HomeMy WebLinkAbout2025.07 July Monthly Report
Memorandum
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: July 2025 Monthly Financial Report
Date: August 29, 2025
Please find attached the financial statements as of July 31, 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 July 31, 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 July 31, 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 July 31, 2025)
Page 2
Section 2 - General Fund Revenues and Expenses
The unaudited financials as of July 31, 2025 show the General Fund with a fund balance of $50,956,196
and a cash balance of $46,331,533.
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 July allocations until October 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 July 31, 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 July 31, 2025, Police has spent 69% of budgeted overtime and Fire has spent 60% of budgeted
overtime.
Table 4
FY 2025 Police and Fire Overtime YTD Expenses
Page 4
Section 3 - Enterprise Funds
Parking Fund
Through July 31, 2025, the Parking Fund is showing a fund balance of $2,177,969 and a cash balance of
$1,507,179.
Water Fund
Through July 31, 2025, the Water Fund is showing a fund balance of $13,562,309 and a cash balance of
$14,650,502. A significant portion of this fund balance are 2024 bond proceeds which the City continues to
spend down on capital projects.
Sewer Fund
Through July 31, 2025, the Sewer Fund is showing a fund balanc e of $11,206,176 and a cash balance of
$10,283,037.
Solid Waste Fund
Through July 31, 2025, the Solid Waste Fund is showing a fund balance of $4,021,294 and a cash balance
of $2,698,568.
Section 4 - Other Funds
Capital Improvements Fund
Through July 31, 2025, the CIP Fund is showing a fund balance of ($10,622,055) and a cash balance of
($4,386,228). 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 July 31, 2025, the Fleet Fund is showing a fund balance of $1,932,595 and a cash balance of
$435,795. The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through July 31, 2025, the Insurance Fund is showing a fund balance of $4,555,518 and a cash balance
of $6,320,896.
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 8,327,270 65% 11,655,200 7,032,317 60%
Fines and Forfeitures 4,375,000 2,395,209 55% 3,725,000 2,268,218 61%
Interest Income 750,000 1,305,881 174% 500,000 1,252,791 251%
Interfund Transfers 10,031,740 6,521,846 65% 9,623,390 5,155,843 54%
Intergovernmental Revenue 4,404,334 2,400,720 55% 3,966,034 2,213,680 56%
Licenses, Permits and Fees 9,597,300 11,027,141 115% 7,336,450 8,877,669 121%
Other Revenue 1,849,000 1,037,468 56% 1,301,500 895,844 69%
Other Taxes 67,015,000 37,302,974 56% 66,300,000 36,442,001 55%
Property Taxes 29,439,902 15,804,136 54% 29,047,402 22,574,068 78%
Revenue Total 140,227,985 86,122,645 61%133,454,976 86,712,431 65%
Expenses
Capital Outlay 398,978 37,464 9% 272,000 2,794,199 1027%
Community Sponsored Organizations 120,000 100,377 84% 120,000 4,995 4%
Contingencies 125,000 274,837 220% 126,000 206 0%
Insurance and Other Chargebacks 33,605,744 17,900,815 53% 29,518,684 20,065,749 68%
Interfund Transfers 4,457,100 2,541,637 57% 4,887,100 2,413,306 49%
Miscellaneous 1,029,798 751,960 73% 1,545,213 347,598 22%
Salary and Benefits 91,592,836 51,236,301 56% 88,012,393 46,757,644 53%
Services and Supplies 19,948,946 11,343,711 57% 19,446,153 10,572,441 54%
Expenses Total 151,278,402 84,187,102 56%143,927,543 82,956,137 58%
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 650,000 358,506 55% 50,000 853,399 1707%
Other Revenue 0 (69,614) 0 1,468
Revenue Total 650,000 288,892 44%50,000 854,868 1710%
Expenses
