HomeMy WebLinkAbout2025.04 April Monthly Report
Memorandum
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: April 2025 Monthly Financial Report
Date: May 30, 2025
Please find attached the financial statements as of April 30, 2025. The Financials below are unaudited.
If there are any questions on the attached report, please contact me by phone at (847) 448 -8082 or by
email: hdesai@cityofevanston.org. For additional financial reports, please visit:
https://www.cityofevanston.org/government/transparency/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 April 30, 2025 year-to-date financial information and reports which
to the best of my knowledge appear accurate and complete.
Page 1
Section 1 – Cash and Fund Balance Summary
Table 1 shows the ending fund and cash balances for each Fund as of April 30, 2025. The figures in Table
1 are based on Preliminary FY 2024 ending fund and cash balances, which are subject to change after the
completion of the FY 2024 annual audit. The annual audit is being conducted by Sikich, LLP from January
through June 2025 with a final Annual Comprehensive Financial Report (ACFR) being issued in late June
2025.
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 (including property tax) due to the City and accounts payable/accrued
expenses. All monthly fund and cash balances are unaudited.
Table 1
FY 2025 Cash and Fund Balance Summary (as of April 30, 2025)
Page 2
Section 2 - General Fund Revenues and Expenses
,
The unaudited financials as of April 30, 2025 show the General Fund with a fund balance of $52,478,225
and a cash balance of $48,040,454.
There is a three (3) month lag in some of the state distributed revenues like Sales Tax, Home Rule Sales
Tax, Use Tax, and Telecommunication Tax. The City will not receive the April allocations until July 2025.
Othe Notes about General Fund Expenses and Revenues:
• In January, the City received a $2.7M Building Permit payment from Northwestern for construction
at the Donald P. Jacobs Center (2001 Sheridan Road).
• In April, the City received a $3.5M Building Permit payment from Northwestern for the new Kellogg
Educational Center (2169 Campus Drive).
• The first installments of $15.5M transfers from the General Fund to the Public Safety Pensions is
reflected in the “Non-Departmental” line in Table 3.
• The first $1.0M of Real Estate Transfer Taxes (RETT) for the Reparations Fund were received in
January-April. All RETT revenue beyond the first $1.0M are allocated to the General Fund.
Table 2
FY 2025 General Fund Actual Revenues (through April 30, 2025)
*This figure EXCLUDES the $1.0M budgeted for the Reparations Fund. The Reparations Fund has received $1.0M (100%) Real
Estate Transfer Tax (RETT) revenue through April 30, 2025.
**The $11.1M “Use of Fund Balance” is excluded from Budget Total because no actual revenues will be recorded
Page 3
Table 3
FY 2025 General Fund Actual Expenses
By Department
Police and Fire Overtime
Through April 30, 2025, Police has spent 31% of budgeted overtime and Fire has spent 33% of budgeted
overtime.
Table 4
FY 2025 Police and Fire Overtime YTD Expenses
Page 4
Section 3 - Enterprise Funds
Parking Fund
Through April 30, 2025, the Parking Fund is showing a fund balance of $2,362,739 and a cash balance of
$1,727,946.
Water Fund
Through April 30, 2025, the Water Fund is showing a fund balance of $20,592,891 and a cash balance of
$15,855,923. A significant portion of this fund balance are 2024 bond proceeds which the City continues to
spend down on capital projects.
Sewer Fund
Through April 30, 2025, the Sewer Fund is showing a fund balanc e of $11,126,223 and a cash balance of
$9,883,891.
Solid Waste Fund
Through April 30, 2025, the Solid Waste Fund is showing a fund balance of $4,122,551 and a cash balance
of $3,019,559.
Section 4 - Other Funds
Capital Improvements Fund
Through April 30, 2025, the CIP Fund is showing a fund balance of ($8,238,747) and a cash balance of
($2,640,036). The difference between Cash and Fund Balance is largely attributed to cash on hand for
projects completed but not yet invoiced by the Illinois Department of Transportation (IDOT).
