HomeMy WebLinkAbout2025.08 August Monthly Report
Memorandum
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: August 2025 Monthly Financial Report
Date: September 26, 2025
Please find attached the financial statements as of August 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 August 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 August 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 August 31, 2025)
Page 2
Section 2 - General Fund Revenues and Expenses
The unaudited financials as of August 31, 2025 show the General Fund with a fund balance of $48,081,078
and a cash balance of $43,908,265.
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 August allocations until November
2025.
Other 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 $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).
• As of September 26, 2025, the second installment of property tax bills have not been sent out by Cook County
nor has the County provided an estimated billing date to Evanston and other municipalities. At this point in
2024, the City had already received most of the second installments of property tax bills.
Page 3
Table 2
FY 2025 General Fund Actual Revenues (through August 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.
Table 3
FY 2025 General Fund Actual Expenses
By Department
Page 4
Police and Fire Overtime
Through August 31, 2025, Police has spent 82% of budgeted overtime and Fire has spent 76% of budgeted
overtime.
Table 4
FY 2025 Police and Fire Overtime YTD Expenses
Section 3 - Enterprise Funds
Parking Fund
Through August 31, 2025, the Parking Fund is showing a fund balance of $2,367,092 and a cash balance
of $1,694,912.
Water Fund
Through August 31, 2025, the Water Fund is showing a fund balance of $13,548,962 and a cash balance
of $14,988,695. A significant portion of this fund balance are 2024 bond proceeds which the City continues
to spend down on capital projects.
Sewer Fund
Through August 31, 2025, the Sewer Fund is showing a fund balanc e of $10,761,291 and a cash balance
of $9,731,010.
Solid Waste Fund
Through August 31, 2025, the Solid Waste Fund is showing a fund balance of $3,795,185 and a cash
balance of $2,680,350.
Section 4 - Other Funds
Capital Improvements Fund
Through August 31, 2025, the CIP Fund is showing a fund balance of ($12,143,347) and a cash balance
of ($5,907,520). 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 August 31, 2025, the Fleet Fund is showing a fund balance of $1,873,377 and a cash balance of
$376,577. The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through August 31, 2025, the Insurance Fund is showing a fund balance of $4,527,507 and a cash balance
of $6,292,884.
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 9,564,485 75% 11,655,200 8,141,537 70%
Fines and Forfeitures 4,375,000 2,757,317 63% 3,725,000 2,602,774 70%
Interest Income 750,000 1,514,045 202% 500,000 1,380,337 276%
Interfund Transfers 10,031,740 7,232,824 72% 9,623,390 5,832,792 61%
Intergovernmental Revenue 4,404,334 2,804,887 64% 3,966,034 2,568,152 65%
Licenses, Permits and Fees 9,597,300 12,403,760 129% 7,336,450 16,742,098 228%
Other Revenue 1,849,000 1,561,557 84% 1,301,500 1,061,614 82%
Other Taxes 67,015,000 43,166,080 64% 66,300,000 41,673,527 63%
Property Taxes 29,439,902 15,823,492 54% 29,047,402 28,454,263 98%
Revenue Total 140,227,985 96,828,447 69%133,454,976 108,457,095 81%
Expenses
Capital Outlay 398,978 59,226 15% 272,000 2,795,476 1028%
Community Sponsored Organizations 120,000 100,377 84% 120,000 20,505 17%
Contingencies 125,000 294,112 235% 126,000 257 0%
Insurance and Other Chargebacks 33,489,844 18,104,744 54% 29,463,684 25,172,888 85%