Capital Outlay 2,431,300 461,940 19% 10,188,900 1,834,925 18%
Community Sponsored Organizations 2,542,000 54,309 2% 0 348,970
Insurance and Other Chargebacks 100,000 0 0% 100,000 18,078 18%
Interfund Transfers 1,500,000 1,500,000 100% 1,250,000 1,667,200 133%
Miscellaneous 8,396,724 735,180 9% 10,294,191 487,830 5%
Salary and Benefits 115,871 0 0%
Services and Supplies 2,977,080 120,944 4% 3,275,000 125,071 4%
Expenses Total 18,062,975 2,872,373 16%25,108,091 4,482,514 18%
City of Evanston
Monthly Financial Details
July 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 35,979 3598% 1,000 49,013 4901%
Other Revenue 27,500 3,411 12% 27,500 5,506 20%
Property Taxes 750,000 579,016 77% 1,050,000 800,121 76%
Revenue Total 778,500 618,406 79%1,078,500 854,640 79%
Expenses
Miscellaneous 7,000 6,801 97% 7,000 6,187 88%
Salary and Benefits 560,420 318,061 57% 539,408 307,465 57%
Services and Supplies 775,500 442,509 57% 874,482 382,636 44%
Expenses Total 1,342,920 767,371 57%1,420,890 696,287 49%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 13,670 228% 6,000 40,697 678%
Intergovernmental Revenue 335,000 148,942 44% 114,000 356,327 313%
Other Revenue 20,000 8,000 40% 20,000 0 0%
Property Taxes 3,650,000 1,825,000 50% 3,360,000 1,680,000 50%
Revenue Total 4,011,000 1,995,612 50%3,500,000 2,077,024 59%
Expenses
Community Sponsored Organizations 60,000 481,203 802% 60,000 271,320 452%
Insurance and Other Chargebacks 0 18,230
Miscellaneous 210,000 114,797 55% 210,000 120,546 57%
Salary and Benefits 3,288,979 1,738,832 53% 2,654,369 1,405,988 53%
Services and Supplies 2,801,998 808,395 29% 2,334,063 639,056 27%
Expenses Total 6,360,977 3,143,226 49%5,258,432 2,455,140 47%
177 REPARATIONS FUND
Revenue
Interest Income 2,500 4,791 192% 2,500 23,444 938%
Intergovernmental Revenue 100,000 0 0% 100,000 0 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 1,005,821 77%1,502,500 1,026,943 68%
Expenses
Miscellaneous 1,200,000 1,272,319 106% 3,400,000 2,170,640 64%
Services and Supplies 101,000 915 1% 101,000 87,828 87%
Expenses Total 1,301,000 1,273,234 98%3,501,000 2,258,468 65%
City of Evanston
Monthly Financial Details
July 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 0%
Interest Income 2,000 9,747 487% 2,000 15,764 788%
Interfund Transfers 800,000 690,000 86% 700,000 616,669 88%
Intergovernmental Revenue 260,000 0 0% 10,000 10,000 100%
Licenses, Permits and Fees 0 0 500,000 240,256 48%
Other Revenue 500,000 0 0% 650,000 69,909 11%
Revenue Total 1,572,000 699,747 45%1,862,000 952,597 51%
Expenses
Community Sponsored Organizations 500,000 0 0% 500,000 0 0%
Miscellaneous 190,000 46,194 24% 525,000 0 0%
Salary and Benefits 400,513 130,187 33% 250,368 135,742 54%
Services and Supplies 616,000 181,674 29% 725,120 361,365 50%
Expenses Total 1,706,513 358,056 21%2,000,488 497,107 25%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 0 6,285 1,000 13,295 1329%
Other Revenue 3,000,000 3,090,000 103% 3,000,000 3,000,000 100%
Revenue Total 3,000,000 3,096,285 103%3,001,000 3,013,295 100%
Expenses
Interfund Transfers 3,000,000 3,090,000 103% 3,000,000 1,500,000 50%
Miscellaneous 164,000 0 0% 314,000 0 0%
Services and Supplies 0 685,969 0 763
Expenses Total 3,164,000 3,775,969 119%3,314,000 1,500,763 45%
City of Evanston
Monthly Financial Details
July 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 1,000 239 24% 400 1,502 375%
Interest Income 25,000 184,959 740% 25,000 190,380 762%
Interfund Transfers 173,750 173,570 100% 216,999 173,570 80%
Intergovernmental Revenue 155,000 26,084 17% 200,213 127,426 64%
Library Revenue 82,000 53,849 66% 109,394 69,559 64%
Other Revenue 402,000 172,838 43% 405,000 136,098 34%
