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2015.03 March Monthly Report
March Actual Tax - Property 12,031,386$ 12,192,095$ 11,627,072$ 4,333,905$ 6,269,018$ Tax - State Use 1,241,753 1,368,626 1,260,000 121,000 348,000 Tax - Sales Tax - Basic 9,690,000 9,693,509 10,225,000 721,538 2,349,538 Tax - Sales Tax - Home Rule 6,100,000 5,944,171 6,180,000 433,065 1,438,065 Tax - Auto Rental 40,000 49,018 43,000 6,680 7,471 Tax - Athletic Contest 800,000 1,032,080 900,000 - - Tax - State Income 7,076,170 7,053,978 7,500,000 587,000 1,887,234 Tax - Electric Utility 3,070,000 2,941,483 3,070,000 274,110 790,722 Tax - Natural Gas Utility 1,200,000 1,453,340 1,150,000 126,533 415,449 Tax - Natural Gas Use - Home Rule 800,000 809,579 800,000 107,510 290,203 Tax - Cigarette 300,000 222,000 300,000 36,000 54,000 Tax - Evanston Motor Fuel 610,000 722,276 640,000 75,588 197,522 Tax - Liquor 2,375,000 2,665,447 2,450,000 241,340 659,257 Tax - Parking 2,350,000 2,565,189 2,500,000 311,378 616,046 Tax - Personal Property Replacement 552,000 793,445 646,300 30,801 138,696 Tax - Real Estate Transfer 2,875,000 2,543,056 2,875,000 383,154 609,972 Tax - Telecommunications 3,150,000 2,620,715 3,150,000 207,000 649,000 License Fees - Vehicles 2,700,000 2,462,002 2,850,000 101,683 427,542 License Fees - Other 937,302 1,172,225 999,677 98,679 361,585 Permit Fees - Building 6,142,162 7,113,065 6,700,000 507,216 1,672,373 Permit Fees - Other 1,486,716 2,287,055 1,439,082 205,651 549,878 Other Fees 1,356,100 1,475,902 1,478,100 3,559 409,869 Fines and Forfeiture Revenue 4,366,022 3,064,932 4,063,774 244,805 680,201 Charges for Services Revenue 7,936,754 7,888,847 8,130,667 737,142 2,048,928 Intergovernmental Revenue 721,272 1,005,587 725,727 124,118 303,934 Other Revenue 1,238,468 1,750,657 1,718,343 81,135 277,074 Interfund Transfers In (Other Funds)7,742,893 7,781,104 7,892,893 636,904 1,910,711 Interest Income 10,000 13,037 120,000 251 900 Total Revenue 89,185,298 90,684,420 91,434,635 10,737,744 25,363,189 Legislative 639,028 706,237 677,023 55,591 142,180 City Administration 1,662,057 1,792,690 1,903,126 131,424 407,639 Law Department 959,802 1,052,372 1,129,534 88,515 238,132 Administrative Services Department 8,510,814 7,601,123 8,956,805 574,232 1,294,539 Community Development 2,707,545 2,606,953 2,427,257 204,013 552,358 Police Department 27,994,019 27,973,626 27,820,569 2,048,348 6,558,717 Fire Department 14,238,555 14,679,164 14,462,599 1,119,806 3,353,793 Health & Human Services Department 3,117,681 3,009,986 3,658,702 199,008 575,106 Public Works Department 18,604,977 18,459,022 18,048,955 1,420,569 4,146,624 Parks, Recreation & Community Services 10,654,760 11,330,293 10,836,161 659,789 1,500,077 Transfer to Solid Waste Fund - - - - Transfer to Debt Service Fund 609,000 609,000 1,414,583 117,882 353,646 Transfer to Fleet Maintenance Fund 936,500 936,500 - - Transfer to Insurance Fund - - - - - Total Expenditures 90,634,538 90,756,966 91,335,314 6,619,179 19,122,810 Net Surplus (Deficit)(1,449,240)$ (72,546)$ 99,321$ 4,118,566$ 6,240,379$ Beginning Unrestricted Fund Balance (Note 1)16,362,951 16,290,405 Total Ending Fund Balance 16,290,405$ 22,530,784.00$ Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF. City of Evanston General Fund As of March 31, 2015 FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2014 Budget Amended FY 2015 YTD Actual March Actual Property Taxes 414,363$ 1,348,553$ 1,414$ 5,324$ Misc. Revenue - 26,877 26,000 2,508 2,513$ Transfers from other Funds - 466,269 - - -$ Total Revenue - 907,508 1,374,553 3,923 7,837$ Administration - 118,293 219,119 12,271 33,249$ Client Payments - 630,525 1,151,250 57,946 177,386$ Capital Outlay - - - -$ Community Sponsored Org - - - - -$ Total Expenditures - 748,818 1,370,369 70,217 210,634$ Net Surplus (Deficit)-$ 158,690$ 4,184$ (202,797)$ Beginning Fund Balance - 158,690 Ending Fund Balance 158,690$ (44,107)$ City of Evanston General Assistance Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Program Income 458,044$ 1,357,581$ 500,000$ -$ -$ Investment Income - 336 - 8 20 Total Revenue 458,044 1,357,917 500,000 8 20 Development Activities 290,500 1,000,368 314,994 - 3,060 Administration 126,635 93,459 56,911 5,348 15,638 Transfer to Debt Service 4,046 7,951 4,191 349 1,048 Transfer to Insurance 6,863 - - - - Transfer to General Fund 30,000 44,604 7,500 - - Total Expenditures 458,044 1,146,382 383,596 5,697 19,746 Net Surplus (Deficit)-$ 211,535$ 116,404$ (19,725)$ Beginning Fund Balance - 211,535 Ending Fund Balance 211,535$ 191,810$ City of Evanston Neighborhood Stabilization Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual State Allotment 1,750,000$ 1,844,046$ 1,750,000$ 133,815$ 497,671$ Grant Revenue -$ 322,396$ -$ - Investment Earnings 500 277 1,000 40 92.35 Miscellaneous Income - - - - - Total Revenue 1,750,500 2,166,719 1,751,000 133,855 497,763 Street Resurfacing 1,400,000 893,829 1,700,000 1,215 