HomeMy WebLinkAbout2026 Adopted Budget2026 Adopted Budget
1/1/2026
(Document Updated 01/21/2026)
- Revenue and Expenditure by Type Schedules added to pgs. 79/80
- Fund Balance Projections moved to pg. 81 with descriptions of changes over 10%
- Pension Funding Policy language corrected on pg. 175
TABLE OF CONTENTS
Prior Year GFOA Award 4
City Council Goals 5
Transmittal Letter 6
Budget Changes Over Time 18
All Funds Summary 19
Property Tax Levy 21
Changes to Adopted Budget 23
General Information 24
About the City 25
Demographics 26
Organization Chart 31
Budget Calendar 32
Fund Structure and Descriptions 33
Basis of Budgeting 38
Financial Policies 39
Revenue Sources 42
Revenues by Source Summary 43
Property Taxes 44
Other Taxes 46
Charges for Service 50
Licenses, Permits, and Fees 57
Fines and Forefeitures 65
Intergovernmental Revenue 69
All Funds 75
All Funds Summary 76
Fund Balance Projections 81
General Fund (100)84
City Council - General Fund 91
City Clerk - General Fund 93
City Manager's Office - General Fund 96
Law Department - General Fund 112
Administrative Services - General Fund 116
Community Development - General Fund 126
Police Department - General Fund 134
Fire Department - General Fund 145
Health & Human Services - General Fund 152
Public Works Agency - General Fund 160
Non-Departmental - General Fund 173
909 Davis Lease - General Fund 174
Public Safety Pension Transfers - General Fund 175
Vacancy Adjustment - General Fund 176
General Fund, Fund Balance Forecast 177
Parks and Recreation Fund (130)179
American Rescue Plan Act (ARPA) Fund (170)211
General Assistance Fund (175)217
Human Services Fund (176)220
Reparations Fund (177)231
Sustainability Fund (178)233
Good Neighbor Fund (180)238
Library Fund (185)240
Library Debt Service Fund (186)251
Library Capital Improvement Fund (187)253
Motor Fuel Tax (MFT) Fund (200)255
Emergency Telephone System (E911) Fund (205)259
Foreign Fire Insurance Fund (206)262
Community Development Block Grant (CDBG) Fund (215)264
Community Development Block Grant (CDBG) Loan Fund (220)269
Pro Housing Fund (230)271
Home Fund (240)273
Affordable Housing Fund (250)277
Debt Service Fund (320)282
Howard-Ridge TIF Fund (330)288
West Evanston TIF Fund (335)291
Dempster-Dodge TIF Fund (340)294
Chicago-Main TIF Fund (345)297
Five-Fifths TIF Fund (365)300
SSA#6 Fund (350)303
SSA#7 Fund (355)305
SSA#8 Fund (360)307
SSA#9 Fund (210)309
SSA#10 Fund (361)311
Capital Improvements Fund (415)313
Crown Construction Fund (416)319
Crown Maintenance Fund (417)322
Special Assessment Fund (420)324
Parking System Fund (505)327
Water Fund (510)335
Sewer Fund (515)350
Solid Waste Fund (520)359
Fleet Services Fund (600)366
Equipment Replacement Fund (601)370
Insurance Fund (605)373
Capital Improvements 378
Capital Improvement Plan 379
5-Year Capital Improvements Plan 383
2026 Capital Improvements Plan 386
Position Information 390
Position Control 391
Debt 411
City Debt Summary 412
Debt Service by Series 414
Glossary 415
GFOA Award
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the City of Evanston, Illinois for its annual budget for the fiscal year beginning January 1, 2025. In
order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of
one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to
GFOA to determine its eligibility for another award.
Table of ContentsPrior Year GFOA Award
FY 2026 Adopted Budget | Evanston Page 4
City Council Goals
Throughout the Summer and Fall of 2023, the Evanston City Council held multiple meetings to establish City Council Goals
with opportunities for public and staff feedback. At the December 9, 2023 Meeting, City Council adopted the six goals
listed below for 2023-2025 with equity being a key objective within each. As of December 2025, the Evanston City Council
is actively reviewing these goals for the 2026-2028 time period.
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 Health — Make significant and measurable progress toward addressing E-plan priorities.
Table of ContentsCity Council Goals
FY 2026 Adopted Budget | Evanston Page 5
Budget Transmittal Letter
November 24, 2025
Mayor Biss and Members of the City Council,
I am honored to present the adopted Fiscal Year (FY) 2026 Budget for the City of Evanston, Illinois. This budget serves as a
strategic policy document that charts the City’s financial direction and outlines the priorities for services provided to our
residents, businesses, and visitors. It represents the culmination of months of collaboration among City leadership, staff,
and elected officials, working to align resources with the needs of our community.
Over the past five years, Evanston’s financial position has benefited from favorable conditions—including federal stimulus
funding, inflation-driven revenue growth, and one-time permit revenues from major Northwestern University construction
projects. These factors have enabled the City to delay issuing new bonds and maintain a flat property tax levy.
Looking ahead, the City faces an increasingly complex fiscal landscape. Rising costs associated with public safety pension
obligations, inflationary pressures on capital projects, continued demand for high-quality municipal services and social
programs, and contractual wage increases to attract and retain talent all contribute to mounting budgetary challenges.
The adopted FY 2026 budget seeks to address these challenges with available resources. After five consecutive years of
holding the City’s portion of the property tax levy flat, the budget includes a $3.5 million increase to support key
community priorities—funding expanded human services programming and enhanced investment in our parks.
This budget—and the included property tax increase—reflects Evanston’s commitment to long-term financial
sustainability, while continuing to invest in the services and infrastructure that make Evanston a vibrant and inclusive
community.
The sections that follow provide:
Details on changes to the presented budget information, including the creation of a new Parks and Recreation Fund.
A high-level overview of the total FY 2026 budget and the General Fund.
A summary of other major City funds.
A review of key priorities for the upcoming fiscal year.
Overall Budget
The City of Evanston’s Fiscal Year 2026 spans from January 1, 2026, through December 31, 2026. The total adopted budget
includes projected revenues of $341.6 million and expenditures of $342.1 million, excluding operating transfers and the use
of fund balances. These figures represent the combined financial activity across all City funds, with the exception of the
Evanston Police and Fire Pension Funds.
Figure 1: All Fund Budget Summary (FY 2023 - FY 2026)
FY 2023 Adopted FY 2024 Adopted 2025 Adopted 2026 Adopted % Change
Revenues 6.7%
Operating Transfers In 16.2%
Use of Fund Balance 6.1%
TOTAL 7.4%
Expenditures 1.0%
Operating Transfers Out 9.0%
TOTAL 2.2%
EXCESS/(DEFICIT)12.1%
310,924,256$336,187,521$317,315,969$338,636,161$
24,417,147$27,180,010$27,186,966$31,581,322$
10,085,454$10,532,793$12,478,221$13,242,296$
345,426,857$373,900,324$356,981,156$383,459,779$
319,996,795$355,504,626$338,705,108$342,108,097$
49,506,583$52,750,194$56,783,310$61,904,799$
369,503,378$408,254,820$395,488,418$404,012,896$
(24,076,521)$(34,354,496)$(38,507,262)$(20,553,117)$
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 6
The City’s public safety pension funds are managed independently by separate pension boards. As such, the $30.3 million
difference between operating transfers in and operating transfers out in the FY 2026 budget reflects the City’s
contribution to the Police and Fire Pension Funds.
The increase in both revenues and expenditures from FY 2025 to FY 2026 is primarily driven by the issuance of bonds to
support capital improvement projects and related spending. Additionally, the rise in operating transfers is largely
attributed to the creation of a new Parks and Recreation Fund in FY 2026. This fund will isolate departmental expenses
and be supported by user fees, a General Fund transfer, and a dedicated property tax levy.
Creation of Parks and Recreation Fund
The General Fund serves as the City’s primary operating fund, supporting essential services such as public safety, streets
and transportation, and general administration. Beginning with the FY 2026 budget, the City will establish a dedicated
Parks and Recreation Fund to separately account for programmatic revenues and expenditures related to parks,
playgrounds, recreation facilities, beaches, and other assets managed by the Parks and Recreation Department. This
structural change enhances transparency and enables more precise tracking of departmental performance relative to
peer communities. It also provides deeper insight into the resources required to deliver the high-quality services residents
expect, supporting more informed decision-making and strategic investment in the City’s parks. This fund will focus
exclusively on programmatic expenses of the Parks and Recreation Department; capital infrastructure costs will continue
to be financed through the City’s Capital Improvement Fund.
Financial Environment Outlook
As the City adopts its FY 2026 budget, growing uncertainty around federal grant funding, the impact of tariffs, and broader
economic conditions present significant fiscal challenges. Potential reductions or delays in federal support—particularly
for infrastructure, housing, and sustainability grant programs—could jeopardize key initiatives and strain local resources.
For example, the City’s budget relies on $2.2 million in new annual entitlement grants from the US Department of
Housing and Urban Development to fund local housing and support programs, as well as $1.7 million in remaining funds
from previous allocations. If these grants were reduced or eliminated, the City would need to determine whether
additional local revenues could be generated to fund these services. Additionally, evolving tariffs and supply chain
disruptions continue to drive up costs for construction materials and delay completion of projects. These external
pressures, coupled with inflation and unpredictable legislative changes and executive orders, underscore the need for
cautious financial forecasting and flexible budget strategies.
Inflation has notably boosted the City’s tax revenues in recent years. However, it has also driven up costs for capital, labor,
supplies, and services. The most recent data for the Chicago-Naperville-Elgin Consumer Price Index (CPI) in August 2025
registered a 24% increase compared to August 2020 (CPI Table). While month-over-month CPI growth has moderated, the
index remains significantly above its 10-year average, highlighting the persistent challenge of rising operating costs in our
region. During this period, salaries and wages have increased by 36%, and Sales and Income Tax revenues have grown by
20%, yet property taxes—nearly a quarter of General Fund revenues—have remained flat, limiting the City’s fiscal flexibility.
Inflation has also had a pronounced impact on the cost of capital projects. As shown in the chart below, the cost of
construction materials has more than doubled over the past 20 years, with the majority of the increase occurring in the
last five years. Historically, the City has issued approximately $10 million in new General Obligation (GO) bonds annually,
aligned with the retirement of existing debt. However, to keep pace with inflation, the City now requires more than $20
million in bond-funded capital investment annually to maintain the same level of infrastructure work as was performed
two decades ago. Since 2021, the City’s capital spending has nearly doubled, reflecting both inflationary pressures and
growing demand for facility upgrades, water infrastructure, and public space improvements.
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 7
Figure 2 Producer Price Index Change (2005-2025)
General Fund Summary
The following section outlines the projected results for FY 2025 and their implications for the FY 2026 General Fund
budget, including anticipated revenue trends, expenditure pressures, and fund balance considerations. As the Parks and
Recreation Department is part of the General Fund in 2025 and will continue to be largely supported by the General Fund,
the discussion follows past practice and reviews the two funds together. Summaries of the individual funds can be found
in the Fund Summary section of the budget.
FY 2025 Projected Financial Results
In FY 2024, the General Fund closed with a modest deficit of ($45,821) and maintained a fund balance of $49.1 million. This
outcome was significantly better than anticipated, driven by $10.9 million in one-time, unbudgeted permit revenues from
Northwestern University’s Ryan Field project. Absent these one-time permit revenues, the General Fund would have
finished FY2024 much closer to the budgeted deficit of ($10,500,000).
The FY 2025 General Fund budget included revenue projections consistent with historical trends and anticipated a
drawdown of fund balance to support increased contributions to public safety pensions. With some exceptions, General
Fund revenues have tracked with the budget and are projected to finish between $5.2 million and $9.9 million over
budget. This is primarily driven by $6.2 million in one-time, unbudgeted permit revenue from Northwestern University’s
Kellogg Educational Center and Donald P. Jacobs Center construction projects.
Through August, Income Tax receipts exceeded FY 2024 returns by 7.5%. Following recent legislative changes, a significant
portion of Use Taxes is now being collected and remitted to municipalities as destination-based Sales Taxes and Home
Rule Sales Taxes. Combined, these three revenue sources are averaging 1.8% monthly growth over FY 2024. The City
Council’s decision to continue the 1% Grocery Tax ensures uninterrupted revenue from this source heading into FY 2026.
However, several revenue sources have declined sharply from the record highs seen in 2022. Personal Property
Replacement Taxes (PPRT), which peaked at $5.6 million in 2022, fell to $2.5 million in 2024 and are projected to finish
below $2 million in 2025, due to changes in state allocation formulas. These reductions are expected to persist into FY
2026.
On the expense side, the most significant variance relates to the staff vacancy rate. While the FY 2025 budget assumed a
6% vacancy rate, resulting in $5.3 million in projected salary savings, the City is likely to finish the year closer to a 4.9%
vacancy rate, yielding approximately $4.4 million in savings. Through September 2025, the City has carefully managed
operating expenditures, with no major unbudgeted expenses incurred.
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 8
After accounting for revenues and expenditures, the General Fund is expected to close FY2025 with an operating deficit
between $1.8 million and $7 million, outperforming the budgeted deficit of $11.1 million. The FY 2025 net deficit will be
covered by reserves, and the FY 2026 budget proposes to continue drawing on the fund balance. This section will detail
the total amount of excess reserves and the amount needed to balance the FY 2026 budget.
Figure 3: Projected FY 2025 Ending General Fund Balance
FY 25 Budget FY 25 Low
Projection
FY 25 High
Projection
Beginning Fund Balance $49,020,651 $49,020,651 $49,020,651
Revenues $140,227,985 $145,382,435 $150,086,329
Expenses -$156,613,597 -$156,760,144 -$156,613,597
Staff Vacancy Savings $5,335,195 $4,375,923 $4,721,277
Sur plus / (Deficit)-$11,050,417 -$7,001,786 -$1,805,991
Projected Ending Fund Balance $37,970,234 $42,018,865 $47,214,660
FY 2026 General Fund Budget
The combined 2026 budget for the General Fund and Parks and Recreation Fund reflects $155 million in revenues and
operating transfers and $164 million in expenditures and operating transfers, requiring the use of $9 million in fund
balance.
Revenues are up 4.2% or $5.5 million, primarily due to an increase in the corporate and parks levies ($1.5 million), and
other economy-based revenues.
Increases to operating transfers are due to a $5.6 million transfer from the General Fund to the newly created Parks
and Recreation Fund, as well as an increase in the city’s required contribution to public safety pensions.
Operating expenses have increased by $2,841,347 (15.3%). After excluding the rent payments at the new 909 Davis
Civic Center ($2,550,000) and tri-annual tree inoculation ($700,000), other operating expenses have been reduced by
2%, indicating continued efforts to manage costs and improve efficiency.
Figure 4: General Fund and Parks and Recreation Fund Summary (FY 2023 - FY 2026)
FY 2023 FY 2024 FY 2025 FY 2026 %
Adopted Adopted Adopted Adopted Change
Revenues 4.2%
Operating Transfers In 60.4%
TOTAL 8.4%
Personnel Expenditures 4.9%
Operating Expenditures 15.3%
Operating Transfers Out 13.7%
TOTAL 8.4%
Net Surplus/(Deficit)8.5%
Use of Fund Balance 8.7%
Note: Beginning in FY 2026, the Parks and Recreation Department was moved to a separate fund.
FY 2026 General Fund and Parks and Recreation Fund Revenues
The following is a summary of the 16 General Fund and Parks and Recreation Fund revenues exceeding $2 million. These
revenues collectively account for 83% of total General Fund revenues.
109,623,211$123,481,586$129,846,245$135,346,836$
8,028,949$9,973,390$10,381,740$16,648,884$
117,652,160$133,454,976$140,227,985$151,995,720$
78,725,100$90,880,775$94,716,119$99,387,965$
15,894,328$18,595,984$18,615,339$21,456,686$
33,118,186$34,450,784$37,946,944$43,145,279$
127,737,614$143,927,543$151,278,402$163,989,930$
(10,085,454)$(10,472,567)$(11,050,417)$(11,994,210)$
10,085,454$10,532,793$11,085,000$12,050,000$
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 9
Figure 5: Major General Fund Revenues (FY 2025 - FY 2026)
Account Description FY 2025
Adopted
FY 2026
Adopted Change ($)Notes
PENSION PROPERTY TAX Full contribution increased to $30.3 million drawing
down reserves.
SALES TAX - BASIC Increased to account for point of destination sales
taxes now being remitted as sales taxes.
STATE INCOME TAX Based on latest estimates from the Illinois Municipal
League
SALES TAX - HOME RULE Increased to account for point of destination sales
taxes now being remitted as home rule sales taxes.
PROPERTY TAXES Increase offset with reduction to Solid Waste tax
levy.
RECREATION PROGRAM
FEES
Based on estimates from the Parks and Recreation
Department.
BUILDING PERMITS Increased building activity expected as well as
enforcement of reinspection fees in the City Code.
TICKET FINES-PARKING Based on actual results in 2024 and 2025.
AMBULANCE SERVICE Based on current trends and assuming an increase
to the rate to mirror GEMT.
LIQUOR TAX Based on actual results in 2024 and 2025.
REAL ESTATE TRANSFER
TAX
Projected increase assuming current trends hold and
interest rates decrease.
PARKING TAX Based on current trends.
WHEEL TAX Consistent revenue source, based on number of
vehicles.
ELECTRIC UTILITY TAX Based on current trends.
MUNICIPAL HOTEL TAX Based on current trends.
PERSONAL PROPERTY
REPLACEMENT TAX
Reduction based on latest estimates from the Illinois
Municipal League
FY 2026 Property Tax Levy
Since 2021, salaries and wages have increased by nearly $40 million while contributions to public safety pension funds
have grown by $9.3 million. Economy-based revenues like Sales and Income Taxes have generally increased with inflation
but property taxes, nearly a quarter of General Fund revenues, have remained flat. Instead, the City has utilized reserves
that were built up as a result of one-time permit revenues, federal stimulus funding, and inflation-driven revenue growth
to avoid a property tax increase. While the overall property tax levy has been held flat for six consecutive years, the amount
of Property Tax revenue the City has available for core government services has remained essentially flat for even longer,
going on 13 years.
Figure 6: Property Tax Levy (FY 2013 - FY 2025)
19,990,105$19,990,105$-$
13,350,000$15,200,000$1,850,000$
13,500,000$14,200,000$700,000$
10,500,000$12,600,000$2,100,000$
9,449,797$9,949,797$500,000$
8,217,409$8,591,000$373,591$
5,000,000$5,250,000$250,000$
3,800,000$4,100,000$300,000$
2,800,000$3,800,000$1,000,000$
3,300,000$3,300,000$-$
2,500,000$3,000,000$500,000$
2,900,000$3,000,000$100,000$
2,800,000$2,800,000$-$
2,900,000$2,800,000$(100,000)$
2,350,000$2,350,000$-$
2,500,000$2,000,000$(500,000)$
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 10
The City has successfully avoided property tax increases in recent years. However, a levy increase is necessary in FY 2026 to
begin addressing the structural deficits driven by employee salaries, benefits, new/expanded services, and pension
obligations. A summary of the component parts of the property tax levy is below:
Figure 7: FY 2026 Adopted Tax Levy
2022 2023 2024 2025 2025
Adopted Adopted Adopted Adopted Adopted
Tax Levies Tax Levy Tax Levy Tax Levy Tax Levy Change Change
(FY 2023)(FY 2024)(FY 2025)(FY 2026)($)(%)
General Fund Tax Levy 9,057,297 9,057,297 9,449,797 9,949,797 500,000 5.3%
Parks and Recreation Levy 0 0 0 1,000,000 1,000,000 -
Human Services Fund 3,110,000 3,360,000 3,650,000 6,150,000 2,500,000 68.5%
General Assistance Fund 1,300,000 1,050,000 750,000 750,000 0 0.0%
Solid Waste Fund 1,332,500 1,332,500 950,000 450,000 -500,000 -52.6%
Debt Service (City)12,878,258 12,766,093 12,766,093 12,766,093 0 0.0%
Fire Pension Fund 9,598,610 9,598,610 9,598,610 9,598,610 0 0.0%
Police Pension Fund 10,391,495 10,391,495 10,391,495 10,391,495 0 0.0%
Total City Levy 47,668,160 47,555,995 47,555,995 51,055,995 3,500,000 7.4%
Library Fund 7,535,472 8,213,664 8,624,347 9,486,782 862,435 10.0%
Debt Service (Library)507,913 574,677 576,946 547,822 -29,124 -5.0%
Total Librar y Levy 8,043,385 8,788,341 9,201,293 10,034,604 833,311 9.1%
Total Levy (City & Librar y)55,711,545 56,344,336 56,757,288 61,090,599 4,333,311 7.6%
General Fund: Net increase of $500,000 to partially offset rising employer IMRF contributions, based on updated
actuarial calculations. This increase is offset by a corresponding reduction to the Solid Waste Fund levy.
Parks and Recreation Fund: in FY 2026 the Parks and Recreation Department will have a dedicated fund with a
property tax levy of $1,000,000.
Human Services Fund: Net increase of $2,500,000 to support expanded programming and rising costs. Total
expenses in this fund have grown to $6.6 million, driven by the expansion of the CARE Team, increased social service
grants, higher employee salaries, and continued participation in the Mayor’s Summer Youth Employment Program
(MYSEP). Property taxes comprise 93% of this fund’s revenue, making the increase essential to sustain service levels.
Debt Service Levy: Debt service obligations have increased from $12,766,093 in FY 2024 to $13,958,389 in FY 2026. The
adopted budget utilizes existing fund balance to absorb this increase without adjusting the levy.
Even with the increase to the City’s property tax levy, the FY 2026 budget relies on nearly $13.7 million in reserves to
achieve full balance. Without access to these reserves, the City would face the need for a substantial 32% increase to the
property tax levy—or would need to identify alternative revenue sources or significantly cut expenditures to close the gap.
Figure 8: FY 2026 Adopted Tax Levy (If Reserves were not available)
FY 2024 2025 Adopted 2025 Adopted
Tax Levies Tax Levy Tax Levy Change Tax Levy Change
(FY 2025)(FY 2026)(%)w/o Reser ves (%)
General Fund Tax Levy 9,449,797 9,949,797 5.3%9,949,797 5.3%
Parks and Recreation Levy -1,000,000 -2,700,000 -
Human Services Fund 3,650,000 6,150,000 68.5%6,150,000 68.5%
General Assistance Fund 750,000 750,000 0.0%750,000 0.0%
Solid Waste Fund 950,000 450,000 -52.6%950,000 0.0%
Debt Service (City)12,766,093 12,766,093 0.0%13,958,389 9.3%
Fire Pension Fund 9,598,610 9,598,610 0.0%14,147,465 47.4%
Police Pension Fund 10,391,495 10,391,495 0.0%16,176,012 55.7%
Total City Levy 47,555,995 51,055,995 7.4%64,781,663 36.2%
Table of ContentsTransmittal Letter
FY 2026 Adopted Budget | Evanston Page 11
Library Fund 8,624,347 9,486,782 10.0%9,486,782 10.0%
Debt Service (Library)576,946 547,822 -5.0%547,822 -5.0%
Total Librar y Levy 9,201,293 10,034,604 9.1%10,034,604 9.1%
Total Levy (City & Librar y)56,757,288 61,090,599 7.6%74,816,267 31.8%
General Fund and Parks and Recreation Fund Expenses
The FY 2026 Adopted Budget includes $120.8 million in expenses for the General and Parks Funds (excluding operating
transfers), reflecting a $7.5 million increase from the FY 2025 Adopted Budget of $113.3 million. This net increase is driven
by four key factors:
Wage Increases ($4.6 million): The FY 2026 budget incorporates contractual wage adjustments approved by the City
Council in 2023, along with corresponding increases for exempt employees to align with union agreements. Across all
employee groups, salaries and benefits in the General Fund are projected to rise by $4.6 million.
The FY 2026 Adopted Budget includes $120.8 million in General Fund expenses (excluding operating transfers), reflecting a
$7.5 million increase from the FY 2025 Adopted Budget of $113.3 million. This net increase is driven by four key factors:
Wage Increases ($4.6 million): The FY 2026 budget incorporates contractual wage adjustments approved by the City
Council in 2023, along with corresponding increases for exempt employees to align with union agreements. Across all
employee groups, salaries and benefits in the General Fund are projected to rise by $4.6 million.
This increase in salaries and benefits also includes a new FT Public Works Maintenance Worker II in Greenways (+1 FTE)
and a PT Graphic and Video Specialist (+0.5 FTE). As discussed later in the document, some of these increases are offset by
freezing approximately 6 FT positions in the General Fund.
Civic Center Lease at 909 Davis ($2.55 million): In 2024, the City entered into a lease agreement for office space at 909
Davis Street to support Civic Center operations. The previous facility at 2100 Ridge requires extensive investment in
ventilation, HVAC, building envelope repairs, fire safety, and ADA compliance. Leasing 909 Davis enables the City to
advance the replacement of the Civic Center and Police and Fire Headquarters while mitigating cost uncertainties and
operational disruptions. Rent payments are expected to begin in February 2026, totaling approximately $2.55 million.
Public Safety Pensions ($700,000): The City’s required contribution to public safety pensions remains a significant cost-
driver. Following the adoption of the new pension funding policy in July 2023, the City is committed to achieving 100%
funding by 2040 through a combination of property taxes, General Fund reserves, and other sources. The annual
contribution will increase to $30.3 million in FY 2026, largely due to the impact of 2023 wage increases for Police (18%) and
Fire (13%) personnel on total pension liability. To meet this obligation, $20 million will be covered by property taxes and
$10.3 million covered by General Fund reserves and other funding sources.
Figure 9: Public Safety Pension Contributions and Funding Sources (2022-2026)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Actual Actual Actual Budgeted Adopted
Police
Fire
TOTAL
Property Tax Levy
Other Funding Sources
Funding Target (by 2040)90%100%100%100%100%
Operating Requests - This year, staff focused on maintaining operating costs at their existing level. Finance staff worked
closely with departments on a number of net-neutral and slight reduction exercises in order to ensure minimal growth in
this area. As a result, total General Fund operating expenses (excluding new rent and tri-annual tree inoculation) are
11,194,538$13,295,458$13,215,001$15,785,426$16,176,012$
9,528,524$11,793,978$12,355,183$13,810,918$14,147,465$
20,723,062$25,089,436$25,570,184$29,596,344$30,323,477$
20,118,062$19,990,105$19,990,105$19,990,105$19,990,105$
605,000$5,099,331$5,580,079$9,606,239$10,333,372$
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FY 2026 Adopted Budget | Evanston Page 12
decreasing by just 2% or $400,000. In many instances, the available budget was reallocated from one account where it
was not being used on a regular basis to where it was requested or needed. Some of the larger changes include:
Triennial Tree inoculation ($700,000)
Rat Fertility Pilot Program ($50,000)
Building Maintenance Service Costs ($75,000)
A comprehensive summary of these items, along with supporting memos, is available on the City’s website
at https://www.cityofevanston.org/government/budget.
FY 2026 Budget Balancing
In order to balance the 2026 General Fund budget, the following measures are included:
Vacancy Rate -The FY 2026 adopted budget includes a 4% vacancy adjustment based on current staffing levels. This is a
decrease from the 6% vacancy rate in 2025 and assumes a continued challenging hiring environment for new positions
and existing vacancies, resulting in a potential net savings of $3.4 million for the General Fund.
Increase to the City’s Property Tax Levy for City Parks - Also, as noted, the General Fund includes a $1.0 million increase to
cover the cost of City parks and recreation services. To fully balance the new Parks and Recreation Fund, a $5.6 million
transfer from the General Fund to the Parks and Recreation Fund is included in the FY 2026 budget.
Cuts and Reallocation of Expenses - The FY 2026 budget prioritizes the preservation of existing service levels and avoids
layoffs of current staff. To achieve this, departments were asked to identify potential expense reductions. As a result, seven
vacant or soon-to-be vacant positions—primarily through attrition—have been frozen. Additional general reductions were
implemented across departments, resulting in a 2% decrease in operating expenses. A comprehensive staff evaluation
also led to the reallocation of certain personnel costs to the City’s special revenue and enterprise funds, aligning expenses
with appropriate funding sources.
General Fund Reserves - The General Fund is projected to finish 2025 in a strong fund balance position, given the one-time
permit revenue from Northwestern’s educational building projects in 2025. In 2026, $12.1 million will be used from reserves
to balance the remainder of the General Fund.
Zero-Based Budgeting in Public Works - In July 2025, the City began work with Raftelis Financial Consultants on a zero-
based budgeting evaluation of the Public Works Department. This comprehensive review is designed to assess service
delivery, staffing, and resource allocation from the ground up. Work is underway, and the consultants will be presenting
initial findings and observations during this budget approval process. The full project will be completed in early 2026, and
the City Council can determine at that time if there are cost-saving measures they wish to implement.
Given these adjustments, the following table shows how the FY 2026 General Fund budget is balanced.
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FY 2026 Adopted Budget | Evanston Page 13
Figure 10: FY 2026 General Fund Budget Balancing Worksheet
Adopted 2026 Budget Balancing Worksheet
General Fund Summar y Revenues Expenses Net
Baseline General Fund
Adopted General Fund Changes (detail below)
Adopted General Fund Budget
Adopted General Fund Changes Revenues Expenses Notes:
Transfer to Parks Fund
Use of General Fund Balance
Increase Property Tax Levy for City Parks
Rent at 909 Davis
Tree Innoculation and Other New Requests
Public Safety Pension Contribution Increase from 2025
Cut/Reallocation of Expenses
Implementation of a 4% vacancy rate
Zero Based Budgeting in Public Works TBD TBD
Note: This table reflects the General Fund and Parks and Recreation Fund combined
General Fund Projected Fund Balance
As noted earlier, the General Fund is projected to end FY 2025 with a fund balance between $42 million and $47.2 million,
resulting in excess reserves of $15.6 million to $20.8 million. A significant portion of this fund balance—$17.2 million—is
attributable to one-time permit revenues from Northwestern University in 2024 and 2025.
To address increased expenses in FY 2026, the adopted budget includes a $1.5 million increase to the property tax levy for
parks, along with $12.1 million in reserve utilization. The graph below illustrates the long-term impact on the General Fund
if the City continues to rely on reserves in lieu of more substantial property tax increases to offset rising costs.
Figure 11: General Fund Balance and Required Fund Balance Projections (FY 2021 - FY 2028)
The graph also incorporates a steady decline in the City’s staff vacancy rate and assumes a flat property tax levy beyond FY
2026. Under these conditions, the General Fund balance is projected to fall below the City’s 16.66% reserve policy in FY 2027
unless corrective action is taken. To keep up with increases to public safety pension contributions and maintain fiscal
stability, the City will need to consider additional property taxes, reductions to operating expenses, or new revenue
sources.
145,437,018$159,442,315$(14,505,297)$
18,608,702$4,547,615$14,561,087$
164,045,720$163,989,930$55,790$
5,558,702$5,558,702$
12,050,000$
1,000,000$
2,550,000$
953,000$
727,133$
(1,816,582)$
(3,424,638)$
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FY 2026 Adopted Budget | Evanston Page 14
Capital Improvement Plan
In 2024, the City issued $17.1 million in General Obligation (GO) bonds to reimburse the city for projects initiated in 2022
and 2023. Over the past two years, the City Council has approved two bond reimbursement resolutions to allow the City to
spend money from future bond issuances for 2024 and 2025 projects. They are intended as a temporary measure to allow
the City to time the purchase of GO Bonds to get a favorable interest rate or identify an alternative funding source.
As of August 31, the Capital Improvement Fund reflects a negative fund balance of ($12.1 million) and a negative cash
balance of ($5.9 million). The difference is primarily for projects that have been completed but not invoiced by the Illinois
Department of Transportation (IDOT). These balances will remain negative until bonds are issued or alternative funding
sources are identified. The City has utilized a range of temporary measures to fund these projects, including the use of
cash earmarked for IDOT reimbursements on six completed projects, as well as temporary advances from the General
Fund and the Debt Service Fund.
While further discussion is needed to determine how the City will fund 2024 and 2025 projects, the 2026 Adopted Budget
includes a Capital Improvements Plan with total expenses of $90.5 million across 12 funds. Details on all projects in the
plan can be found in the Capital Improvements Section of the budget book.
Figure 12: FY 2026 Adopted Capital Improvement Program
Fund Total
187- Library Fund
200- Motor Fuel Tax Fund
215- CDBG Fund
335- West Evanston TIF Fund
345- Chicago-Main TIF Fund
365- Five Fifths TIF Fund
415- Capital Improvements Fund
416 - Crown Construction Fund
420- Special Assessment Fund
505 - Parking Fund
510- Water Fund
515- Sewer Fund
TOTAL
A critical portion of developing the CIP is determining the appropriate funding sources. The City uses many different types
of funding to implement the CIP. The primary funding source is general obligation bonds. The City works to manage the
volume of bonds issued, but it is the current choice when no other funding source is available. The adopted budget
includes the following General Obligation bonds for capital improvement projects in 2026:
2026 Bonds - City: $26,223,000
2026 Bonds - Water: $22,548,000
2026 Bonds - Library Capital Improvements Fund: $1,155,000
The budget also includes IEPA ($11.5 million) loans to fund projects in the Water Fund. Other funding sources include
grants, property tax increments, and funding from other government agencies, such as Motor Fuel Tax and CDBG funds.
Community Benefits Agreement with Northwestern University
In Fall 2023, the City Council approved a new Community Benefits Agreement (CBA) between the City of Evanston and
Northwestern University. Among the many components of the CBA is a $3 million annual contribution to the Good
Neighbor Fund for 15 years beginning in 2024. Of that $3 million, $1 million is to be directed to Affordable Housing, and
$500,000 is to be directed towards sustainability efforts. The budget proposes to transfer the remaining $1.5 million to the
General Fund to cover operating expenses. The agreement also includes a fifteen-year guarantee of $2.5 million annually
from Liquor and Amusement Taxes, commencing upon completion of Ryan Field. While concerts are not planned for the
stadium in 2026, the budget assumes the resumption of football games, beginning in September 2026, which is expected
1,155,000$
3,930,000$
600,000$
1,725,000$
740,000$
207,361$
37,628,000$
300,000$
225,000$
775,000$
37,003,000$
6,230,000$
90,518,361$
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FY 2026 Adopted Budget | Evanston Page 15
to generate approximately $1 million in revenue. Per the agreement, Northwestern University will contribute the
remaining $1.5 million to meet the guaranteed amount, with $1 million contributed to the Affordable Housing Fund.
Enterprise Funds
The City's budget consists of four enterprise funds. Enterprise funds provide services to customers at a rate to cover the
cost of providing the infrastructure or service. The primary revenues for these funds are user fees while the primary
expenses are infrastructure improvements, personnel and benefits, and contractual services.
The City's budget consists of four enterprise funds. Enterprise funds provide services to customers at a rate to cover the
cost of providing the infrastructure or service. The primary revenues for these funds are user fees, while the primary
expenses are infrastructure improvements, personnel and benefits, and contractual services.
Parking Fund – In FY 2025, the Parking Division leveraged excess reserves to complete several key capital improvements,
including modernization of the PARC system gate controls, roof repairs, elevator upgrades, and fire panel replacements.
The FY 2026 CIP includes a scaled-back slate of projects, with $775,000 allocated for structural and roof repairs.
As of August 31, 2025, the Parking Fund holds an unaudited fund balance of $2.4 million. The Parking Fund Balance Policy
requires a reserve equal to 16.66% of annual expenses, approximately $1.8 million for FY 2026. Given the fund’s positive
financial position and excess reserves, the FY 2026 Adopted Budget does not include any increases to parking fees.
Water Funds – The Water Fund supports both operations and capital improvements for the Water Treatment Plant and
the Distribution Division. The FY 2026 Adopted Budget includes $37 million in capital spending within the Water Fund,
financed through a combination of state loans, General Obligation (GO) Bonds, and available fund balance.
Since 2009, the City’s Water Production Bureau has utilized a cost-of-service rate model to monitor the financial health of
the Water and Sewer Funds. This model is regularly updated with current data on revenues, expenditures, and future
capital needs. Recent updates indicate that the Water Fund may face financial instability within the next few years unless
corrective measures are taken.
Several factors are contributing to this pressure, all tied to the Evanston distribution system:
The need to replace the aging water mains.
The need to replace lead service lines as part of the water main projects.
The need to replace all 10,500 lead service lines between 2027 and 2047.
The increased cost of water main construction.
The cost of water main and lead service line replacement must be borne by the Evanston retail customers.
The 2025 budget included a 23.3% increase to water rates to keep up with these needs, with additional increases needed in
2026. Both the water and sewer fund cost-of-service models were updated and reviewed to reevaluate the 2026 rate
increases. Given the rate of spending on capital projects, available reserves, and outside funding opportunities, 2026 rate
increases can be deferred until 2027 with rates held flat.
Sewer Fund – The budget includes $6.2 million in capital spending in the sewer fund drawing upon the existing fund
balance and potential issuance of bonds. As with the water fund, sewer rate adjustments can be deferred to 2026, given
the current fund balance.
Solid Waste Fund – The Solid Waste Fund is primarily supported by sanitation service fees and, since 2018, property tax
revenue. Rather than raising rates at that time, the City incrementally increased the levy over three years. While the fund
has improved from its negative $1.2 million balance in 2018, long-term sustainability remains a concern.
To stabilize the fund, the City Council approved a $1 million transfer from General Fund reserves in 2022 and a modest 1.8%
rate increase in 2023. In December 2023, the Council approved 7.5% increases to sanitation service fees for both 2024 and
2025, covering rising service costs and contractual wage obligations.
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FY 2026 Adopted Budget | Evanston Page 16
Service costs continue to rise, and the FY 2026 Adopted Budget includes targeted increases to yard waste and special/bulk
pickup rates—set at $7.00 per month and $1.11 per unit, respectively. These adjustments align fees with actual service
delivery costs while maintaining current service levels. Rates for residential, apartment, and condo refuse collection will
remain unchanged.
Budget Priorities and City Council Goals
Based upon the feedback received from the community and the City Council, staff focused on the following six Council
Goals that were established by the previous Council for the development and adoption of this budget. Throughout each
department section, the budget touches on key FY 2025 accomplishments and FY 2026 initiatives that are planned to
make progress toward 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 Health — Make significant and measurable progress toward addressing E-plan priorities.
Conclusion
As the City moves into FY 2026, several key fiscal and policy considerations will require thoughtful deliberation by the City
Council:
Addressing the structural deficit and reducing reliance on reserves and one-time revenues by approving a property
tax levy increase for FY 2026.
Develop and adopt a long-term funding strategy for rising public safety pension contributions and major capital
needs, including building construction and rehabilitation.
Identify and allocate funding sources for outstanding FY 2024 and FY 2025 capital projects, and prioritize strategic
CIP investments for FY 2026.
Ensuring the sustainability of the City’s enterprise funds, particularly the Solid Waste Fund, where rate adjustments
are necessary to maintain current service levels.
Finally, I would like to extend my sincere appreciation to City staff—especially the budget team—for their dedication and
professionalism in preparing this budget. I also thank the Mayor and City Council for their strategic input and collaboration
throughout the year. City staff look forward to working closely with the Mayor, City Council, community members, and
other stakeholders to implement all programs, services, and priorities laid out in the FY 2026 Budget.
Sincerely,
Luke Stowe
City Manager
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FY 2026 Adopted Budget | Evanston Page 17
Budget Changes Over Time
Since FY 2021, total expenses and operating transfers have grown by $133.8 million—from $270.4 million to $404.0 million.
The key drivers, in order of magnitude, are as follows:
1. Increases to salaries and benefits (+$40.2 million since 2021): In FY 2023, all four of the City’s collective bargaining
agreements were approved at rates exceeding the 4.5% budgeted. These adjustments reflect inflationary trends and
were designed to align salaries with peer communities, supporting recruitment and retention. Increases included:
Police Patrol (18%), Police Sergeant (~8%), Fire Department (11%), AFSCME (8%), and Non-union employees (8%)
2. Increase to Capital Improvement Program (+$37.9 million since 2021): The FY 2026 Capital Improvement Program
totals $84.5 million. Inflation continues to impact construction costs, while demand for improvements to facilities,
parks, alleys, and water infrastructure has grown significantly.
3. Continued inclusion of ARPA in the budget (+$11.5 million since 2021): The City continues to budget American
Rescue Plan Act (ARPA) funds for projects and programs approved by the City Council.
4. Increase in transfers (+$10.4 million since 2021): While these transfers do not affect net expenses, the creation of
the Parks and Recreation Fund in FY 2026 has led to a notable increase in internal transfers.
5. Increase in contributions to public safety pensions (+$9.3 million since 2021): In line with the Council’s
commitment to achieve 100% pension funding by 2040—and following significant wage increases in 2023—pension
obligations have risen. While past increases were covered by reserves and one-time revenues, the FY 2026 budget
includes modest property tax increases to meet these growing costs.
6. Increase in spending on social services and sustainability (+$3.7 million): Compared to FY 2021, spending has
increased across:
Human Services Fund (CARE Team, Mayor’s Summer Youth Program)
Reparations Fund (Real Estate Transfer Tax allocations)
Good Neighbor Fund (community benefits agreement with Northwestern University)
Sustainability Fund (established in 2022)
Additional increases are reflected in federal grant programs (CDBG, HOME, CDBG Loan, Pro Housing) and the
Affordable Housing Fund.
7. Other (+$20.7 million): Other major increases include increases to debt service (+$3.3 million), TIF spending (+$3.4
million), and general increases to contracts and services resulting from 25% inflation since 2020.
Reasons for Budget Increases FY 2021 - FY 2026
Salaries and BenefitsSalaries and Benefits
40,157,096 (30.06%)40,157,096 (30.06%)
Salaries and Benefits
40,157,096 (30.06%)
Capital Spending 37,871,361 (28.35%)Capital Spending 37,871,361 (28.35%)Capital Spending 37,871,361 (28.35%)
Other 14,009,446 (10.49%)Other 14,009,446 (10.49%)Other 14,009,446 (10.49%)
ARPA 11,538,341 (8.64%)ARPA 11,538,341 (8.64%)ARPA 11,538,341 (8.64%)
Transfers 10,414,953 (7.80%)Transfers 10,414,953 (7.80%)Transfers 10,414,953 (7.80%)
Pension Contribution 9,265,238 (6.94%)Pension Contribution 9,265,238 (6.94%)Pension Contribution 9,265,238 (6.94%)
Housing and SustainabilityHousing and Sustainability
Funds 3,658,195 (2.74%)Funds 3,658,195 (2.74%)
Housing and Sustainability
Funds 3,658,195 (2.74%)
TIFs 3,392,296 (2.54%)TIFs 3,392,296 (2.54%)TIFs 3,392,296 (2.54%)
Debt Service 3,266,162 (2.45%)Debt Service 3,266,162 (2.45%)Debt Service 3,266,162 (2.45%)
Table of ContentsBudget Changes Over Time
FY 2026 Adopted Budget | Evanston Page 18
All Funds Summary (Adjusted for Interfund Transfers)
The City's FY 2026 Budgeted expenses (adjusted for interfund transfers) in all 41 funds are summarized below.
Fund
FY 2025
Net Budget
(Excluding
Transfers)
FY 2026
Adopted
Budget
Less
Transfers
to Other
Funds
FY 2026
Net Budget
(Excluding
Transfers)
FY 2025 vs
FY 2026 ($)
GENERAL FUND (100)
PARKS AND RECREATION FUND (130)
AMERICAN RESCUE PLAN (170)
GENERAL ASSISTANCE FUND (175)
HUMAN SERVICES FUND (176)
REPARATIONS FUND (177)
SUSTAINABILITY FUND (178)
GOOD NEIGHBOR FUND (180)
LIBRARY FUND (185)
LIBRARY DEBT SERVICE FUND (186)
LIBRARY CAPITAL IMPROVEMENT FD (187)
MOTOR FUEL TAX FUND (200)
EMERGENCY TELEPHONE (E911) FUND (205)
FOREIGN FIRE INSURANCE (206)
SPECIAL SERVICE AREA (SSA) #9 (210)
CDBG FUND (215)
CDBG LOAN FUND (220)
PRO HOUSING FUND (230)
HOME FUND (240)
AFFORDABLE HOUSING FUND (250)
DEBT SERVICE FUND (320)
HOWARD-RIDGE TIF FUND (330)
WEST EVANSTON TIF FUND (335)
DEMPSTER-DODGE TIF FUND (340)
CHICAGO-MAIN TIF (345)
SPECIAL SERVICE AREA (SSA) #6 (350)
SPECIAL SERVICE AREA (SSA) #7 (355)
SPECIAL SERVICE AREA (SSA) #8 (360)
SPECIAL SERVICE AREA (SSA) #10 (361)
FIVE FIFTH TIF FUND (365)
CAPITAL IMPROVEMENTS FUND (415)
CROWN CONSTRUCTION FUND (416)
CROWN MAINTENANCE FUND (417)
SPECIAL ASSESSMENT FUND (420)
PARKING SYSTEM FUND (505)
WATER FUND (510)
SEWER FUND (515)
SOLID WASTE FUND (520)
FLEET SERVICES FUND (600)
EQUIPMENT REPLACEMENT FUND (601)
INSURANCE FUND (605)
TOTAL:
113,331,458$147,729,728$42,265,279$105,464,449$(7,867,009)$
-$16,260,202$880,000$15,380,202$15,380,202$
16,562,975$11,538,341$700,000$10,838,341$(5,724,634)$
1,342,920$1,380,191$-$1,380,191$37,271$
6,360,977$6,616,338$-$6,616,338$255,361$
1,301,000$1,101,000$-$1,101,000$(200,000)$
1,706,513$1,526,309$-$1,526,309$(180,204)$
164,000$3,556,750$3,556,750$-$(164,000)$
9,646,921$10,550,020$360,325$10,189,695$542,774$
576,946$547,823$-$547,823$(29,123)$
1,900,000$1,155,000$-$1,155,000$(745,000)$
6,359,650$6,120,000$-$6,120,000$(239,650)$
1,743,699$1,833,312$119,142$1,714,170$(29,529)$
200,000$200,000$-$200,000$-$
642,145$675,000$-$675,000$32,855$
3,788,998$1,862,559$-$1,862,559$(1,926,439)$
306,565$308,000$-$308,000$1,435$
-$1,000,000$-$1,000,000$1,000,000$
2,275,912$2,074,988$-$2,074,988$(200,924)$
2,362,480$2,695,872$-$2,695,872$333,392$
15,988,861$15,722,798$-$15,722,798$(266,063)$
513,500$1,127,887$347,313$780,574$267,074$
2,712,790$4,091,124$110,550$3,980,574$1,267,784$
12,000$399,910$195,123$204,787$192,787$
850,010$1,608,944$308,370$1,300,574$450,564$
220,000$210,000$-$210,000$(10,000)$
140,000$146,392$-$146,392$6,392$
60,200$62,006$-$62,006$1,806$
90,000$97,595$-$97,595$7,595$
1,150,520$1,898,998$73,850$1,825,148$674,628$
26,222,000$31,628,000$-$31,628,000$5,406,000$
200,060$929,929$629,869$300,060$100,000$
175,000$175,000$-$175,000$-$
1,650,050$665,726$165,676$500,050$(1,150,000)$
8,334,232$10,670,479$3,638,639$7,031,840$(1,302,392)$
62,760,447$64,631,333$6,183,505$58,447,828$(4,312,619)$
8,470,950$13,438,802$1,951,808$11,486,994$3,016,044$
6,506,458$7,587,770$418,600$7,169,170$662,712$
4,204,265$4,410,955$-$4,410,955$206,690$
5,496,912$2,800,000$-$2,800,000$(2,696,912)$
22,373,693$22,977,815$-$22,977,815$604,122$
338,705,108$404,012,896$61,904,799$342,108,097$3,402,989$
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 19
All Funds Summary (Including Interfund Transfers)
The City's FY 2026 Budgeted expenses (including interfund transfers) in all 41 funds are summarized below.
Fund FY 2023 Actual FY 2024
Actual
FY 2025
Adopted
Budget
FY 2026
Adopted
Budget
FY 2025 vs
FY 2026 ($)
General Fund (100)
Parks and Recreation Fund (130)
American Rescue Plan (170)
General Assistance Fund (170)
Human Services Fund (176)
Reparations Fund (177)
Sustainability Fund (178)
Good Neighbor Fund (180)
Library Fund (185)
Library Debt Service Fund (186)
Library Capital Improvement Fd (187)
Motor Fuel Tax Fund (200)
Emergency Telephone (E911) Fund (205)
Foreign Fire Insurance (206)
Special Service Area (SSA) #9 (210)
CDBG Fund (215)
CDBG Loan Fund (220)
Pro Housing Fund (230)
Home Fund (240)
Affordable Housing Fund (250)
Debt Service Fund (320)
Howard-Ridge TIF Fund (330)
West Evanston TIF Fund (335)
Dempster-Dodge TIF Fund (340)
Chicago-Main TIF (345)
Special Service Area (SSA) #6 (350)
Special Service Area (SSA) #7 (355)
Special Service Area (SSA) #8 (360)
Special Service Area (SSA) #10 (361)
Five-Fifths Fund (365)
Capital Improvements Fund (415)
Crown Construction Fund (416)
Crown Maintenance Fund (417)
Special Assessment Fund (420)
Parking System Fund (505)
Water Fund (510)
Sewer Fund (515)
Solid Waste Fund (520)
Fleet Services Fund (600)
Equipment Replacement Fund (601)
Insurance Fund (605)
TOTAL:
143,029,844$151,306,491$151,278,402$147,729,728$(3,548,674)$
-$-$-$16,260,202$16,260,202$
7,434,037$11,126,689$18,062,975$11,538,341$(6,524,634)$
1,091,177$1,246,739$1,342,920$1,380,191$37,271$
4,246,737$5,218,272$6,360,977$6,616,338$255,361$
2,261,405$2,617,960$1,301,000$1,101,000$(200,000)$
567,747$1,097,475$1,706,513$1,526,309$(180,204)$
557,887$3,250,962$3,164,000$3,556,750$392,750$
7,762,567$8,468,446$10,007,246$10,550,020$542,774$
507,913$574,676$576,946$547,823$(29,123)$
1,192,903$205,050$1,900,000$1,155,000$(745,000)$
2,831,512$3,045,564$6,359,650$6,120,000$(239,650)$
1,664,398$1,953,760$1,862,841$1,833,312$(29,529)$
261,615$234,513$200,000$200,000$-$
640,515$618,341$642,145$675,000$32,855$
2,020,464$1,682,909$3,788,998$1,862,559$(1,926,439)$
151,862$57,103$306,565$308,000$1,435$
-$-$-$1,000,000$1,000,000$
104,159$169,895$2,275,912$2,074,988$(200,924)$
487,487$391,091$2,362,480$2,695,872$333,392$
15,203,557$15,033,322$15,988,861$15,722,798$(266,063)$
1,553,879$1,401,664$857,413$1,127,887$270,474$
2,282,700$2,051,405$2,823,340$4,091,124$1,267,784$
185,426$204,648$205,343$399,910$194,567$
2,722,028$1,692,149$1,158,000$1,608,944$450,944$
206,759$214,230$220,000$210,000$(10,000)$
144,223$139,844$140,000$146,392$6,392$
60,632$57,832$60,200$62,006$1,806$
-$-$90,000$97,595$7,595$
920,970$1,015,535$1,224,370$1,898,998$674,628$
14,164,514$20,957,828$26,222,000$31,628,000$5,406,000$
1,013,010$738,684$788,429$929,929$141,500$
-$-$175,000$175,000$-$
1,137,031$575,923$1,880,681$665,726$(1,214,955)$
12,888,981$13,346,277$11,883,699$10,670,479$(1,213,220)$
21,683,305$26,601,471$68,788,582$64,631,333$(4,157,249)$
7,604,285$7,726,864$10,483,001$13,438,802$2,955,801$
6,191,417$6,294,948$6,925,058$7,587,770$662,712$
4,137,721$4,047,627$4,204,265$4,410,955$206,690$
1,596,799$1,834,077$5,496,912$2,800,000$(2,696,912)$
19,192,139$20,866,842$22,373,693$22,977,815$604,122$
289,703,605$318,067,106$395,488,417$404,012,896$8,524,479$
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 20
Property Tax Levy
FY 2023
ADOPTED
FY 2024
ADOPTED
FY 2025
ADOPTED
FY 2026
ADOPTED
CHANGE ($)CHANGE
(%)
GENERAL FUND - CORPORATE
Gross Levy 8,414,703 8,414,703 8,371,551 8,507,292
Loss Factor*252,441 252,441 209,289 207,495
Net Levy 1.7%
PARKS AND RECREATION FUND
Gross Levy 0 0 0 1,025,000
Loss Factor*0 0 0 25,000
Net Levy -
GENERAL FUND - IMRF PENSION
Gross Levy 922,716 922,716 1,320,549 1,691,250
Loss Factor*27,681 27,681 33,014 41,250
Net Levy 28.2%
HUMAN SERVICES FUND
Gross Levy 3,206,186 3,463,918 3,743,590 6,303,750
Loss Factor*96,186 103,918 93,590 153,750
Net Levy 68.5%
SOLID WASTE FUND
Gross Levy 1,373,711 1,373,711 974,359 461,250
Loss Factor*41,211 41,211 24,359 11,250
Net Levy -52.6%
FIRE PENSION FUND
Gross Levy 9,895,474 9,895,474 9,844,728 9,838,575
Loss Factor*296,864 296,864 246,118 239,965
Net Levy 0.0%
POLICE PENSION FUND
Gross Levy 10,712,881 10,712,881 10,657,944 10,651,282
Loss Factor*321,386 321,386 266,449 259,787
Net Levy 0.0%
CITY LEVY SUBTOTAL
Gross Levy 34,525,671 34,783,403 34,912,720 38,478,399
Loss Factor*1,035,769 1,043,501 872,819 938,497
TOTAL CITY NET LEVY 10.3%
GENERAL ASSISTANCE (GA) FUND
Gross Levy 1,340,206 1,082,474 769,231 768,750
Loss Factor*40,206 32,474 19,231 18,750
TOTAL GA FUND NET LEVY 0.0%
LIBRARY FUND
Gross Levy 7,768,528 8,467,695 8,845,484 9,723,951
Loss Factor*224,289 254,031 221,137 237,170
TOTAL LIBRARY NET LEVY 10.0%
DEBT SERVICE FUND
Gross Levy 13,522,171 13,404,398 13,149,076 13,149,076
Loss Factor*643,913 638,305 382,983 382,983
Net Levy 0.0%
LIBRARY DEBT SERVICE
Gross Levy 533,309 603,411 594,254 564,257
Loss Factor*25,396 28,734 17,308 16,435
Net Levy - Library Debt -5.0%
DEBT SERVICE LEVY SUBTOTAL
Gross Levy 14,055,480 14,007,809 13,743,330 13,713,333
Loss Factor*699,309 667,039 400,291 399,418
DEBT SERVICE NET LEVY -0.2%
TOTAL GROSS LEVY 57,689,885 58,341,381 58,270,765 62,684,433 4,413,669 7.6%
Total Loss Factor*1,999,573 1,997,045 1,513,477 1,593,835 80,358
TOTAL NET LEVY 7.6%
*A 3% loss factor for Debt Service and a 2.5% loss factor for all other levies will be applied by Cook County.
8,162,262$8,162,262$8,162,262$8,299,797$137,535$
-$-$-$1,000,000$1,000,000$
895,035$895,035$1,287,535$1,650,000$362,465$
3,110,000$3,360,000$3,650,000$6,150,000$2,500,000$
1,332,500$1,332,500$950,000$450,000$(500,000)$
9,598,610$9,598,610$9,598,610$9,598,610$-$
10,391,495$10,391,495$10,391,495$10,391,495$-$
33,489,902$33,739,902$34,039,902$37,539,902$3,500,000$
1,300,000$1,050,000$750,000$750,000$-$
7,535,472$8,213,664$8,624,347$9,486,782$862,435$
12,878,258$12,766,093$12,766,093$12,766,093$-$
507,913$574,677$576,946$547,822$(29,124)$
13,386,171$13,340,770$13,343,039$13,313,915$(29,124)$
55,711,545$56,344,336$56,757,288$61,090,599$4,333,311$
Table of ContentsProperty Tax Levy
FY 2026 Adopted Budget | Evanston Page 21
Property Tax Explanation
Each property in Cook County is assessed a property tax based on the levies of all taxing districts that support the property.
You can look up your property's tax information online or learn more about how Cook County calculates property taxes.
Cook County releases a summary report each year providing an average Composite Tax rate for each community, which is
the average property tax rate for all properties within each municipality. This rate can be used to compare your individual
home's property tax rate versus the average composite rate in your community, as well as to compare the average
composite tax rate across municipalities. Other counties in Illinois release similar composite rate calculations each year.
In 2024, the Finance & Budget Committee asked staff to create a list of Peer Communities to compare various attributes,
financials, and policies. Information on how these communities were selected can be found on the committee's website.
Property Tax Rate Comparison: The table below shows how Evanston's 2023 Composite Tax Rate compares to its seven
Peer Communities (2024 composite rates are not yet available from Cook County). This table also reflects communities'
libraries and Park Districts (where applicable) to help make this more of an "apples to apples" comparison between
communities. Most other communities have a separate Park District as a separate taxing body from the municipality.
City
2023
Composite
Rate
2023
Municipality
Rate
2023
Librar y
Rate
2023 Park
District
Rate
City + Librar y +
Par k District
Rate
City + Librar y +
Parks as % of
Composite Rate
Oak Park 10.811 1.622 0.482 0.521 2.625 24.28%
Palatine 9.825 0.978 0.353 0.649 1.980 20.15%
Arlington Heights 9.204 1.009 0.394 0.481 1.884 20.47%
Skokie 8.986 0.486 0.430 0.407 1.323 14.72%
Park Ridge 8.985 0.706 0.200 0.524 1.430 15.92%
Des Plaines 8.694 0.923 0.224 0.441 1.588 18.27%
Bloomington*8.415 0.993 0.293 0.000 1.286 15.28%
Evanston*8.066 1.298**0.221 0.000 1.519 18.83%
*Bloomington and Evanston have a Parks and Recreation Department, not a separate taxing Park District
**Evanston Municipality rate also includes the General Assistance property tax levy
Property Tax Amount Comparison: The table below shows the approximate dollar amount for a $454,600 home in
Evanston and its seven Peer Communities. It also shows approximately how much goes towards: 1) City + Library + Park
District, 2) its elementary and secondary school districts, and 3) all other taxing bodies. Note, any individual property's rate
may be higher or lower depending on the specific combination of taxing districts servicing a property.
City Home
Value
2023
Average
Composite
Tax Rate
Approximate Tax
Bill for
Composite Rate
Approximate
Tax Bill (City +
Librar y + Park
District)
Approximate Tax
Bill (Elementar y &
Secondar y School
Districts)
Approximate
Tax Bill (All
Other Taxing
Districts)
Oak Park $454,600 10.811 $13,743.05 $3,336.93 $8,543.80 $1,862.32
Palatine $454,600 9.825 $12,489.64 $2,517.00 $8,447.19 $1,525.45
Arlington Heights $454,600 9.204 $11,700.22 $2,394.96 $7,468.36 $1,836.90
Skokie $454,600 8.986 $11,423.09 $1,681.81 $8,634.06 $1,107.22
Park Ridge $454,600 8.985 $11,421.82 $1,817.83 $8,096.34 $1,507.66
Des Plaines $454,600 8.694 $11,051.90 $2,018.68 $7,468.36 $1,564.86
Bloomington*$454,600 8.415 $12,247.07 $1,871.56 $7,617.21 $2,758.29
Evanston**$454,600 8.066 $10,253.58 $1,930.97 $6,907.76 $1,414.86
*Bloomington uses McLean County’s calculation for a property’s EAV at 33.33% of market value, which differs from Cook County
**Evanston Municipality rate also includes the General Assistance property tax levy
Note: Total taxes for all communities include the maximum allowable Homeowners exemption for their respective counties
Table of ContentsProperty Tax Levy
FY 2026 Adopted Budget | Evanston Page 22
Changes from Proposed Budget to Adopted Budget
The City Council made two changes to the proposed budget prior to adopting it on November 24, 2025.
Adjustments to Expenses
Fund Description of Adjustment
Adjustment
Amount
Sustainability Fund
Added $25,000 for Climate Action
Outreach.$25,000
TOTAL $25,000
Adjustments to Revenues
Fund Description of Adjustment
Adjustment
Amount
General Fund
Eliminate $3,000,000 proposed
property tax increase to fund
public safety pensions.
($3,000,000)
General Fund
Increase use of fund balance by
$3,000,000 for public safety
pension contributions.
$3,000,000
TOTAL $0
Table of ContentsChanges to Adopted Budget
FY 2026 Adopted Budget | Evanston Page 23
GENERAL INFORMATION
Table of ContentsGeneral Information
FY 2026 Adopted Budget | Evanston Page 24
About the City
The City of Evanston
The City 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 flavor 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, five public swimming beaches, athletic
fields, 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 officials consisting of a Mayor and nine Ward Council Members. Through the Council-Manager
form of government, elected officials 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 financial course of the City of Evanston and defines 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 2026
Budget includes 41 funds. Several departments have operations in multiple funds. More detailed information on this 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, Health and Human Services, Community Development, Public Works, and
Administrative Services. It is primarily supported by taxes, as well as charges for services, fines and various fees from
sources such as permits and licenses. Other Funds include Special Revenue Funds, Debt Service Funds, Capital Projects
Funds, Enterprise Funds, and Internal Service Funds.
Historically, the City's Parks and Recreation Department was resourced through the City's General Fund. In the City's 2026
budget, this department is now supported by its own fund (Parks and Recreation Fund #130).
Table of ContentsAbout the City
FY 2026 Adopted Budget | Evanston Page 25
Population Overview
T O T A L P O P U L A T I O N
76,552 -0.81%
vs. 2022
G R O W T H R A N K
1481 out of 2737 Municipalities in Illinois
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial
Censuses
D AY T I M E P O P U L A T I O N
87,640
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
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022
67.5k
70k
72.5k
75k
77.5k
80k
82.5k
Table of ContentsDemographics
FY 2026 Adopted Budget | Evanston Page 26
P O P U L AT I O N BY A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
Principal Property Taxpayers
Below is a list of the top Principal Property Taxpayers in the City of Evanston. This information is from the City's 2024
Annual Comprehensive Financial Report.
Source: City of Evanston, Illinois: Annual Comprehensive Financial Report For the Year Ended December 31, 2024 (pg 169)
3K3K 3K
4K4K 4K 4K4K 4K
7K7K 7K
7K7K 7K
10K10K 10K
9K9K 9K 9K9K 9K
4K4K 4K 5K5K 5K
8K8K 8K
4K4K 4K
2K2K 2K
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
0
3K
5K
8K
10K
13K
Table of ContentsDemographics
FY 2026 Adopted Budget | Evanston Page 27
Household Analysis
T O T A L H O U S E H O L D S
31,387
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.
-20%
lower than state average
-13%
lower than state average
21%
higher than state average
84%
higher than state average
* Data Source: American Community Survey 5-year estimates
Family Households
40%
Married Couples
41%
Singles
35%
Senior Living Alone
22%
Table of ContentsDemographics
FY 2026 Adopted Budget | Evanston Page 28
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings
typically vary by geographic regions and should be looked at in context of the overall cost of living.
H O U S E H O L D I N C O M E
Above $200,000
24%83.00%
higher than state average
Median income
$95,766 17.21%
higher than state average
Below $25,000
13%-10.22%
lower than state average
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
Table of ContentsDemographics
FY 2026 Adopted Budget | Evanston Page 29
Housing Overview
2 0 2 3 M E D I A N H O M E VA L U E
$472,300
* Data Source: 2023 US Census Bureau, 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: 2023 US Census Bureau, 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
Evanston State Avg.
44%
Rent
56%
Own
33%
Rent
67%
Own
* Data Source: 2023 US Census
Bureau, 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
2023
300K
350K
400K
450K
500K
1K1K 1K
2K2K 2K
4K4K 4K
2K2K 2K
3K3K 3K
1K1K 1K
1K1K 1K
796796 796
684684 684
169169 169
335335 335
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 1K 2K 3K 4K
Table of ContentsDemographics
FY 2026 Adopted Budget | Evanston Page 30
Organization Chart
The City of Evanston operates under a Council-Manager form of government. The non-partisan legislative body is
comprised of ten elected officials consisting of a Mayor and nine ward Council Members. Through the Council-Manager
form of government, elected officials create policy and direct the City Manager in the implementation of those plans. This
places the responsibility for day-to-day provision of services on a professional manager and staff.
City of Evanston Org Char t
City of Evanston Residents
Elected Officials
Mayor Daniel Biss
City Council
Boards and Commissions
Evanston Public Library
Yolande Wilburn
Executive Director
City Manager
Luke Stowe
Deputy City Manager
Carina Sanchez
Law
Alexandra Ruggie
Corporation Counsel
Administrative Services
Michael Rivera
Interim Director
Police
Schenita Stewart
Police Chief
Health & Human Services
Ikenga Ogbo
Director
Parks & Recreation
Audrey Thompson
Director
Deputy City Manager
Vacant
Finance
Hitesh Desai
CFO
Community Development
Sarah Flax
Director
Fire
Paul Polep
Fire Chief
Public Works Agency
Edgar Cano
Director
City Clerk
Stephanie Mendoza
Table of ContentsOrganization Chart
FY 2026 Adopted Budget | Evanston Page 31
2026 Budget Calendar
Date(s)Task/Step/Meeting
Jan 1, 2025 Fiscal Year 2025 Begins.
May 11 - May 30,
2025
Finance Staff held preliminary Budget Meetings with Departments about the FY 2026
Budget Planning Process.
May 22 - Jun 6,
2025
Staff met with Councilmembers about preliminary FY 2026 Budget Planning ideas.
June 2025 Finance Staff provide FY 2026 Budget Planning Materials to Departments. Departments
began developing Department Budgets.
July 2025 Departments continued developing Department Budgets. Finance Staff hosted a
training for staff on Budget Planning Materials. Finance Staff initialized Budget Planning
settings in New World ERP.
Aug 4-29, 2025 Finance and CMO met with Departments about their FY 2026 Budgets. Finance Staff
began compiling FY 2026 Budget Documentation.
Sep 2-19, 2025 Finance and CMO met with Departments again about FY 2026 Budgets.
Sep 5, 2025 FY 2026 Department Budgets and Budget Requests “Soft Locked.”
Sep 5 - Oct 2,
2025
Finance Staff finished compiling Budget Documentation. Finance Staff reviewed and
entered FY 2026 Proposed Budget numbers in New World ERP and ClearGov.
Sep 9-18, 2025
Staff met individually with Councilmembers and the Mayor to preview FY 2026 Proposed
Budget challenges and opportunities.
Oct 6, 2025 FY 2026 Proposed Budget was published on the City’s website.
Oct 13, 2025 FY 2026 Proposed Budget will be presented at the regular City Council meeting.
Oct 14, 2025 FY 2026 Proposed Budget will be presented at the regular Finance & Budget Committee
meeting.
Oct 15 - Nov 24,
2025
Staff refine and update the FY 2026 Proposed Budget based on the feedback received
from City Council, Finance & Budget Committee, and the Community.
Oct-Nov, 2025 FY 2026 Proposed Budget will be presented at Ward meetings.
Oct 27, 2025 FY 2026 Budget Public Hearing will be held at the regular City Council meeting.
Nov 3, 2025 FY 2026 Truth in Taxation Hearing will be held at a Special City Council meeting.
Nov 10, 2025 Budget Discussion and Introduction of Tax Levy Ordinances at the regular City Council
meeting.
Nov 24, 2025 FY 2026 Budget Adoption by the City Council at the regular City Council Meeting.
December 2025 Following approval by City Council, FY 2026 Adopted Budget is published on the City’s
website.
Dec 26, 2025 Tax Levy filing deadline with Cook County
Table of ContentsBudget Calendar
FY 2026 Adopted Budget | Evanston Page 32
Fund Structure
The City's Budget is divided into 41 funds and organized by departments. Funds are the largest financial unit of the City's
budget. Departments are functional units of government, and lay across the City's funds. The funds are categorized into
different types, as shown in the table below.
Fund Type Fund Title Fund Type Fund Title
General Funds General Fund (100)Special Revenue Funds American Rescue Plan (170)
Parks and Recreation Fund (130)*General Assistance Fund (175)
Human Services Fund (176)Reparations Fund (177)
Sustainability Fund (178)
Debt Service Funds Debt Service Fund (320)Good Neighbor Fund (180)
Howard-Ridge TIF Fund (330)Motor Fuel Tax Fund (200)
West Evanston TIF Fund (335)Emergency Telephone Fund (205)
Dempster-Dodge TIF Fund (340)Foreign Fire Insurance (206)
Chicago-Main TIF (345)CDBG Fund (215)
Five-Fifths Fund (365)CDBG Loan Fund (220)
Special Service Area (SSA) #6 (350)PRO Housing Fund (230)*
Special Service Area (SSA) #7 (355)Home Fund (240)
Special Service Area (SSA) #8 (360)Affordable Housing Fund (250)
Special Service Area (SSA) #9 (210)
Special Service Area (SSA) #10 (361)
Capital Project Funds Capital Improvements Fund (415)Internal Service Funds Fleet Services Fund (600)
Crown Construction Fund (416)Equipment Replacement Fund (601)
Crown Maintenance Fund (417)Insurance Fund (605)
Special Assessment Fund (420)
Enterprise Funds Parking System Fund (505)Component Unit Funds Library Fund (185)
Water Fund (510)Library Debt Service Fund (186)
Sewer Fund (515)Library Capital Improvement Fd (187)
Solid Waste Fund (520)
* The Parks and Recreation Fund (130) and PRO Housing Fund (230) are new funds that were added in the FY2026 Budget.
Table of ContentsFund Structure and Descriptions
FY 2026 Adopted Budget | Evanston Page 33
Fund-Department Relationships
Department Fund Title Department Fund Title
13 City Council General Fund (100)30 Parks and Recreation Parks and Recreation Fund (130)
Human Services Fund (176)
14 City Clerk General Fund (100)
40 Public Works Agency General Fund (100)
15 City Manager's Office General Fund (100)Motor Fuel Tax Fund (200)
Reparations Fund (177)Capital Improvements Fund (415)
Sustainability Fund (178)Crown Construction Fund (416)
Crown Center Maintenance (417)
17 Law General Fund (100)Special Assesment Fund (420)
Parking System Fund (505)
19 Administrative Services General Fund (100)Water Fund (510)
Capital Improvements Fund (415)Sewer Fund (515)
Parking System Fund (505)Solid Waste Fund (520)
Fleet Services Fund (600)
Equipment Replacement Fund (601)48 Library Library Fund (185)
Library Debt Service Fund (186)
21 Community Development General Fund (100)Library Capital Improvement FD (187)
Human Services Fund (176)
CDBG Fund (215)99 Non-Departmental General Fund (100)
CDBG Loan Fund (220)American Rescue Plan (170)
PRO Housing Fund (230)Good Neighbor Fund (180)
HOME Fund (240)Debt Service Fund (320)
Affordable Housing Fund (250)Howard-Ridge TIF Fund (330)
West Evanston TIF Fund (335)
22 Police General Fund (100)Dempster-Dodge TIF Fund (340)
Emergency Telephone Fund (205)Chicago-Main TIF Fund (345)
Five Fifths Fund (365)
23 Fire Mgmt & Support General Fund (100)Special Service Area (SSA) #6 (350)
Special Service Area (SSA) #7 (355)
24 Health General Fund (100)Special Service Area (SSA) #8 (360)
General Assistance Fund (175)Special Service Area (SSA) #9 (210)
Human Services Fund (176)Special Service Area (SSA) #10 (361)
Capital Improvements Fund (415)
Table of ContentsFund Structure and Descriptions
FY 2026 Adopted Budget | Evanston Page 34
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.
Parks and Recreation Fund - To account for all Parks and Recreation Department activities.
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 financing 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 financing 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 financing 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 financing district.
Five Fifths (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax
increment financing district.
Special Service Area (SSA) No. 6 Fund - To account for promotion, advertisement, and street maintenance costs of the
area located in the City's commercial district surrounding Dempster, Chicago, and Main. Financing is provided by the City
through an annual special service area property tax levy.
Special Service Area (SSA) No. 7 Fund - To account for promotion, advertisement, and street maintenance costs of the
area located in the City's East Central Street business district. Financing is provided by the City through an annual special
service area property tax levy.
Special Service Area (SSA) No. 8 Fund - To account for promotion, advertisement, and street maintenance costs of the
area located in the City's West Central Street business district. Financing is provided by the City through an annual special
service area property tax levy.
Special Service Area (SSA) No. 9 Fund - To account for promotion, advertisement, and street maintenance costs of the
area located in the City's central business district. Financing is provided by the City through an annual special service area
property tax levy.
Special Service Area (SSA) No. 10 Fund - To account for promotion, advertisement, and street maintenance costs of the
area located along Howard Street from the CTA tracks to just west of Asbury Avenue. Financing is provided by the City
through an annual special service area property tax levy.
CAPITAL PROJECTS FUNDS
Capital Improvement Fund - To account for capital projects not funded through special revenue, tax increment financing,
or enterprise funds. Capital projects include, but are not limited to: long term improvements to public buildings, the
Table of ContentsFund Structure and Descriptions
FY 2026 Adopted Budget | Evanston Page 35
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.
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) financed 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, financing, 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, financing, 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 costs related to health insurance, general liability and workers' compensation claims. This
fund uses “funding premium” payments from City operating funds to pay claim and premium costs incurred.
COMPONENT UNIT FUNDS
Library Fund – To account for the Evanston Public Library. The Evanston Public Library promotes the development of
independent, self-confident, and literate citizens through the provision of open access to cultural, intellectual, and
informational resources for all ages.
Library Capital Fund – To account for the capital improvements to the Evanston Public Library. Funding is provided
primarily through property tax levy.
Library Debt Fund – To account for principal and interest payments on debt proceeds issued and allocated to the
Evanston Public Library.
Library Endowment Fund (not included in budget) – The Evanston Public Library established the Library Endowment in
1907 to provide a reliable source of income to support special projects and the acquisition of 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
Table of ContentsFund Structure and Descriptions
FY 2026 Adopted Budget | Evanston Page 36
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 financial 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 and capital projects as authorized per the
Illinois Department of Transportation. Financing provided from a State of Illinois municipal allotment of gasoline taxes.
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.
Foreign Fire Insurance Fund - State law requires all insurance companies not incorporated under the laws of the State of
Illinois, and that provide fire insurance for property situated within an Illinois municipality or fire protection district that
maintains a fire department, to remit a foreign fire insurance license fee to the foreign fire insurance board, or to the
secretary of a fire protection district. The funds are managed by the Fire Department.
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 benefit
the immediate neighborhood nearby the store.
Pathways to Removing Obstacles (PRO) Housing Fund - To account for the revenues and expenditures of the Federal
Pathways to Removing Obstacles to Housing grant program.
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.
PENSION TRUST FUNDS (not included in budget)
Police and Fire Pension Fund - To account for the accumulation of resources to pay pension costs. Resources are
contributed by sworn police and fire members at a fixed rate as mandated by state statute and by the City through an
annual property tax levy as determined by an independent actuary.
Table of ContentsFund Structure and Descriptions
FY 2026 Adopted Budget | Evanston Page 37
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 defined 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 financial position and the results of its operations. Fund
accounting is designed to demonstrate legal compliance and to aid financial 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
financial 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 financial resources. Funds are classified into three
categories: governmental, proprietary and fiduciary. 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 fixed 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 reflected in the financial statements:
1. The City Manager submits to the City Council an operating budget for the fiscal year commencing the following fiscal
year. The operating budget includes expenditures and the means of financing them.
2. Public budget hearings are conducted. Taxpayer comments are received and noted.
3. 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.
4. 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, expenditures and changes in fund balances - budget and actual GAAP revenues and expenditures have
been adjusted to the budgetary basis.
The level of control (the level at which expenditures may not exceed budget) is at the fund level. All unencumbered annual
appropriations are lapsed at the fiscal year-end.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of
monies are recorded, reserves 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 financial information of general governmental type funds (for example, the general fund itself and MFT funds) is
prepared on a modified accrual basis. Briefly, this means that revenues are usually recorded when they become available
and are measurable while expenditures are recorded when the liability has been incurred.
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 (example, water user fees are recognized as revenue when bills are produced).
The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of “generally
accepted accounting principles” (GAAP) and a budget basis for comparison purposes.
Financial Control Procedures
The City reports financial 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 Office.
Disbursements are made only if the expenditure is within the authorized appropriation. For all major expenditures,
purchase orders are prepared, then approved, and then the related appropriation is encumbered before a check is issued.
Table of ContentsBasis of Budgeting
FY 2026 Adopted Budget | Evanston Page 38
Financial Policies
The FY 2026 budget complies with all relevant financial policies. In ongoing efforts to formally address long-term
budgeting provisions, the City of Evanston has endorsed the following Budget Policy.
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 financial quarter, the City Manager shall present a report
summarizing budgeted vs. actual revenues and expenditures.
Review of the Annual Comprehensive Financial Report - The Finance and Budget Committee and City Council shall review
the Comprehensive Annual Financial Report. This review shall take place at the earliest meeting date following
publication.
Copies of the Proposed and Final Budget - Sufficient copies of the proposed and final budget shall be placed on file 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 final 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 final 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
final 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 office 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 deficit to account for the transfers out to other funds as noted in the reserve
policy.
Parking System Fund - This is an enterprise fund and as such is expected to be self-sufficient. Any revenues generated,
especially from sales, should be retained to maintain the fund. Periodically, fees should be increased to sufficiently 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 sufficient 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 Firefighters 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
Table of ContentsFinancial Policies
FY 2026 Adopted Budget | Evanston Page 39
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 benefits 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 financial 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 Benefit Program costs are accounted for in this fund and at the
Intergovernmental Personal Benefits Cooperative (IPBC). As required by the IPBC the City will maintain a minimum of one
month’s reserve for PPO benefit programs at the IPBC. Further, the City will set rates and manage program benefit costs
to keep cost increases below the Medical rate of inflation.
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.
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 fleet
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 financing 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-sufficient. 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 reflect true program costs.
Solid Waste Fund - This is an enterprise fund and as such is expected to be self-sufficient. 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 reflect true program costs.
Expenditure Analysis - City Council shall review all significant 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.
Table of ContentsFinancial Policies
FY 2026 Adopted Budget | Evanston Page 40
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 sufficient 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 sufficient 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 sufficient 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 sufficient 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 efficient 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 (TIF) 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 - 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 Benefits 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
defined 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 sufficient 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 fleet as noted in the prior year Annual Audit.
Table of ContentsFinancial Policies
FY 2026 Adopted Budget | Evanston Page 41
REVENUE SOURCES
Table of ContentsRevenue Sources
FY 2026 Adopted Budget | Evanston Page 42
Summary - All Revenues by Source
Historical Revenues by Rev Source
Library Revenue Workers Compensation and Liability Interest Income
Fines and Forfeitures Insurance Licenses, Permits and Fees
Interfund Transfers Intergovernmental Revenue Other Revenue
Property Taxes Charges for Services Other Taxes
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $64,012,129 $64,187,921 $64,722,257 $69,088,592 6.75%
Other Taxes $71,770,191 $72,589,830 $70,165,000 $73,485,000 4.73%
Licenses, Permits and Fees $7,904,311 $20,143,189 $10,298,300 $10,029,300 -2.61%
Charges for Services $61,886,921 $66,646,855 $68,809,834 $72,231,725 4.97%
Fines and Forfeitures $4,458,841 $4,308,948 $4,385,000 $4,603,000 4.97%
Intergovernmental Revenue $17,403,155 $20,911,129 $18,955,203 $17,978,839 -5.15%
Other Revenue $17,398,197 $42,733,604 $90,903,771 $102,351,796 12.59%
Interest Income $5,804,573 $6,962,562 $1,970,100 $2,187,600 11.04%
Interfund Transfers $22,663,027 $18,938,449 $15,603,037 $20,853,393 33.65%
Workers Compensation and
Liability $1,229,729 $896,752 $886,000 $386,000 -56.43%
Insurance $9,506,290 $9,860,355 $10,200,654 $10,206,534 0.06%
Library Revenue $114,761 $131,495 $82,000 $58,000 -29.27%
Total Revenues $284,152,126 $328,311,088 $356,981,156 $383,459,779 7.42%
$280M$280M$280M $284M$284M $284M
$328M$328M $328M
$357M$357M $357M $383M$383M $383M
FY2022 FY2023 FY2024 FY2025 FY2026
0
$100M
$200M
$300M
$400M
$500M
_
Table of ContentsRevenues by Source Summary
FY 2026 Adopted Budget | Evanston Page 43
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, 16 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.
Table of ContentsProperty Taxes
FY 2026 Adopted Budget | Evanston Page 44
Property Tax Summary
The City's total net Property Tax Levy remained flat from FY 2021 through FY 2025.
The FY 2026 Budget includes a net Property Tax increase of $3.5M for the City. The increase to the City levy will support the
Human Services Levy and the Parks and Recreation Fund.
The FY 2026 Budget also includes a $0.8M increase to the Library's net Property Tax Levy.
2026 Net Property Taxes by Fund
($)
Net Property Taxes, Budget and Actual
$56,906,554$56,906,554 $56,906,554 $56,568,578$56,568,578 $56,568,578 $57,351,692$57,351,692 $57,351,692 $56,679,499$56,679,499 $56,679,499 $56,757,288$56,757,288 $56,757,288
$61,090,599$61,090,599$61,090,599
Property Taxes (Actual)Property Taxes (Budgeted)
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
0
25,000,000
50,000,000
75,000,000
Debt Service Fund 12,766,093 (20.90%)
Police Pension Fund 10,391,495 (17.01%)
General Fund 9,949,797 (16.29%)
Fire Pension Fund 9,598,610 (15.71%)
Library Fund 9,486,782 (15.53%)
Human Services Fund 6,150,000 (10.07%)
Parks and Recreation Fund 1,000,000 (1.64%)
General Assistance Fund 750,000 (1.23%)
Library Debt Service Fund 547,822 (0.90%)
Solid Waste Fund 450,000 (0.74%)
Table of ContentsProperty Taxes
FY 2026 Adopted Budget | Evanston Page 45
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.
Other Taxes Budget vs. Actual
Revenue in the Other Taxes category is expected to increase in 2026, primarily driven by the impact of inflation on sales,
income and use taxes.
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$20M
$40M
$60M
$80M
Table of ContentsOther Taxes
FY 2026 Adopted Budget | Evanston Page 46
Other Taxes by Fund
2026 Other Taxes by Fund
General Fund $70,195,000 95.52%
Emergency Telephone (E911)
Fund
$1,450,000 1.97%
Reparations Fund $1,200,000 1.63%
Foreign Fire Insurance $250,000 0.34%
Special Assessment Fund $210,000 0.29%
Solid Waste Fund $100,000 0.14%
Affordable Housing Fund $50,000 0.07%
Capital Improvements Fund $30,000 0.04%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Other Taxes $66,598,813 $69,306,996 $67,015,000 $70,195,000 4.75%
STATE USE TAX 100.15.1560.51515 $3,040,435 $2,768,657 $2,900,000 $500,000 -82.76%
SALES TAX - BASIC 100.15.1560.51525 $13,329,108 $13,914,646 $13,350,000 $15,200,000 13.86%
SALES TAX - HOME
RULE 100.15.1560.51530 $10,396,123 $10,856,616 $10,500,000 $12,600,000 20.00%
AUTO RENTAL TAX 100.15.1560.51535 $69,883 $75,116 $65,000 $65,000 0.00%
TRANSPORTATION
NETWORK PROVIDER
TAX
100.15.1560.51536 $855,245 $937,411 $800,000 $950,000 18.75%
ATHLETIC CONTEST TAX 100.15.1560.51540 $747,432 $799,176 $500,000 $1,300,000 160.00%
STATE INCOME TAX 100.15.1560.51545 $12,558,980 $13,446,239 $13,500,000 $14,200,000 5.19%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,546,217 $2,664,421 $2,350,000 $2,350,000 0.00%
FIRE INSURANCE TAX 100.15.1560.51555 $14,912
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,734,420 $2,866,390 $2,900,000 $2,800,000 -3.45%
NATURAL GAS UTILITY
TAX 100.15.1560.51570 $1,584,891 $1,251,250 $1,500,000 $1,500,000 0.00%
NAT GAS USE TAX
HOME RULE 100.15.1560.51575 $738,412 $700,861 $800,000 $800,000 0.00%
TELEPHONE UTILITY
TAX 100.15.1560.51580 $2,485
CIGARETTE TAX 100.15.1560.51585 $225,000 $144,000 $200,000 $200,000 0.00%
EVANSTON MOTOR
FUEL TAX 100.15.1560.51590 $897,720 $1,289,317 $1,000,000 $1,000,000 0.00%
LIQUOR TAX 100.15.1560.51595 $3,772,043 $3,217,898 $3,300,000 $3,300,000 0.00%
73.5M
_
Table of ContentsOther Taxes
FY 2026 Adopted Budget | Evanston Page 47
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATIONAL
CANNABIS TAX 100.15.1560.51598 $193,978 $181,915
PARKING TAX 100.15.1560.51600 $2,952,554 $3,093,968 $2,900,000 $3,000,000 3.45%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $3,482,124 $2,457,303 $2,500,000 $2,000,000 -20.00%
REAL ESTATE
TRANSFER TAX 100.15.1560.51620 $310,770 $3,083,708 $2,500,000 $3,000,000 20.00%
TELECOMMUNICATIONS
TAX 100.15.1560.51625 $1,115,998 $1,032,275 $1,050,000 $1,000,000 -4.76%
AMUSEMENT TAX 100.15.1560.51630 $1,367,347 $1,548,571 $1,300,000 $1,400,000 7.69%
WHEEL TAX 100.15.1560.52010 $2,875,749 $2,748,583 $2,800,000 $2,800,000 0.00%
CANNABIS USE TAX 100.22.2205.51599 $118,281 $124,708 $100,000 $130,000 30.00%
BAG TAX 100.24.2435.51593 $78,617 $89,054 $200,000 $100,000 -50.00%
PENSION PPRT 100.99.9989.51606 $605,000
Total General Fund $66,598,813 $69,306,996 $67,015,000 $70,195,000 4.75%
Reparations Fund
Other Taxes $3,000,000 $1,180,000 $1,200,000 $1,200,000 0.00%
RECREATIONAL
CANNABIS TAX 177.15.1595.51598 $180,000 $200,000 $200,000 0.00%
REAL ESTATE
TRANSFER TAX 177.15.1595.51620 $3,000,000 $1,000,000 $1,000,000 $1,000,000 0.00%
Total Reparations Fund $3,000,000 $1,180,000 $1,200,000 $1,200,000 0.00%
Emergency Telephone
(E911) Fund
Other Taxes $1,714,128 $1,497,617 $1,450,000 $1,450,000 0.00%
EMERGENCY
TELEPHONE SYSTM 205.22.5150.56160 $1,714,128 $1,497,617 $1,450,000 $1,450,000 0.00%
Total Emergency Telephone
(E911) Fund $1,714,128 $1,497,617 $1,450,000 $1,450,000 0.00%
Foreign Fire Insurance
Other Taxes $248,204 $273,157 $250,000 $250,000 0.00%
FOREIGN FIRE
INSURANCE INCOME 206.23.0020.56044 $248,204 $273,157 $250,000 $250,000 0.00%
Total Foreign Fire Insurance $248,204 $273,157 $250,000 $250,000 0.00%
Affordable Housing Fund
Other Taxes $36,380 $40,500 $50,000 $50,000 0.00%
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 $36,380 $40,500 $50,000 $50,000 0.00%
Total Affordable Housing
Fund $36,380 $40,500 $50,000 $50,000 0.00%
Capital Improvements Fund
Other Taxes $30,000
PUBLIC CHARGING FEE 415.40.4105.51578 $30,000
Total Capital Improvements
Fund
$30,000
Special Assessment Fund
Other Taxes $172,666 $157,979 $200,000 $210,000 5.00%
SPEC ASSESS
PRINCIPAL PMT 420.26.6365.56590 $172,666 $157,979 $200,000
SPEC ASSESS
PRINCIPAL PMT 420.40.6000.56590 $210,000
Total Special Assessment
Fund $172,666 $157,979 $200,000 $210,000 5.00%
Solid Waste Fund
Table of ContentsOther Taxes
FY 2026 Adopted Budget | Evanston Page 48
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Other Taxes $133,582 $100,000
BAG TAX 520.40.4310.51593 $133,582 $100,000
Total Solid Waste Fund $133,582 $100,000
Total Revenues $71,770,191 $72,589,830 $70,165,000 $73,485,000 4.73%
Table of ContentsOther Taxes
FY 2026 Adopted Budget | Evanston Page 49
Charges for Service Summary
Charges for Services Budget vs. Actual
Citywide Charges for Services are budgeted to increase from 2025 to 2026. This is mostly due to increases in Yard Waste
Collection rates, increased projected revenues from wholesale water customers, and increased ambulance fee rates.
Charges for Services by Fund
Charges for services occur most in the City's enterprise funds - Parking, Water, Sewer, and Solid Waste. These are user fees
that residents and visitors pay for services. User Fees are the primary revenue source for the Parks & Recreation Fund.
Historical Revenues by Fund
Library Fund Insurance Fund Capital Improvements Fund
Equipment Replacement Fund Parks and Recreation Fund Fleet Services Fund
Solid Waste Fund Sewer Fund Parking System Fund
General Fund Water Fund
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$20M
$40M
$60M
$80M
FY2022 FY2023 FY2024 FY2025 FY2026
0
25M
50M
75M
100M
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 50
2026 Charges for Services by Fund
Water Fund $29,673,000 41.08%
Parking System Fund $9,455,000 13.09%
Parks and Recreation Fund $9,001,000 12.46%
Sewer Fund $8,080,000 11.19%
Solid Waste Fund $5,767,000 7.98%
General Fund $5,163,700 7.15%
Fleet Services Fund $4,216,140 5.84%
Equipment Replacement Fund $874,885 1.21%
Library Fund $1,000 0.00%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Charges for Services $10,983,534 $11,754,233 $12,765,709 $5,163,700 -59.55%
BIRTH CERTIFICATE 100.14.1400.53215 $107,124 $106,799 $85,000 $85,000 0.00%
DEATH CERTIFICATE 100.14.1400.53220 $11,009 $7,914 $7,000 $7,000 0.00%
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $37,658 -$35,000 $35,000 0.00%
HISTORIC
PRESERVATION
REVIEWS
100.21.2105.53666 $4,630 $1,925 $30,000 $30,000 0.00%
ZONING FEES 100.21.2105.53695 $31,900 $37,830 $50,000 $85,000 70.00%
BEV SNACK VENDING
MACHINE 100.22.2205.53200 $387 $499 -$500 -
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 $509,084 $514,211 $535,000 $600,000 12.15%
POLICE REPORT FEES 100.22.2240.53685 $23,696 $19,943 $25,000 $20,000 -20.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 $10,021 $22,706 -$20,000 -
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 $7,095 $69,034 $40,000 $42,000 5.00%
AMBULANCE SERVICE 100.23.2315.53675 $2,595,001 $2,988,227 $2,800,000 $3,800,000 35.71%
PLAN REVIEW 100.24.2435.52085 --$5,000 $5,000 0.00%
SANITATION CLASSES 100.24.2435.53050 $500 ----
HEALTH FOOD
ESTABLISHMENT
LICENSE FEE
100.24.2435.53105 $209,040 $216,420 $230,000 $230,000 0.00%
TEMPORARY FOOD
LICENSE 100.24.2435.53185 $2,997 $5,901 $11,000 $11,000 0.00%
72.2M
_
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 51
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FOOD DELIVERY
VEHICLE 100.24.2435.53190 $2,800 $4,150 $6,500 $6,500 0.00%
BEV SNACK VENDING
MACHINE 100.24.2435.53200 $130 $15,925 $31,000 $31,000 0.00%
FOOD VENDING
MACHINE 100.24.2435.53205 $24,635 $1,625 ---
TOBACCO LICENSE 100.24.2435.53210 $14,000 $18,222 $17,000 $17,000 0.00%
BEEKEEPER LICENSE
FEE 100.24.2435.53211 $300 $350 $300 $300 0.00%
FUNERAL DIRECTOR
LICENSE 100.24.2435.53230 --$6,000 $6,000 0.00%
BACKGR CHKS
DAYCARE PROV 100.24.2435.53725 --$400 $400 0.00%
BIRTH AND DEATH
RECORDS 100.24.2440.53010 $4,815 ----
I HEART EVANSTON
TREES PROJECT 100.26.2655.53737 $17 ----
RECREATION
PROGRAM FEES 100.30.3005.53565 $36,857 $32,741 ---
SPECIAL EVENT
REVENUE 100.30.3005.53569 $26,831 $35,249 $25,000 --
BEV SNACK VENDING
MACHINE 100.30.3030.53200 $13,807 $12,290 $10,000 --
CONCESSIONS 100.30.3030.53203 --$100,000 --
RECREATION
PROGRAM FEES 100.30.3030.53565 $2,481,314 $2,641,993 $3,200,000 --
BEV SNACK VENDING
MACHINE 100.30.3035.53200 $1,304 $1,593 $1,000 --
RECREATION
PROGRAM FEES 100.30.3035.53565 $1,088,160 $1,039,659 $950,000 --
BEV SNACK VENDING
MACHINE 100.30.3040.53200 $2,283 $3,746 $2,000 --
CONCESSIONS 100.30.3040.53203 --$10,000 --
RECREATION -
CHARGES FOR
SERVICES
100.30.3040.53560 -$38,587 ---
RECREATION
PROGRAM FEES 100.30.3040.53565 $179,151 $213,401 $220,000 --
RECREATION
PROGRAM FEES 100.30.3045.53565 $35,347 $33,186 $20,000 --
RECREATION
PROGRAM FEES 100.30.3050.53565 $232,046 $192,493 ---
BEV SNACK VENDING
MACHINE 100.30.3055.53200 $2,775 $1,926 $1,500 --
RECREATION
PROGRAM FEES 100.30.3055.53565 $723,068 $687,054 $675,000 --
SENIOR TAXI COUPON
SALES 100.30.3055.53640 $59,322 $54,818 $60,000 --
RECREATION
PROGRAM FEES 100.30.3065.53565 $267,112 $264,941 $250,000 --
CONCESSIONS 100.30.3080.53203 --$107,100 --
RECREATION
PROGRAM FEES 100.30.3080.53565 $652,815 $734,989 $560,000 --
RECREATION -
DEFERRED REVENUE 100.30.3080.53566 $6,416 ----
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 52
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION
PROGRAM FEES 100.30.3081.53565 $10,435 $3,500 $10,000 --
RECREATION
PROGRAM FEES 100.30.3095.53565 --$1,579 ---
CONCESSIONS 100.30.3100.53203 --$25,000 --
RECREATION
PROGRAM FEES 100.30.3100.53565 -$220,060 $266,409 --
RECREATION
PROGRAM FEES 100.30.3130.53565 $81,335 $82,816 $100,000 --
RECREATION
PROGRAM FEES 100.30.3131.53565 $58,674 $62,776 $60,000 --
RECREATION
PROGRAM FEES 100.30.3135.53565 $625 ----
RECREATION
PROGRAM FEES 100.30.3150.53565 --$90,000 --
RECREATION
PROGRAM FEES 100.30.3225.53565 -$15,932 -$13,553 ---
SPECIAL EVENT
REVENUE 100.30.3500.53569 -$37,438 $50,000 --
CONCESSIONS 100.30.3505.53203 --$120,000 --
RECREATION
PROGRAM FEES 100.30.3505.53565 -$45,960 $739,000 --
RECREATION
PROGRAM FEES 100.30.3605.53565 $592,762 $400,059 $375,000 --
BEV SNACK VENDING
MACHINE 100.30.3710.53200 $568 $598 $500 --
RECREATION
PROGRAM FEES 100.30.3710.53565 $329,940 $342,901 $342,000 --
RECREATION
PROGRAM FEES 100.30.3720.53565 $357,794 $363,038 $360,000 --
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 $42,503 $63,556 $72,000 $72,000 0.00%
TREE PRESERVATION
REVENUES 100.40.4105.53667 $35,051 $96,879 $10,000 $20,000 100.00%
WOOD RECYCLING 100.40.4105.53690 $2,970 ----
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 $41,511 $29,436 $20,000 $20,000 0.00%
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 $39,853 -$20,000 $20,000 0.00%
Total General Fund $10,983,534 $11,754,233 $12,765,709 $5,163,700 -59.55%
Parks and Recreation Fund
Charges for Services ---$9,001,000 -
SPECIAL EVENT
REVENUE 130.30.3005.53569 ---$25,000 -
BEV SNACK VENDING
MACHINE 130.30.3030.53200 ---$10,000 -
CONCESSIONS 130.30.3030.53203 ---$50,000 -
RECREATION
PROGRAM FEES 130.30.3030.53565 ---$3,200,000 -
BEV SNACK VENDING
MACHINE 130.30.3035.53200 ---$1,000 -
RECREATION
PROGRAM FEES 130.30.3035.53565 ---$1,300,000 -
BEV SNACK VENDING
MACHINE 130.30.3040.53200 ---$2,000 -
CONCESSIONS 130.30.3040.53203 ---$10,000 -
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 53
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION -
CHARGES FOR
SERVICES
130.30.3040.53560 ---$30,000 -
RECREATION
PROGRAM FEES 130.30.3040.53565 ---$240,000 -
RECREATION
PROGRAM FEES 130.30.3045.53565 ---$20,000 -
BEV SNACK VENDING
MACHINE 130.30.3055.53200 ---$1,500 -
RECREATION
PROGRAM FEES 130.30.3055.53565 ---$720,000 -
SENIOR TAXI COUPON
SALES 130.30.3055.53640 ---$60,000 -
RECREATION
PROGRAM FEES 130.30.3065.53565 ---$250,000 -
CONCESSIONS 130.30.3080.53203 ---$75,000 -
RECREATION
PROGRAM FEES 130.30.3080.53565 ---$700,000 -
CONCESSIONS 130.30.3100.53203 ---$25,000 -
RECREATION
PROGRAM FEES 130.30.3100.53565 ---$200,000 -
RECREATION
PROGRAM FEES 130.30.3130.53565 ---$100,000 -
RECREATION
PROGRAM FEES 130.30.3150.53565 ---$60,000 -
SPECIAL EVENT
REVENUE 130.30.3500.53569 ---$45,000 -
CONCESSIONS 130.30.3505.53203 ---$75,000 -
RECREATION
PROGRAM FEES 130.30.3505.53565 ---$664,000 -
RECREATION
PROGRAM FEES 130.30.3605.53565 ---$425,000 -
BEV SNACK VENDING
MACHINE 130.30.3710.53200 ---$500 -
RECREATION
PROGRAM FEES 130.30.3710.53565 ---$352,000 -
RECREATION
PROGRAM FEES 130.30.3720.53565 ---$360,000 -
Total Parks and Recreation
Fund
---$9,001,000 -
Library Fund
Charges for Services $373 $1,687 $1,000 $1,000 0.00%
BEV SNACK VENDING
MACHINE 185.48.4845.53200 $373 $1,687 $1,000 $1,000 0.00%
Total Library Fund $373 $1,687 $1,000 $1,000 0.00%
Capital Improvements
Fund
Charges for Services $14,148 $6,729 ---
CURB/SIDEWALK
REPLACEMENT FEE 415.40.4219.53735 $14,148 $6,729 ---
Total Capital Improvements
Fund
$14,148 $6,729 ---
Parking System Fund
Charges for Services $9,214,761 $9,941,427 $8,980,000 $9,455,000 5.29%
HOODING FOR
METERS 505.19.7005.53245 $16,375 $18,190 $35,000 $35,000 0.00%
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 54
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PARKING METER
REVENUE (MULTI /
SINGLE SPACE)
505.19.7005.53250 $1,368,884 $1,231,091 $1,260,000 $1,260,000 0.00%
PARKING METER
REVENUE (PASSPORT
ONLY)
505.19.7005.53251 $3,561,024 $3,826,295 $3,375,000 $3,750,000 11.11%
SPACE (LOT) RENTALS 505.19.7005.53385 $552,102 $525,941 $625,000 $600,000 -4.00%
DAILY TICKETS 505.19.7025.53500 $680,156 $476,757 $375,000 $450,000 20.00%
MONTHLY INVOICES 505.19.7025.53510 $605,546 $471,656 $400,000 $450,000 12.50%
KEYCARD DEPOSITS 505.19.7025.53515 $2,415 $42,910 $3,500 $3,500 0.00%
DAILY TICKETS 505.19.7036.53500 $437,228 $581,851 $575,000 $575,000 0.00%
MONTHLY INVOICES 505.19.7036.53510 $882,985 $1,001,745 $975,000 $975,000 0.00%
KEYCARD DEPOSITS 505.19.7036.53515 $2,495 $2,690 $3,000 $3,000 0.00%
DAILY TICKETS 505.19.7037.53500 $370,242 $454,257 $450,000 $450,000 0.00%
MONTHLY INVOICES 505.19.7037.53510 $733,724 $1,305,927 $900,000 $900,000 0.00%
KEYCARD DEPOSITS 505.19.7037.53515 $1,585 $2,115 $3,500 $3,500 0.00%
Total Parking System Fund $9,214,761 $9,941,427 $8,980,000 $9,455,000 5.29%
Water Fund
Charges for Services $23,446,286 $25,363,162 $28,625,100 $29,673,000 3.66%
BEV SNACK VENDING
MACHINE 510.40.4200.53200 $348 $490 ---
WATER SALES-
EVANSTON 510.40.4200.53575 $9,430,024 $11,252,068 $13,957,000 $13,958,000 0.01%
WATER SALES-
EVANSTON FIRE 510.40.4200.53577 $112,926 $113,341 $104,000 $104,000 0.00%
WATER SALES EVAN-
PENALTY 510.40.4200.53580 $91,238 $79,396 $68,000 $68,000 0.00%
WATER SALES-SKOKIE 510.40.4200.53585 $3,495,675 $3,215,905 $3,710,000 $3,686,000 -0.65%
WATER SALES -
MGNWC 510.40.4200.53586 $1,933,664 $2,024,170 $2,238,000 $2,233,000 -0.22%
WATER SALES -
LINCOLNWOOD 510.40.4200.53587 $964,398 $1,033,869 $1,027,100 $1,141,000 11.09%
WATER SALES-NWWC.510.40.4200.53590 $6,825,485 $7,164,185 $7,134,500 $8,020,000 12.41%
PHOSPHATE SALES -
NWWC 510.40.4200.53591 $194,363 $201,490 $185,000 $185,000 0.00%
CROSS CONNECTION
CONTROL FEES 510.40.4200.53592 $131,817 $190,753 $150,000 $150,000 0.00%
WATER METER IMPACT
FEES 510.40.4200.56141 $266,346 $87,494 $51,500 $128,000 148.54%
Total Water Fund $23,446,286 $25,363,162 $28,625,100 $29,673,000 3.66%
Sewer Fund
Charges for Services $9,348,891 $9,353,365 $8,080,000 $8,080,000 0.00%
STORM WATER
DETENTION REVENUE 515.40.4310.53593 $24,750 $25,050 ---
SEWER SERVICE
CHARGE 515.40.4530.53595 $9,241,886 $9,262,890 $7,995,000 $7,995,000 0.00%
SEWER SERV CHARGE-
PENALTY 515.40.4530.53600 $82,256 $65,425 $85,000 $85,000 0.00%
Total Sewer Fund $9,348,891 $9,353,365 $8,080,000 $8,080,000 0.00%
Solid Waste Fund
Charges for Services $4,878,891 $5,251,622 $5,267,000 $5,767,000 9.49%
RESIDENTIAL REFUSE 520.40.4310.53605 $3,617,348 $3,881,623 $3,952,201 $3,952,201 0.00%
RESIDENTIAL REFUSE--
PENALTY 520.40.4310.53610 $63,221 $52,432 $45,000 $45,000 0.00%
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 55
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
APARTMENT REFUSE
FEES 520.40.4310.53620 $203,382 $217,162 $222,955 $222,955 0.00%
CONDOMINIUM
REFUSE FEES 520.40.4310.53621 $662,456 $727,696 $724,344 $724,344 0.00%
YARD WASTE FEE 520.40.4310.56156 $332,485 $372,709 $322,500 $822,500 155.04%
Total Solid Waste Fund $4,878,891 $5,251,622 $5,267,000 $5,767,000 9.49%
Fleet Services Fund
Charges for Services $3,244,428 $4,216,128 $4,216,140 $4,216,140 0.00%
CHARGES TO GENERAL
FUND 600.19.7710.53750 $2,316,996 $3,012,096 $3,012,100 $3,012,100 0.00%
CHARGES TO PARKING
FUND 600.19.7710.53755 $159,996 $207,996 $208,000 $208,000 0.00%
CHARGES TO WATER
FUND 600.19.7710.53760 $180,000 $234,000 $234,000 $234,000 0.00%
CHARGES TO SEWER
FUND 600.19.7710.53770 $260,004 $338,004 $338,000 $338,000 0.00%
CHARGES TO SOLID
WASTE FUND 600.19.7710.53777 $321,996 $418,596 $418,600 $418,600 0.00%
FROM LIBRARY FUND
TO FLEET FUND 600.19.7710.57013 $5,436 $5,436 $5,440 $5,440 0.00%
Total Fleet Services Fund $3,244,428 $4,216,128 $4,216,140 $4,216,140 0.00%
Equipment Replacement
Fund
Charges for Services $754,884 $754,884 $874,885 $874,885 0.00%
CHARGES TO GENERAL
FUND 601.19.7780.53750 $750,000 $750,000 $870,000 $870,000 0.00%
FROM LIBRARY FUND
TO EQUIPMENT
REPLACEMENT FUND
601.19.7780.57014 $4,884 $4,884 $4,885 $4,885 0.00%
Total Equipment
Replacement Fund
$754,884 $754,884 $874,885 $874,885 0.00%
Insurance Fund
Charges for Services $725 $3,620 ---
OVERPAYMENT
REFUNDS RECEIVED 605.99.7800.56200 $725 $3,620 ---
Total Insurance Fund $725 $3,620 ---
Total Revenues $61,886,921 $66,646,855 $68,809,834 $72,231,725 4.97%
Table of ContentsCharges for Service
FY 2026 Adopted Budget | Evanston Page 56
Licenses, Permits, and Fees Summary
In FY 2024, the City received $10.8M in permit revenues related to the construction of the new Ryan Field at Northwestern.