Property Taxes 8,624,347 4,434,565 51% 8,213,664 6,093,543 74%
Revenue Total 9,463,097 5,046,104 53%9,170,670 6,792,078 74%
Expenses
Capital Outlay 2,000 0 0% 3,500 0 0%
Insurance and Other Chargebacks 0 2,531
Interfund Transfers 360,325 903,753 251% 360,325 210,182 58%
Salary and Benefits 7,497,302 3,730,537 50% 7,264,128 3,337,141 46%
Services and Supplies 2,147,619 1,306,913 61% 2,313,194 1,062,679 46%
Expenses Total 10,007,246 5,941,203 59%9,941,147 4,612,533 46%
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 0% 550,000 0 0%
Revenue Total 1,900,000 693,564 37%550,000 0 0%
Expenses
Capital Outlay 1,900,000 0 0% 550,000 110,060 20%
Expenses Total 1,900,000 0 0%550,000 110,060 20%
City of Evanston
Monthly Financial Details
July 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 50,000 201,375 403% 15,000 220,798 1472%
Intergovernmental Revenue 3,300,000 2,000,716 61% 2,986,239 1,951,960 65%
Revenue Total 3,350,000 2,202,092 66%3,001,239 2,172,758 72%
Expenses
Capital Outlay 4,469,650 301,702 7% 4,405,000 40,201 1%
Salary and Benefits 325,000 0 0%
Services and Supplies 1,890,000 483,137 26% 1,890,000 977,362 52%
Expenses Total 6,359,650 784,838 12%6,620,000 1,017,563 15%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 15,000 6,522 43% 7,000 21,726 310%
Other Revenue 0 9,000
Other Taxes 1,450,000 815,012 56% 1,450,000 851,530 59%
Revenue Total 1,465,000 830,534 57%1,457,000 873,256 60%
Expenses
Capital Outlay 445,000 137,002 31% 480,000 22,701 5%
Insurance and Other Chargebacks 19,142 11,165 58% 19,142 11,165 58%
Interfund Transfers 100,000 58,331 58% 100,000 58,331 58%
Miscellaneous 0 338
Salary and Benefits 903,749 453,850 50% 810,331 399,520 49%
Services and Supplies 394,950 352,522 89% 368,350 344,859 94%
Expenses Total 1,862,841 1,012,870 54%1,777,823 836,913 47%
206 FOREIGN FIRE INSURANCE
Revenue
Interfund Transfers 0 27,500
Other Taxes 250,000 0 0%
Revenue Total 250,000 0 0%0 27,500
Expenses
Capital Outlay 200,000 0 0%
Expenses Total 200,000 0 0%
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Interest Income 0 2,141 0 5,360
Property Taxes 642,145 287,504 45% 592,665 508,736 86%
Revenue Total 642,145 289,645 45%592,665 514,096 87%
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
July 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%
Other Revenue 0 161,622
Revenue Total 2,616,400 172,981 7%3,068,463 9,857 0%
Expenses
Capital Outlay 1,160,000 0 0% 0 6,470
Community Sponsored Organizations 0 10,000 75,000 0 0%
Insurance and Other Chargebacks 0 66,703
Miscellaneous 2,198,445 217 0% 2,341,499 0 0%
Salary and Benefits 319,903 179,855 56% 681,559 295,901 43%
Services and Supplies 110,650 16,118 15% 17,480 9,163 52%
Expenses Total 3,788,998 206,189 5%3,115,538 378,237 12%
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 10,179 204% 5,000 15,319 306%
Other Revenue 301,565 19,162 6% 443,121 5,451 1%
Revenue Total 306,565 29,341 10%448,121 20,770 5%
Expenses
Services and Supplies 306,565 19,915 6% 440,000 0 0%
Expenses Total 306,565 19,915 6%440,000 0 0%
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 0 205 0 438
Revenue Total 0 205 0 438
Expenses
Services and Supplies 0 1
Expenses Total 0 1
240 HOME FUND
Revenue
Interest Income 150 752 502% 150 219 146%
Intergovernmental Revenue 2,256,469 7,010 0% 2,345,000 19,572 1%
Other Revenue 25,000 15,974 64% 25,000 33,131 133%
Revenue Total 2,281,619 23,736 1%2,370,150 52,922 2%
Expenses
Insurance and Other Chargebacks 1,150,000 0 0% 1,150,000 26,166 2%
Miscellaneous 2,000 0 0% 2,000 207 10%
Salary and Benefits 42,847 22,908 53% 68,137 25,493 37%
Services and Supplies 1,081,065 9,293 1% 801,065 33,040 4%
Expenses Total 2,275,912 32,201 1%2,021,202 84,905 4%