Fleet Fund
Through April 30, 2025, the Fleet Fund is showing a fund balance of $1,934,961 and a cash balance of
$291,423. The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through April 30, 2025, the Insurance Fund is showing a fund balance of $3,287,565 and a cash balance
of $5,051,929.
Page 5
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
100 GENERAL FUND
Revenue
Charges for Services 12,765,709 5,672,683 44% 11,655,200 4,144,838 36%
Fines and Forfeitures 4,375,000 1,222,347 28% 3,725,000 1,127,426 30%
Interest Income 750,000 798,810 107% 500,000 603,422 121%
Interfund Transfers 10,031,740 2,843,912 28% 9,623,390 2,707,796 28%
Intergovernmental Revenue 4,404,334 1,253,195 28% 3,966,034 1,117,651 28%
Licenses, Permits and Fees 9,597,300 9,187,623 96% 7,336,450 4,271,702 58%
Other Revenue 1,849,000 444,986 24% 1,301,500 309,606 24%
Other Taxes 67,015,000 20,376,170 30% 66,300,000 19,648,359 30%
Property Taxes 29,439,902 15,804,136 54% 29,047,402 15,157,109 52%
Revenue Total 140,227,985 57,603,863 41%133,454,976 49,087,909 37%
Expenses
Capital Outlay 398,978 25,480 6% 272,000 2,744,098 1009%
Community Sponsored Organizations 120,000 85,404 71% 120,000 0
Contingencies 125,000 150,572 120% 126,000 206 0%
Insurance and Other Chargebacks 33,605,744 16,840,523 50% 29,518,684 14,607,745 49%
Interfund Transfers 4,457,100 1,452,364 33% 4,887,100 1,379,032 28%
Miscellaneous 1,029,798 472,751 46% 1,545,213 119,260 8%
Salary and Benefits 91,592,836 29,567,045 32% 88,012,393 27,127,834 31%
Services and Supplies 19,948,946 4,937,519 25% 19,446,153 4,727,251 24%
Expenses Total 151,278,402 53,531,659 35%143,927,543 50,705,425 35%
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 650,000 236,556 36% 50,000 477,709 955%
Other Revenue 0 1,687 0 (2,428)
Revenue Total 650,000 238,243 37%50,000 475,281 951%
Expenses
Capital Outlay 2,431,300 285,709 12% 10,188,900 510,229 5%
Community Sponsored Organizations 2,542,000 38,426 2% 0 162,500
Insurance and Other Chargebacks 100,000 0 100,000 0
Interfund Transfers 1,500,000 0 1,250,000 0
Miscellaneous 8,396,724 492,443 6% 10,294,191 80,948 1%
Salary and Benefits 115,871 0
Services and Supplies 2,977,080 26,607 1% 3,275,000 77,881 2%
Expenses Total 18,062,975 843,185 5%25,108,091 831,558 3%
City of Evanston
Monthly Financial Details
April 2025 Page 6
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
175 GENERAL ASSISTANCE FUND
Revenue
Interest Income 1,000 20,212 2021% 1,000 25,987 2599%
Other Revenue 27,500 0 27,500 3,766 14%
Property Taxes 750,000 579,016 77% 1,050,000 684,168 65%
Revenue Total 778,500 599,228 77%1,078,500 713,921 66%
Expenses
Miscellaneous 7,000 1,598 23% 7,000 1,112 16%
Salary and Benefits 560,420 177,945 32% 539,408 174,655 32%
Services and Supplies 775,500 232,534 30% 874,482 201,918 23%
Expenses Total 1,342,920 412,077 31%1,420,890 377,686 27%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 7,212 120% 6,000 17,282 288%
Intergovernmental Revenue 335,000 66,926 20% 114,000 288,887 253%