1,215 Transfer to General Fund - Staff Engineering 133,000 180,250 283,220 22,908 70,111 Transfer to General Fund - Street Maintenance 700,000 652,750 549,780 46,509 138,139 Total Expenditures 2,233,000 1,726,829 2,533,000 70,632 209,465 Net Surplus (Deficit)(482,500)$ 439,890$ (782,000)$ 288,298$ Beginning Fund Balance 1,312,568 1,752,458 Ending Fund Balance 1,752,458$ 2,040,757$ City of Evanston Motor Fuel Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Landline Surcharge Revenue 529,200$ 525,633$ 529,995$ 40,549$ 165,959 Wireless Surcharge Revenue 428,400 417,597 508,244 - Interest Income 1,000 99 1,000 18 40 Grants - - Miscellaneous Revenue - 1,751 - - 100 Total Revenue 958,600 945,080 1,039,239 40,568 166,100 Operating Expense 935,767 785,907 976,758 92,939 193,781 Transfer to General Fund 125,950 125,950 129,729 10,811 32,432 Transfer to Insurance Fund 88,858 88,858 17,448 1,454 4,362 Transfer to Debt Service Fund 11,622 11,622 12,038 1,003 3,010 Capital Replacement 250,000 238,052 40,000 - (5,712) Total Expenditures 1,412,197 1,250,389 1,175,973 106,207 227,873 Net Surplus (Deficit)(453,597)$ (305,309)$ (136,734)$ (65,640)$ (61,773)$ Beginning Fund Balance 1,220,879 915,570 Ending Fund Balance 915,570$ 853,797$ City of Evanston E911 Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Property Tax Revenue 370,000$ 310,595$ 320,000$ 138,306$ 173,980$ Investment Income - 4 - 1 - Total Revenues 370,000 310,599 320,000 138,306 173,980 - Professional Fees (Evmark)370,000 320,000 320,000 - - Total Expenditures 370,000 320,000 320,000 - - Net Surplus (Deficit)-$ (9,401)$ -$ 138,306$ 173,980$ Beginning Fund Balance (149,335) (158,736) Ending Fund Balance (158,736)$ 15,244$ City of Evanston Special Service Area #4 Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Intergovernmental/Entitlement 1,500,000$ $ 1,082,768 1,400,000$ 368,456$ $ 406,762 Funds Reallocated from Prior Years 168,088 - 590,111 - Program Income 70,000 416,446 - 1,515 3,052.95 Miscellaneous - 143 - - - Total Revenues 1,738,088 1,499,358 1,990,111 369,971 409,815 CDBG Administration/Planning 271,848 551,722 430,821 47,758 99,014 Development Activities 597,205 263,496 378,352 - Capital Projects 295,000 184,564 827,211 78,187 81,607 Transfers to Debt Service 3,035 3,035 6,227 262 786 Transfers to General Fund 571,000 579,401 347,500 28,958 86,875 Total Expenditures 1,738,088 1,582,218 1,990,111 155,166 268,282 Net Surplus (Deficit)-$ (82,860)$ -$ 214,805$ 141,533$ Beginning Fund Balance 12,799 (70,061) Ending Fund Balance (70,061)$ 71,472$ City of Evanston CDBG Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Intergovernmental Revenue 50,000$ -$ 187,000$ -$ -$ Program Income 10,000 45,276 50,000 5,927 41,384 Interest Income 100 283 100 8 11 Total Revenues 60,100 45,559 237,100 5,935 41,395 - Program Expenses 20,000 39,503 237,100 634 623 Total Expenditures 20,000 39,503 237,100 634 623 Net Surplus (Deficit)40,100$ 6,056$ -$ 5,301$ 40,772$ Beginning Fund Balance 2,354,271 2,360,327 Ending Fund Balance 2,360,327$ 2,401,099$ City of Evanston CDBG Loan Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Hotel Tax 1,500,000$ 1,605,130$ 1,500,000$ -$ 394,427$ Amusement Tax 300,000 283,028 300,000 137 82,359 Howard-Ridge Loan Repayment 45,500 45,500 47,500 - Grants 1,000,000 - - Miscellaneous - - 65,500 3,958 11,875 Investment Income 800 2,831 3,700 11 24 Total Revenues 2,846,300 1,936,489 1,916,700 4,106 488,685 Economic Development Activities 1,610,495 1,366,337 1,584,510 42,241 122,906 Other Charges - Gigabit Challenge 1,000,000 33,718 916,000 - 289,078 Capital Projects 150,500 - 253,500 7,330 6,886 Transfer to Debt Service 14,271 14,271 14,782 1,232 3,695 Transfer to Insurance 66,440 66,546 17,448 1,454 4,362 Transfers to General Fund 452,707 452,707 466,288 50,000 150,000 Total Expenditures 3,294,413 1,933,579 3,252,528 102,257 576,928 Net Surplus (Deficit)(448,113)$ 2,910$ (1,335,828)$ (98,150)$ (88,243)$ Beginning Fund Balance 3,507,202 3,510,112 Ending Fund Balance 3,510,112$ 3,421,869$ City of Evanston Economic Development Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Taxes 20,000$ 20,000$ 20,000$ -$ -$ Interest Income - - - - - Total Revenues 20,000 20,000 20,000 - - Program Expenses 50,000 - 50,000 - - Transfers to Other Funds - - - - - Total Expenditures 50,000 - 50,000 - - Net Surplus (Deficit)(30,000)$ 20,000$ (30,000)$ -$ -$ Beginning Fund Balance 149,915 169,915 Ending Fund Balance 169,915$ 169,915$ City of Evanston Neighborhood Improvement Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Intergovernmental /Entitlement 674,500$ 874,444$ 216,000$ 50,031$ 97,783$ Interest Income - 63 - Program Income - 27,384 225,200 10,688 12,970 Total Revenues 674,500 901,891 441,200 60,719 110,753 Home Administration/Planning 27,836 23,381 41,171 1,977 3,641 Development Activities 650,000 923,434 400,029 42,921 45,379 Transfers to General Fund 22,500 9,468 - - - Total Expenditures 700,336 956,283 