HomeMy WebLinkAbout2025.09 September Monthly Report
Memorandum
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: September 2025 Monthly Financial Report
Date: October 24, 2025
Please find attached the financial statements as of September 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 September 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 September 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 September 30, 2025)
Page 2
Section 2 - General Fund Revenues and Expenses
The unaudited financials as of September 30, 2025 show the General Fund with a fund balance of
$47,728,262 and a cash balance of $42,722,981.
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 October 24, 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 September 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.
Table 3
FY 2025 General Fund Actual Expenses (through September 30, 2025)
By Department
Page 4
Police and Fire Overtime
Through September 30, 2025, Police has spent 93% of budgeted overtime and Fire has spent 87% of
budgeted overtime.
Table 4
FY 2025 Police and Fire Overtime YTD Expenses (through September 30, 2025)
Section 3 - Enterprise Funds
Parking Fund
Through September 30, 2025, the Parking Fund is showing a fund balance of $2,371,689 and a cash
balance of $1,677,552.
Water Fund
Through September 30, 2025, the Water Fund is showing a fund balance of $13,051,632 and a cash
balance of $14,088,129. A significant portion of this fund balance are 2024 bond proceeds which the City
continues to spend down on capital projects.
Sewer Fund
Through September 30, 2025, the Sewer Fund is showing a fund balanc e of $10,986,458 and a cash
balance of $9,766,749.
Solid Waste Fund
Through September 30, 2025, the Solid Waste Fund is showing a fund balance of $3,840,013 and a cash
balance of $2,521,509.
Section 4 - Other Funds
Capital Improvements Fund
Through September 30, 2025, the CIP Fund is showing a fund balance of ($14,060,690) and a cash balance
of ($7,824,863). 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 September 30, 2025, the Fleet Fund is showing a fund balance of $1,891,787 and a cash balance
of $394,987. The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through September 30, 2025, the Insurance Fund is showing a fund balance of $4,702,035 and a cash
balance of $6,467,413.
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 10,254,947 80% 11,655,200 8,778,849 75%
Fines and Forfeitures 4,375,000 3,132,507 72% 3,725,000 2,968,708 80%
Interest Income 750,000 1,601,963 214% 500,000 1,569,972 314%
Interfund Transfers 10,031,740 7,943,802 79% 9,623,390 6,509,741 68%
Intergovernmental Revenue 4,404,334 3,114,709 71% 3,966,034 2,971,803 75%
Licenses, Permits and Fees 9,597,300 12,983,543 135% 7,336,450 17,402,236 237%
Other Revenue 1,849,000 1,611,712 87% 1,301,500 1,189,318 91%
Other Taxes 67,015,000 50,392,539 75% 66,300,000 49,137,248 74%
Property Taxes 29,439,902 15,834,937 54% 29,047,402 28,454,263 98%
Revenue Total 140,227,985 106,870,659 76%133,454,976 118,982,139 89%
Expenses
Capital Outlay 398,978 53,565 13% 272,000 2,796,821 1028%
Community Sponsored Organizations 120,000 100,377 84% 120,000 20,505 17%
Contingencies 125,000 322,824 258% 126,000 257 0%
Insurance and Other Chargebacks 33,489,844 18,435,171 55% 29,463,684 28,292,881 96%
Interfund Transfers 4,457,100 3,242,819 73% 4,887,100 3,721,912 76%
Miscellaneous 1,029,798 908,138 88% 1,545,213 616,302 40%
Salary and Benefits 91,592,836 68,770,059 75% 88,012,393 63,269,086 72%
Services and Supplies 20,064,846 16,330,096 81% 19,501,153 14,733,673 76%
