HomeMy WebLinkAbout2020.02 February Monthly Report
To: Erika Storlie, City Manager
From: Hitesh Desai, CFO/City Treasurer
Kate Lewis -Lakin, Budget Coordinator
Subject: Feburary 2020 Monthly Financial Report
Date: April 28, 2020
Please find attached the unaudited financial statements as of February 29, 2020. A
summary by fund for revenues, expenditures, fund and cash balances is as follows:
February 2020 Revenue Expense Net Fund Balance Cash Balance
100 GENERAL FUND 16,043,627 16,317,474 (273,848) 15,394,886 11,915,776
175 GENERAL ASSISTANCE FUND 105,935 174,708 (68,773) 294,266 294,216
176 HEALTH AND HUMAN SERVICES 467,526 121,856 345,670 376,429 376,429
177 REPARATIONS FUND 2,925 - 2,925 4,260 4,260
180 GOOD NEIGHBOR FUND 1,000,752 145,825 854,927 1,107,472 1,107,472
185 LIBRARY FUND 885,825 1,195,521 (309,696) 1,759,947 1,761,166
186 LIBRARY DEBT SERVICE FUND - - - 1,144 327,108
187 LIBRARY CAPITAL IMPROVEMENT FD - - - 1,378,484 1,052,520
200 MOTOR FUEL TAX FUND 565,806 400,774 165,032 2,834,065 2,507,095
205 EMERGENCY TELEPHONE (E911) FUND 191,930 225,568 (33,638) 1,237,322 853,573
210 SPECIAL SERVICE AREA (SSA) #4 - - - (226,193) (226,193)
215 CDBG FUND - 71,300 (71,300) (8,003) (8,003)
220 CDBG LOAN FUND 6,603 36,939 (30,336) 197,049 197,049
235 NEIGHBORHOOD IMPROVEMENT 179 23 156 172,020 172,020
240 HOME FUND 31,480 26,301 5,179 12,704 12,704
250 AFFORDABLE HOUSING FUND 43,781 19,543 24,238 3,949,840 4,076,482
320 DEBT SERVICE FUND 1,824,101 - 1,824,101 2,241,533 2,264,556
330 HOWARD-RIDGE TIF FUND 20,521 31,653 (11,132) 2,113,632 2,114,321
335 WEST EVANSTON TIF FUND 51,369 22,503 28,867 739,342 739,342
340 DEMPSTER-DODGE TIF FUND 16,872 27,645 (10,773) 97,030 97,030
345 CHICAGO-MAIN TIF 37,508 43,438 (5,930) 680,824 680,824
350 SPECIAL SERVICE AREA (SSA) #6 35,779 0 35,779 41,121 41,121
415 CAPITAL IMPROVEMENTS FUND 107,444 362,946 (255,503) 12,341,479 13,323,277
416 CROWN CONSTRUCTION FUND 1,049,431 31,301 1,018,130 8,664,281 12,531,993
417 CROWN COMMUNITY CTR MAINTENANCE 29,167 - 29,167 29,167 29,167
420 SPECIAL ASSESSMENT FUND 91,766 79,665 12,101 2,939,907 2,936,724
505 PARKING SYSTEM FUND 2,179,686 1,916,683 263,003 1,798,065 2,774,258
510 WATER FUND 5,070,285 2,003,207 3,067,079 9,884,963 6,709,431
515 SEWER FUND 1,460,564 928,227 532,337 7,684,233 4,299,168
520 SOLID WASTE FUND 585,422 686,195 (100,774) (634,439) (1,169,594)
600 FLEET SERVICES FUND 517,962 319,375 198,587 319,446 (887,047)
601 EQUIPMENT REPLACEMENT FUND 247,126 662,160 (415,034) 414,510 216,952
605 INSURANCE FUND 3,245,848 3,632,386 (386,538) (11,979,636) (6,589,332)
Grand Total 35,917,220 29,483,216 6,434,004 65,861,149 64,535,864
Memorandum
Included above are ending fund and cash balances as of February 29, 2020.
Cash balance represents liquid cash and/or invested assets which can be used (or easily
sold) to support and fund current operations. Fund balance includes illiquid assets or
future cash receipts or disbursements such as receivables (in cluding property tax) due to
the City and accounts payable/accrued expenses. All fund balances are unaudited.
General Fund
The unaudited financial statements show the General Fund as of February 29, 2020 with a
fund balance of $15,394,886 and cash balance of $11,915,776. The attached financials
show year-end General Fund revenues at 13.5% of budget and expenses at 13.9% of
budget. These are lower than target of 17%.
For revenues, this is because the first installment of property taxes is received in February
and March. As of February 29, 10.6% of property tax revenue ot the General Fund has
been received. The second installment of property taxes is received in July and August.
Expenses are also lower than target, as January and February are typically lower months
for program spending and overtime. The mild winter weather in these months also
contributed to keeping costs low.
Staff continues to monitor Police and Fire overtime expenses. Through January, Police
had spent 13.5% of budget for overtime, and Fire had spent 23.3% of budget. For Police,
this is below target of 17%, as January and February tend to be slower months . For Fire it
is higher, due to continuing vacancies in the department that require hirebacks to maintain
minimum staffing. Overtime is typically higher in the summer months.
Overtime Expenses 2019 Actual 2020 Budget 2020 YTD % Budget
Police $1,485,193 $1,486,784 $201,123 13.5%
Fire $1,380,088 $859,956 $200,686 23.3%
Enterprise Funds
Parking fund revenues through February 29, 2020 are at 16.7% of budget and expenses
are at 14%. The 2019 ending fund balance was $1,535,062.
Through February 29, 2020, the Water Fund appears low on revenue and expenses. This
is because the budget included multiple large capital projects, with IEPA loan funding
budgeted in Other Revenue and expenses budgeted in Capital Outlay. The 2019 ending
fund balance has been adjusted to $6,817,885.
The Water Fund revenues reflect payment from the Village of Skokie at the rate of $0.81
per 1000 gallons against the billed rate of $2.06 per 1000 gallons. This issue is currently
being challenged in the court.