City of Evanston
Monthly Financial Details
July 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 40,000 112,976 282% 8,000 92,186 1152%
Interfund Transfers 1,000,000 1,030,000 103% 1,000,000 1,000,000 100%
Intergovernmental Revenue 0 10,493 145,000 68,131 47%
Other Revenue 130,000 366,631 282% 130,000 375,833 289%
Other Taxes 50,000 41,779 84% 50,000 20,000 40%
Revenue Total 1,220,000 1,561,878 128%1,333,000 1,556,151 117%
Expenses
Community Sponsored Organizations 0 10,493 154,000 61,342 40%
Insurance and Other Chargebacks 11,000 14,069 128%
Miscellaneous 1,001,500 20,499 2% 1,051,500 3,620 0%
Salary and Benefits 175,980 50,113 28% 41,038 23,087 56%
Services and Supplies 1,185,000 613,684 52% 1,670,000 25,008 1%
Expenses Total 2,362,480 694,788 29%2,927,538 127,125 4%
320 DEBT SERVICE FUND
Revenue
Interest Income 10,000 227,160 2272% 10,000 76,963 770%
Interfund Transfers 1,822,547 833,020 46% 2,693,941 939,337 35%
Other Revenue 1,393,221 0 0% 0 301
Property Taxes 12,766,093 7,012,262 55% 12,766,093 9,773,234 77%
Revenue Total 15,991,861 8,072,442 50%15,470,034 10,789,835 70%
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 6,300 90% 6,600 6,310 96%
Expenses Total 15,988,861 2,624,170 16%15,466,634 2,424,367 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 12,000 33,438 279% 10,000 56,052 561%
Other Revenue 0 24,500 5,000 14,000 280%
Property Taxes 1,336,000 609,733 46% 1,100,000 708,615 64%
Revenue Total 1,348,000 667,670 50%1,115,000 778,667 70%
Expenses
Capital Outlay 100,000 169 0% 50,000 926,133 1852%
Interfund Transfers 343,913 200,613 58% 363,513 212,051 58%
Miscellaneous 350,000 16,425 5% 0 22,000
Services and Supplies 63,500 3,026 5% 65,000 13,105 20%
Expenses Total 857,413 220,233 26%478,513 1,173,290 245%
City of Evanston
Monthly Financial Details
July 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 42,363 706% 5,000 87,744 1755%
Property Taxes 2,211,000 1,106,116 50% 1,450,000 1,440,383 99%
Revenue Total 2,217,000 1,148,478 52%1,455,000 1,528,127 105%
Expenses
Capital Outlay 1,560,790 548,700 35% 3,315,000 203,224 6%
Interfund Transfers 110,550 64,491 58% 75,000 43,750 58%
Miscellaneous 52,000 31,550 61% 12,000 51,900 433%
Services and Supplies 1,100,000 15 0% 1,005,000 86,957 9%
Expenses Total 2,823,340 644,756 23%4,407,000 385,832 9%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 16,619 554% 1,000 23,907 2391%
Property Taxes 488,000 268,898 55% 180,000 258,013 143%
Revenue Total 491,000 285,518 58%181,000 281,920 156%
Expenses
Interfund Transfers 193,343 112,784 58% 176,857 103,166 58%
Miscellaneous 10,000 4,375 44% 0 12,500
Services and Supplies 2,000 0 0% 2,000 356 18%
Expenses Total 205,343 117,159 57%178,857 116,022 65%
345 CHICAGO-MAIN TIF
Revenue
Interest Income 10,000 17,519 175% 5,000 64,612 1292%
Other Revenue 1,880,000 50,000 3%
Property Taxes 1,295,000 617,800 48% 1,000,000 715,895 72%
Revenue Total 1,305,000 635,319 49%2,885,000 830,507 29%
Expenses
Capital Outlay 260,000 0 0% 260,000 259,358 100%
Interfund Transfers 307,990 179,662 58% 272,480 158,949 58%
Miscellaneous 540,000 22,865 4% 250,000 10,080 4%
Services and Supplies 50,010 3,606 7% 15,010 1,773 12%
Expenses Total 1,158,000 206,133 18%797,490 430,161 54%
City of Evanston
Monthly Financial Details
July 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 4,144 1658% 250 10,237 4095%
Property Taxes 221,000 117,105 53% 221,000 159,952 72%
Revenue Total 221,250 121,249 55%221,250 170,189 77%
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 200 809 405% 200 1,415 708%
Property Taxes 142,000 75,186 53% 142,000 113,704 80%
Revenue Total 142,200 75,995 53%142,200 115,120 81%