Expenses Total 151,278,402 108,163,050 71%143,927,543 113,451,437 79%
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 650,000 546,534 84% 50,000 1,080,500 2161%
Intergovernmental Revenue 0 0
Other Revenue 0 (34,701) 0 14,542
Revenue Total 650,000 511,834 79%50,000 1,095,043 2190%
Expenses
Capital Outlay 2,431,300 1,120,185 46% 10,188,900 2,305,793 23%
Community Sponsored Organizations 2,542,000 62,371 2% 0 433,138
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 8,396,724 841,646 10% 10,294,191 837,670 8%
Salary and Benefits 115,871 0 0% 0 1,031
Services and Supplies 2,977,080 173,753 6% 3,275,000 551,697 17%
Expenses Total 18,062,975 3,714,728 21%25,108,091 5,814,608 23%
City of Evanston
Monthly Financial Details
September 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 44,741 4474% 1,000 63,596 6360%
Other Revenue 27,500 19,132 70% 27,500 5,506 20%
Property Taxes 750,000 579,016 77% 1,050,000 1,063,458 101%
Revenue Total 778,500 642,890 83%1,078,500 1,132,560 105%
Expenses
Miscellaneous 7,000 13,707 196% 7,000 6,551 94%
Salary and Benefits 560,420 432,602 77% 539,408 420,221 78%
Services and Supplies 775,500 585,782 76% 874,482 468,471 54%
Expenses Total 1,342,920 1,032,092 77%1,420,890 895,243 63%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 14,054 234% 6,000 51,821 864%
Intergovernmental Revenue 335,000 352,218 105% 114,000 585,135 513%
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 2,199,272 55%3,500,000 3,996,956 114%
Expenses
Community Sponsored Organizations 60,000 486,503 811% 60,000 466,782 778%
Insurance and Other Chargebacks 0 (5,033) 0 18,230
Miscellaneous 210,000 164,170 78% 210,000 193,103 92%
Salary and Benefits 3,288,979 2,377,161 72% 2,654,369 1,924,731 73%
Services and Supplies 2,801,998 1,244,244 44% 2,334,063 1,333,962 57%
Expenses Total 6,360,977 4,267,044 67%5,258,432 3,936,807 75%
177 REPARATIONS FUND
Revenue
Interest Income 2,500 6,098 244% 2,500 24,658 986%
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 1,007,128 77%1,502,500 1,028,157 68%
Expenses
Miscellaneous 1,200,000 1,296,640 108% 3,400,000 2,342,796 69%
Services and Supplies 101,000 1,089 1% 101,000 104,872 104%
Expenses Total 1,301,000 1,297,729 100%3,501,000 2,447,668 70%
City of Evanston
Monthly Financial Details
September 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 13,890 694% 2,000 21,087 1054%
Interfund Transfers 800,000 715,000 89% 700,000 650,003 93%
Intergovernmental Revenue 260,000 0 0% 10,000 10,000 100%
Licenses, Permits and Fees 0 0 500,000 306,086 61%
Other Revenue 500,000 0 0% 650,000 69,909 11%
Revenue Total 1,572,000 728,890 46%1,862,000 1,057,085 57%
Expenses
Community Sponsored Organizations 500,000 0 0% 500,000 0 0%
Miscellaneous 190,000 131,535 69% 525,000 75,000 14%
Salary and Benefits 400,513 170,510 43% 250,368 190,054 76%
Services and Supplies 616,000 261,291 42% 725,120 465,813 64%
Expenses Total 1,706,513 563,337 33%2,000,488 730,868 37%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 0 7,487 1,000 20,896 2090%
Other Revenue 3,000,000 3,090,000 103% 3,000,000 3,250,000 108%
Revenue Total 3,000,000 3,097,487 103%3,001,000 3,270,896 109%
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 0 685,998 0 250,867
Expenses Total 3,164,000 3,775,998 119%3,314,000 1,750,867 53%
City of Evanston
Monthly Financial Details
September 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 1,000 277 28% 400 1,525 381%
Interest Income 25,000 229,717 919% 25,000 258,909 1036%
Interfund Transfers 173,750 173,570 100% 216,999 173,570 80%