Other Revenue 20,000 0 20,000 0
Property Taxes 3,650,000 1,825,000 50% 3,360,000 1,680,000 50%
Revenue Total 4,011,000 1,899,138 47%3,500,000 1,986,169 57%
Expenses
Community Sponsored Organizations 60,000 239,829 400% 60,000 49,711 83%
Miscellaneous 210,000 74,297 35% 210,000 23,946 11%
Salary and Benefits 3,288,979 946,650 29% 2,654,369 788,676 30%
Services and Supplies 2,801,998 66,611 2% 2,334,063 48,020 2%
Expenses Total 6,360,977 1,327,387 21%5,258,432 910,351 17%
177 REPARATIONS FUND
Revenue
Interest Income 2,500 1,384 55% 2,500 20,461 818%
Intergovernmental Revenue 100,000 0 100,000 0
Other Revenue 0 1,010 0 3,424
Other Taxes 1,200,000 1,000,000 83% 1,400,000 745,130 53%
Revenue Total 1,302,500 1,002,394 77%1,502,500 769,015 51%
Expenses
Miscellaneous 1,200,000 569,969 47% 3,400,000 1,913,466 56%
Services and Supplies 101,000 656 1% 101,000 25,377 25%
Expenses Total 1,301,000 570,625 44%3,501,000 1,938,843 55%
City of Evanston
Monthly Financial Details
April 2025 Page 7
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
178 SUSTAINABILITY FUND
Revenue
Fines and Forfeitures 10,000 0
Interest Income 2,000 5,254 263% 2,000 8,244 412%
Interfund Transfers 800,000 100,000 13% 700,000 66,668 10%
Intergovernmental Revenue 260,000 0 10,000 0
Licenses, Permits and Fees 0 154,840 500,000 149,324 30%
Other Revenue 500,000 0 650,000 0
Revenue Total 1,572,000 260,094 17%1,862,000 224,236 12%
Expenses
Community Sponsored Organizations 500,000 0 500,000 0
Miscellaneous 190,000 33,864 18% 525,000 0
Salary and Benefits 400,513 82,853 21% 250,368 76,378 31%
Services and Supplies 616,000 3,535 1% 725,120 93,985 13%
Expenses Total 1,706,513 120,252 7%2,000,488 170,362 9%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 0 4,713 1,000 1,967 197%
Other Revenue 3,000,000 0 3,000,000 0
Revenue Total 3,000,000 4,713 0%3,001,000 1,967 0%
Expenses
Interfund Transfers 3,000,000 0 3,000,000 0
Miscellaneous 164,000 0 314,000 0
Services and Supplies 0 685,925 0 77
Expenses Total 3,164,000 685,925 22%3,314,000 77 0%
City of Evanston
Monthly Financial Details
April 2025 Page 8
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
185 LIBRARY FUND
Revenue
Charges for Services 1,000 50 5% 400 1,418 354%
Interest Income 25,000 99,434 398% 25,000 94,863 379%
Interfund Transfers 173,750 173,570 100% 216,999 0
Intergovernmental Revenue 155,000 14,680 9% 200,213 4,226 2%
Library Revenue 82,000 25,986 32% 109,394 41,111 38%
Other Revenue 402,000 93,391 23% 405,000 81,009 20%
Property Taxes 8,624,347 4,434,565 51% 8,213,664 3,952,927 48%
Revenue Total 9,463,097 4,841,676 51%9,170,670 4,175,554 46%
Expenses
Capital Outlay 2,000 0 3,500 0
Insurance and Other Chargebacks 0 168
Interfund Transfers 360,325 813,672 226% 360,325 120,104 33%
Salary and Benefits 7,497,302 2,086,911 28% 7,264,128 1,841,727 25%
Services and Supplies 2,147,619 614,689 29% 2,313,194 522,240 23%
Expenses Total 10,007,246 3,515,272 35%9,941,147 2,484,239 25%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes 576,946 288,473 50% 574,677 287,338 50%
