MISCELLANEOUS REVENUE 100.30.3005.56045 $500 $3,043 $500 N/A
Total Rec. Mgmt. & General
Support:$11,209 $108,411 $23,000 $31,000 34.8%
Farmer's Market
FARMERS' MARKET LICENSES 100.30.3015.52045 $51,445 $51,933 $51,250 $51,250 0%
RECREATION PROGRAM
FEES 100.30.3015.53565 $1,550 $75 N/A
GRANTS AND AID 100.30.3015.55251 $0 $11,000 N/A
DONATIONS 100.30.3015.56011 $150 $0 $3,500 $3,500 0%
MISCELLANEOUS REVENUE 100.30.3015.56045 $0 $0 $12,500 $5,000 -60%
MARKET LINK VOUCHERS 100.30.3015.56049 $15,211 $0 $30,000 $35,000 16.7%
Total Farmer's Market:$68,356 $63,008 $97,250 $94,750 -2.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 184
Rec General Support
GRANTS AND AID 100.30.3020.55251 $14,271 $35,879 N/A
MARKET LINK VOUCHERS 100.30.3020.56049 $35,699 N/A
Total Rec General Support:$49,970 $35,879 $0 $0 0%
Crown Community Center
BEV SNACK VENDING
MACHINE 100.30.3030.53200 $7,386 $13,343 $10,000 $10,000 0%
CONCESSIONS 100.30.3030.53203 $0 $50,000 N/A
RECREATION PROGRAM
FEES 100.30.3030.53565 $1,912,270 $2,820,594 $1,900,000 $3,200,000 68.4%
RECREATION - DEFERRED
REVENUE 100.30.3030.53566 $44,256 N/A
GRANTS AND AID 100.30.3030.55251 $68,948 $154,852 $30,000 $90,000 200%
MISCELLANEOUS REVENUE 100.30.3030.56045 $0 $0 $3,500 $3,500 0%
Total Crown Community
Center:$2,032,860 $2,988,789 $1,943,500 $3,353,500 72.5%
Chandler Community Center
BEV SNACK VENDING
MACHINE 100.30.3035.53200 $976 $1,305 $1,000 $1,000 0%
RECREATION PROGRAM
FEES 100.30.3035.53565 $882,925 $927,520 $800,000 $925,000 15.6%
RECREATION - DEFERRED
REVENUE 100.30.3035.53566 $28,115 N/A
MISCELLANEOUS REVENUE 100.30.3035.56045 $0 $0 $500 $500 0%
Total Chandler Community
Center:$912,016 $928,825 $801,500 $926,500 15.6%
Fleetwood Jourdain Com Ct
BEV SNACK VENDING
MACHINE 100.30.3040.53200 $1,989 $1,713 $2,000 $2,000 0%
CONCESSIONS 100.30.3040.53203 $0 $10,000 N/A
RECREATION PROGRAM
FEES 100.30.3040.53565 $226,110 $197,894 $200,000 $200,000 0%
GRANTS AND AID 100.30.3040.55251 $104,352 $65,016 $75,000 $75,000 0%
Total Fleetwood Jourdain Com
Ct:$332,451 $264,623 $277,000 $287,000 3.6%
Fleetwood/Jourdain Theatr
RECREATION - CHARGES FOR
SERVICES 100.30.3045.53560 $0 $3,000 N/A
RECREATION PROGRAM
FEES 100.30.3045.53565 $10,898 $17,581 $9,375 $20,000 113.3%
DONATIONS 100.30.3045.56011 $9,564 $3,661 $400 $1,000 150%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 185
Total Fleetwood/Jourdain
Theatr:$20,462 $21,242 $12,775 $21,000 64.4%
Recreation Outreach Program
RECREATION PROGRAM
FEES 100.30.3050.53565 $205,217 $219,123 $145,000 N/A
GRANTS AND AID 100.30.3050.55251 $0 $145,000 N/A
DONATIONS 100.30.3050.56011 $0 $10,000 N/A
Total Recreation Outreach
Program:$205,217 $219,123 $155,000 $145,000 -6.5%
Levy Center Senior Services
BEV SNACK VENDING
MACHINE 100.30.3055.53200 $1,294 $2,606 $2,500 N/A
RECREATION - CHARGES FOR
SERVICES 100.30.3055.53560 $12 N/A
RECREATION PROGRAM
FEES 100.30.3055.53565 $423,269 $637,531 $425,000 $625,000 47.1%
RECREATION - DEFERRED
REVENUE 100.30.3055.53566 $35,439 N/A
SENIOR TAXI COUPON SALES 100.30.3055.53640 $48,573 $53,547 $85,000 $75,000 -11.8%
GRANTS AND AID 100.30.3055.55251 $0 $35,000 N/A
COMM AGING GRANT -
ADVOCATE 100.30.3055.55255 $52,488 N/A
MISCELLANEOUS REVENUE 100.30.3055.56045 $0 $1,000 N/A
REIMBURSEMENTS-SERVICES
AND SUPPLIES 100.30.3055.56067 $7,569 $5,935 $12,000 $8,000 -33.3%
Total Levy Center Senior
Services:$568,630 $699,631 $558,000 $710,500 27.3%
Boat Ramp Operations
RECREATION PROGRAM
FEES 100.30.3065.53565 $287,801 $268,498 $250,000 $250,000 0%
Total Boat Ramp Operations:$287,801 $268,498 $250,000 $250,000 0%
Beaches
CONCESSIONS 100.30.3080.53203 $0 $20,000 N/A
RECREATION PROGRAM
FEES 100.30.3080.53565 $986,113 $514,233 $550,000 $560,000 1.8%
RECREATION - DEFERRED
REVENUE 100.30.3080.53566 $4,440 $1,448 N/A
Total Beaches:$990,553 $515,681 $550,000 $580,000 5.5%
Pooch Park
RECREATION PROGRAM
FEES 100.30.3081.53565 $18,573 $6,317 $10,000 $10,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 186
Total Pooch Park:$18,573 $6,317 $10,000 $10,000 0%
Recreation Facility
Maintenance
TRANSFER FROM
RESTRICTED ACCOUNT 100.30.3085.53568 $300 N/A
Total Recreation Facility
Maintenance:$300 N/A
Sports Leagues
RECREATION PROGRAM
FEES 100.30.3100.53565 $9,043 $0 $137,000 $137,000 0%
Total Sports Leagues:$9,043 $0 $137,000 $137,000 0%
Special Recreation
RECREATION PROGRAM
FEES 100.30.3130.53565 $44,421 $109,120 $80,000 $90,000 12.5%
RECREATION - DEFERRED
REVENUE 100.30.3130.53566 $3,739 N/A
REIMBURSEMENTS-SERVICES
AND SUPPLIES 100.30.3130.56067 $0 $2,322 N/A
Total Special Recreation:$48,160 $111,442 $80,000 $90,000 12.5%
Summer Playgrounds
RECREATION PROGRAM
FEES 100.30.3135.53565 $900 $0 N/A
Total Summer Playgrounds:$900 $0 N/A
Community Relations
FARMERS' MARKET LICENSES 100.30.3205.52045 $0 -$200 N/A
Total Community Relations:$0 -$200 N/A
Gibbs-Morrison Cultural Center
RECREATION PROGRAM
FEES 100.30.3225.53565 $9,875 -$10,940 $5,000 N/A
RTU AMORTIZATION - LEASES 100.30.3225.56750 $16,645 N/A
INTEREST REVENUE - LEASES 100.30.3225.56504 $3,203 N/A
Total Gibbs-Morrison Cultural
Center:$9,875 $8,908 $5,000 $0 -100%
Ecology Center
RECREATION PROGRAM
FEES 100.30.3605.53565 $296,080 $461,269 $300,000 $325,000 8.3%
RECREATION - DEFERRED
REVENUE 100.30.3605.53566 $4,155 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 187
DONATIONS 100.30.3605.56011 $1,350 $6,162 $10,000 $5,000 -50%
MISCELLANEOUS REVENUE 100.30.3605.56045 $13,349 N/A
Total Ecology Center:$314,934 $467,431 $310,000 $330,000 6.5%
Noyes Cultural Arts Center
BEV SNACK VENDING
MACHINE 100.30.3710.53200 $467 $595 $500 N/A
RECREATION PROGRAM
FEES 100.30.3710.53565 $296,327 $316,075 $300,000 $315,000 5%
Total Noyes Cultural Arts
Center:$296,794 $316,669 $300,000 $315,500 5.2%
Cultural Arts Programs
RECREATION PROGRAM
FEES 100.30.3720.53565 $258,107 $281,672 $225,000 $320,000 42.2%
RECREATION - DEFERRED
REVENUE 100.30.3720.53566 $800 N/A
GRANTS AND AID 100.30.3720.55251 $0 $9,000 N/A
Total Cultural Arts Programs:$258,907 $281,672 $234,000 $320,000 36.8%
Total Parks And Recreation:$6,437,011 $7,305,947 $5,744,025 $7,601,750 32.3%
Total Revenue:$6,437,011 $7,305,947 $5,744,025 $7,601,750 32.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 188
Expenditures Detail
Budgeted Expenditures by Division
Crown Community Center (31.3%)Crown Community Center (31.3%) Crown Community Center (31.3%)
Rec. Mgmt. & General Support (16.5%)Rec. Mgmt. & General Support (16.5%) Rec. Mgmt. & General Support (16.5%)
Levy Center Senior Services (10.7%)Levy Center Senior Services (10.7%) Levy Center Senior Services (10.7%)
Fleetwood Jourdain Com Ct (7.7%)Fleetwood Jourdain Com Ct (7.7%) Fleetwood Jourdain Com Ct (7.7%)
Chandler Community Center (7.4%)Chandler Community Center (7.4%) Chandler Community Center (7.4%)
Ecology Center (6.4%)Ecology Center (6.4%) Ecology Center (6.4%)
Beaches (4.9%)Beaches (4.9%) Beaches (4.9%)
Special Recreation (4%)Special Recreation (4%) Special Recreation (4%)
Cultural Arts Programs (2.1%)Cultural Arts Programs (2.1%) Cultural Arts Programs (2.1%)
Park Service Unit (1.9%)Park Service Unit (1.9%) Park Service Unit (1.9%)
Noyes Cultural Arts Center (1.6%)Noyes Cultural Arts Center (1.6%) Noyes Cultural Arts Center (1.6%)
Fleetwood/Jourdain Theatr (1.1%)Fleetwood/Jourdain Theatr (1.1%) Fleetwood/Jourdain Theatr (1.1%)
Recreation Outreach Program (0.8%)Recreation Outreach Program (0.8%) Recreation Outreach Program (0.8%)
Park Utilities (0.6%)Park Utilities (0.6%) Park Utilities (0.6%)
Expenditures
Parks And Recreation
Farmer's Market
SOCIAL SECURITY 100.30.3015.61725 $16 $17 N/A
MEDICARE 100.30.3015.61730 $4 $4 N/A
SEASONAL EMPLOYEES 100.30.3015.61060 $263 $275 $30,000 $30,000 0%
PRINTING 100.30.3015.62210 $205 $48 $2,500 $2,500 0%
MEMBERSHIP DUES 100.30.3015.62360 $0 $0 $300 $300 0%
RENTALS 100.30.3015.62375 $1,611 $1,270 $1,700 $1,700 0%
CLOTHING 100.30.3015.65020 $0 $0 $500 $500 0%
FOOD 100.30.3015.65025 $1,006 $1,767 $500 $500 0%
JANITORIAL SUPPLIES 100.30.3015.65040 $0 $0 $100 $100 0%
OFFICE SUPPLIES 100.30.3015.65095 $1,389 $3,568 $200 $200 0%
RECREATION SUPPLIES 100.30.3015.65110 $996 $6,241 $2,000 $2,000 0%
OTHER PROGRAM COSTS 100.30.3015.62490 $64,202 $70,797 $31,000 $31,000 0%
Total Farmer's Market:$69,692 $83,986 $68,800 $68,800 0%
Rec. Mgmt. & General Support
REGULAR PAY 100.30.3005.61010 $609,771 $541,542 $836,839 $1,118,417 33.6%
PERMANENT PART-TIME 100.30.3005.61050 $0 $2,840 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 189
OVERTIME PAY 100.30.3005.61110 $0 $0 $1,050 $1,050 0%
TERMINATION PAYOUTS 100.30.3005.61415 $36,308 $35,772 N/A
HEALTH INSURANCE 100.30.3005.61510 $79,118 $71,280 $119,853 $175,426 46.4%
VISION INSURANCE 100.30.3005.61513 $100 $116 $66 $186 181.3%
LIFE INSURANCE 100.30.3005.61615 $625 $545 $496 $699 41%
AUTO ALLOWANCE 100.30.3005.61625 $5,508 $4,913 $4,661 $5,985 28.4%
CELL PHONE ALLOWANCE 100.30.3005.61626 $1,908 $2,358 $2,112 $3,312 56.8%
IMRF 100.30.3005.61710 $49,113 $27,230 $27,699 $32,547 17.5%
SOCIAL SECURITY 100.30.3005.61725 $37,514 $34,576 $50,822 $67,049 31.9%
MEDICARE 100.30.3005.61730 $9,205 $8,169 $12,232 $16,353 33.7%
SEASONAL EMPLOYEES 100.30.3005.61060 $1,172 $0 $10,000 N/A
ADVERTISING 100.30.3005.62205 $2,560 $1,771 $5,000 N/A
PRINTING 100.30.3005.62210 $1,892 $0 $4,000 $4,000 0%
OFFICE EQUIPMENT MAINT 100.30.3005.62235 $1 $1 $2,166 N/A
TRAINING & TRAVEL 100.30.3005.62295 $9,138 $30,309 $23,540 $25,000 6.2%
POSTAGE 100.30.3005.62315 $34 $0 $500 $500 0%
MEMBERSHIP DUES 100.30.3005.62360 $4,871 $2,323 $4,433 $4,433 0%
COMMUNITY PICNIC-SPECIAL
EVENTS 100.30.3005.62513 $0 $625 $8,000 N/A
BANK SERVICE CHARGES 100.30.3005.62705 $0 $0 $75,000 $100,000 33.3%
Holiday Food Drive Expenses 100.30.3005.62996 $12,308 $8,367 $10,000 N/A
FOOD 100.30.3005.65025 $225 $76 $670 $670 0%
OFFICE SUPPLIES 100.30.3005.65095 $1,568 $3,467 $7,406 $6,000 -19%
RECREATION SUPPLIES 100.30.3005.65110 $0 $134 N/A
OTHER COMMODITIES 100.30.3005.65125 $0 $181 N/A
OTHER PROGRAM COSTS 100.30.3005.62490 $20,964 $53,890 $56,000 $83,600 49.3%
Cradle to Career Programming 100.30.3005.62647 $50,000 $50,000 $50,000 $50,000 0%
MISCELLANEOUS 100.30.3005.62770 $71,562 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 100.30.3005.62305 $99,996 $100,000 $100,000 $130,000 30%
RENTAL OF AUTO
REPLACEMENT 100.30.3005.62309 $9,996 $10,000 $30,000 $30,000 0%
TRANSFER TO INSURANCE - RISK 100.30.3005.66030 $450,000 $450,000 $472,500 $486,500 3%
Total Rec. Mgmt. & General
Support:$1,493,895 $1,512,047 $1,905,045 $2,351,727 23.4%
Rec. Business & Fiscal Mgmt
SOCIAL SECURITY 100.30.3010.61725 $0 $759 N/A
MEDICARE 100.30.3010.61730 $0 $177 N/A
SEASONAL EMPLOYEES 100.30.3010.61060 $0 $12,241 N/A
COPY MACHINE CHARGES 100.30.3010.62380 $147 N/A
BANK SERVICE CHARGES 100.30.3010.62705 $101,125 $129,458 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 190
TELECOMMUNICATIONS -
WIRELESS 100.30.3010.64540 $507 $547 N/A
Total Rec. Business & Fiscal
Mgmt:$101,779 $143,183 $0 $0 0%
Rec General Support
REGULAR PAY 100.30.3020.61010 $17,792 $43,400 N/A
PERMANENT PART-TIME 100.30.3020.61050 $1,000 N/A
OVERTIME PAY 100.30.3020.61110 $0 $810 N/A
HEALTH INSURANCE 100.30.3020.61510 -$1 $2,036 N/A
VISION INSURANCE 100.30.3020.61513 $8 N/A
LIFE INSURANCE 100.30.3020.61615 $9 N/A
CELL PHONE ALLOWANCE 100.30.3020.61626 $50 N/A
IMRF 100.30.3020.61710 $290 N/A
SOCIAL SECURITY 100.30.3020.61725 $2,311 $2,881 N/A
MEDICARE 100.30.3020.61730 $540 $674 N/A
SEASONAL EMPLOYEES 100.30.3020.61060 $19,480 $1,670 N/A
PRINTING 100.30.3020.62210 $2,193 $2,375 N/A
TRAINING & TRAVEL 100.30.3020.62295 $0 $35 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3020.64540 $1,278 $1,139 N/A
RECREATION SUPPLIES 100.30.3020.65110 $96 $0 N/A
OTHER PROGRAM COSTS 100.30.3020.62490 $1,357 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3020.66049 $0 $183 N/A
Total Rec General Support:$45,046 $56,561 $0 $0 0%
Park Utilities
ELECTRICITY 100.30.3025.64005 $112,304 $47,210 $75,000 $75,000 0%
NATURAL GAS 100.30.3025.64015 $20,398 $29,802 $10,000 $10,000 0%
MINOR EQUIPMENT & TOOLS 100.30.3025.65085 $6,406 $8,541 $7,000 $7,000 0%
Total Park Utilities:$139,108 $85,553 $92,000 $92,000 0%
Crown Community Center
REGULAR PAY 100.30.3030.61010 $1,117,495 $1,034,121 $1,246,651 $1,627,523 30.6%
RECREATION INSTRUCTORS REG
PAY 100.30.3030.61011 $174,399 $163,660 $215,000 $215,000 0%
PROGRAM ASSISTANTS 100.30.3030.61013 $166,820 $147,576 $145,000 $145,000 0%
PERMANENT PART-TIME 100.30.3030.61050 $157,146 $217,209 $326,909 $533,095 63.1%
OVERTIME PAY 100.30.3030.61110 $25,939 $20,223 $27,000 $27,000 0%
TERMINATION PAYOUTS 100.30.3030.61415 $20,198 $50,262 N/A
ANNUAL SICK LEAVE PAYOUT 100.30.3030.61420 $2,606 $848 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 191
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.30.3030.61430 $10,154 $0 N/A
HEALTH INSURANCE 100.30.3030.61510 $216,700 $187,208 $291,638 $278,075 -4.7%
VISION INSURANCE 100.30.3030.61513 $164 $284 $275 $340 23.6%
LIFE INSURANCE 100.30.3030.61615 $637 $536 $474 $324 -31.6%
AUTO ALLOWANCE 100.30.3030.61625 $258 $900 $594 N/A
CELL PHONE ALLOWANCE 100.30.3030.61626 $438 $738 $462 $504 9.1%
SHOE ALLOWANCE 100.30.3030.61630 $1,595 $1,440 $1,415 $1,080 -23.7%
IMRF 100.30.3030.61710 $108,546 $62,076 $52,085 $62,148 19.3%
SOCIAL SECURITY 100.30.3030.61725 $114,405 $113,956 $97,714 $116,860 19.6%
MEDICARE 100.30.3030.61730 $26,756 $26,651 $22,853 $27,331 19.6%
SEASONAL EMPLOYEES 100.30.3030.61060 $219,998 $258,101 $324,932 $265,000 -18.4%
ADVERTISING 100.30.3030.62205 $1,068 $444 $2,025 N/A
PRINTING 100.30.3030.62210 $366 $4,761 $1,520 $5,000 228.9%
OTHER EQMT MAINTENANCE 100.30.3030.62245 $16,680 $13,309 $23,100 $23,100 0%
OTHER PROFESSIONAL
SERVICES 100.30.3030.62272 $33,012 N/A
TRAINING & TRAVEL 100.30.3030.62295 $179 $80 $10,000 $15,000 50%
MEMBERSHIP DUES 100.30.3030.62360 $13,291 $16,650 $11,025 $14,000 27%
RENTALS 100.30.3030.62375 $0 $630 N/A
COPY MACHINE CHARGES 100.30.3030.62380 $2,359 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3030.62495 $1,089 $895 $1,500 $1,500 0%
INSTRUCTOR SERVICES 100.30.3030.62505 $77,721 $156,154 $58,000 $110,000 89.7%
FIELD TRIPS 100.30.3030.62507 $10,734 $43,655 $36,000 $36,000 0%
SPORTS OFFICIALS 100.30.3030.62508 $6,123 $5,424 $3,500 $5,500 57.1%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3030.62509 $8,499 $14,622 $15,700 $165,000 951%
SECURITY ALARM CONTRACTS 100.30.3030.62518 $1,045 $2,058 $2,100 N/A
ELECTRICITY 100.30.3030.64005 $277,052 $228,119 $280,000 $260,000 -7.1%
NATURAL GAS 100.30.3030.64015 $60,543 $128,265 $59,000 $80,000 35.6%
TELECOMMUNICATIONS -
WIRELESS 100.30.3030.64540 $1,013 $1,436 N/A
CLOTHING 100.30.3030.65020 $4,947 $7,075 $4,830 $15,000 210.6%
FOOD 100.30.3030.65025 $12,346 $25,190 $40,000 $40,000 0%
JANITORIAL SUPPLIES 100.30.3030.65040 $20,285 $32,012 $30,000 $30,000 0%
BLDG MAINTENANCE MATERIAL 100.30.3030.65050 $3,646 $20,179 $12,000 $12,000 0%
OFFICE/OTHER EQT MTN MATL 100.30.3030.65070 $1,549 $4,696 $5,000 $5,000 0%
MEDICAL & LAB SUPPLIES 100.30.3030.65075 $1,468 $1,721 $5,000 $5,000 0%
OFFICE SUPPLIES 100.30.3030.65095 $3,296 $2,841 $3,150 $3,150 0%
RECREATION SUPPLIES 100.30.3030.65110 $54,775 $66,984 $60,000 $60,000 0%
PRESCHOOL GRANT EXPENSE 100.30.3030.62479 $0 $26,030 N/A
OTHER PROGRAM COSTS 100.30.3030.62490 $4,775 $28,454 $27,090 $17,090 -36.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 192
CROWN CENTER SYSTEMS
REPAIR 100.30.3030.62251 $54,861 $97,009 $82,000 $82,000 0%
BUILDINGS 100.30.3030.65510 $18,862 N/A
MAINTENANCE OFFICE EQUIP
CHARGEBACKS 100.30.3030.62540 $14,925 N/A
TRANSFER TO CROWN
MAINTENANCE FUND 100.30.3030.66158 $174,996 $175,000 $175,000 $175,000 0%
Total Crown Community Center:$3,212,749 $3,421,862 $3,699,073 $4,460,721 20.6%
Chandler Community Center
REGULAR PAY 100.30.3035.61010 $145,470 $106,755 $198,143 $231,696 16.9%
RECREATION INSTRUCTORS REG
PAY 100.30.3035.61011 $41,303 $11,223 $40,000 $40,000 0%
PROGRAM ASSISTANTS 100.30.3035.61013 $1,106 $812 N/A
PERMANENT PART-TIME 100.30.3035.61050 $108,648 $123,080 $96,577 $120,279 24.5%
OVERTIME PAY 100.30.3035.61110 $2,395 $852 $1,500 $7,000 366.7%
TERMINATION PAYOUTS 100.30.3035.61415 $5,248 $1,171 N/A
HEALTH INSURANCE 100.30.3035.61510 $34,174 $16,770 $39,130 $46,873 19.8%
VISION INSURANCE 100.30.3035.61513 $112 $56 N/A
LIFE INSURANCE 100.30.3035.61615 $170 $138 $76 $112 47.4%
AUTO ALLOWANCE 100.30.3035.61625 $0 $450 N/A
CELL PHONE ALLOWANCE 100.30.3035.61626 $540 $150 $252 N/A
SHOE ALLOWANCE 100.30.3035.61630 $900 $540 $360 $540 50%
IMRF 100.30.3035.61710 $17,353 $8,343 $8,811 $8,932 1.4%
SOCIAL SECURITY 100.30.3035.61725 $25,631 $21,184 $19,396 $21,901 12.9%
MEDICARE 100.30.3035.61730 $5,994 $4,954 $4,537 $5,123 12.9%
SEASONAL EMPLOYEES 100.30.3035.61060 $117,975 $103,380 $197,833 $125,000 -36.8%
ADVERTISING 100.30.3035.62205 $350 $18 $300 N/A
PRINTING 100.30.3035.62210 $0 $300 N/A
OFFICE EQUIPMENT MAINT 100.30.3035.62235 $0 $200 $417 N/A
OTHER EQMT MAINTENANCE 100.30.3035.62245 $2,180 $1,416 N/A
TRAINING & TRAVEL 100.30.3035.62295 $279 $2,101 $7,000 N/A
MEMBERSHIP DUES 100.30.3035.62360 $105 $346 $833 $800 -4%
LICENSED PEST CONTROL
SERVICES 100.30.3035.62495 $432 $515 $700 $700 0%
INSTRUCTOR SERVICES 100.30.3035.62505 $364,510 $420,085 $215,000 $365,000 69.8%
WORK- STUDY 100.30.3035.62506 $2,751 $796 $5,700 N/A
FIELD TRIPS 100.30.3035.62507 $0 $1,861 $33,700 $10,000 -70.3%
SPORTS OFFICIALS 100.30.3035.62508 $0 $12,810 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.30.3035.62509 $200 N/A
RENTAL SERVICES 100.30.3035.62515 $0 $3,500 N/A
ELECTRICITY 100.30.3035.64005 $9,521 $7,218 $17,493 $10,000 -42.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 193
NATURAL GAS 100.30.3035.64015 $6,202 $8,709 $9,600 $9,000 -6.2%
TELECOMMUNICATIONS -
WIRELESS 100.30.3035.64540 $1,520 $1,642 N/A
CLOTHING 100.30.3035.65020 $1,537 $5,864 $1,860 $12,353 564.1%
FOOD 100.30.3035.65025 $108 $515 $1,800 $1,800 0%
JANITORIAL SUPPLIES 100.30.3035.65040 $2,486 $1,451 $3,660 $1,000 -72.7%
BLDG MAINTENANCE MATERIAL 100.30.3035.65050 $137 $1,156 $3,300 $2,300 -30.3%
OFFICE/OTHER EQT MTN MATL 100.30.3035.65070 $68 $0 $200 $200 0%
SAFETY EQUIPMENT 100.30.3035.65090 $0 $1,197 $500 N/A
OFFICE SUPPLIES 100.30.3035.65095 $2,469 $1,254 $2,000 $500 -75%
RECREATION SUPPLIES 100.30.3035.65110 $12,139 $32,702 $19,450 $30,000 54.2%
OTHER PROGRAM COSTS 100.30.3035.62490 $828 $0 $167 N/A
MISCELLANEOUS 100.30.3035.62770 $53 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3035.66049 $302 N/A
Total Chandler Community
Center:$915,143 $899,901 $927,758 $1,059,311 14.2%
Fleetwood Jourdain Com Ct
REGULAR PAY 100.30.3040.61010 $363,205 $317,103 $357,997 $526,847 47.2%
RECREATION INSTRUCTORS REG
PAY 100.30.3040.61011 $0 $1,109 $7,813 $7,813 0%
PROGRAM ASSISTANTS 100.30.3040.61013 $26,204 $25,880 $75,000 $35,000 -53.3%
PERMANENT PART-TIME 100.30.3040.61050 $69,547 $105,667 $77,072 $60,230 -21.9%
OVERTIME PAY 100.30.3040.61110 $1,529 $5,521 $2,100 $4,500 114.3%
TERMINATION PAYOUTS 100.30.3040.61415 $699 $0 N/A
ANNUAL SICK LEAVE PAYOUT 100.30.3040.61420 $272 N/A
HEALTH INSURANCE 100.30.3040.61510 $76,766 $55,588 $73,337 $77,132 5.2%
VISION INSURANCE 100.30.3040.61513 $131 $219 $207 $226 9.2%
LIFE INSURANCE 100.30.3040.61615 $320 $256 $305 $273 -10.5%
AUTO ALLOWANCE 100.30.3040.61625 $900 $900 $825 $900 9.1%
CELL PHONE ALLOWANCE 100.30.3040.61626 $504 $504 $462 $504 9.1%
SHOE ALLOWANCE 100.30.3040.61630 $360 $360 $360 $360 0%
IMRF 100.30.3040.61710 $35,807 $17,808 $14,401 $15,013 4.3%
SOCIAL SECURITY 100.30.3040.61725 $34,644 $36,073 $27,077 $32,095 18.5%
MEDICARE 100.30.3040.61730 $8,102 $8,436 $6,333 $7,507 18.5%
SEASONAL EMPLOYEES 100.30.3040.61060 $110,597 $136,345 $82,000 $120,000 46.3%
ADVERTISING 100.30.3040.62205 $350 $130 N/A
PRINTING 100.30.3040.62210 $0 $491 $900 N/A
BLDG MAINTENANCE SERVICES 100.30.3040.62225 $3,032 $2,657 $5,000 $6,500 30%
OTHER EQMT MAINTENANCE 100.30.3040.62245 $316 $0 $1,400 $1,400 0%
TRAINING & TRAVEL 100.30.3040.62295 $49 $228 $5,000 $9,500 90%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 194
MEMBERSHIP DUES 100.30.3040.62360 $80 $40 $600 $600 0%
RENTALS 100.30.3040.62375 $0 $300 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3040.62495 $982 $917 $800 $800 0%
INSTRUCTOR SERVICES 100.30.3040.62505 $34,430 $17,021 $25,000 $15,000 -40%
FIELD TRIPS 100.30.3040.62507 $9,426 $22,591 $20,500 $20,500 0%
ENTERTAIN/PERFORMER SERV 100.30.3040.62511 $3,587 $3,223 $3,500 $3,500 0%
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3040.62525 $175 N/A
Holiday Food Drive Expenses 100.30.3040.62996 $117 $13,596 N/A
ELECTRICITY 100.30.3040.64005 $30,265 $19,154 $36,700 $36,700 0%
NATURAL GAS 100.30.3040.64015 $9,860 $13,703 $14,800 $14,800 0%
TELECOMMUNICATIONS -
WIRELESS 100.30.3040.64540 $1,314 $1,310 N/A
CLOTHING 100.30.3040.65020 $2,498 $3,852 $2,500 $7,500 200%
FOOD 100.30.3040.65025 $56,199 $53,535 $50,000 $50,000 0%
JANITORIAL SUPPLIES 100.30.3040.65040 $5,806 $7,550 $8,700 $8,700 0%
BLDG MAINTENANCE MATERIAL 100.30.3040.65050 $106 $990 N/A
OFFICE SUPPLIES 100.30.3040.65095 $2,225 $1,618 $2,300 $3,000 30.4%
RECREATION SUPPLIES 100.30.3040.65110 $11,629 $29,498 $39,500 $30,000 -24.1%
OTHER PROGRAM COSTS 100.30.3040.62490 $4 $0 $10,000 $5,000 -50%
Total Fleetwood Jourdain Com Ct:$901,862 $904,050 $952,789 $1,101,900 15.6%
Fleetwood/Jourdain Theatr
REGULAR PAY 100.30.3045.61010 $69,035 $67,982 $68,204 $84,367 23.7%
PERMANENT PART-TIME 100.30.3045.61050 $0 $1 N/A
HEALTH INSURANCE 100.30.3045.61510 $22,610 $7,911 $8,549 $9,146 7%
LIFE INSURANCE 100.30.3045.61615 $89 $92 $84 $70 -17%
IMRF 100.30.3045.61710 $5,677 $3,225 $2,258 $2,456 8.7%
SOCIAL SECURITY 100.30.3045.61725 $3,995 $4,085 $4,229 $5,231 23.7%
MEDICARE 100.30.3045.61730 $934 $955 $989 $1,224 23.7%
ADVERTISING 100.30.3045.62205 $0 $6 $500 N/A
PRINTING 100.30.3045.62210 $0 $238 $2,500 $1,000 -60%
MEMBERSHIP DUES 100.30.3045.62360 $40 $40 N/A
RENTALS 100.30.3045.62375 $455 $1,962 $4,000 N/A
INSTRUCTOR SERVICES 100.30.3045.62505 $15,052 $29,667 $25,000 $25,000 0%
ENTERTAIN/PERFORMER SERV 100.30.3045.62511 $5,850 $15,922 $22,000 $22,000 0%
RENTAL SERVICES 100.30.3045.62515 $1,145 $3,775 $1,500 N/A
CLOTHING 100.30.3045.65020 $0 $2,000 N/A
FOOD 100.30.3045.65025 $181 $128 $4,000 $2,000 -50%
OFFICE SUPPLIES 100.30.3045.65095 $207 $193 $500 $500 0%
RECREATION SUPPLIES 100.30.3045.65110 $2,327 $3,281 $7,500 $1,000 -86.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 195
OTHER PROGRAM COSTS 100.30.3045.62490 $7,810 $5,835 $3,400 $3,400 0%
Total Fleetwood/Jourdain Theatr:$135,408 $145,298 $153,714 $160,893 4.7%
Recreation Outreach Program
REGULAR PAY 100.30.3050.61010 $826 -$332 N/A
PROGRAM ASSISTANTS 100.30.3050.61013 $20,972 $20,406 N/A
PERMANENT PART-TIME 100.30.3050.61050 $39,540 -$718 N/A
OVERTIME PAY 100.30.3050.61110 $142 $122 N/A
IMRF 100.30.3050.61710 $4,648 $718 N/A
SOCIAL SECURITY 100.30.3050.61725 $6,842 $1,981 N/A
MEDICARE 100.30.3050.61730 $1,600 $463 N/A
SEASONAL EMPLOYEES 100.30.3050.61060 $48,871 $12,466 $364,000 $100,000 -72.5%
ADVERTISING 100.30.3050.62205 $0 $200 N/A
PRINTING 100.30.3050.62210 $91 $500 N/A
TRAINING & TRAVEL 100.30.3050.62295 $0 $8 N/A
TELEPHONE CHARGEBACKS 100.30.3050.62320 $2,641 $6,089 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3050.62495 $270 N/A
FIELD TRIPS 100.30.3050.62507 $1,800 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3050.64540 $33 N/A
CLOTHING 100.30.3050.65020 $1,859 $0 $3,600 $3,600 0%
FOOD 100.30.3050.65025 $121,449 $140,911 $4,000 $6,000 50%
JANITORIAL SUPPLIES 100.30.3050.65040 $82 $0 $10,000 N/A
OFFICE SUPPLIES 100.30.3050.65095 $11 $0 $100 $100 0%
RECREATION SUPPLIES 100.30.3050.65110 $2,184 $2,188 $10,000 N/A
OTHER PROGRAM COSTS 100.30.3050.62490 $175 $189 N/A
Total Recreation Outreach
Program:$254,036 $184,491 $392,400 $109,700 -72%
Levy Center Senior Services
REGULAR PAY 100.30.3055.61010 $445,083 $373,656 $448,750 $546,447 21.8%
RECREATION INSTRUCTORS REG
PAY 100.30.3055.61011 $40,671 $41,205 $44,000 $44,000 0%
PROGRAM ASSISTANTS 100.30.3055.61013 $5,926 $8,676 $12,000 $10,000 -16.7%
PERMANENT PART-TIME 100.30.3055.61050 $66,376 $93,242 $118,606 $150,917 27.2%
SPECIAL EVENT PAY 100.30.3055.61062 $360 $0 $2,000 $2,000 0%
OVERTIME PAY 100.30.3055.61110 $1,598 $5,525 $2,499 $2,500 0%
TERMINATION PAYOUTS 100.30.3055.61415 $2,574 $526 N/A
ANNUAL SICK LEAVE PAYOUT 100.30.3055.61420 $597 $615 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.30.3055.61430 $2,655 N/A
HEALTH INSURANCE 100.30.3055.61510 $106,855 $72,769 $78,440 $86,064 9.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 196
VISION INSURANCE 100.30.3055.61513 $148 $202 $205 $186 -9.3%
LIFE INSURANCE 100.30.3055.61615 $353 $278 $339 $280 -17.4%
AUTO ALLOWANCE 100.30.3055.61625 $900 $900 $825 $900 9.1%
CELL PHONE ALLOWANCE 100.30.3055.61626 $504 $504 $462 $864 87%
SHOE ALLOWANCE 100.30.3055.61630 $1,260 $1,440 $1,080 $1,440 33.3%
IMRF 100.30.3055.61710 $40,871 $20,870 $17,822 $19,059 6.9%
SOCIAL SECURITY 100.30.3055.61725 $33,741 $31,543 $35,323 $43,437 23%
MEDICARE 100.30.3055.61730 $7,891 $7,377 $8,261 $10,159 23%
SEASONAL EMPLOYEES 100.30.3055.61060 $1,038 $1,178 $1,500 $1,000 -33.3%
ADVERTISING 100.30.3055.62205 $350 $0 $2,000 $2,000 0%
PRINTING 100.30.3055.62210 $1,871 $473 $4,300 $4,300 0%
OTHER EQMT MAINTENANCE 100.30.3055.62245 $1,872 $4,138 $6,350 $6,350 0%
TRAINING & TRAVEL 100.30.3055.62295 $0 $420 $9,000 N/A
MEMBERSHIP DUES 100.30.3055.62360 $1,057 $160 $1,050 $1,050 0%
COPY MACHINE CHARGES 100.30.3055.62380 $3,331 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3055.62495 $977 $931 $750 $750 0%
INSTRUCTOR SERVICES 100.30.3055.62505 $173,842 $230,613 $154,000 $272,700 77.1%
FIELD TRIPS 100.30.3055.62507 $4,289 $7,439 $13,500 $3,500 -74.1%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3055.62509 $320 $2,895 $4,800 $4,800 0%
ENTERTAIN/PERFORMER SERV 100.30.3055.62511 $4,247 $5,035 $1,900 $1,900 0%
RENTAL SERVICES 100.30.3055.62515 $0 $4,000 N/A
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3055.62525 $280 N/A
COUPON PMTS-CAB SUBSIDY 100.30.3055.62695 $101,567 $114,602 $170,000 $125,000 -26.5%
ELECTRICITY 100.30.3055.64005 $46,821 $34,016 $50,000 $50,000 0%
NATURAL GAS 100.30.3055.64015 $9,477 $9,396 $23,200 $23,200 0%
TELECOMMUNICATIONS -
WIRELESS 100.30.3055.64540 $399 $387 N/A
CLOTHING 100.30.3055.65020 $2,757 $232 $1,616 $4,000 147.5%
FOOD 100.30.3055.65025 $28,432 $36,659 $43,000 $43,000 0%
JANITORIAL SUPPLIES 100.30.3055.65040 $7,063 $4,518 $9,200 $8,000 -13%
BLDG MAINTENANCE MATERIAL 100.30.3055.65050 $5,192 $5,938 $5,580 $20,000 258.4%
OFFICE/OTHER EQT MTN MATL 100.30.3055.65070 $140 $0 $415 $415 0%
SAFETY EQUIPMENT 100.30.3055.65090 $0 $244 N/A
OFFICE SUPPLIES 100.30.3055.65095 $2,784 $1,890 $4,050 $4,050 0%
RECREATION SUPPLIES 100.30.3055.65110 $21,333 $20,917 $20,600 $20,600 0%
OTHER PROGRAM COSTS 100.30.3055.62490 $13 N/A
Total Levy Center Senior Services:$1,177,523 $1,141,700 $1,288,424 $1,527,868 18.6%
Boat Ramp Operations
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 197
OVERTIME PAY 100.30.3065.61110 $1,748 $2,200 N/A
HEALTH INSURANCE 100.30.3065.61510 $25 N/A
IMRF 100.30.3065.61710 $22 N/A
SOCIAL SECURITY 100.30.3065.61725 $1,052 N/A
MEDICARE 100.30.3065.61730 $246 N/A
SEASONAL EMPLOYEES 100.30.3065.61060 $15,218 $16,500 N/A
TESTING SERVICES 100.30.3065.62165 $3,680 $4,389 $4,000 $4,000 0%
OTHER CONTRACTUAL SERVICES 100.30.3065.62520 $0 $136 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3065.64540 $2,737 N/A
FOOD 100.30.3065.65025 $180 N/A
JANITORIAL SUPPLIES 100.30.3065.65040 $0 $500 N/A
LICENSING/REGULATORY SUPP 100.30.3065.65045 $2,237 $3,100 N/A
BLDG MAINTENANCE MATERIAL 100.30.3065.65050 $41,808 $35,764 $36,000 $75,000 108.3%
RECREATION SUPPLIES 100.30.3065.65110 $6,717 $3,179 $4,650 $4,650 0%
Total Boat Ramp Operations:$72,752 $46,386 $66,950 $83,650 24.9%
Beaches
REGULAR PAY 100.30.3080.61010 $111,862 $98,212 $145,000 $137,889 -4.9%
RECREATION INSTRUCTORS REG
PAY 100.30.3080.61011 $0 $8,000 N/A
PERMANENT PART-TIME 100.30.3080.61050 $252 $485 N/A
OVERTIME PAY 100.30.3080.61110 $40,904 $84,869 $36,800 $36,800 0%
TERMINATION PAYOUTS 100.30.3080.61415 $0 $5,829 N/A
HEALTH INSURANCE 100.30.3080.61510 -$14 $15,668 $38,799 $18,755 -51.7%
VISION INSURANCE 100.30.3080.61513 $3 $38 N/A
LIFE INSURANCE 100.30.3080.61615 $101 $119 $105 $115 9.3%
AUTO ALLOWANCE 100.30.3080.61625 $450 $750 $825 $450 -45.5%
CELL PHONE ALLOWANCE 100.30.3080.61626 $504 $504 $462 $252 -45.5%
IMRF 100.30.3080.61710 $6,730 $4,724 $4,800 $4,014 -16.4%
SOCIAL SECURITY 100.30.3080.61725 $48,910 $58,871 $9,070 $8,593 -5.3%
MEDICARE 100.30.3080.61730 $11,439 $13,768 $2,122 $2,010 -5.3%
SEASONAL EMPLOYEES 100.30.3080.61060 $634,997 $762,944 $388,000 $404,500 4.3%
CONSULTING SERVICES 100.30.3080.62185 $0 $29,590 N/A
ADVERTISING 100.30.3080.62205 $350 $0 N/A
OFFICE EQUIPMENT MAINT 100.30.3080.62235 $0 $220 $400 $400 0%
OTHER EQMT MAINTENANCE 100.30.3080.62245 $0 $7,193 $600 $600 0%
TRAINING & TRAVEL 100.30.3080.62295 $230 $9,631 $18,100 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3080.62495 $679 $424 $700 $700 0%
INSTRUCTOR SERVICES 100.30.3080.62505 $0 $24,985 $5,000 N/A
ELECTRICITY 100.30.3080.64005 $789 $743 $2,000 $2,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 198
NATURAL GAS 100.30.3080.64015 $1,640 $2,451 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3080.64540 $156 $175 N/A
CLOTHING 100.30.3080.65020 $9,048 $13,932 $10,000 N/A
FOOD 100.30.3080.65025 $403 $8,010 $6,000 N/A
PETROLEUM PRODUCTS 100.30.3080.65035 $143 $0 $1,000 $500 -50%
JANITORIAL SUPPLIES 100.30.3080.65040 $8,509 $7,610 $750 $750 0%
LICENSING/REGULATORY SUPP 100.30.3080.65045 $6,991 $6,000 N/A
BLDG MAINTENANCE MATERIAL 100.30.3080.65050 $0 $882 N/A
OFFICE/OTHER EQT MTN MATL 100.30.3080.65070 $196 $0 $1,000 N/A
MEDICAL & LAB SUPPLIES 100.30.3080.65075 $925 $500 N/A
MINOR EQUIPMENT & TOOLS 100.30.3080.65085 $223 $793 $1,000 N/A
SAFETY EQUIPMENT 100.30.3080.65090 $788 $6,767 $2,200 $5,000 127.3%
OFFICE SUPPLIES 100.30.3080.65095 $258 $912 $1,000 $1,000 0%
RECREATION SUPPLIES 100.30.3080.65110 $6,283 $29,327 $19,000 $30,000 57.9%
OTHER PROGRAM COSTS 100.30.3080.62490 $2,824 $0 $500 $500 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.30.3080.66049 $0 $2,634 N/A
Total Beaches:$896,569 $1,193,026 $662,633 $701,965 5.9%
Crown Ice Rink
PERMANENT PART-TIME 100.30.3095.61050 $282 N/A
IMRF 100.30.3095.61710 $23 N/A
SOCIAL SECURITY 100.30.3095.61725 $17 N/A
MEDICARE 100.30.3095.61730 $4 N/A
NATURAL GAS 100.30.3095.64015 $12,456 $18,798 N/A
OTHER PROGRAM COSTS 100.30.3095.62490 $524 N/A
Total Crown Ice Rink:$13,306 $18,798 $0 $0 0%
Sports Leagues
PERMANENT PART-TIME 100.30.3100.61050 $130 N/A
SOCIAL SECURITY 100.30.3100.61725 $8 $0 N/A
MEDICARE 100.30.3100.61730 $2 $0 N/A
SEASONAL EMPLOYEES 100.30.3100.61060 $0 $0 $13,000 $13,000 0%
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 $1,726 $1,870 N/A
SPORTS OFFICIALS 100.30.3100.62508 $0 $0 $9,500 $9,500 0%
RECREATION SUPPLIES 100.30.3100.65110 $4,290 $7,657 $45,800 $45,800 0%
Total Sports Leagues:$6,156 $9,527 $68,550 $68,550 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 199
Aquatic Camp
RECREATION SUPPLIES 100.30.3105.65110 $0 $58 N/A
Total Aquatic Camp:$0 $58 $0 $0 0%
Special Recreation
REGULAR PAY 100.30.3130.61010 $145,733 $129,957 $156,322 $180,658 15.6%
RECREATION INSTRUCTORS REG
PAY 100.30.3130.61011 $104 $124 $10,000 N/A
PROGRAM ASSISTANTS 100.30.3130.61013 $11,765 $26,063 $30,000 N/A
PERMANENT PART-TIME 100.30.3130.61050 $2,988 $11,496 N/A
OVERTIME PAY 100.30.3130.61110 $3,805 $9,915 $3,997 $4,000 0.1%
TERMINATION PAYOUTS 100.30.3130.61415 $0 $6,894 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.30.3130.61430 $0 $4,461 N/A
HEALTH INSURANCE 100.30.3130.61510 $13,893 $13,074 $21,248 $31,330 47.4%
VISION INSURANCE 100.30.3130.61513 $76 $71 $35 $38 9.3%
LIFE INSURANCE 100.30.3130.61615 $185 $168 $95 $79 -16.7%
AUTO ALLOWANCE 100.30.3130.61625 $900 $713 $413 $450 9.1%
CELL PHONE ALLOWANCE 100.30.3130.61626 $504 $370 N/A
IMRF 100.30.3130.61710 $13,324 $6,647 $5,174 $5,258 1.6%
SOCIAL SECURITY 100.30.3130.61725 $25,105 $22,222 $10,840 $12,348 13.9%
MEDICARE 100.30.3130.61730 $5,871 $5,197 $2,535 $2,888 13.9%
SEASONAL EMPLOYEES 100.30.3130.61060 $242,227 $172,084 $288,111 $200,000 -30.6%
CONSULTING SERVICES 100.30.3130.62185 $23,541 N/A
TRAINING & TRAVEL 100.30.3130.62295 $35 $627 $7,000 N/A
MEMBERSHIP DUES 100.30.3130.62360 $270 $418 $417 $400 -4.1%
FIELD TRIPS 100.30.3130.62507 $40,320 $8,598 $56,946 $56,946 0%
TELECOMMUNICATIONS -
WIRELESS 100.30.3130.64540 $3,041 $3,285 N/A
CLOTHING 100.30.3130.65020 $3,115 $1,342 $1,300 $5,000 284.6%
FOOD 100.30.3130.65025 $1,580 $3,636 $3,155 $5,000 58.5%
MEDICAL & LAB SUPPLIES 100.30.3130.65075 $722 $423 $600 $600 0%
OFFICE SUPPLIES 100.30.3130.65095 $1,230 $23 $500 $500 0%
RECREATION SUPPLIES 100.30.3130.65110 $5,596 $4,842 $4,300 $7,000 62.8%
OTHER PROGRAM COSTS 100.30.3130.62490 $4,910 $39,866 $10,075 $10,075 0%
Total Special Recreation:$527,299 $496,058 $566,064 $569,570 0.6%
Bus Program
REGULAR PAY 100.30.3140.61010 $454 $8,049 N/A
PROGRAM ASSISTANTS 100.30.3140.61013 $0 $17,600 N/A
PERMANENT PART-TIME 100.30.3140.61050 $23,514 $17,994 $66,951 $83,875 25.3%
OVERTIME PAY 100.30.3140.61110 $0 $316 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 200
TERMINATION PAYOUTS 100.30.3140.61415 $17 N/A
IMRF 100.30.3140.61710 $1,972 $1,221 $1,159 $1,309 13%
SOCIAL SECURITY 100.30.3140.61725 $1,675 $1,634 $4,151 $5,201 25.3%
MEDICARE 100.30.3140.61730 $392 $382 $971 $1,216 25.3%
SEASONAL EMPLOYEES 100.30.3140.61060 $3,036 N/A
FIELD TRIPS 100.30.3140.62507 $0 $1,882 N/A
Total Bus Program:$31,061 $31,477 $90,831 $91,601 0.8%
Park Service Unit
REGULAR PAY 100.30.3150.61010 $1,792 $1,046 N/A
PERMANENT PART-TIME 100.30.3150.61050 $63,351 $36,367 $46,180 $51,096 10.6%
OVERTIME PAY 100.30.3150.61110 $1,156 $2,427 N/A
TERMINATION PAYOUTS 100.30.3150.61415 $9,297 N/A
HEALTH INSURANCE 100.30.3150.61510 $0 $4 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 $360 $180 $180 N/A
IMRF 100.30.3150.61710 $5,853 $1,714 $1,529 N/A
SOCIAL SECURITY 100.30.3150.61725 $4,709 $4,473 $2,875 $3,169 10.2%
MEDICARE 100.30.3150.61730 $1,101 $1,046 $673 $742 10.3%
SEASONAL EMPLOYEES 100.30.3150.61060 $0 $32,127 $287,000 $200,000 -30.3%
TELECOMMUNICATIONS -
WIRELESS 100.30.3150.64540 $364 $663 N/A
CLOTHING 100.30.3150.65020 $0 $873 $600 $5,000 733.3%
JANITORIAL SUPPLIES 100.30.3150.65040 $0 $4,800 N/A
MINOR EQUIPMENT & TOOLS 100.30.3150.65085 $669 $0 $400 $1,000 150%
RECREATION SUPPLIES 100.30.3150.65110 $227 $10,000 N/A
Total Park Service Unit:$88,653 $81,146 $339,437 $275,807 -18.7%
Golf
REGULAR PAY 100.30.3155.61010 $1,009 N/A
SOCIAL SECURITY 100.30.3155.61725 $528 $625 N/A
MEDICARE 100.30.3155.61730 $124 $146 N/A
SEASONAL EMPLOYEES 100.30.3155.61060 $16,294 $9,075 N/A
Total Golf:$16,945 $10,856 $0 $0 0%
Community Relations
SOCIAL SECURITY 100.30.3205.61725 $66 N/A
MEDICARE 100.30.3205.61730 $15 N/A
SEASONAL EMPLOYEES 100.30.3205.61060 $1,065 N/A
Total Community Relations:$1,147 $0 $0 $0 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 201
Youth Engagement Division
REGULAR PAY 100.30.3215.61010 $0 $360 N/A
OVERTIME PAY 100.30.3215.61110 $0 $270 N/A
SOCIAL SECURITY 100.30.3215.61725 $426 $1,149 N/A
MEDICARE 100.30.3215.61730 $100 $269 N/A
SEASONAL EMPLOYEES 100.30.3215.61060 $6,873 $17,898 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3215.64540 $942 $884 N/A
OTHER PROGRAM COSTS 100.30.3215.62490 $845 $0 N/A
Total Youth Engagement Division:$9,186 $20,829 $0 $0 0%
Gibbs-Morrison Cultural Center
REGULAR PAY 100.30.3225.61010 $448 $1,394 N/A
PROGRAM ASSISTANTS 100.30.3225.61013 $478 N/A
PERMANENT PART-TIME 100.30.3225.61050 $33,892 $13,502 $39,153 $35,429 -9.5%
SHOE ALLOWANCE 100.30.3225.61630 $540 $360 $360 N/A
SOCIAL SECURITY 100.30.3225.61725 $2,197 $946 $2,450 $2,687 9.7%
MEDICARE 100.30.3225.61730 $514 $221 $573 $629 9.8%
SEASONAL EMPLOYEES 100.30.3225.61060 $0 $7,500 N/A
ADVERTISING 100.30.3225.62205 $350 $500 N/A
PRINTING 100.30.3225.62210 $0 $500 N/A
BLDG MAINTENANCE SERVICES 100.30.3225.62225 $46 $0 $1,717 $1,717 0%
RECEPTION/ENTERTAINMEN 100.30.3225.62365 $0 $0 $100 $100 0%
LICENSED PEST CONTROL
SERVICES 100.30.3225.62495 $729 $817 $1,200 $1,200 0%
INSTRUCTOR SERVICES 100.30.3225.62505 $648 $0 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3225.62509 $710 $400 $5,000 $5,000 0%
ENTERTAIN/PERFORMER SERV 100.30.3225.62511 $398 $843 N/A
ELECTRICITY 100.30.3225.64005 $3,524 $2,094 $6,500 $6,500 0%
NATURAL GAS 100.30.3225.64015 $3,468 $2,053 $4,500 $4,500 0%
FOOD 100.30.3225.65025 $0 $0 $1,000 $1,000 0%
JANITORIAL SUPPLIES 100.30.3225.65040 $1,725 $1,202 $4,000 $4,000 0%
OFFICE SUPPLIES 100.30.3225.65095 $0 $0 $2,000 $2,000 0%
RECREATION SUPPLIES 100.30.3225.65110 $170 $0 $11,000 $5,000 -54.5%
OTHER PROGRAM COSTS 100.30.3225.62490 $0 $0 $15,000 $15,000 0%
Total Gibbs-Morrison Cultural
Center:$49,835 $23,832 $108,053 $89,762 -16.9%
Ecology Center
REGULAR PAY 100.30.3605.61010 $143,046 $111,549 $269,407 $412,305 53%
RECREATION INSTRUCTORS REG
PAY 100.30.3605.61011 $45,047 $63,259 $58,000 $120,000 106.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 202
PROGRAM ASSISTANTS 100.30.3605.61013 $934 $65 N/A
PERMANENT PART-TIME 100.30.3605.61050 $34,092 $25,654 $105,176 $23,414 -77.7%
OVERTIME PAY 100.30.3605.61110 $5,005 $4,137 $10,000 $10,000 0%
TERMINATION PAYOUTS 100.30.3605.61415 $1,279 $0 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.30.3605.61430 $3,092 N/A
HEALTH INSURANCE 100.30.3605.61510 $16,212 $5,847 $67,859 $74,772 10.2%
VISION INSURANCE 100.30.3605.61513 $84 $35 $35 $38 8.6%
LIFE INSURANCE 100.30.3605.61615 $147 $98 $131 $145 10.7%
AUTO ALLOWANCE 100.30.3605.61625 $0 $594 N/A
CELL PHONE ALLOWANCE 100.30.3605.61626 $270 $0 $462 N/A
SHOE ALLOWANCE 100.30.3605.61630 $360 $360 $180 $540 200%
IMRF 100.30.3605.61710 $12,869 $5,700 $11,731 $11,999 2.3%
SOCIAL SECURITY 100.30.3605.61725 $21,515 $19,644 $23,301 $27,049 16.1%
MEDICARE 100.30.3605.61730 $5,032 $4,594 $5,450 $6,327 16.1%
SEASONAL EMPLOYEES 100.30.3605.61060 $120,168 $113,777 $130,000 $123,000 -5.4%
ADVERTISING 100.30.3605.62205 $350 N/A
PRINTING 100.30.3605.62210 $0 $331 $2,500 $500 -80%
IMPROVEMENT MAINT SERVICE 100.30.3605.62230 $19,102 N/A
TRAINING & TRAVEL 100.30.3605.62295 $185 $210 $2,500 $10,000 300%
MEMBERSHIP DUES 100.30.3605.62360 $100 $475 $400 $500 25%
COPY MACHINE CHARGES 100.30.3605.62380 $74 N/A
LICENSED PEST CONTROL
SERVICES 100.30.3605.62495 $1,048 $1,060 $792 $800 1%
INSTRUCTOR SERVICES 100.30.3605.62505 $2,707 $4,222 $10,000 $5,000 -50%
FIELD TRIPS 100.30.3605.62507 $14,524 $20,932 $24,900 $24,900 0%
ENTERTAIN/PERFORMER SERV 100.30.3605.62511 $0 $2,872 $1,975 $1,975 0%
SECURITY ALARM CONTRACTS 100.30.3605.62518 $1,003 $750 N/A
OTHER CONTRACTUAL SERVICES 100.30.3605.62520 $48 $600 N/A
ELECTRICITY 100.30.3605.64005 $5,083 $4,503 $6,310 $3,310 -47.5%
NATURAL GAS 100.30.3605.64015 $2,591 $3,716 $4,600 $2,300 -50%
AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 $122 $2,180 $1,233 $6,533 429.8%
CLOTHING 100.30.3605.65020 $1,996 $14,137 $8,000 $12,000 50%
FOOD 100.30.3605.65025 $3,528 $6,631 $6,500 $6,500 0%
JANITORIAL SUPPLIES 100.30.3605.65040 $2,071 $1,601 $3,600 $3,600 0%
BLDG MAINTENANCE MATERIAL 100.30.3605.65050 $213 $299 N/A
MINOR EQUIPMENT & TOOLS 100.30.3605.65085 $1,948 $1,732 $700 $1,000 42.9%
OFFICE SUPPLIES 100.30.3605.65095 $1,704 $1,557 $2,900 $2,900 0%
RECREATION SUPPLIES 100.30.3605.65110 $12,699 $15,705 $11,100 $11,100 0%
OTHER PROGRAM COSTS 100.30.3605.62490 $4,203 $6,808 $8,000 $8,000 0%
Total Ecology Center:$465,298 $463,587 $778,336 $911,107 17.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 203
Eco-Quest Day Camp
OVERTIME PAY 100.30.3610.61110 $98 N/A
SOCIAL SECURITY 100.30.3610.61725 $192 $50 N/A
MEDICARE 100.30.3610.61730 $45 $12 N/A
SEASONAL EMPLOYEES 100.30.3610.61060 $2,992 $799 N/A
Total Eco-Quest Day Camp:$3,327 $860 $0 $0 0%
Noyes Cultural Arts Center
REGULAR PAY 100.30.3710.61010 $73,409 $73,741 $70,789 $87,671 23.8%
PERMANENT PART-TIME 100.30.3710.61050 $74,855 $62,497 $56,566 $62,641 10.7%
OVERTIME PAY 100.30.3710.61110 $0 $181 $2,000 $2,000 0%
TERMINATION PAYOUTS 100.30.3710.61415 $411 $763 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)100.30.3710.61430 $0 $556 N/A
HEALTH INSURANCE 100.30.3710.61510 $22,700 $21,756 $23,507 $25,151 7%
LIFE INSURANCE 100.30.3710.61615 $7 $7 $6 $1 -83.8%
SHOE ALLOWANCE 100.30.3710.61630 $720 $900 $720 $900 25%
IMRF 100.30.3710.61710 $7,403 $4,103 $2,343 $2,552 8.9%
SOCIAL SECURITY 100.30.3710.61725 $9,022 $8,321 $7,941 $9,376 18.1%
MEDICARE 100.30.3710.61730 $2,110 $1,946 $1,857 $2,193 18.1%
ADVERTISING 100.30.3710.62205 $700 N/A
BLDG MAINTENANCE SERVICES 100.30.3710.62225 $0 $0 $1,666 $1,666 0%
TRAINING & TRAVEL 100.30.3710.62295 $0 $2,500 N/A
COPY MACHINE CHARGES 100.30.3710.62380 $4,290 N/A
ELEVATOR CONTRACT COSTS 100.30.3710.62425 $0 $0 $2,660 $2,660 0%
LICENSED PEST CONTROL
SERVICES 100.30.3710.62495 $578 $692 $600 $600 0%
SECURITY ALARM CONTRACTS 100.30.3710.62518 $1,187 $1,206 $1,100 $1,100 0%
ELECTRICITY 100.30.3710.64005 $14,915 $10,937 $20,960 $11,000 -47.5%
NATURAL GAS 100.30.3710.64015 $12,842 $18,360 $24,300 $15,000 -38.3%
TELECOMMUNICATIONS -
WIRELESS 100.30.3710.64540 $434 $361 N/A
JANITORIAL SUPPLIES 100.30.3710.65040 $3,648 $2,859 $2,950 $2,950 0%
BLDG MAINTENANCE MATERIAL 100.30.3710.65050 $820 $507 $1,000 $1,000 0%
MINOR EQUIPMENT & TOOLS 100.30.3710.65085 $0 $80 $200 $200 0%
RECREATION SUPPLIES 100.30.3710.65110 $0 $0 $1,000 $1,000 0%
OTHER IMPROVEMENTS 100.30.3710.65515 $7,691 N/A
Total Noyes Cultural Arts Center:$237,741 $209,774 $222,166 $232,161 4.5%
Cultural Arts Programs
REGULAR PAY 100.30.3720.61010 $92,239 $92,176 $90,275 $107,350 18.9%
OVERTIME PAY 100.30.3720.61110 $8,938 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 204
HEALTH INSURANCE 100.30.3720.61510 $24,131 $23,065 $23,507 $25,151 7%
VISION INSURANCE 100.30.3720.61513 $3 $3 N/A
LIFE INSURANCE 100.30.3720.61615 $121 $127 $111 $87 -21.2%
IMRF 100.30.3720.61710 $8,067 $4,693 $2,988 $3,125 4.6%
SOCIAL SECURITY 100.30.3720.61725 $12,947 $12,001 $5,597 $6,657 18.9%
MEDICARE 100.30.3720.61730 $3,028 $2,807 $1,309 $1,557 19%
SEASONAL EMPLOYEES 100.30.3720.61060 $118,011 $100,137 $122,000 $122,000 0%
PRINTING 100.30.3720.62210 $0 $0 $1,500 N/A
MEMBERSHIP DUES 100.30.3720.62360 $40 $0 $250 $250 0%
RECEPTION/ENTERTAINMEN 100.30.3720.62365 $0 $300 N/A
INSTRUCTOR SERVICES 100.30.3720.62505 $19,681 $29,434 $12,800 $12,800 0%
WORK- STUDY 100.30.3720.62506 $1,046 $2,414 $4,000 $4,000 0%
FIELD TRIPS 100.30.3720.62507 $2,340 $3,967 $4,000 $4,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.30.3720.62509 $5,100 $12,553 $8,079 N/A
ENTERTAIN/PERFORMER SERV 100.30.3720.62511 $15,100 $26,235 $20,500 N/A
RENTAL SERVICES 100.30.3720.62515 $14,810 $8,215 $20,000 N/A
TELECOMMUNICATIONS -
WIRELESS 100.30.3720.64540 $2,026 $2,215 N/A
CLOTHING 100.30.3720.65020 $974 $0 $5,650 $5,650 0%
FOOD 100.30.3720.65025 $0 $73 $2,400 N/A
OFFICE SUPPLIES 100.30.3720.65095 $33 $0 $1,000 N/A
RECREATION SUPPLIES 100.30.3720.65110 $8,132 $12,058 $19,600 $9,600 -51%
OTHER PROGRAM COSTS 100.30.3720.62490 $5,550 $745 $22,425 $2,425 -89.2%
Total Cultural Arts Programs:$333,379 $341,855 $368,291 $304,652 -17.3%
Total Parks And Recreation:$11,198,895 $11,526,700 $12,751,313 $14,261,744 11.8%
Total Expenditures:$11,198,895 $11,526,700 $12,751,313 $14,261,744 11.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 205
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 2024 Page 206
Accomplishments in 2023
The Green Bay Road water main replacement from Lincoln Street to Central Street was completed
The Ridge Avenue traf c signal upgrade from Oakton Street to Davis Street was completed
2023 Motor Fuel Tax funded street resurfacing project was completed
Central Street Bridge replacement was completed
Staff completed a tree inventory of 1/6th of the City’s public trees to return to an annual partial inventory cycle. This
work was completed with a $15,000 grant from the USDA Forest Service through the State and the Chicago Region
Trees Initiative at The Morton Arboretum
Raymond Park -- replaced 2-5 year tot lot
Staff completed DED injections on the City’s elm trees. This process is completed on a 3 year cycle and was last
completed in 2020.