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 0 313 0 681
Property Taxes 60,200 30,658 51% 60,200 43,744 73%
Revenue Total 60,200 30,971 51%60,200 44,425 74%
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 0%
Revenue Total 92,624 0 0%
Expenses
Services and Supplies 90,000 0 0%
Expenses Total 90,000 0 0%
City of Evanston
Monthly Financial Details
July 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 19,500 1950% 0 3,314
Property Taxes 1,477,000 773,817 52% 0 867,109
Revenue Total 1,478,000 793,318 54%0 870,423
Expenses
Capital Outlay 140,520 58,569 42% 0 0
Interfund Transfers 73,850 43,078 58%
Miscellaneous 60,000 17 0% 0 4,667
Services and Supplies 950,000 0 0% 100,000 322,806 323%
Expenses Total 1,224,370 101,664 8%100,000 327,473 327%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 6,729
Interest Income 75,000 71,972 96% 0 94,525
Intergovernmental Revenue 5,027,000 969,914 19% 1,470,000 671,954 46%
Licenses, Permits and Fees 0 626,785
Other Revenue 21,225,000 1,031,843 5% 23,283,500 18,355,884 79%
Revenue Total 26,327,000 2,700,514 10%24,753,500 19,129,092 77%
Expenses
Capital Outlay 24,532,000 4,346,819 18% 23,358,500 5,993,762 26%
Services and Supplies 1,690,000 885,226 52% 1,860,000 1,112,770 60%
Expenses Total 26,222,000 5,232,045 20%25,218,500 7,106,532 28%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 10,000 101,865 1019% 10,000 165,540 1655%
Other Revenue 1,000,000 494 0% 1,000,000 261,816 26%
Revenue Total 1,010,000 102,359 10%1,010,000 427,356 42%
Expenses
Capital Outlay 200,000 0 0% 200,000 7,140 4%
Interfund Transfers 588,369 343,217 58% 619,118 361,151 58%
Services and Supplies 60 2,533 4221% 60 35 58%
Expenses Total 788,429 345,750 44%819,178 368,326 45%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 102,081 58% 175,000 102,081 58%
Revenue Total 175,000 102,081 58%175,000 102,081 58%
Expenses
Capital Outlay 175,000 0 0% 175,000 0 0%
Expenses Total 175,000 0 0%175,000 0 0%
City of Evanston
Monthly Financial Details
July 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 32,673 163% 35,000 19,728 56%
Other Taxes 200,000 119,898 60% 125,000 112,999 90%
Revenue Total 220,000 152,571 69%160,000 132,727 83%
Expenses
Capital Outlay 1,650,000 4,350 0% 452,500 0 0%
Interfund Transfers 230,631 0 0% 425,652 53,669 13%
Services and Supplies 50 35 70% 50 35 70%
Expenses Total 1,880,681 4,385 0%878,202 53,704 6%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,980,000 5,724,905 64% 8,420,000 5,799,104 69%
Interest Income 40,000 66,836 167% 25,000 86,977 348%
Intergovernmental Revenue 1,100,000 0 0%
Licenses, Permits and Fees 300,000 0 0% 0 150
Other Revenue 538,900 301,465 56% 422,900 222,026 53%
Revenue Total 9,858,900 6,093,205 62%9,967,900 6,108,256 61%
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 369,077 215,292 58% 369,077 215,292 58%
Interfund Transfers 3,180,390 1,855,224 58% 3,180,390 1,855,224 58%
Salary and Benefits 1,310,682 716,020 55% 1,582,397 920,672 58%
Services and Supplies 4,521,650 2,703,980 60% 4,220,350 2,841,500 67%
Expenses Total 11,883,699 6,567,334 55%9,431,364 5,849,763 62%
City of Evanston
Monthly Financial Details
July 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 16,610,237 58% 25,259,051 14,074,541 56%
Interest Income 150,000 441,659 294% 70,000 163,369 233%
Intergovernmental Revenue 0 708,582
Licenses, Permits and Fees 50,000 39,599 79% 50,000 63,052 126%
Other Revenue 35,718,235 11,182,907 31% 66,234,150 18,828,231 28%
Revenue Total 64,543,335 28,982,983 45%91,613,201 33,129,194 36%
Expenses
Capital Outlay 37,825,905 7,140,822 19% 58,470,500 8,817,662 15%
Contingencies 1,000 0 0%