Revenue Total 576,946 288,473 50%574,677 287,338 50%
Expenses
Debt Service 576,946 0 574,677 0
Expenses Total 576,946 0 574,677 0
187 LIBRARY CAPITAL IMPROVEMENT FD
Revenue
Interfund Transfers 0 693,564
Other Revenue 1,900,000 0 550,000 0
Revenue Total 1,900,000 693,564 37%550,000 0
Expenses
Capital Outlay 1,900,000 0 550,000 (9,920) -2%
Expenses Total 1,900,000 0 550,000 (9,920)-2%
City of Evanston
Monthly Financial Details
April 2025 Page 9
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
200 MOTOR FUEL TAX FUND
Revenue
Interest Income 50,000 110,967 222% 15,000 120,047 800%
Intergovernmental Revenue 3,300,000 1,143,803 35% 2,986,239 1,098,278 37%
Revenue Total 3,350,000 1,254,769 37%3,001,239 1,218,325 41%
Expenses
Capital Outlay 4,469,650 46,788 1% 4,405,000 6,167 0%
Salary and Benefits 325,000 0
Services and Supplies 1,890,000 355,340 19% 1,890,000 296,508 16%
Expenses Total 6,359,650 402,128 6%6,620,000 302,675 5%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 15,000 4,029 27% 7,000 11,276 161%
Other Taxes 1,450,000 319,844 22% 1,450,000 361,300 25%
Revenue Total 1,465,000 323,873 22%1,457,000 372,576 26%
Expenses
Capital Outlay 445,000 41,906 9% 480,000 9,310 2%
Insurance and Other Chargebacks 19,142 6,380 33% 19,142 6,380 33%
Interfund Transfers 100,000 33,332 33% 100,000 33,332 33%
Miscellaneous 0 338
Salary and Benefits 903,749 277,271 31% 810,331 221,519 27%
Services and Supplies 394,950 269,180 68% 368,350 71,937 20%
Expenses Total 1,862,841 628,070 34%1,777,823 342,816 19%
206 FOREIGN FIRE INSURANCE
Revenue
Interfund Transfers 0 27,500
Other Taxes 250,000 0
Revenue Total 250,000 0 0 27,500
Expenses
Capital Outlay 200,000 0
Expenses Total 200,000 0
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Interest Income 0 989 0 4,983
Property Taxes 642,145 287,504 45% 592,665 325,032 55%
Revenue Total 642,145 288,493 45%592,665 330,016 56%
Expenses
Services and Supplies 642,145 0 575,000 325,032 57%
Expenses Total 642,145 0 575,000 325,032 57%
City of Evanston
Monthly Financial Details
April 2025 Page 10
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
215 CDBG FUND
Revenue
Interest Income 0 1,359 0 3,388
Intergovernmental Revenue 2,616,400 0 3,068,463 6,470 0%
Revenue Total 2,616,400 1,359 0%3,068,463 9,857 0%
Expenses
Capital Outlay 1,160,000 0 0 6,470
Community Sponsored Organizations 0 10,000 75,000 0
Miscellaneous 2,198,445 0 2,341,499 0
Salary and Benefits 319,903 101,154 32% 681,559 164,939 24%
Services and Supplies 110,650 163 0% 17,480 3,979 23%
Expenses Total 3,788,998 111,317 3%3,115,538 175,388 6%
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 6,569 131% 5,000 8,252 165%
Other Revenue 301,565 3,091 1% 443,121 2,699 1%
Revenue Total 306,565 9,660 3%448,121 10,951 2%
Expenses
Services and Supplies 306,565 0 440,000 0
Expenses Total 306,565 0 440,000 0
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 0 105 0 239
Revenue Total 0 105 0 239
Expenses
Services and Supplies 0 1
Expenses Total 0 1