Through February 29, 2020, the Sewer Fund also appears low on expenses due to capital
project budgets that will have spending continuing into 2020. These projects are primarily
funded through IEPA loan financing, budgeted as Other Revenue. The 2019 ending fund
balance was $7,151,896.
Through February 29, 2020, the Solid Waste Fund has a negative fund balance of
$634,439 and a negative cash balance of $1,169,594. The fund ended 2019 with a surplus
of $570,349, bringing it to an ending balance of negative $533,665. Staff plans to bring this
fund into balance in the next 2 years by continuing to use property tax reve nue and
budgeted surpluses.
Other Funds
Through February 29, 2020, the SSA #4 Fund is showing a negative fund balance of
$226,193 and negative cash balance of $226,193.
Through February 29, 2020, the Capital Improvements Fund is showing a fund balance of
$12,341,479 and a cash balance of $13,323,277. The fund continues to spend down
2019B bond proceeds received in June 2019.
Through February 29, 2020, the Crown Construction fund is showing fund balance of
$8,664,2881 and cash balance of $12,531,993. The fund continues to spend down
balances from bond proceeds and gifts from the Friends of Robert Crown in 2019.
Through February 29, 2020, the Insurance Fund is showing a negative fund balance of
$11,979,636 and a negative cash balance of $6,589,332. The fund had high expenses in
the first quarter from legal fees and settlements. Fund balance is significantly lower than
cash balance due to accrued liabilities for pending litigations .
If there are any questions on the attached report, please contact me by phone at (847)
448-8082 or by email: hdesai@cityofevanston.org. Detailed fund summary reports can be
found at: http://www.cityofevanston.org/city-budget/financial-reports/.
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Hitesh Desai, Treasurer of the City
of Evanston, hereby affirm that I have reviewed the February 29, 2020 year-to-date
financial information and reports which to the best of my knowledge appear accurate and
complete.
January February March April May*June July August September October*November*December
2020 Unreserved
Fund Balance 15,446,541$ 15,394,886$
2019 Unreserved
Fund Balance 14,074,270$ 15,248,569$ 19,960,779$ 18,594,617$ 17,601,206$ 16,913,780$ 19,181,628$ 21,272,425$ 20,103,645$ 19,396,425$ 16,634,199$ 15,668,724$
2020 Cash Balance 10,333,157$ 11,915,776$
2019 Cash Balance 10,603,771$ 14,634,340$ 17,403,563$ 16,875,201$ 16,013,733$ 10,547,544$ 13,286,786$ 15,561,077$ 15,627,196$ 13,669,397$ 11,039,528$ 11,290,625$
*In 2020, May and October have 3 paydays. In 2019, May and November had 3 paydays.
2020 and 2019 Fund and Cash Balance - General Fund
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020 Unreserved Fund Balance
2019 Unreserved Fund Balance
2020 Cash Balance
2019 Cash Balance
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
100 GENERAL FUND Target = 17%
Revenue
Property Taxes 29,888,938 29,362,987 3,118,814 3,119,436 10.6%
Other Taxes 53,637,882 55,240,000 3,239,697 7,554,271 13.7%
Licenses, Permits and Fees 7,667,185 7,663,550 611,252 1,195,901 15.6%
Charges for Services 9,222,780 10,187,350 1,140,214 1,731,195 17.0%
Fines and Forfeitures 5,108,236 4,670,500 245,727 533,511 11.4%
Interest Income 210,194 55,000 16,580 31,571 57.4%
Intergovernmental Revenue 1,506,263 1,006,967 67,937 233,402 23.2%
Other Revenue 1,152,940 1,655,100 87,313 147,823 8.9%
Interfund Transfers 8,817,013 8,979,103 748,259 1,496,517 16.7%
Revenue Total 117,211,433 118,820,557 9,275,792 16,043,627 13.5%
Expenses
13 CITY COUNCIL 540,902 552,609 40,977 83,139 15.0%
14 CITY CLERK 218,776 182,073 11,282 22,564 12.4%
15 CITY MANAGER'S OFFICE 7,994,888 8,924,121 582,605 1,127,933 12.6%
17 LAW 706,077 683,577 36,237 81,735 12.0%
19 ADMINISTRATIVE SERVICES 9,752,431 10,312,914 598,775 1,123,219 10.9%
21 COMMUNITY DEVELOPMENT 3,082,258 3,425,044 235,305 463,761 13.5%
22 POLICE 38,962,955 41,131,727 3,845,612 6,242,042 15.2%
23 FIRE MGMT & SUPPORT 25,332,850 25,985,716 2,242,994 3,764,054 14.5%
24 HEALTH 2,975,767 1,374,177 130,250 248,644 18.1%
30 PARKS, REC. AND COMMUNITY SERV.12,364,345 11,661,451 668,546 1,268,941 10.9%
40 PUBLIC WORKS AGENCY 13,243,824 12,967,082 934,863 1,891,442 14.6%
Expenses Total 115,175,072 117,200,492 9,327,446 16,317,474 13.9%
Net 2,036,361 1,620,065 (51,654) (273,848)
Beginning Fund Balance 13,632,363 15,668,724 15,668,724 Fund Balance %
Ending Fund Balance 15,668,724 17,288,789 15,394,876 13.1%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
505 PARKING SYSTEM FUND Target = 17%