Interfund Transfers 4,457,100 2,904,728 65% 4,887,100 3,377,154 69%
Miscellaneous 1,029,798 853,579 83% 1,545,213 446,024 29%
Salary and Benefits 91,592,836 61,567,854 67% 88,012,393 56,435,856 64%
Services and Supplies 20,064,846 13,883,402 69% 19,501,153 13,692,009 70%
Expenses Total 151,278,402 97,768,022 65%143,927,543 101,940,169 71%
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 650,000 403,322 62% 50,000 994,096 1988%
Other Revenue 0 (45,269) 0 7,827
Revenue Total 650,000 358,053 55%50,000 1,001,923 2004%
Expenses
Capital Outlay 2,431,300 462,859 19% 10,188,900 2,207,462 22%
Community Sponsored Organizations 2,542,000 57,627 2% 0 389,595
Insurance and Other Chargebacks 100,000 16,773 17% 100,000 18,078 18%
Interfund Transfers 1,500,000 1,500,000 100% 1,250,000 1,667,200 133%
Miscellaneous 8,396,724 779,411 9% 10,294,191 780,307 8%
Salary and Benefits 115,871 0 0% 0 1,031
Services and Supplies 2,977,080 129,240 4% 3,275,000 392,686 12%
Expenses Total 18,062,975 2,945,911 16%25,108,091 5,456,359 22%
City of Evanston
Monthly Financial Details
August 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 40,608 4061% 1,000 56,023 5602%
Other Revenue 27,500 11,004 40% 27,500 5,506 20%
Property Taxes 750,000 579,016 77% 1,050,000 1,063,458 101%
Revenue Total 778,500 630,629 81%1,078,500 1,124,986 104%
Expenses
Miscellaneous 7,000 6,816 97% 7,000 6,295 90%
Salary and Benefits 560,420 386,387 69% 539,408 376,390 70%
Services and Supplies 775,500 503,455 65% 874,482 436,741 50%
Expenses Total 1,342,920 896,658 67%1,420,890 819,426 58%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 14,054 234% 6,000 44,454 741%
Intergovernmental Revenue 335,000 337,382 101% 114,000 367,983 323%
Other Revenue 20,000 8,000 40% 20,000 0 0%
Property Taxes 3,650,000 1,825,000 50% 3,360,000 3,360,000 100%
Revenue Total 4,011,000 2,184,436 54%3,500,000 3,772,437 108%
Expenses
Community Sponsored Organizations 60,000 481,203 802% 60,000 452,917 755%
Insurance and Other Chargebacks 0 (5,033) 0 18,230
Miscellaneous 210,000 148,832 71% 210,000 155,339 74%
Salary and Benefits 3,288,979 2,128,837 65% 2,654,369 1,710,799 64%
Services and Supplies 2,801,998 1,233,729 44% 2,334,063 986,159 42%
Expenses Total 6,360,977 3,987,568 63%5,258,432 3,323,443 63%
177 REPARATIONS FUND
Revenue
Interest Income 2,500 5,598 224% 2,500 23,829 953%
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 1,006,628 77%1,502,500 1,027,328 68%
Expenses
Miscellaneous 1,200,000 1,296,640 108% 3,400,000 2,248,477 66%
Services and Supplies 101,000 1,001 1% 101,000 96,351 95%
Expenses Total 1,301,000 1,297,641 100%3,501,000 2,344,827 67%
City of Evanston
Monthly Financial Details
August 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 11,453 573% 2,000 18,086 904%
Interfund Transfers 800,000 715,000 89% 700,000 633,336 90%
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 1,572,000 726,453 46%1,862,000 971,586 52%
Expenses
Community Sponsored Organizations 500,000 0 0% 500,000 0 0%
Miscellaneous 190,000 46,809 25% 525,000 0 0%
Salary and Benefits 400,513 152,708 38% 250,368 167,933 67%
Services and Supplies 616,000 236,324 38% 725,120 434,817 60%
Expenses Total 1,706,513 435,841 26%2,000,488 602,750 30%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 0 6,768 1,000 16,472 1647%
Other Revenue 3,000,000 3,090,000 103% 3,000,000 3,000,000 100%
Revenue Total 3,000,000 3,096,768 103%3,001,000 3,016,472 101%
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 0 685,983 0 813
Expenses Total 3,164,000 3,775,983 119%3,314,000 1,500,813 45%
City of Evanston
Monthly Financial Details
August 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 1,525 381%