Replaced 56 light xtures on street light poles with new LED xtures in conformance with the Street Light Master
Plan.
Staff partnered with Commercial Franchise Hauler, Glass Packaging Institute, and Glass Recycler to set-up a
commercial glass recycling program for bars and restaurants in Evanston.
Established a permanent free food scraps drop-off location for residents at Robert Crown
Staff conducted a 250 house recycling cart tagging pilot in Wards 3, 5, and 7 utilizing Rubicon software
Installed ComEd meters at three street light power centers to get them off of dusk to dawn charges.
Installed safety delineators at the CTA Isabella crossing to prevent vehicles from going around the down railroad
gates.
Replace ADA accessible beach paths at the three remaining beaches (Lighthouse, Lee, South Blvd.)
Repaired and resurfaced tennis/basketball courts at James Park, Robert Crown Center, Burnham Shores, and Bent
Park.
Staff hired a GIS intern to get GPS coordinates for new parkway tree plantings and memorial benches and trees.
Complete interior renovation of Lovelace Park eldhouse
City of Evanston | Budget Book 2024 Page 207
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Maintain City streets and alleys in drivable condition
Miles of streets resurfaced– primary routes Output 0 0.2 0.6 0
Miles of streets resurfaced– residential streets Output 2 2.6 1 1.8
Total number of unimproved alleys cut out and
refreshed with new material Output 12 7 9 16
Square yards of streets asphalt patched by
contractor Output 27,327 37,285 31,361 31,404
Number of Unimproved alleys paved Output x 4 5 5
Activity: Manage urban forest
Parkway trees trimmed by City crews Output 2,940 2,859 3,400 3,400
Total number of parkway elm removed due to DED Output 21 20 24 20
Percentage of parkway elms actually removed Effectiveness 2.60%3.00%3.20%3.00%
Total number of other trees removed Output 420 192 360 325
Total number of new park and parkway trees
planted Output 215 353 445 500
Elm trees covered under private insurance program Output 214 225 245 250
Percentage of trees that are removed by the City
and replaced within one year Ef ciency 0 10%10%15%
Total number of Public trees inventoried Output x x 5,955 5,700
Activity: Manage snow operations to incorporate sustainability goals
Tons of salt used/season Output 3,857 2,362 5,400 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
Issues Af fecting 2024 Budget
The City Council is considering a code modi cation to include tree preservation requirements for trees located on
private property. Public Works would not be able to implement and manage this program without additional staff.
The Forestry Division receives an abundance of 311 requests that is impossible to keep up with unless additional staff
is hired.
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 be replaced to the water meter when new water mains are installed.
The Recycling & Environmental Management Divison receives an overwhelming amount of 311 request that requires
an additional Crew Leader to address them in a timely manner. An additional two Equipment Operators II’s are also
being requested in response to the need for improved special pickups, bulk pickup and y dumping operations.
An additional $60,000 increase to the Foresety’s Agriculture & Botanical Supplies account was requested in order to
advance our efforts in meeting CARP goals. The additional funding will increase our new tree planting total to
approximately 500 trees per year.
City of Evanston | Budget Book 2024 Page 208
Upcoming Initiatives
Complete construction of the Main Street corridor improvement project from Maple Avenue to Hinman Avenue.
Complete Leon Place reconstruction project
Complete phase II design engineering for the Green Bay Road Project from McCormick Blvd. to Isabella Street.
Complete roadway rating analysis and develop a ve year street resurfacing plan.
Start the Phase I Engineering for Lincoln Street Bridge replacement project
Start phase II design engineering for Chicago Avenue corridor project from Howard to Davis Street
Complete Park Strategic Master Plan.
Complete construction of the Animal Shelter.
Construct new access to the Dog beach.
Complete construction of Ecology Center Renovation.
Replace North Fuel Island at the Service Center.
Continue Implementation of the Sidewalk Improvement and Sidewalk Gap In ll Programs.
Continue incorporation of CARP goals into City infrastructure projects.
Begin implementing recommendations from the Stormwater Master Plan and develop long-term goals for
stormwater mitigation.
Finalize development of the Lead Service Line Replacement Program in compliance with State of Illinois regulatory
requirements.
To establish and maintain a section pruning program and prune all trees on a seven year cycle by completing
pruning of trees in 1/7th of the City.
Replace approximately 65 light xtures in street light poles with new LED xtures in conformance with the Street
Light Master Plan.
Install ComEd meters in four street light power centers to get them off of dusk to dawn charges.
Revenues Summary
553,000 -$65,000
(-10.52% vs. prior year)
Public Works Agency Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
250k
500k
750k
1,000k
1,250k
Expenditures Summary
City of Evanston | Budget Book 2024 Page 209
15,868,893 $2,160,262
(15.76% vs. prior year)
Public Works Agency Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
0
5M
10M
15M
20M
Expenditures by Type
Budgeted Expenditures by Type
Salary and Benefits (70.6%)Salary and Benefits (70.6%) Salary and Benefits (70.6%)
Services and Supplies (10.9%)Services and Supplies (10.9%) Services and Supplies (10.9%)
Interfund Transfers (9.7%)Interfund Transfers (9.7%) Interfund Transfers (9.7%)
Insurance and Other Chargebacks (8.2%)Insurance and Other Chargebacks (8.2%) Insurance and Other Chargebacks (8.2%)
Capital Outlay (0.7%)Capital Outlay (0.7%) Capital Outlay (0.7%)
Contingencies (0.006%)Contingencies (0.006%) Contingencies (0.006%)
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 210
Expense Objects
Salary and Bene ts $8,516,564 $8,749,589 $9,029,662 $11,203,383 24.1%
Services and Supplies $1,028,111 $2,198,487 $2,121,969 $1,722,010 -18.8%
Miscellaneous $143 $2,100 $0 $0 0%
Capital Outlay $8,501 $57,829 $56,000 $104,500 86.6%
Interfund Transfers $1,069,992 $2,070,000 $1,240,000 $1,540,000 24.2%
Insurance and Other
Chargebacks $1,203,651 $1,219,840 $1,260,000 $1,298,000 3%
Contingencies $773 $30 $1,000 $1,000 0%
Total Expense Objects:$11,827,735 $14,297,876 $13,708,631 $15,868,893 15.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Revenue Detail
Budgeted Revenue by Division
Public Works Agency Admin (93.7%)Public Works Agency Admin (93.7%) Public Works Agency Admin (93.7%)
Traf. Sig.& St Light Maint (3.6%)Traf. Sig.& St Light Maint (3.6%) Traf. Sig.& St Light Maint (3.6%)
Greenways (2.7%)Greenways (2.7%) Greenways (2.7%)
Revenue
Public Works Agency
Public Works Agency Admin
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $15,010 $36,796 $358,000 $358,000 0%
RESIDENTS ANNUAL
PARKING PERMITS 100.40.4105.52130 -$30 N/A
VISITOR PARKING PERMITS 100.40.4105.52131 -$16 N/A
OVERSIZE TRUCK PERMIT 100.40.4105.52140 $28,525 $26,375 $20,000 $20,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 211
EASEMENTS 100.40.4105.52175 $4,727 $47,000 N/A
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 $96,010 $91,128 $63,000 $63,000 0%
TREE PRESERVATION
REVENUES 100.40.4105.53667 $13,359 $12,843 $5,000 $5,000 0%
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 $0 $0 $80,000 $20,000 -75%
I HEART EVANSTON TREES
PROJECT 100.40.4105.53737 $50 N/A
PROPERTY SALES AND
RENTAL 100.40.4105.56010 $94,011 N/A
MISCELLANEOUS REVENUE 100.40.4105.56045 $3,050 $76,294 N/A
REIMBURSEMENTS-SERVICES
AND SUPPLIES 100.40.4105.56067 $3,871 $20,000 N/A
REIMB. SALT USAGE DIST 65
ETHS NW 100.40.4105.56068 $20,771 $36,157 $32,000 $32,000 0%
PRIVATE ELM TREE
INSURANCE MONEY 100.40.4105.56134 $32,620 $21,160 $20,000 $20,000 0%
Total Public Works Agency
Admin:$311,958 $347,752 $598,000 $518,000 -13.4%
Greenways
DONATIONS 100.40.4330.56011 $15,137 $9,699 $15,000 N/A
Total Greenways:$15,137 $9,699 $15,000 N/A
Traf. Sig.& St Light Maint
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 $4,004 $3,274 $20,000 $20,000 0%
DAMAGE TO TRAFFIC
SIGNALS 100.40.4520.56030 $0 $2,435 N/A
DAMAGE TO STREET LIGHTS 100.40.4520.56031 $0 $7,334 N/A
REIMBURSEMENTS 100.40.4520.53632 $14,891 $372 N/A
Total Traf. Sig.& St Light Maint:$18,896 $13,415 $20,000 $20,000 0%
Total Public Works Agency:$345,991 $370,866 $618,000 $553,000 -10.5%
Total Revenue:$345,991 $370,866 $618,000 $553,000 -10.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 212
Expenditures Detail
Budgeted Expenditures by Division
Public Works Agency Admin (21.2%)Public Works Agency Admin (21.2%) Public Works Agency Admin (21.2%)
Forestry (14.5%)Forestry (14.5%) Forestry (14.5%)
Greenways (14.4%)Greenways (14.4%) Greenways (14.4%)Street Maintenance (12.9%)Street Maintenance (12.9%) Street Maintenance (12.9%)
Traf. Sig.& St Light Maint (8%)Traf. Sig.& St Light Maint (8%) Traf. Sig.& St Light Maint (8%)
Streets And Right Of Way (7.5%)Streets And Right Of Way (7.5%) Streets And Right Of Way (7.5%)
Infrastructure Maintenance (4.7%)Infrastructure Maintenance (4.7%) Infrastructure Maintenance (4.7%)
Maint-Snow & Ice (4.3%)Maint-Snow & Ice (4.3%) Maint-Snow & Ice (4.3%)
Recycling And Environmental Main (4.2%)Recycling And Environmental Main (4.2%) Recycling And Environmental Main (4.2%)
Parks And Facilities (3.5%)Parks And Facilities (3.5%) Parks And Facilities (3.5%)
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 $303,633 $282,727 $266,553 $302,983 13.7%
PERMANENT PART-TIME 100.40.4105.61050 $4,837 $21,178 $0 N/A
OVERTIME PAY 100.40.4105.61110 $285 $615 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4105.61430 $10,832 N/A
HEALTH INSURANCE 100.40.4105.61510 $16,901 $15,569 $11,754 $15,444 31.4%
VISION INSURANCE 100.40.4105.61513 $31 $23 $75 N/A
LIFE INSURANCE 100.40.4105.61615 $266 $245 $213 $213 0%
AUTO ALLOWANCE 100.40.4105.61625 $1,401 $1,089 $1,712 N/A
SHOE ALLOWANCE 100.40.4105.61630 $155 $0 $78 N/A
IMRF 100.40.4105.61710 $26,443 $14,283 $8,824 $8,818 -0.1%
SOCIAL SECURITY 100.40.4105.61725 $17,903 $17,506 $14,632 $16,983 16.1%
MEDICARE 100.40.4105.61730 $4,608 $4,322 $3,890 $4,395 13%
SEASONAL EMPLOYEES 100.40.4105.61060 $4,418 $0 $12,100 $12,100 0%
ENGINEERING SERVICES 100.40.4105.62145 $0 $750 N/A
CONSULTING SERVICES 100.40.4105.62185 $795 N/A
ADVERTISING 100.40.4105.62205 $140 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 213
PRINTING 100.40.4105.62210 $1,596 $1,787 N/A
TRAINING & TRAVEL 100.40.4105.62295 $189 $55 $10,000 $10,000 0%
MEMBERSHIP DUES 100.40.4105.62360 $400 $503 $2,450 $6,500 165.3%
COPY MACHINE CHARGES 100.40.4105.62380 $3,333 N/A
BANK SERVICE CHARGES 100.40.4105.62705 $4 N/A
NATURAL GAS 100.40.4105.64015 $20,334 $30,687 N/A
TELECOMMUNICATIONS -
WIRELESS 100.40.4105.64540 $16,666 $21,190 N/A
CLOTHING 100.40.4105.65020 $60,351 $53,382 $70,000 $90,000 28.6%
FOOD 100.40.4105.65025 $893 $47 $1,000 $1,000 0%
MINOR EQUIPMENT & TOOLS 100.40.4105.65085 $1,737 $0 $500 $500 0%
SAFETY EQUIPMENT 100.40.4105.65090 $2,128 $1,678 $2,000 $2,000 0%
OFFICE SUPPLIES 100.40.4105.65095 $509 $1,636 $1,500 $1,500 0%
TRAFFIC CONTROL SUPPLI 100.40.4105.65115 -$30 -$30 N/A
OTHER COMMODITIES 100.40.4105.65125 $347 $0 $1,300 $1,300 0%
OFFICE MACH. & EQUIP.100.40.4105.65620 $0 $0 $2,000 $20,000 900%
OTHER PROGRAM COSTS 100.40.4105.62490 $143 N/A
FURNITURE / FIXTURES /
EQUIPMENT 100.40.4105.65503 $0 $20,274 $30,000 N/A
OTHER IMPROVEMENTS 100.40.4105.65515 $0 $0 $3,000 $3,000 0%
RENTAL OF AUTO-FLEET
MAINTENANCE 100.40.4105.62305 $999,996 $1,000,000 $1,000,000 $1,300,000 30%
RENTAL OF AUTO REPLACEMENT 100.40.4105.62309 $69,996 $70,000 $240,000 $240,000 0%
TRANSFER TO INSURANCE - RISK 100.40.4105.66030 $1,200,000 $1,200,000 $1,260,000 $1,298,000 3%
CONTINGENCIES 100.40.4105.68205 $773 $30 $1,000 $1,000 0%
Total Public Works Agency Admin:$2,771,873 $2,759,686 $2,914,429 $3,365,889 15.5%
Environmental Services
REGULAR PAY 100.40.4300.61010 $86,792 $86,921 $96,115 N/A
HEALTH INSURANCE 100.40.4300.61510 $16,481 $6,586 $6,695 N/A
VISION INSURANCE 100.40.4300.61513 $63 $35 $35 N/A
LIFE INSURANCE 100.40.4300.61615 $105 $119 $119 N/A
SHOE ALLOWANCE 100.40.4300.61630 $155 $0 N/A
IMRF 100.40.4300.61710 $6,894 $4,023 $3,182 N/A
SOCIAL SECURITY 100.40.4300.61725 $5,275 $5,331 $5,960 N/A
MEDICARE 100.40.4300.61730 $1,234 $1,247 $1,394 N/A
TRAINING & TRAVEL 100.40.4300.62295 $4,684 $2,458 $7,500 N/A
POSTAGE 100.40.4300.62315 $85 $71 $1,000 N/A
IT COMPUTER SOFTWARE 100.40.4300.62340 $0 $2,100 N/A
MEMBERSHIP DUES 100.40.4300.62360 $1,190 $1,495 $1,000 N/A
RENTALS 100.40.4300.62375 $4,110 $2,800 $2,810 N/A
TELECOMMUNICATIONS 100.40.4300.64505 $9,517 $13,047 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 214
BOOKS, PUBLICATIONS, MAPS 100.40.4300.65010 $318 $300 N/A
CLOTHING 100.40.4300.65020 $850 $1,772 $1,200 N/A
MINOR EQUIPMENT & TOOLS 100.40.4300.65085 $0 $5,063 $43,000 N/A
SAFETY EQUIPMENT 100.40.4300.65090 $3,024 $429 $5,000 N/A
OFFICE SUPPLIES 100.40.4300.65095 $1,098 $575 $700 N/A
Total Environmental Services:$141,875 $131,972 $178,110 $0 -100%
Recycling And Environmental Main
REGULAR PAY 100.40.4310.61010 $454,862 $452,600 $437,476 $508,006 16.1%
OVERTIME PAY 100.40.4310.61110 $25,684 $20,855 $20,000 $20,000 0%
ANNUAL SICK LEAVE PAYOUT 100.40.4310.61420 $1,703 $1,754 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4310.61430 $3,610 N/A
HEALTH INSURANCE 100.40.4310.61510 $75,369 $77,911 $82,424 $86,557 5%
VISION INSURANCE 100.40.4310.61513 $220 $224 $241 $152 -37.1%
LIFE INSURANCE 100.40.4310.61615 $202 $208 $190 $142 -25.6%
SHOE ALLOWANCE 100.40.4310.61630 $1,800 $1,800 $1,800 $1,800 0%
IMRF 100.40.4310.61710 $39,856 $22,155 $14,481 $14,783 2.1%
SOCIAL SECURITY 100.40.4310.61725 $29,991 $28,482 $27,235 $31,608 16.1%
MEDICARE 100.40.4310.61730 $7,014 $6,661 $6,370 $7,392 16.1%
SEASONAL EMPLOYEES 100.40.4310.61060 $11,313 N/A
OFFICE SUPPLIES 100.40.4310.65095 $0 $18 N/A
TRANSFER TO SOLID WASTE 100.40.4310.69520 $0 $1,000,000 N/A
Total Recycling And Environmental
Main:$651,625 $1,612,669 $590,217 $670,439 13.6%
Forestry
REGULAR PAY 100.40.4320.61010 $1,215,932 $1,035,403 $1,185,052 $1,380,720 16.5%
PERMANENT PART-TIME 100.40.4320.61050 $1,536 $0 N/A
OVERTIME PAY 100.40.4320.61110 $76,251 $70,004 $45,000 $75,000 66.7%
TERMINATION PAYOUTS 100.40.4320.61415 $0 $14,751 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4320.61420 $1,868 $962 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4320.61430 $0 $15,229 N/A
HEALTH INSURANCE 100.40.4320.61510 $255,304 $199,848 $253,442 $294,958 16.4%
VISION INSURANCE 100.40.4320.61513 $596 $517 $407 $444 9.1%
LIFE INSURANCE 100.40.4320.61615 $720 $575 $459 $449 -2.2%
SHOE ALLOWANCE 100.40.4320.61630 $4,355 $4,200 $3,600 $3,755 4.3%
IMRF 100.40.4320.61710 $106,239 $52,753 $39,227 $40,181 2.4%
SOCIAL SECURITY 100.40.4320.61725 $77,528 $68,631 $73,697 $85,838 16.5%
MEDICARE 100.40.4320.61730 $18,132 $16,051 $17,236 $20,076 16.5%
SEASONAL EMPLOYEES 100.40.4320.61060 $5,798 $15,030 $27,000 $36,000 33.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 215
OTHER EQMT MAINTENANCE 100.40.4320.62245 $105 N/A
TREE SERVICES 100.40.4320.62385 $144,941 $117,524 $125,000 $125,000 0%
DED INOCULATION 100.40.4320.62496 $32,186 $27,573 $38,000 $38,000 0%
INOCULATION FUNDING-
ANNUAL AMORTIZATION 100.40.4320.62497 $0 $0 $700,000 N/A
AGRI/BOTANICAL SUPPLIES 100.40.4320.65005 $97,812 $104,530 $115,000 $175,000 52.2%
MATER. TO MAINT. IMP.100.40.4320.65055 $5,498 $1,391 $3,000 $3,000 0%
OFFICE/OTHER EQT MTN MATL 100.40.4320.65070 $2,212 N/A
MEDICAL & LAB SUPPLIES 100.40.4320.65075 $39 $575 $500 $500 0%
MINOR EQUIPMENT & TOOLS 100.40.4320.65085 $7,988 $11,516 $10,000 $12,000 20%
SAFETY EQUIPMENT 100.40.4320.65090 $3,036 $8,464 $10,000 $10,000 0%
Total Forestry:$2,055,758 $1,767,844 $2,646,620 $2,300,920 -13.1%
Greenways
REGULAR PAY 100.40.4330.61010 $1,095,931 $1,063,962 $1,159,807 $1,343,116 15.8%
PERMANENT PART-TIME 100.40.4330.61050 $286 N/A
OVERTIME PAY 100.40.4330.61110 $31,322 $35,823 $25,000 $35,000 40%
TERMINATION PAYOUTS 100.40.4330.61415 $35,472 $12,175 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4330.61430 $3,845 $374 N/A
HEALTH INSURANCE 100.40.4330.61510 $215,252 $207,797 $236,918 $291,381 23%
VISION INSURANCE 100.40.4330.61513 $461 $472 $443 $408 -8%
LIFE INSURANCE 100.40.4330.61615 $668 $652 $601 $467 -22.3%
SHOE ALLOWANCE 100.40.4330.61630 $3,900 $3,600 $3,600 $3,600 0%
IMRF 100.40.4330.61710 $94,347 $51,760 $38,390 $39,086 1.8%
SOCIAL SECURITY 100.40.4330.61725 $70,972 $68,625 $72,131 $83,497 15.8%
MEDICARE 100.40.4330.61730 $16,598 $16,049 $16,870 $19,528 15.8%
SEASONAL EMPLOYEES 100.40.4330.61060 $35,657 $32,850 $57,000 $57,000 0%
LANDSCAPE MAINTENANCE
SERVICES 100.40.4330.62195 $161,573 $185,909 $185,000 $215,000 16.2%
PARK MNTNCE & FURNITURE
RPLCMN 100.40.4330.62199 $42,203 $39,534 $20,000 $55,000 175%
TRAINING & TRAVEL 100.40.4330.62295 $525 N/A
SERVICE AGREEMENTS/
CONTRACTS 100.40.4330.62509 $0 $32,000 N/A
AGRI/BOTANICAL SUPPLIES 100.40.4330.65005 $23,483 $28,866 $32,000 $32,000 0%
FOOD 100.40.4330.65025 $4 N/A
MATER. TO MAINT. IMP.100.40.4330.65055 $12,181 $7,109 $12,000 $12,000 0%
OFFICE/OTHER EQT MTN MATL 100.40.4330.65070 $17,253 $18,025 $17,500 $20,000 14.3%
MINOR EQUIPMENT & TOOLS 100.40.4330.65085 $8,885 $4,679 $3,500 $7,000 100%
SAFETY EQUIPMENT 100.40.4330.65090 $0 $0 $3,500 $3,500 0%
FITNESS INCENTIVE 100.40.4330.65141 $1,200 N/A
AUTOMOTIVE EQUIPMENT 100.40.4330.65550 $0 $26,000 $40,000 $60,000 50%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 216
FURNITURE & FIXTURES 100.40.4330.65625 $4,858 $11,125 $5,000 $5,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.40.4330.66049 $137 $2,901 N/A
Total Greenways:$1,875,284 $1,820,016 $1,961,260 $2,282,584 16.4%
Capital Planning & Engineering
REGULAR PAY 100.40.4400.61010 $0 $80,102 $79,122 $206,823 161.4%
OVERTIME PAY 100.40.4400.61110 $12,956 $166 $5,000 $5,000 0%
HEALTH INSURANCE 100.40.4400.61510 $1,907 $10,878 $11,754 $37,727 221%
VISION INSURANCE 100.40.4400.61513 $7 N/A
LIFE INSURANCE 100.40.4400.61615 $7 $107 $98 $80 -18.4%
AUTO ALLOWANCE 100.40.4400.61625 $0 $675 $619 $675 9%
IMRF 100.40.4400.61710 $1,047 $3,725 $2,619 $6,019 129.8%
SOCIAL SECURITY 100.40.4400.61725 $1,766 $6,053 $4,558 $11,840 159.8%
MEDICARE 100.40.4400.61730 $413 $1,489 $1,157 $3,009 160.1%
SEASONAL EMPLOYEES 100.40.4400.61060 $15,810 $23,804 $15,000 $96,000 540%
ADVERTISING 100.40.4400.62205 $38 N/A
PRINTING 100.40.4400.62210 $4,519 $4,022 $10,000 $10,000 0%
OFFICE EQUIPMENT MAINT 100.40.4400.62235 $1,600 $810 $3,500 $3,500 0%
OTHER EQMT MAINTENANCE 100.40.4400.62245 $0 $0 $200 $200 0%
TRAINING & TRAVEL 100.40.4400.62295 $3,034 $1,938 $6,500 $6,500 0%
POSTAGE 100.40.4400.62315 $152 $64 $250 $250 0%
IT COMPUTER SOFTWARE 100.40.4400.62340 $0 $9,933 $12,000 $11,000 -8.3%
MEMBERSHIP DUES 100.40.4400.62360 $540 $616 $2,310 $2,000 -13.4%
PLUMB, ELEC, PLAN REVEIW
SERV 100.40.4400.62464 $0 $85,868 $50,000 N/A
TELECOMMUNICATIONS 100.40.4400.64505 $3,400 $4,359 N/A
PERSONAL COMPUTER
SOFTWARE 100.40.4400.64545 $850 N/A
BOOKS, PUBLICATIONS, MAPS 100.40.4400.65010 $366 $3,155 $400 $22,000 5,400%
CLOTHING 100.40.4400.65020 $0 $2,500 N/A
FOOD 100.40.4400.65025 $267 $613 N/A
MINOR EQUIPMENT & TOOLS 100.40.4400.65085 $2,054 $2,623 $1,750 $68,000 3,785.7%
SAFETY EQUIPMENT 100.40.4400.65090 $121 $395 $550 $550 0%
OFFICE SUPPLIES 100.40.4400.65095 $1,285 $1,283 $1,766 $2,000 13.3%
PHOTO/DRAFTING SUPPLIE 100.40.4400.65105 $0 $0 $750 $750 0%
Total Capital Planning &
Engineering:$52,100 $242,715 $209,903 $496,422 136.5%
Streets And Right Of Way
REGULAR PAY 100.40.4410.61010 $163,608 $599,860 $749,629 $936,230 24.9%
OVERTIME PAY 100.40.4410.61110 $1,601 $3,361 $5,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 217
TERMINATION PAYOUTS 100.40.4410.61415 $0 $31,514 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4410.61420 $1,810 $2,198 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4410.61430 $2,179 $2,849 N/A
HEALTH INSURANCE 100.40.4410.61510 $36,741 $90,845 $118,144 $141,381 19.7%
VISION INSURANCE 100.40.4410.61513 $54 $96 $116 $55 -52.5%
LIFE INSURANCE 100.40.4410.61615 $106 $463 $433 $403 -7%
AUTO ALLOWANCE 100.40.4410.61625 $0 $1,350 $1,238 $2,250 81.8%
CELL PHONE ALLOWANCE 100.40.4410.61626 $0 $936 $693 $1,008 45.5%
SHOE ALLOWANCE 100.40.4410.61630 $525 $1,430 $1,430 $1,435 0.3%
IMRF 100.40.4410.61710 $13,906 $29,257 $24,813 $27,245 9.8%
SOCIAL SECURITY 100.40.4410.61725 $10,088 $38,530 $46,686 $58,338 25%
MEDICARE 100.40.4410.61730 $2,359 $9,011 $10,918 $13,644 25%
Total Streets And Right Of Way:$232,977 $811,699 $954,100 $1,186,990 24.4%
Transportation
REGULAR PAY 100.40.4420.61010 $172,564 $173,528 $170,651 $204,542 19.9%
OVERTIME PAY 100.40.4420.61110 $1,184 $303 $1,500 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4420.61420 $447 $465 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4420.61430 $7,087 N/A
HEALTH INSURANCE 100.40.4420.61510 $33,868 $32,493 $35,538 $38,022 7%
LIFE INSURANCE 100.40.4420.61615 $173 $179 $163 $132 -18.9%
AUTO ALLOWANCE 100.40.4420.61625 $900 $900 $825 $900 9.1%
CELL PHONE ALLOWANCE 100.40.4420.61626 $504 $504 $462 $504 9.1%
SHOE ALLOWANCE 100.40.4420.61630 $150 $150 $150 $305 103.3%
IMRF 100.40.4420.61710 $14,895 $8,111 $5,649 $5,953 5.4%
SOCIAL SECURITY 100.40.4420.61725 $10,936 $10,494 $10,670 $12,788 19.9%
MEDICARE 100.40.4420.61730 $2,558 $2,454 $2,495 $2,991 19.9%
Total Transportation:$245,267 $229,583 $226,602 $267,638 18.1%
Parks And Facilities
REGULAR PAY 100.40.4430.61010 $50,282 $271,827 $269,083 $418,611 55.6%
TERMINATION PAYOUTS 100.40.4430.61415 $18,646 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4430.61430 $2,243 N/A
HEALTH INSURANCE 100.40.4430.61510 $9,897 $53,798 $57,125 $85,383 49.5%
VISION INSURANCE 100.40.4430.61513 $56 $56 $51 $56 9.1%
LIFE INSURANCE 100.40.4430.61615 $65 $364 $331 $176 -46.7%
AUTO ALLOWANCE 100.40.4430.61625 $0 $900 $825 $1,350 63.6%
CELL PHONE ALLOWANCE 100.40.4430.61626 $0 $504 $462 $684 48.1%
SHOE ALLOWANCE 100.40.4430.61630 $78 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 218
IMRF 100.40.4430.61710 $4,317 $12,689 $8,907 $12,182 36.8%
SOCIAL SECURITY 100.40.4430.61725 $3,099 $17,316 $16,763 $26,080 55.6%
MEDICARE 100.40.4430.61730 $725 $4,050 $3,920 $6,099 55.6%
Total Parks And Facilities:$70,761 $380,149 $357,467 $550,621 54%
Infrastructure Maintenance
REGULAR PAY 100.40.4500.61010 $117,070 $168,740 $209,898 $513,648 144.7%
PERMANENT PART-TIME 100.40.4500.61050 $0 $45,319 N/A
JOB TRAINING PROGRAM 100.40.4500.61072 $0 $0 $28,000 $28,000 0%
OVERTIME PAY 100.40.4500.61110 $0 $962 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4500.61430 $6,121 N/A
HEALTH INSURANCE 100.40.4500.61510 $13,102 $7,576 $27,583 $50,741 84%
VISION INSURANCE 100.40.4500.61513 $53 $31 $50 $160 222%
LIFE INSURANCE 100.40.4500.61615 $141 $197 $241 $295 22.5%
AUTO ALLOWANCE 100.40.4500.61625 $675 N/A
SHOE ALLOWANCE 100.40.4500.61630 $233 $271 $271 $426 57.1%
IMRF 100.40.4500.61710 $9,992 $7,986 $8,448 $14,947 76.9%
SOCIAL SECURITY 100.40.4500.61725 $6,683 $10,359 $15,170 $31,157 105.4%
MEDICARE 100.40.4500.61730 $1,758 $2,423 $3,705 $7,455 101.2%
OFFICE EQUIPMENT MAINT 100.40.4500.62235 $0 $0 $400 $400 0%
OTHER EQMT MAINTENANCE 100.40.4500.62245 $2,000 $2,032 $2,000 $2,000 0%
TRAINING & TRAVEL 100.40.4500.62295 $600 $9,088 $5,750 $20,000 247.8%
POSTAGE 100.40.4500.62315 $0 $1,000 N/A
MEMBERSHIP DUES 100.40.4500.62360 $360 $445 $1,000 $3,000 200%
RENTALS 100.40.4500.62375 $0 $2,810 N/A
TELECOMMUNICATIONS 100.40.4500.64505 $6,833 $6,010 $16,800 N/A
BOOKS, PUBLICATIONS, MAPS 100.40.4500.65010 $209 $0 $333 $300 -9.9%
CLOTHING 100.40.4500.65020 $0 $1,219 $1,500 N/A
FOOD 100.40.4500.65025 $631 $161 N/A
MATER. TO MAINT. IMP.100.40.4500.65055 $690 $0 $1,750 $1,750 0%
MINOR EQUIPMENT & TOOLS 100.40.4500.65085 $2,552 $4,628 $4,800 $47,800 895.8%
SAFETY EQUIPMENT 100.40.4500.65090 $2,115 $2,882 $1,300 $6,300 384.6%
OFFICE SUPPLIES 100.40.4500.65095 $1,662 $4,116 $2,550 $3,250 27.5%
IT COMPUTER HARDWARE 100.40.4500.65555 $6,541 $2,876 $1,500 $3,000 100%
FURNITURE & FIXTURES 100.40.4500.65625 $431 $430 $3,500 $2,000 -42.9%
Total Infrastructure Maintenance:$180,450 $232,433 $380,368 $741,939 95.1%
Street Maintenance
REGULAR PAY 100.40.4510.61010 $1,191,573 $1,216,685 $1,282,612 $1,452,865 13.3%
PERMANENT PART-TIME 100.40.4510.61050 $0 $583 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 219
OVERTIME PAY 100.40.4510.61110 $15,682 $32,673 $25,000 $35,000 40%
TERMINATION PAYOUTS 100.40.4510.61415 $0 $2,712 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4510.61420 $1,792 $1,890 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4510.61430 $4,332 $10,997 N/A
HEALTH INSURANCE 100.40.4510.61510 $221,831 $216,847 $243,947 $274,375 12.5%
VISION INSURANCE 100.40.4510.61513 $676 $722 $751 $781 4%
LIFE INSURANCE 100.40.4510.61615 $602 $661 $630 $438 -30.5%
SHOE ALLOWANCE 100.40.4510.61630 $4,200 $4,055 $4,655 $4,356 -6.4%
IMRF 100.40.4510.61710 $99,402 $58,525 $42,454 $42,280 -0.4%
SOCIAL SECURITY 100.40.4510.61725 $73,126 $75,115 $79,811 $90,348 13.2%
MEDICARE 100.40.4510.61730 $17,102 $17,567 $18,666 $21,130 13.2%
SEASONAL EMPLOYEES 100.40.4510.61060 $0 $0 $20,000 $10,000 -50%
ENGINEERING SERVICES 100.40.4510.62145 $5 N/A
TRAINING & TRAVEL 100.40.4510.62295 $329 $34 N/A
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 100.40.4510.62415 $0 $250 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4510.62509 $0 $932,357 $3,000 N/A
MATER. TO MAINT. IMP.100.40.4510.65055 $39,352 $50,194 $62,000 $75,000 21%
MINOR EQUIPMENT & TOOLS 100.40.4510.65085 $10,321 $20,193 $20,000 $20,000 0%
SAFETY EQUIPMENT 100.40.4510.65090 $0 $5,013 $5,000 $5,000 0%
OFFICE SUPPLIES 100.40.4510.65095 $23 $91 N/A
FITNESS INCENTIVE 100.40.4510.65141 $900 N/A
FURNITURE & FIXTURES 100.40.4510.65625 $3,213 $0 $4,500 $4,500 0%
WORKERS COMP TTD PYMTS
(NON SWORN)100.40.4510.66049 $3,514 $16,939 N/A
Total Street Maintenance:$1,687,075 $2,665,004 $1,815,026 $2,044,073 12.6%
Traf. Sig.& St Light Maint
REGULAR PAY 100.40.4520.61010 $654,094 $663,863 $681,753 $794,715 16.6%
OVERTIME PAY 100.40.4520.61110 $23,944 $35,133 $45,000 $45,000 0%
TERMINATION PAYOUTS 100.40.4520.61415 $2,950 N/A
ANNUAL SICK LEAVE PAYOUT 100.40.4520.61420 $1,724 $1,776 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)100.40.4520.61430 $10,052 $0 N/A
HEALTH INSURANCE 100.40.4520.61510 $150,093 $147,232 $161,527 $169,861 5.2%
VISION INSURANCE 100.40.4520.61513 $511 $516 $479 $523 9.2%
LIFE INSURANCE 100.40.4520.61615 $437 $460 $438 $346 -21%
SHOE ALLOWANCE 100.40.4520.61630 $2,100 $1,800 $2,100 $2,100 0%
IMRF 100.40.4520.61710 $56,864 $32,578 $22,567 $23,127 2.5%
SOCIAL SECURITY 100.40.4520.61725 $41,480 $41,832 $42,399 $49,403 16.5%
MEDICARE 100.40.4520.61730 $9,701 $9,783 $9,916 $11,554 16.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 220
SERVICE AGREEMENTS/
CONTRACTS 100.40.4520.62509 $4,250 N/A
FESTIVAL LIGHTING 100.40.4520.64008 $1,914 $1,935 $5,000 $5,000 0%
MATER. TO MAINT. IMP.100.40.4520.65055 $219 N/A
OFFICE/OTHER EQT MTN MATL 100.40.4520.65070 $82,683 $70,139 $80,000 $100,000 25%
MINOR EQUIPMENT & TOOLS 100.40.4520.65085 $2,774 $2,729 $2,000 $3,000 50%
TRAFFIC CONTROL SUPPLI 100.40.4520.65115 $48,146 $66,776 $58,000 $68,000 17.2%
Total Traf. Sig.& St Light Maint:$1,093,717 $1,076,770 $1,111,179 $1,272,629 14.5%
Maint-Snow & Ice
REGULAR PAY 100.40.4550.61010 $374 $7 N/A
OVERTIME PAY 100.40.4550.61110 $29,233 $26,732 $100,000 $100,000 0%
SNOW OT 100.40.4550.61114 $538,249 $283,906 $325,000 N/A
SNOW OT ADMIN SERV 100.40.4550.61115 $0 $40,807 $100,000 $100,000 0%
HEALTH INSURANCE 100.40.4550.61510 $86,895 $48,689 N/A
VISION INSURANCE 100.40.4550.61513 $96 N/A
LIFE INSURANCE 100.40.4550.61615 $188 $141 N/A
IMRF 100.40.4550.61710 $42,908 $12,600 N/A
SOCIAL SECURITY 100.40.4550.61725 $31,591 $19,802 N/A
MEDICARE 100.40.4550.61730 $7,798 $4,948 N/A
PRINTING 100.40.4550.62210 $249 N/A
RENTALS 100.40.4550.62375 $12,000 $12,000 $40,000 $40,000 0%
TOWING AND BOOTING
CONTRACTS 100.40.4550.62451 $17,850 $83,275 $80,000 $80,000 0%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4550.62509 $1,140 $10,250 $18,000 $18,000 0%
FOOD 100.40.4550.65025 $496 $474 $350 $750 114.3%
MINOR EQUIPMENT & TOOLS 100.40.4550.65085 $0 $23,609 $25,000 $25,000 0%
Total Maint-Snow & Ice:$768,972 $567,335 $363,350 $688,750 89.6%
Total Public Works Agency:$11,827,735 $14,297,876 $13,708,631 $15,868,893 15.8%
Total Expenditures:$11,827,735 $14,297,876 $13,708,631 $15,868,893 15.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 221
Public Safety Pension Transfers
Revenues Summary
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 at:
https://www.cityofevanston.org/home/showpublisheddocument/91103/638260505158670000.
19,990,105 -$605,000
(-2.94% vs. prior year)
Public Safety Pension Transfers Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
5M
10M
15M
20M
25M
City of Evanston | Budget Book 2024 Page 222
Expenditures Summary
The $25,570,184 in Public Safety Pension Transfers includes Property Taxes, PPRT, and General Fund reserves in accordance
with Resolution 45-R-23.
25,570,184 $480,748
(1.92% vs. prior year)
Public Safety Pension Transfers Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
5M
10M
15M
20M
25M
30M
Revenue Detail
Revenue
Non-Departmental
Public Safety Pension
Transfers
PENSION PROPERTY TAX 100.99.9989.51017 $0 $20,507,793 $19,990,105 $19,990,105 0%
PENSION PPRT 100.99.9989.51606 $0 $605,000 $605,000 N/A
Total Public Safety
Pension Transfers:$0 $21,112,793 $20,595,105 $19,990,105 -2.9%
Total Non-Departmental:$0 $21,112,793 $20,595,105 $19,990,105 -2.9%
Total Revenue:$0 $21,112,793 $20,595,105 $19,990,105 -2.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 223
Expenditure Detail
Expenditures
Non-Departmental
Public Safety Pension
Transfers
INTERDEPT TRANSFER
PENSIONS 100.99.9989.62675 $0 $21,112,793 $25,089,436 $25,570,184 1.9%
Total Public Safety
Pension Transfers:$0 $21,112,793 $25,089,436 $25,570,184 1.9%
Total Non-Departmental:$0 $21,112,793 $25,089,436 $25,570,184 1.9%
Total Expenditures:$0 $21,112,793 $25,089,436 $25,570,184 1.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 224
Vacancy Adjustment
Expenditures Summary
The adopted budget includes a 4% 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
$1.9 million for the General Fund. The FY 2023 budget included a 4% vacancy rate and the City currently has a vacancy
rate of approximately 5%.
- 3,705,216 -$3,705,216
(% vs. prior year)
Vacancy Adjustment Budget vs. Actual
FY2024
-4M
-3M
-2M
-1M
0
City of Evanston | Budget Book 2024 Page 225
ALL FUNDS
City of Evanston | Budget Book 2024 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
City of Evanston is projecting $415.13M of revenue in FY2024, which represents a 12.3% increase over the prior year. Budgeted
expenditures are projected to increase by 10.4% or $41.21M to $438.42M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100M
$200M
$300M
$400M
$500M
City of Evanston | Budget Book 2024 Page 227
Fund Balance Projections
The table below provides projected fund balances for all funds. This uses the projected ending fund balances for FY 2023 and
the adopted FY 2024 budget to project the fund balances for the end of FY 2024.
Ending
Fund
Balance
(12/31/22)
Projected
Ending
Fund
Balance*
(12/31/23)
FY 2024
Budgeted
Revenues
FY 2024
Budgeted
Expenses
FY 2024
Net
Budgeted
Ending Fund
Balance
(12/31/2024)
GENERAL FUND 57,802,485 52,349,437 133,454,976 143,927,543 (10,472,567)41,876,870
HUMAN SERVICES FUND 3,064,061 2,528,687 3,500,000 5,258,432 (1,758,432)770,255
SPECIAL REVENUE FUNDS
American Rescue Plan^31,849,432 26,324,069 50,000 25,108,091 (25,058,091)1,265,978
General Assistance Fund 986,386 1,143,886 1,078,500 1,420,890 (342,390)801,496
Reparations Fund 248,536 2,348,536 1,502,500 3,501,000 (1,998,500)350,036
Sustainability Fund 384,592 629,001 1,862,000 2,000,488 (138,488)490,513
Good Neighbor Fund 733,413 343,700 3,001,000 3,314,000 (313,000)30,700
Motor Fuel Tax Fund 5,457,966 5,357,966 3,001,239 6,620,000 (3,618,761)1,739,205
Emergency Telephone (E911) Fund 1,484,368 1,428,012 1,457,000 1,777,823 (320,823)1,107,189
CDBG Fund 59,323 64,730 3,068,463 3,115,538 (47,075)17,655
CDBG Loan Fund 379,249 187,068 448,121 440,000 8,121 195,189
Neighborhood Improvement Fund 22,295 22,684 ---22,684
HOME Fund 6,852 1,230 2,370,150 2,021,202 348,948 350,178
Affordable Housing Fund 2,602,363 2,753,645 1,333,000 2,927,538 (1,594,538)1,159,107
LIBRARY FUNDS
Library Fund 4,010,606 3,888,338 9,170,670 9,941,147 (770,477)3,117,861
Library Debt Service Fund 2,782 2,782 574,677 574,677 -2,782
Library Capital Improvement Fund 704,389 (645,611)550,000 550,000 -(645,611)
DEBT SERVICE FUNDS
Debt Service Fund 1,965,810 1,969,314 15,470,034 15,466,634 3,400 1,972,714
Howard-Ridge TIF Fund 2,105,094 1,005,478 1,115,000 478,513 636,487 1,641,965
West Evanston TIF Fund 2,463,997 3,354,628 1,455,000 4,407,000 (2,952,000)402,628
Dempster-Dodge TIF Fund 373,012 377,529 181,000 178,857 2,143 379,672
Chicago-Main TIF 1,693,678 793,678 2,885,000 797,490 2,087,510 2,881,188
Five Fifths TIF (135,901)(554,581)-100,000 (100,000)(654,581)
Special Service Area (SSA) #6 4,555 5,805 221,250 220,000 1,250 7,055
Special Service Area (SSA) #7 12,436 14,636 142,200 140,000 2,200 16,836
Special Service Area (SSA) #8 4,529 4,529 60,200 60,200 -4,529
Special Service Area (SSA) #9 (199,987)26,763 592,665 575,000 17,665 44,428
CAPITAL PROJECT FUNDS
Capital Improvements Fund 1,966,892 (8,113,457)24,753,500 25,218,500 (465,000)(8,578,457)
Crown Construction Fund 5,305,331 4,737,597 1,010,000 819,178 190,822 4,928,419
Crown Community Center Maintenance 490,045 490,045 175,000 175,000 -490,045
Special Assessment Fund 1,442,852 1,120,864 160,000 878,202 (718,202)402,662
ENTERPRISE FUNDS
City of Evanston | Budget Book 2024 Page 228
Parking System Fund 137,451 553,126 9,967,900 9,431,364 536,536 1,089,662
Sewer Fund 6,013,279 5,513,279 10,255,424 11,406,267 (1,150,843)4,362,436
Solid Waste Fund 802,121 1,114,621 6,751,174 7,273,783 (522,609)592,012
Water Fund 4,654,125 3,836,857 91,613,201 87,557,403 4,055,798 7,892,655
INTERNAL SERVICE FUNDS
Fleet Services Fund^343,954 1,307,643 4,261,140 4,213,122 48,018 1,355,661
Equipment Replacement Fund^2,994,014 3,073,899 2,031,885 3,365,167 (1,333,282)1,740,617
Insurance Fund^(2,147,197)1,855,810 23,843,662 22,994,770 848,892 2,704,702
PENSION TRUST FUNDS
Fire Pension Fund 99,046,036 19,180,183 12,209,300 6,970,883
Police Pension Fund 150,950,058 22,045,001 17,952,000 4,093,001
*As of December 20, 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 20%. As part of the FY 2024 Budget Planning Process, City Council approved
a $10.4M 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 for all four unions and non-union employees.
Human Services Fund
The fund balance is expected to decrease by 70%. The decrease is part of a planned draw-down of built up reserves to
support the community grants program and the Mayor's Summer Youth Program.
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 30%. The decrease is caused by a one-time net-neutral change in the
Property Tax levy in the Human Services Fund. The Property Tax Levy was reduced by $250,000 in the GA Fund for FY
2024 and increased by $250,000 in the Human Services Fund.
Reparations Fund
The fund balance is expected to decrease by 85%. The decrease is a result of the planned distrubution of funds as part of
the Reparations Program.
Sustainability Fund
The fund balance is expected to decrease by 22%. 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 92%. 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 68%. 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 22%. 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 73%. The decrease is a planned draw-down of the fund balance to support
City of Evanston | Budget Book 2024 Page 229
quali ed programs.
HOME Fund
The fund balance is expected to increase by 28,400%. This fund balance is close to $0 and is estimated to have a fund
balance of $350,000 at the end of FY 2024, which explains the dramatic percentage increase. The increase is a result of
additional revenues not yet allocated from a HUD grant.
Affordable Housing Fund
The fund balance is expected to decrease by 58%. The decrease is a planned draw-down of the fund balance to support a
new affordable housing project in FY 2024.
Library Fund
The fund balance is expected to decrease by 20%. As part of the FY 2024 Budget Planning Process, the Library Board
approved a $770,000 budget de cit to draw-down excess reserves in the Library Fund. The de cit is mostly driven by the
increased cost of wages for union and non-union employees.
Howard-Ridge TIF
The fund balance is expected to increase by 63%. The increase is the result of the projected timing of projects happening
in FY 2024 and future scal years.
West Evanston TIF
The fund balance is expected to decrease by 88%. The decrease is a planned draw-down of the fund balance for a
property acquisition.
Chicago-Main TIF
The fund balance is expected to increase by 263%. The increase is a planned budget surplus for future capital investment
in this TIF.
Five-Fifths TIF
The fund balance is expected to decrease by 18%. The decrease is a planned draw-down of the fund balance for capital
projects.
Special Service Area (SSA) #6
The fund balance is expected to increase by 22%. 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 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 Service Area (SSA) #9
The fund balance is expected to increase by 66%.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 64%. The decrease is a planned draw-down of the fund balance for alleyway
improvements.
Parking System Fund
The fund balance is expected to increase by 97%. The increase is a planned budget surplus to increase the fund balance
to be closer to the fund balance reserves policy for this fund.
Sewer Fund
The fund balance is expected to decrease by 21%. The decrease is the result of a planned draw-down on excess reserves
for vehicles that were budgeted in FY 2023 that won't be delivered until FY 2024.
Solid Waste Fund
The fund balance is expected to decrease by 47%. The decrease is caused by the cost of purchasing an additional
recycling truck that was originally budgeted for FY 2023 and was delayed until FY 2024.
City of Evanston | Budget Book 2024 Page 230
Water Fund
The fund balance is expected to increase by 106%. The increase in fund balance is a result of receiving revenue from GO
Bonds and capital projects as well as loans in FY 2024 for the water intake project that will not be fully completed and
expended until FY 2025.
Equipment Replacement Fund:
The fund balance is expected to decrease by 43%. 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 that are expected to be
delivered in FY 2024.
Insurance Fund
The fund balance is expected to increase by 46%. 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.
Expenditures by Fund
Expenditures by Fund
General Fund (32.8%)General Fund (32.8%) General Fund (32.8%)
Water Fund (20%)Water Fund (20%) Water Fund (20%)Capital Improvements Fund (5.8%)Capital Improvements Fund (5.8%) Capital Improvements Fund (5.8%)
American Rescue Plan (5.7%)American Rescue Plan (5.7%) American Rescue Plan (5.7%)
Insurance Fund (5.2%)Insurance Fund (5.2%) Insurance Fund (5.2%)
Police Pension Fund (4.1%)Police Pension Fund (4.1%) Police Pension Fund (4.1%)
Debt Service Fund (3.5%)Debt Service Fund (3.5%) Debt Service Fund (3.5%)
Fire Pension Fund (2.8%)Fire Pension Fund (2.8%) Fire Pension Fund (2.8%)
Sewer Fund (2.6%)Sewer Fund (2.6%) Sewer Fund (2.6%)
Library Fund (2.3%)Library Fund (2.3%) Library Fund (2.3%)
Parking System Fund (2.2%)Parking System Fund (2.2%) Parking System Fund (2.2%)
Solid Waste Fund (1.7%)Solid Waste Fund (1.7%) Solid Waste Fund (1.7%)
Motor Fuel Tax Fund (1.5%)Motor Fuel Tax Fund (1.5%) Motor Fuel Tax Fund (1.5%)
Human Services Fund (1.2%)Human Services Fund (1.2%) Human Services Fund (1.2%)
West Evanston TIF Fund (1%)West Evanston TIF Fund (1%) West Evanston TIF Fund (1%)
Fleet Services Fund (1%)Fleet Services Fund (1%) Fleet Services Fund (1%)
Reparations Fund (0.8%)Reparations Fund (0.8%) Reparations Fund (0.8%)
City of Evanston | Budget Book 2024 Page 231
General Fund $113,408,067 $116,484,137 $127,737,614 $143,927,543 12.7%
Human Services Fund $2,746,703 $2,562,719 $4,451,258 $5,258,432 18.1%
American Rescue Plan $4,800,000 $7,659,448 $22,750,000 $25,108,091 10.4%
General Assistance Fund $1,101,729 $1,004,058 $1,360,220 $1,420,890 4.5%
Reparations Fund $2,096 $272,499 $3,400,000 $3,501,000 3%
Sustainability Fund $0 $238,368 $802,893 $2,000,488 149.2%
Good Neighbor Fund $449,539 $174,555 $85,000 $3,314,000 3,798.8%
Library Fund $7,530,359 $7,863,330 $8,931,467 $9,941,147 11.3%
Motor Fuel Tax Fund $3,441,722 $4,401,563 $4,141,600 $6,620,000 59.8%
Emergency Telephone (E911)
Fund $1,306,679 $1,649,923 $1,672,200 $1,777,823 6.3%
Special Service Area (SSA) #9 $595,125 $593,856 $575,000 $575,000 0%
CDBG Fund $2,332,783 $2,326,363 $3,660,665 $3,115,538 -14.9%
CDBG Loan Fund $44,370 $17,638 $325,000 $440,000 35.4%
Home Fund $548,120 $359,337 $654,838 $2,021,202 208.7%
Library Endowment Fund $250,000 $217,930 N/A
Affordable Housing Fund $2,104,167 $525,780 $1,926,626 $2,927,538 52%
Library Debt Service Fund $482,244 $504,988 $507,913 $574,677 13.1%
Debt Service Fund $18,945,247 $15,703,413 $15,803,723 $15,466,634 -2.1%
Howard-Ridge TIF Fund $1,265,916 $1,889,560 $1,430,913 $478,513 -66.6%
West Evanston TIF Fund $493,821 $2,378,521 $3,940,000 $4,407,000 11.9%
Dempster-Dodge TIF Fund $170,746 $181,791 $176,483 $178,857 1.3%
Chicago-Main TIF $1,583,524 $418,529 $2,995,355 $797,490 -73.4%
Special Service Area (SSA) #6 $223,914 $221,862 $220,000 $220,000 0%
Special Service Area (SSA) #7 $135,898 $147,094 $140,000 $140,000 0%
Special Service Area (SSA) #8 $58,580 $61,162 $60,200 $60,200 0%
Five-Fifths Fund $0 $135,901 $100,000 $100,000 0%
Library Capital Improvement
Fd $405,832 $173,737 $950,000 $550,000 -42.1%
Capital Improvements Fund $8,412,471 $12,574,553 $22,492,500 $25,218,500 12.1%
Crown Construction Fund $713,241 $1,117,055 $1,145,000 $819,178 -28.5%
Crown Maintenance Fund $0 $34,951 $175,000 $175,000 0%
Special Assessment Fund $634,070 $1,036,322 $830,360 $878,202 5.8%
Parking System Fund $11,363,517 $11,862,726 $11,284,472 $9,431,364 -16.4%
Water Fund $35,800,398 $30,372,020 $23,108,917 $87,557,403 278.9%
Water Depr Imprv &Extension
Fund $1,215,745 -$11,417,990 $57,792,200 $0 -100%
Sewer Fund $5,681,106 $3,218,769 $11,251,969 $11,406,267 1.4%
Solid Waste Fund $5,778,875 $5,939,506 $6,448,525 $7,273,783 12.8%
Fleet Services Fund $3,136,153 $3,528,631 $3,461,979 $4,213,122 21.7%
Equipment Replacement Fund $1,547,346 $1,514,557 $2,700,000 $3,365,167 24.6%
Insurance Fund $17,342,820 $17,218,850 $20,013,487 $22,994,770 14.9%
Fire Pension Fund $10,883,240 $11,154,122 $11,353,560 $12,209,300 7.5%
Police Pension Fund $15,316,975 $16,612,682 $16,350,112 $17,952,000 9.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 232
Total:$282,253,134 $272,934,818 $397,207,050 $438,416,120 10.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salary and Benefits (33%)Salary and Benefits (33%) Salary and Benefits (33%)
Capital Outlay (24.5%)Capital Outlay (24.5%) Capital Outlay (24.5%)
Services and Supplies (15.4%)Services and Supplies (15.4%) Services and Supplies (15.4%)
Insurance and Other Chargebacks (12%)Insurance and Other Chargebacks (12%) Insurance and Other Chargebacks (12%)
Debt Service (5.6%)Debt Service (5.6%) Debt Service (5.6%)
Interfund Transfers (4.7%)Interfund Transfers (4.7%) Interfund Transfers (4.7%)
Miscellaneous (4.6%)Miscellaneous (4.6%) Miscellaneous (4.6%)
Community Sponsored Organizations (0.2%)Community Sponsored Organizations (0.2%) Community Sponsored Organizations (0.2%)
Contingencies (0.03%)Contingencies (0.03%) Contingencies (0.03%)
Expense Objects
Salary and Bene ts $114,384,478 $113,816,194 $127,330,693 $144,855,308 13.8%
Services and Supplies $39,046,988 $42,211,963 $49,182,472 $67,348,443 36.9%
Miscellaneous $2,649,654 $3,695,364 $26,526,198 $20,132,403 -24.1%
Capital Outlay $29,945,869 $19,713,102 $101,995,700 $107,376,067 5.3%
Interfund Transfers $21,302,638 $21,922,188 $18,213,993 $20,763,356 14%
Community Sponsored
Organizations $2,196,582 $1,582,026 $301,000 $789,000 162.1%
Insurance and Other
Chargebacks $44,322,445 $43,744,422 $48,984,590 $52,533,803 7.2%
Debt Service $23,874,798 $18,228,574 $24,262,904 $24,490,740 0.9%
Depreciation Expense $4,511,626 $7,982,389 $0 $0 0%
Contingencies $18,055 $38,597 $409,500 $127,000 -69%
Total Expense Objects:$282,253,134 $272,934,818 $397,207,050 $438,416,120 10.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 233
Revenues by Source
Projected 2024 Revenues by Source
Other Revenue (39.5%)Other Revenue (39.5%) Other Revenue (39.5%)
Other Taxes (16.7%)Other Taxes (16.7%) Other Taxes (16.7%)
Charges for Services (15.8%)Charges for Services (15.8%) Charges for Services (15.8%)
Property Taxes (14.7%)Property Taxes (14.7%) Property Taxes (14.7%)
Intergovernmental Revenue (3.6%)Intergovernmental Revenue (3.6%) Intergovernmental Revenue (3.6%)
Interfund Transfers (3.5%)Interfund Transfers (3.5%) Interfund Transfers (3.5%)
Insurance (2.4%)Insurance (2.4%) Insurance (2.4%)
Licenses, Permits and Fees (2%)Licenses, Permits and Fees (2%) Licenses, Permits and Fees (2%)
Fines and Forfeitures (0.9%)Fines and Forfeitures (0.9%) Fines and Forfeitures (0.9%)
Interest Income (0.6%)Interest Income (0.6%) Interest Income (0.6%)
Revenue Source
Property Taxes $62,452,729 $61,685,604 $60,459,745 $61,090,201 1%
Other Taxes $64,724,823 $74,692,798 $61,545,000 $69,325,000 12.6%
Licenses, Permits and Fees $8,842,158 $10,715,960 $8,482,450 $8,261,450 -2.6%
Charges for Services $55,356,279 $59,902,011 $60,381,933 $65,437,774 8.4%
Fines and Forfeitures $3,712,442 $4,082,688 $3,632,500 $3,725,000 2.5%
Intergovernmental Revenue $38,777,275 $21,451,972 $15,156,550 $14,905,949 -1.7%
Other Revenue $89,367,132 -$8,347,535 $133,344,552 $163,967,724 23%
Interest Income $7,382,114 $6,500,969 $4,286,200 $2,650,100 -38.2%
Interfund Transfers $16,844,487 $18,210,115 $12,069,668 $14,659,330 21.5%
Workers Compensation and
Liability $1,581,986 $784,445 $862,500 $886,000 2.7%
Insurance $9,278,100 $8,997,191 $9,444,453 $10,107,586 7%
Library Revenue $118,263 $105,841 $155,394 $109,394 -29.6%
Total Revenue Source:$358,437,787 $258,782,058 $369,820,945 $415,125,508 12.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 234
Revenues by Fund
2024 Revenues by Fund
General Fund (34.7%)General Fund (34.7%) General Fund (34.7%)
Water Fund (22.1%)Water Fund (22.1%) Water Fund (22.1%)
Capital Improvements Fund (6%)Capital Improvements Fund (6%) Capital Improvements Fund (6%)
Insurance Fund (5.7%)Insurance Fund (5.7%) Insurance Fund (5.7%)
Police Pension Fund (5.3%)Police Pension Fund (5.3%) Police Pension Fund (5.3%)
Fire Pension Fund (4.6%)Fire Pension Fund (4.6%) Fire Pension Fund (4.6%)
Debt Service Fund (3.7%)Debt Service Fund (3.7%) Debt Service Fund (3.7%)
Sewer Fund (2.5%)Sewer Fund (2.5%) Sewer Fund (2.5%)
Parking System Fund (2.4%)Parking System Fund (2.4%) Parking System Fund (2.4%)
Library Fund (2.2%)Library Fund (2.2%) Library Fund (2.2%)
Solid Waste Fund (1.6%)Solid Waste Fund (1.6%) Solid Waste Fund (1.6%)
Fleet Services Fund (1%)Fleet Services Fund (1%) Fleet Services Fund (1%)
Human Services Fund (0.8%)Human Services Fund (0.8%) Human Services Fund (0.8%)
CDBG Fund (0.7%)CDBG Fund (0.7%) CDBG Fund (0.7%)
Motor Fuel Tax Fund (0.7%)Motor Fuel Tax Fund (0.7%) Motor Fuel Tax Fund (0.7%)
City of Evanston | Budget Book 2024 Page 235
Human
Services
Fund
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 City of Evanston is projecting $3.5 million of revenue in FY2024, which represents an 8.5% increase over the prior year.