Revenue
Licenses, Permits and Fees 79,053 75 75 100.0%
Charges for Services 10,298,674 12,638,475 1,017,605 2,064,130 16.3%
Interest Income 113,897 20,000 2,816 5,336 26.7%
Other Revenue 484,328 356,700 90,343 110,144 30.9%
Revenue Total 10,975,952 13,015,175 1,110,839 2,179,686 16.7%
Expenses
Salary and Benefits 1,750,358 1,756,950 119,225 244,995 13.9%
Services and Supplies 4,505,080 4,913,316 518,175 1,018,187 20.7%
Insurance and Other Chargebacks 333,968 350,667 29,222 58,444 16.7%
Miscellaneous 51,935 100,000 - 0.0%
Contingencies - - 0.0%
Capital Outlay 50,801 1,575,000 23,366 73,072 4.6%
Interfund Transfers 3,162,807 4,631,907 260,992 521,985 11.3%
Debt Service 1,006 34,354 - 0.0%
Depreciation Expense 2,694,291 - 0.0%
Expenses Total 12,550,246 13,362,194 950,981 1,916,683 14.3%
Net (1,574,293) (347,019) 159,858 263,003
Beginning Fund Balance 3,109,355 1,535,062 1,535,062 Fund Balance %
Ending Fund Balance 1,535,062 1,188,043 1,798,065 13.5%
510 WATER FUND
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
Target = 17%
Revenue
Charges for Services 16,810,050 23,068,270 1,328,902 2,659,126 11.5%
Interest Income 734,037 70,000 78,160 158,406 226.3%
Licenses, Permits and Fees 51,805 50,000 6,175 15,191 30.4%
Other Revenue 448,762 24,935,200 2,212,441 2,237,563 9.0%
Revenue Total 18,044,655 48,123,470 3,625,679 5,070,285 10.5%
Expenses
Salary and Benefits 5,355,120 5,774,506 449,910 908,399 15.7%
Services and Supplies 3,196,372 5,794,210 336,718 347,125 6.0%
Insurance and Other Chargebacks 500,523 1,513,955 42,830 85,659 5.7%
Capital Outlay 168,327 30,785,000 - 0.0%
Debt Service 924,577 2,291,201 - 0.0%
Interfund Transfers 3,932,313 3,972,140 331,012 662,023 16.7%
Miscellaneous 300 15,000 - 0.0%
Contingencies 1,000 1,000 - 0.0%
Depreciation Expense 2,648,980 - 0.0%
Expenses Total 16,727,512 50,147,012 1,160,469 2,003,207 4.0%
Net 1,317,143 (2,023,542) 2,465,210 3,067,079
Beginning Fund Balance 5,500,742 6,817,885 6,817,885 Fund Balance %
Ending Fund Balance 6,817,885 4,794,343 9,884,963 19.7%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
515 SEWER FUND Target = 17%
Revenue
Charges for Services 10,780,345 10,410,200 725,889 1,454,817 14.0%
Interest Income 39,012 25,000 3,850 5,747 23.0%
Other Revenue 14,594 3,601,000 - 0.0%
Revenue Total 10,833,951 14,036,200 729,738 1,460,564 10.4%
Expenses
Salary and Benefits 1,297,414 1,373,834 99,769 200,037 14.6%
Services and Supplies 249,225 1,462,150 3,947 3,947 0.3%
Insurance and Other Chargebacks 282,082 306,557 25,546 51,093 16.7%
Miscellaneous 2,288 1,500 - 0.0%
Capital Outlay (10,482) 3,432,000 - - 0.0%
Interfund Transfers 1,773,532 2,337,531 69,794 139,589 6.0%
Debt Service 796,129 5,803,653 349,317 533,562 9.2%
Depreciation Expense 3,681,927 - 0.0%
Expenses Total 8,072,115 14,717,225 548,374 928,227 6.3%
Net 2,761,836 (681,025) 181,364 532,337
Beginning Fund Balance 4,390,060 7,151,896 7,151,896 Fund Balance %
Ending Fund Balance 7,151,896 6,470,871 7,684,233 52.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
520 SOLID WASTE FUND Target = 17%
Revenue
Property Taxes 820,000 1,332,500 - 0.0%
Charges for Services 4,238,116 4,202,300 284,961 541,485 12.9%
Other Revenue 129,377 122,000 2,891 27,862 22.8%
Interfund Transfers 150,000 - 0.0%
Licenses, Permits and Fees 300,733 297,000 700 16,075 5.4%
Revenue Total 5,638,226 5,953,800 288,552 585,422 9.8%
Expenses
Salary and Benefits 1,060,573 1,380,102 90,509 188,103 13.6%
Services and Supplies 3,521,985 3,651,621 305,600 442,766 12.1%
Insurance and Other Chargebacks 898 - 0.0%
Miscellaneous 12,882 10,000 - 0.0%
Capital Outlay 121,728 357,520 1,600 1,600 0.4%
Interfund Transfers 322,362 438,462 26,864 53,727 12.3%
Debt Service 666 - 0.0%
Depreciation Expense 26,783 - 0.0%
Expenses Total 5,067,877 5,837,705 424,572 686,195 11.8%
Net 570,349 116,095 (136,020) (100,774)
Beginning Fund Balance (1,104,014) (533,665) (533,665) Fund Balance %
Ending Fund Balance (533,665) (417,570) (634,439) -10.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
175 GENERAL ASSISTANCE FUND Target = 17%
Revenue
Property Taxes 903,910 1,080,000 104,800 104,800 9.7%
Interest Income 15,380 1,000 477 1,134 113.4%
Other Revenue 21,723 27,500 - 0.0%
Revenue Total 941,013 1,108,500 105,278 105,935 9.6%
Expenses
Salary and Benefits 385,919 442,866 33,134 65,694 14.8%
Services and Supplies 788,429 865,982 55,355 109,034 12.6%
Miscellaneous 5,319 7,000 (10) (20) -0.3%
Expenses Total 1,179,667 1,315,848 88,479 174,708 13.3%
Net (238,654) (207,348) 16,799 (68,773)
Beginning Fund Balance 601,694 363,040 363,040 Fund Balance %