Interest Income 25,000 209,170 837% 25,000 220,081 880%
Interfund Transfers 173,750 173,570 100% 216,999 173,570 80%
Intergovernmental Revenue 155,000 162,194 105% 200,213 165,661 83%
Library Revenue 82,000 60,301 74% 109,394 103,832 95%
Other Revenue 402,000 236,411 59% 405,000 147,147 36%
Property Taxes 8,624,347 4,440,832 51% 8,213,664 8,106,623 99%
Revenue Total 9,463,097 5,282,717 56%9,170,670 8,918,440 97%
Expenses
Capital Outlay 2,000 880 44% 3,500 0 0%
Insurance and Other Chargebacks 0 2,531
Interfund Transfers 360,325 933,780 259% 360,325 240,208 67%
Salary and Benefits 7,497,302 4,516,979 60% 7,264,128 4,069,225 56%
Services and Supplies 2,147,619 1,487,269 69% 2,313,194 1,256,219 54%
Expenses Total 10,007,246 6,938,908 69%9,941,147 5,568,183 56%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes 576,946 288,473 50% 574,677 574,676 100%
Revenue Total 576,946 288,473 50%574,677 574,676 100%
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
August 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 50,000 230,856 462% 15,000 255,181 1701%
Intergovernmental Revenue 3,300,000 2,300,345 70% 2,986,239 2,248,402 75%
Revenue Total 3,350,000 2,531,201 76%3,001,239 2,503,582 83%
Expenses
Capital Outlay 4,469,650 734,479 16% 4,405,000 596,690 14%
Salary and Benefits 325,000 0 0%
Services and Supplies 1,890,000 567,251 30% 1,890,000 1,212,630 64%
Expenses Total 6,359,650 1,301,730 20%6,620,000 1,809,319 27%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 15,000 7,553 50% 7,000 24,034 343%
Other Revenue 0 9,000
Other Taxes 1,450,000 928,004 64% 1,450,000 983,502 68%
Revenue Total 1,465,000 944,557 64%1,457,000 1,007,536 69%
Expenses
Capital Outlay 445,000 251,272 56% 480,000 96,778 20%
Insurance and Other Chargebacks 19,142 12,760 67% 19,142 12,760 67%
Interfund Transfers 100,000 66,664 67% 100,000 66,664 67%
Miscellaneous 0 338
Salary and Benefits 903,749 529,386 59% 810,331 494,299 61%
Services and Supplies 394,950 373,519 95% 368,350 362,495 98%
Expenses Total 1,862,841 1,233,601 66%1,777,823 1,033,334 58%
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 2,185 0 6,071
Property Taxes 642,145 287,504 45% 592,665 609,634 103%
Revenue Total 642,145 289,689 45%592,665 615,705 104%
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
August 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 1,430 0 3,388
Intergovernmental Revenue 2,616,400 10,000 0% 3,068,463 35,848 1%
Other Revenue 0 161,622
Revenue Total 2,616,400 173,052 7%3,068,463 39,236 1%
Expenses
Capital Outlay 1,160,000 0 0% 0 179,823
Community Sponsored Organizations 0 10,000 75,000 0 0%
Insurance and Other Chargebacks 0 178,894 0 66,703
Miscellaneous 2,198,445 217 0% 2,341,499 0 0%
Salary and Benefits 319,903 220,300 69% 681,559 346,673 51%
Services and Supplies 110,650 16,209 15% 17,480 21,189 121%
Expenses Total 3,788,998 425,621 11%3,115,538 614,388 20%
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 11,134 223% 5,000 16,804 336%
Other Revenue 301,565 45,089 15% 443,121 6,142 1%
Revenue Total 306,565 56,223 18%448,121 22,946 5%
Expenses
Services and Supplies 306,565 19,915 6% 440,000 57,103 13%
Expenses Total 306,565 19,915 6%440,000 57,103 13%
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 0 235 0 482
Revenue Total 0 235 0 482
Expenses
Services and Supplies 0 1
Expenses Total 0 1
240 HOME FUND
Revenue
Interest Income 150 871 581% 150 243 162%
Intergovernmental Revenue 2,256,469 15,673 1% 2,345,000 67,097 3%
Other Revenue 25,000 15,974 64% 25,000 35,413 142%
Revenue Total 2,281,619 32,518 1%2,370,150 102,753 4%
Expenses
Insurance and Other Chargebacks 1,150,000 (6,729) -1% 1,150,000 26,166 2%
Miscellaneous 2,000 0 0% 2,000 207 10%