441,200 44,897 49,021 Net Surplus (Deficit)(25,836)$ (54,392)$ -$ 15,822$ 61,732$ Beginning Fund Balance 3,942,528 3,888,136 Ending Fund Balance 3,888,136$ 3,949,868$ City of Evanston Home Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Developer Contributions 155,000 179,125 374,772 31,250 41,250 Rehab Repayments - 8,333 30,000 (32,560) 2,083 Interest Income 250 258 228 10 23 Miscellaneous - 11,338 - - - Total Revenues 155,250 199,054 405,000 (1,300) 43,356 Housing - Buildings 200,000 - - Down Payment Assistance - 48,949 350,000 75 75 Transfers to General Fund 13,990 13,990 - - Miscellaneous 50,000 30,000 55,000 - 777 Total Expenditures 263,990 92,939 405,000 75 852 Net Surplus (Deficit)(108,740)$ 106,115$ -$ (1,375)$ 42,503$ Beginning Fund Balance 2,451,078 2,557,193 Ending Fund Balance 2,557,193$ 2,599,696$ City of Evanston Affordable Housing Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Tax Increment 3,700,000$ 4,969,568$ 4,900,000$ 2,122,906$ 2,650,971$ Interest Income 10,000 13,420 10,000 137 346 Total Revenue 3,710,000 4,982,987 4,910,000 2,123,043 2,651,316 Series 1997 Principal (refunded by 1999 & 2008D) 455,000 455,000 545,000 - Series 1997 Interest (refunded by 1999 and 2008D) 55,000 55,000 30,000 - Contributions to Other Agencies - - - Economic Development Projects 1,250,000 74,003 1,800,000 - Capital Improvements 722,486 246 - Contractual Services 250,000 36,977 500,000 - Transfer to Parking Fund (Sherman)2,925,296 2,925,296 2,925,296 243,775 731,324 Transfer to General Fund 331,000 331,000 340,000 28,333 85,000 Total Expenditures 5,988,782 3,877,522 6,140,296 272,108 816,324 Net Surplus (Deficit) (2,278,782)$ 1,105,466$ (1,230,296)$ 1,850,935$ 1,834,992$ Beginning Fund Balance 5,037,441 6,142,907 Ending Fund Balance 6,142,907$ 7,977,899$ City of Evanston Washington National TIF Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Taxes 397,800$ 428,515$ 425,000$ 164,570$ 229,030$ Interest Income - 5 300 1 1 Total Revenue 397,800 428,520 425,300 164,571 229,031 Series 2012A Bonds Principal 390,000 380,000 390,000 - - Series 2012A Bonds Interest 46,605 62,050 35,175 - - General Management Support - - - - - Total Expenditures 436,605 442,050 425,175 - - Net Surplus (Deficit)(38,805)$ (13,530)$ 125$ 164,571$ 229,031$ Beginning Fund Balance 474,885 461,355 Ending Fund Balance 461,355$ 690,386$ City of Evanston Special Service Area #5 As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual The City Council adopted Special Service Area No. 5 on June 27, 1994. Special Service March Actual Net Property Tax Increment 1,100,000$ 1,140,311$ 1,150,000$ 631,656$ 631,656$ Interest Income 10,000 13,819 5,000 100 263 Total Revenue 1,110,000 1,154,130 1,155,000 631,756 631,919 1994 & 1996 Bonds Principal (refunded by 1999 and 2008D bonds)685,000 685,000 - - 1994 & 1996 Bonds Interest (refunded by 1999 and 2008D bonds)39,088 39,088 - - Surplus Distribution - 1,000,000 1,000,000 - Capital Projects 500,000 217,435 - - Other Expenses - 3,709 - - Economic Development 2,500,000 - 2,500,000 - Operating Transfer to General Fund 144,400 144,400 148,010 12,334 37,003 Total Expenditures 3,868,488 2,089,632 3,648,010 12,334 37,003 Net Surplus (Deficit)(2,758,488)$ (935,502)$ (2,493,010)$ 619,422$ 594,916$ Beginning Fund Balance 3,357,048 2,421,546 Ending Fund Balance 2,421,546$ 3,016,463$ City of Evanston SW II TIF (Howard Hartrey) As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Tax Increment 485,000$ 607,662$ -$ -$ -$ Interest Income 1,000 6 - - - Total Revenue 486,000 607,668 - - - Economic Development Activities 748,439 2,223 - - - Contributions to Other Agencies 15,354 861,217 - - Capital Improvement Projects - - - - - Operating Transfer to General Fund 29,500 29,500 - - - Total Expenditures 777,939 47,077 861,217 - - Net Surplus (Deficit)(291,939)$ 560,591$ (861,217)$ -$ -$ Beginning Fund Balance 344,717 905,308 Ending Fund Balance 905,308$ 905,308$ City of Evanston Southwest TIF As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Tax- Current 10,879,993$ 11,237,317$ 10,879,993$ 4,037,345$ 5,845,628 Special Assessment Levy 169,848 - - Bond Proceeds/Premium/ Discounts - - - Transfer from Other Funds - IMRF- 141,125 811,431 - 70,041 210,122 Miscellaneous Revenue - - 260,698 - Interest Income 1,500 11,934 1,500 156 228 Transfer from General Fund 1,279,306 609,000 2,108,890 117,882 353,646 Transfer from Sewer Fund 207,284 207,284 228,070 19,006 57,017 Transfer from Special Assessment Fund 169,848 169,848 146,178 - - Total Revenue 12,848,904 13,046,814 13,625,329 4,244,429 6,466,641 Series 2004- Principal - - - - Series 2004- Interest - - - - Series 2004 B- Principal - - - - Series 2004 B- Interest - - - - Series 2005- Principal - - - - Series 2005- Interest - - - - Series 2006- Principal 185,000 235,000 290,000 - - Series 2006- Interest 444,776 451,225 436,912 - - Series 2006 B Bonds- Principal 1,130,000 55,000 1,880,000 - 1,130,000 Series 2006 B Bonds- Interest 