Ending Fund Balance 363,040 155,692 294,267 22.4%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
176 HUMAN SERVICES FUND Target = 17%
Revenue
Interest Income 163 - 14 93 100.0%
Other Revenue 8,000 1,100 1,100 13.8%
Interfund Transfers 828,471 100,000 8,333 16,667 16.7%
Intergovernmental Revenue 70,006 155,000 5,833 11,667 7.5%
Property Taxes 3,110,000 438,000 438,000 14.1%
Revenue Total 898,640 3,373,000 453,281 467,526 13.9%
Expenses
Salary and Benefits 1,342 1,609,824 55,788 89,704 5.6%
Services and Supplies 125,894 1,346,243 4,648 7,705 0.6%
Miscellaneous 265,000 - 0.0%
Community Sponsored Organizations 754,291 143,333 23,889 23,889 16.7%
Interfund Transfers 3,352 279 559 16.7%
Expenses Total 881,526 3,367,752 84,604 121,856 3.6%
Net 17,114 5,248 368,677 345,670
Beginning Fund Balance 13,645 30,759 30,759 Fund Balance %
Ending Fund Balance 30,759 36,007 376,429 11.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
177 REPARATIONS FUND Target = 17%
Revenue
Other Taxes - 250,000 - 0.0%
Other Revenue 1,335 - 2,500 2,925 100.0%
Revenue Total 1,335 250,000 2,500 2,925 1.2%
Expenses
Miscellaneous 250,000 - 0.0%
Expenses Total 250,000 - 0.0%
Net 1,335 - 2,500 2,925
Beginning Fund Balance - 1,335 1,335 Fund Balance %
Ending Fund Balance 1,335 1,335 4,260 1.7%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
180 GOOD NEIGHBOR FUND Target = 17%
Revenue
Interest Income 4,307 2,000 573 752 37.6%
Other Revenue 1,000,000 1,000,000 1,000,000 100.0%
Revenue Total 1,004,307 1,002,000 573 1,000,752 99.9%
Expenses
Services and Supplies 583 - 95 112 100.0%
Miscellaneous 125,781 125,000 712 0.6%
Interfund Transfers 630,000 875,000 72,500 145,000 16.6%
Expenses Total 756,364 1,000,000 72,595 145,825 14.6%
Net 247,943 2,000 (72,022) 854,927
Beginning Fund Balance 4,602 252,545 252,545 Fund Balance %
Ending Fund Balance 252,545 254,545 1,107,472 110.7%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
185 LIBRARY FUND Target = 17%
Revenue
Property Taxes 6,739,362 7,252,000 783,856 783,856 10.8%
Interest Income 108,898 15,000 4,763 10,773 71.8%
Other Revenue 405,427 590,000 47,212 8.0%
Interfund Transfers 345,000 275,948 5,833 11,667 4.2%
Charges for Services 445 - 39 54 100.0%
Fines and Forfeitures 84,204 60,000 (439) 7,396 12.3%
Intergovernmental Revenue 150,330 108,000 14,616 13.5%
Library Revenue 122,317 207,000 10,251 5.0%
Revenue Total 7,955,983 8,507,948 794,053 885,825 10.4%
Expenses
Salary and Benefits 5,038,913 5,831,013 418,047 843,258 14.5%
Services and Supplies 1,908,941 2,274,890 245,885 293,201 12.9%
Capital Outlay 2,353 12,500 - 0.0%
Interfund Transfers 437,787 354,375 29,531 59,063 16.7%
Miscellaneous 1,500 - 0.0%
Expenses Total 7,389,495 8,472,778 693,463 1,195,521 14.1%
Net 566,488 35,170 100,590 (309,696)
Beginning Fund Balance 1,503,155 2,069,643 2,069,643 Fund Balance %
Ending Fund Balance 2,069,643 2,104,813 1,759,947 20.8%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
186 LIBRARY DEBT SERVICE FUND Target = 17%
Revenue
Property Taxes 350,000 480,144 - - 0.0%
Revenue Total 350,000 480,144 - - 0.0%
Expenses
Debt Service 353,438 480,144 - - 0.0%
Expenses Total 353,438 480,144 - - 0.0%
Net (3,438) - - -
Beginning Fund Balance 4,582 1,144 1,144 Fund Balance %
Ending Fund Balance 1,144 1,144 1,144 0.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
187 LIBRARY CAPITAL IMPROVEMENT FD Target = 17%
Revenue
Other Revenue 2,221,274 543,000 - 0.0%
Revenue Total 2,221,274 543,000 - 0.0%
Expenses
Services and Supplies 22,462 - 0.0%
Interfund Transfers 1,250,000 - 0.0%
Capital Outlay 538,877 543,000 - - 0.0%
Expenses Total 1,811,339 543,000 - - 0.0%
Net 409,934 - - -
Beginning Fund Balance 968,549 1,378,483 1,378,483 Fund Balance %
Ending Fund Balance 1,378,483 1,378,483 1,378,483 253.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
200 MOTOR FUEL TAX FUND Target = 17%
Revenue
Interest Income 47,204 12,000 3,470 7,144 59.5%
Intergovernmental Revenue 2,443,580 3,220,400 231,692 558,662 17.3%
Revenue Total 2,490,784 3,232,400 235,163 565,806 17.5%
Expenses
Interfund Transfers 982,897 1,044,987 87,082 174,165 16.7%
Capital Outlay 874,910 1,450,000 - 0.0%
Services and Supplies 990,000 126,750 226,609 22.9%
Expenses Total 1,857,806 3,484,987 213,832 400,774 11.5%
Net 632,978 (252,587) 21,330 165,032
Beginning Fund Balance 2,036,054 2,669,032 2,669,032 Fund Balance %
Ending Fund Balance 2,669,032 2,416,445 2,834,064 81.3%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
205 EMERGENCY TELEPHONE (E911) FUND Target = 17%
Revenue
Interest Income 19,739 7,000 1,020 2,253 32.2%
Other Revenue - - 0.0%
Other Taxes 1,468,418 1,321,600 - 129,472 9.8%