Salary and Benefits 42,847 27,717 65% 68,137 34,131 50%
Services and Supplies 1,081,065 42,643 4% 801,065 33,045 4%
Expenses Total 2,275,912 63,630 3%2,021,202 93,549 5%
City of Evanston
Monthly Financial Details
August 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 40,000 128,884 322% 8,000 105,864 1323%
Interfund Transfers 1,000,000 1,030,000 103% 1,000,000 1,000,000 100%
Intergovernmental Revenue 0 10,493 145,000 93,073 64%
Other Revenue 130,000 366,631 282% 130,000 407,500 313%
Other Taxes 50,000 63,058 126% 50,000 20,000 40%
Revenue Total 1,220,000 1,599,065 131%1,333,000 1,626,437 122%
Expenses
Community Sponsored Organizations 0 10,493 154,000 77,964 51%
Insurance and Other Chargebacks 0 (11,949) 11,000 14,069 128%
Miscellaneous 1,001,500 20,499 2% 1,051,500 38,620 4%
Salary and Benefits 175,980 60,812 35% 41,038 24,377 59%
Services and Supplies 1,185,000 613,689 52% 1,670,000 25,013 1%
Expenses Total 2,362,480 693,544 29%2,927,538 180,043 6%
320 DEBT SERVICE FUND
Revenue
Interest Income 10,000 257,281 2573% 10,000 116,622 1166%
Interfund Transfers 1,822,547 965,680 53% 2,693,941 1,645,448 61%
Other Revenue 1,393,221 0 0% 0 301
Property Taxes 12,766,093 7,012,262 55% 12,766,093 12,805,005 100%
Revenue Total 15,991,861 8,235,223 51%15,470,034 14,567,377 94%
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 6,316 96%
Expenses Total 15,988,861 2,624,170 16%15,466,634 2,424,372 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 12,000 39,763 331% 10,000 61,071 611%
Other Revenue 0 28,000 5,000 17,500 350%
Property Taxes 1,336,000 621,611 47% 1,100,000 1,279,914 116%
Revenue Total 1,348,000 689,374 51%1,115,000 1,358,485 122%
Expenses
Capital Outlay 100,000 4,738 5% 50,000 932,238 1864%
Interfund Transfers 343,913 229,272 67% 363,513 242,344 67%
Miscellaneous 350,000 22,925 7% 0 42,007
Services and Supplies 63,500 3,693 6% 65,000 14,595 22%
Expenses Total 857,413 260,629 30%478,513 1,231,185 257%
City of Evanston
Monthly Financial Details
August 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 50,253 838% 5,000 99,597 1992%
Property Taxes 2,211,000 1,122,123 51% 1,450,000 2,016,475 139%
Revenue Total 2,217,000 1,172,376 53%1,455,000 2,116,072 145%
Expenses
Capital Outlay 1,560,790 571,685 37% 3,315,000 376,067 11%
Interfund Transfers 110,550 73,704 67% 75,000 50,000 67%
Miscellaneous 52,000 37,464 72% 12,000 54,001 450%
Services and Supplies 1,100,000 684 0% 1,005,000 90,959 9%
Expenses Total 2,823,340 683,536 24%4,407,000 571,027 13%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 19,719 657% 1,000 26,813 2681%
Property Taxes 488,000 268,898 55% 180,000 488,906 272%
Revenue Total 491,000 288,617 59%181,000 515,719 285%
Expenses
Interfund Transfers 193,343 128,896 67% 176,857 117,904 67%
Miscellaneous 10,000 4,375 44% 0 12,500
Services and Supplies 2,000 667 33% 2,000 356 18%
Expenses Total 205,343 133,938 65%178,857 130,760 73%
345 CHICAGO-MAIN TIF
Revenue
Interest Income 10,000 20,726 207% 5,000 66,799 1336%
Other Revenue 1,880,000 50,000 3%
Property Taxes 1,295,000 617,800 48% 1,000,000 1,167,349 117%
Revenue Total 1,305,000 638,526 49%2,885,000 1,284,148 45%
Expenses
Capital Outlay 260,000 0 0% 260,000 259,358 100%
Interfund Transfers 307,990 205,328 67% 272,480 181,656 67%
Miscellaneous 540,000 26,897 5% 250,000 17,823 7%
Services and Supplies 50,010 13,406 27% 15,010 1,774 12%
Expenses Total 1,158,000 245,631 21%797,490 460,611 58%
City of Evanston
Monthly Financial Details
August 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 4,329 1731% 250 11,378 4551%
Property Taxes 221,000 117,600 53% 221,000 214,822 97%
Revenue Total 221,250 121,928 55%221,250 226,200 102%
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 200 868 434% 200 1,618 809%