600,526 601,626 555,326 - 300,263 Series 2007 - Principal 1,909,709 1,949,709 1,268,711 - - Series 2007 - Interest 569,684 601,677 497,052 - - Series 2008A - Principal 300,000 300,000 305,000 - - Series 2008A - Interest 116,225 116,225 104,975 - - Series 2008C - Principal 378,180 397,980 389,640 - - Series 2008C - Interest 364,514 383,598 350,332 - - Series 2008D - Principal 565,600 565,600 191,320 - - Series 2008D - Interest 15,362 15,362 7,299 - - Series 2010 A - Principal DSF 305,000 305,000 - - - Series 2010 A - Interest DSF 173,238 173,238 167,137 - - Series 2010 B - Principal DSF 684,946 684,946 726,711 - - Series 2010 B - Interest DSF 126,446 126,446 113,774 - - Series 2011 A - Principal DSF 1,250,432 1,250,431 542,634 - - Series 2011 A - Interest DSF 426,890 426,890 401,881 - - Series 2012 A - Interest DSF 1,025,000 1,148,944 280,000 - - Series 2012 A - Principal DSF 243,332 113,944 237,893 - - Series 2013 A - Principal DSF 505,055 20,000 430,000 - - Series 2013 A - Interest DSF 1,601,006 513,925 390,173 - - Series 2013 B - Principal DSF 586,498 1,721,006 2,573,702 - - Series 2013 B - Interest DSF - 609,653 547,159 - - Series 2014A-- Principal DSF 250,000 - - Series 2014A-- Interest DSF - 425,500 - - Series 2004- Interest SAF - - - - Series 2005- Principal SAF - - - - Series 2005- Interest SAF - - - - Series 2006- Principal SAF 50,000 - 50,000 - - Series 2006- Interest SAF 6,450 - 4,326 - - Series 2007 - Principal SAF 40,000 - 40,000 - - Series 2007 - Interest SAF 31,994 - 30,394 - - Series 2008C - Principal SAF 19,800 - 20,400 - - Series 2008C - Interest SAF 19,084 - 18,342 - - City of Evanston Debt Service Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual Series 2013 A - Principal SAF 20,000 - 20,000 - - Series 2013 A - Interest SAF 8,867 - 6,450 - - Series 2013 B - Principal SAF 120,000 - 20,000 - - Series 2013 B - Interest SAF 23,500 - 15,500 - - Series 2014A-- Principal SAF 25,000 - - Series 2014A-- Interest SAF 10,286 - - General Management and Support 1,000 - - - - Bond Issuance Costs 75,000 36,250 75,000 - - Net of Transfers - - 1,000 - - Fiscal Agent Fees 10,000 42,870 25,000 - 500 Total Expenditures 13,933,114 12,846,544 13,724,829 - 1,430,763 Net Surplus (Deficit)(1,084,210)$ 200,270$ (99,500)$ 4,244,429$ 5,035,878$ Beginning Fund Balance 3,375,691 3,575,961 Ending Fund Balance 3,575,961$ 8,611,838$ March Actual Net Property Tax Increment 350,000$ 444,587$ 545,000$ 45,096$ 285,407$ Interest Income 400 211 - 5 11 Bond Proceeds - 200,000 - Miscellaneous - 61,932 100,500 - 16,622 Total Revenue 350,400 506,730 845,500 45,101 302,041 Economic Dev. Projects - - 490,000 9,727 (1,293) Debt Service - Interest - 572 600 44 142 Capital Improvements - 176,792 200,000 194 Developer Agreement Payments 300,000 544,086 3,712 Repayments to Econ. Dev. Fund 45,500 45,500 47,500 3,958 11,875 Transfers to General Fund 60,000 60,000 60,000 5,000 15,000 Total Expenditures 405,000 826,950 798,100 18,730 29,630 Net Surplus (Deficit)(54,600)$ (320,220)$ 47,400$ 26,371$ 272,411$ Beginning Fund Balance 388,617 68,397 Ending Fund Balance 68,397$ 340,808$ City of Evanston Howard Ridge TIF As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Tax Increment 40,000$ -$ -$ Bond Proceeds - - - Loan Proceeds - 100,262 105,000 - Interest Income 100 765 100 13 36 Total Revenue 40,100 101,027 105,100 13 36 Economic Development Projects 75,000 - - Other Charges 20,000 64,173 95,000 (2,057) Debt Service - Interest 10,000 7,027 10,000 545 1,747 Transfers to General Fund 60,000 60,000 60,000 5,000 15,000 Capital Projects - - - - - Total Expenditures 165,000 131,200 165,000 5,545 14,690 Net Surplus (Deficit)(124,900)$ (30,173)$ (59,900)$ (5,532)$ (14,655)$ Beginning Fund Balance 537,639 507,466 Ending Fund Balance 507,466$ 492,811$ City of Evanston West Evanston TIF As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Net Property Tax Increment -$ -$ -$ -$ -$ Bond Proceeds - - - - - Interest Income - - - - - Total Revenue - - - - - Economic Development Projects - - - - - Total Expenditures - - - - - Net Surplus (Deficit)-$ -$ -$ -$ -$ Beginning Fund Balance - - Ending Fund Balance -$ -$ City of Evanston Dempster-Dodge TIF As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Bond Proceeds 8,331,458$ 8,469,966$ 7,360,650$ -$ Grants 5,382,638 487,563 4,774,000 - Reimbursements - - - Private Contributions 708,000 500,000 - Parking Fund Loan for Financial System 100,000 - - General Fund Allocation 936,500 936,500 250,000 - Miscellaneous - 110,110 375,000 - Interest Income 10,000 20,380 10,000 217 583 Total Revenue 15,468,596 10,524,520 12,769,650 217 583 Capital Outlay (includes prior year rollovers)17,935,016 3,211,003 17,482,150 1,908,101 2,109,994 Interfund Transfers Out 475,000 475,000 550,000 40,833 122,500 Total Expenditures 18,410,016 3,686,003 18,032,150 1,948,934 2,232,494 Net Surplus (Deficit)(2,941,420)$ 6,838,517$ (5,262,500)$ (1,948,717)$ (2,231,911)$ Beginning Fund Balance 6,299,999 