That one-time revenue is driving the spike in FY 2024 in the above chart.
Licenses, Permits, and Fees Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
$25M
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 57
Licenses, Permits, and Fees by Fund
A majority of licenses, permit and fee revenues go entirely to the General Fund with some recorded in the CIP Fund, Parks
and Recreation Fund, Solid Waste Fund, Parks and Recreation Fund, and Water Fund.
2026 Licenses, Permits, and Fees by Fund
General Fund $8,988,300 89.62%
Capital Improvements Fund $564,000 5.62%
Solid Waste Fund $351,000 3.50%
Parks and Recreation Fund $76,000 0.76%
Water Fund $50,000 0.50%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Licenses, Permits and
Fees
CABLE FRANCHISE FEE 100.15.1510.52180 $825,835 $733,368 $800,000 $800,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $113,813 $110,349 $120,000 $120,000 0.00%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 --$500,000 $500,000 0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 $650 $1,796 ---
PET LICENSES 100.15.1560.52020 $26,963 $29,501 $20,000 $20,000 0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,160 $3,020 ---
MOVING VAN PERMIT
FEES 100.15.1560.52146 $54,470 $37,225 $55,000 $55,000 0.00%
IL BELL FRANCHISE
FEE 100.15.1560.52165 $98,573 $97,143 $90,000 $90,000 0.00%
EASEMENTS 100.15.1560.52175 $119,882 $78,838 $47,000 $47,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 --$4,358 ---
NICOR FRANCHISE FEE 100.15.1560.52185 -$90,218 $75,000 $75,000 0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 --$300,000 --
BUSINESS
REGISTRATION FEE 100.15.5300.52015 $31,320 $38,193 $50,000 $50,000 0.00%
10M
_
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 58
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIQUOR LICENSES 100.17.1705.52040 $540,463 $512,344 $520,000 $520,000 0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 $17,619 $22,119 $17,000 $17,000 0.00%
VACATION RENTAL
LICENSES 100.21.2115.52018 ---$16,000 -
ROOMING HOUSE
LICENSES 100.21.2115.52035 $1,500 $1,050 -$200,000 -
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $322,316 $194,277 $587,200 $387,200 -34.06%
CONTRACTORS'
LICENSES 100.21.2126.52030 $186,475 $182,200 $170,000 $170,000 0.00%
BUILDING PERMITS 100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 5.00%
PLUMBING PERMITS 100.21.2126.52090 $90 $135 ---
OTHER/MISC PERMITS 100.21.2126.52110 $2,803 -$495,000 --
ELEVATOR PERMITS 100.21.2126.52115 $40,026 $32,444 $42,000 $42,000 0.00%
FIRE PLAN REVIEW 100.23.2310.52135 $890 $25,431 ---
BED & BREAKFAST
LICENSE 100.24.2435.52016 --$150 $150 0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 $1,700 $1,750 $2,500 $2,500 0.00%
OTHER LICENSES 100.24.2435.52050 -$20,265 $20,000 $20,000 0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 $116,040 $90,780 $180,000 $180,000 0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 $7,575 $5,289 $15,000 $15,000 0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 --$1,450 $1,450 0.00%
HEN COOP LICENSE 100.24.2435.52063 --$800 $800 0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 --$1,200 $1,200 0.00%
FARMERS' MARKET
LICENSES 100.30.3015.52045 $57,160 $56,530 $55,000 --
FARMERS' MARKET
LICENSES 100.30.3205.52045 $50 ----
SPONSORSHIP FEES 100.30.3500.52147 -$1,550 $25,000 --
DUMPSTER PERMIT
FEE 100.40.4105.52081 $8,100 $14,015 ---
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $312,511 $494,941 $383,000 $383,000 0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 $23,475 $51,400 $25,000 $25,000 0.00%
Total Licenses, Permits
and Fees $6,970,232 $19,136,184 $9,597,300 $8,988,300 -6.35%
Total General Fund $6,970,232 $19,136,184 $9,597,300 $8,988,300 -6.35%
Parks and Recreation Fund
Licenses, Permits and
Fees
FARMERS' MARKET
LICENSES 130.30.3015.52045 ---$65,000 -
SPONSORSHIP FEES 130.30.3015.52147 ---$10,000 -
SPONSORSHIP FEES 130.30.3500.52147 ---$1,000 -
Total Licenses, Permits
and Fees ---$76,000 -
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 59
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Parks and Recreation
Fund ---$76,000 -
Sustainability Fund
Licenses, Permits and
Fees
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 $480,754 $486,037 ---
Total Licenses, Permits
and Fees $480,754 $486,037 ---
Total Sustainability Fund $480,754 $486,037 ---
Capital Improvements
Fund
Licenses, Permits and
Fees
EASEMENTS 415.40.4105.52175 $18,601 $18,601 -$564,000 -
Total Licenses, Permits
and Fees $18,601 $18,601 -$564,000 -
Total Capital Improvements
Fund $18,601 $18,601 -$564,000 -
Parking System Fund
Licenses, Permits and
Fees
OTHER/MISC PERMITS 505.19.7005.52110 -$225 ---
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 --$300,000 --
Total Licenses, Permits
and Fees -$225 $300,000 --
Total Parking System Fund -$225 $300,000 --
Water Fund
Licenses, Permits and
Fees
FEES AND OUTSIDE
WORK 510.40.4200.56145 $42,233 $99,627 $50,000 $50,000 0.00%
Total Licenses, Permits
and Fees $42,233 $99,627 $50,000 $50,000 0.00%
Total Water Fund $42,233 $99,627 $50,000 $50,000 0.00%
Solid Waste Fund
Licenses, Permits and
Fees
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 $307,928 $330,917 $321,000 $321,000 0.00%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $84,563 $71,599 $30,000 $30,000 0.00%
Total Licenses, Permits
and Fees $392,491 $402,516 $351,000 $351,000 0.00%
Total Solid Waste Fund $392,491 $402,516 $351,000 $351,000 0.00%
Total Revenues $7,904,311 $20,143,189 $10,298,300 $10,029,300 -2.61%
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 60
Licenses, Permits, and Fees 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).
Historical Revenues by Department
Fire Mgmt & Support Administrative Services Parks And Recreation
Health Non-Departmental Law
Public Works Agency City Manager's Office Community Development
2026 Licenses, Permits, and Fees by Department
Community Development $6,065,200 60.47%
City Manager's Office $1,757,000 17.52%
Public Works Agency $1,373,000 13.69%
Law $537,000 5.35%
Health $221,100 2.20%
Parks And Recreation $76,000 0.76%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
City Manager's Office
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 $825,835 $733,368 $800,000 $800,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $113,813 $110,349 $120,000 $120,000 0.00%
Total Public Information $939,648 $843,717 $920,000 $920,000 0.00%
$11M$11M$11M
$8M$8M$8M
$20M$20M $20M
$10M$10M $10M $10M$10M $10M
FY2022 FY2023 FY2024 FY2025 FY2026
0
$10M
$20M
$30M
10M
_
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 61
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Revenue & Collections
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 $500,000 $500,000 0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 $650 $1,796
PET LICENSES 100.15.1560.52020 $26,963 $29,501 $20,000 $20,000 0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,160 $3,020
MOVING VAN PERMIT
FEES 100.15.1560.52146 $54,470 $37,225 $55,000 $55,000 0.00%
IL BELL FRANCHISE
FEE 100.15.1560.52165 $98,573 $97,143 $90,000 $90,000 0.00%
EASEMENTS 100.15.1560.52175 $119,882 $78,838 $47,000 $47,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 -$4,358
NICOR FRANCHISE FEE 100.15.1560.52185 $90,218 $75,000 $75,000 0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 $300,000
Total Revenue &
Collections $301,698 $333,383 $1,087,000 $787,000 -27.60%
Econ. Development
BUSINESS
REGISTRATION FEE 100.15.5300.52015 $31,320 $38,193 $50,000 $50,000 0.00%
Total Econ. Development $31,320 $38,193 $50,000 $50,000 0.00%
Total City Manager's Office $1,272,666 $1,215,294 $2,057,000 $1,757,000 -14.58%
Law
Legal Administration
LIQUOR LICENSES 100.17.1705.52040 $540,463 $512,344 $520,000 $520,000 0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 $17,619 $22,119 $17,000 $17,000 0.00%
Total Legal
Administration $558,082 $534,462 $537,000 $537,000 0.00%
Total Law $558,082 $534,462 $537,000 $537,000 0.00%
Administrative Services
Parking System Mgt
OTHER/MISC PERMITS 505.19.7005.52110 $225
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 $300,000
Total Parking System
Mgt $225 $300,000
Total Administrative
Services $225 $300,000
Community Development
Property Standards
VACATION RENTAL
LICENSES 100.21.2115.52018 $16,000
ROOMING HOUSE
LICENSES 100.21.2115.52035 $1,500 $1,050 $200,000
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $322,316 $194,277 $587,200 $387,200 -34.06%
Total Property Standards $323,816 $195,327 $587,200 $603,200 2.72%
Building Inspection
Services
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 62
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CONTRACTORS'
LICENSES 100.21.2126.52030 $186,475 $182,200 $170,000 $170,000 0.00%
BUILDING PERMITS 100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 5.00%
PLUMBING PERMITS 100.21.2126.52090 $90 $135
OTHER/MISC PERMITS 100.21.2126.52110 $2,803 $495,000
ELEVATOR PERMITS 100.21.2126.52115 $40,026 $32,444 $42,000 $42,000 0.00%
Total Building Inspection
Services $4,288,166 $16,429,150 $5,707,000 $5,462,000 -4.29%
Total Community
Development $4,611,982 $16,624,477 $6,294,200 $6,065,200 -3.64%
Fire Mgmt & Support
Fire Prevention
FIRE PLAN REVIEW 100.23.2310.52135 $890 $25,431
Total Fire Prevention $890 $25,431
Total Fire Mgmt & Support $890 $25,431
Health
Public Health Division
BED & BREAKFAST
LICENSE 100.24.2435.52016 $150 $150 0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 $1,700 $1,750 $2,500 $2,500 0.00%
OTHER LICENSES 100.24.2435.52050 $20,265 $20,000 $20,000 0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 $116,040 $90,780 $180,000 $180,000 0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 $7,575 $5,289 $15,000 $15,000 0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 $1,450 $1,450 0.00%
HEN COOP LICENSE 100.24.2435.52063 $800 $800 0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 $1,200 $1,200 0.00%
Total Public Health
Division $125,315 $118,084 $221,100 $221,100 0.00%
Total Health $125,315 $118,084 $221,100 $221,100 0.00%
Parks And Recreation
Admin - Special Events
SPONSORSHIP FEES 100.30.3500.52147 $1,550 $25,000
SPONSORSHIP FEES 130.30.3500.52147 $1,000
Total Admin - Special
Events $1,550 $25,000 $1,000 -96.00%
Farmer's Market
FARMERS' MARKET
LICENSES 100.30.3015.52045 $57,160 $56,530 $55,000
FARMERS' MARKET
LICENSES 130.30.3015.52045 $65,000
SPONSORSHIP FEES 130.30.3015.52147 $10,000
Total Farmer's Market $57,160 $56,530 $55,000 $75,000 36.36%
Community Relations
FARMERS' MARKET
LICENSES 100.30.3205.52045 $50
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 63
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Community
Relations $50
Total Parks And Recreation $57,210 $58,080 $80,000 $76,000 -5.00%
Public Works Agency
Public Works Agency
Admin
DUMPSTER PERMIT
FEE 100.40.4105.52081 $8,100 $14,015
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $312,511 $494,941 $383,000 $383,000 0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 $23,475 $51,400 $25,000 $25,000 0.00%
EASEMENTS 415.40.4105.52175 $18,601 $18,601 $564,000
Total Public Works
Agency Admin $362,687 $578,956 $408,000 $972,000 138.24%
Water Production
FEES AND OUTSIDE
WORK 510.40.4200.56145 $42,233 $99,627 $50,000 $50,000 0.00%
Total Water Production $42,233 $99,627 $50,000 $50,000 0.00%
Recycling And
Environmental Main
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 $307,928 $330,917 $321,000 $321,000 0.00%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 $84,563 $71,599 $30,000 $30,000 0.00%
Total Recycling And
Environmental Main $392,491 $402,516 $351,000 $351,000 0.00%
Total Public Works Agency $797,411 $1,081,099 $809,000 $1,373,000 69.72%
Non-Departmental
Sustainability Admin
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 $480,754 $486,037
Total Sustainability
Admin $480,754 $486,037
Total Non-Departmental $480,754 $486,037
Total Revenues $7,904,311 $20,143,189 $10,298,300 $10,029,300 -2.61%
Table of ContentsLicenses, Permits, and Fees
FY 2026 Adopted Budget | Evanston Page 64
Fines and Forfeitures Summary
The increase from FY 2025 to FY 2026 is a result of continued traffic enforcement.
Fines and Forfeitures Budget vs. Actual
Fines and Forfeitures by Fund
Fine and forfeiture revenue is fully received by the General Fund, Sustainability Fund, and Library Fund.
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Fines and Forfeitures
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $14,732 $20,577 -$10,000 -
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 $28,540 $28,625 $30,000 $30,000 0.00%
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 7.89%
BOOT RELEASE FEE 100.19.1941.52530 $52,049 $38,390 $50,000 $50,000 0.00%
HOUSING CODE VIOL
FINES 100.21.2115.52555 $500 ----
POLICE CTA DETAIL 100.22.2205.52541 $271,805 $252,213 $357,000 $265,000 -25.77%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $80,319 $50,217 $20,000 $20,000 0.00%
REGULAR FINES 100.22.2270.52510 $130,916 $86,654 $115,000 $115,000 0.00%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 --$3,000 $3,000 0.00%
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$1M
$2M
$3M
$4M
$5M
_
Table of ContentsFines and Forefeitures
FY 2026 Adopted Budget | Evanston Page 65
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $2,451 $1,634 ---
Total Fines and
Forfeitures $4,449,491 $4,308,948 $4,375,000 $4,593,000 4.98%
Total General Fund $4,449,491 $4,308,948 $4,375,000 $4,593,000 4.98%
Sustainability Fund
Fines and Forfeitures
REGULAR FINES 178.99.9910.52510 --$10,000 $10,000 0.00%
Total Fines and
Forfeitures --$10,000 $10,000 0.00%
Total Sustainability Fund --$10,000 $10,000 0.00%
Library Fund
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 $9,349 ----
Total Fines and
Forfeitures $9,349 ----
Total Library Fund $9,349 ----
Total Revenues $4,458,841 $4,308,948 $4,385,000 $4,603,000 4.97%
Fines and Forfeitures by Department
The largest source of revenue from fines is through parking ticket fines, which are part of the Administrative Services
Department. The Police Department also collects fines and forfeitures for traffic and other compliance violations.
Historical Revenues by Department
Fire Mgmt & Support Community Development Health
Public Works Agency Library Non-Departmental
City Manager's Office Police Administrative Services
$4M$4M$4M
$4M$4M$4M $4M$4M$4M $4M$4M$4M $5M$5M $5M
FY2022 FY2023 FY2024 FY2025 FY2026
0
$2M
$4M
$6M
Table of ContentsFines and Forefeitures
FY 2026 Adopted Budget | Evanston Page 66
2026 Fines and Forfeitures by Department
Administrative Services $4,150,000 90.16%
Police $400,000 8.69%
City Manager's Office $40,000 0.87%
Non-Departmental $10,000 0.22%
Health $3,000 0.07%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
City Manager's Office
Accounting
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $14,732 $20,577 $10,000
Total Accounting $14,732 $20,577 $10,000
Administrative Hearings
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 $28,540 $28,625 $30,000 $30,000 0.00%
Total Administrative
Hearings $28,540 $28,625 $30,000 $30,000 0.00%
Total City Manager's Office $43,272 $49,202 $30,000 $40,000 33.33%
Administrative Services
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 7.89%
BOOT RELEASE FEE 100.19.1941.52530 $52,049 $38,390 $50,000 $50,000 0.00%
Total Parking
Enforcement & Tickets $3,920,229 $3,869,028 $3,850,000 $4,150,000 7.79%
Total Administrative
Services $3,920,229 $3,869,028 $3,850,000 $4,150,000 7.79%
Community Development
Property Standards
HOUSING CODE VIOL
FINES 100.21.2115.52555 $500
Total Property Standards $500
Total Community
Development $500
Police
Police Administration
4 .6M
_
Table of ContentsFines and Forefeitures
FY 2026 Adopted Budget | Evanston Page 67
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
POLICE CTA DETAIL 100.22.2205.52541 $271,805 $252,213 $357,000 $265,000 -25.77%
Total Police
Administration $271,805 $252,213 $357,000 $265,000 -25.77%
Neighborhood
Enforcement Team
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $80,319 $50,217 $20,000 $20,000 0.00%
Total Neighborhood
Enforcement Team $80,319 $50,217 $20,000 $20,000 0.00%
Traffic Bureau
REGULAR FINES 100.22.2270.52510 $130,916 $86,654 $115,000 $115,000 0.00%
Total Traffic Bureau $130,916 $86,654 $115,000 $115,000 0.00%
Total Police $483,040 $389,084 $492,000 $400,000 -18.70%
Health
Public Health Division
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 $3,000 $3,000 0.00%
Total Public Health
Division $3,000 $3,000 0.00%
Total Health $3,000 $3,000 0.00%
Public Works Agency
Traf. Sig.& St Light Maint
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $2,451 $1,634
Total Traf. Sig.& St Light
Maint $2,451 $1,634
Total Public Works Agency $2,451 $1,634
Library
Library Administration
LIBRARY FINES & FEES 185.48.4845.52610 $9,349
Total Library
Administration $9,349
Total Library $9,349
Non-Departmental
Sustainability Admin
REGULAR FINES 178.99.9910.52510 $10,000 $10,000 0.00%
Total Sustainability
Admin $10,000 $10,000 0.00%
Total Non-Departmental $10,000 $10,000 0.00%
Total Revenues $4,458,841 $4,308,948 $4,385,000 $4,603,000 4.97%
Table of ContentsFines and Forefeitures
FY 2026 Adopted Budget | Evanston Page 68
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 first half of the total $43
million allocation in 2021, and the second half in 2022. All ARPA revenues have been received, hence the gradual decrease
from 2022 through 2026. The City has also received several other grants in this timeframe.
Intergovernmental Revenue Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
$25M
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 69
Intergovernmental Revenue by Fund
The largest source of intergovernmental revenue in 2026 will be federal, state, and county grants in the Capital
Improvements Fund. Other funds which receive intergovernmental funds include the MFT Fund, CDBG Fund, and General
Fund.
2026 Intergovernmental Revenue by Fund
Capital Improvements Fund $5,230,000 29.09%
Motor Fuel Tax Fund $3,300,000 18.35%
General Fund $3,163,434 17.60%
Home Fund $2,049,838 11.40%
CDBG Fund $1,862,559 10.36%
Pro Housing Fund $1,000,000 5.56%
Parks and Recreation Fund $536,000 2.98%
Human Services Fund $335,000 1.86%
Sustainability Fund $250,000 1.39%
Library Fund $155,000 0.86%
Affordable Housing Fund $97,008 0.54%
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Intergovernmental
Revenue
GRANTS AND AID 100.15.1505.55251 -$24,971 -$50,000 -
STATE, COUNTY AND
OTHER GRANTS 100.15.1560.55146 $18,900 $6,500 $20,000 $20,000 0.00%
TRANSFERS FROM
LIBRARY FUND 100.15.1560.57009 --$350,000 $350,000 0.00%
GRANTS AND AID 100.15.1575.55251 -$3,242 ----
IAC PROJECT GRANT 100.15.1580.55180 -$56,900 $30,000 $30,000 0.00%
NEA OPERATING
GRANT 100.15.1580.55181 $11,250 $27,950 ---
NEA PROJECT GRANT 100.15.1580.55182 -$50,000 $50,000 --
GRANTS AND AID 100.15.1580.55251 --$5,900 $5,000 -15.25%
PUTTING ASSETS TO
WORK GRANT 100.15.5300.55271 ---$300,000 -
GRANTS AND AID 100.19.1932.55251 -$119,000 ---
POLICE TRAINING 100.22.2205.55270 ---$5,000 -
18M
_
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 70
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
STATE, COUNTY AND
OTHER GRANTS 100.22.2210.55146 -$169 ---
STATE, COUNTY AND
OTHER GRANTS 100.22.2225.55146 $1,530 $1,530 ---
STATE, COUNTY AND
OTHER GRANTS 100.22.2260.55146 $5,917 $6,096 ---
eSHARE REVENUE 100.22.2265.55051 $7,408 $142,571 $120,000 $120,000 0.00%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 $543 -$7,400 $7,400 0.00%
STATE, COUNTY AND
OTHER GRANTS 100.22.2270.55146 $49,790 $1,785 ---
GRANTS AND AID 100.23.2305.55251 $6,090 ----
GEMT SERVICE
REVENUE 100.23.2315.53676 $2,399,317 $2,123,210 $2,500,000 $1,500,000 -40.00%
FEMA 100.23.2320.55265 -$65,284 $30,000 $30,000 0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2420.55146 $198,585 ----
COMPREHENSIVE
HEALTH PROTECTION
GRANT REV
100.24.2435.55025 $28,767 $161,074 $166,875 $166,875 0.00%
IL TOBACCO FREE
COMMUNITY 100.24.2435.55085 $20,761 $27,954 $27,954 $27,954 0.00%
IL HIV SURVEILLANCE
GRANT 100.24.2435.55086 $13,472 $20,879 $34,150 $34,150 0.00%
DIS GRANT 100.24.2435.55121 -$114,528 $100,000 $100,000 0.00%
STRENGTHENING
PUBLIC HEALTH
GRANT
100.24.2435.55122 --$115,000 $115,000 0.00%
RESPIRATORY
OUTBREAK GRANT 100.24.2435.55123 --$125,000 $125,000 0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2435.55146 $135,346 ----
CRI GRANT-REVENUE
HHS 100.24.2435.55173 $67,187 $56,553 $64,841 $64,841 0.00%
PHEP GRANT-
REVENUE HHS 100.24.2435.55174 $80,164 $61,765 $62,944 $62,944 0.00%
LEAD PAINT HAZARD
GRANT (TORRENS)100.24.2435.55231 --$150,000 --
GRANTS AND AID 100.24.2435.55251 -$10,000 $7,000 $7,000 0.00%
BEACH GRANT -
REVENUE HHS 100.24.2435.55254 $23,098 -$23,000 $23,000 0.00%
RETHINK YOUR DRINK
- HHS REVENUE 100.24.2435.55258 --$5,000 $5,000 0.00%
COOK COUNTY WNV
GRANT 100.24.2435.55259 --$14,270 $14,270 0.00%
GRANTS AND AID 100.24.2455.55251 $53,899 $102,614 ---
OFFICER &
GENTLEMEN 100.30.3005.55312 $1,000 -$1,000 --
GRANTS AND AID 100.30.3020.55251 $20,989 ----
GRANTS AND AID 100.30.3030.55251 $449,494 $132,950 $90,000 --
GRANTS AND AID 100.30.3040.55251 $67,640 $139,456 $75,000 --
GRANTS AND AID 100.30.3050.55251 --$230,000 --
Total Intergovernmental
Revenue $3,657,904 $3,453,738 $4,405,334 $3,163,434 -28.19%
Total General Fund $3,657,904 $3,453,738 $4,405,334 $3,163,434 -28.19%
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 71
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Parks and Recreation Fund
Intergovernmental
Revenue
GRANTS AND AID 130.30.3030.55251 ---$130,000 -
GRANTS AND AID 130.30.3040.55251 ---$140,000 -
GRANTS AND AID 130.30.3050.55251 ---$230,000 -
GRANTS AND AID 130.30.3055.55251 ---$36,000 -
Total Intergovernmental
Revenue
---$536,000 -
Total Parks and Recreation
Fund ---$536,000 -
American Rescue Plan
Intergovernmental
Revenue
GRANTS AND AID 170.99.1700.55251 $7,434,037 $9,171,093 ---
Total Intergovernmental
Revenue
$7,434,037 $9,171,093 ---
Total American Rescue
Plan $7,434,037 $9,171,093 ---
Human Services Fund
Intergovernmental
Revenue
ASPIRE PROGRAM
GRANT 176.24.2445.55205 ---$200,000 -
GRANTS AND AID 176.24.2445.55251 -$14,290 $50,000 $50,000 0.00%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 $107,334 $187,681 $85,000 $85,000 0.00%
ASPIRE PROGRAM
GRANT 176.24.3215.55205 $200,000 $600,000 $200,000 --
YOU STREETS GRANT 176.24.3215.55235 $65,030 $55,000 ---
Total Intergovernmental
Revenue
$372,364 $856,971 $335,000 $335,000 0.00%
Total Human Services Fund $372,364 $856,971 $335,000 $335,000 0.00%
Reparations Fund
Intergovernmental
Revenue
GRANTS AND AID 177.15.1595.55251 $100,000 -$100,000 --
Total Intergovernmental
Revenue $100,000 -$100,000 --
Total Reparations Fund $100,000 -$100,000 --
Sustainability Fund
Intergovernmental
Revenue
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.55135 --$500,000 $250,000 -50.00%
GRANTS AND AID 178.99.9910.55251 -$10,000 $10,000 --
DOE HEALTHY
BUILDINGS GRANT 178.99.9910.55320 --$250,000 --
Total Intergovernmental
Revenue -$10,000 $760,000 $250,000 -67.11%
Total Sustainability Fund -$10,000 $760,000 $250,000 -67.11%
Library Fund
Intergovernmental
Revenue
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 72
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TRANSFERS FROM
LIBRARY FUND 185.48.4825.57009 -$294,996 -$349,992 ---
Federal Grants 185.48.4845.55201 $60,398 $72,660 $40,000 $40,000 0.00%
LIBRARY STATE PER
CAPITA GRANT 185.48.4845.55245 $115,212 $115,993 $115,000 $115,000 0.00%
Total Intergovernmental
Revenue
-$119,386 -$161,339 $155,000 $155,000 0.00%
Total Library Fund -$119,386 -$161,339 $155,000 $155,000 0.00%
Motor Fuel Tax Fund
Intergovernmental
Revenue
STATE ALLOTMENT 200.40.5100.55185 $3,371,349 $3,471,996 $3,300,000 $3,300,000 0.00%
Total Intergovernmental
Revenue
$3,371,349 $3,471,996 $3,300,000 $3,300,000 0.00%
Total Motor Fuel Tax Fund $3,371,349 $3,471,996 $3,300,000 $3,300,000 0.00%
Emergency Telephone
(E911) Fund
Intergovernmental
Revenue
STATE, COUNTY AND
OTHER GRANTS 205.22.5150.55146 -$56,599 ---
Total Intergovernmental
Revenue -$56,599 ---
Total Emergency
Telephone (E911) Fund -$56,599 ---
CDBG Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5220.56001 $2,016,980 $1,679,521 $2,381,400 $1,727,559 -27.46%
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5226.56001 --$235,000 $135,000 -42.55%
Total Intergovernmental
Revenue
$2,016,980 $1,679,521 $2,616,400 $1,862,559 -28.81%
Total CDBG Fund $2,016,980 $1,679,521 $2,616,400 $1,862,559 -28.81%
Pro Housing Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
230.21.5207.56001 ---$1,000,000 -
Total Intergovernmental
Revenue ---$1,000,000 -
Total Pro Housing Fund ---$1,000,000 -
Home Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5430.56001 $51,212 $111,450 $1,056,469 $944,775 -10.57%
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5435.56001 $28,082 $45,012 $1,200,000 $1,105,063 -7.91%
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 73
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Intergovernmental
Revenue $79,294 $156,462 $2,256,469 $2,049,838 -9.16%
Total Home Fund $79,294 $156,462 $2,256,469 $2,049,838 -9.16%
Affordable Housing Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
250.21.2128.56001 $154,765 $179,471 -$97,008 -
Total Intergovernmental
Revenue $154,765 $179,471 -$97,008 -
Total Affordable Housing
Fund
$154,765 $179,471 -$97,008 -
Capital Improvements
Fund
Intergovernmental
Revenue
STATE, COUNTY AND
OTHER GRANTS 415.40.4219.55146 $13,349 $246,354 $5,027,000 $5,230,000 4.04%
GRANTS AND AID 415.40.4219.55251 $322,500 $1,084,925 ---
Total Intergovernmental
Revenue
$335,849 $1,331,279 $5,027,000 $5,230,000 4.04%
Total Capital Improvements
Fund $335,849 $1,331,279 $5,027,000 $5,230,000 4.04%
Crown Construction Fund
Intergovernmental
Revenue
GRANTS AND AID 416.40.4160.55251 -$500,000 ---
Total Intergovernmental
Revenue -$500,000 ---
Total Crown Construction
Fund -$500,000 ---
Water Fund
Intergovernmental
Revenue
GRANTS AND AID 510.40.7330.55251 -$205,337 ---
Total Intergovernmental
Revenue
-$205,337 ---
Total Water Fund -$205,337 ---
Total Revenues $17,403,155 $20,911,129 $18,955,203 $17,978,839 -5.15%
Table of ContentsIntergovernmental Revenue
FY 2026 Adopted Budget | Evanston Page 74
ALL FUNDS
Table of ContentsAll Funds
FY 2026 Adopted Budget | Evanston Page 75
All Funds Summary
This section shows a summary of all funds in the City's budget and is followed by individual fund summaries.
The total adopted budget for FY 2026 includes revenues (excluding operating transfers and use of fund balance) of $338.6
million and expenditures (excluding operating transfers) of $342.1 million. This is the total expense for all funds, except for
the Evanston Police and Fire Pension Funds which are established and controlled by separate pension boards.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$100M
$200M
$300M
$400M
$500M
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 76
All Revenues by Fund
Category FY 2024 Actual FY 2025 Budget FY 2026 Adopted 2025 vs. 2026 (%)
General Fund $151,260,671 $151,312,985 $147,785,518 -2.33%
Parks and Recreation Fund --$16,260,202 -
American Rescue Plan $10,484,562 $650,000 $300,000 -53.85%
General Assistance Fund $1,168,434 $778,500 $778,500 0.00%
Human Services Fund $4,274,207 $4,011,000 $6,511,000 62.33%
Reparations Fund $1,208,899 $1,302,500 $1,202,500 -7.68%
Sustainability Fund $1,289,728 $1,572,000 $992,450 -36.87%
Good Neighbor Fund $4,116,372 $3,000,000 $3,190,700 6.36%
Library Fund $9,244,406 $9,463,097 $10,501,532 10.97%
Library Debt Service Fund $574,676 $576,946 $547,822 -5.05%
Library Capital Improvement Fd -$1,900,000 $1,155,000 -39.21%
Motor Fuel Tax Fund $3,838,004 $3,350,000 $3,350,000 0.00%
Emergency Telephone (E911) Fund $1,583,768 $1,465,000 $1,460,000 -0.34%
Foreign Fire Insurance $273,157 $250,000 $250,000 0.00%
Special Service Area (SSA) #9 $619,174 $642,145 $675,000 5.12%
CDBG Fund $1,682,909 $2,616,400 $1,862,559 -28.81%
CDBG Loan Fund $8,813 $306,565 $308,000 0.47%
Pro Housing Fund --$1,000,000 -
Neighborhood Improvement $597 ---
Home Fund $199,371 $2,281,619 $2,074,988 -9.06%
Affordable Housing Fund $1,844,682 $1,220,000 $2,377,908 94.91%
Debt Service Fund $15,581,292 $15,991,861 $15,722,798 -1.68%
Howard-Ridge TIF Fund $1,479,131 $1,348,000 $1,876,000 39.17%
West Evanston TIF Fund $2,256,442 $2,217,000 $2,241,000 1.08%
Dempster-Dodge TIF Fund $537,606 $491,000 $491,000 0.00%
Chicago-Main TIF $1,305,004 $1,305,000 $2,515,000 92.72%
Special Service Area (SSA) #6 $238,423 $221,250 $210,250 -4.97%
Special Service Area (SSA) #7 $146,499 $142,200 $146,592 3.09%
Special Service Area (SSA) #8 $59,439 $60,200 $62,006 3.00%
Special Service Area (SSA) #10 -$92,624 $97,595 5.37%
Five-Fifths Fund $1,442,702 $1,478,000 $1,488,900 0.74%
Capital Improvements Fund $21,040,713 $26,327,000 $32,152,000 22.13%
Crown Construction Fund $1,061,792 $1,010,000 $1,060,000 4.95%
Crown Maintenance Fund $174,996 $175,000 $175,000 0.00%
Special Assessment Fund $1,215,545 $220,000 $220,000 0.00%
Parking System Fund $10,776,229 $9,858,900 $10,313,900 4.62%
Water Fund $29,520,461 $64,543,335 $64,255,150 -0.45%
Sewer Fund $9,531,307 $8,161,000 $11,911,000 45.95%
Solid Waste Fund $7,206,354 $6,710,350 $6,710,350 0.00%
Fleet Services Fund $4,332,744 $4,261,140 $4,261,140 0.00%
Equipment Replacement Fund $4,549,243 $2,426,885 $1,676,885 -30.90%
Insurance Fund $22,182,738 $23,241,654 $23,289,534 0.21%
Total Revenues $328,311,088 $356,981,156 $383,459,779 7.42%
_
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 77
All Expenses by Fund
Category FY 2024 Actual FY 2025 Budget FY 2026 Adopted FY 2025 vs. FY
2026 (%)
General Fund $151,306,491 $151,278,402 $147,729,728 -2.35%
Parks and Recreation Fund --$16,260,202 -
American Rescue Plan $11,126,689 $18,062,975 $11,538,341 -36.12%
General Assistance Fund $1,246,739 $1,342,920 $1,380,191 2.78%
Human Services Fund $5,218,272 $6,360,977 $6,616,338 4.01%
Reparations Fund $2,617,960 $1,301,000 $1,101,000 -15.37%
Sustainability Fund $1,097,475 $1,706,513 $1,526,309 -10.56%
Good Neighbor Fund $3,250,962 $3,164,000 $3,556,750 12.41%
Library Fund $8,468,446 $10,007,246 $10,550,020 5.42%
Library Debt Service Fund $574,676 $576,946 $547,823 -5.05%
Library Capital Improvement Fd $205,050 $1,900,000 $1,155,000 -39.21%
Motor Fuel Tax Fund $3,045,564 $6,359,650 $6,120,000 -3.77%
Emergency Telephone (E911) Fund $1,953,760 $1,862,841 $1,833,312 -1.59%
Foreign Fire Insurance $234,513 $200,000 $200,000 0.00%
Special Service Area (SSA) #9 $618,341 $642,145 $675,000 5.12%
CDBG Fund $1,682,909 $3,788,998 $1,862,559 -50.84%
CDBG Loan Fund $57,103 $306,565 $308,000 0.47%
Pro Housing Fund --$1,000,000 -
Home Fund $169,895 $2,275,912 $2,074,988 -8.83%
Affordable Housing Fund $391,091 $2,362,480 $2,695,872 14.11%
Debt Service Fund $15,033,322 $15,988,861 $15,722,798 -1.66%
Howard-Ridge TIF Fund $1,401,664 $857,413 $1,127,887 31.55%
West Evanston TIF Fund $2,051,405 $2,823,340 $4,091,124 44.90%
Dempster-Dodge TIF Fund $204,648 $205,343 $399,910 94.75%
Chicago-Main TIF $1,692,149 $1,158,000 $1,608,944 38.94%
Special Service Area (SSA) #6 $214,230 $220,000 $210,000 -4.55%
Special Service Area (SSA) #7 $139,844 $140,000 $146,392 4.57%
Special Service Area (SSA) #8 $57,832 $60,200 $62,006 3.00%
Special Service Area (SSA) #10 -$90,000 $97,595 8.44%
Five-Fifths Fund $1,015,535 $1,224,370 $1,898,998 55.10%
Capital Improvements Fund $20,957,828 $26,222,000 $31,628,000 20.62%
Crown Construction Fund $738,684 $788,429 $929,929 17.95%
Crown Maintenance Fund -$175,000 $175,000 0.00%
Special Assessment Fund $575,923 $1,880,681 $665,726 -64.60%
Parking System Fund $13,346,277 $11,883,699 $10,670,479 -10.21%
Water Fund $10,383,479 $68,788,582 $64,631,333 -6.04%
Water Depr Imprv &Extension
Fund $16,217,992 ---
Sewer Fund $7,726,864 $10,483,001 $13,438,802 28.20%
Solid Waste Fund $6,294,948 $6,925,058 $7,587,770 9.57%
Fleet Services Fund $4,047,627 $4,204,265 $4,410,955 4.92%
Equipment Replacement Fund $1,834,077 $5,496,912 $2,800,000 -49.06%
Insurance Fund $20,866,842 $22,373,693 $22,977,815 2.70%
Total Expenditures $318,067,106 $395,488,418 $404,012,896 2.16%
_
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 78
All Revenues by Type
2026 Projected Revenues by Type
Other Revenue $102,351,796 26.69%
Other Taxes $73,485,000 19.16%
Charges for Services $72,231,725 18.84%
Property Taxes $69,088,592 18.02%
Interfund Transfers $20,853,393 5.44%
Intergovernmental Revenue $17,978,839 4.69%
Insurance $10,206,534 2.66%
Licenses, Permits and Fees $10,029,300 2.62%
Fines and Forfeitures $4,603,000 1.20%
Interest Income $2,187,600 0.57%
Workers Compensation and
Liability
$386,000 0.10%
Library Revenue $58,000 0.02%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $64,012,129 $64,187,921 $64,722,257 $69,088,592 6.75%
Other Taxes $71,770,191 $72,589,830 $70,165,000 $73,485,000 4.73%
Licenses, Permits and Fees $7,904,311 $20,143,189 $10,298,300 $10,029,300 -2.61%
Charges for Services $61,886,921 $66,646,855 $68,809,834 $72,231,725 4.97%
Fines and Forfeitures $4,458,841 $4,308,948 $4,385,000 $4,603,000 4.97%
Intergovernmental Revenue $17,403,155 $20,911,129 $18,955,203 $17,978,839 -5.15%
Other Revenue $17,398,197 $42,733,604 $90,903,771 $102,351,796 12.59%
Interest Income $5,804,573 $6,962,562 $1,970,100 $2,187,600 11.04%
Interfund Transfers $22,663,027 $18,938,449 $15,603,037 $20,853,393 33.65%
Workers Compensation and
Liability $1,229,729 $896,752 $886,000 $386,000 -56.43%
Insurance $9,506,290 $9,860,355 $10,200,654 $10,206,534 0.06%
Library Revenue $114,761 $131,495 $82,000 $58,000 -29.27%
Total Revenues $284,152,126 $328,311,088 $356,981,156 $383,459,779 7.42%
383M
All Revenues by Type FY 2023 to FY 2026
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 79
All Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits $125,970,004 31.18%
Capital Outlay $84,078,949 20.81%
Services and Supplies $70,053,269 17.34%
Insurance and Other
Chargebacks
$56,446,443 13.97%
Debt Service $26,442,720 6.55%
Interfund Transfers $26,120,668 6.47%
Miscellaneous $11,521,769 2.85%
Community Sponsored
Organizations
$3,254,074 0.81%
Contingencies $125,000 0.03%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $103,005,896 $111,276,786 $118,705,458 $125,970,004 6.12%
Services and Supplies $49,052,066 $56,919,263 $69,031,337 $70,053,269 1.48%
Miscellaneous $5,923,045 $6,151,081 $15,407,092 $11,521,769 -25.22%
Capital Outlay $25,748,034 $38,739,324 $86,526,055 $84,078,949 -2.83%
Interfund Transfers $23,219,313 $23,665,982 $20,870,312 $26,120,668 25.16%
Community Sponsored
Organizations $1,443,543 $1,967,366 $3,432,000 $3,254,074 -5.18%
Insurance and Other
Chargebacks $51,199,038 $49,480,332 $55,691,398 $56,446,443 1.36%
Debt Service $17,681,868 $17,707,339 $25,699,766 $26,442,720 2.89%
Depreciation Expense $12,158,017 $12,157,902 ---
Contingencies $272,783 $1,730 $125,000 $125,000 0.00%
Total Expenditures $289,703,603 $318,067,106 $395,488,418 $404,012,896 2.16%
404M
All Expenditures by Type FY 2023 to FY 2026
Table of ContentsAll Funds Summary
FY 2026 Adopted Budget | Evanston Page 80
Fund Balance Projections
These projections are subject to revision throughout the 2025 audit and year-end close process.
FY2024 Audited FY2025 Projected FY2026 FY2026 FY26 Budgeted
Fund Ending Fund Ending Fund Budgeted Budgeted FY2026 Ending
Balance 12/31/24 Balance 12/31/25 Revenues Expenses Net Fund Balance
GENERAL FUNDS
General Fund
Parks and Recreation Fund
Human Services Fund
SPECIAL REVENUE FUNDS
American Rescue Plan
General Assistance Fund
Reparations Fund
Sustainability Fund
Good Neighbor Fund
Motor Fuel Tax Fund
Emergency Telephone E911 Fund
Foreign Fire Insurance Fund
CDBG Fund
CDBG Loan Fund
Neighborhood Improvement Fund
PRO Housing Fund
HOME Fund
Affordable Housing Fund
LIBRARY FUNDS
Library Fund
Library Debt Service Fund
Library Capital Improvement Fund
DEBT SERVICE FUND
TIF & SSA FUNDS
Howard-Ridge TIF Fund
West Evanston TIF Fund
Dempster-Dodge TIF Fund
Chicago-Main TIF
Five Fifths TIF
Special Service Area (SSA) #6
Special Service Area (SSA) #7
Special Service Area (SSA) #8
Special Service Area (SSA) #9
Special Service Area (SSA) #10
CAPITAL PROJECT FUNDS
Capital Improvements Fund
Crown Construction Fund
Crown Maintenance Fund
Special Assessment Fund
ENTERPRISE FUNDS
Parking System Fund
Sewer Fund
Solid Waste Fund
Water Fund
INTERNAL SERVICE FUNDS
Fleet Services Fund
Equipment Replacement Fund
Insurance Fund
49,020,653$47,214,660$135,735,518$147,729,728$(11,994,210)$35,220,450$
-$-$16,260,202$16,260,202$-$-$
1,444,945$750,000$6,511,000$6,616,338$(105,338)$644,662$
1,392,844$11,238,341$300,000$11,538,341$(11,238,341)$-$
1,216,539$800,000$778,500$1,380,191$(601,691)$198,309$
145,015$20,000$1,202,500$1,101,000$101,500$121,500$
979,553$1,000,000$992,450$1,526,309$(533,859)$466,141$
1,053,734$380,000$3,190,700$3,556,750$(366,050)$13,950$
7,076,642$6,500,000$3,350,000$6,120,000$(2,770,000)$3,730,000$
1,190,782$500,000$1,460,000$1,833,312$(373,312)$126,688$
281,891$250,000$250,000$200,000$50,000$300,000$
59,323$60,000$1,862,559$1,862,559$-$60,000$
342,674$375,000$308,000$308,000$-$375,000$
23,482$23,800$-$-$-$23,800$
-$-$1,000,000$1,000,000$-$-$
37,331$30,000$2,074,988$2,074,988$-$30,000$
4,224,217$5,150,000$2,377,908$2,695,872$(317,964)$4,832,036$
5,602,732$6,737,692$10,501,532$10,550,020$(48,488)$6,689,204$
2,781$2,800$547,822$547,823$(1)$2,799$
(693,564)$-$1,155,000$1,155,000$-$-$
3,453,006$2,059,785$14,530,502$15,722,798$(1,192,296)$867,489$
1,914,304$2,600,000$1,876,000$1,127,887$748,113$3,348,113$
2,422,071$3,200,000$2,241,000$4,091,124$(1,850,124)$1,349,876$
981,217$1,266,873$491,000$399,910$91,090$1,357,963$
(165,099)$-$2,515,000$1,608,944$906,056$906,056$
289,777$581,208$1,488,900$1,898,998$(410,098)$171,110$
58,419$59,000$210,250$210,000$250$59,250$
20,990$21,000$146,592$146,392$200$21,200$
8,759$8,800$62,006$62,006$-$8,800$
14,084$15,000$675,000$675,000$-$15,000$
-$-$97,595$97,595$-$-$
(8,090,525)$(19,000,000)$32,152,000$31,628,000$524,000$(18,476,000)$
5,127,215$4,500,000$1,060,000$929,929$130,071$4,630,071$
840,037$985,867$175,000$175,000$-$985,867$
1,202,680$1,100,000$220,000$665,726$(445,726)$654,274$
2,652,098$2,418,646$10,313,900$10,670,479$(356,579)$2,062,067$
10,346,415$10,912,524$11,911,000$13,438,802$(1,527,802)$9,384,722$
3,727,788$3,600,000$6,710,350$7,587,770$(877,420)$2,722,580$
5,152,008$7,250,000$64,255,150$64,631,333$(376,183)$6,873,817$
1,531,693$1,987,153$4,261,140$4,410,955$(149,815)$1,837,338$
4,773,882$2,742,267$1,676,885$2,800,000$(1,123,115)$1,619,152$
4,606,027$4,653,988$23,289,534$22,977,815$311,719$4,965,707$
Table of ContentsFund Balance Projections
FY 2026 Adopted Budget | Evanston Page 81
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 25%. As part of the FY 2026 Budget Planning Process, the City Council
approved a $12M budget deficit in the General Fund to draw down on excess reserves in the fund. The primary driver for
this budgeted deficit is the cost of increased wages and meeting public safety pension obligations for 100% funding by
2040.
American Rescue Plan Fund
The fund balance is expected to decrease by 100%. 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. These funds must be spent in their entirety by the end of
2026.
General Assistance Fund
The fund balance is expected to decrease by 75%. The decrease is caused by a continued net-netural reduction of Property
Tax revenues in the fund in the amount of $300,000 that began in FY 2025. These revenues have been consolidated in the
City's General Fund, reflected by a $300,000 increase starting in FY 2025.
Human Services Fund
The fund balance is expected to decrease by 14%. The City increased its property tax levy by $2,500,000 to increase the
annual revenues that support this fund. While revenues increased, the drawdown on fund balance is caused by a
simultaneous increase in staffing within the fund (+2 FTE). Service and Supplies expenses were reduced in FY 2026 to
partially offset the costs of additional FTEs.
Reparations Fund
The fund balance is expected to increase by 507%. This fund is used exclusively to distribute funds for the City's Local
Reparations program and carries few to no operating expenses. This is a planned increase in fund balance to build up
reserves to be used for future program investment and to satisfy local funding matches for potential grant awards.
Sustainability Fund
The fund balance is expected to decrease by 53%. 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 96%. 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 (MFT) Fund
The fund balance is expected to decrease by 42%. 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 75%. 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.
Foreign Fire Insurance Fund
The fund balance is expected to increase by 20%. The fund is managed and controlled by the Fire Department and the
Foreign Fire Insurance Board as required by Illinois State Law.
Debt Service Fund
The fund balance is expected to decrease by 58%. The decrease is a planned draw-down on the fund balance to support
the debt service on GO Bonds issued in 2024, in lieu of raising property taxes in FY 2026 for this debt service.
Table of ContentsFund Balance Projections
FY 2026 Adopted Budget | Evanston Page 82
Howard-Ridge TIF
The fund balance is expected to increase by 29%. The increase is a planned budget surplus for future capital investment in
this TIF.
West Evanston TIF
The fund balance is expected to decrease by 58%. The decrease is a planned draw-down of the fund balance for capital
investment and increased economic development programming in this TIF.
Five-Fifths TIF
The fund balance is expected to decrease by 70%. The decrease is a planned draw-down of the fund balance capital
investment in this TIF.
Special Assessment Fund
The fund balance is expected to decrease by 40%. The decrease is a planned draw-down of the fund balance for alleyway
improvements.
Parking Fund
The fund balance is expected to decrease by 15%. The decrease is a planned draw-down of the fund balance for capital
investment.
Sewer Fund
The fund balance is expected to decrease by 14%. The decrease is a planned draw-down of the fund balance for capital
investment.
Solid Waste Fund
The fund balance is expected to decrease by 24%. The decrease is the result of a draw-down of the fund balance for
increased contracting costs to provide the City's residential solid waste pickup program and the purchase of several new
garbage trucks for the City's in-house recycling program. Staff anticipates recommending increased fees for residential
services in this fund during FY 2027 budget development.
Equipment Replacement Fund
The fund balance is expected to decrease by 41%. The decrease is a planned draw-down of the fund balance for
replacement of capital assets, including carry-over costs from vehicle purchases budgeted in past fiscal years now
happening in FY 2026.
Table of ContentsFund Balance Projections
FY 2026 Adopted Budget | Evanston Page 83
General Fund (100)
The General Fund serves as the City’s primary operating fund, supporting essential services such as public safety, streets
and transportation, and general administration and accounting for 37% of the City's total budget. Beginning with the FY
2026 budget, the City will establish a dedicated Parks and Recreation Fund to separately account for operating revenues
and expenditures related to the Parks and Recreation Department. This structural change enhances transparency and
enables more precise tracking of departmental performance relative to peer communities. As a result of this change, both
revenues and expenses have decreased in the General Fund for FY 2026. A detailed explanation of these changes can be
found in the transmittal letter
Revenues and Expenses Summary
The General Fund is projecting $136,695,336 in revenues (excluding transfers in of 11,090,182). Included among budgeted
revenues is also $12,050,000 use of fund balance. However, the use of fund balance is not a true revenue from an
accounting standpoint and will not be recognized as revenue during FY 2026.
The FY 2026 budget incorporates contractual wage adjustments approved by the City Council in 2023, along with
corresponding increases for exempt employees to align with union agreements. Across all employee groups, salaries and
benefits in the General Fund are projected to rise by $4.6 million.
The City’s required contribution to public safety pensions continues to be a significant cost driver. Following the adoption
of the new pension funding policy in July 2023, the City is committed to achieving 100% funding by 2040 through a
combination of property taxes, General Fund reserves, and other sources. The annual contribution will increase to $30.3
million in FY 2026, largely due to the impact of 2023 wage increases for Police (18%) and Fire (13%) personnel on total
pension liability.
General Fund Historical Revenues and Expenses
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$50M
$100M
$150M
$200M
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 84
Revenues by Source
The General Fund budget includes a 1.7% increase to the City's Corporate and IMRF Pension tax levies. The reduction in
Charges for Service is largely a result of moving the Parks and Recreation Department revenues and expenses to the new
Parks and Recreation Fund.
2026 Budgeted Revenues by Source
Other Taxes $70,195,000 47.50%
Property Taxes $29,939,902 20.26%
Other Revenue $14,002,000 9.47%
Interfund Transfers $10,740,182 7.27%
Licenses, Permits and Fees $8,988,300 6.08%
Charges for Services $5,163,700 3.49%
Fines and Forfeitures $4,593,000 3.11%
Intergovernmental Revenue $3,163,434 2.14%
Interest Income $1,000,000 0.68%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $29,858,493 $29,045,356 $29,439,902 $29,939,902 1.70%
Other Taxes $66,598,813 $69,306,996 $67,015,000 $70,195,000 4.75%
Licenses, Permits and Fees $6,970,232 $19,136,184 $9,597,300 $8,988,300 -6.35%
Charges for Services $10,983,534 $11,754,233 $12,765,709 $5,163,700 -59.55%
Fines and Forfeitures $4,449,491 $4,308,948 $4,375,000 $4,593,000 4.98%
Intergovernmental Revenue $3,657,904 $3,453,738 $4,405,334 $3,163,434 -28.19%
Other Revenue $2,334,622 $2,173,403 $12,933,000 $14,002,000 8.27%
Interest Income $1,706,802 $2,041,226 $750,000 $1,000,000 33.33%
Interfund Transfers $7,733,940 $10,040,588 $10,031,740 $10,740,182 7.06%
Total Revenues $134,293,831 $151,260,671 $151,312,985 $147,785,518 -2.33%
148M
_
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 85
General Fund Revenues by Source FY2023 Actual FY2024 Actual FY2025 Budget FY2026 Adopted
Other Tax
51515 - STATE USE TAX
51525 - SALES TAX - BASIC
51530 - SALES TAX - HOME RULE
51535 - AUTO RENTAL TAX
51536 - TRANSPORTATION PROVIDER TAX
51540 - ATHLETIC CONTEST TAX
51545 - STATE INCOME TAX
51550 - MUNICIPAL HOTEL TAX
51555 - FIRE INSURANCE TAX
51565 - ELECTRIC UTILITY TAX
51570 - NATURAL GAS UTILITY TAX
51575 - NAT GAS USE TAX HOME RULE
51580 - TELEPHONE UTILITY TAX
51585 - CIGARETTE TAX
51590 - EVANSTON MOTOR FUEL TAX
51593 - BAG TAX
51595 - LIQUOR TAX
51598 - RECREATIONAL CANNABIS TAX
51599 - CANNABIS USE TAX
51600 - PARKING TAX
51605 - PERSONAL PROPERTY REPLACEMENT TAX
51606 - PENSION PPRT
51620 - REAL ESTATE TRANSFER TAX
51625 - TELECOMMUNICATIONS TAX
51630 - AMUSEMENT TAX
52010 - WHEEL TAX
Prop Tax
51015 - PROPERTY TAXES
51017 - PENSION PROPERTY TAX
Other Rev
52546 - POLICE EQUIPMENT REIMBURSEMENT
52547 - NARCOTICS ENFORCEMENT REVENUE
53632 - REIMBURSEMENTS
55166 - Holiday Food Drive Revenue
55312 - OFFICER & GENTLEMEN
56002 - WE'RE OUT WALKING
56007 - REBATE REVENUE
56010 - PROPERTY SALES AND RENTAL
56011 - DONATIONS
56013 - DONATION FROM NU
56016 - Aging Well Conference Revenues
56043 - FIRE MISC REVENUE
56045 - MISCELLANEOUS REVENUE
56049 - MARKET LINK VOUCHERS
56065 - SALE OF SURPLUS PROPERTY
56067 - REIMBURSEMENTS-SERVICES AND SUPPLIES
56068 - REIMB. SALT USAGE DIST 65 ETHS NW
56095 - OVER AND SHORT - COLLECTOR'S OFFICE
56105 - PAYMENT IN LIEU OF TAXES
56106 - FUND BALANCE APPLIED
56120 - LOAN PROCEEDS
56134 - PRIVATE ELM TREE INSURANCE MONEY
56157 - CITIZENS CPR CLASS FEES
56158 - CHARGEBACK REVENUE
56585 - CHANGE IN APPRECIATION / DEPRECIATION
56586 - REALIZED GAIN/LOSS
66,598,813$69,306,996$67,015,000$70,195,000$
3,040,435$2,768,657$2,900,000$500,000$
13,329,108$13,914,646$13,350,000$15,200,000$
10,396,123$10,856,616$10,500,000$12,600,000$
69,883$75,116$65,000$65,000$
855,245$937,411$800,000$950,000$
747,432$799,176$500,000$1,300,000$
12,558,980$13,446,239$13,500,000$14,200,000$
2,546,217$2,664,421$2,350,000$2,350,000$
-$14,912$-$-$
2,734,420$2,866,390$2,900,000$2,800,000$
1,584,891$1,251,250$1,500,000$1,500,000$
738,412$700,861$800,000$800,000$
2,485$-$-$-$
225,000$144,000$200,000$200,000$
897,720$1,289,317$1,000,000$1,000,000$
78,617$89,054$200,000$100,000$
3,772,043$3,217,898$3,300,000$3,300,000$
193,978$181,915$-$-$
118,281$124,708$100,000$130,000$
2,952,554$3,093,968$2,900,000$3,000,000$
3,482,124$2,457,303$2,500,000$2,000,000$
605,000$-$-$-$
310,770$3,083,708$2,500,000$3,000,000$
1,115,998$1,032,275$1,050,000$1,000,000$
1,367,347$1,548,571$1,300,000$1,400,000$
2,875,749$2,748,583$2,800,000$2,800,000$
29,858,493$29,045,356$29,439,902$29,939,902$
9,392,325$9,064,254$9,449,797$9,949,797$
20,466,167$19,981,102$19,990,105$19,990,105$
2,197,473$2,049,051$12,934,000$14,002,000$
5,015$10,403$10,000$12,500$
13,852$22,032$20,000$20,000$
44,331$86,728$100,000$50,000$
-$-$10,000$-$
1,000$-$1,000$-$
-$-$6,000$6,000$
33,694$59,165$5,000$35,000$
163,483$99,571$100,000$100,000$
20,331$100,179$35,500$9,000$
-$-$-$500,000$
-$7,400$5,000$-$
332,044$381,233$400,000$400,000$
213,308$114,415$684,500$265,500$
(53,171)$44,103$35,000$-$
1,478$-$-$2,000$
11,024$31,197$5,000$-$
35,336$15,676$32,000$32,000$
-$(11)$-$-$
60,000$75,000$60,000$60,000$
-$-$11,085,000$12,050,000$
15,122$3,883$2,000$2,000$
30,390$31,955$28,000$28,000$
10,160$6,960$10,000$10,000$
322,562$361,110$300,000$350,000$
498,993$37,262$-$-$
116,732$184,008$-$60,000$
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 86
56750 - RTU AMORTIZATION - LEASES
56801 - COMPONENT UNIT RECEIPTS
Transfers
57007 - FROM WEST EVANSTON TIF
57040 - FROM EMERGENCY TEL SYSTEM
57057 - TRANSFER FROM OTHER FUNDS
57058 - TRANSFER FROM GOOD NEIGHBOR FUND
57087 - FROM DEMPSTER-DODGE TIF
57088 - FROM CHICAGO-MAIN TIF
57090 - FROM FIVE FIFTH TIF
57096 - FROM HOWARD RIDGE TIF
57110 - FROM SPECIAL ASSMT. FUND
57130 - FROM PARKING FUND
57135 - FROM WATER FUND
57140 - FROM WATER FUND-ROI
57145 - FROM WATER FUND-ADMIN. EX
57165 - TRANSFER FROM SEWER FUND
Lic, Permit, Fee
51577 - ELECTRICITY MAINTENANCE FEE
52015 - BUSINESS REGISTRATION FEE
52016 - BED & BREAKFAST LICENSE
52017 - COLLECTION BOX LICENSE
52018 - VACATION RENTAL LICENSES
52020 - PET LICENSES
52030 - CONTRACTORS' LICENSES
52035 - ROOMING HOUSE LICENSES
52040 - LIQUOR LICENSES
52041 - ONE DAY LIQUOR LICENSE
52045 - FARMERS' MARKET LICENSES
52046 - RENTAL BUILDING REGISTRATIONS
52050 - OTHER LICENSES
52055 - LONG TERM CARE LICENSES
52061 - SEASONAL FOOD ESTABLISHMENT LICENSE
52062 - MOBILE FOOD VEHICLE VENDOR LICENSE
52063 - HEN COOP LICENSE
52070 - RESIDENT CARE HOME LICENSE
52080 - BUILDING PERMITS
52081 - DUMPSTER PERMIT FEE
52090 - PLUMBING PERMITS
52110 - OTHER/MISC PERMITS
52115 - ELEVATOR PERMITS
52126 - RIGHT-OF-WAY PERMIT
52130 - RESIDENTS ANNUAL PARKING PERMITS
52135 - FIRE PLAN REVIEW
52140 - OVERSIZE TRUCK PERMIT
52146 - MOVING VAN PERMIT FEES
52147 - SPONSORSHIP FEES
52165 - IL BELL FRANCHISE FEE
52175 - EASEMENTS
52180 - CABLE FRANCHISE FEE
52181 - PEG FEES - CABLE COMPANIES
52185 - NICOR FRANCHISE FEE
52516 - L.E.P. PROGRAM PENALTIES
52705 - CREDIT CARD FEES - REVENUE
Charges for Serv
52085 - PLAN REVIEW
53010 - BIRTH AND DEATH RECORDS
53050 - SANITATION CLASSES
26,793$26,792$-$10,000$
294,996$349,992$-$-$
7,733,940$10,040,588$10,031,740$10,740,182$
75,000$75,000$110,550$110,550$
90,000$99,996$100,000$100,000$
-$417,200$-$-$
-$1,500,000$1,500,000$1,965,400$
9,996$9,996$24,400$24,400$
30,000$30,000$64,750$64,750$
-$-$73,850$73,850$
75,000$75,000$56,800$56,800$
91,992$92,004$-$-$
2,972,388$2,972,388$2,972,390$3,061,562$
492,240$500,004$500,000$515,000$
2,831,100$2,888,004$2,888,000$2,974,640$
726,228$741,000$741,000$763,230$
339,996$639,996$1,000,000$1,030,000$
6,984,963$19,156,760$9,597,300$8,998,300$
-$-$500,000$500,000$
31,970$39,989$50,000$50,000$
-$-$150$150$
1,700$1,750$2,500$2,500$
-$-$-$16,000$
26,963$29,501$20,000$20,000$
186,475$182,200$170,000$170,000$
1,500$1,050$-$200,000$
540,463$512,344$520,000$520,000$
17,619$22,119$17,000$17,000$
57,210$56,530$55,000$-$
322,316$194,277$587,200$387,200$
-$20,265$20,000$20,000$
116,040$90,780$180,000$180,000$
7,575$5,289$15,000$15,000$
-$-$1,450$1,450$
-$-$800$800$
-$-$1,200$1,200$
4,058,773$16,214,371$5,000,000$5,250,000$
8,100$14,015$-$-$
90$135$-$-$
2,803$-$495,000$-$
40,026$32,444$42,000$42,000$
312,511$494,941$383,000$383,000$
1,160$3,020$-$-$
890$25,431$-$-$
23,475$51,400$25,000$25,000$
54,470$37,225$55,000$55,000$
-$1,550$25,000$-$
98,573$97,143$90,000$90,000$
119,882$78,838$47,000$47,000$
825,835$733,368$800,000$800,000$
113,813$105,992$120,000$120,000$
-$90,218$75,000$75,000$
14,732$20,577$-$10,000$
-$-$300,000$-$
10,983,534$11,754,233$12,765,709$5,163,700$
-$-$5,000$5,000$
4,815$-$-$-$
500$-$-$-$
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 87
53105 - HEALTH FOOD ESTABLISHMENT LICENSE FEE
53185 - TEMPORARY FOOD LICENSE
53190 - FOOD DELIVERY VEHICLE
53200 - BEV SNACK VENDING MACHINE
53203 - CONCESSIONS
53205 - FOOD VENDING MACHINE
53210 - TOBACCO LICENSE
53211 - BEEKEEPER LICENSE FEE
53215 - BIRTH CERTIFICATE
53220 - DEATH CERTIFICATE
53230 - FUNERAL DIRECTOR LICENSE
53560 - RECREATION - CHARGES FOR SERVICES
53565 - RECREATION PROGRAM FEES
53566 - RECREATION - DEFERRED REVENUE
53569 - SPECIAL EVENT REVENUE
53625 - POLICE OVERTIME REIMBURSEMENT
53640 - SENIOR TAXI COUPON SALES
53650 - STATE HIGHWAY MAINTENANCE
53666 - HISTORIC PRESERVATION REVIEWS
53667 - TREE PRESERVATION REVENUES
53675 - AMBULANCE SERVICE
53685 - POLICE REPORT FEES
53690 - WOOD RECYCLING
53695 - ZONING FEES
53725 - BACKGR CHKS DAYCARE PROV
53730 - TELECOMMUNICATION MAINTENANCE FEE
53736 - NEW PAVEMENT DEGRADATION FEES
53737 - I HEART EVANSTON TREES PROJECT
Fines & Forfeits
52505 - TICKET FINES-PARKING
52510 - REGULAR FINES
52530 - BOOT RELEASE FEE
52541 - POLICE CTA DETAIL
52548 - NARCOTICS SEIZURE REVENUE
52555 - HOUSING CODE VIOL FINES
52556 - PUBLIC HEALTH CODE VIOLATIONS
52570 - NON PARKING ORDINANCE VIOLATIONS
56031 - DAMAGE TO STREET LIGHTS
Intergovernment
52542 - POLICE DUI REIMBURSEMENT
53676 - GEMT SERVICE REVENUE
55025 - COMPREHENSIVE HEALTH GRANT
55051 - eSHARE REVENUE
55085 - IL TOBACCO FREE COMMUNITY
55086 - IL HIV SURVEILLANCE GRANT
55121 - DIS GRANT
55122 - STRENGTHENING PUBLIC HEALTH GRANT
55123 - RESPIRATORY OUTBREAK GRANT
55146 - STATE, COUNTY AND OTHER GRANTS
55173 - CRI GRANT-REVENUE HHS
55174 - PHEP GRANT-REVENUE HHS
55180 - IAC PROJECT GRANT
55181 - NEA OPERATING GRANT
55182 - NEA PROJECT GRANT
55231 - LEAD PAINT HAZARD GRANT (TORRENS)
55251 - GRANTS AND AID
55254 - BEACH GRANT - REVENUE HHS
55258 - RETHINK YOUR DRINK - HHS REVENUE
209,040$216,420$230,000$230,000$
2,997$5,901$11,000$11,000$
2,800$4,150$6,500$6,500$
21,254$36,578$46,000$31,500$
-$-$362,100$-$
24,635$1,625$-$-$
14,000$18,222$17,000$17,000$
300$350$300$300$
107,124$106,799$85,000$85,000$
11,009$7,914$7,000$7,000$
-$-$6,000$6,000$
-$38,587$-$-$
7,111,501$7,346,435$8,217,409$-$
6,416$-$-$-$
26,831$72,687$75,000$-$
526,200$605,951$575,000$662,000$
59,322$54,818$60,000$-$
82,356$63,556$92,000$92,000$
4,630$1,925$30,000$30,000$
35,051$96,879$10,000$20,000$
2,595,001$2,988,227$2,800,000$3,800,000$
23,696$19,943$25,000$20,000$
2,970$-$-$-$
31,900$37,830$50,000$85,000$
-$-$400$400$
37,658$-$35,000$35,000$
41,511$29,436$20,000$20,000$
17$-$-$-$
4,434,760$4,288,371$4,375,000$4,583,000$
3,868,180$3,830,638$3,800,000$4,100,000$
130,916$86,654$115,000$115,000$
52,049$38,390$50,000$50,000$
271,805$252,213$357,000$265,000$
80,319$50,217$20,000$20,000$
500$-$-$-$
-$-$3,000$3,000$
28,540$28,625$30,000$30,000$
2,451$1,634$-$-$
3,795,053$3,578,089$4,404,334$3,163,434$
543$-$7,400$7,400$
2,399,317$2,123,210$2,500,000$1,500,000$
28,767$161,074$166,875$166,875$
7,408$142,571$120,000$120,000$
20,761$27,954$27,954$27,954$
13,472$20,879$34,150$34,150$
-$114,528$100,000$100,000$
-$-$115,000$115,000$
-$-$125,000$125,000$
410,068$16,080$20,000$20,000$
67,187$56,553$64,841$64,841$
80,164$61,765$62,944$62,944$
-$56,900$30,000$30,000$
11,250$27,950$-$-$
-$50,000$50,000$-$
-$-$150,000$-$
594,869$528,991$407,900$62,000$
23,098$-$23,000$23,000$
-$-$5,000$5,000$
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 88
55259 - COOK COUNTY WNV GRANT
55265 - FEMA
55270 - POLICE TRAINING
55271 - PUTTING ASSETS TO WORK GRANT
55478 - COVID-19 MASS VACCINATION GRANT
57009 - TRANSFERS FROM LIBRARY FUND
Interest Income
56501 - INVESTMENT INCOME
56504 - INTEREST REVENUE - LEASES
Grand Total
Expenditures by Type
As a service organization, the largest expense type in the General Fund are Salaries and Benefits. This year's budget
includes contractual wage increases for all employees as well as non-union wage increases approved by the City Council.
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $79,945,544 $87,717,012 $91,592,836 $86,594,673 -5.46%
Services and Supplies $19,694,124 $21,618,656 $19,983,321 $17,368,575 -13.08%
Miscellaneous $643,286 $1,169,316 $995,423 $745,701 -25.09%
Capital Outlay $353,107 $3,006,442 $518,978 $445,500 -14.16%
Interfund Transfers $9,634,081 $8,056,186 $4,457,100 $9,360,802 110.02%
Insurance and Other
Chargebacks $32,487,049 $29,737,148 $33,605,744 $33,089,477 -1.54%
Contingencies $272,653 $1,730 $125,000 $125,000 0.00%
Total Expenditures $143,029,844 $151,306,491 $151,278,402 $147,729,728 -2.35%
-$-$14,270$14,270$
-$65,284$30,000$30,000$
-$-$-$5,000$
-$-$-$300,000$
138,149$124,351$-$-$
-$-$350,000$350,000$
1,706,802$2,041,226$750,000$1,000,000$
1,702,486$2,041,253$750,000$1,000,000$
4,316$(27)$-$-$
134,293,831$151,260,671$151,312,985$147,785,518$
_
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 89
Expenditures by Department
Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund.
2026 Budgeted Expenditures by Department
Police $37,909,695 25.66%
Non-Departmental $29,448,839 19.93%
Fire Mgmt & Support $23,879,720 16.16%
Public Works Agency $17,114,669 11.59%
City Manager's Office $17,036,912 11.53%
Administrative Services $12,937,120 8.76%
Community Development $4,903,165 3.32%
Health $1,826,349 1.24%
Law $1,630,641 1.10%
City Clerk $540,681 0.37%
City Council $501,937 0.34%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Legislative $2,608 ----
City Council $627,836 $593,974 $594,319 $501,937 -15.54%
City Clerk $421,653 $457,842 $538,319 $540,681 0.44%
City Manager's Office $16,402,502 $12,047,983 $12,228,582 $17,036,912 39.32%
Law $1,040,936 $1,311,895 $1,521,045 $1,630,641 7.21%
Administrative Services $13,581,878 $15,024,180 $13,527,596 $12,937,120 -4.36%
Community Development $3,467,120 $4,132,142 $5,078,229 $4,903,165 -3.45%
Police $32,226,845 $34,470,058 $36,152,937 $37,909,695 4.86%
Fire Mgmt & Support $20,978,789 $22,770,625 $23,294,964 $23,879,720 2.51%
Health $1,714,807 $1,959,222 $1,969,411 $1,826,349 -7.26%
Parks And Recreation $13,157,625 $18,503,751 $15,760,980 --
Public Works Agency $13,841,746 $14,463,963 $16,350,871 $17,114,669 4.67%
Non-Departmental $25,565,498 $25,570,855 $24,261,149 $29,448,839 21.38%
Total Expenditures $143,029,844 $151,306,491 $151,278,402 $147,729,728 -2.35%
148M
_
Table of ContentsGeneral Fund (100)
FY 2026 Adopted Budget | Evanston Page 90
City Council
The City Council consists of the Mayor, who is elected at large, and nine aldermen, one elected from each of the nine
wards for a term of four years. The City Council formulates policies to guide the orderly development and administration of
the City; determines the use of tax dollars and other funding sources to meet the City's needs; holds public hearings to
provide citizens with opportunities to be heard; participates in conferences, forums, and meetings of legislative groups
and associations; keeps its constituency informed of City issues and activities through ward meetings and public forums,
and responds to citizen requests for services and information.
Expenditure Summary
Expenditures for the City Council in FY 2026 are $501,937 (-15.5% from FY 2025). The reduction in expenditures is a result of
the vacant City Council Admin position being frozen.
City Council Budget vs. Actual
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$200K
$400K
$600K
$800K
Table of ContentsCity Council - General Fund
FY 2026 Adopted Budget | Evanston Page 91
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $454,428 $394,088 $452,969 $361,487 -20.20%
Services and Supplies $172,792 $199,709 $140,100 $139,450 -0.46%
Miscellaneous $616 $177 $1,250 $1,000 -20.00%
Total Expenditures $627,836 $593,974 $594,319 $501,937 -15.54%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $627,836 $593,974 $594,319 $501,937 -15.54%
REGULAR PAY 100.13.1300.61010 $264,374 $220,847 $261,000 $219,208 -16.01%
JOB TRAINING PROGRAM 100.13.1300.61072 -$15 ---
HEALTH INSURANCE 100.13.1300.61510 $159,662 $147,712 $158,109 $115,707 -26.82%
VISION INSURANCE 100.13.1300.61513 $150 $150 $150 $112 -25.09%
LIFE INSURANCE 100.13.1300.61615 $76 $35 ---
CELL PHONE
ALLOWANCE 100.13.1300.61626 $9,000 $9,000 $9,000 $9,000 0.00%
IMRF 100.13.1300.61710 $3,208 $1,464 $4,055 --
SOCIAL SECURITY 100.13.1300.61725 $14,555 $12,048 $16,740 $14,150 -15.47%
MEDICARE 100.13.1300.61730 $3,404 $2,818 $3,915 $3,310 -15.45%
EXTERNAL SERVICES 100.13.1300.62175 $64,282 $68,640 ---
PRINTING 100.13.1300.62210 $244 $105 $100 $100 0.00%
ADVOCACY SERVICES 100.13.1300.62227 $45,000 $50,000 $60,000 $60,000 0.00%
TRAINING & TRAVEL 100.13.1300.62295 $18,053 $21,038 $14,000 $16,000 14.29%
MEMBERSHIP DUES 100.13.1300.62360 $37,997 $53,075 $58,000 $56,000 -3.45%
OTHER PROGRAM COSTS 100.13.1300.62490 $616 $177 $1,250 $1,000 -20.00%
FOOD 100.13.1300.65025 $7,113 $6,732 $7,500 $7,200 -4.00%
OFFICE SUPPLIES 100.13.1300.65095 $103 $119 $500 $150 -70.00%
Total Expenditures $627,836 $593,974 $594,319 $501,937 -15.54%
_
_
Table of ContentsCity Council - General Fund
FY 2026 Adopted Budget | Evanston Page 92
City Clerk
The City Clerk's Office is the central hub for Evanston's administrative functions, playing a vital role in various aspects. The
Clerk’s Office 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, affixing 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 official. Additionally, the City Clerk's Office 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.
Revenue Summary
In FY 2026, the City Clerk's Office is projected to generate $92,500 in revenue (0% change from FY 2025).
City Clerk Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$25K
$50K
$75K
$100K
$125K
$150K
Table of ContentsCity Clerk - General Fund
FY 2026 Adopted Budget | Evanston Page 93
Expenditure Summary
In FY 2026, the City Clerk's Office has $540,681 in budgeted expenditures (a 0.4% increase from FY 2025).
City Clerk Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $293,117 $219,183 $297,444 $334,681 12.52%
Services and Supplies $128,536 $238,660 $240,875 $206,000 -14.48%
Total Expenditures $421,653 $457,842 $538,319 $540,681 0.44%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $119,729 $115,917 $92,500 $92,500 0.00%
City Clerk
BIRTH CERTIFICATE 100.14.1400.53215 $107,124 $106,799 $85,000 $85,000 0.00%
DEATH CERTIFICATE 100.14.1400.53220 $11,009 $7,914 $7,000 $7,000 0.00%
MISCELLANEOUS
REVENUE 100.14.1400.56045 $1,596 $1,204 $500 $500 0.00%
Total City Clerk $119,729 $115,917 $92,500 $92,500 0.00%
Total Revenues $119,729 $115,917 $92,500 $92,500 0.00%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$100K
$200K
$300K
$400K
$500K
$600K
_
_
Table of ContentsCity Clerk - General Fund
FY 2026 Adopted Budget | Evanston Page 94
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $421,653 $457,842 $538,319 $540,681 0.44%
City Clerk
REGULAR PAY 100.14.1400.61010 $201,655 $144,946 $229,701 $237,912 3.57%
PERMANENT PART-
TIME 100.14.1400.61050 -$4,485 ---
TEMPORARY
EMPLOYEES 100.14.1400.61055 -$17,242 ---
SEASONAL
EMPLOYEES 100.14.1400.61060 $20,200 $32,519 ---
OVERTIME PAY 100.14.1400.61110 $2,081 $2,525 $500 $500 0.00%
TERMINATION
PAYOUTS 100.14.1400.61415 -$2,658 ---
HEALTH INSURANCE 100.14.1400.61510 $68,199 $31,921 $42,407 $65,835 55.25%
VISION INSURANCE 100.14.1400.61513 $112 $28 ---
LIFE INSURANCE 100.14.1400.61615 $1 -$1 --
IMRF 100.14.1400.61710 $6,890 $4,593 $6,544 $12,230 86.89%
SOCIAL SECURITY 100.14.1400.61725 $11,492 $8,740 $14,824 $14,752 -0.49%
MEDICARE 100.14.1400.61730 $2,688 $2,044 $3,467 $3,452 -0.43%
LEGAL SERVICES-
GENERAL 100.14.1400.62130 -$1,000 ---
PRINTING 100.14.1400.62210 $156 $4,439 $1,000 $1,000 0.00%
OFFICE EQUIPMENT
MAINT 100.14.1400.62235 -$348 ---
TRAINING & TRAVEL 100.14.1400.62295 $7,567 $5,994 $8,000 $8,000 0.00%
POSTAGE 100.14.1400.62315 $110 $53,383 $45,000 $45,000 0.00%
MEMBERSHIP DUES 100.14.1400.62360 -$420 $1,000 $500 -50.00%
CODIFICATION
SERVICES 100.14.1400.62457 $36,338 $26,389 $30,000 $30,000 0.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.14.1400.62509 $37,940 $71,447 $109,000 $109,000 0.00%
DIGITAL ARCHIVING 100.14.1400.62645 $9,957 $5,970 ---
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.14.1400.65010 -$11,860 ---
FOOD 100.14.1400.65025 $1,468 $2,918 $2,500 $2,500 0.00%
OFFICE SUPPLIES 100.14.1400.65095 $9,227 $5,680 $5,000 $5,000 0.00%
ELECTION SUPPLIES 100.14.1400.65175 $5,573 $16,292 $5,000 $5,000 0.00%
SMALL DONOR MATCH
PROGRAM EXPENSE 100.14.1400.65180 --$34,375 --
Total City Clerk $421,653 $457,842 $538,319 $540,681 0.44%
Total Expenditures $421,653 $457,842 $538,319 $540,681 0.44%
_
Table of ContentsCity Clerk - General Fund
FY 2026 Adopted Budget | Evanston Page 95
City Manager's Office
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 financial, 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 2025
CMO Overall
Successfully migrated city staff and operations from the Civic Center (2100 Ridge Avenue) to Evanston's new City Hall
(909 Davis Street).
Filled critical staffing needs in key operational and programmatic areas, including the hiring of an Accountant,
Financial Analyst, Arts Coordinator, and Purchasing Specialist, strengthening internal capacity and service delivery.
Distributed approximately $1 million in Reparations funding, advancing the City’s commitment to racial equity and
restorative justice through targeted investments aligned with the Reparations Subcommittee’s priorities.
Finance
Successfully adopted and adhered to GASB 87 and GASB 96 standards for the FY2024 Annual Audit.
Completed the 2024 Single Audit and the Illinois Division of Insurance Annual Compliance Reports for Fire and Police
Pension Plans with no findings, reflecting strong internal controls and fiscal stewardship.
Implemented new staff-driven processes to enhance the FY 2026 Budget Planning Cycle, improving coordination,
forecasting accuracy, and documentation.
Partnered with the Finance and Budget Committee and City Council to advance the public safety pension funding
policy, keeping plans on track for 100% funding by 2040.
Strengthened General Fund forecasting and reporting, providing clearer projections and more timely updates to the
Finance and Budget Committee.
Improved the collection of Home Rule Taxes, loans, and leases.
Advanced community benchmarking initiatives focused on property taxes, pension obligations, and debt levels.
Cultural Arts
Hired an Arts & Cultural Engagement Specialist
Established Evanston Arts Council Priorities
Explored new opportunities to enhance the arts ecosystem in Evanston
Transportation and Mobility
Partnered with the Evanston Public Library and Recyclery to deliver a free bilingual public cycling education series.
Collaborated with ETHS on cycling safety education programming and the student-led Anything But a Car Day
Completed first round of the Bicycle Access Voucher Pilot, Mayor Summer Youth Employment Transit Access
program, and Earn-a-Bike programming in partnership with YOU, the Recyclery, and Nichols
Contributed to transportation and mobility strategies in District 65’s first ever sustainability plan
Rolled out ADA accessible bus pads on Ridge
Passed Evanston’s 2025 Transit Resolution
Human Resources
Conducted an employee engagement survey to gather staff feedback and benchmark it with other organizations.
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 96
Communications
Began to strategize to begin implementing ADA compliance on all digital platforms and online forms.
The Communications Division is now fully staffed
Began strategy for Language Accessibility
Began producing more videographic content to increase social media presence and engagement
Maintained digital community engagement throughout the year and increased social media presence
Economic Development
Launched the Putting Assets to Work/Innovative Finance process for Civic Center, Noyes Cultural Arts Center, and
Police/Fire HQ.
Advanced Evanston Thrives implementation: Enjoy Evanston website, Independence Park dining terrace, event
placemaking equipment, new gateway signage, Callan Plaza plan, downtown waste system, Fountain Square south
plaza plan, and CTA/Metra bridge lighting plan.
Continued Howard Street planning and launched Special Service Area operations.
Advanced Five Fifths TIF planning: Ashland Arts district improvements and affordable housing program design.
Continued West Evanston TIF planning.
Distributed nearly $300,000 in small business grants and completed business registration database and map.
Performance Measures
Department Goal: Provide overall leadership, support, and direction for the city organization while working to stabilize city
finances, 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Increase awareness of City initiatives, programs, and goals
# of contacts (email and SMS) subscribed to
City notifications Output 174,000 187,483 190,000 195,000
# of social media followers (Instagram,
Facebook)Output 24000 26,526 28,500 28,600
% of email and SMS contacts engaged Efficiency 78.50%72.80%80.00%80.00%
Activity: Support the implementation of the Local Reparations Restorative Program
# of residents in 2nd, 5th, and 8th Wards signed
up to receive Reparation updates Output 307 316 325 330
# number of community engagement
meetings Output 40*45 9 9
Activity: Finance GFOA Award
# of years received GFOA’s Distinguished
Budget Award Output 29 30 31 32
*The Reparations Committee formed 4 working groups in 2024, comprised of community members that meet monthly
Factors Impacting the 2026 Budget
The City continues to rely on reserves and one-time revenues to offset large structural deficits in several major funds.
While this approach has provided short-term flexibility, it delays the implementation of sustainable solutions and
increases long-term fiscal risk.
Upcoming retirements within the Finance Department pose a risk to continuity and institutional knowledge.
Succession planning, documentation of key processes, and targeted staff development will be critical.
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 97
Upcoming Initiatives
Finance
Collaborate with the Finance and Budget Committee and City Council to address structural deficits, advance
progress toward full funding of public safety pensions, and explore sustainable revenue-generating opportunities.
Complete the 2026 Annual Comprehensive Financial Report (ACFR) maintaining transparency and excellence in
financial reporting.
Implement the new city-wide cashiering system in partnership with Euna Payment Solutions, streamlining payment
processing, reducing the City’s transaction fees, and improving customer service across departments.
Advance zero-based budgeting initiatives, including the implementation of recommendations from the FY2025
Public Works evaluation and potential expansion to a second departmental review for the FY2027 budget cycle.
Cultural Arts
Explore the implementation of an Artist in Residence in the Municipal Government Program
Explore the implementation of Art in Sacred Spaces
Update the Arts and Culture webpage and Implement a social media strategy to reach new artists
Explore other sources of funding for arts activities
Partner with Northwestern University on the lakefront festival
Transportation and Mobility
Expansion of the Divvy docking network, scooter pilot, and the Divvy for Everyone access program
Development and implementation of bicycle parking policy
Expansion of transportation education and access programming in partnership with D65 and community partners
Development of small e-vehicle policy; working with the community and interdepartmentally to support safe road
and sidewalk behavior as cycling and small e-vehicles become more popular alongside cars
Communications
Increase Instagram following by 15%.
Re-establish inclusive, internal staff engagement events and increase presence at community events
Complete website migration and implementation, including training staff on usage of the new website
Train and equip staff on ADA compliance
Continue to support the Envision Evanston 2045 initiative and other major City initiatives
Obtain part-time permanent position to improve video content and generally focus content on data
Economic Development
Continued implementation of Evanston Thrives recommendations internal policy strategies, communications, and
initiatives using other funding sources.
Deliver first year of Howard Street Special Service Area operations.
Finish bridge lighting, Callan Plaza, and 909 Davis Plaza improvements.
Launch retail incubator and related business support services.
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 98
Revenue Summary
In FY 2026, the City Manager's Office projects $107,663,979 in revenue (6.25% increase from FY 2025).
City Manager's Office Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$25M
$50M
$75M
$100M
$125M
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 99
Expenditure Summary
In FY 2026, the City Manager's Office has $17,036,912 in budgeted expenditures (39.3% increase from FY 2025). Excluding
$5,558,702 in transfers to the Parks & Recreation Fund, operating expenditures are $11,478,210 (6.1% decrease from FY 2025).
City Manager's Office Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $3,660,426 $4,264,605 $8,119,090 $7,835,188 -3.50%
Services and Supplies $2,360,373 $2,536,737 $2,686,614 $2,744,022 2.14%
Miscellaneous $44,376 $343,292 $77,000 $100,000 29.87%
Capital Outlay $20,262 $49,728 $193,978 $178,000 -8.24%
Interfund Transfers $6,192,085 $3,919,090 $100,000 $5,558,702 5,458.70%
Insurance and Other
Chargebacks $3,853,087 $933,843 $926,900 $496,000 -46.49%
Contingencies $271,894 $689 $125,000 $125,000 0.00%
Total Expenditures $16,402,502 $12,047,983 $12,228,582 $17,036,912 39.32%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
_
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 100
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $87,647,470 $93,049,802 $101,331,437 $107,663,979 6.25%
Community Arts
IAC PROJECT GRANT 100.15.1580.55180 -$56,900 $30,000 $30,000 0.00%
NEA OPERATING
GRANT 100.15.1580.55181 $11,250 $27,950 ---
NEA PROJECT GRANT 100.15.1580.55182 -$50,000 $50,000 --
GRANTS AND AID 100.15.1580.55251 --$5,900 $5,000 -15.25%
Total Community Arts $11,250 $134,850 $85,900 $35,000 -59.25%
City Manager
REIMBURSEMENTS 100.15.1505.53632 --$1,957 ---
GRANTS AND AID 100.15.1505.55251 -$24,971 -$50,000 -
DONATIONS 100.15.1505.56011 -$50,000 ---
Total City Manager -$73,014 -$50,000 -
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 $825,835 $733,368 $800,000 $800,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 $113,813 $110,349 $120,000 $120,000 0.00%
Total Public Information $939,648 $843,717 $920,000 $920,000 0.00%
Financial Administration
REIMBURSEMENTS 100.15.1555.53632 -$18,388 ---
REBATE REVENUE 100.15.1555.56007 -$27,421 $5,000 $5,000 0.00%
MISCELLANEOUS
REVENUE 100.15.1555.56045 -$66,872 ---
Total Financial
Administration -$112,681 $5,000 $5,000 0.00%
Revenue & Collections
PROPERTY TAXES 100.15.1560.51015 $9,392,325 $9,064,254 $9,449,797 $9,949,797 5.29%
STATE USE TAX 100.15.1560.51515 $3,040,435 $2,768,657 $2,900,000 $500,000 -82.76%
SALES TAX - BASIC 100.15.1560.51525 $13,329,108 $13,914,646 $13,350,000 $15,200,000 13.86%
SALES TAX - HOME
RULE 100.15.1560.51530 $10,396,123 $10,856,616 $10,500,000 $12,600,000 20.00%
AUTO RENTAL TAX 100.15.1560.51535 $69,883 $75,116 $65,000 $65,000 0.00%
TRANSPORTATION
NETWORK PROVIDER
TAX
100.15.1560.51536 $855,245 $937,411 $800,000 $950,000 18.75%
ATHLETIC CONTEST TAX 100.15.1560.51540 $747,432 $799,176 $500,000 $1,300,000 160.00%
STATE INCOME TAX 100.15.1560.51545 $12,558,980 $13,446,239 $13,500,000 $14,200,000 5.19%
MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,546,217 $2,664,421 $2,350,000 $2,350,000 0.00%
FIRE INSURANCE TAX 100.15.1560.51555 -$14,912 ---
ELECTRIC UTILITY TAX 100.15.1560.51565 $2,734,420 $2,866,390 $2,900,000 $2,800,000 -3.45%
NATURAL GAS UTILITY
TAX 100.15.1560.51570 $1,584,891 $1,251,250 $1,500,000 $1,500,000 0.00%
NAT GAS USE TAX
HOME RULE 100.15.1560.51575 $738,412 $700,861 $800,000 $800,000 0.00%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 --$500,000 $500,000 0.00%
TELEPHONE UTILITY
TAX 100.15.1560.51580 $2,485 ----
CIGARETTE TAX 100.15.1560.51585 $225,000 $144,000 $200,000 $200,000 0.00%
_
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 101
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
EVANSTON MOTOR
FUEL TAX 100.15.1560.51590 $897,720 $1,289,317 $1,000,000 $1,000,000 0.00%
LIQUOR TAX 100.15.1560.51595 $3,772,043 $3,217,898 $3,300,000 $3,300,000 0.00%
RECREATIONAL
CANNABIS TAX 100.15.1560.51598 $193,978 $181,915 ---
PARKING TAX 100.15.1560.51600 $2,952,554 $3,093,968 $2,900,000 $3,000,000 3.45%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 $3,482,124 $2,457,303 $2,500,000 $2,000,000 -20.00%
REAL ESTATE
TRANSFER TAX 100.15.1560.51620 $310,770 $3,083,708 $2,500,000 $3,000,000 20.00%
TELECOMMUNICATIONS
TAX 100.15.1560.51625 $1,115,998 $1,032,275 $1,050,000 $1,000,000 -4.76%
AMUSEMENT TAX 100.15.1560.51630 $1,367,347 $1,548,571 $1,300,000 $1,400,000 7.69%
WHEEL TAX 100.15.1560.52010 $2,875,749 $2,748,583 $2,800,000 $2,800,000 0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 $650 $1,796 ---
PET LICENSES 100.15.1560.52020 $26,963 $29,501 $20,000 $20,000 0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 $1,160 $3,020 ---
MOVING VAN PERMIT
FEES 100.15.1560.52146 $54,470 $37,225 $55,000 $55,000 0.00%
IL BELL FRANCHISE FEE 100.15.1560.52165 $98,573 $97,143 $90,000 $90,000 0.00%
EASEMENTS 100.15.1560.52175 $119,882 $78,838 $47,000 $47,000 0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 --$4,358 ---
NICOR FRANCHISE FEE 100.15.1560.52185 -$90,218 $75,000 $75,000 0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 --$300,000 --
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 $37,658 -$35,000 $35,000 0.00%
STATE, COUNTY AND
OTHER GRANTS 100.15.1560.55146 $18,900 $6,500 $20,000 $20,000 0.00%
PROPERTY SALES AND
RENTAL 100.15.1560.56010 $89,698 $94,749 $100,000 $100,000 0.00%
DONATIONS 100.15.1560.56011 $1,150 $1,400 ---
CONTRIBUTIONS FROM
NORTHWESTERN
UNIVERSITY
100.15.1560.56013 ---$500,000 -
MISCELLANEOUS
REVENUE 100.15.1560.56045 $192,729 $33,733 $255,000 $255,000 0.00%
OVER AND SHORT -
COLLECTOR'S OFFICE 100.15.1560.56095 --$11 ---
PAYMENT IN LIEU OF
TAXES 100.15.1560.56105 $60,000 $75,000 $60,000 $60,000 0.00%
FUND BALANCE
APPLIED 100.15.1560.56106 --$11,085,000 $12,050,000 8.71%
INVESTMENT INCOME 100.15.1560.56501 $1,702,486 $2,041,253 $750,000 $1,000,000 33.33%
INTEREST REVENUE -
LEASES 100.15.1560.56504 $1,312 -$27 ---
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
100.15.1560.56585 $498,993 $37,262 ---
REALIZED GAIN/LOSS 100.15.1560.56586 $116,732 $184,008 -$60,000 -
RTU AMORTIZATION -
LEASES 100.15.1560.56750 $10,148 $10,148 -$10,000 -
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 102
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
COMPONENT UNIT
RECEIPTS 100.15.1560.56801 $294,996 $349,992 ---
FROM WEST EVANSTON
TIF 100.15.1560.57007 $75,000 $75,000 $110,550 $110,550 0.00%
TRANSFERS FROM
LIBRARY FUND 100.15.1560.57009 --$350,000 $350,000 0.00%
FROM EMERGENCY TEL
SYSTEM 100.15.1560.57040 $90,000 $99,996 $100,000 $100,000 0.00%
TRANSFER FROM
OTHER FUNDS 100.15.1560.57057 -$417,200 ---
TRANSFER FROM
GOOD NEIGHBOR
FUND
100.15.1560.57058 -$1,500,000 $1,500,000 $1,965,400 31.03%
FROM DEMPSTER-
DODGE TIF 100.15.1560.57087 $9,996 $9,996 $24,400 $24,400 0.00%
FROM CHICAGO-MAIN
TIF 100.15.1560.57088 $30,000 $30,000 $64,750 $64,750 0.00%
FROM FIVE FIFTH TIF 100.15.1560.57090 --$73,850 $73,850 0.00%
FROM HOWARD RIDGE
TIF 100.15.1560.57096 $75,000 $75,000 $56,800 $56,800 0.00%
FROM SPECIAL ASSMT.