Intergovernmental Revenue 240,821 60,205 60,205 25.0%
Revenue Total 1,488,157 1,569,421 61,225 191,930 12.2%
Expenses
Salary and Benefits 613,443 634,981 50,889 99,684 15.7%
Services and Supplies 268,859 374,000 12,037 12,845 3.4%
Interfund Transfers 74,034 260,000 21,667 43,333 16.7%
Capital Outlay 4,698 534,163 66,668 66,668 12.5%
Insurance and Other Chargebacks 18,229 18,230 1,519 3,038 16.7%
Expenses Total 979,263 1,821,374 152,779 225,568 12.4%
Net 508,895 (251,953) (91,553) (33,638)
Beginning Fund Balance 762,065 1,270,960 1,270,960 Fund Balance %
Ending Fund Balance 1,270,960 1,019,007 1,237,322 67.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
210 SPECIAL SERVICE AREA (SSA) #9 Target = 17%
Revenue
Interest Income 63 - 0.0%
Property Taxes 447,638 592,665 - - 0.0%
Revenue Total 447,701 592,665 - - 0.0%
Expenses
Services and Supplies 447,058 592,665 - - 0.0%
Expenses Total 447,058 592,665 - - 0.0%
Net 642 - - -
Beginning Fund Balance (226,836) (226,194) (226,194) Fund Balance %
Ending Fund Balance (226,194) (226,194) (226,194) -38.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
215 CDBG FUND Target = 17%
Revenue
Other Revenue 790 - 0.0%
Intergovernmental Revenue 1,840,947 1,963,875 - 0.0%
Revenue Total 1,841,737 1,963,875 - 0.0%
Expenses
Salary and Benefits 413,937 491,382 32,097 64,280 13.1%
Services and Supplies 7,416 61,450 3,168 3,621 5.9%
Miscellaneous 97,066 1,360,648 - 0.0%
Interfund Transfers 27,988 2,165 180 361 16.7%
Capital Outlay 654,902 - 0.0%
Community Sponsored Organizations 325,773 30,000 - 0.0%
Insurance and Other Chargebacks 314,712 18,230 1,519 3,038 16.7%
Expenses Total 1,841,793 1,963,875 36,965 71,300 3.6%
Net (56) - (36,965) (71,300)
Beginning Fund Balance 63,353 63,297 63,297 Fund Balance %
Ending Fund Balance 63,297 63,297 (8,003) -0.4%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
220 CDBG LOAN FUND Target = 17%
Revenue
Interest Income 9,096 - 398 1,395 100.0%
Other Revenue 47,376 175,000 3,287 5,207 3.0%
Revenue Total 56,473 175,000 3,684 6,603 3.8%
Expenses
Services and Supplies 674 175,000 36,939 36,939 21.1%
Miscellaneous 1,607 - 0.0%
Expenses Total 2,281 175,000 36,939 36,939 21.1%
Net 54,192 - (33,254) (30,336)
Beginning Fund Balance 173,194 227,386 227,386 Fund Balance %
Ending Fund Balance 227,386 227,386 197,050 112.6%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
235 NEIGHBORHOOD IMPROVEMENT Target = 17%
Revenue
Interest Income 904 - - 179 100.0%
Revenue Total 904 - - 179 100.0%
Expenses
Services and Supplies 113 - - 23 100.0%
Interfund Transfers - - - 0.0%
Expenses Total 113 - - 23 100.0%
Net 791 - - 156
Beginning Fund Balance 171,074 171,865 171,865 Fund Balance %
Ending Fund Balance 171,865 171,865 172,021 N/A
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
240 HOME FUND Target = 17%
Revenue
Interest Income 5,071 150 37 53 35.2%
Other Revenue 22,515 25,000 2,282 6,721 26.9%
Intergovernmental Revenue 232,564 634,528 24,706 24,706 3.9%
Revenue Total 260,149 659,678 27,025 31,480 4.8%
Expenses
Salary and Benefits 24,899 35,719 234 845 2.4%
Services and Supplies 220,288 622,565 25,301 25,307 4.1%
Miscellaneous 290 500 - 0.0%
Insurance and Other Chargebacks 14,471 894 75 149 16.7%
Expenses Total 259,948 659,678 25,610 26,301 4.0%
Net 201 - 1,415 5,179
Beginning Fund Balance 7,324 7,525 7,525 Fund Balance %
Ending Fund Balance 7,525 7,525 12,704 1.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
250 AFFORDABLE HOUSING FUND Target = 17%
Revenue
Interest Income 41,126 16,581 4,865 11,281 68.0%
Other Revenue 2,737,534 130,600 417 32,500 24.9%
Other Taxes 63,000 75,000 - 0.0%
Intergovernmental Revenue 11,013 - 0.0%
Revenue Total 2,852,672 222,181 5,282 43,781 19.7%
Expenses
Salary and Benefits 127,835 142,316 8,652 17,542 12.3%
Services and Supplies 81,022 1,478,550 596 601 0.0%
Miscellaneous 52,881 57,500 1,000 1,000 1.7%
Insurance and Other Chargebacks 11,785 5,000 - 0.0%
Community Sponsored Organizations 15,267 20,000 - - 0.0%
Capital Outlay 3,434 10,000 400 400 4.0%
Expenses Total 292,224 1,713,366 10,647 19,543 1.1%
Net 2,560,447 (1,491,185) (5,365) 24,238
Beginning Fund Balance 1,365,155 3,925,602 3,925,602 Fund Balance %
Ending Fund Balance 3,925,602 2,434,417 3,949,841 230.5%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
320 DEBT SERVICE FUND Target = 17%
Revenue
Property Taxes 10,581,996 12,521,931 1,268,397 1,268,397 10.1%
Other Revenue 48,030 - 0.0%
Interfund Transfers 4,390,093 3,319,053 276,588 553,176 16.7%
Interest Income 152,581 1,500 1,635 2,529 168.6%
Intergovernmental Revenue 87,456 - 0.0%
