HomeMy WebLinkAbout2025.06 June Monthly Report
Memorandum
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: June 2025 Monthly Financial Report
Date: August 1, 2025
Please find attached the financial statements as of June 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 June 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 June 30, 2025. The figures in Table
1 are based on audited FY 2024 ending fund and cash balances plus unaudited FY 2025 actual revenues
and expenses. The FY 2024 audit was conducted by Sikich, LLP from January through June 2025 with a
final Annual Comprehensive Financial Report (ACFR) issued on June 26, 2025 that was posted to the City’s
website.
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 June 30, 2025)
Page 2
Section 2 - General Fund Revenues and Expenses
The unaudited financials as of June 30, 2025 show the General Fund with a fund balance of $51,986,978
and a cash balance of $48,886,536
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 June allocations until September
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.
• In May, the City received the $3.09M CBA payment from Northwestern and recorded it in the Good Neighbor
Fund (180). In June, staff transferred the following amounts out of the Good Neighbor Fund: $1,545,000 to
the General Fund (100), $1,030,000 to the Affordable Housing Fund (250), $515,000 to the Sustainability
Fund (178).
Table 2
FY 2025 General Fund Actual Revenues (through June 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 June 30, 2025, Police has spent 54% of budgeted overtime and Fire has spent 49% of budgeted
overtime.
Table 4
FY 2025 Police and Fire Overtime YTD Expenses
Page 4
Section 3 - Enterprise Funds
Parking Fund
Through June 30, 2025, the Parking Fund is showing a fund balance of $2,058,344 and a cash balance of
$1,393,728.
Water Fund
Through June 30, 2025, the Water Fund is showing a fund balance of $14,319,762 and a cash balance of
$15,823,061. A significant portion of this fund balance are 2024 bond proceeds which the City continues to
spend down on capital projects.
Sewer Fund
Through June 30, 2025, the Sewer Fund is showing a fund balance of $10,921,120 and a cash balance of
$9,925,922.
Solid Waste Fund
Through June 30, 2025, the Solid Waste Fund is showing a fund balance of $4,061,388 and a cash balance
of $2,946,483.
Section 4 - Other Funds
Capital Improvements Fund
Through June 30, 2025, the CIP Fund is showing a fund balance of ($9,081,871) and a cash balance of
($2,845,444). 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 June 30, 2025, the Fleet Fund is showing a fund balance of $1,965,599 and a cash balance of
$468,799. The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through June 30, 2025, the Insurance Fund is showing a fund balance of $4,154,242 and a cash balance
of $5,919,619.
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 7,879,950 62%11,655,200 6,095,007 52%
Fines and Forfeitures 4,375,000 1,998,353 46%3,725,000 1,897,987 51%
Interest Income 750,000 1,091,503 146%500,000 1,056,453 211%
Interfund Transfers 10,031,740 5,810,868 58%9,623,390 4,478,894 47%
Intergovernmental Revenue 4,404,334 1,791,184 41%3,966,034 1,448,580 37%
Licenses, Permits and Fees 9,597,300 10,414,900 109%7,336,450 5,783,464 79%
Other Revenue 1,849,000 520,758 28%1,301,500 564,075 43%
Other Taxes 67,015,000 31,062,579 46%66,300,000 30,532,406 46%
Property Taxes 29,439,902 15,804,136 54%29,047,402 15,860,645 55%
Revenue Total 140,227,985 76,374,230 54%133,454,976 67,717,511 51%
Expenses
Capital Outlay 398,978 23,213 6%272,000 2,791,001 1026%
Community Sponsored Organizations 120,000 99,377 83%120,000 4,995 4%
Contingencies 125,000 195,463 156%126,000 206 0%