13,138,516 Ending Fund Balance 13,138,516$ 10,906,604$ City of Evanston Capital Improvement Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual This Fund accounts for all capital outlay expenditures not included in another Fund as outlined in the March Actual Special Assessments Collected 230,000$ 111,780$ 230,000$ 63,301$ Bond Proceeds 250,000 506,435 250,000 19,408 19,408 Investment Income 1,200 2,849 1,200 94 241 Total Revenue 481,200 621,064 481,200 19,503 82,951 Transfer to Debt Service Fund 169,848 169,848 501,000 - - Transfer to Other Funds 260,698 - - General Management & Support 1,000 3,871 - 95 Capital Outlay 500,000 1,050 - - - Total Expenditures 670,848 174,769 761,698 - 95 Net Surplus (Deficit)(189,648)$ 446,295$ (280,498)$ 19,503$ 82,856$ Beginning Fund Balance 2,072,415 2,518,710 Ending Fund Balance 2,518,710$ 2,601,566$ City of Evanston Special Assessment Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual January February March Actual Actual Actual Parking Lots & Meters Operations 3,070,000$ 3,098,797 3,070,000$ 114,841$ 85,087$ 251,478$ 451,405 Church Street Garage Operations 716,348 647,461 716,348 50,175 58,376 46,985 155,536 Maple Avenue Garage Operations 1,204,200 1,264,678 1,204,200 100,724 88,999 84,037 273,760 Sherman Avenue Garage Operations 1,417,275 1,447,655 1,417,275 139,416 146,374 96,799 382,589 Washington National TIF Interfund Transfers-In 2,925,296 2,925,296 2,925,296 243,775 243,775 243,775 731,324 Interest Income 15,070 31,645 15,070 1,354 1,113 2,467 Miscellaneous Revenue 11,400 5,700 11,400 - - Reserve for Future Repairs (Contra Depreciation)2,034,004 - 2,034,004 - - - - Total Revenue 11,393,593 9,421,233 11,393,593 650,285 623,723 723,074 1,997,082 7005 - Parking System Administration 976,363 926,727 1,172,138 65,438 87,578 73,717 226,733 7015 - Parking Lots and Meters 972,266 901,467 1,213,609 50,982 59,832 56,632 167,446 7025 - Church Street Self Park 624,855 417,314 629,856 - 11,072 3,160 14,232 7030 - Church Street Debt Payments 171,250 174,100 176,400 - - - 7036 - Sherman Avenue Garage 5,047,016 3,270,463 5,778,052 1,712 27,458 15,471 44,641 7037 - Maple Avenue Garage 1,654,244 912,940 1,658,921 4,905 8,894 6,723 20,521 7039 - Parking Debt 27,461 774,243 29,482 - - - Transfer to Insurance Fund 319,648 319,649 319,648 26,637 26,637 26,637 79,912 Transfer to General Fund 869,242 869,242 870,000 72,500 72,500 72,500 217,500 Transfer to Fleet 21,991 21,992 24,188 752 - - 752 Transfer to Equipment Replacement 30,000 30,000 30,000 1,250 - - 1,250 Loans to Other Funds - - - - - - DIVVY Expenses - - 252,000 - - - - Capital Outlay - - - - - - Capital Improvements 5,180,000 980,659 3,505,000 - - - - Total Expenditures 15,894,336 9,598,796 15,659,294 224,177 293,970 254,841 772,988 Net Surplus (Deficit)(4,500,743)$ (177,562)$ (4,265,701)$ 426,107$ 329,753$ 468,233$ 1,224,094$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 901,467 1,176,957 14,330 23,180 19,980 130,794 7015 Parking Meter Depreciation 36,652 - 36,652 36,653 36,654 36,655 36,654 SUBTOTAL 799,498 901,467 1,213,609 50,983 59,834 56,635 167,448 7025- Church Garage Activities 494,156 417,314 449,928 (179,928) (168,856) (176,768) (165,696) 7025- Church Garage Depreciation 179,928 - 179,928 179,929 179,930 179,931 179,930 SUBTOTAL 674,084 417,314 629,856 1 11,074 3,163 14,234 7036 Sherman Garage Activities 1,199,756 20,463 1,199,802 (4,576,538) (4,550,792) (4,562,779) (4,533,609) 7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 3,703,600 3,703,600 3,703,600 3,703,600 7036 Reserve (Depreciation)874,650 - 874,650 874,650 874,650 874,650 874,650 SUBTOTAL 5,324,706 3,270,463 5,778,052 1,712 27,458 15,471 44,641 7037 Maple Garage Activities 1,013,991 912,940 992,723 (661,293) (657,304) (659,475) (645,677) 7037 Debt Service Payments - - - - - - - 7037 Reserve (Depreciation)666,198 - 666,198 666,198 666,198 666,198 666,198 SUBTOTAL 1,680,189 912,940 1,658,921 4,905 8,894 6,723 20,521 Beginning Unrestricted Fund Balance 13,602,819 13,425,257 Ending Unrestricted Fund Balance 13,425,257$ 14,649,350$ City of Evanston Parking Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Evanston 6,252,400$ 6,411,278$ 6,983,000$ 593,925$ 1,688,596$ Skokie 2,913,000 2,805,425 2,970,000 229,441 665,897 Northwest Commission 4,653,000 5,074,770 5,300,000 410,816 1,240,564 Cross Connection Control Fees 95,000 116,865 120,000 (35) (35) Investment Earnings 2,500 25,542 10,000 329 Debt Proceeds 4,000,000 2,897,048 6,100,000 - Debt Proceeds (zero interest)2,000,000 6,190,000 - Fees and Merchandise Sales 45,000 107,862 70,000 14,906 28,133 Fees and Outside Work 70,000 118,038 70,000 10,726 22,479 Water Meter Impact Fees - 14,181 50,000 16,859 39,474 Grants - - - Insurance Reimbursements - 44,518 - - Phosphate Sales 69,000 180,403 45,000 3,188 9,738 Property Sales and Rentals 227,316 104,700 146,100 - Misc Revenue - - 5,000 592 652 Total Revenue 20,327,216 17,900,630 28,059,100 1,280,418 