Budgeted expenditures are projected to increase by 18% or $807,174 to $5.3 million in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of Evanston | Budget Book 2024 Page 236
Accomplishments in 2023
Human Services
Developed strategies and revamped modes of operation to assist the growing number of individuals needing
assistance.
Stabilized housing and provided other forms of assistance to over 100 individuals in Evanston.
Ombudsman Program
Designed a policy to curtail improper discharges in Evanston Specialized Mental Health Rehabilitation facilities.
Provided more education. sessions and awareness geared towards culture change topics at Evanston long term
care facilities.
Victim Services
The Victim services unit responded to close to 1000 response calls regarding crisis situations in Evanston.
Created a regular communication channel with the Police Department to provide strategies and updates regarding
crisis and victim services related-matters.
Workforce Development
The Workforce Development Division was established with additional professional staff to aid in the vision and
expand workforce development in Evanston.
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.
Factors Impacting the 2024 Budget
Considering adjusting the property tax levies that support the Human Services Funding source to balance the budget for
youth services that appears to be over budget for 2023.
Upcoming Initiatives
Workforce Development
Embarking on absorbing all responsibilities of the Local Employment Program (LEP) which is currently
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.
Embarking on the implementation of the transitional jobs programs.
Victim Services
Increase staf ng in the unit to provide additional trauma-informed support and services for community
members.
To continue to seek for additional services, resources and agencies outside the organizations that are geared to
collaborate with the HHS’ unit in assisting victims or witnesses affected by a crisis or crime.
Human Services
Establish an effective system in collaboration with various entities and referrals for affordable housing located
within and outside Evanston for the unhoused Evanston residents or those on the verge of homelessness.
Adjust the bene ts of eligible General Assistance recipients to align with the current standard of living in
Evanston.
Ombudsman Program
Working on an initiative to revamping Special Mental Health Rehabilitation Facilities regulations to provide
equal protection for our mentally ill residents.
Looking forward to acquiring additional grants to continue to support the work of the Ombudsman program.
City of Evanston | Budget Book 2024 Page 237
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 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, workforce and address mental well-being.
Long Term Care Ombudsman Program- This is a mandated program by the Illinois Act on Aging. The 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 is a program designed for older adults to assist them 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 all Evanston youth and young adults to
become active and productive citizens of the community through strengthening existing youth services,
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 is a program designated to provide robust workforce opportunities, training
and wrap-around services that assist Evanston residents in achieving economic success and vitality. The services
provided through this unit helps in engaging and identifying career pathways for the community’s most
underserved population (e.g., unemployed, underemployed and reentering citizens.
Measure Type of Measure FY 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Ombudsman Program
Total Facility Visits Effectiveness,
Output, Equity 186 339 220 220
Resident Council Meetings Effectiveness,
Output, Equity 25 42 55 55
Information and Assistance to
Individuals/residents
Effectiveness,
Output, Equity 501 444 375 400
Community Education Sessions Effectiveness,
Output, Equity 14 20 35 40
Number of training sessions for Ombudsman
(hours)Input, Output 150 150
# of Volunteers 4 1 2 2
# of New Cases Output, Equity 75 119 115 120
# of Closed Cases Output, Equity,
Effectiveness 60 142 120 125
# of Closed Complaints Output, Equity,
Effectiveness 100 195 190 200
# of new initiatives established Output, Equity,
Effectiveness 6 6
Activity: Human Services
# individuals provided housing Output, Equity,
Effectiveness x x 115 200
# of wrap around services provided( food,
clothing, transportation etc)
Output, Equity,
Effectiveness x x 45 80
Number of migrants/refugees/ asylum seekers
that received assistance
Output, Equity,
Effectiveness x x 34 60
Activity: Victim Services
City of Evanston | Budget Book 2024 Page 238
Number of crisis calls and activities performed Output, Equity,
Effectiveness x x 880 1,200
Number of after-hour calls responded to Output, Equity,
Effectiveness x x 25 35
Number of death noti cations Output, Equity,
Effectiveness x x 20 20
Number of court cases/ advocacy provided Output, Equity,
Effectiveness x x 560 700
Activity: Workforce Development
# of employment opportunities provide Output, Equity,
Outcome x x 35 50
# of outreach activities provided Output. Outcome x x 190 270
# of workforce training provided Output, Equity,
Outcome x x 20 30
# new workforce initiatives Outcome, Output x x 9 10
# of workforce partnership agreements Outcome, Output x x 3 8
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
City of Evanston | Budget Book 2024 Page 239
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 2024 Revenues by Source
Property Taxes (96%)Property Taxes (96%) Property Taxes (96%)
Intergovernmental Revenue (3.3%)Intergovernmental Revenue (3.3%) Intergovernmental Revenue (3.3%)
Other Revenue (0.6%)Other Revenue (0.6%) Other Revenue (0.6%)
Interest Income (0.2%)Interest Income (0.2%) Interest Income (0.2%)
Revenue Source
Property Taxes $3,110,000 $3,110,000 $3,110,000 $3,360,000 8%
Intergovernmental
Revenue $151,270 $283,010 $114,000 $114,000 0%
Other Revenue $72,936 $187,186 $2,000 $20,000 900%
Interest Income $1,602 $14,650 $6,000 N/A
Interfund Transfers $450,000 $0 $0 $0 0%
Total Revenue Source:$3,785,807 $3,594,846 $3,226,000 $3,500,000 8.5%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 240
Expenditures by Expense Type
The Human Services Fund supports 21 employees of the Health & Human Services Department, in the areas of Human
Services, Senior Services, and Youth Engagement.
In 2024, the budget includes an increase of 1.0 FTE in the fund to bring the total to 21.00. The budget includes a new Disease
Intervention Specialist that develops and implements disease surveillance systems. This position is supported by a grant from
IDPH and will support infectious disease prevention activities such as STI’s.
The 2024 budget for Community Grant Programs, which funds Case Management/Safety Net/Support Services, is showing
at $1,335,413. It includes $1,036,783 for Case Management/Safety Net services/Support services (same as the 2023 increased
funding approved by City Council on 3/13/23) and approximately $300,000 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 2024 for the next cycle and avoid interruption of important mental health services.
Budgeted Expenditures by Expense Type
Salary and Benefits (50.5%)Salary and Benefits (50.5%) Salary and Benefits (50.5%)
Services and Supplies (44.4%)Services and Supplies (44.4%) Services and Supplies (44.4%)
Miscellaneous (4%)Miscellaneous (4%) Miscellaneous (4%)
Community Sponsored Organizations (1.1%)Community Sponsored Organizations (1.1%) Community Sponsored Organizations (1.1%)
Expense Objects
Salary and Bene ts $1,610,433 $1,365,205 $2,373,285 $2,654,369 11.8%
Services and Supplies $454,345 $294,948 $1,804,973 $2,334,063 29.3%
Miscellaneous $175,044 $230,309 $213,000 $210,000 -1.4%
Community Sponsored
Organizations $498,020 $672,256 $60,000 $60,000 0%
Insurance and Other
Chargebacks $8,861 N/A
Total Expense Objects:$2,746,703 $2,562,719 $4,451,258 $5,258,432 18.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 241
Line Item Detail - Revenue
Revenue
Health
Human Services
PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,110,000 $3,110,000 $3,360,000 8%
GRANTS AND AID 176.24.2445.55251 $43,000 $20,000 $50,000 $50,000 0%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 $108,270 $128,010 $64,000 $64,000 0%
TRANSFERS FROM LIBRARY
FUND 176.24.2445.57009 $0 $80,000 N/A
DONATIONS 176.24.2445.56011 $640 N/A
Aging Well Conference
Revenues 176.24.2445.56016 $0 $2,000 N/A
COMMUNITY RELIEF
PROGRAM REVENUE 176.24.2445.56017 $2,300 N/A
CHARGEBACK REVENUE 176.24.2445.56158 $20,592 $20,000 N/A
TRANSFER FROM GENERAL
FUND 176.24.2445.57005 $450,000 N/A
Total Human Services:$3,714,210 $3,358,602 $3,226,000 $3,494,000 8.3%
Social Services Committee
Allocations
COMPONENT UNIT
RECEIPTS 176.24.4651.56801 $69,996 N/A
INVESTMENT INCOME 176.24.4651.56501 $1,602 $14,650 $6,000 N/A
Total Social Services
Committee Allocations:$71,598 $14,650 $0 $6,000 N/A
Youth Engagement Division
YOU STREETS GRANT 176.24.3215.55235 $55,000 N/A
CHARGEBACK REVENUE 176.24.3215.56158 $166,594 N/A
Total Youth Engagement
Division:$0 $221,594 $0 $0 0%
Total Health:$3,785,807 $3,594,846 $3,226,000 $3,500,000 8.5%
Total Revenue:$3,785,807 $3,594,846 $3,226,000 $3,500,000 8.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 242
Line Item Detail - Expenses
Expenditures
Community Development
Social Services Committee
Allocations
REGULAR PAY 176.21.4651.61010 $0 $0 $29,351 $33,816 15.2%
HEALTH INSURANCE 176.21.4651.61510 $0 $0 $7,052 $7,546 7%
LIFE INSURANCE 176.21.4651.61615 $0 $0 $18 $15 -15.3%
IMRF 176.21.4651.61710 $0 $0 $971 $985 1.4%
SOCIAL SECURITY 176.21.4651.61725 $0 $0 $1,820 $2,097 15.2%
MEDICARE 176.21.4651.61730 $0 $0 $426 $491 15.4%
COMMUNITY GRANTS
PROGRAMS 176.21.4651.65546 $0 $0 $736,373 $1,335,413 81.4%
INFANT WELFARE SOCIETY 176.21.4651.62890 $0 $75,000 N/A
INTERFAITH ACTION COUNCIL 176.21.4651.62960 $0 $22,500 N/A
BOOKS AND BREAKFAST 176.21.4651.62961 $0 $25,000 N/A
CONNECTION FOR HOMELESS 176.21.4651.62970 $0 $75,000 N/A
NORTH SHORE SENIOR CENTER 176.21.4651.62980 $0 $123,250 N/A
CHILDCARE NETWORK
EVANSTON 176.21.4651.63067 $0 $36,700 N/A
JAMES MORAN CENTER 176.21.4651.63069 $0 $50,000 N/A
MEALS AT HOME 176.21.4651.63120 $0 $15,000 N/A
FAMILY FOCUS 176.21.4651.67030 $0 $59,740 N/A
Total Social Services Committee
Allocations:$0 $482,190 $776,010 $1,380,363 77.9%
Total Community Development:$0 $482,190 $776,010 $1,380,363 77.9%
Health
Covid Contact Tracing
SOCIAL SECURITY 176.24.2420.61725 $160 N/A
MEDICARE 176.24.2420.61730 $38 N/A
SEASONAL EMPLOYEES 176.24.2420.61060 $2,588 N/A
TELECOMMUNICATIONS -
WIRELESS 176.24.2420.64540 $1,817 N/A
FOOD 176.24.2420.65025 $1,797 $203 N/A
OTHER PROGRAM COSTS 176.24.2420.62490 $15,091 $8,585 N/A
Total Covid Contact Tracing:$19,673 $10,605 $0 $0 0%
Human Services
ESTIMATED WAGES/BENEFITS 176.24.2445.61001 $0 $76,476 N/A
REGULAR PAY 176.24.2445.61010 $586,593 $644,585 $1,090,938 $1,289,293 18.2%
PERMANENT PART-TIME 176.24.2445.61050 $47,261 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 243
OVERTIME PAY 176.24.2445.61110 $26,174 $41,060 $16,000 $30,000 87.5%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)176.24.2445.61430 $2,367 N/A
HEALTH INSURANCE 176.24.2445.61510 $86,851 $83,765 $169,728 $204,375 20.4%
VISION INSURANCE 176.24.2445.61513 $160 $227 $327 $377 15.2%
LIFE INSURANCE 176.24.2445.61615 $520 $571 $714 $626 -12.4%
AUTO ALLOWANCE 176.24.2445.61625 $2,261 $2,468 $2,743 $4,343 58.3%
CELL PHONE ALLOWANCE 176.24.2445.61626 $1,458 $1,809 $2,569 $3,312 28.9%
IMRF 176.24.2445.61710 $48,948 $28,954 $33,907 $35,232 3.9%
SOCIAL SECURITY 176.24.2445.61725 $37,798 $41,316 $67,632 $79,459 17.5%
MEDICARE 176.24.2445.61730 $9,031 $9,737 $15,896 $18,807 18.3%
PRINTING 176.24.2445.62210 $0 $0 $200 N/A
POSTAGE CHARGEBACKS 176.24.2445.62275 $0 $2,500 N/A
TRAINING & TRAVEL 176.24.2445.62295 $1,675 $486 $5,000 $5,000 0%
MEMBERSHIP DUES 176.24.2445.62360 $60 $0 $650 $650 0%
ALTERNATIVES TO ARREST 176.24.2445.62501 $0 $200,000 N/A
COMMUNITY MEMBER RELIEF
FUND 176.24.2445.62502 $0 $0 $50,000 $100,000 100%
COMMUNITY PICNIC-SPECIAL
EVENTS 176.24.2445.62513 $0 $8,211 $8,000 $8,000 0%
BANK SERVICE CHARGES 176.24.2445.62705 $0 $250 N/A
VICTIM SERVICES EXPENSE 176.24.2445.62931 $0 $30,000 N/A
GA TRANSITIONAL EXPESNE 176.24.2445.62932 $0 $15,000 N/A
FOOD 176.24.2445.65025 $351 $0 $1,250 $500 -60%
OFFICE SUPPLIES 176.24.2445.65095 $74 $64 $450 $150 -66.7%
COMMUNITY RELIEF PROGRAM
EXPENSES 176.24.2445.67008 $0 $1,000 N/A
OTHER PROGRAM COSTS 176.24.2445.62490 $5,526 $34,028 $75,000 $75,000 0%
FITNESS INCENTIVE 176.24.2445.65141 $300 N/A
Aging Well Conference Expenses 176.24.2445.66461 $90 $3,000 N/A
COMMUNITY INTERVENTION
PROGRAM COSTS 176.24.2445.62491 $107,500 $136,666 $60,000 $60,000 0%
Total Human Services:$962,329 $1,037,613 $1,928,230 $1,915,124 -0.7%
Youth Engagement Division
REGULAR PAY 176.24.3215.61010 $493,583 $290,710 $654,146 $661,196 1.1%
PERMANENT PART-TIME 176.24.3215.61050 $336 $0 N/A
OVERTIME PAY 176.24.3215.61110 $60,000 $76,704 $80,000 N/A
TERMINATION PAYOUTS 176.24.3215.61415 $24,896 N/A
HEALTH INSURANCE 176.24.3215.61510 $98,496 $51,130 $128,351 $130,560 1.7%
VISION INSURANCE 176.24.3215.61513 $221 $201 $241 $226 -6.4%
LIFE INSURANCE 176.24.3215.61615 $398 $222 $349 $220 -37%
AUTO ALLOWANCE 176.24.3215.61625 $75 $450 $413 $450 9.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 244
CELL PHONE ALLOWANCE 176.24.3215.61626 $2,814 $1,554 $1,386 $1,008 -27.3%
IMRF 176.24.3215.61710 $45,723 $16,941 $21,652 $19,241 -11.1%
SOCIAL SECURITY 176.24.3215.61725 $49,872 $36,908 $40,669 $41,086 1%
MEDICARE 176.24.3215.61730 $11,664 $8,632 $9,511 $9,609 1%
SEASONAL EMPLOYEES 176.24.3215.61060 $328,537 $226,919 $525,000 $800,000 52.4%
ADVERTISING 176.24.3215.62205 $0 $500 N/A
PRINTING 176.24.3215.62210 $0 $0 $2,600 $2,600 0%
POSTAGE CHARGEBACKS 176.24.3215.62275 $0 $450 N/A
TRAINING & TRAVEL 176.24.3215.62295 $150 $3,284 $8,500 $8,500 0%
MEMBERSHIP DUES 176.24.3215.62360 $0 $0 $750 $750 0%
COMMUNITY ASSISTANCE FUND 176.24.3215.62503 $0 $35,000 N/A
SERVICE AGREEMENTS/
CONTRACTS 176.24.3215.62509 $0 $30,000 $85,000 $30,000 -64.7%
CLOTHING 176.24.3215.65020 $636 $0 $2,500 $2,500 0%
FOOD 176.24.3215.65025 $438 $4,262 $6,000 $6,000 0%
MINOR EQUIPMENT & TOOLS 176.24.3215.65085 $0 $0 $1,000 $1,000 0%
SAFETY EQUIPMENT 176.24.3215.65090 $0 $0 $3,000 $3,000 0%
OFFICE SUPPLIES 176.24.3215.65095 $246 $214 N/A
RECREATION SUPPLIES 176.24.3215.65110 $0 $149 $85,000 $30,000 -64.7%
OTHER PROGRAM COSTS 176.24.3215.62490 $154,337 $187,396 $135,000 $135,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)176.24.3215.66049 $8,861 N/A
Total Youth Engagement Division:$1,256,387 $960,573 $1,747,018 $1,962,945 12.4%
Social Services Committee
Allocations
BANK SERVICE CHARGES 176.24.4651.62705 $794 $838 N/A
HOUSING AUTHORITY OF COOK
COUNTY 176.24.4651.65548 $17,500 $17,500 N/A
PEER SERVICES 176.24.4651.67015 $99,500 N/A
BOOKS AND BREAKFAST 176.24.4651.62961 $45,000 N/A
CHILDCARE NETWORK
EVANSTON 176.24.4651.63067 $21,756 $53,400 N/A
JAMES MORAN CENTER 176.24.4651.63069 $75,000 N/A
FAMILY FOCUS 176.24.4651.67030 $22,674 N/A
YOU 176.24.4651.67045 $121,120 N/A
CONNECTIONS FOR THE
HOMELESS 176.24.4651.67110 $25,267 N/A
INFANT WELFARE SOCIETY 176.24.4651.67125 $75,000 N/A
NORTHWEST CASA 176.24.4651.67146 $4,703 N/A
Total Social Services Committee
Allocations:$508,314 $71,738 $0 $0 0%
Total Health:$2,746,703 $2,080,529 $3,675,248 $3,878,069 5.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 245
Total Expenditures:$2,746,703 $2,562,719 $4,451,258 $5,258,432 18.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 246
General
Assistance
Fund
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
City of Evanston is projecting $1.08M of revenue in FY2024, which represents a 18.8% decrease over the prior year. Budgeted
expenditures are projected to increase by 4.5% or $60.67K to $1.42M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
City of Evanston | Budget Book 2024 Page 247
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
Revenues by Source
The General Assistance Fund is supported primarily through a dedicated property tax levy.
Projected 2024 Revenues by Source
Property Taxes (97.4%)Property Taxes (97.4%) Property Taxes (97.4%)
Other Revenue (2.5%)Other Revenue (2.5%) Other Revenue (2.5%)
Interest Income (0.09%)Interest Income (0.09%) Interest Income (0.09%)
Revenue Source
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 248
Property Taxes $1,318,391 $1,340,034 $1,300,000 $1,050,000 -19.2%
Other Revenue $2,585 $27,828 $27,500 $27,500 0%
Interest Income $1,446 $12,267 $1,000 $1,000 0%
Total Revenue
Source:$1,322,421 $1,380,128 $1,328,500 $1,078,500 -18.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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
Services and Supplies (61.5%)Services and Supplies (61.5%) Services and Supplies (61.5%)
Salary and Benefits (38%)Salary and Benefits (38%) Salary and Benefits (38%)
Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%)
Expense Objects
Salary and Bene ts $495,491 $475,290 $488,738 $539,408 10.4%
Services and
Supplies $601,561 $524,590 $864,482 $874,482 1.2%
Miscellaneous $4,676 $4,178 $7,000 $7,000 0%
Total Expense
Objects:$1,101,729 $1,004,058 $1,360,220 $1,420,890 4.5%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 249
Line Item Detail - Revenue
Revenue
Health
General Assistance
Admin
PROPERTY TAXES 175.24.4605.51015 $1,318,391 $1,340,034 $1,300,000 $1,050,000 -19.2%
SSI REIMBURSEMENT 175.24.4605.56057 $2,585 $27,828 $27,500 $27,500 0%
INVESTMENT
INCOME 175.24.4605.56501 $1,446 $12,267 $1,000 $1,000 0%
Total General
Assistance Admin:$1,322,421 $1,380,128 $1,328,500 $1,078,500 -18.8%
Total Health:$1,322,421 $1,380,128 $1,328,500 $1,078,500 -18.8%
Total Revenue:$1,322,421 $1,380,128 $1,328,500 $1,078,500 -18.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Health
General Assistance Admin
ESTIMATED WAGES/BENEFITS 175.24.4605.61001 $0 $19,460 N/A
REGULAR PAY 175.24.4605.61010 $353,254 $362,848 $360,940 $423,390 17.3%
PERMANENT PART-TIME 175.24.4605.61050 $0 $615 N/A
OVERTIME PAY 175.24.4605.61110 $8,637 $439 $1,500 $1,500 0%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)175.24.4605.61430 $3,081 N/A
HEALTH INSURANCE 175.24.4605.61510 $71,066 $66,358 $65,371 $68,082 4.1%
VISION INSURANCE 175.24.4605.61513 $256 $256 $235 $256 8.9%
LIFE INSURANCE 175.24.4605.61615 $199 $212 $199 $154 -22.4%
AUTO ALLOWANCE 175.24.4605.61625 $934 $934 $856 $934 9.1%
CELL PHONE ALLOWANCE 175.24.4605.61626 $729 $729 $669 $729 9%
SHOE ALLOWANCE 175.24.4605.61630 $90 N/A
IMRF 175.24.4605.61710 $30,313 $16,922 $11,947 $12,321 3.1%
SOCIAL SECURITY 175.24.4605.61725 $21,751 $21,024 $22,305 $25,877 16%
MEDICARE 175.24.4605.61730 $5,182 $4,954 $5,256 $6,164 17.3%
PRINTING 175.24.4605.62210 $291 N/A
MEDICAL/HOSPITAL SERVICES 175.24.4605.62270 $0 $813 N/A
POSTAGE CHARGEBACKS 175.24.4605.62275 $0 $0 $800 $800 0%
TRAINING & TRAVEL 175.24.4605.62295 $476 $907 $2,500 $2,500 0%
MEMBERSHIP DUES 175.24.4605.62360 $0 $0 $300 $300 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 250
COPY MACHINE CHARGES 175.24.4605.62380 $0 $0 $500 $500 0%
BANK SERVICE CHARGES 175.24.4605.62705 $1,834 $736 $2,050 $2,050 0%
TELECOMMUNICATIONS -
WIRELESS 175.24.4605.64540 $1,612 $1,687 N/A
RENTAL EXPENSE- GA CLIENT 175.24.4605.64566 $331,799 $291,296 $466,000 $466,000 0%
PERSONAL EXPENSE- GA CLIENT 175.24.4605.64567 $214,329 $167,230 $285,000 $285,000 0%
TRANSPORTATION EXPENSE- GA
CLIENT 175.24.4605.64568 $0 $0 $5,000 $5,000 0%
CHILDCARE EXPENSES - GA
CLIENT 175.24.4605.64569 $0 $0 $15,000 $15,000 0%
CLIENT OTHER NEEDS- GA
CLIENT 175.24.4605.64570 $70 $337 $11,000 $11,000 0%
ALL OTHER PHYSICIANS- GA
CLIENT 175.24.4605.64573 $0 $0 $500 $500 0%
MEDICAL EXPENSES - GA CLIENT 175.24.4605.64574 $0 $0 $300 $300 0%
PSYCH OUTPATIENT/MENTAL- GA
CLIENT 175.24.4605.64578 $0 $0 $800 $800 0%
MORTGAGE/RENTAL EXPENSE-
EAS CLIENT 175.24.4605.64582 $38,876 $38,352 $40,000 $50,000 25%
FOOD VOUCHERS -
EMERGENCY-EAS CLIENT 175.24.4605.64584 $113 $0 $1,000 $1,000 0%
UTILITIES - COMED-EAS CLIENT 175.24.4605.64585 $10,446 $21,407 $15,000 $15,000 0%
UTILITIES - NICOR-EAS CLIENT 175.24.4605.64586 $0 $0 $8,000 $8,000 0%
UTILITIES - COE WATER -EAS
CLIENT 175.24.4605.64587 $1,549 $1,005 $5,000 $5,000 0%
CLIENT OTHER NEEDS - EAS
CLIENT 175.24.4605.64588 $0 $532 $1,500 $1,500 0%
FOOD 175.24.4605.65025 $0 $0 $1,000 $1,000 0%
OFFICE SUPPLIES 175.24.4605.65095 $168 $288 $3,232 $3,232 0%
OTHER PROGRAM COSTS 175.24.4605.62490 $4,676 $4,178 $7,000 $7,000 0%
Total General Assistance Admin:$1,101,729 $1,004,058 $1,360,220 $1,420,890 4.5%
Total Health:$1,101,729 $1,004,058 $1,360,220 $1,420,890 4.5%
Total Expenditures:$1,101,729 $1,004,058 $1,360,220 $1,420,890 4.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 251
Reparations
Fund
The Reparations Fund was created during the 2020 budget process. The
fund is supported by 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
City of Evanston is projecting $1.5M of revenue in FY2024, which represents a 55.8% decrease over the prior year. Budgeted
expenditures are projected to increase by 3% or $101K to $3.5M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 252
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
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.
Projected 2024 Revenues by Source
Other Taxes (93.2%)Other Taxes (93.2%) Other Taxes (93.2%)
Intergovernmental Revenue (6.7%)Intergovernmental Revenue (6.7%) Intergovernmental Revenue (6.7%)
Interest Income (0.2%)Interest Income (0.2%) Interest Income (0.2%)
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 253
Revenue Source
Other Taxes $0 $0 $3,400,000 $1,400,000 -58.8%
Intergovernmental
Revenue $0 $100,000 N/A
Other Revenue $14,278 $10,225 N/A
Interest Income $391 $5,096 $2,500 N/A
Interfund Transfers $275,000 N/A
Total Revenue Source:$289,669 $15,321 $3,400,000 $1,502,500 -55.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Expense Objects
Services and
Supplies $2,096 $2,211 $101,000 N/A
Miscellaneous $0 $270,289 $3,400,000 $3,400,000 0%
Total Expense
Objects:$2,096 $272,499 $3,400,000 $3,501,000 3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
City Manager's Of ce
Reparations Fund
RECREATIONAL
CANNABIS TAX 177.15.1595.51598 $0 $0 $400,000 $400,000 0%
REAL ESTATE
TRANSFER TAX 177.15.1595.51620 $0 $3,000,000 $1,000,000 -66.7%
GRANTS AND AID 177.15.1595.55251 $0 $100,000 N/A
DONATIONS 177.15.1595.56011 $14,278 $10,225 N/A
INVESTMENT INCOME 177.15.1595.56501 $391 $5,096 $2,500 N/A
TRANSFER FROM
GENERAL FUND 177.15.1595.57005 $275,000 N/A
Total Reparations Fund:$289,669 $15,321 $3,400,000 $1,502,500 -55.8%
Total City Manager's Of ce:$289,669 $15,321 $3,400,000 $1,502,500 -55.8%
Total Revenue:$289,669 $15,321 $3,400,000 $1,502,500 -55.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Line Item Detail - Expenses
City of Evanston | Budget Book 2024 Page 254
Expenditures
City Manager's Of ce
Reparations Fund
SERVICE AGREEMENTS/
CONTRACTS 177.15.1595.62509 $0 $100,000 N/A
BANK SERVICE CHARGES 177.15.1595.62705 $2,096 $2,211 $1,000 N/A
OTHER PROGRAM COSTS 177.15.1595.62490 $0 $270,289 $3,400,000 $3,400,000 0%
Total Reparations Fund:$2,096 $272,499 $3,400,000 $3,501,000 3%
Total City Manager's Of ce:$2,096 $272,499 $3,400,000 $3,501,000 3%
Total Expenditures:$2,096 $272,499 $3,400,000 $3,501,000 3%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 255
Sustainability
Fund
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 City of Evanston is projecting $1.86M of revenue in FY2024, which represents a 55.2% increase over the prior year.
Budgeted expenditures are projected to increase by 149.2% or $1.2M to $2M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
Accomplishments in 2023
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.
Issues Af fecting 2024 Budget
Increased demand for business support services, recommended in the Evanston Thrives Report, compounded by
the success of the Sustain EVanston Program, justi es the increase in the funding request for Sustain Evanston.
Receipt of the Congressionally Directed Spending Allocation for the Affordable Solar Program will support
additional grant making.
A reduction in the civic contribution grant received from the Community Choice Aggregation will affect revenues in
2024 and following years.
City of Evanston | Budget Book 2024 Page 256
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.
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 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
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%0%<1%1%
# of total households and businesses that receive grants Output 0 0 22 68
# of low-income and BIPOC households/businesses that
receive grants
Equity,
Output 0 0 8 50
Activity: Conduct Community Engagement
# of paid Ambassadors Output 0 0 1 10
# of engagement events and activities Output x x 12 25
# of unique individuals reached Output,
Equity 400 450 500 1,000
Activity: Capital Improvements
# of capital projects that support CARP implementation Output 0 0 2 3
kWs of solar installed on City facilities Output 0 0 0 1,000
City of Evanston | Budget Book 2024 Page 257
Fund Balance
Projections
Fund Balance
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
Revenues by Source
Budgeted Revenues by Source
Interfund Transfers (45.6%)Interfund Transfers (45.6%) Interfund Transfers (45.6%)
Intergovernmental Revenue (27.4%)Intergovernmental Revenue (27.4%) Intergovernmental Revenue (27.4%)
Licenses, Permits and Fees (26.9%)Licenses, Permits and Fees (26.9%) Licenses, Permits and Fees (26.9%)
Interest Income (0.1%)Interest Income (0.1%) Interest Income (0.1%)
Revenue Source
Licenses, Permits and Fees $504,992 $500,000 $500,000
Intergovernmental Revenue $0 $510,000
Name FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget
City of Evanston | Budget Book 2024 Page 258
Interest Income $0 $2,000
Interfund Transfers $117,969 $700,000 $850,000
Total Revenue Source:$622,961 $1,200,000 $1,862,000
Name FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget
Expenditures by Expense Type
The Sustainability Fund supports 3.0 FTE employees. Services and Supplies and Community Sponsored Organizations
include amounts to attain sustianabilkity goals.
Budgeted Expenditures by Expense Type
Services and Supplies (36.2%)Services and Supplies (36.2%) Services and Supplies (36.2%)
Miscellaneous (26.2%)Miscellaneous (26.2%) Miscellaneous (26.2%)
Community Sponsored Organizations (25%)Community Sponsored Organizations (25%) Community Sponsored Organizations (25%)
Salary and Benefits (12.5%)Salary and Benefits (12.5%) Salary and Benefits (12.5%)
Expense Objects
Salary and Bene ts $0 $256,893 $250,368
Services and Supplies $238,368 $546,000 $725,120
Miscellaneous $0 $525,000
Community Sponsored Organizations $0 $500,000
Total Expense Objects:$238,368 $802,893 $2,000,488
Name FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget
Line Item Detail- Revenue
Revenue
Non-Departmental
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 259
INFRASTRUCTURE
MAINTENANCE FEE 178.99.9910.51577 $0 $504,992 $500,000 $500,000 0%
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.55135 $0 $500,000 N/A
GRANTS AND AID 178.99.9910.55251 $0 $10,000 N/A
INVESTMENT INCOME 178.99.9910.56501 $0 $2,000 N/A
TRANSFER FROM GENERAL
FUND 178.99.9910.57005 $0 $117,969 $200,000 $200,000 0%
TRANSFER FROM GOOD
NEIGHBOR FUND 178.99.9910.57058 $500,000 N/A
SUSTAINABILITY REVENUE
TRANSFER 178.99.9910.57101 $0 $0 $500,000 $150,000 -70%
Total Non-Departmental:$0 $622,961 $1,200,000 $1,862,000 55.2%
Total Revenue:$0 $622,961 $1,200,000 $1,862,000 55.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Sustainability Fund
REGULAR PAY 178.99.9910.61010 $0 $200,513 $222,646 11%
HEALTH INSURANCE 178.99.9910.61510 $0 $34,327 $4,007 -88.3%
VISION INSURANCE 178.99.9910.61513 $0 $17 $19 9.3%
LIFE INSURANCE 178.99.9910.61615 $0 $60 $180 201.9%
IMRF 178.99.9910.61710 $0 $6,637 $6,480 -2.4%
SOCIAL SECURITY 178.99.9910.61725 $0 $12,432 $13,806 11.1%
MEDICARE 178.99.9910.61730 $0 $2,907 $3,230 11.1%
SEASONAL EMPLOYEES 178.99.9910.61060 $0 $5,000 N/A
STUDIES 178.99.9910.62180 $0 $100,000 N/A
CONSULTING SERVICES 178.99.9910.62185 $0 $10,000 N/A
TRAINING & TRAVEL 178.99.9910.62295 $0 $1,000 $15,000 1,400%
MEMBERSHIP DUES 178.99.9910.62360 $0 $5,000 $5,000 0%
SERVICE AGREEMENTS/
CONTRACTS 178.99.9910.62509 $0 $30,000 $30,000 0%
SUSTAIN EVANSTON
PROGRAM 178.99.9910.62650 $0 $250,000 N/A
BANK SERVICE CHARGES 178.99.9910.62705 $0 $120 N/A
ELECTRICITY 178.99.9910.64005 $238,368 $410,000 $410,000 0%
OTHER PROGRAM COSTS 178.99.9910.62490 $500,000 N/A
OUTREACH 178.99.9910.67107 $0 $25,000 N/A
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.63110 $0 $500,000 N/A
Total Sustainability Fund:$238,368 $802,893 $2,000,488 149.2%
Name Account ID FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 260
Good
Neighbor
Fund
In 2021, Northwestern University's sixth year contributing $1 million to the City of
Evanston, the University allocated funds focused entirely on dismantling systemic
barriers faced by historically marginalized communities. This $1 million allocation of
the Northwestern Good Neighbor Racial Equity Fund will support a variety of bold,
progressive programs aimed at strengthening underserved communities and
advancing racial equity in Evanston.
The 2021 initiatives funded by Northwestern’s $1 million contribution include support
for minority entrepreneurs, arts organizations, undocumented residents and socially
isolated older adults, as well as funding to operationalize equity and improve
language access within City government. Also, there is seed money for a guaranteed
income pilot program providing direct nancial assistance to a limited number of
low-income households. The City is continuing to spend money towards those 2021
initiatives.
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.
Summary
The City of Evanston is continuing to meet with Northwestern University regarding future contributions, but $0 has been
budgeted in revenue in FY2024. Budgeted expenditures are 314,000.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 261
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
$1M
Revenues by Source
No new revenue is budgeted for the Good Neighbor Fund in 2024
Expenditures by Expense Type
2024 budgeted expenditures in this fund are being spent on 2021 intitatives Northwestern set forth.
Expense Objects
Services and
Supplies $466 $325 N/A
Miscellaneous $34,921 $50,000 $0 $314,000 N/A
Capital Outlay $0 $124,230 N/A
Interfund Transfers $414,152 $85,000 $3,000,000 3,429.4%
Total Expense
Objects:$449,539 $174,555 $85,000 $3,314,000 3,798.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Non-Departmental
Name Account ID FY2021
Actual
FY2022
Actual
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 262
DONATION FROM NORTHWESTERN
UNIVERSITY 180.99.1800.56013 $1,000,000 $3,000,000 N/A
INVESTMENT INCOME 180.99.1800.56501 $884 $5,805 $1,000 N/A
Total Non-Departmental:$1,000,884 $5,805 $3,001,000 N/A
Total Revenue:$1,000,884 $5,805 $3,001,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
BANK SERVICE CHARGES 180.99.1800.62705 $466 $325 N/A
OTHER PROGRAM COSTS 180.99.1800.62490 $34,921 $50,000 $250,000 N/A
TRANSFER TO GENERAL FUND 180.99.1800.66131 $414,152 $1,500,000 N/A
TRANSFER TO AFFORDABLE
HOUSING 180.99.1800.66155 $1,000,000 N/A
TRANSFER TO CAPITAL
IMPROVEMENT FUND 180.99.1800.66156 $0 $85,000 N/A
TRANSFER TO SUSTAINABILITY
FD 180.99.1800.69101 $500,000 N/A
OTHER PROGRAM COSTS 180.99.9937.62490 $0 $64,000 N/A
OTHER IMPROVEMENTS 180.99.9937.65515 $0 $124,230 N/A
Total Non-Departmental:$449,539 $174,555 $85,000 $3,314,000 3,798.8%
Total Expenditures:$449,539 $174,555 $85,000 $3,314,000 3,798.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 263
American
Rescue Plan
Act (ARPA)
Fund
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
City of Evanston is projecting $50K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 10.4% or $2.36M to $25.11M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2024 Page 264
Fund Balance
The City is budgeting a signi cant portion of the fund balance in 2024 However, it is unlikely that the full budget will be
expended likely resulting in carry over into 2025.
Projections
Fund Balance
FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
$40M
Revenues by Source
Revenue Source
Intergovernmental Revenue $26,386,827 $7,659,448 $0 N/A
Interest Income $34,807 $504,627 $50,000 N/A
Total Revenue Source:$26,421,634 $8,164,075 $50,000 N/A
Name FY2021 Actual FY2022 Actual FY2024 Adopted Budget FY2023 Adopted Budget vs.
FY2024 Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 265
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Miscellaneous (41%)Miscellaneous (41%) Miscellaneous (41%)
Capital Outlay (40.6%)Capital Outlay (40.6%) Capital Outlay (40.6%)
Services and Supplies (13%)Services and Supplies (13%) Services and Supplies (13%)
Interfund Transfers (5%)Interfund Transfers (5%) Interfund Transfers (5%)
Insurance and Other Chargebacks (0.4%)Insurance and Other Chargebacks (0.4%) Insurance and Other Chargebacks (0.4%)
Expense Objects
Salary and Bene ts $0 $2,167,682 $0 $0 0%
Services and Supplies $0 $259,630 $0 $3,275,000 N/A
Miscellaneous $0 $681,903 $18,500,000 $10,294,191 -44.4%
Capital Outlay $0 $546,429 $800,000 $10,188,900 1,173.6%
Interfund Transfers $4,800,000 $3,900,000 $2,600,000 $1,250,000 -51.9%
Community Sponsored
Organizations $0 $23,693 N/A
Insurance and Other
Chargebacks $0 $80,112 $850,000 $100,000 -88.2%
Total Expense Objects:$4,800,000 $7,659,448 $22,750,000 $25,108,091 10.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Revenue
Revenue
Non-Departmental
GRANTS AND AID 170.99.0085.55251 $21,586,827 N/A
INVESTMENT INCOME 170.99.0085.56501 $8,262 N/A
GRANTS AND AID 170.99.1700.55251 $4,800,000 $7,659,448 N/A
INVESTMENT INCOME 170.99.1700.56501 $26,545 $504,627 $50,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2024 Adopted
Budget
FY2023 Adopted Budget
vs. FY2024 Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 266
Total Non-
Departmental:$26,421,634 $8,164,075 $50,000 N/A
Total Revenue:$26,421,634 $8,164,075 $50,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2024 Adopted
Budget
FY2023 Adopted Budget
vs. FY2024 Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
American Rescue Plan
BANK SERVICE CHARGES 170.99.1700.62705 $0 $17 N/A
OTHER PROGRAM COSTS 170.99.1700.62490 $0 $0 $18,000,000 $3,000,000 -83.3%
SUMMER YOUTH
EMPLOYMENT 170.99.1700.63045 $0 $1,251 N/A
UNREALIZED LOSS ON
INVESTMENTS 170.99.1700.68015 -$20,315 N/A
TRANSFER TO PARKING
FUND 170.99.1700.69505 $950,000 $2,300,000 $1,100,000 N/A
TRANSFER TO WATER FUND 170.99.1700.69525 $3,000,000 N/A
TRANSFER TO EQUIPMENT
REPLACEMENT 170.99.1700.69601 $850,000 $1,600,000 $1,500,000 $1,250,000 -16.7%
Total American Rescue Plan:$4,800,000 $3,880,954 $20,600,000 $4,250,000 -79.4%
Community Violence
Intervention
REGULAR PAY 170.99.9912.61010 $0 $139,898 N/A
OVERTIME PAY 170.99.9912.61110 $0 $12,308 N/A
HEALTH INSURANCE 170.99.9912.61510 $0 $25,800 N/A
LIFE INSURANCE 170.99.9912.61615 $129 N/A
IMRF 170.99.9912.61710 $0 $7,345 N/A
SOCIAL SECURITY 170.99.9912.61725 $0 $12,112 N/A
MEDICARE 170.99.9912.61730 $0 $2,833 N/A
SEASONAL EMPLOYEES 170.99.9912.61060 $59,265 N/A
OTHER PROGRAM COSTS 170.99.9912.62490 $0 $39,951 $500,000 N/A
PUBLIC SERVICE - Curt's
Cafe 170.99.9912.63166 $0 $23,693 N/A
Total Community Violence
Intervention:$0 $323,334 $500,000 $0 -100%
Business District Strategies
OTHER IMPROVEMENTS 170.99.9922.65515 $0 $63,655 $130,000 N/A
Total Business District
Strategies:$0 $63,655 $130,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 267
Guranteed Income Program
OTHER PROGRAM COSTS 170.99.9937.62490 $0 $168,626 $17,000 N/A
OTHER IMPROVEMENTS 170.99.9937.65515 $0 $700,000 N/A
Total Guranteed Income
Program:$0 $168,626 $700,000 $17,000 -97.6%
Vehicle Lead Service Rplcmnt
AUTOMOTIVE EQUIPMENT 170.99.9952.65550 $292,014 $680,000 N/A
Total Vehicle Lead Service
Rplcmnt:$292,014 $680,000 N/A
ARPA Admin
REGULAR PAY 170.99.9971.61010 $9,060 N/A
SERVICE AGREEMENTS/
CONTRACTS 170.99.9971.62509 $28,658 $500,000 N/A
OTHER CHARGES-
CHARGEBACK 170.99.9971.62740 $0 $80,112 $850,000 $100,000 -88.2%
Total ARPA Admin:$0 $117,830 $850,000 $600,000 -29.4%
Participatory Budgeting-Nu
OTHER PROGRAM COSTS 170.99.9972.62490 $7,720 N/A
OTHER IMPROVEMENTS 170.99.9972.65515 $0 $0 $100,000 $3,000,000 2,900%
Total Participatory
Budgeting-Nu:$0 $7,720 $100,000 $3,000,000 2,900%
Lead Service Line
Replacement
OTHER IMPROVEMENTS 170.99.9902.65515 $17,760 $1,900,000 N/A
Total Lead Service Line
Replacement:$17,760 $1,900,000 N/A
Living Room Program
OTHER IMPROVEMENTS 170.99.9911.65515 $0 $900,000 N/A
Total Living Room Program:$0 $900,000 N/A
The Aux Project
OTHER IMPROVEMENTS 170.99.9913.65515 $123,000 $665,900 N/A
Total The Aux Project:$123,000 $665,900 N/A
The Northlight Theatre
OTHER IMPROVEMENTS 170.99.9914.65515 $0 $2,000,000 N/A
Total The Northlight Theatre:$0 $2,000,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 268
Workforce Development-
Aspire
IMRF 170.99.9921.61710 $905 N/A
SOCIAL SECURITY 170.99.9921.61725 $1,160 N/A
MEDICARE 170.99.9921.61730 $271 N/A
SEASONAL EMPLOYEES 170.99.9921.61060 $18,707 N/A
Total Workforce
Development-Aspire:$0 $21,044 $0 $0 0%
Rehiring Public Sector Staff
REGULAR PAY 170.99.9923.61010 $1,176,541 N/A
PERMANENT PART-TIME 170.99.9923.61050 $4,744 N/A
OVERTIME PAY 170.99.9923.61110 $28,423 N/A
HEALTH INSURANCE 170.99.9923.61510 $202,403 N/A
LIFE INSURANCE 170.99.9923.61615 $1,109 N/A
CELL PHONE ALLOWANCE 170.99.9923.61626 $570 N/A
IMRF 170.99.9923.61710 $53,188 N/A
SOCIAL SECURITY 170.99.9923.61725 $66,021 N/A
MEDICARE 170.99.9923.61730 $17,378 N/A
SEASONAL EMPLOYEES 170.99.9923.61060 $12,826 N/A
Total Rehiring Public Sector
Staff:$0 $1,563,205 $0 $0 0%
One Stop Shop
OTHER IMPROVEMENTS 170.99.9932.65515 $50,000 $400,000 N/A
Total One Stop Shop:$50,000 $400,000 N/A
Small/Medium Landlord
Assistance
OTHER PROGRAM COSTS 170.99.9933.62490 $0 $375,000 N/A
Total Small/Medium Landlord
Assistance:$0 $375,000 N/A
Crosswalk Improvments
OTHER IMPROVEMENTS 170.99.9935.65515 $0 $200,000 N/A
Total Crosswalk
Improvments:$0 $200,000 N/A
Welcoming Center - Family
Focus
OTHER PROGRAM COSTS 170.99.9936.62490 $0 $317,191 N/A
Total Welcoming Center -
Family Focus:$0 $317,191 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 269
HDOC
SERVICE AGREEMENTS/
CONTRACTS 170.99.9938.62509 $0 $1,500,000 N/A
Total HDOC:$0 $1,500,000 N/A
MCGAW YMCA
OTHER PROGRAM COSTS 170.99.9939.62490 $0 $3,000,000 N/A
Total MCGAW YMCA:$0 $3,000,000 N/A
Family Focus Rehab
OTHER PROGRAM COSTS 170.99.9940.62490 $0 $3,000,000 N/A
Total Family Focus Rehab:$0 $3,000,000 N/A
City Workers Payout
REGULAR PAY 170.99.9941.61010 $405,482 N/A
Total City Workers Payout:$405,482 N/A
Childcare Workers Premium
Pay
OTHER PROGRAM COSTS 170.99.9942.62490 $483,900 N/A
Total Childcare Workers
Premium Pay:$483,900 N/A
Comprehensive Plan
SERVICE AGREEMENTS/
CONTRACTS 170.99.9943.62509 $0 $600,000 N/A
OTHER PROGRAM COSTS 170.99.9943.62490 $0 $150,000 N/A
Total Comprehensive Plan:$0 $0 $0 $750,000 N/A
Permit Software
SOFTWARE MAINTENANCE 170.99.9950.62236 $135,909 $675,000 N/A
Total Permit Software:$135,909 $675,000 N/A
General Fund Operations
OTHER IMPROVEMENTS 170.99.9964.65515 $0 $313,000 N/A
Total General Fund
Operations:$0 $0 $0 $313,000 N/A
Participatory Budgeting
FOOD 170.99.9973.65025 $1,840 N/A
OFFICE SUPPLIES 170.99.9973.65095 $2,406 N/A
OTHER PROGRAM COSTS 170.99.9973.62490 $770 $435,000 N/A
Total Participatory
Budgeting:$0 $5,017 $0 $435,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 270
Total Non-Departmental:$4,800,000 $7,659,448 $22,750,000 $25,108,091 10.4%
Total Expenditures:$4,800,000 $7,659,448 $22,750,000 $25,108,091 10.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 271
Library Fund
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
City of Evanston is projecting $9.17M of revenue in FY2024, which represents a 6.9% increase over the prior year. Budgeted
expenditures are projected to increase by 11.3% or $1.01M to $9.94M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Accomplishments in 2023
Digitized many of the library’s local history holdings, including local newspapers going back to the 1870s and
newsletters from the African American community, in partnership with Shorefront Legacy Center.
Offered 400 library programs and service visits at partner organization sites and community events.
Had over 275,000 visitors to the libraries in the rst three quarters of 2023.
Over 23,500 attendees at over 1,300 library events in the rst three quarters of 2023.
Over 26,000 public computer sessions, averaging 67 minutes per session, in the rst three quarters of 2023.
Library users borrowed over 670,000 items (physical and digital) from the library in the rst three quarters of 2023.
Celebrated the Library’s 150th Anniversary.
Issues Affecting the 2024 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.
City of Evanston | Budget Book 2024 Page 272
Upcoming Initiatives
Continue engagement with community members to inform library services and provide programs, especially in
Wards 5, 8 and 9.
Continue to invite patrons to self identify race/ethnicity and language spoken at home when registering for a library
card or attending a program.
Continue to offer STEM learning opportunities for youth, especially those from communities underrepresented in
the STEM elds.
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.
Performance Measures
Measure Type of
Measure
FY 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Engage and connect diverse community members with library services.
Library services at partner organization sites and
community events.
Equity,
Output N/A 0 400 400
Community listening sessions Effectiveness 10 15 0 10
Percent of residents by race / ethnicity who signed up
for or renewed their library card
Equity,
Output N/A N/A **
Percent of library events in Spanish Equity,
Output N/A 7%6%10%
Activity: Support improved digital literacy
Job search tech kit circulations Output 175 225 175 200
One on One technology training Output 180 200 400 400
Activity: Support improved early childhood literacy.