Insurance and Other Chargebacks 33,605,744 17,509,891 52%29,518,684 15,703,286 53%
Interfund Transfers 4,457,100 2,178,546 49%4,887,100 2,068,548 42%
Miscellaneous 1,029,798 664,536 65%1,545,213 205,264 13%
Salary and Benefits 91,592,836 43,838,459 48%88,012,393 39,986,666 45%
Services and Supplies 19,948,946 8,898,418 45%19,446,153 8,075,084 42%
Expenses Total 151,278,402 73,407,905 49%143,927,543 68,835,048 48%
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 650,000 288,735 44%50,000 728,072 1456%
Other Revenue 0 (16,918)0 (1,879)
Revenue Total 650,000 271,817 42%50,000 726,193 1452%
Expenses
Capital Outlay 2,431,300 425,785 18%10,188,900 1,207,918 12%
Community Sponsored Organizations 2,542,000 48,793 2%0 257,305
Insurance and Other Chargebacks 100,000 0 100,000 0
Interfund Transfers 1,500,000 1,500,000 100%1,250,000 417,200 33%
Miscellaneous 8,396,724 616,495 7%10,294,191 339,819 3%
Salary and Benefits 115,871 0
Services and Supplies 2,977,080 110,236 4%3,275,000 112,755 3%
Expenses Total 18,062,975 2,701,310 15%25,108,091 2,334,997 9%
City of Evanston
Monthly Financial Details
June 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 31,156 3116%1,000 41,941 4194%
Other Revenue 27,500 0 27,500 5,506 20%
Property Taxes 750,000 579,016 77%1,050,000 711,678 68%
Revenue Total 778,500 610,172 78%1,078,500 759,125 70%
Expenses
Miscellaneous 7,000 4,809 69%7,000 1,657 24%
Salary and Benefits 560,420 271,662 48%539,408 263,247 49%
Services and Supplies 775,500 363,504 47%874,482 331,233 38%
Expenses Total 1,342,920 639,975 48%1,420,890 596,137 42%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 12,236 204%6,000 34,605 577%
Intergovernmental Revenue 335,000 131,123 39%114,000 332,440 292%
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 1,968,359 49%3,500,000 2,047,045 58%
Expenses
Community Sponsored Organizations 60,000 478,003 797%60,000 258,152 430%
Miscellaneous 210,000 95,274 45%210,000 77,394 37%
Salary and Benefits 3,288,979 1,446,203 44%2,654,369 1,187,443 45%
Services and Supplies 2,801,998 324,231 12%2,334,063 265,821 11%
Expenses Total 6,360,977 2,343,711 37%5,258,432 1,788,811 34%
177 REPARATIONS FUND
Revenue
Interest Income 2,500 3,788 152%2,500 22,341 894%
Intergovernmental Revenue 100,000 0 100,000 0
Other Revenue 0 1,030 0 3,499
Other Taxes 1,200,000 1,000,000 83%1,400,000 1,000,000 71%
Revenue Total 1,302,500 1,004,818 77%1,502,500 1,025,840 68%
Expenses
Miscellaneous 1,200,000 1,113,319 93%3,400,000 2,072,988 61%
Services and Supplies 101,000 826 1%101,000 79,407 79%
Expenses Total 1,301,000 1,114,145 86%3,501,000 2,152,394 61%
City of Evanston
Monthly Financial Details
June 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 7,979 399%2,000 12,910 646%
Interfund Transfers 800,000 665,000 83%700,000 600,002 86%
Intergovernmental Revenue 260,000 0 10,000 10,000 100%
Licenses, Permits and Fees 0 0 500,000 220,401 44%
Other Revenue 500,000 0 650,000 69,909 11%
Revenue Total 1,572,000 672,979 43%1,862,000 913,221 49%
Expenses
Community Sponsored Organizations 500,000 0 500,000 0
Miscellaneous 190,000 46,194 24%525,000 0
Salary and Benefits 400,513 114,409 29%250,368 115,305 46%
Services and Supplies 616,000 173,163 28%725,120 345,085 48%
Expenses Total 1,706,513 333,766 20%2,000,488 460,391 23%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 0 5,784 1,000 9,390 939%
Other Revenue 3,000,000 3,090,000 103%3,000,000 3,000,000 100%
Revenue Total 3,000,000 3,095,784 103%3,001,000 3,009,390 100%
Expenses
Interfund Transfers 3,000,000 3,090,000 103%3,000,000 1,500,000 50%
Miscellaneous 164,000 0 314,000 0
Services and Supplies 0 685,957 0 707
Expenses Total 3,164,000 3,775,957 119%3,314,000 1,500,707 45%