3,695,828 General Support 933,989 1,006,754 983,266 71,755 222,388 Pumping 2,355,718 2,036,923 2,426,701 108,993 324,823 Filtration 2,740,856 2,330,548 2,633,653 140,246 550,095 Distribution 1,425,352 1,451,081 1,724,142 103,700 318,698 Meter Maintenance 300,761 273,492 193,336 26,982 52,497 Other Operating Expenses 859,801 425,774 997,000 97,518 97,518 Debt Service 1,297,704 1,102,833 978,894 - Debt Service - IEPA Loan 3382 67,504 67,506 67,505 - Capital Improvements 10,170,000 6,090,603 18,402,600 4,320 79,291 Interfund Transfers Out - General Fund 3,369,559 3,369,559 3,194,053 266,171 798,513 Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 39,041 117,123 Total Expense 23,989,736 18,623,567 32,069,642 858,726 2,560,947 Net Surplus (Deficit)(3,662,520)$ (722,936)$ (4,010,542)$ 421,692$ 1,134,882$ Beginning Unrestricted Fund Balance 8,590,091 7,867,155 Reclassification to Fund Balance from Capital Assets - Ending Unrestricted Fund Balance 7,867,155$ 9,002,036$ City of Evanston Water Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Operations 12,922,700$ 13,053,859$ 13,072,700$ 1,011,849$ 3,079,867$ Debt Proceeds - - - - Debt Proceeds - 2012 IEPA Loan 2,190,000 1,612,079 - - Investment Earnings 1,000 3,221 1,000 114 223 Miscellaneous 4,165 - 4,165 (77) (77) Grant Revenue - - - - Total Revenue 15,117,865 14,669,159 13,077,865 1,011,885 3,080,012 Sewer Operations 2,260,545 2,004,711 1,779,750 106,177 311,613 Public Education - Other Operating Expenses 129,500 - 103,300 2,100 34,580 Interfund Transfers Out - General Fund 145,044 145,044 320,550 26,713 80,138 Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 22,499 67,497 Transfer to Debt Service 207,284 207,284 228,070 19,006 57,017 Capital Outlay 47,500 - 13,500 - - Depreciation - - - Capital Improvement Account 3,225,000 2,086,176 1,055,000 - Debt Service 9,994,260 9,910,255 9,619,477 1,492,565 2,043,198 Total Expenses 16,279,121 14,623,458 13,389,635 1,669,060 2,594,043 Net Surplus (Deficit)(1,161,256)$ 45,701$ (311,770)$ (657,174)$ 485,969$ Beginning Unrestricted Fund Balance 4,574,996 - 4,620,697 Ending Unrestricted Fund Balance 4,620,697$ 5,106,666$ City of Evanston Sewer Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Transfer from General Fund 1,055,967$ 1,055,967$ 1,055,967$ 87,997$ 263,992$ Solid Waste Franchise Fees 175,000 125,497 175,000 - 42,742 SWANCC Recycling Incentive 25,000 20,852 4,000 - 19,922 Recycling Service Charge 3,334,033 3,410,124 3,467,394 272,452 851,383 Sanitation Service Charge Penalty 45,000 54,319 45,000 (23) 9,701 Special Pickup Fees 100,000 74,140 100,000 8,730 8,430 Trash Cart Sales 15,000 17,991 15,000 1,954 2,186 Investment Income - - - Yard Waste Fees 220,000 236,842 220,000 2,849 9,776 Total Revenue 4,970,000 4,995,732 5,082,361 373,959 1,208,131 Refuse Collection & Disposal 3,372,698 2,894,995 3,209,621 85,105 352,779 Residential Recycling Collection 1,186,134 1,283,871 1,281,949 94,338 279,170 Yard Waste Collection 750,250 675,857 700,250 138,186 414,781 Total Expense 5,309,082 4,854,723 5,191,820 317,630 1,046,730 Net Surplus (Deficit)(339,082)$ 141,009$ (109,459)$ 56,329$ 161,400 Beginning Unrestricted Fund Balance (1,283,560) (1,142,551) Ending Unrestricted Fund Balance (1,142,551)$ (981,151) City of Evanston Solid Waste As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual General Fund 2,507,356$ 2,507,358$ 2,631,999$ 219,394$ 658,181$ Library Fund 2,381 2,381 2,500 208 625 Parking Fund 21,992 21,992 24,188 1,924 5,773 Water Fund 122,751 122,751 135,023 10,741 32,222 Sewer Fund 177,729 177,729 195,501 15,551 46,654 Solid Waste Fund 29,071 298,071 327,877 26,081 78,244 Damage to City Property 24,798 - 24,798 - Miscellaneous Revenue 10,000 50,010 56,781 819 9,170 Interest Income 1,000 - 1,000 - - Total Revenues 2,897,078 3,180,292 3,399,667 274,719 830,869 General Support 293,619 272,014 288,995 23,516 61,807 Major Maintenance 3,284,528 3,132,678 3,255,342 255,867 533,778 Total Expenditures 3,578,147 3,404,691 3,544,337 279,383 595,585 Net Surplus (Deficit)(681,069)$ (224,399)$ (144,670)$ (4,665)$ 235,284$ Beginning Fund Balance 110,566 (113,833) Reclassification from Fund Balance to Capital Assets - Ending Fund Balance (113,833)$ 121,451$ City of Evanston Fleet Maintenance Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual The vehicle replacement plan was updated to reflect current needs and reduced budget capacity. All programmed vehicle replacements 1. Create and develop a comprehensive Fleet plan that includes a 10-year The vehicle replacement plan was updated to reflect current needs and reduced budget March Actual General Fund 1,242,590$ 1,242,590$ 1,242,590$ 103,549$ 310,648$ Library Fund 1,700 1,700 1,700 142 425 Parking Fund 30,000 30,000 30,000 2,500 7,500 Solid Waste Fund 177,131 177,131 177,131 14,761 44,283 Bond Premiums - 72,810 - - Bond Proceeds 1,000,000 1,000,000 1,000,000 - Sale of Surplus Property 210,217 53,210 210,217 9,685 40,369 Total