Intergovernmental Revenue 155,000 152,395 98% 200,213 169,449 85%
Library Revenue 82,000 66,434 81% 109,394 108,974 100%
Other Revenue 402,000 249,596 62% 405,000 158,382 39%
Property Taxes 8,624,347 4,444,135 52% 8,213,664 8,106,623 99%
Revenue Total 9,463,097 5,316,123 56%9,170,670 8,977,432 98%
Expenses
Capital Outlay 2,000 880 44% 3,500 0 0%
Insurance and Other Chargebacks 0 2,531
Interfund Transfers 360,325 963,807 267% 360,325 270,234 75%
Salary and Benefits 7,497,302 5,064,238 68% 7,264,128 4,554,130 63%
Services and Supplies 2,147,619 1,722,895 80% 2,313,194 1,427,933 62%
Expenses Total 10,007,246 7,751,819 77%9,941,147 6,254,828 63%
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
September 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 50,000 257,502 515% 15,000 284,745 1898%
Intergovernmental Revenue 3,300,000 2,628,674 80% 2,986,239 2,563,741 86%
Revenue Total 3,350,000 2,886,176 86%3,001,239 2,848,486 95%
Expenses
Capital Outlay 4,469,650 1,253,383 28% 4,405,000 1,027,758 23%
Salary and Benefits 325,000 0 0%
Services and Supplies 1,890,000 991,332 52% 1,890,000 1,244,306 66%
Expenses Total 6,359,650 2,244,715 35%6,620,000 2,272,064 34%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 15,000 8,879 59% 7,000 27,081 387%
Other Revenue 0 9,000
Other Taxes 1,450,000 1,041,483 72% 1,450,000 1,205,227 83%
Revenue Total 1,465,000 1,059,362 72%1,457,000 1,232,309 85%
Expenses
Capital Outlay 445,000 251,272 56% 480,000 176,677 37%
Insurance and Other Chargebacks 19,142 14,355 75% 19,142 14,355 75%
Interfund Transfers 100,000 74,997 75% 100,000 74,997 75%
Miscellaneous 0 338
Salary and Benefits 903,749 586,022 65% 810,331 563,184 70%
Services and Supplies 394,950 383,324 97% 368,350 373,429 101%
Expenses Total 1,862,841 1,309,970 70%1,777,823 1,202,980 68%
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 2,223 0 8,071
Property Taxes 642,145 287,504 45% 592,665 609,634 103%
Revenue Total 642,145 289,727 45%592,665 617,705 104%
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
September 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 14,015 1% 3,068,463 346,350 11%
Other Revenue 0 161,622
Revenue Total 2,616,400 177,068 7%3,068,463 349,738 11%
Expenses
Capital Outlay 1,160,000 211,100 18% 0 506,470
Community Sponsored Organizations 0 117,500 75,000 280,558 374%
Insurance and Other Chargebacks 0 178,894 0 66,703
Miscellaneous 2,198,445 217 0% 2,341,499 0 0%
Salary and Benefits 319,903 247,185 77% 681,559 380,809 56%
Services and Supplies 110,650 32,937 30% 17,480 21,529 123%
Expenses Total 3,788,998 787,833 21%3,115,538 1,256,069 40%
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 12,139 243% 5,000 17,612 352%
Other Revenue 301,565 45,959 15% 443,121 6,832 2%
Revenue Total 306,565 58,098 19%448,121 24,444 5%
Expenses
Services and Supplies 306,565 22,535 7% 440,000 57,103 13%
Expenses Total 306,565 22,535 7%440,000 57,103 13%
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 0 281 0 543
Revenue Total 0 281 0 543
Expenses
Services and Supplies 0 1
Expenses Total 0 1
240 HOME FUND
Revenue
Interest Income 150 982 654% 150 295 197%
Intergovernmental Revenue 2,256,469 15,673 1% 2,345,000 81,848 3%
Other Revenue 25,000 20,413 82% 25,000 37,695 151%
Revenue Total 2,281,619 37,067 2%2,370,150 119,838 5%
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 31,013 72% 68,137 39,989 59%
Services and Supplies 1,081,065 42,648 4% 801,065 47,802 6%
Expenses Total 2,275,912 66,932 3%2,021,202 114,163 6%
City of Evanston
Monthly Financial Details