City of Evanston
Monthly Financial Details
June 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 1,000 185 18%400 1,451 363%
Interest Income 25,000 159,268 637%25,000 162,053 648%
Interfund Transfers 173,750 173,570 100%216,999 0
Intergovernmental Revenue 155,000 26,084 17%200,213 11,433 6%
Library Revenue 82,000 48,000 59%109,394 54,336 50%
Other Revenue 402,000 152,766 38%405,000 126,589 31%
Property Taxes 8,624,347 4,434,565 51%8,213,664 4,111,873 50%
Revenue Total 9,463,097 4,994,437 53%9,170,670 4,467,735 49%
Expenses
Capital Outlay 2,000 0 3,500 0
Insurance and Other Chargebacks 0 168
Interfund Transfers 360,325 873,726 242%360,325 180,156 50%
Salary and Benefits 7,497,302 3,176,335 42%7,264,128 2,836,515 39%
Services and Supplies 2,147,619 1,018,487 47%2,313,194 863,336 37%
Expenses Total 10,007,246 5,068,548 51%9,941,147 3,880,175 39%
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 576,946 103,433 18%574,677 110,642 19%
Expenses Total 576,946 103,433 18%574,677 110,642 19%
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 3,232 1%
Expenses Total 1,900,000 0 550,000 3,232 1%
City of Evanston
Monthly Financial Details
June 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 50,000 170,322 341%15,000 185,855 1239%
Intergovernmental Revenue 3,300,000 1,710,055 52%2,986,239 1,652,181 55%
Revenue Total 3,350,000 1,880,377 56%3,001,239 1,838,036 61%
Expenses
Capital Outlay 4,469,650 292,596 7%4,405,000 25,975 1%
Salary and Benefits 325,000 0
Services and Supplies 1,890,000 464,904 25%1,890,000 328,585 17%
Expenses Total 6,359,650 757,499 12%6,620,000 354,560 5%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 15,000 5,693 38%7,000 19,209 274%
Other Revenue 0 9,000
Other Taxes 1,450,000 541,081 37%1,450,000 491,420 34%
Revenue Total 1,465,000 555,774 38%1,457,000 510,629 35%
Expenses
Capital Outlay 445,000 133,867 30%480,000 13,397 3%
Insurance and Other Chargebacks 19,142 9,570 50%19,142 9,570 50%
Interfund Transfers 100,000 49,998 50%100,000 49,998
Miscellaneous 0 338
Salary and Benefits 903,749 394,086 44%810,331 332,796 41%
Services and Supplies 394,950 330,331 84%368,350 210,205 57%
Expenses Total 1,862,841 917,853 49%1,777,823 616,303 35%
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 2,098 0 5,146
Property Taxes 642,145 287,504 45%592,665 346,330 58%
Revenue Total 642,145 289,602 45%592,665 351,476 59%
Expenses
Services and Supplies 642,145 287,504 45%575,000 325,032 57%
Expenses Total 642,145 287,504 45%575,000 325,032 57%
City of Evanston
Monthly Financial Details
June 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 10,000 0%3,068,463 6,470 0%
Revenue Total 2,616,400 11,359 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 2,198,445 217 0%2,341,499 0
Salary and Benefits 319,903 153,561 48%681,559 256,322 38%
Services and Supplies 110,650 15,606 14%17,480 9,043 52%
Expenses Total 3,788,998 179,384 5%3,115,538 271,835 9%
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 9,091 182%5,000 13,840 277%
Other Revenue 301,565 14,829 5%443,121 4,281 1%
Revenue Total 306,565 23,919 8%448,121 18,121 4%
Expenses
Services and Supplies 306,565 7,179 2%440,000 0
Expenses Total 306,565 7,179 2%440,000 0
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 0 173 0 385
Revenue Total 0 173 0 385
Expenses
Services and Supplies 0 1
Expenses Total 0 1
240 HOME FUND
Revenue
Interest Income 150 627 418%150 204 136%
Intergovernmental Revenue 2,256,469 7,010 0%2,345,000 5,455 0%
Other Revenue 25,000 9,378 38%25,000 13,692 55%
Revenue Total 2,281,619 17,015 1%2,370,150 19,351 1%
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 19,520 46%68,137 21,128 31%
Services and Supplies 1,081,065 7,041 1%801,065 18,918 2%