FUND 100.15.1560.57110 $91,992 $92,004 ---
FROM PARKING FUND 100.15.1560.57130 $2,972,388 $2,972,388 $2,972,390 $3,061,562 3.00%
FROM WATER FUND 100.15.1560.57135 $492,240 $500,004 $500,000 $515,000 3.00%
FROM WATER FUND-
ROI 100.15.1560.57140 $2,831,100 $2,888,004 $2,888,000 $2,974,640 3.00%
FROM WATER FUND-
ADMIN. EX 100.15.1560.57145 $726,228 $741,000 $741,000 $763,230 3.00%
TRANSFER FROM
SEWER FUND 100.15.1560.57165 $339,996 $639,996 $1,000,000 $1,030,000 3.00%
Total Revenue &
Collections
$86,249,681 $91,365,465 $99,938,537 $105,881,979 5.95%
Accounting
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 $14,732 $20,577 -$10,000 -
REIMBURSEMENTS 100.15.1570.53632 -$20,943 ---
CHARGEBACK
REVENUE 100.15.1570.56158 $322,562 $361,110 $300,000 $350,000 16.67%
Total Accounting $337,294 $402,629 $300,000 $360,000 20.00%
Purchasing
GRANTS AND AID 100.15.1575.55251 -$3,242 ----
REBATE REVENUE 100.15.1575.56007 $33,694 $31,745 -$30,000 -
Total Purchasing $30,452 $31,745 -$30,000 -
Administrative Hearings
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 $28,540 $28,625 $30,000 $30,000 0.00%
Total Administrative
Hearings
$28,540 $28,625 $30,000 $30,000 0.00%
Econ. Development
BUSINESS
REGISTRATION FEE 100.15.5300.52015 $31,320 $38,193 $50,000 $50,000 0.00%
REIMBURSEMENTS 100.15.5300.53632 -$15,000 ---
PUTTING ASSETS TO
WORK GRANT 100.15.5300.55271 ---$300,000 -
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 103
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MISCELLANEOUS
REVENUE 100.15.5300.56045 $4,163 ----
LOAN PROCEEDS 100.15.5300.56120 $15,122 $3,883 $2,000 $2,000 0.00%
Total Econ. Development $50,605 $57,077 $52,000 $352,000 576.92%
Total Revenues $87,647,470 $93,049,802 $101,331,437 $107,663,979 6.25%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $16,402,502 $12,047,983 $12,228,582 $17,036,912 39.32%
City Manager
SALARY ADJUSTMENTS 100.15.1505.61001 --$400,000 --
REGULAR PAY 100.15.1505.61010 $888,173 $1,103,283 $1,503,967 $1,515,102 0.74%
SEASONAL EMPLOYEES 100.15.1505.61060 $15,000 $29,875 $29,400 $29,400 0.00%
OVERTIME PAY 100.15.1505.61110 $3,811 $5,572 ---
TERMINATION PAYOUTS 100.15.1505.61415 $18,335 $12,347 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1505.61430 -$2,887 ---
HEALTH INSURANCE 100.15.1505.61510 $97,019 $112,444 $130,590 $171,300 31.17%
VISION INSURANCE 100.15.1505.61513 $251 $260 $260 $261 0.38%
LIFE INSURANCE 100.15.1505.61615 $660 $762 $718 $979 36.35%
AUTO ALLOWANCE 100.15.1505.61625 $7,159 $7,298 $8,370 $14,370 71.68%
CELL PHONE
ALLOWANCE 100.15.1505.61626 $900 $2,100 $2,700 $3,600 33.33%
IMRF 100.15.1505.61710 $30,827 $32,039 $51,106 $69,879 36.73%
SOCIAL SECURITY 100.15.1505.61725 $45,844 $59,484 $75,405 $76,440 1.37%
MEDICARE 100.15.1505.61730 $12,955 $15,472 $21,969 $22,235 1.21%
ADVERTISING 100.15.1505.62205 $427 ----
PRINTING 100.15.1505.62210 $1,560 $539 $1,100 $1,100 0.00%
TRAINING & TRAVEL 100.15.1505.62295 $9,302 $10,282 $20,000 $20,000 0.00%
POSTAGE 100.15.1505.62315 -$10 ---
MEMBERSHIP DUES 100.15.1505.62360 $5,739 $9,062 $15,000 $10,000 -33.33%
OTHER PROGRAM COSTS 100.15.1505.62490 $10,618 $26,019 $20,000 $75,000 275.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1505.62509 $410,478 $296,758 $180,000 $180,000 0.00%
OTHER CHARGES 100.15.1505.62605 -$4,572 ---
MISCELLANEOUS 100.15.1505.62770 -$1,317 ---
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1505.65010 $900 $900 ---
FOOD 100.15.1505.65025 $5,804 $4,639 $5,000 $5,000 0.00%
BLDG MAINTENANCE
MATERIAL 100.15.1505.65050 -$120 ---
OFFICE SUPPLIES 100.15.1505.65095 $1,666 $709 $2,000 $2,000 0.00%
IT COMPUTER
HARDWARE 100.15.1505.65555 -$1,262 ---
OFFICE MACH. & EQUIP.100.15.1505.65620 -$712 ---
CONTINGENCIES 100.15.1505.68205 $149,557 $689 $125,000 $125,000 0.00%
TRANSFER TO SOLID
WASTE 100.15.1505.69520 -$47,170 $100,000 --
_
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 104
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total City Manager $1,716,984 $1,788,581 $2,692,585 $2,321,666 -13.78%
Public Information
REGULAR PAY 100.15.1510.61010 $232,351 $341,748 $349,936 $362,674 3.64%
PERMANENT PART-TIME 100.15.1510.61050 ---$22,838 -
SEASONAL EMPLOYEES 100.15.1510.61060 $14,214 $14,828 $26,264 $32,528 23.85%
TERMINATION PAYOUTS 100.15.1510.61415 $10,078 ----
HEALTH INSURANCE 100.15.1510.61510 $18,186 $49,804 $53,368 $57,706 8.13%
VISION INSURANCE 100.15.1510.61513 -$72 $72 $73 1.22%
LIFE INSURANCE 100.15.1510.61615 $61 $141 $157 $163 4.01%
AUTO ALLOWANCE 100.15.1510.61625 $450 $1,688 $1,800 $1,800 0.00%
CELL PHONE
ALLOWANCE 100.15.1510.61626 $630 $1,604 $1,704 $1,704 0.00%
IMRF 100.15.1510.61710 $8,370 $10,068 $13,276 $18,643 40.43%
SOCIAL SECURITY 100.15.1510.61725 $15,739 $21,815 $22,302 $24,510 9.90%
MEDICARE 100.15.1510.61730 $3,681 $5,102 $5,216 $5,733 9.92%
ADVERTISING 100.15.1510.62205 $600 $50 $2,500 --
PRINTING 100.15.1510.62210 $5,043 $2,060 $5,000 $5,000 0.00%
TRAINING & TRAVEL 100.15.1510.62295 $1,730 $1,338 $1,800 $4,300 138.89%
POSTAGE 100.15.1510.62315 --$1,000 --
MEMBERSHIP DUES 100.15.1510.62360 -$37 $400 $400 0.00%
OTHER PROGRAM COSTS 100.15.1510.62490 $14,136 $13,542 $25,000 $20,000 -20.00%
WORK- STUDY 100.15.1510.62506 $186 ----
SERVICE AGREEMENTS/
CONTRACTS 100.15.1510.62509 $3,675 $1,188 $10,000 $5,000 -50.00%
PEG FEE DISTRIBUTION 100.15.1510.64004 $523 -$50,000 $1,000 -98.00%
Total Public Information $329,652 $465,083 $569,794 $564,072 -1.00%
Farmer's Market
TRAINING & TRAVEL 100.15.1515.62295 $350 ----
OFFICE SUPPLIES 100.15.1515.65095 $445 ----
Total Farmer's Market $795 ----
Misc. Business Operations
CONTINGENCIES 100.15.1525.68205 $122,337 ----
Total Misc. Business
Operations $122,337 ----
Youth Engagement
Division
OFFICE SUPPLIES 100.15.1530.65095 $74 ----
Total Youth Engagement
Division
$74 ----
Office Of Sustainability
OTHER PROGRAM COSTS 100.15.1535.62490 $2,018 ----
Total Office Of
Sustainability $2,018 ----
Transportation & Mobility
REGULAR PAY 100.15.1540.61010 -$46,200 $96,443 $99,319 2.98%
HEALTH INSURANCE 100.15.1540.61510 -$4,588 $9,512 $10,340 8.70%
LIFE INSURANCE 100.15.1540.61615 --$1 $1 0.00%
IMRF 100.15.1540.61710 -$1,378 $3,661 $5,105 39.44%
SOCIAL SECURITY 100.15.1540.61725 -$2,807 $5,980 $6,158 2.98%
MEDICARE 100.15.1540.61730 -$656 $1,399 $1,441 3.00%
TRAINING & TRAVEL 100.15.1540.62295 --$5,500 $2,500 -54.55%
OTHER PROGRAM COSTS 100.15.1540.62490 -$3,070 $25,000 --
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 105
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SERVICE AGREEMENTS/
CONTRACTS 100.15.1540.62509 --$13,600 $13,600 0.00%
Total Transportation &
Mobility
-$58,699 $161,096 $138,464 -14.05%
Performance & Equity
REGULAR PAY 100.15.1550.61010 --$145,096 $2 -100.00%
HEALTH INSURANCE 100.15.1550.61510 --$16,251 --
IMRF 100.15.1550.61710 --$6,457 --
SOCIAL SECURITY 100.15.1550.61725 --$8,996 --
MEDICARE 100.15.1550.61730 --$2,105 --
PRINTING 100.15.1550.62210 --$1,000 $1,000 0.00%
TRAINING & TRAVEL 100.15.1550.62295 --$3,000 $3,000 0.00%
MEMBERSHIP DUES 100.15.1550.62360 --$1,000 $1,000 0.00%
OTHER PROGRAM COSTS 100.15.1550.62490 -$3,136 $5,000 $3,000 -40.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1550.62509 -$59,977 $50,000 $50,000 0.00%
FOOD 100.15.1550.65025 -$444 $1,000 $1,000 0.00%
Total Performance &
Equity -$63,557 $239,904 $59,002 -75.41%
Financial Administration
REGULAR PAY 100.15.1555.61010 $419,195 $568,678 $578,431 $607,394 5.01%
SEASONAL EMPLOYEES 100.15.1555.61060 -$8,088 ---
COMP / VACATION
PAYOUTS 100.15.1555.61430 -$11,325 ---
HEALTH INSURANCE 100.15.1555.61510 $46,895 $66,663 $60,857 $76,931 26.41%
VISION INSURANCE 100.15.1555.61513 $76 $113 $76 $38 -50.26%
LIFE INSURANCE 100.15.1555.61615 $345 $419 $464 $423 -8.74%
AUTO ALLOWANCE 100.15.1555.61625 $3,735 $3,735 $3,735 $3,735 0.00%
CELL PHONE
ALLOWANCE 100.15.1555.61626 $675 $1,725 $2,700 $1,800 -33.33%
IMRF 100.15.1555.61710 $14,312 $16,761 $20,041 $29,268 46.04%
SOCIAL SECURITY 100.15.1555.61725 $24,635 $33,500 $33,805 $35,308 4.45%
MEDICARE 100.15.1555.61730 $5,965 $8,384 $8,481 $8,890 4.82%
CONSULTING SERVICES 100.15.1555.62185 $21,017 $11,250 $10,000 --
ADVERTISING 100.15.1555.62205 $334 $293 $600 $600 0.00%
PRINTING 100.15.1555.62210 $39 $154 ---
TRAINING & TRAVEL 100.15.1555.62295 $3,159 $3,892 $8,000 $6,000 -25.00%
IT COMPUTER
SOFTWARE 100.15.1555.62340 -$4,864 $5,000 $5,000 0.00%
MEMBERSHIP DUES 100.15.1555.62360 $1,240 $1,348 $1,600 $1,600 0.00%
OTHER PROGRAM COSTS 100.15.1555.62490 $1,896 $1,185 $2,000 $2,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1555.62509 ---$102,000 -
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1555.65010 $463 $511 $200 $200 0.00%
FOOD 100.15.1555.65025 -$418 $200 $200 0.00%
OFFICE SUPPLIES 100.15.1555.65095 $1,452 $210 $1,200 $1,200 0.00%
TRANSFER TO SSA9 100.15.1555.66029 $206,750 ----
TRANSFER TO
INSURANCE - RISK 100.15.1555.66030 $787,500 $810,996 $811,000 $311,000 -61.65%
TRANSFER TO CAPITAL
IMPROVEMENT FUND 100.15.1555.66156 $3,264,226 ----
TRANSFER TO
INSURANCE 100.15.1555.69605 $3,000,000 ----
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 106
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Financial
Administration
$7,803,909 $1,554,512 $1,548,390 $1,193,587 -22.91%
Revenue & Collections
REGULAR PAY 100.15.1560.61010 $257,743 $308,401 $602,328 $619,046 2.78%
SEASONAL EMPLOYEES 100.15.1560.61060 $109,992 $67,588 $60,000 $20,000 -66.67%
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1560.61430 -$7,882 ---
HEALTH INSURANCE 100.15.1560.61510 $26,152 $35,046 $110,822 $120,353 8.60%
VISION INSURANCE 100.15.1560.61513 $150 $187 $376 $334 -11.17%
LIFE INSURANCE 100.15.1560.61615 $137 $163 $225 $203 -9.78%
CELL PHONE
ALLOWANCE 100.15.1560.61626 $504 $504 $504 --
IMRF 100.15.1560.61710 $8,793 $9,282 $24,724 $31,799 28.62%
SOCIAL SECURITY 100.15.1560.61725 $15,379 $18,825 $37,377 $38,384 2.69%
MEDICARE 100.15.1560.61730 $3,597 $4,403 $8,743 $8,981 2.72%
PRINTING 100.15.1560.62210 $4,064 $825 ---
OFFICE EQUIPMENT
MAINT 100.15.1560.62235 $24,999 $24,999 $24,000 $24,000 0.00%
TRAINING & TRAVEL 100.15.1560.62295 $809 -$3,000 $2,000 -33.33%
POSTAGE 100.15.1560.62315 $25,141 $15,320 $25,000 $25,000 0.00%
ARMORED CAR
SERVICES 100.15.1560.62431 $32,489 $49,132 $35,000 $35,000 0.00%
OTHER CHARGES 100.15.1560.62605 $143 $70 ---
BANK FEES 100.15.1560.62703 $13 $30,577 $25,000 $25,000 0.00%
CREDIT CARD FEES 100.15.1560.62705 $233,451 $265,490 $250,000 $200,000 -20.00%
UTILITY TAX AUDIT
SERVICES 100.15.1560.64541 $12,070 $446 $10,800 $10,800 0.00%
PERSONAL COMPUTER
SOFTWARE 100.15.1560.64545 $61,179 $67,508 $100,000 $95,000 -5.00%
LICENSING/REGULATORY
SUPP 100.15.1560.65045 $129,910 $118,095 $30,000 $80,000 166.67%
OFFICE SUPPLIES 100.15.1560.65095 $5,405 $4,527 $4,000 $4,000 0.00%
TRANSFERS TO OTHER
FUNDS 100.15.1560.66020 $584,108 $1,000,000 ---
TRANSFER TO EQUIP
REPLACEMENT 100.15.1560.66027 $237,001 $2,300,000 ---
TRANSFER TO FLEET 100.15.1560.66028 $1,900,000 ----
TRANSFER TO PARKS
AND RECREATION FUND 100.15.1560.66135 ---$5,558,702 -
TRANSFERS TO DEBT
SERVICE FUND 100.15.1560.69320 -$571,920 ---
Total Revenue &
Collections $3,673,228 $4,901,190 $1,351,899 $6,898,602 410.29%
Accounting
REGULAR PAY 100.15.1570.61010 $314,083 $217,097 $303,261 $333,275 9.90%
SEASONAL EMPLOYEES 100.15.1570.61060 $36,169 $54,063 $75,000 $75,000 0.00%
TERMINATION PAYOUTS 100.15.1570.61415 -$9,256 ---
ANNUAL SICK LEAVE
PAYOUT 100.15.1570.61420 $576 $671 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1570.61430 -$5,365 ---
HEALTH INSURANCE 100.15.1570.61510 $49,124 $30,788 $40,205 $37,503 -6.72%
VISION INSURANCE 100.15.1570.61513 $72 $82 $73 $111 52.05%
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 107
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIFE INSURANCE 100.15.1570.61615 $156 $120 $69 $193 179.71%
CELL PHONE
ALLOWANCE 100.15.1570.61626 -$225 -$900 -
IMRF 100.15.1570.61710 $9,140 $6,867 $12,230 $17,132 40.08%
SOCIAL SECURITY 100.15.1570.61725 $18,033 $17,366 $19,509 $20,720 6.21%
MEDICARE 100.15.1570.61730 $4,217 $4,061 $4,563 $4,846 6.19%
AUDITING 100.15.1570.62110 $117,790 $112,450 $130,000 $130,000 0.00%
CONSULTING SERVICES 100.15.1570.62185 $76,054 $74,285 $90,000 --
TRAINING & TRAVEL 100.15.1570.62295 -$2,074 $2,000 $1,500 -25.00%
POSTAGE 100.15.1570.62315 -$10 ---
IT COMPUTER
SOFTWARE 100.15.1570.62340 -$15,417 $12,000 $15,000 25.00%
MEMBERSHIP DUES 100.15.1570.62360 $370 $250 $1,000 $1,000 0.00%
OTHER PROGRAM COSTS 100.15.1570.62490 $408 $464 ---
SERVICE AGREEMENTS/
CONTRACTS 100.15.1570.62509 ---$20,000 -
L.E.P. PROGRAM
EXPENSES 100.15.1570.62514 -$120 ---
OTHER CHARGES 100.15.1570.62605 $419 ----
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1570.65010 $335 ----
FOOD 100.15.1570.65025 $193 $68 ---
MINOR EQUIPMENT &
TOOLS 100.15.1570.65085 $832 $832 ---
OFFICE SUPPLIES 100.15.1570.65095 $2,604 $210 $900 $900 0.00%
Total Accounting $630,577 $552,140 $690,811 $658,080 -4.74%
Community Arts
REGULAR PAY 100.15.1580.61010 $2,000 $18,497 $39,957 --
PERMANENT PART-TIME 100.15.1580.61050 $32,449 ----
OVERTIME PAY 100.15.1580.61110 -$1,225 ---
TERMINATION PAYOUTS 100.15.1580.61415 -$257 ---
HEALTH INSURANCE 100.15.1580.61510 -$2,003 $1 --
VISION INSURANCE 100.15.1580.61513 -$9 ---
LIFE INSURANCE 100.15.1580.61615 -----
IMRF 100.15.1580.61710 -$581 $1 --
SOCIAL SECURITY 100.15.1580.61725 $2,136 $1,203 $2,478 --
MEDICARE 100.15.1580.61730 $500 $281 $580 --
TRAINING & TRAVEL 100.15.1580.62295 -$83 ---
FEDERAL GRANT
EXPENSE 100.15.1580.65001 $11,250 ----
FOOD 100.15.1580.65025 -$206 ---
OFFICE/OTHER EQT MTN
MATL 100.15.1580.65070 -$268 ---
COMMUNITY ART 100.15.1580.66040 $65,587 $122,847 $115,900 $125,000 7.85%
Total Community Arts $113,922 $147,462 $158,916 $125,000 -21.34%
Tax Assessment Advocacy
REGULAR PAY 100.15.1571.61010 $86,707 $88,301 $90,604 $93,324 3.00%
OVERTIME PAY 100.15.1571.61110 $1,047 $1,668 ---
HEALTH INSURANCE 100.15.1571.61510 $24,555 $25,192 $26,156 $28,433 8.70%
LIFE INSURANCE 100.15.1571.61615 $33 $37 $37 $39 5.52%
IMRF 100.15.1571.61710 $3,001 $2,651 $3,660 $4,797 31.06%
SOCIAL SECURITY 100.15.1571.61725 $4,849 $5,005 $5,617 $5,787 3.02%
MEDICARE 100.15.1571.61730 $1,134 $1,171 $1,314 $1,354 3.06%
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 108
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERSONAL COMPUTER
SOFTWARE 100.15.1571.64545 $1,850 -$1,500 $1,500 0.00%
FITNESS INCENTIVE 100.15.1571.65141 -$500 ---
Total Tax Assessment
Advocacy $123,177 $124,525 $128,888 $135,234 4.92%
Purchasing
REGULAR PAY 100.15.1575.61010 $288,493 $267,966 $331,588 $354,469 6.90%
HEALTH INSURANCE 100.15.1575.61510 $58,949 $49,021 $60,107 $47,366 -21.20%
VISION INSURANCE 100.15.1575.61513 $184 $119 $73 $73 0.00%
LIFE INSURANCE 100.15.1575.61615 $166 $162 $153 $202 32.03%
IMRF 100.15.1575.61710 $9,892 $7,862 $13,277 $18,221 37.24%
SOCIAL SECURITY 100.15.1575.61725 $17,174 $16,039 $20,559 $21,978 6.90%
MEDICARE 100.15.1575.61730 $4,016 $3,751 $4,809 $5,141 6.90%
CONSULTING SERVICES 100.15.1575.62185 -$3,249 ---
TRAINING & TRAVEL 100.15.1575.62295 --$1,600 $1,000 -37.50%
MEMBERSHIP DUES 100.15.1575.62360 $296 $366 $500 $500 0.00%
TELECOMMUNICATIONS
- WIRELESS 100.15.1575.64540 $318,573 $312,594 $275,000 $275,000 0.00%
OFFICE SUPPLIES 100.15.1575.65095 $410 $443 $1,500 $1,500 0.00%
IT COMPUTER
HARDWARE 100.15.1575.65555 -$1,176 ---
Total Purchasing $698,153 $662,746 $709,166 $725,450 2.30%
Administrative Hearings
REGULAR PAY 100.15.1585.61010 $86,159 $87,838 $90,129 $92,833 3.00%
ANNUAL SICK LEAVE
PAYOUT 100.15.1585.61420 $863 $805 ---
HEALTH INSURANCE 100.15.1585.61510 $8,929 $9,161 $9,512 $10,340 8.70%
LIFE INSURANCE 100.15.1585.61615 $32 $37 $36 $37 2.78%
IMRF 100.15.1585.61710 $2,974 $2,612 $4,011 $4,772 18.97%
SOCIAL SECURITY 100.15.1585.61725 $5,256 $5,357 $5,588 $5,756 3.01%
MEDICARE 100.15.1585.61730 $1,229 $1,253 $1,307 $1,347 3.06%
PRINTING 100.15.1585.62210 $2,174 ----
SERVICE AGREEMENTS/
CONTRACTS 100.15.1585.62509 $96,663 $97,819 $100,000 $100,000 0.00%
OFFICE SUPPLIES 100.15.1585.65095 $201 $453 $750 $750 0.00%
Total Administrative
Hearings $204,480 $205,333 $211,333 $215,835 2.13%
Office Of Equity And
Empowerment
FOOD 100.15.1590.65025 $365 ----
Total Office Of Equity And
Empowerment $365 ----
Human Resource Divi. -
Payroll
REGULAR PAY 100.15.1915.61010 --$317,205 $273,255 -13.86%
HEALTH INSURANCE 100.15.1915.61510 --$18,713 $14,920 -20.27%
VISION INSURANCE 100.15.1915.61513 --$76 $76 0.00%
LIFE INSURANCE 100.15.1915.61615 --$196 $183 -6.63%
CELL PHONE
ALLOWANCE 100.15.1915.61626 --$504 $504 0.00%
IMRF 100.15.1915.61710 --$13,147 $14,046 6.84%
SOCIAL SECURITY 100.15.1915.61725 --$19,698 $16,974 -13.83%
MEDICARE 100.15.1915.61730 --$4,607 $3,970 -13.83%
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 109
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TRAINING & TRAVEL 100.15.1915.62295 --$1,050 --
MEMBERSHIP DUES 100.15.1915.62360 --$250 $250 0.00%
Total Human Resource
Divi. - Payroll --$375,446 $324,178 -13.66%
Human Resource Division
REGULAR PAY 100.15.1929.61010 --$1,324,214 $1,353,288 2.20%
SEASONAL EMPLOYEES 100.15.1929.61060 --$25,000 $25,000 0.00%
OVERTIME PAY 100.15.1929.61110 --$5,000 $5,000 0.00%
HEALTH INSURANCE 100.15.1929.61510 --$171,650 $187,455 9.21%
VISION INSURANCE 100.15.1929.61513 --$372 $373 0.27%
LIFE INSURANCE 100.15.1929.61615 --$637 $672 5.49%
IMRF 100.15.1929.61710 --$49,708 $68,174 37.15%
SOCIAL SECURITY 100.15.1929.61725 --$80,608 $83,252 3.28%
MEDICARE 100.15.1929.61730 --$19,202 $19,629 2.22%
EMPLOYMENT TESTING
SERVICES 100.15.1929.62160 --$115,000 $115,000 0.00%
CONSULTING SERVICES 100.15.1929.62185 --$1,000 $1,000 0.00%
ADVERTISING 100.15.1929.62205 --$30,000 $30,000 0.00%
MEDICAL/HOSPITAL
SERVICES 100.15.1929.62270 --$60,000 $60,000 0.00%
TRAINING & TRAVEL 100.15.1929.62295 --$6,000 $6,000 0.00%
CITY WIDE TRAINING 100.15.1929.62310 --$85,000 $60,000 -29.41%
MEMBERSHIP DUES 100.15.1929.62360 --$2,000 $2,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1929.62509 --$40,000 $40,000 0.00%
RECRUITMENT 100.15.1929.62512 --$40,000 $40,000 0.00%
UNEMP. COMP. & ADMIN.
FEE 100.15.1929.62630 --$50,000 $50,000 0.00%
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1929.65010 --$500 $500 0.00%
FOOD 100.15.1929.65025 --$2,000 $2,000 0.00%
OFFICE SUPPLIES 100.15.1929.65095 --$6,400 $6,400 0.00%
OTHER COMMODITIES 100.15.1929.65125 --$24,000 $24,000 0.00%
Total Human Resource
Division --$2,138,291 $2,179,743 1.94%
Econ. Development
REGULAR PAY 100.15.5300.61010 $310,403 $345,044 $444,975 $475,456 6.85%
PERMANENT PART-TIME 100.15.5300.61050 $1,107 ----
SEASONAL EMPLOYEES 100.15.5300.61060 $2,808 ----
HEALTH INSURANCE 100.15.5300.61510 $52,271 $53,036 $70,691 $69,181 -2.14%
VISION INSURANCE 100.15.5300.61513 $112 $112 $112 $112 0.00%
LIFE INSURANCE 100.15.5300.61615 $147 $164 $173 $187 8.09%
AUTO ALLOWANCE 100.15.5300.61625 $450 $450 $450 $450 0.00%
CELL PHONE
ALLOWANCE 100.15.5300.61626 $900 $900 $900 $900 0.00%
IMRF 100.15.5300.61710 $10,666 $10,193 $18,139 $24,439 34.73%
SOCIAL SECURITY 100.15.5300.61725 $18,218 $20,370 $27,673 $29,564 6.83%
MEDICARE 100.15.5300.61730 $4,261 $4,764 $6,472 $6,916 6.86%
CONSULTING SERVICES 100.15.5300.62185 $9,250 $21,000 $10,000 $10,000 0.00%
PRINTING 100.15.5300.62210 -$463 ---
TRAINING & TRAVEL 100.15.5300.62295 $2,607 $6,920 $3,000 $3,000 0.00%
MEMBERSHIP DUES 100.15.5300.62360 -$1,946 $1,500 $1,500 0.00%
OTHER PROGRAM COSTS 100.15.5300.62490 $14,737 $288,418 ---
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 110
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SUSTAIN EVANSTON
PROGRAM 100.15.5300.62648 $196,821 $302,472 $250,000 --
ECONOMIC
DEVELOPMENT
DATABASES
100.15.5300.62649 $41,994 $53,101 $40,000 $22,294 -44.27%
SUSTAIN EVANSTON
PROGRAM 100.15.5300.62650 $12,500 $5,832 ---
GREAT MERCHANT
GRANT 100.15.5300.62656 $47,719 $109,093 ---
STOREFRONT
MODERNIZATION
PROGRAM
100.15.5300.62657 $65,593 $59,593 ---
LEGACY BUSINESS
PROGRAM 100.15.5300.62658 $56,330 $63,328 $100,000 $25,000 -75.00%
ECONOMIC
DEVELOPMENT
PARTNERSHIP
CONTRIBUTIONS
100.15.5300.62659 $69,674 $82,000 $84,000 $84,000 0.00%
ENTREPRENEURSHIP
SUPPORT 100.15.5300.62664 $43,707 $43,191 -$100,000 -
REVENUE SHARING
AGREEMENTS 100.15.5300.62706 ---$132,000 -
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.5300.65010 $169 $169 ---
FOOD 100.15.5300.65025 -$656 ---
PUTTING ASSETS TO
WORK EXPENSE 100.15.5300.65041 -$69 -$275,000 -
OFFICE SUPPLIES 100.15.5300.65095 $126 $144 ---
FITNESS INCENTIVE 100.15.5300.65141 -$1,000 ---
BUSINESS DISTRICT
IMPROVEMENTS 100.15.5300.65522 $20,262 $49,728 $193,978 $178,000 -8.24%
COMMUNITY ART 100.15.5300.66040 ---$60,000 -
Total Econ. Development $982,831 $1,524,155 $1,252,063 $1,497,999 19.64%
Total Expenditures $16,402,502 $12,047,983 $12,228,582 $17,036,912 39.32%
Table of ContentsCity Manager's Office - General Fund
FY 2026 Adopted Budget | Evanston Page 111
Law Department
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 nine, including five 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 officials;
prosecuting City traffic 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. The Law Department also includes the
City’s Safety team, ensuring safety and OSHA compliance for all City staff.
Accomplishments in 2025
Worked with the City Collector’s Office to charge fees for commercial FOIA requests
Worked in conjunction with CMO and HR to provide a comprehensive update to the Employee Handbook
Provided support to Community Development with the Envision Evanston 2045 Project
The Safety Division and Law Department drafted the City’s first Employee Safety Handbook
Worked with client departments to continue to reduce risk for the City
Performance Measures
Department Goal:Provide advice and support to City departments and elected officials to achieve their goals while
limiting the financial risk profile to the Corporation.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Draft resolutions and ordinances
# of resolutions delivered Output 94 88 130 120
# of ordinances delivered Output 118 107 120 120
Activity: Reduce expenditures on litigation
Fee paid for outside counsel and
settlements/judgments (excluding Workers
Compensation)
Output $1,871,265 $1,159,897 $1,500,000 $2,000,000
Activity: In-House Claims
Settlement for in-house claims Output $279,623 $47,829 $200,000 $200,000
Activity: Issue liquor licenses
# of liquor licenses issued Output 250 280 300 300
Activity: Respond to requests for Legal Assistance
# of Requests for Legal Assistance Completed Output 268 310 450 450
Activity: Respond to Freedom of Information Act (FOIA) requests
# of FOIA Requested Responded To Output 143 1800 2,000 2,000
Factors Impacting the 2026 Budget
The Law Department remains fully staffed. Due to being fully staffed and the expertise contained within the Law
Department, the Law Department has reduced its outside counsel projected budget again for 2026.
Table of ContentsLaw Department - General Fund
FY 2026 Adopted Budget | Evanston Page 112
Upcoming Initiatives
In conjunction with the City’s Policy team, monitor proposed and potential state laws that can or will have an impact
on the City, its operations and residents.
In conjunction with the City Manager’s Office, conduct a comprehensive review of the City Code, looking for conflicts
within the Code and with state law.
Identify opportunities for training and education for staff to increase knowledge surrounding real estate and land
use.
Assist all client departments with review of internal City policies to continue to mitigate risk.
Continue to handle 80% or more of the City’s litigation in-house.
Revenue Summary
In FY 2026, the Law Department is projected to generate $537,000 in revenue (no change from FY 2025).
Law Department Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$200K
$400K
$600K
$800K
Table of ContentsLaw Department - General Fund
FY 2026 Adopted Budget | Evanston Page 113
Expenditure Summary
In FY 2026, the Law Department has $1,630,641 in budgeted expenditures (7.2% increase from FY 2025).
Law Department Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $790,989 $1,192,826 $1,430,145 $1,519,741 6.26%
Services and Supplies $249,947 $119,068 $90,900 $110,900 22.00%
Total Expenditures $1,040,936 $1,311,895 $1,521,045 $1,630,641 7.21%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $558,086 $532,878 $537,000 $537,000 0.00%
Legal Administration $558,086 $532,878 $537,000 $537,000 0.00%
LIQUOR LICENSES 100.17.1705.52040 $540,463 $512,344 $520,000 $520,000 0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 $17,619 $22,119 $17,000 $17,000 0.00%
MISCELLANEOUS
REVENUE 100.17.1705.56045 $4 -$1,584 ---
Total Revenues $558,086 $532,878 $537,000 $537,000 0.00%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$500K
$1,000K
$1,500K
$2,000K
_
-
Table of ContentsLaw Department - General Fund
FY 2026 Adopted Budget | Evanston Page 114
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $1,040,936 $1,311,895 $1,521,045 $1,630,641 7.21%
Legal Administration
REGULAR PAY 100.17.1705.61010 $590,861 $969,956 $1,149,707 $1,214,078 5.60%
SEASONAL
EMPLOYEES 100.17.1705.61060 $2,668 $3,333 ---
OVERTIME PAY 100.17.1705.61110 $986 $308 $1,200 $1,200 0.00%
TERMINATION
PAYOUTS 100.17.1705.61415 $42,352 ----
HEALTH INSURANCE 100.17.1705.61510 $83,296 $120,212 $150,027 $152,881 1.90%
VISION INSURANCE 100.17.1705.61513 $19 $16 -$38 -
LIFE INSURANCE 100.17.1705.61615 $407 $589 $635 $801 26.14%
AUTO ALLOWANCE 100.17.1705.61625 $3,315 $2,790 $3,735 $3,735 0.00%
CELL PHONE
ALLOWANCE 100.17.1705.61626 $600 $600 $900 $900 0.00%
SHOE ALLOWANCE 100.17.1705.61630 -$460 $460 $460 0.00%
IMRF 100.17.1705.61710 $21,107 $26,608 $37,910 $55,403 46.14%
SOCIAL SECURITY 100.17.1705.61725 $38,939 $57,603 $68,826 $72,564 5.43%
MEDICARE 100.17.1705.61730 $9,107 $13,684 $16,745 $17,681 5.59%
LEGAL SERVICES-
GENERAL 100.17.1705.62130 $145,841 $46,724 $20,000 $20,000 0.00%
EXTERNAL SERVICES 100.17.1705.62175 ---$20,000 -
TRAINING & TRAVEL 100.17.1705.62295 $8,663 $4,397 $8,500 $8,500 0.00%
CITY WIDE TRAINING 100.17.1705.62310 -$242 ---
POSTAGE 100.17.1705.62315 $458 $483 $400 $400 0.00%
COURT
COST/LITIGATION 100.17.1705.62345 $50,236 $20,423 $20,000 $20,000 0.00%
MEMBERSHIP DUES 100.17.1705.62360 $3,057 $6,107 $5,000 $5,000 0.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.17.1705.62509 $21,041 $31,275 $33,500 $33,500 0.00%
CREDIT CARD FEES 100.17.1705.62705 $2,337 $4,682 $1,500 $1,500 0.00%
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.17.1705.65010 $13,928 ----
OFFICE SUPPLIES 100.17.1705.65095 $1,718 $1,402 $2,000 $2,000 0.00%
Total Legal
Administration $1,040,936 $1,311,895 $1,521,045 $1,630,641 7.21%
Total Expenditures $1,040,936 $1,311,895 $1,521,045 $1,630,641 7.21%
-
Table of ContentsLaw Department - General Fund
FY 2026 Adopted Budget | Evanston Page 115
Administrative Services
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 2025
Facilities & Fleet Management (FFM) is on track to administer and oversee approximately 3100 invoices for FY 2025.
This is an increase of 23% over FY 2024 which also includes newly implemented sustainability initiatives. In addition,
Facilities & Fleet Management continues to maintain its SLA’s of request for services.
The FFM team, with asset specialists have been tediously setting up and is launching the new Computerized
Maintenance Management System (CMMS) called Novotx. Data on the City facilities that has been collected so far in
the old system has been migrated over. The data that has been collected and entered in this facilities program and
its existing Fleet counterpart program CFA is key in planning proper maintenance and replacements.
Facilities & Fleet has continues to be up to date on ALL preventative maintenance requirements for all city facilities
and all city vehicles.
Facilities & Fleet continues to increase the number of charging stations for all fleet vehicles. The team has navigated
challenges from vendors, suppliers, logistics as well as fiscal matters related to supply demand and inflation. The
team has been working hard to ensure sustainability initiative goals set forth by city leaders are a success.
Parking continues to phase out the Crossing Guard contract with D65. We are are in the third year of the phase out
process. The 2024-25 savings have been approximately $415,000 This process has freed up enforcement staff
providing alternate coverage crossing services for better city-wide coverage. The City of Evanston will save $680,000+
after year five once the contract has been phased out.
The IT Division orchestrated 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 office. We will soon be working with the City’s Law department in the next phase of
the ongoing project.
The IT Division performed significant 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 first significant 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.
Table of ContentsAdministrative Services - General Fund
FY 2026 Adopted Budget | Evanston Page 116
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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Fleet Repairs and Maintenance
Number of in-house/outside vendor maintenance visits Output 1,270 685 597 1,410
Number of in-house/outside vendor repair visits Output 4,048 4,533 5,002 5,500
Activity: Expand Parking Program
# of ParkEvanston App transactions Output 1,430,025 1,546,179 1,575,000 1,600,000
# of Pay Station transactions Output 519,016 487,473 435,000 400,000
Activity: IT Assistance
# of service tickets Output 6,172 7,500 7,000 7,000
Activity: Facilities Repairs and Maintenance
# of 311 tickets Output 1,555 2,256 3,000 3,200
# of VueWorks Planned Maintenance tickets Output 2,824 11,671 5,000 5,500
Upcoming Initiatives
FFM staff will continue to expand on its use of the CMMS and CFA programs in order to better plan maintenance,
replacements and improvements at our City Facilities in a manner that is proactive rather than reactive.
Parking staff will be evaluating revenues in order to recommend increases to monthly lot permit parking as well as
residential parking districts, areas that have not had a fee increase in many years. New parking garage systems will
provide improved audits, and allow for online sales for events etc. The equipment will also allow Apple Pay, Google
pay, and Application integrations to promote sales.
IT staff will continue to work on improving cybersecurity posture in an ongoing effort to ensure the City assets are
kept safe, and continue to work on the City’s website ensuring accessibility. This includes the relocation efforts for
909 Davis.
FFM will continue to develop and implement electrification and right-sizing of City assets in a phased manner and
pace that is financially responsible.
The IT Division will deploy a web based public portal to promote transparency, efficiency 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.
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Factors Impacting the 2026 Budget
Administrative Services, the Department needs to further “right-size” its workforce to continue its efficient and
robust operations while focusing on sustainability initiatives.
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.
Maintenance on City facilities continues to be addressed. However, due to limited funding there continues to be a
backlog of multiple required system replacements and upgrade.s Facilities and Fleet Management (FFM) would
benefit from the addition of a Project Manager that could manage smaller projects and assist with the coordination
CIP planning and implementation .
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.This is inclusive of EMS, and Public Works large
type equipment.
There are still fewer commuters and employees parking within the Central Business District. Overall transactions,
citations, and revenue have increased over 2024. Parking staff are continually working to make the overall parking
system more efficient including updating the archaic Garage parking system currently in place. The new system will
help curb theft, and breakdowns resulting in free parking. The complete replacement should be completed by
9/31/25. The new equipment will help audit users better while increasing revenues.
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.
Progress continues on the electrification of the City’s facilities and fleet assets. However, the increased cost for these
upgrades results in additional expenses. Although it is helping the City meet it’s sustainability goals, we are getting
“less equipment for our money.” The fact that some equipment for heavier duty is not fully developed and tested
limits exactly what types of equipment it makes sense to upgrade first.
City desktop PCs have been using the Microsoft Office 2010 software suite for 14+ years. Microsoft stopped supporting
the software 3+ years ago which results in an inherent cybersecurity risk since zero-day vulnerabilities are no longer
being addressed with patches and updates supplied by the software manufacturer. The City will need to invest in
purchasing new Microsoft Office software licenses at significant expense to address the security gap.
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
difficult to find. As such the IT Division will be looking to invest in new storage appliances as part of a traditional
hardware lifecycle management process.
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FY 2026 Adopted Budget | Evanston Page 118
Revenue Summary
In FY 2026, the Administrative Services Department is projected to generate $4,150,000 in revenue (7.8% increase from FY
2025).
Administrative Services Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$1M
$2M
$3M
$4M
$5M
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FY 2026 Adopted Budget | Evanston Page 119
Expenditure Summary
In FY 2026, the Administrative Services Department has $17,114,669 in budgeted expenditures (4.4% decrease from FY
2025).
Administrative Services Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $7,515,003 $8,372,339 $7,213,661 $7,005,185 -2.89%
Services and Supplies $5,837,076 $6,427,714 $6,003,935 $5,721,935 -4.70%
Miscellaneous $14,878 $4,000 ---
Capital Outlay $14,917 $4,654 $10,000 $10,000 0.00%
Interfund Transfers $200,004 $200,004 $300,000 $200,000 -33.33%
Insurance and Other
Chargebacks -$15,470 ---
Total Expenditures $13,581,878 $15,024,180 $13,527,596 $12,937,120 -4.36%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$3M
$5M
$8M
$10M
$13M
$15M
$18M
-
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Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $3,920,229 $3,988,028 $3,850,000 $4,150,000 7.79%
Information Technology
Divi.
GRANTS AND AID 100.19.1932.55251 -$119,000 ---
Total Information
Technology Divi.-$119,000 ---
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 7.89%
BOOT RELEASE FEE 100.19.1941.52530 $52,049 $38,390 $50,000 $50,000 0.00%
Total Parking
Enforcement & Tickets $3,920,229 $3,869,028 $3,850,000 $4,150,000 7.79%
Total Revenues $3,920,229 $3,988,028 $3,850,000 $4,150,000 7.79%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $13,581,878 $15,024,180 $13,527,596 $12,937,120 -4.36%
Parking Enforcement &
Tickets
REGULAR PAY 100.19.1941.61010 $1,055,765 $1,064,818 $1,020,521 $1,069,008 4.75%
PERMANENT PART-TIME 100.19.1941.61050 $24,884 $33,632 $39,641 $41,970 5.88%
OVERTIME PAY 100.19.1941.61110 $16,044 $20,471 $12,000 $12,000 0.00%
TERMINATION PAYOUTS 100.19.1941.61415 $219 ----
HEALTH INSURANCE 100.19.1941.61510 $156,153 $139,343 $140,547 $176,083 25.28%
VISION INSURANCE 100.19.1941.61513 $448 $485 $486 $449 -7.61%
LIFE INSURANCE 100.19.1941.61615 $307 $328 $315 $367 16.51%
SHOE ALLOWANCE 100.19.1941.61630 $2,495 $2,915 $5,215 $5,520 5.85%
IMRF 100.19.1941.61710 $37,371 $33,025 $46,961 $57,111 21.61%
SOCIAL SECURITY 100.19.1941.61725 $65,901 $67,707 $66,054 $69,228 4.81%
MEDICARE 100.19.1941.61730 $15,412 $15,835 $15,448 $16,194 4.83%
COMPUTER EQUIPMENT
MAINT 100.19.1941.62250 $1,899 $90 $2,000 $2,000 0.00%
TRAINING & TRAVEL 100.19.1941.62295 $151 $390 $420 $420 0.00%
TOWING AND BOOTING
CONTRACTS 100.19.1941.62451 $40,589 $42,751 $30,000 $30,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1941.62509 $440,279 $464,633 $435,000 $435,000 0.00%
CLOTHING 100.19.1941.65020 $5,017 $4,672 $5,000 $5,000 0.00%
FOOD 100.19.1941.65025 -$119 ---
LICENSING/REGULATORY
SUPP 100.19.1941.65045 $8,071 $8,038 $8,500 $8,500 0.00%
SAFETY EQUIPMENT 100.19.1941.65090 $1,198 $3,462 $3,500 $3,500 0.00%
OFFICE SUPPLIES 100.19.1941.65095 $139 $831 $1,000 $1,000 0.00%
FITNESS INCENTIVE 100.19.1941.65141 $3,000 $3,000 ---
-
_
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Parking Enforcement
& Tickets $1,875,342 $1,906,544 $1,832,608 $1,933,350 5.50%
Adm.Services- General
Support
REGULAR PAY 100.19.1905.61010 $155,806 $223,718 $379,178 $281,387 -25.79%
HEALTH INSURANCE 100.19.1905.61510 $4,752 $10,234 $23,229 $5,170 -77.74%
VISION INSURANCE 100.19.1905.61513 $25 $50 $38 --
LIFE INSURANCE 100.19.1905.61615 $125 $163 $167 $91 -45.49%
CELL PHONE
ALLOWANCE 100.19.1905.61626 -$806 $900 $450 -50.00%
IMRF 100.19.1905.61710 $5,264 $6,585 $15,097 $5,700 -62.24%
SOCIAL SECURITY 100.19.1905.61725 $9,376 $13,491 $23,307 $6,904 -70.38%
MEDICARE 100.19.1905.61730 $2,193 $3,155 $5,511 $1,615 -70.70%
Total Adm.Services-
General Support $177,541 $258,203 $447,427 $301,317 -32.66%
Human Resource Divi. -
Payroll
REGULAR PAY 100.19.1915.61010 $280,477 $311,623 ---
OVERTIME PAY 100.19.1915.61110 $1,095 $4,125 ---
ANNUAL SICK LEAVE
PAYOUT 100.19.1915.61420 $576 $671 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.19.1915.61430 -$14,085 ---
HEALTH INSURANCE 100.19.1915.61510 $18,432 $18,471 ---
VISION INSURANCE 100.19.1915.61513 $76 $76 ---
LIFE INSURANCE 100.19.1915.61615 $166 $187 ---
CELL PHONE
ALLOWANCE 100.19.1915.61626 $504 $504 ---
IMRF 100.19.1915.61710 $9,661 $9,733 ---
SOCIAL SECURITY 100.19.1915.61725 $17,112 $20,106 ---
MEDICARE 100.19.1915.61730 $4,002 $4,702 ---
POSTAGE
CHARGEBACKS 100.19.1915.62275 $8 ----
TRAINING & TRAVEL 100.19.1915.62295 $1,120 $1,160 ---
MEMBERSHIP DUES 100.19.1915.62360 $596 $598 ---
Total Human Resource
Divi. - Payroll $333,825 $386,041 ---
Finance Division -
Purchasing
ADVERTISING 100.19.1925.62205 $295 ----
Total Finance Division -
Purchasing $295 ----
Human Resource Division
REGULAR PAY 100.19.1929.61010 $983,963 $1,125,077 ---
TEMPORARY
EMPLOYEES 100.19.1929.61055 $56,216 ----
SEASONAL EMPLOYEES 100.19.1929.61060 $26,039 $40,377 ---
OVERTIME PAY 100.19.1929.61110 $15,245 $16,593 ---
TERMINATION PAYOUTS 100.19.1929.61415 $23,887 $3,302 ---
HEALTH INSURANCE 100.19.1929.61510 $130,945 $139,842 ---
VISION INSURANCE 100.19.1929.61513 $362 $390 ---
LIFE INSURANCE 100.19.1929.61615 $548 $655 ---
AUTO ALLOWANCE 100.19.1929.61625 $225 $311 ---
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE
ALLOWANCE 100.19.1929.61626 $420 $75 ---
SHOE ALLOWANCE 100.19.1929.61630 $180 ----
FLEXIBLE SPENDING
ACCOUNT
MAINTENANCE FEES
100.19.1929.61665 $1,046 ----
IMRF 100.19.1929.61710 $34,046 $32,278 ---
SOCIAL SECURITY 100.19.1929.61725 $62,188 $70,245 ---
MEDICARE 100.19.1929.61730 $14,544 $16,590 ---
EMPLOYMENT TESTING
SERVICES 100.19.1929.62160 $138,322 $174,947 ---
CONSULTING SERVICES 100.19.1929.62185 $714 $800 ---
ADVERTISING 100.19.1929.62205 $26,821 $42,940 ---
PRINTING 100.19.1929.62210 $39 $39 ---
MEDICAL/HOSPITAL
SERVICES 100.19.1929.62270 $99,400 $74,448 ---
OTHER PROFESSIONAL
SERVICES 100.19.1929.62272 -$6,239 ---
TRAINING & TRAVEL 100.19.1929.62295 $7,897 $1,375 ---
CITY WIDE TRAINING 100.19.1929.62310 $745 $13,847 ---
POSTAGE 100.19.1929.62315 $21 ----
MEMBERSHIP DUES 100.19.1929.62360 -$264 ---
OTHER PROGRAM COSTS 100.19.1929.62490 $599 ----
SERVICE AGREEMENTS/
CONTRACTS 100.19.1929.62509 $112,104 $58,801 ---
RECRUITMENT 100.19.1929.62512 $10,707 $42,100 ---
UNEMP. COMP. & ADMIN.
FEE 100.19.1929.62630 $8,701 $63,308 ---
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.19.1929.65010 $265 $530 ---
FOOD 100.19.1929.65025 $628 $932 ---
OFFICE SUPPLIES 100.19.1929.65095 $4,588 $1,091 ---
OTHER COMMODITIES 100.19.1929.65125 $19,586 $14,381 ---
IT COMPUTER
HARDWARE 100.19.1929.65555 $1,179 $1,179 ---
Total Human Resource
Division $1,782,170 $1,942,955 ---
Information Technology
Divi.
REGULAR PAY 100.19.1932.61010 $1,242,565 $1,571,452 $1,708,088 $1,561,049 -8.61%
SEASONAL EMPLOYEES 100.19.1932.61060 $49,100 $15,379 $64,000 $64,000 0.00%
OVERTIME PAY 100.19.1932.61110 -$45 ---
HEALTH INSURANCE 100.19.1932.61510 $173,081 $217,091 $241,612 $237,818 -1.57%
VISION INSURANCE 100.19.1932.61513 $148 $244 $293 $222 -24.23%
LIFE INSURANCE 100.19.1932.61615 $751 $868 $912 $668 -26.75%
CELL PHONE
ALLOWANCE 100.19.1932.61626 $3,564 $4,838 $5,136 $4,632 -9.81%
INTEREST EXPENSE 100.19.1932.61655 $9,778 ----
IMRF 100.19.1932.61710 $40,975 $44,467 $60,668 $78,212 28.92%
SOCIAL SECURITY 100.19.1932.61725 $74,960 $93,868 $104,217 $97,077 -6.85%
MEDICARE 100.19.1932.61730 $17,588 $22,196 $24,842 $22,709 -8.59%
EXTERNAL SERVICES 100.19.1932.62175 -$19,700 $15,000 $15,000 0.00%
CONSULTING SERVICES 100.19.1932.62185 $63,083 $61,294 $65,000 $65,000 0.00%
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
COMPUTER EQUIPMENT
MAINT 100.19.1932.62250 $41,911 $21,380 ---
TRAINING & TRAVEL 100.19.1932.62295 $5,965 $5,900 $25,000 $25,000 0.00%
IT COMPUTER
SOFTWARE 100.19.1932.62340 $1,758,708 $1,876,966 $1,752,000 $1,752,000 0.00%
INTERNET SOLUTION
PROVIDERS 100.19.1932.62341 $75,899 $14,882 ---
MEMBERSHIP DUES 100.19.1932.62360 $85 $310 $1,500 $1,500 0.00%
COPY MACHINE
CHARGES 100.19.1932.62380 $89,875 $115,088 $62,000 $62,000 0.00%
WORK- STUDY 100.19.1932.62506 $248 -$5,000 $5,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1932.62509 $3,472 $149,133 $261,000 $261,000 0.00%
TELECOMMUNICATIONS 100.19.1932.64505 $405,313 $645,333 $399,000 $360,000 -9.77%
PERSONAL COMPUTER
SOFTWARE 100.19.1932.64545 $5,051 ----
FOOD 100.19.1932.65025 -$709 $200 $200 0.00%
BLDG MAINTENANCE
MATERIAL 100.19.1932.65050 $182 ----
OFFICE SUPPLIES 100.19.1932.65095 -$903 $500 $500 0.00%
IT COMPUTER
HARDWARE 100.19.1932.65555 $234,712 $269,806 $333,315 $333,315 0.00%
DATA CENTER
MAINTENANCE 100.19.1932.65605 $15,483 $16,881 $6,000 $6,000 0.00%
INFRASTRUCTURE
SUPPLIES 100.19.1932.65615 $52,852 $31,967 $35,000 $35,000 0.00%
SECURITY CAMERA
SUPPLIES 100.19.1932.65618 $28,919 $135,852 $50,000 $50,000 0.00%
Total Information
Technology Divi.$4,394,268 $5,336,550 $5,220,283 $5,037,902 -3.49%
School Crossing Guards
SERVICE AGREEMENTS/
CONTRACTS 100.19.1942.62509 $377,479 $95,542 $290,000 $200,000 -31.03%
Total School Crossing
Guards $377,479 $95,542 $290,000 $200,000 -31.03%
Facilities
REGULAR PAY 100.19.1950.61010 $2,018,333 $2,204,296 $2,408,877 $2,377,124 -1.32%
PERMANENT PART-TIME 100.19.1950.61050 $5,199 $14,146 ---
SEASONAL EMPLOYEES 100.19.1950.61060 $13,880 $560 ---
JOB TRAINING
PROGRAM 100.19.1950.61072 $1,050 ----
OVERTIME PAY 100.19.1950.61110 $68,310 $82,942 $70,000 $70,000 0.00%
TERMINATION PAYOUTS 100.19.1950.61415 $686 $1,618 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.19.1950.61430 -$3,649 ---
HEALTH INSURANCE 100.19.1950.61510 $428,720 $441,979 $507,954 $494,723 -2.60%
VISION INSURANCE 100.19.1950.61513 $167 $293 $335 $392 17.01%
LIFE INSURANCE 100.19.1950.61615 $700 $786 $858 $728 -15.15%
SHOE ALLOWANCE 100.19.1950.61630 $4,543 $5,643 $5,943 $6,045 1.72%
IMRF 100.19.1950.61710 $71,464 $67,983 $94,603 $122,202 29.17%
SOCIAL SECURITY 100.19.1950.61725 $124,602 $135,504 $149,694 $147,769 -1.29%
MEDICARE 100.19.1950.61730 $29,141 $32,028 $35,015 $34,568 -1.28%
BLDG MAINTENANCE
SERVICES 100.19.1950.62225 $255,457 $404,457 $275,000 $350,000 27.27%
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
AUTOMOTIVE EQMP
MAINT 100.19.1950.62240 -$365 ---
OTHER EQMT
MAINTENANCE 100.19.1950.62245 $65,789 $17,959 ---
TRAINING & TRAVEL 100.19.1950.62295 $5,188 $2,175 $8,000 $5,000 -37.50%
MEMBERSHIP DUES 100.19.1950.62360 $1,773 $1,766 $2,000 $2,000 0.00%
ELEVATOR CONTRACT
COSTS 100.19.1950.62425 $4,800 ----
SERVICE AGREEMENTS/
CONTRACTS 100.19.1950.62509 $302,192 $231,945 $298,000 $298,000 0.00%
SECURITY ALARM
CONTRACTS 100.19.1950.62518 -$400 ---
ELECTRICITY 100.19.1950.64005 $3,281 $296,620 $605,000 $605,000 0.00%
NATURAL GAS 100.19.1950.64015 $72,680 $134,434 $195,000 $195,000 0.00%
TELECOMMUNICATIONS
- WIRELESS 100.19.1950.64540 $2,319 -$11,217 $3,000 $3,000 0.00%
CLOTHING 100.19.1950.65020 $1,844 $2,230 $3,000 $3,000 0.00%
FOOD 100.19.1950.65025 $6,722 $7,731 $4,000 $4,000 0.00%
JANITORIAL SUPPLIES 100.19.1950.65040 $6,864 $12,673 $10,000 $5,000 -50.00%
BLDG MAINTENANCE
MATERIAL 100.19.1950.65050 $874,899 $751,619 $715,000 $500,000 -30.07%
MATER. TO MAINT.
AUTOS 100.19.1950.65060 $513 ----
MINOR EQUIPMENT &
TOOLS 100.19.1950.65085 $39,989 $21,420 $25,000 $20,000 -20.00%
SAFETY EQUIPMENT 100.19.1950.65090 $7,632 $6,602 $6,000 $6,000 0.00%
OFFICE SUPPLIES 100.19.1950.65095 $5,800 $4,609 $5,000 $5,000 0.00%
FITNESS INCENTIVE 100.19.1950.65141 $1,500 $1,000 ---
FURNITURE & FIXTURES 100.19.1950.65625 $14,917 $4,654 $10,000 $10,000 0.00%
WORKERS COMP TTD
PYMTS (NON SWORN)100.19.1950.66049 -$15,470 ---
TRANSFER TO
SUSTAINABILITY FD 100.19.1950.69101 $200,004 $200,004 $300,000 $200,000 -33.33%
Total Facilities $4,640,958 $5,098,344 $5,737,278 $5,464,551 -4.75%
Total Expenditures $13,581,878 $15,024,180 $13,527,596 $12,937,120 -4.36%
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Community Development
The Community Development Department of Evanston fosters a safe, inclusive, and thriving city through its three key
divisions. Building and Development Services ensures the built environment is safe and modern through permitting,
inspections, and code enforcement. Grants and Compliance administers federal, state, and local funds to support
affordable housing, infrastructure, and services for low- to moderate-income residents. Planning and Zoning shapes
Evanston’s future by managing zoning regulations, historic preservation, and development reviews. Together, these
divisions support equitable growth, housing access, and neighborhood vitality, honoring Evanson’s past while building a
dynamic, resilient community for all residents.
Accomplishments in 2025
Amended the Inclusionary Housing Ordinance to improve its effectiveness in delivering affordable housing.
Continued successful implementation and compliance of American Rescue Plan Act (ARPA) Funded programs, with
timely reporting to the U.S. Treasury.
Completed the 5-year 2025-2029 HUD Consolidated plan process for CDBG, HOME, and ESG.
Secured $7 million of federal PRO Housing funding to address affordable housing challenges.
Funded rehabilitation of key shelter projects: Margarita Inn (non-congregate) and Hilda’s Place (congregate) through
state and federal grants.
Completed the rollout of the rental housing inspection and registration program, focusing on problem properties
and improving overall housing quality.
Ongoing monitoring and inspection of vacant and dangerous buildings to reduce neighborhood impact.
Adopted and implemented the Illinois Stretch Energy Code for residential and commercial building projects.
Improved communication channels with housing providers and property managers.
Implemented updates to the Residential Landlord and Tenant Ordinance and launched an outreach and education
effort for landlords and tenants.
Refined a more equitable social services funding process and expanded mental health services within case
management programs.
Directed CDBG funds toward housing rehabilitation for low- and moderate-income households.
Updated the website and marketing materials to improve customer service and program accessibility.
Supported the construction of affordable housing developments on City-owned properties at 1811 Church Street and
504 South Boulevard.
Advanced new and existing housing initiatives to develop, preserve, and protect affordable housing, while
addressing displacement and gentrification.
Revised the public services allocation process with the Social Services Committee.
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FY 2026 Adopted Budget | Evanston Page 126
Performance Measures
Department Goal:The Community Development Department fosters a safe, vibrant, and inclusive community through
proactive planning, equitable housing initiatives, and responsible development services. We work collaboratively to ensure
safe structures, thoughtful land use, and expanded access to quality housing. Through transparent governance,
community engagement, and strategic investment, we strive to enhance the quality of life for all community members
and promote long-term resilience in our neighborhoods.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Process Building Permits
# of Building Permits Processed Output 3,557 3,422 3,500 3,500
# of Inspections Output 7,127 6,821 7,000 7,000
Activity: Complete rental inspections
# of initial rental inspections Output 384 311 3,500 4,000
# of complaint inspections Output 487 1,369 1,875 1,500
Activity: Increase awareness and use of landlord and tenant services
# of webinars offered and views on recordings Output 0 0 5 4
# of cases handled by MTO/LCBH Output 380 315 380 350
Activity: Expand affordable housing
# of affordable housing units financed Output 0 0 0 92
# of affordable units rented/recertified Output 73 78 84 91
# of affordable housing units rehabbed Output 28 4 6 30
# of households receiving TBRA/rent assistance Output 35 8 9 15
# of Inclusionary Housing units added Output 10 18 3 7
Activity: Ensure equitable access to social services
# of people receiving case management Output 372 338 313 TBD
# of people receiving safety net services Output 4,201 TBD 5,194 TBD
# of people receiving support /mental health services Output 59 TBD TBD TBD
Activity: Funded programs and projects management
# of Grant funded & Human Services funded projects Output 47 45 46 42
# of ARPA funded projects and programs managed Output 30 31 32 31
Factors Impacting the 2026 Budget
The Community Development Department will continue to improve permit and inspection services with new staff,
improved permit software, and a new short-term rental licensing software.
Community Development will develop a Request for Proposals to identify a consultant and oversee the process for
developing a new zoning code that will guide land use decisions for the future.
Community Development will continue to manage compliance and reporting for the American Rescue Plan Act
(ARPA) funding.
Community Development will begin designing and implementing the $7M PRO Housing Grant.
Community Development will continue to manage CDBG, HOME, and HOME-ARP grants, and implement the 2025-
2029 Consolidated Plan and Assessment of Fair Housing. Uncertainty around federal funding and regulations (CDBG,
HOME, ESG) may affect the general fund and reduce the reliability of financial projections.
Community Development will begin implementing strategies to meet the City Council’s affordable housing goals,
using funding from NU and leveraging additional resources.
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 127
Upcoming Initiatives
Begin developing a new zoning code to implement the new Comprehensive Plan.
Implement amendments to the Inclusionary Housing Ordinance to improve its effectiveness.
Continue implementing programs and projects funded by the American Rescue Plan Act (ARPA), maintain
compliance with requirements, and report to the U.S. Treasury.
Fund rehabilitation of non-congregate and congregate shelter projects, the Margarita Inn and Hilda’s Place,
respectively.
Enhance communication with housing providers and property managers.
Use CDBG funds for capital improvement and housing-related projects addressing the needs of low- and moderate-
income residents and neighborhoods.
Update the website and marketing materials to improve customer service, outreach, and accessibility.
Implement housing projects and programs to create new affordable housing, preserve naturally occurring affordable
housing, and address displacement and gentrification.
Begin designing and/or implementing activities funded by the PRO Housing Grant.
Revenue Summary
In FY 2026, Community Development is projected to generate $6,180,200 in revenue (3.0% decrease from FY 2025).
Community Development Budget vs. Actual
Expenditure Summary
In FY 2026, Community Development has $4,903,165 in budgeted expenditures (3.4% decrease from FY 2025).
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 128
Community Development Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $3,250,775 $3,684,676 $4,703,614 $4,594,300 -2.32%
Services and Supplies $237,639 $390,737 $349,115 $283,365 -18.83%
Miscellaneous $11,084 $41,296 $25,500 $25,500 0.00%
Insurance and Other
Chargebacks -$32,379 $15,432 ---
Total Expenditures $3,467,120 $4,132,142 $5,078,229 $4,903,165 -3.45%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $4,649,012 $16,663,906 $6,374,200 $6,180,200 -3.04%
Planning & Zoning
HISTORIC
PRESERVATION
REVIEWS
100.21.2105.53666 $4,630 $1,925 $30,000 $30,000 0.00%
ZONING FEES 100.21.2105.53695 $31,900 $37,830 $50,000 $85,000 70.00%
MISCELLANEOUS
REVENUE 100.21.2105.56045 --$326 ---
Total Planning & Zoning $36,530 $39,429 $80,000 $115,000 43.75%
Property Standards
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$1M
$2M
$3M
$4M
$5M
$6M
_
_
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 129
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VACATION RENTAL
LICENSES 100.21.2115.52018 ---$16,000 -
ROOMING HOUSE
LICENSES 100.21.2115.52035 $1,500 $1,050 -$200,000 -
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 $322,316 $194,277 $587,200 $387,200 -34.06%
HOUSING CODE VIOL
FINES 100.21.2115.52555 $500 ----
Total Property Standards $324,316 $195,327 $587,200 $603,200 2.72%
Building Inspection
Services
CONTRACTORS'
LICENSES 100.21.2126.52030 $186,475 $182,200 $170,000 $170,000 0.00%
BUILDING PERMITS 100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 5.00%
PLUMBING PERMITS 100.21.2126.52090 $90 $135 ---
OTHER/MISC PERMITS 100.21.2126.52110 $2,803 -$495,000 --
ELEVATOR PERMITS 100.21.2126.52115 $40,026 $32,444 $42,000 $42,000 0.00%
Total Building Inspection
Services $4,288,166 $16,429,150 $5,707,000 $5,462,000 -4.29%
Total Revenues $4,649,012 $16,663,906 $6,374,200 $6,180,200 -3.04%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $3,467,120 $4,132,142 $5,078,229 $4,903,165 -3.45%
Community
Development Admin
REGULAR PAY 100.21.2101.61010 $285,797 $367,849 $381,645 $393,099 3.00%
SEASONAL
EMPLOYEES 100.21.2101.61060 --$15,000 --
OVERTIME PAY 100.21.2101.61110 -$450 ---
HEALTH INSURANCE 100.21.2101.61510 $31,158 $41,510 $43,262 $46,902 8.41%
VISION INSURANCE 100.21.2101.61513 $38 $38 $38 $38 0.00%
LIFE INSURANCE 100.21.2101.61615 $208 $270 $286 $295 3.15%
AUTO ALLOWANCE 100.21.2101.61625 $2,801 $3,735 $3,735 $3,735 0.00%
CELL PHONE
ALLOWANCE 100.21.2101.61626 $675 $900 $900 $900 0.00%
IMRF 100.21.2101.61710 $9,323 $10,831 $15,818 $20,207 27.75%
SOCIAL SECURITY 100.21.2101.61725 $15,566 $21,592 $22,187 $23,005 3.69%
MEDICARE 100.21.2101.61730 $3,929 $5,220 $5,602 $5,768 2.96%
CONSULTING SERVICES 100.21.2101.62185 $4,000 $30,228 $12,000 $7,000 -41.67%
ADVERTISING 100.21.2101.62205 $169 $864 $5,325 $5,325 0.00%
PRINTING 100.21.2101.62210 $156 $300 $2,700 $2,700 0.00%
TRAINING & TRAVEL 100.21.2101.62295 $642 $1,461 $7,000 $5,000 -28.57%
MEMBERSHIP DUES 100.21.2101.62360 $300 -$700 $700 0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2101.62740 -$19,932 $68,111 ---
_
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FY 2026 Adopted Budget | Evanston Page 130
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2101.65010 -$94 ---
FOOD 100.21.2101.65025 $134 $1,800 $1,750 $1,750 0.00%
MINOR EQUIPMENT &
TOOLS 100.21.2101.65085 $1,179 $604 ---
OFFICE SUPPLIES 100.21.2101.65095 $4,117 $1,517 $8,000 $1,000 -87.50%
Total Community
Development Admin $340,259 $557,372 $525,948 $517,424 -1.62%
Planning & Zoning
REGULAR PAY 100.21.2105.61010 $765,982 $731,832 $1,041,800 $881,884 -15.35%
PERMANENT PART-
TIME 100.21.2105.61050 -$5,020 ---
SEASONAL
EMPLOYEES 100.21.2105.61060 $6,192 -$15,000 $15,000 0.00%
OVERTIME PAY 100.21.2105.61110 $34,176 $40,553 $25,000 $25,000 0.00%
TERMINATION
PAYOUTS 100.21.2105.61415 $2,038 $26,243 ---
ANNUAL SICK LEAVE
PAYOUT 100.21.2105.61420 $1,584 ----
HEALTH INSURANCE 100.21.2105.61510 $111,784 $100,841 $141,536 $109,499 -22.64%
VISION INSURANCE 100.21.2105.61513 $168 $190 $262 $300 14.68%
LIFE INSURANCE 100.21.2105.61615 $264 $245 $233 $303 30.20%
CELL PHONE
ALLOWANCE 100.21.2105.61626 $2,020 $1,180 $900 $900 0.00%
IMRF 100.21.2105.61710 $26,733 $21,739 $38,739 $43,257 11.66%
SOCIAL SECURITY 100.21.2105.61725 $48,179 $48,517 $63,731 $54,736 -14.11%
MEDICARE 100.21.2105.61730 $11,268 $11,347 $15,119 $12,804 -15.31%
ADVERTISING 100.21.2105.62205 $4,935 $1,787 ---
PRINTING 100.21.2105.62210 $786 $1,271 ---
TRAINING & TRAVEL 100.21.2105.62295 $845 $704 $4,000 $5,000 25.00%
MEMBERSHIP DUES 100.21.2105.62360 -$716 $2,300 $3,500 52.17%
SERVICE
AGREEMENTS/
CONTRACTS
100.21.2105.62509 --$30,000 $30,000 0.00%
CREDIT CARD FEES 100.21.2105.62705 $409 $270 ---
OTHER CHARGES-
CHARGEBACK 100.21.2105.62740 -$9,192 ----
FOOD 100.21.2105.65025 $163 $591 ---
MINOR EQUIPMENT &
TOOLS 100.21.2105.65085 -$8 ---
FITNESS INCENTIVE 100.21.2105.65141 -$500 ---
Total Planning & Zoning $1,008,335 $993,551 $1,378,620 $1,182,183 -14.25%
Property Standards
REGULAR PAY 100.21.2115.61010 $491,355 $595,823 $647,624 $752,528 16.20%
PERMANENT PART-
TIME 100.21.2115.61050 -$3,943 ---
SEASONAL
EMPLOYEES 100.21.2115.61060 $9,162 ----
OVERTIME PAY 100.21.2115.61110 $7,688 $1,768 $7,500 $5,000 -33.33%
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 131
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION
PAYOUTS 100.21.2115.61415 $3,926 $280 ---
HEALTH INSURANCE 100.21.2115.61510 $101,440 $112,073 $120,338 $149,628 24.34%
VISION INSURANCE 100.21.2115.61513 $225 $257 $264 $264 0.00%
LIFE INSURANCE 100.21.2115.61615 $148 $193 $209 $223 6.70%
SHOE ALLOWANCE 100.21.2115.61630 $540 $920 $1,150 $1,150 0.00%
IMRF 100.21.2115.61710 $17,353 $17,744 $27,948 $38,683 38.41%
SOCIAL SECURITY 100.21.2115.61725 $30,503 $35,964 $40,196 $46,731 16.26%
MEDICARE 100.21.2115.61730 $7,134 $8,411 $9,401 $10,934 16.30%
ADVERTISING 100.21.2115.62205 $98 $930 ---
PRINTING 100.21.2115.62210 $156 $51 ---
TRAINING & TRAVEL 100.21.2115.62295 $1,511 $964 $6,000 $4,000 -33.33%
POSTAGE 100.21.2115.62315 $30 -$3,350 --
COURT
COST/LITIGATION 100.21.2115.62345 $1,385 $109 ---
MEMBERSHIP DUES 100.21.2115.62360 $240 $200 $240 $240 0.00%
PROPERTY CLEAN UP
EXPENSE 100.21.2115.62493 $10,499 $40,781 $25,000 $25,000 0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2115.62740 -$3,760 ----
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2115.65010 $90 $548 $1,800 $1,800 0.00%
CLOTHING 100.21.2115.65020 $386 $670 $1,800 $2,000 11.11%
MINOR EQUIPMENT &
TOOLS 100.21.2115.65085 $213 $387 $750 $750 0.00%
Total Property Standards $680,322 $822,015 $893,570 $1,038,931 16.27%
Housing & Grants
REGULAR PAY 100.21.2124.61010 -$41,154 $158,764 $90,504 -42.99%
OVERTIME PAY 100.21.2124.61110 -$3,751 ---
HEALTH INSURANCE 100.21.2124.61510 -$3,441 $19,420 $9,693 -50.09%
LIFE INSURANCE 100.21.2124.61615 --$39 $42 8.70%
IMRF 100.21.2124.61710 -$1,353 $6,561 $4,591 -30.02%
SOCIAL SECURITY 100.21.2124.61725 -$2,705 $9,843 $5,614 -42.97%
MEDICARE 100.21.2124.61730 -$633 $2,302 $1,314 -42.92%
OTHER CHARGES-
CHARGEBACK 100.21.2124.62740 --$52,679 ---
Total Housing & Grants -$358 $196,929 $111,758 -43.25%
Building Inspection
Services
REGULAR PAY 100.21.2126.61010 $971,913 $1,143,419 $1,445,796 $1,467,331 1.49%
SEASONAL
EMPLOYEES 100.21.2126.61060 $76,705 $57,863 $80,000 $49,000 -38.75%
OVERTIME PAY 100.21.2126.61110 $11,742 $8,227 $50,000 $15,000 -70.00%
TERMINATION
PAYOUTS 100.21.2126.61415 $20,906 ----
ANNUAL SICK LEAVE
PAYOUT 100.21.2126.61420 $226 ----
HEALTH INSURANCE 100.21.2126.61510 $120,877 $138,098 $184,561 $184,082 -0.26%
VISION INSURANCE 100.21.2126.61513 $182 $182 $183 $146 -20.22%
LIFE INSURANCE 100.21.2126.61615 $264 $385 $437 $434 -0.69%
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 132
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE
ALLOWANCE 100.21.2126.61626 $75 ----
SHOE ALLOWANCE 100.21.2126.61630 $515 $615 $1,380 $1,610 16.67%
IMRF 100.21.2126.61710 $32,711 $33,370 $58,254 $73,831 26.74%
SOCIAL SECURITY 100.21.2126.61725 $62,700 $72,834 $89,678 $91,039 1.52%
MEDICARE 100.21.2126.61730 $14,664 $17,034 $20,974 $21,296 1.54%
CONSTRUCTION
ENGINEERING
SERVICES
100.21.2126.62150 -$2,205 $6,000 $6,000 0.00%
ADVERTISING 100.21.2126.62205 -$133 ---
PRINTING 100.21.2126.62210 $39 $372 ---
SOFTWARE
MAINTENANCE 100.21.2126.62236 $14,058 $27,363 $100,000 $100,000 0.00%
OTHER EQMT
MAINTENANCE 100.21.2126.62245 $14 $86 $1,000 $1,000 0.00%
OVERNIGHT MAIL
CHARGES 100.21.2126.62280 $95 ----
TRAINING & TRAVEL 100.21.2126.62295 $4,613 $5,842 $12,000 $8,000 -33.33%
POSTAGE 100.21.2126.62315 $48 ----
COURT
COST/LITIGATION 100.21.2126.62345 --$400 $400 0.00%
MEMBERSHIP DUES 100.21.2126.62360 $295 $595 $1,000 $1,000 0.00%
ELEVATOR CONTRACT
COSTS 100.21.2126.62425 $1,400 $3,133 $3,000 $3,000 0.00%
PLUMB, ELEC, PLAN
REVEIW SERV 100.21.2126.62464 $100,373 $241,167 $20,000 $20,000 0.00%
OTHER PROGRAM
COSTS 100.21.2126.62490 $585 $15 $500 $500 0.00%
DIGITAL ARCHIVING 100.21.2126.62645 $1,520 $1,127 $2,500 $2,500 0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2126.62740 $504 ----
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2126.65010 $603 $1,579 $2,400 $2,400 0.00%
CLOTHING 100.21.2126.65020 $372 $395 $2,400 $3,600 50.00%
MINOR EQUIPMENT &
TOOLS 100.21.2126.65085 $148 $2,806 $700 $700 0.00%
OFFICE SUPPLIES 100.21.2126.65095 $58 ----
Total Building Inspection
Services $1,438,204 $1,758,845 $2,083,163 $2,052,869 -1.45%
Total Expenditures $3,467,120 $4,132,142 $5,078,229 $4,903,165 -3.45%
Table of ContentsCommunity Development - General Fund
FY 2026 Adopted Budget | Evanston Page 133
Police Department
The Evanston Police Department is committed to constitutional policing. With an authorized staff of 154 sworn officers
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 officers 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 Traffic 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 Office 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 2025
Two consecutive years without a homicide in Evanston.
The Illinois Association of Chiefs of Police selected Chief as the Police Chief of the year for 2025.
Upgraded the E911 Dispatch Center to Tyler Technologies’ Enterprise Computer Aided Dispatch (CAD) and Records
Management System (RMS).
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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Evanston Crime Data
Crimes - NIBRS Group A1 Effectiveness 4,453 4,200 4,300 4,200
Crimes - NIBRS Group B2 Effectiveness 210 361 400 400
Activity: Service to the Community
Total Calls for Service (911)Efficiency 91,589 91,582 100,000 95,000
Written Reports3 Output 11,828 11,501 11,125 11,000
Activity: Statute Enforcement
Arrests (Felony and Misdemeanor)Effectiveness 929 1078 1,100 1,100
Citations Issued (Traffic & City Ordinance)Effectiveness 3,762 4,739 5,000 5,100
1 The FBI's National Incident-Based Reporting System (effective November 1, 2020) defines 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.
2 The FBI’s National Incident-Based Reporting System (effective November 1, 2020) defines Group B curfew offenses, loitering, disorderly conduct,
driving under the influence, liquor offenses, offenses against the family, prostitution, public drunkenness, runaways, vandalism, and vagrancy.
3 Written reports include incident, crash and arrest reports.
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 134
Factors Impacting the 2026 Budget
The nationwide shortage of qualified police officers and civilian personnel.
The increasing number of training mandates required by the State of Illinois.
The deteriorating condition of the Police Department Building and City infrastructure.
Upcoming Initiatives
Fill vacant positions with competent, qualified personnel as quickly as possible.
Implement Axon’s Taser 10 System.
Research and replace the previous automated license plate reader (ALPR) with a system reflecting the values of
Evanston.
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.
Revenue Summary
In FY 2026, the Police Department is projected to generate $1,439,400 in revenue (1.4% decrease from FY 2025).
Police Department Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$250K
$500K
$750K
$1,000K
$1,250K
$1,500K
$1,750K
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 135
Expenditure Summary
In FY 2026, the Police Department has $37,909,695 in budgeted expenditures (4.9% increase from FY 2025).
Police Department Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $28,907,988 $30,285,300 $32,641,559 $34,445,217 5.53%
Services and Supplies $1,763,393 $2,386,934 $1,769,445 $1,774,578 0.29%
Miscellaneous $196,849 $228,407 $158,433 $134,900 -14.85%
Capital Outlay $70,041 $105,909 $120,000 $140,000 16.67%
Interfund Transfers $890,004 $1,085,004 $1,085,000 $1,085,000 0.00%
Insurance and Other
Chargebacks $398,570 $378,504 $378,500 $330,000 -12.81%
Total Expenditures $32,226,845 $34,470,058 $36,152,937 $37,909,695 4.86%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$10M
$20M
$30M
$40M
-
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 136
Line Item Details - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $1,251,369 $1,369,595 $1,459,400 $1,439,400 -1.37%
Police Administration
CANNABIS USE TAX 100.22.2205.51599 $118,281 $124,708 $100,000 $130,000 30.00%
POLICE CTA DETAIL 100.22.2205.52541 $271,805 $252,213 $357,000 $265,000 -25.77%
POLICE EQUIPMENT
REIMBURSEMENT 100.22.2205.52546 $5,015 $10,403 $10,000 $12,500 25.00%
BEV SNACK VENDING
MACHINE 100.22.2205.53200 $387 $499 -$500 -
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 $509,084 $514,211 $535,000 $600,000 12.15%
POLICE TRAINING 100.22.2205.55270 ---$5,000 -
MISCELLANEOUS
REVENUE 100.22.2205.56045 $4,151 $10,470 $10,000 $10,000 0.00%
SALE OF SURPLUS
PROPERTY 100.22.2205.56065 $1,478 --$2,000 -
Total Police
Administration $910,201 $912,505 $1,012,000 $1,025,000 1.28%
Patrol Operations
STATE, COUNTY AND
OTHER GRANTS 100.22.2210.55146 -$169 ---
Total Patrol Operations -$169 ---
Social Services Bureau
STATE, COUNTY AND
OTHER GRANTS 100.22.2225.55146 $1,530 $1,530 ---
Total Social Services
Bureau $1,530 $1,530 ---
School Liaison
REIMBURSEMENTS 100.22.2235.53632 -$34,354 $100,000 $50,000 -50.00%
Total School Liaison -$34,354 $100,000 $50,000 -50.00%
Police Records
POLICE REPORT FEES 100.22.2240.53685 $23,696 $19,943 $25,000 $20,000 -20.00%
Total Police Records $23,696 $19,943 $25,000 $20,000 -20.00%
Office Of Administration
STATE, COUNTY AND
OTHER GRANTS 100.22.2260.55146 $5,917 $6,096 ---
REIMBURSEMENTS-
SERVICES AND
SUPPLIES
100.22.2260.56067 $7,980 ----
Total Office Of
Administration $13,897 $6,096 ---
Neighborhood
Enforcement Team
NARCOTICS
ENFORCEMENT
REVENUE
100.22.2265.52547 $13,852 $22,032 $20,000 $20,000 0.00%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 $80,319 $50,217 $20,000 $20,000 0.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 $10,021 $22,706 -$20,000 -
-
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 137
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
eSHARE REVENUE 100.22.2265.55051 $7,408 $142,571 $120,000 $120,000 0.00%
Total Neighborhood
Enforcement Team $111,601 $237,526 $160,000 $180,000 12.50%
Traffic Bureau
REGULAR FINES 100.22.2270.52510 $130,916 $86,654 $115,000 $115,000 0.00%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 $543 -$7,400 $7,400 0.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 $7,095 $69,034 $40,000 $42,000 5.00%
STATE, COUNTY AND
OTHER GRANTS 100.22.2270.55146 $49,790 $1,785 ---
Total Traffic Bureau $188,345 $157,472 $162,400 $164,400 1.23%
Community Policing
DONATIONS 100.22.2285.56011 $2,100 ----
Total Community
Policing $2,100 ----
Total Revenues $1,251,369 $1,369,595 $1,459,400 $1,439,400 -1.37%
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 138
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $32,226,845 $34,470,058 $36,152,937 $37,909,695 4.86%
Police Administration
REGULAR PAY 100.22.2205.61010 $316,371 $342,688 $352,361 $371,940 5.56%
OVERTIME PAY 100.22.2205.61110 $802 ----
SPECIAL DETAIL OT 100.22.2205.61112 -$231,744 $338,130 $265,000 -21.63%
TERMINATION PAYOUTS 100.22.2205.61415 $280,102 $360,541 $400,000 $400,000 0.00%
ANNUAL SICK LEAVE
PAYOUT 100.22.2205.61420 $189,109 $213,402 $212,380 $218,000 2.65%
ANNUAL HOLIDAY
PAYOUT 100.22.2205.61425 $801,769 ----
COMP / VACATION
PAYOUTS 100.22.2205.61430 $14,988 $1,563,914 $1,144,423 $1,144,000 -0.04%
POLICE EDUCATION
INCENTIVES 100.22.2205.61441 $253,000 $264,000 $318,000 $285,000 -10.38%
HEALTH INSURANCE 100.22.2205.61510 $44,347 $44,892 $45,971 $49,626 7.95%
VISION INSURANCE 100.22.2205.61513 $76 $76 $76 $76 0.00%
LIFE INSURANCE 100.22.2205.61615 $243 $269 $282 $299 6.03%
CELL PHONE
ALLOWANCE 100.22.2205.61626 $504 $504 $504 $504 0.00%
INTEREST EXPENSE 100.22.2205.61655 $29,198 ----
IMRF 100.22.2205.61710 $3,555 $3,048 $3,661 $5,798 58.37%
SOCIAL SECURITY 100.22.2205.61725 $15,832 $16,355 $17,109 $17,944 4.88%
MEDICARE 100.22.2205.61730 $4,600 $4,845 $5,117 $5,401 5.55%
PRINTING 100.22.2205.62210 $4,321 ----
MEDICAL/HOSPITAL
SERVICES 100.22.2205.62270 --$1,000 --
OTHER PROFESSIONAL
SERVICES 100.22.2205.62272 $65,023 ----
RENTAL OF AUTO-
FLEET MAINTENANCE 100.22.2205.62305 $650,004 $845,004 $845,000 $845,000 0.00%
RENTAL OF AUTO
REPLACEMENT 100.22.2205.62309 $240,000 $240,000 $240,000 $240,000 0.00%
MEMBERSHIP DUES 100.22.2205.62360 $124,569 $137,443 $116,388 --
OTHER PROGRAM
COSTS 100.22.2205.62490 $66,556 $143,381 $43,533 --
SERVICE AGREEMENTS/
CONTRACTS 100.22.2205.62509 $638,386 $757,462 $614,112 --
ELECTRICITY 100.22.2205.64005 $3,547 $1,069 ---
NATURAL GAS 100.22.2205.64015 $4,190 $3,117 ---
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.22.2205.65010 --$520 --
OTHER COMMODITIES 100.22.2205.65125 $18,412 ----
TRANSFER TO
INSURANCE - RISK 100.22.2205.66030 $367,500 $378,504 $378,500 $330,000 -12.81%
Total Police
Administration $4,137,003 $5,552,258 $5,077,067 $4,178,588 -17.70%
Patrol Operations
REGULAR PAY 100.22.2210.61010 $11,718,892 $12,673,135 $13,331,128 $15,121,306 13.43%
OVERTIME PAY 100.22.2210.61110 $86,480 $95,429 $100,000 $109,000 9.00%
HIREBACK OT PAY 100.22.2210.61111 $953,175 $1,113,375 $1,035,203 $1,075,000 3.84%
-
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 139
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SPECIAL DETAIL OT 100.22.2210.61112 $197,013 ----
HEALTH INSURANCE 100.22.2210.61510 $1,443,610 $1,565,399 $1,731,341 $1,981,270 14.44%
VISION INSURANCE 100.22.2210.61513 $1,304 $1,381 $1,379 $1,312 -4.86%
LIFE INSURANCE 100.22.2210.61615 $9,015 $10,310 $10,351 $12,184 17.71%
UNIFORM ALLOWANCE 100.22.2210.61635 $86,250 $101,125 $107,750 $130,000 20.65%
MEDICARE 100.22.2210.61730 $194,764 $214,997 $194,864 $221,186 13.51%
CLOTHING 100.22.2210.65020 $128,352 ----
MINOR EQUIPMENT &
TOOLS 100.22.2210.65085 $51,208 ----
OTHER COMMODITIES 100.22.2210.65125 $11,696 ----
FITNESS INCENTIVE 100.22.2210.65141 $68,800 $66,100 $87,500 $87,500 0.00%
WORKERS COMP TTD
PYMTS (NON SWORN)100.22.2210.66049 $28,677 ----
Total Patrol Operations $14,979,236 $15,841,251 $16,599,516 $18,738,758 12.89%
Criminal Investigation
REGULAR PAY 100.22.2215.61010 $1,596,040 $1,223,113 $1,385,672 $1,191,245 -14.03%
OVERTIME PAY 100.22.2215.61110 $7,628 $4,873 $10,000 $10,000 0.00%
HIREBACK OT PAY 100.22.2215.61111 $97,165 $88,956 $105,426 $105,426 0.00%
SPECIAL DETAIL OT 100.22.2215.61112 $12,400 ----
HEALTH INSURANCE 100.22.2215.61510 $178,189 $121,335 $169,687 $94,124 -44.53%
VISION INSURANCE 100.22.2215.61513 $112 $112 $112 $150 34.41%
LIFE INSURANCE 100.22.2215.61615 $1,255 $1,015 $881 $961 9.03%
UNIFORM ALLOWANCE 100.22.2215.61635 $13,500 $12,250 $8,250 $8,250 0.00%
MEDICARE 100.22.2215.61730 $26,030 $21,329 $20,212 $17,396 -13.93%
Total Criminal
Investigation $1,932,318 $1,472,984 $1,700,240 $1,427,552 -16.04%
Juvenile Bureau
REGULAR PAY 100.22.2230.61010 $350,159 $265,985 $411,663 $280,344 -31.90%
OVERTIME PAY 100.22.2230.61110 $864 $1,260 $6,278 $6,278 0.00%
HIREBACK OT PAY 100.22.2230.61111 $8,901 $3,306 $17,038 $17,038 0.00%
SPECIAL DETAIL OT 100.22.2230.61112 $2,588 ----
HEALTH INSURANCE 100.22.2230.61510 $60,832 $47,266 $81,576 $53,346 -34.61%
VISION INSURANCE 100.22.2230.61513 $112 $112 $112 $112 0.36%
LIFE INSURANCE 100.22.2230.61615 $266 $220 $213 $224 4.99%
UNIFORM ALLOWANCE 100.22.2230.61635 $3,750 $2,500 $2,500 $2,500 0.00%
MEDICARE 100.22.2230.61730 $6,029 $3,916 $6,005 $4,102 -31.69%
Total Juvenile Bureau $433,500 $324,564 $525,385 $363,944 -30.73%
School Liaison
REGULAR PAY 100.22.2235.61010 $536,735 $535,110 $538,768 $597,626 10.92%
OVERTIME PAY 100.22.2235.61110 $1,150 $751 $1,000 $1,000 0.00%
HIREBACK OT PAY 100.22.2235.61111 $36,199 $36,640 $10,000 $10,000 0.00%
SPECIAL DETAIL OT 100.22.2235.61112 $20,256 ----
HEALTH INSURANCE 100.22.2235.61510 $87,344 $89,083 $91,936 $119,181 29.64%
VISION INSURANCE 100.22.2235.61513 $223 $223 $223 $112 -49.82%
LIFE INSURANCE 100.22.2235.61615 $416 $440 $430 $336 -21.88%
UNIFORM ALLOWANCE 100.22.2235.61635 $5,000 $5,000 $5,000 $6,250 25.00%
MEDICARE 100.22.2235.61730 $8,589 $8,309 $7,885 $8,759 11.09%
Total School Liaison $695,912 $675,556 $655,242 $743,264 13.43%
Police Records
REGULAR PAY 100.22.2240.61010 $330,578 $258,836 $335,531 $301,450 -10.16%
SEASONAL EMPLOYEES 100.22.2240.61060 $29,960 $34,988 ---
OVERTIME PAY 100.22.2240.61110 $33,011 $10,168 $10,000 $10,000 0.00%
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 140
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HEALTH INSURANCE 100.22.2240.61510 $71,612 $62,407 $76,773 $84,365 9.89%
VISION INSURANCE 100.22.2240.61513 $150 $66 $38 $38 0.21%
LIFE INSURANCE 100.22.2240.61615 $121 $57 $30 $33 8.70%
IMRF 100.22.2240.61710 $12,585 $9,489 $14,931 $15,495 3.78%
SOCIAL SECURITY 100.22.2240.61725 $23,741 $19,368 $20,803 $18,692 -10.15%
MEDICARE 100.22.2240.61730 $5,552 $4,530 $4,865 $4,373 -10.12%
Total Police Records $507,310 $399,908 $462,971 $434,446 -6.16%
Communications
REGULAR PAY 100.22.2245.61010 $1,252,594 $1,237,766 $1,300,285 $1,319,294 1.46%
OVERTIME PAY 100.22.2245.61110 $97,064 $119,011 $60,589 $60,589 0.00%
HIREBACK OT PAY 100.22.2245.61111 $1,446 ----
HEALTH INSURANCE 100.22.2245.61510 $180,846 $177,513 $189,225 $175,620 -7.19%
VISION INSURANCE 100.22.2245.61513 $264 $264 $264 $264 0.18%
LIFE INSURANCE 100.22.2245.61615 $973 $1,020 $1,047 $1,006 -3.88%
UNIFORM ALLOWANCE 100.22.2245.61635 $12,650 $13,200 $13,200 $13,200 0.00%
IMRF 100.22.2245.61710 $46,003 $40,338 $54,879 $67,819 23.58%
SOCIAL SECURITY 100.22.2245.61725 $82,521 $83,585 $81,436 $82,618 1.45%
MEDICARE 100.22.2245.61730 $19,299 $19,548 $19,046 $19,330 1.49%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2245.62509 -$45,000 $45,000 $45,000 0.00%
Total Communications $1,693,660 $1,737,245 $1,764,970 $1,784,740 1.12%
Service Desk
REGULAR PAY 100.22.2250.61010 $1,085,464 $1,037,883 $1,185,421 $1,219,441 2.87%
SEASONAL EMPLOYEES 100.22.2250.61060 $30,336 $33,483 ---
OVERTIME PAY 100.22.2250.61110 $50,888 $86,284 $67,593 $67,593 0.00%
HEALTH INSURANCE 100.22.2250.61510 $173,194 $173,067 $214,194 $214,365 0.08%
VISION INSURANCE 100.22.2250.61513 $418 $380 $373 $149 -60.10%
LIFE INSURANCE 100.22.2250.61615 $829 $838 $892 $861 -3.51%
UNIFORM ALLOWANCE 100.22.2250.61635 $11,000 $11,000 $11,000 $13,200 20.00%
IMRF 100.22.2250.61710 $40,013 $34,909 $48,011 $56,554 17.79%
SOCIAL SECURITY 100.22.2250.61725 $74,342 $74,439 $74,178 $72,401 -2.40%
MEDICARE 100.22.2250.61730 $17,386 $17,409 $17,348 $16,939 -2.36%
FOOD 100.22.2250.65025 $10,331 ----
OTHER COMMODITIES 100.22.2250.65125 $567 ----
WORKERS COMP TTD
PYMTS (NON SWORN)100.22.2250.66049 $2,392 ----
Total Service Desk $1,497,160 $1,469,693 $1,619,011 $1,661,503 2.62%
311 Center
REGULAR PAY 100.22.2251.61010 $517,723 $502,953 $532,449 $559,056 5.00%
OVERTIME PAY 100.22.2251.61110 $20,381 $20,954 $22,875 $22,875 0.00%
HIREBACK OT PAY 100.22.2251.61111 $75 ----
HEALTH INSURANCE 100.22.2251.61510 $135,079 $145,134 $154,713 $152,729 -1.28%
VISION INSURANCE 100.22.2251.61513 $76 $76 $76 $38 -49.89%
LIFE INSURANCE 100.22.2251.61615 $381 $406 $442 $468 5.87%
UNIFORM ALLOWANCE 100.22.2251.61635 $7,700 $7,700 $8,800 $8,800 0.00%
IMRF 100.22.2251.61710 $18,390 $15,529 $23,694 $28,738 21.29%
SOCIAL SECURITY 100.22.2251.61725 $32,828 $32,024 $33,557 $35,210 4.92%
MEDICARE 100.22.2251.61730 $7,677 $7,490 $7,848 $8,237 4.96%
TELECOMMUNICATIONS 100.22.2251.64505 $4,573 $3,837 -$4,000 -
Total 311 Center $744,885 $736,102 $784,455 $820,151 4.55%
Office-Professional
Standards
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 141
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 100.22.2255.61010 $379,213 $411,216 $430,288 $456,018 5.98%
OVERTIME PAY 100.22.2255.61110 $4,919 ----
HIREBACK OT PAY 100.22.2255.61111 $31,648 ----
SPECIAL DETAIL OT 100.22.2255.61112 $2,888 ----
HEALTH INSURANCE 100.22.2255.61510 $68,324 $69,492 $71,511 $77,390 8.22%
VISION INSURANCE 100.22.2255.61513 $72 $72 $72 $73 1.22%
LIFE INSURANCE 100.22.2255.61615 $247 $274 $287 $306 6.65%
UNIFORM ALLOWANCE 100.22.2255.61635 $1,000 $1,000 $1,000 $1,000 0.00%
IMRF 100.22.2255.61710 $2,497 $2,473 $3,597 $4,386 21.94%
SOCIAL SECURITY 100.22.2255.61725 $4,056 $4,686 $5,011 $5,291 5.58%
MEDICARE 100.22.2255.61730 $6,003 $6,910 $6,254 $6,628 5.99%
Total Office-Professional
Standards $500,867 $496,123 $518,020 $551,092 6.38%
Office Of Administration
REGULAR PAY 100.22.2260.61010 $407,193 $458,051 $472,828 $499,132 5.56%
OVERTIME PAY 100.22.2260.61110 $2,541 ----
HIREBACK OT PAY 100.22.2260.61111 $14,728 ----
HEALTH INSURANCE 100.22.2260.61510 $49,688 $50,977 $52,929 $57,535 8.70%
LIFE INSURANCE 100.22.2260.61615 $337 $373 $390 $413 5.90%
CELL PHONE
ALLOWANCE 100.22.2260.61626 $504 $504 $504 $504 0.00%
IMRF 100.22.2260.61710 $8,103 $7,843 $10,999 $14,747 34.08%
SOCIAL SECURITY 100.22.2260.61725 $14,470 $16,277 $16,879 $17,819 5.57%
MEDICARE 100.22.2260.61730 $6,038 $6,859 $6,864 $7,246 5.57%
TRAINING & TRAVEL 100.22.2260.62295 $128,539 $207,175 $220,000 $220,000 0.00%
MEMBERSHIP DUES 100.22.2260.62360 ---$134,921 -
OTHER PROGRAM
COSTS 100.22.2260.62490 ---$20,000 -
SERVICE AGREEMENTS/
CONTRACTS 100.22.2260.62509 ---$712,828 -
CABLE - VIDEO 100.22.2260.64565 $1,384 $1,810 $1,500 $2,000 33.33%
CLOTHING 100.22.2260.65020 -$174,981 $75,450 $90,450 19.88%
FOOD 100.22.2260.65025 -$16,153 $10,550 $14,870 40.95%
MINOR EQUIPMENT &
TOOLS 100.22.2260.65085 $7,209 $120,738 $126,716 $100,000 -21.08%
OFFICE SUPPLIES 100.22.2260.65095 $14,475 $21,955 $22,300 $15,000 -32.74%
OTHER COMMODITIES 100.22.2260.65125 -$62,858 $69,876 $49,876 -28.62%
PUBLIC SAFETY
EQUIPMENT/SUPPLIES 100.22.2260.65616 $19,558 $67,764 $35,833 $35,833 0.00%
FURNITURE & FIXTURES 100.22.2260.65625 ---$20,000 -
Total Office Of
Administration
$674,769 $1,214,318 $1,123,618 $2,013,174 79.17%
Neighborhood
Enforcement Team
REGULAR PAY 100.22.2265.61010 $1,296,666 $1,209,368 $1,257,992 $1,232,149 -2.05%
OVERTIME PAY 100.22.2265.61110 $6,044 $7,658 $7,267 $7,267 0.00%
HIREBACK OT PAY 100.22.2265.61111 $158,721 $146,705 $162,253 $162,253 0.00%
SPECIAL DETAIL OT 100.22.2265.61112 $17,175 ----
HEALTH INSURANCE 100.22.2265.61510 $205,371 $191,218 $208,857 $201,006 -3.76%
VISION INSURANCE 100.22.2265.61513 -$9 -$112 -
LIFE INSURANCE 100.22.2265.61615 $1,011 $997 $954 $992 3.96%
UNIFORM ALLOWANCE 100.22.2265.61635 $9,500 $9,500 $8,250 $8,250 0.00%
MEDICARE 100.22.2265.61730 $22,391 $22,811 $18,361 $17,988 -2.03%
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 142
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
eSHARE EXPENSE 100.22.2265.62861 $70,041 $105,909 $120,000 $120,000 0.00%
NARCOTICS
ENFORCEMENT
EXPENSE
100.22.2265.65122 $16,333 $18,926 $20,000 $20,000 0.00%
NARCOTICS SEIZURE
EXPENSE 100.22.2265.65123 -$7,008 $99,111 $20,000 $20,000 0.00%
Total Neighborhood
Enforcement Team
$1,796,245 $1,812,212 $1,823,933 $1,790,017 -1.86%
Traffic Bureau
REGULAR PAY 100.22.2270.61010 $273,176 $440,200 $676,740 $593,191 -12.35%
OVERTIME PAY 100.22.2270.61110 $2,194 $1,963 $2,000 $2,000 0.00%
HIREBACK OT PAY 100.22.2270.61111 $44,547 ----
SPECIAL DETAIL OT 100.22.2270.61112 $16,475 ----
HEALTH INSURANCE 100.22.2270.61510 $49,688 $74,074 $127,836 $96,308 -24.66%
LIFE INSURANCE 100.22.2270.61615 $209 $361 $373 $486 30.29%
UNIFORM ALLOWANCE 100.22.2270.61635 $2,500 $2,500 $2,500 $3,750 50.00%
MEDICARE 100.22.2270.61730 $4,908 $7,796 $9,849 $8,658 -12.09%
TOWING AND BOOTING
CONTRACTS 100.22.2270.62451 $166,482 $295,766 $120,000 $120,000 0.00%
POLICE DUI EXPENSE 100.22.2270.65120 $15,963 -$7,400 $7,400 0.00%
OTHER COMMODITIES 100.22.2270.65125 $11,872 ----
Total Traffic Bureau $588,015 $822,660 $946,698 $831,793 -12.14%
Community Strategic
Bureau
REGULAR PAY 100.22.2275.61010 $107,823 $110,718 $114,691 $121,094 5.58%
OVERTIME PAY 100.22.2275.61110 $10,952 $13,874 $7,256 $7,256 0.00%
HIREBACK OT PAY 100.22.2275.61111 $583 ----
HEALTH INSURANCE 100.22.2275.61510 $24,555 $25,192 $26,156 $28,433 8.70%
LIFE INSURANCE 100.22.2275.61615 $90 $92 $93 $99 6.18%
IMRF 100.22.2275.61710 $4,057 $3,679 $5,104 $6,225 21.97%
SOCIAL SECURITY 100.22.2275.61725 $6,825 $7,379 $7,111 $7,508 5.59%
MEDICARE 100.22.2275.61730 $1,596 $1,726 $1,663 $1,756 5.59%
Total Community
Strategic Bureau $156,482 $162,660 $162,075 $172,371 6.35%
Animal Control
REGULAR PAY 100.22.2280.61010 $38,845 $72,489 $75,811 $79,296 4.60%
OVERTIME PAY 100.22.2280.61110 -$233 $543 $543 0.00%
HEALTH INSURANCE 100.22.2280.61510 $4,100 $6,180 $6,210 $6,639 6.91%
VISION INSURANCE 100.22.2280.61513 $6 $38 $38 $38 0.21%
LIFE INSURANCE 100.22.2280.61615 ---$1 108.33%
SHOE ALLOWANCE 100.22.2280.61630 -$230 $230 $230 0.00%
IMRF 100.22.2280.61710 $1,420 $2,143 $3,374 $4,076 20.82%
SOCIAL SECURITY 100.22.2280.61725 $2,433 $4,459 $4,715 $4,931 4.59%
MEDICARE 100.22.2280.61730 $569 $1,043 $1,103 $1,154 4.66%
BLDG MAINTENANCE
SERVICES 100.22.2280.62225 $566 $2,587 $1,600 $1,600 0.00%
OTHER PROFESSIONAL
SERVICES 100.22.2280.62272 $99,887 $100,000 $100,000 $100,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2280.62509 $59,508 $88,416 $82,000 --
ELECTRICITY 100.22.2280.64005 $974 ----
NATURAL GAS 100.22.2280.64015 $2,198 ----
Total Animal Control $210,505 $277,818 $275,624 $198,508 -27.98%
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 143
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Community Policing
REGULAR PAY 100.22.2285.61010 $1,017,243 $871,042 $1,238,181 $1,319,647 6.58%
OVERTIME PAY 100.22.2285.61110 $4,212 $3,597 $1,193 $1,193 0.00%
HIREBACK OT PAY 100.22.2285.61111 $83,440 $103,929 $71,705 $71,705 0.00%
SPECIAL DETAIL OT 100.22.2285.61112 $225 ----
HEALTH INSURANCE 100.22.2285.61510 $165,437 $152,395 $238,806 $255,040 6.80%
VISION INSURANCE 100.22.2285.61513 $112 $9 ---
LIFE INSURANCE 100.22.2285.61615 $840 $715 $711 $638 -10.27%
UNIFORM ALLOWANCE 100.22.2285.61635 $7,250 $6,250 $6,000 $12,250 104.17%
MEDICARE 100.22.2285.61730 $17,324 $15,356 $18,041 $19,317 7.07%
OTHER EQMT
MAINTENANCE 100.22.2285.62245 $2,687 ----
Total Community Policing $1,298,771 $1,153,293 $1,574,636 $1,679,790 6.68%
Property Bureau
REGULAR PAY 100.22.2291.61010 $194,372 $155,870 $265,236 $233,545 -11.95%
OVERTIME PAY 100.22.2291.61110 $792 ----
HEALTH INSURANCE 100.22.2291.61510 $34,062 $24,371 $42,012 $37,047 -11.82%
VISION INSURANCE 100.22.2291.61513 -$9 -$150 -
LIFE INSURANCE 100.22.2291.61615 $121 $86 $39 $69 78.57%
SHOE ALLOWANCE 100.22.2291.61630 $180 $230 $230 $690 200.00%
IMRF 100.22.2291.61710 $6,680 $4,936 $11,803 $12,005 1.71%
SOCIAL SECURITY 100.22.2291.61725 $11,655 $10,097 $16,459 $14,523 -11.76%
MEDICARE 100.22.2291.61730 $2,726 $2,361 $3,849 $3,398 -11.72%
OTHER COMMODITIES 100.22.2291.65125 $25,255 ----
Total Property Bureau $275,844 $197,961 $339,628 $301,427 -11.25%
Building Management
REGULAR PAY 100.22.2295.61010 $26 $8,176 $68,687 $72,403 5.41%
HEALTH INSURANCE 100.22.2295.61510 -$3,186 $16,250 $28,433 74.97%
LIFE INSURANCE 100.22.2295.61615 -$2 -$31 -
SHOE ALLOWANCE 100.22.2295.61630 ---$230 -
IMRF 100.22.2295.61710 -$265 $3,057 $3,722 21.77%
SOCIAL SECURITY 100.22.2295.61725 -$488 $4,259 $4,504 5.76%
MEDICARE 100.22.2295.61730 -$114 $996 $1,054 5.83%
BLDG MAINTENANCE
SERVICES 100.22.2295.62225 $93,937 $99,259 $100,000 $100,000 0.00%
JANITORIAL SUPPLIES 100.22.2295.65040 $10,400 $11,962 $6,600 $8,200 24.24%
Total Building
Management $104,364 $123,452 $199,849 $218,577 9.37%
Total Expenditures $32,226,845 $34,470,058 $36,152,937 $37,909,695 4.86%
Table of ContentsPolice Department - General Fund
FY 2026 Adopted Budget | Evanston Page 144
Fire Department
The Fire Department provides fire prevention, fire protection, and emergency medical services to community members
and visitors to Evanston. Our firefighters/paramedics are on call 24 hours per day, staffing our five fire stations and eleven
emergency vehicles. Our Fire Prevention Bureau helps prevent fires 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 fires 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 five (5) beaches.
Accomplishments in 2025
Delivery of a new Truck 22, with a 100’ retractable ladder for ventilation and rescues.
Delivery of Squad 21, providing special teams members with the necessary resources to handle any incident.
Completed the new Policy Manual, providing better organization and ensuring important information is current.
Implementation of new cardiac monitors on all response vehicles.
Transitioned to a new CAD system implemented by 911.
Awarded Small Tools Grant by the Office of the State Fire Marshal, which provided funding for tools for Squad 21.
Performance Measures
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Increase number Community Engagement by 5%
Number of Community Events (hosted by Fire and/or City)Output 13 14 20 20
Number of Special Events/Number of Personnel on Duty (not
City program, Fire presence requested)Output 52/219 55/200 40/125 42/130
Station Tours Output 30 30 25 30
School Visit/Fire Drill Output 34 35 35 35
Special Event Presentation/Program Speaker Output 20 20 15 5
Block Parties Output 148 139 155 160
Activity: Increase our total annual training activities per employee by 5%
Total # of training activities Output 39,500 46,544 48,000 49,000
Average # of training activities per employee Output 340 412 430 430
Activity: Emergency Preparedness - Enhance/Increase outreach to community
CPR classes (estimated participants)Output 307 535 215 400
Everbridge Mass Notification (registered users)Output 38/997 40/985 41,500 42,000
Mass Shelter Facilities Output 7 8 10 15
CERT Members Output x 26 75 85
CERT Training/Deployment Output x 20 21 25
ICS/NQS Training Output x 6 19 20
Emergency Plans Output x 7 21 25
Emergency Preparedness Exercises Output x 15 12 15
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 145
Factors Impacting 2026 Budget
Facilities upgrades for aging Stations and Fire Headquarters.
Replacement of aging Fleet apparatus and equipment.
Update software and technology to meet the needs of the department.
Overtime costs to cover all emergency apparatus with members using Fire Training Hours, sick, Family Medical Leave
Act, injuries, and other allowed absences.
Upcoming Initiatives
Prepare for the new Captain/Shift Chief promotion list.
Implementation of new Fire/EMS incident reporting software.
Replacement of turnout gear. Gear must be replaced every 10 years.
Plan/budget for future vehicle replacements and facility upgrades.
Finalize the new Operational Guidelines Manual.
Revenue Summary
In FY 2026, the Fire Department is projected to generate $5,740,000 in revenue (no change from FY 2025).
Fire Department Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$2M
$4M
$6M
$8M
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 146
Expenditure Summary
In FY 2026, the Fire Department has $23,879,720 in budgeted expenditures (2.5% increase from FY 2025).
Fire Department Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $17,297,062 $18,968,272 $19,487,889 $20,253,645 3.93%
Services and Supplies $1,750,876 $1,781,810 $1,488,475 $1,468,475 -1.34%
Miscellaneous $45,339 $45,387 $389,000 $342,500 -11.95%
Capital Outlay $146,484 $11,383 $33,000 $33,000 0.00%
Interfund Transfers $807,000 $977,100 $977,100 $977,100 0.00%
Insurance and Other
Chargebacks $932,030 $986,673 $919,500 $805,000 -12.45%
Total Expenditures $20,978,789 $22,770,625 $23,294,964 $23,879,720 2.51%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
$25M
$30M
-
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 147
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $5,343,502 $5,609,200 $5,740,000 $5,740,000 0.00%
Fire Mgt & Support
GRANTS AND AID 100.23.2305.55251 $6,090 ----
FIRE MISC REVENUE 100.23.2305.56043 $332,044 $381,233 $400,000 $400,000 0.00%
Total Fire Mgt & Support $338,134 $381,233 $400,000 $400,000 0.00%
Fire Prevention
FIRE PLAN REVIEW 100.23.2310.52135 $890 $25,431 ---
Total Fire Prevention $890 $25,431 ---
Fire Suppression
AMBULANCE SERVICE 100.23.2315.53675 $2,595,001 $2,988,227 $2,800,000 $3,800,000 35.71%
GEMT SERVICE
REVENUE 100.23.2315.53676 $2,399,317 $2,123,210 $2,500,000 $1,500,000 -40.00%
REIMBURSEMENTS-
SERVICES AND
SUPPLIES
100.23.2315.56067 -$18,855 ---
CITIZENS CPR CLASS
FEES 100.23.2315.56157 $10,160 $6,960 $10,000 $10,000 0.00%
Total Fire Suppression $5,004,478 $5,137,252 $5,310,000 $5,310,000 0.00%
Emergency
Preparedness
FEMA 100.23.2320.55265 -$65,284 $30,000 $30,000 0.00%
Total Emergency
Preparedness -$65,284 $30,000 $30,000 0.00%
Total Revenues $5,343,502 $5,609,200 $5,740,000 $5,740,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $20,978,789 $22,770,625 $23,294,964 $23,879,720 2.51%
Fire Mgt & Support
REGULAR PAY 100.23.2305.61010 $471,730 $533,752 $540,088 $570,201 5.58%
PERMANENT PART-
TIME 100.23.2305.61050 $44,074 $51,196 $60,195 $63,538 5.55%
OVERTIME PAY 100.23.2305.61110 $4,452 $2,834 $500 $500 0.00%
COMP / VACATION
PAYOUTS 100.23.2305.61430 $13,467 ----
HEALTH INSURANCE 100.23.2305.61510 $44,979 $39,805 $35,668 $58,841 64.97%
VISION INSURANCE 100.23.2305.61513 -$28 -$112 -
LIFE INSURANCE 100.23.2305.61615 $382 $431 $452 $479 5.97%
CELL PHONE
ALLOWANCE 100.23.2305.61626 $600 ----
IMRF 100.23.2305.61710 $5,008 $4,870 $7,499 $9,144 21.94%
SOCIAL SECURITY 100.23.2305.61725 $8,957 $10,169 $10,448 $11,030 5.57%
MEDICARE 100.23.2305.61730 $7,616 $8,359 $8,705 $9,192 5.59%
PRINTING 100.23.2305.62210 $8,622 $1,808 $4,000 $4,000 0.00%
-
-
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 148
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OFFICE EQUIPMENT
MAINT 100.23.2305.62235 -$27 ---
MEDICAL/HOSPITAL
SERVICES 100.23.2305.62270 $39,583 $11,760 $50,000 $65,000 30.00%
TRAINING & TRAVEL 100.23.2305.62295 $13,641 $3,595 $3,500 $3,500 0.00%
POSTAGE 100.23.2305.62315 $750 -$500 $500 0.00%
DATA PROCESSING
SERVICES 100.23.2305.62335 $377 $377 ---
LAUNDRY/OTHER
CLEANING 100.23.2305.62355 -$130 $500 $500 0.00%
MEMBERSHIP DUES 100.23.2305.62360 $7,023 $1,394 $1,500 $3,000 100.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.23.2305.62509 -$78,137 $45,000 $30,000 -33.33%
MISCELLANEOUS 100.23.2305.62770 $83 ----
ELECTRICITY 100.23.2305.64005 $758 ----
NATURAL GAS 100.23.2305.64015 $13,790 $17,815 ---
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2305.65010 $6,564 $285 $900 $900 0.00%
CLOTHING 100.23.2305.65020 $11,882 $24 ---
FOOD 100.23.2305.65025 $2,057 $2,991 $1,500 $1,500 0.00%
JANITORIAL SUPPLIES 100.23.2305.65040 $902 $119 ---
BLDG MAINTENANCE
MATERIAL 100.23.2305.65050 -$215 $1,000 $1,000 0.00%
OFFICE/OTHER EQT
MTN MATL 100.23.2305.65070 $309 ----
MEDICAL & LAB
SUPPLIES 100.23.2305.65075 -$1,195 ---
MINOR EQUIPMENT &
TOOLS 100.23.2305.65085 $273 ----
SAFETY EQUIPMENT 100.23.2305.65090 $241 ----
OFFICE SUPPLIES 100.23.2305.65095 $11,227 $6,583 $11,500 $10,000 -13.04%
OTHER COMMODITIES 100.23.2305.65125 $2,623 $7,089 $15,000 $12,000 -20.00%
FURNITURE &
FIXTURES 100.23.2305.65625 $6,221 $41 $3,000 $3,000 0.00%
Total Fire Mgt & Support $728,190 $785,030 $801,455 $857,937 7.05%
Fire Prevention
REGULAR PAY 100.23.2310.61010 $368,458 $340,168 $439,842 $447,320 1.70%
OVERTIME PAY 100.23.2310.61110 $28,756 $27,857 $19,000 $19,000 0.00%
HIREBACK OT PAY 100.23.2310.61111 $1,563 ----
TERMINATION
PAYOUTS 100.23.2310.61415 $8,845 $19,090 $10,000 $10,000 0.00%
ANNUAL SICK LEAVE
PAYOUT 100.23.2310.61420 $9,078 $58,422 $10,000 $10,000 0.00%
COMP / VACATION
PAYOUTS 100.23.2310.61430 $1,082 ----
HEALTH INSURANCE 100.23.2310.61510 $42,507 $35,443 $51,919 $67,206 29.44%
LIFE INSURANCE 100.23.2310.61615 $131 $121 $120 $173 44.17%
IMRF 100.23.2310.61710 $2,060 $410 $5,115 $5,678 11.01%
SOCIAL SECURITY 100.23.2310.61725 $1,910 $754 $7,126 $6,848 -3.90%
MEDICARE 100.23.2310.61730 $6,140 $5,553 $6,385 $6,495 1.72%
TRAINING & TRAVEL 100.23.2310.62295 $125 $790 $1,000 $1,000 0.00%
MEMBERSHIP DUES 100.23.2310.62360 $192 $924 -$3,000 -
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FY 2026 Adopted Budget | Evanston Page 149
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2310.65010 $892 -$500 $500 0.00%
OFFICE SUPPLIES 100.23.2310.65095 $853 $586 $1,500 $1,500 0.00%
OTHER COMMODITIES 100.23.2310.65125 $694 ----
FITNESS INCENTIVE 100.23.2310.65141 $1,042 $458 $1,000 $1,500 50.00%
Total Fire Prevention $474,327 $490,577 $553,507 $580,220 4.83%
Fire Suppression
REGULAR PAY 100.23.2315.61010 $12,764,596 $13,777,259 $14,268,064 $14,867,320 4.20%
PERMANENT PART-
TIME 100.23.2315.61050 $10,931 $3,584 ---
SEASONAL
EMPLOYEES 100.23.2315.61060 --$5,000 $5,000 0.00%
JOB TRAINING
PROGRAM 100.23.2315.61072 $7,358 ----
OVERTIME PAY 100.23.2315.61110 $250,420 $250,898 $90,000 $125,000 38.89%
HIREBACK OT PAY 100.23.2315.61111 $688,765 $1,005,288 $695,000 $885,000 27.34%
TRAINING OT 100.23.2315.61113 $62,872 $64,879 $500,000 $240,000 -52.00%
TERMINATION
PAYOUTS 100.23.2315.61415 $23,262 $22,993 $40,000 $30,000 -25.00%
ANNUAL SICK LEAVE
PAYOUT 100.23.2315.61420 $174,795 $259,143 $240,000 $200,000 -16.67%
COMP / VACATION
PAYOUTS 100.23.2315.61430 $16,385 $76,278 ---
HEALTH INSURANCE 100.23.2315.61510 $1,937,651 $2,065,259 $2,159,666 $2,315,083 7.20%
VISION INSURANCE 100.23.2315.61513 $968 $1,067 $1,082 $1,048 -3.14%
LIFE INSURANCE 100.23.2315.61615 $4,014 $4,428 $4,471 $4,680 4.67%
CELL PHONE
ALLOWANCE 100.23.2315.61626 $900 $375 ---
SOCIAL SECURITY 100.23.2315.61725 $1,356 $222 $259 --
MEDICARE 100.23.2315.61730 $189,929 $210,104 $207,585 $215,118 3.63%
PRINTING 100.23.2315.62210 $4,846 $1,619 ---
OFFICE EQUIPMENT
MAINT 100.23.2315.62235 $300 ----
TRAINING & TRAVEL 100.23.2315.62295 $81,689 $107,829 $125,000 $125,000 0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 100.23.2315.62305 $567,000 $737,100 $737,100 $737,100 0.00%
RENTAL OF AUTO
REPLACEMENT 100.23.2315.62309 $240,000 $240,000 $240,000 $240,000 0.00%
POSTAGE 100.23.2315.62315 $301 $1,783 ---
MEMBERSHIP DUES 100.23.2315.62360 $967 $7,562 $6,500 $8,000 23.08%
SERVICE
AGREEMENTS/
CONTRACTS
100.23.2315.62509 $98,851 $164,406 $80,000 $120,000 50.00%
MEDICAL EQ MAINT
AGREEMENTS 100.23.2315.62521 --$298,000 $298,000 0.00%
OTHER CHARGES 100.23.2315.62605 $348 $317 ---
CREDIT CARD FEES 100.23.2315.62705 $259 $269 $100 $100 0.00%
MISCELLANEOUS 100.23.2315.62770 $2,664 $807 ---
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2315.65010 $6,389 $5,645 $5,000 $5,000 0.00%
CHEMICALS/ SALT 100.23.2315.65015 $6,874 $8,208 $10,000 $10,000 0.00%
CLOTHING 100.23.2315.65020 $68,491 $70,466 $66,500 $66,500 0.00%
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 150
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FOOD 100.23.2315.65025 $2,475 $1,844 ---
JANITORIAL SUPPLIES 100.23.2315.65040 $12,878 $13,547 $12,000 $12,000 0.00%
MEDICAL & LAB
SUPPLIES 100.23.2315.65075 $70,718 $27,909 $40,000 $40,000 0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2315.65085 $48,159 $45,560 $92,000 $92,000 0.00%
SAFETY EQUIPMENT 100.23.2315.65090 $603,451 $390,025 $180,000 $120,000 -33.33%
OFFICE SUPPLIES 100.23.2315.65095 $4,716 $7,087 $7,000 $5,500 -21.43%
OTHER COMMODITIES 100.23.2315.65125 $27,498 $57,867 $30,000 $30,000 0.00%
FITNESS INCENTIVE 100.23.2315.65141 $41,202 $43,805 $90,000 $43,000 -52.22%
OTHER
IMPROVEMENTS 100.23.2315.65515 $115,090 ----
IT COMPUTER
HARDWARE 100.23.2315.65555 $915 ----
FURNITURE &
FIXTURES 100.23.2315.65625 $25,172 $11,343 $30,000 $30,000 0.00%
TRANSFER TO
INSURANCE - RISK 100.23.2315.66030 $892,500 $919,500 $919,500 $805,000 -12.45%
WORKERS COMP TTD
PYMTS (NON SWORN)100.23.2315.66049 $25,147 $67,186 ---
Total Fire Suppression $19,083,104 $20,673,455 $21,179,827 $21,675,449 2.34%
Emergency
Preparedness
PRINTING 100.23.2320.62210 $979 -$2,500 $2,500 0.00%
TRAINING & TRAVEL 100.23.2320.62295 --$500 $500 0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2320.65085 -$409 $2,000 $2,000 0.00%
SAFETY EQUIPMENT 100.23.2320.65090 -$67 $1,500 $1,500 0.00%
OFFICE SUPPLIES 100.23.2320.65095 $1,740 $2,944 $1,100 $1,100 0.00%
OTHER COMMODITIES 100.23.2320.65125 $4,548 $1,285 ---
Total Emergency
Preparedness $7,267 $4,705 $7,600 $7,600 0.00%
Beaches
REGULAR PAY 100.23.2325.61010 $2,284 $2,552 ---
SEASONAL
EMPLOYEES 100.23.2325.61060 $537,395 $669,885 $623,875 $623,875 0.00%
OVERTIME PAY 100.23.2325.61110 $44,004 $31,046 $25,000 $25,000 0.00%
SOCIAL SECURITY 100.23.2325.61725 $36,291 $43,470 $35,000 $40,230 14.94%
MEDICARE 100.23.2325.61730 $8,488 $10,166 $8,700 $9,409 8.15%
TRAINING & TRAVEL 100.23.2325.62295 $370 $6,044 $3,000 $3,000 0.00%
CLOTHING 100.23.2325.65020 $32,545 $33,484 $42,000 $42,000 0.00%
JANITORIAL SUPPLIES 100.23.2325.65040 -$7 $500 $500 0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2325.65085 -$1,594 ---
SAFETY EQUIPMENT 100.23.2325.65090 $9,167 $14,051 $12,500 $12,500 0.00%
OFFICE SUPPLIES 100.23.2325.65095 $975 $4,571 $2,000 $2,000 0.00%
WORKERS COMP TTD
PYMTS (NON SWORN)100.23.2325.66049 $14,383 -$13 ---
Total Beaches $685,902 $816,858 $752,575 $758,514 0.79%
Total Expenditures $20,978,789 $22,770,625 $23,294,964 $23,879,720 2.51%
Table of ContentsFire Department - General Fund
FY 2026 Adopted Budget | Evanston Page 151
Health & Human Services
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
influenced by more than just individual choices. One’s physical and psychosocial environment, culture, and government
all play a role in influencing and determining overall health. It is the Department’s goal for the people of Evanston to
experience significant 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 2025
Continuing with disease prevention and education especially with novel and emerging diseases such as multidrug
resistant organisms (MDRO)in vulnerable populations.