September 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 40,000 148,840 372% 8,000 132,428 1655%
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 130,000 367,464 283% 130,000 407,917 314%
Other Taxes 50,000 63,058 126% 50,000 20,000 40%
Revenue Total 1,220,000 1,619,854 133%1,333,000 1,653,418 124%
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 37,999 4% 1,051,500 38,620 4%
Salary and Benefits 175,980 70,149 40% 41,038 25,279 62%
Services and Supplies 1,185,000 613,694 52% 1,670,000 26,893 2%
Expenses Total 2,362,480 720,386 30%2,927,538 182,825 6%
320 DEBT SERVICE FUND
Revenue
Interest Income 10,000 290,179 2902% 10,000 194,567 1946%
Interfund Transfers 1,822,547 1,098,340 60% 2,693,941 1,779,639 66%
Other Revenue 1,393,221 0 0% 0 301
Property Taxes 12,766,093 7,015,553 55% 12,766,093 12,805,005 100%
Revenue Total 15,991,861 8,404,072 53%15,470,034 14,779,512 96%
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 6,318 96%
Expenses Total 15,988,861 2,624,170 16%15,466,634 2,424,375 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 12,000 45,196 377% 10,000 73,901 739%
Other Revenue 0 35,000 5,000 21,000 420%
Property Taxes 1,336,000 621,611 47% 1,100,000 1,279,914 116%
Revenue Total 1,348,000 701,807 52%1,115,000 1,374,814 123%
Expenses
Capital Outlay 100,000 4,738 5% 50,000 932,238 1864%
Interfund Transfers 343,913 257,931 75% 363,513 272,637 75%
Miscellaneous 350,000 32,925 9% 0 46,223
Services and Supplies 63,500 6,849 11% 65,000 14,595 22%
Expenses Total 857,413 302,444 35%478,513 1,265,693 265%
City of Evanston
Monthly Financial Details
September 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 57,050 951% 5,000 124,434 2489%
Property Taxes 2,211,000 1,122,123 51% 1,450,000 2,016,475 139%
Revenue Total 2,217,000 1,179,173 53%1,455,000 2,140,909 147%
Expenses
Capital Outlay 1,560,790 620,113 40% 3,315,000 618,300 19%
Interfund Transfers 110,550 82,917 75% 75,000 56,250 75%
Miscellaneous 52,000 51,064 98% 12,000 78,231 652%
Services and Supplies 1,100,000 1,527 0% 1,005,000 90,961 9%
Expenses Total 2,823,340 755,620 27%4,407,000 843,741 19%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 22,370 746% 1,000 33,693 3369%
Property Taxes 488,000 268,898 55% 180,000 488,906 272%
Revenue Total 491,000 291,269 59%181,000 522,599 289%
Expenses
Interfund Transfers 193,343 145,008 75% 176,857 132,642 75%
Miscellaneous 10,000 4,375 44% 0 25,000
Services and Supplies 2,000 1,073 54% 2,000 356 18%
Expenses Total 205,343 150,456 73%178,857 157,998 88%
345 CHICAGO-MAIN TIF
Revenue
Interest Income 10,000 23,418 234% 5,000 73,679 1474%
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 1,305,000 641,219 49%2,885,000 1,291,028 45%
Expenses
Capital Outlay 260,000 690,365 266% 260,000 283,348 109%
Interfund Transfers 307,990 230,994 75% 272,480 204,363 75%
Miscellaneous 540,000 26,897 5% 250,000 17,823 7%
Services and Supplies 50,010 14,363 29% 15,010 1,774 12%
Expenses Total 1,158,000 962,619 83%797,490 507,309 64%
City of Evanston
Monthly Financial Details
September 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 4,490 1796% 250 13,882 5553%
Property Taxes 221,000 119,212 54% 221,000 214,822 97%
Revenue Total 221,250 123,702 56%221,250 228,704 103%
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 200 919 459% 200 2,166 1083%
Property Taxes 142,000 75,186 53% 142,000 139,224 98%
Revenue Total 142,200 76,105 54%142,200 141,390 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 0 382 0 979
Property Taxes 60,200 31,680 53% 60,200 57,379 95%