Number of book bags distributed at preschool and
daycare centers Output N/A 25 per
month
30 per
month
30 per
month
Number of Welcome Baby kits distributed.Output N/A N/A 125 125
*In 2023, of the patrons signing up for library cards who opted to answer this optional question, the breakdown by race
was:
White 56%
Black or African American 11%
Asian 9%
Hispanic or Latino 8%
Prefer to self-describe 7%
Prefer not to say 5%
More than one 3%
American Indian or AlaskaNative 0.23%
City of Evanston | Budget Book 2024 Page 273
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Projected 2024 Revenues by Source
Property Taxes (89.6%)Property Taxes (89.6%) Property Taxes (89.6%)
Other Revenue (4.4%)Other Revenue (4.4%) Other Revenue (4.4%)
Interfund Transfers (2.4%)Interfund Transfers (2.4%) Interfund Transfers (2.4%)
Intergovernmental Revenue (2.2%)Intergovernmental Revenue (2.2%) Intergovernmental Revenue (2.2%)
Library Revenue (1.2%)Library Revenue (1.2%) Library Revenue (1.2%)
Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%)
Charges for Services (0.004%)Charges for Services (0.004%) Charges for Services (0.004%)
Revenue Source
Property Taxes $7,369,039 $7,348,375 $7,535,472 $8,213,664 9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 274
Charges for Services $287 $455 $400 $400 0%
Fines and Forfeitures $4,466 $6,126 $0 $0 0%
Intergovernmental
Revenue $5,395 $240,984 $209,866 $200,213 -4.6%
Other Revenue $438,206 $365,790 $405,000 $405,000 0%
Interest Income $10,403 $68,819 $21,600 $25,000 15.7%
Interfund Transfers $250,000 $217,930 $250,000 $216,999 -13.2%
Library Revenue $118,263 $105,841 $155,394 $109,394 -29.6%
Total Revenue Source:$8,196,060 $8,354,320 $8,577,732 $9,170,670 6.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salary and Benefits (73.1%)Salary and Benefits (73.1%) Salary and Benefits (73.1%)
Services and Supplies (23.3%)Services and Supplies (23.3%) Services and Supplies (23.3%)
Interfund Transfers (3.6%)Interfund Transfers (3.6%) Interfund Transfers (3.6%)
Capital Outlay (0.04%)Capital Outlay (0.04%) Capital Outlay (0.04%)
Expense Objects
Salary and Bene ts $5,510,632 $5,388,473 $6,393,544 $7,264,128 13.6%
Services and
Supplies $2,007,943 $2,092,705 $2,231,098 $2,313,194 3.7%
Miscellaneous $0 $1,500 $0 $0 0%
Capital Outlay $1,464 $1,000 $1,500 $3,500 133.3%
Interfund Transfers $10,320 $379,653 $305,325 $360,325 18%
Total Expense
Objects:$7,530,359 $7,863,330 $8,931,467 $9,941,147 11.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 275
Line Item Detail - Revenue
Revenue
Library
Engagement Services
TRANSFERS FROM LIBRARY FUND 185.48.4825.57009 -$350,892 N/A
Total Engagement Services:-$350,892 $0 $0 $0 0%
Library Administration
PROPERTY TAXES 185.48.4845.51015 $7,369,039 $7,348,375 $7,535,472 $8,213,664 9%
BEV SNACK VENDING MACHINE 185.48.4845.53200 $287 $455 $400 $400 0%
LIBRARY FINES & FEES 185.48.4845.52610 $4,466 $6,126 N/A
Federal Grants 185.48.4845.55201 $220,171 $125,772 $100,000 $85,000 -15%
LIBRARY STATE PER CAPITA GRANT 185.48.4845.55245 $109,867 $115,212 $109,866 $115,213 4.9%
DONATIONS 185.48.4845.56011 $440,675 $359,774 $400,000 $400,000 0%
MISCELLANEOUS REVENUE 185.48.4845.56045 $14,935 $6,195 $5,000 $5,000 0%
FEES AND MERCHANDISE SALE 185.48.4845.56140 $4 -$179 N/A
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 185.48.4845.56585 -$17,408 N/A
INVESTMENT INCOME 185.48.4845.56501 $10,403 $68,819 $21,600 $25,000 15.7%
TRANSFER FROM ENDOWMENT 185.48.4845.57002 $250,000 $217,930 $250,000 $216,999 -13.2%
LIBRARY MATERIAL REPLACEMENT
CHARGES 185.48.4845.57515 $21,669 $25,134 $22,000 $22,000 0%
LIBRARY BOOK SALE 185.48.4845.57526 $3,540 $3,604 $3,000 $3,000 0%
LIBRARY COPY MACH. CHG 185.48.4845.57535 $8,944 $12,543 $9,000 $10,000 11.1%
LIBRARY MEETING RM RENTAL 185.48.4845.57540 $714 $2,766 $1,000 $4,000 300%
NORTH BRANCH RENTAL INCOME 185.48.4845.57545 $25,150 $20,067 $20,394 $20,394 0%
LIBRARY GRANTS 185.48.4845.57551 $58,247 $41,727 $100,000 $50,000 -50%
Total Library Administration:$8,520,703 $8,354,320 $8,577,732 $9,170,670 6.9%
Library Grants
STATE, COUNTY AND OTHER GRANTS 185.48.4850.55146 $26,249 N/A
Total Library Grants:$26,249 $0 $0 $0 0%
Total Library:$8,196,060 $8,354,320 $8,577,732 $9,170,670 6.9%
Total Revenue:$8,196,060 $8,354,320 $8,577,732 $9,170,670 6.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 276
Line Item Detail - Expenses
Expenditures
Library
Early Learning & Literacy
REGULAR PAY 185.48.4805.61010 $367,282 $402,006 $395,172 $462,899 17.1%
PERMANENT PART-TIME 185.48.4805.61050 $180,046 $200,548 $201,509 $230,711 14.5%
OVERTIME PAY 185.48.4805.61110 $1,025 $1,088 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4805.61420 $1,726 $2,746 N/A
HEALTH INSURANCE 185.48.4805.61510 $80,264 $68,270 $73,765 $78,922 7%
DENTAL INSURANCE 185.48.4805.61610 $93 N/A
LIFE INSURANCE 185.48.4805.61615 $266 $283 $261 $205 -21.5%
IMRF 185.48.4805.61710 $44,399 $27,124 $19,005 $19,429 2.2%
SOCIAL SECURITY 185.48.4805.61725 $33,027 $36,711 $36,995 $43,004 16.2%
MEDICARE 185.48.4805.61730 $7,724 $8,586 $8,652 $10,058 16.3%
SEASONAL EMPLOYEES 185.48.4805.61060 $447 $2,805 $6,000 $5,000 -16.7%
TRAINING & TRAVEL 185.48.4805.62295 $114 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4805.62341 $6,883 N/A
WORK- STUDY 185.48.4805.62506 $434 $0 $900 $900 0%
STATE GRANT EXPENSE 185.48.4805.65002 $0 $0 $7,800 N/A
FOOD 185.48.4805.65025 $17 N/A
OFFICE SUPPLIES 185.48.4805.65095 $511 $0 N/A
LIBRARY SUPPLIES 185.48.4805.65100 $26,667 $25,993 $17,400 $28,000 60.9%
IT COMPUTER HARDWARE 185.48.4805.65555 $0 $8,300 N/A
LIBRARY BOOKS 185.48.4805.65630 $139,505 $134,198 $171,400 $150,000 -12.5%
AUDIO VISUAL COLLECTIONS 185.48.4805.65641 $20,892 $11,390 $5,000 $10,000 100%
FURNITURE / FIXTURES /
EQUIPMENT 185.48.4805.65503 $1,464 $1,000 $500 N/A
Total Early Learning & Literacy:$912,656 $922,880 $944,359 $1,047,429 10.9%
Lifelong Learning & Literacy
REGULAR PAY 185.48.4806.61010 $356,647 $383,967 $464,223 $473,636 2%
PERMANENT PART-TIME 185.48.4806.61050 $252,353 $239,638 $263,100 $317,845 20.8%
OVERTIME PAY 185.48.4806.61110 $3,155 $819 N/A
TERMINATION PAYOUTS 185.48.4806.61415 $1,992 $1,777 N/A
HEALTH INSURANCE 185.48.4806.61510 $84,949 $67,758 $73,212 $78,330 7%
DENTAL INSURANCE 185.48.4806.61610 $90 N/A
LIFE INSURANCE 185.48.4806.61615 $146 $200 $213 $159 -25.4%
IMRF 185.48.4806.61710 $52,021 $29,046 $24,074 $23,033 -4.3%
SOCIAL SECURITY 185.48.4806.61725 $37,545 $38,361 $45,094 $49,073 8.8%
MEDICARE 185.48.4806.61730 $8,781 $8,972 $10,547 $11,477 8.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 277
SEASONAL EMPLOYEES 185.48.4806.61060 $8,035 $7,485 $6,000 $5,000 -16.7%
IT COMPUTER SOFTWARE 185.48.4806.62340 $536 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4806.62341 $223,732 $304,829 $280,255 N/A
WORK- STUDY 185.48.4806.62506 $0 $1,000 N/A
STATE GRANT EXPENSE 185.48.4806.65002 $0 $0 $5,000 $5,500 10%
LIBRARY SUPPLIES 185.48.4806.65100 $9,640 $10,618 $15,000 $15,000 0%
Library Electronic Resources 185.48.4806.65628 $0 $320,000 N/A
LIBRARY BOOKS 185.48.4806.65630 $299,707 $313,421 $335,000 $335,000 0%
PERIODICALS 185.48.4806.65635 $6,397 $5,688 $6,000 $6,500 8.3%
AUDIO VISUAL COLLECTIONS 185.48.4806.65641 $42,028 $31,911 $31,000 $31,000 0%
FITNESS INCENTIVE 185.48.4806.65141 $600 N/A
Total Lifelong Learning & Literacy:$1,387,218 $1,445,625 $1,559,719 $1,671,553 7.2%
Access Services
REGULAR PAY 185.48.4820.61010 $558,500 $625,739 $675,467 $788,008 16.7%
PERMANENT PART-TIME 185.48.4820.61050 $264,312 $239,170 $269,724 $278,352 3.2%
OVERTIME PAY 185.48.4820.61110 $1,655 $952 N/A
TERMINATION PAYOUTS 185.48.4820.61415 $1,097 $12,938 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4820.61420 $744 $987 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)185.48.4820.61430 $337 $2,100 N/A
HEALTH INSURANCE 185.48.4820.61510 $111,732 $125,842 $140,643 $177,406 26.1%
VISION INSURANCE 185.48.4820.61513 $38 $92 $105 $76 -27.6%
DENTAL INSURANCE 185.48.4820.61610 $135 N/A
LIFE INSURANCE 185.48.4820.61615 $384 $401 $339 $320 -5.7%
IMRF 185.48.4820.61710 $61,838 $36,787 $27,656 $27,865 0.8%
SOCIAL SECURITY 185.48.4820.61725 $51,882 $53,943 $58,603 $66,114 12.8%
MEDICARE 185.48.4820.61730 $12,134 $12,616 $13,707 $15,463 12.8%
SEASONAL EMPLOYEES 185.48.4820.61060 $38,405 $20,794 $5,000 $5,000 0%
BLDG MAINTENANCE SERVICES 185.48.4820.62225 $108 -$4,146 N/A
IT COMPUTER SOFTWARE 185.48.4820.62340 $154,546 $135,777 $183,900 $183,900 0%
INTERNET SOLUTION
PROVIDERS 185.48.4820.62341 $24,577 N/A
WORK- STUDY 185.48.4820.62506 $996 $1,396 $3,000 $3,000 0%
LIBRARY SUPPLIES 185.48.4820.65100 $14,190 $25,959 $12,000 $15,000 25%
IT COMPUTER HARDWARE 185.48.4820.65555 $36,746 N/A
FITNESS INCENTIVE 185.48.4820.65141 $300 N/A
Total Access Services:$1,273,033 $1,352,968 $1,390,144 $1,560,504 12.3%
Engagement Services
REGULAR PAY 185.48.4825.61010 $418,097 $409,917 $475,122 $654,189 37.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 278
PERMANENT PART-TIME 185.48.4825.61050 $143,363 $180,650 $223,870 $249,126 11.3%
OVERTIME PAY 185.48.4825.61110 $1,395 $1,618 N/A
TERMINATION PAYOUTS 185.48.4825.61415 $6,525 $1,347 N/A
HEALTH INSURANCE 185.48.4825.61510 $88,347 $85,165 $105,250 $150,948 43.4%
VISION INSURANCE 185.48.4825.61513 $114 $216 $207 $111 -46.4%
DENTAL INSURANCE 185.48.4825.61610 $91 N/A
LIFE INSURANCE 185.48.4825.61615 $294 $231 $304 $159 -47.7%
IMRF 185.48.4825.61710 $46,740 $27,152 $23,138 $25,740 11.2%
SOCIAL SECURITY 185.48.4825.61725 $33,921 $35,548 $43,338 $56,006 29.2%
MEDICARE 185.48.4825.61730 $7,933 $8,314 $10,136 $13,099 29.2%
SEASONAL EMPLOYEES 185.48.4825.61060 $127 $2,654 $10,000 $5,000 -50%
BLDG MAINTENANCE SERVICES 185.48.4825.62225 $3,639 $6,173 $5,000 N/A
IT COMPUTER SOFTWARE 185.48.4825.62340 $2,598 $26,125 $14,695 $2,600 -82.3%
INTERNET SOLUTION
PROVIDERS 185.48.4825.62341 $4,583 -$647 N/A
NATURAL GAS 185.48.4825.64015 $1,194 $180 $1,500 N/A
FEDERAL GRANT EXPENSE 185.48.4825.65001 $0 $43,500 N/A
FOOD 185.48.4825.65025 $187 $0 N/A
BLDG MAINTENANCE MATERIAL 185.48.4825.65050 $432 N/A
OFFICE SUPPLIES 185.48.4825.65095 $69 N/A
LIBRARY SUPPLIES 185.48.4825.65100 $26,195 $23,959 $50,000 $38,000 -24%
LIBRARY BOOKS 185.48.4825.65630 $51,023 $38,267 $35,000 $35,000 0%
PERIODICALS 185.48.4825.65635 $130 $328 $500 N/A
AUDIO VISUAL COLLECTIONS 185.48.4825.65641 $5,475 $5,780 $12,000 $1,500 -87.5%
FITNESS INCENTIVE 185.48.4825.65141 $300 N/A
FURNITURE / FIXTURES /
EQUIPMENT 185.48.4825.65503 $0 $0 $1,000 $3,500 250%
Total Engagement Services:$842,473 $853,275 $1,011,060 $1,278,478 26.4%
Innovation & Digital Learning
REGULAR PAY 185.48.4835.61010 $383,437 $380,983 $415,927 $461,668 11%
PERMANENT PART-TIME 185.48.4835.61050 $183,589 $193,496 $241,617 $256,962 6.4%
OVERTIME PAY 185.48.4835.61110 $1,477 $462 N/A
TERMINATION PAYOUTS 185.48.4835.61415 $377 $9,120 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4835.61420 $146 $0 N/A
HEALTH INSURANCE 185.48.4835.61510 $69,933 $63,935 $84,702 $80,278 -5.2%
VISION INSURANCE 185.48.4835.61513 $216 $200 $207 $114 -44.9%
DENTAL INSURANCE 185.48.4835.61610 $96 N/A
LIFE INSURANCE 185.48.4835.61615 $267 $233 $257 $59 -76.9%
IMRF 185.48.4835.61710 $48,049 $27,218 $20,298 $20,913 3%
SOCIAL SECURITY 185.48.4835.61725 $35,350 $35,971 $40,769 $44,555 9.3%
MEDICARE 185.48.4835.61730 $8,267 $8,413 $9,535 $10,420 9.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 279
SEASONAL EMPLOYEES 185.48.4835.61060 $10,898 $10,055 $5,000 $5,000 0%
OTHER PROFESSIONAL
SERVICES 185.48.4835.62272 $90 N/A
IT COMPUTER SOFTWARE 185.48.4835.62340 $49,701 $57,110 $72,654 $55,000 -24.3%
INTERNET SOLUTION
PROVIDERS 185.48.4835.62341 $115 $30,889 N/A
FEDERAL GRANT EXPENSE 185.48.4835.65001 $0 $0 $21,590 $30,642 41.9%
STATE GRANT EXPENSE 185.48.4835.65002 $0 $0 $500 $31,500 6,200%
FOOD 185.48.4835.65025 $150 N/A
LIBRARY SUPPLIES 185.48.4835.65100 $60,031 $24,979 $13,530 $13,000 -3.9%
IT COMPUTER HARDWARE 185.48.4835.65555 $24,241 $46,442 $36,650 $44,000 20.1%
LIBRARY BOOKS 185.48.4835.65630 $21,862 $20,892 $20,000 $20,000 0%
AUDIO VISUAL COLLECTIONS 185.48.4835.65641 $2,269 $59 $2,500 $2,500 0%
Total Innovation & Digital
Learning:$900,472 $910,547 $985,736 $1,076,613 9.2%
Library Maintenance
REGULAR PAY 185.48.4840.61010 $359,544 $350,720 $378,642 $632,362 67%
PERMANENT PART-TIME 185.48.4840.61050 $64,095 $72,344 $64,775 N/A
OVERTIME PAY 185.48.4840.61110 $14,071 $8,646 $10,000 $10,000 0%
TERMINATION PAYOUTS 185.48.4840.61415 $2,236 $5,953 N/A
ANNUAL SICK LEAVE PAYOUT 185.48.4840.61420 $815 N/A
HEALTH INSURANCE 185.48.4840.61510 $92,839 $76,661 $97,079 $119,281 22.9%
VISION INSURANCE 185.48.4840.61513 $112 $74 $103 $112 8.7%
DENTAL INSURANCE 185.48.4840.61610 $94 N/A
LIFE INSURANCE 185.48.4840.61615 $300 $274 $275 $114 -58.6%
CELL PHONE ALLOWANCE 185.48.4840.61626 $900 $900 $825 N/A
SHOE ALLOWANCE 185.48.4840.61630 $540 $360 $540 $540 0%
IMRF 185.48.4840.61710 $37,166 $20,451 $14,678 $18,402 25.4%
SOCIAL SECURITY 185.48.4840.61725 $27,186 $27,209 $28,605 $39,240 37.2%
MEDICARE 185.48.4840.61730 $6,358 $6,364 $6,690 $9,178 37.2%
SEASONAL EMPLOYEES 185.48.4840.61060 $9,210 $19,644 $10,000 N/A
BLDG MAINTENANCE SERVICES 185.48.4840.62225 $276,688 $239,447 $227,295 $305,060 34.2%
OFFICE EQUIPMENT MAINT 185.48.4840.62235 $0 $0 $1,000 $1,000 0%
OTHER EQMT MAINTENANCE 185.48.4840.62245 $2,277 $0 $2,277 $2,277 0%
POSTAGE 185.48.4840.62315 $348 N/A
INTERNET SOLUTION
PROVIDERS 185.48.4840.62341 $127 $0 N/A
ELECTRICITY 185.48.4840.64005 $95,891 $89,499 $120,000 $100,000 -16.7%
NATURAL GAS 185.48.4840.64015 $17,060 $24,448 $32,400 $32,400 0%
CLOTHING 185.48.4840.65020 $2,120 $1,828 N/A
FOOD 185.48.4840.65025 $114 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 280
JANITORIAL SUPPLIES 185.48.4840.65040 $10,703 $7,599 $18,377 $19,265 4.8%
BLDG MAINTENANCE MATERIAL 185.48.4840.65050 $21,629 $16,772 $35,000 $36,750 5%
OFFICE SUPPLIES 185.48.4840.65095 $51 $41 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 185.48.4840.62305 $5,436 $5,440 $5,440 $5,440 0%
RENTAL OF AUTO
REPLACEMENT 185.48.4840.62309 $4,884 $4,885 $4,885 $4,885 0%
Total Library Maintenance:$1,052,681 $979,672 $1,048,886 $1,346,307 28.4%
Library Administration
ESTIMATED WAGES/BENEFITS 185.48.4845.61001 $0 $277,466 N/A
REGULAR PAY 185.48.4845.61010 $547,044 $424,670 $757,543 $936,375 23.6%
PERMANENT PART-TIME 185.48.4845.61050 $112,327 $78,672 $80,546 $94,517 17.3%
TERMINATION PAYOUTS 185.48.4845.61415 $13,205 $94,402 N/A
HEALTH INSURANCE 185.48.4845.61510 $68,549 $46,957 $84,439 $118,354 40.2%
VISION INSURANCE 185.48.4845.61513 $0 $38 $35 $38 8.6%
DENTAL INSURANCE 185.48.4845.61610 $99 N/A
LIFE INSURANCE 185.48.4845.61615 $557 $424 $278 $222 -20.2%
AUTO ALLOWANCE 185.48.4845.61625 $4,800 $2,400 $4,800 N/A
CELL PHONE ALLOWANCE 185.48.4845.61626 $1,200 $894 $1,200 $1,008 -16%
IMRF 185.48.4845.61710 $54,025 $27,911 $27,741 $30,000 8.1%
SOCIAL SECURITY 185.48.4845.61725 $37,069 $34,030 $48,388 $62,687 29.6%
MEDICARE 185.48.4845.61730 $9,156 $8,466 $12,153 $14,963 23.1%
CONSULTING SERVICES 185.48.4845.62185 $139,288 $153,389 $135,000 $153,000 13.3%
ADVERTISING 185.48.4845.62205 $39 $1,456 $4,000 $2,000 -50%
PRINTING 185.48.4845.62210 $2,981 $9,672 $45,000 $48,000 6.7%
BLDG MAINTENANCE SERVICES 185.48.4845.62225 $352 $0 N/A
OTHER PROFESSIONAL
SERVICES 185.48.4845.62272 $0 -$2,939 $85,000 N/A
POSTAGE CHARGEBACKS 185.48.4845.62275 $468 $2,600 N/A
TUITION 185.48.4845.62290 $6,207 $7,817 $15,000 $15,000 0%
TRAINING & TRAVEL 185.48.4845.62295 $18,983 $30,139 $25,000 $30,000 20%
POSTAGE 185.48.4845.62315 $76 $4,760 $1,000 $3,000 200%
IT COMPUTER SOFTWARE 185.48.4845.62340 $12 $24,000 N/A
MEMBERSHIP DUES 185.48.4845.62360 $1,417 $2,006 $2,075 $2,000 -3.6%
COPY MACHINE CHARGES 185.48.4845.62380 $221 $10,000 N/A
WORK- STUDY 185.48.4845.62506 $3,299 $3,237 $3,600 $3,600 0%
BANK SERVICE CHARGES 185.48.4845.62705 $4,544 $4,479 $5,700 $5,000 -12.3%
ELECTRICITY 185.48.4845.64005 $292 N/A
UTILITIES - COE WATER 185.48.4845.64009 $4,748 $7,455 $11,000 $10,000 -9.1%
TELECOMMUNICATIONS -
WIRELESS 185.48.4845.64540 $4,759 $4,740 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 281
FOOD 185.48.4845.65025 $3,308 $8,055 $7,000 $2,500 -64.3%
OFFICE SUPPLIES 185.48.4845.65095 $27,141 $26,780 $50,000 $54,000 8%
LIBRARY SUPPLIES 185.48.4845.65100 $9,158 $636 N/A
FITNESS INCENTIVE 185.48.4845.65141 $300 N/A
TRANSFER TO GENERAL FUND 185.48.4845.66131 $0 $289,328 $295,000 $350,000 18.6%
TRANSFER TO HUMAN SERVICES
FUND 185.48.4845.66132 $0 $80,000 N/A
Total Library Administration:$1,075,314 $1,350,185 $1,991,564 $1,960,264 -1.6%
Library Grants
CONSULTING SERVICES 185.48.4850.62185 $10,500 $17,172 N/A
IT COMPUTER SOFTWARE 185.48.4850.62340 $0 $115 N/A
LIBRARY SUPPLIES 185.48.4850.65100 $51,091 $30,893 N/A
LIBRARY BOOKS 185.48.4850.65630 $24,921 N/A
Total Library Grants:$86,512 $48,179 N/A
Total Library:$7,530,359 $7,863,330 $8,931,467 $9,941,147 11.3%
Total Expenditures:$7,530,359 $7,863,330 $8,931,467 $9,941,147 11.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 282
Library Debt
Service Fund
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
City of Evanston is projecting $574.68K of revenue in FY2024, which represents a 13.1% increase over the prior year. Budgeted
expenditures are projected to increase by 13.1% or $66.76K to $574.68K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of Evanston | Budget Book 2024 Page 283
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1K
$2K
$3K
$4K
$5K
Revenues by Source
Revenue Source
Property Taxes $482,243 $506,626 $507,913 $574,677 13.1%
Total Revenue
Source:$482,243 $506,626 $507,913 $574,677 13.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Expense Objects
Debt Service $482,244 $504,988 $507,913 $574,677 13.1%
Total Expense
Objects:$482,244 $504,988 $507,913 $574,677 13.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 284
Line Item Detail - Revenue
Revenue
Library
PROPERTY
TAXES 186.48.4861.51015 $482,243 $506,626 $507,913 $574,677 13.1%
Total Library:$482,243 $506,626 $507,913 $574,677 13.1%
Total Revenue:$482,243 $506,626 $507,913 $574,677 13.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
DEBT SERVICE-
PRINCIPAL 186.48.4861.68305 $232,343 $264,706 $275,730 $353,392 28.2%
DEBT SERVICE-
INTEREST 186.48.4861.68315 $249,901 $240,282 $232,183 $221,285 -4.7%
Total Expenditures:$482,244 $504,988 $507,913 $574,677 13.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 285
Library
Capital Fund
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
City of Evanston is projecting $550K of revenue in FY2024, which represents a 42.1% decrease over the prior year. Budgeted
expenditures are projected to decrease by 42.1% or $400K to $550K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Evanston | Budget Book 2024 Page 286
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-1000000
$-500000
$0
$500K
$1M
$1.5M
Revenues by Source
The Evanston Public Library proposes to issue $950,000 in General Obligation bonds for capital improvements in 2023.
Revenue Source
Other Revenue $0 $0 $950,000 $550,000 -42.1%
Total Revenue
Source:$0 $0 $950,000 $550,000 -42.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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 $405,832 $173,737 $950,000 $550,000 -42.1%
Total Expense
Objects:$405,832 $173,737 $950,000 $550,000 -42.1%
Name Account
ID
FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 287
Line Item Detail - Revenue
Revenue
Library
BOND
PROCEEDS 187.48.4862.56060 $0 $0 $950,000 $550,000 -42.1%
Total Library:$0 $0 $950,000 $550,000 -42.1%
Total Revenue:$0 $0 $950,000 $550,000 -42.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Library
OTHER
IMPROVEMENTS 187.48.4862.65515 $405,832 $173,737 $950,000 $550,000 -42.1%
Total Library:$405,832 $173,737 $950,000 $550,000 -42.1%
Total Expenditures:$405,832 $173,737 $950,000 $550,000 -42.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 288
Motor Fuel
Tax (MFT)
Fund
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
City of Evanston is projecting $3M of revenue in FY2024, which represents a 10.7% increase over the prior year. Budgeted
expenditures are projected to increase by 59.8% or $2.48M to $6.62M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of Evanston | Budget Book 2024 Page 289
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
Revenues by Source
Revenue Source
Intergovernmental
Revenue $4,554,816 $4,686,682 $2,700,000 $2,986,239 10.6%
Interest Income $4,986 $92,023 $12,000 $15,000 25%
Total Revenue Source:$4,559,802 $4,778,706 $2,712,000 $3,001,239 10.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 290
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (64.1%)Capital Outlay (64.1%) Capital Outlay (64.1%)
Services and Supplies (31%)Services and Supplies (31%) Services and Supplies (31%)
Salary and Benefits (4.9%)Salary and Benefits (4.9%) Salary and Benefits (4.9%)
Expense Objects
Salary and Bene ts $0 $0 $325,000 $325,000 0%
Services and
Supplies $844,025 $828,754 $1,038,000 $2,050,000 97.5%
Capital Outlay $1,552,713 $2,527,822 $2,778,600 $4,245,000 52.8%
Interfund Transfers $1,044,984 $1,044,987 $0 $0 0%
Total Expense
Objects:$3,441,722 $4,401,563 $4,141,600 $6,620,000 59.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 291
Line Item Detail - Revenue
Revenue
Public Works Agency
Intergovernmental
Revenue
STATE ALLOTMENT 200.40.5100.55185 $2,918,510 $3,050,375 $2,700,000 $2,986,239 10.6%
MFT REBUILD
ILLINOIS FUNDS 200.40.5105.55186 $1,636,307 $1,636,307 N/A
Total
Intergovernmental
Revenue:
$4,554,816 $4,686,682 $2,700,000 $2,986,239 10.6%
Interest Income
INVESTMENT INCOME 200.40.5100.56501 $4,986 $92,023 $12,000 $15,000 25%
Total Interest Income:$4,986 $92,023 $12,000 $15,000 25%
Total Public Works Agency:$4,559,802 $4,778,706 $2,712,000 $3,001,239 10.7%
Total Revenue:$4,559,802 $4,778,706 $2,712,000 $3,001,239 10.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Public Works
Capital Outlay
OTHER
IMPROVEMENTS 200.26.5100.65515 $163,434 $15,566 N/A
Total Capital Outlay:$163,434 $15,566 N/A
Total Public Works:$163,434 $15,566 $0 $0 0%
Public Works Agency
Salary and Bene ts
SNOW OT 200.40.5100.61114 $0 $0 $325,000 $325,000 0%
Total Salary and Bene ts:$0 $0 $325,000 $325,000 0%
Services and Supplies
SERVICE AGREEMENTS/
CONTRACTS 200.40.5100.62509 $94,875 $101,989 $120,000 $970,000 708.3%
LIGHTING 200.40.5100.64006 $223,503 $233,363 $170,000 $170,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 292
TRAFFIC LIGHT
ELECTRICITY 200.40.5100.64007 $82,987 $55,835 $75,000 $75,000 0%
CHEMICALS/ SALT 200.40.5100.65015 $395,891 $390,946 $625,000 $625,000 0%
MATER. TO MAINT. IMP.200.40.5100.65055 $46,769 $46,621 $48,000 $50,000 4.2%
PHASE I ENGINEERING 200.40.5100.65671 $160,000 N/A
Total Services and
Supplies:$844,025 $828,754 $1,038,000 $2,050,000 97.5%
Capital Outlay
OTHER
IMPROVEMENTS 200.40.5100.65515 $533,805 $615,910 $1,274,600 $3,404,000 167.1%
OTHER
IMPROVEMENTS 200.40.5105.65515 $855,474 $1,896,346 $1,504,000 $841,000 -44.1%
Total Capital Outlay:$1,389,279 $2,512,256 $2,778,600 $4,245,000 52.8%
Interfund Transfers
TRANSFER TO
GENERAL FUND 200.40.5100.66131 $1,044,984 $1,044,987 N/A
Total Interfund Transfers:$1,044,984 $1,044,987 N/A
Total Public Works Agency:$3,278,288 $4,385,997 $4,141,600 $6,620,000 59.8%
Total Expenditures:$3,441,722 $4,401,563 $4,141,600 $6,620,000 59.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 293
Emergency
Telephone
System (E911)
Fund
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
City of Evanston is projecting $1.46M of revenue in FY2024, which represents a 3.6% increase over the prior year. Budgeted
expenditures are projected to increase by 6.3% or $105.62K to $1.78M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
City of Evanston | Budget Book 2024 Page 294
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
$1.75M
Revenues by Source
Revenue Source
Other Taxes $1,451,159 $1,591,465 $1,400,000 $1,450,000 3.6%
Other Revenue $641 N/A
Interest Income $736 $8,339 $7,000 $7,000 0%
Total Revenue
Source:$1,452,536 $1,599,804 $1,407,000 $1,457,000 3.6%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 295
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salary and Benefits (45.6%)Salary and Benefits (45.6%) Salary and Benefits (45.6%)
Capital Outlay (27%)Capital Outlay (27%) Capital Outlay (27%)
Services and Supplies (20.7%)Services and Supplies (20.7%) Services and Supplies (20.7%)
Interfund Transfers (5.6%)Interfund Transfers (5.6%) Interfund Transfers (5.6%)
Insurance and Other Chargebacks (1.1%)Insurance and Other Chargebacks (1.1%) Insurance and Other Chargebacks (1.1%)
Expense Objects
Salary and Bene ts $601,077 $763,168 $758,058 $810,331 6.9%
Services and Supplies $340,786 $365,391 $355,000 $368,350 3.8%
Miscellaneous $1,500 N/A
Capital Outlay $256,589 $411,635 $450,000 $480,000 6.7%
Interfund Transfers $90,000 $90,000 $90,000 $100,000 11.1%
Insurance and Other
Chargebacks $18,228 $18,230 $19,142 $19,142 0%
Total Expense Objects:$1,306,679 $1,649,923 $1,672,200 $1,777,823 6.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 296
Line Item Detail - Revenue
Revenue
Police
Emergency Telephone
Systm
EMERGENCY
TELEPHONE SYSTM 205.22.5150.56160 $1,451,159 $1,591,465 $1,400,000 $1,450,000 3.6%
MISCELLANEOUS
REVENUE 205.22.5150.56045 $641 N/A
INVESTMENT INCOME 205.22.5150.56501 $736 $8,339 $7,000 $7,000 0%
Total Emergency
Telephone Systm:$1,452,536 $1,599,804 $1,407,000 $1,457,000 3.6%
Total Police:$1,452,536 $1,599,804 $1,407,000 $1,457,000 3.6%
Total Revenue:$1,452,536 $1,599,804 $1,407,000 $1,457,000 3.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Salary and Bene ts
ESTIMATED WAGES/BENEFITS 205.22.5150.61001 $0 $31,669 N/A
REGULAR PAY 205.22.5150.61010 $409,790 $548,284 $547,932 $618,789 12.9%
OVERTIME PAY 205.22.5150.61110 $20,633 $17,723 $5,000 $10,000 100%
TERMINATION PAYOUTS 205.22.5150.61415 $0 $18,766 N/A
ANNUAL SICK LEAVE PAYOUT 205.22.5150.61420 $1,416 $1,448 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)205.22.5150.61430 $1,317 $5,363 N/A
POLICE EDUCATION
INCENTIVES 205.22.5150.61441 $1,000 $2,000 N/A
HEALTH INSURANCE 205.22.5150.61510 $97,973 $94,616 $109,086 $110,957 1.7%
VISION INSURANCE 205.22.5150.61513 $178 $136 $105 $76 -27.6%
LIFE INSURANCE 205.22.5150.61615 $517 $623 $551 $424 -23%
UNIFORM ALLOWANCE 205.22.5150.61635 $3,400 $3,400 $3,400 $4,400 29.4%
IMRF 205.22.5150.61710 $33,130 $27,094 $18,137 $18,008 -0.7%
SOCIAL SECURITY 205.22.5150.61725 $25,709 $35,428 $34,183 $38,639 13%
MEDICARE 205.22.5150.61730 $6,013 $8,286 $7,995 $9,038 13%
Total Salary and Bene ts:$601,077 $763,168 $758,058 $810,331 6.9%
Services and Supplies
TRAINING & TRAVEL 205.22.5150.62295 $5,433 $6,211 $7,500 $6,500 -13.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 297
MEMBERSHIP DUES 205.22.5150.62360 $142 $343 $500 $500 0%
SERVICE AGREEMENTS/
CONTRACTS 205.22.5150.62509 $292,360 $311,115 $335,000 $350,000 4.5%
BANK SERVICE CHARGES 205.22.5150.62705 $222 $396 $400 N/A
TELECOMMUNICATIONS 205.22.5150.64505 $1,968 $676 $1,500 $1,500 0%
TELECOMMUNICATIONS -
WIRELESS 205.22.5150.64540 $36,187 $39,480 N/A
CLOTHING 205.22.5150.65020 $327 $564 $500 $500 0%
MINOR EQUIPMENT & TOOLS 205.22.5150.65085 $2,398 $5,170 $7,500 $7,000 -6.7%
OFFICE SUPPLIES 205.22.5150.65095 $42 $617 $1,000 $750 -25%
OFFICE MACH. & EQUIP.205.22.5150.65620 $1,708 $819 $1,500 $1,200 -20%
Total Services and Supplies:$340,786 $365,391 $355,000 $368,350 3.8%
Miscellaneous
FITNESS INCENTIVE 205.22.5150.65141 $1,500 N/A
Total Miscellaneous:$1,500 N/A
Capital Outlay
OTHER IMPROVEMENTS 205.22.5150.65515 $256,589 $411,160 $450,000 $480,000 6.7%
FURNITURE & FIXTURES 205.22.5150.65625 $474 N/A
Total Capital Outlay:$256,589 $411,635 $450,000 $480,000 6.7%
Interfund Transfers
TRANSFER TO GENERAL FUND 205.22.5150.66131 $90,000 $90,000 $90,000 $100,000 11.1%
Total Interfund Transfers:$90,000 $90,000 $90,000 $100,000 11.1%
Insurance and Other
Chargebacks
TRANSFER TO INSURANCE 205.22.5150.66130 $18,228 $18,230 $19,142 $19,142 0%
Total Insurance and Other
Chargebacks:$18,228 $18,230 $19,142 $19,142 0%
Total Expenditures:$1,306,679 $1,649,923 $1,672,200 $1,777,823 6.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 298
Community
Development
Block Grant
(CDBG) Fund
The City 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
City of Evanston is projecting $3.07M of revenue in FY2024, which represents a 15.4% decrease over the prior year. Budgeted
expenditures are projected to decrease by 14.9% or $545.13K to $3.12M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 299
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
$80K
Revenues by Source
Revenue Source
Intergovernmental
Revenue $2,317,923 $2,328,668 $3,629,000 $3,068,463 -15.4%
Interest Income $0 $2,103 N/A
Total Revenue Source:$2,317,923 $2,330,771 $3,629,000 $3,068,463 -15.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 300
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Miscellaneous (75.2%)Miscellaneous (75.2%) Miscellaneous (75.2%)
Salary and Benefits (21.9%)Salary and Benefits (21.9%) Salary and Benefits (21.9%)
Community Sponsored Organizations (2.4%)Community Sponsored Organizations (2.4%) Community Sponsored Organizations (2.4%)
Services and Supplies (0.6%)Services and Supplies (0.6%) Services and Supplies (0.6%)
Expense Objects
Salary and Bene ts $355,996 $403,282 $702,089 $681,559 -2.9%
Services and Supplies $42,137 $42,731 $307,200 $17,480 -94.3%
Miscellaneous $164,011 $246,341 $2,576,376 $2,341,499 -9.1%
Capital Outlay $476,342 $699,348 N/A
Community Sponsored
Organizations $942,074 $572,290 $75,000 $75,000 0%
Insurance and Other
Chargebacks $352,223 $362,371 $0 $0 0%
Total Expense Objects:$2,332,783 $2,326,363 $3,660,665 $3,115,538 -14.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Revenue
Revenue
Community Development
Rehab Construction Admin
INVESTMENT INCOME 215.21.5187.56501 $0 $2,103 N/A
Total Rehab Construction Admin:$0 $2,103 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 301
Cdbg Administration
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 215.21.5220.56001 $2,317,923 $2,328,668 $2,954,000 $2,833,463 -4.1%
Total Cdbg Administration:$2,317,923 $2,328,668 $2,954,000 $2,833,463 -4.1%
Cdbg-Cv
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 215.21.5226.56001 $0 $0 $675,000 $235,000 -65.2%
Total Cdbg-Cv:$0 $0 $675,000 $235,000 -65.2%
Total Community Development:$2,317,923 $2,330,771 $3,629,000 $3,068,463 -15.4%
Total Revenue:$2,317,923 $2,330,771 $3,629,000 $3,068,463 -15.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Community Development
Public Improvements
TWIGGS PARK 215.21.5170.62830 $0 $9,111 N/A
ALLEY PAVING PROGRAM 215.21.5170.62840 $350,771 $403,242 N/A
SPECIAL ASSESSMENTS-ALLEY 215.21.5170.62845 $4,280 $0 N/A
PARK IMPROVEMENTS 215.21.5170.63010 $69,691 N/A
CURB/SIDEWALK
REPLACEMENT 215.21.5170.63030 $51,600 $286,995 N/A
Total Public Improvements:$476,342 $699,348 N/A
Rehab Construction Admin
REGULAR PAY 215.21.5187.61010 $44,160 $44,320 $44,020 $50,715 15.2%
OVERTIME PAY 215.21.5187.61110 $362 $237 N/A
ANNUAL SICK LEAVE PAYOUT 215.21.5187.61420 $508 N/A
HEALTH INSURANCE 215.21.5187.61510 $4,948 $4,747 $5,129 $5,488 7%
LIFE INSURANCE 215.21.5187.61615 $4 $4 $4 $1 -73.3%
IMRF 215.21.5187.61710 $3,659 $2,099 $1,457 $1,476 1.3%
SOCIAL SECURITY 215.21.5187.61725 $2,688 $2,718 $2,729 $3,145 15.2%
MEDICARE 215.21.5187.61730 $629 $636 $638 $736 15.3%
CONTRIB TO OTHER AGENCIES 215.21.5187.62665 $38,561 $29,035 N/A
BANK SERVICE CHARGES 215.21.5187.62705 $67 $6 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 302
PERSONAL COMPUTER
SOFTWARE 215.21.5187.64545 $1,860 $3,720 $2,000 $5,830 191.5%
OTHER PROGRAM COSTS 215.21.5187.62490 $1,151 $679 N/A
OTHER CHARGES-
CHARGEBACK 215.21.5187.62740 -$5,693 -$3,311 N/A
Total Rehab Construction
Admin:$92,395 $85,397 $55,977 $67,391 20.4%
Housing Code Compliance
OTHER CHARGES-
CHARGEBACK 215.21.5204.62740 $341,609 $378,449 N/A
Total Housing Code Compliance:$341,609 $378,449 N/A
Cdbg Administration
ESTIMATED WAGES/BENEFITS 215.21.5220.61001 $0 $26,075 N/A
REGULAR PAY 215.21.5220.61010 $171,197 $217,758 $440,667 $433,944 -1.5%
PERMANENT PART-TIME 215.21.5220.61050 $56,341 $62,585 $48,285 $58,560 21.3%
OVERTIME PAY 215.21.5220.61110 $0 $1,312 $3,000 N/A
TERMINATION PAYOUTS 215.21.5220.61415 $703 N/A
HEALTH INSURANCE 215.21.5220.61510 $34,935 $30,964 $79,327 $72,303 -8.9%
VISION INSURANCE 215.21.5220.61513 $0 $24 N/A
LIFE INSURANCE 215.21.5220.61615 $144 $191 $141 $156 10.5%
CELL PHONE ALLOWANCE 215.21.5220.61626 $572 N/A
IMRF 215.21.5220.61710 $18,947 $13,015 $16,185 $14,333 -11.4%
SOCIAL SECURITY 215.21.5220.61725 $13,755 $17,519 $30,337 $30,536 0.7%
MEDICARE 215.21.5220.61730 $3,217 $4,097 $7,095 $7,143 0.7%
SEASONAL EMPLOYEES 215.21.5220.61060 $0 $8,475 N/A
ADVERTISING 215.21.5220.62205 $192 $0 $1,000 $1,000 0%
PRINTING 215.21.5220.62210 $117 $0 N/A
POSTAGE CHARGEBACKS 215.21.5220.62275 $0 $0 $350 $350 0%
COURIER CHARGES 215.21.5220.62285 $0 $150 N/A
TRAINING & TRAVEL 215.21.5220.62295 $100 $0 $2,500 $2,500 0%
IT COMPUTER SOFTWARE 215.21.5220.62340 $0 $5,000 N/A
MEMBERSHIP DUES 215.21.5220.62360 $940 $1,495 $1,800 N/A
COPY MACHINE CHARGES 215.21.5220.62380 $0 $800 N/A
OFFICE SUPPLIES 215.21.5220.65095 $300 $0 $400 $1,000 150%
OTHER PROGRAM COSTS 215.21.5220.62490 $9,239 $8,500 $2,201,376 $2,141,499 -2.7%
FITNESS INCENTIVE 215.21.5220.65141 $210 $210 N/A
OTHER CHARGES-
CHARGEBACK 215.21.5220.62740 -$76,924 -$60,795 N/A
Total Cdbg Administration:$233,413 $305,898 $2,854,688 $2,773,148 -2.9%
Cdbg-Cv
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 303
OVERTIME PAY 215.21.5226.61110 $266 N/A
IMRF 215.21.5226.61710 $22 N/A
SOCIAL SECURITY 215.21.5226.61725 $17 N/A
MEDICARE 215.21.5226.61730 $4 N/A
SERVICE AGREEMENTS/
CONTRACTS 215.21.5226.62509 $0 $300,000 N/A
OTHER PROGRAM COSTS 215.21.5226.62490 $3,319 $1,082 $375,000 $200,000 -46.7%
SUMMER YOUTH
EMPLOYMENT 215.21.5226.63045 $150,092 $235,870 N/A
CONNECTION FOR HOMELESS 215.21.5226.62970 $386,398 $257,030 N/A
DIRECT FINANCIAL
ASSISTANCE TO BUSINESSES 215.21.5226.63065 $86,150 N/A
CHILDCARE NETWORK
EVANSTON 215.21.5226.63067 $25,000 $35,000 N/A
PUBLIC SERVICE - Curt's Cafe 215.21.5226.63166 $115,957 N/A
OTHER CHARGES-
CHARGEBACK 215.21.5226.62740 $93,231 $48,028 N/A
Total Cdbg-Cv:$860,454 $577,011 $675,000 $200,000 -70.4%
Public Services
JAMES MORAN CENTER 215.21.5240.62935 $50,000 $75,000 N/A
YWCA SHELTER PROGRAM 215.21.5240.62955 $35,000 $35,000 N/A
INTERFAITH ACTION COUNCIL 215.21.5240.62960 $42,500 $20,000 N/A
BOOKS AND BREAKFAST 215.21.5240.62961 $20,000 N/A
CONNECTION FOR HOMELESS 215.21.5240.62970 $50,000 N/A
NORTH SHORE SENIOR
CENTER 215.21.5240.62980 $23,750 N/A
MEALS AT HOME 215.21.5240.63120 $30,000 $15,000 N/A
FAMILY FOCUS 215.21.5240.67030 $102,326 $65,260 N/A
Total Public Services:$283,576 $280,260 $0 $0 0%
Economic Development
DIRECT FINANCIAL
ASSISTANCE TO BUSINESSES 215.21.5260.63065 $30,000 $0 $75,000 $75,000 0%
EVANSTON COMMUNITY DEV
CORP 215.21.5260.63066 $14,994 N/A
Total Economic Development:$44,994 $0 $75,000 $75,000 0%
Total Community Development:$2,332,783 $2,326,363 $3,660,665 $3,115,538 -14.9%
Total Expenditures:$2,332,783 $2,326,363 $3,660,665 $3,115,538 -14.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 304
CDBG Loan
Fund
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
City of Evanston is projecting $448.12K of revenue in FY2024, which represents a 348.1% increase over the prior year.
Budgeted expenditures are projected to increase by 35.4% or $115K to $440K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
City of Evanston | Budget Book 2024 Page 305
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Revenues by Source
Revenue Source
Other Revenue $172,476 $85,956 $100,000 $443,121 343.1%
Interest Income $0 $0 $5,000 N/A
Total Revenue
Source:$172,476 $85,956 $100,000 $448,121 348.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Expense Objects
Services and
Supplies $44,370 $17,638 $325,000 $440,000 35.4%
Total Expense
Objects:$44,370 $17,638 $325,000 $440,000 35.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 306
Line Item Detail - Revenue
Revenue
Community
Development
CITY REHAB
REPAYMENTS 220.21.5280.56600 $167,743 $80,847 $100,000 $440,121 340.1%
INVESTMENT INCOME 220.21.5280.56501 $0 $0 $5,000 N/A
CITY REHAB
REPAYMENTS 220.21.5285.56600 $4,733 $5,110 $3,000 N/A
Total Community
Development:$172,476 $85,956 $100,000 $448,121 348.1%
Total Revenue:$172,476 $85,956 $100,000 $448,121 348.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Community
Development
REHAB LOANS 220.21.5280.65535 $16,710 $10,200 $175,000 $300,000 71.4%
REHAB LOANS 220.21.5285.65535 $27,660 $7,438 $150,000 $140,000 -6.7%
Total Community
Development:$44,370 $17,638 $325,000 $440,000 35.4%
Total Expenditures:$44,370 $17,638 $325,000 $440,000 35.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 307
HOME Fund
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
City of Evanston is projecting $2.37M of revenue in FY2024, which represents a 251.1% increase over the prior year. Budgeted
expenditures are projected to increase by 208.7% or $1.37M to $2.02M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Evanston | Budget Book 2024 Page 308
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
Revenues by Source
Revenue Source
Charges for Services $34,189 N/A
Intergovernmental
Revenue $504,714 $308,371 $650,000 $2,345,000 260.8%
Other Revenue $7,961 $32,162 $25,000 $25,000 0%
Interest Income $94 $996 $150 $150 0%
Total Revenue Source:$546,958 $341,530 $675,150 $2,370,150 251.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 309
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Insurance and Other Chargebacks (56.9%)Insurance and Other Chargebacks (56.9%) Insurance and Other Chargebacks (56.9%)
Services and Supplies (39.6%)Services and Supplies (39.6%) Services and Supplies (39.6%)
Salary and Benefits (3.4%)Salary and Benefits (3.4%) Salary and Benefits (3.4%)
Miscellaneous (0.1%)Miscellaneous (0.1%) Miscellaneous (0.1%)
Expense Objects
Salary and Bene ts $62,035 $52,576 $70,572 $68,137 -3.4%
Services and Supplies $488,949 $327,506 $582,266 $801,065 37.6%
Miscellaneous $102 $0 $2,000 $2,000 0%
Insurance and Other
Chargebacks -$2,965 -$20,746 $0 $1,150,000 N/A
Total Expense Objects:$548,120 $359,337 $654,838 $2,021,202 208.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 310
Line Item Detail - Revenue
Revenue
Community Development
Home Fund
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 240.21.5430.56001 $504,714 $303,285 $650,000 $1,095,000 68.5%
CITY REHAB REPAYMENTS 240.21.5430.56600 $6,195 N/A
Total Home Fund:$510,908 $303,285 $650,000 $1,095,000 68.5%
Home ARP
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 240.21.5435.56001 $5,087 $1,250,000 N/A
Total Home ARP:$5,087 $1,250,000 N/A
Home Rehab Loan
INVESTMENT INCOME 240.21.5440.56501 $94 $996 $150 $150 0%
Total Home Rehab Loan:$94 $996 $150 $150 0%
HOME Acquisition and Financing
INTEREST INCOME ON
LOANS/RECEIVABLES 240.21.5450.56571 $34,189 N/A
CITY REHAB REPAYMENTS 240.21.5450.56600 $1,767 $32,162 $25,000 $25,000 0%
Total HOME Acquisition and
Financing:$35,955 $32,162 $25,000 $25,000 0%
Total Community Development:$546,958 $341,530 $675,150 $2,370,150 251.1%
Total Revenue:$546,958 $341,530 $675,150 $2,370,150 251.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Community Development
Home ARP
OTHER CHARGES-
CHARGEBACK 240.21.5435.62740 $5,087 $1,150,000 N/A
Total Home ARP:$5,087 $1,150,000 N/A
Home Fund
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 311
ESTIMATED
WAGES/BENEFITS 240.21.5430.61001 $0 $4,774 N/A
REGULAR PAY 240.21.5430.61010 $44,585 $44,301 $56,584 $56,663 0.1%
PERMANENT PART-TIME 240.21.5430.61050 $3,528 N/A
TERMINATION PAYOUTS 240.21.5430.61415 $820 N/A
HEALTH INSURANCE 240.21.5430.61510 $5,964 $2,769 $2,992 $5,488 83.4%
LIFE INSURANCE 240.21.5430.61615 $18 $14 $20 $1 -95%
IMRF 240.21.5430.61710 $3,744 $2,117 $1,873 $1,650 -11.9%
SOCIAL SECURITY 240.21.5430.61725 $2,736 $2,736 $3,508 $3,513 0.2%
MEDICARE 240.21.5430.61730 $640 $640 $821 $822 0.1%
TRAINING & TRAVEL 240.21.5430.62295 $0 $500 $500 $500 0%
MEMBERSHIP DUES 240.21.5430.62360 $0 $0 $500 $500 0%
PERSONAL COMPUTER
SOFTWARE 240.21.5430.64545 $590 N/A
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 240.21.5430.65530 $257,202 $232,798 $281,201 $500,000 77.8%
TENANT-BASED RENTAL
ASSISTANCE 240.21.5430.65538 $231,094 $94,146 $300,000 $300,000 0%
OTHER PROGRAM COSTS 240.21.5430.62490 $102 $0 $2,000 $2,000 0%
OTHER CHARGES-
CHARGEBACK 240.21.5430.62740 -$2,965 -$25,833 N/A
Total Home Fund:$548,058 $354,188 $654,773 $871,137 33%
Home Rehab Loan
BANK SERVICE CHARGES 240.21.5440.62705 $63 $62 $65 $65 0%
Total Home Rehab Loan:$63 $62 $65 $65 0%
Total Community Development:$548,120 $359,337 $654,838 $2,021,202 208.7%
Total Expenditures:$548,120 $359,337 $654,838 $2,021,202 208.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 312
Affordable
Housing
Fund
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
City of Evanston is projecting $1.33M of revenue in FY2024, which represents a 303.8% increase over the prior year. Budgeted
expenditures are projected to increase by 52% or $1M to $2.93M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 313
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Projected 2024 Revenues by Source
Interfund Transfers (75%)Interfund Transfers (75%) Interfund Transfers (75%)
Intergovernmental Revenue (10.9%)Intergovernmental Revenue (10.9%) Intergovernmental Revenue (10.9%)
Other Revenue (9.8%)Other Revenue (9.8%) Other Revenue (9.8%)
Other Taxes (3.8%)Other Taxes (3.8%) Other Taxes (3.8%)
Interest Income (0.6%)Interest Income (0.6%) Interest Income (0.6%)
Revenue Source
Other Taxes $15,453 $169,260 $50,000 $50,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 314
Intergovernmental
Revenue $623,955 $335,858 $145,000 $145,000 0%
Other Revenue $129,167 $130,000 $130,600 $130,000 -0.5%
Interest Income $7,429 $35,081 $4,500 $8,000 77.8%
Interfund Transfers $1,000,000 N/A
Total Revenue Source:$776,003 $670,200 $330,100 $1,333,000 303.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services and Supplies (57%)Services and Supplies (57%) Services and Supplies (57%)
Miscellaneous (35.9%)Miscellaneous (35.9%) Miscellaneous (35.9%)
Community Sponsored Organizations (5.3%)Community Sponsored Organizations (5.3%) Community Sponsored Organizations (5.3%)
Salary and Benefits (1.4%)Salary and Benefits (1.4%) Salary and Benefits (1.4%)
Insurance and Other Chargebacks (0.4%)Insurance and Other Chargebacks (0.4%) Insurance and Other Chargebacks (0.4%)
Expense Objects
Salary and Bene ts $177,649 $155,313 $130,126 $41,038 -68.5%
Services and Supplies $1,294,027 $124,154 $1,565,000 $1,670,000 6.7%
Miscellaneous $19,419 $3,420 $53,500 $1,051,500 1,865.4%
Capital Outlay $4,200 N/A
Community Sponsored
Organizations $653,747 $307,120 $166,000 $154,000 -7.2%
Insurance and Other
Chargebacks -$44,875 -$64,227 $12,000 $11,000 -8.3%
Total Expense Objects:$2,104,167 $525,780 $1,926,626 $2,927,538 52%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 315
Line Item Detail - Revenue
Revenue
Community Development
Emergency Solutions Grant
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 250.21.2128.56001 $0 $44,598 $145,000 $145,000 0%
Total Emergency Solutions
Grant:$0 $44,598 $145,000 $145,000 0%
Esg-Cv
PROGRAM REIMBURSEMENTS -
HUD PROGRAMS 250.21.2129.56001 $512,485 $291,261 N/A
Total Esg-Cv:$512,485 $291,261 $0 $0 0%
Nsp-General Administration
NSP2 GRANT REVENUE 250.21.5005.55306 $9,445 N/A
Total Nsp-General
Administration:$9,445 $0 $0 $0 0%
Affordable Housing
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 $15,453 $169,260 $50,000 $50,000 0%
FEMA 250.21.5465.55265 $102,025 N/A
DEVELOPER CONTRIBUTIONS 250.21.5465.56111 $125,000 $125,000 $125,000 $125,000 0%
CITY REHAB REPAYMENTS 250.21.5465.56600 $4,167 $5,000 $5,600 $5,000 -10.7%
INVESTMENT INCOME 250.21.5465.56501 $7,429 $35,081 $4,500 $8,000 77.8%
TRANSFER FROM GOOD
NEIGHBOR FUND 250.21.5465.57058 $1,000,000 N/A
Total Affordable Housing:$254,073 $334,341 $185,100 $1,188,000 541.8%
Total Community Development:$776,003 $670,200 $330,100 $1,333,000 303.8%
Total Revenue:$776,003 $670,200 $330,100 $1,333,000 303.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 316
Line Item Detail - Expenses
Expenditures
Community Development
Emergency Solutions Grant
OTHER PROGRAM COSTS 250.21.2128.62490 $5 N/A
COMMUNITY SPONSORED
ORGANIZATIONS 250.21.2128.67010 $146,182 $0 $146,000 $134,000 -8.2%
CONNECTIONS FOR THE
HOMELESS 250.21.2128.67110 $104,740 N/A
OTHER CHARGES-CHARGEBACK 250.21.2128.62740 $12,888 $8,828 $12,000 $11,000 -8.3%
Total Emergency Solutions Grant:$159,076 $113,568 $158,000 $145,000 -8.2%
Esg-Cv
HMIS 250.21.2129.65500 $16,639 $8,361 N/A
CONNECTIONS FOR THE
HOMELESS 250.21.2129.67110 $490,577 $194,761 N/A
OTHER CHARGES-CHARGEBACK 250.21.2129.62740 $1,881 $4,168 N/A
Total Esg-Cv:$509,097 $207,290 $0 $0 0%
Nsp-General Administration
BANK SERVICE CHARGES 250.21.5005.62705 $0 $368 N/A
PERSONAL COMPUTER
SOFTWARE 250.21.5005.64545 $1,860 N/A
OTHER PROGRAM COSTS 250.21.5005.62490 $230 N/A
SITE MAINTENANCE 250.21.5005.62489 $4,200 N/A
OTHER CHARGES-CHARGEBACK 250.21.5005.62740 $3,155 N/A
Total Nsp-General Administration:$9,445 $368 $0 $0 0%
Affordable Housing
REGULAR PAY 250.21.5465.61010 $130,695 $120,071 $105,592 $34,572 -67.3%
PERMANENT PART-TIME 250.21.5465.61050 $3,528 N/A
OVERTIME PAY 250.21.5465.61110 $0 $486 N/A
TERMINATION PAYOUTS 250.21.5465.61415 $3,669 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)250.21.5465.61430 $1,580 N/A
HEALTH INSURANCE 250.21.5465.61510 $20,200 $14,898 $12,619 $2,779 -78%
VISION INSURANCE 250.21.5465.61513 $19 $13 $16 N/A
LIFE INSURANCE 250.21.5465.61615 $127 $109 $74 $16 -78.4%
AUTO ALLOWANCE 250.21.5465.61625 $934 $622 N/A
CELL PHONE ALLOWANCE 250.21.5465.61626 $108 $382 $247 N/A
IMRF 250.21.5465.61710 $10,946 $5,876 $3,496 $1,008 -71.2%
SOCIAL SECURITY 250.21.5465.61725 $7,665 $7,446 $6,563 $2,145 -67.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 317
MEDICARE 250.21.5465.61730 $1,846 $1,741 $1,535 $502 -67.3%
BANK SERVICE CHARGES 250.21.5465.62705 $86 $60 N/A
WAITLIST MANAGEMENT 250.21.5465.65496 $30,000 $43,000 $55,000 $60,000 9.1%
LANDLORD-TENANT 250.21.5465.65497 $46,800 $46,800 $85,000 $85,000 0%
EMERGENCY HOTEL VOUCHERS 250.21.5465.65498 $23,207 N/A
HMIS 250.21.5465.65500 $0 $0 $25,000 $25,000 0%
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 250.21.5465.65530 $1,175,436 $24,564 $1,000,000 $1,100,000 10%
REHAB LOANS 250.21.5465.65535 $0 $1,000 $400,000 $400,000 0%
OTHER PROGRAM COSTS 250.21.5465.62490 $16,875 $2,830 $50,000 $1,050,000 2,000%
MISCELLANEOUS 250.21.5465.62770 $590 $591 $3,500 $1,500 -57.1%
SENIOR HOUSING STUDY
EXPENSE 250.21.5465.63074 $1,718 N/A
HANDYMAN PROGRAM 250.21.5465.63095 $16,988 $7,619 $20,000 $20,000 0%
OTHER CHARGES-CHARGEBACK 250.21.5465.62740 -$62,800 -$77,223 N/A
Total Affordable Housing:$1,426,549 $204,554 $1,768,626 $2,782,538 57.3%
Total Community Development:$2,104,167 $525,780 $1,926,626 $2,927,538 52%
Total Expenditures:$2,104,167 $525,780 $1,926,626 $2,927,538 52%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 318
Debt Service
Fund
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
City of Evanston is projecting $15.47M of revenue in FY2024, which represents a 2.1% decrease over the prior year. Budgeted
expenditures are projected to decrease by 2.1% or $337.09K to $15.47M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Evanston | Budget Book 2024 Page 319
Revenues by Source
Projected 2024 Revenues by Source
Property Taxes (82.5%)Property Taxes (82.5%) Property Taxes (82.5%)
Interfund Transfers (17.4%)Interfund Transfers (17.4%) Interfund Transfers (17.4%)
Interest Income (0.06%)Interest Income (0.06%) Interest Income (0.06%)
Revenue Source
Property Taxes $14,457,696 $13,858,421 $12,878,258 $12,766,093 -0.9%
Other Revenue $4,007,188 $0 $0 $0 0%
Interest Income $14,057 $91,189 $10,000 $10,000 0%
Interfund Transfers $1,197,420 $2,267,041 $2,918,969 $2,693,941 -7.7%
Total Revenue
Source:$19,676,360 $16,216,651 $15,807,227 $15,470,034 -2.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Expense Objects
Services and
Supplies $56,520 $6,669 $6,600 $6,600 0%
Debt Service $18,888,727 $15,696,744 $15,797,123 $15,460,034 -2.1%
Total Expense
Objects:$18,945,247 $15,703,413 $15,803,723 $15,466,634 -2.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 320
Line Item Detail - Revenue
Revenue
Non-Departmental
General Administration
PROPERTY TAXES 320.99.5560.51015 $14,457,696 $13,858,421 $12,878,258 $12,766,093 -0.9%
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 320.99.5560.56585 -$4,175 N/A
REALIZED GAIN/LOSS 320.99.5560.56586 -$23,272 $0 N/A
INVESTMENT INCOME 320.99.5560.56501 $14,057 $91,189 $10,000 $10,000 0%
TRANSFER FROM GENERAL FUND 320.99.5560.57005 $0 $0 $600,000 $750,000 25%
FROM DEMPSTER-DODGE TIF 320.99.5560.57087 $158,928 $161,833 $164,483 $166,857 1.4%
FROM CHICAGO-MAIN TIF 320.99.5560.57088 $232,848 $234,763 $241,355 $242,480 0.5%
FROM HOWARD RIDGE TIF 320.99.5560.57096 $143,112 $323,113 $320,913 $288,513 -10.1%
FROM SPECIAL ASSMT. FUND 320.99.5560.57110 $397,320 $372,938 $363,360 $333,652 -8.2%
FROM CROWN CONSTRUCTION
FUND 320.99.5560.57120 $0 $900,000 $945,000 $619,118 -34.5%
TRANSFER FROM SEWER FUND 320.99.5560.57165 $265,212 $274,394 $283,858 $293,321 3.3%
Total General Administration:$15,641,725 $16,216,651 $15,807,227 $15,470,034 -2.1%
2012 A Bonds
BOND PROCEEDS 320.99.5714.56060 $3,569,500 N/A
BOND PREMIUM 320.99.5714.56061 $465,136 N/A
Total 2012 A Bonds:$4,034,636 N/A
Total Non-Departmental:$19,676,360 $16,216,651 $15,807,227 $15,470,034 -2.1%
Total Revenue:$19,676,360 $16,216,651 $15,807,227 $15,470,034 -2.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
2023 Bonds
DEBT SERVICE-
INTEREST 320.99.5611.68315 $0 $0 $600,000 $750,000 25%
Total 2023 Bonds:$0 $0 $600,000 $750,000 25%
General
Administration
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 321
FISCAL AGENT
SERVICES 320.99.5560.62350 $6,300 $350 $6,500 $6,500 0%
BANK SERVICE
CHARGES 320.99.5560.62705 $35 $19 $100 $100 0%
Total General
Administration:$6,335 $369 $6,600 $6,600 0%
2018A Bonds
FISCAL AGENT
SERVICES 320.99.5601.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5601.68305 $0 $570,000 $595,000 $750,000 26.1%
DEBT SERVICE-
INTEREST 320.99.5601.68315 $998,869 $998,869 $970,268 $940,619 -3.1%
Total 2018A Bonds:$998,869 $1,569,219 $1,565,268 $1,690,619 8%
2018B Bonds
FISCAL AGENT
SERVICES 320.99.5602.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5602.68305 $0 $105,263 $108,187 $450,292 316.2%
DEBT SERVICE-
INTEREST 320.99.5602.68315 $400,468 $400,468 $395,205 $389,795 -1.4%
Total 2018B Bonds:$400,468 $506,081 $503,392 $840,087 66.9%
2018C Bonds
FISCAL AGENT
SERVICES 320.99.5603.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5603.68305 $917,988 $589,838 $618,915 $647,991 4.7%
DEBT SERVICE-
INTEREST 320.99.5603.68315 $262,021 $216,122 $186,630 $155,684 -16.6%
Total 2018C Bonds:$1,180,009 $806,310 $805,545 $803,675 -0.2%
2018D Bonds
FISCAL AGENT
SERVICES 320.99.5604.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5604.68305 $0 $180,000 $185,000 $160,000 -13.5%
DEBT SERVICE-
INTEREST 320.99.5604.68315 $143,113 $143,113 $135,913 $128,513 -5.4%
Total 2018D Bonds:$143,113 $323,463 $320,913 $288,513 -10.1%
2019A Bonds
FISCAL AGENT
SERVICES 320.99.5605.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5605.68305 $0 $330,000 $350,000 $365,000 4.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 322
DEBT SERVICE-
INTEREST 320.99.5605.68315 $637,500 $637,500 $621,000 $603,500 -2.8%
Total 2019A Bonds:$637,500 $967,850 $971,000 $968,500 -0.3%
2019B Bonds
FISCAL AGENT
SERVICES 320.99.5606.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5606.68305 $222,378 $233,360 $247,086 $258,068 4.4%
DEBT SERVICE-
INTEREST 320.99.5606.68315 $340,430 $329,312 $317,643 $305,289 -3.9%
Total 2019B Bonds:$562,808 $563,022 $564,729 $563,357 -0.2%
2020A Bonds
FISCAL AGENT
SERVICES 320.99.5607.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5607.68305 $0 $130,000 N/A
DEBT SERVICE-
INTEREST 320.99.5607.68315 $188,501 $358,186 $162,850 N/A
Total 2020A Bonds:$188,501 $358,536 $292,850 $0 -100%
2020B Bonds
FISCAL AGENT
SERVICES 320.99.5608.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5608.68305 $0 $100,000 $867,398 $1,225,792 41.3%
DEBT SERVICE-
INTEREST 320.99.5608.68315 $354,196 $363,063 $403,174 $512,608 27.1%
Total 2020B Bonds:$354,196 $463,413 $1,270,572 $1,738,400 36.8%
2021 Bonds
BOND ISSUANCE
COSTS 320.99.5609.62716 $1,000 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5609.68305 $0 $317,200 $773,400 $798,150 3.2%
DEBT SERVICE-
INTEREST 320.99.5609.68315 $0 $234,925 $319,562 $296,360 -7.3%
Total 2021 Bonds:$1,000 $552,125 $1,092,962 $1,094,510 0.1%
2012 A Bonds
BOND ISSUANCE
COSTS 320.99.5714.62716 $49,186 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5714.68305 $700,000 N/A
DEBT SERVICE-
INTEREST 320.99.5714.68315 $99,341 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 323
Total 2012 A Bonds:$848,526 $0 $0 $0 0%
2013A Bonds
FISCAL AGENT
SERVICES 320.99.5715.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5715.68305 $520,000 $545,000 $565,000 $585,000 3.5%
DEBT SERVICE-
INTEREST 320.99.5715.68315 $324,924 $304,124 $282,324 $259,724 -8%
Total 2013A Bonds:$844,924 $849,474 $847,324 $844,724 -0.3%
2013 B Bonds
FISCAL AGENT
SERVICES 320.99.5716.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5716.68305 $1,788,893 $1,838,117 $1,892,504 $866,570 -54.2%
DEBT SERVICE-
INTEREST 320.99.5716.68315 $218,412 $166,363 $109,562 $52,767 -51.8%
Total 2013 B Bonds:$2,007,305 $2,004,830 $2,002,066 $919,337 -54.1%
2014A G.O. Bonds
FISCAL AGENT
SERVICES 320.99.5717.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5717.68305 $415,000 $430,000 $450,000 $470,000 4.4%
DEBT SERVICE-
INTEREST 320.99.5717.68315 $277,363 $256,613 $235,113 $212,613 -9.6%
Total 2014A G.O.