240 HOME FUND
Revenue
Interest Income 150 363 242% 150 145 97%
Intergovernmental Revenue 2,256,469 7,010 0% 2,345,000 0
Other Revenue 25,000 9,128 37% 25,000 9,003 36%
Revenue Total 2,281,619 16,501 1%2,370,150 9,148 0%
Expenses
Insurance and Other Chargebacks 1,150,000 0 1,150,000 0
Miscellaneous 2,000 0 2,000 207 10%
Salary and Benefits 42,847 12,927 30% 68,137 15,034 22%
Services and Supplies 1,081,065 7,031 1% 801,065 8,768 1%
Expenses Total 2,275,912 19,958 1%2,021,202 24,009 1%
City of Evanston
Monthly Financial Details
April 2025 Page 11
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
250 AFFORDABLE HOUSING FUND
Revenue
Interest Income 40,000 64,945 162% 8,000 53,340 667%
Interfund Transfers 1,000,000 0 1,000,000 0
Intergovernmental Revenue 0 6,723 145,000 23,708 16%
Other Revenue 130,000 333,131 256% 130,000 32,917 25%
Other Taxes 50,000 0 50,000 0
Revenue Total 1,220,000 404,798 33%1,333,000 109,965 8%
Expenses
Community Sponsored Organizations 0 10,493 154,000 55,011 36%
Insurance and Other Chargebacks 11,000 0
Miscellaneous 1,001,500 750 0% 1,051,500 2,320 0%
Salary and Benefits 175,980 28,373 16% 41,038 15,034 37%
Services and Supplies 1,185,000 230,744 19% 1,670,000 11,920 1%
Expenses Total 2,362,480 270,360 11%2,927,538 84,284 3%
320 DEBT SERVICE FUND
Revenue
Interest Income 10,000 127,753 1278% 10,000 19,433 194%
Interfund Transfers 1,822,547 530,640 29% 2,693,941 536,764 20%
Other Revenue 1,393,221 0 0 301
Property Taxes 12,766,093 7,012,262 55% 12,766,093 6,839,591 54%
Revenue Total 15,991,861 7,670,656 48%15,470,034 7,396,089 48%
Expenses
Debt Service 15,981,861 0 15,460,034 0
Interfund Transfers 0 0
Services and Supplies 7,000 0 6,600 6,304 96%
Expenses Total 15,988,861 0 15,466,634 6,304 0%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 12,000 9,854 82% 10,000 32,780 328%
Other Revenue 0 14,000 5,000 3,500 70%
Property Taxes 1,336,000 609,733 46% 1,100,000 569,138 52%
Revenue Total 1,348,000 633,587 47%1,115,000 605,418 54%
Expenses
Capital Outlay 100,000 169 0% 50,000 0
Interfund Transfers 343,913 114,636 33% 363,513 121,172 33%
Miscellaneous 350,000 4,425 1%
Services and Supplies 63,500 3,026 5% 65,000 7,519 12%
Expenses Total 857,413 122,256 14%478,513 128,691 27%
City of Evanston
Monthly Financial Details
April 2025 Page 12
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
335 WEST EVANSTON TIF FUND
Revenue
Interest Income 6,000 12,653 211% 5,000 44,759 895%
Property Taxes 2,211,000 1,056,350 48% 1,450,000 947,177 65%
Revenue Total 2,217,000 1,069,003 48%1,455,000 991,936 68%
Expenses
Capital Outlay 1,560,790 415,644 27% 3,315,000 38,830 1%
Interfund Transfers 110,550 36,852 33% 75,000 25,000 33%
Miscellaneous 52,000 12,000 23% 12,000 0
Services and Supplies 1,100,000 9 0% 1,005,000 79,957 8%
Expenses Total 2,823,340 464,506 16%4,407,000 143,787 3%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 4,975 166% 1,000 11,629 1163%
Property Taxes 488,000 268,898 55% 180,000 243,502 135%
Revenue Total 491,000 273,873 56%181,000 255,131 141%