Revenue Total 15,260,156 15,842,484 1,546,620 1,824,101 11.5%
Expenses
Services and Supplies 7,034 - 0.0%
Debt Service 15,253,672 15,840,981 - 0.0%
Expenses Total 15,260,706 15,840,981 - 0.0%
Net (550) 1,503 1,546,620 1,824,101
Beginning Fund Balance 417,981 417,431 417,431 Fund Balance %
Ending Fund Balance 417,431 418,934 2,241,533 14.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
330 HOWARD-RIDGE TIF FUND Target = 17%
Revenue
Property Taxes 680,510 695,000 - 0.0%
Interest Income 37,579 400 5,238 7,363 1840.8%
Other Revenue 50,375 5,366 7,447 13,158 245.2%
Revenue Total 768,465 700,766 12,685 20,521 2.9%
Expenses
Services and Supplies 591,468 368,000 2,373 2,377 0.6%
Interfund Transfers 203,112 173,113 14,426 28,852 16.7%
Capital Outlay 12,188 - 0.0%
Debt Service 49,843 - 0.0%
Insurance and Other Chargebacks 2,180 - 0.0%
Miscellaneous 1,771 424 424 100.0%
Expenses Total 860,562 541,113 17,224 31,653 5.8%
Net (92,097) 159,653 (4,539) (11,132)
Beginning Fund Balance 2,216,862 2,124,765 2,124,765 Fund Balance %
Ending Fund Balance 2,124,765 2,284,418 2,113,633 390.6%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
335 WEST EVANSTON TIF FUND Target = 17%
Revenue
Property Taxes 710,020 722,135 46,925 46,925 6.5%
Interest Income 11,795 4,000 795 1,360 34.0%
Other Revenue 11,311 11,000 1,028 3,085 28.0%
Revenue Total 733,126 737,135 48,748 51,369 7.0%
Expenses
Services and Supplies 1,805 5,000 2 3 0.1%
Interfund Transfers 30,000 135,000 11,250 22,500 16.7%
Debt Service 611,225 - 0.0%
Capital Outlay 400,000 - 0.0%
Miscellaneous 200,000 - 0.0%
Expenses Total 643,031 740,000 11,252 22,503 3.0%
Net 90,096 (2,865) 37,496 28,867
Beginning Fund Balance 620,380 710,476 710,476 Fund Balance %
Ending Fund Balance 710,476 707,611 739,342 99.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
340 DEMPSTER-DODGE TIF FUND Target = 17%
Revenue
Property Taxes 122,797 122,797 - 0.0%
Interest Income 2,094 - 120 206 100.0%
Interfund Transfers 100,000 8,333 16,667 16.7%
Revenue Total 124,891 222,797 8,453 16,872 7.6%
Expenses
Services and Supplies 1,061 2,000 0 0 0.0%
Interfund Transfers 70,870 165,870 13,823 27,645 16.7%
Expenses Total 71,931 167,870 13,823 27,645 16.5%
Net 52,960 54,927 (5,370) (10,773)
Beginning Fund Balance 54,843 107,803 107,803 Fund Balance %
Ending Fund Balance 107,803 162,730 97,030 57.8%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
345 CHICAGO-MAIN TIF Target = 17%
Revenue
Property Taxes 599,325 607,043 - 0.0%
Interest Income 15,196 - 36,962 37,508 100.0%
Revenue Total 614,522 607,043 36,962 37,508 6.2%
Expenses
Services and Supplies 1,067 5,000 2 3 0.1%
Interfund Transfers 100,610 318,820 21,718 43,435 13.6%
Capital Outlay 430,000 - 0.0%
Expenses Total 101,677 753,820 21,719 43,438 5.8%
Net 512,844 (146,777) 15,243 (5,930)
Beginning Fund Balance 173,909 686,753 686,753 Fund Balance %
Ending Fund Balance 686,753 539,976 680,824 90.3%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
350 SPECIAL SERVICE AREA (SSA) #6 Target = 17%
Revenue
Interest Income 2,304 500 6 10 2.0%
Property Taxes 223,306 221,000 35,769 35,769 16.2%
Revenue Total 225,611 221,500 35,775 35,779 16.2%
Expenses
Services and Supplies 223,368 221,500 0 0 0.0%
Expenses Total 223,368 221,500 0 0 0.0%
Net 2,243 - 35,775 35,779
Beginning Fund Balance 3,099 5,342 5,342 Fund Balance %
Ending Fund Balance 5,342 5,342 41,121 18.6%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
415 CAPITAL IMPROVEMENTS FUND Target = 17%
Revenue
Other Revenue 8,475,837 12,192,000 (190) 19,635 0.2%
Interfund Transfers 198,181 320,000 26,667 53,333 16.7%
Interest Income 291,706 50,000 16,019 34,476 69.0%
Intergovernmental Revenue 894,216 510,000 - 0.0%
Charges for Services 84,261 - 0.0%
Revenue Total 9,944,202 13,072,000 42,496 107,444 0.8%
Expenses
Salary and Benefits 664,469 671,344 53,182 105,558 15.7%
Services and Supplies 2,212,654 - (1,626) (1,616) 100.0%
Capital Outlay 8,064,552 16,380,537 322,269 259,004 1.6%
Interfund Transfers 303,644 - - 0.0%
Miscellaneous 150 - 0.0%
Expenses Total 11,245,468 17,051,881 373,824 362,946 2.1%
Net (1,301,267) (3,979,881) (331,329) (255,503)
Beginning Fund Balance 13,898,248 12,596,981 12,596,981 Fund Balance %
Ending Fund Balance 12,596,981 8,617,100 12,341,478 72.4%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
416 CROWN CONSTRUCTION FUND Target = 17%
Revenue
Other Revenue 20,482,046 1,000,000 1,000,000 1,000,000 100.0%
Interest Income 530,368 50,000 22,015 49,431 98.9%
Intergovernmental Revenue 1,250,000 - 0.0%
Interfund Transfers 1,000,000 3,000,000 - 0.0%
Revenue Total 23,262,413 4,050,000 1,022,015 1,049,431 25.9%
Expenses