Revenues 2,661,638 2,577,440 2,661,638 130,637 403,224 Capital Outlay 2,494,000 1,847,648 1,515,422 243,892 243,892 Carryover 200,000 - - - Settlement Costs - 15,290 - - Bond Costs 7,212 - Capital Leases 50,000 29,509 - - - Total Expenditures 2,744,000 1,899,659 1,515,422 243,892 243,892 Net Surplus (Deficit)(82,362)$ 677,781$ 1,146,216$ (113,255)$ 159,332$ Beginning Fund Balance 588,983$ 1,266,764$ Reclassification from Capital Assets to Fund Balance -$ Ending Fund Balance 1,266,764$ 1,426,096$ City of Evanston Equipment Replacement Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual The vehicle replacement plan was updated to reflect current needs and reduced budget capacity. All programmed vehicle replac ements were completed prior to 1. Create and develop a comprehensive Fleet plan that includes a 10 -year vehicle/equipment replacement The vehicle replacement plan was updated to reflect current needs and reduced budget capacity. All March Actual General Admin Contribution- General 121,204 121,204 121,204 10,100$ 30,301 General Admin Contribution- E911 930 930 930 78 233 General Admin Contribution- CDBG 930 930 930 78 233 General Admin Contribution- E.D.930 930 930 78 233 General Admin Contribution- Parking 17,032 17,032 17,032 1,419 4,258 General Admin Contribution- Water Fund 24,962 24,962 24,962 2,080 6,241 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 1,199 3,596 Liability/Property Contribution- General 909,150 909,150 909,150 75,763 227,288 Liability/Property Contribution- E911 6,972 6,972 6,972 581 1,743 Liability/Property Contribution- CDBG 6,972 6,972 6,972 581 1,743 Liability/Property Contribution- E.D.6,972 6,972 6,972 581 1,743 Liability/Property Contribution- Parking 127,731 127,731 127,731 10,644 31,933 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 15,601 46,802 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 8,991 26,972 Workers' Comp Contribution- General 1,244,860 1,244,862 1,244,860 103,739 311,215 Workers' Comp Contribution- Library Fund 40,000 40,000 40,000 - - Workers' Comp Contribution- E911 9,546 9,546 9,546 796 2,387 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 796 2,387 Workers' Comp Contribution- E.D.9,546 9,546 9,546 796 2,387 Workers' Comp Contribution- Parking 174,886 174,886 174,886 14,574 43,721 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 21,360 64,081 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 12,310 36,929 Subrogation Proceeds 100,000 93,265 100,000 8,081 20,473 Yearend Transfer from General Fund - - Transfer from General Fund - Casualty Loss Acct - - Investment Income 1,000 283.54 1,000 3 10 Workers Comp & Liability - Subtotal 3,526,688 3,519,238 3,526,688 290,225 866,904 Health Insurance Chargebacks- General 8,780,657 8,872,974 8,646,184 873,235 2,174,846 Health Insurance Chargebacks - Library 366,065 366,066 448,539 - Health Insurance Chargebacks - NSP2 6,863 6,863 5,608 - Health Insurance Chargebacks- E911 71,410 71,410 76,210 - Health Insurance Chargebacks- CDBG 31,521 31,521 40,860 - Health Insurance Chargebacks- E.D. Fund 49,098 49,098 76,165 - Health Insurance Chargebacks- Home Fund 2,735 2,735 - - Health Insurance Chargebacks- Parking 171,325 171,326 169,672 - Health Insurance Chargebacks- Water 616,227 616,227 674,154 - Health Insurance Chargebacks- Sewer 183,218 183,218 133,241 - Health Insurance Chargebacks - Solid Waste 106,846 106,846 126,389 - Health Insurance Chargebacks- Fleet 202,427 202,427 185,634 - Retiree Health Insurance Contributions 1,970,647 1,515,464 1,970,647 119,145 409,318 Employee Health Insurance Contributions 1,706,017 1,247,797 1,706,017 96,090.15 244,818 SWANNC-Health Insurance Contributions - 69,956 77,000 13,861 27,722 One Time IPBC Distribution 300,000 800,000 - 25,000 75,000 Health & Life insurance - Subtotal 14,565,056 14,313,927 14,336,320 1,127,331 2,931,703 Total Revenues 18,091,744 17,833,166 17,863,008 1,417,556 3,798,607 City of Evanston Insurance Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual City of Evanston Insurance Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual General Administration & Support 501,548 381,664 530,892 29,579 87,018 Auditing - - - Liability/Property Insurance Premiums 470,000 490,916 490,000 601,724 Liability Legal Fees 350,000 732,752 350,000 110,927 294,537 Liability Settlement Payments 400,000 1,049,237 400,000 6,245 12,490 Transfer - to ERI Debt Service 8,627 8,627 8,936 745 2,234 Workers' Comp Insurance Premiums 114,400 118,755 120,000 1,735 1,735 Workers' Comp Legal Fees 8,500 47,774 70,000 1,315 6,896 Workers' Comp Medical Payments 600,000 590,413 650,000 38,721 113,491 Workers' Comp Settlement Payments 1,100,000 502,782 900,000 18,042 58,192 Workers' Comp TPA Pymts (non specific)125,000 107,025 - - Workers' Comp TTD Pymts (non sworn)- 102,847 50,000 12,690 26,864 Workers' Comp & Liability - Subtotal 3,678,075 4,132,792 3,569,828 219,998 1,205,180 General Administration & Support 99,805 