Kick-off of a community-wide mental health first series that educates participants about mental health and how to
provide care and support for people experiencing mental health challenges. Nearly 10 classes have been offered.
The new application of qPCR beach water testing to monitor the safety of beach water. This advanced science
expedites beach water results thereby allowing for quicker public health decisions for all Evanston beachgoers.
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 certified, 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Disease Surveillance Responses
Estimate # of phone calls, visits and consults to/from long term
care facilities (LTCF) and congregate settings Output, Equity 1,171 1,142 1,032 966
# of Diseases reported (non COVID-19)Effectiveness, Output, Input 960 1,163 1,062 1,054
# of communicable disease outbreaks reported Effectiveness, Equity 39 26 20 20
# of individuals who received education on STI prevention Output, Equity 163 453 400 400
Activity: Inspections and programs
# of food establishment licenses issued Output 425 416 420 425
# of food inspections performed Output, Effectiveness 1,140 1,066 1,100 1,200
# of foodborne illness investigations performed.Output, Effectiveness 36 21 20 20
Temporary food inspections performed Output, Effectiveness 237 112 120 120
Food establishment plans reviewed Output, Effectiveness 14 37 35 35
Rat and rodent complaints investigated Output, Effectiveness 1,120 925 750 750
Other inspections (Body art, tanning, coops, insects, birds,
noise, collection box, leaf blower, health/misc. etc.)Output, Effectiveness 1,158 665 600 600
Licenses issued minus food establishments Output, input, Effectiveness 626 614 625 625
Beach water samples collected and analyzed Output, Effectiveness 883 665 680 680
Home Lead poisoning assessments and mitigations Output, Effectiveness 12 15 27 30
Activity: Maintain and Acquire Grants
# of grants received and maintained Output, Equity 20 20 20 19
Table of ContentsHealth & Human Services - General Fund
FY 2026 Adopted Budget | Evanston Page 152
Factors Impacting 2026 Budget
No allocation of funds for emerging disease or public health crisis responses.
Upcoming Initiatives
Develop the next Evanston Project for Local Needs Assessment of Plans (EPLAN) that will identify at least three
Evanston health priorities and determine the most effective health interventions.
Continue to prioritize the response to MDRO’s and other disease outbreaks in the community including schools,
facilities housing high-risk populations such as in our long-term care facilities and congregate settings. The response
will also include vaccination efforts coordinated by the Department.
Acquisition of additional grants to support operations and activities of the Department.
Develop and establish a comprehensive financial assistance program aimed at supporting the unique needs and
improving the well-being of 100+ Evanston older residents
Establishing a community health hub which would serve as a safe and trustworthy community space by increasing
hyperlocal access to health resources for community members who most need them such as basic health screening,
testing, vaccinations and health education.
Switch to all digital recordkeeping for the Childhood Lead Poisoning Prevention program
Revenue Summary
In FY 2026, the Health and Human Services Department is projected to generate $1,383,334 in revenue (15.3% decrease
from FY 2025).
Heath & Human Services Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsHealth & Human Services - General Fund
FY 2026 Adopted Budget | Evanston Page 153
Expenditure Summary
In FY 2026, the Health and Human Services Department has $1,826,349 in budgeted expenditures (7.3% decrease from FY
2025).
Health & Human Services Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $1,320,614 $1,546,884 $1,599,996 $1,582,448 -1.10%
Services and Supplies $274,031 $159,637 $221,500 $102,100 -53.91%
Miscellaneous $120,162 $252,701 $147,915 $141,801 -4.13%
Total Expenditures $1,714,807 $1,959,222 $1,969,411 $1,826,349 -7.26%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
-
Table of ContentsHealth & Human Services - General Fund
FY 2026 Adopted Budget | Evanston Page 154
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $1,222,842 $1,154,887 $1,633,334 $1,383,334 -15.31%
Health Services Admin
DONATIONS 100.24.2407.56011 -$5,000 ---
MISCELLANEOUS
REVENUE 100.24.2407.56045 $265 $438 ---
Total Health Services
Admin $265 $5,438 ---
Covid Contact Tracing
STATE, COUNTY AND
OTHER GRANTS 100.24.2420.55146 $198,585 ----
Total Covid Contact
Tracing $198,585 ----
Public Health Division
BAG TAX 100.24.2435.51593 $78,617 $89,054 $200,000 $100,000 -50.00%
BED & BREAKFAST
LICENSE 100.24.2435.52016 --$150 $150 0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 $1,700 $1,750 $2,500 $2,500 0.00%
OTHER LICENSES 100.24.2435.52050 -$20,265 $20,000 $20,000 0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 $116,040 $90,780 $180,000 $180,000 0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 $7,575 $5,289 $15,000 $15,000 0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 --$1,450 $1,450 0.00%
HEN COOP LICENSE 100.24.2435.52063 --$800 $800 0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 --$1,200 $1,200 0.00%
PLAN REVIEW 100.24.2435.52085 --$5,000 $5,000 0.00%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 --$3,000 $3,000 0.00%
SANITATION CLASSES 100.24.2435.53050 $500 ----
HEALTH FOOD
ESTABLISHMENT
LICENSE FEE
100.24.2435.53105 $209,040 $216,420 $230,000 $230,000 0.00%
TEMPORARY FOOD
LICENSE 100.24.2435.53185 $2,997 $5,901 $11,000 $11,000 0.00%
FOOD DELIVERY
VEHICLE 100.24.2435.53190 $2,800 $4,150 $6,500 $6,500 0.00%
BEV SNACK VENDING
MACHINE 100.24.2435.53200 $130 $15,925 $31,000 $31,000 0.00%
FOOD VENDING
MACHINE 100.24.2435.53205 $24,635 $1,625 ---
TOBACCO LICENSE 100.24.2435.53210 $14,000 $18,222 $17,000 $17,000 0.00%
BEEKEEPER LICENSE
FEE 100.24.2435.53211 $300 $350 $300 $300 0.00%
FUNERAL DIRECTOR
LICENSE 100.24.2435.53230 --$6,000 $6,000 0.00%
-
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FY 2026 Adopted Budget | Evanston Page 155
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BACKGR CHKS
DAYCARE PROV 100.24.2435.53725 --$400 $400 0.00%
COMPREHENSIVE
HEALTH PROTECTION
GRANT REV
100.24.2435.55025 $28,767 $161,074 $166,875 $166,875 0.00%
IL TOBACCO FREE
COMMUNITY 100.24.2435.55085 $20,761 $27,954 $27,954 $27,954 0.00%
IL HIV SURVEILLANCE
GRANT 100.24.2435.55086 $13,472 $20,879 $34,150 $34,150 0.00%
DIS GRANT 100.24.2435.55121 -$114,528 $100,000 $100,000 0.00%
STRENGTHENING
PUBLIC HEALTH
GRANT
100.24.2435.55122 --$115,000 $115,000 0.00%
RESPIRATORY
OUTBREAK GRANT 100.24.2435.55123 --$125,000 $125,000 0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2435.55146 $135,346 ----
CRI GRANT-REVENUE
HHS 100.24.2435.55173 $67,187 $56,553 $64,841 $64,841 0.00%
PHEP GRANT-
REVENUE HHS 100.24.2435.55174 $80,164 $61,765 $62,944 $62,944 0.00%
LEAD PAINT HAZARD
GRANT (TORRENS)100.24.2435.55231 --$150,000 --
GRANTS AND AID 100.24.2435.55251 -$10,000 $7,000 $7,000 0.00%
BEACH GRANT -
REVENUE HHS 100.24.2435.55254 $23,098 -$23,000 $23,000 0.00%
RETHINK YOUR DRINK
- HHS REVENUE 100.24.2435.55258 --$5,000 $5,000 0.00%
COOK COUNTY WNV
GRANT 100.24.2435.55259 --$14,270 $14,270 0.00%
COVID-19 MASS
VACCINATION GRANT 100.24.2435.55478 $138,149 $124,351 ---
WE'RE OUT WALKING 100.24.2435.56002 --$6,000 $6,000 0.00%
Total Public Health
Division $965,278 $1,046,835 $1,633,334 $1,383,334 -15.31%
Vital Records
BIRTH AND DEATH
RECORDS 100.24.2440.53010 $4,815 ----
Total Vital Records $4,815 ----
Community Health
GRANTS AND AID 100.24.2455.55251 $53,899 $102,614 ---
Total Community Health $53,899 $102,614 ---
Total Revenues $1,222,842 $1,154,887 $1,633,334 $1,383,334 -15.31%
Table of ContentsHealth & Human Services - General Fund
FY 2026 Adopted Budget | Evanston Page 156
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $1,714,807 $1,959,222 $1,969,411 $1,826,349 -7.26%
Youth Engagement
Division
OTHER PROGRAM
COSTS 100.24.3215.62490 $1,820 ----
Total Youth Engagement
Division $1,820 ----
Health Services Admin
REGULAR PAY 100.24.2407.61010 $95,415 $152,465 $157,469 $166,249 5.58%
OVERTIME PAY 100.24.2407.61110 $1,514 $1,524 $800 $800 0.00%
HEALTH INSURANCE 100.24.2407.61510 $10,462 $20,521 $21,051 $22,412 6.47%
VISION INSURANCE 100.24.2407.61513 $47 $47 $47 $47 0.43%
LIFE INSURANCE 100.24.2407.61615 $61 $106 $110 $117 6.44%
AUTO ALLOWANCE 100.24.2407.61625 $934 $934 $934 $934 0.03%
CELL PHONE
ALLOWANCE 100.24.2407.61626 $225 $225 $225 $225 0.00%
IMRF 100.24.2407.61710 $3,389 $4,536 $6,271 $8,547 36.29%
SOCIAL SECURITY 100.24.2407.61725 $5,741 $9,054 $9,339 $9,832 5.28%
MEDICARE 100.24.2407.61730 $1,378 $2,195 $2,300 $2,429 5.60%
PRINTING 100.24.2407.62210 -$307 $200 $200 0.00%
TRAINING & TRAVEL 100.24.2407.62295 $2,362 $2,910 $3,000 $3,000 0.00%
MEMBERSHIP DUES 100.24.2407.62360 $3,170 $1,810 $2,900 $2,900 0.00%
OTHER PROGRAM
COSTS 100.24.2407.62490 $1,570 $11,563 ---
FOOD 100.24.2407.65025 $538 $1,446 $600 $600 0.00%
OFFICE SUPPLIES 100.24.2407.65095 $346 $171 $500 $500 0.00%
OTHER COMMODITIES 100.24.2407.65125 -$85 $200 $200 0.00%
Total Health Services
Admin $127,151 $209,900 $205,945 $218,992 6.34%
Covid Contact Tracing
SEASONAL
EMPLOYEES 100.24.2420.61060 $146,860 ----
OVERTIME PAY 100.24.2420.61110 $231 ----
HEALTH INSURANCE 100.24.2420.61510 $381 ----
IMRF 100.24.2420.61710 $3,196 ----
SOCIAL SECURITY 100.24.2420.61725 $9,114 ----
MEDICARE 100.24.2420.61730 $2,131 ----
OTHER PROGRAM
COSTS 100.24.2420.62490 $10,200 ----
Total Covid Contact
Tracing $172,113 ----
Public Health Division
REGULAR PAY 100.24.2435.61010 $878,695 $989,827 $988,590 $1,026,422 3.83%
PERMANENT PART-
TIME 100.24.2435.61050 $26,875 $34,542 $82,842 $37,527 -54.70%
SEASONAL
EMPLOYEES 100.24.2435.61060 $75,616 $120,242 $32,000 $32,000 0.00%
OVERTIME PAY 100.24.2435.61110 $12,239 $12,827 $10,000 $10,000 0.00%
-
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FY 2026 Adopted Budget | Evanston Page 157
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION
PAYOUTS 100.24.2435.61415 -$8,871 ---
ANNUAL SICK LEAVE
PAYOUT 100.24.2435.61420 $1,088 ----
COMP / VACATION
PAYOUTS 100.24.2435.61430 $4,024 ----
HEALTH INSURANCE 100.24.2435.61510 $152,650 $187,371 $189,135 $156,142 -17.44%
VISION INSURANCE 100.24.2435.61513 $186 $186 $186 $225 21.05%
LIFE INSURANCE 100.24.2435.61615 $399 $456 $454 $386 -14.90%
AUTO ALLOWANCE 100.24.2435.61625 $338 $225 $225 --
CELL PHONE
ALLOWANCE 100.24.2435.61626 $2,805 $2,736 $2,610 $2,160 -17.24%
SHOE ALLOWANCE 100.24.2435.61630 $720 $920 $920 $1,610 75.00%
IMRF 100.24.2435.61710 $33,184 $33,090 $44,237 $54,693 23.63%
SOCIAL SECURITY 100.24.2435.61725 $59,320 $68,261 $66,662 $66,203 -0.69%
MEDICARE 100.24.2435.61730 $13,873 $15,964 $15,590 $15,488 -0.66%
PRINTING 100.24.2435.62210 $883 $1,004 $500 $500 0.00%
TRAINING & TRAVEL 100.24.2435.62295 $4,570 $8,496 $3,700 $3,700 0.00%
COURT
COST/LITIGATION 100.24.2435.62345 --$500 --
MEMBERSHIP DUES 100.24.2435.62360 $1,091 $2,188 $1,200 --
WE'RE OUT WALKING
EXPENSE 100.24.2435.62371 $10,596 -$6,000 $6,000 0.00%
ASPIRE GRANT-
EXPENSE 100.24.2435.62467 $32,598 $14,986 ---
IL TOBACCO FREE
COMM EXP 100.24.2435.62468 -$126 $204 --
VECTOR
SURVEILLANCE EXP 100.24.2435.62471 $900 $4,151 ---
BEACH WATER
TESTING EXP 100.24.2435.62472 $5,618 $88,060 $115,000 $115,000 0.00%
COMPREHENSIVE
HEALTH PROTECTION
GRANT EXP
100.24.2435.62474 $6,946 $60,843 $12,696 $12,696 0.00%
CRI GRANT -EXPENSE
(HHS)100.24.2435.62476 $5,670 $6,205 $8,505 $8,505 0.00%
PHEP GRANT-EXPENSE 100.24.2435.62477 $8,688 $2,877 $600 $600 0.00%
OTHER PROGRAM
COSTS 100.24.2435.62490 $23,737 $58,246 $5,000 $5,000 0.00%
PROPERTY CLEAN UP
EXPENSE 100.24.2435.62493 $2,145 -$5,500 --
RODENT CONTROL
CONTRACT 100.24.2435.62606 $18,719 $14,535 $15,000 $50,000 233.33%
IL HIV SURVEILLANCE 100.24.2435.62646 $5,058 $3,645 $410 --
CLOTHING 100.24.2435.65020 $1,498 $631 $800 --
FOOD 100.24.2435.65025 $174 $217 $500 $500 0.00%
MEDICAL & LAB
SUPPLIES 100.24.2435.65075 $944 $1,985 $800 --
MINOR EQUIPMENT &
TOOLS 100.24.2435.65085 $540 $245 $600 --
OFFICE SUPPLIES 100.24.2435.65095 $1,298 $494 $2,500 $2,000 -20.00%
LEADPAINT HAZARD
GRANT (TORRENS) EXP 100.24.2435.65127 --$150,000 --
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FY 2026 Adopted Budget | Evanston Page 158
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FITNESS INCENTIVE 100.24.2435.65141 $2,000 $2,000 ---
IT COMPUTER
HARDWARE 100.24.2435.65555 -$2,868 ---
OFFICE MACH. &
EQUIP.100.24.2435.65620 $1,723 ----
Total Public Health
Division $1,397,407 $1,749,321 $1,763,466 $1,607,357 -8.85%
Vital Records
OFFICE SUPPLIES 100.24.2440.65095 $120 ----
Total Vital Records $120 ----
Human Services
TRAINING & TRAVEL 100.24.2445.62295 $707 ----
MEMBERSHIP DUES 100.24.2445.62360 $45 ----
OTHER PROGRAM
COSTS 100.24.2445.62490 $9,408 ----
Total Human Services $10,159 ----
Community Health
WOMEN OUT
WALKING EXPENSE 100.24.2455.62371 $2,232 ----
OTHER PROGRAM
COSTS 100.24.2455.62490 $3,804 ----
Total Community Health $6,036 ----
Total Expenditures $1,714,807 $1,959,222 $1,969,411 $1,826,349 -7.26%
Table of ContentsHealth & Human Services - General Fund
FY 2026 Adopted Budget | Evanston Page 159
Public Works Agency
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 five Divisions. The Greenways Division maintains the landscapes at all City-owned
facilities, parks, and athletic fields. 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), manages waste
hauler contracts, performs maintenance in smaller business districts, and performs street sweeping throughout the City.
The Traffic Division performs maintenance on all City traffic signs, traffic 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,
fire 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.
Accomplishments in 2025
The Main Street Corridor Improvements, from Maple to Hinman, was completed, resulting in vital safety
enhancements for pedestrians, cyclists, and motorists. This project was funded through a combination of federal
and state grants as well as the West Evanston TIF.
Construction on Green Bay Rd from Mccormick Blvd to Isabella St began, a project in which was provided an STP
grant in the amount of $4.8 Million.
Both Independence and Larimer Parks, which have not undergone renovations in nearly 30 years, were fully
renovated. The Independence Park project, located in the Central Street Business District, is partially funded by a
$500,000 ARPA grant and is a key component of the Evanston Thrives program.
The 2025 Street Resurfacing Project, funded by the Motor Fuel Tax, has been completed.
The reconstruction and water main replacement of Leon Place has been completed.
Completed a comprehensive roadway rating analysis leading to the development of a 5-year street resurfacing plan.
A significant renovation of the Ecology Center was completed, modernizing it to serve the next generation of
Evanstonians. It is now the third City building improved to remove natural gas connections so that it can operate
with no onsite greenhouse gas emissions.
Began implementing recommendations of the Stormwater Master Plan and developing long-term mitigation goals.
Projected to replace approximately 450 light fixtures in street light poles with new LED fixtures.
Approximately 1,600 curb miles were swept by Recycling and Environmental Maintenance workers in 2025.
Projected to replace a total of 600 trees throughout Evanston by the end of 2025.
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 160
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, sidewalks, traffic 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Maintain City streets and alleys in drivable condition
Miles of streets resurfaced– primary routes Output 0.6 0.6 0.8 0
Miles of streets resurfaced– residential streets Output 1 1.9 2.5 4.2
Total number of unimproved alleys cut out and refreshed with new
material Output 7 10 11 16
Square yards of streets asphalt patched by contractor Output 31,361 31,404 32,910 31,000
Number of Unimproved alleys paved Output 5 4 3 3
Activity: Manage urban forest
Parkway trees trimmed by City crews Output 2,813 713 650 1,200
Total number of parkway elm removed due to DED Output 15 29 40 25
Percentage of parkway elms actually removed Effectiveness 2.36%1.84%2.59%1.66%
Total number of other trees removed Output 166 101 116 150
Total number of new park and parkway trees planted Output 410 500 550 575
Elm trees covered under private insurance program Output 248 181 197 190
Percentage of trees that are removed by the City and replaced within
one year Efficiency 15%75%80%80%
Total number of Public trees inventoried Output 5955 5,707 5,600 26,400
Activity: Manage snow operations to incorporate sustainability goals
Tons of salt used/season Output 2,127 3,731 2,888 6,000
Activity: Manage green spaces/parks at appropriate level of services
Mowing rotation in days Input 4.5 4.5 4.5 4.5
Factors Impacting the 2026 Budget
For decades, the City has issued $10-$12M in general obligation bonds to help fund capital improvement projects,
especially those that improve City parks and facilities. However, the buying power of this amount has eroded to the
point where the City would need to issue at least $20M of bonds in today's dollars. Increasing to this level of debt
could have impacts on the General Fund.
Funding for parks infrastructure improvement at the current levels are inadequate to keep up with the replacement
of failed amenities, and this funding comes almost entirely from general obligation bonds..The amount of funding
available to keep existing park amenities in good condition is not aligned with the number of existing park amenities
needing improvement.
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 161
Upcoming Initiatives
Lincoln Street Bridge Replacement, Chicago Avenue Streetscape and Church Street Bicycle and Pedestrian
Improvements will all move into the design phase.
Completion of the first stage of the Beck Park Expansion, which is expected to be completed by the end of 2026.
The Electrical Reliability Project at the water plant (funded by IEPA state revolving loans) will continue construction.
Continue Implementation of the Sidewalk Improvement and Sidewalk Gap Infill Programs.
Cartwright Park, Fitzsimons Park, Philbrick Park and Chandler Tot Lot, none of which have seen capital investment in
almost 30 years, are expected to be fully renovated.
Continue the incorporation of CARP goals into City infrastructure projects.
Continue to implement recommendations from the ADA Transition Plan on City projects.
Continue planting of 600 trees for the next fiscal year.
Dutch elm disease inoculations for approximately 1545 elm trees that are under a three-year cycle treatment.
Begin a 10-year cycle of street sign replacements, targeting approximately 3000 signs for the next fiscal year.
Expect to replace approximately 500 light fixtures on street light poles with new LED fixtures in conformance with
the Street Light Master Plan.
Expect to replace approximately 30 Talmadge light poles and fixtures.
Ongoing construction of the new raw water intake for the intake plant is expected to conclude in 2026. The project is
essential for improving the reliability of the water plant, which supplies drinking water to over 500,000 people.
Revenue Summary
In FY 2026, the Public Works Agency is projected to generate $609,000 in revenue (1.9% increase from FY 2025).
Public Works Agency Budget vs. Actual
Revenue Actual Revenue Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$200K
$400K
$600K
$800K
$1,000K
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 162
Expenditure Summary
In FY 2026, the Public Works Agency has $17,114,669 in budgeted expenditures (4.7% increase from FY 2025). The FY 2026
budget includes the addition of 1 Public Works Maintenance Worker II position to the Greenways Division and a $700,000
expenditure for the triennial inoculation of trees from Dutch Elm Disease.
Public Works Agency Budget vs. Actual
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $9,271,258 $9,828,775 $11,734,621 $12,087,419 3.01%
Services and Supplies $2,016,315 $1,645,303 $1,698,250 $2,267,750 33.53%
Miscellaneous $6,029 $10,500 ---
Capital Outlay $12,952 $87,046 $80,000 $84,500 5.62%
Interfund Transfers $1,239,996 $1,539,996 $1,540,000 $1,540,000 0.00%
Insurance and Other
Chargebacks $1,294,438 $1,351,302 $1,298,000 $1,135,000 -12.56%
Contingencies $758 $1,041 ---
Total Expenditures $13,841,746 $14,463,963 $16,350,871 $17,114,669 4.67%
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0
$5M
$10M
$15M
$20M
_
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 163
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $634,881 $811,217 $599,000 $609,000 1.67%
Public Works Agency
Admin
DUMPSTER PERMIT
FEE 100.40.4105.52081 $8,100 $14,015 ---
RIGHT-OF-WAY PERMIT 100.40.4105.52126 $312,511 $494,941 $383,000 $383,000 0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 $23,475 $51,400 $25,000 $25,000 0.00%
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 $42,503 $63,556 $72,000 $72,000 0.00%
TREE PRESERVATION
REVENUES 100.40.4105.53667 $35,051 $96,879 $10,000 $20,000 100.00%
WOOD RECYCLING 100.40.4105.53690 $2,970 ----
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 $41,511 $29,436 $20,000 $20,000 0.00%
MISCELLANEOUS
REVENUE 100.40.4105.56045 $10,400 $1,225 ---
REIMB. SALT USAGE
DIST 65 ETHS NW 100.40.4105.56068 $35,336 $15,676 $32,000 $32,000 0.00%
PRIVATE ELM TREE
INSURANCE MONEY 100.40.4105.56134 $30,390 $31,955 $28,000 $28,000 0.00%
Total Public Works
Agency Admin $542,247 $799,083 $570,000 $580,000 1.75%
Greenways
DONATIONS 100.40.4330.56011 $6,000 $10,500 $9,000 $9,000 0.00%
Total Greenways $6,000 $10,500 $9,000 $9,000 0.00%
Traf. Sig.& St Light Maint
REIMBURSEMENTS 100.40.4520.53632 $44,331 ----
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 $39,853 -$20,000 $20,000 0.00%
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 $2,451 $1,634 ---
Total Traf. Sig.& St Light
Maint $86,635 $1,634 $20,000 $20,000 0.00%
Total Revenues $634,881 $811,217 $599,000 $609,000 1.67%
_
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 164
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $13,841,746 $14,463,963 $16,350,871 $17,114,669 4.67%
Public Works Agency
Admin
REGULAR PAY 100.40.4105.61010 $283,350 $312,832 $319,223 $337,453 5.71%
PERMANENT PART-
TIME 100.40.4105.61050 $1,421 ----
SEASONAL EMPLOYEES 100.40.4105.61060 --$12,100 $12,100 0.00%
OVERTIME PAY 100.40.4105.61110 $547 $176 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.40.4105.61430 -$6,385 ---
HEALTH INSURANCE 100.40.4105.61510 $16,626 $19,839 $20,057 $34,619 72.61%
VISION INSURANCE 100.40.4105.61513 $77 $37 $38 $76 100.42%
LIFE INSURANCE 100.40.4105.61615 $188 $211 $224 $238 6.29%
SHOE ALLOWANCE 100.40.4105.61630 $78 $78 $78 --
IMRF 100.40.4105.61710 $9,755 $9,408 $14,205 $17,347 22.12%
SOCIAL SECURITY 100.40.4105.61725 $15,808 $16,938 $17,900 $18,868 5.41%
MEDICARE 100.40.4105.61730 $3,922 $4,370 $4,630 $4,895 5.72%
TRAINING & TRAVEL 100.40.4105.62295 $9,643 $8,625 $10,000 $10,000 0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 100.40.4105.62305 $999,996 $1,299,996 $1,300,000 $1,300,000 0.00%
RENTAL OF AUTO
REPLACEMENT 100.40.4105.62309 $240,000 $240,000 $240,000 $240,000 0.00%
MEMBERSHIP DUES 100.40.4105.62360 $1,493 $5,898 $6,500 $6,500 0.00%
NATURAL GAS 100.40.4105.64015 $12,263 $15,570 ---
TELECOMMUNICATIONS
- WIRELESS 100.40.4105.64540 $19,071 $12,049 ---
CLOTHING 100.40.4105.65020 $58,460 $90,192 $90,000 $90,000 0.00%
FOOD 100.40.4105.65025 $2,937 $1,131 $1,000 $1,000 0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4105.65085 $14 $79 $500 $500 0.00%
SAFETY EQUIPMENT 100.40.4105.65090 $1,506 $2,879 $2,000 $2,000 0.00%
OFFICE SUPPLIES 100.40.4105.65095 $635 $1,321 $1,500 $1,500 0.00%
OTHER COMMODITIES 100.40.4105.65125 -$1,596 $1,300 $1,300 0.00%
FURNITURE / FIXTURES
/ EQUIPMENT 100.40.4105.65503 --$10,000 $10,000 0.00%
OTHER IMPROVEMENTS 100.40.4105.65515 -$24,145 $1,500 $1,500 0.00%
OFFICE MACH. & EQUIP.100.40.4105.65620 --$5,000 $5,000 0.00%
TRANSFER TO
INSURANCE - RISK 100.40.4105.66030 $1,260,000 $1,298,004 $1,298,000 $1,135,000 -12.56%
CONTINGENCIES 100.40.4105.68205 $677 $1,041 ---
Total Public Works
Agency Admin $2,938,466 $3,372,799 $3,355,754 $3,229,896 -3.75%
Environmental Services
REGULAR PAY 100.40.4300.61010 $105,493 ----
HEALTH INSURANCE 100.40.4300.61510 $7,473 ----
VISION INSURANCE 100.40.4300.61513 $38 ----
LIFE INSURANCE 100.40.4300.61615 $88 ----
SHOE ALLOWANCE 100.40.4300.61630 $155 ----
IMRF 100.40.4300.61710 $3,617 ----
SOCIAL SECURITY 100.40.4300.61725 $6,475 ----
_
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 165
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEDICARE 100.40.4300.61730 $1,514 ----
TRAINING & TRAVEL 100.40.4300.62295 $4,326 ----
POSTAGE 100.40.4300.62315 $44 ----
MEMBERSHIP DUES 100.40.4300.62360 $764 ----
RENTALS 100.40.4300.62375 $2,800 ----
AGRI/BOTANICAL
SUPPLIES 100.40.4300.65005 $448 ----
CLOTHING 100.40.4300.65020 $244 ----
MINOR EQUIPMENT &
TOOLS 100.40.4300.65085 $26,325 ----
OFFICE SUPPLIES 100.40.4300.65095 $241 ----
Total Environmental
Services $160,045 ----
Recycling And
Environmental Main
REGULAR PAY 100.40.4310.61010 $471,030 $477,782 $511,083 $530,189 3.74%
OVERTIME PAY 100.40.4310.61110 $34,884 $70,235 $30,000 $30,000 0.00%
TERMINATION PAYOUTS 100.40.4310.61415 $19,962 ----
ANNUAL SICK LEAVE
PAYOUT 100.40.4310.61420 $1,467 $693 ---
HEALTH INSURANCE 100.40.4310.61510 $80,935 $82,497 $90,745 $105,743 16.53%
VISION INSURANCE 100.40.4310.61513 $179 $203 $226 $150 -33.63%
LIFE INSURANCE 100.40.4310.61615 $127 $153 $175 $184 5.14%
SHOE ALLOWANCE 100.40.4310.61630 $1,800 $2,255 $2,100 $2,100 0.00%
IMRF 100.40.4310.61710 $17,596 $16,183 $22,395 $27,252 21.69%
SOCIAL SECURITY 100.40.4310.61725 $31,711 $33,180 $31,818 $33,005 3.73%
MEDICARE 100.40.4310.61730 $7,416 $7,760 $7,442 $7,721 3.75%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4310.62509 -$1,550 ---
MINOR EQUIPMENT &
TOOLS 100.40.4310.65085 -$700 ---
FITNESS INCENTIVE 100.40.4310.65141 -$500 ---
WORKERS COMP TTD
PYMTS (NON SWORN)100.40.4310.66049 -$7,302 ---
Total Recycling And
Environmental Main
$667,107 $700,992 $695,984 $736,344 5.80%
Forestry
REGULAR PAY 100.40.4320.61010 $1,117,715 $984,460 $1,359,780 $1,457,305 7.17%
PERMANENT PART-
TIME 100.40.4320.61050 $6,566 $18,126 ---
SEASONAL EMPLOYEES 100.40.4320.61060 $15,836 $18,261 $44,000 $44,000 0.00%
OVERTIME PAY 100.40.4320.61110 $41,849 $137,976 $75,000 $75,000 0.00%
TERMINATION PAYOUTS 100.40.4320.61415 $25,529 $1,941 ---
HEALTH INSURANCE 100.40.4320.61510 $206,335 $177,613 $265,979 $261,910 -1.53%
VISION INSURANCE 100.40.4320.61513 $411 $283 $260 $337 29.62%
LIFE INSURANCE 100.40.4320.61615 $362 $273 $250 $233 -6.80%
SHOE ALLOWANCE 100.40.4320.61630 $3,755 $3,850 $3,500 $5,250 50.00%
IMRF 100.40.4320.61710 $39,935 $33,025 $60,096 $74,681 24.27%
SOCIAL SECURITY 100.40.4320.61725 $72,181 $69,677 $84,524 $90,684 7.29%
MEDICARE 100.40.4320.61730 $16,881 $16,295 $19,768 $21,215 7.32%
PARK MNTNCE &
FURNITURE RPLCMN 100.40.4320.62199 $100 ----
TREE SERVICES 100.40.4320.62385 $116,020 $133,128 $150,000 $150,000 0.00%
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 166
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DED INOCULATION 100.40.4320.62496 $43,718 $38,001 $43,000 $43,000 0.00%
INOCULATION
FUNDING 100.40.4320.62497 $679,346 --$700,000 -
AGRI/BOTANICAL
SUPPLIES 100.40.4320.65005 $109,091 $148,669 $140,000 $140,000 0.00%
MATER. TO MAINT. IMP.100.40.4320.65055 $321 $1,128 $3,000 $3,000 0.00%
OFFICE/OTHER EQT
MTN MATL 100.40.4320.65070 $32 ----
MEDICAL & LAB
SUPPLIES 100.40.4320.65075 -$822 $500 $1,000 100.00%
MINOR EQUIPMENT &
TOOLS 100.40.4320.65085 $5,749 $7,246 $12,000 $12,000 0.00%
SAFETY EQUIPMENT 100.40.4320.65090 $1,869 $2,649 $10,000 $10,000 0.00%
FITNESS INCENTIVE 100.40.4320.65141 $500 $1,500 ---
WORKERS COMP TTD
PYMTS (NON SWORN)100.40.4320.66049 $3,419 $6,603 ---
Total Forestry $2,507,519 $1,801,526 $2,271,657 $3,089,615 36.01%
Greenways
REGULAR PAY 100.40.4330.61010 $1,175,239 $1,211,198 $1,383,727 $1,530,408 10.60%
SEASONAL EMPLOYEES 100.40.4330.61060 $54,365 $54,977 $66,000 $66,000 0.00%
JOB TRAINING
PROGRAM 100.40.4330.61072 -$144 ---
OVERTIME PAY 100.40.4330.61110 $18,461 $60,855 $35,000 $35,000 0.00%
TERMINATION PAYOUTS 100.40.4330.61415 $510 ----
HEALTH INSURANCE 100.40.4330.61510 $232,902 $242,841 $291,162 $336,660 15.63%
VISION INSURANCE 100.40.4330.61513 $404 $416 $370 $481 30.00%
LIFE INSURANCE 100.40.4330.61615 $420 $455 $477 $476 -0.23%
CELL PHONE
ALLOWANCE 100.40.4330.61626 -$30 ---
SHOE ALLOWANCE 100.40.4330.61630 $3,600 $4,005 $4,355 $5,130 17.80%
IMRF 100.40.4330.61710 $40,847 $37,511 $61,085 $78,670 28.79%
SOCIAL SECURITY 100.40.4330.61725 $74,869 $79,625 $86,061 $95,211 10.63%
MEDICARE 100.40.4330.61730 $17,510 $18,622 $20,128 $22,274 10.66%
LANDSCAPE
MAINTENANCE
SERVICES
100.40.4330.62195 $190,122 $183,591 $230,000 $230,000 0.00%
PARK MNTNCE &
FURNITURE RPLCMN 100.40.4330.62199 $33,032 $41,125 $40,000 $40,000 0.00%
TRAINING & TRAVEL 100.40.4330.62295 $380 $57 ---
POSTAGE 100.40.4330.62315 $16 ----
SERVICE AGREEMENTS/
CONTRACTS 100.40.4330.62509 $5,152 ----
AGRI/BOTANICAL
SUPPLIES 100.40.4330.65005 $30,169 $26,908 $32,000 $32,000 0.00%
MATER. TO MAINT. IMP.100.40.4330.65055 $11,787 $12,257 $12,000 $20,000 66.67%
OFFICE/OTHER EQT
MTN MATL 100.40.4330.65070 $20,859 $19,421 $20,000 $20,000 0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4330.65085 $8,869 $5,264 $7,000 $7,000 0.00%
SAFETY EQUIPMENT 100.40.4330.65090 $1,079 -$3,500 $3,500 0.00%
FITNESS INCENTIVE 100.40.4330.65141 $3,000 $5,000 ---
AUTOMOTIVE
EQUIPMENT 100.40.4330.65550 -$57,495 $60,000 $60,000 0.00%
FURNITURE & FIXTURES 100.40.4330.65625 $9,048 $4,058 $5,000 $10,000 100.00%
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 167
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
WORKERS COMP TTD
PYMTS (NON SWORN)100.40.4330.66049 $15,147 $39,250 ---
Total Greenways $1,947,786 $2,105,105 $2,357,865 $2,592,810 9.96%
Capital Planning &
Engineering
REGULAR PAY 100.40.4400.61010 $90,341 $192,637 $283,812 $290,330 2.30%
PERMANENT PART-
TIME 100.40.4400.61050 -$5,973 ---
SEASONAL EMPLOYEES 100.40.4400.61060 $22,518 $30,684 $55,000 $55,000 0.00%
OVERTIME PAY 100.40.4400.61110 --$1,500 $1,000 -33.33%
HEALTH INSURANCE 100.40.4400.61510 $12,278 $16,359 $20,057 $21,677 8.08%
VISION INSURANCE 100.40.4400.61513 -$19 $38 $38 0.00%
LIFE INSURANCE 100.40.4400.61615 $73 $153 $238 $244 2.52%
AUTO ALLOWANCE 100.40.4400.61625 $675 $900 $1,575 $675 -57.14%
SHOE ALLOWANCE 100.40.4400.61630 ---$230 -
IMRF 100.40.4400.61710 $3,094 $5,879 $8,152 $12,152 49.07%
SOCIAL SECURITY 100.40.4400.61725 $6,421 $13,388 $15,680 $16,501 5.24%
MEDICARE 100.40.4400.61730 $1,615 $3,296 $4,139 $4,224 2.05%
PRINTING 100.40.4400.62210 $1,813 $5,560 $5,000 $2,000 -60.00%
OFFICE EQUIPMENT
MAINT 100.40.4400.62235 $634 $195 $3,500 $1,000 -71.43%
OTHER EQMT
MAINTENANCE 100.40.4400.62245 --$200 --
TRAINING & TRAVEL 100.40.4400.62295 $7,040 $1,501 $6,500 $6,500 0.00%
POSTAGE 100.40.4400.62315 $64 $259 $250 $250 0.00%
IT COMPUTER
SOFTWARE 100.40.4400.62340 $4,515 $10,743 $11,000 $11,000 0.00%
MEMBERSHIP DUES 100.40.4400.62360 $1,837 $1,672 $2,000 $2,000 0.00%
PLUMB, ELEC, PLAN
REVEIW SERV 100.40.4400.62464 $29,641 ----
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.40.4400.65010 $299 $461 $20,000 --
CLOTHING 100.40.4400.65020 $356 $613 $2,500 $1,000 -60.00%
FOOD 100.40.4400.65025 $756 $524 ---
MINOR EQUIPMENT &
TOOLS 100.40.4400.65085 $4,484 $52,049 $60,000 $10,000 -83.33%
SAFETY EQUIPMENT 100.40.4400.65090 $572 $126 $550 $550 0.00%
OFFICE SUPPLIES 100.40.4400.65095 $1,879 $834 $2,000 $2,000 0.00%
PHOTO/DRAFTING
SUPPLIE 100.40.4400.65105 --$750 $500 -33.33%
FURNITURE / FIXTURES
/ EQUIPMENT 100.40.4400.65503 -$27 ---
CONTINGENCIES 100.40.4400.68205 $82 ----
Total Capital Planning &
Engineering
$190,986 $343,853 $504,441 $438,871 -13.00%
Streets And Right Of Way
REGULAR PAY 100.40.4410.61010 $700,328 $664,797 $937,091 $911,517 -2.73%
OVERTIME PAY 100.40.4410.61110 $3,324 $1,791 $5,000 $5,000 0.00%
TERMINATION PAYOUTS 100.40.4410.61415 $4,961 $35,302 ---
ANNUAL SICK LEAVE
PAYOUT 100.40.4410.61420 $673 $1,095 ---
COMP / VACATION
PAYOUTS 100.40.4410.61430 $3,591 $13,445 ---
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 168
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HEALTH INSURANCE 100.40.4410.61510 $90,089 $80,513 $129,522 $162,185 25.22%
VISION INSURANCE 100.40.4410.61513 $54 $23 -$55 -
LIFE INSURANCE 100.40.4410.61615 $355 $370 $364 $387 6.32%
AUTO ALLOWANCE 100.40.4410.61625 $2,100 $2,250 $2,250 $2,250 0.00%
CELL PHONE
ALLOWANCE 100.40.4410.61626 $756 ----
SHOE ALLOWANCE 100.40.4410.61630 $1,435 $1,195 $933 $1,630 74.71%
IMRF 100.40.4410.61710 $24,205 $19,908 $37,350 $44,865 20.12%
SOCIAL SECURITY 100.40.4410.61725 $43,211 $43,422 $58,297 $56,760 -2.64%
MEDICARE 100.40.4410.61730 $10,106 $10,155 $13,635 $13,277 -2.62%
CONSTRUCTION
ENGINEERING
SERVICES
100.40.4410.62150 -$219,228 ---
CONSULTING SERVICES 100.40.4410.62185 $107,354 $75,462 $50,000 $50,000 0.00%
PRINTING 100.40.4410.62210 -$39 ---
Total Streets And Right
Of Way $992,542 $1,168,994 $1,234,442 $1,247,926 1.09%
Transportation
REGULAR PAY 100.40.4420.61010 $190,294 $207,864 $213,930 $225,370 5.35%
OVERTIME PAY 100.40.4420.61110 $988 $1,777 $1,500 $1,500 0.00%
ANNUAL SICK LEAVE
PAYOUT 100.40.4420.61420 $465 $532 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.40.4420.61430 -$1,774 ---
HEALTH INSURANCE 100.40.4420.61510 $36,815 $37,810 $39,542 $42,984 8.70%
LIFE INSURANCE 100.40.4420.61615 $120 $133 $140 $148 5.96%
AUTO ALLOWANCE 100.40.4420.61625 $900 $900 $900 $900 0.00%
CELL PHONE
ALLOWANCE 100.40.4420.61626 $378 ----
SHOE ALLOWANCE 100.40.4420.61630 $305 $330 $330 $175 -46.97%
IMRF 100.40.4420.61710 $6,566 $6,244 $9,520 $11,585 21.69%
SOCIAL SECURITY 100.40.4420.61725 $11,539 $12,778 $13,340 $14,040 5.25%
MEDICARE 100.40.4420.61730 $2,699 $2,989 $3,120 $3,285 5.29%
Total Transportation $251,070 $273,131 $282,322 $299,987 6.26%
Parks And Facilities
REGULAR PAY 100.40.4430.61010 $192,933 $248,949 $451,850 $469,448 3.89%
SEASONAL EMPLOYEES 100.40.4430.61060 $27,914 $30,294 ---
TERMINATION PAYOUTS 100.40.4430.61415 $1,927 $1,533 ---
HEALTH INSURANCE 100.40.4430.61510 $36,532 $36,680 $52,408 $77,909 48.66%
VISION INSURANCE 100.40.4430.61513 $56 $62 $56 $56 0.36%
LIFE INSURANCE 100.40.4430.61615 $161 $194 $186 $395 111.82%
AUTO ALLOWANCE 100.40.4430.61625 $1,238 $1,575 $1,350 $2,250 66.67%
CELL PHONE
ALLOWANCE 100.40.4430.61626 $639 $684 $684 $1,044 52.63%
SHOE ALLOWANCE 100.40.4430.61630 -$78 $78 $575 641.94%
IMRF 100.40.4430.61710 $7,323 $7,407 $17,349 $24,027 38.49%
SOCIAL SECURITY 100.40.4430.61725 $13,441 $17,074 $28,146 $29,348 4.27%
MEDICARE 100.40.4430.61730 $3,144 $3,993 $6,583 $6,865 4.29%
Total Parks And Facilities $285,305 $348,524 $558,689 $611,917 9.53%
Infrastructure
Maintenance
REGULAR PAY 100.40.4500.61010 $154,911 $411,763 $700,550 $735,092 4.93%
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 169
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERMANENT PART-
TIME 100.40.4500.61050 -$3,407 ---
SEASONAL EMPLOYEES 100.40.4500.61060 -$1,408 ---
JOB TRAINING
PROGRAM 100.40.4500.61072 --$60,760 $60,760 0.00%
OVERTIME PAY 100.40.4500.61110 $637 $5,233 ---
HEALTH INSURANCE 100.40.4500.61510 $4,912 $42,240 $64,255 $100,945 57.10%
VISION INSURANCE 100.40.4500.61513 $28 $263 $307 $381 24.10%
LIFE INSURANCE 100.40.4500.61615 $75 $282 $401 $561 40.07%
SHOE ALLOWANCE 100.40.4500.61630 $155 $310 $582 $920 58.08%
IMRF 100.40.4500.61710 $5,304 $12,368 $26,588 $37,786 42.12%
SOCIAL SECURITY 100.40.4500.61725 $9,545 $25,084 $42,722 $44,764 4.78%
MEDICARE 100.40.4500.61730 $2,232 $5,928 $10,167 $10,674 4.99%
OTHER EQMT
MAINTENANCE 100.40.4500.62245 $25 $24 $2,000 $2,000 0.00%
TRAINING & TRAVEL 100.40.4500.62295 $7,604 $22,868 $20,000 $25,000 25.00%
POSTAGE 100.40.4500.62315 -$130 ---
MEMBERSHIP DUES 100.40.4500.62360 $882 $2,053 $3,000 $3,000 0.00%
RENTALS 100.40.4500.62375 -$3,363 ---
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.40.4500.65010 --$300 $300 0.00%
CLOTHING 100.40.4500.65020 $776 $4,704 $2,000 $3,000 50.00%
FOOD 100.40.4500.65025 $539 $1,159 $1,250 $2,000 60.00%
MINOR EQUIPMENT &
TOOLS 100.40.4500.65085 $1,602 $51,302 $30,000 $30,000 0.00%
SAFETY EQUIPMENT 100.40.4500.65090 $30 $5,640 $6,300 $5,000 -20.63%
OFFICE SUPPLIES 100.40.4500.65095 $1,338 $4,349 $2,000 $2,000 0.00%
TRAFFIC CONTROL
SUPPLI 100.40.4500.65115 -$144 ---
IT COMPUTER
HARDWARE 100.40.4500.65555 $2,134 $3,162 $3,000 $3,000 0.00%
FURNITURE & FIXTURES 100.40.4500.65625 --$2,000 --
Total Infrastructure
Maintenance $192,729 $607,186 $978,181 $1,067,183 9.10%
Street Maintenance
REGULAR PAY 100.40.4510.61010 $1,546,366 $1,492,071 $1,518,062 $1,578,651 3.99%
PERMANENT PART-
TIME 100.40.4510.61050 $297 ----
SEASONAL EMPLOYEES 100.40.4510.61060 --$22,000 $22,000 0.00%
OVERTIME PAY 100.40.4510.61110 $36,189 $125,865 $42,000 $42,000 0.00%
TERMINATION PAYOUTS 100.40.4510.61415 $14,734 $503 ---
ANNUAL SICK LEAVE
PAYOUT 100.40.4510.61420 $1,890 $1,829 ---
HEALTH INSURANCE 100.40.4510.61510 $253,224 $260,333 $280,438 $309,643 10.41%
VISION INSURANCE 100.40.4510.61513 $868 $685 $669 $560 -16.29%
LIFE INSURANCE 100.40.4510.61615 $513 $495 $453 $471 3.97%
SHOE ALLOWANCE 100.40.4510.61630 $4,471 $5,521 $5,055 $5,480 8.41%
IMRF 100.40.4510.61710 $54,597 $47,621 $67,012 $81,148 21.09%
SOCIAL SECURITY 100.40.4510.61725 $96,343 $97,667 $94,434 $98,224 4.01%
MEDICARE 100.40.4510.61730 $22,532 $22,842 $22,086 $22,979 4.04%
ADVERTISING 100.40.4510.62205 $36 ----
TRAINING & TRAVEL 100.40.4510.62295 $110 ----
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 170
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
100.40.4510.62415 $2,429 $255 $1,000 $1,000 0.00%
TOWING AND BOOTING
CONTRACTS 100.40.4510.62451 $85 ----
SERVICE AGREEMENTS/
CONTRACTS 100.40.4510.62509 -$2,423 $3,000 $3,000 0.00%
FOOD 100.40.4510.65025 -$59 ---
MATER. TO MAINT. IMP.100.40.4510.65055 $60,524 $45,604 $75,000 $75,000 0.00%
OFFICE/OTHER EQT
MTN MATL 100.40.4510.65070 $240 ----
MINOR EQUIPMENT &
TOOLS 100.40.4510.65085 $16,564 $9,626 $20,000 $10,000 -50.00%
SAFETY EQUIPMENT 100.40.4510.65090 $8,973 $12,243 $5,000 $5,000 0.00%
FITNESS INCENTIVE 100.40.4510.65141 $2,500 $3,500 ---
FURNITURE & FIXTURES 100.40.4510.65625 $3,904 $1,321 $1,500 $3,000 100.00%
WORKERS COMP TTD
PYMTS (NON SWORN)100.40.4510.66049 $15,871 $144 ---
Total Street Maintenance $2,143,260 $2,130,607 $2,157,709 $2,258,156 4.66%
Traf. Sig.& St Light Maint
REGULAR PAY 100.40.4520.61010 $795,120 $801,112 $814,568 $837,274 2.79%
OVERTIME PAY 100.40.4520.61110 $33,858 $38,394 $40,000 $40,000 0.00%
TERMINATION PAYOUTS 100.40.4520.61415 -$20,443 ---
ANNUAL SICK LEAVE
PAYOUT 100.40.4520.61420 $595 ----
COMP / VACATION
PAYOUTS 100.40.4520.61430 $5,276 ----
HEALTH INSURANCE 100.40.4520.61510 $168,377 $144,633 $134,806 $145,723 8.10%
VISION INSURANCE 100.40.4520.61513 $522 $465 $445 $447 0.45%
LIFE INSURANCE 100.40.4520.61615 $318 $323 $340 $351 3.24%
SHOE ALLOWANCE 100.40.4520.61630 $2,100 $2,450 $2,450 $2,680 9.39%
IMRF 100.40.4520.61710 $28,532 $25,320 $33,465 $42,976 28.42%
SOCIAL SECURITY 100.40.4520.61725 $50,024 $51,887 $50,656 $52,080 2.81%
MEDICARE 100.40.4520.61730 $11,699 $12,135 $11,847 $12,183 2.84%
FESTIVAL LIGHTING 100.40.4520.64008 $2,678 $6,676 $5,000 $5,000 0.00%
MATER. TO MAINT. IMP.100.40.4520.65055 -$2,775 ---
OFFICE/OTHER EQT
MTN MATL 100.40.4520.65070 $107,969 $93,791 $100,000 $100,000 0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4520.65085 $3,704 $12,514 $3,000 $3,000 0.00%
SAFETY EQUIPMENT 100.40.4520.65090 -$538 -$1,000 -
TRAFFIC CONTROL
SUPPLI 100.40.4520.65115 $69,493 $38,360 $68,000 $65,000 -4.41%
Total Traf. Sig.& St Light
Maint $1,280,266 $1,251,817 $1,264,577 $1,307,714 3.41%
Maint-Snow & Ice
REGULAR PAY 100.40.4550.61010 $128 ----
OVERTIME PAY 100.40.4550.61110 --$100,000 $75,000 -25.00%
SNOW OT 100.40.4550.61114 $171,947 $222,356 $325,000 --
SNOW OT ADMIN SERV 100.40.4550.61115 $11,500 $22,716 $100,000 $50,000 -50.00%
HEALTH INSURANCE 100.40.4550.61510 $32,360 $33,004 ---
VISION INSURANCE 100.40.4550.61513 $24 $86 ---
LIFE INSURANCE 100.40.4550.61615 $34 $92 ---
INTEREST EXPENSE 100.40.4550.61655 $29 ----
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 171
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
IMRF 100.40.4550.61710 $7,164 $7,446 ---
SOCIAL SECURITY 100.40.4550.61725 $11,100 $15,338 ---
MEDICARE 100.40.4550.61730 $2,596 $3,598 ---
PRINTING 100.40.4550.62210 -$319 ---
RENTALS 100.40.4550.62375 $12,000 $12,000 $40,000 $20,000 -50.00%
TOWING AND BOOTING
CONTRACTS 100.40.4550.62451 $7,920 $8,140 $80,000 $50,000 -37.50%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4550.62509 $12,453 $16,872 $18,000 $18,000 0.00%
FOOD 100.40.4550.65025 $192 $860 $1,250 $1,250 0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4550.65085 $15,219 $16,602 $25,000 $20,000 -20.00%
Total Maint-Snow & Ice $284,665 $359,430 $689,250 $234,250 -66.01%
Total Expenditures $13,841,746 $14,463,963 $16,350,871 $17,114,669 4.67%
Table of ContentsPublic Works Agency - General Fund
FY 2026 Adopted Budget | Evanston Page 172
Non-Depar tmental - General Fund
The General Fund budget includes three expenses that are considered "Non-Departmental" in nature and are included in
this section of the budget. These include rent payments for 909 Davis (City Hall), transfers to the public safety pension
funds, and the staff vacancy rate adjustment.
Table of ContentsNon-Departmental - General Fund
FY 2026 Adopted Budget | Evanston Page 173
909 Davis Lease Payments - General Fund
In 2024, the City entered into a lease agreement for office space at 909 Davis Street to support Civic Center operations. The
previous facility at 2100 Ridge requires extensive investment in ventilation, HVAC, building envelope repairs, fire safety, and
ADA compliance. Leasing 909 Davis enables the City to advance the replacement of the Civic Center and Police and Fire
Headquarters while mitigating cost uncertainties and operational disruptions. Rent payments are expected to begin in
2026, totaling approximately $2.6 million.
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund ---$2,550,000 -
Civic Center Rent
Expenses ---$2,550,000 -
LEASE PAYMENTS 100.99.5305.62655 ---$2,550,000 -
Total Expenditures ---$2,550,000 -
_
Table of Contents909 Davis Lease - General Fund
FY 2026 Adopted Budget | Evanston Page 174
Public Safety Pension Transfers - General Fund
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 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. The full pension policy is on the
City's website.
According to the policy, sources of pension contributions come from any one or more of the following:
1) A Pension Property Tax levy that is at the same dollar value level as the prior year adjusted for allocated PPRT per item 2
below;
2) The maximum allowable PPRT allocation.
3) Additional unrestricted revenues, net of expenses available in the General Fund.
a. If the subsequent year budget, after due consideration of discretionary and non-discretionary expenses such as
the ADC, is in deficit, then the ADC may be funded, in part, by any General Fund Reserves in excess of the General
Fund required fund balance.
b. The City Council may, at its discretion, also consider transferring to the General Fund, for use in making the ADC,
any excess fund balances in other unrestricted City Funds.
4) If there are not excess reserves available to make the full ADC, then the City Council shall raise the Pension Property Tax
levy in order to fund the ADC.
a. It is the intent of this Funding Policy that if adequate budget revenues net of expenses or reserves are not
available to make the full ADC, then the Pension Property Tax levy shall be raised in order to provide additional
funds to achieve the required contribution.
5) The City Council is encouraged to devote a portion of any unrestricted proceeds from asset sales or any other non -
recurring revenue sources to fund incremental pension contributions above the ADC for that year. Any incremental
contributions shall then be considered in calculating the required future contributions under this Policy.
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $21,071,167 $19,981,102 $19,990,105 $19,990,105 0.00%
Public Safety Pension
Transfers $21,071,167 $19,981,102 $19,990,105 $19,990,105 0.00%
PENSION PROPERTY
TAX 100.99.9989.51017 $20,466,167 $19,981,102 $19,990,105 $19,990,105 0.00%
PENSION PPRT 100.99.9989.51606 $605,000 ----
Total Revenues $21,071,167 $19,981,102 $19,990,105 $19,990,105 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund $25,565,498 $25,570,855 $29,596,344 $30,323,477 2.46%
Public Safety Pension
Transfers $25,565,498 $25,570,855 $29,596,344 $30,323,477 2.46%
INTERDEPT TRANSFER
PENSIONS 100.99.9989.62675 $25,565,498 $25,570,855 $29,596,344 $30,323,477 2.46%
Total Expenditures $25,565,498 $25,570,855 $29,596,344 $30,323,477 2.46%
_
_
Table of ContentsPublic Safety Pension Transfers - General Fund
FY 2026 Adopted Budget | Evanston Page 175
Vacancy Adjustment - General Fund
The FY 2026 Budget includes a 4% vacancy adjustment based on current staffing levels. This is a decrease from the 6%
vacancy rate in 2025 and assumes a continued challenging hiring environment for new positions and existing vacancies,
resulting in a potential net savings of $3.4 million for the General Fund.
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund ---$5,335,195 -$3,424,638 -35.81%
Other Wages ---$5,335,195 -$3,424,638 -35.81%
SALARY ADJUSTMENTS 100.99.9988.61001 ---$5,335,195 -$3,424,638 -35.81%
Total Expenditures ---$5,335,195 -$3,424,638 -35.81%
_
Table of ContentsVacancy Adjustment - General Fund
FY 2026 Adopted Budget | Evanston Page 176
General Fund - Fund Balance Forecast
As part of the FY2026 budget development process, staff prepared a multi-year forecast of the General Fund's fund
balance through 2028 under different scenarios. The purpose of this analysis was to evaluate the long-term sustainability
of the General Fund under varying revenue assumptions, assess future compliance with the City’s fund balance policy, and
inform policy decisions related to property tax levy levels and service sustainability. The forecast extends two years beyond
the FY2026 budget while assessing the projected ending fund balance in the General Fund relative to the City’s adopted
reserve policy, which requires maintaining a minimum unassigned fund balance equal to 16.66% of annual operating
expenditures. The analysis is presented in the chart titled “General Fund - Fund Balance Forecast”(next page) page and
models three scenarios to illustrate how different policy choices and revenue conditions affect long-term financial stability.
Forecast Purpose and Significance
This long-range operating forecast serves as a key financial planning tool supporting the City’s strategic goals of fiscal
sustainability, service continuity, and responsible tax policy. The forecast was used to guide public discourse between the
City, City Council, and residents on future property tax increases while developing the 2026 budget. The included scenarios
helped communicate the long-term financial impacts of various revenue assumptions and the overall need for additional
revenues to support current levels of service. Key points that were communicated included:
Whether proposed revenue actions are sufficient to address the City’s underlying structural deficit;
The extent that the City relies on non-recurring revenues to maintain fund balance targets in the General Fund; and
The long-term implications of delaying revenue adjustments on future budgets, service levels, and financial flexibility.
Overview of Scenario Assumptions
Scenario 1:Scenario 2:Scenario 3: Proposed
Assumptions Proposed Adopted Levy & No One-Time NU
Budget Levy Budget Levy Permit Revenues
2026 Property Tax Levy Increase +$4.0 Million +$1.0 Million +$4.0 Million
Vacancy Savings After 2026 20% Reduction 20% Reduction 20% Reduction
2027 & 2028 Property Tax Growth 3% Annually 0% Annually 3% Annually
2027 & 2028 Other Revenue Growth 3% Annually 3% Annually 3% Annually
2027 & 2028 Expense Growth 3% Annually 3% Annually 3% Annually
One-Time NU Permit Revenues Included Included -$17.2M in Revenue
Summary of Scenario Findings and Key Takeaways
Scenario 1: Proposed Budget Levy
This scenario evaluates the financial impact of a $4.0 million General Fund property tax increase in FY2026, followed by
moderate levy growth in subsequent years. While the proposed levy increase improves short-term stability, the forecast
shows that it is not sufficient on its own to fully resolve the General Fund's structural deficit. Despite the tax increase, fund
balance declines steadily over the forecast period and falls below the policy target by FY2027. The scenario helps to
highlight a key long-term challenge: since 2021, property tax revenues have increased by approximately 14% ($4.0 million),
while salary and benefit costs have risen by 39% ($27.1 million) and pension obligations by 43% ($9.2 million). This
imbalance between recurring revenue growth and expenditure growth places ongoing pressure on reserves.
Scenario 2: Adopted Budget Levy
This scenario models the City’s adopted FY2026 property tax increase of $1.0 million in the general fund and no levy
increases in FY2027 or FY2028. Under this scenario, the forecast indicates that fund balance declines more rapidly, falling
even further below the City’s reserve policy threshold by FY2027 than Scenario 1. The analysis demonstrates that a modest
Table of ContentsGeneral Fund, Fund Balance Forecast
FY 2026 Adopted Budget | Evanston Page 177
levy increase in FY2026 does little to address long-term structural challenges and may defer, rather than avoid, more
significant decisions regarding local taxation and revenue generation.
Absent the identification of additional recurring revenues in FY2027, the City could face non-compliance with its fund
balance policy, potentially requiring larger future tax increases, service reductions, or a combination of both to quickly
restore financial stability.
Scenario 3: Proposed Budget Levy Without Prior One-Time NU Permit Revenues
This scenario isolates the impact of $17.2 million in one-time permit revenues received in FY2024 and FY2025 from
Northwestern University construction projects. Even with a $4.0 million property tax increase in FY2026, this hypothetical
scenario shows that without these significant, unanticipated one-time revenues, the City would have entered FY2026 with
insufficient reserves to meet its fund balance policy or to use as a rainy day fund, helping to balance the budget. Signficant
revenue increases or cuts to service would have been needed without these one-time revenues.
This scenario underscores the importance of distinguishing between structural revenues and one-time funding sources
when evaluating long-term financial health and the City's recent reliance on these one-time revenues in its financial
planning and service delivery.
Conclusion
Together, these scenarios provide a transparent, long-range view of the General Fund’s financial trajectory and illustrate
how policy decisions will affect the City’s fiscal position into the future. The City is projected to conclude FY2025 with
strong General Fund reserves. As part of the 2026 budget, the City Council also approved a 7.4% increase in property taxes,
which represents an important step toward addressing structural deficits, preserving service quality, and improving the
City's long-term financial position.
The City will continue to utilize these forecasts to reinforce the importance of aligning recurring revenues with ongoing
expenditure growth to maintain compliance with fund balance policies, preserve service levels, and support the City’s
long-term strategic objectives.
Table of ContentsGeneral Fund, Fund Balance Forecast
FY 2026 Adopted Budget | Evanston Page 178
Parks and Recreation Fund (130)
The Parks and Recreation Department supports over 70 park sites, seven recreation centers, sports programs, after school
and preschool programs, camps, recreation programs, outreach services for youth and families, park and athletic field
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 the 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.
Inclusion and Accessibility Division – includes Accessible Recreation Programs and advocacy services for
community members whose rights to access have been violated or inadequately envisioned. Accessible Recreation
includes programming for individuals with disabilities and Inclusion services. Activities include Special Olympics
sports, after-school programming, outings, and other programs designed specifically 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 as a means to ensure safe and successful participation.
Enrichment and Specialty Programs Division – responsible for providing programming and availability for a wide
range of activities. This Division oversees the Robert Crown Community Center, which hosts local club organizations
including ice hockey, figure skating 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.
Community Services Division – manages youth drop in activities at Gibbs Morrison Cultural and Robert Crown
Community Centers and provides opportunities for Evanston’s youth and families to become more active and
productive in our community. This Division is also responsible for the City’s alternative response program, the CARE
(Crisis Alternative Response Evanston) Team. This Division’s comprehensive program model gives all community
members with multiple life challenges an aligned pathway to success. This strategy includes promoting long-term
sustained engagement and providing a vast network of support for community members to be confident,
competent, resilient and self-sustaining.
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 179
Accomplishments in FY 2025
The opening and renaming of the Dr. Jorge and Luz Maria Prieto Community Center operating at cost neutrality due
to expansion of gymnastics programming even without food service and preschool revenues. Preschool scheduled
to open between late 2025 and early 2026.
Successful execution of the CARE Team with nearly 2,000 calls within one year of its implementation.
Created and implemented new procedures for updating and renovating parks with support and direction from the
Parks and Recreation Board.
Obtained data to access programming to better budget and decrease program cancellation rates.
The new Recreation Program Software System (AMELIA) will be launched in the 4th quarter of 2025 to allow for
better navigation of programs, facility rentals and outdoor spaces.
Combined sports and community affiliate programs into one combined program.
Adoption of Ordinance 49-O-25 Section 7-11-7 requiring Dempster St. Boat Launch Facility users to wear a life jacket.
Expansion of the Farmers’ Market with an increase of 18% in vendors and an average of 2,500 visitors each week.
Master Use Agreement with District 65 to be completed by the end of 2025.
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.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Improve recreation opportunities for vulnerable populations.
# of participants age 55+ who participated in recreation
programming (virtual and in person)Output 6,830 7,896 6,182 8,000
# of participants completing special recreation program Output 872 956 837 1,000
Scholarship dollars granted.Output, Equity $214,988 $232,363 $277,607 $265,000
Activity: Provide healthy food and meal options to residents.
# of meals served through the Summer Meals Program Output, Equity 43,559 36,565 40,000 40,000
# Vendors at the Downtown Evanston Farmers’ Market.Output 58 55 71 65
# of meals served through the Senior Congregate Meal program Output, Equity 4,810 5,105 5,300 5,306
Activity: Deliver a diversity of recreational opportunities to community members
# total recreation program participants Output 40,000 32,317 29,618 35,000
# of summer camp participants Output 4,403 4,434 4,395 4,500
Activity: Increase food/concession service in 5 Parks and Rec spaces
Revenue generated by new food/concession service Output x 24,000 125,000 160,000
Number of Parks and Rec spaces where food/concession reveunue
will be provided Output x 3 4 5
Activity: Increase # of volunteers annually
Increase # of volunteers annually by 15%Output x 375 350 400
Activity: Increase call types by 50% by 3rd quarter of 2025
Increase # of CARE Team call types by 3rd quarter of 2025 Output x 10 10 10
Activity: Evaluate sponsorship retention and acquisition for special events
Measure the number of new sponsors brought on each year, aiming
to diversify and increase sponsor involvement.Output x 43 72 75
Develop strategies to increase retention by 60%: enhancing
sponsor benefits, improving communication, or offering early
renewal discounts.
Output x 60%
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 180
Factors Impacting 2026 Budget
The increasing number of youth requesting employment through MSYEP continues to be challenging to manage,
given the uncertainties of how many youth will apply for employment.
Staffing continues to be problematic for the Department overall but specifically in maintenance operations.
The opening of the new Fifth Ward School and other possible closure of other schools could affect the execution of
specific programs including numbers of those enrolled in those programs.
The department will see an overall increase in seasonal employee expenses as the minimum wage continues to
increase.
An increased demand for outdoor recreation programming will cause an increase in contractual programming
expenses.
Many programs and services executed by the Department continue to represent the City’s values but are not
revenue generating. Decreasing or eliminating any of the Department’s programs and services could have disastrous
effects for the community overall.
Upcoming Initiatives
To establish metrics for evaluating participant satisfaction and program success.
To establish formal partnership with District 202 and Northwestern University for shared use of space.
To create a Department-wide safety plan for all recreation spaces.
To Implement established work plans for each Division.
To implement Action Plans established by Parks and Green Strategic Plan.
To establish and implement program needs assessment survey.
To finalize and implement commercial use fitness permit policies and procedures.
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 181
Summary
The Parks and Recreation Fund is projecting $10,701,500 in revenues (excluding $5,558,702 in transfers in from the General
Fund) and $15,380,202 in expenses (excluding $880,000 in transfers out)in the FY 2026 Budget.
The Parks and Recreation Department was categorized as part of the General Fund through FY 2025. Starting in FY 2026,
all Parks and Recreation operations that existed in the General Fund were reallocated to the newly created Parks and
Recreation Fund.
Prior to FY 2026, only Parks and Recreation Department revenues were recorded as revenues in the Parks and Recreation
Budget. The remaining expenses were subsidized by other General Fund revenues (sales taxes, home rule sales taxes, etc.).
Starting in FY 2026, a dedicated Property Tax and a Transfer from the General Fund to the Parks and Recreation Fund are
included as revenue to create a balanced budget in the Parks and Recreation Fund.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditure Actual Expenditure Budgeted
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
0
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
17,500,000
20,000,000
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 182
Revenues by Source
2026 Projected Revenues by Source
Charges for Services $9,001,000 55.36%
Interfund Transfers $5,558,702 34.19%
Property Taxes $1,000,000 6.15%
Intergovernmental Revenue $536,000 3.30%
Other Revenue $88,500 0.54%
Licenses, Permits and Fees $76,000 0.47%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes ---$1,000,000 -
Licenses, Permits and Fees $57,210 $58,080 $80,000 $76,000 -5.00%
Charges for Services $7,224,807 $7,532,681 $8,729,509 $9,001,000 3.11%
Intergovernmental Revenue $539,122 $272,405 $396,000 $536,000 35.35%
Other Revenue $51,384 $120,717 $500,500 $88,500 -82.32%
Interest Income $3,004 ----
Interfund Transfers ---$5,558,702 -
Total Revenues $7,875,527 $7,983,884 $9,706,009 $16,260,202 67.53%
16.3M
_
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 183
Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits $9,643,789 59.31%
Services and Supplies $5,498,313 33.81%
Interfund Transfers $455,000 2.80%
Insurance and Other Chargebacks $425,000 2.61%
Miscellaneous $213,100 1.31%
Capital Outlay $25,000 0.15%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $7,183,884 $8,960,063 $9,247,043 $9,643,789 4.29%
Services and Supplies $4,900,538 $5,732,347 $5,294,112 $5,498,313 3.86%
Miscellaneous $203,954 $243,557 $196,325 $213,100 8.54%
Capital Outlay $88,451 $2,747,723 $82,000 $25,000 -69.51%
Interfund Transfers $304,992 $334,992 $455,000 $455,000 0.00%
Insurance and Other
Chargebacks $475,806 $485,070 $486,500 $425,000 -12.64%
Total Expenditures $13,157,625 $18,503,751 $15,760,980 $16,260,202 3.17%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Admin - Special Events
SPONSORSHIP FEES 100.30.3500.52147 -$1,550 $25,000 --
SPECIAL EVENT REVENUE 100.30.3500.53569 -$37,438 $50,000 --
Holiday Food Drive
Revenue 100.30.3500.55166 --$10,000 --
SPONSORSHIP FEES 130.30.3500.52147 ---$1,000 -
SPECIAL EVENT REVENUE 130.30.3500.53569 ---$45,000 -
Holiday Food Drive
Revenue 130.30.3500.55166 ---$10,000 -
Total Admin - Special
Events -$38,988 $85,000 $56,000 -34.12%
Rec. Mgmt. & General
Support
16.3M
_
-
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FY 2026 Adopted Budget | Evanston Page 184
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 100.30.3005.53565 $36,857 $32,741 ---
SPECIAL EVENT REVENUE 100.30.3005.53569 $26,831 $35,249 $25,000 --
OFFICER & GENTLEMEN 100.30.3005.55312 $1,000 -$1,000 --
PROPERTY SALES AND
RENTAL 100.30.3005.56010 $73,785 $4,822 ---
MISCELLANEOUS
REVENUE 100.30.3005.56045 --$410,000 --
MARKET LINK VOUCHERS 100.30.3005.56049 -$95 ----
PROPERTY TAXES 130.30.3005.51015 ---$1,000,000 -
SPECIAL EVENT REVENUE 130.30.3005.53569 ---$25,000 -
TRANSFER FROM
GENERAL FUND 130.30.3005.57005 ---$5,558,702 -
Total Rec. Mgmt. & General
Support $138,378 $72,812 $436,000 $6,583,702 1,410.02%
Farmer's Market
FARMERS' MARKET
LICENSES 100.30.3015.52045 $57,160 $56,530 $55,000 --
DONATIONS 100.30.3015.56011 $6,615 $3,020 $3,500 --
MISCELLANEOUS
REVENUE 100.30.3015.56045 -$380 $5,000 --
MARKET LINK VOUCHERS 100.30.3015.56049 -$53,076 $44,103 $35,000 --
FARMERS' MARKET
LICENSES 130.30.3015.52045 ---$65,000 -
SPONSORSHIP FEES 130.30.3015.52147 ---$10,000 -
DONATIONS 130.30.3015.56011 ---$10,000 -
MISCELLANEOUS
REVENUE 130.30.3015.56045 ---$1,500 -
MARKET LINK VOUCHERS 130.30.3015.56049 ---$35,000 -
Total Farmer's Market $10,699 $104,033 $98,500 $121,500 23.35%
Rec General Support
GRANTS AND AID 100.30.3020.55251 $20,989 ----
Total Rec General Support $20,989 ----
Crown Community Center
BEV SNACK VENDING
MACHINE 100.30.3030.53200 $13,807 $12,290 $10,000 --
CONCESSIONS 100.30.3030.53203 --$100,000 --
RECREATION PROGRAM
FEES 100.30.3030.53565 $2,481,314 $2,641,993 $3,200,000 --
GRANTS AND AID 100.30.3030.55251 $449,494 $132,950 $90,000 --
MISCELLANEOUS
REVENUE 100.30.3030.56045 -$1,748 $3,500 --
BEV SNACK VENDING
MACHINE 130.30.3030.53200 ---$10,000 -
CONCESSIONS 130.30.3030.53203 ---$50,000 -
RECREATION PROGRAM
FEES 130.30.3030.53565 ---$3,200,000 -
GRANTS AND AID 130.30.3030.55251 ---$130,000 -
MISCELLANEOUS
REVENUE 130.30.3030.56045 ---$3,500 -
Total Crown Community
Center $2,944,614 $2,788,980 $3,403,500 $3,393,500 -0.29%
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 185
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Chandler Community
Center
BEV SNACK VENDING
MACHINE 100.30.3035.53200 $1,304 $1,593 $1,000 --
RECREATION PROGRAM
FEES 100.30.3035.53565 $1,088,160 $1,039,659 $950,000 --
MISCELLANEOUS
REVENUE 100.30.3035.56045 --$500 --
BEV SNACK VENDING
MACHINE 130.30.3035.53200 ---$1,000 -
RECREATION PROGRAM
FEES 130.30.3035.53565 ---$1,300,000 -
MISCELLANEOUS
REVENUE 130.30.3035.56045 ---$500 -
Total Chandler Community
Center $1,089,464 $1,041,252 $951,500 $1,301,500 36.78%
Fleetwood Jourdain Com
Ct
BEV SNACK VENDING
MACHINE 100.30.3040.53200 $2,283 $3,746 $2,000 --
CONCESSIONS 100.30.3040.53203 --$10,000 --
RECREATION - CHARGES
FOR SERVICES 100.30.3040.53560 -$38,587 ---
RECREATION PROGRAM
FEES 100.30.3040.53565 $179,151 $213,401 $220,000 --
GRANTS AND AID 100.30.3040.55251 $67,640 $139,456 $75,000 --
BEV SNACK VENDING
MACHINE 130.30.3040.53200 ---$2,000 -
CONCESSIONS 130.30.3040.53203 ---$10,000 -
RECREATION - CHARGES
FOR SERVICES 130.30.3040.53560 ---$30,000 -
RECREATION PROGRAM
FEES 130.30.3040.53565 ---$240,000 -
GRANTS AND AID 130.30.3040.55251 ---$140,000 -
Total Fleetwood Jourdain
Com Ct $249,073 $395,190 $307,000 $422,000 37.46%
Fleetwood/Jourdain Theatr
RECREATION PROGRAM
FEES 100.30.3045.53565 $35,347 $33,186 $20,000 --
DONATIONS 100.30.3045.56011 $4,066 $30,259 $18,000 --
RECREATION PROGRAM
FEES 130.30.3045.53565 ---$20,000 -
DONATIONS 130.30.3045.56011 ---$18,000 -
Total Fleetwood/Jourdain
Theatr $39,413 $63,445 $38,000 $38,000 0.00%
Recreation Outreach
Program
RECREATION PROGRAM
FEES 100.30.3050.53565 $232,046 $192,493 ---
GRANTS AND AID 100.30.3050.55251 --$230,000 --
GRANTS AND AID 130.30.3050.55251 ---$230,000 -
Total Recreation Outreach
Program $232,046 $192,493 $230,000 $230,000 0.00%
Levy Center Senior Services
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 186
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BEV SNACK VENDING
MACHINE 100.30.3055.53200 $2,775 $1,926 $1,500 --
RECREATION PROGRAM
FEES 100.30.3055.53565 $723,068 $687,054 $675,000 --
SENIOR TAXI COUPON
SALES 100.30.3055.53640 $59,322 $54,818 $60,000 --
Aging Well Conference
Revenues 100.30.3055.56016 -$7,400 $5,000 --
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3055.56067 $671 $11,821 $5,000 --
BEV SNACK VENDING
MACHINE 130.30.3055.53200 ---$1,500 -
RECREATION PROGRAM
FEES 130.30.3055.53565 ---$720,000 -
REIMBURSEMENTS 130.30.3055.53632 ---$5,000 -
SENIOR TAXI COUPON
SALES 130.30.3055.53640 ---$60,000 -
GRANTS AND AID 130.30.3055.55251 ---$36,000 -
MISCELLANEOUS
REVENUE 130.30.3055.56045 ---$5,000 -
Total Levy Center Senior
Services $785,836 $763,020 $746,500 $827,500 10.85%
Boat Ramp Operations
RECREATION PROGRAM
FEES 100.30.3065.53565 $267,112 $264,941 $250,000 --
RECREATION PROGRAM
FEES 130.30.3065.53565 ---$250,000 -
Total Boat Ramp
Operations $267,112 $264,941 $250,000 $250,000 0.00%
Beaches
CONCESSIONS 100.30.3080.53203 --$107,100 --
RECREATION PROGRAM
FEES 100.30.3080.53565 $652,815 $734,989 $560,000 --
RECREATION -
DEFERRED REVENUE 100.30.3080.53566 $6,416 ----
CONCESSIONS 130.30.3080.53203 ---$75,000 -
RECREATION PROGRAM
FEES 130.30.3080.53565 ---$700,000 -
Total Beaches $659,231 $734,989 $667,100 $775,000 16.17%
Pooch Park
RECREATION PROGRAM
FEES 100.30.3081.53565 $10,435 $3,500 $10,000 --
Total Pooch Park $10,435 $3,500 $10,000 --
Crown Ice Rink
RECREATION PROGRAM
FEES 100.30.3095.53565 --$1,579 ---
Total Crown Ice Rink --$1,579 ---
Sports Leagues
CONCESSIONS 100.30.3100.53203 --$25,000 --
RECREATION PROGRAM
FEES 100.30.3100.53565 -$220,060 $266,409 --
CONCESSIONS 130.30.3100.53203 ---$25,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 187
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 130.30.3100.53565 ---$200,000 -
Total Sports Leagues -$220,060 $291,409 $225,000 -22.79%
Special Recreation
RECREATION PROGRAM
FEES 100.30.3130.53565 $81,335 $82,816 $100,000 --
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3130.56067 $2,373 $521 ---
RECREATION PROGRAM
FEES 130.30.3130.53565 ---$100,000 -
Total Special Recreation $83,708 $83,337 $100,000 $100,000 0.00%
Park Rental
RECREATION PROGRAM
FEES 100.30.3131.53565 $58,674 $62,776 $60,000 --
Total Park Rental $58,674 $62,776 $60,000 --
Summer Playgrounds
RECREATION PROGRAM
FEES 100.30.3135.53565 $625 ----
Total Summer Playgrounds $625 ----
Park Service Unit
RECREATION PROGRAM
FEES 100.30.3150.53565 --$90,000 --
RECREATION PROGRAM
FEES 130.30.3150.53565 ---$60,000 -
Total Park Service Unit --$90,000 $60,000 -33.33%
Community Relations
FARMERS' MARKET
LICENSES 100.30.3205.52045 $50 ----
Total Community Relations $50 ----
Gibbs-Morrison Cultural
Center
RECREATION PROGRAM
FEES 100.30.3225.53565 -$15,932 -$13,553 ---
INTEREST REVENUE -
LEASES 100.30.3225.56504 $3,004 ----
RTU AMORTIZATION -
LEASES 100.30.3225.56750 $16,645 $16,644 ---
Total Gibbs-Morrison
Cultural Center $3,717 $3,091 ---
Access Rec - South End
CONCESSIONS 100.30.3505.53203 --$120,000 --
RECREATION PROGRAM
FEES 100.30.3505.53565 -$45,960 $739,000 --
CONCESSIONS 130.30.3505.53203 ---$75,000 -
RECREATION PROGRAM
FEES 130.30.3505.53565 ---$664,000 -
Total Access Rec - South
End -$45,960 $859,000 $739,000 -13.97%
Ecology Center
RECREATION PROGRAM
FEES 100.30.3605.53565 $592,762 $400,059 $375,000 --
DONATIONS 100.30.3605.56011 $400 -$5,000 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 188
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 130.30.3605.53565 ---$425,000 -
Total Ecology Center $593,162 $400,059 $380,000 $425,000 11.84%
Noyes Cultural Arts Center
BEV SNACK VENDING
MACHINE 100.30.3710.53200 $568 $598 $500 --
RECREATION PROGRAM
FEES 100.30.3710.53565 $329,940 $342,901 $342,000 --
BEV SNACK VENDING
MACHINE 130.30.3710.53200 ---$500 -
RECREATION PROGRAM
FEES 130.30.3710.53565 ---$352,000 -
Total Noyes Cultural Arts
Center $330,508 $343,499 $342,500 $352,500 2.92%
Cultural Arts Programs
RECREATION PROGRAM
FEES 100.30.3720.53565 $357,794 $363,038 $360,000 --
RECREATION PROGRAM
FEES 130.30.3720.53565 ---$360,000 -
Total Cultural Arts
Programs $357,794 $363,038 $360,000 $360,000 0.00%
Total Revenues $7,875,527 $7,983,884 $9,706,009 $16,260,202 67.53%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Farmer's Market
REGULAR PAY 100.30.3015.61010 $2,410 $536 ---
RECREATION INSTRUCTORS
REG PAY 100.30.3015.61011 -$298 ---
SEASONAL EMPLOYEES 100.30.3015.61060 $32,055 $22,213 $30,000 --
SOCIAL SECURITY 100.30.3015.61725 $2,137 $1,429 ---
MEDICARE 100.30.3015.61730 $500 $334 ---
PRINTING 100.30.3015.62210 $1,510 $328 $2,500 --
MEMBERSHIP DUES 100.30.3015.62360 --$300 --
RENTALS 100.30.3015.62375 $1,881 -$1,700 --
OTHER PROGRAM COSTS 100.30.3015.62490 $37,418 $70,342 $31,000 --
CLOTHING 100.30.3015.65020 --$500 --
FOOD 100.30.3015.65025 $2,089 $1,993 $500 --
JANITORIAL SUPPLIES 100.30.3015.65040 $1,548 -$100 --
OFFICE SUPPLIES 100.30.3015.65095 $2,292 $79 $200 --
RECREATION SUPPLIES 100.30.3015.65110 $1,966 $767 $2,000 --
SEASONAL EMPLOYEES 130.30.3015.61060 ---$30,000 -
SOCIAL SECURITY 130.30.3015.61725 ---$372 -
MEDICARE 130.30.3015.61730 ---$87 -
PRINTING 130.30.3015.62210 ---$2,500 -
TRAINING & TRAVEL 130.30.3015.62295 ---$200 -
-
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 189
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEMBERSHIP DUES 130.30.3015.62360 ---$300 -
OTHER PROGRAM COSTS 130.30.3015.62490 ---$35,000 -
CLOTHING 130.30.3015.65020 ---$500 -
FOOD 130.30.3015.65025 ---$2,000 -
JANITORIAL SUPPLIES 130.30.3015.65040 ---$100 -
MINOR EQUIPMENT &
TOOLS 130.30.3015.65085 ---$1,700 -
OFFICE SUPPLIES 130.30.3015.65095 ---$200 -
RECREATION SUPPLIES 130.30.3015.65110 ---$2,000 -
Total Farmer's Market $85,807 $98,318 $68,800 $74,959 8.95%
Youth Engagement Division
OTHER PROGRAM COSTS 100.30.3215.62490 $331 ----
Total Youth Engagement
Division
$331 ----
Rec. Mgmt. & General Support
REGULAR PAY 100.30.3005.61010 $849,485 $1,240,160 $1,102,713 --
PERMANENT PART-TIME 100.30.3005.61050 -$767 ---
SEASONAL EMPLOYEES 100.30.3005.61060 $36,878 $19,043 $33,000 --
OVERTIME PAY 100.30.3005.61110 $2,415 $10,819 $5,050 --
TERMINATION PAYOUTS 100.30.3005.61415 $728 ----
COMP / VACATION PAYOUTS 100.30.3005.61430 -$15,302 ---
HEALTH INSURANCE 100.30.3005.61510 $123,641 $166,480 $137,853 --
VISION INSURANCE 100.30.3005.61513 $181 $302 $222 --
LIFE INSURANCE 100.30.3005.61615 $610 $857 $770 --
AUTO ALLOWANCE 100.30.3005.61625 $7,673 $9,060 $7,335 --
CELL PHONE ALLOWANCE 100.30.3005.61626 $3,375 $4,254 $2,964 --
IMRF 100.30.3005.61710 $28,788 $37,282 $46,208 --
SOCIAL SECURITY 100.30.3005.61725 $52,165 $74,798 $65,981 --
MEDICARE 100.30.3005.61730 $12,563 $18,279 $16,140 --
ADVERTISING 100.30.3005.62205 $2,121 $1,337 ---
PRINTING 100.30.3005.62210 $2,277 $2,051 ---
TRAINING & TRAVEL 100.30.3005.62295 $24,176 $18,289 $17,000 --
RENTAL OF AUTO-FLEET
MAINTENANCE 100.30.3005.62305 $99,996 $129,996 $130,000 --
RENTAL OF AUTO
REPLACEMENT 100.30.3005.62309 $30,000 $30,000 $150,000 --
POSTAGE 100.30.3005.62315 $63 $83 ---
MEMBERSHIP DUES 100.30.3005.62360 $1,479 $1,510 $4,433 --
RENTALS 100.30.3005.62375 $18 $1,052 ---
OTHER PROGRAM COSTS 100.30.3005.62490 $42,939 $95,037 $60,000 --
COMMUNITY PICNIC-
SPECIAL EVENTS 100.30.3005.62513 $1,281 -$44 ---
Cradle to Career
Programming 100.30.3005.62647 --$50,000 --
LEASE PAYMENTS 100.30.3005.62655 $73,785 $2,500 ---
CREDIT CARD FEES 100.30.3005.62705 $145,471 $197,871 $100,000 --
Holiday Food Drive Expenses 100.30.3005.62996 $13,005 $7,571 ---
FOOD 100.30.3005.65025 $6,319 $6,779 $670 --
LICENSING/REGULATORY
SUPP 100.30.3005.65045 $4,200 $1,488 ---
MINOR EQUIPMENT &
TOOLS 100.30.3005.65085 -$3,285 ---
OFFICE SUPPLIES 100.30.3005.65095 $5,494 $1,766 $6,000 --
RECREATION SUPPLIES 100.30.3005.65110 $3,008 $3,315 ---
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 190
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FURNITURE & FIXTURES 100.30.3005.65625 $400 ----
TRANSFER TO INSURANCE -
RISK 100.30.3005.66030 $472,500 $486,504 $486,500 --
REGULAR PAY 130.30.3005.61010 ---$1,167,570 -
SEASONAL EMPLOYEES 130.30.3005.61060 ---$33,000 -
OVERTIME PAY 130.30.3005.61110 ---$5,050 -
HEALTH INSURANCE 130.30.3005.61510 ---$165,020 -
VISION INSURANCE 130.30.3005.61513 ---$261 -
LIFE INSURANCE 130.30.3005.61615 ---$816 -
AUTO ALLOWANCE 130.30.3005.61625 ---$8,010 -
CELL PHONE ALLOWANCE 130.30.3005.61626 ---$3,414 -
IMRF 130.30.3005.61710 ---$59,114 -
SOCIAL SECURITY 130.30.3005.61725 ---$69,813 -
MEDICARE 130.30.3005.61730 ---$17,749 -
TRAINING & TRAVEL 130.30.3005.62295 ---$17,000 -
RENTAL OF AUTO-FLEET
MAINTENANCE 130.30.3005.62305 ---$130,000 -
RENTAL OF AUTO
REPLACEMENT 130.30.3005.62309 ---$150,000 -
MEMBERSHIP DUES 130.30.3005.62360 ---$4,500 -
OTHER PROGRAM COSTS 130.30.3005.62490 ---$110,000 -
CREDIT CARD FEES 130.30.3005.62705 ---$100,000 -
FOOD 130.30.3005.65025 ---$700 -
OFFICE SUPPLIES 130.30.3005.65095 ---$6,000 -
TRANSFER TO INSURANCE -
RISK 130.30.3005.66030 ---$425,000 -
Total Rec. Mgmt. & General
Support $2,047,032 $2,587,793 $2,422,839 $2,473,017 2.07%
Rec General Support
CELL PHONE ALLOWANCE 100.30.3020.61626 $101 ----
RECREATION SUPPLIES 100.30.3020.65110 $170 ----
Total Rec General Support $271 ----
Park Utilities
ELECTRICITY 100.30.3025.64005 $48,956 $135,894 ---
NATURAL GAS 100.30.3025.64015 $10,876 $12,011 ---
JANITORIAL SUPPLIES 100.30.3025.65040 $291 $144 ---
MINOR EQUIPMENT &
TOOLS 100.30.3025.65085 $2,161 $4,443 ---
Total Park Utilities $62,284 $152,492 ---
Crown Community Center
REGULAR PAY 100.30.3030.61010 $1,326,452 $1,559,321 $1,631,978 --
RECREATION INSTRUCTORS
REG PAY 100.30.3030.61011 $213,118 $223,585 $251,000 --
PROGRAM ASSISTANTS 100.30.3030.61013 $227,923 $72,164 $96,000 --
PERMANENT PART-TIME 100.30.3030.61050 $205,935 $325,254 $449,536 --
SEASONAL EMPLOYEES 100.30.3030.61060 $289,283 $280,838 $295,000 --
OVERTIME PAY 100.30.3030.61110 $45,476 $63,303 $40,000 --
TERMINATION PAYOUTS 100.30.3030.61415 $9,894 $1,190 ---
COMP / VACATION PAYOUTS 100.30.3030.61430 $2,155 $2,715 ---
HEALTH INSURANCE 100.30.3030.61510 $199,811 $213,146 $219,096 --
VISION INSURANCE 100.30.3030.61513 $316 $224 $228 --
LIFE INSURANCE 100.30.3030.61615 $331 $421 $480 --
AUTO ALLOWANCE 100.30.3030.61625 $450 $900 $900 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 191
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE ALLOWANCE 100.30.3030.61626 $996 $1,584 $1,584 --
SHOE ALLOWANCE 100.30.3030.61630 $1,080 $2,535 $2,535 --
IMRF 100.30.3030.61710 $56,522 $55,964 $88,444 --
SOCIAL SECURITY 100.30.3030.61725 $141,650 $154,105 $129,366 --
MEDICARE 100.30.3030.61730 $33,128 $36,041 $30,255 --
ADVERTISING 100.30.3030.62205 $2,477 $1,904 ---
PRINTING 100.30.3030.62210 $1,787 $353 $2,500 --
OFFICE EQUIPMENT MAINT 100.30.3030.62235 $14 $90 ---
OTHER EQMT
MAINTENANCE 100.30.3030.62245 $19,954 $25,576 $23,100 --
CROWN CENTER SYSTEMS
REPAIR 100.30.3030.62251 $88,051 $36,496 $82,000 --
TRAINING & TRAVEL 100.30.3030.62295 $11,188 $9,985 $15,000 --
MEMBERSHIP DUES 100.30.3030.62360 $14,981 $17,755 $14,000 --
RENTALS 100.30.3030.62375 $60 $2,176 ---
PRESCHOOL GRANT
EXPENSE 100.30.3030.62479 $3,558 ----
OTHER PROGRAM COSTS 100.30.3030.62490 $19,344 $14,749 $7,000 --
LICENSED PEST CONTROL
SERVICES 100.30.3030.62495 $895 -$1,500 --
INSTRUCTOR SERVICES 100.30.3030.62505 $109,773 $90,009 $82,000 --
FIELD TRIPS 100.30.3030.62507 $59,713 $55,908 $36,000 --
SPORTS OFFICIALS 100.30.3030.62508 $6,752 -$5,500 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3030.62509 $3,997 $286,605 $165,000 --
SECURITY ALARM
CONTRACTS 100.30.3030.62518 $2,577 $4,422 $2,100 --
ELECTRICITY 100.30.3030.64005 $307,257 $376,311 $260,000 --
NATURAL GAS 100.30.3030.64015 $62,033 $65,856 $80,000 --
TELECOMMUNICATIONS -
WIRELESS 100.30.3030.64540 $640 ----
CLOTHING 100.30.3030.65020 $7,323 $4,067 $15,000 --
FOOD 100.30.3030.65025 $31,149 $30,185 $40,000 --
JANITORIAL SUPPLIES 100.30.3030.65040 $30,269 $41,766 $40,000 --
BLDG MAINTENANCE
MATERIAL 100.30.3030.65050 $12,028 $6,918 $12,000 --
OFFICE/OTHER EQT MTN
MATL 100.30.3030.65070 $7,330 $6,898 $5,000 --
MEDICAL & LAB SUPPLIES 100.30.3030.65075 $901 $1,557 $2,500 --
OFFICE SUPPLIES 100.30.3030.65095 $4,640 $4,888 $4,000 --
RECREATION SUPPLIES 100.30.3030.65110 $86,869 $82,187 $70,000 --
FITNESS INCENTIVE 100.30.3030.65141 $500 $500 ---
WORKERS COMP TTD
PYMTS (NON SWORN)100.30.3030.66049 -$806 ---
TRANSFER TO CROWN
MAINTENANCE FUND 100.30.3030.66158 $174,996 $174,996 $175,000 --
REGULAR PAY 130.30.3030.61010 ---$1,789,752 -
RECREATION INSTRUCTORS
REG PAY 130.30.3030.61011 ---$168,235 -
PROGRAM ASSISTANTS 130.30.3030.61013 ---$14,000 -
PERMANENT PART-TIME 130.30.3030.61050 ---$462,964 -
SEASONAL EMPLOYEES 130.30.3030.61060 ---$295,000 -
OVERTIME PAY 130.30.3030.61110 ---$40,000 -
HEALTH INSURANCE 130.30.3030.61510 ---$245,829 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 192
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VISION INSURANCE 130.30.3030.61513 ---$264 -
LIFE INSURANCE 130.30.3030.61615 ---$491 -
AUTO ALLOWANCE 130.30.3030.61625 ---$900 -
CELL PHONE ALLOWANCE 130.30.3030.61626 ---$2,448 -
SHOE ALLOWANCE 130.30.3030.61630 ---$2,990 -
IMRF 130.30.3030.61710 ---$110,313 -
SOCIAL SECURITY 130.30.3030.61725 ---$182,363 -
MEDICARE 130.30.3030.61730 ---$42,662 -
PRINTING 130.30.3030.62210 ---$2,500 -
OTHER EQMT
MAINTENANCE 130.30.3030.62245 ---$23,100 -
CROWN CENTER SYSTEMS
REPAIR 130.30.3030.62251 ---$25,000 -
TRAINING & TRAVEL 130.30.3030.62295 ---$15,000 -
MEMBERSHIP DUES 130.30.3030.62360 ---$18,000 -
OTHER PROGRAM COSTS 130.30.3030.62490 ---$14,000 -
LICENSED PEST CONTROL
SERVICES 130.30.3030.62495 ---$1,500 -
INSTRUCTOR SERVICES 130.30.3030.62505 ---$82,000 -
FIELD TRIPS 130.30.3030.62507 ---$36,000 -
SPORTS OFFICIALS 130.30.3030.62508 ---$12,000 -
SERVICE AGREEMENTS/
CONTRACTS 130.30.3030.62509 ---$165,000 -
SECURITY ALARM
CONTRACTS 130.30.3030.62518 ---$2,100 -
ELECTRICITY 130.30.3030.64005 ---$260,000 -
NATURAL GAS 130.30.3030.64015 ---$80,000 -
CLOTHING 130.30.3030.65020 ---$5,000 -
FOOD 130.30.3030.65025 ---$40,000 -
JANITORIAL SUPPLIES 130.30.3030.65040 ---$30,000 -
BLDG MAINTENANCE
MATERIAL 130.30.3030.65050 ---$8,000 -
OFFICE/OTHER EQT MTN
MATL 130.30.3030.65070 ---$10,000 -
MEDICAL & LAB SUPPLIES 130.30.3030.65075 ---$2,500 -
OFFICE SUPPLIES 130.30.3030.65095 ---$5,000 -
RECREATION SUPPLIES 130.30.3030.65110 ---$80,000 -
TRANSFER TO CROWN
MAINTENANCE FUND 130.30.3030.66158 ---$175,000 -
Total Crown Community
Center $3,825,573 $4,336,254 $4,375,602 $4,449,911 1.70%
Chandler Community Center
REGULAR PAY 100.30.3035.61010 $108,881 $164,613 $166,887 --
RECREATION INSTRUCTORS
REG PAY 100.30.3035.61011 $67,545 $73,443 $75,000 --
PROGRAM ASSISTANTS 100.30.3035.61013 $1,369 $6,982 ---
PERMANENT PART-TIME 100.30.3035.61050 $141,177 $148,833 $114,750 --
SEASONAL EMPLOYEES 100.30.3035.61060 $108,677 $198,290 $125,000 --
OVERTIME PAY 100.30.3035.61110 $10,424 $17,199 $10,000 --
HEALTH INSURANCE 100.30.3035.61510 $9,310 $18,322 $19,024 --
LIFE INSURANCE 100.30.3035.61615 $56 $63 $66 --
CELL PHONE ALLOWANCE 100.30.3035.61626 $150 $360 $360 --
SHOE ALLOWANCE 100.30.3035.61630 $540 $460 $460 --
IMRF 100.30.3035.61710 $6,204 $7,742 $10,707 --
Table of ContentsParks and Recreation Fund (130)
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SOCIAL SECURITY 100.30.3035.61725 $27,041 $37,468 $17,513 --
MEDICARE 100.30.3035.61730 $6,324 $8,763 $4,096 --
ADVERTISING 100.30.3035.62205 -$143 ---
OFFICE EQUIPMENT MAINT 100.30.3035.62235 -$41,210 ---
OTHER EQMT
MAINTENANCE 100.30.3035.62245 -$31 ---
TRAINING & TRAVEL 100.30.3035.62295 $3,158 $2,029 $4,000 --
POSTAGE 100.30.3035.62315 $172 ----
MEMBERSHIP DUES 100.30.3035.62360 $381 $302 $800 --
OTHER PROGRAM COSTS 100.30.3035.62490 $68,111 $9,360 ---
LICENSED PEST CONTROL
SERVICES 100.30.3035.62495 $396 $40 $700 --
INSTRUCTOR SERVICES 100.30.3035.62505 $477,338 $439,746 $500,000 --
WORK- STUDY 100.30.3035.62506 $137 ----
FIELD TRIPS 100.30.3035.62507 $15,647 $13,850 $10,000 --
OTHER CHARGES-
CHARGEBACK 100.30.3035.62740 --$1,818 ---
MISCELLANEOUS 100.30.3035.62770 $352 $209 ---
ELECTRICITY 100.30.3035.64005 $10,715 $6,350 ---
NATURAL GAS 100.30.3035.64015 $5,519 $6,060 ---
CLOTHING 100.30.3035.65020 $7,322 $1,369 $5,000 --
FOOD 100.30.3035.65025 $780 $1,142 $1,000 --
JANITORIAL SUPPLIES 100.30.3035.65040 $2,330 $3,583 $1,000 --
BLDG MAINTENANCE
MATERIAL 100.30.3035.65050 $1,617 $392 $2,300 --
OFFICE/OTHER EQT MTN
MATL 100.30.3035.65070 $107 -$200 --