Services and Supplies 1,061,075 460,000 7,499 7,504 1.6%
Capital Outlay 31,777,910 7,870,000 23,797 23,797 0.3%
Interfund Transfers 302,813 - - 0.0%
Expenses Total 33,141,798 8,330,000 31,296 31,301 0.4%
Net (9,879,384) (4,280,000) 990,719 1,018,130
Beginning Fund Balance 17,525,535 7,646,151 7,646,151 Fund Balance %
Ending Fund Balance 7,646,151 3,366,151 8,664,281 104.0%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
417 CROWN COMMUNITY CTR MAINTENANCE Target = 17%
Revenue
Interfund Transfers - 175,000 14,583 29,167 16.7%
Revenue Total - 175,000 14,583 29,167 16.7%
Expenses
Capital Outlay - - - - 0.0%
Expenses Total - - - - 0.0%
Net - 175,000 14,583 29,167
Beginning Fund Balance - - - Fund Balance %
Ending Fund Balance - 175,000 29,167 N/A
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
420 SPECIAL ASSESSMENT FUND Target = 17%
Revenue
Other Revenue 305,146 250,000 - 0.0%
Special Assessment 214,776 125,000 10,249 84,169 67.3%
Interest Income 79,818 38,000 3,179 7,597 20.0%
Revenue Total 599,740 413,000 13,429 91,766 22.2%
Expenses
Salary and Benefits 1,172 - 0.0%
Services and Supplies 3,120 - 5 10 100.0%
Interfund Transfers 286,955 457,930 39,828 79,655 17.4%
Capital Outlay 1,477 500,000 - 0.0%
Expenses Total 292,724 957,930 39,833 79,665 8.3%
Net 307,017 (544,930) (26,404) 12,101
Beginning Fund Balance 2,620,789 2,927,806 2,927,806 Fund Balance %
Ending Fund Balance 2,927,806 2,382,876 2,939,907 306.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
505 PARKING SYSTEM FUND Target = 17%
Revenue
Licenses, Permits and Fees 79,053 75 75 100.0%
Charges for Services 10,298,674 12,638,475 1,017,605 2,064,130 16.3%
Interest Income 113,897 20,000 2,816 5,336 26.7%
Other Revenue 484,328 356,700 90,343 110,144 30.9%
Revenue Total 10,975,952 13,015,175 1,110,839 2,179,686 16.7%
Expenses
Salary and Benefits 1,750,358 1,756,950 119,225 244,995 13.9%
Services and Supplies 4,505,080 4,913,316 518,175 1,018,187 20.7%
Insurance and Other Chargebacks 333,968 350,667 29,222 58,444 16.7%
Miscellaneous 51,935 100,000 - 0.0%
Contingencies - - 0.0%
Capital Outlay 50,801 1,575,000 23,366 73,072 4.6%
Interfund Transfers 3,162,807 4,631,907 260,992 521,985 11.3%
Debt Service 1,006 34,354 - 0.0%
Depreciation Expense 2,694,291 - 0.0%
Expenses Total 12,550,246 13,362,194 950,981 1,916,683 14.3%
Net (1,574,293) (347,019) 159,858 263,003
Beginning Fund Balance 3,109,355 1,535,062 1,535,062 Fund Balance %
Ending Fund Balance 1,535,062 1,188,043 1,798,065 13.5%
510 WATER FUND
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
Target = 17%
Revenue
Charges for Services 16,810,050 23,068,270 1,328,902 2,659,126 11.5%
Interest Income 734,037 70,000 78,160 158,406 226.3%
Licenses, Permits and Fees 51,805 50,000 6,175 15,191 30.4%
Other Revenue 448,762 24,935,200 2,212,441 2,237,563 9.0%
Revenue Total 18,044,655 48,123,470 3,625,679 5,070,285 10.5%
Expenses
Salary and Benefits 5,355,120 5,774,506 449,910 908,399 15.7%
Services and Supplies 3,196,372 5,794,210 336,718 347,125 6.0%
Insurance and Other Chargebacks 500,523 1,513,955 42,830 85,659 5.7%
Capital Outlay 168,327 30,785,000 - 0.0%
Debt Service 924,577 2,291,201 - 0.0%
Interfund Transfers 3,932,313 3,972,140 331,012 662,023 16.7%
Miscellaneous 300 15,000 - 0.0%
Contingencies 1,000 1,000 - 0.0%
Depreciation Expense 2,648,980 - 0.0%
Expenses Total 16,727,512 50,147,012 1,160,469 2,003,207 4.0%
Net 1,317,143 (2,023,542) 2,465,210 3,067,079
Beginning Fund Balance 5,500,742 6,817,885 6,817,885 Fund Balance %
Ending Fund Balance 6,817,885 4,794,343 9,884,963 19.7%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
515 SEWER FUND Target = 17%
Revenue
Charges for Services 10,780,345 10,410,200 725,889 1,454,817 14.0%
Interest Income 39,012 25,000 3,850 5,747 23.0%
Other Revenue 14,594 3,601,000 - 0.0%
Revenue Total 10,833,951 14,036,200 729,738 1,460,564 10.4%
Expenses
Salary and Benefits 1,297,414 1,373,834 99,769 200,037 14.6%
Services and Supplies 249,225 1,462,150 3,947 3,947 0.3%
Insurance and Other Chargebacks 282,082 306,557 25,546 51,093 16.7%
Miscellaneous 2,288 1,500 - 0.0%
Capital Outlay (10,482) 3,432,000 - - 0.0%
Interfund Transfers 1,773,532 2,337,531 69,794 139,589 6.0%
Debt Service 796,129 5,803,653 349,317 533,562 9.2%
Depreciation Expense 3,681,927 - 0.0%
Expenses Total 8,072,115 14,717,225 548,374 928,227 6.3%
Net 2,761,836 (681,025) 181,364 532,337
Beginning Fund Balance 4,390,060 7,151,896 7,151,896 Fund Balance %
Ending Fund Balance 7,151,896 6,470,871 7,684,233 52.2%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
520 SOLID WASTE FUND Target = 17%
Revenue