Expenses
Interfund Transfers 193,343 64,448 33% 176,857 58,952 33%
Miscellaneous 10,000 0
Services and Supplies 2,000 0 2,000 356 18%
Expenses Total 205,343 64,448 31%178,857 59,308 33%
345 CHICAGO-MAIN TIF
Revenue
Interest Income 10,000 5,114 51% 5,000 38,794 776%
Other Revenue 1,880,000 50,000 3%
Property Taxes 1,295,000 617,800 48% 1,000,000 571,203 57%
Revenue Total 1,305,000 622,915 48%2,885,000 659,998 23%
Expenses
Capital Outlay 260,000 0 260,000 222,413 86%
Interfund Transfers 307,990 102,664 33% 272,480 90,828 33%
Miscellaneous 540,000 7,870 1% 250,000 0
Services and Supplies 50,010 2,203 4% 15,010 1,770 12%
Expenses Total 1,158,000 112,737 10%797,490 315,011 40%
City of Evanston
Monthly Financial Details
April 2025 Page 13
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Interest Income 250 1,573 629% 250 5,435 2174%
Property Taxes 221,000 111,175 50% 221,000 101,326 46%
Revenue Total 221,250 112,747 51%221,250 106,761 48%
Expenses
Services and Supplies 220,000 0 220,000 101,639 46%
Expenses Total 220,000 0 220,000 101,639 46%
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Interest Income 200 337 169% 200 1,226 613%
Property Taxes 142,000 75,186 53% 142,000 71,826 51%
Revenue Total 142,200 75,523 53%142,200 73,052 51%
Expenses
Services and Supplies 140,000 0 140,000 71,826 51%
Expenses Total 140,000 0 140,000 71,826 51%
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Interest Income 0 124 0 559
Property Taxes 60,200 26,529 44% 60,200 30,974 51%
Revenue Total 60,200 26,653 44%60,200 31,533 52%
Expenses
Services and Supplies 60,200 0 60,200 30,974 51%
Expenses Total 60,200 0 60,200 30,974 51%
361 SPECIAL SERVICE AREA (SSA) #10
Revenue
Property Taxes 92,624 0
Revenue Total 92,624 0
Expenses
Services and Supplies 90,000 0
Expenses Total 90,000 0
City of Evanston
Monthly Financial Details
April 2025 Page 14
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
365 FIVE FIFTH TIF FUND
Revenue
Interest Income 1,000 5,329 533% 0 1,189
Property Taxes 1,477,000 742,739 50% 0 430,331
Revenue Total 1,478,000 748,067 51%0 431,519
Expenses
Capital Outlay 140,520 0
Interfund Transfers 73,850 24,616 33%
Miscellaneous 60,000 17 0%
Services and Supplies 950,000 0 100,000 2,356 2%
Expenses Total 1,224,370 24,633 2%100,000 2,356 2%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Interest Income 75,000 46,639 62% 0 40,280
Intergovernmental Revenue 5,027,000 800,000 16% 1,470,000 363,683 25%
Licenses, Permits and Fees 0 608,490
Other Revenue 21,225,000 137,521 1% 23,283,500 61,528 0%
Revenue Total 26,327,000 1,592,649 6%24,753,500 465,491 2%
Expenses
Capital Outlay 24,532,000 2,085,980 9% 23,358,500 2,265,596 10%
Services and Supplies 1,690,000 497,345 29% 1,860,000 396,637 21%
Expenses Total 26,222,000 2,583,325 10%25,218,500 2,662,233 11%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 10,000 42,979 430% 10,000 108,475 1085%
Other Revenue 1,000,000 18,348 2% 1,000,000 (1,158) 0%
Revenue Total 1,010,000 61,327 6%1,010,000 107,317 11%