Expenses Total 2,275,912 26,561 1%2,021,202 40,253 2%
City of Evanston
Monthly Financial Details
June 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 97,222 243%8,000 79,235 990%
Interfund Transfers 1,000,000 1,030,000 103%1,000,000 1,000,000 100%
Intergovernmental Revenue 0 10,493 145,000 61,576 42%
Other Revenue 130,000 333,131 256%130,000 65,000 50%
Other Taxes 50,000 41,779 84%50,000 20,000 40%
Revenue Total 1,220,000 1,512,625 124%1,333,000 1,225,811 92%
Expenses
Community Sponsored Organizations 0 10,493 154,000 61,342 40%
Insurance and Other Chargebacks 11,000 234 2%
Miscellaneous 1,001,500 18,250 2%1,051,500 3,620 0%
Salary and Benefits 175,980 42,761 24%41,038 21,128 51%
Services and Supplies 1,185,000 598,504 51%1,670,000 11,930 1%
Expenses Total 2,362,480 670,008 28%2,927,538 98,253 3%
320 DEBT SERVICE FUND
Revenue
Interest Income 10,000 190,694 1907%10,000 57,450 575%
Interfund Transfers 1,822,547 795,960 44%2,693,941 805,146
Other Revenue 1,393,221 0 0 301
Property Taxes 12,766,093 7,012,262 55%12,766,093 7,126,413 56%
Revenue Total 15,991,861 7,998,916 50%15,470,034 7,989,311 52%
Expenses
Debt Service 15,981,861 2,617,870 16%15,460,034 2,418,057 16%
Interfund Transfers 0 0
Services and Supplies 7,000 0 6,600 6,308 96%
Expenses Total 15,988,861 2,617,870 16%15,466,634 2,424,365 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 12,000 27,047 10,000 48,753 488%
Other Revenue 0 21,000 5,000 14,000 280%
Property Taxes 1,336,000 609,733 46%1,100,000 607,328 55%
Revenue Total 1,348,000 657,780 49%1,115,000 670,080 60%
Expenses
Capital Outlay 100,000 169 0%50,000 926,133 1852%
Interfund Transfers 343,913 171,954 50%363,513 181,758
Miscellaneous 350,000 4,425 1%0 22,000
Services and Supplies 63,500 3,026 5%65,000 13,105 20%
Expenses Total 857,413 179,574 21%478,513 1,142,997 239%
City of Evanston
Monthly Financial Details
June 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 34,195 570%5,000 71,821 1436%
Property Taxes 2,211,000 1,106,116 50%1,450,000 991,191 68%
Revenue Total 2,217,000 1,140,311 51%1,455,000 1,063,012 73%
Expenses
Capital Outlay 1,560,790 417,040 27%3,315,000 197,535 6%
Interfund Transfers 110,550 55,278 50%75,000 37,500 50%
Miscellaneous 52,000 17,000 33%12,000 26,900 224%
Services and Supplies 1,100,000 13 0%1,005,000 86,665 9%
Expenses Total 2,823,340 489,331 17%4,407,000 348,600 8%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 13,482 449%1,000 19,460 1946%
Property Taxes 488,000 268,898 55%180,000 243,502 135%
Revenue Total 491,000 282,380 58%181,000 262,962 145%
Expenses
Interfund Transfers 193,343 96,672 50%176,857 88,428 50%
Miscellaneous 10,000 0 0 12,500
Services and Supplies 2,000 0 2,000 356 18%
Expenses Total 205,343 96,672 47%178,857 101,284 57%
345 CHICAGO-MAIN TIF
Revenue
Interest Income 10,000 14,229 142%5,000 61,873 1237%
Other Revenue 1,880,000 50,000 3%
Property Taxes 1,295,000 617,800 48%1,000,000 579,834 58%
Revenue Total 1,305,000 632,029 48%2,885,000 691,708 24%
Expenses
Capital Outlay 260,000 0 260,000 259,358 100%
Interfund Transfers 307,990 153,996 50%272,480 136,242 50%
Miscellaneous 540,000 12,865 2%250,000 10,080 4%
Services and Supplies 50,010 2,205 4%15,010 1,773 12%
Expenses Total 1,158,000 169,066 15%797,490 407,453 51%
City of Evanston
Monthly Financial Details
June 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 3,969 1588%250 8,781 3512%
Property Taxes 221,000 117,105 53%221,000 105,947 48%
Revenue Total 221,250 121,075 55%221,250 114,728 52%
Expenses
Services and Supplies 220,000 111,175 51%220,000 101,639 46%
Expenses Total 220,000 111,175 51%220,000 101,639 46%
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Interest Income 200 751 375%200 1,307 653%