Debt Service 6,395,895 2,127,773 33% 4,826,609 1,821,868 38%
Insurance and Other Chargebacks 1,665,135 971,327 58% 1,665,135 978,648 59%
Interfund Transfers 4,363,000 2,545,088 58% 4,363,000 2,545,088 58%
Miscellaneous 10,000 0 0%
Salary and Benefits 7,478,277 3,908,558 52% 7,936,849 3,456,183 44%
Services and Supplies 11,060,370 3,879,114 35% 10,284,310 3,046,667 30%
Expenses Total 68,788,582 20,572,682 30%87,557,403 20,666,115 24%
515 SEWER FUND
Revenue
Charges for Services 8,080,000 4,737,746 59% 10,229,424 5,204,819 51%
Interest Income 80,000 184,881 231% 25,000 70,396 282%
Other Revenue 1,000 0 0% 1,000 768 77%
Revenue Total 8,161,000 4,922,626 60%10,255,424 5,275,983 51%
Expenses
Capital Outlay 3,820,000 672,882 18% 2,950,000 13,077 0%
Debt Service 2,668,164 1,369,604 51% 3,550,270 1,669,800 47%
Insurance and Other Chargebacks 369,800 215,719 58% 369,800 215,719 58%
Interfund Transfers 1,642,251 957,978 58% 1,271,321 741,601 58%
Salary and Benefits 1,444,286 679,396 47% 1,546,276 645,136 42%
Services and Supplies 538,500 167,287 31% 1,718,600 73,578 4%
Expenses Total 10,483,001 4,062,866 39%11,406,267 3,358,911 29%
City of Evanston
Monthly Financial Details
July 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 2,962,173 56% 4,902,674 2,791,108 57%
Interest Income 3,000 48,449 1615% 3,000 8,979 299%
Interfund Transfers 100,000 0 0% 100,000 0 0%
Licenses, Permits and Fees 351,000 206,041 59% 375,000 322,542 86%
Other Revenue 39,350 7,510 19% 38,000 5,765 15%
Property Taxes 950,000 475,000 50% 1,332,500 666,250 50%
Revenue Total 6,710,350 3,699,173 55%6,751,174 3,794,644 56%
Expenses
Capital Outlay 825,000 89,267 11% 850,000 31,981 4%
Interfund Transfers 418,600 244,181 58% 418,600 244,181 58%
Miscellaneous 30,000 12,881 43% 30,000 8,766 29%
Salary and Benefits 1,858,244 934,217 50% 1,893,717 971,897 51%
Services and Supplies 3,793,214 2,125,121 56% 4,081,466 2,205,434 54%
Expenses Total 6,925,058 3,405,667 49%7,273,783 3,462,259 48%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 2,459,408 58% 4,216,140 2,459,408 58%
Interest Income 1,000 2,317 232% 1,000 1,314 131%
Other Revenue 44,000 22,671 52% 44,000 63,580 145%
Revenue Total 4,261,140 2,484,396 58%4,261,140 2,524,303 59%
Expenses
Capital Outlay 0 780
Salary and Benefits 1,715,375 963,845 56% 1,624,232 870,028 54%
Services and Supplies 2,488,890 1,119,649 45% 2,588,890 1,025,261 40%
Expenses Total 4,204,265 2,083,494 50%4,213,122 1,896,069 45%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 510,349 58% 754,885 440,349 58%
Interest Income 2,000 24,549 1227% 2,000 15,570 779%
Interfund Transfers 1,500,000 1,500,000 100% 0 1,250,000
Intergovernmental Revenue 1,250,000 0 0%
Other Revenue 50,000 46,826 94% 25,000 70,868 283%
Revenue Total 2,426,885 2,081,725 86%2,031,885 1,776,787 87%
Expenses
Capital Outlay 5,296,912 3,489,262 66% 3,365,167 1,085,764 32%
Services and Supplies 200,000 751 0% 0 640
Expenses Total 5,496,912 3,490,013 63%3,365,167 1,086,404 32%
City of Evanston
Monthly Financial Details
July 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 5,722,405 56% 10,098,091 5,644,816 56%
Interest Income 0 35,658 0 25,131
Other Revenue 12,180,000 6,521,857 54% 12,859,571 6,111,445 48%
Workers Compensation and Liability 886,000 509,285 57% 886,000 553,447 62%
Revenue Total 23,241,654 12,790,327 55%23,843,662 12,337,991 52%
Expenses
Insurance and Other Chargebacks 18,412,500 10,447,762 57% 19,330,965 10,099,091 52%
Salary and Benefits 193 3,185 1649% 3,805 3,320 87%
Services and Supplies 3,961,000 2,389,889 60% 3,660,000 2,563,749 70%
Expenses Total 22,373,693 12,840,835 57%22,994,770 12,666,159 55%
City of Evanston
Monthly Financial Details
July 2025 Page 19