SAFETY EQUIPMENT 100.30.3035.65090 $797 $1,428 $500 --
OFFICE SUPPLIES 100.30.3035.65095 $1,351 $183 $500 --
RECREATION SUPPLIES 100.30.3035.65110 $19,957 $20,126 $20,000 --
REGULAR PAY 130.30.3035.61010 ---$226,190 -
RECREATION INSTRUCTORS
REG PAY 130.30.3035.61011 ---$75,000 -
PERMANENT PART-TIME 130.30.3035.61050 ---$133,661 -
SEASONAL EMPLOYEES 130.30.3035.61060 ---$200,000 -
OVERTIME PAY 130.30.3035.61110 ---$18,000 -
HEALTH INSURANCE 130.30.3035.61510 ---$34,897 -
LIFE INSURANCE 130.30.3035.61615 ---$124 -
AUTO ALLOWANCE 130.30.3035.61625 ---$450 -
CELL PHONE ALLOWANCE 130.30.3035.61626 ---$612 -
SHOE ALLOWANCE 130.30.3035.61630 ---$690 -
IMRF 130.30.3035.61710 ---$17,736 -
SOCIAL SECURITY 130.30.3035.61725 ---$40,589 -
MEDICARE 130.30.3035.61730 ---$9,497 -
TRAINING & TRAVEL 130.30.3035.62295 ---$4,000 -
MEMBERSHIP DUES 130.30.3035.62360 ---$800 -
LICENSED PEST CONTROL
SERVICES 130.30.3035.62495 ---$700 -
INSTRUCTOR SERVICES 130.30.3035.62505 ---$600,000 -
FIELD TRIPS 130.30.3035.62507 ---$10,000 -
CLOTHING 130.30.3035.65020 ---$5,000 -
FOOD 130.30.3035.65025 ---$1,000 -
JANITORIAL SUPPLIES 130.30.3035.65040 ---$1,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 194
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BLDG MAINTENANCE
MATERIAL 130.30.3035.65050 ---$2,500 -
SAFETY EQUIPMENT 130.30.3035.65090 ---$500 -
OFFICE SUPPLIES 130.30.3035.65095 ---$1,000 -
RECREATION SUPPLIES 130.30.3035.65110 ---$20,000 -
Total Chandler Community
Center $1,103,884 $1,228,273 $1,089,863 $1,403,946 28.82%
Fleetwood Jourdain Com Ct
REGULAR PAY 100.30.3040.61010 $425,655 $510,397 $534,266 --
RECREATION INSTRUCTORS
REG PAY 100.30.3040.61011 $12,461 $19,435 $13,000 --
PROGRAM ASSISTANTS 100.30.3040.61013 $33,876 $38,990 $35,000 --
PERMANENT PART-TIME 100.30.3040.61050 $123,098 $122,448 $62,717 --
SEASONAL EMPLOYEES 100.30.3040.61060 $147,439 $62,816 $100,000 --
OVERTIME PAY 100.30.3040.61110 $6,741 $15,284 $7,000 --
TERMINATION PAYOUTS 100.30.3040.61415 $7,090 $33,221 ---
COMP / VACATION PAYOUTS 100.30.3040.61430 $4,396 ----
HEALTH INSURANCE 100.30.3040.61510 $75,327 $76,748 $81,651 --
VISION INSURANCE 100.30.3040.61513 $225 $257 $264 --
LIFE INSURANCE 100.30.3040.61615 $232 $252 $272 --
AUTO ALLOWANCE 100.30.3040.61625 $900 $825 $900 --
CELL PHONE ALLOWANCE 100.30.3040.61626 $744 $822 $864 --
SHOE ALLOWANCE 100.30.3040.61630 $515 $615 $460 --
IMRF 100.30.3040.61710 $18,915 $19,786 $26,567 --
SOCIAL SECURITY 100.30.3040.61725 $46,518 $48,951 $37,151 --
MEDICARE 100.30.3040.61730 $10,809 $11,448 $8,689 --
PRINTING 100.30.3040.62210 $17 ----
BLDG MAINTENANCE
SERVICES 100.30.3040.62225 $5,550 $5,705 $6,500 --
OTHER EQMT
MAINTENANCE 100.30.3040.62245 $373 $646 $1,400 --
TRAINING & TRAVEL 100.30.3040.62295 $3,747 $1,102 $5,000 --
MEMBERSHIP DUES 100.30.3040.62360 $225 -$1,335 --
OTHER PROGRAM COSTS 100.30.3040.62490 $1,005 $461 $5,000 --
LICENSED PEST CONTROL
SERVICES 100.30.3040.62495 $1,122 $166 $800 --
INSTRUCTOR SERVICES 100.30.3040.62505 $7,896 $23,709 $20,000 --
FIELD TRIPS 100.30.3040.62507 $25,043 $25,917 $25,500 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3040.62509 -$250 ---
ENTERTAIN/PERFORMER
SERV 100.30.3040.62511 $2,347 $10,964 $3,500 --
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3040.62525 $508 $2,157 ---
Holiday Food Drive Expenses 100.30.3040.62996 $873 $1,107 ---
ELECTRICITY 100.30.3040.64005 $31,302 $32,303 ---
NATURAL GAS 100.30.3040.64015 $8,673 $10,086 ---
CLOTHING 100.30.3040.65020 $1,562 $4,478 $6,000 --
FOOD 100.30.3040.65025 $51,538 $57,022 $55,000 --
JANITORIAL SUPPLIES 100.30.3040.65040 $7,415 $7,683 $8,700 --
BLDG MAINTENANCE
MATERIAL 100.30.3040.65050 $85 $672 ---
OFFICE SUPPLIES 100.30.3040.65095 $1,628 $1,364 $3,000 --
RECREATION SUPPLIES 100.30.3040.65110 $32,184 $20,995 $30,000 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 195
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 130.30.3040.61010 ---$608,866 -
RECREATION INSTRUCTORS
REG PAY 130.30.3040.61011 ---$13,000 -
PROGRAM ASSISTANTS 130.30.3040.61013 ---$35,000 -
PERMANENT PART-TIME 130.30.3040.61050 ---$53,375 -
SEASONAL EMPLOYEES 130.30.3040.61060 ---$120,000 -
OVERTIME PAY 130.30.3040.61110 ---$7,000 -
HEALTH INSURANCE 130.30.3040.61510 ---$116,764 -
VISION INSURANCE 130.30.3040.61513 ---$226 -
LIFE INSURANCE 130.30.3040.61615 ---$244 -
AUTO ALLOWANCE 130.30.3040.61625 ---$900 -
CELL PHONE ALLOWANCE 130.30.3040.61626 ---$1,224 -
SHOE ALLOWANCE 130.30.3040.61630 ---$690 -
IMRF 130.30.3040.61710 ---$34,044 -
SOCIAL SECURITY 130.30.3040.61725 ---$48,127 -
MEDICARE 130.30.3040.61730 ---$12,186 -
ADVERTISING 130.30.3040.62205 ---$500 -
BLDG MAINTENANCE
SERVICES 130.30.3040.62225 ---$6,500 -
OTHER EQMT
MAINTENANCE 130.30.3040.62245 ---$1,400 -
TRAINING & TRAVEL 130.30.3040.62295 ---$5,000 -
MEMBERSHIP DUES 130.30.3040.62360 ---$1,300 -
OTHER PROGRAM COSTS 130.30.3040.62490 ---$7,500 -
LICENSED PEST CONTROL
SERVICES 130.30.3040.62495 ---$800 -
INSTRUCTOR SERVICES 130.30.3040.62505 ---$20,000 -
FIELD TRIPS 130.30.3040.62507 ---$25,500 -
ENTERTAIN/PERFORMER
SERV 130.30.3040.62511 ---$1,000 -
CLOTHING 130.30.3040.65020 ---$5,000 -
FOOD 130.30.3040.65025 ---$25,000 -
JANITORIAL SUPPLIES 130.30.3040.65040 ---$8,700 -
OFFICE SUPPLIES 130.30.3040.65095 ---$3,000 -
RECREATION SUPPLIES 130.30.3040.65110 ---$22,000 -
Total Fleetwood Jourdain
Com Ct $1,098,037 $1,169,081 $1,080,536 $1,184,846 9.65%
Fleetwood/Jourdain Theatr
REGULAR PAY 100.30.3045.61010 $77,714 $95,375 $97,596 --
PERMANENT PART-TIME 100.30.3045.61050 -$1,417 ---
HEALTH INSURANCE 100.30.3045.61510 $8,929 $9,161 $9,512 --
LIFE INSURANCE 100.30.3045.61615 $64 $77 $82 --
CELL PHONE ALLOWANCE 100.30.3045.61626 $150 $330 $360 --
IMRF 100.30.3045.61710 $2,615 $2,862 $3,661 --
SOCIAL SECURITY 100.30.3045.61725 $4,684 $5,882 $6,074 --
MEDICARE 100.30.3045.61730 $1,095 $1,376 $1,421 --
ADVERTISING 100.30.3045.62205 -$315 ---
PRINTING 100.30.3045.62210 $2,338 $5,023 $1,000 --
OTHER PROFESSIONAL
SERVICES 100.30.3045.62272 --$15,000 --
MEMBERSHIP DUES 100.30.3045.62360 $45 ----
RENTALS 100.30.3045.62375 $911 $881 ---
OTHER PROGRAM COSTS 100.30.3045.62490 $3,288 $5,592 $3,400 --
Table of ContentsParks and Recreation Fund (130)
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
INSTRUCTOR SERVICES 100.30.3045.62505 $29,206 $40,110 $10,000 --
ENTERTAIN/PERFORMER
SERV 100.30.3045.62511 $19,900 $21,600 $33,000 --
RENTAL SERVICES 100.30.3045.62515 $3,321 $9,641 $5,000 --
CLOTHING 100.30.3045.65020 --$2,000 --
FOOD 100.30.3045.65025 $887 $1,869 $2,000 --
OFFICE SUPPLIES 100.30.3045.65095 $90 $100 $500 --
RECREATION SUPPLIES 100.30.3045.65110 $3,579 $4,941 $1,000 --
REGULAR PAY 130.30.3045.61010 ---$103,038 -
HEALTH INSURANCE 130.30.3045.61510 ---$10,340 -
LIFE INSURANCE 130.30.3045.61615 ---$87 -
CELL PHONE ALLOWANCE 130.30.3045.61626 ---$360 -
IMRF 130.30.3045.61710 ---$5,297 -
SOCIAL SECURITY 130.30.3045.61725 ---$6,411 -
MEDICARE 130.30.3045.61730 ---$1,500 -
PRINTING 130.30.3045.62210 ---$1,000 -
OTHER PROFESSIONAL
SERVICES 130.30.3045.62272 ---$15,000 -
OTHER PROGRAM COSTS 130.30.3045.62490 ---$3,400 -
INSTRUCTOR SERVICES 130.30.3045.62505 ---$10,000 -
ENTERTAIN/PERFORMER
SERV 130.30.3045.62511 ---$33,000 -
RENTAL SERVICES 130.30.3045.62515 ---$5,000 -
CLOTHING 130.30.3045.65020 ---$2,000 -
FOOD 130.30.3045.65025 ---$2,000 -
OFFICE SUPPLIES 130.30.3045.65095 ---$500 -
RECREATION SUPPLIES 130.30.3045.65110 ---$1,000 -
Total Fleetwood/Jourdain
Theatr
$158,816 $206,551 $191,606 $199,933 4.35%
Recreation Outreach Program
REGULAR PAY 100.30.3050.61010 $4,924 ----
RECREATION INSTRUCTORS
REG PAY 100.30.3050.61011 $998 ----
PROGRAM ASSISTANTS 100.30.3050.61013 $41,280 $59,711 ---
PERMANENT PART-TIME 100.30.3050.61050 $276 ----
SEASONAL EMPLOYEES 100.30.3050.61060 $60,946 $81,880 $100,000 --
OVERTIME PAY 100.30.3050.61110 $201 $1,475 ---
SHOE ALLOWANCE 100.30.3050.61630 $155 $155 ---
IMRF 100.30.3050.61710 $1,019 $897 ---
SOCIAL SECURITY 100.30.3050.61725 $6,744 $8,880 ---
MEDICARE 100.30.3050.61730 $1,577 $2,077 ---
PRINTING 100.30.3050.62210 --$2,000 --
OTHER PROGRAM COSTS 100.30.3050.62490 -$145 ---
CLOTHING 100.30.3050.65020 $1,562 $3,000 $3,600 --
FOOD 100.30.3050.65025 $181,680 $122,739 $190,000 --
JANITORIAL SUPPLIES 100.30.3050.65040 $1,757 ----
OFFICE SUPPLIES 100.30.3050.65095 $392 -$100 --
RECREATION SUPPLIES 100.30.3050.65110 $4,396 $1,761 ---
SEASONAL EMPLOYEES 130.30.3050.61060 ---$102,000 -
SOCIAL SECURITY 130.30.3050.61725 ---$6,200 -
MEDICARE 130.30.3050.61730 ---$1,450 -
PRINTING 130.30.3050.62210 ---$2,000 -
SUMMER MEAL PROGRAM 130.30.3050.63546 ---$120,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 197
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CLOTHING 130.30.3050.65020 ---$1,000 -
FOOD 130.30.3050.65025 ---$70,000 -
RECREATION SUPPLIES 130.30.3050.65110 ---$700 -
Total Recreation Outreach
Program $307,907 $282,720 $295,700 $303,350 2.59%
Levy Center Senior Services
REGULAR PAY 100.30.3055.61010 $529,925 $605,483 $590,301 --
RECREATION INSTRUCTORS
REG PAY 100.30.3055.61011 $38,702 $34,330 $44,000 --
PROGRAM ASSISTANTS 100.30.3055.61013 $10,589 $3,604 $10,000 --
PERMANENT PART-TIME 100.30.3055.61050 $145,143 $136,308 $162,441 --
SEASONAL EMPLOYEES 100.30.3055.61060 $2,854 $3,940 $1,000 --
SPECIAL EVENT PAY 100.30.3055.61062 $1,188 $966 $2,000 --
OVERTIME PAY 100.30.3055.61110 $10,356 $15,176 $2,500 --
TERMINATION PAYOUTS 100.30.3055.61415 $334 $645 ---
HEALTH INSURANCE 100.30.3055.61510 $77,762 $73,023 $74,859 --
VISION INSURANCE 100.30.3055.61513 $168 $113 $114 --
LIFE INSURANCE 100.30.3055.61615 $247 $311 $329 --
AUTO ALLOWANCE 100.30.3055.61625 $900 $900 $900 --
CELL PHONE ALLOWANCE 100.30.3055.61626 $1,074 $1,584 $1,584 --
SHOE ALLOWANCE 100.30.3055.61630 $1,620 $1,380 $1,380 --
IMRF 100.30.3055.61710 $22,032 $21,102 $32,317 --
SOCIAL SECURITY 100.30.3055.61725 $44,830 $48,767 $46,910 --
MEDICARE 100.30.3055.61730 $10,484 $11,405 $10,971 --
ADVERTISING 100.30.3055.62205 $2,382 $1,243 $2,000 --
PRINTING 100.30.3055.62210 $3,992 $2,130 $4,300 --
BLDG MAINTENANCE
SERVICES 100.30.3055.62225 $956 ----
OTHER EQMT
MAINTENANCE 100.30.3055.62245 $2,954 $3,032 $6,350 --
TRAINING & TRAVEL 100.30.3055.62295 $1,081 $2,396 $5,000 --
MEMBERSHIP DUES 100.30.3055.62360 $1,019 $795 $1,050 --
OTHER PROGRAM COSTS 100.30.3055.62490 $1,338 $106 ---
LICENSED PEST CONTROL
SERVICES 100.30.3055.62495 $636 -$750 --
INSTRUCTOR SERVICES 100.30.3055.62505 $268,849 $319,361 $272,700 --
FIELD TRIPS 100.30.3055.62507 $11,969 $8,448 $3,500 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3055.62509 $4,424 $9,073 $4,800 --
ENTERTAIN/PERFORMER
SERV 100.30.3055.62511 $2,554 $1,334 $1,900 --
RENTAL SERVICES 100.30.3055.62515 $5,329 $2,454 $4,000 --
COUPON PMTS-CAB
SUBSIDY 100.30.3055.62695 $124,234 $142,874 $125,000 --
ELECTRICITY 100.30.3055.64005 $47,225 $56,264 ---
NATURAL GAS 100.30.3055.64015 $3,755 $4,767 ---
CLOTHING 100.30.3055.65020 $861 $909 $4,000 --
FOOD 100.30.3055.65025 $56,984 $51,798 $43,000 --
JANITORIAL SUPPLIES 100.30.3055.65040 $8,046 $8,684 $8,000 --
BLDG MAINTENANCE
MATERIAL 100.30.3055.65050 $7,661 $21,202 $20,000 --
OFFICE/OTHER EQT MTN
MATL 100.30.3055.65070 --$415 --
OFFICE SUPPLIES 100.30.3055.65095 $3,760 $3,990 $4,050 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 198
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION SUPPLIES 100.30.3055.65110 $22,332 $18,741 $20,600 --
FITNESS INCENTIVE 100.30.3055.65141 $500 $2,500 ---
Aging Well Conference
Expenses 100.30.3055.66461 $2,804 $3,056 ---
REGULAR PAY 130.30.3055.61010 ---$518,528 -
RECREATION INSTRUCTORS
REG PAY 130.30.3055.61011 ---$60,000 -
PROGRAM ASSISTANTS 130.30.3055.61013 ---$12,000 -
PERMANENT PART-TIME 130.30.3055.61050 ---$212,762 -
SEASONAL EMPLOYEES 130.30.3055.61060 ---$1,000 -
OVERTIME PAY 130.30.3055.61110 ---$7,500 -
HEALTH INSURANCE 130.30.3055.61510 ---$74,373 -
VISION INSURANCE 130.30.3055.61513 ---$76 -
LIFE INSURANCE 130.30.3055.61615 ---$279 -
AUTO ALLOWANCE 130.30.3055.61625 ---$900 -
CELL PHONE ALLOWANCE 130.30.3055.61626 ---$1,224 -
SHOE ALLOWANCE 130.30.3055.61630 ---$1,840 -
IMRF 130.30.3055.61710 ---$36,852 -
SOCIAL SECURITY 130.30.3055.61725 ---$52,250 -
MEDICARE 130.30.3055.61730 ---$12,225 -
ADVERTISING 130.30.3055.62205 ---$2,000 -
PRINTING 130.30.3055.62210 ---$4,300 -
OTHER EQMT
MAINTENANCE 130.30.3055.62245 ---$6,000 -
TRAINING & TRAVEL 130.30.3055.62295 ---$5,000 -
MEMBERSHIP DUES 130.30.3055.62360 ---$1,000 -
LICENSED PEST CONTROL
SERVICES 130.30.3055.62495 ---$750 -
INSTRUCTOR SERVICES 130.30.3055.62505 ---$320,000 -
FIELD TRIPS 130.30.3055.62507 ---$10,000 -
SERVICE AGREEMENTS/
CONTRACTS 130.30.3055.62509 ---$4,800 -
ENTERTAIN/PERFORMER
SERV 130.30.3055.62511 ---$1,000 -
RENTAL SERVICES 130.30.3055.62515 ---$2,000 -
COUPON PMTS-CAB
SUBSIDY 130.30.3055.62695 ---$125,000 -
CLOTHING 130.30.3055.65020 ---$4,000 -
FOOD 130.30.3055.65025 ---$43,000 -
JANITORIAL SUPPLIES 130.30.3055.65040 ---$12,000 -
BLDG MAINTENANCE
MATERIAL 130.30.3055.65050 ---$10,000 -
OFFICE SUPPLIES 130.30.3055.65095 ---$4,100 -
RECREATION SUPPLIES 130.30.3055.65110 ---$20,600 -
Total Levy Center Senior
Services $1,483,851 $1,624,194 $1,513,021 $1,567,359 3.59%
Boat Ramp Operations
TESTING SERVICES 100.30.3065.62165 -$4,025 $4,000 --
BLDG MAINTENANCE
MATERIAL 100.30.3065.65050 $74,167 $112,592 $115,000 --
RECREATION SUPPLIES 100.30.3065.65110 $7,165 $6,995 $4,650 --
TESTING SERVICES 130.30.3065.62165 ---$4,000 -
BLDG MAINTENANCE
MATERIAL 130.30.3065.65050 ---$115,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 199
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Boat Ramp Operations $81,332 $123,612 $123,650 $119,000 -3.76%
Beaches
REGULAR PAY 100.30.3080.61010 $182,542 $200,121 $205,843 --
RECREATION INSTRUCTORS
REG PAY 100.30.3080.61011 $60 -$8,000 --
PERMANENT PART-TIME 100.30.3080.61050 $4,660 $2,263 ---
SEASONAL EMPLOYEES 100.30.3080.61060 $445,444 $468,130 $410,000 --
OVERTIME PAY 100.30.3080.61110 $53,055 $35,864 $36,800 --
HEALTH INSURANCE 100.30.3080.61510 $30,770 $31,373 $32,367 --
VISION INSURANCE 100.30.3080.61513 $38 $38 $38 --
LIFE INSURANCE 100.30.3080.61615 $144 $164 $173 --
AUTO ALLOWANCE 100.30.3080.61625 $900 $900 $900 --
CELL PHONE ALLOWANCE 100.30.3080.61626 $654 $864 $864 --
IMRF 100.30.3080.61710 $6,149 $5,990 $9,075 --
SOCIAL SECURITY 100.30.3080.61725 $42,304 $43,509 $12,872 --
MEDICARE 100.30.3080.61730 $9,894 $10,176 $3,011 --
ADVERTISING 100.30.3080.62205 $225 ----
OFFICE EQUIPMENT MAINT 100.30.3080.62235 --$400 --
OTHER EQMT
MAINTENANCE 100.30.3080.62245 --$600 --
TRAINING & TRAVEL 100.30.3080.62295 $6,497 $139 $18,100 --
MEMBERSHIP DUES 100.30.3080.62360 $324 $530 ---
OTHER PROGRAM COSTS 100.30.3080.62490 $450 $101 $500 --
LICENSED PEST CONTROL
SERVICES 100.30.3080.62495 $490 -$700 --
INSTRUCTOR SERVICES 100.30.3080.62505 $3,580 $11,972 $5,000 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3080.62509 -$13,831 ---
ELECTRICITY 100.30.3080.64005 $574 $457 ---
NATURAL GAS 100.30.3080.64015 $1,689 $689 ---
CLOTHING 100.30.3080.65020 $9,726 $8,288 $8,000 --
FOOD 100.30.3080.65025 $6,687 $8,629 $41,343 --
PETROLEUM PRODUCTS 100.30.3080.65035 --$500 --
JANITORIAL SUPPLIES 100.30.3080.65040 $583 -$750 --
BLDG MAINTENANCE
MATERIAL 100.30.3080.65050 $794 $73 ---
OFFICE/OTHER EQT MTN
MATL 100.30.3080.65070 $137 ----
MINOR EQUIPMENT &
TOOLS 100.30.3080.65085 -$541 ---
SAFETY EQUIPMENT 100.30.3080.65090 $4,417 $7,180 $5,000 --
OFFICE SUPPLIES 100.30.3080.65095 $458 $350 $1,000 --
RECREATION SUPPLIES 100.30.3080.65110 $30,214 $38,133 $30,000 --
WORKERS COMP TTD
PYMTS (NON SWORN)100.30.3080.66049 $1,795 -$679 ---
REGULAR PAY 130.30.3080.61010 ---$153,102 -
SEASONAL EMPLOYEES 130.30.3080.61060 ---$450,000 -
OVERTIME PAY 130.30.3080.61110 ---$20,000 -
HEALTH INSURANCE 130.30.3080.61510 ---$20,855 -
VISION INSURANCE 130.30.3080.61513 ---$38 -
LIFE INSURANCE 130.30.3080.61615 ---$129 -
AUTO ALLOWANCE 130.30.3080.61625 ---$450 -
CELL PHONE ALLOWANCE 130.30.3080.61626 ---$612 -
IMRF 130.30.3080.61710 ---$7,871 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 200
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SOCIAL SECURITY 130.30.3080.61725 ---$38,699 -
MEDICARE 130.30.3080.61730 ---$9,051 -
OTHER EQMT
MAINTENANCE 130.30.3080.62245 ---$1,000 -
TRAINING & TRAVEL 130.30.3080.62295 ---$3,100 -
OTHER PROGRAM COSTS 130.30.3080.62490 ---$500 -
LICENSED PEST CONTROL
SERVICES 130.30.3080.62495 ---$700 -
INSTRUCTOR SERVICES 130.30.3080.62505 ---$20,000 -
CLOTHING 130.30.3080.65020 ---$8,000 -
FOOD 130.30.3080.65025 ---$30,000 -
PETROLEUM PRODUCTS 130.30.3080.65035 ---$500 -
JANITORIAL SUPPLIES 130.30.3080.65040 ---$750 -
SAFETY EQUIPMENT 130.30.3080.65090 ---$5,000 -
OFFICE SUPPLIES 130.30.3080.65095 ---$1,000 -
RECREATION SUPPLIES 130.30.3080.65110 ---$30,000 -
Total Beaches $845,255 $889,626 $831,836 $801,357 -3.66%
Sports Leagues
REGULAR PAY 100.30.3100.61010 $50 $396 ---
SEASONAL EMPLOYEES 100.30.3100.61060 -$4,786 $22,900 --
OVERTIME PAY 100.30.3100.61110 $9,305 $6,071 ---
HEALTH INSURANCE 100.30.3100.61510 $1,773 $1,056 ---
VISION INSURANCE 100.30.3100.61513 $3 $1 ---
LIFE INSURANCE 100.30.3100.61615 $2 $1 ---
IMRF 100.30.3100.61710 $310 $188 ---
SOCIAL SECURITY 100.30.3100.61725 $554 $678 ---
MEDICARE 100.30.3100.61730 $130 $159 ---
ADVERTISING 100.30.3100.62205 --$100 --
MEMBERSHIP DUES 100.30.3100.62360 --$150 --
OTHER PROGRAM COSTS 100.30.3100.62490 -$4,174 ---
LICENSED PEST CONTROL
SERVICES 100.30.3100.62495 $1,960 ----
SPORTS OFFICIALS 100.30.3100.62508 --$9,500 --
FOOD 100.30.3100.65025 -$750 $8,250 --
RECREATION SUPPLIES 100.30.3100.65110 $29,925 $16,192 $45,800 --
SEASONAL EMPLOYEES 130.30.3100.61060 ---$22,900 -
SOCIAL SECURITY 130.30.3100.61725 ---$1,420 -
MEDICARE 130.30.3100.61730 ---$332 -
ADVERTISING 130.30.3100.62205 ---$100 -
MEMBERSHIP DUES 130.30.3100.62360 ---$150 -
SPORTS OFFICIALS 130.30.3100.62508 ---$9,600 -
FOOD 130.30.3100.65025 ---$8,250 -
RECREATION SUPPLIES 130.30.3100.65110 ---$45,800 -
Total Sports Leagues $44,011 $34,451 $86,700 $88,552 2.14%
Special Recreation
REGULAR PAY 100.30.3130.61010 $136,948 $255,322 $320,759 --
RECREATION INSTRUCTORS
REG PAY 100.30.3130.61011 $212 $10,050 $10,000 --
PROGRAM ASSISTANTS 100.30.3130.61013 $19,223 $10,922 $30,000 --
PERMANENT PART-TIME 100.30.3130.61050 $14,375 $20,922 ---
SEASONAL EMPLOYEES 100.30.3130.61060 $230,695 $367,295 $217,743 --
OVERTIME PAY 100.30.3130.61110 $297 $2,353 $4,000 --
HEALTH INSURANCE 100.30.3130.61510 $12,540 $24,174 $36,647 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 201
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VISION INSURANCE 100.30.3130.61513 $61 $111 $152 --
LIFE INSURANCE 100.30.3130.61615 $90 $160 $218 --
AUTO ALLOWANCE 100.30.3130.61625 $450 $1,725 $2,250 --
CELL PHONE ALLOWANCE 100.30.3130.61626 $151 $714 $1,008 --
IMRF 100.30.3130.61710 $4,537 $8,281 $14,274 --
SOCIAL SECURITY 100.30.3130.61725 $24,813 $41,320 $21,190 --
MEDICARE 100.30.3130.61730 $5,803 $9,663 $4,956 --
OTHER PROFESSIONAL
SERVICES 100.30.3130.62272 --$10,000 --
TRAINING & TRAVEL 100.30.3130.62295 $2,847 $18,273 $15,000 --
MEMBERSHIP DUES 100.30.3130.62360 $390 $1,215 $400 --
OTHER PROGRAM COSTS 100.30.3130.62490 $10,181 $20,305 $8,000 --
FIELD TRIPS 100.30.3130.62507 $7,660 $39,301 $56,946 --
CLOTHING 100.30.3130.65020 $2,267 $3,048 $6,000 --
FOOD 100.30.3130.65025 $5,270 $5,933 $5,000 --
MEDICAL & LAB SUPPLIES 100.30.3130.65075 $841 $733 $600 --
OFFICE SUPPLIES 100.30.3130.65095 $181 $202 $500 --
RECREATION SUPPLIES 100.30.3130.65110 $7,525 $8,301 $7,000 --
WORKERS COMP TTD
PYMTS (NON SWORN)100.30.3130.66049 $80 $257 ---
REGULAR PAY 130.30.3130.61010 ---$313,214 -
RECREATION INSTRUCTORS
REG PAY 130.30.3130.61011 ---$10,000 -
PROGRAM ASSISTANTS 130.30.3130.61013 ---$30,000 -
SEASONAL EMPLOYEES 130.30.3130.61060 ---$200,500 -
OVERTIME PAY 130.30.3130.61110 ---$4,000 -
HEALTH INSURANCE 130.30.3130.61510 ---$39,598 -
VISION INSURANCE 130.30.3130.61513 ---$152 -
LIFE INSURANCE 130.30.3130.61615 ---$227 -
AUTO ALLOWANCE 130.30.3130.61625 ---$2,250 -
CELL PHONE ALLOWANCE 130.30.3130.61626 ---$1,008 -
IMRF 130.30.3130.61710 ---$16,101 -
SOCIAL SECURITY 130.30.3130.61725 ---$34,750 -
MEDICARE 130.30.3130.61730 ---$7,768 -
OTHER PROFESSIONAL
SERVICES 130.30.3130.62272 ---$10,000 -
TRAINING & TRAVEL 130.30.3130.62295 ---$15,000 -
MEMBERSHIP DUES 130.30.3130.62360 ---$400 -
OTHER PROGRAM COSTS 130.30.3130.62490 ---$8,000 -
FIELD TRIPS 130.30.3130.62507 ---$59,946 -
CLOTHING 130.30.3130.65020 ---$6,000 -
FOOD 130.30.3130.65025 ---$5,000 -
MEDICAL & LAB SUPPLIES 130.30.3130.65075 ---$600 -
OFFICE SUPPLIES 130.30.3130.65095 ---$500 -
RECREATION SUPPLIES 130.30.3130.65110 ---$7,000 -
Total Special Recreation $487,436 $850,579 $772,643 $772,014 -0.08%
Park Rental
PERMANENT PART-TIME 100.30.3131.61050 $214 ----
IMRF 100.30.3131.61710 $7 ----
SOCIAL SECURITY 100.30.3131.61725 $13 ----
MEDICARE 100.30.3131.61730 $3 ----
Total Park Rental $238 ----
Bus Program
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 202
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 100.30.3140.61010 $21,224 $357 ---
PERMANENT PART-TIME 100.30.3140.61050 $35,934 $57,263 $86,385 --
OVERTIME PAY 100.30.3140.61110 $527 $291 ---
HEALTH INSURANCE 100.30.3140.61510 $25 ----
VISION INSURANCE 100.30.3140.61513 -----
IMRF 100.30.3140.61710 $1,508 $1,022 $2,068 --
SOCIAL SECURITY 100.30.3140.61725 $3,576 $3,587 $5,356 --
MEDICARE 100.30.3140.61730 $836 $839 $1,253 --
PERMANENT PART-TIME 130.30.3140.61050 ---$89,601 -
IMRF 130.30.3140.61710 ---$2,493 -
SOCIAL SECURITY 130.30.3140.61725 ---$5,556 -
MEDICARE 130.30.3140.61730 ---$1,301 -
Total Bus Program $63,631 $63,359 $95,061 $98,951 4.09%
Park Service Unit
REGULAR PAY 100.30.3150.61010 $27,843 $1,131 ---
PERMANENT PART-TIME 100.30.3150.61050 $12,476 ----
SEASONAL EMPLOYEES 100.30.3150.61060 $126,454 $68,970 $215,000 --
OVERTIME PAY 100.30.3150.61110 $5,260 $485 ---
SHOE ALLOWANCE 100.30.3150.61630 $180 ----
IMRF 100.30.3150.61710 $156 ----
SOCIAL SECURITY 100.30.3150.61725 $10,677 $4,374 ---
MEDICARE 100.30.3150.61730 $2,497 $1,023 ---
CLOTHING 100.30.3150.65020 $600 $1,393 $5,000 --
JANITORIAL SUPPLIES 100.30.3150.65040 $6,947 $16,875 $12,800 --
BLDG MAINTENANCE
MATERIAL 100.30.3150.65050 -$2,372 ---
MINOR EQUIPMENT &
TOOLS 100.30.3150.65085 $291 $1,722 $1,000 --
RECREATION SUPPLIES 100.30.3150.65110 $81 $910 $2,000 --
WORKERS COMP TTD
PYMTS (NON SWORN)100.30.3150.66049 $1,431 ----
SEASONAL EMPLOYEES 130.30.3150.61060 ---$221,000 -
SOCIAL SECURITY 130.30.3150.61725 ---$13,330 -
MEDICARE 130.30.3150.61730 ---$3,118 -
PRINTING 130.30.3150.62210 ---$1,800 -
CLOTHING 130.30.3150.65020 ---$5,000 -
JANITORIAL SUPPLIES 130.30.3150.65040 ---$18,800 -
MINOR EQUIPMENT &
TOOLS 130.30.3150.65085 ---$1,000 -
Total Park Service Unit $194,893 $99,255 $235,800 $264,048 11.98%
Gibbs-Morrison Cultural
Center
PERMANENT PART-TIME 100.30.3225.61050 --$22,230 --
TERMINATION PAYOUTS 100.30.3225.61415 $139 ----
SOCIAL SECURITY 100.30.3225.61725 $9 -$1,379 --
MEDICARE 100.30.3225.61730 $2 -$323 --
BLDG MAINTENANCE
SERVICES 100.30.3225.62225 --$1,717 --
RECEPTION/ENTERTAINMEN 100.30.3225.62365 --$100 --
OTHER PROGRAM COSTS 100.30.3225.62490 --$15,000 --
LICENSED PEST CONTROL
SERVICES 100.30.3225.62495 $681 -$1,200 --
INSTRUCTOR SERVICES 100.30.3225.62505 --$5,000 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 203
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SERVICE AGREEMENTS/
CONTRACTS 100.30.3225.62509 --$5,000 --
ELECTRICITY 100.30.3225.64005 $3,145 $287 ---
NATURAL GAS 100.30.3225.64015 $2,142 $3,033 ---
FOOD 100.30.3225.65025 --$1,000 --
JANITORIAL SUPPLIES 100.30.3225.65040 $495 $1,186 $4,000 --
OFFICE SUPPLIES 100.30.3225.65095 --$2,000 --
RECREATION SUPPLIES 100.30.3225.65110 $2,134 -$5,000 --
BLDG MAINTENANCE
SERVICES 130.30.3225.62225 ---$1,717 -
OTHER PROGRAM COSTS 130.30.3225.62490 ---$15,000 -
LICENSED PEST CONTROL
SERVICES 130.30.3225.62495 ---$1,200 -
INSTRUCTOR SERVICES 130.30.3225.62505 ---$5,000 -
SERVICE AGREEMENTS/
CONTRACTS 130.30.3225.62509 ---$5,100 -
FOOD 130.30.3225.65025 ---$1,000 -
JANITORIAL SUPPLIES 130.30.3225.65040 ---$4,000 -
OFFICE SUPPLIES 130.30.3225.65095 ---$2,000 -
RECREATION SUPPLIES 130.30.3225.65110 ---$5,000 -
Total Gibbs-Morrison Cultural
Center
$8,745 $4,506 $63,949 $40,017 -37.42%
Community Responders
REGULAR PAY 100.30.3300.61010 -$154,377 ---
OVERTIME PAY 100.30.3300.61110 -$32,403 ---
HEALTH INSURANCE 100.30.3300.61510 -$13,960 ---
VISION INSURANCE 100.30.3300.61513 -$19 ---
LIFE INSURANCE 100.30.3300.61615 -$29 ---
AUTO ALLOWANCE 100.30.3300.61625 -$150 ---
CELL PHONE ALLOWANCE 100.30.3300.61626 -$252 ---
IMRF 100.30.3300.61710 -$5,628 ---
SOCIAL SECURITY 100.30.3300.61725 -$11,400 ---
MEDICARE 100.30.3300.61730 -$2,666 ---
TRAINING & TRAVEL 100.30.3300.62295 -$1,500 ---
CLOTHING 100.30.3300.65020 -$5,938 ---
FOOD 100.30.3300.65025 -$350 ---
MINOR EQUIPMENT &
TOOLS 100.30.3300.65085 -$10,384 ---
OFFICE SUPPLIES 100.30.3300.65095 -$3,382 ---
FITNESS INCENTIVE 100.30.3300.65141 -$1,000 ---
Total Community Responders -$243,437 ---
Admin - Special Events
REGULAR PAY 100.30.3500.61010 -$39,033 $78,387 --
PERMANENT PART-TIME 100.30.3500.61050 -$162 ---
SEASONAL EMPLOYEES 100.30.3500.61060 -$3,914 $35,000 --
OVERTIME PAY 100.30.3500.61110 -$2,181 $5,000 --
HEALTH INSURANCE 100.30.3500.61510 -$9,343 $18,772 --
VISION INSURANCE 100.30.3500.61513 -$36 $73 --
LIFE INSURANCE 100.30.3500.61615 -$32 $66 --
CELL PHONE ALLOWANCE 100.30.3500.61626 -$252 $504 --
IMRF 100.30.3500.61710 -$1,227 $3,489 --
SOCIAL SECURITY 100.30.3500.61725 -$2,725 $4,892 --
MEDICARE 100.30.3500.61730 -$637 $1,144 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 204
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
ADVERTISING 100.30.3500.62205 -$938 $7,525 --
PRINTING 100.30.3500.62210 -$659 $5,966 --
MEMBERSHIP DUES 100.30.3500.62360 -$203 $250 --
OTHER PROGRAM COSTS 100.30.3500.62490 -$6,706 $6,000 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3500.62509 --$27,000 --
ENTERTAIN/PERFORMER
SERV 100.30.3500.62511 -$38,420 $37,000 --
COMMUNITY PICNIC-
SPECIAL EVENTS 100.30.3500.62513 --$8,000 --
RENTAL SERVICES 100.30.3500.62515 -$13,178 $20,635 --
Holiday Food Drive Expenses 100.30.3500.62996 -$1,005 $10,000 --
CLOTHING 100.30.3500.65020 -$1,975 $3,000 --
FOOD 100.30.3500.65025 -$2,386 $10,000 --
OFFICE SUPPLIES 100.30.3500.65095 -$168 $1,000 --
RECREATION SUPPLIES 100.30.3500.65110 -$8,000 $8,000 --
REGULAR PAY 130.30.3500.61010 ---$82,766 -
SEASONAL EMPLOYEES 130.30.3500.61060 ---$15,200 -
OVERTIME PAY 130.30.3500.61110 ---$5,000 -
HEALTH INSURANCE 130.30.3500.61510 ---$20,068 -
VISION INSURANCE 130.30.3500.61513 ---$112 -
LIFE INSURANCE 130.30.3500.61615 ---$69 -
CELL PHONE ALLOWANCE 130.30.3500.61626 ---$504 -
IMRF 130.30.3500.61710 ---$4,255 -
SOCIAL SECURITY 130.30.3500.61725 ---$6,229 -
MEDICARE 130.30.3500.61730 ---$1,457 -
ADVERTISING 130.30.3500.62205 ---$7,500 -
PRINTING 130.30.3500.62210 ---$6,000 -
TRAINING & TRAVEL 130.30.3500.62295 ---$250 -
OTHER PROGRAM COSTS 130.30.3500.62490 ---$6,000 -
SERVICE AGREEMENTS/
CONTRACTS 130.30.3500.62509 ---$27,000 -
ENTERTAIN/PERFORMER
SERV 130.30.3500.62511 ---$23,000 -
COMMUNITY PICNIC-
SPECIAL EVENTS 130.30.3500.62513 ---$8,000 -
RENTAL SERVICES 130.30.3500.62515 ---$20,700 -
Holiday Food Drive Expenses 130.30.3500.62996 ---$10,000 -
CLOTHING 130.30.3500.65020 ---$3,000 -
FOOD 130.30.3500.65025 ---$10,000 -
OFFICE SUPPLIES 130.30.3500.65095 ---$1,000 -
RECREATION SUPPLIES 130.30.3500.65110 ---$8,000 -
Total Admin - Special Events -$133,180 $291,703 $266,110 -8.77%
Access Rec - South End
REGULAR PAY 100.30.3505.61010 -$63,193 $174,805 --
RECREATION INSTRUCTORS
REG PAY 100.30.3505.61011 --$20,000 --
PROGRAM ASSISTANTS 100.30.3505.61013 --$65,000 --
PERMANENT PART-TIME 100.30.3505.61050 -$735 $121,820 --
SEASONAL EMPLOYEES 100.30.3505.61060 -$6,065 $30,000 --
OVERTIME PAY 100.30.3505.61110 --$5,000 --
HEALTH INSURANCE 100.30.3505.61510 -$11,792 $32,367 --
VISION INSURANCE 100.30.3505.61513 -$13 $38 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 205
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIFE INSURANCE 100.30.3505.61615 --$1 --
IMRF 100.30.3505.61710 -$1,901 $12,212 --
SOCIAL SECURITY 100.30.3505.61725 -$4,199 $18,391 --
MEDICARE 100.30.3505.61730 -$982 $4,302 --
CONSULTING SERVICES 100.30.3505.62185 -$2,499 ---
PRINTING 100.30.3505.62210 -$244 ---
OTHER EQMT
MAINTENANCE 100.30.3505.62245 -$580 ---
OTHER PROFESSIONAL
SERVICES 100.30.3505.62272 -$2,718 ---
TRAINING & TRAVEL 100.30.3505.62295 -$320 $1,000 --
MEMBERSHIP DUES 100.30.3505.62360 --$800 --
OTHER PROGRAM COSTS 100.30.3505.62490 -$1,539 ---
LICENSED PEST CONTROL
SERVICES 100.30.3505.62495 --$500 --
INSTRUCTOR SERVICES 100.30.3505.62505 -$2,660 $80,000 --
WORK- STUDY 100.30.3505.62506 -$140 ---
FIELD TRIPS 100.30.3505.62507 --$2,000 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3505.62509 -$60 ---
MISCELLANEOUS 100.30.3505.62770 -$10 ---
CLOTHING 100.30.3505.65020 --$5,000 --
FOOD 100.30.3505.65025 -$1,546 $45,000 --
JANITORIAL SUPPLIES 100.30.3505.65040 -$5,410 $5,000 --
BLDG MAINTENANCE
MATERIAL 100.30.3505.65050 -$15,239 $2,000 --
SAFETY EQUIPMENT 100.30.3505.65090 -$45 $500 --
OFFICE SUPPLIES 100.30.3505.65095 -$5,569 $1,500 --
RECREATION SUPPLIES 100.30.3505.65110 -$13,639 $8,500 --
BUILDINGS 100.30.3505.65510 -$2,711,227 ---
REGULAR PAY 130.30.3505.61010 ---$258,055 -
RECREATION INSTRUCTORS
REG PAY 130.30.3505.61011 ---$20,000 -
PROGRAM ASSISTANTS 130.30.3505.61013 ---$65,000 -
PERMANENT PART-TIME 130.30.3505.61050 ---$105,983 -
SEASONAL EMPLOYEES 130.30.3505.61060 ---$30,000 -
OVERTIME PAY 130.30.3505.61110 ---$5,000 -
HEALTH INSURANCE 130.30.3505.61510 ---$53,773 -
VISION INSURANCE 130.30.3505.61513 ---$38 -
LIFE INSURANCE 130.30.3505.61615 ---$1 -
CELL PHONE ALLOWANCE 130.30.3505.61626 ---$360 -
IMRF 130.30.3505.61710 ---$18,714 -
SOCIAL SECURITY 130.30.3505.61725 ---$30,034 -
MEDICARE 130.30.3505.61730 ---$7,026 -
TRAINING & TRAVEL 130.30.3505.62295 ---$1,000 -
MEMBERSHIP DUES 130.30.3505.62360 ---$800 -
LICENSED PEST CONTROL
SERVICES 130.30.3505.62495 ---$500 -
INSTRUCTOR SERVICES 130.30.3505.62505 ---$80,000 -
FIELD TRIPS 130.30.3505.62507 ---$2,000 -
CLOTHING 130.30.3505.65020 ---$5,000 -
FOOD 130.30.3505.65025 ---$22,500 -
JANITORIAL SUPPLIES 130.30.3505.65040 ---$5,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 206
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BLDG MAINTENANCE
MATERIAL 130.30.3505.65050 ---$2,000 -
SAFETY EQUIPMENT 130.30.3505.65090 ---$500 -
OFFICE SUPPLIES 130.30.3505.65095 ---$1,500 -
RECREATION SUPPLIES 130.30.3505.65110 ---$8,500 -
Total Access Rec - South End -$2,852,325 $635,735 $723,284 13.77%
Ecology Center
REGULAR PAY 100.30.3605.61010 $238,108 $396,839 $498,372 --
RECREATION INSTRUCTORS
REG PAY 100.30.3605.61011 $81,575 $97,609 $130,000 --
PERMANENT PART-TIME 100.30.3605.61050 $18,106 $16,239 $23,715 --
SEASONAL EMPLOYEES 100.30.3605.61060 $137,717 $242,271 $137,000 --
OVERTIME PAY 100.30.3605.61110 $18,102 $8,003 $10,000 --
TERMINATION PAYOUTS 100.30.3605.61415 $337 ----
HEALTH INSURANCE 100.30.3605.61510 $25,778 $48,381 $55,670 --
VISION INSURANCE 100.30.3605.61513 $56 $148 $148 --
LIFE INSURANCE 100.30.3605.61615 $118 $159 $234 --
AUTO ALLOWANCE 100.30.3605.61625 -$300 $900 --
CELL PHONE ALLOWANCE 100.30.3605.61626 $210 $888 $1,224 --
SHOE ALLOWANCE 100.30.3605.61630 $360 $460 $230 --
IMRF 100.30.3605.61710 $8,689 $11,765 $20,424 --
SOCIAL SECURITY 100.30.3605.61725 $30,252 $46,601 $32,515 --
MEDICARE 100.30.3605.61730 $7,075 $10,899 $7,605 --
ADVERTISING 100.30.3605.62205 -$17 ---
PRINTING 100.30.3605.62210 $546 $190 $500 --
TRAINING & TRAVEL 100.30.3605.62295 $4,895 $5,919 $10,000 --
MEMBERSHIP DUES 100.30.3605.62360 $45 $170 $1,200 --
RENTALS 100.30.3605.62375 $115 ----
OTHER PROGRAM COSTS 100.30.3605.62490 $8,633 $5,700 $8,000 --
LICENSED PEST CONTROL
SERVICES 100.30.3605.62495 $1,037 -$800 --
INSTRUCTOR SERVICES 100.30.3605.62505 $7,674 $9,474 $5,000 --
FIELD TRIPS 100.30.3605.62507 $24,678 $22,774 $24,900 --
ENTERTAIN/PERFORMER
SERV 100.30.3605.62511 $975 $4,361 $1,975 --
SECURITY ALARM
CONTRACTS 100.30.3605.62518 $1,061 $142 ---
OTHER CONTRACTUAL
SERVICES 100.30.3605.62520 $1,129 $495 $600 --
ELECTRICITY 100.30.3605.64005 $6,112 $1,756 ---
NATURAL GAS 100.30.3605.64015 $2,645 $1,251 ---
AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 $1,602 $2,185 $6,533 --
CLOTHING 100.30.3605.65020 $13,783 $3,137 $12,000 --
FOOD 100.30.3605.65025 $4,856 $4,533 $6,500 --
JANITORIAL SUPPLIES 100.30.3605.65040 $3,962 $515 $3,600 --
BLDG MAINTENANCE
MATERIAL 100.30.3605.65050 $267 ----
MINOR EQUIPMENT &
TOOLS 100.30.3605.65085 $2,053 $466 $1,000 --
OFFICE SUPPLIES 100.30.3605.65095 $964 $1,810 $2,900 --
RECREATION SUPPLIES 100.30.3605.65110 $27,599 $9,977 $11,100 --
REGULAR PAY 130.30.3605.61010 ---$525,444 -
RECREATION INSTRUCTORS
REG PAY 130.30.3605.61011 ---$130,000 -
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 207
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERMANENT PART-TIME 130.30.3605.61050 ---$26,574 -
SEASONAL EMPLOYEES 130.30.3605.61060 ---$137,000 -
OVERTIME PAY 130.30.3605.61110 ---$10,000 -
HEALTH INSURANCE 130.30.3605.61510 ---$61,878 -
VISION INSURANCE 130.30.3605.61513 ---$149 -
LIFE INSURANCE 130.30.3605.61615 ---$248 -
AUTO ALLOWANCE 130.30.3605.61625 ---$900 -
CELL PHONE ALLOWANCE 130.30.3605.61626 ---$1,224 -
SHOE ALLOWANCE 130.30.3605.61630 ---$690 -
IMRF 130.30.3605.61710 ---$27,012 -
SOCIAL SECURITY 130.30.3605.61725 ---$51,577 -
MEDICARE 130.30.3605.61730 ---$12,067 -
PRINTING 130.30.3605.62210 ---$500 -
TRAINING & TRAVEL 130.30.3605.62295 ---$10,000 -
MEMBERSHIP DUES 130.30.3605.62360 ---$1,200 -
OTHER PROGRAM COSTS 130.30.3605.62490 ---$8,600 -
LICENSED PEST CONTROL
SERVICES 130.30.3605.62495 ---$800 -
INSTRUCTOR SERVICES 130.30.3605.62505 ---$35,000 -
FIELD TRIPS 130.30.3605.62507 ---$24,900 -
ENTERTAIN/PERFORMER
SERV 130.30.3605.62511 ---$6,300 -
AGRI/BOTANICAL SUPPLIES 130.30.3605.65005 ---$6,500 -
CLOTHING 130.30.3605.65020 ---$12,000 -
FOOD 130.30.3605.65025 ---$6,500 -
JANITORIAL SUPPLIES 130.30.3605.65040 ---$4,000 -
MINOR EQUIPMENT &
TOOLS 130.30.3605.65085 ---$1,000 -
OFFICE SUPPLIES 130.30.3605.65095 ---$2,500 -
RECREATION SUPPLIES 130.30.3605.65110 ---$11,100 -
Total Ecology Center $681,113 $955,433 $1,014,644 $1,115,663 9.96%
NCAP- Noyes Cultural Fund
PERMANENT PART-TIME 100.30.3706.61050 $194 ----
SOCIAL SECURITY 100.30.3706.61725 $12 ----
MEDICARE 100.30.3706.61730 $3 ----
Total NCAP- Noyes Cultural
Fund
$209 ----
Noyes Cultural Arts Center
REGULAR PAY 100.30.3710.61010 $88,373 $93,177 $92,212 --
PERMANENT PART-TIME 100.30.3710.61050 $49,129 $52,444 $81,751 --
SEASONAL EMPLOYEES 100.30.3710.61060 $1,473 ----
OVERTIME PAY 100.30.3710.61110 $2,034 $878 $2,000 --
HEALTH INSURANCE 100.30.3710.61510 $24,555 $25,192 $26,157 --
LIFE INSURANCE 100.30.3710.61615 --$1 --
CELL PHONE ALLOWANCE 100.30.3710.61626 $150 $330 $360 --
SHOE ALLOWANCE 100.30.3710.61630 $900 $1,075 $845 --
IMRF 100.30.3710.61710 $2,840 $2,827 $4,104 --
SOCIAL SECURITY 100.30.3710.61725 $8,547 $8,904 $10,861 --
MEDICARE 100.30.3710.61730 $1,999 $2,082 $2,540 --
BLDG MAINTENANCE
SERVICES 100.30.3710.62225 --$1,666 --
TRAINING & TRAVEL 100.30.3710.62295 $305 $33 $2,500 --
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 208
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
ELEVATOR CONTRACT
COSTS 100.30.3710.62425 --$2,660 --
LICENSED PEST CONTROL
SERVICES 100.30.3710.62495 $585 -$600 --
SECURITY ALARM
CONTRACTS 100.30.3710.62518 $1,245 $1,301 $1,100 --
ELECTRICITY 100.30.3710.64005 $16,103 $19,964 ---
NATURAL GAS 100.30.3710.64015 $10,234 $12,019 ---
JANITORIAL SUPPLIES 100.30.3710.65040 $2,248 $2,148 $2,950 --
BLDG MAINTENANCE
MATERIAL 100.30.3710.65050 $332 $481 $1,000 --
MINOR EQUIPMENT &
TOOLS 100.30.3710.65085 $271 $1,140 $200 --
RECREATION SUPPLIES 100.30.3710.65110 $1,051 $2,196 $1,000 --
REGULAR PAY 130.30.3710.61010 ---$97,335 -
PERMANENT PART-TIME 130.30.3710.61050 ---$65,383 -
OVERTIME PAY 130.30.3710.61110 ---$2,000 -
HEALTH INSURANCE 130.30.3710.61510 ---$28,433 -
LIFE INSURANCE 130.30.3710.61615 ---$1 -
CELL PHONE ALLOWANCE 130.30.3710.61626 ---$360 -
SHOE ALLOWANCE 130.30.3710.61630 ---$690 -
IMRF 130.30.3710.61710 ---$5,973 -
SOCIAL SECURITY 130.30.3710.61725 ---$10,156 -
MEDICARE 130.30.3710.61730 ---$2,377 -
BLDG MAINTENANCE
SERVICES 130.30.3710.62225 ---$1,700 -
TRAINING & TRAVEL 130.30.3710.62295 ---$2,500 -
OTHER PROGRAM COSTS 130.30.3710.62490 ---$2,700 -
LICENSED PEST CONTROL
SERVICES 130.30.3710.62495 ---$600 -
SECURITY ALARM
CONTRACTS 130.30.3710.62518 ---$1,400 -
JANITORIAL SUPPLIES 130.30.3710.65040 ---$3,000 -
BLDG MAINTENANCE
MATERIAL 130.30.3710.65050 ---$1,000 -
RECREATION SUPPLIES 130.30.3710.65110 ---$1,200 -
Total Noyes Cultural Arts
Center $212,374 $226,191 $234,507 $226,808 -3.28%
Cultural Arts Programs
REGULAR PAY 100.30.3720.61010 $95,876 $108,120 $110,860 --
PERMANENT PART-TIME 100.30.3720.61050 $2,552 $166 ---
SEASONAL EMPLOYEES 100.30.3720.61060 $120,028 $134,488 $122,000 --
OVERTIME PAY 100.30.3720.61110 $1,345 $2,791 ---
HEALTH INSURANCE 100.30.3720.61510 $24,555 $25,192 $26,157 --
LIFE INSURANCE 100.30.3720.61615 $82 $89 $90 --
CELL PHONE ALLOWANCE 100.30.3720.61626 $150 $360 $360 --
IMRF 100.30.3720.61710 $3,370 $3,212 $4,934 --
SOCIAL SECURITY 100.30.3720.61725 $13,164 $14,425 $6,896 --
MEDICARE 100.30.3720.61730 $3,079 $3,374 $1,613 --
PRINTING 100.30.3720.62210 $118 ----
OTHER PROFESSIONAL
SERVICES 100.30.3720.62272 --$4,000 --
TRAINING & TRAVEL 100.30.3720.62295 -$1,644 ---
POSTAGE 100.30.3720.62315 $117 ----
Table of ContentsParks and Recreation Fund (130)
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Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEMBERSHIP DUES 100.30.3720.62360 $45 $45 $700 --
OTHER PROGRAM COSTS 100.30.3720.62490 $3,203 $1,968 $2,425 --
INSTRUCTOR SERVICES 100.30.3720.62505 $25,625 $18,998 $27,000 --
WORK- STUDY 100.30.3720.62506 $1,766 $691 $4,000 --
FIELD TRIPS 100.30.3720.62507 $6,031 $2,745 $6,000 --
SERVICE AGREEMENTS/
CONTRACTS 100.30.3720.62509 $7,205 -$4,000 --
ENTERTAIN/PERFORMER
SERV 100.30.3720.62511 $30,120 ----
RENTAL SERVICES 100.30.3720.62515 -$3,700 ---
CLOTHING 100.30.3720.65020 $3,429 $3,329 $5,650 --
FOOD 100.30.3720.65025 $338 $407 $500 --
OFFICE SUPPLIES 100.30.3720.65095 $220 ----
RECREATION SUPPLIES 100.30.3720.65110 $22,180 $16,378 $9,600 --
REGULAR PAY 130.30.3720.61010 ---$114,198 -
SEASONAL EMPLOYEES 130.30.3720.61060 ---$122,000 -
HEALTH INSURANCE 130.30.3720.61510 ---$28,433 -
LIFE INSURANCE 130.30.3720.61615 ---$93 -
CELL PHONE ALLOWANCE 130.30.3720.61626 ---$360 -
IMRF 130.30.3720.61710 ---$5,870 -
SOCIAL SECURITY 130.30.3720.61725 ---$14,667 -
MEDICARE 130.30.3720.61730 ---$3,431 -
MEMBERSHIP DUES 130.30.3720.62360 ---$700 -
OTHER PROGRAM COSTS 130.30.3720.62490 ---$2,400 -
INSTRUCTOR SERVICES 130.30.3720.62505 ---$26,000 -
WORK- STUDY 130.30.3720.62506 ---$4,000 -
FIELD TRIPS 130.30.3720.62507 ---$6,000 -
SERVICE AGREEMENTS/
CONTRACTS 130.30.3720.62509 ---$9,000 -
CLOTHING 130.30.3720.65020 ---$4,700 -
FOOD 130.30.3720.65025 ---$500 -
RECREATION SUPPLIES 130.30.3720.65110 ---$15,000 -
Total Cultural Arts Programs $364,597 $342,121 $336,785 $357,352 6.11%
Other Wages
SALARY ADJUSTMENTS 130.30.9988.61001 ----$270,275 -
Total Other Wages ----$270,275 -
Total Expenditures $13,157,625 $18,503,751 $15,760,980 $16,260,202 3.17%
Table of ContentsParks and Recreation Fund (130)
FY 2026 Adopted Budget | Evanston Page 210
American Rescue Plan Act Fund (170)
The American Rescue Plan Act (ARPA) aims to support state, local, territorial and Tribal governments by providing
resources to:
Respond to the COVID-19 pandemic
Address its economic fallout
Lay the foundation for a strong and equitable recovery
The City of Evanston received approximately $43 million in Federal American Rescue Plan Act funding. Half of the funding
was received in 2021, and the second half of the funding was received in 2022. The City is required to fully expend these
funds by the end of 2026 so the remaining fund balance is budgeted to be spent in this budget.
Summary
The American Rescue Plan Act (ARPA) Fund is projecting $300,000 in revenues (entirely interest income) and $10,838,341
in expenses (excluding $700,000 in transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$5M
$10M
$15M
$20M
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 211
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
American Rescue Plan $8,937,837 $10,484,562 $650,000 $300,000 -53.85%
Non-Departmental
American Rescue Plan
GRANTS AND AID 170.99.1700.55251 $7,434,037 $9,171,093 ---
INVESTMENT
INCOME 170.99.1700.56501 $1,467,919 $1,292,942 $650,000 $300,000 -53.85%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
170.99.1700.56585 -$529 $22,758 ---
REALIZED
GAIN/LOSS 170.99.1700.56586 $36,410 -$2,230 ---
Total American
Rescue Plan $8,937,837 $10,484,562 $650,000 $300,000 -53.85%
Total Non-Departmental $8,937,837 $10,484,562 $650,000 $300,000 -53.85%
Total Revenues $8,937,837 $10,484,562 $650,000 $300,000 -53.85%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
American Rescue Plan $7,434,037 $11,126,689 $18,062,975 $11,538,341 -36.12%
Non-Departmental
American Rescue Plan
OTHER PROGRAM
COSTS 170.99.1700.62490 $35,084 $286,961 ---
FURNITURE &
FIXTURES 170.99.1700.65625 $10,562 ----
TRANSFER TO
GENERAL FUND 170.99.1700.66131 -$417,200 ---
TRANSFER TO
PARKING FUND 170.99.1700.69505 $1,100,000 ----
TRANSFER TO
EQUIPMENT
REPLACEMENT
170.99.1700.69601 $1,500,000 $1,250,000 $1,500,000 $700,000 -53.33%
Total American Rescue
Plan $2,645,646 $1,954,161 $1,500,000 $700,000 -53.33%
Lead Service Line
Replacement
OTHER
IMPROVEMENTS 170.99.9902.65515 $265,239 $217,001 $25,000 --
Total Lead Service Line
Replacement $265,239 $217,001 $25,000 --
Living Room Program
COMMUNITY
SPONSORED
ORGANIZATIONS
170.99.9911.67010 -$223,000 $800,000 $600,000 -25.00%
Total Living Room
Program -$223,000 $800,000 $600,000 -25.00%
_
_
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 212
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Community Violence
Intervention
REGULAR PAY 170.99.9912.61010 $109,158 $24,662 ---
PERMANENT PART-
TIME 170.99.9912.61050 $855 ----
SEASONAL
EMPLOYEES 170.99.9912.61060 $49,717 ----
OVERTIME PAY 170.99.9912.61110 $3,216 ----
HEALTH INSURANCE 170.99.9912.61510 $18,009 $3,632 ---
VISION INSURANCE 170.99.9912.61513 $57 $17 ---
LIFE INSURANCE 170.99.9912.61615 $92 $26 ---
IMRF 170.99.9912.61710 $3,628 $365 ---
SOCIAL SECURITY 170.99.9912.61725 $10,162 $1,500 ---
MEDICARE 170.99.9912.61730 $2,324 $351 ---
SUMMER YOUTH
EMPLOYMENT 170.99.9912.63045 $1,395 ----
Total Community
Violence Intervention $198,612 $30,554 ---
The Aux Project
OTHER
IMPROVEMENTS 170.99.9913.65515 $377,079 $499,921 ---
Total The Aux Project $377,079 $499,921 ---
The Northlight
Theatre
OTHER
IMPROVEMENTS 170.99.9914.65515 $577,959 $801,821 $745,000 --
Total The Northlight
Theatre $577,959 $801,821 $745,000 --
Streetplus Clean Team
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9915.62509 $507,458 ----
Total Streetplus Clean
Team $507,458 ----
Workforce
Development-Aspire
REGULAR PAY 170.99.9921.61010 $99,151 ----
PERMANENT PART-
TIME 170.99.9921.61050 $327 ----
SEASONAL
EMPLOYEES 170.99.9921.61060 $225,254 $13,476 $37,080 $22,573 -39.12%
OVERTIME PAY 170.99.9921.61110 $5,002 ----
HEALTH INSURANCE 170.99.9921.61510 $19,998 ----
LIFE INSURANCE 170.99.9921.61615 $23 ----
IMRF 170.99.9921.61710 $4,273 ----
SOCIAL SECURITY 170.99.9921.61725 $20,417 $836 ---
MEDICARE 170.99.9921.61730 $4,509 $195 ---
OTHER PROGRAM
COSTS 170.99.9921.62490 --$21,020 $21,020 0.00%
Total Workforce
Development-Aspire $378,956 $14,507 $58,100 $43,593 -24.97%
Business District
Strategies
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 213
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OTHER
IMPROVEMENTS 170.99.9922.65515 $58,845 ----
Total Business District
Strategies $58,845 ----
Rehiring Public Sector
Staff
REGULAR PAY 170.99.9923.61010 $103,211 ----
PERMANENT PART-
TIME 170.99.9923.61050 $2,257 ----
OVERTIME PAY 170.99.9923.61110 $2,703 ----
HEALTH INSURANCE 170.99.9923.61510 $18,663 ----
LIFE INSURANCE 170.99.9923.61615 $71 ----
CELL PHONE
ALLOWANCE 170.99.9923.61626 $30 ----
IMRF 170.99.9923.61710 $2,990 ----
SOCIAL SECURITY 170.99.9923.61725 $5,370 ----
MEDICARE 170.99.9923.61730 $1,501 ----
Total Rehiring Public
Sector Staff $136,795 ----
Evanston Thrives
OTHER PROGRAM
COSTS 170.99.9924.62490 -$399,826 $2,751,376 $1,598,474 -41.90%
COMMUNITY
SPONSORED
ORGANIZATIONS
170.99.9924.67010 -$251,700 ---
Total Evanston Thrives -$651,526 $2,751,376 $1,598,474 -41.90%
One Stop Shop
OTHER
IMPROVEMENTS 170.99.9932.65515 $75,000 $295,100 $450,000 $200,000 -55.56%
Total One Stop Shop $75,000 $295,100 $450,000 $200,000 -55.56%
Small/Medium
Landlord Assistance
OTHER PROGRAM
COSTS 170.99.9933.62490 $124,012 ----
Total Small/Medium
Landlord Assistance $124,012 ----
Crosswalk
Improvments
OTHER
IMPROVEMENTS 170.99.9935.65515 $91,719 $208,281 $208,300 --
Total Crosswalk
Improvments $91,719 $208,281 $208,300 --
Welcoming Center -
Family Focus
OTHER PROGRAM
COSTS 170.99.9936.62490 $137,462 $335,780 $80,000 --
Total Welcoming
Center - Family Focus $137,462 $335,780 $80,000 --
Guranteed Income
Program
OTHER PROGRAM
COSTS 170.99.9937.62490 $474,997 $378,548 $956,000 $350,656 -63.32%
Total Guranteed
Income Program $474,997 $378,548 $956,000 $350,656 -63.32%
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 214
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HDOC
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9938.62509 --$1,500,000 $1,250,000 -16.67%
Total HDOC --$1,500,000 $1,250,000 -16.67%
MCGAW YMCA
OTHER PROGRAM
COSTS 170.99.9939.62490 -$134,875 $1,866,000 $2,865,125 53.54%
Total MCGAW YMCA -$134,875 $1,866,000 $2,865,125 53.54%
Family Focus Rehab
OTHER PROGRAM
COSTS 170.99.9940.62490 $274,700 $77,623 $2,148,300 --
Total Family Focus
Rehab $274,700 $77,623 $2,148,300 --
Comprehensive Plan
OTHER PROGRAM
COSTS 170.99.9943.62490 -$41,879 $139,028 $44,757 -67.81%
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9943.62509 -$367,725 $750,000 $230,000 -69.33%
Total Comprehensive
Plan -$409,604 $889,028 $274,757 -69.09%
Permit Software
SOFTWARE
MAINTENANCE 170.99.9950.62236 $266,376 $133,074 $340,000 $339,640 -0.11%
Total Permit Software $266,376 $133,074 $340,000 $339,640 -0.11%
Vehicle Lead Service
Rplcmnt
AUTOMOTIVE
EQUIPMENT 170.99.9952.65550 $18,335 $282,951 $690,000 $15,088 -97.81%
Total Vehicle Lead
Service Rplcmnt $18,335 $282,951 $690,000 $15,088 -97.81%
General Fund
Operations
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9964.62509 $35,538 $6,760 ---
OTHER
IMPROVEMENTS 170.99.9964.65515 $299,617 -$313,000 --
Total General Fund
Operations $335,155 $6,760 $313,000 --
ARPA Admin
REGULAR PAY 170.99.9971.61010 --$88,866 $84,173 -5.28%
HEALTH INSURANCE 170.99.9971.61510 --$16,251 $18,701 15.08%
IMRF 170.99.9971.61710 --$3,955 $4,327 9.41%
SOCIAL SECURITY 170.99.9971.61725 --$5,510 $5,219 -5.28%
MEDICARE 170.99.9971.61730 --$1,289 $1,221 -5.28%
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9971.62509 $213,682 $88,006 $350,000 $82,560 -76.41%
OTHER CHARGES-
CHARGEBACK 170.99.9971.62740 $93,482 $42,532 $100,000 $281,619 181.62%
MINOR EQUIPMENT
& TOOLS 170.99.9971.65085 $1,179 ----
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 215
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total ARPA Admin $308,343 $130,538 $565,871 $477,820 -15.56%
Participatory
Budgeting-Nu
OTHER PROGRAM
COSTS 170.99.9972.62490 $92,308 ----
Total Participatory
Budgeting-Nu $92,308 ----
Participatory
Budgeting
OTHER PROGRAM
COSTS 170.99.9973.62490 $68,991 -$435,000 --
RENTAL SERVICES 170.99.9973.62515 ---$615,000 -
FOOD 170.99.9973.65025 $19,558 ----
OFFICE SUPPLIES 170.99.9973.65095 $493 ----
COMMUNITY
SPONSORED
ORGANIZATIONS
170.99.9973.67010 -$187,500 $1,742,000 $2,004,074 15.04%
Total Participatory
Budgeting $89,042 $187,500 $2,177,000 $2,619,074 20.31%
Lead Service Line
Rplcmnt-Public
OTHER
IMPROVEMENTS 170.99.9901.65515 -$4,147,678 ---
Total Lead Service Line
Rplcmnt-Public -$4,147,678 ---
Gibbs Morrison Project
OTHER PROGRAM
COSTS 170.99.9930.62490 -$5,886 -$204,114 -
Total Gibbs Morrison
Project -$5,886 -$204,114 -
Total Non-Departmental $7,434,037 $11,126,689 $18,062,975 $11,538,341 -36.12%
Total Expenditures $7,434,037 $11,126,689 $18,062,975 $11,538,341 -36.12%
Table of ContentsAmerican Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 216
General Assistance Fund (175)
The General Assistance Program is mandated by the State of Illinois, is administered by the City of Evanston, and is
supported by Evanston tax revenues. The program provides monthly financial assistance to Evanston residents who are
not eligible for other forms of state or federal financial 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 Office. 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 benefits can only be
issued once in a 12-month period and must meet the definition of an emergency or life-threatening situation, such as
imminent eviction, utility disconnection, and/or food insecurities.
Summary
The General Assistance Fund is projecting $778,500 in revenues and $1,380,191 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Table of ContentsGeneral Assistance Fund (175)
FY 2026 Adopted Budget | Evanston Page 217
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $1,342,956 $1,080,338 $750,000 $750,000 0.00%
Other Revenue -$5,506 $27,500 $27,500 0.00%
Interest Income $56,678 $82,590 $1,000 $1,000 0.00%
Total Revenues $1,399,634 $1,168,434 $778,500 $778,500 0.00%
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $542,276 $578,579 $560,420 $597,691 6.65%
Services and Supplies $527,722 $660,080 $775,500 $775,500 0.00%
Miscellaneous $21,178 $8,080 $7,000 $7,000 0.00%
Total Expenditures $1,091,177 $1,246,739 $1,342,920 $1,380,191 2.78%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Assistance Fund $1,399,634 $1,168,434 $778,500 $778,500 0.00%
Health
General Assistance
Admin
PROPERTY TAXES 175.24.4605.51015 $1,342,956 $1,080,338 $750,000 $750,000 0.00%
SSI
REIMBURSEMENT 175.24.4605.56057 -$5,506 $27,500 $27,500 0.00%
INVESTMENT
INCOME 175.24.4605.56501 $56,678 $82,590 $1,000 $1,000 0.00%
Total General
Assistance Admin $1,399,634 $1,168,434 $778,500 $778,500 0.00%
Total Health $1,399,634 $1,168,434 $778,500 $778,500 0.00%
Total Revenues $1,399,634 $1,168,434 $778,500 $778,500 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Assistance Fund $1,091,177 $1,246,739 $1,342,920 $1,380,191 2.78%
Health
_
_
_
_
Table of ContentsGeneral Assistance Fund (175)
FY 2026 Adopted Budget | Evanston Page 218
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Assistance
Admin
REGULAR PAY 175.24.4605.61010 $421,831 $448,171 $436,767 $460,237 5.37%
OVERTIME PAY 175.24.4605.61110 $4,119 $8,319 $1,500 $1,500 0.00%
ANNUAL SICK LEAVE
PAYOUT 175.24.4605.61420 -$3,182 ---
HEALTH INSURANCE 175.24.4605.61510 $68,295 $70,214 $70,856 $75,920 7.15%
VISION INSURANCE 175.24.4605.61513 $256 $256 $256 $292 14.19%
LIFE INSURANCE 175.24.4605.61615 $138 $157 $158 $171 8.12%
AUTO ALLOWANCE 175.24.4605.61625 $934 $934 $934 $934 0.03%
CELL PHONE
ALLOWANCE 175.24.4605.61626 $603 $225 $225 $225 0.00%
IMRF 175.24.4605.61710 $14,567 $13,385 $16,720 $23,659 41.50%
SOCIAL SECURITY 175.24.4605.61725 $25,528 $27,279 $26,655 $28,060 5.27%
MEDICARE 175.24.4605.61730 $6,006 $6,457 $6,350 $6,693 5.40%
TESTING SERVICES 175.24.4605.62165 -$495 ---
TRAINING & TRAVEL 175.24.4605.62295 $200 $108 $1,000 $1,000 0.00%
OTHER PROGRAM
COSTS 175.24.4605.62490 $20,678 $7,580 $7,000 $7,000 0.00%
BANK FEES 175.24.4605.62703 -$805 $1,000 $1,000 0.00%
CREDIT CARD FEES 175.24.4605.62705 $738 ----
RENTAL EXPENSE-
GA CLIENT 175.24.4605.64566 $304,408 $293,032 $400,000 $400,000 0.00%
PERSONAL
EXPENSE- GA
CLIENT
175.24.4605.64567 $166,686 $211,652 $250,000 $250,000 0.00%
CLIENT OTHER
NEEDS- GA CLIENT 175.24.4605.64570 $2,061 $856 $5,000 $5,000 0.00%
MORTGAGE/RENTAL
EXPENSE-EAS
CLIENT
175.24.4605.64582 $34,893 $133,705 $100,000 $100,000 0.00%
UTILITIES - COMED-
EAS CLIENT 175.24.4605.64585 $17,793 $18,682 $15,000 $15,000 0.00%
UTILITIES - COE
WATER -EAS CLIENT 175.24.4605.64587 $134 -$1,000 $1,000 0.00%
CLIENT OTHER
NEEDS - EAS CLIENT 175.24.4605.64588 $535 -$1,000 $1,000 0.00%
FOOD 175.24.4605.65025 $66 $45 $500 $500 0.00%
OFFICE SUPPLIES 175.24.4605.65095 $208 $701 $1,000 $1,000 0.00%
FITNESS INCENTIVE 175.24.4605.65141 $500 $500 ---
Total General
Assistance Admin $1,091,177 $1,246,739 $1,342,920 $1,380,191 2.78%
Total Health $1,091,177 $1,246,739 $1,342,920 $1,380,191 2.78%
Total Expenditures $1,091,177 $1,246,739 $1,342,920 $1,380,191 2.78%
Table of ContentsGeneral Assistance Fund (175)
FY 2026 Adopted Budget | Evanston Page 219
Human Ser vices Fund (176)
The Human Services Fund was created for benefits and facilities such as education, food subsidies, health care, and
subsidized housing provided by the government to improve the lives and living conditions of children, the 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-sufficiency and address mental well-being.
The Human Services Fund includes the following operating areas of the Health & Human Services Department, Parks and
Recreation Department, and Community Development Department: Human Services, Senior Services, Crisis Alternative
Response (CARE), Community Outreach, Mayor's Summer Youth Employment (MSYEP), and distributions to community
organizations for mental health support as allocated by the Social Services Committee.
Summary
The Human Services Fund is projecting $6,511,000 in revenues and $6,616,338 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$2M
$4M
$6M
$8M
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 220
Accomplishments in 2025
Victim Services
The Victim services unit continues to respond to calls for service regarding crisis situations in Evanston.
Attended training and informational sessions geared towards improving programs and tailoring programs to
increase efficiency in operations.
Workforce Development.
The Workforce Development Division is fully staffed and has incorporated a number of programs to expand
workforce development in Evanston. The Workforce Development Division was created in 2022 to develop a diverse
skilled workforce through training and education to acquire the necessary skills for economic opportunities.
The Workforce Development program established a number of collaborations and initiatives to provide workforce
training and employment opportunities for Evanston residents through programs such as ASPIRE, Emerge/ Mather
and GROWW. 50+ participants have been part of the ASPIRE in 2025.
Human Services
Staff have continued to develop 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 200 individuals in Evanston which is an increase
from 2024.
Ombudsman Program
Provided more education. sessions and awareness geared towards culture change including mental health topics at
Evanston long term care facilities and the community at large respectively.
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 221
Performance Measures
Department Goal/Mission: The Human Services Fund was created for benefits and facilities such as education, food
subsidies, health care, and subsidized housing provided by a government to improve the life and living conditions of the
children, disabled, the elderly, and those seeking assistance in the Evanston community. The Fund protects Evanston's
most vulnerable residents by providing individuals and families with access to services that promote self-sufficiency,
workforce and address mental well-being.
Long Term Care Ombudsman Program - This program protects and promotes the rights and quality of life for people
who reside in long-term care facilities.
Senior Services - This program assists older adults in gaining access to an array of services and support. These array of
services help older adults stay safe, active and healthy.
Youth and Young Adult Services - This program provide opportunities for Evanston youth and young adults to
become active and productive citizens by establishing a network of service partnerships, increasing participation
within the available local opportunities, creating marketable job training and placement, and increasing the
opportunities for social and recreational outlets for disengaged youth.
Victim Services Unit - 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 Program - provides robust workforce opportunities, training and wrap-around
services to assist residents in achieving economic success and vitality. These services identify career pathways for the
community’s most underserved population (e.g., unemployed, underemployed and reentering citizens)
Measure Type of Measure FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Ombudsman Program
Total Facility Visits Output 245 187 100 45
Resident Council Meetings Output 60 70 20 7
Information and Assistance to Individuals/residents Output 450 416 358 235
Community Education Sessions Effectiveness, Output, Equity 40 43 47 14
# of training sessions for Ombudsman (hours)Input, Output 150 140 110 75
# of Volunteers Output 2 4 4 4
# of New Cases Output, Equity 120 137 96 75
# of Closed Cases Output, Equity, Effectiveness 120 137 96 75
# of Closed Complaints Output, Effectiveness 195 167 90 75
# of new initiatives established Output, Equity, Effectiveness 6 5 3 3
Activity: Human Services
# individuals provided housing Output, Equity, Effectiveness 120+180 240 250
# of wrap around services provided( food, clothing,
transportation etc)Output, Equity, Effectiveness 90 50 45 75
Activity: Workforce Development
# of employment opportunities provided Output, Equity, Outcome 25 116 30 45
# of workforce training provided Output, Equity, Outcome 55 93 94 125
# new workforce initiatives Outcome, Output 1 4 5 5
# of workforce partnership agreements Outcome, Output 3 7 2 4
Activity: Victim Services
# of employment opportunities provided Output, Equity, Outcome 880 1270 1200 1200
# of workforce training provided Output, Equity, Outcome 25 23 30 30
# new workforce initiatives Outcome, Output 20 51 35 35
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 222
Factors Impacting the 2026 Budget
Without the proposed Property Tax increase for the Human Services Fund, the Fund will not have enough revenue to
support all the services provided. It would be extremely challenging to make cuts to these vital programs that
support those most vulnerable in our community.
Upcoming Initiatives
Workforce Development
The Workforce Division has absorbed the responsibilities of the Local Employment Program (LEP) which was
formerly situated in another City department. LEP is a program that provides employment opportunities to qualified
Evanston residents as laborers, apprentices and journeymen in such trades as electrical, HVAC, carpentry, masonry,
concrete etc for construction projects within the City
Victim Services
Increase staffing in the unit to provide additional trauma-informed support and services for community members.
The unit is embarking on a proposal to provide resources and assistance for eligible households who have been
severely impacted by crime and violence.
Human Services
Continuing to seek and establish effective systems in collaboration with various entities and referrals for affordable
housing and other resources located within and outside Evanston for the unhoused Evanston residents or those on
the verge of homelessness. Based on analytics, housing is the number one pressing need for vulnerable populations
seeking services.
Continuing to monitor programs and benefits to know when it is feasible to make adjustments for eligible General
Assistance recipients to align with the current standard of living in Evanston.
Ombudsman Program
Working with the Department’s Management Analyst to seek ways to obtain additional grants for operations and
activities. The Ombudsman currently receives grants for portions of its operations from State funding.
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 223
Revenues by Source
2026 Projected Revenues by Source
Property Taxes $6,150,000 94.46%
Intergovernmental Revenue $335,000 5.15%
Other Revenue $20,000 0.31%
Interest Income $6,000 0.09%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $3,110,000 $3,360,000 $3,650,000 $6,150,000 68.49%
Intergovernmental Revenue $372,364 $856,971 $335,000 $335,000 0.00%
Other Revenue $27,336 -$20,000 $20,000 0.00%
Interest Income $61,986 $57,236 $6,000 $6,000 0.00%
Total Revenues $3,571,686 $4,274,207 $4,011,000 $6,511,000 62.33%
6.51M
_
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 224
Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits $3,924,188 59.31%
Services and Supplies $2,412,150 36.46%
Miscellaneous $220,000 3.33%
Community Sponsored
Organizations
$60,000 0.91%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $2,062,548 $2,556,389 $3,288,979 $3,924,188 19.31%
Services and Supplies $1,066,408 $1,459,437 $2,801,998 $2,412,150 -13.91%
Miscellaneous $291,293 $336,110 $210,000 $220,000 4.76%
Community Sponsored
Organizations $796,799 $856,550 $60,000 $60,000 0.00%
Insurance and Other
Chargebacks $29,689 $9,787 ---
Total Expenditures $4,246,737 $5,218,272 $6,360,977 $6,616,338 4.01%
6.62M
_
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 225
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Human Services Fund $3,571,686 $4,274,207 $4,011,000 $6,511,000 62.33%
Human Services
PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,360,000 $3,650,000 $6,150,000 68.49%
ASPIRE PROGRAM
GRANT 176.24.2445.55205 ---$200,000 -
GRANTS AND AID 176.24.2445.55251 -$14,290 $50,000 $50,000 0.00%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 $107,334 $187,681 $85,000 $85,000 0.00%
CHARGEBACK
REVENUE 176.24.2445.56158 $19,336 -$20,000 $20,000 0.00%
INVESTMENT INCOME 176.24.2445.56501 ---$6,000 -
Total Human Services $3,236,670 $3,561,971 $3,805,000 $6,511,000 71.12%
Youth Engagement
Division
ASPIRE PROGRAM
GRANT 176.24.3215.55205 $200,000 $600,000 $200,000 --
YOU STREETS GRANT 176.24.3215.55235 $65,030 $55,000 ---
DONATIONS 176.24.3215.56011 $8,000 ----
Total Youth Engagement
Division $273,030 $655,000 $200,000 --
Social Services
Committee Allocations
INVESTMENT INCOME 176.24.4651.56501 $61,986 $57,236 $6,000 --
Total Social Services
Committee Allocations $61,986 $57,236 $6,000 --
Total Revenues $3,571,686 $4,274,207 $4,011,000 $6,511,000 62.33%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Human Services Fund $4,246,737 $5,218,272 $6,360,977 $6,616,338 4.01%
Community
Development
Social Services
Committee Allocations
REGULAR PAY 176.21.4651.61010 $33,163 $53,819 $75,176 $77,431 3.00%
OVERTIME PAY 176.21.4651.61110 $435 $1,240 $800 $800 0.00%
HEALTH INSURANCE 176.21.4651.61510 $7,073 $11,974 $17,002 $18,481 8.70%
LIFE INSURANCE 176.21.4651.61615 $13 $22 $31 $32 3.23%
IMRF 176.21.4651.61710 $1,112 $1,629 $3,346 $3,980 18.95%
SOCIAL SECURITY 176.21.4651.61725 $1,970 $3,307 $4,661 $4,801 3.00%
MEDICARE 176.21.4651.61730 $461 $773 $1,090 $1,123 3.03%
BANK FEES 176.21.4651.62703 -$2,251 ---
-
-
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 226
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OTHER CHARGES-
CHARGEBACK 176.21.4651.62740 $29,689 $9,787 ---
INFANT WELFARE
SOCIETY 176.21.4651.62890 $95,000 $96,000 ---
INTERFAITH ACTION
COUNCIL 176.21.4651.62960 $30,000 $32,500 ---
BOOKS AND
BREAKFAST 176.21.4651.62961 $25,000 $27,250 ---
CONNECTION FOR
HOMELESS 176.21.4651.62970 $100,000 $81,942 ---
NORTH SHORE
SENIOR CENTER 176.21.4651.62980 $23,749 $24,938 ---
CHILDCARE
NETWORK
EVANSTON
176.21.4651.63067 $103,400 $108,570 ---
IMPACT
BEHAVIORAL
HEALTH PARTNERS
176.21.4651.63068 $37,500 $12,500 ---
JAMES MORAN
CENTER 176.21.4651.63069 $60,000 $66,000 ---
PEER SERVICES 176.21.4651.63070 $99,500 $99,500 ---
MEALS AT HOME 176.21.4651.63120 $15,000 $16,500 ---
FITNESS INCENTIVE 176.21.4651.65141 -$325 ---
COMMUNITY GRANT
PROGRAMS 176.21.4651.65546 --$1,456,348 $1,450,000 -0.44%
FAMILY FOCUS 176.21.4651.67030 $56,583 $57,360 ---
YOU 176.21.4651.67045 $96,000 $100,800 ---
YWCA 176.21.4651.67111 $8,750 $20,000 ---
SKYLIGHT
COUNSELING
CENTER
176.21.4651.67126 -$65,905 ---
METROPOLITAN
FAMILY SERV 176.21.4651.67145 -$12,200 ---
Total Social Services
Committee Allocations $824,398 $907,092 $1,558,454 $1,556,648 -0.12%
Total Community
Development $824,398 $907,092 $1,558,454 $1,556,648 -0.12%
Health
Youth Engagement
Division
REGULAR PAY 176.24.3215.61010 $442,938 $333,798 ---
PERMANENT PART-
TIME 176.24.3215.61050 $6,761 $864 ---
SEASONAL
EMPLOYEES 176.24.3215.61060 $997,815 $809,621 $400,000 --
OVERTIME PAY 176.24.3215.61110 $144,499 $121,893 ---
HEALTH INSURANCE 176.24.3215.61510 $70,068 $48,218 ---
VISION INSURANCE 176.24.3215.61513 $206 $169 ---
LIFE INSURANCE 176.24.3215.61615 $113 $114 ---
AUTO ALLOWANCE 176.24.3215.61625 $600 $450 ---
CELL PHONE
ALLOWANCE 176.24.3215.61626 $1,008 $504 ---
IMRF 176.24.3215.61710 $20,071 $13,231 ---
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 227
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SOCIAL SECURITY 176.24.3215.61725 $91,726 $73,435 ---
MEDICARE 176.24.3215.61730 $21,452 $17,174 ---
PRINTING 176.24.3215.62210 $78 ----
TRAINING & TRAVEL 176.24.3215.62295 $1,593 $243 ---
ASPIRE GRANT-
EXPENSE 176.24.3215.62467 -$50,196 ---
OTHER PROGRAM
COSTS 176.24.3215.62490 $212,082 $164,517 ---
SERVICE
AGREEMENTS/
CONTRACTS
176.24.3215.62509 $40,000 $40,000 ---
CLOTHING 176.24.3215.65020 -$4,899 ---
FOOD 176.24.3215.65025 -$213 ---
OFFICE SUPPLIES 176.24.3215.65095 $29 ----
Total Youth
Engagement Division $2,051,041 $1,679,540 $400,000 --
Human Services
REGULAR PAY 176.24.2445.61010 $922,272 $1,009,062 $1,237,888 $1,295,111 4.62%
PERMANENT PART-
TIME 176.24.2445.61050 -$167 ---
SEASONAL
EMPLOYEES 176.24.2445.61060 ---$200,000 -
OVERTIME PAY 176.24.2445.61110 $60,105 $43,470 $30,000 $30,000 0.00%
TERMINATION
PAYOUTS 176.24.2445.61415 -$25,945 ---
HEALTH INSURANCE 176.24.2445.61510 $125,357 $132,708 $173,561 $209,485 20.70%
VISION INSURANCE 176.24.2445.61513 $357 $242 $189 $227 20.11%
LIFE INSURANCE 176.24.2445.61615 $502 $512 $480 $644 34.26%
AUTO ALLOWANCE 176.24.2445.61625 $3,668 $3,705 $3,443 $3,218 -6.53%
CELL PHONE
ALLOWANCE 176.24.2445.61626 $3,087 $2,598 $2,304 $2,358 2.34%
IMRF 176.24.2445.61710 $30,513 $28,518 $45,986 $62,452 35.81%
SOCIAL SECURITY 176.24.2445.61725 $58,905 $64,748 $76,115 $106,214 39.54%
MEDICARE 176.24.2445.61730 $14,113 $15,298 $18,033 $25,102 39.20%
REFUGEE
RESETTLEMENT
EXPENSES
176.24.2445.62203 $1,516 ----
PRINTING 176.24.2445.62210 $39 $39 ---
TRAINING & TRAVEL 176.24.2445.62295 $4,491 $4,259 $5,000 $5,000 0.00%
MEMBERSHIP DUES 176.24.2445.62360 -$45 $500 $500 0.00%
OTHER PROGRAM
COSTS 176.24.2445.62490 $78,211 $119,572 $75,000 $75,000 0.00%
COMMUNITY
INTERVENTION
PROGRAM COSTS
176.24.2445.62491 -$34,585 $60,000 $60,000 0.00%
COMMUNITY
MEMBER
RELIEF/REFUGEE
FUND
176.24.2445.62502 $1,102 -$50,000 $50,000 0.00%
COMMUNITY PICNIC-
SPECIAL EVENTS 176.24.2445.62513 --$8,000 --
FOOD 176.24.2445.65025 $160 $1,733 $1,000 $1,000 0.00%
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 228
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MINOR EQUIPMENT
& TOOLS 176.24.2445.65085 -$39 ---
OFFICE SUPPLIES 176.24.2445.65095 $607 $244 $150 $150 0.00%
FITNESS INCENTIVE 176.24.2445.65141 $1,000 $1,000 ---
Total Human Services $1,306,004 $1,488,489 $1,787,649 $2,126,461 18.95%
Social Services
Committee Allocations
CREDIT CARD FEES 176.24.4651.62705 $1,478 ----
HOUSING
AUTHORITY OF
COOK COUNTY
176.24.4651.65548 $17,500 ----
YWCA 176.24.4651.67111 $8,750 ----
SKYLIGHT
COUNSELING
CENTER
176.24.4651.67126 $27,797 ----
JOSSELYN CENTER 176.24.4651.67127 $5,530 ----
METROPOLITAN
FAMILY SERV 176.24.4651.67145 $4,240 ----
Total Social Services
Committee Allocations $65,295 ----
Total Health $3,422,340 $3,168,030 $2,187,649 $2,126,461 -2.80%
Parks And Recreation
Youth Engagement
Division
REGULAR PAY 176.30.3215.61010 -$301,945 $688,042 $723,650 5.18%
PERMANENT PART-
TIME 176.30.3215.61050 -$4,532 ---
SEASONAL
EMPLOYEES 176.30.3215.61060 -$576,021 $800,000 $652,000 -18.50%
OVERTIME PAY 176.30.3215.61110 -$40,351 $80,000 $60,000 -25.00%
HEALTH INSURANCE 176.30.3215.61510 -$42,792 $104,990 $109,586 4.38%
VISION INSURANCE 176.30.3215.61513 -$158 $338 $414 22.49%
LIFE INSURANCE 176.30.3215.61615 -$96 $242 $288 18.77%
AUTO ALLOWANCE 176.30.3215.61625 -$450 $900 $900 0.00%
CELL PHONE
ALLOWANCE 176.30.3215.61626 -$2,688 $1,008 $3,528 250.00%
IMRF 176.30.3215.61710 -$10,192 -$36,164 -
SOCIAL SECURITY 176.30.3215.61725 -$56,807 $42,777 $99,705 133.08%
MEDICARE 176.30.3215.61730 -$13,285 $10,005 $23,321 133.09%
TRAINING & TRAVEL 176.30.3215.62295 --$4,000 $1,000 -75.00%
OTHER PROGRAM
COSTS 176.30.3215.62490 --$135,000 $115,000 -14.81%
SERVICE
AGREEMENTS/
CONTRACTS
176.30.3215.62509 --$40,000 $40,000 0.00%
CLOTHING 176.30.3215.65020 --$2,500 $2,500 0.00%
FOOD 176.30.3215.65025 -$19,829 $6,000 $6,000 0.00%
RECREATION
SUPPLIES 176.30.3215.65110 --$10,000 --
FITNESS INCENTIVE 176.30.3215.65141 -$500 ---
Total Youth
Engagement Division -$1,069,645 $1,925,802 $1,874,056 -2.69%
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 229
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Y&FS - Human
Services
REGULAR PAY 176.30.3210.61010 -$48,220 $158,820 $176,806 11.33%
OVERTIME PAY 176.30.3210.61110 -$11,399 -$10,000 -
TERMINATION
PAYOUTS 176.30.3210.61415 -$1,897 ---
HEALTH INSURANCE 176.30.3210.61510 -$3,473 $23,229 $17,800 -23.37%
VISION INSURANCE 176.30.3210.61513 -$19 $38 $38 0.21%
LIFE INSURANCE 176.30.3210.61615 -$18 $38 $42 9.49%
CELL PHONE
ALLOWANCE 176.30.3210.61626 ---$360 -
IMRF 176.30.3210.61710 -$1,831 $6,635 $9,088 36.97%
SOCIAL SECURITY 176.30.3210.61725 -$3,775 $9,847 $10,986 11.57%
MEDICARE 176.30.3210.61730 -$883 $2,303 $2,570 11.60%
Total Y&FS - Human
Services -$71,516 $200,909 $227,690 13.33%
Community
Responders
REGULAR PAY 176.30.3300.61010 -$1,788 $365,775 $584,770 59.87%
OVERTIME PAY 176.30.3300.61110 --$20,000 $50,000 150.00%
HEALTH INSURANCE 176.30.3300.61510 --$39,081 $86,398 121.07%
VISION INSURANCE 176.30.3300.61513 --$38 $76 100.00%
LIFE INSURANCE 176.30.3300.61615 --$126 $142 12.70%
AUTO ALLOWANCE 176.30.3300.61625 --$450 $675 50.00%
CELL PHONE
ALLOWANCE 176.30.3300.61626 --$504 $450 -10.71%
SHOE ALLOWANCE 176.30.3300.61630 --$1,000 $920 -8.00%
IMRF 176.30.3300.61710 --$14,632 $29,156 99.26%
SOCIAL SECURITY 176.30.3300.61725 -$163 $22,739 $36,386 60.02%
MEDICARE 176.30.3300.61730 -$38 $5,318 $8,510 60.02%
TRAINING & TRAVEL 176.30.3300.62295 --$1,000 $4,000 300.00%
OTHER PROGRAM
COSTS 176.30.3300.62490 ---$30,000 -
CLOTHING 176.30.3300.65020 --$5,500 --
SAFETY EQUIPMENT 176.30.3300.65090 --$2,000 --
OFFICE SUPPLIES 176.30.3300.65095 --$10,000 --
Total Community
Responders -$1,989 $488,163 $831,483 70.33%
Total Parks And
Recreation -$1,143,150 $2,614,875 $2,933,229 12.17%
Total Expenditures $4,246,737 $5,218,272 $6,360,977 $6,616,338 4.01%
Table of ContentsHuman Services Fund (176)
FY 2026 Adopted Budget | Evanston Page 230
Reparations Fund (177)
The Reparations Fund was created during the 2020 budget process. The fund is supported by the adult-use municipal
cannabis tax. The collection of this tax began on July 1, 2020, as established by Resolution 126-R-19. This tax will continue to
fund Reparations programs to a total amount of $10 million, at which point the tax will be directed to the 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.
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 fiscal years through FY 2030. Following this
direction, $1 million in Real Estate Transfer Tax revenue is budgeted in the adopted budget.
See more information on the City's Reparations Program
Summary
The Reparations Fund is projecting $1,202,500 in revenues and $1,101,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
Table of ContentsReparations Fund (177)
FY 2026 Adopted Budget | Evanston Page 231
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Reparations Fund $3,566,945 $1,208,899 $1,302,500 $1,202,500 -7.68%
City Manager's Office
Reparations Fund
RECREATIONAL
CANNABIS TAX 177.15.1595.51598 -$180,000 $200,000 $200,000 0.00%
REAL ESTATE
TRANSFER TAX 177.15.1595.51620 $3,000,000 $1,000,000 $1,000,000 $1,000,000 0.00%
GRANTS AND AID 177.15.1595.55251 $100,000 -$100,000 --
DONATIONS 177.15.1595.56011 $9,813 $3,499 ---
INVESTMENT
INCOME 177.15.1595.56501 $32,132 $25,400 $2,500 $2,500 0.00%
TRANSFER FROM
GENERAL FUND 177.15.1595.57005 $425,000 ----
Total Reparations
Fund $3,566,945 $1,208,899 $1,302,500 $1,202,500 -7.68%
Total City Manager's
Office $3,566,945 $1,208,899 $1,302,500 $1,202,500 -7.68%
Total Revenues $3,566,945 $1,208,899 $1,302,500 $1,202,500 -7.68%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Reparations Fund $2,261,405 $2,617,960 $1,301,000 $1,101,000 -15.37%
City Manager's Office
Reparations Fund
CONSULTING
SERVICES 177.15.1595.62185 $8,333 $16,666 ---
OTHER PROGRAM
COSTS 177.15.1595.62490 $2,234,614 $2,504,057 $1,200,000 $1,100,000 -8.33%
SERVICE
AGREEMENTS/
CONTRACTS
177.15.1595.62509 $16,667 $95,520 $100,000 --
BANK FEES 177.15.1595.62703 -$4 ---
CREDIT CARD FEES 177.15.1595.62705 $1,791 $1,712 $1,000 $1,000 0.00%
Total Reparations
Fund $2,261,405 $2,617,960 $1,301,000 $1,101,000 -15.37%
Total City Manager's
Office $2,261,405 $2,617,960 $1,301,000 $1,101,000 -15.37%
Total Expenditures $2,261,405 $2,617,960 $1,301,000 $1,101,000 -15.37%
_
_
Table of ContentsReparations Fund (177)
FY 2026 Adopted Budget | Evanston Page 232
Sustainability Fund (178)
The Sustainability Fund was created as part of the 2022 Budget in order to advance the implementation of the Climate
Action and Resilience Plan (CARP), including the continued implementation of the recommendations of the
Environmental Justice Resolution and the enforcement of the Energy and Water Benchmarking Ordinance, among other
CARP-related legislation. Beginning with the FY 2024 budget, the City Council approved the transfer of $500,000 from the
Good Neighbors Fund to the Sustainability Fund in accordance with the community benefits agreement with
Northwestern University.
Summary
The Sustainability Fund is projecting $262,000 in revenues (excluding $730,450 in transfers) and $1,526,309 in expenses in
the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsSustainability Fund (178)
FY 2026 Adopted Budget | Evanston Page 233
Accomplishments in 2025
The Community Choice Aggregation contract with MC Squared was extended, bringing additional revenue to the
Sustainability Fund for the purchase of renewable energy credits (RECs).
The Municipal Electricity Procurement contract with Dynegy was extended, securing lower rates than ComEd and
100% renewable electricity through RECs.
The Evanston Green Homes Pilot is on track to be completed by the end of 2025.
The Environmental Equity Investigation is on track to be completed by the end of 2025.
Implementation of the $150,000 Climate and Equitable Jobs Act (CEJA) EV Charging Round 2 grant to install
charging stations at the Levy Senior Center, Prieto Community Center, and the Evanston Public Library is underway
with planned completion mid-2026.
Implementation of the $150,000 Invest in Cook grant to expand the Divvy bike share network and retrofit stations for
scooters is underway with planned completion mid-2026.
Issued a request for proposals for the Evanston Accessible Solar Program and plans to award a contract in 2025.
The Climate Coach program in partnership with Climate Action Evanston has been launched.
$500,000 in Sustain Evanston funding was disbursed to 34 organizations. Funding included: 128,177 compostable
containers & utensils | 2,655 reusable containers & utensils | 85 landscaping equipment batteries | 39 electric leaf
blowers | 38 landscaping battery chargers | 21 electric, energy efficient appliances | 31 electric trimmers | 19 HVAC
upgrades | 19 window upgrades
Performance Measures
Department Goal: Reduce community-wide fossil fuel pollution through pollution reduction policies and 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Provide financial support for deep decarbonization to households and businesses
% community wide greenhouse gas emissions reduction as a result of
deep decarbonization grants Effectiveness <1%unknown <1%1%
# of total households and businesses that receive grants Output 18 109 84 115
# of low-income and BIPOC households/businesses that receive
grants Equity, Output 6 90 75 100
Activity: Conduct Community Engagement
# of paid Climate Action Coaches Output 0 0 10 12
# of engagement events Output 21 50 75 75
# of unique individuals reached Output, Equity 700 27,000 30,500 40,000
Activity: Capital Improvements
# of capital projects that support CARP implementation Output 10 49 86 80
kWs of solar installed on City facilities Output 0 0 0 970
EV charging stations installed (public and municipal)Output 0 8 0 15
Activity: Capital Improvements
Benchmarking Compliance Rate Output, Input,
Outcome 65%61%75%90%
Table of ContentsSustainability Fund (178)
FY 2026 Adopted Budget | Evanston Page 234
Factors Impacting the 2026 Budget
Uncertainty remains about the status of the $10.4 M Department of Energy Inflation Reduction Act Codes Grant
Staff will undertake electricity procurement mid-2026 which will impact revenues and expenses related to
community choice aggregation and municipal electricity.
Upcoming Initiatives
Implement the Healthy Buildings Ordinance.
Improve the Energy & Water Benchmarking Ordinance implementation and compliance rate.
Continue to implement the Climate Action and Resilience Plan (CARP).
Implement the recommendations of the Environmental Equity Investigation.
Identify near term implementable actions of Envision Evanston 2045 related to CARP.
Disseminate grant funding through the Accessible Solar Program, Evanston Green Homes Program, Transportation
Access Program, and the Sustain Evanston Program.
Conduct community outreach to educate community members about fossil fuel pollution and environmental justice
initiatives.
Revenues by Source
2026 Projected Revenues by Source
Interfund Transfers $730,450 73.60%
Intergovernmental Revenue $250,000 25.19%
Fines and Forfeitures $10,000 1.01%
Interest Income $2,000 0.20%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Licenses, Permits and Fees $480,754 $486,037 ---
Fines and Forfeitures --$10,000 $10,000 0.00%
Intergovernmental Revenue -$10,000 $760,000 $250,000 -67.11%
Interest Income $13,130 $23,779 $2,000 $2,000 0.00%
Interfund Transfers $476,570 $769,913 $800,000 $730,450 -8.69%
Total Revenues $970,454 $1,289,728 $1,572,000 $992,450 -36.87%
992K
_
Table of ContentsSustainability Fund (178)
FY 2026 Adopted Budget | Evanston Page 235
Expenditures by Type
2026 Budgeted Expenditures by Type
Services and Supplies $551,000 36.10%
Community Sponsored
Organizations
$500,000 32.76%
Salary and Benefits $330,309 21.64%
Miscellaneous $145,000 9.50%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $186,613 $269,553 $400,513 $330,309 -17.53%
Services and Supplies $381,134 $756,606 $286,000 $551,000 92.66%
Miscellaneous -$71,316 $190,000 $145,000 -23.68%
Community Sponsored
Organizations --$830,000 $500,000 -39.76%
Total Expenditures $567,747 $1,097,475 $1,706,513 $1,526,309 -10.56%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Sustainability Fund $970,454 $1,289,728 $1,572,000 $992,450 -36.87%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 $480,754 $486,037 ---
REGULAR FINES 178.99.9910.52510 --$10,000 $10,000 0.00%
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.55135 --$500,000 $250,000 -50.00%
GRANTS AND AID 178.99.9910.55251 -$10,000 $10,000 --
DOE HEALTHY
BUILDINGS GRANT 178.99.9910.55320 --$250,000 --
INVESTMENT INCOME 178.99.9910.56501 $13,130 $23,779 $2,000 $2,000 0.00%
TRANSFER FROM
GENERAL FUND 178.99.9910.57005 $200,004 $200,004 $300,000 $200,000 -33.33%
TRANSFER FROM GOOD
NEIGHBOR FUND 178.99.9910.57058 -$500,000 $500,000 $530,450 6.09%
MC SQUARED
(COMMUNITY & MUNI
178.99.9910.57101 $276,566 $69,909 ---
1.53M
_
_
Table of ContentsSustainability Fund (178)
FY 2026 Adopted Budget | Evanston Page 236
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
AGG)
Total Revenues $970,454 $1,289,728 $1,572,000 $992,450 -36.87%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Sustainability Fund $567,747 $1,097,475 $1,706,513 $1,526,309 -10.56%
Non-Departmental $567,747 $1,097,475 $1,706,513 $1,526,309 -10.56%
REGULAR PAY 178.99.9910.61010 $163,139 $226,725 $325,150 $249,591 -23.24%
PERMANENT PART-
TIME 178.99.9910.61050 $1,445 ----
SEASONAL
EMPLOYEES 178.99.9910.61060 --$5,000 $20,000 300.00%
HEALTH INSURANCE 178.99.9910.61510 $3,912 $18,867 $37,087 $48,730 31.39%
VISION INSURANCE 178.99.9910.61513 $19 $49 $57 $92 61.40%
LIFE INSURANCE 178.99.9910.61615 $124 $183 $197 $137 -30.46%
IMRF 178.99.9910.61710 $5,448 $6,681 $13,145 $12,663 -3.67%
SOCIAL SECURITY 178.99.9910.61725 $10,152 $13,816 $20,161 $15,475 -23.24%
MEDICARE 178.99.9910.61730 $2,374 $3,231 $4,716 $3,621 -23.22%
STUDIES 178.99.9910.62180 $18,900 ----
CONSULTING SERVICES 178.99.9910.62185 $420 ----
TRAINING & TRAVEL 178.99.9910.62295 $3,457 $5,572 $5,000 $5,000 0.00%
MEMBERSHIP DUES 178.99.9910.62360 -$3,380 $5,000 $5,000 0.00%
OTHER PROGRAM
COSTS 178.99.9910.62490 -$69,582 $170,000 $75,000 -55.88%
SERVICE
AGREEMENTS/
CONTRACTS
178.99.9910.62509 $4,935 $5,182 $20,000 $20,000 0.00%
SUSTAIN EVANSTON
PROGRAM 178.99.9910.62650 -$381,959 $250,000 $500,000 100.00%
BANK FEES 178.99.9910.62703 -$835 $1,000 $1,000 0.00%
CREDIT CARD FEES 178.99.9910.62705 $317 ----
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.63110 --$500,000 $250,000 -50.00%
BUILDING
DECARBONIZATION
PROGRAM
178.99.9910.63205 --$250,000 $250,000 0.00%
RENEWABLE ENERGY
CREDITS 178.99.9910.63210 --$80,000 --
ELECTRICITY 178.99.9910.64005 $353,106 $358,500 ---
IT COMPUTER
HARDWARE 178.99.9910.65555 -$1,179 ---
OUTREACH 178.99.9910.67107 -$1,734 $20,000 $70,000 250.00%
Total Expenditures $567,747 $1,097,475 $1,706,513 $1,526,309 -10.56%
_
Table of ContentsSustainability Fund (178)
FY 2026 Adopted Budget | Evanston Page 237
Good Neighbor Fund (180)
In Fall 2023, a Community Benefits 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 fifteen years
beginning in 2024, which increases annually with inflation. The contribution is split with 33.3% directed to Affordable
Housing and 16.6% directed towards Sustainability efforts. The remaining 50% can be allocated as the City Council chooses
on an annual basis.