Property Taxes 820,000 1,332,500 - 0.0%
Charges for Services 4,238,116 4,202,300 284,961 541,485 12.9%
Other Revenue 129,377 122,000 2,891 27,862 22.8%
Interfund Transfers 150,000 - 0.0%
Licenses, Permits and Fees 300,733 297,000 700 16,075 5.4%
Revenue Total 5,638,226 5,953,800 288,552 585,422 9.8%
Expenses
Salary and Benefits 1,060,573 1,380,102 90,509 188,103 13.6%
Services and Supplies 3,521,985 3,651,621 305,600 442,766 12.1%
Insurance and Other Chargebacks 898 - 0.0%
Miscellaneous 12,882 10,000 - 0.0%
Capital Outlay 121,728 357,520 1,600 1,600 0.4%
Interfund Transfers 322,362 438,462 26,864 53,727 12.3%
Debt Service 666 - 0.0%
Depreciation Expense 26,783 - 0.0%
Expenses Total 5,067,877 5,837,705 424,572 686,195 11.8%
Net 570,349 116,095 (136,020) (100,774)
Beginning Fund Balance (1,104,014) (533,665) (533,665) Fund Balance %
Ending Fund Balance (533,665) (417,570) (634,439) -10.9%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
600 FLEET SERVICES FUND Target = 17%
Revenue
Charges for Services 2,950,416 3,070,012 255,835 511,669 16.7%
Other Revenue 17,770 81,781 3,836 6,293 7.7%
Interest Income - 1,000 - 0.0%
Revenue Total 2,968,186 3,152,793 259,670 517,962 16.4%
Expenses
Salary and Benefits 1,059,210 1,126,544 83,654 167,127 14.8%
Services and Supplies 1,933,702 2,034,507 131,457 148,154 7.3%
Miscellaneous 600 - 0.0%
Interfund Transfers 35,114 - 0.0%
Insurance and Other Chargebacks 23,432 - 2,359 4,094 100.0%
Contingencies 23,583 - 0.0%
Capital Outlay 2,904 - 0.0%
Expenses Total 3,078,544 3,161,051 217,469 319,375 10.1%
Net (110,358) (8,258) 42,201 198,587
Beginning Fund Balance 231,216 120,858 120,858 Fund Balance %
Ending Fund Balance 120,858 112,600 319,446 10.1%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
601 EQUIPMENT REPLACEMENT FUND Target = 17%
Revenue
Charges for Services 1,309,733 1,479,424 123,285 246,571 16.7%
Interest Income 3,103 - 375 100.0%
Other Revenue 31,618 870,217 180 180 0.0%
Revenue Total 1,344,454 2,349,641 123,465 247,126 10.5%
Expenses
Services and Supplies 36,082 - 36 100.0%
Capital Outlay - 2,660,000 (20,050) 662,124 24.9%
Depreciation Expense 1,490,126 - 0.0%
Expenses Total 1,526,208 2,660,000 (20,050) 662,160 24.9%
Net (181,754) (310,359) 143,515 (415,034)
Beginning Fund Balance 1,011,298 829,544 829,544 Fund Balance %
Ending Fund Balance 829,544 519,185 414,510 15.6%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
605 INSURANCE FUND Target = 17%
Revenue
Other Revenue 10,275,414 10,716,597 846,475 1,698,480 15.8%
Charges for Services 101 185 185 100.0%
Interfund Transfers - 1,000,000 - 0.0%
Insurance 5,933,093 6,390,189 483,280 977,452 15.3%
Workers Compensation and Liability 3,001,812 2,916,362 287,516 569,732 19.5%
Interest Income - - 0.0%
Revenue Total 19,210,420 21,023,148 1,617,455 3,245,848 15.4%
Expenses
Salary and Benefits 561,984 657,995 36,322 92,630 14.1%
Services and Supplies 7,267,647 2,669,200 821,645 825,004 30.9%
Insurance and Other Chargebacks 14,169,625 16,110,089 1,451,109 2,714,751 16.9%
Interfund Transfers 10,114 - 0.0%
Miscellaneous 300 - 0.0%
Expenses Total 22,009,670 19,437,284 2,309,076 3,632,386 18.7%
Net (2,799,251) 1,585,864 (691,621) (386,538)
Beginning Fund Balance (8,793,847) (11,593,098) (11,593,098) Fund Balance %
Ending Fund Balance (11,593,098) (10,007,234) (11,979,636) -61.6%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
700 FIRE PENSION FUND Target = 17%
Revenue
Other Revenue 21,901,059 11,378,503 77,501 154,757 1.4%
Interfund Transfers - 20,000 - 0.0%
Interest Income 2,050,406 2,500,000 - 0.0%
Other Taxes - - 0.0%
Revenue Total 23,951,465 13,898,503 77,501 154,757 1.1%
Expenses
Salary and Benefits 9,722,353 9,976,897 832,124 1,656,504 16.6%
Miscellaneous 203,188 100,000 - 0.0%
Expenses Total 9,925,541 10,076,897 832,124 1,656,504 16.4%
Net 14,025,923 3,821,606 (754,623) (1,501,747)
Beginning Fund Balance 75,781,118 89,807,041 89,807,041 Fund Balance %
Ending Fund Balance 89,807,041 93,628,647 88,305,295 876.3%
2019 Actual 2020 Budget February 2020 YTD 2020 % YTD to Budget
705 POLICE PENSION FUND Target = 17%
Revenue
Interest Income 3,135,003 3,500,000 - 0.0%
Other Revenue 34,340,999 17,343,068 140,765 258,533 1.5%
Other Taxes - - 0.0%
Revenue Total 37,476,002 20,843,068 140,765 258,533 1.2%
Expenses
Salary and Benefits 12,574,748 13,124,007 1,095,439 2,179,608 16.6%
Miscellaneous 345,959 325,000 - 0.0%
Expenses Total 12,920,706 13,449,007 1,095,439 2,179,608 16.2%
Net 24,555,296 7,394,061 (954,675) (1,921,075)
Beginning Fund Balance 116,755,057 141,310,353 141,310,353 Fund Balance %
Ending Fund Balance 141,310,353 148,704,414 139,389,277 1036.4%