Property Taxes 142,000 75,186 53%142,000 76,320 54%
Revenue Total 142,200 75,936 53%142,200 77,626 55%
Expenses
Services and Supplies 140,000 75,186 54%140,000 71,826 51%
Expenses Total 140,000 75,186 54%140,000 71,826 51%
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Interest Income 0 285 0 630
Property Taxes 60,200 30,658 51%60,200 32,517 54%
Revenue Total 60,200 30,943 51%60,200 33,148 55%
Expenses
Services and Supplies 60,200 26,529 44%60,200 30,974 51%
Expenses Total 60,200 26,529 44%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
June 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 16,746 1675%0 3,314
Property Taxes 1,477,000 773,817 52%0 461,489
Revenue Total 1,478,000 790,564 53%0 464,803
Expenses
Capital Outlay 140,520 0 0 0
Interfund Transfers 73,850 36,924 50%
Miscellaneous 60,000 17 0%0 4,667
Services and Supplies 950,000 585,946 62%100,000 322,806 323%
Expenses Total 1,224,370 622,887 51%100,000 327,473 327%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 6,729
Interest Income 75,000 62,123 83%0 64,389
Intergovernmental Revenue 5,027,000 1,678,496 1,470,000 671,954 46%
Licenses, Permits and Fees 0 621,651
Other Revenue 21,225,000 1,034,720 5%23,283,500 521,035 2%
Revenue Total 26,327,000 3,396,990 13%24,753,500 1,264,107 5%
Expenses
Capital Outlay 24,532,000 3,627,965 15%23,358,500 4,001,653 17%
Services and Supplies 1,690,000 759,771 45%1,860,000 882,415 47%
Expenses Total 26,222,000 4,387,736 17%25,218,500 4,884,068 19%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 10,000 97,776 978%10,000 149,832 1498%
Other Revenue 1,000,000 10,020 1%1,000,000 253,356 25%
Revenue Total 1,010,000 107,796 11%1,010,000 403,188 40%
Expenses
Capital Outlay 200,000 0 200,000 7,140 4%
Interfund Transfers 588,369 294,186 50%619,118 309,558 50%
Services and Supplies 60 2,528 4213%60 30 50%
Expenses Total 788,429 296,714 38%819,178 316,728 39%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 87,498 50%175,000 87,498 50%
Revenue Total 175,000 87,498 50%175,000 87,498 50%
Expenses
Capital Outlay 175,000 0 175,000 0
Expenses Total 175,000 0 175,000 0
City of Evanston
Monthly Financial Details
June 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 27,918 140%35,000 17,012 49%
Other Taxes 200,000 119,064 60%125,000 94,498 76%
Revenue Total 220,000 146,983 67%160,000 111,509 70%
Expenses
Capital Outlay 1,650,000 4,350 0%452,500 0
Interfund Transfers 230,631 0 425,652 46,002 11%
Services and Supplies 50 30 60%50 30 60%
Expenses Total 1,880,681 4,380 0%878,202 46,032 5%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,980,000 4,858,660 54%8,420,000 4,868,664 58%
Interest Income 40,000 58,806 147%25,000 73,066 292%
Intergovernmental Revenue 1,100,000 0
Licenses, Permits and Fees 300,000 0 0 150
Other Revenue 538,900 267,523 50%422,900 181,274 43%
Revenue Total 9,858,900 5,184,988 53%9,967,900 5,123,154 51%
Expenses
Capital Outlay 2,425,000 1,060,868 44%0 0
Debt Service 76,900 15,950 21%79,150 17,075 22%
Insurance and Other Chargebacks 369,077 184,536 50%369,077 184,536 50%
Interfund Transfers 3,180,390 1,590,192 50%3,180,390 1,590,192 50%
Salary and Benefits 1,310,682 615,801 47%1,582,397 788,938 50%
Services and Supplies 4,521,650 2,311,396 51%4,220,350 2,401,873 57%
Expenses Total 11,883,699 5,778,743 49%9,431,364 4,982,614 53%
City of Evanston
Monthly Financial Details
June 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 13,706,207 48%25,259,051 11,379,939 45%
Interest Income 150,000 417,681 278%70,000 117,076 167%
Licenses, Permits and Fees 50,000 31,989 64%50,000 50,877 102%
Other Revenue 35,718,235 11,206,113 31%66,234,150 3,777,707 6%
Revenue Total 64,543,335 25,361,990 39%91,613,201 15,325,598 17%
Expenses