Bonds:$692,363 $686,963 $685,113 $682,613 -0.4%
2015 B Bonds
FISCAL AGENT
SERVICES 320.99.5718.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5718.68305 $1,750,000 $1,725,000 N/A
DEBT SERVICE-
INTEREST 320.99.5718.68315 $86,750 $51,750 N/A
Total 2015 B Bonds:$1,836,750 $1,777,100 $0 $0 0%
2015 A Bonds
FISCAL AGENT
SERVICES 320.99.5719.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5719.68305 $330,000 $345,000 $355,000 $370,000 4.2%
DEBT SERVICE-
INTEREST 320.99.5719.68315 $219,106 $205,906 $192,106 $177,906 -7.4%
Total 2015 A Bonds:$549,106 $551,256 $547,106 $547,906 0.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 324
2016A Bonds
FISCAL AGENT
SERVICES 320.99.5731.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5731.68305 $425,000 $435,000 $455,000 $470,000 3.3%
DEBT SERVICE-
INTEREST 320.99.5731.68315 $226,938 $214,188 $196,788 $178,588 -9.2%
Total 2016A Bonds:$651,938 $649,538 $651,788 $648,588 -0.5%
2016B Bonds
FISCAL AGENT
SERVICES 320.99.5732.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5732.68305 $745,000 $770,000 $790,000 $815,000 3.2%
DEBT SERVICE-
INTEREST 320.99.5732.68315 $144,750 $122,400 $99,300 $75,600 -23.9%
Total 2016B Bonds:$889,750 $892,750 $889,300 $890,600 0.1%
2017A Bonds
FISCAL AGENT
SERVICES 320.99.5733.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5733.68305 $485,000 $500,000 $520,000 $540,000 3.8%
DEBT SERVICE-
INTEREST 320.99.5733.68315 $353,775 $334,375 $314,375 $293,575 -6.6%
Total 2017A Bonds:$838,775 $834,725 $834,375 $833,575 -0.1%
2017B Bonds
FISCAL AGENT
SERVICES 320.99.5734.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5734.68305 $776,893 $795,281 $809,072 $832,057 2.8%
DEBT SERVICE-
INTEREST 320.99.5734.68315 $169,354 $153,816 $137,910 $113,636 -17.6%
Total 2017B Bonds:$946,247 $949,447 $946,982 $945,693 -0.1%
2017C Bonds
FISCAL AGENT
SERVICES 320.99.5735.62350 $350 N/A
DEBT SERVICE-
PRINCIPAL 320.99.5735.68305 $235,000 $245,000 $260,000 $270,000 3.8%
DEBT SERVICE-
INTEREST 320.99.5735.68315 $156,765 $151,595 $145,838 $139,337 -4.5%
Total 2017C Bonds:$391,765 $396,945 $405,838 $409,337 0.9%
TIF
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 325
ESCROW AGENT 320.99.5900.65000 $3,975,000 N/A
Total TIF:$3,975,000 N/A
Total Non-
Departmental:$18,945,247 $15,703,413 $15,803,723 $15,466,634 -2.1%
Total Expenditures:$18,945,247 $15,703,413 $15,803,723 $15,466,634 -2.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 326
Tax
Increment
Financing
(TIF) Funds
The City of Evanston has ve active TIFs designed to leverage private sector growth by
providing a funding mechanism for infrastructure improvements, workforce
development and commercial property revitalization.
Revenues by Fund
Budgeted and Historical Revenues by Fund
Millions
Dempster-Dodge TIF Fund
Howard-Ridge TIF Fund
West Evanston TIF Fund
Chicago-Main TIF
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$2
$3
$4
$5
$6
Howard-Ridge TIF Fund $1,275,690 $1,321,090 $1,115,000 $1,115,000 0%
West Evanston TIF Fund $1,972,405 $1,569,305 $1,465,000 $1,455,000 -0.7%
Dempster-Dodge TIF
Fund $283,487 $229,800 $181,000 $181,000 0%
Chicago-Main TIF $1,210,380 $1,160,679 $2,882,500 $2,885,000 0.1%
Total:$4,741,961 $4,280,874 $5,643,500 $5,636,000 -0.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 327
Expenditures by Fund
Budgeted and Historical Expenditures by Fund
Millions
Five-Fifths Fund
Dempster-Dodge TIF Fund
Howard-Ridge TIF Fund
Chicago-Main TIF
West Evanston TIF Fund
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$2
$4
$6
$8
$10
Howard-Ridge TIF Fund $1,265,916 $1,889,560 $1,430,913 $478,513 -66.6%
West Evanston TIF Fund $493,821 $2,378,521 $3,940,000 $4,407,000 11.9%
Dempster-Dodge TIF
Fund $170,746 $181,791 $176,483 $178,857 1.3%
Chicago-Main TIF $1,583,524 $418,529 $2,995,355 $797,490 -73.4%
Five-Fifths Fund $0 $135,901 $100,000 $100,000 0%
Total:$3,514,006 $5,004,303 $8,642,751 $5,961,860 -31%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 328
Howard-
Ridge TIF
Fund
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
City of Evanston is projecting $1.12M of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to decrease by 66.6% or $952.4K to $478.51K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
City of Evanston | Budget Book 2024 Page 329
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
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 $1,241,924 $1,198,459 $1,100,000 $1,100,000 0%
Other Revenue $27,382 $76,588 $5,000 $5,000 0%
Interest Income $6,384 $46,043 $10,000 $10,000 0%
Total Revenue
Source:$1,275,690 $1,321,090 $1,115,000 $1,115,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 330
Expenditures by Expense 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
Interfund Transfers (76%)Interfund Transfers (76%) Interfund Transfers (76%)
Services and Supplies (13.6%)Services and Supplies (13.6%) Services and Supplies (13.6%)
Capital Outlay (10.4%)Capital Outlay (10.4%) Capital Outlay (10.4%)
Expense Objects
Services and
Supplies $309,866 $244,516 $250,000 $65,000 -74%
Miscellaneous $18,200 $22,082 N/A
Capital Outlay $719,738 $1,224,848 $785,000 $50,000 -93.6%
Interfund Transfers $218,112 $398,113 $395,913 $363,513 -8.2%
Total Expense
Objects:$1,265,916 $1,889,560 $1,430,913 $478,513 -66.6%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 330.99.5860.51015 $1,241,924 $1,198,459 $1,100,000 $1,100,000 0%
LOAN PROCEEDS 330.99.5860.56120 $3,578 $33,904 $5,000 $5,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 331
REALIZED GAIN/LOSS 330.99.5860.56586 -$696 N/A
PROPERTY SALES AND
RENTAL - 721 Howard 330.99.5860.56704 $24,500 -$47,730 N/A
RTU AMORTIZATION - LEASES 330.99.5860.56750 $90,414 N/A
INVESTMENT INCOME 330.99.5860.56501 $6,384 $41,481 $10,000 $10,000 0%
INTEREST REVENUE - LEASES 330.99.5860.56504 $4,562 N/A
Total Non-Departmental:$1,275,690 $1,321,090 $1,115,000 $1,115,000 0%
Total Revenue:$1,275,690 $1,321,090 $1,115,000 $1,115,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
CONSULTING SERVICES 330.99.5860.62185 $5,719 $22,913 $5,000 $50,000 900%
REAL ESTATE TAX
PAYMENTS TO COUNTY 330.99.5860.62346 $0 $0 $10,000 $10,000 0%
BANK SERVICE CHARGES 330.99.5860.62705 $8 $14 N/A
REVENUE SHARING
AGREEMENTS 330.99.5860.62706 $303,278 $219,558 $230,000 N/A
ELECTRICITY 330.99.5860.64005 $82 N/A
NATURAL GAS 330.99.5860.64015 $862 $1,950 $5,000 $5,000 0%
OTHER PROGRAM COSTS 330.99.5860.62490 $18,200 $22,082 N/A
DEVELOPER FEES 330.99.5860.62483 $391,989 $391,989 $785,000 N/A
OTHER IMPROVEMENTS 330.99.5860.65515 $327,749 $832,859 $50,000 N/A
TRANSFER TO GENERAL
FUND 330.99.5860.66131 $75,000 $75,000 $75,000 $75,000 0%
TRANSFERS TO DEBT
SERVICE FUND 330.99.5860.69320 $143,112 $323,113 $320,913 $288,513 -10.1%
Total Non-Departmental:$1,265,916 $1,889,560 $1,430,913 $478,513 -66.6%
Total Expenditures:$1,265,916 $1,889,560 $1,430,913 $478,513 -66.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 332
West
Evanston TIF
Fund
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
City of Evanston is projecting $1.46M of revenue in FY2024, which represents a 0.7% decrease over the prior year. Budgeted
expenditures are projected to increase by 11.9% or $467K to $4.41M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
City of Evanston | Budget Book 2024 Page 333
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$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.
Projected 2024 Revenues by Source
Property Taxes (99.7%)Property Taxes (99.7%) Property Taxes (99.7%)
Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%)
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 334
Revenue Source
Property Taxes $1,795,432 $1,518,582 $1,450,000 $1,450,000 0%
Other Revenue $171,504 $10,000 N/A
Interest Income $5,468 $50,723 $5,000 $5,000 0%
Total Revenue
Source:$1,972,405 $1,569,305 $1,465,000 $1,455,000 -0.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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
Capital Outlay (75.2%)Capital Outlay (75.2%) Capital Outlay (75.2%)
Services and Supplies (22.8%)Services and Supplies (22.8%) Services and Supplies (22.8%)
Interfund Transfers (1.7%)Interfund Transfers (1.7%) Interfund Transfers (1.7%)
Miscellaneous (0.3%)Miscellaneous (0.3%) Miscellaneous (0.3%)
Expense Objects
Services and
Supplies $68,184 $48,671 $5,000 $1,005,000 20,000%
Miscellaneous $18,000 $19,613 $200,000 $12,000 -94%
Capital Outlay $0 $2,235,238 $3,660,000 $3,315,000 -9.4%
Interfund Transfers $407,637 $75,000 $75,000 $75,000 0%
Total Expense
Objects:$493,821 $2,378,521 $3,940,000 $4,407,000 11.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
City of Evanston | Budget Book 2024 Page 335
Revenue
PROPERTY TAXES 335.99.5870.51015 $1,795,432 $1,518,582 $1,450,000 $1,450,000 0%
PROPERTY SALES AND RENTAL
- 1817 Church 335.99.5870.56710 $171,504 $10,000 N/A
INVESTMENT INCOME 335.99.5870.56501 $5,468 $50,723 $5,000 $5,000 0%
Total Revenue:$1,972,405 $1,569,305 $1,465,000 $1,455,000 -0.7%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
CONSULTING SERVICES 335.99.5870.62185 $68,065 $48,642 $5,000 $5,000 0%
ADVERTISING 335.99.5870.62205 $89 N/A
BANK SERVICE CHARGES 335.99.5870.62705 $30 $28 N/A
DEVELOPMENT
GRANTS/FORGIVABLE LOANS 335.99.5870.65530 $0 $1,000,000 N/A
OTHER PROGRAM COSTS 335.99.5870.62490 $18,000 $19,613 $200,000 $12,000 -94%
PROPERTY ACQUISITIONS 335.99.5870.65507 $1,666,975 $1,000,000 N/A
OTHER IMPROVEMENTS 335.99.5870.65515 $0 $568,263 $3,660,000 $2,315,000 -36.7%
TRANSFERS TO OTHER FUNDS 335.99.5870.66020 $332,637 N/A
TRANSFER TO GENERAL FUND 335.99.5870.66131 $75,000 $75,000 $75,000 $75,000 0%
Total Non-Departmental:$493,821 $2,378,521 $3,940,000 $4,407,000 11.9%
Total Expenditures:$493,821 $2,378,521 $3,940,000 $4,407,000 11.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 336
Dempster-
Dodge TIF
Fund
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
City of Evanston is projecting $181K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 1.3% or $2.37K to $178.86K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
City of Evanston | Budget Book 2024 Page 337
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
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.
Projected 2024 Revenues by Source
Property Taxes (99.4%)Property Taxes (99.4%) Property Taxes (99.4%)
Interest Income (0.6%)Interest Income (0.6%) Interest Income (0.6%)
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 338
Revenue Source
Property Taxes $282,948 $224,028 $180,000 $180,000 0%
Interest Income $539 $5,772 $1,000 $1,000 0%
Total Revenue
Source:$283,487 $229,800 $181,000 $181,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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.
Budgeted Expenditures by Expense Type
Interfund Transfers (98.9%)Interfund Transfers (98.9%) Interfund Transfers (98.9%)
Services and Supplies (1.1%)Services and Supplies (1.1%) Services and Supplies (1.1%)
Expense Objects
Services and
Supplies $1,822 $9,959 $2,000 $2,000 0%
Interfund Transfers $168,924 $171,833 $174,483 $176,857 1.4%
Total Expense
Objects:$170,746 $181,791 $176,483 $178,857 1.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
City of Evanston | Budget Book 2024 Page 339
Revenue
PROPERTY TAXES 340.99.5875.51015 $282,948 $224,028 $180,000 $180,000 0%
INVESTMENT
INCOME 340.99.5875.56501 $539 $5,772 $1,000 $1,000 0%
Total Revenue:$283,487 $229,800 $181,000 $181,000 0%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
CONSULTING SERVICES 340.99.5875.62185 $1,819 $9,956 $2,000 $2,000 0%
BANK SERVICE CHARGES 340.99.5875.62705 $3 $2 N/A
TRANSFER TO GENERAL
FUND 340.99.5875.66131 $9,996 $10,000 $10,000 $10,000 0%
TRANSFERS TO DEBT
SERVICE FUND 340.99.5875.69320 $158,928 $161,833 $164,483 $166,857 1.4%
Total Expenditures:$170,746 $181,791 $176,483 $178,857 1.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 340
Chicago-
Main TIF
Fund
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
City of Evanston is projecting $2.89M of revenue in FY2024, which represents a 0.1% increase over the prior year. Budgeted
expenditures are projected to decrease by 73.4% or $2.2M to $797.49K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 341
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
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.
Projected 2024 Revenues by Source
Other Revenue (65.2%)Other Revenue (65.2%) Other Revenue (65.2%)
Property Taxes (34.7%)Property Taxes (34.7%) Property Taxes (34.7%)
Interest Income (0.2%)Interest Income (0.2%) Interest Income (0.2%)
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 342
Revenue Source
Property Taxes $1,207,608 $1,139,750 $1,000,000 $1,000,000 0%
Other Revenue $0 $0 $1,880,000 $1,880,000 0%
Interest Income $2,772 $20,929 $2,500 $5,000 100%
Total Revenue
Source:$1,210,380 $1,160,679 $2,882,500 $2,885,000 0.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Interfund Transfers (34.2%)Interfund Transfers (34.2%) Interfund Transfers (34.2%)
Capital Outlay (32.6%)Capital Outlay (32.6%) Capital Outlay (32.6%)
Miscellaneous (31.3%)Miscellaneous (31.3%) Miscellaneous (31.3%)
Services and Supplies (1.9%)Services and Supplies (1.9%) Services and Supplies (1.9%)
Expense Objects
Services and
Supplies $1,835 $17,922 $5,000 $15,010 200.2%
Miscellaneous $1,075,078 $8,000 $250,000 $250,000 0%
Capital Outlay $243,762 $127,843 $2,469,000 $260,000 -89.5%
Interfund Transfers $262,848 $264,763 $271,355 $272,480 0.4%
Total Expense
Objects:$1,583,524 $418,529 $2,995,355 $797,490 -73.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
City of Evanston | Budget Book 2024 Page 343
Revenue
Non-Departmental
PROPERTY TAXES 345.99.3400.51015 $1,207,608 $1,139,750 $1,000,000 $1,000,000 0%
REIMBURSEMENTS 345.99.3400.53632 $0 $0 $1,880,000 $1,880,000 0%
INVESTMENT
INCOME 345.99.3400.56501 $2,772 $20,929 $2,500 $5,000 100%
Total Non-
Departmental:$1,210,380 $1,160,679 $2,882,500 $2,885,000 0.1%
Total Revenue:$1,210,380 $1,160,679 $2,882,500 $2,885,000 0.1%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
CONSULTING SERVICES 345.99.3400.62185 $1,819 $17,913 $5,000 $15,000 200%
BANK SERVICE CHARGES 345.99.3400.62705 $16 $9 $10 N/A
OTHER PROGRAM COSTS 345.99.3400.62490 $9,950 $8,000 $250,000 $250,000 0%
CONTRIBUTIONS TO
OTHER FUNDS 345.99.3400.69210 $1,065,128 N/A
OTHER IMPROVEMENTS 345.99.3400.65515 $243,762 $127,843 $2,469,000 $260,000 -89.5%
TRANSFER TO GENERAL
FUND 345.99.3400.66131 $30,000 $30,000 $30,000 $30,000 0%
TRANSFERS TO DEBT
SERVICE FUND 345.99.3400.69320 $232,848 $234,763 $241,355 $242,480 0.5%
Total Expenditures:$1,583,524 $418,529 $2,995,355 $797,490 -73.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 344
Five Fifths
Fund
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
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
Fund Balance
This is the second year, the TIF has been included in the City's budget. Although property tax increment has not yet been
generated, expenses have been budgeted to continue planning efforts.
Projections
Fund Balance
FY2021 FY2022 FY2023 FY2024
$-600000
$-400000
$-200000
$0
$-800000
City of Evanston | Budget Book 2024 Page 345
Expenditures by Expense Type
Expense Objects
Services and Supplies $130,715 $100,000 $100,000 0%
Miscellaneous $5,186 N/A
Total Expense Objects:$135,901 $100,000 $100,000 0%
Name FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget FY2023 Adopted Budget
vs. FY2024 Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 346
Special
Service Area
(SSA) Funds
Special Service Areas are local tax districts that fund expanded services and programs
through a localized property tax levy within contiguous areas. SSA-funded projects
typically include but are not limited to: public way maintenance and beauti cation;
district marketing and advertising; business retention/attraction, special events and
promotional activities; auto and bike transit; security; façade improvements; and
other commercial and economic development initiatives. The City currently has four
active Special Service Areas.
Revenues by Fund
Budgeted and Historical 2024 Revenues by Fund
Millions
Special Service Area (SSA) #8
Special Service Area (SSA) #7
Special Service Area (SSA) #6
Special Service Area (SSA) #9
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Special Service Area (SSA)
#9 $603,035 $600,620 $801,750 $592,665 -26.1%
Special Service Area (SSA)
#6 $221,621 $224,638 $221,250 $221,250 0%
Special Service Area (SSA)
#7 $144,260 $150,815 $142,200 $142,200 0%
Special Service Area (SSA)
#8 $60,752 $62,473 $60,200 $60,200 0%
Total:$1,029,668 $1,038,546 $1,225,400 $1,016,315 -17.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 347
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
Millions
Special Service Area (SSA) #8
Special Service Area (SSA) #7
Special Service Area (SSA) #6
Special Service Area (SSA) #9
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
FY2024
$0
$1
$0.25
$0.5
$0.75
$1.25
Special Service Area (SSA)
#9 $595,125 $593,856 $575,000 $575,000 0%
Special Service Area (SSA)
#6 $223,914 $221,862 $220,000 $220,000 0%
Special Service Area (SSA)
#7 $135,898 $147,094 $140,000 $140,000 0%
Special Service Area (SSA)
#8 $58,580 $61,162 $60,200 $60,200 0%
Total:$1,013,518 $1,023,974 $995,200 $995,200 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 348
SSA #6 Fund
The City Council adopted Special Service Area #6 (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
City of Evanston is projecting $221.25K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 0% or $0 to $220K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
City of Evanston | Budget Book 2024 Page 349
Fund Balance
Special Service Area funds generally do not carry a fund balance. Property taxes are remitted to the SSA managing
organization on a quarterly basis.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2K
$4K
$6K
$8K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $221,554 $222,830 $221,000 $221,000 0%
Interest Income $67 $1,808 $250 $250 0%
Total Revenue
Source:$221,621 $224,638 $221,250 $221,250 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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 $223,914 $221,862 $220,000 $220,000 0%
Total Expense
Objects:$223,914 $221,862 $220,000 $220,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 350
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 350.99.3500.51015 $221,554 $222,830 $221,000 $221,000 0%
INVESTMENT
INCOME 350.99.3500.56501 $67 $1,808 $250 $250 0%
Total Non-
Departmental:$221,621 $224,638 $221,250 $221,250 0%
Total Revenue:$221,621 $224,638 $221,250 $221,250 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
OTHER PROFESSIONAL
SERVICES 350.99.3500.62272 $223,914 $221,862 $220,000 $220,000 0%
BANK SERVICE
CHARGES 350.99.3500.62705 $0 N/A
Total Non-Departmental:$223,914 $221,862 $220,000 $220,000 0%
Total Expenditures:$223,914 $221,862 $220,000 $220,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 351
SSA #7 Fund
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
City of Evanston is projecting $142.2K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 0% or $0 to $140K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
City of Evanston | Budget Book 2024 Page 352
Fund Balance
Special Service Area funds generally do not carry a high fund balance. Property taxes are remitted to the SSA managing
organization on a quarterly basis.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $144,157 $150,456 $142,000 $142,000 0%
Interest Income $102 $360 $200 $200 0%
Total Revenue
Source:$144,260 $150,815 $142,200 $142,200 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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 $135,898 $147,094 $140,000 $140,000 0%
Total Expense
Objects:$135,898 $147,094 $140,000 $140,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 353
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 355.99.3557.51015 $144,157 $150,456 $142,000 $142,000 0%
INVESTMENT
INCOME 355.99.3557.56501 $102 $360 $200 $200 0%
Total Non-
Departmental:$144,260 $150,815 $142,200 $142,200 0%
Total Revenue:$144,260 $150,815 $142,200 $142,200 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
SPECIAL SERVICE AREA
AGREEMENT 355.99.3557.62517 $135,898 $147,094 $140,000 $140,000 0%
BANK SERVICE CHARGES 355.99.3557.62705 $1 N/A
Total Non-Departmental:$135,898 $147,094 $140,000 $140,000 0%
Total Expenditures:$135,898 $147,094 $140,000 $140,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 354
SSA #8 Fund
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
City of Evanston is projecting $60.2K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 0% or $0 to $60.2K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
$80K
City of Evanston | Budget Book 2024 Page 355
Fund Balance
Special Service Area funds generally do not carry a high fund balance. Property taxes are remitted to the SSA managing
organization on a quarterly basis.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1K
$2K
$3K
$4K
$5K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $49,544 $62,376 $60,200 $60,200 0%
Interest Income $11,208 $96 N/A
Total Revenue
Source:$60,752 $62,473 $60,200 $60,200 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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 $58,580 $61,162 $60,200 $60,200 0%
Total Expense
Objects:$58,580 $61,162 $60,200 $60,200 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 356
Line Item Detail - Revenue
Revenue
Non-Departmental
PROPERTY TAXES 360.99.3608.51015 $49,544 $62,376 $60,200 $60,200 0%
INVESTMENT
INCOME 360.99.3608.56501 $11,208 $96 N/A
Total Non-
Departmental:$60,752 $62,473 $60,200 $60,200 0%
Total Revenue:$60,752 $62,473 $60,200 $60,200 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
SPECIAL SERVICE AREA
AGREEMENT 360.99.3608.62517 $58,580 $61,162 $60,200 $60,200 0%
BANK SERVICE CHARGES 360.99.3608.62705 $0 N/A
Total Non-Departmental:$58,580 $61,162 $60,200 $60,200 0%
Total Expenditures:$58,580 $61,162 $60,200 $60,200 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 357
SSA #9 Fund
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
City of Evanston is projecting $592.67K of revenue in FY2024, which represents a 26.1% decrease over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $575K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
$1M
City of Evanston | Budget Book 2024 Page 358
Fund Balance
SSA #9 previously carried a negative fund balance, due to remittances to the SSA higher than actual property taxes received
in previous years. This problem was corrected in 2019 so that only property taxes actually received are remitted to the SSA.
The negative balance was corrected with a transfer from the General Fund in FY 2023 and is budgeted to maintain a low
fund balance in FY 2024.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-250000
$-200000
$-150000
$-100000
$-50000
$0
$50K
$100K
Revenues by Source
Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.
Revenue Source
Property Taxes $603,007 $600,545 $595,000 $592,665 -0.4%
Interest Income $28 $75 N/A
Interfund Transfers $0 $0 $206,750 N/A
Total Revenue
Source:$603,035 $600,620 $801,750 $592,665 -26.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
For SSA funds, property taxes collected for the SSA are remitted fully to the SSA managing organization.
Expense Objects
Services and
Supplies $595,125 $593,856 $575,000 $575,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 359
Total Expense
Objects:$595,125 $593,856 $575,000 $575,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Community Development
PROPERTY TAXES 210.21.5160.51015 $603,007 $600,545 $595,000 $592,665 -0.4%
INVESTMENT INCOME 210.21.5160.56501 $28 $75 N/A
TRANSFER FROM
GENERAL FUND 210.21.5160.57005 $0 $0 $206,750 N/A
Total Community
Development:$603,035 $600,620 $801,750 $592,665 -26.1%
Total Revenue:$603,035 $600,620 $801,750 $592,665 -26.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Community Development
SPECIAL SERVICE AREA
AGREEMENT 210.21.5160.62517 $595,125 $593,856 $575,000 $575,000 0%
BANK SERVICE CHARGES 210.21.5160.62705 $0 N/A
Total Community
Development:$595,125 $593,856 $575,000 $575,000 0%
Total Expenditures:$595,125 $593,856 $575,000 $575,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 360
Capital
Improvement
Fund
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
City of Evanston is projecting $24.75M of revenue in FY2024, which represents a 12.4% increase over the prior year. Budgeted
expenditures are projected to increase by 12.1% or $2.73M to $25.22M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2024 Page 361
Fund Balance
As bonds have not been issued for 2022 or 2023 projects, the Capital Improvements Fund will nish 2023 with a negative
fund balance.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-10000000
$-5000000
$0
$5M
$10M
$15M
$20M
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 2024 Revenues by Source
Other Revenue (94.1%)Other Revenue (94.1%) Other Revenue (94.1%)
Intergovernmental Revenue (5.9%)Intergovernmental Revenue (5.9%) Intergovernmental Revenue (5.9%)
City of Evanston | Budget Book 2024 Page 362
Revenue Source
Charges for Services $168,794 $33,442 N/A
Intergovernmental
Revenue $340,579 $211,608 $4,592,500 $1,470,000 -68%
Other Revenue $8,990,143 $1,619,522 $17,350,000 $23,283,500 34.2%
Interest Income $15,051 $114,866 $0 $0 0%
Interfund Transfers $0 $956,470 $85,000 $0 -100%
Total Revenue Source:$9,514,567 $2,935,908 $22,027,500 $24,753,500 12.4%
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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.
Expense Objects
Salary and Bene ts $704,085 -$26,736 N/A
Services and
Supplies $2,191,656 $2,435,730 $0 $3,550,000 N/A
Miscellaneous $0 $114,891 $0 $0 0%
Capital Outlay $5,516,731 $10,050,667 $22,492,500 $21,668,500 -3.7%
Total Expense
Objects:$8,412,471 $12,574,553 $22,492,500 $25,218,500 12.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Public Works Agency
2021 Go Bond Capital
BOND PROCEEDS 415.40.4121.56060 $8,370,000 N/A
BOND PREMIUM 415.40.4121.56061 $549,852 N/A
Total 2021 Go Bond Capital:$8,919,852 N/A
2022 GO Bond Capital
BOND PROCEEDS 415.40.4122.56060 $0 $0 $3,757,000 $3,757,000 0%
Total 2022 GO Bond Capital:$0 $0 $3,757,000 $3,757,000 0%
2023 GO Bond Capital
BOND PROCEEDS 415.40.4123.56060 $0 $0 $13,258,000 $650,000 -95.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 363
Total 2023 GO Bond Capital:$0 $0 $13,258,000 $650,000 -95.1%
2016 Capital From Other Sources
STATE, COUNTY AND OTHER GRANTS 415.40.4216.55146 $11,246 N/A
INVESTMENT INCOME 415.40.4216.56501 $14,158 $87,259 N/A
Total 2016 Capital From Other Sources:$25,404 $87,259 $0 $0 0%
Non-Bond Capital
CURB/SIDEWALK REPLACEMENT FEE 415.40.4219.53735 $168,794 $33,442 N/A
STATE, COUNTY AND OTHER GRANTS 415.40.4219.55146 $0 $211,608 $4,592,500 $1,470,000 -68%
GRANTS AND AID 415.40.4219.55251 $329,333 $0 N/A
REIMBURSEMENTS 415.40.4219.53632 $60,873 $808,249 N/A
PROPERTY SALES AND RENTAL 415.40.4219.56010 $0 $727,806 N/A
MISCELLANEOUS REVENUE 415.40.4219.56045 $81,365 $20,000 N/A
DEVELOPER CONTRIBUTIONS 415.40.4219.56111 $0 $335,000 N/A
TRANSFER FROM GOOD NEIGHBOR
FUND 415.40.4219.57058 $0 $85,000 N/A
Total Non-Bond Capital:$640,366 $1,801,105 $5,012,500 $1,470,000 -70.7%
WTS Host Fees
WASTE TRANSFER STATION REVENUE 415.40.4419.53196 $0 $63,467 N/A
TRANSFER FROM GENERAL FUND 415.40.4419.57005 $0 $500,000 N/A
TRANSFER FROM SOLID WASTE 415.40.4419.57156 $0 $456,470 N/A
Total WTS Host Fees:$0 $1,019,937 $0 $0 0%
2024 GO Bond Capital
BOND PROCEEDS 415.40.4124.56060 $0 $18,876,500 N/A
Total 2024 GO Bond Capital:$0 $18,876,500 N/A
Total Public Works Agency:$9,585,622 $2,908,301 $22,027,500 $24,753,500 12.4%
Non-Departmental
Capital Projects
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 415.99.4150.56585 -$3,451 N/A
REALIZED GAIN/LOSS 415.99.4150.56586 -$68,496 N/A
INVESTMENT INCOME 415.99.4150.56501 $893 $27,606 N/A
Total Capital Projects:-$71,054 $27,606 $0 $0 0%
Total Non-Departmental:-$71,054 $27,606 $0 $0 0%
Total Revenue:$9,514,567 $2,935,908 $22,027,500 $24,753,500 12.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 364
Line Item Detail - Expenses
Expenditures
Public Works Agency
Public Works Agency
Admin
REGULAR PAY 415.40.4105.61010 $531,260 -$20,284 N/A
OVERTIME PAY 415.40.4105.61110 $121 N/A
HEALTH INSURANCE 415.40.4105.61510 $81,590 -$4,000 N/A
LIFE INSURANCE 415.40.4105.61615 $669 N/A
AUTO ALLOWANCE 415.40.4105.61625 $2,925 N/A
CELL PHONE
ALLOWANCE 415.40.4105.61626 $1,260 N/A
SHOE ALLOWANCE 415.40.4105.61630 $305 N/A
IMRF 415.40.4105.61710 $45,300 -$982 N/A
SOCIAL SECURITY 415.40.4105.61725 $32,884 -$1,191 N/A
MEDICARE 415.40.4105.61730 $7,772 -$279 N/A
Total Public Works Agency
Admin:$704,085 -$26,736 N/A
2016 Bond Projects
OTHER IMPROVEMENTS 415.40.4116.65515 $1,877,080 N/A
Total 2016 Bond Projects:$1,877,080 N/A
2017 Go Bond Issuance
OTHER IMPROVEMENTS 415.40.4117.65515 $1,685,184 N/A
Total 2017 Go Bond
Issuance:$1,685,184 N/A
2018 Go Bond Capital
ENGINEERING SERVICES 415.40.4118.62145 $9,096 N/A
OTHER IMPROVEMENTS 415.40.4118.65515 $31,699 $1,603,375 N/A
Total 2018 Go Bond Capital:$40,795 $1,603,375 $0 $0 0%
2019 Go Bond Capital
ENGINEERING SERVICES 415.40.4119.62145 $289,508 $242,852 N/A
ADVERTISING 415.40.4119.62205 $455 N/A
OTHER IMPROVEMENTS 415.40.4119.65515 $978,899 $205,699 N/A
Total 2019 Go Bond Capital:$1,268,862 $448,551 $0 $0 0%
2020 Go Bond Capital
ENGINEERING SERVICES 415.40.4120.62145 $1,154,311 $476,639 N/A
ADVERTISING 415.40.4120.62205 $447 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 365
OTHER IMPROVEMENTS 415.40.4120.65515 $684,594 $599,176 N/A
Total 2020 Go Bond
Capital:$1,839,351 $1,075,815 $0 $0 0%
2021 Go Bond Capital
ENGINEERING SERVICES 415.40.4121.62145 $317,489 $1,018,879 N/A
ADVERTISING 415.40.4121.62205 $3,265 $577 N/A
BOND ISSUANCE COSTS 415.40.4121.62716 $115,852 N/A
OTHER IMPROVEMENTS 415.40.4121.65515 $3,200,704 $2,916,219 $115,000 $115,000 0%
Total 2021 Go Bond Capital:$3,637,310 $3,935,675 $115,000 $115,000 0%
2022 GO Bond Capital
ENGINEERING SERVICES 415.40.4122.62145 $0 $107,213 N/A
ADVERTISING 415.40.4122.62205 $0 $4,231 N/A
OTHER IMPROVEMENTS 415.40.4122.65515 $0 $1,011,885 $3,757,000 $3,757,000 0%
Total 2022 GO Bond
Capital:$0 $1,123,328 $3,757,000 $3,757,000 0%
2023 GO Bond Capital
PHASE II ENGINEERING 415.40.4123.65672 $450,000 N/A
OTHER IMPROVEMENTS 415.40.4123.65515 $0 $0 $13,258,000 $200,000 -98.5%
Total 2023 GO Bond
Capital:$0 $0 $13,258,000 $650,000 -95.1%
2024 GO Bond Capital
ENGINEERING SERVICES 415.40.4124.62145 $0 $1,350,000 N/A
STUDIES 415.40.4124.62180 $150,000 N/A
PHASE I ENGINEERING 415.40.4124.65671 $30,000 N/A
PHASE II ENGINEERING 415.40.4124.65672 $600,000 N/A
PHASE III ENGINEERING 415.40.4124.65673 $250,000 N/A
OTHER IMPROVEMENTS 415.40.4124.65515 $0 $16,496,500 N/A
Total 2024 GO Bond
Capital:$0 $0 $0 $18,876,500 N/A
2016 Capital From Other
Sources
BANK SERVICE CHARGES 415.40.4216.62705 $76 $62 N/A
Total 2016 Capital From
Other Sources:$76 $62 N/A
Non-Bond Capital
ENGINEERING SERVICES 415.40.4219.62145 $301,158 $585,279 $360,000 N/A
PHASE III ENGINEERING 415.40.4219.65673 $360,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 366
BAD DEBT EXPENSE 415.40.4219.66017 $0 $1,027 N/A
OTHER IMPROVEMENTS 415.40.4219.65515 $625,527 $142,012 $5,012,500 $750,000 -85%
Total Non-Bond Capital:$926,685 $728,318 $5,012,500 $1,470,000 -70.7%
Cip Cdbg Funds
OTHER IMPROVEMENTS 415.40.4319.65515 -$4,692 N/A
Total Cip Cdbg Funds:-$4,692 N/A
WTS Host Fees
OTHER IMPROVEMENTS 415.40.4419.65515 $0 $10,037 $350,000 $350,000 0%
Total WTS Host Fees:$0 $10,037 $350,000 $350,000 0%
Total Public Works Agency:$8,412,471 $12,460,689 $22,492,500 $25,218,500 12.1%
Non-Departmental
Capital Projects
UNREALIZED LOSS ON
INVESTMENTS 415.99.4150.68015 $0 $113,864 N/A
Total Capital Projects:$0 $113,864 N/A
Total Non-Departmental:$0 $113,864 N/A
Total Expenditures:$8,412,471 $12,574,553 $22,492,500 $25,218,500 12.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 367
Crown
Construction
Fund
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
City of Evanston is projecting $1.01M of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to decrease by 28.5% or $325.82K to $819.18K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
$40M
City of Evanston | Budget Book 2024 Page 368
Fund Balance
Funds held in the fund balance will be transferred annually for debt abatement.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
Revenues by Source
The City expects to received continued donations from Friends of Robert Crown (FRCC) in 2024 as pledges for the project
are ful lled.
Revenue Source
Intergovernmental
Revenue $1,000,000 $0 $0 $0 0%
Other Revenue $2,800,000 $600,000 $1,000,000 $1,000,000 0%
Interest Income $12,174 $92,568 $10,000 $10,000 0%
Total Revenue Source:$3,812,174 $692,568 $1,010,000 $1,010,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 369
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Interfund Transfers (75.6%)Interfund Transfers (75.6%) Interfund Transfers (75.6%)
Capital Outlay (24.4%)Capital Outlay (24.4%) Capital Outlay (24.4%)
Services and Supplies (0.007%)Services and Supplies (0.007%) Services and Supplies (0.007%)
Expense Objects
Services and
Supplies $13,829 $49,722 $60 N/A
Capital Outlay $699,411 $167,332 $200,000 $200,000 0%
Interfund Transfers $0 $900,000 $945,000 $619,118 -34.5%
Total Expense
Objects:$713,241 $1,117,055 $1,145,000 $819,178 -28.5%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Public Works Agency
GRANTS AND AID 416.40.4160.55251 $1,000,000 N/A
DONATIONS 416.40.4160.56011 $2,800,000 $600,000 $1,000,000 $1,000,000 0%
INVESTMENT
INCOME 416.40.4160.56501 $12,174 $92,568 $10,000 $10,000 0%
Total Public Works
Agency:$3,812,174 $692,568 $1,010,000 $1,010,000 0%
Total Revenue:$3,812,174 $692,568 $1,010,000 $1,010,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 370
Line Item Detail - Expenses
Expenditures
Public Works Agency
ENGINEERING
SERVICES 416.40.4160.62145 $13,769 $49,662 N/A
BANK SERVICE
CHARGES 416.40.4160.62705 $60 $60 $60 N/A
OTHER
IMPROVEMENTS 416.40.4160.65515 $699,411 $167,332 $200,000 $200,000 0%
TRANSFER TO DEBT
SERVICE 416.40.4160.66026 $0 $900,000 $945,000 $619,118 -34.5%
Total Public Works
Agency:$713,241 $1,117,055 $1,145,000 $819,178 -28.5%
Total Expenditures:$713,241 $1,117,055 $1,145,000 $819,178 -28.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 371
Crown
Maintenance
Fund
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 City of Evanston is projecting $175K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% to $175K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
City of Evanston | Budget Book 2024 Page 372
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
The fund is budgeted to receive $175,000 in a transfer from the General Fund (Crown Center operating revenue).
Revenue Source
Interfund Transfers
TRANSFER FROM
GENERAL FUND 417.40.4170.57005 $174,996 $175,000 $175,000 $175,000 0%
Total Interfund Transfers:$174,996 $175,000 $175,000 $175,000 0%
Total Revenue Source:$174,996 $175,000 $175,000 $175,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Capital Outlay $34,951 $175,000 $175,000 0%
Total Expense Objects:$34,951 $175,000 $175,000 0%
Name FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget FY2023 Adopted Budget vs.
FY2024 Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 373
Special
Assessment
Fund
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
City of Evanston is projecting $160K of revenue in FY2024, which represents a 3.2% increase over the prior year. Budgeted
expenditures are projected to increase by 5.8% or $47.84K to $878.2K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
City of Evanston | Budget Book 2024 Page 374
Fund Balance
The City has been working to spend down fund balance in the Special Assessment Fund. The fund balance is expected to
nish 2023 with a fund balance below $1 million. At this point, additional consideration will be given to the number of alleys
repaved and how best to pay for the remaining debt service obligations in the fund.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
Revenues by Source
The fund is supported by payments of special assessments.
Projected 2024 Revenues by Source
Other Taxes (78.1%)Other Taxes (78.1%) Other Taxes (78.1%)
Interest Income (21.9%)Interest Income (21.9%) Interest Income (21.9%)
City of Evanston | Budget Book 2024 Page 375
Revenue Source
Other Taxes $97,652 $303,543 $125,000 $125,000 0%
Other Revenue -$1,110 $0 $0 $0 0%
Interest Income $17,656 $42,035 $30,000 $35,000 16.7%
Total Revenue
Source:$114,198 $345,578 $155,000 $160,000 3.2%
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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
Capital Outlay (51.5%)Capital Outlay (51.5%) Capital Outlay (51.5%)
Interfund Transfers (48.5%)Interfund Transfers (48.5%) Interfund Transfers (48.5%)
Services and Supplies (0.006%)Services and Supplies (0.006%) Services and Supplies (0.006%)
Expense Objects
Services and
Supplies $60 $60 $50 N/A
Capital Outlay $144,686 $571,324 $375,000 $452,500 20.7%
Interfund Transfers $489,324 $464,938 $455,360 $425,652 -6.5%
Total Expense
Objects:$634,070 $1,036,322 $830,360 $878,202 5.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
City of Evanston | Budget Book 2024 Page 376
Revenue
Public Works
SPEC ASSESS
PRINCIPAL PMT 420.26.6365.56590 $97,652 $303,543 $125,000 $125,000 0%
REALIZED GAIN/LOSS 420.26.6365.56586 -$1,110 N/A
INVESTMENT INCOME 420.26.6000.56501 $5,849 $27,114 $5,000 N/A
SPEC. ASSESS.
INTEREST 420.26.6365.56570 $11,807 $14,921 $30,000 $30,000 0%
Total Public Works:$114,198 $345,578 $155,000 $160,000 3.2%
Total Revenue:$114,198 $345,578 $155,000 $160,000 3.2%
NameName Account IDAccount ID FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Public Works
BANK SERVICE
CHARGES 420.26.6000.62705 $60 $60 $50 N/A
Total Public Works:$60 $60 $0 $50 N/A
Public Works Agency
OTHER
IMPROVEMENTS 420.40.6000.65515 $144,686 $571,324 $375,000 $452,500 20.7%
TRANSFER TO DEBT
SERVICE 420.40.6000.66026 $397,320 $372,938 $363,360 $333,652 -8.2%
TRANSFER TO
GENERAL FUND 420.40.6000.66131 $92,004 $92,000 $92,000 $92,000 0%
Total Public Works
Agency:$634,010 $1,036,262 $830,360 $878,152 5.8%
Total Expenditures:$634,070 $1,036,322 $830,360 $878,202 5.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 377
Parking
Fund
The Parking 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
City of Evanston is projecting $9.97M of revenue in FY2024, which represents a 0.5% increase over the prior year. Budgeted
expenditures are projected to decrease by 16.4% or $1.85M to $9.43M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
City of Evanston | Budget Book 2024 Page 378
Fund Balance
The Parking Fund balance was signi cantly depleted in 2020 and 2021 by revenue losses related to COVID-19. By using
ARPA Funds in 2021, 2022, and 2023, the City has been able to position the fund with a positive post-pandemic recovery fund
balance.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Parking Fund revenue is primarily from charges for services, which includes fees for City-owned lots, garages, and parking
meters.
Projected 2024 Revenues by Source
Charges for Services (84.5%)Charges for Services (84.5%) Charges for Services (84.5%)
Other Revenue (15.3%)Other Revenue (15.3%) Other Revenue (15.3%)
Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%)
City of Evanston | Budget Book 2024 Page 379
Revenue Source
Licenses, Permits and
Fees $375 $375 N/A
Charges for Services $7,696,192 $8,617,511 $8,308,975 $8,420,000 1.3%
Other Revenue $346,858 $277,067 $1,586,700 $1,522,900 -4%
Interest Income $38,999 $117,217 $20,000 $25,000 25%
Interfund Transfers $950,000 $2,300,000 N/A
Total Revenue Source:$9,032,424 $11,312,170 $9,915,675 $9,967,900 0.5%
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
The Parking Fund supports 14 employees in the areas of Parking Administration and Maintenance, Revenue and Collections,
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
Services and Supplies (44.7%)Services and Supplies (44.7%) Services and Supplies (44.7%)
Interfund Transfers (33.7%)Interfund Transfers (33.7%) Interfund Transfers (33.7%)
Salary and Benefits (16.8%)Salary and Benefits (16.8%) Salary and Benefits (16.8%)
Insurance and Other Chargebacks (3.9%)Insurance and Other Chargebacks (3.9%) Insurance and Other Chargebacks (3.9%)
Debt Service (0.8%)Debt Service (0.8%) Debt Service (0.8%)
Expense Objects
Salary and Bene ts $1,103,212 $1,097,961 $1,716,539 $1,582,397 -7.8%
Services and Supplies $3,786,459 $4,158,553 $4,340,316 $4,220,350 -2.8%
Miscellaneous $9,292 $8,281 $50,000 N/A
Capital Outlay $25,707 $30,832 $1,600,000 N/A
Interfund Transfers $3,132,384 $3,142,810 $3,132,390 $3,180,390 1.5%
Insurance and Other
Chargebacks $351,504 $351,502 $369,077 $369,077 0%
Debt Service $38,679 $37,754 $76,150 $79,150 3.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 380
Depreciation Expense $2,916,281 $3,035,033 N/A
Total Expense Objects:$11,363,517 $11,862,726 $11,284,472 $9,431,364 -16.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Administrative Services
Parking System Mgt
OTHER/MISC PERMITS 505.19.7005.52110 $375 $375 N/A
HOODING FOR METERS 505.19.7005.53245 $40,140 $19,355 $35,000 $35,000 0%
PARKING METER REVENUE (MULTI /
SINGLE SPACE)505.19.7005.53250 $1,248,883 $1,245,452 $1,200,000 N/A
PARKING METER REVENUE
(PASSPORT ONLY)505.19.7005.53251 $2,089,452 $2,959,565 $3,000,000 N/A
PARKING REVENUE - PHYSICAL
EQUIPMENT 505.19.7005.53253 $0 $1,000,000 N/A
PARKING REVENUE - ONLINE 505.19.7005.53254 $0 $2,500,000 N/A
SPACE (LOT) RENTALS 505.19.7005.53385 $623,339 $634,957 $525,000 $525,000 0%
AMERICAN RESCUE PLAN FUNDS 505.19.7005.55480 $0 $0 $1,100,000 $1,100,000 0%
MISCELLANEOUS REVENUE 505.19.7005.56045 $0 $300 N/A
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 505.19.7005.56585 -$5,845 N/A
REALIZED GAIN/LOSS 505.19.7005.56586 -$46,478 N/A
INVESTMENT INCOME 505.19.7005.56501 $38,999 $45,585 $20,000 $25,000 25%
TRANSFER FROM OTHER FUNDS 505.19.7005.57057 $950,000 N/A
TRANSFER FROM ARPA FUND 505.19.7005.57170 $2,300,000 N/A
Total Parking System Mgt:$4,938,864 $7,205,590 $5,180,000 $5,885,000 13.6%
Church Street Garage
DAILY TICKETS 505.19.7025.53500 $378,003 $352,827 $424,000 $350,000 -17.5%
MONTHLY INVOICES 505.19.7025.53510 $358,135 $414,905 $360,000 $375,000 4.2%
KEYCARD DEPOSITS 505.19.7025.53515 $2,160 $1,215 $3,500 $3,500 0%
PROPERTY SALES AND RENTAL 505.19.7025.56010 $1,000 $2,200 $1,500 N/A
MISCELLANEOUS REVENUE 505.19.7025.56045 $11,008 $17,534 $11,400 $11,400 0%
OVER AND SHORT - PARKING
SYSTEMS 505.19.7025.56075 $0 $120 N/A
Total Church Street Garage:$750,305 $788,682 $799,020 $741,400 -7.2%
Sherman Garage
DAILY TICKETS 505.19.7036.53500 $567,587 $734,829 $720,000 $625,000 -13.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 381
MONTHLY INVOICES 505.19.7036.53510 $894,134 $790,871 $1,170,000 $900,000 -23.1%
KEYCARD DEPOSITS 505.19.7036.53515 $2,990 $1,795 $7,275 $3,000 -58.8%
PROPERTY SALES AND RENTAL 505.19.7036.56010 $14,986 $9,000 $25,000 $10,000 -60%
REIMBURSEMENT- SHERMAN PLAZA
TENANTS 505.19.7036.56066 $40,402 $13,415 $100,000 $50,000 -50%
OVER AND SHORT - PARKING
SYSTEMS 505.19.7036.56075 -$25 N/A
Total Sherman Garage:$1,520,073 $1,549,909 $2,022,275 $1,588,000 -21.5%
Maple Garage
DAILY TICKETS 505.19.7037.53500 $280,270 $304,342 $480,000 $500,000 4.2%
MONTHLY INVOICES 505.19.7037.53510 $1,204,006 $1,155,103 $1,080,000 $900,000 -16.7%
KEYCARD DEPOSITS 505.19.7037.53515 $7,095 $2,295 $4,200 $3,500 -16.7%
PROPERTY SALES AND RENTAL 505.19.7037.56010 $94,018 $44,534 $350,000 $137,600 -60.7%
MISCELLANEOUS REVENUE 505.19.7037.56045 $1,650 N/A
OVER AND SHORT - PARKING
SYSTEMS 505.19.7037.56075 $0 $180 N/A
PROPERTY SALES AND RENTAL -
PharmaCann 505.19.7037.56711 $157,140 -$15,000 $180,000 N/A
PROPERTY SALES AND RENTAL -
Enterprise 505.19.7037.56712 $74,990 -$36,160 $32,400 N/A
RTU AMORTIZATION - LEASES 505.19.7037.56750 $233,931 N/A
INTEREST REVENUE - LEASES 505.19.7037.56504 $71,632 N/A
Total Maple Garage:$1,817,519 $1,762,327 $1,914,380 $1,753,500 -8.4%
Total Administrative Services:$9,026,761 $11,306,508 $9,915,675 $9,967,900 0.5%
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:$9,032,424 $11,312,170 $9,915,675 $9,967,900 0.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
City Manager's Of ce
Revenue & Collections
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 382
ESTIMATED WAGES/BENEFITS 505.15.1560.61001 $0 $67,432 N/A
REGULAR PAY 505.15.1560.61010 $166,927 $204,921 $244,213 $268,056 9.8%
OVERTIME PAY 505.15.1560.61110 $0 $3,000 N/A
TERMINATION PAYOUTS 505.15.1560.61415 $4,955 N/A
HEALTH INSURANCE 505.15.1560.61510 $49,193 $59,735 $69,492 $79,288 14.1%
VISION INSURANCE 505.15.1560.61513 $134 $188 $224 $131 -41.4%
LIFE INSURANCE 505.15.1560.61615 $72 $85 $139 $71 -48.6%
IMRF 505.15.1560.61710 $14,451 $9,073 $8,084 $7,801 -3.5%
SOCIAL SECURITY 505.15.1560.61725 $10,155 $11,259 $15,142 $16,620 9.8%
MEDICARE 505.15.1560.61730 $2,375 $2,633 $3,542 $3,887 9.8%
Total Revenue & Collections:$248,263 $287,894 $411,268 $375,854 -8.6%
Total City Manager's Of ce:$248,263 $287,894 $411,268 $375,854 -8.6%
Administrative Services
2020A Bonds
DEBT SERVICE- PRINCIPAL 505.19.5607.68305 $0 $0 $40,000 $45,000 12.5%
DEBT SERVICE- INTEREST 505.19.5607.68315 $38,679 $37,754 $36,150 $34,150 -5.5%
Total 2020A Bonds:$38,679 $37,754 $76,150 $79,150 3.9%
Parking System Mgt
REGULAR PAY 505.19.7005.61010 $227,164 $245,070 $348,478 $302,013 -13.3%
OVERTIME PAY 505.19.7005.61110 $0 $6,000 N/A
TERMINATION PAYOUTS 505.19.7005.61415 $0 $2,629 N/A
HEALTH INSURANCE 505.19.7005.61510 $39,572 $5,638 $30,582 $9,146 -70.1%
VISION INSURANCE 505.19.7005.61513 $223 $37 N/A
LIFE INSURANCE 505.19.7005.61615 $320 $229 $193 $152 -21.1%
SHOE ALLOWANCE 505.19.7005.61630 $0 $180 $180 $360 100%
IMRF 505.19.7005.61710 -$282,137 -$268,746 $11,535 $8,789 -23.8%
SOCIAL SECURITY 505.19.7005.61725 $17,608 $14,310 $21,617 $18,747 -13.3%
MEDICARE 505.19.7005.61730 $4,118 $3,347 $5,056 $4,385 -13.3%
SEASONAL EMPLOYEES 505.19.7005.61060 $0 $833 N/A
ADVERTISING 505.19.7005.62205 $17 N/A
PRINTING 505.19.7005.62210 $0 $83 N/A
POSTAGE CHARGEBACKS 505.19.7005.62275 $0 $2,000 N/A
TRAINING & TRAVEL 505.19.7005.62295 $0 $690 $1,200 $750 -37.5%
MEMBERSHIP DUES 505.19.7005.62360 $0 $1,000 N/A
ARMORED CAR SERVICES 505.19.7005.62431 $41,244 $56,129 $68,000 $60,000 -11.8%
BANK SERVICE CHARGES 505.19.7005.62705 $384,454 $515,262 $200,000 $350,000 75%
TELECOMMUNICATIONS -
WIRELESS 505.19.7005.64540 $11,211 $11,114 N/A
SAFETY EQUIPMENT 505.19.7005.65090 $112 $0 $1,500 $1,000 -33.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 383
OFFICE SUPPLIES 505.19.7005.65095 $437 $833 $900 $900 0%
DIVVY OPERATING EXPENSES 505.19.7005.62603 $9,292 $50,000 N/A
UNREALIZED LOSS ON
INVESTMENTS 505.19.7005.68015 $0 $8,281 N/A
OTHER IMPROVEMENTS 505.19.7005.65515 $25,707 $30,832 $1,600,000 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 505.19.7005.62305 $159,996 $170,420 $160,000 $208,000 30%
DEPRECIATION EXPENSE 505.19.7005.68010 $2,916,281 $3,035,033 N/A
Total Parking System Mgt:$3,555,602 $3,831,304 $2,509,157 $964,242 -61.6%
Parking Lots & Meters
REGULAR PAY 505.19.7015.61010 $185,885 $235,701 $302,475 $244,322 -19.2%
OVERTIME PAY 505.19.7015.61110 $4,971 $3,291 $7,000 $5,000 -28.6%
TERMINATION PAYOUTS 505.19.7015.61415 $20,532 N/A
HEALTH INSURANCE 505.19.7015.61510 $36,759 $35,830 $52,799 $37,881 -28.3%
VISION INSURANCE 505.19.7015.61513 $76 $75 $70 $114 62.9%
LIFE INSURANCE 505.19.7015.61615 $142 $149 $139 $70 -49.6%
SHOE ALLOWANCE 505.19.7015.61630 $610 $610 $610 $540 -11.5%
IMRF 505.19.7015.61710 $19,530 $10,781 $10,013 $7,111 -29%
SOCIAL SECURITY 505.19.7015.61725 $14,926 $13,936 $18,792 $15,183 -19.2%
MEDICARE 505.19.7015.61730 $3,491 $3,259 $4,395 $3,551 -19.2%
SEASONAL EMPLOYEES 505.19.7015.61060 $0 $5,000 N/A
IMPROVEMENT MAINT SERVICE 505.19.7015.62230 $6,330 $4,980 $10,000 $7,500 -25%
OTHER EQMT MAINTENANCE 505.19.7015.62245 $1,381 $21,930 $50,000 $35,000 -30%
PARKING TAX PAYMENTS TO
COUNTY 505.19.7015.62347 $6,734 $7,031 $18,000 $10,000 -44.4%
PARKING TAX PAYMENTS TO CITY 505.19.7015.62348 $301,200 $310,050 $300,000 $300,000 0%
RENTALS 505.19.7015.62375 $23,472 $23,958 $35,000 $25,000 -28.6%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7015.62509 $241,254 $307,846 $310,000 $300,000 -3.2%
PASSPORT MOBILE PARKING
APP FEES 505.19.7015.62519 $206,769 $268,056 $300,000 $300,000 0%
ELECTRICITY 505.19.7015.64005 $1,999 N/A
OFFICE/OTHER EQT MTN MATL 505.19.7015.65070 $750 $686 N/A
MINOR EQUIPMENT & TOOLS 505.19.7015.65085 $566 $201 N/A
Total Parking Lots & Meters:$1,077,375 $1,248,371 $1,424,293 $1,291,271 -9.3%
Church Street Garage
OTHER EQMT MAINTENANCE 505.19.7025.62245 $12,844 N/A
PARKING TAX PAYMENTS TO
COUNTY 505.19.7025.62347 $13,856 $11,771 $15,000 $12,500 -16.7%
PARKING TAX PAYMENTS TO CITY 505.19.7025.62348 $188,157 $202,559 $200,000 $200,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 384
CONTRACT SVC-PARKING
GARAGE 505.19.7025.62400 $114,524 $156,646 $200,000 $200,000 0%
ELEVATOR CONTRACT COSTS 505.19.7025.62425 $0 $17,798 $22,000 $22,000 0%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7025.62509 $48,747 $36,160 $60,000 $60,000 0%
ELECTRICITY 505.19.7025.64005 $0 $0 $50,000 $40,000 -20%
TELECOMMUNICATIONS 505.19.7025.64505 $11,520 $10,560 $12,000 $12,000 0%
BLDG MAINTENANCE MATERIAL 505.19.7025.65050 $800 $138 $2,000 $2,000 0%
Total Church Street Garage:$390,449 $435,631 $561,000 $548,500 -2.2%
Sherman Garage
PERMANENT PART-TIME 505.19.7036.61050 $21,784 N/A
SOCIAL SECURITY 505.19.7036.61725 $1,793 N/A
MEDICARE 505.19.7036.61730 $419 N/A
SEASONAL EMPLOYEES 505.19.7036.61060 $5,370 N/A
BLDG MAINTENANCE SERVICES 505.19.7036.62225 $1,100 $167 N/A
PARKING TAX PAYMENTS TO
COUNTY 505.19.7036.62347 $30,286 $33,326 $36,000 $30,000 -16.7%
PARKING TAX PAYMENTS TO CITY 505.19.7036.62348 $553,473 $507,741 $550,000 $525,000 -4.5%
FISCAL AGENT SERVICES 505.19.7036.62350 $0 $500 N/A
CONTRACT SVC-PARKING
GARAGE 505.19.7036.62400 $354,516 $511,121 $600,000 $500,000 -16.7%
ELEVATOR CONTRACT COSTS 505.19.7036.62425 $36,191 $47,994 $43,700 $43,700 0%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7036.62509 $96,839 $96,274 $130,000 $115,000 -11.5%
BANK SERVICE CHARGES 505.19.7036.62705 $4,927 $6,058 $4,000 $4,000 0%
ELECTRICITY 505.19.7036.64005 $0 $0 $134,000 $115,000 -14.2%
TELECOMMUNICATIONS 505.19.7036.64505 $11,520 $10,560 $12,000 $12,000 0%
BLDG MAINTENANCE MATERIAL 505.19.7036.65050 $1,859 $1,286 $3,000 $3,000 0%
Total Sherman Garage:$1,120,078 $1,214,527 $1,513,200 $1,347,700 -10.9%
Maple Garage
BLDG MAINTENANCE SERVICES 505.19.7037.62225 $1,002 $257 N/A
OTHER EQMT MAINTENANCE 505.19.7037.62245 $35,494 N/A
PARKING TAX PAYMENTS TO
COUNTY 505.19.7037.62347 $9,686 $11,005 $15,000 $12,000 -20%
PARKING TAX PAYMENTS TO CITY 505.19.7037.62348 $626,961 $568,296 $420,000 $420,000 0%
CONTRACT SVC-PARKING
GARAGE 505.19.7037.62400 $138,851 $165,739 $300,000 $275,000 -8.3%
ELEVATOR CONTRACT COSTS 505.19.7037.62425 $0 $27,027 $40,000 $35,000 -12.5%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7037.62509 $63,854 $88,318 $75,000 $75,000 0%
BANK SERVICE CHARGES 505.19.7037.62705 $2,135 $3,133 $3,000 N/A
ELECTRICITY 505.19.7037.64005 $179,453 $102,427 $100,000 $100,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 385
NATURAL GAS 505.19.7037.64015 $2,080 $2,465 $1,100 $2,500 127.3%
TELECOMMUNICATIONS 505.19.7037.64505 $11,520 $10,560 $10,000 $10,000 0%
BLDG MAINTENANCE MATERIAL 505.19.7037.65050 $800 $385 $1,500 $1,500 0%
OFFICE/OTHER EQT MTN MATL 505.19.7037.65070 $19 N/A
MINOR EQUIPMENT & TOOLS 505.19.7037.65085 $164 N/A
Total Maple Garage:$1,072,019 $979,612 $962,600 $934,000 -3%
Transfers
TRANSFER TO GENERAL FUND 505.19.7050.66131 $2,972,388 $2,972,390 $2,972,390 $2,972,390 0%
TRANSFER TO INSURANCE 505.19.7050.66130 $351,504 $351,502 $369,077 $369,077 0%
Total Transfers:$3,323,892 $3,323,892 $3,341,467 $3,341,467 0%
Total Administrative Services:$10,578,092 $11,071,091 $10,387,867 $8,506,331 -18.1%
Public Works Agency
Greenways
REGULAR PAY 505.40.4330.61010 $224,059 $236,843 $219,965 $254,874 15.9%
OVERTIME PAY 505.40.4330.61110 $6,812 $7,464 N/A
ANNUAL SICK LEAVE PAYOUT 505.40.4330.61420 $829 $854 N/A
HEALTH INSURANCE 505.40.4330.61510 $36,571 $35,629 $40,603 $43,442 7%
LIFE INSURANCE 505.40.4330.61615 $137 $142 $133 $103 -22.3%
SHOE ALLOWANCE 505.40.4330.61630 $900 $900 $900 $900 0%
IMRF 505.40.4330.61710 $18,987 $10,773 $7,281 $7,417 1.9%
SOCIAL SECURITY 505.40.4330.61725 $13,900 $13,807 $13,694 $15,858 15.8%
MEDICARE 505.40.4330.61730 $3,251 $3,229 $3,203 $3,709 15.8%
Total Greenways:$305,446 $309,641 $285,778 $326,302 14.2%
Parks And Facilities
REGULAR PAY 505.40.4430.61010 $50,282 $50,406 $49,698 $60,284 21.3%
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)505.40.4430.61430 $2,243 N/A
HEALTH INSURANCE 505.40.4430.61510 $9,897 $9,262 $9,004 $9,339 3.7%
VISION INSURANCE 505.40.4430.61513 $56 $56 $51 $56 9.1%
LIFE INSURANCE 505.40.4430.61615 $65 $67 $61 $50 -17.3%
AUTO ALLOWANCE 505.40.4430.61625 $0 $450 N/A
CELL PHONE ALLOWANCE 505.40.4430.61626 $0 $180 N/A
SHOE ALLOWANCE 505.40.4430.61630 $78 N/A
IMRF 505.40.4430.61710 $4,316 $2,344 $1,645 $1,754 6.6%
SOCIAL SECURITY 505.40.4430.61725 $3,099 $2,954 $3,081 $3,777 22.6%
MEDICARE 505.40.4430.61730 $725 $691 $721 $883 22.6%
Total Parks And Facilities:$70,760 $65,780 $64,261 $76,773 19.5%
Street Maintenance
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 386
REGULAR PAY 505.40.4510.61010 $100,741 $101,868 $99,662 $115,589 16%
OVERTIME PAY 505.40.4510.61110 $1,184 $303 N/A
ANNUAL SICK LEAVE PAYOUT 505.40.4510.61420 $447 $465 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)505.40.4510.61430 $1,205 N/A
HEALTH INSURANCE 505.40.4510.61510 $22,525 $21,615 $23,784 $17,444 -26.7%
LIFE INSURANCE 505.40.4510.61615 $81 $84 $76 $58 -24.4%
AUTO ALLOWANCE 505.40.4510.61625 $450 $450 $413 $450 9.1%
CELL PHONE ALLOWANCE 505.40.4510.61626 $252 $252 $231 N/A
SHOE ALLOWANCE 505.40.4510.61630 $150 $150 $150 $300 100%
IMRF 505.40.4510.61710 $8,513 $4,779 $3,299 $3,363 2%
SOCIAL SECURITY 505.40.4510.61725 $6,170 $5,923 $6,228 $7,213 15.8%
MEDICARE 505.40.4510.61730 $1,443 $1,385 $1,456 $1,687 15.8%
Total Street Maintenance:$143,160 $137,274 $135,298 $146,104 8%
Parking Lots & Meters
OPEB EXPENSES 505.40.7015.61447 $17,797 -$8,953 N/A
Total Parking Lots & Meters:$17,797 -$8,953 N/A
Total Public Works Agency:$537,163 $503,742 $485,337 $549,179 13.2%
Total Expenditures:$11,363,517 $11,862,726 $11,284,472 $9,431,364 -16.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 387
Water Fund
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 2024 Page 388
Summary
City of Evanston is projecting $91.61M of revenue in FY2024, which represents a 21.3% increase over the prior year. Budgeted
expenditures are projected to increase by 8.2% or $6.66M to $87.56M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$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 2023
Selected an engineering consultant to commence the PFAS treatment technique study.