Property Taxes 142,000 75,186 53% 142,000 139,224 98%
Revenue Total 142,200 76,054 53%142,200 140,842 99%
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 0 349 0 753
Property Taxes 60,200 31,680 53% 60,200 57,379 95%
Revenue Total 60,200 32,029 53%60,200 58,132 97%
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
August 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 22,147 2215% 0 4,739
Other Revenue 0 700
Property Taxes 1,477,000 781,508 53% 0 1,076,365
Revenue Total 1,478,000 804,354 54%0 1,081,104
Expenses
Capital Outlay 140,520 58,569 42% 0 0
Interfund Transfers 73,850 49,232 67%
Miscellaneous 60,000 2,974 5% 0 7,384
Services and Supplies 950,000 667 0% 100,000 322,806 323%
Expenses Total 1,224,370 111,442 9%100,000 330,189 330%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 6,729
Interest Income 75,000 98,719 132% 0 179,961
Intergovernmental Revenue 5,027,000 969,914 19% 1,470,000 989,504 67%
Licenses, Permits and Fees 0 631,666
Other Revenue 21,225,000 1,046,204 5% 23,283,500 19,177,486 82%
Revenue Total 26,327,000 2,746,504 10%24,753,500 20,353,680 82%
Expenses
Capital Outlay 24,532,000 5,737,935 23% 23,358,500 7,261,638 31%
Services and Supplies 1,690,000 1,061,390 63% 1,860,000 1,410,227 76%
Expenses Total 26,222,000 6,799,326 26%25,218,500 8,671,865 34%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 10,000 107,656 1077% 10,000 178,769 1788%
Other Revenue 1,000,000 17,010 2% 1,000,000 271,990 27%
Revenue Total 1,010,000 124,665 12%1,010,000 450,759 45%
Expenses
Capital Outlay 200,000 291,262 146% 200,000 109,660 55%
Interfund Transfers 588,369 392,248 67% 619,118 412,744 67%
Services and Supplies 60 2,538 4230% 60 9,888 16480%
Expenses Total 788,429 686,048 87%819,178 532,292 65%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 116,664 67% 175,000 116,664 67%
Revenue Total 175,000 116,664 67%175,000 116,664 67%
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
August 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 46,254 231% 35,000 22,633 65%
Other Taxes 200,000 120,883 60% 125,000 122,213 98%
Revenue Total 220,000 167,137 76%160,000 144,847 91%
Expenses
Capital Outlay 1,650,000 15,542 1% 452,500 0 0%
Interfund Transfers 230,631 0 0% 425,652 61,336 14%
Services and Supplies 50 40 80% 50 40 80%
Expenses Total 1,880,681 15,582 1%878,202 61,376 7%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,980,000 6,566,453 73% 8,420,000 6,781,802 81%
Interest Income 40,000 75,494 189% 25,000 104,287 417%
Intergovernmental Revenue 1,100,000 0 0%
Licenses, Permits and Fees 300,000 0 0% 0 150
Other Revenue 538,900 393,611 73% 422,900 249,541 59%
Revenue Total 9,858,900 7,035,558 71%9,967,900 7,135,780 72%
Expenses
Capital Outlay 2,425,000 1,085,868 45% 0 0
Debt Service 76,900 15,950 21% 79,150 17,075 22%
Insurance and Other Chargebacks 369,077 246,048 67% 369,077 246,048 67%
Interfund Transfers 3,180,390 2,120,256 67% 3,180,390 2,120,256 67%
Miscellaneous 0 64
Salary and Benefits 1,310,682 858,524 66% 1,582,397 1,096,515 69%
Services and Supplies 4,521,650 2,993,918 66% 4,220,350 3,278,910 78%
Expenses Total 11,883,699 7,320,564 62%9,431,364 6,758,868 72%
City of Evanston
Monthly Financial Details
August 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 19,105,211 67% 25,259,051 15,936,729 63%
Interest Income 150,000 466,448 311% 70,000 200,973 287%
Intergovernmental Revenue 0 794,663
Licenses, Permits and Fees 50,000 37,078 74% 50,000 68,878 138%
Other Revenue 35,718,235 13,545,764 38% 66,234,150 20,180,875 30%
Revenue Total 64,543,335 33,949,164 53%91,613,201 36,387,455 40%
Expenses
Capital Outlay 37,825,905 10,087,347 27% 58,470,500 13,561,723 23%