Revenue Total 60,200 32,062 53%60,200 58,358 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
September 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 24,440 2444% 0 8,776
Other Revenue 0 1,367
Property Taxes 1,477,000 781,508 53% 0 1,076,365
Revenue Total 1,478,000 807,315 55%0 1,085,141
Expenses
Capital Outlay 140,520 58,569 42% 0 0
Interfund Transfers 73,850 55,386 75%
Miscellaneous 60,000 2,974 5% 0 7,384
Services and Supplies 950,000 1,073 0% 100,000 322,806 323%
Expenses Total 1,224,370 118,002 10%100,000 330,189 330%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 6,729
Interest Income 75,000 103,422 138% 0 303,526
Intergovernmental Revenue 5,027,000 969,914 19% 1,470,000 1,122,329 76%
Licenses, Permits and Fees 0 637,719
Other Revenue 21,225,000 1,089,466 5% 23,283,500 19,208,761 82%
Revenue Total 26,327,000 2,800,522 11%24,753,500 20,641,345 83%
Expenses
Capital Outlay 24,532,000 7,577,312 31% 23,358,500 9,523,798 41%
Services and Supplies 1,690,000 1,193,375 71% 1,860,000 1,591,943 86%
Expenses Total 26,222,000 8,770,687 33%25,218,500 11,115,740 44%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 10,000 124,016 1240% 10,000 213,637 2136%
Intergovernmental Revenue 0 500,000
Other Revenue 1,000,000 15,684 2% 1,000,000 279,598 28%
Revenue Total 1,010,000 139,700 14%1,010,000 993,234 98%
Expenses
Capital Outlay 200,000 291,262 146% 200,000 109,660 55%
Interfund Transfers 588,369 441,279 75% 619,118 464,337 75%
Services and Supplies 60 8,343 13905% 60 9,893 16488%
Expenses Total 788,429 740,884 94%819,178 583,890 71%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 131,247 75% 175,000 131,247 75%
Revenue Total 175,000 131,247 75%175,000 131,247 75%
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
September 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 51,379 257% 35,000 25,400 73%
Other Taxes 200,000 131,417 66% 125,000 122,213 98%
Revenue Total 220,000 182,796 83%160,000 147,614 92%
Expenses
Capital Outlay 1,650,000 15,542 1% 452,500 101,574 22%
Interfund Transfers 230,631 0 0% 425,652 69,003 16%
Services and Supplies 50 45 90% 50 45 90%
Expenses Total 1,880,681 15,587 1%878,202 170,622 19%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,980,000 7,421,049 83% 8,420,000 7,728,814 92%
Interest Income 40,000 84,873 212% 25,000 118,825 475%
Intergovernmental Revenue 1,100,000 0 0%
Licenses, Permits and Fees 300,000 0 0% 0 150
Other Revenue 538,900 425,065 79% 422,900 278,312 66%
Revenue Total 9,858,900 7,930,986 80%9,967,900 8,126,102 82%
Expenses
Capital Outlay 2,425,000 1,112,468 46% 0 143
Debt Service 76,900 15,950 21% 79,150 17,075 22%
Insurance and Other Chargebacks 369,077 276,804 75% 369,077 276,804 75%
Interfund Transfers 3,180,390 2,385,288 75% 3,180,390 2,385,288 75%
Miscellaneous 0 64
Salary and Benefits 1,310,682 958,611 73% 1,582,397 1,217,420 77%
Services and Supplies 4,521,650 3,462,275 77% 4,220,350 3,731,389 88%
Expenses Total 11,883,699 8,211,396 69%9,431,364 7,628,183 81%
City of Evanston
Monthly Financial Details
September 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 22,016,063 77% 25,259,051 18,676,418 74%
Interest Income 150,000 557,474 372% 70,000 278,995 399%
Intergovernmental Revenue 0 794,663
Licenses, Permits and Fees 50,000 41,643 83% 50,000 66,168 132%
Other Revenue 35,718,235 13,620,756 38% 66,234,150 22,604,738 34%
Revenue Total 64,543,335 37,030,599 57%91,613,201 41,626,319 45%
Expenses
Capital Outlay 37,825,905 11,554,291 31% 58,470,500 16,991,871 29%
Contingencies 0 9 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 1,248,849 75% 1,665,135 1,257,811 76%