Began construction on the replacement of the City’s 42”/36” Lake Michigan Raw Water Intake installed in 1909 to
address diminished ow capacity.
Continued the development of a citywide lead service line replacement plans as a result of the enactment of Public
Act 102-0613.
Continue the corrosion control optimization study.
Won the Annual Illinois Section American Water Works Association Best Tasting Water Contest.
Began utilizing Invoice Cloud as the utility bill payment processor.
Continue the engineering phase of the Medium Voltage Switchgear Reliability and Generator Replacement Project,
which includes replacement of outdated medium voltage switchgear and generators.
Completion of the water treatment plant window hardening project.
City of Evanston | Budget Book 2024 Page 389
Issues Impacting 2024 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.
There is a 41% cost increase for installing water mains between 2019 to 2023.
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. Goals are to supplement water main replacement with water main lining
where feasible, to improve upon our historical 1% annual water main renewal rate, and to survey the entire
distribution system for leaks on an annual cycle.
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.
Complete replacement of the City’s 42”/36” Lake Michigan Raw Water Intake installed in 1909 to address diminished
ow capacity.
Complete the development of a citywide lead service line replacement plan as a result of the enactment Public Act
102-0613 as well as a corrosion control optimization study.
Begin the Phase II citywide meter replacement project whereby approximately 1,000 meters and metering interface
units will be replaced.
Continue the Engineering services 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 Engineering phase of the standpipe pumping reliability project to determine improvement options to
each of the City’s two standpipes and associated pump stations.
Water treatment plant security improvements based on the recommendations from the Risk and Resilience
Assessment.
Continuing with 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.
High-lift pump #7 natural gas engine replacement.
City of Evanston | Budget Book 2024 Page 390
Performance Measures
Measure Type of
Measure
FY 2021
Actual
FY 2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Water Fund
Number of customers experiencing unscheduled
disruption of water service Output 244 92 86 141
Number of customer complaints about water service (low
pressure, service disruption, quality, etc.)Output 164 227 291 227
Days lost from work due to illness or injury Outcome 279 393 307 326
Number of Illinois Environmental Protection Agency
regulatory violations Output 0 0 1 0
Number of known breaks/leaks per mile of water main Outcome 4 4 4 4
Millions of gallons sold to outside communities (wholesale)Input 15,226 14,622 15,118 14,989
Activity: Water Main Maintenance
Miles of WaterMain replaced Output 1 3.0 3.6 3.2
Number of valves replaced Output 31 50 30 37
Miles of water main surveyed Output 139 140 142 140
Activity: Lead Service Line Replacements
Lead Service Line Replacements Output 0 190 83 500
Fund Balance
Dollars ($)
Water Fund Balance
Goal Water Fund Balance
2017
2018 2019
2020 2021
2022
2023 Projected
2024 Budgeted
0
5,000,000
10,000,000
15,000,000
City of Evanston | Budget Book 2024 Page 391
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 2024 Revenues by Source
Other Revenue (72.3%)Other Revenue (72.3%) Other Revenue (72.3%)
Charges for Services (27.6%)Charges for Services (27.6%) Charges for Services (27.6%)
Interest Income (0.08%)Interest Income (0.08%) Interest Income (0.08%)
Licenses, Permits and Fees (0.05%)Licenses, Permits and Fees (0.05%) Licenses, Permits and Fees (0.05%)
Revenue Source
Licenses, Permits and
Fees $50,696 $78,559 $50,000 $50,000 0%
Charges for Services $20,223,874 $22,544,772 $24,378,734 $25,259,051 3.6%
Other Revenue $812,435 $400,576 $51,039,150 $66,234,150 29.8%
Interest Income $46,780 $140,772 $70,000 $70,000 0%
Interfund Transfers $3,181,174 $0 $0 $0 0%
Total Revenue Source:$24,314,959 $23,164,678 $75,537,884 $91,613,201 21.3%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 392
Expenditures by Expense 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
Capital Outlay (66.5%)Capital Outlay (66.5%) Capital Outlay (66.5%)
Services and Supplies (12%)Services and Supplies (12%) Services and Supplies (12%)
Salary and Benefits (9.1%)Salary and Benefits (9.1%) Salary and Benefits (9.1%)
Debt Service (5.5%)Debt Service (5.5%) Debt Service (5.5%)
Interfund Transfers (5%)Interfund Transfers (5%) Interfund Transfers (5%)
Insurance and Other Chargebacks (1.9%)Insurance and Other Chargebacks (1.9%) Insurance and Other Chargebacks (1.9%)
Miscellaneous (0.01%)Miscellaneous (0.01%) Miscellaneous (0.01%)
Contingencies (0.001%)Contingencies (0.001%) Contingencies (0.001%)
Expense Objects
Salary and Bene ts $4,591,085 $4,124,859 $6,829,329 $7,936,849 16.2%
Services and Supplies $4,544,910 $3,674,036 $5,919,708 $10,524,310 77.8%
Miscellaneous $8,580 $226,931 $15,000 $10,000 -33.3%
Capital Outlay $19,153,963 $275,521 $58,168,900 $58,230,500 0.1%
Interfund Transfers $5,340,491 $4,229,559 $4,229,559 $4,363,000 3.2%
Insurance and Other
Chargebacks $1,559,132 $1,612,101 $1,665,135 $1,665,135 0%
Debt Service $1,817,954 $1,467,758 $4,072,486 $4,826,609 18.5%
Depreciation Expense $3,342,779 N/A
Contingencies $29 $487 $1,000 $1,000 0%
Total Expense Objects:$37,016,143 $18,954,030 $80,901,117 $87,557,403 8.2%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 393
Line Item Detail - Revenue
Revenue
Public Works Agency
Public Works Agency Admin
BOND PREMIUM 510.40.4105.56061 $52,358 $52,358 N/A
LEGAL SETTLEMENTS 510.40.4105.56125 $379,250 N/A
TRANSFER FROM OTHER FUNDS 510.40.4105.57057 $3,000,000 N/A
Total Public Works Agency Admin:$3,431,608 $52,358 $0 $0 0%
Water Production
FEES AND OUTSIDE WORK 510.40.4200.56145 $50,696 $78,559 $50,000 $50,000 0%
REVENUE CONTRA ACCOUNT 510.40.4200.50001 -$343,291 N/A
BEV SNACK VENDING MACHINE 510.40.4200.53200 $197 $266 N/A
WATER SALES-EVANSTON 510.40.4200.53575 $8,636,384 $9,066,546 $10,120,856 $11,200,000 10.7%
WATER SALES-EVANSTON FIRE 510.40.4200.53577 $112,031 $111,336 $104,000 $104,000 0%
WATER SALES EVAN-PENALTY 510.40.4200.53580 $51,831 $81,750 $68,000 $68,000 0%
WATER SALES-SKOKIE 510.40.4200.53585 $3,491,947 $3,335,672 $4,028,342 $3,613,234 -10.3%
WATER SALES - MGNWC 510.40.4200.53586 $1,813,040 $2,077,157 $2,364,095 $2,210,036 -6.5%
WATER SALES - LINCOLNWOOD 510.40.4200.53587 $509,932 $931,224 $1,033,042 $959,883 -7.1%
WATER SALES-NWWC.510.40.4200.53590 $5,670,328 $6,625,624 $6,373,899 $6,717,398 5.4%
PHOSPHATE SALES - NWWC 510.40.4200.53591 $68,160 $87,966 $85,000 $185,000 117.6%
CROSS CONNECTION CONTROL FEES 510.40.4200.53592 $130,051 $149,112 $150,000 $150,000 0%
WATER METER IMPACT FEES 510.40.4200.56141 $82,944 $78,117 $51,500 $51,500 0%
INTEREST INCOME ON
LOANS/RECEIVABLES 510.40.4200.56571 $319 N/A
PROPERTY SALES AND RENTAL 510.40.4200.56010 $193,639 $170,213 $129,150 $129,150 0%
MISCELLANEOUS REVENUE 510.40.4200.56045 $6,370 $1,075 $5,000 $1,000,000 19,900%
BOND PROCEEDS 510.40.4200.56060 $0 $0 $4,933,000 $18,181,000 268.6%
PROCEEDS FROM WIFIA LOAN 510.40.4200.56114 $0 $0 $9,558,000 $20,386,000 113.3%
PROCEEDS FROM IEPA LOAN 510.40.4200.56115 $0 $0 $36,344,000 $26,468,000 -27.2%
FEES AND MERCHANDISE SALE 510.40.4200.56140 $81,721 $130,933 $70,000 $70,000 0%
JDE WATER INTERFACE 510.40.4200.56196 $472 N/A
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 510.40.4200.56585 -$34,859 N/A
INVESTMENT INCOME 510.40.4200.56501 $46,780 $140,772 $70,000 $70,000 0%
Total Water Production:$20,568,693 $23,066,323 $75,537,884 $91,613,201 21.3%
Total Public Works Agency:$24,000,301 $23,118,681 $75,537,884 $91,613,201 21.3%
Utilities
2021 Bonds
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget
vs. FY2024
Budgeted
(%
Change)
City of Evanston | Budget Book 2024 Page 394
BOND PREMIUM 510.71.5609.56061 $8,081 $16,162 N/A
Total 2021 Bonds:$8,081 $16,162 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
Water General Support
REALIZED GAIN/LOSS 510.71.7100.56586 -$31,504 N/A
Total Water General Support:-$31,504 N/A
2012A Bonds
BOND PREMIUM 510.71.7150.56061 $127,072 N/A
Total 2012A Bonds:$127,072 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 OTHER FUNDS 513.71.7330.57057 $181,174 N/A
Total Water Fund Dep, Imp, Ext:$181,174 $0 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:$314,658 $45,997 $0 $0 0%
Total Revenue:$24,314,959 $23,164,678 $75,537,884 $91,613,201 21.3%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget
vs. FY2024
Budgeted
(%
Change)
Line Item Detail - Expenses
Expenditures
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 395
Public Works Agency
Public Works Agency Admin
ESTIMATED WAGES/BENEFITS 510.40.4105.61001 $0 $274,576 N/A
REGULAR PAY 510.40.4105.61010 $257,694 $174,965 $245,939 $282,555 14.9%
OVERTIME PAY 510.40.4105.61110 $1,092 N/A
TERMINATION PAYOUTS 510.40.4105.61415 $15,542 $16,382 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4105.61430 $2,287 N/A
OPEB EXPENSES 510.40.4105.61447 $11,702 N/A
HEALTH INSURANCE 510.40.4105.61510 $32,088 $15,406 $29,986 $70,045 133.6%
VISION INSURANCE 510.40.4105.61513 $46 $9 $9 $10 11.1%
LIFE INSURANCE 510.40.4105.61615 $257 $155 $131 $104 -20%
AUTO ALLOWANCE 510.40.4105.61625 $337 N/A
SHOE ALLOWANCE 510.40.4105.61630 $155 $150 $150 N/A
IMRF 510.40.4105.61710 $22,007 $9,298 $8,142 $8,223 1%
SOCIAL SECURITY 510.40.4105.61725 $16,669 $12,343 $15,258 $17,519 14.8%
MEDICARE 510.40.4105.61730 $3,898 $2,887 $3,569 $4,097 14.8%
SEASONAL EMPLOYEES 510.40.4105.61060 $780 N/A
INTERNSHIP PROGRAM 510.40.4105.61071 $0 $4,283 N/A
TRANSFERS TO OTHER FUNDS 510.40.4105.66020 $11,935,353 N/A
Total Public Works Agency Admin:$348,692 $12,187,091 $577,761 $382,554 -33.8%
Water Production
REGULAR PAY 510.40.4200.61010 $626,984 $604,287 $722,659 $818,479 13.3%
JOB TRAINING PROGRAM 510.40.4200.61072 $0 $0 $80,000 $80,000 0%
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4200.61430 $8,305 N/A
HEALTH INSURANCE 510.40.4200.61510 $54,067 $49,671 $69,329 $78,426 13.1%
VISION INSURANCE 510.40.4200.61513 $146 $157 $138 $174 26.1%
LIFE INSURANCE 510.40.4200.61615 $694 $699 $664 $507 -23.7%
AUTO ALLOWANCE 510.40.4200.61625 $4,326 $4,014 $4,394 $2,925 -33.4%
CELL PHONE ALLOWANCE 510.40.4200.61626 $504 $504 $462 $504 9.1%
SHOE ALLOWANCE 510.40.4200.61630 $300 $300 $300 $662 120.7%
IMRF 510.40.4200.61710 $51,329 $28,493 $23,920 $23,458 -1.9%
SOCIAL SECURITY 510.40.4200.61725 $36,619 $37,065 $42,294 $47,120 11.4%
MEDICARE 510.40.4200.61730 $9,164 $8,860 $10,554 $11,927 13%
SEASONAL EMPLOYEES 510.40.4200.61060 $1,320 $0 $5,000 $5,000 0%
ENGINEERING SERVICES 510.40.4200.62145 $0 $2,600,000 N/A
STUDIES 510.40.4200.62180 $168,305 $120,021 $180,000 $1,500,000 733.3%
CONSULTING SERVICES 510.40.4200.62185 $4,200 $4,200 $5,000 $5,000 0%
PRINTING 510.40.4200.62210 $4,015 $6,519 $4,500 $4,500 0%
OFFICE EQUIPMENT MAINT 510.40.4200.62235 $0 $0 $1,500 $1,500 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 396
OTHER EQMT MAINTENANCE 510.40.4200.62245 $30,670 $4,909 $60,000 $60,000 0%
POSTAGE CHARGEBACKS 510.40.4200.62275 $0 $0 $3,000 $3,000 0%
TRAINING & TRAVEL 510.40.4200.62295 $17,705 $25,804 $23,000 $23,000 0%
POSTAGE 510.40.4200.62315 $1,491 $8,106 $2,500 $2,500 0%
IT COMPUTER SOFTWARE 510.40.4200.62340 $179 N/A
MEMBERSHIP DUES 510.40.4200.62360 $12,948 $16,796 $19,000 $19,000 0%
COPY MACHINE CHARGES 510.40.4200.62380 $295 $0 $1,200 $1,200 0%
TELECOMMUNICATIONS 510.40.4200.64505 $6,792 $7,377 $14,300 $14,300 0%
TELECOMMUNICATIONS -
WIRELESS 510.40.4200.64540 $2,988 $2,517 N/A
BOOKS, PUBLICATIONS, MAPS 510.40.4200.65010 $357 $116 $550 $550 0%
CLOTHING 510.40.4200.65020 $0 $0 $1,900 $1,900 0%
FOOD 510.40.4200.65025 $993 $1,348 $2,000 $2,000 0%
JANITORIAL SUPPLIES 510.40.4200.65040 $0 $0 $2,300 $2,300 0%
BLDG MAINTENANCE MATERIAL 510.40.4200.65050 $847 $920 $1,000 $1,000 0%
OFFICE/OTHER EQT MTN MATL 510.40.4200.65070 $0 -$667 $30,000 $10,000 -66.7%
MINOR EQUIPMENT & TOOLS 510.40.4200.65085 $0 $0 $8,000 $8,000 0%
OFFICE SUPPLIES 510.40.4200.65095 $3,934 $3,870 $4,900 $4,900 0%
PHOTO/DRAFTING SUPPLIE 510.40.4200.65105 $0 $0 $400 $400 0%
IT COMPUTER HARDWARE 510.40.4200.65555 $1,945 $1,527 $2,000 $2,000 0%
INTERNSHIP PROGRAM 510.40.4200.61071 $0 $0 $5,000 $5,000 0%
FITNESS INCENTIVE 510.40.4200.65141 $300 N/A
OTHER IMPROVEMENTS 510.40.4200.65515 $0 $54,004,000 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4200.62305 $15,000 $15,000 $15,000 $19,500 30%
Total Water Production:$1,066,423 $952,714 $1,346,764 $59,364,733 4,308%
Water Billing
REGULAR PAY 510.40.4208.61010 $110,479 $141,959 $155,257 $185,683 19.6%
PERMANENT PART-TIME 510.40.4208.61050 $24,992 N/A
OVERTIME PAY 510.40.4208.61110 $0 $654 $3,500 $3,500 0%
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4208.61430 $2,507 N/A
HEALTH INSURANCE 510.40.4208.61510 $24,702 $43,078 $47,568 $50,893 7%
VISION INSURANCE 510.40.4208.61513 $6 N/A
LIFE INSURANCE 510.40.4208.61615 $15 $39 $40 $30 -24.1%
IMRF 510.40.4208.61710 $9,271 $7,091 $5,139 $5,404 5.1%
SOCIAL SECURITY 510.40.4208.61725 $8,190 $8,817 $9,626 $11,512 19.6%
MEDICARE 510.40.4208.61730 $1,915 $2,062 $2,252 $2,693 19.6%
PRINTING 510.40.4208.62210 $1,151 $979 $2,000 $3,000 50%
OTHER EQMT MAINTENANCE 510.40.4208.62245 $11,840 $460 $31,000 $15,000 -51.6%
IT COMPUTER SOFTWARE 510.40.4208.62340 $0 $25,000 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 397
TELECOMMUNICATIONS -
WIRELESS 510.40.4208.64540 $1,254 $1,255 N/A
OFFICE/OTHER EQT MTN MATL 510.40.4208.65070 $27,776 $53,984 $205,000 $100,000 -51.2%
Total Water Billing:$224,100 $260,378 $461,382 $402,715 -12.7%
Pumping
REGULAR PAY 510.40.4210.61010 $1,058,376 $912,312 $1,042,549 $1,195,263 14.6%
JOB TRAINING PROGRAM 510.40.4210.61072 $0 $12,341 $40,000 $40,000 0%
OVERTIME PAY 510.40.4210.61110 $28,508 $29,212 $28,000 $45,000 60.7%
TERMINATION PAYOUTS 510.40.4210.61415 $15,674 $48,831 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4210.61420 $985 $1,005 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4210.61430 $3,349 $3,381 N/A
HEALTH INSURANCE 510.40.4210.61510 $174,590 $174,863 $228,062 $255,567 12.1%
VISION INSURANCE 510.40.4210.61513 $38 $38 $35 N/A
LIFE INSURANCE 510.40.4210.61615 $833 $764 $723 $498 -31.1%
SHOE ALLOWANCE 510.40.4210.61630 $3,310 $3,010 $3,010 $2,410 -19.9%
IMRF 510.40.4210.61710 $91,274 $47,322 $34,508 $34,782 0.8%
SOCIAL SECURITY 510.40.4210.61725 $66,764 $62,357 $64,825 $74,257 14.5%
MEDICARE 510.40.4210.61730 $15,614 $14,583 $15,161 $17,367 14.6%
STUDIES 510.40.4210.62180 $0 $50,000 N/A
IMPROVEMENT MAINT SERVICE 510.40.4210.62230 $5,649 $2,155 $11,000 $11,000 0%
OTHER EQMT MAINTENANCE 510.40.4210.62245 $41,542 $13,576 $139,300 $198,000 42.1%
TRAINING & TRAVEL 510.40.4210.62295 $0 $48 N/A
MEMBERSHIP DUES 510.40.4210.62360 $0 $15 $120 $120 0%
ELECTRICITY 510.40.4210.64005 $1,038,666 $812,042 $940,200 $940,200 0%
NATURAL GAS 510.40.4210.64015 $50,736 $75,247 $100,000 $80,000 -20%
TELECOMMUNICATIONS 510.40.4210.64505 $0 $5,000 N/A
TELECOMMUNICATIONS -
WIRELESS 510.40.4210.64540 $1,363 $1,806 N/A
CLOTHING 510.40.4210.65020 $0 $1,639 $800 $800 0%
PETROLEUM PRODUCTS 510.40.4210.65035 $6,433 -$2,116 $12,800 $25,000 95.3%
JANITORIAL SUPPLIES 510.40.4210.65040 $33 $782 $3,000 $3,000 0%
BLDG MAINTENANCE MATERIAL 510.40.4210.65050 $1,673 -$5,900 $2,600 $2,600 0%
OFFICE/OTHER EQT MTN MATL 510.40.4210.65070 $79,238 $39,232 $104,000 $104,000 0%
MINOR EQUIPMENT & TOOLS 510.40.4210.65085 $46,263 $94,519 $160,000 $160,000 0%
SAFETY EQUIPMENT 510.40.4210.65090 $9,124 $6,675 $6,000 $6,000 0%
WORKERS COMP TTD PYMTS
(NON SWORN)510.40.4210.66049 $19,484 $14,968 N/A
Total Pumping:$2,759,516 $2,364,710 $2,991,693 $3,195,864 6.8%
Filtration
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 398
REGULAR PAY 510.40.4220.61010 $1,117,066 $930,401 $1,198,556 $1,539,273 28.4%
JOB TRAINING PROGRAM 510.40.4220.61072 $30,952 $23,042 $40,000 $40,000 0%
OVERTIME PAY 510.40.4220.61110 $36,600 $51,316 $25,000 $40,000 60%
TERMINATION PAYOUTS 510.40.4220.61415 $26,879 $11,569 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4220.61420 $0 $1,927 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4220.61430 $13,474 $9,564 N/A
HEALTH INSURANCE 510.40.4220.61510 $226,528 $189,759 $238,599 $301,041 26.2%
VISION INSURANCE 510.40.4220.61513 $168 $215 $275 $523 90.2%
LIFE INSURANCE 510.40.4220.61615 $816 $719 $740 $593 -19.8%
SHOE ALLOWANCE 510.40.4220.61630 $3,910 $3,155 $3,155 $3,755 19%
IMRF 510.40.4220.61710 $105,289 $51,131 $39,673 $44,794 12.9%
SOCIAL SECURITY 510.40.4220.61725 $76,651 $65,774 $74,507 $95,668 28.4%
MEDICARE 510.40.4220.61730 $17,926 $15,383 $17,425 $22,375 28.4%
OTHER EQMT MAINTENANCE 510.40.4220.62245 $4,930 $4,262 $6,100 $6,100 0%
LEAD SERVICE ABATEMENT 510.40.4220.62410 $30 N/A
MWRD FEES 510.40.4220.62420 $207,565 $201,281 $352,000 $252,000 -28.4%
OUTSIDE LABARATORY COSTS 510.40.4220.62465 $16,717 $23,627 $32,500 $32,500 0%
TELECOMMUNICATIONS -
WIRELESS 510.40.4220.64540 $2,039 $3,969 N/A
AGRI/BOTANICAL SUPPLIES 510.40.4220.65005 -$253 $160 $970 $970 0%
BOOKS, PUBLICATIONS, MAPS 510.40.4220.65010 $784 N/A
CHEMICALS/ SALT 510.40.4220.65015 $357,563 $513,249 $826,718 $600,000 -27.4%
CLOTHING 510.40.4220.65020 $1,883 $439 $770 $770 0%
PHOSPHATE CHEMICALS 510.40.4220.65030 $134,357 $188,780 $379,080 $220,000 -42%
PETROLEUM PRODUCTS 510.40.4220.65035 -$953 $1,778 $2,500 $2,500 0%
JANITORIAL SUPPLIES 510.40.4220.65040 $1,166 $3,532 $2,200 $2,200 0%
BLDG MAINTENANCE MATERIAL 510.40.4220.65050 $1,705 $3,255 $2,600 $2,600 0%
OFFICE/OTHER EQT MTN MATL 510.40.4220.65070 $90,264 $88,153 $94,500 $94,500 0%
MEDICAL & LAB SUPPLIES 510.40.4220.65075 $18,181 $19,487 $21,000 $21,000 0%
MINOR EQUIPMENT & TOOLS 510.40.4220.65085 $6,958 $33,980 $90,000 $115,000 27.8%
SAFETY EQUIPMENT 510.40.4220.65090 $9,841 $24,179 $15,500 $15,500 0%
FITNESS INCENTIVE 510.40.4220.65141 $300 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)510.40.4220.66049 $0 $11,289 N/A
Total Filtration:$2,509,038 $2,475,675 $3,464,368 $3,453,662 -0.3%
Water Other Operations
STUDIES 510.40.4225.62180 $25,877 $191 $152,000 $52,000 -65.8%
CONSULTING SERVICES 510.40.4225.62185 $91,720 $215,715 $130,000 $100,000 -23.1%
LIEN FILING FEE 510.40.4225.62273 $0 $0 $1,500 $1,500 0%
POSTAGE 510.40.4225.62315 $15,000 $13,750 $25,000 $25,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 399
IT COMPUTER SOFTWARE 510.40.4225.62340 $270,594 $175,338 $254,000 $319,000 25.6%
LEAD SERVICE ABATEMENT 510.40.4225.62410 $96,091 $79,207 $125,000 $125,000 0%
MWRD FEES 510.40.4225.62420 $7,926 $8,347 $8,200 $8,200 0%
WTR/SWR BILL PRINT AND MAIL
CO 510.40.4225.62455 $5,860 $7,337 $25,000 $25,000 0%
BANK SERVICE CHARGES 510.40.4225.62705 $142,654 $107,949 $140,000 $140,000 0%
TELECOMMUNICATIONS -
WIRELESS 510.40.4225.64540 $1,873 $1,452 N/A
BOOKS, PUBLICATIONS, MAPS 510.40.4225.65010 $444 $0 $10,000 $5,000 -50%
MERCHANDISE FOR RESALE 510.40.4225.65080 $20,073 $37,582 $30,000 $30,000 0%
AMORTIZATION EXPENSE 510.40.4225.68020 $70,863 $70,863 N/A
PUBLIC EDUCATION 510.40.4225.62696 $628 $0 $10,000 $5,000 -50%
MISCELLANEOUS 510.40.4225.62770 $7,952 N/A
UNREALIZED LOSS ON
INVESTMENTS 510.40.4225.68015 $0 $221,148 N/A
DEPRECIATION EXPENSE 510.40.4225.68010 $3,342,779 N/A
CONTINGENCIES 510.40.4225.68205 $29 $487 $1,000 $1,000 0%
Total Water Other Operations:$757,584 $4,282,144 $911,700 $836,700 -8.2%
Water Capital Outlay
IT COMPUTER HARDWARE 510.40.4230.65555 $3,995 $3,303 $31,000 $16,000 -48.4%
WATER GENERAL PLANT 510.40.4230.65702 $63,181 $33,865 $470,000 $275,000 -41.5%
AUTOMOTIVE EQUIPMENT 510.40.4230.65550 $21,950 $27,749 $388,400 $850,500 119%
Total Water Capital Outlay:$89,126 $64,917 $889,400 $1,141,500 28.3%
Capital Planning & Engineering
MEMBERSHIP DUES 510.40.4400.62360 $900 $925 N/A
Total Capital Planning &
Engineering:$900 $925 N/A
Water And Sewer Capital
REGULAR PAY 510.40.4440.61010 $201,617 $180,234 $302,086 $243,190 -19.5%
OVERTIME PAY 510.40.4440.61110 $3,195 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4440.61420 $1,165 $1,200 N/A
HEALTH INSURANCE 510.40.4440.61510 $44,970 $43,028 $62,305 $50,301 -19.3%
LIFE INSURANCE 510.40.4440.61615 $128 $135 $123 $98 -20.5%
SHOE ALLOWANCE 510.40.4440.61630 $600 $600 $600 $600 0%
IMRF 510.40.4440.61710 $17,526 $9,684 $9,999 $7,077 -29.2%
SOCIAL SECURITY 510.40.4440.61725 $12,665 $12,260 $18,767 $15,115 -19.5%
MEDICARE 510.40.4440.61730 $2,962 $2,867 $4,389 $3,535 -19.5%
Total Water And Sewer Capital:$281,633 $253,203 $398,269 $319,916 -19.7%
Street Maintenance
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 400
REGULAR PAY 510.40.4510.61010 $0 $0 $197,179 N/A
JOB TRAINING AND INTERNSHIPS 510.40.4510.61070 $0 $50,000 N/A
HEALTH INSURANCE 510.40.4510.61510 $0 $0 $56,481 N/A
VISION INSURANCE 510.40.4510.61513 $0 $38 N/A
SHOE ALLOWANCE 510.40.4510.61630 $0 $300 N/A
IMRF 510.40.4510.61710 $0 $0 $5,738 N/A
SOCIAL SECURITY 510.40.4510.61725 $0 $0 $12,244 N/A
MEDICARE 510.40.4510.61730 $0 $0 $2,864 N/A
Total Street Maintenance:$0 $0 $324,844 N/A
Distribution Maintenance
REGULAR PAY 510.40.4540.61010 $722,720 $672,775 $998,097 $1,161,065 16.3%
JOB TRAINING PROGRAM 510.40.4540.61072 $0 $14,026 $200,000 $150,000 -25%
OVERTIME PAY 510.40.4540.61110 $56,472 $94,970 $80,000 $160,000 100%
TERMINATION PAYOUTS 510.40.4540.61415 $13,323 $4,072 N/A
ANNUAL SICK LEAVE PAYOUT 510.40.4540.61420 $916 $1,862 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)510.40.4540.61430 $0 $5,977 N/A
HEALTH INSURANCE 510.40.4540.61510 $140,588 $122,083 $189,454 $235,273 24.2%
VISION INSURANCE 510.40.4540.61513 $433 $435 $408 $445 9.1%
LIFE INSURANCE 510.40.4540.61615 $484 $492 $465 $365 -21.5%
SHOE ALLOWANCE 510.40.4540.61630 $2,555 $2,400 $2,400 $2,555 6.5%
IMRF 510.40.4540.61710 $65,519 $38,267 $33,038 $33,788 2.3%
SOCIAL SECURITY 510.40.4540.61725 $47,700 $50,462 $62,031 $72,109 16.2%
MEDICARE 510.40.4540.61730 $11,156 $11,802 $14,507 $16,873 16.3%
SEASONAL EMPLOYEES 510.40.4540.61060 $0 $448 N/A
STUDIES 510.40.4540.62180 $0 $0 $30,000 $30,000 0%
PRINTING 510.40.4540.62210 $0 $0 $1,800 $1,000 -44.4%
BLDG MAINTENANCE SERVICES 510.40.4540.62225 $0 $0 $1,000 $1,000 0%
IMPROVEMENT MAINT SERVICE 510.40.4540.62230 $69 $347 $40,000 $40,000 0%
OTHER EQMT MAINTENANCE 510.40.4540.62245 $870 $242 $2,000 $2,000 0%
POSTAGE CHARGEBACKS 510.40.4540.62275 $0 $0 $3,400 $3,400 0%
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 510.40.4540.62415 $32,220 $22,391 $45,000 $45,000 0%
TELECOMMUNICATIONS -
WIRELESS 510.40.4540.64540 $6,033 $5,297 N/A
CLOTHING 510.40.4540.65020 -$786 $538 $1,300 $1,800 38.5%
BLDG MAINTENANCE MATERIAL 510.40.4540.65050 $0 $0 $500 $2,000 300%
MATERIALS - STREETS DIVISION 510.40.4540.65051 $26,292 $35,000 $35,000 $45,000 28.6%
MATER. TO MAINT. IMP.510.40.4540.65055 $151,252 $126,476 $280,000 $280,000 0%
OFFICE/OTHER EQT MTN MATL 510.40.4540.65070 $672 $3,977 $5,500 $5,500 0%
MERCHANDISE FOR RESALE 510.40.4540.65080 $1,698 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 401
MINOR EQUIPMENT & TOOLS 510.40.4540.65085 $16,382 $35,974 $83,500 $83,500 0%
SAFETY EQUIPMENT 510.40.4540.65090 $5,389 $5,562 $6,000 $6,000 0%
FITNESS INCENTIVE 510.40.4540.65141 $900 N/A
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4540.62305 $165,000 $165,000 $165,000 $214,500 30%
Total Distribution Maintenance:$1,465,260 $1,423,472 $2,280,400 $2,593,173 13.7%
Water Fund Dep, Imp, Ext
ENGINEERING SERVICES 510.40.7330.62145 $1,300,000 N/A
ADVERTISING 510.40.7330.62205 $5,000 N/A
PHASE I ENGINEERING 510.40.7330.65671 $40,000 N/A
PHASE III ENGINEERING 510.40.7330.65673 $200,000 N/A
OTHER IMPROVEMENTS 510.40.7330.65515 $3,376,000 N/A
Total Water Fund Dep, Imp, Ext:$0 $0 $0 $4,921,000 N/A
Total Public Works Agency:$9,502,272 $24,265,228 $13,321,737 $76,936,659 477.5%
Utilities
2018B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5602.68305 $0 $0 $54,094 $225,146 316.2%
DEBT SERVICE- INTEREST 510.71.5602.68315 $200,234 $200,234 $197,602 $194,898 -1.4%
Total 2018B Bonds:$200,234 $200,234 $251,696 $420,044 66.9%
2019B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5606.68305 $0 $0 $103,129 $107,712 4.4%
DEBT SERVICE- INTEREST 510.71.5606.68315 $141,702 $137,448 $132,578 $127,421 -3.9%
Total 2019B Bonds:$141,702 $137,448 $235,707 $235,133 -0.2%
2020A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5607.68305 $0 $0 $130,000 $115,000 -11.5%
DEBT SERVICE- INTEREST 510.71.5607.68315 $145,587 $186,239 $144,200 $144,200 0%
Total 2020A Bonds:$145,587 $186,239 $274,200 $259,200 -5.5%
2020B Bonds
DEBT SERVICE- PRINCIPAL 510.71.5608.68305 $0 $0 $167,913 $173,388 3.3%
DEBT SERVICE- INTEREST 510.71.5608.68315 $221,691 $77,694 $72,002 $66,544 -7.6%
Total 2020B Bonds:$221,691 $77,694 $239,915 $239,932 0%
2021 Bonds
BOND ISSUANCE COSTS 510.71.5609.62716 $34,180 N/A
DEBT SERVICE- PRINCIPAL 510.71.5609.68305 $0 $0 $311,600 $321,850 3.3%
DEBT SERVICE- INTEREST 510.71.5609.68315 $7,922 $55,905 $77,326 $67,978 -12.1%
Total 2021 Bonds:$42,101 $55,905 $388,926 $389,828 0.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 402
2023 Bonds
DEBT SERVICE- INTEREST 510.71.5611.68315 $0 $0 $100,000 $100,000 0%
Total 2023 Bonds:$0 $0 $100,000 $100,000 0%
2016A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5731.68305 $0 $0 $160,000 $170,000 6.3%
DEBT SERVICE- INTEREST 510.71.5731.68315 $93,814 $82,444 $76,244 $69,844 -8.4%
DEBT SERVICE- INTEREST 510.71.7153.68315 -$7,245 N/A
Total 2016A Bonds:$86,569 $82,444 $236,244 $239,844 1.5%
2017A Bonds
DEBT SERVICE- PRINCIPAL 510.71.5733.68305 $0 $0 $45,000 $45,000 0%
DEBT SERVICE- INTEREST 510.71.5733.68315 $29,442 $27,975 $26,175 $24,375 -6.9%
Total 2017A Bonds:$29,442 $27,975 $71,175 $69,375 -2.5%
Water General Support
IMRF 510.71.7100.61710 -$1,191,197 -$1,000,265 N/A
Total Water General Support:-$1,191,197 -$1,000,265 N/A
Filtration
REGULAR PAY 510.71.7110.61010 $0 $3,486 N/A
SHOE ALLOWANCE 510.71.7110.61630 $0 $155 N/A
SOCIAL SECURITY 510.71.7110.61725 $0 $208 N/A
MEDICARE 510.71.7110.61730 $0 $49 N/A
Total Filtration:$0 $3,898 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 $84,630 $86,327 2%
DEBT SERVICE- INTEREST 510.71.7135.68315 $26,388 $24,753 $23,297 $21,600 -7.3%
Total IEPA Loan L174820:$26,388 $24,753 $107,927 $107,927 0%
IEPA Loan L175107
DEBT SERVICE- PRINCIPAL 510.71.7136.68305 $0 $0 $75,415 $76,657 1.6%
DEBT SERVICE- INTEREST 510.71.7136.68315 $22,817 $21,613 $20,543 $19,301 -6%
Total IEPA Loan L175107:$22,817 $21,613 $95,958 $95,958 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 403
2012A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7150.68305 $161,018 N/A
DEBT SERVICE- INTEREST 510.71.7150.68315 $126,466 N/A
Total 2012A Bonds:$287,484 N/A
2013A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7151.68305 $0 $0 $95,000 $100,000 5.3%
DEBT SERVICE- INTEREST 510.71.7151.68315 $61,771 $58,471 $54,872 $51,071 -6.9%
Total 2013A Bonds:$61,771 $58,471 $149,872 $151,071 0.8%
2015 A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7152.68305 $0 $0 $245,000 $255,000 4.1%
DEBT SERVICE- INTEREST 510.71.7152.68315 $158,765 $150,331 $140,932 $131,131 -7%
Total 2015 A Bonds:$158,765 $150,331 $385,932 $386,131 0.1%
Interfund Transfers
TRANSFER TO GENERAL FUND 510.71.7160.66131 $4,049,568 $4,049,559 $4,049,559 $4,129,000 2%
TRANSFER TO INSURANCE 510.71.7160.66130 $1,539,648 $1,585,843 $1,665,135 $1,665,135 0%
Total Interfund Transfers:$5,589,216 $5,635,402 $5,714,694 $5,794,135 1.4%
Water Fund Dep, Imp, Ext
ENGINEERING SERVICES 510.71.7330.62145 $892,338 N/A
ADVERTISING 510.71.7330.62205 $2,499 N/A
ENGINEERING SERVICES 513.71.7330.62145 $122,719 $269,591 $6,700 N/A
ADVERTISING 513.71.7330.62205 $3,226 $0 $5,000 N/A
OTHER IMPROVEMENTS 510.71.7330.65515 $19,153,137 N/A
OTHER IMPROVEMENTS 513.71.7330.65515 -$21,124 $247,772 $57,780,500 N/A
TRANSFERS TO OTHER FUNDS 513.71.7330.66020 $1,110,923 -$11,935,353 N/A
Total Water Fund Dep, Imp, Ext:$21,263,719 -$11,417,990 $57,792,200 $0 -100%
2014A Bonds
DEBT SERVICE- PRINCIPAL 510.71.7509.68305 $0 $0 $125,000 $130,000 4%
DEBT SERVICE- INTEREST 510.71.7509.68315 $81,083 $75,812 $69,812 $63,564 -8.9%
Total 2014A Bonds:$81,083 $75,812 $194,812 $193,564 -0.6%
IEPA Loan L175108
DEBT SERVICE- PRINCIPAL 510.71.7137.68305 $0 $0 $919,412 $936,953 1.9%
DEBT SERVICE- INTEREST 510.71.7137.68315 $346,501 $368,839 $353,205 $365,174 3.4%
Total IEPA Loan L175108:$346,501 $368,839 $1,272,617 $1,302,127 2.3%
IEPA Loan L175106
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 404
DEBT SERVICE- PRINCIPAL 510.71.7142.68305 $0 $457,242 N/A
DEBT SERVICE- INTEREST 510.71.7142.68315 $0 $111,728 N/A
Total IEPA Loan L175106:$0 $568,970 N/A
Total Utilities:$27,513,871 -$5,311,198 $67,579,380 $10,620,744 -84.3%
Total Expenditures:$37,016,143 $18,954,030 $80,901,117 $87,557,403 8.2%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 405
Sewer Fund
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
City of Evanston is projecting $10.26M of revenue in FY2024, which represents a 0.1% decrease over the prior year. Budgeted
expenditures are projected to increase by 1.4% or $154.3K to $11.41M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Accomplishments in 2023
Completed the annual sewer cured-in-place pipe rehabilitation project.
Completed the annual sewer system drainage structure and manhole lining project.
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.
Stormwater Master Plan nalized.
City of Evanston | Budget Book 2024 Page 406
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 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.
Performance Measures
Measure Type of
Measure
FY
2021
Actual
FY
2022
Actual
FY 2023
Estimate
FY 2024
Projected
Activity: Sewer Fund
Number of customer complaints about sewer service (sewer, odor
complaint, basement ooding, broken sewer, poor drainage,
street/alley ooding)
Input 280 257 570 369
Days lost from work due to illness or injury Input 60 111 45 72
Activity: Sewer Main Maintenance
Miles of Sewer Main Rehabilitation (Lining)Output 2.7 3 1 2
Miles of Sewer Main Cleaned (Hydro ush)Output 18 38 50 35
Miles of Sewer Main Televised Output 14 16 23 18
Fund Balance
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
City of Evanston | Budget Book 2024 Page 407
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 $10,373,597 $9,638,057 $10,240,424 $10,229,424 -0.1%
Other Revenue $16,811 $27,443 $1,000 $1,000 0%
Interest Income $4,547 $20,366 $25,000 $25,000 0%
Interfund Transfers $332,637 N/A
Total Revenue
Source:$10,727,592 $9,685,866 $10,266,424 $10,255,424 -0.1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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
Debt Service (31.1%)Debt Service (31.1%) Debt Service (31.1%)
Capital Outlay (25.9%)Capital Outlay (25.9%) Capital Outlay (25.9%)
Services and Supplies (15.1%)Services and Supplies (15.1%) Services and Supplies (15.1%)
Salary and Benefits (13.6%)Salary and Benefits (13.6%) Salary and Benefits (13.6%)
Interfund Transfers (11.1%)Interfund Transfers (11.1%) Interfund Transfers (11.1%)
Insurance and Other Chargebacks (3.2%)Insurance and Other Chargebacks (3.2%) Insurance and Other Chargebacks (3.2%)
Expense Objects
Salary and Bene ts $1,077,577 $961,174 $1,386,579 $1,546,276 11.5%
Services and Supplies $345,852 $507,321 $1,750,300 $1,718,600 -1.8%
Miscellaneous $0 $54,697 $1,500 $0 -100%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 408
Capital Outlay $262,046 -$40,919 $3,050,700 $2,950,000 -3.3%
Interfund Transfers $1,036,558 $871,164 $883,858 $1,271,321 43.8%
Insurance and Other
Chargebacks $332,256 $352,190 $369,800 $369,800 0%
Debt Service $2,626,816 $513,142 $3,809,232 $3,550,270 -6.8%
Total Expense Objects:$5,681,106 $3,218,769 $11,251,969 $11,406,267 1.4%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Public Works Agency
Recycling And Environmental Main
STORM WATER DETENTION REVENUE 515.40.4310.53593 $23,250 $24,000 N/A
MISCELLANEOUS REVENUE 515.40.4310.56045 $0 N/A
Total Recycling And Environmental
Main:$23,250 $24,000 $0 $0 0%
Sewer Maintenance
STORM WATER DETENTION REVENUE 515.40.4530.53593 $0 $0 $22,200 $22,200 0%
SEWER SERVICE CHARGE 515.40.4530.53595 $10,281,974 $9,531,758 $9,832,830 $9,832,830 0%
TAX EXEMPT PROPERTIES-
REASONABLE CHARGE-SEWER 515.40.4530.53596 $0 $0 $274,394 $274,394 0%
SEWER SERV CHARGE-PENALTY 515.40.4530.53600 $68,373 $82,298 $111,000 $100,000 -9.9%
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
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 515.40.4530.56585 -$10,632 N/A
INVESTMENT INCOME 515.40.4530.56501 $4,547 $20,366 $25,000 $25,000 0%
Total Sewer Maintenance:$10,357,022 $9,647,182 $10,266,424 $10,255,424 -0.1%
Sewer Improvements
FROM WEST EVANSTON TIF 515.40.4535.57007 $332,637 N/A
Total Sewer Improvements:$332,637 N/A
Total Public Works Agency:$10,712,909 $9,671,182 $10,266,424 $10,255,424 -0.1%
Utilities
2018C Bonds
BOND PREMIUM 515.71.5603.56061 $14,683 $14,683 N/A
Total 2018C Bonds:$14,683 $14,683 N/A
Total Utilities:$14,683 $14,683 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 409
Total Revenue:$10,727,592 $9,685,866 $10,266,424 $10,255,424 -0.1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Public Works Agency
Sewer Maintenance
ESTIMATED WAGES/BENEFITS 515.40.4530.61001 $0 $56,511 N/A
REGULAR PAY 515.40.4530.61010 $964,333 $906,729 $974,550 $1,130,186 16%
JOB TRAINING PROGRAM 515.40.4530.61072 $2,160 $0 $40,000 $40,000 0%
OVERTIME PAY 515.40.4530.61110 $22,674 $37,808 $30,000 $30,000 0%
TERMINATION PAYOUTS 515.40.4530.61415 $15,186 $1,094 N/A
ANNUAL SICK LEAVE PAYOUT 515.40.4530.61420 $916 $3,855 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)515.40.4530.61430 $5,395 $0 N/A
HEALTH INSURANCE 515.40.4530.61510 $171,591 $162,966 $174,739 $222,920 27.6%
VISION INSURANCE 515.40.4530.61513 $182 $342 $357 $352 -1.4%
LIFE INSURANCE 515.40.4530.61615 $676 $666 $621 $476 -23.3%
SHOE ALLOWANCE 515.40.4530.61630 $3,080 $3,075 $2,775 $2,780 0.2%
IMRF 515.40.4530.61710 $84,023 $45,014 $32,259 $32,889 2%
SOCIAL SECURITY 515.40.4530.61725 $62,109 $58,221 $60,595 $70,244 15.9%
MEDICARE 515.40.4530.61730 $14,525 $13,616 $14,172 $16,428 15.9%
SEASONAL EMPLOYEES 515.40.4530.61060 $0 $0 $5,200 $5,200 0%
IMPROVEMENT MAINT SERVICE 515.40.4530.62230 $0 $0 $10,000 $10,000 0%
OTHER EQMT MAINTENANCE 515.40.4530.62245 $1,507 $11,216 $5,350 $10,000 86.9%
TRAINING & TRAVEL 515.40.4530.62295 $350 $0 $2,500 $2,500 0%
POSTAGE 515.40.4530.62315 $15,000 $13,750 $25,000 $25,000 0%
IT COMPUTER SOFTWARE 515.40.4530.62340 $7,130 $4,423 $7,000 $7,000 0%
MEMBERSHIP DUES 515.40.4530.62360 $2,475 $370 $350 $500 42.9%
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 515.40.4530.62415 $40,000 $41,413 $45,000 $50,000 11.1%
WTR/SWR BILL PRINT AND MAIL
CO 515.40.4530.62455 $5,860 $7,000 $7,000 $7,000 0%
SEWER MAINTENANCE
CONTRACTS 515.40.4530.62461 $46,911 $117,125 $550,000 $550,000 0%
BANK SERVICE CHARGES 515.40.4530.62705 $1,838 $4,913 $15,000 $15,000 0%
TELECOMMUNICATIONS -
WIRELESS 515.40.4530.64540 $4,548 $1,883 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 410
CHEMICALS/ SALT 515.40.4530.65015 $4,854 $2,084 $3,200 $3,200 0%
CLOTHING 515.40.4530.65020 $1,093 $587 $1,000 $1,000 0%
JANITORIAL SUPPLIES 515.40.4530.65040 $0 $0 $400 $400 0%
MATERIALS - STREETS DIVISION 515.40.4530.65051 $17,822 $17,024 $18,000 $28,000 55.6%
MATER. TO MAINT. IMP.515.40.4530.65055 $37,038 $4,190 $53,000 $53,000 0%
OFFICE/OTHER EQT MTN MATL 515.40.4530.65070 $7,717 $6,796 $7,000 $7,000 0%
MERCHANDISE FOR RESALE 515.40.4530.65080 $0 $0 $1,000 $1,000 0%
MINOR EQUIPMENT & TOOLS 515.40.4530.65085 $1,612 $3,252 $3,300 $3,300 0%
SAFETY EQUIPMENT 515.40.4530.65090 $3,218 $7,833 $8,000 $8,000 0%
UNREALIZED LOSS ON
INVESTMENTS 515.40.4530.68015 $0 $54,697 N/A
AUTOMOTIVE EQUIPMENT 515.40.4530.65550 $13,489 $0 $445,700 $830,000 86.2%
RENTAL OF AUTO-FLEET
MAINTENANCE 515.40.4530.62305 $260,004 $260,000 $260,000 $338,000 30%
Total Sewer Maintenance:$1,819,316 $1,791,943 $2,859,579 $3,501,376 22.4%
Sewer Other Operations
STUDIES 515.40.4531.62180 $264,389 $172,934 $125,000 $125,000 0%
OTHER EQMT MAINTENANCE 515.40.4531.62245 $0 $25,000 N/A
IT COMPUTER SOFTWARE 515.40.4531.62340 $0 $0 $21,500 N/A
MEMBERSHIP DUES 515.40.4531.62360 $0 $1,921 $5,000 $5,000 0%
NPDES FEES - SEWER 515.40.4531.62421 $21,000 $21,010 $21,000 $21,000 0%
SEWER MAINTENANCE
CONTRACTS 515.40.4531.62461 $18,470 $19,180 $25,000 $25,000 0%
MATER. TO MAINT. IMP.515.40.4531.65055 $0 $5,000 N/A
PUBLIC EDUCATION 515.40.4531.62696 $0 $1,500 N/A
Total Sewer Other Operations:$303,860 $215,045 $229,000 $176,000 -23.1%
Sewer Interfund Transfers
TRANSFER TO DEBT SERVICE 515.40.4532.66026 $265,212 $274,394 $283,858 $293,321 3.3%
TRANSFER TO GENERAL FUND 515.40.4532.66131 $330,168 $336,770 $340,000 $640,000 88.2%
TRANSFER TO INSURANCE 515.40.4532.66130 $332,256 $352,190 $369,800 $369,800 0%
Total Sewer Interfund Transfers:$927,636 $963,354 $993,658 $1,303,121 31.1%
Sewer Capital
IT COMPUTER HARDWARE 515.40.4533.65555 $0 $45 $5,500 $5,500 0%
FURNITURE & FIXTURES 515.40.4533.65625 $76,776 $0 $50,000 $50,000 0%
Total Sewer Capital:$76,776 $45 $55,500 $55,500 0%
Sewer Improvements
SEWER MAINTENANCE
CONTRACTS 515.40.4535.62461 -$156,980 $48,371 $750,000 $750,000 0%
OTHER IMPROVEMENTS 515.40.4535.65515 $171,782 -$40,919 $2,555,000 $2,070,000 -19%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 411
TRANSFERS TO OTHER FUNDS 515.40.4535.66020 $181,174 N/A
Total Sewer Improvements:$195,976 $7,452 $3,305,000 $2,820,000 -14.7%
Total Public Works Agency:$3,323,563 $2,977,840 $7,442,737 $7,855,997 5.6%
Utilities
2018C Bonds
DEBT SERVICE- PRINCIPAL 515.71.5603.68305 $0 $0 $126,085 $132,009 4.7%
DEBT SERVICE- INTEREST 515.71.5603.68315 $52,600 $43,155 $38,020 $31,716 -16.6%
Total 2018C Bonds:$52,600 $43,155 $164,105 $163,725 -0.2%
2019B Bonds
DEBT SERVICE- PRINCIPAL 515.71.5606.68305 $0 $0 $35,197 $36,762 4.4%
DEBT SERVICE- INTEREST 515.71.5606.68315 $48,362 $46,910 $45,248 $43,488 -3.9%
Total 2019B Bonds:$48,362 $46,910 $80,445 $80,250 -0.2%
2020A Bonds
DEBT SERVICE- PRINCIPAL 515.71.5607.68305 $0 $0 $40,000 $45,000 12.5%
DEBT SERVICE- INTEREST 515.71.5607.68315 $38,679 $45,862 $36,150 $34,150 -5.5%
Total 2020A Bonds:$38,679 $45,862 $76,150 $79,150 3.9%
2020B Bonds
DEBT SERVICE- PRINCIPAL 515.71.5608.68305 $0 $0 $34,689 $35,820 3.3%
DEBT SERVICE- INTEREST 515.71.5608.68315 $13,372 $7,962 $14,874 $13,748 -7.6%
Total 2020B Bonds:$13,372 $7,962 $49,563 $49,568 0%
Sewer Maintenance
OPEB EXPENSES 515.71.7400.61447 $8,211 -$15,831 N/A
IMRF 515.71.7400.61710 -$277,485 -$256,381 N/A
Total Sewer Maintenance:-$269,274 -$272,212 N/A
IEPA (L 174775)
DEBT SERVICE- PRINCIPAL 515.71.7477.68305 $0 $0 $63,887 $65,126 1.9%
DEBT SERVICE- INTEREST 515.71.7477.68315 $18,430 $17,386 $16,170 $14,931 -7.7%
Total IEPA (L 174775):$18,430 $17,386 $80,057 $80,057 0%
IEPA (L 17-5240)
DEBT SERVICE- PRINCIPAL 515.71.7478.68305 $0 $0 $10,719 $10,934 2%
DEBT SERVICE- INTEREST 515.71.7478.68315 $3,317 $3,109 $2,951 $2,736 -7.3%
Total IEPA (L 17-5240):$3,317 $3,109 $13,670 $13,670 0%
IEPA (L17-5242)
DEBT SERVICE- PRINCIPAL 515.71.7479.68305 $0 $0 $30,455 $31,024 1.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 412
DEBT SERVICE- INTEREST 515.71.7479.68315 $9,324 $8,770 $8,467 $7,898 -6.7%
Total IEPA (L17-5242):$9,324 $8,770 $38,922 $38,922 0%
IEPA Loan L175387
DEBT SERVICE- PRINCIPAL 515.71.7481.68305 $0 $0 $16,520 $16,812 1.8%
DEBT SERVICE- INTEREST 515.71.7481.68315 $5,618 $5,335 $5,060 $4,768 -5.8%
Total IEPA Loan L175387:$5,618 $5,335 $21,580 $21,580 0%
IEPA 174430 Ds
DEBT SERVICE- PRINCIPAL 515.71.7598.68305 $0 $0 $142,708 $146,002 2.3%
DEBT SERVICE- INTEREST 515.71.7598.68315 $45,256 $42,091 $39,672 $36,378 -8.3%
Total IEPA 174430 Ds:$45,256 $42,091 $182,380 $182,380 0%
IEPA Ph 6A Ds (L170891)
DEBT SERVICE- PRINCIPAL 515.71.7600.68305 $1,042,138 N/A
DEBT SERVICE- INTEREST 515.71.7600.68315 $3,871 N/A
Total IEPA Ph 6A Ds (L170891):$1,046,009 N/A
IEPA 8A Ds (L170893)
DEBT SERVICE- PRINCIPAL 515.71.7605.68305 $762,924 N/A
DEBT SERVICE- INTEREST 515.71.7605.68315 $9,590 N/A
Total IEPA 8A Ds (L170893):$772,514 N/A
IEPA 7H Ds (L171192)
DEBT SERVICE- PRINCIPAL 515.71.7610.68305 $207,509 N/A
DEBT SERVICE- INTEREST 515.71.7610.68315 $3,047 N/A
Total IEPA 7H Ds (L171192):$210,556 N/A
Iepa 10B Ds (L171452)
DEBT SERVICE- PRINCIPAL 515.71.7616.68305 $0 $0 $402,303 $412,423 2.5%
DEBT SERVICE- INTEREST 515.71.7616.68315 $55,587 $45,877 $39,275 $29,155 -25.8%
Total Iepa 10B Ds (L171452):$55,587 $45,877 $441,578 $441,578 0%
IEPA S82B-1 Ds(L172471)
DEBT SERVICE- PRINCIPAL 515.71.7617.68305 $0 $0 $640,612 $656,728 2.5%
DEBT SERVICE- INTEREST 515.71.7617.68315 $107,473 $92,043 $80,229 $64,114 -20.1%
Total IEPA S82B-1 Ds(L172471):$107,473 $92,043 $720,841 $720,842 0%
IEPA S82B-2 Ds (L172736)
DEBT SERVICE- PRINCIPAL 515.71.7618.68305 $0 $0 $384,468 $394,140 2.5%
DEBT SERVICE- INTEREST 515.71.7618.68315 $71,052 $61,820 $53,558 $43,886 -18.1%
Total IEPA S82B-2 Ds (L172736):$71,052 $61,820 $438,026 $438,026 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 413
IEPA 6C Ds (L171129)
DEBT SERVICE- PRINCIPAL 515.71.7620.68305 $0 $0 $323,073 N/A
DEBT SERVICE- INTEREST 515.71.7620.68315 $19,803 $11,461 $6,496 N/A
Total IEPA 6C Ds (L171129):$19,803 $11,461 $329,569 N/A
IEPA Ph 8B Ds (L171193)
DEBT SERVICE- PRINCIPAL 515.71.7621.68305 $0 $0 $245,827 $252,186 2.6%
DEBT SERVICE- INTEREST 515.71.7621.68315 $21,218 $15,118 $11,230 $4,871 -56.6%
Total IEPA Ph 8B Ds (L171193):$21,218 $15,118 $257,057 $257,057 0%
IEPA Ph 9A Ds (L170894)
DEBT SERVICE- PRINCIPAL 515.71.7622.68305 $0 $0 $316,915 $325,112 2.6%
DEBT SERVICE- INTEREST 515.71.7622.68315 $29,289 $21,475 $14,477 $6,280 -56.6%
Total IEPA Ph 9A Ds (L170894):$29,289 $21,475 $331,392 $331,392 0%
Iepa Ph 10A Ds (L170895)
DEBT SERVICE- PRINCIPAL 515.71.7623.68305 $0 $0 $551,305 $565,564 2.6%
DEBT SERVICE- INTEREST 515.71.7623.68315 $58,359 $44,766 $32,592 $18,332 -43.8%
Total Iepa Ph 10A Ds (L170895):$58,359 $44,766 $583,897 $583,896 0%
IEPA Loan L175241
DEBT SERVICE- PRINCIPAL 515.71.7141.68305 $0 $55,399 N/A
DEBT SERVICE- INTEREST 515.71.7141.68315 $0 $12,778 N/A
Total IEPA Loan L175241:$0 $68,177 N/A
Total Utilities:$2,357,542 $240,929 $3,809,232 $3,550,270 -6.8%
Total Expenditures:$5,681,106 $3,218,769 $11,251,969 $11,406,267 1.4%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 414
Solid Waste
Fund
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
City of Evanston is projecting $6.75M of revenue in FY2024, which represents a 3.7% increase over the prior year. Budgeted
expenditures are projected to increase by 12.8% or $825.26K to $7.27M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
$10M
City of Evanston | Budget Book 2024 Page 415
Accomplishments in 2023
Staff partnered with Commercial Franchise Hauler, Glass Packaging Institute, and Glass Recycler to set up a
commercial glass recycling program for bars and restaurants in Evanston.