Capital Outlay 37,825,905 5,010,830 13%58,470,500 6,924,666 12%
Contingencies 1,000 0
Debt Service 6,395,895 1,835,451 29%4,826,609 1,529,545 32%
Insurance and Other Chargebacks 1,665,135 832,566 50%1,665,135 839,887 50%
Interfund Transfers 4,363,000 2,181,504 50%4,363,000 2,181,504 50%
Miscellaneous 10,000 0
Salary and Benefits 7,478,277 3,330,511 45%7,936,849 2,923,187 37%
Services and Supplies 11,060,370 3,003,374 27%10,284,310 2,598,558 25%
Expenses Total 68,788,582 16,194,236 24%87,557,403 16,997,347 19%
515 SEWER FUND
Revenue
Charges for Services 8,080,000 4,013,682 50%10,229,424 4,255,637 42%
Interest Income 80,000 158,247 198%25,000 60,878 244%
Other Revenue 1,000 0 1,000 768 77%
Revenue Total 8,161,000 4,171,929 51%10,255,424 4,317,282 42%
Expenses
Capital Outlay 3,820,000 517,810 14%2,950,000 13,077 0%
Debt Service 2,668,164 1,350,143 51%3,550,270 1,643,504 46%
Insurance and Other Chargebacks 369,800 184,902 50%369,800 184,902 50%
Interfund Transfers 1,642,251 821,124 50%1,271,321 635,658 50%
Salary and Benefits 1,444,286 578,087 40%1,546,276 556,949 36%
Services and Supplies 538,500 145,158 27%1,718,600 62,355 4%
Expenses Total 10,483,001 3,597,224 34%11,406,267 3,096,445 27%
City of Evanston
Monthly Financial Details
June 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 2,427,761 46%4,902,674 2,287,519 47%
Interest Income 3,000 40,542 1351%3,000 6,574 219%
Interfund Transfers 100,000 0 100,000 0
Licenses, Permits and Fees 351,000 188,666 54%375,000 188,184 50%
Other Revenue 39,350 6,730 17%38,000 4,950 13%
Property Taxes 950,000 475,000 50%1,332,500 666,250 50%
Revenue Total 6,710,350 3,138,700 47%6,751,174 3,153,477 47%
Expenses
Capital Outlay 825,000 89,267 11%850,000 29,589 3%
Interfund Transfers 418,600 209,298 50%418,600 209,298 50%
Miscellaneous 30,000 10,132 34%30,000 8,766 29%
Salary and Benefits 1,858,244 791,601 43%1,893,717 790,813 42%
Services and Supplies 3,793,214 1,704,802 45%4,081,466 1,848,933 45%
Expenses Total 6,925,058 2,805,100 41%7,273,783 2,887,398 40%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 2,108,064 50%4,216,140 2,108,064 50%
Interest Income 1,000 1,688 169%1,000 288 29%
Other Revenue 44,000 22,671 52%44,000 57,798 131%
Revenue Total 4,261,140 2,132,423 50%4,261,140 2,166,151 51%
Expenses
Capital Outlay 0 780
Salary and Benefits 1,715,375 818,129 48%1,624,232 750,547 46%
Services and Supplies 2,488,890 880,388 35%2,588,890 818,887 32%
Expenses Total 4,204,265 1,698,517 40%4,213,122 1,570,214 37%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 437,442 50%754,885 377,442 50%
Interest Income 2,000 21,362 1068%2,000 14,516 726%
Interfund Transfers 1,500,000 1,500,000 100%
Intergovernmental Revenue 1,250,000 0
Other Revenue 50,000 12,091 24%25,000 67,868 271%
Revenue Total 2,426,885 1,970,895 81%2,031,885 459,826 23%
Expenses
Capital Outlay 5,296,912 3,150,188 59%3,365,167 960,438 29%
Services and Supplies 200,000 673 0 625
Expenses Total 5,496,912 3,150,861 57%3,365,167 961,063 29%
City of Evanston
Monthly Financial Details
June 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 1,122 0 3,153
Insurance 10,175,654 4,876,139 48%10,098,091 4,813,018 48%
Interest Income 0 27,813 0 16,145
Other Revenue 12,180,000 5,524,751 45%12,859,571 5,169,182 40%
Workers Compensation and Liability 886,000 428,364 48%886,000 485,864 55%
Revenue Total 23,241,654 10,858,189 47%23,843,662 10,487,362 44%
Expenses
Insurance and Other Chargebacks 18,412,500 9,016,976 49%19,330,965 8,653,970 45%
Salary and Benefits 193 2,598 1345%3,805 2,873 75%
Services and Supplies 3,961,000 2,290,400 58%3,660,000 2,480,091 68%
Expenses Total 22,373,693 11,309,974 51%22,994,770 11,136,933 48%
City of Evanston
Monthly Financial Details
June 2025 Page 19