Summary
The Good Neighbor Fund is projecting $3,190,700 in revenues and $3,556,750 in transfers out to other funds in the FY 2026
budget. The Good Neighbor Fund is structured to serve as a pass-through for Northwestern University's contributions to
the City.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
$5M
Table of ContentsGood Neighbor Fund (180)
FY 2026 Adopted Budget | Evanston Page 238
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Good Neighbor Fund $12,799 $4,116,372 $3,000,000 $3,190,700 6.36%
Good Neighbor
Administration $12,799 $3,866,372 $3,000,000 $3,190,700 6.36%
CONTRIBUTIONS FROM
NORTHWESTERN
UNIVERSITY
180.99.1800.56013 -$3,842,489 $3,000,000 $3,182,700 6.09%
INVESTMENT INCOME 180.99.1800.56501 $12,799 $23,883 -$8,000 -
Downtown Revital Fund -$250,000 ---
DONATION FROM
NORTHWESTERN
UNIVERSITY
180.99.1801.56013 -$250,000 ---
Total Revenues $12,799 $4,116,372 $3,000,000 $3,190,700 6.36%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Good Neighbor Fund $557,887 $3,250,962 $3,164,000 $3,556,750 12.41%
Good Neighbor
Administration $300,237 $3,000,962 $3,100,000 $3,556,750 14.73%
OTHER PROGRAM
COSTS 180.99.1800.62490 $300,000 -$100,000 --
BANK FEES 180.99.1800.62703 -$962 ---
CREDIT CARD FEES 180.99.1800.62705 $237 ----
TRANSFER TO
GENERAL FUND 180.99.1800.66131 -$1,500,000 $1,500,000 $1,965,400 31.03%
TRANSFER TO
AFFORDABLE
HOUSING
180.99.1800.66155 -$1,000,000 $1,000,000 $1,060,900 6.09%
TRANSFER TO
SUSTAINABILITY FD 180.99.1800.69101 -$500,000 $500,000 $530,450 6.09%
Downtown Revital Fund -$250,000 ---
SERVICE
AGREEMENTS/
CONTRACTS
180.99.1801.62509 -$250,000 ---
Guranteed Income
Program $257,650 -$64,000 --
OTHER PROGRAM
COSTS 180.99.9937.62490 $182,650 -$64,000 --
OTHER
IMPROVEMENTS 180.99.9937.65515 $75,000 ----
Total Expenditures $557,887 $3,250,962 $3,164,000 $3,556,750 12.41%
_
_
Table of ContentsGood Neighbor Fund (180)
FY 2026 Adopted Budget | Evanston Page 239
Library Fund (185)
Evanston Public Library staff serve the information needs of our community both within the walls of our two locations and
throughout the City by bringing our programs and services to locations where our community members gather.
Summary
The Library Fund is projecting $10,501,532 in revenues and $10,189,695 in expenses (excluding $360,325 in transfers out) in
the FY 2026 budget.
Revenues vs Expenditures Summary
Accomplishments in 2025
Offered over 650 hours of studio time to the public in the Innovation Station during its inaugural year.
ABC Boosters served 60 rising kindergartners at JEH Jump Start and Learning Bridge in the summer of 2025, despite
last minute funding reduction from previous sources.
Finished website conversion for improved user accessibility and experience.
Offered 95 library programs and service visits at partner organization sites and community events in the first half of
2025.
Had over 221,000 visitors to the libraries in the first half of 2025.
Over 12,250 attendees at 741 library events in the first half of 2025.
Over 22,789 public computer sessions, averaging 69 minutes per session, in the first half of 2025.
Library users borrowed over 536,000 items (physical and digital) from the library in the first half of 2025.
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$3M
$5M
$8M
$10M
$13M
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 240
Performance Measures
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Engage and connect diverse community members with library services.
Library services at partner organization sites and community events.Equity, Output 607 500 400 400
Community listening sessions Effectiveness 0 0 0 0
Percent of residents by race / ethnicity who signed up for or renewed
their library card*Equity, Output ****
Percent of library events in Spanish Equity, Output 7%7%6%7%
Activity: Support improved digital literacy
Wifi hotspot circulations Output n/a 822 800 800
One on One technology training Output 435 400 400 400
Activity: Support improved early childhood literacy.
Number of book bags distributed at preschool and daycare centers Output 241 242 225 225
Number of Welcome Baby kits distributed.Output 100 25 50 50
Factors Impacting the 2026 Budget
Increased personnel costs due to AFSCME contract and non-union increases.
Property tax levy revenue accounts for more than 85% of the library’s revenue and other revenue sources are limited.
Reduced access to federal and other grant opportunities to support programming and services.
Capital improvement expenditure increases due to aging and outdated facilities at the Main Library.
Ongoing maintenance at the Robert Crown Branch Library.
Upcoming Initiatives
Complete facility assessment and Main Library renovation plan.
Develop community learning needs assessment and integrate into programming.
Implement recommendations from the Library’s Strategic Development and Advancement Plan.
Increase volunteer participation.
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 241
Revenues by Source
2026 Projected Revenues by Source
Property Taxes $9,486,782 90.34%
Other Revenue $602,000 5.73%
Interfund Transfers $173,750 1.65%
Intergovernmental Revenue $155,000 1.48%
Library Revenue $58,000 0.55%
Interest Income $25,000 0.24%
Charges for Services $1,000 0.01%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (% )
Property Taxes $7,745,736 $8,261,169 $8,624,347 $9,486,782 10.00%
Charges for Services $373 $1,687 $1,000 $1,000 0.00%
Fines and Forfeitures $9,349 ----
Intergovernmental Revenue -$119,386 -$161,339 $155,000 $155,000 0.00%
Other Revenue $399,203 $482,322 $402,000 $602,000 49.75%
Interest Income $262,237 $355,501 $25,000 $25,000 0.00%
Interfund Transfers $166,460 $173,570 $173,750 $173,750 0.00%
Library Revenue $114,761 $131,495 $82,000 $58,000 -29.27%
Total Revenues $8,578,733 $9,244,406 $9,463,097 $10,501,532 10.97%
10.5M
_
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 242
Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits $7,930,295 75.17%
Services and Supplies $2,254,400 21.37%
Interfund Transfers $360,325 3.42%
Capital Outlay $5,000 0.05%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $5,795,608 $6,384,655 $7,497,302 $7,930,295 5.78%
Services and Supplies $1,939,436 $2,061,439 $2,147,619 $2,254,400 4.97%
Miscellaneous $8,095 $9,500 ---
Capital Outlay $512 -$2,000 $5,000 150.00%
Interfund Transfers $10,320 $10,320 $360,325 $360,325 0.00%
Insurance and Other
Chargebacks $8,596 $2,531 ---
Total Expenditures $7,762,567 $8,468,446 $10,007,246 $10,550,020 5.42%
10.6M
_
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 243
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Fund $8,578,733 $9,244,406 $9,463,097 $10,501,532 10.97%
Engagement Services
TRANSFERS FROM
LIBRARY FUND 185.48.4825.57009 -$294,996 -$349,992 ---
Total Engagement
Services -$294,996 -$349,992 ---
Library Administration
PROPERTY TAXES 185.48.4845.51015 $7,745,736 $8,261,169 $8,624,347 $9,486,782 10.00%
LIBRARY FINES & FEES 185.48.4845.52610 $9,349 ----
BEV SNACK VENDING
MACHINE 185.48.4845.53200 $373 $1,687 $1,000 $1,000 0.00%
Federal Grants 185.48.4845.55201 $60,398 $72,660 $40,000 $40,000 0.00%
LIBRARY STATE PER
CAPITA GRANT 185.48.4845.55245 $115,212 $115,993 $115,000 $115,000 0.00%
DONATIONS 185.48.4845.56011 $394,709 $477,730 $400,000 $600,000 50.00%
MISCELLANEOUS
REVENUE 185.48.4845.56045 $4,494 $4,731 $2,000 $2,000 0.00%
FEES AND
MERCHANDISE SALE 185.48.4845.56140 --$139 ---
INVESTMENT INCOME 185.48.4845.56501 $262,237 $355,501 $25,000 $25,000 0.00%
TRANSFER FROM
ENDOWMENT 185.48.4845.57002 $166,460 $173,570 $173,750 $173,750 0.00%
LIBRARY MATERIAL
REPLACEMENT
CHARGES
185.48.4845.57515 $31,516 $28,513 $20,000 $20,000 0.00%
LIBRARY BOOK SALE 185.48.4845.57526 $3,579 $5,206 $3,000 $3,000 0.00%
LIBRARY COPY MACH.
CHG 185.48.4845.57535 $12,769 $12,761 $5,000 $5,000 0.00%
LIBRARY MEETING RM
RENTAL 185.48.4845.57540 $4,735 $8,505 $4,000 $4,000 0.00%
RENTAL INCOME 185.48.4845.57545 $18,839 $21,010 $10,000 $20,000 100.00%
LIBRARY GRANTS 185.48.4845.57551 $43,325 $55,500 $40,000 $6,000 -85.00%
Total Library
Administration $8,873,729 $9,594,398 $9,463,097 $10,501,532 10.97%
Total Revenues $8,578,733 $9,244,406 $9,463,097 $10,501,532 10.97%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Fund $7,762,567 $8,468,446 $10,007,246 $10,550,020 5.42%
Library
Early Learning &
Literacy
REGULAR PAY 185.48.4805.61010 $472,570 $466,459 $524,910 $483,462 -7.90%
PERMANENT PART-
TIME 185.48.4805.61050 $199,472 $210,070 $204,826 $252,712 23.38%
SEASONAL
EMPLOYEES 185.48.4805.61060 $2,085 $3,930 $5,000 $5,000 0.00%
-
-
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 244
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION
PAYOUTS 185.48.4805.61415 $623 $26,840 ---
ANNUAL SICK LEAVE
PAYOUT 185.48.4805.61420 $1,238 ----
HEALTH INSURANCE 185.48.4805.61510 $76,317 $87,311 $96,025 $112,744 17.41%
VISION INSURANCE 185.48.4805.61513 -$37 $72 $73 1.22%
LIFE INSURANCE 185.48.4805.61615 $184 $188 $193 $91 -52.93%
IMRF 185.48.4805.61710 $22,156 $19,279 $31,287 $36,434 16.45%
SOCIAL SECURITY 185.48.4805.61725 $40,966 $42,979 $45,244 $43,862 -3.05%
MEDICARE 185.48.4805.61730 $9,581 $10,052 $10,581 $10,262 -3.02%
TRAINING & TRAVEL 185.48.4805.62295 $427 ----
WORK- STUDY 185.48.4805.62506 $438 $274 $900 $1,200 33.33%
STATE GRANT
EXPENSE 185.48.4805.65002 $1,450 $16,622 ---
FOOD 185.48.4805.65025 $5 ----
OFFICE SUPPLIES 185.48.4805.65095 $825 ----
LIBRARY SUPPLIES 185.48.4805.65100 $23,097 $14,003 $28,000 $42,000 50.00%
FITNESS INCENTIVE 185.48.4805.65141 $2,500 $2,000 ---
IT COMPUTER
HARDWARE 185.48.4805.65555 -$6,928 $8,300 --
LIBRARY BOOKS 185.48.4805.65630 $144,426 $123,069 $150,000 --
PERIODICALS 185.48.4805.65635 -$29 ---
AUDIO VISUAL
COLLECTIONS 185.48.4805.65641 $14,509 $9,014 $10,000 --
Total Early Learning &
Literacy $1,012,869 $1,039,083 $1,115,338 $987,840 -11.43%
Lifelong Learning &
Literacy
REGULAR PAY 185.48.4806.61010 $491,066 $369,208 $440,275 $529,591 20.29%
PERMANENT PART-
TIME 185.48.4806.61050 $293,726 $301,425 $320,646 $233,877 -27.06%
SEASONAL
EMPLOYEES 185.48.4806.61060 $1,155 $390 $5,000 $5,000 0.00%
OVERTIME PAY 185.48.4806.61110 $283 ----
TERMINATION
PAYOUTS 185.48.4806.61415 -$1,664 ---
HEALTH INSURANCE 185.48.4806.61510 $76,476 $58,428 $82,079 $97,615 18.93%
VISION INSURANCE 185.48.4806.61513 -$9 -$38 -
LIFE INSURANCE 185.48.4806.61615 $139 $87 $36 $135 275.00%
IMRF 185.48.4806.61710 $26,805 $19,775 $32,617 $36,749 12.67%
SOCIAL SECURITY 185.48.4806.61725 $47,793 $40,800 $47,178 $47,340 0.34%
MEDICARE 185.48.4806.61730 $11,177 $9,542 $11,031 $11,077 0.42%
INTERNET SOLUTION
PROVIDERS 185.48.4806.62341 $287,180 ----
FEDERAL GRANT
EXPENSE 185.48.4806.65001 -$10,600 $2,500 $2,500 0.00%
STATE GRANT
EXPENSE 185.48.4806.65002 $5,550 ----
LIBRARY SUPPLIES 185.48.4806.65100 $8,044 $12,651 $10,000 $10,000 0.00%
FITNESS INCENTIVE 185.48.4806.65141 $1,500 $2,000 ---
Library Electronic
Resources 185.48.4806.65628 -$298,963 $320,000 --
LIBRARY BOOKS 185.48.4806.65630 $345,786 $360,349 $335,000 --
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 245
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERIODICALS 185.48.4806.65635 $7,413 $9,101 $6,500 --
AUDIO VISUAL
COLLECTIONS 185.48.4806.65641 $29,931 $19,750 $31,000 --
Total Lifelong
Learning & Literacy $1,634,025 $1,514,745 $1,643,862 $973,922 -40.75%
Access Services
REGULAR PAY 185.48.4820.61010 $753,314 $823,545 $841,198 $825,257 -1.90%
PERMANENT PART-
TIME 185.48.4820.61050 $261,967 $263,524 $339,329 $279,931 -17.50%
SEASONAL
EMPLOYEES 185.48.4820.61060 $4,487 $6,908 $5,000 $5,000 0.00%
OVERTIME PAY 185.48.4820.61110 -$254 ---
TERMINATION
PAYOUTS 185.48.4820.61415 $242 $6,094 ---
ANNUAL SICK LEAVE
PAYOUT 185.48.4820.61420 $1,603 ----
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
185.48.4820.61430 -$2,943 ---
HEALTH INSURANCE 185.48.4820.61510 $152,068 $184,431 $200,267 $194,085 -3.09%
VISION INSURANCE 185.48.4820.61513 $76 $88 $76 $111 46.36%
LIFE INSURANCE 185.48.4820.61615 $292 $345 $345 $290 -16.04%
IMRF 185.48.4820.61710 $31,086 $29,685 $45,925 $52,985 15.37%
SOCIAL SECURITY 185.48.4820.61725 $61,234 $65,944 $73,193 $64,804 -11.46%
MEDICARE 185.48.4820.61730 $14,321 $15,422 $17,118 $15,167 -11.40%
IT COMPUTER
SOFTWARE 185.48.4820.62340 $136,188 $153,460 $140,000 --
INTERNET SOLUTION
PROVIDERS 185.48.4820.62341 $30,939 ----
WORK- STUDY 185.48.4820.62506 $1,202 -$3,000 --
FEDERAL GRANT
EXPENSE 185.48.4820.65001 -$63 ---
LIBRARY SUPPLIES 185.48.4820.65100 $16,158 $15,798 $15,000 $17,000 13.33%
FITNESS INCENTIVE 185.48.4820.65141 $1,000 $2,000 ---
WORKERS COMP
TTD PYMTS (NON
SWORN)
185.48.4820.66049 $210 ----
Total Access Services $1,466,386 $1,570,504 $1,680,451 $1,454,630 -13.44%
Engagement Services
REGULAR PAY 185.48.4825.61010 $521,790 $595,270 $370,046 $307,040 -17.03%
PERMANENT PART-
TIME 185.48.4825.61050 $208,741 $143,323 $48,323 $51,912 7.43%
SEASONAL
EMPLOYEES 185.48.4825.61060 $1,059 $2,788 $5,000 --
OVERTIME PAY 185.48.4825.61110 -$272 ---
TERMINATION
PAYOUTS 185.48.4825.61415 $12,594 $1,097 ---
HEALTH INSURANCE 185.48.4825.61510 $101,366 $109,671 $68,803 $46,233 -32.80%
VISION INSURANCE 185.48.4825.61513 $132 $108 $39 $38 -2.56%
LIFE INSURANCE 185.48.4825.61615 $150 $201 $131 $142 8.40%
IMRF 185.48.4825.61710 $25,304 $21,664 $18,433 $18,453 0.11%
SOCIAL SECURITY 185.48.4825.61725 $44,521 $44,290 $25,940 $22,257 -14.20%
MEDICARE 185.48.4825.61730 $10,412 $10,358 $6,063 $5,206 -14.13%
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 246
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BLDG
MAINTENANCE
SERVICES
185.48.4825.62225 $445 ----
TRAINING & TRAVEL 185.48.4825.62295 -$760 ---
IT COMPUTER
SOFTWARE 185.48.4825.62340 $5,888 ----
FEDERAL GRANT
EXPENSE 185.48.4825.65001 -$27,791 $5,000 $3,500 -30.00%
STATE GRANT
EXPENSE 185.48.4825.65002 $2,057 $206 $5,500 --
FOOD 185.48.4825.65025 $204 ----
LIBRARY SUPPLIES 185.48.4825.65100 $30,802 $30,804 $24,000 $27,000 12.50%
FITNESS INCENTIVE 185.48.4825.65141 $2,000 $500 ---
FURNITURE /
FIXTURES /
EQUIPMENT
185.48.4825.65503 $512 ----
LIBRARY BOOKS 185.48.4825.65630 $35,998 $42,402 ---
AUDIO VISUAL
COLLECTIONS 185.48.4825.65641 $10,289 $1,211 ---
WORKERS COMP
TTD PYMTS (NON
SWORN)
185.48.4825.66049 $8,386 $168 ---
Total Engagement
Services $1,022,649 $1,032,881 $577,278 $481,781 -16.54%
Robert Crown
Operations
REGULAR PAY 185.48.4826.61010 -$32,260 $300,993 $475,952 58.13%
PERMANENT PART-
TIME 185.48.4826.61050 -$6,414 $163,856 $86,020 -47.50%
SEASONAL
EMPLOYEES 185.48.4826.61060 ---$5,000 -
HEALTH INSURANCE 185.48.4826.61510 -$6,658 $71,558 $88,555 23.75%
VISION INSURANCE 185.48.4826.61513 -$6 $76 $76 0.00%
LIFE INSURANCE 185.48.4826.61615 -$10 $117 $130 11.11%
IMRF 185.48.4826.61710 -$1,307 $19,948 $28,890 44.83%
SOCIAL SECURITY 185.48.4826.61725 -$2,427 $28,821 $34,847 20.91%
MEDICARE 185.48.4826.61730 -$568 $6,737 $8,153 21.02%
BLDG
MAINTENANCE
SERVICES
185.48.4826.62225 ---$20,000 -
IT COMPUTER
SOFTWARE 185.48.4826.62340 --$2,600 $2,600 0.00%
LIBRARY SUPPLIES 185.48.4826.65100 --$14,000 $11,500 -17.86%
FITNESS INCENTIVE 185.48.4826.65141 -$1,500 ---
FURNITURE /
FIXTURES /
EQUIPMENT
185.48.4826.65503 --$2,000 $5,000 150.00%
LIBRARY BOOKS 185.48.4826.65630 --$35,000 $35,000 0.00%
AUDIO VISUAL
COLLECTIONS 185.48.4826.65641 --$1,500 $1,500 0.00%
Total Robert Crown
Operations -$51,149 $647,206 $803,223 24.11%
Innovation & Digital
Learning
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 247
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 185.48.4835.61010 $356,028 $343,163 $443,796 $514,788 16.00%
PERMANENT PART-
TIME 185.48.4835.61050 $197,273 $223,850 $283,361 $206,397 -27.16%
SEASONAL
EMPLOYEES 185.48.4835.61060 $11,485 $23,871 $5,000 $5,000 0.00%
TERMINATION
PAYOUTS 185.48.4835.61415 $5,186 $11,251 ---
ANNUAL SICK LEAVE
PAYOUT 185.48.4835.61420 $533 ----
HEALTH INSURANCE 185.48.4835.61510 $50,866 $56,239 $100,910 $109,706 8.72%
VISION INSURANCE 185.48.4835.61513 $95 $63 $38 $150 294.74%
LIFE INSURANCE 185.48.4835.61615 $66 $113 $114 $128 12.28%
IMRF 185.48.4835.61710 $18,927 $16,787 $31,618 $37,074 17.26%
SOCIAL SECURITY 185.48.4835.61725 $34,568 $36,588 $45,084 $44,720 -0.81%
MEDICARE 185.48.4835.61730 $8,084 $8,557 $10,540 $10,465 -0.71%
IT COMPUTER
SOFTWARE 185.48.4835.62340 $69,778 $64,979 $40,000 --
FEDERAL GRANT
EXPENSE 185.48.4835.65001 $25,527 $17,329 $30,642 --
STATE GRANT
EXPENSE 185.48.4835.65002 $15,533 $20,257 $29,000 --
LIBRARY SUPPLIES 185.48.4835.65100 $10,735 $28,465 $13,000 $25,000 92.31%
FITNESS INCENTIVE 185.48.4835.65141 -$500 ---
IT COMPUTER
HARDWARE 185.48.4835.65555 $28,088 $31,220 $44,000 --
LIBRARY BOOKS 185.48.4835.65630 $20,217 $19,345 $20,000 --
AUDIO VISUAL
COLLECTIONS 185.48.4835.65641 $1,280 $2,223 $2,500 --
Total Innovation &
Digital Learning $854,268 $904,799 $1,099,603 $953,428 -13.29%
Library Maintenance
REGULAR PAY 185.48.4840.61010 $388,114 $447,811 $748,597 $746,195 -0.32%
PERMANENT PART-
TIME 185.48.4840.61050 $60,797 $3,125 ---
SEASONAL
EMPLOYEES 185.48.4840.61060 $3,315 $844 $2,000 $2,000 0.00%
OVERTIME PAY 185.48.4840.61110 $10,667 $1,566 $5,000 $5,000 0.00%
TERMINATION
PAYOUTS 185.48.4840.61415 $7,472 $2,235 ---
HEALTH INSURANCE 185.48.4840.61510 $97,639 $105,185 $162,877 $130,707 -19.75%
VISION INSURANCE 185.48.4840.61513 $112 $140 $150 $150 0.00%
LIFE INSURANCE 185.48.4840.61615 $85 $27 $3 $92 2,605.88%
CELL PHONE
ALLOWANCE 185.48.4840.61626 $717 --$672 -
SHOE ALLOWANCE 185.48.4840.61630 $540 $690 $690 $1,380 100.00%
IMRF 185.48.4840.61710 $16,007 $13,465 $33,087 $34,904 5.49%
SOCIAL SECURITY 185.48.4840.61725 $27,878 $26,915 $46,457 $42,229 -9.10%
MEDICARE 185.48.4840.61730 $6,520 $6,295 $10,865 $9,879 -9.08%
BLDG
MAINTENANCE
SERVICES
185.48.4840.62225 $251,387 $276,339 $295,000 $275,000 -6.78%
OFFICE EQUIPMENT
MAINT 185.48.4840.62235 $1,233 -$1,000 --
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 248
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OTHER EQMT
MAINTENANCE 185.48.4840.62245 -$1,324 $2,277 --
RENTAL OF AUTO-
FLEET
MAINTENANCE
185.48.4840.62305 $5,436 $5,436 $5,440 $5,440 0.00%
RENTAL OF AUTO
REPLACEMENT 185.48.4840.62309 $4,884 $4,884 $4,885 $4,885 0.00%
IT COMPUTER
SOFTWARE 185.48.4840.62340 -$23,287 ----
INTERNET SOLUTION
PROVIDERS 185.48.4840.62341 $23,287 ----
ELECTRICITY 185.48.4840.64005 $89,870 $86,744 $100,000 $100,000 0.00%
UTILITIES - COE
WATER 185.48.4840.64009 ---$13,000 -
NATURAL GAS 185.48.4840.64015 $13,921 $16,794 $30,000 $30,000 0.00%
JANITORIAL
SUPPLIES 185.48.4840.65040 $12,851 $19,523 $15,000 $20,000 33.33%
BLDG
MAINTENANCE
MATERIAL
185.48.4840.65050 $27,901 $8,775 $20,000 $20,000 0.00%
OFFICE SUPPLIES 185.48.4840.65095 $13 ----
LIBRARY SUPPLIES 185.48.4840.65100 -$25 ---
FITNESS INCENTIVE 185.48.4840.65141 $500 $500 ---
WORKERS COMP
TTD PYMTS (NON
SWORN)
185.48.4840.66049 -$2,363 ---
Total Library
Maintenance $1,027,859 $1,031,005 $1,483,328 $1,441,533 -2.82%
Library Administration
REGULAR PAY 185.48.4845.61010 $382,487 $781,851 $957,928 $1,356,883 41.65%
PERMANENT PART-
TIME 185.48.4845.61050 $53,891 $81,604 $107,809 $55,379 -48.63%
TERMINATION
PAYOUTS 185.48.4845.61415 $12,199 $7,951 ---
HEALTH INSURANCE 185.48.4845.61510 $35,871 $84,014 $119,994 $179,242 49.38%
VISION INSURANCE 185.48.4845.61513 $38 $70 $114 $112 -1.75%
LIFE INSURANCE 185.48.4845.61615 $203 $476 $579 $706 21.93%
AUTO ALLOWANCE 185.48.4845.61625 $600 $3,600 $3,600 $3,600 0.00%
CELL PHONE
ALLOWANCE 185.48.4845.61626 $1,158 $1,740 $1,908 $1,404 -26.42%
IMRF 185.48.4845.61710 $15,376 $23,548 $38,105 $69,280 81.81%
SOCIAL SECURITY 185.48.4845.61725 $27,417 $51,389 $66,013 $86,942 31.70%
MEDICARE 185.48.4845.61730 $6,412 $12,018 $15,534 $20,558 32.34%
CONSULTING
SERVICES 185.48.4845.62185 $76,541 $157,885 $100,000 $120,000 20.00%
ADVERTISING 185.48.4845.62205 $158 $255 $2,000 $5,000 150.00%
PRINTING 185.48.4845.62210 $39,543 $23,140 $40,000 $39,000 -2.50%
BLDG
MAINTENANCE
SERVICES
185.48.4845.62225 $1,715 ----
OTHER
PROFESSIONAL
SERVICES
185.48.4845.62272 $200 $95 ---
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 249
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
POSTAGE
CHARGEBACKS 185.48.4845.62275 $462 ----
TUITION 185.48.4845.62290 $3,584 $10,157 $15,000 $15,000 0.00%
TRAINING & TRAVEL 185.48.4845.62295 $28,048 $22,883 $30,000 $99,000 230.00%
POSTAGE 185.48.4845.62315 $1,486 $1,656 $3,000 $3,000 0.00%
IT COMPUTER
SOFTWARE 185.48.4845.62340 -$14,113 $82,900 $275,000 231.72%
MEMBERSHIP DUES 185.48.4845.62360 $2,454 $3,429 $3,000 $3,500 16.67%
WORK- STUDY 185.48.4845.62506 $1,069 $1,173 $2,500 $2,500 0.00%
BANK FEES 185.48.4845.62703 -$215 ---
CREDIT CARD FEES 185.48.4845.62705 $5,429 $3,310 $5,000 $4,500 -10.00%
UTILITIES - COE
WATER 185.48.4845.64009 $9,529 $9,784 $10,000 --
FOOD 185.48.4845.65025 $7,344 $6,146 $7,000 $5,000 -28.57%
OFFICE SUPPLIES 185.48.4845.65095 $27,996 $20,501 $30,000 $21,000 -30.00%
LIBRARY SUPPLIES 185.48.4845.65100 $172 $184 ---
FITNESS INCENTIVE 185.48.4845.65141 $500 $500 ---
IT COMPUTER
HARDWARE 185.48.4845.65555 ---$36,000 -
Library Electronic
Resources 185.48.4845.65628 ---$307,600 -
LIBRARY BOOKS 185.48.4845.65630 ---$384,500 -
LIBRARY
ELECTRONIC BOOKS 185.48.4845.65631 ---$200,000 -
PERIODICALS 185.48.4845.65635 ---$6,500 -
AUDIO VISUAL
COLLECTIONS 185.48.4845.65641 ---$43,500 -
BAD DEBT EXPENSE 185.48.4845.66017 $95 ----
TRANSFER TO
GENERAL FUND 185.48.4845.66131 --$350,000 $350,000 0.00%
Total Library
Administration $741,976 $1,323,686 $1,991,984 $3,694,706 85.48%
Library Grants
CONSULTING
SERVICES 185.48.4850.62185 $100 ----
BLDG
MAINTENANCE
SERVICES
185.48.4850.62225 -$593 ---
LIBRARY SUPPLIES 185.48.4850.65100 $2,436 ----
Total Library Grants $2,536 $593 ---
Total Library $7,762,567 $8,468,446 $10,239,050 $10,791,063 5.39%
Non-Departmental
Other Wages
SALARY
ADJUSTMENTS 185.99.9988.61001 ---$231,804 -$241,043 3.99%
Total Other Wages ---$231,804 -$241,043 3.99%
Total Non-Departmental ---$231,804 -$241,043 3.99%
Total Expenditures $7,762,567 $8,468,446 $10,007,246 $10,550,020 5.42%
Table of ContentsLibrary Fund (185)
FY 2026 Adopted Budget | Evanston Page 250
Library Debt Service Fund (186)
The Library Debt Fund was created to repay the outstanding debt obligation associated with the financing of the
Evanston Public Library Main Branch. This fund accounts for the debt service costs associated with Library debt issuance
to fund capital projects at the Main library and the branch locations. Revenues for this fund come from the Library’s tax
levy, and expenses are paid to the City as a part of the annual payment of all outstanding bonds.
Summary
The Library Debt Service Fund is projecting $547,822 in revenues and $547,823 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$200K
$400K
$600K
$800K
Table of ContentsLibrary Debt Service Fund (186)
FY 2026 Adopted Budget | Evanston Page 251
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Debt Service Fund $507,912 $574,676 $576,946 $547,822 -5.05%
Debt Service $507,912 $574,676 $576,946 $547,822 -5.05%
Library $507,912 $574,676 $576,946 $547,822 -5.05%
PROPERTY TAXES 186.48.4861.51015 $507,912 $574,676 $576,946 $547,822 -5.05%
Total Revenues $507,912 $574,676 $576,946 $547,822 -5.05%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Debt Service Fund $507,913 $574,676 $576,946 $547,823 -5.05%
Debt Service $507,913 $574,676 $576,946 $547,823 -5.05%
Library $507,913 $574,676 $576,946 $547,823 -5.05%
DEBT SERVICE-
PRINCIPAL 186.48.4861.68305 $275,730 $353,392 $370,083 $356,396 -3.70%
DEBT SERVICE-
INTEREST 186.48.4861.68315 $232,183 $221,284 $206,863 $191,427 -7.46%
Total Expenditures $507,913 $574,676 $576,946 $547,823 -5.05%
_
_
Table of ContentsLibrary Debt Service Fund (186)
FY 2026 Adopted Budget | Evanston Page 252
Library Capital Improvement Fund (187)
This fund accounts for all the library’s capital outlay expenditures not financed 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. Project details for the Library Capital
Improvements Fund can be found in the Capital Improvements section of the Budget Book.
Summary
The Library Capital Improvement Fund projects $1,155,000 in revenues and $1,155,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Actual Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsLibrary Capital Improvement Fund (187)
FY 2026 Adopted Budget | Evanston Page 253
Revenues by Source
The Evanston Public Library will issue $1,155,000 million in General Obligation bonds for capital improvements in 2026.
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Revenue --$1,900,000 $1,155,000 -39.21%
Total Revenues --$1,900,000 $1,155,000 -39.21%
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Capital Outlay $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
Total Expenditures $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Capital
Improvement Fd --$1,900,000 $1,155,000 -39.21%
Library Capital
Improvement
BOND PROCEEDS 187.48.4862.56060 --$1,900,000 $1,155,000 -39.21%
Total Library Capital
Improvement --$1,900,000 $1,155,000 -39.21%
Total Revenues --$1,900,000 $1,155,000 -39.21%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Library Capital
Improvement Fd $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
Library Capital
Improvement
OTHER
IMPROVEMENTS 187.48.4862.65515 $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
Total Library Capital
Improvement $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
Total Expenditures $1,192,903 $205,050 $1,900,000 $1,155,000 -39.21%
_
_
_
_
Table of ContentsLibrary Capital Improvement Fund (187)
FY 2026 Adopted Budget | Evanston Page 254
Motor Fuel Tax Fund (200)
The Motor Fuel Tax Funds are authorized by the Illinois Department of Transportation and are appropriated as part of the
City's share of the gasoline tax. This funding also includes Transportation Renewal Funds authorized by the State of Illinois
2019 Rebuild Illinois legislation. Funding is used for capital improvements involving street maintenance, street resurfacing,
and signal upgrade projects. The Motor Fuel Tax funds are also used for operations and maintenance activities such as
snow removal.
Summary
The Motor Fuel Tax Fund is projecting $3,350,000 in revenues and $6,120,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$2M
$4M
$6M
$8M
Table of ContentsMotor Fuel Tax (MFT) Fund (200)
FY 2026 Adopted Budget | Evanston Page 255
Accomplishments in 2025
Resurfaced 10 blocks (0.86 centerline miles) of Evanston streets
Completing 32,910 square yards of large-scale patching to improve the driving surface and extend the life of the
Evanston streets
Applied 47,619 lbs. of crack seal to asphalt streets to mitigate pavement deterioration
Refreshed pavement markings in 1/5 of the City, focusing on the Downtown Business District and areas nearby in
2025
Rejuvenated pavement on 20 street segments in 2025, extending their life by several years
Purchased 40 Tallmadge streetlights, replacing deteriorated poles and modernizing fixtures to LED
Paid for streetlight and traffic signal electricity
Provided $2.6M of local matching funds, allowing the City to receive $4.8M in federal grants for the Green Bay Road
Corridor Improvement project
Factors Impacting the 2026 Budget
MFT funds are used to offset costs for snow removal, and moderate winters have helped increase the Motor Fuel Tax
fund balance. This excess balance is being used to help offset capital expenditures, which would otherwise be paid
for by the General Fund or through general obligation bond debt issuance.
Unfortunately, high construction inflation in recent years has decreased the purchasing power of MFT funds, which
may impact how much can be accomplished using the funds in future years.
Upcoming Initiatives
Purchase of salt for snow and ice management
Activities to cost-effectively extend pavement life, including large-scale patching, crack sealing, and pavement
rejuvenation
Resurfacing City streets with widespread pavement failure
Purchase of Tallmadge and Davit arm streetlights, replacing deteriorated poles and modernizing fixtures to LED
Payment of streetlight and traffic signal electricity
Providing local funds to IDOT for the upgrade of traffic signals at four intersections, where signals are at the end of
their useful life and replacement parts can no longer be easily found
Table of ContentsMotor Fuel Tax (MFT) Fund (200)
FY 2026 Adopted Budget | Evanston Page 256
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%
Intergovernmental Revenue $3,371,349 $3,471,996 $3,300,000 $3,300,000 0.00%
Interest Income $286,401 $366,008 $50,000 $50,000 0.00%
Total Revenues $3,657,750 $3,838,004 $3,350,000 $3,350,000 0.00%
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $3,920,000 64.05%
Services and Supplies $1,900,000 31.05%
Salary and Benefits $300,000 4.90%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits ---$300,000 -
Services and Supplies $526,223 $1,591,301 $1,900,000 $1,900,000 0.00%
Capital Outlay $2,305,289 $1,454,264 $4,459,650 $3,920,000 -12.10%
Total Expenditures $2,831,512 $3,045,564 $6,359,650 $6,120,000 -3.77%
_
6.12M
_
Table of ContentsMotor Fuel Tax (MFT) Fund (200)
FY 2026 Adopted Budget | Evanston Page 257
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Motor Fuel Tax Fund $3,657,750 $3,838,004 $3,350,000 $3,350,000 0.00%
Motor Fuel Tax -
Administration
STATE ALLOTMENT 200.40.5100.55185 $3,371,349 $3,471,996 $3,300,000 $3,300,000 0.00%
INVESTMENT INCOME 200.40.5100.56501 $286,401 $366,008 $50,000 $50,000 0.00%
Total Motor Fuel Tax -
Administration $3,657,750 $3,838,004 $3,350,000 $3,350,000 0.00%
Total Revenues $3,657,750 $3,838,004 $3,350,000 $3,350,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Motor Fuel Tax Fund $2,831,512 $3,045,564 $6,359,650 $6,120,000 -3.77%
Motor Fuel Tax -
Administration
SNOW OT 200.40.5100.61114 ---$300,000 -
SERVICE
AGREEMENTS/
CONTRACTS
200.40.5100.62509 $92,307 $968,451 $970,000 $970,000 0.00%
BANK FEES 200.40.5100.62703 -$420 ---
CREDIT CARD FEES 200.40.5100.62705 $225 ----
LIGHTING 200.40.5100.64006 $185,571 $301,198 $170,000 $170,000 0.00%
TRAFFIC LIGHT
ELECTRICITY 200.40.5100.64007 $38,452 $101,780 $75,000 $75,000 0.00%
CHEMICALS/ SALT 200.40.5100.65015 $189,885 $219,453 $625,000 $625,000 0.00%
MATER. TO MAINT. IMP.200.40.5100.65055 $19,784 -$50,000 $50,000 0.00%
OTHER
IMPROVEMENTS 200.40.5100.65515 $2,192,901 $691,280 $4,459,650 $3,920,000 -12.10%
PHASE I ENGINEERING 200.40.5100.65671 --$10,000 $10,000 0.00%
Total Motor Fuel Tax -
Administration $2,719,124 $2,282,581 $6,359,650 $6,120,000 -3.77%
Motor Fuel Tax - Rebuild
Il
OTHER
IMPROVEMENTS 200.40.5105.65515 $112,388 $762,983 ---
Total Motor Fuel Tax -
Rebuild Il $112,388 $762,983 ---
Total Expenditures $2,831,512 $3,045,564 $6,359,650 $6,120,000 -3.77%
_
_
Table of ContentsMotor Fuel Tax (MFT) Fund (200)
FY 2026 Adopted Budget | Evanston Page 258
Emergency Telephone System Fund (205)
In accordance with Illinois Public Act 85-978, the City of Evanston enacted Ordinance 133-O-90 by referendum in
December of 1990. The purpose of the Ordinance was to establish an Enhanced 9-1-1 system. Per the legislature, an
Emergency Telephone System Board (ETSB) was established. The function of the ETSB is to design and implement an
enhanced 9-1-1 system for the City of Evanston and monitor the system once in place.
Summary
The Emergency Telephone System Fund is projecting $1,460,000 in revenues and $1,714,170 in expenses (excluding $119,142
in transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Taxes $1,714,128 $1,497,617 $1,450,000 $1,450,000 0.00%
Intergovernmental Revenue -$56,599 ---
Interest Income $26,676 $29,552 $15,000 $10,000 -33.33%
Total Revenues $1,740,804 $1,583,768 $1,465,000 $1,460,000 -0.34%
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
_
Table of ContentsEmergency Telephone System (E911) Fund (205)
FY 2026 Adopted Budget | Evanston Page 259
Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits $851,620 46.45%
Services and Supplies $492,550 26.87%
Capital Outlay $370,000 20.18%
Interfund Transfers $100,000 5.45%
Insurance and Other Chargebacks $19,142 1.04%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $700,973 $809,355 $903,749 $851,620 -5.77%
Services and Supplies $357,127 $489,386 $394,950 $492,550 24.71%
Miscellaneous $500 $1,338 ---
Capital Outlay $496,657 $534,546 $445,000 $370,000 -16.85%
Interfund Transfers $90,000 $99,996 $100,000 $100,000 0.00%
Insurance and Other
Chargebacks $19,140 $19,140 $19,142 $19,142 0.00%
Total Expenditures $1,664,398 $1,953,760 $1,862,841 $1,833,312 -1.59%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Emergency Telephone
(E911) Fund $1,740,804 $1,583,768 $1,465,000 $1,460,000 -0.34%
Emergency Telephone
Systm
STATE, COUNTY AND
OTHER GRANTS 205.22.5150.55146 -$56,599 ---
EMERGENCY
TELEPHONE SYSTM 205.22.5150.56160 $1,714,128 $1,497,617 $1,450,000 $1,450,000 0.00%
INVESTMENT INCOME 205.22.5150.56501 $26,676 $29,552 $15,000 $10,000 -33.33%
Total Emergency
Telephone Systm $1,740,804 $1,583,768 $1,465,000 $1,460,000 -0.34%
Total Revenues $1,740,804 $1,583,768 $1,465,000 $1,460,000 -0.34%
1.83M
_
_
Table of ContentsEmergency Telephone System (E911) Fund (205)
FY 2026 Adopted Budget | Evanston Page 260
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Emergency Telephone
(E911) Fund $1,664,398 $1,953,760 $1,862,841 $1,833,312 -1.59%
Emergency Telephone
Systm
REGULAR PAY 205.22.5150.61010 $483,904 $593,652 $685,368 $652,082 -4.86%
OVERTIME PAY 205.22.5150.61110 $26,950 $41,000 $15,000 $15,000 0.00%
HIREBACK OT PAY 205.22.5150.61111 $640 $288 ---
TERMINATION PAYOUTS 205.22.5150.61415 $27,765 ----
ANNUAL SICK LEAVE
PAYOUT 205.22.5150.61420 $10,611 ----
EDUCATION PAY 205.22.5150.61440 $2,000 $4,000 $4,000 --
HEALTH INSURANCE 205.22.5150.61510 $85,778 $99,911 $115,428 $96,073 -16.77%
VISION INSURANCE 205.22.5150.61513 $76 $76 $76 $76 0.00%
LIFE INSURANCE 205.22.5150.61615 $377 $479 $569 $482 -15.29%
UNIFORM ALLOWANCE 205.22.5150.61635 $4,400 $3,850 $4,400 $4,400 0.00%
IMRF 205.22.5150.61710 $18,355 $18,763 $26,140 $33,281 27.32%
SOCIAL SECURITY 205.22.5150.61725 $32,513 $38,365 $42,766 $40,704 -4.82%
MEDICARE 205.22.5150.61730 $7,604 $8,972 $10,002 $9,522 -4.80%
TRAINING & TRAVEL 205.22.5150.62295 $6,148 $8,104 $10,000 $6,500 -35.00%
MEMBERSHIP DUES 205.22.5150.62360 $147 $104 $1,000 $1,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 205.22.5150.62509 $339,916 $460,418 $371,500 $475,000 27.86%
BANK FEES 205.22.5150.62703 -$1,166 $1,000 $500 -50.00%
CREDIT CARD FEES 205.22.5150.62705 $591 ----
MISCELLANEOUS 205.22.5150.62770 -$338 ---
TELECOMMUNICATIONS 205.22.5150.64505 $1,275 $1,086 $1,500 --
CLOTHING 205.22.5150.65020 -$1,563 ---
MINOR EQUIPMENT &
TOOLS 205.22.5150.65085 $7,372 $13,588 $8,000 $8,000 0.00%
OFFICE SUPPLIES 205.22.5150.65095 $989 $2,073 $750 $750 0.00%
FITNESS INCENTIVE 205.22.5150.65141 $500 $1,000 ---
OTHER IMPROVEMENTS 205.22.5150.65515 $496,657 $530,717 $445,000 $370,000 -16.85%
OFFICE MACH. & EQUIP.205.22.5150.65620 $689 $1,284 $1,200 $800 -33.33%
FURNITURE & FIXTURES 205.22.5150.65625 -$3,829 ---
TRANSFER TO
INSURANCE 205.22.5150.66130 $19,140 $19,140 $19,142 $19,142 0.00%
TRANSFER TO GENERAL
FUND 205.22.5150.66131 $90,000 $99,996 $100,000 $100,000 0.00%
Total Emergency
Telephone Systm $1,664,398 $1,953,760 $1,862,841 $1,833,312 -1.59%
Total Expenditures $1,664,398 $1,953,760 $1,862,841 $1,833,312 -1.59%
_
Table of ContentsEmergency Telephone System (E911) Fund (205)
FY 2026 Adopted Budget | Evanston Page 261
Foreign Fire Insurance Fund (206)
The Illinois Foreign Fire Insurance Fund is distributed by the State of Illinois Municipal League. The Municipal League
collects insurance taxes from companies outside of the State of Illinois. Those funds are distributed to fire departments
across the state to provide for the needs of the departments as the department sees fit to compensate for what is not
provided by the municipality.
Summary
The Foreign Fire Insurance Fund is projecting $250,000 in revenues and $200,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$50K
$100K
$150K
$200K
$250K
$300K
Table of ContentsForeign Fire Insurance Fund (206)
FY 2026 Adopted Budget | Evanston Page 262
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Taxes $248,204 $273,157 $250,000 $250,000 0.00%
Total Revenues $248,204 $273,157 $250,000 $250,000 0.00%
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $261,615 $234,513 ---
Capital Outlay --$200,000 $200,000 0.00%
Total Expenditures $261,615 $234,513 $200,000 $200,000 0.00%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Foreign Fire Insurance $248,204 $273,157 $250,000 $250,000 0.00%
Govt-Public Safety
FOREIGN FIRE
INSURANCE INCOME 206.23.0020.56044 $248,204 $273,157 $250,000 $250,000 0.00%
Total Govt-Public Safety $248,204 $273,157 $250,000 $250,000 0.00%
Total Revenues $248,204 $273,157 $250,000 $250,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Foreign Fire Insurance $261,615 $234,513 $200,000 $200,000 0.00%
Govt-Public Safety
MINOR EQUIPMENT
AND TOOLS 206.23.0020.65155 $261,615 $234,513 ---
OTHER
IMPROVEMENTS 206.23.0020.65515 --$200,000 $200,000 0.00%
Total Govt-Public Safety $261,615 $234,513 $200,000 $200,000 0.00%
Total Expenditures $261,615 $234,513 $200,000 $200,000 0.00%
_
_
-
-
Table of ContentsForeign Fire Insurance Fund (206)
FY 2026 Adopted Budget | Evanston Page 263
Community Development Block Grant
(CDBG) Fund (215)
The City of Evanston is a federal entitlement community and receives Community Development Block Grant (CDBG) funds
annually to address the needs of low- and moderate-income residents. Statutory program goals are to provide decent
housing, a suitable living environment, and economic opportunity primarily for residents whose incomes do not exceed
80% of the area median income.
Summary
The CDBG Fund is projecting $1,862,559 in revenues and $1,862,559 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
Table of ContentsCommunity Development Block Grant (CDBG) Fund (215)
FY 2026 Adopted Budget | Evanston Page 264
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Intergovernmental Revenue $2,016,980 $1,679,521 $2,616,400 $1,862,559 -28.81%
Interest Income $3,484 $3,388 ---
Total Revenues $2,020,464 $1,682,909 $2,616,400 $1,862,559 -28.81%
Expenditures by Type
2026 Budgeted Expenditures by Type
Miscellaneous $830,322 44.58%
Capital Outlay $600,000 32.21%
Salary and Benefits $323,887 17.39%
Services and Supplies $108,350 5.82%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $481,568 $502,796 $319,903 $323,887 1.25%
Services and Supplies $28,148 $49,519 $120,650 $108,350 -10.19%
Miscellaneous $13,707 $675 $2,198,445 $830,322 -62.23%
Capital Outlay $737,839 $606,470 $1,150,000 $600,000 -47.83%
Community Sponsored
Organizations $510,380 $280,558 ---
Insurance and Other
Chargebacks $248,822 $242,892 ---
Total Expenditures $2,020,464 $1,682,909 $3,788,998 $1,862,559 -50.84%
_
1.86M
_
Table of ContentsCommunity Development Block Grant (CDBG) Fund (215)
FY 2026 Adopted Budget | Evanston Page 265
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CDBG Fund $2,020,464 $1,682,909 $2,616,400 $1,862,559 -28.81%
Community
Development
Rehab Construction
Admin
INVESTMENT
INCOME 215.21.5187.56501 $3,484 $3,388 ---
Total Rehab
Construction Admin $3,484 $3,388 ---
Cdbg Administration
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5220.56001 $2,016,980 $1,679,521 $2,381,400 $1,727,559 -27.46%
Total Cdbg
Administration $2,016,980 $1,679,521 $2,381,400 $1,727,559 -27.46%
Cdbg-Cv
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5226.56001 --$235,000 $135,000 -42.55%
Total Cdbg-Cv --$235,000 $135,000 -42.55%
Total Community
Development $2,020,464 $1,682,909 $2,616,400 $1,862,559 -28.81%
Total Revenues $2,020,464 $1,682,909 $2,616,400 $1,862,559 -28.81%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CDBG Fund $2,020,464 $1,682,909 $3,788,998 $1,862,559 -50.84%
Community
Development
Public Improvements
TWIGGS PARK 215.21.5170.62830 $75,258 ----
ALLEY PAVING
PROGRAM 215.21.5170.62840 $433,234 ----
SPECIAL
ASSESSMENTS-
ALLEY
215.21.5170.62845 $6,847 $6,470 ---
CURB/SIDEWALK
REPLACEMENT 215.21.5170.63030 $222,500 ----
OTHER
IMPROVEMENTS 215.21.5170.65515 -$600,000 $1,150,000 $600,000 -47.83%
PHASE I
ENGINEERING 215.21.5170.65671 --$10,000 --
Total Public
Improvements $737,839 $606,470 $1,160,000 $600,000 -48.28%
_
_
Table of ContentsCommunity Development Block Grant (CDBG) Fund (215)
FY 2026 Adopted Budget | Evanston Page 266
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Rehab Construction
Admin
REGULAR PAY 215.21.5187.61010 $36,660 $14,295 $40,281 $41,489 3.00%
OVERTIME PAY 215.21.5187.61110 -$283 ---
TERMINATION
PAYOUTS 215.21.5187.61415 $5,992 ----
ANNUAL SICK LEAVE
PAYOUT 215.21.5187.61420 $339 ----
HEALTH INSURANCE 215.21.5187.61510 $4,274 $1,376 $3,105 $3,320 6.91%
VISION INSURANCE 215.21.5187.61513 --$19 $19 0.21%
LIFE INSURANCE 215.21.5187.61615 --$18 $18 1.35%
IMRF 215.21.5187.61710 $1,174 $435 $1,793 $2,133 18.96%
SOCIAL SECURITY 215.21.5187.61725 $2,605 $887 $2,498 $2,573 3.01%
MEDICARE 215.21.5187.61730 $609 $207 $585 $602 2.91%
OTHER PROGRAM
COSTS 215.21.5187.62490 $528 ----
CONTRIB TO OTHER
AGENCIES 215.21.5187.62665 $20,878 $36,250 $85,000 $85,000 0.00%
BANK FEES 215.21.5187.62703 -$6 ---
CREDIT CARD FEES 215.21.5187.62705 $8 ----
OTHER CHARGES-
CHARGEBACK 215.21.5187.62740 $966 $31,783 ---
PERSONAL
COMPUTER
SOFTWARE
215.21.5187.64545 $3,720 $3,973 $7,000 $6,000 -14.29%
Total Rehab
Construction Admin $77,753 $89,494 $140,299 $141,154 0.61%
Housing Code
Compliance
OTHER CHARGES-
CHARGEBACK 215.21.5204.62740 $326,619 $357,025 ---
Total Housing Code
Compliance $326,619 $357,025 ---
Cdbg Administration
REGULAR PAY 215.21.5220.61010 $278,601 $321,282 $168,676 $166,675 -1.19%
PERMANENT PART-
TIME 215.21.5220.61050 $71,523 $79,373 $58,331 $65,174 11.73%
OVERTIME PAY 215.21.5220.61110 $6,491 $7,575 $3,000 $3,000 0.00%
TERMINATION
PAYOUTS 215.21.5220.61415 -$86 ---
HEALTH INSURANCE 215.21.5220.61510 $34,389 $34,221 $15,233 $9,266 -39.17%
VISION INSURANCE 215.21.5220.61513 $10 $29 $19 $19 -0.21%
LIFE INSURANCE 215.21.5220.61615 $130 $141 $86 $89 3.49%
IMRF 215.21.5220.61710 $12,226 $12,024 $8,892 $11,769 32.35%
SOCIAL SECURITY 215.21.5220.61725 $21,515 $24,786 $14,075 $14,377 2.14%
MEDICARE 215.21.5220.61730 $5,032 $5,797 $3,292 $3,364 2.19%
ADVERTISING 215.21.5220.62205 $71 -$500 $500 0.00%
PRINTING 215.21.5220.62210 $39 ----
POSTAGE
CHARGEBACKS 215.21.5220.62275 --$350 $350 0.00%
TRAINING & TRAVEL 215.21.5220.62295 $1,435 $2,519 $5,000 $5,000 0.00%
Table of ContentsCommunity Development Block Grant (CDBG) Fund (215)
FY 2026 Adopted Budget | Evanston Page 267
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
IT COMPUTER
SOFTWARE 215.21.5220.62340 $1,057 $3,620 $10,500 $9,000 -14.29%
MEMBERSHIP DUES 215.21.5220.62360 $940 $1,365 $1,800 $2,000 11.11%
OTHER PROGRAM
COSTS 215.21.5220.62490 $3,500 -$1,963,445 $695,322 -64.59%
OTHER CHARGES-
CHARGEBACK 215.21.5220.62740 -$113,489 -$154,735 ---
OFFICE SUPPLIES 215.21.5220.65095 -$1,786 $500 $500 0.00%
FITNESS INCENTIVE 215.21.5220.65141 -$675 ---
Total Cdbg
Administration $323,469 $340,543 $2,253,699 $986,405 -56.23%
Cdbg-Cv
OTHER PROGRAM
COSTS 215.21.5226.62490 --$235,000 $135,000 -42.55%
OTHER CHARGES-
CHARGEBACK 215.21.5226.62740 $34,726 $8,819 ---
INTERFAITH ACTION
COUNCIL 215.21.5226.62960 $40,000 ----
CONNECTION FOR
HOMELESS 215.21.5226.62970 $211,263 ----
SUMMER YOUTH
EMPLOYMENT 215.21.5226.63045 $9,679 ----
Total Cdbg-Cv $295,668 $8,819 $235,000 $135,000 -42.55%
Public Services
JAMES MORAN
CENTER 215.21.5240.62935 $60,000 $60,000 ---
YWCA SHELTER
PROGRAM 215.21.5240.62955 $17,500 $15,000 ---
INTERFAITH ACTION
COUNCIL 215.21.5240.62960 $20,000 $20,000 ---
BOOKS AND
BREAKFAST 215.21.5240.62961 $20,000 $20,000 ---
CONNECTION FOR
HOMELESS 215.21.5240.62970 $100,000 $120,558 ---
MEALS AT HOME 215.21.5240.63120 $15,000 $15,000 ---
FAMILY FOCUS 215.21.5240.67030 $26,617 $30,000 ---
Total Public Services $259,117 $280,558 ---
Total Community
Development $2,020,464 $1,682,909 $3,788,998 $1,862,559 -50.84%
Total Expenditures $2,020,464 $1,682,909 $3,788,998 $1,862,559 -50.84%
Table of ContentsCommunity Development Block Grant (CDBG) Fund (215)
FY 2026 Adopted Budget | Evanston Page 268
CDBG Loan Fund (220)
The CDBG Loan Fund is a revolving loan fund. Its purpose is to provide 0-3% interest loans that may be deferred or
amortized to rehab income-eligible one and two-unit owner-occupied residential properties and multifamily 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 efficiency 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
utilized before additional entitlement funds can be used for eligible activities.
Summary
The CDBG Loan Fund is projecting $308,000 in revenues and $308,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$100K
$200K
$300K
$400K
Table of ContentsCommunity Development Block Grant (CDBG) Loan Fund (220)
FY 2026 Adopted Budget | Evanston Page 269
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CDBG Loan Fund $163,577 $8,813 $306,565 $308,000 0.47%
Community
Development
Cd Loan
INVESTMENT
INCOME 220.21.5280.56501 --$5,000 $5,000 0.00%
CITY REHAB
REPAYMENTS 220.21.5280.56600 $158,415 $3,650 $298,565 $300,000 0.48%
Total Cd Loan $158,415 $3,650 $303,565 $305,000 0.47%
Multi Fam Rehab
Program
CITY REHAB
REPAYMENTS 220.21.5285.56600 $5,163 $5,163 $3,000 $3,000 0.00%
Total Multi Fam Rehab
Program $5,163 $5,163 $3,000 $3,000 0.00%
Total Community
Development $163,577 $8,813 $306,565 $308,000 0.47%
Total Revenues $163,577 $8,813 $306,565 $308,000 0.47%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CDBG Loan Fund $151,862 $57,103 $306,565 $308,000 0.47%
Community
Development
Cd Loan
REHAB LOANS 220.21.5280.65535 $10,410 $57,103 $206,565 $183,000 -11.41%
Total Cd Loan $10,410 $57,103 $206,565 $183,000 -11.41%
Multi Fam Rehab
Program
REHAB LOANS 220.21.5285.65535 $141,452 -$100,000 $125,000 25.00%
Total Multi Fam Rehab
Program $141,452 -$100,000 $125,000 25.00%
Total Community
Development $151,862 $57,103 $306,565 $308,000 0.47%
Total Expenditures $151,862 $57,103 $306,565 $308,000 0.47%
_
_
Table of ContentsCommunity Development Block Grant (CDBG) Loan Fund (220)
FY 2026 Adopted Budget | Evanston Page 270
Pro Housing Fund (230)
The PRO Housing Program will address significant barriers to affordable housing production and preservation. It supports
strategic development, rehabilitation, and innovative housing models to expand access and affordability for low- and
moderate-income households.
Key Funding Areas:
Development of publicly-owned land for affordable housing
Promotion of Accessory Dwelling Units (ADUs) for low- to moderate-income households
Expansion of home rehabilitation programs emphasizing energy efficiency and resiliency
Investment in shared equity models for long-term housing affordability
Increasing housing opportunities in higher-income neighborhoods
The PRO Housing Fund is dedicated to increasing affordable housing availability and accessibility by tackling structural
challenges. Through a combination of land use strategies, housing preservation, and innovative affordability models, the
program aims to create sustainable housing solutions. Funding supports construction, rehabilitation, and programmatic
efforts designed to improve housing quality and long-term affordability, ultimately enabling low- and moderate-income
households to secure safe, suitable, and affordable homes across diverse neighborhoods.
Summary
The PRO Housing Fund is projecting $1,000,000 in revenues and $1,000,000 in expenses in the FY 2026 budget. This fund
is new, and will be created with the adoption of the FY 2026 budget for activities associated with the PRO Housing Grant
awarded to the City of Evanston.
Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2022 2023 2024 2025 2026
0
$250K
$500K
$750K
$1,000K
$1,250K
Table of ContentsPro Housing Fund (230)
FY 2026 Adopted Budget | Evanston Page 271
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Intergovernmental Revenue ---$1,000,000 -
Total Revenues ---$1,000,000 -
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Miscellaneous ---$1,000,000 -
Total Expenditures ---$1,000,000 -
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Pro Housing Fund ---$1,000,000 -
PRO Housing Grant
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
230.21.5207.56001 ---$1,000,000 -
Total PRO Housing Grant ---$1,000,000 -
Total Revenues ---$1,000,000 -
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Pro Housing Fund ---$1,000,000 -
PRO Housing Grant
OTHER PROGRAM
COSTS 230.21.5207.62490 ---$1,000,000 -
Total PRO Housing Grant ---$1,000,000 -
Total Expenditures ---$1,000,000 -
_
_
_
_
Table of ContentsPro Housing Fund (230)
FY 2026 Adopted Budget | Evanston Page 272
HOME Fund (240)
The HOME Investment Partnership Program addresses the affordable housing needs of low- and moderate-income
individuals and families by preserving existing and producing new affordable housing, and by providing rent and utility
assistance to low-income households that enable them to afford market rate housing. HOME funds are used to:
Finance the acquisition and/or rehabilitation of existing residential units;
Fund new construction of affordable housing;
Fund Tenant Based Rental Assistance (TBRA).
Summary
The HOME Fund is projecting $2,074,988 in revenues and $2,074,988 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
Table of ContentsHome Fund (240)
FY 2026 Adopted Budget | Evanston Page 273
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Intergovernmental Revenue $79,294 $156,462 $2,256,469 $2,049,838 -9.16%
Other Revenue $25,227 $42,384 $25,000 $25,000 0.00%
Interest Income $639 $525 $150 $150 0.00%
Total Revenues $105,160 $199,371 $2,281,619 $2,074,988 -9.06%
Expenditures by Type
2026 Budgeted Expenditures by Type
Insurance and Other Chargebacks $1,105,063 53.26%
Services and Supplies $954,685 46.01%
Salary and Benefits $13,240 0.64%
Miscellaneous $2,000 0.10%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $70,919 $60,619 $42,847 $13,240 -69.10%
Services and Supplies $48,213 $90,857 $1,081,065 $954,685 -11.69%
Miscellaneous $107 $207 $2,000 $2,000 0.00%
Insurance and Other
Chargebacks -$15,081 $18,213 $1,150,000 $1,105,063 -3.91%
Total Expenditures $104,159 $169,895 $2,275,912 $2,074,988 -8.83%
_
2.07M
_
Table of ContentsHome Fund (240)
FY 2026 Adopted Budget | Evanston Page 274
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Home Fund $105,160 $199,371 $2,281,619 $2,074,988 -9.06%
Community
Development
Home ARP
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5435.56001 $28,082 $45,012 $1,200,000 $1,105,063 -7.91%
Total Home ARP $28,082 $45,012 $1,200,000 $1,105,063 -7.91%
Home Fund
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5430.56001 $51,212 $111,450 $1,056,469 $944,775 -10.57%
Total Home Fund $51,212 $111,450 $1,056,469 $944,775 -10.57%
Home Rehab Loan
INVESTMENT
INCOME 240.21.5440.56501 $639 $525 $150 $150 0.00%
Total Home Rehab
Loan $639 $525 $150 $150 0.00%
HOME Acquisition and
Financing
CITY REHAB
REPAYMENTS 240.21.5450.56600 $25,227 $42,384 $25,000 $25,000 0.00%
Total HOME
Acquisition and
Financing
$25,227 $42,384 $25,000 $25,000 0.00%
Total Community
Development $105,160 $199,371 $2,281,619 $2,074,988 -9.06%
Total Revenues $105,160 $199,371 $2,281,619 $2,074,988 -9.06%
_
Table of ContentsHome Fund (240)
FY 2026 Adopted Budget | Evanston Page 275
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Home Fund $104,159 $169,895 $2,275,912 $2,074,988 -8.83%
Community Development
Home Fund
REGULAR PAY 240.21.5430.61010 $58,035 $50,159 $35,251 $10,821 -69.30%
OVERTIME PAY 240.21.5430.61110 $1,248 $570 ---
TERMINATION
PAYOUTS 240.21.5430.61415 -$100 ---
HEALTH INSURANCE 240.21.5430.61510 $5,179 $4,477 $3,329 $1,034 -68.94%
VISION INSURANCE 240.21.5430.61513 $11 $1 ---
LIFE INSURANCE 240.21.5430.61615 $9 $11 $1 --
IMRF 240.21.5430.61710 $1,997 $1,507 $1,569 $557 -64.50%
SOCIAL SECURITY 240.21.5430.61725 $3,598 $3,075 $2,186 $671 -69.31%
MEDICARE 240.21.5430.61730 $841 $719 $512 $157 -69.34%
TRAINING & TRAVEL 240.21.5430.62295 --$500 $500 0.00%
MEMBERSHIP DUES 240.21.5430.62360 --$500 $500 0.00%
OTHER PROGRAM
COSTS 240.21.5430.62490 $107 $207 $2,000 $2,000 0.00%
OTHER CHARGES-
CHARGEBACK 240.21.5430.62740 -$43,162 -$26,799 ---
PERSONAL
COMPUTER
SOFTWARE
240.21.5430.64545 $590 ----
DEVELOPMENT
GRANTS/FORGIVABLE
LOANS
240.21.5430.65530 --$780,000 $750,000 -3.85%
TENANT-BASED
RENTAL ASSISTANCE 240.21.5430.65538 $47,562 $90,795 $300,000 $203,620 -32.13%
Total Home Fund $76,016 $124,822 $1,125,847 $969,860 -13.86%
Home ARP
OTHER CHARGES-
CHARGEBACK 240.21.5435.62740 $28,082 $45,012 $1,150,000 $1,105,063 -3.91%
Total Home ARP $28,082 $45,012 $1,150,000 $1,105,063 -3.91%
Home Rehab Loan
BANK FEES 240.21.5440.62703 -$61 $65 $65 0.00%
CREDIT CARD FEES 240.21.5440.62705 $61 ----
Total Home Rehab
Loan $61 $61 $65 $65 0.00%
Total Community
Development $104,159 $169,895 $2,275,912 $2,074,988 -8.83%
Total Expenditures $104,159 $169,895 $2,275,912 $2,074,988 -8.83%
_
Table of ContentsHome Fund (240)
FY 2026 Adopted Budget | Evanston Page 276
Affordable Housing Fund (250)
The Affordable Housing Fund must be used to address the housing needs of low-moderate and middle-income
individuals and families by promoting, preserving, and producing affordable housing; providing housing-related services;
and providing support for agencies and organizations that actively address these housing needs, including:
Funding a tenant/landlord program.
Funding expenses relating to acquisition of vacant and blighted properties through the Cook County No Cash Bid
program and to pursue judicial deeds on properties with City liens.
Providing funds for the acquisition, rehabilitation, and new construction of affordable housing.
Providing gap funding for affordable housing projects primarily using Low Income Housing Tax Credits or other
funds, particularly those with units restricted to households with incomes that don't 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 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.
Summary
The Affordable Housing Fund is projecting $1,317,008 in revenues (excluding $1,060,900 in transfers in) and $2,695,872 in
expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Table of ContentsAffordable Housing Fund (250)
FY 2026 Adopted Budget | Evanston Page 277
Revenues by Source
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 benefits agreement with Northwestern University. In FY
2026, the increase in revenues compared is primarily driven by an anticipated contribution of $1,000,000 from
Northwestern University to support Affordable Housing programming in the City of Evanston following the new
community benefits agreement.
2026 Projected Revenues by Source
Other Revenue $1,130,000 47.52%
Interfund Transfers $1,060,900 44.61%
Intergovernmental Revenue $97,008 4.08%
Other Taxes $50,000 2.10%
Interest Income $40,000 1.68%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Taxes $36,380 $40,500 $50,000 $50,000 0.00%
Intergovernmental Revenue $154,765 $179,471 -$97,008 -
Other Revenue $329,583 $440,000 $130,000 $1,130,000 769.23%
Interest Income $135,022 $184,710 $40,000 $40,000 0.00%
Interfund Transfers -$1,000,000 $1,000,000 $1,060,900 6.09%
Total Revenues $655,750 $1,844,682 $1,220,000 $2,377,908 94.91%
2.38M
_
Table of ContentsAffordable Housing Fund (250)
FY 2026 Adopted Budget | Evanston Page 278
Expenditures by Type
In FY 2026 there is an increase of $236,384 to Salary and Benefits expenditures in the Affordable Housing Fund. While a
small amount of this is driven by typical annual increases to wages and benefits costs, the majority of the increase is driven
by the transfer of 1.35 FTEs to the Affordable Housing Fund (1.10 FTE from the General Fund and 0.25 FTE from the HOME
Fund). A breakdown of these changes by position can be found in the "Position Information" section toward the end of the
budget document.
2026 Budgeted Expenditures by Type
Services and Supplies $1,185,000 43.96%
Miscellaneous $1,001,500 37.15%
Salary and Benefits $412,364 15.30%
Community Sponsored
Organizations
$90,000 3.34%
Insurance and Other Chargebacks $7,008 0.26%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $74,464 $28,958 $175,980 $412,364 134.32%
Services and Supplies $241,078 $73,623 $1,185,000 $1,185,000 0.00%
Miscellaneous $27,897 $86,380 $1,001,500 $1,001,500 0.00%
Community Sponsored
Organizations $136,364 $168,058 -$90,000 -
Insurance and Other
Chargebacks $7,684 $34,073 -$7,008 -
Total Expenditures $487,487 $391,091 $2,362,480 $2,695,872 14.11%
2.7M
_
Table of ContentsAffordable Housing Fund (250)
FY 2026 Adopted Budget | Evanston Page 279
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Affordable Housing Fund $655,750 $1,844,682 $1,220,000 $2,377,908 94.91%
Community
Development
Emergency Solutions
Grant
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
250.21.2128.56001 $154,765 $179,471 -$97,008 -
Total Emergency
Solutions Grant $154,765 $179,471 -$97,008 -
Affordable Housing
AFFORDABLE
HOUSING
DEMOLITION TAX
250.21.5465.51631 $36,380 $40,500 $50,000 $50,000 0.00%
CONTRIBUTIONS
FROM
NORTHWESTERN
UNIVERSITY
250.21.5465.56013 ---$1,000,000 -
DEVELOPER
CONTRIBUTIONS 250.21.5465.56111 $325,000 $435,000 $125,000 $125,000 0.00%
INVESTMENT
INCOME 250.21.5465.56501 $135,022 $184,710 $40,000 $40,000 0.00%
CITY REHAB
REPAYMENTS 250.21.5465.56600 $4,583 $5,000 $5,000 $5,000 0.00%
TRANSFER FROM
GOOD NEIGHBOR
FUND
250.21.5465.57058 -$1,000,000 $1,000,000 $1,060,900 6.09%
Total Affordable
Housing $500,985 $1,665,211 $1,220,000 $2,280,900 86.96%
Total Community
Development $655,750 $1,844,682 $1,220,000 $2,377,908 94.91%
Total Revenues $655,750 $1,844,682 $1,220,000 $2,377,908 94.91%
_
Table of ContentsAffordable Housing Fund (250)
FY 2026 Adopted Budget | Evanston Page 280
Line Item Details - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Affordable Housing Fund $487,487 $391,091 $2,362,480 $2,695,872 14.11%
Community Development
Emergency Solutions
Grant
OTHER CHARGES-
CHARGEBACK 250.21.2128.62740 $18,400 $11,413 -$7,008 -
COMMUNITY
SPONSORED
ORGANIZATIONS
250.21.2128.67010 ---$90,000 -
CONNECTIONS FOR
THE HOMELESS 250.21.2128.67110 $121,364 $153,058 ---
YWCA 250.21.2128.67111 $15,000 $15,000 ---
Total Emergency
Solutions Grant $154,765 $179,471 -$97,008 -
Affordable Housing
REGULAR PAY 250.21.5465.61010 $60,602 $23,805 $144,947 $336,659 132.26%
OVERTIME PAY 250.21.5465.61110 $1,248 $287 ---
TERMINATION
PAYOUTS 250.21.5465.61415 -$100 ---
HEALTH INSURANCE 250.21.5465.61510 $5,831 $2,262 $14,309 $32,660 128.26%
VISION INSURANCE 250.21.5465.61513 $11 $1 ---
LIFE INSURANCE 250.21.5465.61615 $10 $1 $16 $19 17.28%
IMRF 250.21.5465.61710 $2,139 $695 $5,619 $17,269 207.35%
SOCIAL SECURITY 250.21.5465.61725 $3,747 $1,464 $8,987 $20,874 132.27%
MEDICARE 250.21.5465.61730 $876 $342 $2,102 $4,883 132.30%
OTHER PROGRAM
COSTS 250.21.5465.62490 $27,307 $86,380 $1,000,000 $1,000,000 0.00%
BANK FEES 250.21.5465.62703 -$60 ---
CREDIT CARD FEES 250.21.5465.62705 $60 ----
OTHER CHARGES-
CHARGEBACK 250.21.5465.62740 -$10,716 $22,660 ---
MISCELLANEOUS 250.21.5465.62770 $590 -$1,500 $1,500 0.00%
WAITLIST
MANAGEMENT 250.21.5465.65496 $50,000 -$100,000 $100,000 0.00%
LANDLORD-TENANT 250.21.5465.65497 $35,700 $49,813 $85,000 $85,000 0.00%
HMIS 250.21.5465.65500 -$20,000 ---
DEVELOPMENT
GRANTS/FORGIVABLE
LOANS
250.21.5465.65530 -$3,750 $1,000,000 $1,000,000 0.00%
REHAB LOANS 250.21.5465.65535 $155,318 ----
Total Affordable
Housing $332,723 $211,620 $2,362,480 $2,598,864 10.01%
Total Community
Development $487,487 $391,091 $2,362,480 $2,695,872 14.11%
Total Expenditures $487,487 $391,091 $2,362,480 $2,695,872 14.11%
_
Table of ContentsAffordable Housing Fund (250)
FY 2026 Adopted Budget | Evanston Page 281
Debt Service Fund (320)
The Debt Service Fund is used to account for payments on general obligations bonds. Debt supported by governmental
funds is paid out of the Debt Service Fund and abated through a transfer. Debt supported by enterprise funds are paid
directly by those funds.
Summary
The Debt Service Fund is projecting $14,008,389 in revenues (excluding $1,714,409 in transfers in) and $15,722,798 in
expenses. Included among budgeted revenues is $1,192,296 use of fund balance. This is included as "Other Revenue" in
order to balance the budget in FY 2026; however, it is not a true revenue from an accounting standpoint and will not be
recognized as revenue during FY 2026.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$5M
$10M
$15M
$20M
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 282
Revenues by Source
2026 Projected Revenues by Source
Property Taxes $12,766,093 81.19%
Interfund Transfers $1,714,409 10.90%
Other Revenue $1,192,296 7.58%
Interest Income $50,000 0.32%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $13,454,095 $13,025,460 $12,766,093 $12,766,093 0.00%
Other Revenue $83,465 $301 $1,393,221 $1,192,296 -14.42%
Interest Income $286,247 $373,318 $10,000 $50,000 400.00%
Interfund Transfers $2,318,976 $2,182,212 $1,822,547 $1,714,409 -5.93%
Total Revenues $16,142,783 $15,581,292 $15,991,861 $15,722,798 -1.68%
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $6,335 $12,973 $7,000 $108,000 1,442.86%
Debt Service $15,197,222 $15,020,349 $15,981,861 $15,614,798 -2.30%
Total Expenditures $15,203,557 $15,033,322 $15,988,861 $15,722,798 -1.66%
15.7M
_
_
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 283
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Debt Service Fund $16,142,783 $15,581,292 $15,991,861 $15,722,798 -1.68%
General Administration
PROPERTY TAXES 320.99.5560.51015 $13,454,095 $13,025,460 $12,766,093 $12,766,093 0.00%
FUND BALANCE
APPLIED 320.99.5560.56106 --$1,393,221 $1,192,296 -14.42%
INVESTMENT INCOME 320.99.5560.56501 $286,247 $373,318 $10,000 $50,000 400.00%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
320.99.5560.56585 $23,639 $301 ---
REALIZED GAIN/LOSS 320.99.5560.56586 $59,826 ----
TRANSFER FROM
GENERAL FUND 320.99.5560.57005 -$571,920 ---
FROM DEMPSTER-
DODGE TIF 320.99.5560.57087 $164,484 $166,860 $168,943 $170,723 1.05%
FROM CHICAGO-MAIN
TIF 320.99.5560.57088 $241,356 $242,484 $243,240 $243,620 0.16%
FROM HOWARD RIDGE
TIF 320.99.5560.57096 $320,916 $288,516 $287,113 $290,513 1.18%
FROM SPECIAL ASSMT.
FUND 320.99.5560.57110 $363,360 -$230,631 $165,676 -28.16%
FROM CROWN
CONSTRUCTION FUND 320.99.5560.57120 $945,000 $619,116 $588,369 $629,869 7.05%
TRANSFER FROM
SEWER FUND 320.99.5560.57165 $283,860 $293,316 $304,251 $214,008 -29.66%
Total General
Administration $16,142,783 $15,581,292 $15,991,861 $15,722,798 -1.68%
Total Revenues $16,142,783 $15,581,292 $15,991,861 $15,722,798 -1.68%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Debt Service Fund $15,203,557 $15,033,322 $15,988,861 $15,722,798 -1.66%
General Administration
FISCAL AGENT
SERVICES 320.99.5560.62350 $350 $6,650 $7,000 $8,000 14.29%
BANK FEES 320.99.5560.62703 -$6,323 ---
CREDIT CARD FEES 320.99.5560.62705 $35 ----
Total General
Administration $385 $12,973 $7,000 $8,000 14.29%
2018A Bonds
FISCAL AGENT
SERVICES 320.99.5601.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5601.68305 $595,000 $750,000 $785,000 $825,000 5.10%
DEBT SERVICE-
INTEREST 320.99.5601.68315 $970,368 $940,619 $903,119 $863,869 -4.35%
Total 2018A Bonds $1,565,718 $1,690,619 $1,688,119 $1,688,869 0.04%
_
_
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 284
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
2018B Bonds
FISCAL AGENT
SERVICES 320.99.5602.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5602.68305 $108,187 $450,293 $473,684 $497,076 4.94%
DEBT SERVICE-
INTEREST 320.99.5602.68315 $395,205 $389,795 $367,282 $343,596 -6.45%
Total 2018B Bonds $503,742 $840,088 $840,966 $840,672 -0.03%
2018C Bonds
FISCAL AGENT
SERVICES 320.99.5603.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5603.68305 $618,915 $647,991 $681,222 $714,452 4.88%
DEBT SERVICE-
INTEREST 320.99.5603.68315 $186,630 $155,684 $123,284 $89,224 -27.63%
Total 2018C Bonds $805,895 $803,675 $804,506 $803,676 -0.10%
2018D Bonds
FISCAL AGENT
SERVICES 320.99.5604.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5604.68305 $185,000 $160,000 $165,000 $175,000 6.06%
DEBT SERVICE-
INTEREST 320.99.5604.68315 $135,913 $128,513 $122,113 $115,513 -5.40%
Total 2018D Bonds $321,263 $288,513 $287,113 $290,513 1.18%
2019A Bonds
FISCAL AGENT
SERVICES 320.99.5605.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5605.68305 $350,000 $365,000 $385,000 $400,000 3.90%
DEBT SERVICE-
INTEREST 320.99.5605.68315 $621,000 $603,500 $585,250 $566,000 -3.29%
Total 2019A Bonds $971,350 $968,500 $970,250 $966,000 -0.44%
2019B Bonds
FISCAL AGENT
SERVICES 320.99.5606.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5606.68305 $247,086 $258,068 $271,795 $285,522 5.05%
DEBT SERVICE-
INTEREST 320.99.5606.68315 $317,643 $305,290 $292,386 $278,795 -4.65%
Total 2019B Bonds $565,079 $563,358 $564,181 $564,317 0.02%
2020A Bonds
FISCAL AGENT
SERVICES 320.99.5607.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5607.68305 $997,398 ----
DEBT SERVICE-
INTEREST 320.99.5607.68315 $364,437 ----
Total 2020A Bonds $1,362,185 ----
2020B Bonds
FISCAL AGENT
SERVICES 320.99.5608.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5608.68305 -$1,225,792 $1,296,983 $1,363,175 5.10%
DEBT SERVICE-
INTEREST 320.99.5608.68315 $201,587 $512,608 $448,180 $381,152 -14.96%
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 285
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total 2020B Bonds $201,937 $1,738,400 $1,745,163 $1,744,327 -0.05%
2023 Bonds
DEBT SERVICE-
PRINCIPAL 320.99.5611.68305 --$520,000 $545,000 4.81%
DEBT SERVICE-
INTEREST 320.99.5611.68315 -$310,313 $797,950 $771,950 -3.26%
Total 2023 Bonds -$310,313 $1,317,950 $1,316,950 -0.08%
2021 Bonds
DEBT SERVICE-
PRINCIPAL 320.99.5609.68305 $773,400 $798,150 $817,000 $629,350 -22.97%
DEBT SERVICE-
INTEREST 320.99.5609.68315 $319,562 $296,360 $272,414 $338,065 24.10%
Total 2021 Bonds $1,092,962 $1,094,510 $1,089,414 $967,415 -11.20%
2013A Bonds
FISCAL AGENT
SERVICES 320.99.5715.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5715.68305 $565,000 $585,000 $605,000 $635,000 4.96%
DEBT SERVICE-
INTEREST 320.99.5715.68315 $282,324 $259,724 $236,324 $212,124 -10.24%
Total 2013A Bonds $847,674 $844,724 $841,324 $847,124 0.69%
2013 B Bonds
FISCAL AGENT
SERVICES 320.99.5716.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5716.68305 $1,892,504 $866,570 $890,798 --
DEBT SERVICE-
INTEREST 320.99.5716.68315 $109,562 $52,767 $26,747 --
Total 2013 B Bonds $2,002,416 $919,337 $917,545 --
2014A G.O. Bonds
FISCAL AGENT
SERVICES 320.99.5717.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5717.68305 $450,000 $470,000 $455,000 $475,000 4.40%
DEBT SERVICE-
INTEREST 320.99.5717.68315 $235,113 $212,611 $189,112 $166,362 -12.03%
Total 2014A G.O. Bonds $685,463 $682,611 $644,112 $641,362 -0.43%
2015 A Bonds
FISCAL AGENT
SERVICES 320.99.5719.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5719.68305 $355,000 $370,000 $380,000 $370,000 -2.63%
DEBT SERVICE-
INTEREST 320.99.5719.68315 $192,106 $177,906 $163,106 $147,906 -9.32%
Total 2015 A Bonds $547,456 $547,906 $543,106 $517,906 -4.64%
2016A Bonds
FISCAL AGENT
SERVICES 320.99.5731.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5731.68305 $455,000 $470,000 $480,000 $500,000 4.17%
DEBT SERVICE-
INTEREST 320.99.5731.68315 $196,788 $178,588 $164,488 $145,288 -11.67%
Total 2016A Bonds $652,138 $648,588 $644,488 $645,288 0.12%
2016B Bonds
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 286
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FISCAL AGENT
SERVICES 320.99.5732.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5732.68305 $790,000 $815,000 $840,000 $865,000 2.98%
DEBT SERVICE-
INTEREST 320.99.5732.68315 $99,300 $75,600 $51,150 $25,950 -49.27%
Total 2016B Bonds $889,650 $890,600 $891,150 $890,950 -0.02%
2017A Bonds
FISCAL AGENT
SERVICES 320.99.5733.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5733.68305 $520,000 $540,000 $560,000 $580,000 3.57%
DEBT SERVICE-
INTEREST 320.99.5733.68315 $314,375 $293,575 $271,975 $249,575 -8.24%
Total 2017A Bonds $834,725 $833,575 $831,975 $829,575 -0.29%
2017B Bonds
FISCAL AGENT
SERVICES 320.99.5734.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5734.68305 $809,072 $832,057 $859,639 $882,624 2.67%
DEBT SERVICE-
INTEREST 320.99.5734.68315 $137,910 $113,638 $88,677 $62,887 -29.08%
Total 2017B Bonds $947,332 $945,695 $948,316 $945,511 -0.30%
2017C Bonds
FISCAL AGENT
SERVICES 320.99.5735.62350 $350 ----
DEBT SERVICE-
PRINCIPAL 320.99.5735.68305 $260,000 $270,000 $280,000 $290,000 3.57%
DEBT SERVICE-
INTEREST 320.99.5735.68315 $145,838 $139,338 $132,183 $124,343 -5.93%
Total 2017C Bonds $406,188 $409,338 $412,183 $414,343 0.52%
2026 Bonds
BOND ISSUANCE
COSTS 320.99.5612.62716 ---$100,000 -
DEBT SERVICE-
PRINCIPAL 320.99.5612.68305 ---$200,000 -
DEBT SERVICE-
INTEREST 320.99.5612.68315 ---$500,000 -
Total 2026 Bonds ---$800,000 -
Total Expenditures $15,203,557 $15,033,322 $15,988,861 $15,722,798 -1.66%
Table of ContentsDebt Service Fund (320)
FY 2026 Adopted Budget | Evanston Page 287
Howard-Ridge TIF Fund (330)
The City Council adopted the Howard-Ridge Tax Increment Financing (TIF) District on January 26, 2004. This TIF will expire
in 2027, with last year of collection in 2028. The TIF District is generally bounded on the north by various parcels that front
Howard Street and Chicago Avenue, on the east by the City of Evanston's boundaries and the Chicago Transit Authority
(CTA) Red Line, on the south by City boundaries, and on the west by Ridge Avenue. The TIF District contains mixed
residential uses, retail/commercial properties, and institutional uses.
This TIF district has supported the residential development at 415 Howard Street and the revitalization of commercial
buildings at 629-631, 623, 633, and 727 Howard Street. A new theater located at 721-723 Howard Street was completed by
the end of 2018.
TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the
TIF was established. 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.
Summary
The Howard-Ridge TIF Fund is projecting $1,876,000 in revenues and $780,574 in expenses (excluding $347,313 in transfers
out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsHoward-Ridge TIF Fund (330)
FY 2026 Adopted Budget | Evanston Page 288
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $1,146,362 $1,311,460 $1,336,000 $1,336,000 0.00%
Other Revenue $43,639 $66,046 -$500,000 -
Interest Income $95,618 $101,626 $12,000 $40,000 233.33%
Total Revenues $1,285,619 $1,479,131 $1,348,000 $1,876,000 39.17%
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $700,000 62.06%
Interfund Transfers $347,313 30.79%
Miscellaneous $75,000 6.65%
Services and Supplies $5,574 0.49%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $226,422 $23,889 $63,500 $5,574 -91.22%
Miscellaneous $122,867 $75,886 $350,000 $75,000 -78.57%
Capital Outlay $808,673 $938,374 $100,000 $700,000 600.00%
Interfund Transfers $395,916 $363,516 $343,913 $347,313 0.99%
Total Expenditures $1,553,879 $1,401,664 $857,413 $1,127,887 31.55%
_
1.13M
_
Table of ContentsHoward-Ridge TIF Fund (330)
FY 2026 Adopted Budget | Evanston Page 289
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Howard-Ridge TIF Fund $1,285,619 $1,479,131 $1,348,000 $1,876,000 39.17%
PROPERTY TAXES 330.99.5860.51015 $1,146,362 $1,311,460 $1,336,000 $1,336,000 0.00%
INVESTMENT INCOME 330.99.5860.56501 $91,837 $101,678 $12,000 $40,000 233.33%
INTEREST REVENUE -
LEASES 330.99.5860.56504 $3,782 -$52 ---
SALE OF LAND /
BUILDING 330.99.5860.56587 ---$500,000 -
PROPERTY SALES AND
RENTAL - 633 Howard St 330.99.5860.56701 --$11,302 ---
PROPERTY SALES AND
RENTAL - 721 Howard 330.99.5860.56704 -$46,304 -$13,067 ---
RTU AMORTIZATION -
LEASES 330.99.5860.56750 $89,943 $90,415 ---
Total Revenues $1,285,619 $1,479,131 $1,348,000 $1,876,000 39.17%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Howard-Ridge TIF Fund $1,553,879 $1,401,664 $857,413 $1,127,887 31.55%
CONSULTING SERVICES 330.99.5860.62185 $89,129 $21,431 $50,000 --
ADVERTISING 330.99.5860.62205 $1,008 ----
BLDG MAINTENANCE
SERVICES 330.99.5860.62225 $1,993 ----
REAL ESTATE TAX
PAYMENTS TO COUNTY 330.99.5860.62346 --$10,000 --
DEVELOPER FEES 330.99.5860.62483 $783,978 -$50,000 --
OTHER PROGRAM COSTS 330.99.5860.62490 $122,867 $75,886 $350,000 $75,000 -78.57%
ECONOMIC
DEVELOPMENT
DATABASES
330.99.5860.62649 ---$5,574 -
CREDIT CARD FEES 330.99.5860.62705 $13 ----
REVENUE SHARING
AGREEMENTS 330.99.5860.62706 $131,650 ----
ELECTRICITY 330.99.5860.64005 $432 $269 $500 --
NATURAL GAS 330.99.5860.64015 $2,197 $2,189 $3,000 --
PROPERTY ACQUISITIONS 330.99.5860.65507 $10,000 $922,026 ---
OTHER IMPROVEMENTS 330.99.5860.65515 $14,695 $16,348 $50,000 $700,000 1,300.00%
TRANSFER TO GENERAL
FUND 330.99.5860.66131 $75,000 $75,000 $56,800 $56,800 0.00%
TRANSFERS TO DEBT
SERVICE FUND 330.99.5860.69320 $320,916 $288,516 $287,113 $290,513 1.18%
Total Expenditures $1,553,879 $1,401,664 $857,413 $1,127,887 31.55%
-
-
Table of ContentsHoward-Ridge TIF Fund (330)
FY 2026 Adopted Budget | Evanston Page 290
West Evanston TIF Fund (335)
The City Council adopted the West Evanston Tax Increment Financing (TIF) District in September 2005. The TIF District is
generally bounded on the north by Emerson Street and by various parcels that front Church Street, on the east by parcels
that front Florence Avenue and Dodge Avenues, on the south by Dempster Street properties that front Dempster Street
and Greenleaf Street, and on the west by the City of Evanston's border, properties that front Hartrey Avenue, and the
property that fronts the west side of Dodge Avenue. The TIF District contains mixed residential uses, retail, commercial,
industrial and institutional uses.
Summary
The West Evanston TIF Fund is projecting $2,241,000 in revenues and $3,980,574 in expenses (excluding $110,550 in
transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
$5M
Table of ContentsWest Evanston TIF Fund (335)
FY 2026 Adopted Budget | Evanston Page 291
Revenues by Rev Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $1,919,815 $2,088,286 $2,211,000 $2,211,000 0.00%
Interest Income $115,922 $168,156 $6,000 $30,000 400.00%
Total Revenues $2,035,737 $2,256,442 $2,217,000 $2,241,000 1.08%
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $2,000,000 48.89%
Services and Supplies $1,830,574 44.75%
Miscellaneous $150,000 3.67%
Interfund Transfers $110,550 2.70%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $83,404 $108,013 $1,100,000 $1,830,574 66.42%
Miscellaneous $564,950 $106,834 $52,000 $150,000 188.46%
Capital Outlay $1,559,346 $1,761,557 $1,560,790 $2,000,000 28.14%
Interfund Transfers $75,000 $75,000 $110,550 $110,550 0.00%
Total Expenditures $2,282,700 $2,051,405 $2,823,340 $4,091,124 44.90%
_
4 .09M
_
Table of ContentsWest Evanston TIF Fund (335)
FY 2026 Adopted Budget | Evanston Page 292
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
West Evanston TIF Fund $2,035,737 $2,256,442 $2,217,000 $2,241,000 1.08%
West Evanston Tif
PROPERTY TAXES 335.99.5870.51015 $1,919,815 $2,088,286 $2,211,000 $2,211,000 0.00%
INVESTMENT INCOME 335.99.5870.56501 $115,922 $168,156 $6,000 $30,000 400.00%
Total West Evanston Tif $2,035,737 $2,256,442 $2,217,000 $2,241,000 1.08%
Total Revenues $2,035,737 $2,256,442 $2,217,000 $2,241,000 1.08%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
West Evanston TIF Fund $2,282,700 $2,051,405 $2,823,340 $4,091,124 44.90%
West Evanston Tif
REDEVELOPMENT
CONSULTING SERVICES 335.99.5870.62136 -$4,000 ---
ENGINEERING
SERVICES 335.99.5870.62145 ---$725,000 -
CONSULTING SERVICES 335.99.5870.62185 $83,386 $20,820 $100,000 $100,000 0.00%
ADVERTISING 335.99.5870.62205 -$19 ---
REAL ESTATE TAX
PAYMENTS TO COUNTY 335.99.5870.62346 -$83,150 ---
OTHER PROGRAM
COSTS 335.99.5870.62490 $564,950 $103,209 $52,000 $150,000 188.46%
OTHER CHARGES 335.99.5870.62605 -$3,625 ---
ECONOMIC
DEVELOPMENT
DATABASES
335.99.5870.62649 ---$5,574 -
BANK FEES 335.99.5870.62703 -$24 ---
CREDIT CARD FEES 335.99.5870.62705 $18 ----
PROPERTY
ACQUISITIONS 335.99.5870.65507 $198,327 --$1,000,000 -
OTHER
IMPROVEMENTS 335.99.5870.65515 $1,361,019 $1,761,557 $1,560,790 $1,000,000 -35.93%
DEVELOPMENT
GRANTS/FORGIVABLE
LOANS
335.99.5870.65530 --$1,000,000 $1,000,000 0.00%
TRANSFER TO
GENERAL FUND 335.99.5870.66131 $75,000 $75,000 $110,550 $110,550 0.00%
Total West Evanston Tif $2,282,700 $2,051,405 $2,823,340 $4,091,124 44.90%
Total Expenditures $2,282,700 $2,051,405 $2,823,340 $4,091,124 44.90%
-
-
Table of ContentsWest Evanston TIF Fund (335)
FY 2026 Adopted Budget | Evanston Page 293
Dempster-Dodge TIF Fund (340)
The City Council approved the creation of the Dempster-Dodge Tax Increment Financing (TIF) District on June 25, 2013.
The Dempster-Dodge TIF District area is comprised of a single development - The Evanston Plaza Shopping Center -
located at the southwest corner of the intersection of Dempster Street and Dodge Avenue.
Summary
The Dempster-Dodge TIF Fund is projecting $491,000 in revenues and $204,787 in expenses (excluding $195,123 in
transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$100K
$200K
$300K
$400K
$500K
$600K
Table of ContentsDempster-Dodge TIF Fund (340)
FY 2026 Adopted Budget | Evanston Page 294
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $442,730 $488,906 $488,000 $488,000 0.00%
Interest Income $17,941 $48,700 $3,000 $3,000 0.00%
Total Revenues $460,671 $537,606 $491,000 $491,000 0.00%
Expenditures by Type
2026 Budgeted Expenditures by Type
Miscellaneous $200,000 50.01%
Interfund Transfers $195,123 48.79%
Services and Supplies $4,787 1.20%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $10,946 $617 $2,000 $4,787 139.35%
Miscellaneous -$27,175 $10,000 $200,000 1,900.00%
Interfund Transfers $174,480 $176,856 $193,343 $195,123 0.92%
Total Expenditures $185,426 $204,648 $205,343 $399,910 94.75%
_
400K
_
Table of ContentsDempster-Dodge TIF Fund (340)
FY 2026 Adopted Budget | Evanston Page 295
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Dempster-Dodge TIF Fund $460,671 $537,606 $491,000 $491,000 0.00%
Dempster-Dodge Tif
Admin Acct
PROPERTY TAXES 340.99.5875.51015 $442,730 $488,906 $488,000 $488,000 0.00%
INVESTMENT INCOME 340.99.5875.56501 $17,941 $48,700 $3,000 $3,000 0.00%
Total Dempster-Dodge
Tif Admin Acct $460,671 $537,606 $491,000 $491,000 0.00%
Total Revenues $460,671 $537,606 $491,000 $491,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Dempster-Dodge TIF Fund $185,426 $204,648 $205,343 $399,910 94.75%
Dempster-Dodge Tif
Admin Acct
CONSULTING SERVICES 340.99.5875.62185 $10,943 $617 $2,000 $2,000 0.00%
OTHER PROGRAM
COSTS 340.99.5875.62490 -$27,175 $10,000 $200,000 1,900.00%
ECONOMIC
DEVELOPMENT
DATABASES
340.99.5875.62649 ---$2,787 -
CREDIT CARD FEES 340.99.5875.62705 $2 ----
TRANSFER TO
GENERAL FUND 340.99.5875.66131 $9,996 $9,996 $24,400 $24,400 0.00%
TRANSFERS TO DEBT
SERVICE FUND 340.99.5875.69320 $164,484 $166,860 $168,943 $170,723 1.05%
Total Dempster-Dodge
Tif Admin Acct $185,426 $204,648 $205,343 $399,910 94.75%
Total Expenditures $185,426 $204,648 $205,343 $399,910 94.75%
-
-
Table of ContentsDempster-Dodge TIF Fund (340)
FY 2026 Adopted Budget | Evanston Page 296
Chicago-Main TIF Fund (345)
The City Council adopted the Chicago-Main Tax Increment Financing (TIF) district #8 in January 2013. The goal of this TIF
district is to support the continued development of the thriving business district located near the intersection of Chicago
Avenue and Main Street. In October 2013, the Chicago Main TIF Advisory Committee held its inaugural meeting. This
committee reviews all expenditures from the TIF and provides recommendations to the City Council prior to review of any
expenditure from the TIF. Bonds were issued in 2018 for the TIF to fund engineering work on a water main and streetscape
project. Construction on this project began in 2020, with additional bonds issued for the project in 2021.
Summary
The Chicago-Main TIF Fund is projecting $2,515,000 in revenues and $1,300,574 in expenses (excluding $308,370 in
transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Table of ContentsChicago-Main TIF Fund (345)
FY 2026 Adopted Budget | Evanston Page 297
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $1,161,052 $1,167,349 $1,295,000 $1,295,000 0.00%
Other Revenue -$50,000 -$1,200,000 -
Interest Income $89,343 $87,656 $10,000 $20,000 100.00%
Total Revenues $1,250,395 $1,305,004 $1,305,000 $2,515,000 92.72%
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $945,000 58.73%
Interfund Transfers $308,370 19.17%
Miscellaneous $300,000 18.65%
Services and Supplies $55,574 3.45%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $18,312 $2,037 $50,010 $55,574 11.13%
Miscellaneous $47,820 $51,823 $540,000 $300,000 -44.44%
Capital Outlay $2,384,540 $1,365,805 $260,000 $945,000 263.46%
Interfund Transfers $271,356 $272,484 $307,990 $308,370 0.12%
Total Expenditures $2,722,028 $1,692,149 $1,158,000 $1,608,944 38.94%
_
1.61M
_
Table of ContentsChicago-Main TIF Fund (345)
FY 2026 Adopted Budget | Evanston Page 298
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Chicago-Main TIF $1,250,395 $1,305,004 $1,305,000 $2,515,000 92.72%
Chicago-Main Tif Letter
Of Credi
PROPERTY TAXES 345.99.3400.51015 $1,161,052 $1,167,349 $1,295,000 $1,295,000 0.00%
REIMBURSEMENTS 345.99.3400.53632 -$50,000 ---
INVESTMENT INCOME 345.99.3400.56501 $89,343 $87,656 $10,000 $20,000 100.00%
SALE OF LAND /
BUILDING 345.99.3400.56587 ---$1,200,000 -
Total Chicago-Main Tif
Letter Of Credi $1,250,395 $1,305,004 $1,305,000 $2,515,000 92.72%
Total Revenues $1,250,395 $1,305,004 $1,305,000 $2,515,000 92.72%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Chicago-Main TIF $2,722,028 $1,692,149 $1,158,000 $1,608,944 38.94%
Chicago-Main Tif Letter
Of Credi
CONSULTING SERVICES 345.99.3400.62185 $18,299 $2,023 $50,000 $50,000 0.00%
OTHER PROGRAM
COSTS 345.99.3400.62490 $47,820 $51,823 $540,000 $300,000 -44.44%
ECONOMIC
DEVELOPMENT
DATABASES
345.99.3400.62649 ---$5,574 -
BANK FEES 345.99.3400.62703 -$14 ---
CREDIT CARD FEES 345.99.3400.62705 $13 -$10 --
OTHER
IMPROVEMENTS 345.99.3400.65515 $2,384,540 $1,365,805 $260,000 $945,000 263.46%
TRANSFER TO
GENERAL FUND 345.99.3400.66131 $30,000 $30,000 $64,750 $64,750 0.00%
TRANSFERS TO DEBT
SERVICE FUND 345.99.3400.69320 $241,356 $242,484 $243,240 $243,620 0.16%
Total Chicago-Main Tif
Letter Of Credi $2,722,028 $1,692,149 $1,158,000 $1,608,944 38.94%
Total Expenditures $2,722,028 $1,692,149 $1,158,000 $1,608,944 38.94%
-
-
Table of ContentsChicago-Main TIF Fund (345)
FY 2026 Adopted Budget | Evanston Page 299
Five-Fifths TIF Fund (365)
The City Council created the Five Fifths TIF in 2021 which comprises a significant portion of the Fifth Ward. The TIF includes
the Civic Center, but not Ingraham Park. Additional information on this TIF can be found on the City's website.
Summary
The Five Fifths TIF Fund is projecting $1,488,900 in revenues and $1,825,148 in expenses (excluding $73,850 in transfers out)
in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsFive-Fifths TIF Fund (365)
FY 2026 Adopted Budget | Evanston Page 300
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $919,482 $1,420,595 $1,477,000 $1,477,000 0.00%
Other Revenue ---$8,400 -
Interest Income -$22,106 $1,000 $3,500 250.00%
Total Revenues $919,482 $1,442,702 $1,478,000 $1,488,900 0.74%
Expenditures by Type
2026 Budgeted Expenditures by Type
Services and Supplies $1,017,787 53.60%
Capital Outlay $507,361 26.72%
Miscellaneous $300,000 15.80%
Interfund Transfers $73,850 3.89%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $35,643 $909,014 $950,000 $1,017,787 7.14%
Miscellaneous $235,327 $21,598 $60,000 $300,000 400.00%
Capital Outlay $650,000 $84,923 $140,520 $507,361 261.06%
Interfund Transfers --$73,850 $73,850 0.00%
Total Expenditures $920,970 $1,015,535 $1,224,370 $1,898,998 55.10%
_
1.9M
_
Table of ContentsFive-Fifths TIF Fund (365)
FY 2026 Adopted Budget | Evanston Page 301
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Five-Fifths Fund $919,482 $1,442,702 $1,478,000 $1,488,900 0.74%
TIF
PROPERTY TAXES 365.99.5900.51015 $919,482 $1,420,595 $1,477,000 $1,477,000 0.00%
LOAN PROCEEDS 365.99.5900.56120 ---$8,400 -
INVESTMENT INCOME 365.99.5900.56501 -$22,106 $1,000 $3,500 250.00%
Total TIF $919,482 $1,442,702 $1,478,000 $1,488,900 0.74%
Total Revenues $919,482 $1,442,702 $1,478,000 $1,488,900 0.74%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Five-Fifths Fund $920,970 $1,015,535 $1,224,370 $1,898,998 55.10%
TIF
CONSULTING SERVICES 365.99.5900.62185 $35,643 $2,617 $250,000 $100,000 -60.00%
OTHER PROGRAM
COSTS 365.99.5900.62490 $235,327 $21,598 $60,000 $300,000 400.00%
ECONOMIC
DEVELOPMENT
DATABASES
365.99.5900.62649 ---$2,787 -
REVENUE SHARING
AGREEMENTS 365.99.5900.62706 -$906,397 $700,000 $915,000 30.71%
BUILDING
IMPROVEMENTS 365.99.5900.65511 $650,000 $84,923 $100,000 $300,000 200.00%
OTHER
IMPROVEMENTS 365.99.5900.65515 --$40,520 $207,361 411.75%
TRANSFER TO
GENERAL FUND 365.99.5900.66131 --$73,850 $73,850 0.00%
Total TIF $920,970 $1,015,535 $1,224,370 $1,898,998 55.10%
Total Expenditures $920,970 $1,015,535 $1,224,370 $1,898,998 55.10%
-
-
Table of ContentsFive-Fifths TIF Fund (365)
FY 2026 Adopted Budget | Evanston Page 302
Special Service Area #6 Fund (350)
Special Service Area (SSA) #6 was established by City Council in July 2015, to support targeted enhancements in key
commercial corridors. The district encompasses portions of Dempster Street, Chicago Avenue, and Main Street between
Hinman and Maple. The SSA provides funding for marketing initiatives and streetscape improvements designed to
enhance the area’s aesthetic appeal and economic vitality. Eligible projects include signage, lighting, landscaping, public
art installations, and seasonal decorations. The SSA is authorized for a 12-year term, with a tax cap set at 0.45% of the
equalized assessed value. SSA #6 is administered by The Main Dempster Mile, a not-for-profit organization.
Summary
The SSA #6 Fund is projecting $210,250 in revenues and $210,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$50K
$100K
$150K
$200K
$250K
$300K
Table of ContentsSSA#6 Fund (350)
FY 2026 Adopted Budget | Evanston Page 303
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#6 $236,429 $238,423 $221,250 $210,250 -4.97%
PROPERTY TAXES 350.99.3500.51015 $221,784 $220,108 $221,000 $210,000 -4.98%
INVESTMENT INCOME 350.99.3500.56501 $14,645 $18,315 $250 $250 0.00%
Total Revenues $236,429 $238,423 $221,250 $210,250 -4.97%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#6 $206,759 $214,230 $220,000 $210,000 -4.55%
OTHER PROFESSIONAL
SERVICES 350.99.3500.62272 $206,759 $214,230 $220,000 $210,000 -4.55%
Total Expenditures $206,759 $214,230 $220,000 $210,000 -4.55%
_
_
Table of ContentsSSA#6 Fund (350)
FY 2026 Adopted Budget | Evanston Page 304
Special Service Area #7 Fund (355)
Special Service Area (SSA) #7 was established to support commercial properties within the Central Street merchant
district. The district encompasses the eastern portion of Central Street, bounded by Hartrey Avenue to the west, Eastwood
Avenue to the east, Isabella Street to the north, and Lincoln Street to the south. SSA #7 provides a stable funding source
for the Central Street merchant association, enabling a range of business district enhancements. These include
streetscape improvements such as planters, street furniture, and other beautification efforts—as well as programmatic
support for event management, marketing, and organizational development.
Summary
The SSA #7 Fund is projecting $146,592 in revenues and $146,392 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$50K
$100K
$150K
$200K
Table of ContentsSSA#7 Fund (355)
FY 2026 Adopted Budget | Evanston Page 305
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#7 $146,123 $146,499 $142,200 $146,592 3.09%
PROPERTY TAXES 355.99.3557.51015 $144,281 $143,776 $142,000 $146,392 3.09%
INVESTMENT INCOME 355.99.3557.56501 $1,842 $2,723 $200 $200 0.00%
Total Revenues $146,123 $146,499 $142,200 $146,592 3.09%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#7 $144,223 $139,844 $140,000 $146,392 4.57%
SPECIAL SERVICE AREA
AGREEMENT 355.99.3557.62517 $144,223 $139,844 $140,000 $146,392 4.57%
Total Expenditures $144,223 $139,844 $140,000 $146,392 4.57%
_
_
Table of ContentsSSA#7 Fund (355)
FY 2026 Adopted Budget | Evanston Page 306
Special Ser vice Area #8 Fund (360)
Special Service Area (SSA) #8 supports commercial properties located in the Central Street merchant district. SSA #8
represents the west portion of Central Street be located between Central Park Ave. on the west and Ewing Ave. on the
east. The purpose of the Central Street SSA districts are to help the merchant association grow and establish a stable
funding stream for merchant and business district activities that range from street beautification (planters, street
furniture, etc.) to programmatic needs (event management, marketing support, and organizational management).