Expenses
Capital Outlay 200,000 0 200,000 0
Interfund Transfers 588,369 196,124 33% 619,118 206,372 33%
Services and Supplies 60 20 33% 60 20 33%
Expenses Total 788,429 196,144 25%819,178 206,392 25%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 58,332 33% 175,000 58,332 33%
Revenue Total 175,000 58,332 33%175,000 58,332 33%
Expenses
Capital Outlay 175,000 0 175,000 0
Expenses Total 175,000 0 175,000 0
City of Evanston
Monthly Financial Details
April 2025 Page 15
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
420 SPECIAL ASSESSMENT FUND
Revenue
Interest Income 20,000 18,460 92% 35,000 11,933 34%
Other Taxes 200,000 73,246 37% 125,000 84,757 68%
Revenue Total 220,000 91,706 42%160,000 96,690 60%
Expenses
Capital Outlay 1,650,000 4,350 0% 452,500 0
Interfund Transfers 230,631 0 425,652 30,668 7%
Services and Supplies 50 20 40% 50 20 40%
Expenses Total 1,880,681 4,370 0%878,202 30,688 3%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,980,000 3,266,293 36% 8,420,000 2,949,727 35%
Interest Income 40,000 39,768 99% 25,000 42,761 171%
Intergovernmental Revenue 1,100,000 0
Licenses, Permits and Fees 300,000 0
Other Revenue 538,900 133,913 25% 422,900 112,938 27%
Revenue Total 9,858,900 3,439,974 35%9,967,900 3,105,427 31%
Expenses
Capital Outlay 2,425,000 664,756 27% 0 0
Debt Service 76,900 0 79,150 0
Insurance and Other Chargebacks 369,077 123,024 33% 369,077 123,024 33%
Interfund Transfers 3,180,390 1,060,128 33% 3,180,390 1,060,128 33%
Salary and Benefits 1,310,682 406,255 31% 1,582,397 507,628 32%
Services and Supplies 4,521,650 1,463,389 32% 4,220,350 1,534,035 36%
Expenses Total 11,883,699 3,717,552 31%9,431,364 3,224,814 34%
City of Evanston
Monthly Financial Details
April 2025 Page 16
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
510 WATER FUND
Revenue
Charges for Services 28,625,100 8,761,089 31% 25,259,051 7,270,700 29%
Interest Income 150,000 194,131 129% 70,000 64,417 92%
Licenses, Permits and Fees 50,000 17,092 34% 50,000 29,256 59%
Other Revenue 35,718,235 8,551,115 24% 66,234,150 27,404 0%
Revenue Total 64,543,335 17,523,427 27%91,613,201 7,391,777 8%
Expenses
Capital Outlay 37,825,905 2,035,929 5% 58,470,500 2,898,706 5%
Contingencies 1,000 0
Debt Service 6,395,895 326,075 5% 4,826,609 323,660 7%
Insurance and Other Chargebacks 1,665,135 555,044 33% 1,665,135 561,846 34%
Interfund Transfers 4,363,000 1,454,336 33% 4,363,000 1,454,336 33%
Miscellaneous 10,000 0
Salary and Benefits 7,478,277 2,205,088 29% 7,936,849 1,923,440 24%
Services and Supplies 11,060,370 1,728,334 16% 10,284,310 1,423,922 14%
Expenses Total 68,788,582 8,304,805 12%87,557,403 8,585,910 10%
515 SEWER FUND
Revenue
Charges for Services 8,080,000 2,563,547 32% 10,229,424 2,637,801 26%
Interest Income 80,000 90,274 113% 25,000 40,484 162%
Other Revenue 1,000 0 1,000 768 77%
Revenue Total 8,161,000 2,653,821 33%10,255,424 2,679,053 26%
Expenses
Capital Outlay 3,820,000 517,810 14% 2,950,000 0
Debt Service 2,668,164 698,696 26% 3,550,270 820,389 23%