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 1,110,088 67% 1,665,135 1,117,409 67%
Interfund Transfers 4,363,000 2,908,672 67% 4,363,000 2,908,672 67%
Miscellaneous 10,000 0 0%
Salary and Benefits 7,478,277 4,771,857 64% 7,936,849 4,193,133 53%
Services and Supplies 11,060,370 4,546,473 41% 10,284,310 4,068,809 40%
Expenses Total 68,788,582 25,552,210 37%87,557,403 27,671,612 32%
515 SEWER FUND
Revenue
Charges for Services 8,080,000 5,511,836 68% 10,229,424 5,989,993 59%
Interest Income 80,000 206,932 259% 25,000 82,009 328%
Other Revenue 1,000 0 0% 1,000 768 77%
Revenue Total 8,161,000 5,718,767 70%10,255,424 6,072,769 59%
Expenses
Capital Outlay 3,820,000 1,585,046 41% 2,950,000 13,077 0%
Debt Service 2,668,164 1,369,604 51% 3,550,270 1,798,328 51%
Insurance and Other Chargebacks 369,800 246,536 67% 369,800 246,536 67%
Interfund Transfers 1,642,251 1,094,832 67% 1,271,321 847,544 67%
Salary and Benefits 1,444,286 837,522 58% 1,546,276 780,359 50%
Services and Supplies 538,500 170,352 32% 1,718,600 151,523 9%
Expenses Total 10,483,001 5,303,892 51%11,406,267 3,837,367 34%
City of Evanston
Monthly Financial Details
August 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 3,317,267 63% 4,902,674 3,114,157 64%
Interest Income 3,000 54,236 1808% 3,000 11,628 388%
Interfund Transfers 100,000 0 0% 100,000 47,170 47%
Licenses, Permits and Fees 351,000 221,719 63% 375,000 323,317 86%
Other Revenue 39,350 8,250 21% 38,000 5,717 15%
Property Taxes 950,000 475,000 50% 1,332,500 1,332,500 100%
Revenue Total 6,710,350 4,076,471 61%6,751,174 4,834,489 72%
Expenses
Capital Outlay 825,000 125,710 15% 850,000 80,588 9%
Interfund Transfers 418,600 279,064 67% 418,600 279,064 67%
Miscellaneous 30,000 14,209 47% 30,000 8,766 29%
Salary and Benefits 1,858,244 1,100,897 59% 1,893,717 1,191,118 63%
Services and Supplies 3,793,214 2,489,194 66% 4,081,466 2,564,219 63%
Expenses Total 6,925,058 4,009,074 58%7,273,783 4,123,754 57%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 2,810,752 67% 4,216,140 2,810,752 67%
Interest Income 1,000 2,880 288% 1,000 2,207 221%
Other Revenue 44,000 26,833 61% 44,000 83,493 190%
Revenue Total 4,261,140 2,840,464 67%4,261,140 2,896,452 68%
Expenses
Capital Outlay 0 35,530
Salary and Benefits 1,715,375 1,147,556 67% 1,624,232 1,054,003 65%
Services and Supplies 2,488,890 1,351,224 54% 2,588,890 1,318,715 51%
Expenses Total 4,204,265 2,498,780 59%4,213,122 2,408,248 57%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 583,256 67% 754,885 503,256 67%
Interest Income 2,000 27,324 1366% 2,000 18,652 933%
Interfund Transfers 1,500,000 1,500,000 100% 0 1,250,000
Intergovernmental Revenue 0 97,762 1,250,000 0 0%
Other Revenue 50,000 54,802 110% 25,000 135,195 541%
Revenue Total 2,426,885 2,263,144 93%2,031,885 1,907,103 94%
Expenses
Capital Outlay 5,296,912 4,185,877 79% 3,365,167 1,166,109 35%
Services and Supplies 200,000 828 0% 0 689
Expenses Total 5,496,912 4,186,705 76%3,365,167 1,166,797 35%
City of Evanston
Monthly Financial Details
August 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 6,423,701 63% 10,098,091 6,478,279 64%
Interest Income 0 43,730 0 33,026
Other Revenue 12,180,000 7,585,187 62% 12,859,571 7,054,893 55%
Workers Compensation and Liability 886,000 576,868 65% 886,000 622,685 70%
Revenue Total 23,241,654 14,630,609 63%23,843,662 14,192,036 60%
Expenses
Insurance and Other Chargebacks 18,412,500 12,150,211 66% 19,330,965 11,520,346 60%
Salary and Benefits 193 3,753 1943% 3,805 3,783 99%
Services and Supplies 3,961,000 2,555,166 3,660,000 2,680,704
Expenses Total 22,373,693 14,709,129 22,994,770 14,204,834
City of Evanston
Monthly Financial Details
August 2025 Page 19