Summary
The SSA #8 Fund is projecting $62,006 in revenues and $62,006 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$20K
$40K
$60K
$80K
Table of ContentsSSA#8 Fund (360)
FY 2026 Adopted Budget | Evanston Page 307
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#8 $63,257 $59,439 $60,200 $62,006 3.00%
PROPERTY TAXES 360.99.3608.51015 $62,448 $58,230 $60,200 $62,006 3.00%
INVESTMENT INCOME 360.99.3608.56501 $809 $1,209 ---
Total Revenues $63,257 $59,439 $60,200 $62,006 3.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#8 $60,632 $57,832 $60,200 $62,006 3.00%
SPECIAL SERVICE AREA
AGREEMENT 360.99.3608.62517 $60,632 $57,832 $60,200 $62,006 3.00%
Total Expenditures $60,632 $57,832 $60,200 $62,006 3.00%
_
_
Table of ContentsSSA#8 Fund (360)
FY 2026 Adopted Budget | Evanston Page 308
Special Ser vice Area #9 Fund (210)
Special Service Area (SSA) #9, the successor to SSA #4, was reestablished in 2019 to provide enhanced public services that
supplement those traditionally offered by the City. SSA #9 covers portions of East Railroad Ave., Oak Ave., University Pl.,
Clark St., Benson Ave., Church St., Davis St., Orrington Ave., Sherman Ave., Chicago Ave., and Grove St. With some
exceptions, the area covered is between Elgin Rd./Clark St. to the North, Oak Ave. to the West, Lake St. to the South, and
Hinman Ave. to the East. The district focuses on promoting and advertising the area to attract businesses and consumers,
while also supporting additional services as deemed appropriate by the City. Key services include the maintenance of
public improvements—such as landscaping—and other enhancements necessary to support the district’s vitality. SSA #9
is managed by Downtown Evanston, an Illinois not-for-profit organization that partners with the City to implement
programs aligned with the district’s goals.
Summary
The SSA #9 Fund is projecting $675,000 in revenues and $675,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$250K
$500K
$750K
$1,000K
Table of ContentsSSA#9 Fund (210)
FY 2026 Adopted Budget | Evanston Page 309
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#9 $853,753 $619,174 $642,145 $675,000 5.12%
PROPERTY TAXES 210.21.5160.51015 $642,483 $609,713 $642,145 $675,000 5.12%
INVESTMENT INCOME 210.21.5160.56501 $4,520 $9,461 ---
TRANSFER FROM
GENERAL FUND 210.21.5160.57005 $206,750 ----
Total Revenues $853,753 $619,174 $642,145 $675,000 5.12%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#9 $640,515 $618,341 $642,145 $675,000 5.12%
SPECIAL SERVICE AREA
AGREEMENT 210.21.5160.62517 $640,515 $618,341 $642,145 $675,000 5.12%
Total Expenditures $640,515 $618,341 $642,145 $675,000 5.12%
_
_
Table of ContentsSSA#9 Fund (210)
FY 2026 Adopted Budget | Evanston Page 310
Special Ser vice Area #10 Fund (361)
Established in 2024, Special Service Area (SSA) #10 supports a contiguous commercial corridor along Howard Street,
extending from the CTA tracks to just west of Asbury Avenue. The SSA provides a dedicated funding stream for business
district activities aimed at enhancing the area’s appeal and economic vitality. Key services include streetscape
beautification, event management, marketing and communications support, and organizational development. These
efforts are designed to strengthen the district’s identity, attract visitors, and foster a vibrant commercial environment.
Summary
The SSA #10 Fund is projecting $97,595 in revenues and $97,595 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2022 2023 2024 2025 2026
0
$25K
$50K
$75K
$100K
$125K
Table of ContentsSSA#10 Fund (361)
FY 2026 Adopted Budget | Evanston Page 311
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#10 --$92,624 $97,595 5.37%
PROPERTY TAXES 361.99.3310.51015 --$92,624 $97,595 5.37%
Total Revenues --$92,624 $97,595 5.37%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Service Area (SSA)
#10 --$90,000 $97,595 8.44%
SPECIAL SERVICE AREA
AGREEMENT 361.99.3310.62517 --$90,000 $97,595 8.44%
Total Expenditures --$90,000 $97,595 8.44%
_
_
Table of ContentsSSA#10 Fund (361)
FY 2026 Adopted Budget | Evanston Page 312
Capital Improvements Fund (415)
The Capital Improvements Fund accounts for capital outlay expenditures not covered by annual operating or
maintenance budgets in other funds, as outlined in the City’s detailed Capital Improvement Plan. Projects supported by
this fund are part of a multi-year program aimed at constructing, rehabilitating, or enhancing physical City assets—
including, but not limited to, streets, water mains, sewers, bridges, sidewalks, facilities, and parks. Additional information
on specific projects is available in the Capital Improvements section of the budget document.
Capital improvements are financed through a variety of sources and span multiple funds within the City’s budget. The
Capital Improvements Fund primarily supports projects funded by bonds and grants. Prior to 2022, certain engineering
staff salaries were charged to this fund; however, beginning in 2022, those costs were transitioned back to the General
Fund. All current expenditures within the Capital Improvements Fund represent direct investments in capital projects.
Summary
The Capital Improvements Fund is projecting $32,152,000 in revenues and $31,628,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$10M
$20M
$30M
$40M
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 313
Revenues by Source
2026 Projected Revenues by Source
Other Revenue $26,253,000 81.65%
Intergovernmental Revenue $5,230,000 16.27%
Licenses, Permits and Fees $564,000 1.75%
Interest Income $75,000 0.23%
Other Taxes $30,000 0.09%
Category FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Taxes ---$30,000 -
Licenses, Permits and Fees $18,601 $18,601 -$564,000 -
Charges for Services $14,148 $6,729 ---
Intergovernmental Revenue $335,849 $1,331,279 $5,027,000 $5,230,000 4.04%
Other Revenue $192,190 $19,289,125 $21,225,000 $26,253,000 23.69%
Interest Income $199,198 $394,980 $75,000 $75,000 0.00%
Interfund Transfers $3,264,226 ----
Total Revenues $4,024,212 $21,040,713 $26,327,000 $32,152,000 22.13%
32 .2M
_
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 314
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $28,638,000 90.55%
Services and Supplies $2,990,000 9.45%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $8 ----
Services and Supplies $2,101,896 $2,653,826 $4,642,000 $2,990,000 -35.59%
Capital Outlay $12,062,610 $18,304,002 $21,580,000 $28,638,000 32.71%
Total Expenditures $14,164,514 $20,957,828 $26,222,000 $31,628,000 20.62%
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Capital Improvements
Fund $4,024,212 $21,040,713 $26,327,000 $32,152,000 22.13%
Public Works Agency $3,846,402 $20,908,921 $26,327,000 $32,152,000 22.13%
WTS Host Fees
WASTE TRANSFER
STATION REVENUE 415.40.4419.53196 $82,036 $62,422 $30,000 $30,000 0.00%
Total WTS Host Fees $82,036 $62,422 $30,000 $30,000 0.00%
Public Works Agency
Admin
PUBLIC CHARGING
FEE 415.40.4105.51578 ---$30,000 -
EASEMENTS 415.40.4105.52175 $18,601 $18,601 -$564,000 -
Total Public Works
Agency Admin $18,601 $18,601 -$594,000 -
2024 GO Bond Capital
BOND PROCEEDS 415.40.4124.56060 -$17,135,000 ---
BOND PREMIUM 415.40.4124.56061 -$1,032,725 ---
Total 2024 GO Bond
Capital -$18,167,725 ---
2025 GO Bond Capital
31.6M
_
_
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 315
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BOND PROCEEDS 415.40.4125.56060 --$21,195,000 $3,725,000 -82.43%
Total 2025 GO Bond
Capital --$21,195,000 $3,725,000 -82.43%
2016 Capital From
Other Sources
INVESTMENT
INCOME 415.40.4216.56501 $131,542 $290,369 $75,000 $75,000 0.00%
Total 2016 Capital
From Other Sources $131,542 $290,369 $75,000 $75,000 0.00%
Non-Bond Capital
REIMBURSEMENTS 415.40.4219.53632 -$830,048 ---
CURB/SIDEWALK
REPLACEMENT FEE 415.40.4219.53735 $14,148 $6,729 ---
STATE, COUNTY AND
OTHER GRANTS 415.40.4219.55146 $13,349 $246,354 $5,027,000 $5,230,000 4.04%
GRANTS AND AID 415.40.4219.55251 $322,500 $1,084,925 ---
DEVELOPER
CONTRIBUTIONS 415.40.4219.56111 -$201,748 ---
TRANSFER FROM
GENERAL FUND 415.40.4219.57005 $3,264,226 ----
Total Non-Bond
Capital $3,614,222 $2,369,804 $5,027,000 $5,230,000 4.04%
2026 GO Bond Capital
BOND PROCEEDS 415.40.4126.56060 ---$22,498,000 -
Total 2026 GO Bond
Capital ---$22,498,000 -
Non-Departmental $177,810 $131,792 ---
Capital Projects
INVESTMENT
INCOME 415.99.4150.56501 $67,656 $104,610 ---
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
415.99.4150.56585 $110,154 $10,856 ---
REALIZED
GAIN/LOSS 415.99.4150.56586 -$16,326 ---
Total Capital Projects $177,810 $131,792 ---
Total Revenues $4,024,212 $21,040,713 $26,327,000 $32,152,000 22.13%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Capital Improvements
Fund $14,164,514 $20,957,828 $26,222,000 $31,628,000 20.62%
Public Works Agency $14,164,514 $20,957,828 $26,222,000 $31,628,000 20.62%
Public Works Agency
Admin
REGULAR PAY 415.40.4105.61010 $8 ----
Total Public Works
Agency Admin $8 ----
_
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 316
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
2018 Go Bond Capital
ENGINEERING
SERVICES 415.40.4118.62145 $1,563 $3,125 ---
OTHER
IMPROVEMENTS 415.40.4118.65515 $58,848 ----
Total 2018 Go Bond
Capital $60,411 $3,125 ---
2019 Go Bond Capital
OTHER
IMPROVEMENTS 415.40.4119.65515 $92,000 ----
Total 2019 Go Bond
Capital $92,000 ----
2020 Go Bond Capital
ENGINEERING
SERVICES 415.40.4120.62145 $69,394 $748 ---
OTHER
IMPROVEMENTS 415.40.4120.65515 $341 ----
Total 2020 Go Bond
Capital $69,735 $748 ---
2021 Go Bond Capital
ENGINEERING
SERVICES 415.40.4121.62145 $785,512 $198,561 ---
OTHER
IMPROVEMENTS 415.40.4121.65515 $58,222 $3,955 ---
Total 2021 Go Bond
Capital $843,734 $202,516 ---
2022 GO Bond Capital
ENGINEERING
SERVICES 415.40.4122.62145 $476,946 $298,054 ---
ADVERTISING 415.40.4122.62205 $3,298 $18 ---
OTHER
IMPROVEMENTS 415.40.4122.65515 $2,790,511 $905,436 ---
Total 2022 GO Bond
Capital $3,270,756 $1,203,509 ---
2024 GO Bond Capital
ENGINEERING
SERVICES 415.40.4124.62145 -$243,323 ---
STUDIES 415.40.4124.62180 -$34,640 ---
ADVERTISING 415.40.4124.62205 -$1,281 ---
BOND ISSUANCE
COSTS 415.40.4124.62716 -$155,725 ---
OTHER
IMPROVEMENTS 415.40.4124.65515 $17,000 $7,581,499 ---
PHASE II
ENGINEERING 415.40.4124.65672 -$28,075 ---
Total 2024 GO Bond
Capital $17,000 $8,044,543 ---
2025 GO Bond Capital
ENGINEERING
SERVICES 415.40.4125.62145 -$6,530 $1,540,000 --
STUDIES 415.40.4125.62180 --$150,000 --
OTHER
IMPROVEMENTS 415.40.4125.65515 --$17,425,000 $3,725,000 -78.62%
PHASE I
ENGINEERING 415.40.4125.65671 --$330,000 --
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 317
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PHASE II
ENGINEERING 415.40.4125.65672 --$1,453,000 --
PHASE III
ENGINEERING 415.40.4125.65673 --$297,000 --
Total 2025 GO Bond
Capital -$6,530 $21,195,000 $3,725,000 -82.43%
2023 GO Bond Capital
ENGINEERING
SERVICES 415.40.4123.62145 $509,640 $786,805 ---
ADVERTISING 415.40.4123.62205 $5,835 ----
OTHER
IMPROVEMENTS 415.40.4123.65515 $3,210,436 $5,242,328 ---
Total 2023 GO Bond
Capital $3,725,911 $6,029,133 ---
2016 Capital From
Other Sources
BANK FEES 415.40.4216.62703 -$60 ---
CREDIT CARD FEES 415.40.4216.62705 $62 ----
Total 2016 Capital
From Other Sources $62 $60 ---
Non-Bond Capital
ENGINEERING
SERVICES 415.40.4219.62145 $249,644 $893,279 -$125,000 -
SERVICE
AGREEMENTS/
CONTRACTS
415.40.4219.62509 -$3,600 ---
OTHER
IMPROVEMENTS 415.40.4219.65515 $5,529,770 $4,563,644 $4,155,000 $5,280,000 27.08%
PHASE II
ENGINEERING 415.40.4219.65672 --$872,000 --
Total Non-Bond
Capital $5,779,414 $5,460,522 $5,027,000 $5,405,000 7.52%
WTS Host Fees
OTHER
IMPROVEMENTS 415.40.4419.65515 $305,482 $7,141 ---
Total WTS Host Fees $305,482 $7,141 ---
2026 GO Bond Capital
ENGINEERING
SERVICES 415.40.4126.62145 ---$1,845,000 -
STUDIES 415.40.4126.62180 ---$700,000 -
OTHER
IMPROVEMENTS 415.40.4126.65515 ---$19,633,000 -
PHASE I
ENGINEERING 415.40.4126.65671 ---$50,000 -
PHASE II
ENGINEERING 415.40.4126.65672 ---$170,000 -
PHASE III
ENGINEERING 415.40.4126.65673 ---$100,000 -
Total 2026 GO Bond
Capital ---$22,498,000 -
Total Expenditures $14,164,514 $20,957,828 $26,222,000 $31,628,000 20.62%
Table of ContentsCapital Improvements Fund (415)
FY 2026 Adopted Budget | Evanston Page 318
Crown Construction Fund (416)
The Crown Construction Fund was created as part of the 2018 budget for the purpose of tracking revenues and
expenditures related to the construction of the Robert Crown Community Center. It has been the practice of the City of
Evanston to create discrete funds for major construction projects. The project is partially funded through private
fundraising led by the Friends of the Robert Crown Center, a 501(c)(3) organization. After construction is completed,
donations will be used to abate debt service associated with the project. The project was also financed by general
obligation bonds issued in 2018 and 2019.
Summary
The Crown Construction Fund is projecting $1,060,000 in revenues and $300,060 in expenses (excluding $629,869 in
transfers out to the Debt Service Fund) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$250K
$500K
$750K
$1,000K
$1,250K
Table of ContentsCrown Construction Fund (416)
FY 2026 Adopted Budget | Evanston Page 319
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Intergovernmental Revenue -$500,000 ---
Other Revenue $278,680 $275,350 $1,000,000 $1,000,000 0.00%
Interest Income $233,106 $286,442 $10,000 $60,000 500.00%
Total Revenues $511,786 $1,061,792 $1,010,000 $1,060,000 4.95%
Expenditures by Type
2026 Budgeted Expenditures by Type
Interfund Transfers $629,869 67.73%
Capital Outlay $300,000 32.26%
Services and Supplies $60 0.01%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $60 $9,908 $60 $60 0.00%
Capital Outlay $67,950 $109,660 $200,000 $300,000 50.00%
Interfund Transfers $945,000 $619,116 $588,369 $629,869 7.05%
Total Expenditures $1,013,010 $738,684 $788,429 $929,929 17.95%
_
930K
_
Table of ContentsCrown Construction Fund (416)
FY 2026 Adopted Budget | Evanston Page 320
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Crown Construction Fund $511,786 $1,061,792 $1,010,000 $1,060,000 4.95%
Public Works Agency
Crown Construction
Project
GRANTS AND AID 416.40.4160.55251 -$500,000 ---
DONATIONS 416.40.4160.56011 $250,000 $250,000 $1,000,000 $1,000,000 0.00%
INVESTMENT
INCOME 416.40.4160.56501 $233,106 $286,442 $10,000 $60,000 500.00%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
416.40.4160.56585 $4,163 $1,293 ---
REALIZED
GAIN/LOSS 416.40.4160.56586 $24,517 $24,058 ---
Total Crown
Construction Project $511,786 $1,061,792 $1,010,000 $1,060,000 4.95%
Total Public Works
Agency $511,786 $1,061,792 $1,010,000 $1,060,000 4.95%
Total Revenues $511,786 $1,061,792 $1,010,000 $1,060,000 4.95%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Crown Construction Fund $1,013,010 $738,684 $788,429 $929,929 17.95%
Public Works Agency
Crown Construction
Project
ENGINEERING
SERVICES 416.40.4160.62145 -$9,848 ---
BANK FEES 416.40.4160.62703 -$60 ---
CREDIT CARD FEES 416.40.4160.62705 $60 -$60 $60 0.00%
OTHER
IMPROVEMENTS 416.40.4160.65515 $67,950 $109,660 $200,000 $300,000 50.00%
TRANSFER TO DEBT
SERVICE 416.40.4160.66026 $945,000 $619,116 $588,369 $629,869 7.05%
Total Crown
Construction Project $1,013,010 $738,684 $788,429 $929,929 17.95%
Total Public Works
Agency $1,013,010 $738,684 $788,429 $929,929 17.95%
Total Expenditures $1,013,010 $738,684 $788,429 $929,929 17.95%
_
_
Table of ContentsCrown Construction Fund (416)
FY 2026 Adopted Budget | Evanston Page 321
Crown Maintenance Fund (417)
The Robert Crown Center Maintenance Fund was created by resolution 65-R-17 specifically for the allocation of operating
funds and donations for the long-term maintenance of the Robert Crown Community Center facility and surrounding
park.
As stated in the Memorandum of Understanding with the Friends of the Robert Crown Center, the City will provide annual
deposits of at least $175,000 to the Robert Crown Community Center Maintenance Fund for 30 years commencing in 2020.
The Maintenance Fund shall not be used or borrowed from or posted as collateral for any purpose other than the
maintenance of the new Robert Crown Center.
Summary
The Crown Maintenance Fund is projecting $175,000 in transfers in and $175,000 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$50K
$100K
$150K
$200K
Table of ContentsCrown Maintenance Fund (417)
FY 2026 Adopted Budget | Evanston Page 322
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Crown Maintenance Fund $174,996 $174,996 $175,000 $175,000 0.00%
Public Works Agency
Crown Center
Maintenance
TRANSFER FROM
GENERAL FUND 417.40.4170.57005 $174,996 $174,996 $175,000 $175,000 0.00%
Total Crown Center
Maintenance $174,996 $174,996 $175,000 $175,000 0.00%
Total Public Works
Agency $174,996 $174,996 $175,000 $175,000 0.00%
Total Revenues $174,996 $174,996 $175,000 $175,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Crown Maintenance Fund --$175,000 $175,000 0.00%
Public Works Agency
Crown Center
Maintenance
OTHER
IMPROVEMENTS 417.40.4170.65515 --$175,000 $175,000 0.00%
Total Crown Center
Maintenance --$175,000 $175,000 0.00%
Total Public Works
Agency --$175,000 $175,000 0.00%
Total Expenditures --$175,000 $175,000 0.00%
_
_
Table of ContentsCrown Maintenance Fund (417)
FY 2026 Adopted Budget | Evanston Page 323
Special Assessment Fund (420)
The Special Assessment Fund serves as a collection center for special assessments for property owners for their share of
the cost of alley paving as well as transfers funds to the debt service fund to support past year bond issuances for special
assessment alleys. The fund is supported by payments of special assessments.
Summary
The Special Assessment Fund is projecting $220,000 in revenues and $500,050 in expenses (excluding $165,676 in transfers
out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$500K
$1,000K
$1,500K
$2,000K
Table of ContentsSpecial Assessment Fund (420)
FY 2026 Adopted Budget | Evanston Page 324
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Other Taxes $172,666 $157,979 $200,000 $210,000 5.00%
Interest Income $84,571 $57,567 $20,000 $10,000 -50.00%
Interfund Transfers -$1,000,000 ---
Total Revenues $257,237 $1,215,545 $220,000 $220,000 0.00%
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $500,000 75.11%
Interfund Transfers $165,676 24.89%
Services and Supplies $50 0.01%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $60 $60 $50 $50 0.00%
Capital Outlay $681,619 $483,859 $1,650,000 $500,000 -69.70%
Interfund Transfers $455,352 $92,004 $230,631 $165,676 -28.16%
Total Expenditures $1,137,031 $575,923 $1,880,681 $665,726 -64.60%
_
666K
_
Table of ContentsSpecial Assessment Fund (420)
FY 2026 Adopted Budget | Evanston Page 325
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Assessment Fund $257,237 $1,215,545 $220,000 $220,000 0.00%
Public Works $257,237 $215,545 $220,000 --
INVESTMENT INCOME 420.26.6000.56501 $71,200 $36,435 $5,000 --
SPEC. ASSESS.
INTEREST 420.26.6365.56570 $13,371 $21,131 $15,000 --
SPEC ASSESS
PRINCIPAL PMT 420.26.6365.56590 $172,666 $157,979 $200,000 --
Public Works Agency -$1,000,000 -$220,000 -
INVESTMENT INCOME 420.40.6000.56501 ---$10,000 -
SPEC ASSESS
PRINCIPAL PMT 420.40.6000.56590 ---$210,000 -
TRANSFER FROM
GENERAL FUND 420.40.6000.57005 -$1,000,000 ---
Total Revenues $257,237 $1,215,545 $220,000 $220,000 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Special Assessment Fund $1,137,031 $575,923 $1,880,681 $665,726 -64.60%
Public Works $60 $60 $50 --
BANK FEES 420.26.6000.62703 -$60 $50 --
CREDIT CARD FEES 420.26.6000.62705 $60 ----
Public Works Agency $1,136,971 $575,863 $1,880,631 $665,726 -64.60%
BANK FEES 420.40.6000.62703 ---$50 -
OTHER
IMPROVEMENTS 420.40.6000.65515 $681,619 $483,859 $1,650,000 $500,000 -69.70%
TRANSFER TO DEBT
SERVICE 420.40.6000.66026 $363,360 -$230,631 $165,676 -28.16%
TRANSFER TO
GENERAL FUND 420.40.6000.66131 $91,992 $92,004 ---
Total Expenditures $1,137,031 $575,923 $1,880,681 $665,726 -64.60%
_
_
Table of ContentsSpecial Assessment Fund (420)
FY 2026 Adopted Budget | Evanston Page 326
Parking System Fund (505)
The Parking System Fund is a City of Evanston Enterprise Fund that generates revenue from the parking fees paid by the
general public, the lease of office space in City garages, fees charged for permits at surface lots, and transient and monthly
parking spaces at the City’s garages. Generally Accepted Accounting Principles (GAAP) require state and local
governments to use the enterprise fund type to account for “business-type activities” – activities similar to those found in
the private sector. Business-type activities include services primarily funded through user charges.
Summary
The Parking System Fund is projecting $10,313,900 in revenues and $7,031,840 in expenses (excluding $3,638,639 in
transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Licenses, Permits and Fees -$225 $300,000 --
Charges for Services $9,214,761 $9,941,427 $8,980,000 $9,455,000 5.29%
Other Revenue $530,325 $677,269 $538,900 $798,900 48.25%
Interest Income $151,763 $157,308 $40,000 $60,000 50.00%
Interfund Transfers $1,121,316 ----
Total Revenues $11,018,164 $10,776,229 $9,858,900 $10,313,900 4.62%
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$3M
$5M
$8M
$10M
$13M
$15M
Revenues by Source
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 327
2026 Budgeted Expenditures by Type
Services and Supplies $4,550,900 42.65%
Interfund Transfers $3,269,562 30.64%
Salary and Benefits $1,511,040 14.16%
Capital Outlay $775,000 7.26%
Insurance and Other Chargebacks $369,077 3.46%
Miscellaneous $118,000 1.11%
Debt Service $76,900 0.72%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $1,609,138 $1,655,763 $1,310,682 $1,511,040 15.29%
Services and Supplies $4,635,164 $4,966,187 $4,521,650 $4,550,900 0.65%
Miscellaneous $500 $1,564 -$118,000 -
Capital Outlay $19,700 $178,342 $2,425,000 $775,000 -68.04%
Interfund Transfers $3,132,384 $3,180,384 $3,180,390 $3,269,562 2.80%
Insurance and Other
Chargebacks $369,461 $369,072 $369,077 $369,077 0.00%
Debt Service $35,983 $33,963 $76,900 $76,900 0.00%
Depreciation Expense $3,086,651 $2,961,001 ---
Total Expenditures $12,888,981 $13,346,277 $11,883,699 $10,670,479 -10.21%
10.7M
Expenditures by Type
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 328
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Parking System Fund $11,018,164 $10,776,229 $9,858,900 $10,313,900 4.62%
Administrative Services
Parking System Mgt
OTHER/MISC
PERMITS 505.19.7005.52110 -$225 ---
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 --$300,000 --
HOODING FOR
METERS 505.19.7005.53245 $16,375 $18,190 $35,000 $35,000 0.00%
PARKING METER
REVENUE (MULTI /
SINGLE SPACE)
505.19.7005.53250 $1,368,884 $1,231,091 $1,260,000 $1,260,000 0.00%
PARKING METER
REVENUE
(PASSPORT ONLY)
505.19.7005.53251 $3,561,024 $3,826,295 $3,375,000 $3,750,000 11.11%
SPACE (LOT)
RENTALS 505.19.7005.53385 $552,102 $525,941 $625,000 $600,000 -4.00%
PROPERTY SALES
AND RENTAL 505.19.7005.56010 ---$375,000 -
MISCELLANEOUS
REVENUE 505.19.7005.56045 $50 $650 $116,000 $1,000 -99.14%
INVESTMENT
INCOME 505.19.7005.56501 $133,230 $157,674 $40,000 $60,000 50.00%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
505.19.7005.56585 $9,114 $116 ---
TRANSFER FROM
OTHER FUNDS 505.19.7005.57057 $21,316 ----
TRANSFER FROM
ARPA FUND 505.19.7005.57170 $1,100,000 ----
Total Parking System
Mgt $6,762,094 $5,760,183 $5,751,000 $6,081,000 5.74%
Church Street Garage
DAILY TICKETS 505.19.7025.53500 $680,156 $476,757 $375,000 $450,000 20.00%
MONTHLY INVOICES 505.19.7025.53510 $605,546 $471,656 $400,000 $450,000 12.50%
KEYCARD DEPOSITS 505.19.7025.53515 $2,415 $42,910 $3,500 $3,500 0.00%
PROPERTY SALES
AND RENTAL 505.19.7025.56010 $2,400 $2,200 $1,500 $1,500 0.00%
MISCELLANEOUS
REVENUE 505.19.7025.56045 $14,250 $13,545 $11,400 $11,400 0.00%
Total Church Street
Garage $1,304,767 $1,007,068 $791,400 $916,400 15.79%
Sherman Garage
DAILY TICKETS 505.19.7036.53500 $437,228 $581,851 $575,000 $575,000 0.00%
MONTHLY INVOICES 505.19.7036.53510 $882,985 $1,001,745 $975,000 $975,000 0.00%
KEYCARD DEPOSITS 505.19.7036.53515 $2,495 $2,690 $3,000 $3,000 0.00%
PROPERTY SALES
AND RENTAL 505.19.7036.56010 $9,000 $13,000 $10,000 $10,000 0.00%
REIMBURSEMENT-
SHERMAN PLAZA
TENANTS
505.19.7036.56066 $82,811 $25,958 $50,000 $50,000 0.00%
-
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 329
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Sherman Garage $1,414,519 $1,625,244 $1,613,000 $1,613,000 0.00%
Maple Garage
DAILY TICKETS 505.19.7037.53500 $370,242 $454,257 $450,000 $450,000 0.00%
MONTHLY INVOICES 505.19.7037.53510 $733,724 $1,305,927 $900,000 $900,000 0.00%
KEYCARD DEPOSITS 505.19.7037.53515 $1,585 $2,115 $3,500 $3,500 0.00%
PROPERTY SALES
AND RENTAL 505.19.7037.56010 $3,000 $109,120 $137,600 $137,600 0.00%
INTEREST REVENUE
- LEASES 505.19.7037.56504 $18,533 -$366 ---
PROPERTY SALES
AND RENTAL -
PharmaCann
505.19.7037.56711 $58,011 $161,926 $180,000 $180,000 0.00%
PROPERTY SALES
AND RENTAL -
Enterprise
505.19.7037.56712 $421 -$514 $32,400 $32,400 0.00%
RTU AMORTIZATION
- LEASES 505.19.7037.56750 $345,606 $345,606 ---
Total Maple Garage $1,531,121 $2,378,072 $1,703,500 $1,703,500 0.00%
Total Administrative
Services $11,012,502 $10,770,566 $9,858,900 $10,313,900 4.62%
Public Works Agency
Public Works Agency
Admin
BOND PREMIUM 505.40.4105.56061 $5,663 $5,663 ---
Total Public Works
Agency Admin $5,663 $5,663 ---
Total Public Works
Agency $5,663 $5,663 ---
Total Revenues $11,018,164 $10,776,229 $9,858,900 $10,313,900 4.62%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Parking System Fund $12,888,981 $13,346,277 $11,883,699 $10,670,479 -10.21%
City Manager's Office
Revenue & Collections
REGULAR PAY 505.15.1560.61010 $181,241 $216,198 ---
HEALTH INSURANCE 505.15.1560.61510 $50,447 $51,837 ---
VISION INSURANCE 505.15.1560.61513 $107 $114 ---
LIFE INSURANCE 505.15.1560.61615 $33 $52 ---
IMRF 505.15.1560.61710 $6,114 $6,398 ---
SOCIAL SECURITY 505.15.1560.61725 $10,437 $12,840 ---
MEDICARE 505.15.1560.61730 $2,441 $3,003 ---
Total Revenue &
Collections $250,819 $290,442 ---
Total City Manager's Office $250,819 $290,442 ---
Administrative Services
2020A Bonds
DEBT SERVICE-
PRINCIPAL 505.19.5607.68305 --$45,000 $45,000 0.00%
-
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 330
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DEBT SERVICE-
INTEREST 505.19.5607.68315 $35,983 $33,963 $31,900 $31,900 0.00%
Total 2020A Bonds $35,983 $33,963 $76,900 $76,900 0.00%
Parking System Mgt
REGULAR PAY 505.19.7005.61010 $264,115 $395,749 $362,807 $447,640 23.38%
OVERTIME PAY 505.19.7005.61110 -$105 ---
ANNUAL SICK LEAVE
PAYOUT 505.19.7005.61420 $922 ----
HEALTH INSURANCE 505.19.7005.61510 -$2,667 $9,512 $15,510 63.06%
LIFE INSURANCE 505.19.7005.61615 $142 $158 $164 $265 61.59%
CELL PHONE
ALLOWANCE 505.19.7005.61626 ---$450 -
SHOE ALLOWANCE 505.19.7005.61630 $180 $385 $615 $460 -25.20%
IMRF 505.19.7005.61710 $54,095 -$161,584 $15,603 $23,011 47.48%
SOCIAL SECURITY 505.19.7005.61725 $15,737 $17,941 $20,796 $27,812 33.74%
MEDICARE 505.19.7005.61730 $3,684 $4,468 $5,270 $6,506 23.45%
ENGINEERING
SERVICES 505.19.7005.62145 --$175,000 --
OTHER EQMT
MAINTENANCE 505.19.7005.62245 $220 ----
TRAINING & TRAVEL 505.19.7005.62295 $44 -$750 --
RENTAL OF AUTO-
FLEET MAINTENANCE 505.19.7005.62305 $159,996 $207,996 $208,000 $208,000 0.00%
MEMBERSHIP DUES 505.19.7005.62360 $695 $720 ---
ARMORED CAR
SERVICES 505.19.7005.62431 $61,285 $57,069 $50,000 $50,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7005.62509 -$5,031 ---
BANK FEES 505.19.7005.62703 -$875 ---
CREDIT CARD FEES 505.19.7005.62705 $548,271 $507,013 $500,000 $500,000 0.00%
MISCELLANEOUS 505.19.7005.62770 ---$118,000 -
SAFETY EQUIPMENT 505.19.7005.65090 $520 -$1,000 $1,000 0.00%
OFFICE SUPPLIES 505.19.7005.65095 $490 $1,253 $900 $900 0.00%
OTHER IMPROVEMENTS 505.19.7005.65515 $19,700 $178,200 $2,425,000 $775,000 -68.04%
FURNITURE & FIXTURES 505.19.7005.65625 -$143 ---
DEPRECIATION
EXPENSE 505.19.7005.68010 $3,086,651 $2,961,001 ---
Total Parking System Mgt $4,216,748 $4,179,189 $3,775,417 $2,174,554 -42.40%
Parking Lots & Meters
REGULAR PAY 505.19.7015.61010 $351,907 $354,498 $250,696 $262,600 4.75%
OVERTIME PAY 505.19.7015.61110 $2,758 $2,244 $5,000 $3,000 -40.00%
HEALTH INSURANCE 505.19.7015.61510 $62,182 $64,346 $39,180 $60,571 54.60%
VISION INSURANCE 505.19.7015.61513 $114 $114 $114 $114 0.00%
LIFE INSURANCE 505.19.7015.61615 $101 $113 $71 $75 5.63%
SHOE ALLOWANCE 505.19.7015.61630 $790 $990 $690 $690 0.00%
IMRF 505.19.7015.61710 $11,990 $10,372 $10,943 $13,499 23.36%
SOCIAL SECURITY 505.19.7015.61725 $21,122 $21,034 $15,586 $16,325 4.74%
MEDICARE 505.19.7015.61730 $4,940 $4,919 $3,646 $3,819 4.74%
BLDG MAINTENANCE
SERVICES 505.19.7015.62225 $215 ----
IMPROVEMENT MAINT
SERVICE 505.19.7015.62230 $6,516 $8,744 $7,500 $7,500 0.00%
OTHER EQMT
MAINTENANCE 505.19.7015.62245 $7,585 $19,612 $30,000 $30,000 0.00%
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 331
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PARKING TAX
PAYMENTS TO COUNTY 505.19.7015.62347 $5,474 $4,831 $6,000 $6,000 0.00%
PARKING TAX
PAYMENTS TO CITY 505.19.7015.62348 $304,050 $267,350 $300,000 $300,000 0.00%
RENTALS 505.19.7015.62375 $12,300 $12,391 $20,000 $20,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7015.62509 $281,335 $309,503 $300,000 $300,000 0.00%
PASSPORT MOBILE
PARKING APP FEES 505.19.7015.62519 $317,831 $330,384 $300,000 $300,000 0.00%
MISCELLANEOUS 505.19.7015.62770 -$64 ---
OFFICE/OTHER EQT
MTN MATL 505.19.7015.65070 $95 $169 ---
MINOR EQUIPMENT &
TOOLS 505.19.7015.65085 $185 $36 ---
Total Parking Lots &
Meters
$1,391,490 $1,411,715 $1,289,426 $1,324,193 2.70%
Church Street Garage
PARKING TAX
PAYMENTS TO COUNTY 505.19.7025.62347 $14,215 $11,960 $12,500 $12,500 0.00%
PARKING TAX
PAYMENTS TO CITY 505.19.7025.62348 $200,148 $201,923 $200,000 $200,000 0.00%
CONTRACT SVC-
PARKING GARAGE 505.19.7025.62400 $192,570 $155,934 $200,000 $200,000 0.00%
ELEVATOR CONTRACT
COSTS 505.19.7025.62425 $16,200 $16,200 $22,000 $22,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7025.62509 $98,178 $93,357 $60,000 $90,000 50.00%
ELECTRICITY 505.19.7025.64005 $26,184 $31,070 $35,000 $35,000 0.00%
TELECOMMUNICATIONS 505.19.7025.64505 $9,600 $13,200 $10,000 $10,000 0.00%
BLDG MAINTENANCE
MATERIAL 505.19.7025.65050 $1,760 $2,091 $2,000 $2,000 0.00%
Total Church Street
Garage
$558,854 $525,735 $541,500 $571,500 5.54%
Sherman Garage
BLDG MAINTENANCE
SERVICES 505.19.7036.62225 $38 ----
PARKING TAX
PAYMENTS TO COUNTY 505.19.7036.62347 $39,586 $39,932 $30,000 $30,000 0.00%
PARKING TAX
PAYMENTS TO CITY 505.19.7036.62348 $505,124 $558,187 $525,000 $525,000 0.00%
CONTRACT SVC-
PARKING GARAGE 505.19.7036.62400 $504,469 $694,128 $500,000 $600,000 20.00%
ELEVATOR CONTRACT
COSTS 505.19.7036.62425 $51,897 $68,414 $50,000 $50,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7036.62509 $72,899 $82,766 $115,000 $115,000 0.00%
CREDIT CARD FEES 505.19.7036.62705 $5,427 $5,558 $4,000 $4,000 0.00%
ELECTRICITY 505.19.7036.64005 $82,423 $119,488 $115,000 $115,000 0.00%
TELECOMMUNICATIONS 505.19.7036.64505 $16,130 $7,222 $10,000 $10,000 0.00%
BLDG MAINTENANCE
MATERIAL 505.19.7036.65050 $17,942 $3,540 $3,000 $3,000 0.00%
OFFICE/OTHER EQT
MTN MATL 505.19.7036.65070 $388 $88 ---
Total Sherman Garage $1,296,324 $1,579,324 $1,352,000 $1,452,000 7.40%
Maple Garage
BLDG MAINTENANCE
SERVICES 505.19.7037.62225 $539 ----
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 332
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PARKING TAX
PAYMENTS TO COUNTY 505.19.7037.62347 $15,865 $18,215 $12,000 $12,000 0.00%
PARKING TAX
PAYMENTS TO CITY 505.19.7037.62348 $584,411 $763,279 $420,000 $420,000 0.00%
CONTRACT SVC-
PARKING GARAGE 505.19.7037.62400 $363,348 $338,833 $275,000 $350,000 27.27%
ELEVATOR CONTRACT
COSTS 505.19.7037.62425 $24,600 $24,600 $35,000 $35,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 505.19.7037.62509 $69,689 $79,319 $75,000 $75,000 0.00%
CREDIT CARD FEES 505.19.7037.62705 $5,450 $6,391 $6,000 $6,000 0.00%
ELECTRICITY 505.19.7037.64005 $152,241 $90,171 $100,000 $100,000 0.00%
NATURAL GAS 505.19.7037.64015 $2,104 $1,844 $2,500 $2,500 0.00%
TELECOMMUNICATIONS 505.19.7037.64505 $11,736 $9,990 $10,000 $10,000 0.00%
BLDG MAINTENANCE
MATERIAL 505.19.7037.65050 $2,891 $3,506 $1,500 $1,500 0.00%
Total Maple Garage $1,232,874 $1,336,149 $937,000 $1,012,000 8.00%
Transfers
TRANSFER TO
INSURANCE 505.19.7050.66130 $369,072 $369,072 $369,077 $369,077 0.00%
TRANSFER TO GENERAL
FUND 505.19.7050.66131 $2,972,388 $2,972,388 $2,972,390 $3,061,562 3.00%
Total Transfers $3,341,460 $3,341,460 $3,341,467 $3,430,639 2.67%
Total Administrative
Services
$12,073,734 $12,407,533 $11,313,710 $10,041,786 -11.24%
Public Works Agency
Greenways
REGULAR PAY 505.40.4330.61010 $260,916 $213,324 $174,087 $181,907 4.49%
OVERTIME PAY 505.40.4330.61110 $1,132 $10,080 ---
ANNUAL SICK LEAVE
PAYOUT 505.40.4330.61420 $854 $1,004 ---
HEALTH INSURANCE 505.40.4330.61510 $41,936 $47,205 $35,668 $38,773 8.71%
LIFE INSURANCE 505.40.4330.61615 $95 $90 $70 $74 6.14%
SHOE ALLOWANCE 505.40.4330.61630 $900 $1,050 $700 $700 0.00%
IMRF 505.40.4330.61710 $8,815 $6,890 $7,665 $9,350 21.98%
SOCIAL SECURITY 505.40.4330.61725 $15,413 $13,931 $10,837 $11,323 4.49%
MEDICARE 505.40.4330.61730 $3,605 $3,258 $2,534 $2,649 4.52%
FITNESS INCENTIVE 505.40.4330.65141 $500 $1,000 ---
WORKERS COMP TTD
PYMTS (NON SWORN)505.40.4330.66049 $389 ----
Total Greenways $334,554 $297,833 $231,561 $244,776 5.71%
Parks And Facilities
REGULAR PAY 505.40.4430.61010 $54,623 $60,197 $63,401 $66,937 5.58%
HEALTH INSURANCE 505.40.4430.61510 $9,393 $9,341 $9,386 $10,034 6.91%
VISION INSURANCE 505.40.4430.61513 $56 $56 $56 $56 0.36%
LIFE INSURANCE 505.40.4430.61615 $46 $51 $53 $56 5.82%
AUTO ALLOWANCE 505.40.4430.61625 $338 $450 $450 $450 0.00%
CELL PHONE
ALLOWANCE 505.40.4430.61626 $135 $180 $180 $180 0.00%
SHOE ALLOWANCE 505.40.4430.61630 -$78 $78 $115 48.39%
IMRF 505.40.4430.61710 $1,872 $1,809 $1,830 $3,337 82.36%
SOCIAL SECURITY 505.40.4430.61725 $3,210 $3,705 $3,975 $4,197 5.59%
MEDICARE 505.40.4430.61730 $751 $867 $930 $982 5.65%
Total Parks And Facilities $70,423 $76,733 $80,337 $86,344 7.48%
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 333
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Street Maintenance
REGULAR PAY 505.40.4510.61010 $107,761 $138,697 $126,945 $133,536 5.19%
OVERTIME PAY 505.40.4510.61110 $988 $1,777 ---
TERMINATION PAYOUTS 505.40.4510.61415 $3,579 ----
ANNUAL SICK LEAVE
PAYOUT 505.40.4510.61420 $465 $532 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
505.40.4510.61430 -$1,774 ---
HEALTH INSURANCE 505.40.4510.61510 $18,594 $17,198 $18,142 $19,721 8.70%
LIFE INSURANCE 505.40.4510.61615 $53 $63 $67 $72 8.11%
AUTO ALLOWANCE 505.40.4510.61625 $450 $450 $450 $450 0.00%
CELL PHONE
ALLOWANCE 505.40.4510.61626 $84 ----
SHOE ALLOWANCE 505.40.4510.61630 $300 $253 $253 $175 -30.69%
IMRF 505.40.4510.61710 $3,835 $3,377 $3,952 $5,900 49.29%
SOCIAL SECURITY 505.40.4510.61725 $6,827 $7,876 $7,914 $8,319 5.12%
MEDICARE 505.40.4510.61730 $1,596 $1,842 $1,851 $1,946 5.14%
Total Street Maintenance $144,533 $173,838 $159,573 $170,119 6.61%
Parking Lots & Meters
REGULAR PAY 505.40.7015.61010 -$22,211 $73,388 $87,456 19.17%
OVERTIME PAY 505.40.7015.61110 -$693 ---
OPEB EXPENSES 505.40.7015.61447 $14,917 $66,598 ---
HEALTH INSURANCE 505.40.7015.61510 -$7,187 $16,250 $28,433 74.97%
LIFE INSURANCE 505.40.7015.61615 ---$1 -
SHOE ALLOWANCE 505.40.7015.61630 ---$350 -
IMRF 505.40.7015.61710 -$785 $3,266 $4,496 37.67%
SOCIAL SECURITY 505.40.7015.61725 -$1,560 $4,550 $5,444 19.65%
MEDICARE 505.40.7015.61730 -$365 $1,064 $1,274 19.72%
FITNESS INCENTIVE 505.40.7015.65141 -$500 ---
Total Parking Lots &
Meters $14,917 $99,899 $98,518 $127,454 29.37%
Total Public Works Agency $564,427 $648,302 $569,989 $628,693 10.30%
Total Expenditures $12,888,981 $13,346,277 $11,883,699 $10,670,479 -10.21%
Table of ContentsParking System Fund (505)
FY 2026 Adopted Budget | Evanston Page 334
Water Fund (510)
The Water Fund includes operations and capital improvements for all divisions at the Water Treatment Plant as well as the
Distribution Division. The Evanston Water Treatment Plant supplies water to the City of Evanston, Village of Skokie, Village
of Lincolnwood, the Northwest Water Commission (Arlington Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines)
and the Morton Grove / Niles Water Commission. 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. The Water Fund supports 58.33 employees in
Water Billing, Filtration, Pumping, Distribution, Capital Planning, and Administration. Detail on Water Fund capital projects
can be found in the Capital Improvements Section.
Summary
The Water Fund is projecting $64,255,150 in revenues and $58,447,828 in expenses (excluding $6,183,505 in transfers out) in
the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$20M
$40M
$60M
$80M
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 335
Water Fund Operations
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, filtration, 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, fire 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 efficiency of Evanston’s water distribution system. Annual maintenance programs administered also
include water main leak detection, valve exercising, and fire 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 Office 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.
Accomplishments in 2025
Selected an engineering consultant to commence the PFAS treatment technique study. The study is ongoing.
The Corrosion Control Treatment Optimization Study is ongoing.
Continued work on the replacement of the City’s 42”/36” Lake Michigan Raw Water Intake from 1909 to address diminished flow capacity.
Completed the draft citywide lead service line replacement plan (required by Public Act 102-0613) and submitted to the IEPA.
Continue the corrosion control optimization study.
The construction contract for the Medium Voltage Switchgear Reliability and Generator Replacement Project, which includes replacement
of outdated medium voltage switchgear and generators was awarded, and a low-interest loan was received from the Illinois EPA State
Revolving Fund. Construction started in fall.
Began the Phase II citywide meter replacement project which will replace approximately 1,000 meters and 13,000 metering interface units.
Continue the security fence and gate design project at the water plant's north and south standpipe locations.
Installation of a desiccant dehumidification system in the pumping station.
Completed 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 “first-come” basis.
Began the SRF prioritized LSLRs and water main replacement projects in census tract 8092 (5th ward). This project in 8092 will include the
replacement of 280 LSLRs and 1500 feet of watermain.
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 336
Performance Measures
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Water Fund
Number of customers experiencing unscheduled disruption of service Output 60 19 10 15
Number of customer complaints about water service (low pressure,
service disruption, quality, etc.)Output 71 453 1,041 431
Days lost from work due to illness or injury Outcome 372.6 388 370 361
Number of Illinois Environmental Protection Agency regulatory violations Output 1 0 0 0
Number of known breaks/leaks per mile of water main Outcome 4.5 5 4 4
Millions of gallons sold to outside communities (wholesale)Input 16,820 15,078 15,847 15,000
Activity: Water Main Maintenance
Miles of WaterMain replaced Output 1.5 1.2 1.8 3.2
Number of valves replaced Output 43 18 16 32
Miles of water main surveyed Output 147 134 157 157
Activity: Lead Service Line Replacements
Lead Service Line Replacements Output 162 327 476 500
Factors Impacting the 2026 Budget
The Lead Service Line Replacement and Notification 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.
In order to eliminate all water mains in Evanston’s distribution system that are 121 years old or older by approximately 2042, PWA will is
replacing 3.2 miles of water main each year instead of 1.5 miles.
Upcoming Initiatives
Be a leader in the public drinking water industry by providing high quality service to over 450,000 customers in ten communities, including
vigilantly monitoring the quality and quantity of water provided to our customers.
Improve water distribution system reliability and reduce water loss by continuing the water main replacement and water main leak
detection programs. The City currently replaces 1.5 miles of water main each year and will begin design in 2025 for the installation of 3.2
miles of water main beginning in 2026.
Coordinate capital improvement projects with the Street Resurfacing Program and with TIF District improvement projects to ensure cost-
effective and efficient use of capital improvement funding.
Continue the Phase II citywide meter replacement project whereby approximately 1,000 meters and approximately 13,000 metering
interface units will be replaced.
Continue construction of electrical system reliability improvements, such as 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 design of the water utility security fence and gate project.
Installation of a desiccant dehumidification system in the filtration plant.
Begin the engineering design for the High-lift pump #7 natural gas engine replacement.
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 337
Revenues by Source
2026 Projected Revenues by Source
Other Revenue $34,232,150 53.28%
Charges for Services $29,673,000 46.18%
Interest Income $300,000 0.47%
Licenses, Permits and Fees $50,000 0.08%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Licenses, Permits and Fees $42,233 $99,627 $50,000 $50,000 0.00%
Charges for Services $23,446,286 $25,363,162 $28,625,100 $29,673,000 3.66%
Intergovernmental Revenue -$205,337 ---
Other Revenue $1,636,472 $3,364,750 $35,718,235 $34,232,150 -4.16%
Interest Income $268,866 $487,586 $150,000 $300,000 100.00%
Total Revenues $25,393,857 $29,520,461 $64,543,335 $64,255,150 -0.45%
64 .3M
_
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 338
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $32,353,000 50.06%
Services and Supplies $10,778,110 16.68%
Salary and Benefits $7,784,298 12.04%
Debt Service $7,532,420 11.65%
Interfund Transfers $4,486,870 6.94%
Insurance and Other
Chargebacks
$1,696,635 2.63%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $6,243,631 $6,078,325 $7,478,277 $7,784,298 4.09%
Services and Supplies $3,985,481 $6,518,039 $11,300,370 $10,778,110 -4.62%
Miscellaneous $3,178 $4,250 ---
Capital Outlay $128,507 $2,798,114 $37,585,905 $32,353,000 -13.92%
Interfund Transfers $1,887,422 -$11,854,984 $4,363,000 $4,486,870 2.84%
Insurance and Other
Chargebacks $1,667,952 $1,674,094 $1,665,135 $1,696,635 1.89%
Debt Service $1,500,973 $1,725,586 $6,395,895 $7,532,420 17.77%
Depreciation Expense $3,489,872 $3,440,056 ---
Contingencies $130 ----
Total Expenditures $18,907,145 $10,383,479 $68,788,582 $64,631,333 -6.04%
64 .6M
_
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 339
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Water Fund $25,393,857 $29,520,461 $64,543,335 $64,255,150 -0.45%
2021 Bonds
BOND PREMIUM 510.71.5609.56061 $16,162 $16,162 ---
Total 2021 Bonds $16,162 $16,162 ---
Water Fund Dep, Imp,
Ext
GRANTS AND AID 510.40.7330.55251 -$205,337 ---
Total Water Fund Dep,
Imp, Ext
-$205,337 ---
Public Works Agency
Admin
BOND PREMIUM 510.40.4105.56061 $52,358 $52,358 ---
Total Public Works
Agency Admin $52,358 $52,358 ---
Water Production
BEV SNACK VENDING
MACHINE 510.40.4200.53200 $348 $490 ---
WATER SALES-
EVANSTON 510.40.4200.53575 $9,430,024 $11,252,068 $13,957,000 $13,958,000 0.01%
WATER SALES-
EVANSTON FIRE 510.40.4200.53577 $112,926 $113,341 $104,000 $104,000 0.00%
WATER SALES EVAN-
PENALTY 510.40.4200.53580 $91,238 $79,396 $68,000 $68,000 0.00%
WATER SALES-SKOKIE 510.40.4200.53585 $3,495,675 $3,215,905 $3,710,000 $3,686,000 -0.65%
WATER SALES -
MGNWC 510.40.4200.53586 $1,933,664 $2,024,170 $2,238,000 $2,233,000 -0.22%
WATER SALES -
LINCOLNWOOD 510.40.4200.53587 $964,398 $1,033,869 $1,027,100 $1,141,000 11.09%
WATER SALES-NWWC.510.40.4200.53590 $6,825,485 $7,164,185 $7,134,500 $8,020,000 12.41%
PHOSPHATE SALES -
NWWC 510.40.4200.53591 $194,363 $201,490 $185,000 $185,000 0.00%
CROSS CONNECTION
CONTROL FEES 510.40.4200.53592 $131,817 $190,753 $150,000 $150,000 0.00%
PROPERTY SALES AND
RENTAL 510.40.4200.56010 $74,199 $70,562 $129,150 $129,150 0.00%
MISCELLANEOUS
REVENUE 510.40.4200.56045 $5,585 $26,931 $5,000 $10,000 100.00%
BOND PROCEEDS 510.40.4200.56060 --$14,000,000 $22,548,000 61.06%
CONTRIBUTIONS FROM
OTHER FUNDS 510.40.4200.56112 $1,174,988 $3,005,472 ---
PROCEEDS FROM
WIFIA LOAN 510.40.4200.56114 --$11,001,000 --
PROCEEDS FROM IEPA
LOAN 510.40.4200.56115 -$800 $10,513,085 $11,475,000 9.15%
FEES AND
MERCHANDISE SALE 510.40.4200.56140 $111,350 $79,997 $70,000 $70,000 0.00%
WATER METER IMPACT
FEES 510.40.4200.56141 $266,346 $87,494 $51,500 $128,000 148.54%
FEES AND OUTSIDE
WORK 510.40.4200.56145 $42,233 $99,627 $50,000 $50,000 0.00%
INVESTMENT INCOME 510.40.4200.56501 $268,866 $487,586 $150,000 $300,000 100.00%
REALIZED GAIN/LOSS 510.40.4200.56586 $8,367 -$78,658 ---
_
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 340
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Water Production $25,131,873 $29,055,479 $64,543,335 $64,255,150 -0.45%
Water Other Operations
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
510.40.4225.56585 $110,646 $86,539 ---
Total Water Other
Operations
$110,646 $86,539 ---
2018B Bonds
BOND PREMIUM 510.71.5602.56061 $14,986 $14,986 ---
Total 2018B Bonds $14,986 $14,986 ---
2019B Bonds
BOND PREMIUM 510.71.5606.56061 $30,839 $30,839 ---
Total 2019B Bonds $30,839 $30,839 ---
2016A Bonds
BOND PREMIUM 510.71.5731.56061 $7,159 $7,159 ---
Total 2016A Bonds $7,159 $7,159 ---
2017A Bonds
BOND PREMIUM 510.71.5733.56061 $1,968 $1,968 ---
Total 2017A Bonds $1,968 $1,968 ---
2013A Bonds
BOND PREMIUM 510.71.7151.56061 $2,352 $2,352 ---
Total 2013A Bonds $2,352 $2,352 ---
2015 A Bonds
BOND PREMIUM 510.71.7152.56061 $15,385 $15,385 ---
Total 2015 A Bonds $15,385 $15,385 ---
2014A Bonds
BOND PREMIUM 510.71.7509.56061 $10,130 $10,130 ---
Total 2014A Bonds $10,130 $10,130 ---
2024 Bonds
BOND PREMIUM 510.71.5610.56061 -$21,768 ---
Total 2024 Bonds -$21,768 ---
Total Revenues $25,393,857 $29,520,461 $64,543,335 $64,255,150 -0.45%
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 341
Line Item Detail - Expenses
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Water Fund $18,907,145 $10,383,479 $68,788,582 $64,631,333 -6.04%
Public Works Agency
Admin
REGULAR PAY 510.40.4105.61010 $157,164 $162,139 $299,147 $321,833 7.58%
PERMANENT PART-TIME 510.40.4105.61050 -$829 ---
OPEB EXPENSES 510.40.4105.61447 -$2,104 $48,149 ---
HEALTH INSURANCE 510.40.4105.61510 $31,554 $32,515 $54,618 $36,476 -33.22%
VISION INSURANCE 510.40.4105.61513 $9 $9 $9 $10 5.49%
LIFE INSURANCE 510.40.4105.61615 $94 $105 $109 $115 5.20%
SHOE ALLOWANCE 510.40.4105.61630 -$330 $330 --
IMRF 510.40.4105.61710 $5,300 $6,121 $11,932 $16,460 37.94%
SOCIAL SECURITY 510.40.4105.61725 $9,265 $12,555 $18,568 $19,957 7.48%
MEDICARE 510.40.4105.61730 $2,167 $2,936 $4,343 $4,669 7.51%
FITNESS INCENTIVE 510.40.4105.65141 -$250 ---
TRANSFERS TO OTHER
FUNDS 510.40.4105.66020 -$2,342,146 -$16,217,992 ---
Total Public Works Agency
Admin
-$2,138,697 -$15,952,052 $389,056 $399,520 2.69%
Water Production
REGULAR PAY 510.40.4200.61010 $636,289 $799,059 $760,224 $829,417 9.10%
SEASONAL EMPLOYEES 510.40.4200.61060 -$12,870 $45,000 $20,000 -55.56%
OVERTIME PAY 510.40.4200.61110 -$106 ---
TERMINATION PAYOUTS 510.40.4200.61415 $7,466 ----
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
510.40.4200.61430 -$4,214 ---
HEALTH INSURANCE 510.40.4200.61510 $49,886 $66,825 $61,501 $64,221 4.42%
VISION INSURANCE 510.40.4200.61513 $160 $156 $113 $122 7.96%
LIFE INSURANCE 510.40.4200.61615 $443 $463 $483 $515 6.63%
AUTO ALLOWANCE 510.40.4200.61625 $2,925 $2,925 $2,925 $2,925 0.00%
CELL PHONE
ALLOWANCE 510.40.4200.61626 $378 ----
SHOE ALLOWANCE 510.40.4200.61630 $661 $906 $557 $408 -26.75%
IMRF 510.40.4200.61710 $21,511 $21,997 $29,278 $39,877 36.20%
SOCIAL SECURITY 510.40.4200.61725 $37,909 $45,347 $43,290 $47,008 8.59%
MEDICARE 510.40.4200.61730 $9,164 $11,240 $11,074 $12,077 9.06%
STUDIES 510.40.4200.62180 $69,965 $1,208,641 $823,000 $987,000 19.93%
CONSULTING SERVICES 510.40.4200.62185 $4,200 $4,200 $300,000 $5,000 -98.33%
PRINTING 510.40.4200.62210 $7,368 $3,744 $4,500 $4,500 0.00%
OFFICE EQUIPMENT
MAINT 510.40.4200.62235 $95 $56 $300 $300 0.00%
OTHER EQMT
MAINTENANCE 510.40.4200.62245 $46,264 $61,996 $50,000 $40,000 -20.00%
TRAINING & TRAVEL 510.40.4200.62295 $23,612 $17,081 $23,000 $23,000 0.00%
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4200.62305 $15,000 $19,500 $19,500 $19,500 0.00%
POSTAGE 510.40.4200.62315 $1,163 $5,013 $2,500 $2,500 0.00%
MEMBERSHIP DUES 510.40.4200.62360 $9,712 $6,083 $10,000 $10,000 0.00%
SERVICE AGREEMENTS/
CONTRACTS 510.40.4200.62509 ---$355,000 -
TELECOMMUNICATIONS 510.40.4200.64505 $6,943 $7,989 $10,000 $15,440 54.40%
_
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 342
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 510.40.4200.65010 --$200 $200 0.00%
FOOD 510.40.4200.65025 $3,967 $2,003 $2,000 $2,000 0.00%
JANITORIAL SUPPLIES 510.40.4200.65040 $1,795 ----
BLDG MAINTENANCE
MATERIAL 510.40.4200.65050 $938 $457 $1,000 $1,000 0.00%
OFFICE/OTHER EQT MTN
MATL 510.40.4200.65070 -$12,431 $1,478 $7,000 --
MINOR EQUIPMENT &
TOOLS 510.40.4200.65085 $2,419 -$3,000 --
OFFICE SUPPLIES 510.40.4200.65095 $5,207 $4,110 $4,900 $4,900 0.00%
OTHER IMPROVEMENTS 510.40.4200.65515 -$1,432,423 ---
IT COMPUTER
HARDWARE 510.40.4200.65555 $1,179 $1,196 $2,000 --
Total Water Production $954,188 $3,742,077 $2,217,345 $2,486,910 12.16%
Water Billing
REGULAR PAY 510.40.4208.61010 $176,081 $264,614 $197,628 $208,812 5.66%
OVERTIME PAY 510.40.4208.61110 $1,692 $1,112 $3,000 $2,000 -33.33%
HEALTH INSURANCE 510.40.4208.61510 $49,688 $50,977 $52,929 $57,535 8.70%
LIFE INSURANCE 510.40.4208.61615 $25 $29 $33 $35 6.06%
IMRF 510.40.4208.61710 $6,031 $5,631 $8,795 $10,734 22.05%
SOCIAL SECURITY 510.40.4208.61725 $10,251 $11,086 $12,253 $12,947 5.66%
MEDICARE 510.40.4208.61730 $2,397 $2,593 $2,866 $3,029 5.69%
PRINTING 510.40.4208.62210 $1,741 $1,133 $2,000 $2,000 0.00%
OTHER EQMT
MAINTENANCE 510.40.4208.62245 $3,980 -$10,000 --
IT COMPUTER
SOFTWARE 510.40.4208.62340 -$24,143 ---
TELECOMMUNICATIONS
- WIRELESS 510.40.4208.64540 $1,482 $1,368 ---
OFFICE/OTHER EQT MTN
MATL 510.40.4208.65070 $92,289 $86,255 $100,000 $100,000 0.00%
FITNESS INCENTIVE 510.40.4208.65141 -$500 ---
Total Water Billing $345,659 $449,442 $389,504 $397,092 1.95%
Pumping
REGULAR PAY 510.40.4210.61010 $1,075,327 $1,012,021 $1,198,585 $1,250,658 4.34%
JOB TRAINING
PROGRAM 510.40.4210.61072 $15,975 $18,892 $20,000 $20,000 0.00%
OVERTIME PAY 510.40.4210.61110 $83,231 $97,569 $45,000 $45,000 0.00%
TERMINATION PAYOUTS 510.40.4210.61415 $9,675 $7,682 ---
HEALTH INSURANCE 510.40.4210.61510 $207,461 $180,101 $218,197 $200,012 -8.33%
VISION INSURANCE 510.40.4210.61513 $16 $37 -$112 -
LIFE INSURANCE 510.40.4210.61615 $446 $436 $440 $463 5.12%
SHOE ALLOWANCE 510.40.4210.61630 $3,465 $3,110 $2,760 $3,960 43.48%
IMRF 510.40.4210.61710 $40,661 $34,512 $52,925 $54,266 2.53%
SOCIAL SECURITY 510.40.4210.61725 $70,933 $70,370 $74,484 $65,659 -11.85%
MEDICARE 510.40.4210.61730 $16,589 $16,458 $17,420 $15,359 -11.83%
STUDIES 510.40.4210.62180 $42,386 ----
IMPROVEMENT MAINT
SERVICE 510.40.4210.62230 $4,564 $12,096 $6,000 $6,000 0.00%
OTHER EQMT
MAINTENANCE 510.40.4210.62245 $111,487 $159,529 $100,000 $100,000 0.00%
ELECTRICITY 510.40.4210.64005 $1,183,052 $1,429,770 $940,200 $940,200 0.00%
NATURAL GAS 510.40.4210.64015 $42,093 $50,670 $75,000 $75,000 0.00%
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 343
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CLOTHING 510.40.4210.65020 -$690 $800 $800 0.00%
FOOD 510.40.4210.65025 $20 ----
PETROLEUM PRODUCTS 510.40.4210.65035 $24,086 $23,350 $12,800 $12,800 0.00%
JANITORIAL SUPPLIES 510.40.4210.65040 $8,133 $2,362 $3,000 $3,000 0.00%
BLDG MAINTENANCE
MATERIAL 510.40.4210.65050 $13,425 $7,891 $2,600 $2,600 0.00%
MATER. TO MAINT. IMP.510.40.4210.65055 -$1,151 ---
OFFICE/OTHER EQT MTN
MATL 510.40.4210.65070 $97,794 $46,410 $80,000 $70,000 -12.50%
MINOR EQUIPMENT &
TOOLS 510.40.4210.65085 $93,700 $84,367 $140,000 $100,000 -28.57%
SAFETY EQUIPMENT 510.40.4210.65090 $8,837 $3,724 $6,000 $6,000 0.00%
FITNESS INCENTIVE 510.40.4210.65141 -$1,000 ---
Total Pumping $3,153,356 $3,264,196 $2,996,211 $2,971,889 -0.81%
Filtration
REGULAR PAY 510.40.4220.61010 $1,097,729 $1,139,130 $1,501,829 $1,571,642 4.65%
PERMANENT PART-TIME 510.40.4220.61050 -$5,248 ---
JOB TRAINING
PROGRAM 510.40.4220.61072 $35,143 $46,704 $40,000 $20,000 -50.00%
OVERTIME PAY 510.40.4220.61110 $67,860 $83,056 $40,000 $40,000 0.00%
TERMINATION PAYOUTS 510.40.4220.61415 $61,814 $52,602 ---
ANNUAL SICK LEAVE
PAYOUT 510.40.4220.61420 $1,378 ----
COMP / VACATION
PAYOUTS 510.40.4220.61430 $3,073 $6,401 ---
HEALTH INSURANCE 510.40.4220.61510 $183,754 $189,254 $265,384 $324,079 22.12%
VISION INSURANCE 510.40.4220.61513 $451 $256 $188 $150 -20.21%
LIFE INSURANCE 510.40.4220.61615 $436 $405 $367 $420 14.49%
SHOE ALLOWANCE 510.40.4220.61630 $3,765 $3,770 $4,005 $4,310 7.62%
IMRF 510.40.4220.61710 $43,778 $39,568 $65,156 $80,791 24.00%
SOCIAL SECURITY 510.40.4220.61725 $79,031 $81,830 $93,363 $97,717 4.66%
MEDICARE 510.40.4220.61730 $18,483 $19,137 $21,835 $22,861 4.70%
OTHER EQMT
MAINTENANCE 510.40.4220.62245 $2,853 $3,899 $4,000 $4,000 0.00%
TRAINING & TRAVEL 510.40.4220.62295 $25 $757 ---
POSTAGE 510.40.4220.62315 -$126 ---
MEMBERSHIP DUES 510.40.4220.62360 -$1,910 ---
MWRD FEES 510.40.4220.62420 $150,172 $176,469 $210,000 $300,000 42.86%
OUTSIDE LABARATORY
COSTS 510.40.4220.62465 $16,078 $11,942 $32,500 $32,500 0.00%
AGRI/BOTANICAL
SUPPLIES 510.40.4220.65005 -$305 $200 --
CHEMICALS/ SALT 510.40.4220.65015 $632,638 $575,422 $800,000 $750,000 -6.25%
CLOTHING 510.40.4220.65020 $719 -$82 $770 $770 0.00%
FOOD 510.40.4220.65025 -$185 ---
PHOSPHATE CHEMICALS 510.40.4220.65030 $308,036 $364,711 $427,000 $400,000 -6.32%
PETROLEUM PRODUCTS 510.40.4220.65035 $151 -$435 $1,500 --
JANITORIAL SUPPLIES 510.40.4220.65040 -$294 $5,752 $2,200 $2,200 0.00%
BLDG MAINTENANCE
MATERIAL 510.40.4220.65050 --$1,000 --
MATER. TO MAINT. IMP.510.40.4220.65055 -$650 ---
OFFICE/OTHER EQT MTN
MATL 510.40.4220.65070 $110,988 $151,640 $94,500 $94,500 0.00%
MEDICAL & LAB
SUPPLIES 510.40.4220.65075 $23,273 $28,818 $21,000 $21,000 0.00%
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 344
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MINOR EQUIPMENT &
TOOLS 510.40.4220.65085 $37,483 $47,509 $50,000 $300,500 501.00%
SAFETY EQUIPMENT 510.40.4220.65090 $22,479 $34,759 $15,500 $15,500 0.00%
OTHER IMPROVEMENTS 510.40.4220.65515 -$17 ---
WORKERS COMP TTD
PYMTS (NON SWORN)510.40.4220.66049 $1,368 $889 ---
REGULAR PAY 510.71.7110.61010 $84,432 -$9,041 ---
OVERTIME PAY 510.71.7110.61110 $109 ----
HEALTH INSURANCE 510.71.7110.61510 $13,158 ----
VISION INSURANCE 510.71.7110.61513 $19 ----
LIFE INSURANCE 510.71.7110.61615 $41 ----
IMRF 510.71.7110.61710 $2,614 ----
SOCIAL SECURITY 510.71.7110.61725 $4,514 ----
MEDICARE 510.71.7110.61730 $1,056 ----
Total Filtration $3,008,607 $3,063,562 $3,692,297 $4,082,940 10.58%
Water Other Operations
INTEREST EXPENSE 510.40.4225.61655 $2,178 ----
STUDIES 510.40.4225.62180 $13,924 $33,024 ---
CONSULTING SERVICES 510.40.4225.62185 $388,234 $51,966 $130,000 $100,000 -23.08%
POSTAGE 510.40.4225.62315 $25,000 $25,000 $25,000 $25,000 0.00%
IT COMPUTER
SOFTWARE 510.40.4225.62340 -$234,370 $235,778 $235,000 $235,000 0.00%
LEAD SERVICE
ABATEMENT 510.40.4225.62410 $18,025 $94,621 $440,500 $325,000 -26.22%
MWRD FEES 510.40.4225.62420 $8,989 $9,205 $10,000 $10,000 0.00%
WTR/SWR BILL PRINT
AND MAIL CO 510.40.4225.62455 $12,045 $11,751 $15,000 $15,000 0.00%
BANK FEES 510.40.4225.62703 -$3,100 $2,000 $1,000 -50.00%
CREDIT CARD FEES 510.40.4225.62705 $107,502 $85,160 $110,000 $55,000 -50.00%
LOSS SALE FIXED ASST 510.40.4225.62730 $25,506 $63,690 ---
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 510.40.4225.65010 $121 $5,757 $5,000 $6,000 20.00%
LICENSING/REGULATORY
SUPP 510.40.4225.65045 $1,000 $1,000 ---
MERCHANDISE FOR
RESALE 510.40.4225.65080 $42,744 $51,540 $30,000 $30,000 0.00%
DEPRECIATION EXPENSE 510.40.4225.68010 $3,489,872 $3,440,056 ---
AMORTIZATION
EXPENSE 510.40.4225.68020 $70,863 $70,863 ---
CONTINGENCIES 510.40.4225.68205 $130 ----
Total Water Other
Operations $3,971,764 $4,182,511 $1,002,500 $802,000 -20.00%
Water Capital Outlay
CONSULTING SERVICES 510.40.4230.62185 --$150,000 --
AUTOMOTIVE
EQUIPMENT 510.40.4230.65550 $103,001 -$960,000 $120,000 -87.50%
IT COMPUTER
HARDWARE 510.40.4230.65555 $2,171 $6,419 $8,000 $3,000 -62.50%
WATER GENERAL PLANT 510.40.4230.65702 $31,594 $174,637 ---
Total Water Capital Outlay $136,766 $181,057 $1,118,000 $123,000 -89.00%
Capital Planning &
Engineering
TRAINING & TRAVEL 510.40.4400.62295 $228 ----
MEMBERSHIP DUES 510.40.4400.62360 $955 ----
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 345
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Capital Planning &
Engineering $1,183 ----
Water And Sewer Capital
REGULAR PAY 510.40.4440.61010 $252,711 $288,981 $379,994 $451,526 18.82%
OVERTIME PAY 510.40.4440.61110 $7,588 $3,975 $5,000 $5,000 0.00%
ANNUAL SICK LEAVE
PAYOUT 510.40.4440.61420 $1,295 $1,569 ---
HEALTH INSURANCE 510.40.4440.61510 $48,727 $56,913 $77,179 $95,635 23.91%
VISION INSURANCE 510.40.4440.61513 -$25 $76 $76 0.05%
LIFE INSURANCE 510.40.4440.61615 $90 $103 $101 $107 5.44%
SHOE ALLOWANCE 510.40.4440.61630 $600 $700 $1,050 $1,400 33.33%
IMRF 510.40.4440.61710 $8,580 $8,513 $16,349 $23,210 41.96%
SOCIAL SECURITY 510.40.4440.61725 $14,871 $17,076 $23,626 $28,084 18.87%
MEDICARE 510.40.4440.61730 $3,478 $3,993 $5,525 $6,569 18.89%
Total Water And Sewer
Capital $337,939 $381,848 $508,901 $611,607 20.18%
Street Maintenance
REGULAR PAY 510.40.4510.61010 $60,266 $193,642 $260,993 $280,323 7.41%
OVERTIME PAY 510.40.4510.61110 $1,147 $15,107 ---
HEALTH INSURANCE 510.40.4510.61510 $4,645 $23,748 $39,345 $42,532 8.10%
VISION INSURANCE 510.40.4510.61513 $28 $65 $76 $76 0.21%
LIFE INSURANCE 510.40.4510.61615 -$47 -$81 -
SHOE ALLOWANCE 510.40.4510.61630 $300 $700 $1,050 $1,050 0.00%
IMRF 510.40.4510.61710 $1,996 $6,130 $11,614 $14,410 24.07%
SOCIAL SECURITY 510.40.4510.61725 $3,704 $12,548 $16,247 $17,447 7.39%
MEDICARE 510.40.4510.61730 $866 $2,935 $3,800 $4,082 7.43%
WORKERS COMP TTD
PYMTS (NON SWORN)510.40.4510.66049 -$753 ---
Total Street Maintenance $72,953 $255,674 $333,124 $360,001 8.07%
Distribution Maintenance
REGULAR PAY 510.40.4540.61010 $857,187 $1,014,254 $1,168,130 $1,238,695 6.04%
JOB TRAINING
PROGRAM 510.40.4540.61072 $157,275 $68,448 $150,000 $150,000 0.00%
OVERTIME PAY 510.40.4540.61110 $66,322 $115,181 $160,000 $160,000 0.00%
ANNUAL SICK LEAVE
PAYOUT 510.40.4540.61420 $953 $1,089 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
510.40.4540.61430 -$7,194 ---
HEALTH INSURANCE 510.40.4540.61510 $130,550 $146,216 $212,708 $229,970 8.12%
VISION INSURANCE 510.40.4540.61513 $436 $429 $445 $373 -16.18%
LIFE INSURANCE 510.40.4540.61615 $325 $410 $441 $476 7.94%
UNIVERSAL LIFE 510.40.4540.61620 -----
SHOE ALLOWANCE 510.40.4540.61630 $3,485 $3,420 $3,305 $4,430 34.04%
IMRF 510.40.4540.61710 $35,492 $33,199 $51,098 $63,673 24.61%
SOCIAL SECURITY 510.40.4540.61725 $64,153 $68,377 $72,629 $77,080 6.13%
MEDICARE 510.40.4540.61730 $15,004 $15,991 $16,986 $18,030 6.15%
PRINTING 510.40.4540.62210 $498 -$500 $500 0.00%
IMPROVEMENT MAINT
SERVICE 510.40.4540.62230 -$2,861 $2,854 $1,000 $1,000 0.00%
OTHER EQMT
MAINTENANCE 510.40.4540.62245 $812 $1,249 $500 $500 0.00%
RENTAL OF AUTO-FLEET
MAINTENANCE 510.40.4540.62305 $165,000 $214,500 $214,500 $214,500 0.00%
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 346
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
510.40.4540.62415 $11,250 $44,439 $25,000 $45,000 80.00%
CLOTHING 510.40.4540.65020 -$314 $1,592 $900 $900 0.00%
BLDG MAINTENANCE
MATERIAL 510.40.4540.65050 -$112 $500 $500 0.00%
MATERIALS - STREETS
DIVISION 510.40.4540.65051 $18,950 $45,225 $45,000 $45,000 0.00%
MATER. TO MAINT. IMP.510.40.4540.65055 $208,498 $234,439 $230,000 $230,000 0.00%
OFFICE/OTHER EQT MTN
MATL 510.40.4540.65070 $2,728 $5,608 $3,500 $3,500 0.00%
MERCHANDISE FOR
RESALE 510.40.4540.65080 $1,277 ----
MINOR EQUIPMENT &
TOOLS 510.40.4540.65085 $43,783 $83,448 $55,000 $55,000 0.00%
SAFETY EQUIPMENT 510.40.4540.65090 $5,764 $1,577 $6,000 $6,000 0.00%
FITNESS INCENTIVE 510.40.4540.65141 $1,000 $2,500 ---
WORKERS COMP TTD
PYMTS (NON SWORN)510.40.4540.66049 $1,452 $7,321 ---
Total Distribution
Maintenance $1,789,017 $2,119,073 $2,418,142 $2,545,127 5.25%
2018B Bonds
DEBT SERVICE-
PRINCIPAL 510.71.5602.68305 --$236,842 $248,538 4.94%
DEBT SERVICE-
INTEREST 510.71.5602.68315 $213,844 $193,960 $183,640 $171,798 -6.45%
Total 2018B Bonds $213,844 $193,960 $420,482 $420,336 -0.03%
2019B Bonds
DEBT SERVICE-
PRINCIPAL 510.71.5606.68305 --$113,442 $119,171 5.05%
DEBT SERVICE-
INTEREST 510.71.5606.68315 $143,196 $126,972 $122,036 $116,364 -4.65%
Total 2019B Bonds $143,196 $126,972 $235,478 $235,535 0.02%
2020A Bonds
DEBT SERVICE-
INTEREST 510.71.5607.68315 $197,221 ----
Total 2020A Bonds $197,221 ----
2020B Bonds
DEBT SERVICE-
PRINCIPAL 510.71.5608.68305 --$305,689 $312,989 2.39%
DEBT SERVICE-
INTEREST 510.71.5608.68315 $36,001 $203,259 $192,426 $178,948 -7.00%
Total 2020B Bonds $36,001 $203,259 $498,115 $491,937 -1.24%
2024 Bonds
BOND ISSUANCE COSTS 510.71.5610.62716 -$126,708 ---
DEBT SERVICE-
PRINCIPAL 510.71.5610.68305 --$440,000 $460,000 4.55%
DEBT SERVICE-
INTEREST 510.71.5610.68315 --$672,700 $650,700 -3.27%
Total 2024 Bonds -$126,708 $1,112,700 $1,110,700 -0.18%
2023 Bonds
DEBT SERVICE-
INTEREST 510.71.5611.68315 -$261,606 ---
Total 2023 Bonds -$261,606 ---
2021 Bonds
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 347
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DEBT SERVICE-
PRINCIPAL 510.71.5609.68305 --$328,000 $190,650 -41.87%
DEBT SERVICE-
INTEREST 510.71.5609.68315 $82,991 $67,173 $58,323 $58,323 0.00%
Total 2021 Bonds $82,991 $67,173 $386,323 $248,973 -35.55%
2013A Bonds
DEBT SERVICE-
PRINCIPAL 510.71.7151.68305 --$105,000 $105,000 0.00%
DEBT SERVICE-
INTEREST 510.71.7151.68315 $59,127 $50,738 $47,071 $42,871 -8.92%
Total 2013A Bonds $59,127 $50,738 $152,071 $147,871 -2.76%
2015 A Bonds
DEBT SERVICE-
PRINCIPAL 510.71.7152.68305 --$265,000 $275,000 3.77%
DEBT SERVICE-
INTEREST 510.71.7152.68315 $151,859 $130,281 $120,931 $110,331 -8.77%
Total 2015 A Bonds $151,859 $130,281 $385,931 $385,331 -0.16%
2016A Bonds
DEBT SERVICE-
PRINCIPAL 510.71.5731.68305 --$175,000 $180,000 2.86%
DEBT SERVICE-
INTEREST 510.71.5731.68315 $82,064 $69,419 $64,743 $57,743 -10.81%
Total 2016A Bonds $82,064 $69,419 $239,743 $237,743 -0.83%
2017A Bonds
DEBT SERVICE-
PRINCIPAL 510.71.5733.68305 --$45,000 $50,000 11.11%
DEBT SERVICE-
INTEREST 510.71.5733.68315 $28,206 $24,225 $22,575 $20,775 -7.97%
Total 2017A Bonds $28,206 $24,225 $67,575 $70,775 4.74%
Water General Support
IMRF 510.71.7100.61710 $58,736 -$687,131 ---
IT COMPUTER
SOFTWARE 510.71.7100.62340 -$40 ---
LOSS SALE FIXED ASST 510.71.7100.62730 -$353,184 ---
Total Water General
Support
$58,736 -$333,907 ---
ARRA/ IEPA Loan Ds
(L173382)
DEBT SERVICE-
PRINCIPAL 510.71.7133.68305 --$67,505 $67,505 0.00%
Total ARRA/ IEPA Loan Ds
(L173382)
--$67,505 $67,505 0.00%
IEPA Loan L174820
DEBT SERVICE-
PRINCIPAL 510.71.7135.68305 --$88,058 $88,058 0.00%
DEBT SERVICE-
INTEREST 510.71.7135.68315 $23,086 $21,385 $19,869 $19,869 0.00%
Total IEPA Loan L174820 $23,086 $21,385 $107,927 $107,927 0.00%
IEPA Loan L175107
DEBT SERVICE-
PRINCIPAL 510.71.7136.68305 --$77,919 $77,919 0.00%
DEBT SERVICE-
INTEREST 510.71.7136.68315 $20,389 $19,144 $18,039 $18,039 0.00%
Total IEPA Loan L175107 $20,389 $19,144 $95,958 $95,958 0.00%
IEPA Loan L175108
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 348
Category Account ID FY 2023
Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DEBT SERVICE-
PRINCIPAL 510.71.7137.68305 --$954,272 $954,272 0.00%
DEBT SERVICE-
INTEREST 510.71.7137.68315 $270,061 $335,688 $319,087 $319,087 0.00%
Total IEPA Loan L175108 $270,061 $335,688 $1,273,359 $1,273,359 0.00%
IEPA Loan L175106
DEBT SERVICE-
PRINCIPAL 510.71.7142.68305 --$477,705 $477,705 0.00%
DEBT SERVICE-
INTEREST 510.71.7142.68315 $117,820 $116,632 $106,940 $106,940 0.00%
Total IEPA Loan L175106 $117,820 $116,632 $584,645 $584,645 0.00%
IEPA Loan L173797
DEBT SERVICE-
PRINCIPAL 510.71.7143.68305 --$451,242 $1,203,982 166.82%
DEBT SERVICE-
INTEREST 510.71.7143.68315 -$42,081 $124,778 $332,928 166.82%
Total IEPA Loan L173797 -$42,081 $576,020 $1,536,910 166.82%
2017A Bonds Water
DEBT SERVICE-
PRINCIPAL 510.71.7154.68305 ---$225,877 -
DEBT SERVICE-
INTEREST 510.71.7154.68315 ---$95,725 -
Total 2017A Bonds Water ---$321,602 -
Interfund Transfers
TRANSFER TO
INSURANCE 510.71.7160.66130 $1,665,132 $1,665,132 $1,665,135 $1,696,635 1.89%
TRANSFER TO GENERAL
FUND 510.71.7160.66131 $4,049,568 $4,129,008 $4,129,000 $4,252,870 3.00%
Total Interfund Transfers $5,714,700 $5,794,140 $5,794,135 $5,949,505 2.68%
Water Fund Dep, Imp, Ext
ENGINEERING SERVICES 510.40.7330.62145 -$431,420 $5,105,000 $4,430,000 -13.22%
ADVERTISING 510.40.7330.62205 -$3,344 -$5,000 -
OTHER IMPROVEMENTS 510.40.7330.65515 -$948,800 $36,625,905 $32,233,000 -11.99%
PHASE I ENGINEERING 510.40.7330.65671 --$40,000 $190,000 375.00%
PHASE II ENGINEERING 510.40.7330.65672 ---$150,000 -
PHASE III ENGINEERING 510.40.7330.65673 --$200,000 --
Total Water Fund Dep,
Imp, Ext
-$1,383,564 $41,970,905 $37,008,000 -11.82%
2014A Bonds
DEBT SERVICE-
PRINCIPAL 510.71.7509.68305 --$135,000 $145,000 7.41%
DEBT SERVICE-
INTEREST 510.71.7509.68315 $75,109 $63,022 $57,063 $50,313 -11.83%
Total 2014A Bonds $75,109 $63,022 $192,063 $195,313 1.69%
Other Wages
SALARY ADJUSTMENTS 510.40.9988.61001 ---$437,432 -$638,678 46.01%
Total Other Wages ---$437,432 -$638,678 46.01%
Total Expenditures $18,907,145 $10,383,479 $68,788,582 $64,631,333 -6.04%
Table of ContentsWater Fund (510)
FY 2026 Adopted Budget | Evanston Page 349
Sewer Fund (515)
The Sewer Fund includes operations, maintenance and capital improvements for the City’s Combined, Relief, and Storm
Sewer Systems. The Sewer Division manages operation, inspection, maintenance, and repair of the City’s sewer mains and
drainage structures (sewer manholes, catch basins, and storm water inlets). This includes proactive programs such as
sewer main and drainage structure cleaning, root cutting, and televised internal sewer main inspection; as well as
responding to all reports of sewer backups and flooding. 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.
Revenue to the sewer fund is from charges for services, which are paid by Evanston property owners through their water
bill. The Sewer Fund supports 13.0 FTE employees. More detail on Capital Outlay expenses can be found in the Capital
Improvements section.
Summary
The Sewer Fund is projecting $11,911,000 in revenues and $11,486,994 in expenses (excluding $1,951,808 in transfers out) in
the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$3M
$5M
$8M
$10M
$13M
$15M
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 350
Accomplishments in 2025
Completed the annual sewer cured-in-place pipe rehabilitation project.
Completed the annual sewer system drainage structure.
Sewer improvements performed as part of the City’s annual water main and street resurfacing projects.
Relief sewer extensions as part of the City’s alley improvement project.
Complete the work on Greenbay Road, McCormick to Isabella (For Central St).
Performance Measures
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Sewer Fund
Number of customer complaints about sewer service (sewer, odor complaint,
basement flooding, broken sewer, poor drainage, street/alley flooding)Input 15 330 407 184
Days lost from work due to illness or injury Input 76 97 61 86
Activity: Sewer Main Maintenance
Miles of Sewer Main Rehabilitation (Lining)Output 1 2 2 4
Miles of Sewer Main Cleaned (Hydroflush)Output 50 7 25 28
Miles of Sewer Main Televised Output 24 8 15 16
Upcoming Initiatives
Continue the annual small diameter sewer CIPP rehabilitation program at a rate of at least 1% (1.34 miles) of the
combined, small diameter sewer system rehabilitated per year.
Continue to coordinate the inspection and repair of sewer mains and drainage structures in advance of the street
resurfacing program.
Continue preventative maintenance cleaning and inspection of sewer mains and drainage structures.
Continue to perform inspection of combined and storm sewer outfalls in accordance with IEPA NPDES
requirements.
Continue to perform an annual sewer extension program in conjunction with alley improvements.
Begin the engineering phase of the Combined Sewer Overflow sewer repair project.
Continue a hydraulic analysis of the Evanston sewer system to determine where improvements could be made to
address the potential for flooding due to storm water runoff. This will assist in meeting the objectives established in
the CARP.
Continue to work with contractors to develop a sound approach for the sewer rehabilitation in the alley south of
Davis Street at Benson Avenue.
Begin the Large Diameter Sewer Rehabilitation project.
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 351
Revenues by Source
2026 Projected Revenues by Source
Charges for Services $8,080,000 67.84%
Other Revenue $3,751,000 31.49%
Interest Income $80,000 0.67%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Charges for Services $9,348,891 $9,353,365 $8,080,000 $8,080,000 0.00%
Other Revenue $98,167 $38,736 $1,000 $3,751,000 375,000.00%
Interest Income $127,069 $139,206 $80,000 $80,000 0.00%
Total Revenues $9,574,128 $9,531,307 $8,161,000 $11,911,000 45.95%
11.9M
_
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 352
Expenditures by Type
2026 Budgeted Expenditures by Type
Capital Outlay $6,625,000 49.30%
Debt Service $2,670,779 19.87%
Salary and Benefits $1,677,715 12.48%
Interfund Transfers $1,582,008 11.77%
Services and Supplies $513,500 3.82%
Insurance and Other Chargebacks $369,800 2.75%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $1,460,677 $1,248,662 $1,444,286 $1,677,715 16.16%
Services and Supplies $408,230 $405,793 $738,500 $513,500 -30.47%
Miscellaneous -$750 ---
Capital Outlay $169,147 $232,881 $3,620,000 $6,625,000 83.01%
Interfund Transfers $883,860 $1,271,316 $1,642,251 $1,582,008 -3.67%
Insurance and Other
Chargebacks $369,804 $369,804 $369,800 $369,800 0.00%
Debt Service $439,776 $352,766 $2,668,164 $2,670,779 0.10%
Depreciation Expense $3,872,791 $3,844,892 ---
Total Expenditures $7,604,285 $7,726,864 $10,483,001 $13,438,802 28.20%
13.4M
_
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 353
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Sewer Fund $9,574,128 $9,531,307 $8,161,000 $11,911,000 45.95%
Recycling And
Environmental Main
STORM WATER
DETENTION REVENUE 515.40.4310.53593 $24,750 $25,050 ---
Total Recycling And
Environmental Main $24,750 $25,050 ---
Sewer Maintenance
SEWER SERVICE
CHARGE 515.40.4530.53595 $9,241,886 $9,262,890 $7,995,000 $7,995,000 0.00%
SEWER SERV CHARGE-
PENALTY 515.40.4530.53600 $82,256 $65,425 $85,000 $85,000 0.00%
MISCELLANEOUS
REVENUE 515.40.4530.56045 --$1,000 $1,000 0.00%
BOND PROCEEDS 515.40.4530.56060 ---$3,750,000 -
BOND PREMIUM 515.40.4530.56061 $12,760 $12,760 ---
INVESTMENT INCOME 515.40.4530.56501 $127,069 $139,206 $80,000 $80,000 0.00%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
515.40.4530.56585 $60,199 $768 ---
Total Sewer Maintenance $9,524,169 $9,481,049 $8,161,000 $11,911,000 45.95%
2018C Bonds
BOND PREMIUM 515.71.5603.56061 $14,683 $14,683 ---
Total 2018C Bonds $14,683 $14,683 ---
2019B Bonds
BOND PREMIUM 515.71.5606.56061 $10,525 $10,525 ---
Total 2019B Bonds $10,525 $10,525 ---
Total Revenues $9,574,128 $9,531,307 $8,161,000 $11,911,000 45.95%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Sewer Fund $7,604,285 $7,726,864 $10,483,001 $13,438,802 28.20%
Sewer Improvements
SEWER MAINTENANCE
CONTRACTS 515.40.4535.62461 $18,767 $73,016 ---
OTHER
IMPROVEMENTS 515.40.4535.65515 $70,195 $232,881 $2,540,000 $6,080,000 139.37%
FURNITURE &
FIXTURES 515.40.4535.65625 --$50,000 $50,000 0.00%
PHASE II ENGINEERING 515.40.4535.65672 --$200,000 $150,000 -25.00%
Total Sewer
Improvements $88,962 $305,897 $2,790,000 $6,280,000 125.09%
Sewer Maintenance
REGULAR PAY 515.40.4530.61010 $1,062,036 $873,105 $1,142,885 $1,371,031 19.96%
_
_
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 354
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERMANENT PART-
TIME 515.40.4530.61050 -$829 ---
JOB TRAINING
PROGRAM 515.40.4530.61072 -$24,301 $40,000 $40,000 0.00%
OVERTIME PAY 515.40.4530.61110 $32,418 $56,986 $30,000 $30,000 0.00%
TERMINATION
PAYOUTS 515.40.4530.61415 $5,960 $42,642 ---
ANNUAL SICK LEAVE
PAYOUT 515.40.4530.61420 $224 $1,041 ---
COMP / VACATION
PAYOUTS 515.40.4530.61430 $1,197 ----
HEALTH INSURANCE 515.40.4530.61510 $178,824 $122,726 $179,411 $191,173 6.56%
VISION INSURANCE 515.40.4530.61513 $345 $271 $262 $309 17.94%
LIFE INSURANCE 515.40.4530.61615 $454 $383 $375 $409 9.07%
SHOE ALLOWANCE 515.40.4530.61630 $3,080 $2,518 $2,780 $3,903 40.40%
IMRF 515.40.4530.61710 $37,233 $28,083 $48,472 $68,350 41.01%
SOCIAL SECURITY 515.40.4530.61725 $65,548 $59,665 $71,032 $84,825 19.42%
MEDICARE 515.40.4530.61730 $15,330 $13,954 $16,612 $19,945 20.06%
STUDIES 515.40.4530.62180 --$50,000 --
IMPROVEMENT MAINT
SERVICE 515.40.4530.62230 -$5,100 ---
OTHER EQMT
MAINTENANCE 515.40.4530.62245 $168 $12,646 $10,000 $10,000 0.00%
TRAINING & TRAVEL 515.40.4530.62295 $700 -$1,000 $1,000 0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 515.40.4530.62305 $260,004 $338,004 $338,000 $338,000 0.00%
POSTAGE 515.40.4530.62315 $6,850 $6,850 $15,000 $10,000 -33.33%
IT COMPUTER
SOFTWARE 515.40.4530.62340 $6,680 $5,966 $7,000 $7,000 0.00%
MEMBERSHIP DUES 515.40.4530.62360 --$2,000 --
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
515.40.4530.62415 $32,803 $41,338 $50,000 $50,000 0.00%
NPDES FEES - SEWER 515.40.4530.62421 --$21,000 --
WTR/SWR BILL PRINT
AND MAIL CO 515.40.4530.62455 $3,564 $3,693 $7,000 $5,000 -28.57%
SEWER MAINTENANCE
CONTRACTS 515.40.4530.62461 $195,805 $138,209 $295,000 $200,000 -32.20%
BANK FEES 515.40.4530.62703 -$3,199 ---
CREDIT CARD FEES 515.40.4530.62705 $4,284 -$5,000 $5,000 0.00%
LOSS SALE FIXED ASST 515.40.4530.62730 $98,952 ----
CHEMICALS/ SALT 515.40.4530.65015 $2,366 $3,206 $3,200 $3,200 0.00%
CLOTHING 515.40.4530.65020 $847 $308 $1,000 $1,000 0.00%
MATERIALS - STREETS
DIVISION 515.40.4530.65051 $23,000 $28,000 $23,000 $23,000 0.00%
MATER. TO MAINT. IMP.515.40.4530.65055 $21,325 $32,773 $30,000 $30,000 0.00%
OFFICE/OTHER EQT
MTN MATL 515.40.4530.65070 $4,513 $7,860 $7,000 $7,000 0.00%
MINOR EQUIPMENT &
TOOLS 515.40.4530.65085 $3,218 $3,100 $3,300 $3,300 0.00%
SAFETY EQUIPMENT 515.40.4530.65090 $4,397 $1,167 $8,000 $8,000 0.00%
FITNESS INCENTIVE 515.40.4530.65141 -$750 ---
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 355
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
AUTOMOTIVE
EQUIPMENT 515.40.4530.65550 --$1,030,000 $495,000 -51.94%
TRANSFER TO DEBT
SERVICE 515.40.4530.66026 --$304,251 $214,008 -29.66%
TRANSFER TO
INSURANCE 515.40.4530.66130 --$369,800 $369,800 0.00%
TRANSFER TO
GENERAL FUND 515.40.4530.66131 --$1,000,000 $1,030,000 3.00%
DEPRECIATION
EXPENSE 515.40.4530.68010 $3,872,791 $3,844,892 ---
OPEB EXPENSES 515.71.7400.61447 $5,698 $67,353 ---
IMRF 515.71.7400.61710 $52,330 -$45,191 ---
Total Sewer Maintenance $6,002,946 $5,725,724 $5,112,380 $4,620,253 -9.63%
Sewer Other Operations
STUDIES 515.40.4531.62180 $6,732 ----
OTHER EQMT
MAINTENANCE 515.40.4531.62245 $17,235 ----
IT COMPUTER
SOFTWARE 515.40.4531.62340 $18,900 ----
MEMBERSHIP DUES 515.40.4531.62360 $1,921 $1,921 ---
NPDES FEES - SEWER 515.40.4531.62421 $21,033 $21,000 ---
SEWER MAINTENANCE
CONTRACTS 515.40.4531.62461 $13,122 $15,265 ---
Total Sewer Other
Operations $78,941 $38,186 ---
Sewer Interfund
Transfers
TRANSFER TO DEBT
SERVICE 515.40.4532.66026 $283,860 $293,316 ---
TRANSFER TO
INSURANCE 515.40.4532.66130 $369,804 $369,804 ---
TRANSFER TO
GENERAL FUND 515.40.4532.66131 $339,996 $639,996 ---
Total Sewer Interfund
Transfers $993,660 $1,303,116 ---
Sewer Capital
IT COMPUTER
HARDWARE 515.40.4533.65555 -$1,176 ---
Total Sewer Capital -$1,176 ---
2018C Bonds
DEBT SERVICE-
PRINCIPAL 515.71.5603.68305 --$138,778 $145,548 4.88%
DEBT SERVICE-
INTEREST 515.71.5603.68315 $29,472 $31,166 $25,116 $18,176 -27.63%
Total 2018C Bonds $29,472 $31,166 $163,894 $163,724 -0.10%
2019B Bonds
DEBT SERVICE-
PRINCIPAL 515.71.5606.68305 --$38,717 $40,673 5.05%
DEBT SERVICE-
INTEREST 515.71.5606.68315 $48,872 $43,335 $41,650 $39,715 -4.65%
Total 2019B Bonds $48,872 $43,335 $80,367 $80,388 0.03%
2020A Bonds
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 356
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DEBT SERVICE-
INTEREST 515.71.5607.68315 $46,433 -$2,846 ---
Total 2020A Bonds $46,433 -$2,846 ---
2020B Bonds
DEBT SERVICE-
PRINCIPAL 515.71.5608.68305 --$82,328 $88,836 7.90%
DEBT SERVICE-
INTEREST 515.71.5608.68315 $8,583 $50,452 $44,394 $40,650 -8.43%
Total 2020B Bonds $8,583 $50,452 $126,722 $129,486 2.18%
IEPA Loan L175241
DEBT SERVICE-
PRINCIPAL 515.71.7141.68305 --$56,016 $56,016 0.00%
DEBT SERVICE-
INTEREST 515.71.7141.68315 $15,007 $12,701 $12,161 $12,161 0.00%
Total IEPA Loan L175241 $15,007 $12,701 $68,177 $68,177 0.00%
IEPA (L 174775)
DEBT SERVICE-
PRINCIPAL 515.71.7477.68305 --$66,389 $66,389 0.00%
DEBT SERVICE-
INTEREST 515.71.7477.68315 $15,865 $14,774 $13,668 $13,668 0.00%
Total IEPA (L 174775)$15,865 $14,774 $80,057 $80,057 0.00%
IEPA (L 17-5240)
DEBT SERVICE-
PRINCIPAL 515.71.7478.68305 --$11,154 $11,154 0.00%
DEBT SERVICE-
INTEREST 515.71.7478.68315 $2,897 $2,681 $2,517 $2,517 0.00%
Total IEPA (L 17-5240)$2,897 $2,681 $13,671 $13,671 0.00%
IEPA (L17-5242)
DEBT SERVICE-
PRINCIPAL 515.71.7479.68305 --$31,604 $31,604 0.00%
DEBT SERVICE-
INTEREST 515.71.7479.68315 $8,207 $7,633 $7,318 $7,318 0.00%
Total IEPA (L17-5242)$8,207 $7,633 $38,922 $38,922 0.00%
IEPA Loan L175387
DEBT SERVICE-
PRINCIPAL 515.71.7481.68305 --$17,109 $17,109 0.00%
DEBT SERVICE-
INTEREST 515.71.7481.68315 $5,048 $4,756 $4,471 $4,471 0.00%
Total IEPA Loan L175387 $5,048 $4,756 $21,580 $21,580 0.00%
IEPA 174430 Ds
DEBT SERVICE-
PRINCIPAL 515.71.7598.68305 --$149,372 $149,372 0.00%
DEBT SERVICE-
INTEREST 515.71.7598.68315 $38,853 $35,540 $33,008 $33,008 0.00%
Total IEPA 174430 Ds $38,853 $35,540 $182,380 $182,380 0.00%
Iepa 10B Ds (L171452)
DEBT SERVICE-
PRINCIPAL 515.71.7616.68305 -$39,439 -$422,798 $422,798 0.00%
DEBT SERVICE-
INTEREST 515.71.7616.68315 $19,357 $25,718 $18,780 $18,780 0.00%
Total Iepa 10B Ds
(L171452)-$20,082 $25,718 $441,578 $441,578 0.00%
IEPA S82B-1 Ds(L172471)
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 357
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DEBT SERVICE-
PRINCIPAL 515.71.7617.68305 --$673,249 $673,249 0.00%
DEBT SERVICE-
INTEREST 515.71.7617.68315 $76,225 $60,009 $47,593 $47,593 0.00%
Total IEPA S82B-1
Ds(L172471)$76,225 $60,009 $720,842 $720,842 0.00%
IEPA S82B-2 Ds (L172736)
DEBT SERVICE-
PRINCIPAL 515.71.7618.68305 --$404,055 $404,055 0.00%
DEBT SERVICE-
INTEREST 515.71.7618.68315 $52,356 $42,654 $33,971 $33,971 0.00%
Total IEPA S82B-2 Ds
(L172736)$52,356 $42,654 $438,026 $438,026 0.00%
IEPA 6C Ds (L171129)
DEBT SERVICE-
PRINCIPAL 515.71.7620.68305 $39,439 ----
DEBT SERVICE-
INTEREST 515.71.7620.68315 $19,461 ----
Total IEPA 6C Ds (L171129)$58,900 ----
IEPA Ph 8B Ds (L171193)
DEBT SERVICE-
INTEREST 515.71.7621.68315 $8,860 $2,441 ---
Total IEPA Ph 8B Ds
(L171193)$8,860 $2,441 ---
IEPA Ph 9A Ds (L170894)
DEBT SERVICE-
INTEREST 515.71.7622.68315 $13,459 $5,236 ---
Total IEPA Ph 9A Ds
(L170894)$13,459 $5,236 ---
Iepa Ph 10A Ds (L170895)
DEBT SERVICE-
PRINCIPAL 515.71.7623.68305 --$288,244 $288,244 0.00%
DEBT SERVICE-
INTEREST 515.71.7623.68315 $30,821 $16,515 $3,704 $3,704 0.00%
Total Iepa Ph 10A Ds
(L170895)$30,821 $16,515 $291,948 $291,948 0.00%
Other Wages
SALARY ADJUSTMENTS 515.40.9988.61001 ---$87,543 -$132,230 51.05%
Total Other Wages ---$87,543 -$132,230 51.05%
Total Expenditures $7,604,285 $7,726,864 $10,483,001 $13,438,802 28.20%
Table of ContentsSewer Fund (515)
FY 2026 Adopted Budget | Evanston Page 358
Solid Waste Fund (520)
The Solid Waste Fund is the primary source of funding for all waste-related initiatives. It helps cover collection costs,
disposal costs, administrative support, staffing, and support actions like education and outreach, among other costs.
Revenue for this fund is accumulated primarily from user fees.
The largest services are weekly refuse and recycling collection and disposal services under our Residential Franchise
agreement for approximately 14,700 dwelling units. Collections for these services are divided up between twenty-eight
routes that run Monday through Thursday. Waste is disposed of through the Solid Waste Agency of Northern Cook County
(SWANCC), a membership paid by the City. Each ton of refuse disposed of is paid for, but each ton of recycling that is
collected does not have a disposal cost, which is a helpful cost-saving measure to encourage more recycling.
Services for refuse and recycling collection are also offered to properties that are eligible for our condominium franchise
program. This approximates to 412 properties covering about 5,519 dwelling units. Refuse and Recycling services for these
customers are offered at least twice a week.
Properties under our Condominium and Residential Franchise services are also eligible for yard waste collection services.
Service for Yard waste is offered in one of two ways. One way is through the utilization of carts that are ordered by eligible
customers or by purchasing and using yard waste stickers and bags that are found at local retailers.
Summary
The Solid Waste Fund is projecting $6,710,350 in revenues and $7,169,170 in expenses (excluding $418,600 in transfers out)
in the FY 2026 budget. The increase in expenditures from FY 2025 is due to increased costs for the City's new Residential
Franchise agreement.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$2M
$4M
$6M
$8M
$10M
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 359
Accomplishments in 2025
Deployed and worked on promotion of the new free City app ‘Recycle Coach’.
Deployed composting services to the City’s Farmers’ Market
Deployed new waste, recycling, and compost containers to the Ecology Center
Installed 100 new public trash and recycling containers in downtown.
Collected 2,900 tons of recycling as of July 2025 and projected to collect more than 5,000 tons by the end of 2025.
Audited over 750 households' recycling carts in Wards 6 and 7 during June for the annual Contamination Audit.
Collected 15.78 tons of electronics and 12.03 tons of paper from at least 1,029 vehicles and 72 walk-ups at the 2025
Recycling Event.
Awarded a new service agreement with new residential hauler LRS for Residential Refuse and Food & Yard Waste
Services.
Awarded a new agreement to qualified food scraps hauling companies to offer supplementary composting services
to residents and businesses in Evanston.
Factors Impacting the 2026 Budget
New services are expected to be offered under the newly awarded Residential Refuse and Food & Yard Waste
programs. These will include updated charges from haulers that will be applied to this fund, as well as different rate
structures for fees that the City will apply in some manner.
Upcoming Initiatives
Conduct a Request for Information for building new multi-family program.
Complete transition of new residential waste services
Work on an ordinance to ‘Skip the Stuff ’, reducing unnecessary single-use item distribution from restaurants and
retailers
Work on an ordinance requiring composting and recycling for commercial properties of a certain size or type of
operation.
Continue finding ways to promote the ‘Recycle Coach’ tool.
Institute new waste enclosure standards for new developments with the passing of the zoning code.