Established a permanent free food scraps drop-off location for residents at Robert Crown
Implemented Recycling Operation adjustment and digitizing routes with Rubicon Software
Conducted a 250-house recycling cart tagging pilot in Wards 3, 5, and 7 utilizing Rubicon software
Collected 19.62 tons of electronics and 13.95 tons of paper from at least 996 residents at the 2023 Recycling Event.
Completed Consumer Recycling Education and Outreach (REO) Grant Program application for a funding request of
$742,500. Grant offered by Environmental Protection Agency (EPA), application is still pending approval
Upcoming Initiatives
Created templated RFP documents in preparation for the next round of franchise waste service bids in FY2025
Conduct outreach with businesses on potential requirements for recycling services in Commercial Franchise
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
Fund Balance
The fund has held a negative balance for many years, and is expected to maintain a positive fund balance in 2024. In FY
2022, the City Council approved a one-time transfer of excess General Fund reserves to the Solid Waste Fund in order to
keep the property tax levy at. Sign icant increases to salaries and bene ts will require a draw on the fund balance, but the
budget does include 7.5% rate increases to offset these increases.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-1500000
$-1000000
$-500000
$0
$500K
$1M
$1.5M
City of Evanston | Budget Book 2024 Page 416
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. Solid Waste rates were increased 1.8% on January 1, 2023.
Projected 2024 Revenues by Source
Charges for Services (72.6%)Charges for Services (72.6%) Charges for Services (72.6%)
Property Taxes (19.7%)Property Taxes (19.7%) Property Taxes (19.7%)
Licenses, Permits and Fees (5.6%)Licenses, Permits and Fees (5.6%) Licenses, Permits and Fees (5.6%)
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 $1,332,500 0%
Licenses, Permits and
Fees $293,125 $372,472 $389,000 $375,000 -3.6%
Charges for Services $4,541,846 $4,768,347 $4,669,000 $4,902,674 5%
Other Revenue $133,952 $182,922 $122,000 $38,000 -68.9%
Interest Income $20 $3,000 N/A
Interfund Transfers $0 $1,000,000 $100,000 N/A
Total Revenue Source:$6,301,423 $7,656,261 $6,512,500 $6,751,174 3.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 417
Expenditures by Expense Type
The Solid Waste Fund supports 15.5 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
Services and Supplies (56.1%)Services and Supplies (56.1%) Services and Supplies (56.1%)
Salary and Benefits (26%)Salary and Benefits (26%) Salary and Benefits (26%)
Capital Outlay (11.7%)Capital Outlay (11.7%) Capital Outlay (11.7%)
Interfund Transfers (5.8%)Interfund Transfers (5.8%) Interfund Transfers (5.8%)
Miscellaneous (0.4%)Miscellaneous (0.4%) Miscellaneous (0.4%)
Expense Objects
Salary and Bene ts $1,593,692 $1,279,821 $1,651,410 $1,893,717 14.7%
Services and
Supplies $3,636,764 $3,658,919 $3,935,115 $4,081,466 3.7%
Miscellaneous $8,506 $11,387 $15,000 $30,000 100%
Capital Outlay $168,062 $132,683 $525,000 $850,000 61.9%
Interfund Transfers $302,004 $758,470 $322,000 $418,600 30%
Depreciation
Expense $69,847 $98,226 N/A
Total Expense Objects:$5,778,875 $5,939,506 $6,448,525 $7,273,783 12.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 418
Line Item Detail - Revenue
Revenue
Public Works
YARD WASTE FEE 520.26.7695.56156 $3,331 $4,846 N/A
Total Public Works:$3,331 $4,846 N/A
Public Works Agency
Recycling And
Environmental Main
PROPERTY TAXES 520.40.4310.51015 $1,332,500 $1,332,500 $1,332,500 $1,332,500 0%
SOLID WASTE FRANCHISE
FEES 520.40.4310.52186 $196,493 $271,682 $264,000 $300,000 13.6%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $96,632 $100,790 $125,000 $75,000 -40%
RESIDENTIAL REFUSE 520.40.4310.53605 $3,641,213 $3,397,523 $3,495,000 $3,676,466 5.2%
RESIDENTIAL REFUSE--
PENALTY 520.40.4310.53610 $46,051 $60,482 $45,000 $45,000 0%
APARTMENT REFUSE FEES 520.40.4310.53620 $114,390 $232,031 $190,000 $207,400 9.2%
CONDOMINIUM REFUSE
FEES 520.40.4310.53621 $414,735 $755,732 $639,000 $673,808 5.4%
YARD WASTE FEE 520.40.4310.56156 $322,126 $317,731 $300,000 $300,000 0%
WASTE TRANSFER
STATION REVENUE 520.40.4310.53196 $126,847 $52,052 $100,000 N/A
INCENTIVES PROGRAM 520.40.4310.53602 $4,345 $126,508 $4,000 N/A
SALE OF SURPLUS
PROPERTY 520.40.4310.56065 $0 $20,000 N/A
TRASH CART SALES 520.40.4310.56155 $2,760 $4,362 $18,000 $18,000 0%
INVESTMENT INCOME 520.40.4310.56501 $20 $3,000 N/A
TRANSFER FROM
GENERAL FUND 520.40.4310.57005 $0 $1,000,000 $100,000 N/A
Total Recycling And
Environmental Main:$6,298,092 $7,651,415 $6,512,500 $6,751,174 3.7%
Total Public Works Agency:$6,298,092 $7,651,415 $6,512,500 $6,751,174 3.7%
Total Revenue:$6,301,423 $7,656,261 $6,512,500 $6,751,174 3.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Public Works Agency
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 419
Recycling And Environmental Main
ESTIMATED WAGES/BENEFITS 520.40.4310.61001 $0 $69,205 N/A
REGULAR PAY 520.40.4310.61010 $1,097,272 $934,661 $1,213,117 $1,438,707 18.6%
PERMANENT PART-TIME 520.40.4310.61050 $2,029 $344 N/A
JOB TRAINING AND INTERNSHIPS 520.40.4310.61070 $9,996 N/A
OVERTIME PAY 520.40.4310.61110 $94,685 $87,287 $65,000 $100,000 53.8%
TERMINATION PAYOUTS 520.40.4310.61415 $6,283 $7,034 N/A
ANNUAL SICK LEAVE PAYOUT 520.40.4310.61420 $858 N/A
VACATION PAYOUTS (PREVIOUSLY
OTHER PAYOUTS)520.40.4310.61430 $5,541 $17,768 N/A
HEALTH INSURANCE 520.40.4310.61510 $180,227 $159,026 $165,692 $198,478 19.8%
VISION INSURANCE 520.40.4310.61513 $577 $556 $540 $685 26.9%
LIFE INSURANCE 520.40.4310.61615 $698 $721 $712 $493 -30.7%
AUTO ALLOWANCE 520.40.4310.61625 $225 N/A
SHOE ALLOWANCE 520.40.4310.61630 $3,533 $4,214 $4,094 $3,976 -2.9%
IMRF 520.40.4310.61710 $92,432 $54,659 $40,155 $41,866 4.3%
SOCIAL SECURITY 520.40.4310.61725 $71,512 $74,468 $75,244 $88,593 17.7%
MEDICARE 520.40.4310.61730 $16,789 $17,416 $17,650 $20,919 18.5%
SEASONAL EMPLOYEES 520.40.4310.61060 $60,529 $52,348 $110,000 N/A
TRAINING & TRAVEL 520.40.4310.62295 $508 $1,801 $800 $6,000 650%
COPY MACHINE CHARGES 520.40.4310.62380 $0 $0 $1,326 $1,326 0%
CONDOMINIUM REFUSE COLL 520.40.4310.62390 $444,752 $458,976 $476,462 $493,138 3.5%
SWANCC DISPOSAL FEES 520.40.4310.62405 $710,546 $658,746 $735,000 $985,725 34.1%
RESIDENTIAL DEBRIS/REMOVAL
CONTRACTUAL COSTS 520.40.4310.62415 $1,678,396 $1,721,376 $1,791,947 $1,791,947 0%
YARD WASTE REMOVAL
CONTRACTUAL COSTS 520.40.4310.62417 $691,441 $711,291 $743,130 $743,130 0%
SERVICE AGREEMENTS/ CONTRACTS 520.40.4310.62509 $3,244 $35,168 $15,000 $44,000 193.3%
ECONOMIC DEVELOPMENT
PARTNERSHIP CONTRIBUTIONS 520.40.4310.62659 $37,500 $50,000 N/A
BANK SERVICE CHARGES 520.40.4310.62705 -$12 $1 $1,000 $200 -80%
TELECOMMUNICATIONS - WIRELESS 520.40.4310.64540 $260 $643 $5,000 N/A
CHEMICALS/ SALT 520.40.4310.65015 $0 $200 N/A
CLOTHING 520.40.4310.65020 $143 $236 $250 N/A
FOOD 520.40.4310.65025 $1,119 $765 N/A
MATER. TO MAINT. IMP.520.40.4310.65055 $2,475 $1,951 $2,000 $2,200 10%
MINOR EQUIPMENT & TOOLS 520.40.4310.65085 $2,304 $7,865 $5,000 $5,500 10%
SAFETY EQUIPMENT 520.40.4310.65090 $2,710 $7,182 $3,000 $3,300 10%
IT COMPUTER HARDWARE 520.40.4310.65555 $850 $570 N/A
FITNESS INCENTIVE 520.40.4310.65141 $300 N/A
OUTREACH 520.40.4310.67107 $8,506 $11,087 $15,000 $30,000 100%
AUTOMOTIVE EQUIPMENT 520.40.4310.65550 $32,004 $30,006 $440,000 $725,000 64.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 420
FURNITURE & FIXTURES 520.40.4310.65625 $136,058 $102,677 $85,000 $125,000 47.1%
RENTAL OF AUTO-FLEET
MAINTENANCE 520.40.4310.62305 $302,004 $302,000 $322,000 $418,600 30%
TRANSFER TO CAPITAL
IMPROVEMENT FUND 520.40.4310.66156 $0 $456,470 N/A
DEPRECIATION EXPENSE 520.40.4310.68010 $69,847 $98,226 N/A
Total Recycling And Environmental
Main:$5,767,839 $6,017,839 $6,448,525 $7,273,783 12.8%
Residential Recycling Col
OPEB EXPENSES 520.40.7690.61447 $11,036 -$78,333 N/A
Total Residential Recycling Col:$11,036 -$78,333 N/A
Total Public Works Agency:$5,778,875 $5,939,506 $6,448,525 $7,273,783 12.8%
Total Expenditures:$5,778,875 $5,939,506 $6,448,525 $7,273,783 12.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 421
Fleet
Maintenance
Fund
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
City of Evanston is projecting $4.26M of revenue in FY2024, which represents a 28.6% increase over the prior year. Budgeted
expenditures are projected to increase by 21.7% or $751.14K to $4.21M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
$5M
City of Evanston | Budget Book 2024 Page 422
Fund Balance
Expenses in the City's Fleet Fund are exceeding budget in FY 2023 and a negative fund balance is expected at the end of the
year. As this fund is supported through transfers from other funds, the City will need to correct this de cit at year-end with a
transfer from the General Fund.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
Revenues by Source
Fleet maintenance is funded solely through transfers from other City funds. These are classi ed as Charges for Services.
Projected 2024 Revenues by Source
Charges for Services (98.9%)Charges for Services (98.9%) Charges for Services (98.9%)
Other Revenue (1%)Other Revenue (1%) Other Revenue (1%)
Interest Income (0.02%)Interest Income (0.02%) Interest Income (0.02%)
City of Evanston | Budget Book 2024 Page 423
Revenue Source
Charges for
Services $3,107,436 $3,107,440 $3,244,440 $4,216,140 29.9%
Other Revenue $15,773 $24,580 $69,000 $44,000 -36.2%
Interest Income $0 $0 $1,000 $1,000 0%
Total Revenue
Source:$3,123,209 $3,132,020 $3,314,440 $4,261,140 28.6%
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense 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
Services and Supplies (61.4%)Services and Supplies (61.4%) Services and Supplies (61.4%)
Salary and Benefits (38.6%)Salary and Benefits (38.6%) Salary and Benefits (38.6%)
Expense Objects
Salary and Bene ts $1,170,209 $1,223,634 $1,417,422 $1,624,232 14.6%
Services and Supplies $1,924,918 $2,303,197 $2,044,557 $2,588,890 26.6%
Miscellaneous $900 N/A
Capital Outlay $22,859 $0 N/A
Insurance and Other
Chargebacks $18,168 $900 N/A
Total Expense Objects:$3,136,153 $3,528,631 $3,461,979 $4,213,122 21.7%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 424
Line Item Detail - Revenue
Revenue
Administrative Services
Other Revenue
FUEL REIMB - SCHOOL
DIST 65/202 600.19.7705.56062 $4,891 N/A
DAMAGE TO CITY
VEHICLES 600.19.7710.56020 $0 $25,000 N/A
FUEL REIMB - SCHOOL
DIST 65/202 600.19.7710.56062 $10,882 $24,580 $44,000 $44,000 0%
Total Other Revenue:$15,773 $24,580 $69,000 $44,000 -36.2%
Charges for Services
CHARGES TO GENERAL
FUND 600.19.7710.53750 $2,199,996 $2,200,000 $2,317,000 $3,012,100 30%
CHARGES TO PARKING
FUND 600.19.7710.53755 $159,996 $160,000 $160,000 $208,000 30%
CHARGES TO WATER
FUND 600.19.7710.53760 $180,000 $180,000 $180,000 $234,000 30%
CHARGES TO SEWER
FUND 600.19.7710.53770 $260,004 $260,000 $260,000 $338,000 30%
CHARGES TO SOLID
WASTE FUND 600.19.7710.53777 $302,004 $302,000 $322,000 $418,600 30%
FROM LIBRARY FUND TO
FLEET FUND 600.19.7710.57013 $5,436 $5,440 $5,440 $5,440 0%
Total Charges for Services:$3,107,436 $3,107,440 $3,244,440 $4,216,140 29.9%
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%
Total Administrative Services:$3,123,209 $3,132,020 $3,314,440 $4,261,140 28.6%
Total Revenue:$3,123,209 $3,132,020 $3,314,440 $4,261,140 28.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Administrative Services
General Support
COPY MACHINE CHARGES 600.19.7705.62380 $74 N/A
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 425
TELECOMMUNICATIONS -
WIRELESS 600.19.7705.64540 $1,749 $2,107 N/A
Total General Support:$1,823 $2,107 N/A
Fleet Maintenance
ESTIMATED WAGES/BENEFITS 600.19.7710.61001 $0 $52,480 N/A
REGULAR PAY 600.19.7710.61010 $818,478 $863,577 $988,343 $1,223,505 23.8%
OVERTIME PAY 600.19.7710.61110 $31,557 $39,540 $21,920 $21,920 0%
TERMINATION PAYOUTS 600.19.7710.61415 $0 $17,118 N/A
VACATION PAYOUTS
(PREVIOUSLY OTHER PAYOUTS)600.19.7710.61430 $8,050 N/A
HEALTH INSURANCE 600.19.7710.61510 $173,756 $188,040 $242,622 $245,487 1.2%
VISION INSURANCE 600.19.7710.61513 $74 $85 $67 $240 258.2%
LIFE INSURANCE 600.19.7710.61615 $599 $691 $663 $553 -16.7%
SHOE ALLOWANCE 600.19.7710.61630 $2,633 $2,488 $2,788 $3,088 10.8%
IMRF 600.19.7710.61710 $71,288 $43,607 $32,715 $35,604 8.8%
SOCIAL SECURITY 600.19.7710.61725 $51,686 $55,508 $61,450 $76,049 23.8%
MEDICARE 600.19.7710.61730 $12,088 $12,981 $14,372 $17,786 23.7%
OFFICE EQUIPMENT MAINT 600.19.7710.62235 $72 $8 N/A
AUTOMOTIVE EQMP MAINT 600.19.7710.62240 $24,853 $50,715 $37,910 $37,910 0%
OTHER EQMT MAINTENANCE 600.19.7710.62245 $71,103 $24,397 N/A
POSTAGE CHARGEBACKS 600.19.7710.62275 $37 $74 $400 $400 0%
TRAINING & TRAVEL 600.19.7710.62295 $2,119 $12,835 $10,000 $10,000 0%
IT COMPUTER SOFTWARE 600.19.7710.62340 $2,995 $8,293 $5,395 $5,395 0%
LAUNDRY/OTHER CLEANING 600.19.7710.62355 $172 $2,827 $17,000 $17,000 0%
MEMBERSHIP DUES 600.19.7710.62360 $1,209 $1,804 $1,625 $1,625 0%
RENTALS 600.19.7710.62375 $1,000 $108 $1,000 $1,000 0%
COPY MACHINE CHARGES 600.19.7710.62380 $0 $0 $519 $519 0%
TELECOMMUNICATIONS -
WIRELESS 600.19.7710.64540 $10,949 $13,456 $12,994 $12,994 0%
CHEMICALS/ SALT 600.19.7710.65015 $92 $0 $4,886 $4,886 0%
CLOTHING 600.19.7710.65020 $1,274 $906 $5,663 $5,663 0%
FOOD 600.19.7710.65025 $882 $1,142 $1,000 $1,000 0%
PETROLEUM PRODUCTS 600.19.7710.65035 $668,015 $931,851 $750,000 $750,000 0%
JANITORIAL SUPPLIES 600.19.7710.65040 $2,604 $300 $417 N/A
LICENSING/REGULATORY SUPP 600.19.7710.65045 $6,161 $2,736 N/A
BLDG MAINTENANCE MATERIAL 600.19.7710.65050 $2,283 $18,022 N/A
MATER. TO MAINT. AUTOS 600.19.7710.65060 $1,048,371 $1,072,038 $1,155,250 $1,700,000 47.2%
TIRES & TUBES 600.19.7710.65065 $46,135 $132,238 N/A
MINOR EQUIPMENT & TOOLS 600.19.7710.65085 $19,018 $16,585 $29,000 $29,000 0%
SAFETY EQUIPMENT 600.19.7710.65090 $12,065 $6,503 $10,498 $10,498 0%
OFFICE SUPPLIES 600.19.7710.65095 $1,687 $4,252 $1,000 $1,000 0%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 426
FITNESS INCENTIVE 600.19.7710.65141 $900 N/A
AUTOMOTIVE EQUIPMENT 600.19.7710.65550 $22,859 $0 N/A
WORKERS COMP TTD PYMTS
(NON SWORN)600.19.7710.66049 $18,168 $900 N/A
Total Fleet Maintenance:$3,134,331 $3,526,524 $3,461,979 $4,213,122 21.7%
Total Administrative Services:$3,136,153 $3,528,631 $3,461,979 $4,213,122 21.7%
Total Expenditures:$3,136,153 $3,528,631 $3,461,979 $4,213,122 21.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 427
Equipment
Replacement
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
City of Evanston is projecting $2.03M of revenue in FY2024, which represents a 10.9% decrease over the prior year. Budgeted
expenditures are projected to increase by 24.6% or $665.17K to $3.37M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$1M
$2M
$3M
$4M
City of Evanston | Budget Book 2024 Page 428
Fund Balance
The fund balance in the Equipment Replacement Fund is budgeted to be substantially spent down in 2024. The City has
prepaid for several vehicles and that prepayment is recognized in the fund balance but will be reduced when the vehicle is
received.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
City of Evanston | Budget Book 2024 Page 429
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. While ARPA funding is not
available in 2024, the City has generated nearly $1.25 million in investment income from the ARPA cash balance. The FY
2024 budget proposes to use this income to cover the General Fund portion for at least one more year.
Projected 2024 Revenues by Source
Other Revenue (62.7%)Other Revenue (62.7%) Other Revenue (62.7%)
Charges for Services (37.2%)Charges for Services (37.2%) Charges for Services (37.2%)
Interest Income (0.1%)Interest Income (0.1%) Interest Income (0.1%)
Revenue Source
Charges for
Services $224,868 $239,184 $754,885 $754,885 0%
Other Revenue $157,294 $1,042,068 $1,525,000 $1,275,000 -16.4%
Interest Income $200 $906 $2,000 N/A
Interfund Transfers $850,000 $2,400,000 N/A
Total Revenue
Source:$1,232,362 $3,682,159 $2,279,885 $2,031,885 -10.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
The only budgeted expense in the Equipment Replacement Fund is the purchase of vehicles. The FY 2024 budget includes
$2 million for the purchase of new vehicles plus $1.4 million in carry over funds for vehicles that have already been purchased
or are planned for purchase in 2023 but are not yet received.
Expense Objects
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 430
Services and
Supplies $101 $18 N/A
Capital Outlay $1,367 $0 $2,700,000 $3,365,167 24.6%
Debt Service $20,379 $8,188 $0 $0 0%
Depreciation
Expense $1,525,498 $1,506,351 N/A
Total Expense Objects:$1,547,346 $1,514,557 $2,700,000 $3,365,167 24.6%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Administrative Services
CHARGES TO GENERAL FUND 601.19.7780.53750 $219,984 $234,299 $750,000 $750,000 0%
FROM LIBRARY FUND TO EQUIPMENT
REPLACEMENT FUND 601.19.7780.57014 $4,884 $4,885 $4,885 $4,885 0%
AMERICAN RESCUE PLAN FUNDS 601.19.7780.55480 $0 $0 $1,500,000 $1,250,000 -16.7%
DONATIONS 601.19.7780.56011 $0 $877,905 N/A
SALE OF SURPLUS PROPERTY 601.19.7780.56065 $157,294 $164,163 $25,000 $25,000 0%
INVESTMENT INCOME 601.19.7780.56501 $200 $906 $2,000 N/A
TRANSFER FROM GENERAL FUND 601.19.7780.57005 $800,000 N/A
TRANSFER FROM OTHER FUNDS 601.19.7780.57057 $850,000 N/A
TRANSFER FROM ARPA FUND 601.19.7780.57170 $1,600,000 N/A
Total Administrative Services:$1,232,362 $3,682,159 $2,279,885 $2,031,885 -10.9%
Total Revenue:$1,232,362 $3,682,159 $2,279,885 $2,031,885 -10.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
Line Item Detail - Expenses
Expenditures
Administrative
Services
BANK SERVICE
CHARGES 601.19.7780.62705 $101 $18 N/A
AUTOMOTIVE
EQUIPMENT 601.19.7780.65550 $1,367 $0 $2,700,000 $3,365,167 24.6%
DEBT SERVICE-
INTEREST 601.19.7780.68315 $20,379 N/A
Total Administrative
Services:$21,848 $18 $2,700,000 $3,365,167 24.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 431
Public Works
DEPRECIATION
EXPENSE 601.26.7780.68010 $1,525,498 $1,506,351 N/A
Total Public Works:$1,525,498 $1,506,351 N/A
Non-Departmental
DEBT SERVICE-
INTEREST 601.99.5607.68315 $0 $8,188 N/A
Total Non-
Departmental:$0 $8,188 N/A
Total Expenditures:$1,547,346 $1,514,557 $2,700,000 $3,365,167 24.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 432
Insurance
Fund
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 Administrative
Services Department.
Summary
City of Evanston is projecting $23.84M of revenue in FY2024, which represents a 9.6% increase over the prior year. Budgeted
expenditures are projected to increase by 14.9% or $2.98M to $22.99M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of Evanston | Budget Book 2024 Page 433
Fund Balance
The Insurance Fund carries a negative fund balance, partly due to outstanding liability in pending litigation. Fund balance is
updated at the end of each scal year. The City has made signi cant progress since FY 2019 in addressing the fund balance
de cit in this fund.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-12500000
$-10000000
$-7500000
$-5000000
$-2500000
$0
$2.5M
$5M
Revenues by Source
Projected 2024 Revenues by Source
Other Revenue (53.9%)Other Revenue (53.9%) Other Revenue (53.9%)
Insurance (42.4%)Insurance (42.4%) Insurance (42.4%)
Workers Compensation and Liability (3.7%)Workers Compensation and Liability (3.7%) Workers Compensation and Liability (3.7%)
City of Evanston | Budget Book 2024 Page 434
Revenue Source
Charges for Services $830 N/A
Other Revenue $10,440,070 $9,772,731 $11,448,112 $12,850,076 12.2%
Workers Compensation and
Liability $1,581,986 $784,445 $862,500 $886,000 2.7%
Insurance $9,278,100 $8,997,191 $9,444,453 $10,107,586 7%
Total Revenue Source:$21,300,987 $19,554,367 $21,755,065 $23,843,662 9.6%
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
FY2023 Adopted
Budget vs. FY2024
Budgeted (%
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Insurance and Other Chargebacks (84.1%)Insurance and Other Chargebacks (84.1%) Insurance and Other Chargebacks (84.1%)
Services and Supplies (15.9%)Services and Supplies (15.9%) Services and Supplies (15.9%)
Salary and Benefits (0.02%)Salary and Benefits (0.02%) Salary and Benefits (0.02%)
Expense Objects
Salary and Bene ts $584,333 $73,621 $4,287 $3,805 -11.2%
Services and Supplies $922,046 $1,094,698 $3,244,200 $3,660,000 12.8%
Miscellaneous $300 N/A
Insurance and Other
Chargebacks $15,836,141 $16,050,531 $16,765,000 $19,330,965 15.3%
Total Expense Objects:$17,342,820 $17,218,850 $20,013,487 $22,994,770 14.9%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 435
Line Item Detail - Revenue
Revenue
Non-Departmental
OVERPAYMENT REFUNDS RECEIVED 605.99.7800.56200 $830 N/A
DAMAGE TO CITY VEHICLES 605.99.7800.56020 $5,439 N/A
LEGAL SETTLEMENTS 605.99.7800.56125 $3,000 $94,501 N/A
LIABILITY/PROPERTY CONTRIBUTION-
GENERAL FUND 605.99.7800.57204 $1,400,004 $750,000 $787,500 $811,000 3%
SUBROGATION PROCEEDS 605.99.7800.57226 $181,982 $9,332 $75,000 $75,000 0%
EXCESS REIMBURSEMENT FROM
INSURANCE COMPANIES 605.99.7800.57227 $0 $25,114 N/A
LIABILITY/PROPERTY CONTRIBUTION-
WATER FUND 605.99.7800.57206 $999,996 $1,000,000 $1,050,000 $1,050,000 0%
WORKERS COMP CONTRIBUTION-
GENERAL FUND 605.99.7800.57211 $2,850,000 $2,850,000 $2,992,500 $3,082,500 3%
WORKERS COMP CONTRIBUTION-
PARKING FUND 605.99.7800.57212 $351,504 $351,502 $369,077 $369,077 0%
WORKERS COMP CONTRIBUTION-
WATER FUND 605.99.7800.57213 $539,652 $585,843 $615,135 $615,135 0%
WORKERS COMP CONTRIBUTION-
SEWER FUND 605.99.7800.57214 $332,256 $352,190 $369,800 $369,800 0%
WORKERS COMP CONTRIBUTION- E911 605.99.7800.57215 $18,228 $18,230 $19,142 $19,142 0%
HEALTH INSURANCE CHARGEBACKS -
SOLID WASTE FUND 605.99.7801.57196 $184,789 $75,025 $165,691 $173,327 4.6%
HEALTH INSURANCE CHARGEBACKS-
GENERAL FUND 605.99.7801.57218 $8,589,591 $8,256,045 $9,378,701 $10,380,428 10.7%
HEALTH INSURANCE CHARGEBACKS-
E911 FUND 605.99.7801.57219 $119,612 $99,876 $109,085 $110,956 1.7%
HEALTH INSURANCE CHARGEBACKS-
CDBG 605.99.7801.57220 $47,273 $35,234 $69,164 $90,366 30.7%
HEALTH INSURANCE CHARGEBACKS-
PARKING FUND 605.99.7801.57222 $290,532 $192,235 $226,263 $178,101 -21.3%
HEALTH INSURANCE CHARGEBACKS-
WATER FUND 605.99.7801.57223 $754,669 $621,429 $788,848 $1,044,580 32.4%
HEALTH INSURANCE CHARGEBACKS-
SEWER FUND 605.99.7801.57224 $198,428 $163,313 $174,738 $213,489 22.2%
HEALTH INSURANCE CHARGEBACKS-
FLEET FUND 605.99.7801.57225 $168,879 $156,434 $227,331 $245,487 8%
HEALTH INSURANCE CHARGEBACKS- GA
FUND 605.99.7801.57228 $50,731 $59,947 $65,370 $68,082 4.1%
HEALTH INSURANCE CHARGEBACKS --
AFFORDABLE HOUSING FUND 605.99.7801.57232 $27,127 $18,691 $12,618 $2,779 -78%
HEALTH INSURANCE CHARGEBACKS-
HUMAN SERVICES FUND 605.99.7801.57233 $0 $0 $230,303 $342,481 48.7%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget
vs.
FY2024
Budgeted
(%
Change)
City of Evanston | Budget Book 2024 Page 436
RETIREE HEALTH INSURANCE
CONTRIBUTIONS 605.99.7801.57230 $1,740,267 $1,607,036 $1,700,000 $1,700,000 0%
HEALTH INSURANCE CHARGEBACKS-
SUSTAINABILTY FUND 605.99.7801.57234 $0 $4,007 N/A
EMPLOYEE HEALTH INSURANCE
CONTRIBUTIONS 605.99.7801.57235 $1,848,631 $1,682,035 $1,685,000 $2,088,918 24%
SWANNC-HEALTH INS PREMIUMS 605.99.7801.57236 $438 N/A
HEALTH INSURANCE CHARGEBACKS-
HOME FUND 605.99.7801.57237 $0 $5,488 N/A
HEALTH INSURANCE CHARGEBACKS-
LIBRARY FUND 605.99.7801.57262 $597,128 $550,355 $643,799 $803,519 24.8%
Total Non-Departmental:$21,300,987 $19,554,367 $21,755,065 $23,843,662 9.6%
Total Revenue:$21,300,987 $19,554,367 $21,755,065 $23,843,662 9.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget
vs.
FY2024
Budgeted
(%
Change)
Line Item Detail - Expenses
Expenditures
Non-Departmental
REGULAR PAY 605.99.7800.61010 $366,862 $52,963 N/A
OVERTIME PAY 605.99.7800.61110 $29 $0 N/A
HEALTH INSURANCE 605.99.7800.61510 $62,749 $7,911 N/A
VISION INSURANCE 605.99.7800.61513 $38 $38 N/A
LIFE INSURANCE 605.99.7800.61615 $351 $7 N/A
AUTO ALLOWANCE 605.99.7800.61625 $622 N/A
CELL PHONE ALLOWANCE 605.99.7800.61626 $150 N/A
SHOE ALLOWANCE 605.99.7800.61630 $180 N/A
IMRF 605.99.7800.61710 $30,114 $3,039 N/A
SOCIAL SECURITY 605.99.7800.61725 $22,896 $3,917 N/A
MEDICARE 605.99.7800.61730 $5,355 $916 N/A
LOST TIME PAY - WORKER'S
COMP 605.99.7800.62262 $4,750 N/A
SEASONAL EMPLOYEES 605.99.7800.61060 $21,780 N/A
LEGAL SERVICES-GENERAL 605.99.7800.62130 $631,061 $925,659 $750,000 $850,000 13.3%
SETTLEMENT COSTS -
LIABILITY 605.99.7800.62260 -$691,056 -$1,027,277 $1,250,000 $1,250,000 0%
TPA SERVICE CHARGES 605.99.7800.62266 $112,791 $104,000 $120,000 $120,000 0%
TRAINING & TRAVEL 605.99.7800.62295 $350 $4,000 N/A
CITY WIDE TRAINING 605.99.7800.62310 $0 $0 $20,000 $40,000 100%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 437
SERVICE AGREEMENTS/
CONTRACTS 605.99.7800.62509 $9,392 N/A
INSURANCE PREMIUM 605.99.7800.62615 $845,044 $1,080,323 $1,100,000 $1,400,000 27.3%
OFFICE SUPPLIES 605.99.7800.65095 $0 $200 N/A
FITNESS INCENTIVE 605.99.7800.65141 $300 N/A
WORKERS COMP
INSURANCE PREMIUMS 605.99.7800.66044 $392,142 $214,490 $200,000 $250,000 25%
WORKERS COMP LEGAL
FEES 605.99.7800.66045 $33,538 $48,277 $60,000 $60,000 0%
WORKERS COMP MEDICAL
PAYMENTS 605.99.7800.66046 $657,196 $1,019,136 $750,000 $900,000 20%
WORKERS COMP
SETTLEMENT PAYMENTS 605.99.7800.66047 $782,629 $400,698 $800,000 $800,000 0%
REGULAR PAY 605.99.7801.61010 $45,139 N/A
OVERTIME PAY 605.99.7801.61110 $6,893 N/A
HEALTH INSURANCE 605.99.7801.61510 $19,536 N/A
VISION INSURANCE 605.99.7801.61513 $56 N/A
LIFE INSURANCE 605.99.7801.61615 $184 $113 $98 $72 -26.5%
IMRF 605.99.7801.61710 $7,388 $11 N/A
SOCIAL SECURITY 605.99.7801.61725 $8,752 $3,596 $3,231 $2,766 -14.4%
MEDICARE 605.99.7801.61730 $2,288 $1,110 $958 $967 0.9%
BANK SERVICE CHARGES 605.99.7801.62705 $2,076 $2,601 N/A
HEALTH INSURANCE
PREMIUMS-PPO 605.99.7801.66050 $10,062,905 $10,447,047 $10,925,000 $13,149,365 20.4%
HEALTH INSURANCE
PREMIUMS-HMO 605.99.7801.66051 $3,084,090 $3,046,272 $3,125,000 $3,200,000 2.4%
SENIOR RETIREE HEALTH
INSURANCE 605.99.7801.66054 $748,411 $796,721 $780,000 $780,000 0%
IPBC MEDICAL WAIVER FEE 605.99.7801.66055 $1,130 $789 N/A
HEALTH INSURANCE OPT
OUT EXPENSE 605.99.7801.66059 $74,100 $77,100 $125,000 $191,600 53.3%
Total Non-Departmental:$17,342,820 $17,218,850 $20,013,487 $22,994,770 14.9%
Total Expenditures:$17,342,820 $17,218,850 $20,013,487 $22,994,770 14.9%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted (%
Change)
City of Evanston | Budget Book 2024 Page 438
Fire Pension
Fund
Every Illinois municipality having a population of not less than 5,000 and not
more than 500,000 must have a Fire Pension Fund as prescribed in 40ILCS
5/4-101.
Summary
City of Evanston is projecting $19.18M of revenue in FY2024, which represents a 15.6% increase over the prior year. Budgeted
expenditures are projected to increase by 7.5% or $855.74K to $12.21M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-10000000
$0
$10M
$20M
$30M
City of Evanston | Budget Book 2024 Page 439
Fund Balance
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
at: https://www.cityofevanston.org/home/showpublisheddocument/91103/638260505158670000.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$25M
$50M
$75M
$100M
$125M
City of Evanston | Budget Book 2024 Page 440
Revenues by Source
The Fire Pension Fund is funded primarily through property taxes. These are required per accounting guidelines to be
budgeted in the General Fund and then transferred to the Pension Funds. This City contribution is classifed as Other
Revenue.
Projected 2024 Revenues by Source
Other Revenue (98.3%)Other Revenue (98.3%) Other Revenue (98.3%)
Interest Income (1.7%)Interest Income (1.7%) Interest Income (1.7%)
Revenue Source
Other Revenue $20,999,855 -$5,340,539 $14,093,978 $18,855,183 33.8%
Interest Income $3,441,785 $948,183 $2,500,000 $325,000 -87%
Total Revenue
Source:$24,441,641 -$4,392,356 $16,593,978 $19,180,183 15.6%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 441
Expenditures by Expense Type
Spending from the Fire Pension Fund is determined by the Fire Pension Board.
Budgeted Expenditures by Expense Type
Salary and Benefits (98.5%)Salary and Benefits (98.5%) Salary and Benefits (98.5%)
Miscellaneous (1.5%)Miscellaneous (1.5%) Miscellaneous (1.5%)
Expense Objects
Salary and Bene ts $10,669,536 $10,991,851 $11,128,560 $12,029,300 8.1%
Miscellaneous $213,705 $162,271 $225,000 $180,000 -20%
Total Expense
Objects:$10,883,240 $11,154,122 $11,353,560 $12,209,300 7.5%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Fire Mgmt & Support
PART. PENSION CONTRIBUTION 700.23.8000.56185 $1,041,229 $1,089,524 $1,100,000 $1,300,000 18.2%
CITY CONTRIBUTION 700.23.8000.56187 $9,670,974 $9,707,213 $11,793,978 $12,355,183 4.8%
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 700.23.8000.56585 $10,071,695 -$15,862,432 $1,000,000 $5,000,000 400%
REALIZED GAIN/LOSS 700.23.8000.56586 $215,957 -$274,844 $200,000 $200,000 0%
INVESTMENT INCOME 700.23.8000.56501 $3,441,785 $948,183 $2,500,000 $325,000 -87%
Total Fire Mgmt & Support:$24,441,641 -$4,392,356 $16,593,978 $19,180,183 15.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 442
Total Revenue:$24,441,641 -$4,392,356 $16,593,978 $19,180,183 15.6%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
PENSION-ADMIN.
EXPENSE 700.23.8000.61755 $123,642 $86,309 $150,000 $95,000 -36.7%
RETIRED EMPLOYEES
PENSION 700.23.8000.61770 $7,065,819 $7,228,560 $7,218,876 $7,764,000 7.6%
WIDOWS' PENSIONS 700.23.8000.61775 $1,659,536 $1,758,281 $1,793,088 $1,967,000 9.7%
DISABILITY PENSIONS 700.23.8000.61785 $1,668,410 $1,756,113 $1,736,196 $1,915,000 10.3%
SEPARATION REFUNDS 700.23.8000.61790 $0 $0 $75,000 $75,000 0%
QILDRO'S 700.23.8000.61795 $152,128 $162,588 $155,400 $213,300 37.3%
Pension Management
Fees 700.23.8000.61715 $213,705 $162,271 $225,000 $180,000 -20%
Total Expenditures:$10,883,240 $11,154,122 $11,353,560 $12,209,300 7.5%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 443
Police
Pension
Fund
Every Illinois municipality having a population of not less than 5,000 and not
more than 500,000 must have a Police Pension Fund as prescribed in 40ILCS
5/3-101.
Summary
City of Evanston is projecting $22.05M of revenue in FY2024, which represents a 1% increase over the prior year. Budgeted
expenditures are projected to increase by 9.8% or $1.6M to $17.95M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
$-20000000
$0
$20M
$40M
$60M
City of Evanston | Budget Book 2024 Page 444
Fund Balance
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 at:
https://www.cityofevanston.org/home/showpublisheddocument/91103/638260505158670000.
Projections
Fund Balance
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50M
$100M
$150M
$200M
City of Evanston | Budget Book 2024 Page 445
Revenues by Source
The Police Pension Fund is funded primarily through property taxes. These are required per accounting guidelines to be
budgeted in the General Fund and then transferred to the Pension Funds. This City contribution is classi ed as Other
Revenue.
Projected 2024 Revenues by Source
Other Revenue (93.2%)Other Revenue (93.2%) Other Revenue (93.2%)
Interest Income (6.8%)Interest Income (6.8%) Interest Income (6.8%)
Revenue Source
Other Revenue $36,164,185 -$18,380,973 $20,320,458 $20,545,001 1.1%
Interest Income $3,591,523 $3,368,544 $1,500,000 $1,500,000 0%
Total Revenue
Source:$39,755,708 -$15,012,429 $21,820,458 $22,045,001 1%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
City of Evanston | Budget Book 2024 Page 446
Expenditures by Expense Type
Spending from the Police Pension Fund is determined by the Police Pension Board.
Budgeted Expenditures by Expense Type
Salary and Benefits (98%)Salary and Benefits (98%) Salary and Benefits (98%)
Miscellaneous (2%)Miscellaneous (2%) Miscellaneous (2%)
Expense Objects
Salary and Bene ts $14,968,884 $16,288,431 $15,950,112 $17,592,000 10.3%
Miscellaneous $348,090 $324,251 $400,000 $360,000 -10%
Total Expense
Objects:$15,316,975 $16,612,682 $16,350,112 $17,952,000 9.8%
Name FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs. FY2024
Budgeted (% Change)
Line Item Detail - Revenue
Revenue
Police
PART. PENSION CONTRIBUTION 705.22.8100.56185 $1,523,341 $1,327,634 $1,525,000 $1,830,000 20%
CITY CONTRIBUTION 705.22.8100.56187 $11,501,791 $11,405,076 $13,295,458 $13,215,001 -0.6%
CHANGE IN APPRECIATION /
DEPRECIATION ON INVESTMENTS 705.22.8100.56585 $20,211,738 -$31,839,164 $5,000,000 $5,000,000 0%
REALIZED GAIN/LOSS 705.22.8100.56586 $2,927,315 $725,481 $500,000 $500,000 0%
INVESTMENT INCOME 705.22.8100.56501 $3,591,523 $3,368,544 $1,500,000 $1,500,000 0%
Total Police:$39,755,708 -$15,012,429 $21,820,458 $22,045,001 1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 447
Total Revenue:$39,755,708 -$15,012,429 $21,820,458 $22,045,001 1%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023
Adopted
Budget
FY2024
Adopted
Budget
FY2023
Adopted
Budget vs.
FY2024
Budgeted
(% Change)
Line Item Detail - Expenses
Expenditures
Police
PENSION-ADMIN.
EXPENSE 705.22.8100.61755 $44,442 $44,775 $250,000 $50,000 -80%
RETIRED EMPLOYEES
PENSION 705.22.8100.61770 $11,808,883 $12,326,767 $12,444,960 $13,900,000 11.7%
WIDOWS' PENSIONS 705.22.8100.61775 $1,426,538 $1,486,478 $1,479,192 $1,765,000 19.3%
DISABILITY PENSIONS 705.22.8100.61785 $890,650 $915,059 $915,048 $993,000 8.5%
SEPARATION
REFUNDS 705.22.8100.61790 $752,744 $1,454,599 $800,000 $800,000 0%
QILDRO'S 705.22.8100.61795 $45,628 $60,753 $60,912 $84,000 37.9%
Pension Management
Fees 705.22.8100.61715 $348,090 $324,251 $400,000 $360,000 -10%
Total Police:$15,316,975 $16,612,682 $16,350,112 $17,952,000 9.8%
Total Expenditures:$15,316,975 $16,612,682 $16,350,112 $17,952,000 9.8%
Name Account ID FY2021
Actual
FY2022
Actual
FY2023 Adopted
Budget
FY2024 Adopted
Budget
FY2023 Adopted
Budget vs.
FY2024 Budgeted
(% Change)
City of Evanston | Budget Book 2024 Page 448
CAPITAL IMPROVEMENTS
City of Evanston | Budget Book 2024 Page 449
2024 Capital Improvements Plan
The 2024 Budget includes a Capital Improvements Plan of $94,239,000 in total expenses across ten funds.
Fund FY 2024
Adopted
170- ARPA $710,000
187- Library Fund $550,000
200- Motor Fuel Tax Fund $4,405,000
215- CDBG Fund $1,060,000
335- West Evanston TIF Fund $2,315,000
345- Chicago Main TIF Fund $260,000
415- Capital Improvements Fund $20,896,500
420- Special Assessment Fund $452,500
513- Water Fund $61,520,000
515- Sewer Fund $2,070,000
Total $9.4,239,000
In addition to the funds shown in the table above, the City will be receiving $3,850,000 in pass through federal grants. The City
is not responsible for covering the expense on these projects as contracts are typically held by IDOT, hence why they are not
budgeted as part of the City's budget.
Total Capital Requested
98 ,089,000
87 Capital Improvement Projects
City of Evanston | Budget Book 2024 Page 450
Total Funding Requested by Source
TOTAL $98,089,000.00
2023 GO Bonds (1%)$1,100,000.00
2024 GO Bonds (19%)$18,876,500.00
CDBG (1%)$1,060,000.00
Chicago Main TIF (0%)$260,000.00
MFT (4%)$3,564,000.00
Other Non-Bond Capital (2%)$2,180,000.00
Pass-Through Grants (4%)$3,850,000.00
Rebuild Illinois (1%)$841,000.00
Sewer Fund Reserves (2%)$2,070,000.00
Special Assessment (0%)$452,500.00
Water Fund Reserves (15%)$14,666,000.00
Water IEPA SRF (27%)$26,468,000.00
West Evanston TIF (2%)$2,315,000.00
WIFIA (21%)$20,386,000.00
City of Evanston | Budget Book 2024 Page 451
No Department
Itemized Requests for 2024
36"/42" Intake Replacement $39,679,000
36"/42" Intake Replacement
ADA Improvements $300,000
Implement ADA improvements at various facilities.
ADA Improvements in Parks $100,000
Implement ADA improvements at various parks.
Alexander Park - Minor Repairs $20,000
- $20k from 1555 Ridge PUD, 52-O-20
Alley Paving $1,405,000
Alley improvements at various locations, including concrete pavement, sewer installation, and associated restoration.
Beck Park Expansion/Shore School $90,000
In 2018, the City of Evanston leased the old Shore School site from MWRD with the purpose of extending Beck Park down
to Dempster. The scope of this project is to add amenities to the new area, and make improvements to the existing Beck
Park. In...
Bent Park Fieldhouse Improvements $700,000
Determine if the eld house will be renovated or replaced and perform design work for the selected improvement.
Boiler Rehabilitation $120,000
Boiler Rehabilitation
Bridge Inspection $10,000
The City of Evanston is required by IDOT to provide bridge inspection of all CTA bridges and City-owned bridges spanning
the North Shore Channel. Bridges are inspected on a multi-year cycle so that only some of the bridges are inspected each
year.
Bus Stop ADA Improvements $100,000
The City of Evanston is anticipating to receive an Access to Transit grant from the Regional Transit Authority and the
Chicago Metropolitan Agency for Planning. The grant is $240,000 from CMAP, and includes matching funds of $30,000
from RTA and...
Cartright Park - Improvements $150,000
Conduct community engagement and design for the renovation of the park and playground.
Chicago Ave, Howard to Davis $500,000
- In 2026, $1.8 2027 GO Bonds; $7.2 in grants. 2025 is Ph II. 2027 is construction.Award Ph II in 2025 using 2025 bond
($600,000)
Church St Corridor Improvements $550,000
- ITEP
Church/Dodge Lighting Modernization $365,000
Church/Dodge Lighting Modernization
City of Evanston | Budget Book 2024 Page 452
CIPP Rehabilitation $775,000
Trenchless rehabilitation of sewer using cured-in-place pipe. Work this year includes rehabilitation of sewers identi ed
through the City’s in-house sewer inspection program and sewers along Main Street to meet MWRD permit and
funding...
City Fleet Charging Infrastructure $450,000
City Fleet Charging Infrastructure
City Solar Infrastructure $100,000
City Solar Infrastructure
Citywide Building Automation System Upgrade $250,000
Citywide Building Automation System Upgrade
Citywide Roof Repairs (locations to be determined)$600,000
Construct roo ng repairs at various city facilities as recommended by the roof inspection report.
CMMS System $200,000
CMMS System
Corrosion Control Improvements $200,000
Corrosion Control Improvements
Crosswalk Improvements $210,000
Purchase LED Blinker Crosswalk signs, in-street bollard type pedestrian crosswalk signs, and construct sidewalk bump
outs at a number of existing marked crosswalk locations in 2024, 2025 ARPA Funds
CSO Outlet Rehab $200,000
Inspection of 14 combined sewer over ow structures at 9 locations along the North Shore Channel, and design of needed
improvements.
Davis St Alley Repair (Ongoing)$150,000
Davis St Alley Repair (Ongoing)
Davis/Lake Street Viaduct $125,000
Davis/Lake Street Viaduct
Dog Beach ADA Accessibility $500,000
Dog Beach ADA Accessibility
Drainage Structure Lining $175,000
Drainage Structure Lining
East Filter Plant Reliability $1,000,000
East Filter Plant Reliability
East Filter Safety Rails $250,000
East Filter Safety Rails
Ecology Center - Renovation $2,100,000
Construct improvements at the Ecology Center including crawlspace improvements, sub oor and ooring reconstruction,
of ce recon guration, and restroom improvements.
City of Evanston | Budget Book 2024 Page 453
Emergency Sewer Repairs $100,000
Emergency Sewer Repairs
Emergency Water Main Repair $100,000
Emergency Water Main Repair
Environmental Justice Initiative Study $150,000
Sustainability-funded
Facilities Contingency $600,000
This funding is used to address unbudgeted emergency repairs at City facilities.
Fire Sprinkler System Upgrade 1 $75,000
Fire Sprinkler System Upgrade 1
Fire Station 5 - Building Envelope Repairs $600,000
Identify, design, and construct improvements to address water in ltration issues within the metal panel system and
moisture issues in the second oor living quarters.
Fitzsimmons Park Renovations $100,000
Fitzsimmons Park Renovations
Fleetwood - Envelope Repairs $350,000
Design and construct envelop repairs at Fleetwood such as fascia, sof t, and masonry repairs.
General Phase I Engineering $90,000
General Phase I Engineering
Generator and Switchgear Rehab $2,300,000
Generator and Switchgear Rehab
Green Bay Road, McCormick to Isabella $7,960,000
Green Bay Road, McCormick to Isabella
Grey Park - Dog Park Installation $280,000
Conduct community engagement and design for the construction of a new dog park.
HL 7 Engine Replacement $1,000,000
- Water abated bonds
Independence Park $2,200,000
Construct improvements to renovate the park and playground. $500k ARPA funds through Evanston Thrives
James Park - PIckleball Courts $350,000
James Park - PIckleball Courts
Larimer Park $1,500,000
Larimer Park
Lead Service Line Replacement Annual Program $4,105,000
Lead Service Line Replacement Annual Program
City of Evanston | Budget Book 2024 Page 454
Lighting Modernization $300,000
Implement lighting system improvements such as LED relamping, and occupancy sensors at various City facilities.
LSLR (Outreach and Comms)$200,000
LSLR (Outreach and Comms)
LSLR (Program Development and Management)$200,000
LSLR (Program Development and Management)
LSLR Pilot $2,250,000
LSLR Pilot
Main Library Exterior Stonework Restoration $100,000
- Library-abated Bonds
Main Library Fire System Upgrade $200,000
- Library-abated Bonds
Main Library Interior Painting $200,000
- Library-abated Bonds
Mason Park/Davis St Extension $250,000
Mason Park/Davis St Extension
Oakton Corridor Traf c Calming Improvements $160,000
- $500k Invest in Cook
Old Glenview Rd Capital Investment $24,000
Old Glenview Rd Capital Investment
One Howard Plan $100,000
One Howard Plan
Parks Contingency $100,000
Parks Contingency
Playground Equipment Replacement $1,050,000
- $450k CDBG Twiggs
Police/Fire HQ Improvements $500,000
Police/Fire HQ Improvements
Pooch Park Capital Investment $120,000
Pooch Park Capital Investment
Public Art $30,000
Public Art
Public Vehicle Charging Stations $100,000
Public Vehicle Charging Stations
City of Evanston | Budget Book 2024 Page 455
Repairs for Water Main Improvements $210,000
Repairs for Water Main Improvements
Retail Water Meter Replacement Program Phase 2 & MIU $2,420,000
Replacement of approximately 4600 water meters at or near the end of their useful lives over a 24-month period.
Robert Crown Branch Library Interior Reorganization $50,000
- Library-abated Bonds
Service Center - North Island Fuel System Replacement $1,700,000
Service Center - North Island Fuel System Replacement
Service Center - Renovations $400,000
Service Center - Renovations
Service Center - Structural Repairs $180,000
Service Center - Structural Repairs
Sewer Extension for Alley Improvements $160,000
Sewer Extension for Alley Improvements
Shoreline Improvements $200,000
Shoreline Improvements
Shorewell Safety Rails $50,000
Shorewell Safety Rails
Sidewalk - Safe Routes to School $405,000
- 2023 - Ph II Engr; 2024 STRS Grant Constr
Sidewalk Gap In ll $300,000
Sidewalk Gap In ll
Sidewalk Improvement Program $400,000
Sidewalk Improvement Program
Sidewalk/Streetlight Improvements - Hartrey and Greenleaf $1,000,000
Sidewalk/Streetlight Improvements - Hartrey and Greenleaf
Standpipe Water Quality $1,500,000
Standpipe Water Quality
Stormwater Master Plan Improvements $300,000
Stormwater Master Plan Improvements
Street Evaluation and Rating $150,000
Street Evaluation and Rating
Street Resurfacing $1,395,000
Street Resurfacing
City of Evanston | Budget Book 2024 Page 456
Streetlight LED Conversion $150,000
Streetlight LED Conversion
Streetlight Pole and Fixture Replacement $300,000
Streetlight Pole and Fixture Replacement
Traf c Calming, Bicycle & Ped Improvements $250,000
Traf c Calming, Bicycle & Ped Improvements
Traf c Signal, Central and Central Park $400,000
Traf c Signal, Central and Central Park
Water Main $6,751,000
Water Main
West Plant Dehumidi catinon $300,000
West Plant Dehumidi catinon
Total:$98,089,000
City of Evanston | Budget Book 2024 Page 457
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
534 ,469,275
167 Capital Improvement Projects
Total Funding Requested by Department
None
2024
2025
2026
2027
2028
$98,089,000.00
$144,397,000.00
$154,029,932.00
$81,697,130.00
$56,256,213.00
$0 $40M $80M $120M
City of Evanston | Budget Book 2024 Page 458
Total Funding Requested by Source
2023 GO Bonds 2024 GO Bonds
2025 GO Bonds 2026 GO Bonds
2027 GO Bonds 2028 GO Bonds
CDBG Chicago Main TIF
MFT Other Non-Bond Capital
Pass-Through Grants Rebuild Illinois
Sewer Fund Reserves Sewer IEPA SRF
Special Assessment Sustainability
Water Fund Reserves Water IEPA SRF
West Evanston TIF WIFIA
2024
2025
2026
2027
2028
$98,089,000.00
$144,397,000.00
$154,029,932.00
$81,697,130.00
$56,256,213.00
$0 $40M $80M $120M
City of Evanston | Budget Book 2024 Page 459
No Department
Itemized Requests for 2024-2029
36" Meter and Backwash Redundancy $3,000,000
36" Meter and Backwash Redundancy
36"/42" Intake Replacement $39,679,000
36"/42" Intake Replacement
ADA Improvements $1,500,000
Implement ADA improvements at various facilities.
ADA Improvements in Parks $610,000
Implement ADA improvements at various parks.
Alexander Park - Minor Repairs $20,000
- $20k from 1555 Ridge PUD, 52-O-20
Alley Paving $4,405,000
Alley improvements at various locations, including concrete pavement, sewer installation, and associated restoration.
Beck Park Expansion/Shore School $4,390,000
In 2018, the City of Evanston leased the old Shore School site from MWRD with the purpose of extending Beck Park down
to Dempster. The scope of this project is to add amenities to the new area, and make improvements to the existing Beck
Park. In...
Bent Park Fieldhouse Improvements $1,300,000
Determine if the eld house will be renovated or replaced and perform design work for the selected improvement.
Boiler Rehabilitation $120,000
Boiler Rehabilitation
Boiler Replacement $150,000
Boiler Replacement
Bridge Inspection $40,000
The City of Evanston is required by IDOT to provide bridge inspection of all CTA bridges and City-owned bridges spanning
the North Shore Channel. Bridges are inspected on a multi-year cycle so that only some of the bridges are inspected each
year.
Bus Stop ADA Improvements $200,000
The City of Evanston is anticipating to receive an Access to Transit grant from the Regional Transit Authority and the
Chicago Metropolitan Agency for Planning. The grant is $240,000 from CMAP, and includes matching funds of $30,000
from RTA and...
Cartright Park - Improvements $1,500,000
Conduct community engagement and design for the renovation of the park and playground.
Central Street Streetscape, Hartrey to Eastwood $700,000
Central Street Streetscape, Hartrey to Eastwood
City of Evanston | Budget Book 2024 Page 460
Chandler - Building Envelope Rehabilitation $400,000
Identify, design and construct improvements to eliminate foundation water in lration issues at Chandler.
Chandler - Program Improvements $750,000
Chandler - Program Improvements
Chicago Ave, Howard to Davis $15,400,000
- In 2026, $1.8 2027 GO Bonds; $7.2 in grants. 2025 is Ph II. 2027 is construction.Award Ph II in 2025 using 2025 bond
($600,000)
Church St Corridor Improvements $7,300,000
- ITEP
Church Street Harbor - Pier Renovations $2,200,000
Church Street Harbor - Pier Renovations
Church/Dodge Lighting Modernization $365,000
Church/Dodge Lighting Modernization
CIPP Rehabilitation $4,075,000
Trenchless rehabilitation of sewer using cured-in-place pipe. Work this year includes rehabilitation of sewers identi ed
through the City’s in-house sewer inspection program and sewers along Main Street to meet MWRD permit and
funding...
Circularity Warehouse $100,000
Circularity Warehouse
City Fleet Charging Infrastructure $2,450,000
City Fleet Charging Infrastructure
City Solar Infrastructure $500,000
City Solar Infrastructure
Citywide Building Automation System Upgrade $250,000
Citywide Building Automation System Upgrade
Citywide Building Automation Systems Upgrade $250,000
Citywide Building Automation Systems Upgrade
Citywide Generator Evaluation $75,000
Citywide Generator Evaluation
Citywide Roof Repairs (locations to be determined)$3,000,000
Construct roo ng repairs at various city facilities as recommended by the roof inspection report.
Civic Center Improvements $62,500,000
Determine the future of the Civic Center.
Clyde-Brummel Park Renovations $1,200,000
Clyde-Brummel Park Renovations
City of Evanston | Budget Book 2024 Page 461
CMMS System $200,000
CMMS System
Corrosion Control Improvements $1,200,000
Corrosion Control Improvements
Court Rehabilitation $500,000
Rehabilitate basketball and tennis court surfaces at various locations.
Crosswalk Improvements $300,000
Purchase LED Blinker Crosswalk signs, in-street bollard type pedestrian crosswalk signs, and construct sidewalk bump
outs at a number of existing marked crosswalk locations in 2024, 2025 ARPA Funds
CSO Outlet Rehab $1,800,000
Inspection of 14 combined sewer over ow structures at 9 locations along the North Shore Channel, and design of needed
improvements.