Insurance and Other Chargebacks 369,800 123,268 33% 369,800 123,268 33%
Interfund Transfers 1,642,251 547,416 33% 1,271,321 423,772 33%
Salary and Benefits 1,444,286 384,599 27% 1,546,276 383,151 25%
Services and Supplies 538,500 27,568 5% 1,718,600 22,906 1%
Expenses Total 10,483,001 2,299,356 22%11,406,267 1,773,486 16%
City of Evanston
Monthly Financial Details
April 2025 Page 17
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
520 SOLID WASTE FUND
Revenue
Charges for Services 5,267,000 1,543,467 29% 4,902,674 1,454,134 30%
Interest Income 3,000 23,971 799% 3,000 3,525 118%
Interfund Transfers 100,000 0 100,000 0
Licenses, Permits and Fees 351,000 98,086 28% 375,000 163,573 44%
Other Revenue 39,350 4,878 12% 38,000 3,475 9%
Property Taxes 950,000 475,000 50% 1,332,500 666,250 50%
Revenue Total 6,710,350 2,145,402 32%6,751,174 2,290,957 34%
Expenses
Capital Outlay 825,000 27,038 3% 850,000 17,008 2%
Interfund Transfers 418,600 139,532 33% 418,600 139,532 33%
Miscellaneous 30,000 10,132 34% 30,000 8,616 29%
Salary and Benefits 1,858,244 545,619 29% 1,893,717 519,363 27%
Services and Supplies 3,793,214 1,021,825 27% 4,081,466 1,039,672 25%
Expenses Total 6,925,058 1,744,145 25%7,273,783 1,724,191 24%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 1,405,376 33% 4,216,140 1,405,376 33%
Interest Income 1,000 1,280 128% 1,000 0
Other Revenue 44,000 16,088 37% 44,000 57,798 131%
Revenue Total 4,261,140 1,422,744 33%4,261,140 1,463,174 34%
Expenses
Capital Outlay 0 780
Salary and Benefits 1,715,375 536,117 31% 1,624,232 494,051 30%
Services and Supplies 2,488,890 615,387 25% 2,588,890 490,300 19%
Expenses Total 4,204,265 1,151,504 27%4,213,122 985,131 23%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 291,628 33% 754,885 251,628 33%
Interest Income 2,000 15,893 795% 2,000 11,163 558%
Interfund Transfers 1,500,000 0
Intergovernmental Revenue 1,250,000 0
Other Revenue 50,000 7,891 16% 25,000 60,990 244%
Revenue Total 2,426,885 315,412 13%2,031,885 323,781 16%
Expenses
Capital Outlay 5,296,912 446,160 8% 3,365,167 550,200 16%
Services and Supplies 200,000 488 0% 0 411
Expenses Total 5,496,912 446,648 8%3,365,167 550,611 16%
City of Evanston
Monthly Financial Details
April 2025 Page 18
Funds FY 2025 Budget FY 2025 Actual YTD % of Budget FY 2024 Budget FY 2024 Actual YTD % of Budget
605 INSURANCE FUND
Revenue
Charges for Services 0 167 0 911
Insurance 10,175,654 3,064,302 30% 10,098,091 3,160,406 31%
Interest Income 0 18,154 0 10,501
Other Revenue 12,180,000 3,524,534 29% 12,859,571 3,298,623 26%
Workers Compensation and Liability 886,000 293,198 33% 886,000 276,400 31%
Revenue Total 23,241,654 6,900,354 30%23,843,662 6,746,841 28%
Expenses
Insurance and Other Chargebacks 18,412,500 6,070,866 33% 19,330,965 5,758,214 30%
Salary and Benefits 193 1,676 868% 3,805 1,946 51%
Services and Supplies 3,961,000 2,147,288 54% 3,660,000 2,356,522 64%
Expenses Total 22,373,693 8,219,830 37%22,994,770 8,116,681 35%
City of Evanston
Monthly Financial Details
April 2025 Page 19