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 360
Revenues by Source
2026 Projected Revenues by Source
Charges for Services $5,767,000 85.94%
Property Taxes $450,000 6.71%
Licenses, Permits and Fees $351,000 5.23%
Other Taxes $100,000 1.49%
Other Revenue $39,350 0.59%
Interest Income $3,000 0.04%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes $1,332,500 $1,332,500 $950,000 $450,000 -52.63%
Other Taxes -$133,582 -$100,000 -
Licenses, Permits and Fees $392,491 $402,516 $351,000 $351,000 0.00%
Charges for Services $4,878,891 $5,251,622 $5,267,000 $5,767,000 9.49%
Other Revenue $56,981 $11,708 $39,350 $39,350 0.00%
Interest Income $22,171 $27,256 $3,000 $3,000 0.00%
Interfund Transfers -$47,170 $100,000 --
Total Revenues $6,683,034 $7,206,354 $6,710,350 $6,710,350 0.00%
Note: The Solid Waste fund is supported primarily by charges for services for trash and recycling collection. Since 2018, the
fund has been supported by property tax revenue in an effort to minimize rate increases for users. In FY 2026, and future
years, the City will continually reduce the amount of property tax supporting this fund and increase user fee rates year to
year until the fund is self-sustaining. As part of this process in FY 2026, the City is reducing property tax revenues in this
fund by $500,000 and increasing Yard Waste Collection and Special Pickup fees to generate an additional $500,000 in
charges for service revenue.
6.71M
_
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 361
Expenditures by Type
2026 Budgeted Expenditures by Type
Services and Supplies $4,404,909 58.05%
Salary and Benefits $1,909,261 25.16%
Capital Outlay $825,000 10.87%
Interfund Transfers $418,600 5.52%
Miscellaneous $30,000 0.40%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $1,790,209 $1,586,064 $1,858,244 $1,909,261 2.75%
Services and Supplies $3,859,344 $3,978,273 $3,793,214 $4,404,909 16.13%
Miscellaneous $13,628 $10,844 $30,000 $30,000 0.00%
Capital Outlay $94,016 $188,947 $825,000 $825,000 0.00%
Interfund Transfers $321,996 $418,596 $418,600 $418,600 0.00%
Depreciation Expense $112,224 $112,224 ---
Total Expenditures $6,191,417 $6,294,948 $6,925,058 $7,587,770 9.57%
Note: The Solid Waste Fund supports 16.67 FTE employees, who are responsible for recycling collection, bulk pickup, and
special trash pickups. Residential waste collection takes place through a contractual service. In FY 2026, the contractual
costs for residential waste collection are increasing by approximately $612,000.
7.59M
_
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 362
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Solid Waste Fund $6,683,034 $7,206,354 $6,710,350 $6,710,350 0.00%
Public Works Agency
Recycling And
Environmental Main
PROPERTY TAXES 520.40.4310.51015 $1,332,500 $1,332,500 $950,000 $450,000 -52.63%
BAG TAX 520.40.4310.51593 -$133,582 -$100,000 -
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 $307,928 $330,917 $321,000 $321,000 0.00%
INCENTIVES
PROGRAM 520.40.4310.53602 $41,711 $7,601 ---
RESIDENTIAL
REFUSE 520.40.4310.53605 $3,617,348 $3,881,623 $3,952,201 $3,952,201 0.00%
RESIDENTIAL
REFUSE-- PENALTY 520.40.4310.53610 $63,221 $52,432 $45,000 $45,000 0.00%
SANIT SPECIAL
PICKUP FEES 520.40.4310.53615 $84,563 $71,599 $30,000 $30,000 0.00%
APARTMENT
REFUSE FEES 520.40.4310.53620 $203,382 $217,162 $222,955 $222,955 0.00%
CONDOMINIUM
REFUSE FEES 520.40.4310.53621 $662,456 $727,696 $724,344 $724,344 0.00%
SALE OF SURPLUS
PROPERTY 520.40.4310.56065 --$20,000 $20,000 0.00%
TRASH CART SALES 520.40.4310.56155 $15,270 $3,210 $19,350 $19,350 0.00%
YARD WASTE FEE 520.40.4310.56156 $332,485 $372,709 $322,500 $822,500 155.04%
PILOT FOOD & YARD
WASTE CART 520.40.4310.56159 -$897 ---
INVESTMENT
INCOME 520.40.4310.56501 $22,171 $27,256 $3,000 $3,000 0.00%
TRANSFER FROM
GENERAL FUND 520.40.4310.57005 -$47,170 $100,000 --
Total Recycling And
Environmental Main $6,683,034 $7,206,354 $6,710,350 $6,710,350 0.00%
Total Public Works
Agency $6,683,034 $7,206,354 $6,710,350 $6,710,350 0.00%
Total Revenues $6,683,034 $7,206,354 $6,710,350 $6,710,350 0.00%
_
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 363
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Solid Waste Fund $6,191,417 $6,294,948 $6,925,058 $7,587,770 9.57%
Public Works Agency
Recycling And
Environmental Main
REGULAR PAY 520.40.4310.61010 $1,259,318 $1,159,386 $1,440,349 $1,495,374 3.82%
PERMANENT PART-
TIME 520.40.4310.61050 $1,809 ----
SEASONAL EMPLOYEES 520.40.4310.61060 $39,796 $33,325 ---
OVERTIME PAY 520.40.4310.61110 $123,102 $165,934 $103,000 $103,000 0.00%
TERMINATION PAYOUTS 520.40.4310.61415 $9,020 $25,953 ---
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
520.40.4310.61430 -$2,171 ---
HEALTH INSURANCE 520.40.4310.61510 $176,491 $199,391 $250,224 $271,079 8.33%
VISION INSURANCE 520.40.4310.61513 $689 $571 $635 $528 -16.85%
LIFE INSURANCE 520.40.4310.61615 $451 $478 $503 $358 -28.83%
SHOE ALLOWANCE 520.40.4310.61630 $3,975 $4,575 $4,031 $5,360 32.97%
IMRF 520.40.4310.61710 $46,976 $42,925 $61,681 $76,788 24.49%
SOCIAL SECURITY 520.40.4310.61725 $85,533 $89,724 $88,657 $92,066 3.85%
MEDICARE 520.40.4310.61730 $20,080 $21,143 $20,944 $21,769 3.94%
TRAINING & TRAVEL 520.40.4310.62295 $870 $11,114 $9,000 $9,000 0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 520.40.4310.62305 $321,996 $418,596 $418,600 $418,600 0.00%
MEMBERSHIP DUES 520.40.4310.62360 $195 $905 $500 $500 0.00%
CONDOMINIUM
REFUSE COLL 520.40.4310.62390 $476,448 $492,016 $493,138 $493,138 0.00%
SWANCC DISPOSAL
FEES 520.40.4310.62405 $774,916 $806,937 $694,299 $694,299 0.00%
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
520.40.4310.62415 $1,731,092 $1,787,364 $1,791,947 $2,168,352 21.01%
YARD WASTE REMOVAL
CONTRACTUAL COSTS 520.40.4310.62417 $718,779 $758,967 $743,130 $978,420 31.66%
SERVICE AGREEMENTS/
CONTRACTS 520.40.4310.62509 $52,135 $63,010 $44,000 $44,000 0.00%
ECONOMIC
DEVELOPMENT
PARTNERSHIP
CONTRIBUTIONS
520.40.4310.62659 $50,000 ----
BANK FEES 520.40.4310.62703 -$505 $200 $200 0.00%
CREDIT CARD FEES 520.40.4310.62705 $548 ----
TELECOMMUNICATIONS
- WIRELESS 520.40.4310.64540 -$528 $5,000 $5,000 0.00%
CLOTHING 520.40.4310.65020 -$864 ---
FOOD 520.40.4310.65025 $992 $1,554 $1,000 $1,000 0.00%
MATER. TO MAINT. IMP.520.40.4310.65055 $2,046 $5,095 $2,200 $2,200 0.00%
MINOR EQUIPMENT &
TOOLS 520.40.4310.65085 $6,160 $6,632 $5,500 $5,500 0.00%
SAFETY EQUIPMENT 520.40.4310.65090 $3,307 $8,145 $3,300 $3,300 0.00%
OFFICE SUPPLIES 520.40.4310.65095 -$166 ---
_
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 364
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FITNESS INCENTIVE 520.40.4310.65141 $2,000 $2,000 ---
AUTOMOTIVE
EQUIPMENT 520.40.4310.65550 $10,819 $26,019 $700,000 $700,000 0.00%
IT COMPUTER
HARDWARE 520.40.4310.65555 $2,060 $1,148 ---
FURNITURE & FIXTURES 520.40.4310.65625 $83,197 $162,929 $125,000 $125,000 0.00%
OUTREACH 520.40.4310.67107 $11,628 $8,844 $30,000 $30,000 0.00%
DEPRECIATION
EXPENSE 520.40.4310.68010 $112,224 $112,224 ---
Total Recycling And
Environmental Main $6,128,650 $6,421,134 $7,036,838 $7,744,831 10.06%
Residential Recycling Col
OPEB EXPENSES 520.40.7690.61447 $18,660 $49,762 ---
Total Residential
Recycling Col $18,660 $49,762 ---
Other Wages
SALARY ADJUSTMENTS 520.40.9988.61001 ---$111,780 -$157,061 40.51%
Total Other Wages ---$111,780 -$157,061 40.51%
Total Public Works Agency $6,147,310 $6,470,896 $6,925,058 $7,587,770 9.57%
Utilities
Residential Recycling Col
IMRF 520.71.7690.61710 $44,106 -$175,949 ---
Total Residential
Recycling Col $44,106 -$175,949 ---
Total Utilities $44,106 -$175,949 ---
Total Expenditures $6,191,417 $6,294,948 $6,925,058 $7,587,770 9.57%
Table of ContentsSolid Waste Fund (520)
FY 2026 Adopted Budget | Evanston Page 365
Fleet Ser vices Fund (600)
Fleet Services maintains operating cost records, provides billing and chargeable data to all user City departments,
develops vehicle specifications, 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 efficient
operations.
Key emphasis is placed on reducing down time, which is the amount of time a vehicle or piece of equipment is out of
service for repair.
Summary
The Fleet Services Fund is projecting $4,261,140 in revenues and $4,410,955 in expenses in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenues by Source
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Charges for Services $3,244,428 $4,216,128 $4,216,140 $4,216,140 0.00%
Other Revenue $30,860 $112,901 $44,000 $44,000 0.00%
Interest Income -$3,715 $1,000 $1,000 0.00%
Interfund Transfers $1,900,000 ----
Total Revenues $5,175,288 $4,332,744 $4,261,140 $4,261,140 0.00%
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
$5M
$6M
_
Table of ContentsFleet Services Fund (600)
FY 2026 Adopted Budget | Evanston Page 366
Expenditures by Type
2026 Budgeted Expenditures by Type
Services and Supplies $2,359,655 53.50%
Salary and Benefits $2,051,300 46.50%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $1,574,267 $1,645,193 $1,715,375 $2,051,300 19.58%
Services and Supplies $2,560,955 $2,400,434 $2,488,890 $2,359,655 -5.19%
Miscellaneous $2,500 $2,000 ---
Total Expenditures $4,137,721 $4,047,627 $4,204,265 $4,410,955 4.92%
4 .41M
_
Table of ContentsFleet Services Fund (600)
FY 2026 Adopted Budget | Evanston Page 367
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Fleet Services Fund $5,175,288 $4,332,744 $4,261,140 $4,261,140 0.00%
Administrative Services
Fleet Maintenance
CHARGES TO
GENERAL FUND 600.19.7710.53750 $2,316,996 $3,012,096 $3,012,100 $3,012,100 0.00%
CHARGES TO
PARKING FUND 600.19.7710.53755 $159,996 $207,996 $208,000 $208,000 0.00%
CHARGES TO WATER
FUND 600.19.7710.53760 $180,000 $234,000 $234,000 $234,000 0.00%
CHARGES TO SEWER
FUND 600.19.7710.53770 $260,004 $338,004 $338,000 $338,000 0.00%
CHARGES TO SOLID
WASTE FUND 600.19.7710.53777 $321,996 $418,596 $418,600 $418,600 0.00%
MISCELLANEOUS
REVENUE 600.19.7710.56045 $10,591 ----
FUEL REIMB -
SCHOOL DIST 65/202 600.19.7710.56062 $20,269 $24,655 $44,000 $44,000 0.00%
FUEL REIMB 600.19.7710.56072 -$88,245 ---
INVESTMENT
INCOME 600.19.7710.56501 -$3,715 $1,000 $1,000 0.00%
TRANSFER FROM
GENERAL FUND 600.19.7710.57005 $1,900,000 ----
FROM LIBRARY
FUND TO FLEET
FUND
600.19.7710.57013 $5,436 $5,436 $5,440 $5,440 0.00%
Total Fleet
Maintenance $5,175,288 $4,332,744 $4,261,140 $4,261,140 0.00%
Total Administrative
Services $5,175,288 $4,332,744 $4,261,140 $4,261,140 0.00%
Total Revenues $5,175,288 $4,332,744 $4,261,140 $4,261,140 0.00%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Fleet Services Fund $4,137,721 $4,047,627 $4,204,265 $4,410,955 4.92%
Administrative Services
General Support
OPEB EXPENSES 600.19.7705.61447 $8,912 $17,902 ---
MATER. TO MAINT.
AUTOS 600.19.7705.65060 $36 ----
Total General Support $8,948 $17,902 ---
Fleet Maintenance
REGULAR PAY 600.19.7710.61010 $1,168,546 $1,202,342 $1,286,230 $1,516,849 17.93%
PERMANENT PART-TIME 600.19.7710.61050 $2,479 $387 ---
SEASONAL EMPLOYEES 600.19.7710.61060 ---$41,760 -
OVERTIME PAY 600.19.7710.61110 $24,387 $49,139 $21,920 $21,920 0.00%
-
-
Table of ContentsFleet Services Fund (600)
FY 2026 Adopted Budget | Evanston Page 368
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION PAYOUTS 600.19.7710.61415 -$1,618 ---
ANNUAL SICK LEAVE
PAYOUT 600.19.7710.61420 -$878 ---
HEALTH INSURANCE 600.19.7710.61510 $238,368 $236,003 $252,103 $308,209 22.26%
VISION INSURANCE 600.19.7710.61513 $239 $250 $296 $279 -5.74%
LIFE INSURANCE 600.19.7710.61615 $501 $542 $549 $626 14.03%
SHOE ALLOWANCE 600.19.7710.61630 $3,088 $3,538 $3,188 $4,185 31.27%
IMRF 600.19.7710.61710 $40,648 $37,601 $52,448 $79,664 51.89%
SOCIAL SECURITY 600.19.7710.61725 $70,591 $76,989 $79,944 $96,902 21.21%
MEDICARE 600.19.7710.61730 $16,509 $18,005 $18,697 $22,666 21.23%
BLDG MAINTENANCE
SERVICES 600.19.7710.62225 $868 $1,490 ---
AUTOMOTIVE EQMP
MAINT 600.19.7710.62240 $272 $3,145 $37,910 $8,000 -78.90%
OTHER EQMT
MAINTENANCE 600.19.7710.62245 $12,726 $14,738 ---
POSTAGE
CHARGEBACKS 600.19.7710.62275 --$400 $400 0.00%
TRAINING & TRAVEL 600.19.7710.62295 $3,441 $7,240 $10,000 $10,000 0.00%
POSTAGE 600.19.7710.62315 -$177 ---
IT COMPUTER
SOFTWARE 600.19.7710.62340 $14,501 $8,203 $5,395 $5,395 0.00%
LAUNDRY/OTHER
CLEANING 600.19.7710.62355 $5,844 $10,740 $17,000 $10,000 -41.18%
MEMBERSHIP DUES 600.19.7710.62360 $2,275 $4,265 $1,625 $1,600 -1.54%
RENTALS 600.19.7710.62375 --$1,000 $1,000 0.00%
COPY MACHINE
CHARGES 600.19.7710.62380 --$519 --
BANK FEES 600.19.7710.62703 -$78 ---
TELECOMMUNICATIONS
- WIRELESS 600.19.7710.64540 $13,834 $9,425 $12,994 $13,000 0.05%
CHEMICALS/ SALT 600.19.7710.65015 --$4,886 --
CLOTHING 600.19.7710.65020 $501 $556 $5,663 $2,000 -64.68%
FOOD 600.19.7710.65025 $1,146 $1,681 $1,000 $1,000 0.00%
PETROLEUM PRODUCTS 600.19.7710.65035 $892,178 $767,626 $750,000 $725,000 -3.33%
LICENSING/REGULATORY
SUPP 600.19.7710.65045 $385 -$51 ---
BLDG MAINTENANCE
MATERIAL 600.19.7710.65050 $3,097 $8,501 ---
MATER. TO MAINT.
AUTOS 600.19.7710.65060 $1,469,825 $1,446,624 $1,600,000 $1,500,000 -6.25%
TIRES & TUBES 600.19.7710.65065 $103,618 $70,951 ---
MINOR EQUIPMENT &
TOOLS 600.19.7710.65085 $26,239 $34,506 $29,000 $29,000 0.00%
SAFETY EQUIPMENT 600.19.7710.65090 $9,101 $7,859 $10,498 $10,500 0.02%
OFFICE SUPPLIES 600.19.7710.65095 $1,068 $2,680 $1,000 $1,000 0.00%
FITNESS INCENTIVE 600.19.7710.65141 $2,500 $2,000 ---
Total Fleet Maintenance $4,128,773 $4,029,725 $4,204,265 $4,410,955 4.92%
Total Administrative Services $4,137,721 $4,047,627 $4,204,265 $4,410,955 4.92%
Total Expenditures $4,137,721 $4,047,627 $4,204,265 $4,410,955 4.92%
Table of ContentsFleet Services Fund (600)
FY 2026 Adopted Budget | Evanston Page 369
Equipment Replacement Fund (601)
The Equipment Replacement Fund accounts for all vehicle and equipment replacement purchases, new additions to the
fleet and some rental and lease activities not included in another fund as outlined in the Equipment Replacement Plan.
The Equipment Replacement Fund receives revenue through transfers from the General Fund and other governmental
funds. Enterprise Funds (Parking, Water, Sewer, Solid Waste) purchase equipment directly and do not transfer to the
Equipment Replacement Fund.
Summary
The Equipment Replacement Fund is projecting $1,676,885 in revenues and $2,800,000 in expenses in the FY 2026
budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$1M
$2M
$3M
$4M
$5M
$6M
Table of ContentsEquipment Replacement Fund (601)
FY 2026 Adopted Budget | Evanston Page 370
Revenues by Source
2026 Projected Revenues by Source
Charges for Services $874,885 52.17%
Interfund Transfers $700,000 41.74%
Other Revenue $100,000 5.96%
Interest Income $2,000 0.12%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Charges for Services $754,884 $754,884 $874,885 $874,885 0.00%
Other Revenue $238,503 $213,566 $50,000 $100,000 100.00%
Interest Income $15,399 $30,793 $2,000 $2,000 0.00%
Interfund Transfers $1,737,001 $3,550,000 $1,500,000 $700,000 -53.33%
Total Revenues $2,745,787 $4,549,243 $2,426,885 $1,676,885 -30.90%
Expenditures by Type
Category FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Services and Supplies $319 $1,015 $200,000 --
Capital Outlay -$33,333 $5,296,912 $2,800,000 -47.14%
Depreciation Expense $1,596,479 $1,799,729 ---
Total Expenditures $1,596,799 $1,834,077 $5,496,912 $2,800,000 -49.06%
The only budgeted expense in the Equipment Replacement Fund is the purchase of vehicles. The 2026 budget for vehicle
replacement is $2,800,000. This includes:
$1,500,000 for vehicles ordered in 2023-2025 that are not yet delivered and staff anticipate delivery in 2026
$1,300,000 for vehicles that staff are planning to order in 2026 and anticipate delivery in 2026
There is no budget included in FY 2026 for vehicles that staff plan to order in 2026 that they anticipate will be
delivered in 2027 or later. The City will budget the costs for those vehicles in the anticipated year of delivery.
1.68M
_
_
Table of ContentsEquipment Replacement Fund (601)
FY 2026 Adopted Budget | Evanston Page 371
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Equipment Replacement
Fund $2,745,787 $4,549,243 $2,426,885 $1,676,885 -30.90%
Vehicle Replacements
CHARGES TO GENERAL
FUND 601.19.7780.53750 $750,000 $750,000 $870,000 $870,000 0.00%
SALE OF SURPLUS
PROPERTY 601.19.7780.56065 $238,503 $213,566 $50,000 $100,000 100.00%
INVESTMENT INCOME 601.19.7780.56501 $15,399 $30,793 $2,000 $2,000 0.00%
TRANSFER FROM
GENERAL FUND 601.19.7780.57005 $237,001 $2,300,000 ---
FROM LIBRARY FUND
TO EQUIPMENT
REPLACEMENT FUND
601.19.7780.57014 $4,884 $4,884 $4,885 $4,885 0.00%
TRANSFER FROM ARPA
FUND 601.19.7780.57170 $1,500,000 $1,250,000 $1,500,000 $700,000 -53.33%
Total Vehicle
Replacements $2,745,787 $4,549,243 $2,426,885 $1,676,885 -30.90%
Total Revenues $2,745,787 $4,549,243 $2,426,885 $1,676,885 -30.90%
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Equipment Replacement
Fund $1,596,799 $1,834,077 $5,496,912 $2,800,000 -49.06%
Vehicle Replacements
LEASE PAYMENTS 601.19.7780.62655 --$200,000 --
BANK FEES 601.19.7780.62703 -$1,015 ---
CREDIT CARD FEES 601.19.7780.62705 $319 ----
AUTOMOTIVE
EQUIPMENT 601.19.7780.65550 -$33,333 $5,296,912 $2,800,000 -47.14%
DEPRECIATION
EXPENSE 601.26.7780.68010 $1,596,479 $1,799,729 ---
Total Vehicle
Replacements $1,596,799 $1,834,077 $5,496,912 $2,800,000 -49.06%
Total Expenditures $1,596,799 $1,834,077 $5,496,912 $2,800,000 -49.06%
-
-
Table of ContentsEquipment Replacement Fund (601)
FY 2026 Adopted Budget | Evanston Page 372
Insurance Fund (605)
The City maintains excess liability coverage for general tort matters. The City's self-insured retention is $1,250,000. The City
also maintains insurance in the areas of property, inland marine, and paramedic. Claims are recorded when a
determinable loss has been incurred, including reported losses and an estimated amount for losses incurred, but not yet
reported, at year-end. The general liability claims account is administered by the Law Department. The worker's
compensation account is administered by the Human Resources Division.
Summary
The Insurance Fund is projecting $17,828,880 in revenues (excluding $5,460,654 in transfers in) and $22,977,815 in expenses
in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026
0
$5M
$10M
$15M
$20M
$25M
$30M
Table of ContentsInsurance Fund (605)
FY 2026 Adopted Budget | Evanston Page 373
Revenues by Source
2026 Projected Revenues by Source
Other Revenue $12,697,000 54.52%
Insurance $10,206,534 43.82%
Workers Compensation and
Liability
$386,000 1.66%
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Charges for Services $725 $3,620 ---
Other Revenue $10,883,673 $11,364,909 $12,155,000 $12,697,000 4.46%
Interest Income $9,051 $57,103 ---
Interfund Transfers $3,000,000 ----
Workers Compensation and
Liability $1,229,729 $896,752 $886,000 $386,000 -56.43%
Insurance $9,506,290 $9,860,355 $10,200,654 $10,206,534 0.06%
Total Revenues $24,629,468 $22,182,738 $23,241,654 $23,289,534 0.21%
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits $29,456 $123,279 $193 $693 258.83%
Services and Supplies $3,250,244 $3,782,516 $3,961,000 $3,893,500 -1.70%
Insurance and Other
Chargebacks $15,912,440 $16,961,047 $18,412,500 $19,083,622 3.64%
Total Expenditures $19,192,139 $20,866,842 $22,373,693 $22,977,815 2.70%
23.3M
_
_
Table of ContentsInsurance Fund (605)
FY 2026 Adopted Budget | Evanston Page 374
Line Item Detail - Revenues
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Insurance Fund $24,629,468 $22,182,738 $23,241,654 $23,289,534 0.21%
Risk Management
OVERPAYMENT
REFUNDS RECEIVED 605.99.7800.56200 $725 $3,620 ---
INVESTMENT INCOME 605.99.7800.56501 $9,051 $57,103 ---
TRANSFER FROM
GENERAL FUND 605.99.7800.57005 $3,000,000 ----
LIABILITY/PROPERTY
CONTRIBUTION-
GENERAL FUND
605.99.7800.57204 $787,500 $810,996 $811,000 $311,000 -61.65%
LIABILITY/PROPERTY
CONTRIBUTION-
WATER FUND
605.99.7800.57206 $1,050,000 $1,050,000 $1,050,000 $1,081,500 3.00%
WORKERS COMP
CONTRIBUTION-
GENERAL FUND
605.99.7800.57211 $2,992,500 $3,082,512 $3,082,500 $2,695,000 -12.57%
WORKERS COMP
CONTRIBUTION-
PARKING FUND
605.99.7800.57212 $369,072 $369,072 $369,077 $369,077 0.00%
WORKERS COMP
CONTRIBUTION-
WATER FUND
605.99.7800.57213 $615,132 $615,132 $615,135 $615,135 0.00%
WORKERS COMP
CONTRIBUTION-
SEWER FUND
605.99.7800.57214 $369,804 $369,804 $369,800 $369,800 0.00%
WORKERS COMP
CONTRIBUTION- E911 605.99.7800.57215 $19,140 $19,140 $19,142 $19,142 0.00%
SUBROGATION
PROCEEDS 605.99.7800.57226 $106,845 $85,756 $75,000 $75,000 0.00%
EXCESS
REIMBURSEMENT
FROM INSURANCE
COMPANIES
605.99.7800.57227 $335,384 ----
Total Risk Management $9,655,153 $6,463,134 $6,391,654 $5,535,654 -13.39%
Employee Benefits
HEALTH INSURANCE
CHARGEBACKS - SOLID
WASTE FUND
605.99.7801.57196 $157,522 $153,349 $203,000 $260,000 28.08%
HEALTH INSURANCE
CHARGEBACKS-
GENERAL FUND
605.99.7801.57218 $8,916,293 $9,179,923 $9,995,000 $10,250,000 2.55%
HEALTH INSURANCE
CHARGEBACKS- E911
FUND
605.99.7801.57219 $103,707 $98,167 $109,000 $92,000 -15.60%
HEALTH INSURANCE
CHARGEBACKS- CDBG 605.99.7801.57220 $65,754 $79,950 $26,000 $12,000 -53.85%
HEALTH INSURANCE
CHARGEBACKS-
PARKING FUND
605.99.7801.57222 $215,107 $157,572 $155,000 $160,000 3.23%
HEALTH INSURANCE
CHARGEBACKS-
WATER FUND
605.99.7801.57223 $749,955 $924,177 $860,000 $1,010,000 17.44%
HEALTH INSURANCE
CHARGEBACKS-
SEWER FUND
605.99.7801.57224 $166,123 $188,881 $170,000 $179,000 5.29%
_
Table of ContentsInsurance Fund (605)
FY 2026 Adopted Budget | Evanston Page 375
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HEALTH INSURANCE
CHARGEBACKS- FLEET
FUND
605.99.7801.57225 $216,123 $217,191 $240,000 $273,000 13.75%
HEALTH INSURANCE
CHARGEBACKS- GA
FUND
605.99.7801.57228 $62,147 $60,235 $66,000 $73,000 10.61%
RETIREE HEALTH
INSURANCE
CONTRIBUTIONS
605.99.7801.57230 $1,635,786 $1,785,672 $1,700,000 $1,800,000 5.88%
HEALTH INSURANCE
CHARGEBACKS --
AFFORDABLE
HOUSING FUND
605.99.7801.57232 $11,996 $2,459 $1,000 $18,000 1,700.00%
HEALTH INSURANCE
CHARGEBACKS-
HUMAN SERVICES
FUND
605.99.7801.57233 $218,948 $303,005 $330,000 $370,000 12.12%
HEALTH INSURANCE
CHARGEBACKS-
SUSTAINABILTY FUND
605.99.7801.57234 $3,809 $4,855 $20,000 $47,000 135.00%
EMPLOYEE HEALTH
INSURANCE
CONTRIBUTIONS
605.99.7801.57235 $1,853,825 $1,868,685 $2,170,000 $2,298,880 5.94%
HEALTH INSURANCE
CHARGEBACKS- HOME
FUND
605.99.7801.57237 $5,134 $3,545 $5,000 $1,000 -80.00%
HEALTH INSURANCE
CHARGEBACKS-
LIBRARY FUND
605.99.7801.57262 $592,088 $691,937 $800,000 $910,000 13.75%
Total Employee Benefits $14,974,316 $15,719,604 $16,850,000 $17,753,880 5.36%
Total Revenues $24,629,468 $22,182,738 $23,241,654 $23,289,534 0.21%
Table of ContentsInsurance Fund (605)
FY 2026 Adopted Budget | Evanston Page 376
Line Item Detail - Expenses
Category Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Insurance Fund $19,192,139 $20,866,842 $22,373,693 $22,977,815 2.70%
Risk Management
REGULAR PAY 605.99.7800.61010 $20,187 ----
OVERTIME PAY 605.99.7800.61110 $159 ----
HEALTH INSURANCE 605.99.7800.61510 $2,493 ----
LIFE INSURANCE 605.99.7800.61615 -----
IMRF 605.99.7800.61710 $751 ----
SOCIAL SECURITY 605.99.7800.61725 $1,217 ----
MEDICARE 605.99.7800.61730 $285 ----
LEGAL SERVICES-
GENERAL 605.99.7800.62130 $848,872 $567,981 $750,000 $500,000 -33.33%
SETTLEMENT COSTS -
LIABILITY 605.99.7800.62260 $1,047,455 $1,443,419 $1,250,000 $1,250,000 0.00%
TPA SERVICE CHARGES 605.99.7800.62266 $102,500 $102,500 $120,000 $102,500 -14.58%
CITY WIDE TRAINING 605.99.7800.62310 $14,721 $37,836 $40,000 $40,000 0.00%
COURT
COST/LITIGATION 605.99.7800.62345 $200 ----
INSURANCE PREMIUM 605.99.7800.62615 $1,234,114 $1,627,014 $1,800,000 $2,000,000 11.11%
BANK FEES 605.99.7800.62703 -$1,354 $1,000 $1,000 0.00%
CREDIT CARD FEES 605.99.7800.62705 $284 ----
WORKERS COMP
INSURANCE
PREMIUMS
605.99.7800.66044 $17,853 $46,739 $50,000 $40,000 -20.00%
WORKERS COMP
LEGAL FEES 605.99.7800.66045 $38,118 $36,717 $50,000 $40,000 -20.00%
WORKERS COMP
MEDICAL PAYMENTS 605.99.7800.66046 $633,945 $753,407 $900,000 $700,000 -22.22%
WORKERS COMP
SETTLEMENT
PAYMENTS
605.99.7800.66047 $663,815 $755,723 $600,000 $700,000 16.67%
Total Risk Management $4,626,968 $5,372,691 $5,561,000 $5,373,500 -3.37%
Employee Benefits
REGULAR PAY 605.99.7801.61010 -$108,161 ---
HEALTH INSURANCE 605.99.7801.61510 -$932 -$691 -
LIFE INSURANCE 605.99.7801.61615 $76 $97 $2 $1 -51.92%
SOCIAL SECURITY 605.99.7801.61725 $3,244 $11,129 $155 $1 -99.35%
MEDICARE 605.99.7801.61730 $1,044 $2,961 $36 --
CREDIT CARD FEES 605.99.7801.62705 $2,098 $2,412 ---
HEALTH INSURANCE
PREMIUMS-PPO 605.99.7801.66050 $10,707,179 $11,411,112 $12,750,000 $14,108,152 10.65%
HEALTH INSURANCE
PREMIUMS-HMO 605.99.7801.66051 $2,927,505 $2,906,283 $3,000,000 $3,355,470 11.85%
SENIOR RETIREE
HEALTH INSURANCE 605.99.7801.66054 $835,287 $940,675 $780,000 --
IPBC MEDICAL WAIVER
FEE 605.99.7801.66055 $15,888 $14,455 -$15,000 -
HEALTH INSURANCE
OPT OUT EXPENSE 605.99.7801.66059 $72,850 $95,935 $282,500 $125,000 -55.75%
Total Employee Benefits $14,565,171 $15,494,151 $16,812,693 $17,604,315 4.71%
Total Expenditures $19,192,139 $20,866,842 $22,373,693 $22,977,815 2.70%
_
Table of ContentsInsurance Fund (605)
FY 2026 Adopted Budget | Evanston Page 377
CAPITAL IMPROVEMENTS
Table of ContentsCapital Improvements
FY 2026 Adopted Budget | Evanston Page 378
Capital Improvements Plan 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 reflect changing priorities.
It provides an ongoing framework for identifying capital requirements, scheduling projects over a period of years,
coordinating related projects, and identifying future fiscal impacts. Generally, the CIP includes improvements that are
relatively expensive, have a multi-year useful life, and, similar to capital outlay items, result in fixed 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 identified 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 five-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
roofing 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 five reflecting 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 benefit the City as a whole are budgeted and paid
from the CIF, while capital purchases specific to one area, function, or fund are typically paid from that specific source or
fund.
An example of the above would be an addition or capital improvement to the City’s water filtration 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 benefit 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 fleet. Since the City maintains a separate internal service Fleet
Fund for tracking purposes, CIP projects pertaining to fleet vehicles and equipment purchases are budgeted and paid
from the Fleet Fund rather than the CIF.
Table of ContentsCapital Improvement Plan
FY 2026 Adopted Budget | Evanston Page 379
Capital Improvements Policy
The overall goal for Evanston's capital improvement efforts 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.
Section I: Objectives and Priorities
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 efficiency,
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 finance 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 specific policies have also been written to guide the scheduling and prioritization of projects within each of
the major project classifications.
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
Table of ContentsCapital Improvement Plan
FY 2026 Adopted Budget | Evanston Page 380
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.
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 fields 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 financing) 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
fields.
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 offices.
Implement policy advocating art within city building projects, in compliance with Title 7, Chapter 16 of the City Code
Transportation
Improve the condition, efficiency, 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 traffic 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 appearance and maintenance of rail embankments, viaducts, and stations.
Section II: Fiscal Management
Capital Expenditure Policies
Drawn from the long-range capital needs list, a five-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.
Table of ContentsCapital Improvement Plan
FY 2026 Adopted Budget | Evanston Page 381
If a new project (non-emergency) is identified during the fiscal 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 finance current operations or normal maintenance.
Capital projects financed through the issuance of bonds will be financed for a period not to exceed the expected
useful life of the project.
The City will establish an appropriate mix of bonded debt and pay-as-you-go financing ito fund capital projects. The
City will strive to find more streams of revenue to support pay-as-you-go financing of 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 financing 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.
Identification 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 that is supporting debt, an annual rate study will be performed to ensure that the rates are
sufficient to meet debt service requirements.
A five-year projection of revenues and expenditures for the 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 fiscal year.
Grants
Staff should seek grants for projects which are in the current fiscal year, the five-year plan, or fund a City need.
For projects not currently funded or in the five 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 five-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.
Table of ContentsCapital Improvement Plan
FY 2026 Adopted Budget | Evanston Page 382
5-Year Capital Improvements Plan
Please find for your review the FY 2026 to FY 2030 Capital Improvement Plan (CIP). This multi-year plan sets the strategic
direction for the City’s capital investments over a five-year period, aligning infrastructure priorities with available funding
and long-term financial capacity. The CIP is a dynamic, annually adopted document that integrates ongoing initiatives
with newly identified high-priority needs, ensuring the City maintains essential infrastructure, enhances public amenities,
and advances City Council goals. Beginning with FY 2026, the City has created an interactive dashboard to view the CIP at
the link below. Highlights of the plan are included in this budget document.
FY 2026 - FY 2030 Capital Improvement Plan Dashboard
Capital projects included in the CIP typically exceed $50,000 in cost, have a long useful life, and address critical
maintenance, replacement, or expansion needs. No single revenue source should be relied upon to fund the capital plan.
Rather, a variety of revenue sources are needed to diversify and sustain the spending plan. The five-year plan outlines
$538.4 million in total spending, with $92.5 million anticipated from grant funding and state and federal loans, with the
remaining $446 million to be supported through local sources.
The accompanying table details planned funding allocations, including distinctions between pass-through grants—paid
directly by the granting agency—and reimbursement grants, which require upfront City funding with reimbursement
upon project completion.
2026 - 2030 Capital Improvement Plan by Funding Source
2026 2027 2028 2029 2030 TOTAL
FUNDING
Bonds 52,126,000 54,280,000 52,380,000 52,496,000 44,800,000 256,082,000
Rollover 2025 GO Bonds 3,725,000
GO Bonds 24,698,000 27,703,000 31,259,000 25,334,000 23,910,000 137,784,000
Water Fund-Abated Bonds 22,548,000 26,577,000 21,121,000 27,162,000 20,890,000 118,298,000
Library Fund-Abated Bonds 1,155,000
Grants and Forgivable Loans 17,480,000 40,694,200 11,910,000 9,750,000 12,664,000 92,498,200
CDBG 600,000 600,000
Other Non-Bond Capital 5,405,000 5,405,000
Pass-Through Grants 24,469,200 24,469,200
Sewer IEPA SRF 3,750,000 3,750,000
Water IEPA SRF 11,475,000 12,475,000 11,910,000 9,750,000 12,664,000 58,274,000
Local Sources 14,132,361 17,247,000 9,612,000 5,567,000 5,827,000 52,385,361
Chicago Main TIF 740,000 100,000 1,000,000 1,840,000
Crown 300,000 300,000
Five Fifths TIF 207,361 207,361
MFT 3,930,000 2,162,000 1,957,000 1,957,000 1,957,000 11,963,000
Parking 775,000 400,000 800,000 225,000 600,000 2,800,000
Sewer Fund Reserves 6,230,000 5,885,000 2,905,000 2,085,000 1,920,000 19,025,000
Special Assessment 225,000 750,000 750,000 800,000 850,000 3,375,000
Sustainability 600,000 2,200,000 500,000 500,000 3,800,000
West Evanston TIF 1,725,000 7,350,000 9,075,000
Major Facilities TBD 3,800,000 10,800,000 18,600,000 56,900,000 34,700,000 124,800,000
Water Fund Reserves 2,980,000 3,215,000 2,250,000 2,102,000 2,125,000 12,672,000
Total 90,518,361 126,236,200 94,752,000 126,815,000 100,116,000 538,437,561
Table of Contents5-Year Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 383
The FY 2026–FY 2030 Capital Improvement Plan allocates $538.4 million across key infrastructure categories. The largest
share—$195.7 million or 36%—is dedicated to street resurfacing, water main rehabilitation, and sewer improvements. These
investments focus on annual water main upgrades and major street reconstruction, many of which are offset by state and
federal grant funding.
The second-largest category, totaling $124.8 million or 23%, supports the design and construction of large-scale facilities,
including the Service Center, Public Safety Building, and Noyes Cultural Arts Center. These projects represent significant
long-term investments and will require further discussion with City Council before advancing.
Water treatment center improvements account for $62.4 million, or 12% of total CIP funding, with a major electrical
upgrade planned for FY 2026. Remaining allocations support park enhancements, facility upgrades, and other
transportation-related projects.
FY 2026 - FY 2030 CIP by Project Type
Street Resurfacing, WaterStreet Resurfacing, Water
Main, and Sewer 195,718,200Main, and Sewer 195,718,200
(36.35%)(36.35%)
Street Resurfacing, Water
Main, and Sewer 195,718,200
(36.35%)
Large Scale FacilitiesLarge Scale Facilities
124,799,999 (23.18%)124,799,999 (23.18%)
Large Scale Facilities
124,799,999 (23.18%)
Water Treatment, Billing andWater Treatment, Billing and
Storage 62,443,000 (11.60%)Storage 62,443,000 (11.60%)
Water Treatment, Billing and
Storage 62,443,000 (11.60%)
Parks 55,948,361 (10.39%)Parks 55,948,361 (10.39%)Parks 55,948,361 (10.39%)
Facilities 46,925,000 (8.72%)Facilities 46,925,000 (8.72%)Facilities 46,925,000 (8.72%)
Other Transportation 41,323,000 (7.67%)Other Transportation 41,323,000 (7.67%)Other Transportation 41,323,000 (7.67%)
Miscellaneous 11,280,000 (2.09%)Miscellaneous 11,280,000 (2.09%)Miscellaneous 11,280,000 (2.09%)
Table of Contents5-Year Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 384
2026 - 2030 Capital Improvement Plan by Project Type
The table below provides a detailed breakdown of CIP funding by category over the five-year planning horizon.
2026 2027 2028 2029 2030 TOTAL
FUNDING
Large-Scale Facilities 3,800,000 10,800,000 18,600,000 56,900,000 34,700,000 124,800,000
Street Resurfacing, Water
Main, and Sewer 31,865,000 59,853,200 36,943,000 35,216,000 31,841,000 195,718,200
Major Projects 270,000 26,319,200 7,560,000 7,100,000 5,450,000 46,699,200
Street Resurfacing 1,420,000 1,552,000 1,697,000 1,697,000 1,697,000 8,063,000
Water Main 24,145,000 24,382,000 24,266,000 23,719,000 21,959,000 118,471,000
Sewer Rehabilitation 6,030,000 7,600,000 3,420,000 2,700,000 2,735,000 22,485,000
Other Transportation 9,318,000 16,595,000 5,635,000 4,785,000 4,990,000 41,323,000
Major Projects 2,935,000 12,170,000 1,000,000 16,105,000
Annual Projects 3,833,000 2,625,000 2,735,000 2,835,000 2,940,000 14,968,000
Sidewalk Projects 2,550,000 1,800,000 1,900,000 1,950,000 2,050,000 10,250,000
Parks 17,137,361 14,828,000 7,349,000 8,859,000 7,775,000 55,948,361
Community Parks 9,900,000 11,850,000 3,400,000 4,655,000 3,700,000 33,505,000
Neighborhood Parks -
Legacy 3,925,000 925,000 1,130,000 1,065,000 865,000 7,910,000
Neighborhood Parks 257,361 150,000 407,361
Investment & Modernization 3,055,000 1,903,000 2,819,000 3,139,000 3,210,000 14,126,000
Facilities 11,700,000 7,345,000 12,350,000 10,100,000 5,430,000 46,925,000
Legacy 750,000 1,380,000 4,100,000 400,000 6,630,000
Non-Legacy 5,845,000 3,255,000 5,475,000 6,775,000 2,550,000 23,900,000
Investment & Modernization 5,105,000 2,710,000 2,775,000 2,925,000 2,880,000 16,395,000
Miscellaneous 2,980,000 1,850,000 2,950,000 1,750,000 1,750,000 11,280,000
Water Treatment, Billing
and Storage 13,718,000 14,965,000 10,925,000 9,205,000 13,630,000 62,443,000
Total 90,518,361 126,236,200 94,752,000 126,815,000 100,116,000 538,437,561
Table of Contents5-Year Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 385
2026 Capital Improvements Plan
The 2026 Budget includes a Capital Improvements Plan of $90,518,361 in total expenses across twelve funds.
Fund FY 2026
187- Library Fund
200- Motor Fuel Tax Fund
215- CDBG Fund
335- West Evanston TIF Fund
345- Chicago-Main TIF Fund
365- Five Fifths TIF Fund
415- Capital Improvements Fund
416 - Crown Construction Fund
420- Special Assessment Fund
505 - Parking Fund
510- Water Fund
515- Sewer Fund
Total
The following table lists all projects included in the FY 2026 CIP as well as the fund and phase.
GL Account
Phase/2026
Project Funding
200- Motor Fuel Tax Fund
200.40.5100.65515 Construction
Street Resurfacing Annual Program
Streetlight LED Conversion/Pole & Fixture Replacement
Traffic Signal Improvements
Traffic Signal Improvements IDOT Payment
200.40.5100.65671 Phase I
General Phase I Engineering
215- CDBG Fund
215.21.5170.65515 Construction
Sidewalk Gap Infill
Sidewalk Improvement Program
335- West Evanston TIF Fund
335.99.5870.62145 Consulting
Mason Park/Davis St Extension
335.99.5870.65515 Construction
Annual Water Main Replacement
345- Chicago-Main TIF Fund
345.99.3400.65515 Construction
Custer Alley- Improvement-- North of Main - Sewer Extension
Custer Alley- Improvement-- North of Main- Alley Improvement
Custer Resurfacing
365- Five Fifths TIF Fund
365.99.5900.65515 Construction
Foster Field - Track and Field Lighting Payment
1,155,000$
3,930,000$
600,000$
1,725,000$
740,000$
207,361$
37,628,000$
300,000$
225,000$
775,000$
37,003,000$
6,230,000$
90,518,361$
3,920,000$
1,320,000$
350,000$
1,800,000$
450,000$
10,000$
10,000$
600,000$
300,000$
300,000$
725,000$
725,000$
1,000,000$
1,000,000$
740,000$
400,000$
270,000$
70,000$
207,361$
207,361$
Table of Contents2026 Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 386
415- Capital Improvements Fund
415.40.4125.65515 Construction
Chandler - Building Envelope and Drainage Improvements
Chandler Park - Playground and Drainage Improvements
Fiber Optic System Upgrades
Fleetwood - East/North Site Improvements
Fountain Square - North Plaza Repairs
Dog Beach ADA Accessibility
Fire Station 3 - Interior Renovations (Kitchen, Finishes)
Fire Stations 1 & 3 Locker Room Improvements
415.40.4126.62145 Consulting
Beck Park Stage 2 Improvements
Bridge Inspection
Chandler - ADA and Restroom Improvements
Citywide Roof Repairs (locations to be determined)
Fleetwood - Interior Renovations
James Park - Baseball Quad Improvements
Park Fieldhouse Restroom Renovation
Prieto - HVAC Electrification
Public Canoe Launch (incl. Eco Cntr Parking Lot)
Raymond Park Renovations
Roof Repair (Main Library)
415.40.4126.62180 Study
Church Street Harbor - Sedimentation Study
City Facilities Healthy Buildings Compliance Assessment
415.40.4126.65515 Construction
ADA Improvements in Facilities
ADA Improvements in Parks
Alley Paving
Bus Stop ADA Improvements
Cartwright Park Renovation
City Fleet Charging Infrastructure
City Solar Infrastructure
Citywide Roof Repairs (locations to be determined)
Court Rehabilitation
Divvy Bike Expansion
Downtown Sidewalks
Emergency Street Repairs
Facilities Contingency
Facilities Lighting Modernization
Fence Replacement (Various Parks)
Fiber Optic System Upgrades
Fitzsimons Park Renovations
Fleetwood - East/North Site Improvements
Fountain Square - North Plaza Repairs
Fountain Square - South Plaza Improvements
James Park - Pathway and Playground Impr
Levy Center - Kitchen Upgrade
Levy Center - Trash Enclosure Replacement
Park Fieldhouse Restroom Renovation
Parks Contingency
Parks Lighting Modernization
Participatory Budgeting Improvements
Pathway improvements
3,725,000$
400,000$
350,000$
325,000$
100,000$
1,100,000$
650,000$
400,000$
400,000$
845,000$
160,000$
25,000$
50,000$
100,000$
20,000$
15,000$
20,000$
200,000$
125,000$
25,000$
105,000$
700,000$
200,000$
500,000$
22,833,000$
300,000$
125,000$
1,593,000$
150,000$
1,600,000$
250,000$
200,000$
700,000$
200,000$
230,000$
1,000,000$
100,000$
700,000$
350,000$
125,000$
430,000$
900,000$
500,000$
600,000$
100,000$
1,300,000$
500,000$
175,000$
350,000$
125,000$
350,000$
1,000,000$
330,000$
Table of Contents2026 Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 387
Philbrick Park Renovation
Playground Equipment Replacement
Playground Safety Surfacing Replacement
Police/Fire HQ - Chiller Replacement
Police/Fire HQ - Locker Room Upgrades
Pooch Park - Pathway Improvement Payment
Prieto - HVAC Electrification
Public Canoe Launch (incl. Eco Cntr Parking Lot)
Public Vehicle Charging Stations
Sidewalk Gap Infill
Sidewalk Grinding Program
Sidewalk Improvement Program
Streetlight LED Conversion/Pole & Fixture Replacement
Traffic Calming, Bicycle & Ped Improvements
Dog Beach ADA Accessibility
Roof Repair (Main Library)
Levy Center - Lobby Improvements
415.40.4126.65671 Phase I
General Phase I Engineering
415.40.4126.65672 Phase II
Chicago Ave, Howard to Davis
Chicago Ave, Howard to Davis, Fiber Optic Improvements
415.40.4126.65673 Phase III
Alley Paving
415.40.4219.65515 Construction
Divvy Bike Expansion
Downtown Sidewalks
Fiber Optic System Upgrades
Fleetwood - Interior Renovations
Fountain Square - North Plaza Repairs
Fountain Square - South Plaza Improvements
James Park - Pathway and Playground Impr
Playground Safety Surfacing Replacement
Public Canoe Launch (incl. Eco Cntr Parking Lot)
415.40.4219.62145 Consulting
Public Canoe Launch (incl. Eco Cntr Parking Lot)
TBD Construction
Service Center - Electrical, HVAC Improvements
TBD Consulting
Police/Fire HQ - New Facility
Service Center - Electrical, HVAC Improvements
416 - Crown Construction Fund
416.40.4160.65515 Construction
Crown Interior Storage
420- Special Assessment Fund
420.40.6000.65515 Construction
Alley Paving
505 - Parking Fund
505.19.7005.65515 Construction
Citywide Roof Repairs (locations to be determined)
Parking Garages - Structural Repairs
510- Water Fund
510.40.7330.62145 Consulting
1,050,000$
1,500,000$
250,000$
300,000$
450,000$
50,000$
1,300,000$
600,000$
200,000$
350,000$
50,000$
450,000$
200,000$
450,000$
100,000$
1,050,000$
200,000$
50,000$
50,000$
170,000$
100,000$
70,000$
100,000$
100,000$
5,280,000$
155,000$
100,000$
75,000$
800,000$
800,000$
500,000$
600,000$
50,000$
2,200,000$
125,000$
125,000$
2,000,000$
2,000,000$
1,800,000$
800,000$
1,000,000$
300,000$
300,000$
225,000$
225,000$
775,000$
275,000$
500,000$
4,430,000$
Table of Contents2026 Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 388
36" Meter and Backwash Tap
4160V Electrical System Reliability
Corrosion Control Improvements
Filter Plant Reliability
Fire Sprinkler System Study
HL 7 Engine Replacement
LSLR Professional Support
Pumping Station Overflow
Security Fence
Shorewell Safety Improvements
510.40.7330.65515 Construction
4160V Electrical System Reliability
A15 Valve Replacement
Annual LSLR
Annual Water Main Replacement
Large Diameter Valve Replacement
North Standpipe Parking Lot Resurfacing
Pumping Station Overflow
Retail Water Meter Replacement Program Phase 2 & MIU
Roof Improvements
Security Fence
West Plant Dehumidification
510.40.7330.65671 Phase I
General Phase I Engineering
Main Street, Hartrey to Asbury
510.40.7330.65672 Phase II
Lincoln Street Bridge Replacement
515- Sewer Fund
515.40.4535.65515 Construction
CIPP Rehabilitation
Emergency Sewer Repairs
Grit Separator at WTP
Large Diameter Sewer Rehab
Sewer Repairs on WM/Street Projects
Stormwater Improvements
515.40.4535.65672 Phase II
CSO Outlet Rehab
187- Library CIP Fund
187.48.4862.62145 Consulting
Roof Repair (Main Library)
187.48.4862.65515 Construction
Roof Repair (Main Library)
Grand Total
250,000$
475,000$
200,000$
500,000$
75,000$
150,000$
2,462,000$
100,000$
188,000$
30,000$
32,233,000$
7,000,000$
300,000$
11,630,000$
8,953,000$
100,000$
50,000$
250,000$
1,300,000$
400,000$
2,000,000$
250,000$
190,000$
90,000$
100,000$
150,000$
150,000$
6,080,000$
815,000$
25,000$
200,000$
3,750,000$
470,000$
820,000$
150,000$
150,000$
105,000$
105,000$
1,050,000$
1,050,000$
90,518,361$
Table of Contents2026 Capital Improvements Plan
FY 2026 Adopted Budget | Evanston Page 389
POSITION INFORMATION
Table of ContentsPosition Information
FY 2026 Adopted Budget | Evanston Page 390
Position Control
The 2026 Position Control document details the number and title of positions included in the 2026 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 during busy seasons, etc.). These
positions are filled on a seasonal, temporary, and/or "as-needed" basis and not included in the overall position count.
Position Description 2024
Adopted
2025
Adopted
2026
Adopted
2025 -
2026
Change
General Fund (100)
1300 CITY COUNCIL
City Council Admin 1.00 1.00 1.00 0.00
CITY COUNCIL TOTAL 1.00 1.00 1.00 0.00
1400 CITY CLERK
Deputy City Clerk 2.00 2.00 2.00 0.00
CITY CLERK TOTAL 2.00 2.00 2.00 0.00
LEGISLATIVE TOTAL 3.00 3.00 3.00 0.00
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 2.00 2.00 2.00 0.00
Assistant to the City Manager 1.00 1.00 1.00 0.00
Accounts Payable Coordinator 1.00 1.00 1.00 0.00
Policy Coordinator 1.00 1.00 1.00 0.00
Chief Legislative Policy Advisor 0.00 1.00 1.00 0.00
CITY MANAGER TOTAL 8.00 9.00 9.00 0.00
1510 COMMUNITY ENGAGEMENT
Communications Manager 1.00 1.00 1.00 0.00
Community Engagement Specialist 1.00 1.00 1.00 0.00
Temporary Cable TV Staff0.50 0.50 0.50 0.00
Graphic Design and Video Specialist 0.00 0.00 0.50 0.50
Broadcast Operations Coordinator 1.00 1.00 1.00 0.00
COMMUNITY ENGAGEMENT TOTAL 3.50 3.50 4.00 0.50
1540 TRANSPORTATION AND MOBILITY
Transportation and Mobility Coordinator 1.00 1.00 1.00 0.00
TRANSPORTATION AND MOBILITY TOTAL 1.00 1.00 1.00 0.00
1550 PERFORMANCE & EQUITY
Manager of Organizational Performance and Equity 1.00 1.00 1.00 0.00
Equity Professional Learning Specialist 1.00 1.00 1.00 0.00
PERFORMANCE & EQUITY TOTAL 2.00 2.00 2.00 0.00
1555 FINANCIAL ADMINISTRATION
Senior Financial Analyst 1.00 1.00 1.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 391
Financial Analyst 1.00 1.00 1.00 0.00
Deputy Chief Financial Officer 1.00 1.00 1.00 0.00
Chief Financial Officer/Treasurer 1.00 1.00 1.00 0.00
FINANCIAL ADMINISTRATION TOTAL 4.00 4.00 4.00 0.00
1560 REVENUE
Revenue Supervisor 0.50 1.00 1.00 0.00
Revenue Collections Coordinator 0.00 1.00 1.00 0.00
Accounts Receivable Coordinator 1.00 1.00 1.00 0.00
Customer Service Representative 2.00 4.00 4.00 0.00
REVENUE TOTAL 3.50 7.00 7.00 0.00
1570 ACCOUNTING
Accounting Manager 1.00 1.00 1.00 0.00
Accountant 1.00 1.00 1.00 0.00
Senior Accountant 1.00 1.00 1.00 0.00
Payroll Pension Administrator 0.50 0.50 1.00 0.50
ACCOUNTING TOTAL 3.50 3.50 4.00 0.50
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 1.00 0.50 0.00 -0.50
COMMUNITY ARTS TOTAL 1.00 0.50 0.00 -0.50
1585 ADMINISTRATIVE ADJUDICATION
Admin. Adjudication Aide 1.00 1.00 1.00 0.00
ADMIN. ADJUDICATION TOTAL 1.00 1.00 1.00 0.00
1915 PAYROLL
Payroll Manager 0.00 1.00 1.00 0.00
Payroll/Pension Administrator 0.00 1.50 1.00 -0.50
PAYROLL TOTAL 0.00 2.50 2.00 -0.50
1929 HUMAN RESOURCES
HR Assistant/Benefits Coordinator 0.00 1.00 1.00 0.00
Assistant HR Manager 0.00 1.00 1.00 0.00
Safety & Workers' Comp Manager 0.00 1.00 1.00 0.00
Recruitment and Retention Coordinator 0.00 1.00 1.00 0.00
Human Resources Assistant 0.00 2.00 2.00 0.00
Human Resources Generalist 0.00 4.00 4.00 0.00
Human Resources Division Manager 0.00 1.00 1.00 0.00
HUMAN RESOURCES TOTAL 0.00 11.00 11.00 0.00
5300 ECONOMIC DEVELOPMENT
Economic Development Specialist 2.00 2.00 1.00 -1.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 392
Cultural Engagement Specialist 0.00 0.00 1.00 1.00
Economic Development Coordinator 1.00 1.00 1.00 0.00
Economic Development Division Mgr.1.00 1.00 1.00 0.00
ECONOMIC DEVELOPMENT TOTAL 4.00 4.00 4.00 0.00
CITY MANAGER'S OFFICE TOTAL 35.50 53.00 53.00 0.00
1705 LEGAL ADMINISTRATION
Paralegal 1.00 1.00 1.00 0.00
Administrative Secretary 1.00 1.00 1.00 0.00
Deputy City Attorney 1.00 1.00 1.00 0.00
Safety Specialist 1.00 1.00 1.00 0.00
Safety Assistant 1.00 1.00 1.00 0.00
City Attorney 1.00 1.00 1.00 0.00
Assistant City Attorney 3.00 3.00 3.00 0.00
LEGAL ADMINISTRATION TOTAL 9.00 9.00 9.00 0.00
LAW DEPARTMENT TOTAL 9.00 9.00 9.00 0.00
1905 ADMINISTRATIVE SERVICES ADMINISTRATION
Administrative Service Director/CIO 1.00 1.00 1.00 0.00
Administrative Coordinator 1.00 1.00 0.50 -0.50
Management Analyst 1.00 1.00 0.50 -0.50
ADMINISTRATIVE SERVICES ADMIN TOTAL 3.00 3.00 2.00 -1.00
1915 PAYROLL
Payroll Manager 1.00 0.00 0.00 0.00
Payroll/Pension Administrator 1.50 0.00 0.00 0.00
PAYROLL TOTAL 2.50 0.00 0.00 0.00
1929 HUMAN RESOURCES
HR Assistant/Benefits Coordinator 1.00 0.00 0.00 0.00
Assistant HR Manager 1.00 0.00 0.00 0.00
Safety & Workers' Comp Manager 1.00 0.00 0.00 0.00
Class and Compensation Specialist 1.00 0.00 0.00 0.00
Recruitment and Retention Coordinator 1.00 0.00 0.00 0.00
Human Resources Assistant 2.00 0.00 0.00 0.00
Human Resources Generalist 4.00 0.00 0.00 0.00
Human Resources Division Manager 1.00 0.00 0.00 0.00
HUMAN RESOURCES TOTAL 12.00 0.00 0.00 0.00
1932 INFORMATION TECHNOLOGY
GIS Analyst 1.00 1.00 1.00 0.00
Network Engineer 1.00 1.00 1.00 0.00
Digital Services Specialist 1.00 1.00 1.00 0.00
Civic Technology Analyst 1.00 1.00 1.00 0.00
Public Safety Technology Coordinator 1.00 1.00 1.00 0.00
Chief Information Security Officer 1.00 1.00 1.00 0.00
Security Analyst 1.00 1.00 1.00 0.00
Programmer Analyst 1.00 1.00 1.00 0.00
Technical Support Specialist I 3.00 3.00 3.00 0.00
IT Service Delivery Manager 1.00 1.00 1.00 0.00
Systems Administrator 2.00 2.00 2.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 393
INFORMATION TECHNOLOGY TOTAL 14.00 14.00 14.00 0.00
1941 PARKING ENFORCEMENT AND TICKETS
Parking Enforcement Officer 11.00 11.00 11.00 0.00
Parking Enforcement Officer - PT 0.50 0.50 0.50 0.00
Parking Enforcement Supervisor 1.00 1.00 1.00 0.00
PARKING ENFORCEMENT AND TICKETS TOTAL 12.50 12.50 12.50 0.00
1950 FACILITIES
Facilities & Fleet Management Supervisor 2.00 2.00 1.00 -1.00
FFM Procurement Specialist 0.00 0.50 0.50 0.00
Administrative Lead 0.50 0.50 0.50 0.00
Asset Specialist 1.00 1.00 1.00 0.00
Facilities & Fleet Division Manager 0.50 0.50 0.50 0.00
Facilities Maintenance Worker I 3.00 3.00 3.00 0.00
Facilities Maintenance Worker II 1.00 0.00 0.00 0.00
Facilities Operations Coordinator 1.00 1.00 1.00 0.00
Facilities Maintenance Worker III 13.00 13.00 13.00 0.00
Master Tradesman 2.00 2.00 2.00 0.00
FACILITIES TOTAL 24.00 23.50 22.50 -1.00
ADMINISTRATIVE SERVICES DEPARTMENT TOTAL 68.00 53.00 51.00 -2.00
2101 COMMUNITY DEVELOPMENT ADMINISTRATION
Director, Community Development 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 1.00 0.00
Administrative Lead 1.00 1.00 1.00 0.00
2101 COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 3.00 3.00 3.00 0.00
2105 PLANNING AND ZONING
Planning & Policy Supervisor 1.00 1.00 1.00 0.00
Senior Housing Planner 0.00 0.50 0.00 -0.50
Planning Manager 1.00 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
2105 PLANNING AND ZONING TOTAL 8.00 8.50 8.00 -0.50
2115 PROPERTY STANDARDS
Property Maintenance Inspector I 5.00 5.00 5.00 0.00
Property Maintenance Supervisor 1.00 1.00 1.00 0.00
Property Maintenance Licensing Admin 1.00 1.00 2.00 1.00
2115 PROPERTY STANDARDS TOTAL 7.00 7.00 8.00 1.00
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
Plan Reviewer 1.00 2.00 2.00 0.00
Permit Services Specialist 1.00 1.00 1.00 0.00
Permit Coordinator 0.00 0.00 1.00 1.00
Building Construction Insp. Supervisor 1.00 1.00 1.00 0.00
Customer Service Representative 1.00 1.00 1.00 0.00
Permit Services Representative 4.00 4.00 2.00 -2.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 394
Permit Desk Supervisor 1.00 1.00 1.00 0.00
Combination Building Inspector 0.00 1.00 1.00 0.00
Build/Insp Serv. Division Manager 1.00 1.00 1.00 0.00
2126 BUILDING INSPECTION SERVICES TOTAL 13.00 15.00 14.00 -1.00
2124 HOUSING AND GRANTS
Housing and Grants Manager 1.00 0.50 0.00 -0.50
Senior Grants Comp Specialist 0.00 0.25 0.25 0.00
Housing Economic Development Analyst 0.00 0.25 0.25 0.00
Housing Grants Supervisor 0.00 0.25 0.25 0.00
Housing Planner 0.50 0.00 0.00 0.00
2124 HOUSING AND GRANTS TOTAL 1.50 1.25 0.75 -0.50
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 32.50 34.75 33.75 -1.00
2205 POLICE ADMINISTRATION
Administrative Coordinator 1.00 1.00 1.00 0.00
Chief of Police 1.00 1.00 1.00 0.00
POLICE ADMINISTRATION TOTAL 2.00 2.00 2.00 0.00
2210 PATROL OPERATIONS
Police Commander 4.00 4.00 4.00 0.00
Police Officer 79.00 79.00 79.00 0.00
Police Sergeant 15.00 15.00 15.00 0.00
Deputy Chief 2.00 2.00 2.00 0.00
PATROL OPERATIONS TOTAL 100.00 100.00 100.00 0.00
2215 CRIMINAL INVESTIGATION
Police Commander 1.00 1.00 1.00 0.00
Police Officer 11.00 11.00 11.00 0.00
Police Sergeant 1.00 1.00 1.00 0.00
CRIMINAL INVESTIGATION TOTAL 13.00 13.00 13.00 0.00
2230 JUVENILE BUREAU
Police Officer 7.00 7.00 7.00 0.00
JUVENILE BUREAU TOTAL 7.00 7.00 7.00 0.00
2235 SCHOOL LIAISON
Police Officer 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 Clerk 1.00 1.00 1.00 0.00
Review Officer 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 Officer II 12.00 12.00 12.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 395
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 Officer 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 Lead 1.00 1.00 1.00 0.00
Police Commander 1.00 1.00 1.00 0.00
Police Sergeant 1.00 1.00 1.00 0.00
OFFICE OF PROFESSIONAL STANDARDS TOTAL 3.00 3.00 3.00 0.00
2260 OFFICE OF ADMINISTRATION
Deputy Chief 1.00 1.00 1.00 0.00
Administrative Coordinator 1.00 1.00 1.00 0.00
Manager of Finance and Budget 1.00 1.00 1.00 0.00
OFFICE OF ADMINISTRATION TOTAL 3.00 3.00 3.00 0.00
2265 NEIGHBORHOOD ENFORCEMENT TEAM
Police Commander 1.00 1.00 1.00 0.00
Police Officer 6.00 6.00 6.00 0.00
Police Sergeant 2.00 2.00 2.00 0.00
NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 9.00 9.00 9.00 0.00
2270 TRAFFIC BUREAU
Police Commander 1.00 1.00 1.00 0.00
Police Officer 6.00 6.00 6.00 0.00
TRAFFIC BUREAU TOTAL 7.00 7.00 7.00 0.00
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 Officer 9.00 9.00 9.00 0.00
PROBLEM SOLVING TEAM TOTAL 11.00 11.00 11.00 0.00
2291 PROPERTY BUREAU
Property Analyst 1.00 1.00 1.00 0.00
Property Officer 2.00 2.00 2.00 0.00
PROPERTY BUREAU TOTAL 3.00 3.00 3.00 0.00
2295 BUILDING MANAGEMENT
Custodian I 1.00 1.00 1.00 0.00
BUILDING MANAGEMENT TOTAL 1.00 1.00 1.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 396
POLICE DEPARTMENT TOTAL 203.00 203.00 203.00 0.00
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
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
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
Firefighter Apprentice 0.50 0.50 0.00 -0.50
Fire Captain 24.00 24.00 24.00 0.00
Firefighter/Paramedic 80.00 80.00 80.00 0.00
Field Chief 2.00 2.00 2.00 0.00
Shift Chief, Fire 3.00 3.00 3.00 0.00
FIRE SUPPRESSION TOTAL 111.50 111.50 111.00 -0.50
FIRE DEPARTMENT TOTAL 118.50 118.50 118.00 -0.50
2407 HEALTH SERVICES ADMINISTRATION
Director, Health & Human Services 0.25 0.25 0.25 0.00
Management Analyst 0.50 0.50 0.50 0.00
Administrative Lead 0.50 0.50 0.50 0.00
HEALTH SERVICES ADMINISTRATION TOTAL 1.25 1.25 1.25 0.00
2435 FOOD AND ENVIRONMENTAL HEALTH
Environmental Health Practitioner 3.00 3.00 3.00 0.00
Senior Environmental Health Practitioner 1.00 1.00 1.00 0.00
Communicable Disease Surveillance Specialist 2.00 2.00 2.00 0.00
Disease Intervention Specialist 1.00 1.00 0.00 -1.00
Public Health Preparedness Specialist 1.00 1.00 1.00 0.00
Environmental Health Technicians 1.00 1.00 1.00 0.00
Health License Coordinator 1.00 1.00 1.00 0.00
Rodent Control Technician 0.50 1.25 1.50 0.25
Public Health Manager 0.50 0.50 0.50 0.00
FOOD AND ENVIRONMENTAL HEALTH TOTAL 11.00 11.75 11.00 -0.75
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 12.25 13.00 12.25 -0.75
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
PUBLIC WORKS AGENCY ADMIN TOTAL 2.50 2.50 2.50 0.00
4310 RECYCLING & 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
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RECYCLING & 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 10.00 10.00 10.00 0.00
Forestry Worker II 1.00 1.00 1.00 0.00
Forestry Worker I 1.00 1.00 1.00 0.00
FORESTRY TOTAL 16.00 16.00 16.00 0.00
4330 GREENWAYS
Equipment Operator II 2.00 2.00 2.00 0.00
General Tradesman 1.00 1.00 1.00 0.00
Greenway Supervisor 1.00 1.00 1.00 0.00
Greenway Crew Leader 4.00 4.00 4.00 0.00
Public Works Maintenance Worker II 2.00 2.00 3.00 1.00
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 16.00 1.00
4400 CAPITAL PLANNING & ENGINEERING
Assistant City Engineer 1.00 1.00 1.00 0.00
Capital Planning Bureau Chief 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 1.50 1.50 1.50 0.00
4410 STREETS AND RIGHT OF WAY
Civil Engineer III 1.75 1.75 1.25 -0.50
Civil Engineer II 1.50 2.50 2.50 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 7.75 7.25 -0.50
4420 TRANSPORTATION
Sr Proj Mgr: Traf/ROW/Permits 1.00 1.00 1.00 0.00
Traffic 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 1.00 1.00 1.00 0.00
Architect 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 3.50 3.50 3.50 0.00
4500 INFRASTRUCTURE MAINTENANCE
Project Management Supervisor 1.00 1.00 1.00 0.00
Manager of Field Services 0.00 1.00 1.00 0.00
Environmental Services Coordinator 1.00 1.00 1.00 0.00
Tree Preservation Coordinator 1.00 1.00 1.00 0.00
Public Services Bureau Chief 0.75 0.75 0.75 0.00
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Clerk 1.00 1.00 1.00 0.00
INFRASTRUCTURE MAINTENANCE TOTAL 4.75 5.75 5.75 0.00
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 (Graffiti)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 & STREET LIGHT MAINTENANCE
Traffic Operations Supervisor 1.00 1.00 1.00 0.00
Public Works Maint Worker III 3.00 3.00 3.00 0.00
Traffic Electrician 3.00 3.00 3.00 0.00
Traffic Electrician Leader 1.00 1.00 1.00 0.00
TRAFFIC SIGNS & STREET LIGHT MAINTENANCE TOTAL 8.00 8.00 8.00 0.00
PUBLIC WORKS AGENCY TOTAL 81.50 83.50 84.00 0.50
GENERAL FUND TOTAL 563.25 570.75 567.00 -3.75
Parks and Recreation Fund (130)2024 2025 2026 25 - 26
Change
3005 RECREATION MANAGEMENT & GENERAL SUPPORT
Director, Recreation & Comm. Services 1.00 1.00 1.00 0.00
Asst. Director of Recr. & Comm. Services 2.00 2.50 2.50 0.00
Administrative Coordinator 1.00 1.00 1.00 0.00
Disability Rights & Advocacy Mgr 1.00 0.00 0.00 0.00
Administrative Lead 1.00 1.00 1.00 0.00
Recreation Support Manager 1.00 1.00 1.00 0.00
Digital Communications Coordinator 1.00 1.00 1.00 0.00
Food Services Coordinator 1.00 1.00 1.00 0.00
RECREATION MGMT & GENERAL SUPPORT 9.00 8.50 8.50 0.00
3030 CROWN COMMUNITY CENTER
After School Supervisor 1.00 1.00 1.00 0.00
Enrichment and Specialty Programs Division Manager 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 3.67 4.42 4.50 0.08
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
Office Coordinator 1.00 0.00 0.00 0.00
Lead Preschool Instructor 1.00 2.00 2.00 0.00
Preschool Instructor 9.00 6.75 6.75 0.00
Preschool Program Supervisor 1.00 1.00 1.00 0.00
Recreation Program Coordinator 3.00 2.00 2.00 0.00
Custodian I 1.00 1.00 1.00 0.00
Custodian II 0.00 0.00 1.00 1.00
PT Custodian 2.75 2.25 2.25 0.00
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CROWN COMMUNITY CENTER TOTAL 34.42 31.42 32.50 1.08
3035 CHANDLER COMMUNITY CENTER
Clerk III 0.75 0.75 0.75 0.00
Recreation Manager 0.50 0.50 0.50 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
PT Custodian 1.08 1.08 1.33 0.25
Facilities Supervisor 0.65 0.40 0.40 0.00
CHANDLER COMMUNITY CENTER TOTAL 4.98 4.73 4.98 0.25
3040 FLEETWOOD JOURDAIN COMMUNITY CENTER
Clerk III 0.70 0.70 0.70 0.00
Office Coordinator 1.00 1.00 1.00 0.00
Custodian II 2.00 2.00 2.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Program Supervisor 0.50 0.50 1.00 0.50
PT Custodian 0.50 0.50 0.50 0.00
FLEETWOOD JOURDAIN COMM. CENTER TOTAL 7.70 7.70 8.20 0.50
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
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 1.60 -0.40
Secretary II 1.00 1.00 1.00 0.00
PT Office Assistant 1.17 1.17 1.17 0.00
Facilities Supervisor 1.22 1.22 1.22 0.00
FT Bus Driver 1.00 1.00 1.00 0.00
PT Custodian 1.70 1.70 1.70 0.00
LEVY CENTER SENIOR SERVICES TOTAL 11.09 11.09 10.69 -0.40
3080 BEACHES
Recreation Manager 0.50 0.50 0.50 0.00
Recreation Program Coordinator 1.00 1.00 1.00 0.00
BEACHES TOTAL 1.50 1.50 1.50 0.00
3130 ACCESSIBLE RECREATION
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Disability Rights Advocacy Manager 0.00 1.00 1.00 0.00
Program Supervisor 0.46 0.46 0.00 -0.46
SPECIAL RECREATION TOTAL 2.46 3.46 3.00 -0.46
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 0.00 0.00 0.00
PARK SERVICE UNIT TOTAL 1.00 0.00 0.00 0.00
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3225 GIBBS-MORRISON CULTURAL CENTER
Facilities Supervisor 1.00 0.50 0.00 -0.50
GIBBS-MORRISON CULTURAL CENTER TOTAL 1.00 0.50 0.00 -0.50
3500 SPECIAL EVENTS
Special Events Coordinator 1.00 1.00 1.00 0.00
SPECIAL EVENTS TOTAL 1.00 1.00 1.00 0.00
3505 SOUTH END
Preschool Instructor 0.00 2.75 1.50 -1.25
Preschool Supervisor 0.00 0.00 1.00 1.00
Recreation Program Coordinator 0.00 1.00 1.00 0.00
Clerk II 0.00 0.00 0.75 0.75
Office Coordinator 0.00 1.00 1.00 0.00
SOUTH END TOTAL 0.00 4.75 5.25 0.50
3605 ECOLOGY CENTER
Clerk III 1.00 1.00 1.00 0.00
Recreation Program Coordinator 2.00 2.00 2.00 0.00
Recreation Manager 1.00 1.00 1.00 0.00
Garden Coordinator 1.00 1.00 1.00 0.00
Facilities Supervisor 0.50 0.50 0.50 0.00
Custodian 1.00 1.00 1.00 0.00
ECOLOGY CENTER TOTAL 6.50 6.50 6.50 0.00
3710 NOYES CULTURAL ARTS CENTER
Recreation Coordinator 1.00 1.00 1.00 0.00
PT Custodian 1.68 1.68 1.64 -0.04
NOYES CULTURAL ARTS CENTER TOTAL 2.68 2.68 2.64 -0.04
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 AND RECREATION DEPARTMENT TOTAL 86.48 86.98 87.91 0.93
PARKS & RECREATION FUND TOTAL 86.48 86.98 87.91 0.93
ARPA Fund (170)2024 2025 2026 25 - 26
Change
9971 ARPA Admin
ARPA Admin Coordinator 0.00 1.00 1.00 0.00
ARPA ADMIN TOTAL 0.00 1.00 1.00 0.00
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.00 1.00 1.00 0.00
ARPA FUND TOTAL 0.00 1.00 1.00 0.00
General Assistance Fund (175)2024 2025 2026 25 - 26
Change
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
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Human Services Specialist 3.00 3.00 3.00 0.00
GENERAL ASSISTANCE ADMINISTRATION TOTAL 4.25 4.25 4.25 0.00
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 4.25 4.25 4.25 0.00
GENERAL ASSISTANCE FUND TOTAL 4.25 4.25 4.25 0.00
Human Services Fund (176)2024 2025 2026 25 - 26
Change
4651 MENTAL HEALTH BOARD ALLOCATIONS
Senior Grants and Comp. Specialist 0.30 0.65 0.65 0.00
MENTAL HEALTH BOARD ALLOCATIONS TOTAL 0.30 0.65 0.65 0.00
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.30 0.65 0.65 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 0.50 0.50 0.50 0.00
Community Health Specialist 1.00 1.00 1.00 0.00
Public Health Manager 0.50 0.50 0.50 0.00
Family Advocate 1.00 0.00 0.00 0.00
Senior Human Services Advocate 0.00 1.00 0.00 -1.00
Human Services Advocate 3.00 2.00 2.00 0.00
Senior Services Advocate 1.00 0.00 0.00 0.00
Long-term Care Ombudsman 1.00 1.00 1.00 0.00
Disease Intervention Specialist 0.00 0.00 1.00 1.00
Community Ombudsman 0.00 0.40 0.40 0.00
Workforce Development Manager 1.00 1.00 1.00 0.00
Workforce Development Coordinator 1.00 1.00 1.00 0.00
Career Development Coordinator 1.00 1.00 1.00 0.00
Human Services Manager 1.00 1.00 1.00 0.00
HUMAN SERVICES TOTAL 13.00 11.40 11.40 0.00
HEALTH AND HUMAN SERVICES DEPARTMENT TOTAL 13.00 11.40 11.40 0.00
3210 HUMAN SERVICES
Family Advocate 0.00 1.00 1.00 0.00
Senior Services Advocate 0.00 1.00 1.00 0.00
COMMUNITY RESPONDERS - CARE TEAM TOTAL 0.00 2.00 2.00 0.00
3215 YOUTH & COMMUNITY ENGAGEMENT
Youth and Family Program Coordinator 1.00 1.00 1.00 0.00
Youth and Family Program Manager 1.00 1.00 1.00 0.00
Lead Outreach Worker 1.00 1.00 1.00 0.00
Outreach Worker 5.00 5.00 5.00 0.00
YOUTH & COMMUNITY ENGAGEMENT TOTAL 8.00 8.00 8.00 0.00
3300 COMMUNITY RESPONDERS - CARE TEAM
Assistant Director of PRCS 0.00 0.50 0.50 0.00
Crisis Alternative Responders 0.00 4.00 6.00 2.00
COMMUNITY RESPONDERS - CARE TEAM TOTAL 0.00 4.50 6.50 2.00
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PARKS AND RECREATION DEPARTMENT TOTAL 8.00 14.50 16.50 0.00
HUMAN SERVICES FUND 21.30 26.55 28.55 2.00
Sustainability Fund (178)2024 2025 2026 25 - 26
Change
9910 SUSTAINABILITY FUND
Sustainability Manager 0.50 0.50 0.50 0.00
Resilient Building Specialist 1.00 1.00 1.00 0.00
Building Electrical Program Coordinator 0.00 1.00 1.00 0.00
Community Outreach Specialist 1.00 1.00 1.00 0.00
Sustainability Fund Total 2.50 3.50 3.50 0.00
CITY MANAGER'S OFFICE TOTAL 2.50 3.50 3.50 0.00
SUSTAINABILITY FUND TOTAL 2.50 3.50 3.50 0.00
Library Fund (185)2024 2025 2026 25 - 26
Change
4805 EARLY LEARNING & LITERACY
Librarian I 2.50 2.53 2.53 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 4.05 4.05 0.00
EARLY LEARNING & LITERACY TOTAL 8.68 8.58 8.58 0.00
4806 LIFELONG LEARNING & LITERACY
Librarian I 5.03 5.12 5.03 -0.09
Learning & Literacy Manager 1.00 1.00 1.00 0.00
Branch Assistant 1.00 1.00 1.00 0.00
Library Assistant 2.06 2.12 2.12 0.00
LIFELONG LEARNING & LITERACY TOTAL 9.09 9.24 9.15 -0.09
4820 ACCESS SERVICES
Access Manager 1.00 1.00 1.00 0.00
Assistant Circulation Manager 0.00 1.00 1.00 0.00
Customer Service Manager 1.00 1.00 1.00 0.00
Library Services Coordinator 3.00 3.00 2.00 -1.00
Collection Development Manager 1.00 1.00 0.00 -1.00
Library Assistant 3.00 3.00 3.00 0.00
Library Clerk 7.80 7.27 8.66 1.39
Shelver 3.33 3.06 2.53 -0.53
ACCESS SERVICES TOTAL 20.13 20.33 19.19 -1.14
4825 ENGAGEMENT SERVICES
Community Engagement Manager 1.00 1.00 1.00 0.00
Family Engagement Coordinator 2.00 1.00 1.00 0.00
Latino Engagement Librarian 1.00 1.00 1.00 0.00
Branch Assistant 4.26 1.00 0.00 -1.00
Library Assistant 1.67 0.67 0.67 0.00
Security Monitor 0.53 0.00 0.00 0.00
Supervising Librarian 1.00 0.00 0.00 0.00
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Library Clerk 2.12 0.00 0.00 0.00
ENGAGEMENT SERVICES TOTAL 13.58 4.67 3.67 -1.00
4826 ROBERT CROWN LIBRARY OPERATIONS
Library Assistant 0.00 1.00 2.00 1.00
Library Clerk 0.00 1.59 1.59 0.00
Branch Manager 0.00 1.00 1.00 0.00
Assistant Branch Manager 0.00 0.00 1.00 1.00
Branch Assistant 0.00 2.53 1.53 -1.00
Family Engagement Coordinator 0.00 1.00 1.00 0.00
ROBERT CROWN LIBRARY OPERATIONS TOTAL 0.00 7.12 8.12 1.00
4835 INNOVATION & DIGITAL LEARNING
Innovation & Digital Learning Manager 1.00 1.00 1.00 0.00
Library Assistant 5.18 5.35 5.07 -0.28
Library Assistant - Music Tech.1.00 1.00 1.00 0.00
Data and Technology Librarian 1.00 1.00 1.00 0.00
Technology Trainer 1.20 1.20 0.50 -0.70
Teen Services Librarian I 1.00 1.00 1.00 0.00
Teen Engagement Coordinator 1.00 1.00 1.00 0.00
INNOVATION & DIGITAL LEARNING TOTAL 11.38 11.55 10.57 -0.98
4840 MAINTENANCE
Custodian II 2.00 2.00 2.00 0.00
Custodian I 1.00 1.00 1.00 0.00
Security Supervisor 0.00 1.00 1.00 0.00
Assistant Facility Manager 0.00 1.00 1.00 0.00
Security Monitor 5.00 4.00 4.00 0.00
Facilities Management Supervisor 1.00 1.00 1.00 0.00
MAINTENANCE TOTAL 9.00 10.00 10.00 0.00
4845 ADMINISTRATION
Office Coordinator 1.00 1.00 1.00 0.00
Executive Director 1.00 1.00 1.00 0.00
Finance Manager 0.00 0.00 1.00 0.00
Assistant Library Director 1.00 1.00 1.00 0.00
Human Resources Manager 0.00 0.00 1.00 1.00
Collection Development Manager 0.00 0.00 1.00 1.00
Social Worker 1.00 1.00 0.00 -1.00
Administrative Lead 1.00 1.00 1.00 0.00
Management Analyst 1.00 1.00 0.00 -1.00
Systems Administrator 0.00 0.00 1.00 1.00
Volunteer Services Coordinator 0.00 0.00 0.67 0.67
Development Associate 1.34 1.34 1.00 -0.34
Development Manager 1.00 1.00 1.00 0.00
Marketing & Communications Manager 1.00 1.00 1.00 0.00
ADMINISTRATION TOTAL 9.34 9.34 11.67 2.33
LIBRARY TOTAL 81.20 80.83 80.95 0.12
LIBRARY FUND TOTAL 81.20 80.83 80.95 0.12
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Emergency Telephone System Fund (205)2024 2025 2026 25 - 26
Change
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
POLICE DEPARTMENT TOTAL 6.00 6.00 6.00 0.00
EMERGENCY TELEPHONE SYSTEM FUND TOTAL 6.00 6.00 6.00 0.00
CDBG Fund (215)2024 2025 2026 25 - 26
Change
5187 HOUSING REHABILITATION
Housing Loan Specialist 0.00 0.50 0.50 0.00
HOUSING REHABILITATION TOTAL 0.00 0.50 0.50 0.00
5220 CDBG ADMINISTRATION
Housing & Grants Supervisor 1.00 0.60 0.60 0.00
Senior Housing Planner 0.50 0.00 0.00 0.00
Housing Loan Specialist 0.00 0.50 0.50 0.00
PT Financial Analyst 0.50 0.50 0.50 0.00
Housing & Economic Development Analyst 1.00 0.40 0.30 -0.10
Senior Grants and Compliance Specialist 0.70 0.10 0.10 0.00
Compliance and Grants Coordinator 1.00 0.00 0.00 0.00
CDBG ADMINISTRATION TOTAL 4.70 2.10 2.00 -0.10
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 4.70 2.60 2.50 -0.10
CDBG FUND TOTAL 4.70 2.60 2.50 -0.10
HOME Fund (240)2024 2025 2026 25 - 26
Change
5430 HOME FUND
Housing & Economic Development Analyst 0.60 0.35 0.10 -0.25
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.60 0.35 0.10 -0.25
HOME FUND TOTAL 0.60 0.35 0.10 -0.25
Affordable Housing Fund (250)2024 2025 2026 25 - 26
Change
5465 AFFORDABLE HOUSING
Housing & Economic Development Analyst 0.40 0.00 0.35 0.35
Senior Housing Planner 0.00 0.50 1.00 0.50
Housing and Grant Supervisor 0.00 0.15 0.15 0.00
Housing and Grant Manager 0.00 0.50 1.00 0.50
AFFORDABLE HOUSING TOTAL 0.40 1.15 2.50 1.35
COMMUNITY DEVELOPMENT DEPARTMENT TOTAL 0.40 1.15 2.50 1.35
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AFFORDABLE HOUSING FUND TOTAL 0.40 1.15 2.50 1.35
Parking Fund (505)2024 2025 2026 25 - 26
Change
1560 REVENUE AND COLLECTIONS
Revenue Supervisor 0.50 0.00 0.00 0.00
Customer Service Representative 2.00 0.00 0.00 0.00
Collections Coordinator 1.00 0.00 0.00 0.00
REVENUE AND COLLECTIONS TOTAL 3.50 0.00 0.00 0.00
CITY MANAGER'S OFFICE TOTAL 3.50 0.00 0.00 0.00
4430 PARKS AND FACILITIES
Architect 0.50 0.50 0.50 0.00
PARKS AND FACILITIES TOTAL 0.50 0.50 0.50 0.00
4510 STREET MAINTENANCE
Traffic 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
PUBLIC WORKS AGENCY TOTAL 4.50 4.50 4.50 0.00
7005 PARKING SYSTEM MANAGEMENT
PEO/Parking Office Assistant 1.00 1.00 1.00 0.00
Management Analyst 0.00 0.00 0.50 0.50
Administrative Coordinator 0.00 0.00 0.50 0.50
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 3.00 3.00 4.00 1.00
7015 PARKING LOTS & METERS
Facilities Maintenance Worker III 3.00 3.00 3.00 0.00
PARKING LOTS & METERS TOTAL 3.00 3.00 3.00 0.00
ADMINISTRATIVE SERVICES DEPARTMENT TOTAL 6.00 6.00 7.00 1.00
PARKING SYSTEM FUND TOTAL 14.00 10.50 11.50 1.00
Water Fund (510)2024 2025 2026 25 - 26
Change
4105 PUBLIC WORKS AGENCY ADMIN
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
Plumbing Inspector 1.50 1.50 1.50 0.00
PUBLIC WORKS AGENCY ADMIN TOTAL 3.25 3.25 3.25 0.00
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4200 WATER PRODUCTION
Director of Public Works Agency 0.33 0.33 0.33 0.00
Civil Engineer II 2.00 1.00 1.00 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
GIS Engineering Technician 0.00 1.00 1.00 0.00
NPDES Compliance Coordinator 0.25 0.25 0.25 0.00
Administrative Lead 1.00 1.00 1.00 0.00
Water Production Bureau Chief 1.00 1.00 1.00 0.00
WATER PRODUCTION TOTAL 6.08 6.08 6.08 0.00
4208 WATER BILLING
Cust. Svc./Water Bill Coordinator 1.00 1.00 1.00 0.00
Billing Clerk 1.00 1.00 1.00 0.00
WATER BILLING TOTAL 2.00 2.00 2.00 0.00
4210 PUMPING
Division Chief, Pumping 1.00 1.00 1.00 0.00
Project Management Supervisor 1.00 1.00 1.00 0.00
Water Plant Operator 5.00 5.00 5.00 0.00
Water Worker I 1.00 1.00 1.00 0.00
Water Worker II 1.00 1.00 1.00 0.00
Pumping Technician 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 7.00 7.00 7.00 0.00
Water Worker I 1.00 1.00 1.00 0.00
Water Worker II 1.00 1.00 1.00 0.00
Filtration Technician 3.00 3.00 3.00 0.00
FILTRATION TOTAL 16.00 16.00 16.00 0.00
4440 WATER AND SEWER CAPITAL
Civil Engineer III 2.00 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 2.00 2.00 2.00 0.00
Crew Leader 1.00 1.00 1.00 0.00
STREET MAINTENANCE TOTAL 3.00 3.00 3.00 0.00
4540 DISTRIBUTION MAINTENANCE
Water Distribution Supervisor 1.00 1.00 1.00 0.00
Lead Service Line Replacement Coordinator 1.00 1.00 1.00 0.00
Water Worker I 3.00 3.00 3.00 0.00
Water Worker III 5.00 5.00 5.00 0.00
Water / Sewer Crew Leader 3.00 3.00 3.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 407
DISTRIBUTION MAINTENANCE TOTAL 13.00 13.00 13.00 0.00
PUBLIC WORKS AGENCY TOTAL 58.33 58.33 58.33 0.00
WATER FUND TOTAL 58.33 58.33 58.33 0.00
Sewer Fund (515)2024 2025 2026 25 - 26
Change
4530 SEWER MAINTENANCE
Management Analyst 0.50 0.50 0.50 0.00
Plumbing Inspector 0.50 0.50 0.50 0.00
GIS / Engineering Technician 1.00 1.00 1.00 0.00
Sewer Supervisor 1.00 1.00 1.00 0.00
Water Worker I 2.00 2.00 2.00 0.00
Water Worker II 1.00 1.00 1.00 0.00
Civil Engineer II 0.50 0.50 0.50 0.00
Civil Engineer III 0.25 0.25 0.75 0.50
Water Worker III 1.00 1.00 1.00 0.00
NPDES Compliance Coordinator 0.75 0.75 0.75 0.00
Water/Sewer Crew Leader 4.00 4.00 4.00 0.00
SEWER MAINTENANCE TOTAL 12.50 12.50 13.00 0.50
PUBLIC WORKS AGENCY TOTAL 12.50 12.50 13.00 0.50
SEWER FUND TOTAL 12.50 12.50 13.00 0.50
Solid Waste Fund (520)2024 2025 2026 25 - 26
Change
4310 REFUSE COLLECTION & DISPOSAL
Director of Public Works Agency 0.17 0.17 0.17 0.00
Solid Waste Coordinator 1.00 1.00 1.00 0.00
Public Services Bureau Chief 0.25 0.25 0.25 0.00
Sustainability Manager 0.25 0.25 0.25 0.00
PW Crew Leader 2.00 2.00 2.00 0.00
Public Works Maintenance Worker I 1.00 1.00 1.00 0.00
Sanitation Supervisor 1.00 1.00 1.00 0.00
Equipment Operator II 11.00 11.00 11.00 0.00
REFUSE COLLECTION & DISPOSAL TOTAL 16.67 16.67 16.67 0.00
PUBLIC WORKS AGENCY TOTAL 16.67 16.67 16.67 0.00
SOLID WASTE FUND TOTAL 16.67 16.67 16.67 0.00
Fleet Maintenance Fund (600)2024 2025 2026 25 - 26
Change
7710 FLEET MAINTENANCE
Administrative Lead 0.50 0.50 0.50 0.00
Facilities & Fleet Supervisor 1.00 1.00 2.00 1.00
Facilities & Fleet Division Manager 0.50 0.50 0.50 0.00
Equipment Mechanic III 7.00 7.00 7.00 0.00
Fleet Asset Administrator 1.00 1.00 1.00 0.00
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 408
FFM Procurement Specialist 0.00 0.50 0.50 0.00
Lead Mechanic 2.00 2.00 2.00 0.00
MAJOR MAINTENANCE TOTAL 12.00 12.50 13.50 1.00
ADMINISTRATIVE SERVICES DEPARTMENT TOTAL 12.00 12.50 13.50 1.00
FLEET SERVICES FUND TOTAL 12.00 12.50 13.50 1.00
ALL FUNDS FTE TOTAL 884.18 894.46 897.26 2.80
Budgeted FTE by Department
Department 2024 2025 2026 2025-2026
(Across All Funds)Adopted Adopted Adopted Difference
13 - City Council 1 1 1 0
14 - City Clerk 2 2 2 0
15 - City Manager's Office 42 56.5 56.5 0
17 - Law 9 9 9 0
19 - Administrative Services 86 71.5 71.5 0
21 - Community Development 38.5 40.5 40.5 0
22 - Police 209 209 209 0
23 - Fire 118.5 118.5 118 -0.5
24 - Health & Human Services 29.5 28.65 27.9 -0.75
30 - Parks & Recreation 94.48 101.48 104.41 2.93
40 - Public Works 173.5 175.5 176.5 1
48 - Library 81.2 80.83 80.95 0.12
Total:884.18 894.46 897.26 2.8
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 409
Personnel Changes
As part of the FY 2026 budget process, department directors requested several new positions to include
in the budget. In total, 3.5 additional FTE were authorized in the FY 2026 budget. When netted with
other positions that were eliminated or repurposed, the total budget increase in FY 2026 was 2.8 FTE
across all funds.
Fund Department Position FTE Explanation
General Public Works
Agency -
Greenways
Public Works
Maintenance
Worker II
1.0 Given the growing scope of responsibilities for
the Greenways Division, existing staffing levels
are insufficient to maintain desired service
quality. This position will assist with weeding,
mowing, trimming, and inspections of parks
facilities.
General City Manager's
Office -
Community
Engagement
Graphic Deisgn
and Video
Specialist
0.5 Currently, the City relies on seasonal employees
to assist in the creation of graphics design and
video content for community engagement. A
permanent part-time position is recommended
to better produce engaging multi-media content
year-round for the City's website and other
digital platforms.
Total In General Fund 1.5
Fund Department Position FTE Explanation
Human
Services Fund
Parks &
Recreation
Crisis Alternative
Responders
2.0
Adding two additional FTE allows for the
addition of one additional CARE Team that can
respond to calls. Adding this additional team
would allow the City to expand coverage of the
program by 18 hours per week (additional late
day availability) and respond to 17% more calls
for service.
Total in Other Funds 2.0
Table of ContentsPosition Control
FY 2026 Adopted Budget | Evanston Page 410
DEBT
Table of ContentsDebt
FY 2026 Adopted Budget | Evanston Page 411
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 a rating of AA by S&P for the 2024 series bonds.
Types of Debt
The City finances capital improvement projects primarily through the issuance of general obligation (GO) bonds. Bonds
issued for general municipal purposes are repaid through property tax revenues, while certain project-specific bonds may
be supported by alternative revenue sources, including water and sewer fees, special assessments, Tax Increment
Financing (TIF) funds, or external donations.
In addition to GO bonds, the City utilizes low-interest loans from the Illinois Environmental Protection Agency (IEPA) to
fund water and sewer infrastructure projects. These loans are repaid exclusively through water and sewer fees and are not
supported by property taxes, allowing the City to preserve general fund resources while investing in essential utility
systems.
Annual Debt Service
The FY 2026 budget includes principal and interest payments for general obligation bonds and IEPA loans. All
governmental-type debt is paid through the Debt Service Fund. Many funds have transfers to the Debt Service Fund to
reduce the amount of debt paid directly through property taxes.
Fund 2023 2024 2025 2026
Library Debt Service $507,913 $574,677 $576,946 $547,823
Debt Service $15,197,222 $15,460,034 $15,981,861 $15,614,798
Water $4,072,486 $4,826,609 $6,395,895 $7,532,420
Sewer $3,809,232 $3,550,270 $2,668,164 $2,670,779
Parking $76,150 $79,150 $76,900 $76,900
Total Annual Debt Service $23,663,003 $24,490,740 $25,699,766 $26,442,720
Fund 2023 2024 2025 2026
Howard-Ridge TIF $320,913 $288,513 $287,113 $290,513
Dempster-Dodge TIF $164,483 $166,857 $168,943 $170,723
Chicago-Main TIF $241,355 $242,480 $243,240 $243,620
Crown Construction $945,000 $619,118 $588,369 $629,869
Special Assessment $363,360 $333,652 $230,631 $165,676
Sewer (sewer surcharge)$283,858 $293,321 $304,251 $214,008
Total Transfers to Debt Service $2,318,969 $1,943,941 $1,822,547 $1,714,409
Table of ContentsCity Debt Summary
FY 2026 Adopted Budget | Evanston Page 412
Current Principal Debt – As of December 31, 2025
The table below shows the current outstanding principal for GO Bond and Federal and State loans at the end of FY 2025.
As of
12/31/2022
As of
12/31/2023
As of
12/31/2024
As of
12/31/2025
General City $128,908,440 $119,829,709 $128,165,633 $118,116,306
Library Fund $5,761,880 $5,486,150 $5,132,758 $4,762,675
Total Tax Suppor ted G.O. Debt $134,670,320 $125,315,859 $133,298,391 $122,878,981
Water Fund $28,454,722 $27,017,987 $39,819,891 $37,670,918
Sewer Fund $3,501,990 $3,266,019 $3,016,428 $2,756,605
Sewer Surcharge $499,321 $356,648 $0 $0
Parking Fund $1,380,000 $1,340,000 $1,295,000 $1,250,000
Special Assessment Fund $1,398,646 $1,093,487 $805,290 $553,496
Tax-Increment Financing (TIF) Districts $7,680,000 $7,235,000 $6,805,000 $6,360,000
Total Self-Suppor ting G.O. Debt $42,914,679 $40,309,141 $51,741,609 $48,591,019
Total Principal Outstanding - G.O. Debt $177,584,999 $165,625,000 $185,040,000 $171,470,000
Sewer Fund - IEPA Loans*$14,887,925 $11,704,349 $8,772,900 $6,652,911
Water Fund - IEPA Loans*$32,615,902 $41,605,321 $57,023,732 $54,154,291
Water Fund - WIFIA Loans*$0 $0 $4,823,650 $9,477,769
Total Principal Outstanding - IEPA/WIFIA Lo $47,503,827 $53,309,670 $70,620,282 $70,284,971
*WIFIA and IEPA Principal Debt as of 12/31/2025 is Estimated
New Debt
The 2026 Budget includes the issuance of debt for capital improvement projects. More information on specific 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.
2026
Capital Improvement Fund $26,223,000
Library Capital Improvement Fund $1,155,000
Water Fund $22,548,000
Sewer Fund $3,750,000
Total GO Bond Proceeds Revenue $53,676,000
Water Fund – IEPA Loans $11,475,000
Total IEPA Loan Proceeds Revenue $11,475,000
Table of ContentsCity Debt Summary
FY 2026 Adopted Budget | Evanston Page 413
Debt Snapshot
Debt service requirements for FY 2026 are $19,360,385. Of this amount, $6,046,470 is
abated and paid for through means other than the property tax levy including TIF
increment, water and sewer fees, and special assessments. The City's Debt Service levy
($12,766,093) and Library Debt Service levy ($547,822) cover the remaining debt service. This
section details future debt service requirements for all outstanding bond issuances.
Schedule of Annual Debt Service Payments - Principal and Interest
Bond Series Name 2026 2027 2028 2029 2030-2044 Total (2026-
2044)
2013A Capital Projects $994,995 $870,395 $869,595 $872,125 $3,484,664 $7,091,774
2014A Capital Projects $836,675 $835,677 $836,177 $836,075 $4,183,638 $7,528,242
2015A Capital Projects $903,237 $907,437 $905,437 $907,437 $5,438,393 $9,061,941
2016A Capital Projects $928,538 $874,938 $871,138 $872,138 $6,102,345 $9,649,097
2016B Refunding $890,950 $0 $0 $0 $0 $890,950
2017A Capital Projects $995,725 $992,925 $934,125 $938,425 $7,469,121 $11,330,321
2017B Refunding $1,028,402 $1,029,600 $0 $0 $0 $2,058,002
2017C TIF Capital Projects $414,343 $420,933 $413,733 $416,333 $2,541,024 $4,206,366
2018D TIF Capital Projects $290,513 $288,513 $291,313 $289,283 $2,605,196 $3,764,818
2018A Robert Crown Center $1,688,869 $1,687,619 $1,689,369 $1,688,869 $23,645,064 $30,399,790
2018B Capital Projects $1,437,550 $1,440,050 $1,440,300 $1,438,300 $12,939,368 $18,695,568
2018C Refunding $967,400 $968,000 $967,200 $0 $0 $2,902,600
2019A Robert Crown Center $966,000 $966,000 $970,000 $967,750 $13,562,000 $17,431,750
2019B Capital Projects $1,027,749 $1,026,750 $1,024,500 $1,025,999 $10,256,249 $14,361,247
2020A Capital Projects $720,850 $721,100 $720,350 $808,600 $14,437,300 $17,408,200
2020B Refunding $1,724,550 $1,723,550 $1,724,050 $1,730,800 $2,461,900 $9,364,850
2021A Capital Projects $772,271 $772,051 $771,347 $775,159 $7,114,447 $10,205,275
2021B Refunding $344,118 $344,737 $345,091 $345,180 $1,037,722 $2,416,848
2024 Capital Projects $2,427,650 $2,432,400 $2,434,400 $2,433,650 $36,492,200 $46,220,300
TOTAL $19,360,385 $18,302,675 $17,208,125 $16,346,123 $153,770,631 $224,987,939
Table of ContentsDebt Service by Series
FY 2026 Adopted Budget | Evanston Page 414
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 financial 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)
ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.
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 specific public purposes.
An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of
the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
ARPA: American Rescue Plan Act. The City received $43 million in federal COVID-19 relief funding from 2021 to 2022.
ASPIRE Program: An internship program for high school students and recent graduates to shadow healthcare workers in the NorthShore
University Health System in Evanston.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a
report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management
tool in evaluating the fiscal 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) findings 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 specified 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 specific area of a community receives benefit 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 benefit 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 specified sum of money,
alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with
periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Table of ContentsGlossary
FY 2026 Adopted Budget | Evanston Page 415
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.
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 fixed-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 specified 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 financial 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 define 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 fixed asset improvements. Among other
information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those
items that were not recommended. (See Capital Assets, Fixed Assets)
CARP: In 2018, the Evanston City Council approved the City's Climate Action and Resilience Plan (CARP), which calls for carbon neutrality by 2050,
zero waste by 2050 and 100% renewable electricity by 2030 among other goals. The plan identifies critical actions that need to be taken in order for
Evanston to play its part in avoiding cataclysmic climate change as well as identifies key strategies in ensuring Evanston is prepared to deal with
those climate hazards.
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as
custodian of cash and bank deposits.
Cash Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.
Cash Management: The process of monitoring the ebb and flow 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.
Certificate 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 specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain
specified time, or upon notice in writing.
Classification 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 classified its real properties, local officials 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, benefits, 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 officials of a primary government are financially accountable. In addition, a
component unit can be another organization for which the nature and significance of its relationship with the primary government is such that
exclusion would cause the reporting entity’s financial 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 financial deficits or provide financial assistance.
Table of ContentsGlossary
FY 2026 Adopted Budget | Evanston Page 416
Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.
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-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve
the benefit 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.
Deficit: When revenues minus expenses is less than $0 in a Fiscal Year it is called a deficit. A budgeted deficit 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 specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial 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 identified. 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 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.
Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.
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 benefit) trust funds, investment trust funds, private- purpose
trust funds, and agency funds.
Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement,
and cash flow statement.
Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.
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 float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Table of ContentsGlossary
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FOIA: Refers to requests for public information that are submitted to the CIty of Evanston in compliance with the State of Illinois' Freedom of
Information Act (FOIA).
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 benefits 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 identified activities or attaining
certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal
government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for
independently in accordance with specific 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.
Fund Balance: An accounting term referring to the difference between assets and liabilities, or the net position of governmental funds calculated
according to generally accepted accounting principles (GAAP).
GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their
financial statements.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of
governmental financial statements. GASB 34 requires a report on overall financial 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 financial 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 benefits 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 financial 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.
Governing Body: A board, committee, commission, or other executive or policymaking body of a government jurisdiction.
Government Finance Officers Association (GFOA): The Government Finance Officers Association (GFOA) is a professional organization for
government finance officials 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 fixed 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 financial 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 reflected 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.
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Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with
laws and regulations, aiming to prevent fraud and errors.
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 specified 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 fixed assets used in governmental operations.
Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.
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.
Major Funds: Funds whose revenues, expenditures, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding
totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds.
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.
Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,”
“expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer.
The official 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 fiscal 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 efficiency.
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, with an emphasis on outputs.
Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to
recover the cost of providing goods or services to the general public on a user-fee basis.
Purchased Services: The cost of services that are provided by a vendor.
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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 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.
Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.
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 specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation on 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.
SSA: Refers to Special Service Area (SSA), where a separate property tax is levied for enchanced services beyond typical municipal operations.
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.
Tax Title Foreclosure: The procedure to obtain legal title to real property already in tax title and on which property taxes are overdue.
TIF: Refers to Tax Increment Financing (TIF) Districts, which are areas designated by local governments. Additional property taxes generated within
a TIF after the designation is applied are dedicated to improvements within the TIF. The City of Evanston has five (5) active TIFs.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific 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 (funds may not be loaned, used the bank’s reserves, or disbursed).
Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved,
and are therefore available for expenditure once certified 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 reflect its market, or full and fair cash value.
WIFIA Loans: The Water Infrastructure Finance and Innovation Act of 2014 (WIFIA) established the WIFIA program, a federal credit program
administered by EPA for eligible water and wastewater infrastructure projects.
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