Davis St Alley Repair (Ongoing)$150,000
Davis St Alley Repair (Ongoing)
Davis/Lake Street Viaduct $125,000
Davis/Lake Street Viaduct
Dempster Beachhouse Improvements $1,250,000
Dempster Beachhouse Improvements
Dog Beach ADA Accessibility $500,000
Dog Beach ADA Accessibility
Drainage Structure Lining $990,000
Drainage Structure Lining
East Filter Plant Reliability $12,000,000
East Filter Plant Reliability
East Filter Safety Rails $250,000
East Filter Safety Rails
Ecology Center - Renovation $3,295,000
Construct improvements at the Ecology Center including crawlspace improvements, sub oor and ooring reconstruction,
of ce recon guration, and restroom improvements.
Electronic Access Control $100,000
Electronic Access Control
Emergency Sewer Repairs $500,000
Emergency Sewer Repairs
Emergency Water Main Repair $500,000
Emergency Water Main Repair
City of Evanston | Budget Book 2024 Page 462
Emerson Bike Path and Underpass $3,350,000
Emerson Bike Path and Underpass
Entrance Way/Of ce/Locker Room $2,875,000
Entrance Way/Of ce/Locker Room
Environmental Justice Initiative Study $150,000
Sustainability-funded
Facilities Contingency $3,150,000
This funding is used to address unbudgeted emergency repairs at City facilities.
Fence Replacement (Various Parks)$364,000
Replace deteriorated fencing at various locations.
Fiber Optic System Upgrades $1,000,000
Fiber Optic System Upgrades
Fifth Ward Microgrid $1,800,000
Fifth Ward Microgrid
Fire Sprinkler System Upgrade 1 $75,000
Fire Sprinkler System Upgrade 1
Fire Station 2 - Restroom Upgrades $500,000
Fire Station 2 - Restroom Upgrades
Fire Station 2 - Second Floor Rehabilitation $1,000,000
Fire Station 2 - Second Floor Rehabilitation
Fire Station 5 - Building Envelope Repairs $600,000
Identify, design, and construct improvements to address water in ltration issues within the metal panel system and
moisture issues in the second oor living quarters.
Fire System Upgrade (Garage 3)$50,000
Fire System Upgrade (Garage 3)
Fitzsimmons Park Renovations $100,000
Fitzsimmons Park Renovations
Fitzsimons Park Renovations $900,000
Conduct community engagement and design for the renovation of the park and playground.
Fleetwood - Envelope Repairs $350,000
Design and construct envelop repairs at Fleetwood such as fascia, sof t, and masonry repairs.
Fleetwood - Main Of ce Rehabilitation $100,000
Fleetwood - Main Of ce Rehabilitation
Fleetwood - Stage $350,000
Fleetwood - Stage
City of Evanston | Budget Book 2024 Page 463
Fleetwood - Upstairs Of ce Renovation/Security $100,000
Fleetwood - Upstairs Of ce Renovation/Security
Fountain Square Improvements $2,800,000
Repair the damaged fountain at Fountain Square.
General Phase I Engineering $475,000
General Phase I Engineering
Generator and Switchgear Rehab $13,500,000
Generator and Switchgear Rehab
Green Bay Road, McCormick to Isabella $7,960,000
Green Bay Road, McCormick to Isabella
Grey Park - Dog Park Installation $280,000
Conduct community engagement and design for the construction of a new dog park.
Grit Separator $200,000
Grit Separator
Grit Separator at WTP $200,000
Grit Separator at WTP
Harbert Park Pathway / Drainage Improvements Phase B $500,000
Harbert Park Pathway / Drainage Improvements Phase B
HL 7 Engine Replacement $1,000,000
- Water abated bonds
HL MCC Main-Tie-Main Automatic Throw-over $150,000
HL MCC Main-Tie-Main Automatic Throw-over
HL Pump Roof #3 Replacements and 14 & Garage 7 per CDM $2,100,000
HL Pump Roof #3 Replacements and 14 & Garage 7 per CDM
HLPS Electrical Reliability $1,000,000
HLPS Electrical Reliability
Hobart Park Renovations $850,000
Hobart Park Renovations
Independence Park $2,200,000
Construct improvements to renovate the park and playground. $500k ARPA funds through Evanston Thrives
Intake Water Doors (2 on 60")$500,000
Intake Water Doors (2 on 60")
James Park - Entry and Landscaping Renovations $500,000
James Park - Entry and Landscaping Renovations
City of Evanston | Budget Book 2024 Page 464
James Park - Existing Field Lighting Replacement - South Baseball Diamonds $2,050,000
James Park - Existing Field Lighting Replacement - South Baseball Diamonds
James Park - Pathway Lighting $1,150,000
James Park - Pathway Lighting
James Park - Pathway Reconstruction $800,000
James Park - Pathway Reconstruction
James Park - PIckleball Courts $350,000
James Park - PIckleball Courts
James Park - Playground Replacement $600,000
James Park - Playground Replacement
James Park - West Field Improvements, Construction $1,500,000
James Park - West Field Improvements, Construction
Large Diameter Sewer Rehab $8,500,000
Large Diameter Sewer Rehab
Large Diameter Valve Replacement $100,000
Large Diameter Valve Replacement
Large Dimater Water Main Lining - Pitner $2,000,000
Large Dimater Water Main Lining - Pitner
Larimer Park $1,500,000
Larimer Park
Lead Paint Removal and Repainting $300,000
Lead Paint Removal and Repainting
Lead Service Line Replacement Annual Program $25,510,212
Lead Service Line Replacement Annual Program
Lead Service Line Replacement for Annual WM $7,668,063
Lead Service Line Replacement for Annual WM
Lighting Modernization $2,464,000
Implement lighting system improvements such as LED relamping, and occupancy sensors at various City facilities.
Lincoln Street Bridge $7,120,000
- $280k STP-BR Funding
Lincoln Street, Sheridan to Green Bay Rd, Ped and Bike Impr $300,000
Lincoln Street, Sheridan to Green Bay Rd, Ped and Bike Impr
Lining Small Diameter Water Mains on Private Easements $1,300,000
Lining Small Diameter Water Mains on Private Easements
City of Evanston | Budget Book 2024 Page 465
Lovelace Park Athletic Field and Drainage Improvements $900,000
Lovelace Park Athletic Field and Drainage Improvements
Lovelace Park Parking Lot Expansion $500,000
Lovelace Park Parking Lot Expansion
Lovelace Park Playground $500,000
Lovelace Park Playground
Lovelace Park Security Lighting $250,000
Lovelace Park Security Lighting
Low Lift 4/5/6 Pump Improvements $3,125,000
Low Lift 4/5/6 Pump Improvements
LSLR (Outreach and Comms)$425,000
LSLR (Outreach and Comms)
LSLR (Program Development and Management)$400,000
LSLR (Program Development and Management)
LSLR Pilot $2,250,000
LSLR Pilot
Main Library Exterior Stonework Restoration $100,000
- Library-abated Bonds
Main Library Fire System Upgrade $200,000
- Library-abated Bonds
Main Library Interior Painting $200,000
- Library-abated Bonds
Main Street, Hartrey to Asbury $1,760,000
Main Street, Hartrey to Asbury
Mason Park/Davis St Extension $5,250,000
Mason Park/Davis St Extension
Municipal Storage Center - Renovation $1,250,000
Municipal Storage Center - Renovation
Noyes - ADA Ramp $300,000
Noyes - ADA Ramp
Noyes - Exterior Improvements $2,500,000
Noyes - Exterior Improvements
Noyes - HVAC and Electrical Modernization $7,800,000
Noyes - HVAC and Electrical Modernization
City of Evanston | Budget Book 2024 Page 466
Oakton Corridor Traf c Calming Improvements $160,000
- $500k Invest in Cook
Old Glenview Rd Capital Investment $24,000
Old Glenview Rd Capital Investment
One Howard Plan $100,000
One Howard Plan
Park Fieldhouses Restrooms (Ackerman, Baker, Bent, Lagoon, Leahy, Lovelace)$1,000,000
Park Fieldhouses Restrooms (Ackerman, Baker, Bent, Lagoon, Leahy, Lovelace)
Parking Garages - Sherman - Structural Inspection $200,000
Parking Garages - Sherman - Structural Inspection
Parking Garages - Structural Repairs $300,000
Parking Garages - Structural Repairs
Parking Garages - Traf c Coating / Striping $1,750,000
Parking Garages - Traf c Coating / Striping
Parking Lot Resurfacing $1,000,000
Parking Lot Resurfacing
Parks Contingency $614,000
Parks Contingency
Pathway improvements $1,392,000
Pathway improvements
Philbrick Park Renovation $1,165,000
Philbrick Park Renovation
Playground Equipment Replacement $3,835,000
- $450k CDBG Twiggs
Police Fire HQ - Fence Police Vehicle Lot $100,000
Police Fire HQ - Fence Police Vehicle Lot
Police/Fire HQ Improvements $63,000,000
Police/Fire HQ Improvements
Pooch Park Capital Investment $120,000
Pooch Park Capital Investment
Porter Park Renovations $1,080,000
Porter Park Renovations
Public Art $120,000
Public Art
City of Evanston | Budget Book 2024 Page 467
Public Canoe Launch (incl. Eco Cntr Parking Lot)$600,000
Public Canoe Launch (incl. Eco Cntr Parking Lot)
Public Vehicle Charging Stations $500,000
Public Vehicle Charging Stations
Raymond Park Renovations $2,600,000
Raymond Park Renovations
Repairs for Water Main Improvements $1,100,000
Repairs for Water Main Improvements
Retail Water Meter Replacement Program Phase 2 & MIU $4,420,000
Replacement of approximately 4600 water meters at or near the end of their useful lives over a 24-month period.
Robert Crown Branch Library Interior Reorganization $50,000
- Library-abated Bonds
Roof Rehabilitation $2,000,000
Roof Rehabilitation
Service Center - North Island Fuel System Replacement $1,900,000
Service Center - North Island Fuel System Replacement
Service Center - Renovations $41,400,000
Service Center - Renovations
Service Center - Structural Repairs $180,000
Service Center - Structural Repairs
Service Center - Various Roofs $1,600,000
Service Center - Various Roofs
Sewer Extension for Alley Improvements $850,000
Sewer Extension for Alley Improvements
Sheridan Road - S. Limits to South Blvd $500,000
Sheridan Road - S. Limits to South Blvd
Shoreline Improvements $1,250,000
Shoreline Improvements
Shoreline Stabilization $10,300,000
Shoreline Stabilization
Shorewell Safety Rails $210,000
Shorewell Safety Rails
Sidewalk - Safe Routes to School $405,000
- 2023 - Ph II Engr; 2024 STRS Grant Constr
City of Evanston | Budget Book 2024 Page 468
Sidewalk Gap In ll $2,100,000
Sidewalk Gap In ll
Sidewalk Improvement Program $2,531,000
Sidewalk Improvement Program
Sidewalk/Streetlight Improvements - Hartrey and Greenleaf $1,000,000
Sidewalk/Streetlight Improvements - Hartrey and Greenleaf
Solar/Battery Power Study $100,000
Solar/Battery Power Study
Southwest Park Renovations $965,000
Southwest Park Renovations
St. Paul's Park Renovations, Construction $150,000
St. Paul's Park Renovations, Construction
Standpipe Water Quality $1,500,000
Standpipe Water Quality
Stormwater Master Plan Improvements $4,850,000
Stormwater Master Plan Improvements
Street Evaluation and Rating $150,000
Street Evaluation and Rating
Street Resurfacing $6,964,000
Street Resurfacing
Streetlight LED Conversion $383,000
Streetlight LED Conversion
Streetlight Pole and Fixture Replacement $1,692,000
Streetlight Pole and Fixture Replacement
Thermal Security Camera Installation $600,000
Thermal Security Camera Installation
Traf c Calming, Bicycle & Ped Improvements $1,921,000
Traf c Calming, Bicycle & Ped Improvements
Traf c Signal, Central and Central Park $400,000
Traf c Signal, Central and Central Park
Twiggs Park - Renovation $1,600,000
Twiggs Park - Renovation
Water Main $29,798,000
Water Main
City of Evanston | Budget Book 2024 Page 469
West Filter Plant Modi cations / PFAS $7,600,000
West Filter Plant Modi cations / PFAS
West Plant Dehumidi catinon $300,000
West Plant Dehumidi catinon
Total:$534,469,275
City of Evanston | Budget Book 2024 Page 470
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 2024 Page 471
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 2024 Page 472
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 2024 Page 473
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 2024 Page 474
POSITION INFORMATION
City of Evanston | Budget Book 2024 Page 475
2024 Position Control
The 2024 Position Control document details the number and title of positions included in the 2024 Adopted
Budget. The full list is shown below, and the complete document with notes regarding position changes is
available in the attachments.
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 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
General Fund
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 0.00 1.00 1.00
Policy Coordinator 1.00 1.00 0.00 -1.00
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 1.00 2.00 2.00 0.00
CITY CLERK TOTAL 1.00 2.00 2.00 0.00
LEGISLATIVE 2.00 3.00 3.00 0.00
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 0.00 2.00 2.00
Administrative Assistant 1.00 1.00 0.00 -1.00
Administrative Coordinator 1.00 1.00 0.00 -1.00
Assistant to the City Manager 1.00 1.00 1.00 0.00
Accounts Payable Coordinator 0.00 1.00 1.00 0.00
ADA Coordinator 0.00 1.00 0.00 -1.00
Policy Coordinator 0.00 0.00 1.00 1.00
Manager of Organizational Performance and Equity 1.00 1.00 0.00 -1.00
CITY MANAGER TOTAL 7.00 9.00 8.00 -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
Assistant to the City Manager 0.00 0.00 0.00 0.00
Temporary Cable TV Staff 0.00 0.50 0.50 0.00
Broadcast Operations Coordinator 1.00 1.00 1.00 0.00
COMMUNITY ENGAGEMENT TOTAL 3.00 3.50 3.50 0.00
1535 SUSTAINABILITY
Sustainability Coordinator 0.50 0.00 0.00 0.00
SUSTAINABILITY TOTAL 0.50 0.00 0.00 0.00
1540 TRANSPORTATION AND MOBILITY
Transportation and Mobility Coordinator 0.00 0.00 1.00 1.00
TRANSPORTATION AND MOBILITY TOTAL 0.00 0.00 1.00 1.00
City of Evanston | Budget Book 2024 Page 476
1550 PERFORMANCE & EQUITY
Manager of Organizational Performance and Equity 0.00 0.00 1.00 1.00
Equity Professional Learning Specialist 0.00 0.00 1.00 1.00
PERFORMANCE & EQUITY TOTAL 0.00 0.00 2.00 2.00
1555 FINANCIAL ADMINISTRATION
Senior Financial Analyst 1.00 1.00 1.00 0.00
Financial Analyst 0.00 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 3.00 4.00 4.00 0.00
1560 REVENUE
Revenue Manager 0.00 0.00 0.00 0.00
Revenue Supervisor 0.50 0.50 0.50 0.00
Revenue Collections Coordinator 1.00 0.00 0.00 0.00
Accounts Receivable Coordinator 0.00 1.00 1.00 0.00
Customer Service Representative 2.00 2.00 2.00 0.00
REVENUE TOTAL 3.50 3.50 3.50 0.00
1570 ACCOUNTING
Accounting Manager 1.00 1.00 1.00 0.00
Accountant (Temporary)1.00 1.00 1.00 0.00
Accounts Payable Coordinator 1.00 0.00 0.00 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 4.50 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 0.00 0.40 1.00 0.60
COMMUNITY ARTS TOTAL 0.00 0.40 1.00 0.60
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
5300 ECONOMIC DEVELOPMENT
Economic Development Specialist 2.00 2.00 2.00 0.00
Economic Development Coordinator 0.00 0.00 1.00 1.00
Economic Development Division Mgr.1.00 1.00 1.00 0.00
ECONOMIC DEVELOPMENT TOTAL 3.00 3.00 4.00 1.00
CITY ADMINISTRATION 29.50 31.90 35.50 3.60
1705 LEGAL ADMINISTRATION
Paralegal 1.00 1.00 1.00 0.00
Administrative Lead 1.00 0.00 0.00 0.00
Administrative Secretary 0.00 1.00 1.00 0.00
Deputy City Attorney 1.00 1.00 1.00 0.00
City of Evanston | Budget Book 2024 Page 477
Safety Specialist 0.00 0.00 1.00 1.00
Safety Assistant 0.00 0.00 1.00 1.00
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 7.00 9.00 2.00
LAW DEPARTMENT 7.00 7.00 9.00 2.00
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 1.00 0.00
Payroll/Pension Administrator 1.50 1.50 1.50 0.00
PAYROLL TOTAL 2.50 2.50 2.50 0.00
1929 HUMAN RESOURCES
HR Assistant/Bene ts Coordinator 1.00 1.00 1.00 0.00
Assistant HR Manager 0.00 1.00 1.00 0.00
Safety & Workers' Comp Manager 1.00 1.00 1.00 0.00
Safety Specialist 1.00 1.00 0.00 -1.00
Class and Compensation Specialist 0.00 0.00 1.00 1.00
Recruitment and Retention Coordinator 0.00 1.00 1.00 0.00
Human Resources Assistant 2.00 2.00 2.00 0.00
Human Resources Generalist 3.00 3.00 4.00 1.00
Human Resources Division Manager 1.00 1.00 1.00 0.00
HUMAN RESOURCES TOTAL 9.00 11.00 12.00 1.00
1932 INFORMATION TECHNOLOGY
Network Supervisor 1.00 0.00 0.00 0.00
GIS Analyst 1.00 1.00 1.00 0.00
Network Engineer 1.00 1.00 1.00 0.00
Digital Services Specialist 0.00 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 0.00 1.00 1.00 0.00
Programmer Analyst 1.00 1.00 1.00 0.00
Technical Support Specialist I 2.00 3.00 3.00 0.00
CIO/IT Division Manager 0.00 0.00 0.00 0.00
IT Service Delivery Manager 1.00 1.00 1.00 0.00
Systems Administrator 1.00 2.00 2.00 0.00
INFORMATION TECHNOLOGY TOTAL 11.00 14.00 14.00 0.00
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
PEO/Parking Of ce Assistant 0.00 0.00 0.00 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 Assistant 0.50 0.00 0.00 0.00
Administrative Lead 0.00 0.50 0.50 0.00
City of Evanston | Budget Book 2024 Page 478
Asset Specialist 0.00 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 0.00 1.00 1.00
Facilities Operations Coordinator 1.00 1.00 1.00 0.00
Facilities Maintenance Worker III 12.00 12.00 13.00 1.00
Master Tradesman 2.00 2.00 2.00 0.00
FACILITIES TOTAL 21.00 22.00 24.00 2.00
ADMINISTRATIVE SERVICES DEPARTMENT 59.00 65.00 68.00 3.00
2101 COMMUNITY DEVELOPMENT ADMINISTRATION
Director, Community Development 0.75 1.00 1.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
Administrative Lead 0.00 1.00 1.00 0.00
Sr. Grants & Compliance Specialist 0.30 0.00 0.00 0.00
COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 2.05 3.00 3.00 0.00
2105 PLANNING AND ZONING
Planning & Policy Supervisor 0.00 0.00 1.00 1.00
Planning Manager 0.00 1.00 1.00 0.00
Planner 4.00 4.00 4.00 0.00
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 6.00 7.00 8.00 1.00
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 0.00 1.00 1.00 0.00
Customer Service Representative 1.00 0.00 0.00 0.00
PROPERTY STANDARDS TOTAL 7.00 7.00 7.00 0.00
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
Sign Inspector/Graf ti Tech 0.00 0.00 0.00 0.00
Plan Reviewer 0.00 1.00 1.00 0.00
Permit Services Specialist 1.00 1.00 1.00 0.00
Building Construction Insp. Supervisor 1.00 1.00 1.00 0.00
Customer Service Coordinator 0.40 0.40 0.00 -0.40
Customer Service Representative 2.00 0.00 1.00 1.00
Permit Services Representative 2.00 4.00 4.00 0.00
Permit Desk Supervisor 1.00 1.00 1.00 0.00
Civil Engineer III 0.00 0.00 0.00 0.00
Civil Engineer II/ROW Permits 0.00 0.00 0.00 0.00
Structural Inspector/Plan Reviewer 1.00 0.00 0.00 0.00
Build/Insp Serv. Division Manager 1.00 1.00 1.00 0.00
BUILDING INSPECTION SERVICES TOTAL 12.40 12.40 13.00 0.60
2124 HOUSING AND GRANTS
Housing and Grants Manager 0.00 0.00 1.00 1.00
Housing Planner 0.00 0.00 0.50 0.50
HOUSING AND GRANTS TOTAL 0.00 0.00 1.50 1.50
COMMUNITY DEVELOPMENT DEPARTMENT 27.45 29.40 32.50 3.10
2205 POLICE ADMINISTRATION
City of Evanston | Budget Book 2024 Page 479
Administrative Lead 0.00 0.00 0.00 0.00
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 74.00 79.00 5.00
Police Sergeant 14.00 14.00 15.00 1.00
Deputy Chief 2.00 2.00 2.00 0.00
PATROL OPERATIONS TOTAL 94.00 94.00 100.00 6.00
2215 CRIMINAL INVESTIGATION
Police Commander 1.00 1.00 1.00 0.00
Police Of cer 13.00 13.00 11.00 -2.00
Police Sergeant 1.00 1.00 1.00 0.00
Deputy Chief 0.00 0.00 0.00 0.00
CRIMINAL INVESTIGATION TOTAL 15.00 15.00 13.00 -2.00
2230 JUVENILE BUREAU
Police Of cer 7.00 7.00 7.00 0.00
Police Sergeant 0.00 0.00 0.00 0.00
JUVENILE BUREAU TOTAL 7.00 7.00 7.00 0.00
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 1.00 0.00 -1.00
Administrative Lead 0.00 0.00 1.00 1.00
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
Police Sergeant 0.00 0.00 0.00 0.00
City of Evanston | Budget Book 2024 Page 480
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 10.00 6.00 -4.00
Police Sergeant 2.00 2.00 2.00 0.00
NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 13.00 13.00 9.00 -4.00
2270 TRAFFIC BUREAU
Police Commander 0.00 0.00 1.00 1.00
Police Of cer 5.00 5.00 6.00 1.00
Police Sergeant 1.00 1.00 0.00 -1.00
TRAFFIC BUREAU TOTAL 6.00 6.00 7.00 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 1.00 2.00 1.00
PROPERTY BUREAU TOTAL 2.00 2.00 3.00 1.00
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 201.00 201.00 203.00 2.00
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
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 25.00 26.00 24.00 -2.00
City of Evanston | Budget Book 2024 Page 481
Fire ghter/Paramedic 73.00 80.00 80.00 0.00
Field Chief 0.00 0.00 2.00 2.00
Shift Chief, Fire 3.00 3.00 3.00 0.00
FIRE SUPPRESSION TOTAL 103.50 111.50 111.50 0.00
FIRE DEPARTMENT 110.50 118.50 118.50 0.00
2407 HEALTH SERVICES ADMINISTRATION
Director, Health & Human Services 0.25 0.25 0.25 0.00
Management Analyst 1.00 0.50 0.50 0.00
Workforces Development Coordinator 1.00 0.00 0.00 0.00
Administrative Lead 0.50 0.50 0.50 0.00
HEALTH SERVICES ADMINISTRATION TOTAL 2.75 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 1.00 0.20 0.00 -0.20
Senior Environmental Health Practitioner 1.00 1.00 1.00 0.00
Communicable Disease Surveillance Specialist 1.00 2.00 2.00 0.00
Disease Intervention Specialist 0.00 0.00 1.00 1.00
Public Health Preparedness Specialist 1.00 1.00 1.00 0.00
Environmental Health Technicians 1.50 1.00 1.00 0.00
Health License Coordinator 1.00 1.00 1.00 0.00
PT Pest Control Operator 0.00 0.50 0.50 0.00
Public Health Manager 1.00 0.50 0.50 0.00
FOOD AND ENVIRONMENTAL HEALTH TOTAL 10.50 10.20 11.00 0.80
HEALTH AND HUMAN SERVICES DEPARTMENT 13.25 11.45 12.25 0.80
3005 RECREATION MANAGEMENT & GENERAL SUPPORT
Director, Recreation & Comm. Services 1.00 1.00 1.00 0.00
Asst. Director of Recr. & Comm. Services 1.00 2.00 2.00 0.00
Administrative Coordinator 1.00 1.00 1.00 0.00
Disability Rights & Advocacy Mgr 0.00 0.00 1.00 1.00
Administrative Lead 1.00 1.00 1.00 0.00
Data Control Clerk 0.00 0.00 0.00 0.00
Recreation Support Specialist 1.00 1.00 0.00 -1.00
Recreation Support Manager 0.00 0.00 1.00 1.00
Marketing and Communications Coordinator 0.00 1.00 1.00 0.00
Special Events Coordinator 0.00 1.00 0.00 -1.00
Food Services Coordinator 0.00 0.00 1.00 1.00
Recreation Manager 1.00 0.00 0.00 0.00
RECREATION MGMT & GENERAL SUPPORT 6.00 8.00 9.00 1.00
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 3.75 3.67 3.67 0.00
Crown Operations Supervisor 1.00 1.00 1.00 0.00
Crown Facilities Maintenance Worker II 5.00 5.00 5.00 0.00
Facility Coordinator Crown 2.00 2.00 2.00 0.00
Of ce Coordinator 1.00 1.00 1.00 0.00
Lead Preschool Instructor 0.00 0.00 1.00 1.00
Preschool Instructor 3.75 9.11 9.00 -0.11
Preschool Program Supervisor 1.00 1.00 1.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 3.00 3.00 3.00 0.00
Custodian I 0.00 0.00 1.00 1.00
PT Custodian 2.75 4.50 2.75 -1.75
City of Evanston | Budget Book 2024 Page 482
CROWN COMMUNITY CENTER TOTAL 27.25 34.28 34.42 0.14
3035 CHANDLER COMMUNITY CENTER
Clerk III 0.75 0.75 0.75 0.00
Recreation Manager 0.00 0.00 0.50 0.50
Recreation Program Coordinator 2.00 2.00 2.00 0.00
PT Custodian 1.78 2.08 1.08 -1.00
Facilities Supervisor 0.40 0.65 0.65 0.00
CHANDLER COMMUNITY CENTER TOTAL 4.93 5.48 4.98 -0.50
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 1.00 2.00 1.00
Recreation Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 1.00 1.00 2.00 1.00
Program Supervisor 0.50 0.50 0.50 0.00
Assistant Program Coordinator 1.00 1.00 0.00 -1.00
PT Custodian 1.25 1.25 0.50 -0.75
FLEETWOOD JOURDAIN COMM. CENTER TOTAL 7.45 7.45 7.70 0.25
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 0.50 0.00 0.00 0.00
RECREATION OUTREACH 0.50 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
Secretary II 1.00 1.00 1.00 0.00
PT Of ce Assistant 0.67 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 1.45 1.70 0.25
LEVY CENTER SENIOR SERVICES TOTAL 10.34 10.84 11.09 0.25
3080 BEACHES
Recreation Manager 1.00 1.00 0.50 -0.50
Recreation Program Coordinator 1.00 1.00 1.00 0.00
BEACHES TOTAL 2.00 2.00 1.50 -0.50
3130 SPECIAL RECREATION
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Program Supervisor 0.46 0.46 0.46 0.00
SPECIAL RECREATION TOTAL 2.46 2.46 2.46 0.00
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 1.00 0.00
PARK SERVICE UNIT TOTAL 1.00 1.00 1.00 0.00
City of Evanston | Budget Book 2024 Page 483
3225 GIBBS-MORRISON CULTURAL CENTER
Facilities Coordinator 0.00 0.00 0.00 0.00
Facilities Supervisor 1.50 1.00 1.00 0.00
GIBBS-MORRISON CULTURAL CENTER TOTAL 1.50 1.00 1.00 0.00
3500 SPECIAL EVENTS
Special Events Coordinator 0.00 0.00 1.00 1.00
SPECIAL EVENTS TOTAL 0.00 0.00 1.00 1.00
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 0.00 1.00 1.00 0.00
Garden Coordinator 0.20 1.00 1.00 0.00
Facilities Supervisor 0.50 0.50 0.50 0.00
Custodian 0.25 1.00 1.00 0.00
ECOLOGY CENTER TOTAL 3.95 6.50 6.50 0.00
3710 NOYES CULTURAL ARTS CENTER
Of ce Assistant 0.50 0.00 0.00 0.00
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 3.18 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 73.71 84.84 86.48 1.64
4105 PUBLIC WORKS AGENCY ADMIN
Director of Public Works Agency 0.50 0.50 0.50 0.00
Administrative Lead 2.00 2.00 2.00 0.00
Project Management Supervisor 0.00 0.00 0.00 0.00
PT Clerk 0.50 0.00 0.00 0.00
PUBLIC WORKS AGENCY ADMIN TOTAL 3.00 2.50 2.50 0.00
4300 ENVIRONMENTAL SERVICES
Public Services Coordinator 1.00 1.00 0.00 -1.00
ENVIRONMENTAL SERVICES TOTAL 1.00 1.00 0.00 -1.00
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 MAINTAINENCE 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 3.00 0.00
Forestry Worker III 11.00 11.00 10.00 -1.00
Forestry Worker II 0.00 0.00 1.00 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
City of Evanston | Budget Book 2024 Page 484
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 0.00 1.00 1.00
Capital Planning Bureau Chief 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 0.50 0.50 1.50 1.00
4410 STREETS AND RIGHT OF WAY
Civil Engineer III 1.75 1.75 1.75 0.00
Civil Engineer II 1.50 1.50 1.50 0.00
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 6.75 0.00
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 1.00 0.00
Sr. Project Manager: Facilities/Parks 1.00 1.00 1.00 0.00
Landscape Architect 0.00 0.00 1.00 1.00
Architect 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 2.50 2.50 3.50 1.00
4500 INFRASTRUCTURE MAINTENANCE
Project Management Supervisor 1.00 1.00 1.00 0.00
Environmental Services Coordinator 0.00 0.00 1.00 1.00
Tree Preservation Coordinator 0.00 0.00 1.00 1.00
Public Services Bureau Chief 0.75 0.75 0.75 0.00
Clerk 0.00 1.00 1.00 0.00
INFRASTRUCTURE MAINTENANCE TOTAL 1.75 2.75 4.75 2.00
4510 STREET MAINTENANCE
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 78.00 78.50 81.50 3.00
General Fund 602.41 630.59 649.73 19.14
City of Evanston | Budget Book 2024 Page 485
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
General Assistance Fund
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 Specialist 0.00 0.00 0.00 0.00
GENERAL ASSISTANCE ADMINISTRATION TOTAL 4.25 4.25 4.25 0.00
GENERAL ASSISTANCE FUND 4.25 4.25 4.25 0.00
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Sustainability Fund
9910 SUSTAINABILITY FUND
Sustainability Manager 0.00 0.50 0.50 0.00
Resilient Building Specialist 0.00 1.00 1.00 0.00
Community Outreach Specialist 0.00 1.00 1.00 0.00
Sustainability Fund Total 0.00 2.50 2.50 0.00
SUSTAINABILITY FUND 0.00 2.50 2.50 0.00
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Human Services Fund
4651 MENTAL HEALTH BOARD ALLOCATIONS
Senior Grants and Comp. Specialist 0.00 0.30 0.30 0.00
MENTAL HEALTH BOARD ALLOCATIONS TOTAL 0.00 0.30 0.30 0.00
2445 HUMAN SERVICES
Director, Health & Human Services 0.50 0.50 0.50 0.00
Administrative Lead 0.50 0.50 0.50 0.00
Management Analyst 0.00 0.50 0.50 0.00
Community Health Specialist 0.00 0.80 1.00 0.20
Public Health Manager 0.00 0.50 0.50 0.00
Family Advocate 1.00 1.00 1.00 0.00
Community Health Specialist 0.00 0.00 0.00 0.00
Senior Human Services Advocate 0.00 0.00 0.00 0.00
Human Services Advocate 3.00 3.00 3.00 0.00
Senior Services Advocate 1.00 1.00 1.00 0.00
Long-term Care Ombudsman 1.00 1.00 1.00 0.00
Business Workforce Compliance Coordinator 0.00 1.00 1.00 0.00
Workforce Development Coordinator 0.00 1.00 1.00 0.00
Career Development Coordinator 0.00 1.00 1.00 0.00
Human Services Manager 1.00 1.00 1.00 0.00
HUMAN SERVICES TOTAL 8.00 12.80 13.00 0.20
3215 YOUTH & COMMUNITY ENGAGEMENT
Community Services Manager 1.00 1.00 0.00 -1.00
Youth and Family Program Coordinator 1.00 1.00 1.00 0.00
Youth and Family Program Manager 0.00 0.00 1.00 1.00
Senior Outreach Worker 1.00 0.00 0.00 0.00
Outreach Supervisor 0.00 1.00 0.00 -1.00
Community Services Advocate 1.00 1.00 1.00 0.00
Outreach Coordinator 1.00 0.00 0.00 0.00
Outreach Assistant 0.00 0.00 0.00 0.00
Lead Outreach Worker 0.00 0.00 1.00 1.00
Outreach Worker 4.00 5.00 4.00 -1.00
City of Evanston | Budget Book 2024 Page 486
YOUTH & COMMUNITY ENGAGEMENT TOTAL 9.00 9.00 8.00 -1.00
HUMAN SERVICES FUND 17.00 22.10 21.30 -0.80
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Library Fund
4805 EARLY LEARNING & LITERACY
Librarian I 2.50 2.50 2.50 0.00
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 4.18 0.00
EARLY LEARNING & LITERACY TOTAL 8.68 8.68 8.68 0.00
4806 LIFELONG LEARNING & LITERACY
Librarian I 5.03 5.03 5.03 0.00
Learning & Literacy Manager 1.00 1.00 1.00 0.00
Branch Assistant 2.06 1.53 1.00 -0.53
Library Assistant 2.53 2.53 2.06 -0.47
LIFELONG LEARNING & LITERACY TOTAL 10.62 10.09 9.09 -1.00
4820 ACCESS SERVICES
Circulation Manager 0.00 0.00 0.00 0.00
Access Manager 1.00 1.00 1.00 0.00
Assistant Circulation Manager 1.00 0.00 0.00 0.00
Customer Service Manager 0.00 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 8.05 7.67 7.80 0.13
Shelver 5.06 4.00 3.33 -0.67
ACCESS SERVICES TOTAL 22.11 20.67 20.13 -0.54
4825 ENGAGEMENT SERVICES
Community Engagement Manager 1.00 1.00 1.00 0.00
Community Engagement Assistant 0.00 0.00 0.00 0.00
Family Engagement Coordinator 2.00 2.00 2.00 0.00
Latino Engagement Librarian 1.00 1.00 1.00 0.00
Branch Assistant 4.26 4.26 4.26 0.00
Library Assistant 0.67 0.67 1.67 1.00
Security Monitor 0.40 0.53 0.53 0.00
Librarian I 0.00 0.00 0.00 0.00
Supervising Librarian 1.00 1.00 1.00 0.00
Library Clerk 2.37 2.12 2.12 0.00
ENGAGEMENT SERVICES TOTAL 12.70 12.58 13.58 1.00
4835 INNOVATION & DIGITAL LEARNING
Librarian III 0.00 0.00 0.00 0.00
Innovation & Digital Learning Manager 1.00 1.00 1.00 0.00
Library Assistant 4.00 5.18 5.18 0.00
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 Associate 0.00 0.00 0.00 0.00
Technology Trainer 1.34 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 10.34 11.38 11.38 0.00
4840 MAINTENANCE
City of Evanston | Budget Book 2024 Page 487
Custodian II 2.00 2.00 2.00 0.00
Custodian I 1.00 1.00 1.00 0.00
Security Supervisor 1.00 1.00 0.00 -1.00
Security Monitor 1.79 2.19 5.00 2.81
Facilities Management Supervisor 1.00 1.00 1.00 0.00
MAINTENANCE TOTAL 6.79 7.19 9.00 1.81
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 0.00 1.00 1.00
Administrative Lead 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
Development Associate 1.34 1.34 1.34 0.00
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 8.34 9.34 1.00
LIBRARY FUND 79.58 78.93 81.20 2.27
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Emergency Telephone System Fund
5150 EMERGENCY TELEPHONE SYSTEM
Communications Coordinator 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
EMERGENCY TELEPHONE SYSTEM FUND 6.00 6.00 6.00 0.00
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
CDBG Fund
5187 HOUSING REHABILITATION
Customer Service Coordinator 0.60 0.60 0.00 -0.60
HOUSING REHABILITATION TOTAL 0.60 0.60 0.00 -0.60
5220 CDBG ADMINISTRATION
Housing and Grant Manager 0.60 0.60 0.00 -0.60
Housing & Grants Supervisor 1.00 1.00 1.00 0.00
Senior Housing Planner 0.00 1.00 0.50 -0.50
Customer Service Representative CDBG 1.00 0.00 0.00 0.00
PT Financial Analyst 0.50 0.50 0.50 0.00
Housing & Economic Development Analyst 0.60 0.60 1.00 0.40
Senior Grants and Compliance Specialist 0.70 0.70 0.70 0.00
Compliance and Grants Coordinator 0.60 1.00 1.00 0.00
CDBG ADMINISTRATION TOTAL 5.00 5.40 4.70 -0.70
CDBG FUND 5.60 6.00 4.70 -1.30
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
HOME Fund
5430 HOME FUND
Housing and Grant Manager 0.00 0.00 0.00 0.00
PT Financial Analyst 0.00 0.00 0.00 0.00
Housing & Economic Development Analyst 0.70 0.70 0.60 -0.10
HOME FUND 0.70 0.70 0.60 -0.10
City of Evanston | Budget Book 2024 Page 488
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Affordable Housing Fund
5465 AFFORDABLE HOUSING FUND
Housing & Economic Development Analyst 0.70 0.70 0.40 -0.30
Community Development Director 0.25 0.00 0.00 0.00
Housing and Grant Manager 0.40 0.40 0.00 -0.40
AFFORDABLE HOUSING FUND 1.35 1.10 0.40 -0.70
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Parking Fund
1560 REVENUE AND COLLECTIONS
Revenue Supervisor 0.50 0.50 0.50 0.00
Customer Service Representative 2.00 2.00 2.00 0.00
Collections Coordinator 1.00 1.00 1.00 0.00
REVENUE AND COLLECTIONS TOTAL 3.50 3.50 3.50 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
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
7005 PARKING SYSTEM MANAGEMENT
Parking Operations Coordinator 1.00 0.00 0.00 0.00
Transportation and Mobility Coordinator 1.00 1.00 0.00 -1.00
Management Analyst 0.00 0.00 0.00 0.00
PEO/Parking Of ce Assistant 0.00 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 4.00 3.00 -1.00
7015 PARKING LOTS & METERS
Facilities Maintenance Worker III 4.00 4.00 3.00 -1.00
PARKING LOTS & METERS TOTAL 4.00 4.00 3.00 -1.00
PARKING SYSTEM FUND 16.00 16.00 14.00 -2.00
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Water Fund
4105 PUBLIC WORKS AGENCY ADMIN
MWEBE/LEP and Workforce Development Coordinator 0.00 0.00 0.00 0.00
Sustainability Manager 0.25 0.25 0.25 0.00
CMMS Analyst 1.00 1.00 1.00 0.00
Management Analyst 0.50 0.50 0.50 0.00
Environmental Services Coordinator 0.00 0.00 0.00 0.00
Plumbing Inspector 0.50 1.50 1.50 0.00
City of Evanston | Budget Book 2024 Page 489
Project Management Supervisor 1.00 0.00 0.00 0.00
PUBLIC WORKS AGENCY ADMIN TOTAL 3.25 3.25 3.25 0.00
4200 WATER PRODUCTION
Director of Public Works Agency 0.50 0.50 0.33 -0.17
Civil Engineer II 1.00 2.00 2.00 0.00
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 0.00 0.25 0.25
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 5.00 6.00 6.08 0.08
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
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 5.00 7.00 2.00
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 14.00 16.00 2.00
4440 WATER AND SEWER CAPITAL
Civil Engineer II 2.00 0.00 0.00 0.00
Project Management Supervisor 0.00 0.00 0.00 0.00
Civil Engineer III 0.00 2.00 2.00 0.00
GIS / Engineering Technician 1.00 1.00 1.00 0.00
WATER AND SEWER CAPITAL TOTAL 3.00 3.00 3.00 0.00
4440 STREET MAINTENANCE
Equipment Operator II 0.00 2.00 2.00 0.00
Crew Leader 0.00 1.00 1.00 0.00
STREET MAINTENANCE TOTAL 0.00 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 0.00 1.00 1.00 0.00
Water Worker I 2.00 3.00 3.00 0.00
Water Worker III 3.00 5.00 5.00 0.00
Water / Sewer Crew Leader 3.00 3.00 3.00 0.00
DISTRIBUTION MAINTENANCE TOTAL 9.00 13.00 13.00 0.00
WATER FUND 48.25 56.25 58.33 2.08
City of Evanston | Budget Book 2024 Page 490
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Sewer Maintenance Fund
4530 SEWER MAINTENANCE
Management Analyst 0.50 0.50 0.50 0.00
Plumbing Inspector 0.50 0.50 0.50 0.00
Bus. Workforce Compliance Coordinator 0.00 0.00 0.00 0.00
Environmental Services Coordinator 0.00 0.00 0.00 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 1.00 0.00
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 1.00 0.00
NPDES Compliance Coordinator 0.00 0.00 0.75 0.75
Water/Sewer Crew Leader 4.00 4.00 4.00 0.00
SEWER MAINTENANCE TOTAL 11.75 11.75 12.50 0.75
SEWER MAINTENANCE FUND 11.75 11.75 12.50 0.75
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Solid Waste Fund
4310 REFUSE COLLECTION & DISPOSAL
Director of Public Works Agency 0.00 0.00 0.17 0.17
Solid Waste Coordinator 1.00 1.00 1.00 0.00
Public Services Bureau Chief 0.25 0.25 0.25 0.00
Sustainability Manager 0.25 0.25 0.25 0.00
PW Crew Leader 1.00 1.00 2.00 1.00
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 15.50 16.67 1.17
SOLID WASTE FUND 15.50 15.50 16.67 1.17
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
Fleet Maintenance Fund
7710 FLEET MAINTENANCE
Administrative Assistant 0.00 0.00 0.00 0.00
FFM Assistant 0.50 0.00 0.00 0.00
Administrative Lead 0.00 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 6.00 7.00 7.00 0.00
Fleet Asset Administrator 1.00 1.00 1.00 0.00
Lead Mechanic 2.00 2.00 2.00 0.00
FLEET MAINTENANCE TOTAL 11.00 12.00 12.00 0.00
FLEET SERVICES FUND 11.00 12.00 12.00 0.00
Position Description 2022
Adopted
2023
Adopted
2024
Adopted
2023-2024
Difference
All Funds TOTAL 819.39 863.67 884.18 20.51
City of Evanston | Budget Book 2024 Page 491
2024 Personnel Changes
As part of the budget process, department directors requested more than 40 new positions to include in the budget. Of the approximately 40
requests, 22.41 were advanced, of which 8.81 were approved by the City Council or Library Board in 2023, leaving 13.6 new positions that were
approved as part of this adopted budget.
In prioritizing new position requests, the following criteria were used:
. Life Safety Issues - The Assistant City Engineer / Traf c Engineer will assist with community requests for traf c calming features, such as
speed humps, crosswalks and stop signs.
. Protecting Existing City Assets & Facilities - The Facilities Maintenance Worker will assist with preventative maintenance and repairs to City
buildings as well as requests at newer facilities to prolong and protect the City’s most recent investments.
. Incoming Revenue Will Exceed Expenses - The Food Service Coordinator will provide food services at Park facilities and is anticipated to
bring in more revenue than it will cost.
. Bring Work In-House & Reduce Consul tant Spend - The Landscape Architect will allow the City to bring routine park engineering services
in-house and reduce costly consultant expenses.
. Grant Funded - The Disease Intervention Specialist is fully funded through a grant from the Illinois Department of Public Health.
. Offset by Reducing Other Expenses - The Public Works Crew Leader is paid for using funds previously allocated to seasonal staff in the Solid
Waste Fund.
. Reducing Risk and Liability - The Safety Specialist will assist the Safety Specialist in training and supporting the nearly 900 City employees in
safe work practices, reducing the City’s potential liabilities and exposure.
Additionally, three positions (Professional Learning Specialist, Police Property Aide, and the NPDES Compliance Coordinator) were set for a start date
of July 2024 to alleviate some pressure on the FY 2024 budget.
*Positions already approved by the City Council or Library Board throughout 2023.
Fund Department Position FTE Explanation
General Admin Services Facilities
Maintenance
Worker II (FFS)
1.0 Position intended to improve
maintenance of new and existing
facilities. Additional position should
reduce the need for contractual
maintenance of facilities.
General City Council
City Council
Admin
1.0
Position will provide administrative
support to City Council members. Cost is
offset by elimination of Worxbee services.
General Community
Development
Planning & Policy
Supervisor
1.0 Additional support to the planning and
zoning staff needed during update of
Comprehensive Plan.
General Parks and Recreation Food Service
Coordinator*
1.0 Cost is offset by revenue generated from
food services at park facilities.
General Health and Human
Services
Disease
Intervention
Specialist
1.0 Upgrade of seasonal position to full-time.
Cost is fully covered by grant from the
Illinois Department of Public Health.
General Police Property Aide 1.0 Position will clear a backlog of property
disposals, provide better coverage, and
increase ef ciency of property bureau
given expanded requirements for storage
of evidence.
General Police Police
Commander
1.0 Additional position to support operations.
General CMO Cultural Arts
Coordinator (Arts)
0.60 Reclass of part-time Cultural Arts
Coordinator to full-time.
General CMO- ED Economic
Development
Coordinator (ED)*
1.0
New position to implement Evanston
Thrives report ndings.
City of Evanston | Budget Book 2024 Page 492
Fund Department Position FTE Explanation
Library Library Social Worker*1.0 Replaced contractual services at the library in
2023
Library Library Security
Monitors*
1.81 Part time positions reclassed to full time to
provide extended coverage in 2023
Water & Sewer Public Works NPDES
Compliance
Coordinator
1.0 Oversee activities required to meet expanding
requirements of National Pollution Discharge
Elimination System (NPDES)
Water Public Works Water Plant
Operator
2.0 Additional positions in Pumping and Filtration
to ll in for operators and maintenance staff.
These positions are charged to wholesale
customers
Solid Waste Public Works Crew Leader 1.0 Additional position to coordinate and resolve
311 complaints related to solid waste disposal
Total in Other
Funds
6.81
General CMO- HR HR Generalist
(HR)*
1.0 Appropriate day to day support for
departments HR needs.
General CMO- HR Class and
Compensation
Specialist (HR)*
1.0 Position to ensure salaries remain
competitive with other employers,
employees are compensated equitably,
and assist with reclassi cation requests.
General
CMO Equity
Professional
Learning
Specialist (OPE)
1.0 Position to support all organization
performance and equity learning
experience for staff to operationalize
Evanston Equity framework, DEI and
continuous improvement.
General
Law Safety Assistant
(HR)*
1.0 Position to help reduce risk related to
accidents and injuries while allowing for
increased education and training.
General
Public Works
Assistant City
Engineer
1.0 Will assist the City Engineer and Traf c
Engineer in managing capital projects
and traf c calming duties.
General
Public Works
Landscape
Architect
1.0 Design, prepare contract documents and
construction supervision of park
infrastructure, playground renovations,
and eld/pathway/trail improvements
reducing the need for contractual
services.
General Public Works Tree Preservation
Coordinator*
1.0 Responsible for enforcing Ordinance 15-
O-23 by evaluating trees on private
property relative to removal requests and
development plans that involve
construction that could impact nearby
trees.
Total in General Fund 15.60
City of Evanston | Budget Book 2024 Page 493
DEBT
City of Evanston | Budget Book 2024 Page 494
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 AA+ from Fitch and AA from S&P Ratings for the 2021 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, 2023
As of 12/31/2022 As of 12/31/2023
General City $128,908,440 $119,829,709
Library Fund $5,761,880 $5,486,150
Total Tax Supported G.O. Debt $134,670,320 $125,315,859
Water Fund $28,454,722 $27,017,987
Sewer Fund $3,501,990 $3,266,019
Sewer Surcharge $499,321 $356,648
Parking Fund $1,380,000 $1,340,000
Special Assessment Fund $1,398,646 $1,093,487
Tax-Increment Financing (TIF) Districts $7,680,000 $7,235,000
Total Self-Supporting G.O. Debt $42,914,679 $40,309,141
Total Principal Outstanding - G.O. Debt $177,585,000 $165,625,000
Sewer Fund – IEPA Loans (estimated)$14,887,925 $11,704,350
Water Fund – IEPA Loans (estimated)$32,615,902 $31,011,161
Total Principal Outstanding – IEPA Loans $47,503,827 $42,715,511
City of Evanston | Budget Book 2024 Page 495
Annual Debt Service
Includes principal and interest payments for general obligation bonds and IEPA loans.
Fund 2021 Actual 2022 Actual 2023 Budget 2024 Adopted
Budget
Library Debt Service $482,243 $506,625 $507,913 $574,677
Debt Service $15,133,666 $15,690,075 $15,797,123 $15,460,034
Water $2,318,294 $3,596,365 $4,072,486 $4,826,609
Sewer $5,195,191 $3,772,691 $3,809,232 $3,550,270
Parking $47,164 $72,900 $76,150 $79,150
Total Annual Debt
Service $23,176,558 $23,638,656 $24,262,904 $24,490,740
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 2021 Actual 2022 Actual 2023 Budget 2024 Adopted
Budget
Howard-Ridge TIF $143,113 $323,113 $320,913 $288,513
Dempster-Dodge TIF $158,923 $161,833 $164,483 $166,857
Chicago-Main TIF $232,843 $237,763 $241,355 $242,480
Crown Construction $0 $900,000 $945,000 $619,118
Special Assessment $397,314 $372,938 $363,360 $333,652
Sewer (sewer surcharge)$265,208 $274,394 $283,858 $293,321
Total Transfers to Debt
Service $1,197,401 $2,270,041 $2,318,969 $1,943,941
New Debt
The 2024 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.
2024 Adopted Budget
Capital Improvements Fund (2023)$650,000
Capital Improvement Fund (2024)$18,876,500
Library Capital Improvement Fund $550,000
Water Fund $10,381,000
Total GO Bond Proceeds Revenue $30,457,500
Water Fund – IEPA Loans $26,468,000
Water Fund – WIFIA Loans $20,386,000
Total IEPA Loan Proceeds Revenue $46,854,000
Over the past two years, the City Council has approved two bond reimbursement resolutions allowing the City
to spend money on CIP projects from potential future bond issuances. These resolutions totaled $28,634,000
and were intended as a temporary measure to allow the City to time the purchase of General Obligation (GO)
bonds in order to get a good interest rate or identify an alternative funding source.
By the end of 2023, the City will have paid $34,090,000 in GO Bond principal and retired the associated debt
since bonds were last issued in August 2021. While bonds have not been issued for 2021 and 2022, the projects
approved by the City Council as a part of the 2022 and 2023 budgets are ongoing. To fund the FY2022 and
City of Evanston | Budget Book 2024 Page 496
FY2023 Capital Improvement projects and bring the Capital Improvement Fund reserve amount back to its
reserve policy, staff is recommending the issuance of approximately $25 million in General Obligation bonds in
March 2024 when, hopefully, a better interest rate will be realized.
City of Evanston | Budget Book 2024 Page 497
Debt Snapshot
18,314 ,176
-$265,851 (-1.43% vs. 2023 year)
Debt service requirements for FY 2024 are $18,314,176. Of this amount, $4,973407 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 2027-2043 Total
Series 2013A $ 995,795 $ 993,395 $ 994,995 $ 6,096,778 $ 9,080,963
Series 2013B $ 949,450 $ 947,600 $ -$ -$ 1,897,050
Series 2014A $ 876,177 $ 836,175 $ 836,675 $ 6,691,565 $ 9,240,592
Series 2015A $ 934,038 $ 929,038 $ 903,238 $ 8,158,706 $ 10,925,020
Series 2016A $ 931,038 $ 925,938 $ 928,538 $ 8,720,556 $ 11,506,070
Series 2016B $ 890,600 $ 891,150 $ 890,950 $ -$ 2,672,700
Series 2017A $ 998,325 $ 997,525 $ 995,725 $ 10,334,594 $ 13,326,169
Series 2017B $ 1,028,598 $ 1,031,450 $ 1,028,402 $ 1,029,600 $ 4,118,050
Series 2017C $ 409,337 $ 412,183 $ 414,343 $ 3,792,019 $ 5,027,882
Series 2018A $ 1,690,619 $ 1,688,119 $ 1,688,869 $ 28,710,919 $ 33,778,526
Series 2018B $ 1,436,550 $ 1,438,050 $ 1,437,550 $ 17,258,019 $ 21,570,169
Series 2018C $ 967,400 $ 968,400 $ 967,400 $ 1,935,200 $ 4,838,400
Series 2018D $ 288,513 $ 287,113 $ 290,513 $ 3,474,300 $ 4,340,439
Series 2019A $ 968,500 $ 970,250 $ 966,000 $ 16,465,750 $ 19,370,500
Series 2019B $ 1,026,000 $ 1,027,500 $ 1,027,750 $ 13,333,500 $ 16,414,750
Series 2020A $ 717,350 $ 719,600 $ 720,850 $ 16,687,350 $ 18,845,150
Series 2020B $ 1,721,550 $ 1,727,300 $ 1,724,550 $ 7,640,300 $ 12,813,700
Series 2021A $ 1,484,338 $ 1,475,738 $ 1,116,388 $ 11,505,725 $ 15,582,189
TOTAL $ 18,314,176 $ 18,266,524 $ 16,932,736 $ 161,834,881 $ 215,348,317
City of Evanston | Budget Book 2024 Page 498
FY2023 FY2024 % Change
Debt Actual Budget
2018B Refunding $0 $0 0%
2013A Capital Projects $997,195 $995,795 -0.1%
2013B Capital Projects $2,032,050 $949,450 -53.3%
2014A Capital Projects $879,925 $876,177 -0.4%
2015A Capital Projects $933,037 $934,037 0.1%
2016A Capital Projects $931,838 $931,038 -0.1%
2016B Refunding $889,300 $890,600 0.1%
2017A Capital Projects $1,003,325 $998,325 -0.5%
2017B Refunding $1,030,000 $1,028,598 -0.1%
2018A Robert Crown Center $1,565,369 $1,690,619 8%
2018B Capital Projects $860,800 $1,436,550 66.9%
2018C Refunding $969,650 $967,400 -0.2%
2019A Robert Crown Center $971,000 $968,500 -0.3%
2019B Capital Projects $1,028,499 $1,025,999 -0.2%
2020A Capital Projects $719,350 $717,350 -0.3%
2020B Refunding $1,560,050 $1,721,550 10.4%
2021A Capital Projects $922,214 $923,366 0.1%
2021B Refunding $559,674 $560,972 0.2%
2017C TIF Capital Projects $405,838 $409,337 0.9%
2018D TIF Capital Projects $320,913 $288,513 -10.1%
Total Debt:$18,580,027 $18,314,176 -1.4%
2013A Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
FY2023 FY2024 % Change
2013A Capital Projects Actual Budget
2013A Capital Projects $997,195 $995,795 -0.1%
Total 2013A Capital Projects:$997,195 $995,795 -0.1%
City of Evanston | Budget Book 2024 Page 499
2013B Capital Projects
FY2022 FY2023 FY2024 FY2025 FY2026
FY2023 FY2024 % Change
2013B Capital Projects Actual Budget
2013B Capital Projects $2,032,050 $949,450 -53.3%
Total 2013B Capital Projects:$2,032,050 $949,450 -53.3%
2014A Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
FY2034
FY2023 FY2024 % Change
2014A Capital Projects Actual Budget
2014A Capital Projects $879,925 $876,177 -0.4%
Total 2014A Capital Projects:$879,925 $876,177 -0.4%
2015A Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
FY2034
FY2035
FY2023 FY2024 % Change
2015A Capital Projects Actual Budget
2015A Capital Projects $933,037 $934,037 0.1%
Total 2015A Capital Projects:$933,037 $934,037 0.1%
City of Evanston | Budget Book 2024 Page 500
2016A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2023 FY2024 % Change
2016A Capital Projects Actual Budget
2016A Capital Projects $931,838 $931,038 -0.1%
Total 2016A Capital Projects:$931,838 $931,038 -0.1%
2016B Refunding
FY2022 FY2023 FY2024 FY2025 FY2026
FY2023 FY2024 % Change
2016B Refunding Actual Budget
2016B Refunding $889,300 $890,600 0.1%
Total 2016B Refunding:$889,300 $890,600 0.1%
2017A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2023 FY2024 % Change
2017A Capital Projects Actual Budget
2017A Capital Projects $1,003,325 $998,325 -0.5%
Total 2017A Capital Projects:$1,003,325 $998,325 -0.5%
City of Evanston | Budget Book 2024 Page 501
2017B Refunding
FY20…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2023 FY2024 % Change
2017B Refunding Actual Budget
2017B Refunding $1,030,000 $1,028,598 -0.1%
Total 2017B Refunding:$1,030,000 $1,028,598 -0.1%
2018A Robert Crown Center
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2042
FY2023 FY2024 % Change
2018A Robert Crown Center Actual Budget
2018A Robert Crown Center $1,565,369 $1,690,619 8%
Total 2018A Robert Crown Center:$1,565,369 $1,690,619 8%
2018B Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2023 FY2024 % Change
2018B Capital Projects Actual Budget
2018B Capital Projects $860,800 $1,436,550 66.9%
Total 2018B Capital Projects:$860,800 $1,436,550 66.9%
City of Evanston | Budget Book 2024 Page 502
2018C Refunding
FY2…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2023 FY2024 % Change
2018C Refunding Actual Budget
2018C Refunding $969,650 $967,400 -0.2%
Total 2018C Refunding:$969,650 $967,400 -0.2%
2019A Robert Crown Center
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2042
FY2023 FY2024 % Change
2019A Robert Crown Center Actual Budget
2019A Robert Crown Center $971,000 $968,500 -0.3%
Total 2019A Robert Crown Center:$971,000 $968,500 -0.3%
2019B Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2023 FY2024 % Change
2019B Capital Projects Actual Budget
2019B Capital Projects $1,028,499 $1,025,999 -0.2%
Total 2019B Capital Projects:$1,028,499 $1,025,999 -0.2%
City of Evanston | Budget Book 2024 Page 503
2020A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2023 FY2024 % Change
2020A Capital Projects Actual Budget
2020A Capital Projects $719,350 $717,350 -0.3%
Total 2020A Capital Projects:$719,350 $717,350 -0.3%
2020B Refunding
FY…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2023 FY2024 % Change
2020B Refunding Actual Budget
2020B Refunding $1,560,050 $1,721,550 10.4%
Total 2020B Refunding:$1,560,050 $1,721,550 10.4%
2021A Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2040
FY2023 FY2024 % Change
2021A Capital Projects Actual Budget
2021A Capital Projects $922,214 $923,366 0.1%
Total 2021A Capital Projects:$922,214 $923,366 0.1%
City of Evanston | Budget Book 2024 Page 504
2021B Refunding
FY…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2023 FY2024 % Change
2021B Refunding Actual Budget
2021B Refunding $559,674 $560,972 0.2%
Total 2021B Refunding:$559,674 $560,972 0.2%
2017C TIF Capital Projects
F…
FY2023
FY2024
FY2025
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
FY2032
FY2033
FY2034
FY2035
FY2023 FY2024 % Change
2017C TIF Capital Projects Actual Budget
2017C TIF Capital Projects $405,838 $409,337 0.9%
Total 2017C TIF Capital Projects:$405,838 $409,337 0.9%
2018D TIF Capital Projects
F…
FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2036
FY2038
FY2023 FY2024 % Change
2018D TIF Capital Projects Actual Budget
2018D TIF Capital Projects $320,913 $288,513 -10.1%
Total 2018D TIF Capital Projects:$320,913 $288,513 -10.1%
City of Evanston | Budget Book 2024 Page 505
APPENDIX
City of Evanston | Budget Book 2024 Page 506
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.
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.
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.
City of Evanston | Budget Book 2024 Page 507
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.
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.
City of Evanston | Budget Book 2024 Page 508
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.
City of Evanston | Budget Book 2024 Page 509
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.
Note: A short-term loan, typically with a maturity date of a year or less.
City of Evanston | Budget Book 2024 Page 510
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.
City of Evanston | Budget Book 2024 Page 511
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.
City of Evanston | Budget Book 2024 Page 512