Interfund Transfers 4,363,000 3,272,256 75% 4,363,000 3,272,256 75%
Miscellaneous 10,000 0 0%
Salary and Benefits 7,478,277 5,368,200 72% 7,936,849 4,720,574 59%
Services and Supplies 11,060,370 5,559,598 50% 10,284,310 4,875,992 47%
Expenses Total 68,788,582 29,130,975 42%87,557,403 32,940,371 38%
515 SEWER FUND
Revenue
Charges for Services 8,080,000 6,407,804 79% 10,229,424 7,046,174 69%
Interest Income 80,000 230,879 289% 25,000 96,847 387%
Other Revenue 1,000 0 0% 1,000 768 77%
Revenue Total 8,161,000 6,638,683 81%10,255,424 7,143,788 70%
Expenses
Capital Outlay 3,820,000 1,593,152 42% 2,950,000 99,418 3%
Debt Service 2,668,164 1,681,583 63% 3,550,270 2,110,307 59%
Insurance and Other Chargebacks 369,800 277,353 75% 369,800 277,353 75%
Interfund Transfers 1,642,251 1,231,686 75% 1,271,321 953,487 75%
Salary and Benefits 1,444,286 954,539 66% 1,546,276 878,365 57%
Services and Supplies 538,500 260,327 48% 1,718,600 543,895 32%
Expenses Total 10,483,001 5,998,640 57%11,406,267 4,862,825 43%
City of Evanston
Monthly Financial Details
September 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 3,852,196 73% 4,902,674 3,619,722 74%
Interest Income 3,000 60,832 2028% 3,000 15,727 524%
Interfund Transfers 100,000 0 0% 100,000 47,170 47%
Licenses, Permits and Fees 351,000 233,904 67% 375,000 347,907 93%
Other Revenue 39,350 9,377 24% 38,000 6,780 18%
Property Taxes 950,000 475,000 50% 1,332,500 1,332,500 100%
Revenue Total 6,710,350 4,631,308 69%6,751,174 5,369,805 80%
Expenses
Capital Outlay 825,000 125,710 15% 850,000 98,513 12%
Interfund Transfers 418,600 313,947 75% 418,600 313,947 75%
Miscellaneous 30,000 14,224 47% 30,000 8,844 29%
Salary and Benefits 1,858,244 1,221,747 66% 1,893,717 1,335,714 71%
Services and Supplies 3,793,214 2,843,455 75% 4,081,466 2,917,452 71%
Expenses Total 6,925,058 4,519,083 65%7,273,783 4,674,470 64%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 3,162,096 75% 4,216,140 3,162,096 75%
Interest Income 1,000 3,602 360% 1,000 3,085 309%
Other Revenue 44,000 35,679 81% 44,000 87,387 199%
Revenue Total 4,261,140 3,201,377 75%4,261,140 3,252,568 76%
Expenses
Capital Outlay 0 35,530
Salary and Benefits 1,715,375 1,279,205 75% 1,624,232 1,192,938 73%
Services and Supplies 2,488,890 1,562,078 63% 2,588,890 1,538,712 59%
Expenses Total 4,204,265 2,841,283 68%4,213,122 2,767,180 66%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 656,163 75% 754,885 566,163 75%
Interest Income 2,000 30,456 1523% 2,000 23,065 1153%
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 2,339,183 96%2,031,885 1,974,423 97%
Expenses
Capital Outlay 5,296,912 4,429,070 84% 3,365,167 1,207,871 36%
Services and Supplies 200,000 22,827 11% 0 742
Expenses Total 5,496,912 4,451,897 81%3,365,167 1,208,613 36%
City of Evanston
Monthly Financial Details
September 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 9,005 0 3,620
Insurance 10,175,654 7,334,414 72% 10,098,091 7,354,456 73%
Interest Income 0 55,667 0 44,815
Other Revenue 12,180,000 8,513,516 70% 12,859,571 8,003,798 62%
Workers Compensation and Liability 886,000 644,451 73% 886,000 690,268 78%
Revenue Total 23,241,654 16,557,053 71%23,843,662 16,096,958 68%
Expenses
Insurance and Other Chargebacks 18,412,500 13,667,160 74% 19,330,965 12,929,747 67%
Salary and Benefits 193 4,304 2229% 3,805 4,237 111%
Services and Supplies 3,961,000 2,789,581 70% 3,660,000 2,765,648 76%
Expenses Total 22,373,693 16,461,045 74%22,994,770 15,699,632 68%
City of Evanston
Monthly Financial Details
September 2025 Page 19