99,104 98,124 13,542 33,327 Health Insurance Premiums 14,197,604 13,329,951 13,450,000 1,093,351 3,282,283 Health Insurance Opt Out Payments 91,800 11,578 91,800 - - Health & Life Insurance - Subtotal 14,389,209 13,440,632 13,639,924 1,106,893 3,315,609 Total Expenditures 18,067,284 17,573,424 17,209,752 1,326,892 4,520,789 Net Surplus (Deficit)24,460$ 259,742$ 653,256$ 90,665$ (722,182)$ Beginning Unrestricted Fund Balance (3,727,663) (3,467,921) Adjustment to GAAP Basis of Accounting - Ending Unrestricted Fund Balance (3,467,921)$ (4,190,103)$ March Actual Property Taxes 6,061,575 6,130,815$ 6,061,575 2,185,384$ 3,162,975$ Personal Property Repl Tax 280,000 280,000 280,000 15,401 69,348 Interest on Investment 850,000 1,179,581 850,000 14 23 Participant Contributions 950,000 919,874 978,500 73,667 212,621 Unrealized Gain - 5,000 - - Miscellaneous - - - - - Total Revenue 8,141,575 8,515,270 8,170,075 2,274,466 3,444,967 Administrative Expenses 204,000 239,016 150,000 2,656 20,960 Legal Fees - - - - - Retiree Pensions 4,995,500 5,294,497 5,150,000 461,442 1,385,386 Widows' Pensions 1,071,200 1,071,910 1,103,130 89,753 266,235 Disability Pensions 1,358,125 1,266,624 1,390,500 107,137 320,834 QUILDRO 90,000 94,651 93,000 7,902 23,707 Reserve for Future Payments - - - - - Total Expenditures 7,718,825 7,966,699 7,886,630 668,891 2,017,123 Net Surplus (Deficit)422,750$ 548,571$ 283,445$ 1,605,575$ 1,427,844$ Beg Net Assets held in Trust 58,463,916 65,024,941 65,573,512 65,573,512 End Net Assets held in Trust 58,886,666$ 65,573,512$ 65,856,957$ 67,001,356$ City of Evanston Fire Pension Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Property Taxes 8,069,325$ 8,165,661$ 8,069,325$ 2,908,929$ 4,210,214$ Personal Property Repl Tax 325,000 325,000 325,000 15,401 69,348 Interest Income 2,800,000 2,629,077 2,800,000 15 20 Participant Contributions 1,423,000 1,565,052 1,423,000 110,773 321,300 Miscellaneous - - - - Unrealized Gain / (Loss)- - - - Total Revenue 12,617,325 12,684,791 12,617,325 3,035,118 4,600,882 Administrative Expenses 250,000 366,885 250,000 - Retiree Pensions 8,056,000 8,198,627 8,394,500 716,809 2,146,944 Widow Pensions 875,500 911,335 902,000 81,719 246,156 Disability Pensions 700,000 644,450 700,000 54,254 162,763 Separation Refunds 275,000 114,915 275,000 - QUILDRO 18,000 21,717 21,000 1,864 5,592 Reserve for Future Payments - - - - - Total Expenditures 10,174,500 10,257,931 10,542,500 854,646 2,561,455 Net Surplus (Deficit)2,442,825$ 2,426,860$ 2,074,825$ 2,180,472$ 2,039,428$ Beg Net Assets held in Trust 80,589,961 90,763,143 93,190,003 93,190,003 End Net Assets held in Trust 83,032,786$ 93,190,003$ 95,264,828$ 95,229,431$ City of Evanston Police Pension Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Revenue By Source Allocation - Property Taxes 5,032,097 5,205,279$ 5,813,505 1,823,296 2,644,926 Library Fines & Fees 164,000 150,039 156,000 11,637 37,868 Library Material Replacement 14,000 12,124 12,000 868 2,327 Copy Machine Charges 21,200 16,541 17,500 1,212 3,705 Meeting Room Fees 10,400 15,322 12,500 730 3,205 Non-resident Cards 1,040 260 1,300 - North Branch Rental Income 60,000 23,978 22,360 1,480 4,440 State Per Capita Grant 94,177 97,108 94,177 5,000 5,000 Personal Property Repl. Tax 50,200 50,200 50,200 - Video Rentals - - - - Book Sales - 59,148 - 16,824 18,982 Merchandise Sale - - - 1,425 1,517 Fund for Excellence 65,000 128,402 57,000 1,415 2,015 Grants and Donations 125,000 94,962 135,000 23,620 Transfer from Economic Development 116,544 9,900 89,150 - Miscellaneous - 3,151 74 193 Transfer from Endowment 159,315 199,315 171,000 - - Total Revenues 5,912,973 6,065,728 6,631,692 1,863,962 2,747,799 Expenditures Youth Services 1,030,009 921,614 1,069,764 77,874 200,515 Adult Services 1,514,037 1,556,433 1,640,492 127,636 331,382 Circulation 573,258 533,548 653,666 46,304 135,624 Neighborhood Services 456,527 438,372 527,618 35,485 100,621 Technical Services 538,878 506,203 658,530 41,212 121,907 Maintenance 660,702 725,939 469,204 83,149 179,154 Administration 1,103,016 1,078,051 1,298,268 90,187 257,154 Library Grants 36,546 30,885 14,150 2,867 4,169 Total Expenditures 5,912,973 5,791,044 6,331,692 504,714 1,330,525 Net Surplus (Deficit)-$ 274,685$ 300,000$ 1,359,249$ 1,417,273$ Beginning Fund Balance 1,001,265 1,275,950 Ending Fund Balance 1,275,950 2,693,223 City of Evanston Library Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual March Actual Revenue By Source Net Property Taxes 748,178$ 746,112$ 605,138$ 219,419 315,423$ Investment Income 1,000 - 1,000 - - Total Revenues 749,178 746,112 606,138 219,419 315,423 Expenditures Miscellaneouse - - - 22,497 22,497 Principal on Bonds 643,039 641,811 52,100 - Interest on Bonds 105,139 106,710 85,038 - - Total Expenditures 748,178 748,521 137,138 22,497 22,497 Net Surplus (Deficit)1,000$ (2,409)$ 469,000$ 196,922$ 292,926$ Beginning Fund Balance - (2,409) Ending Fund Balance (2,409) 290,517 City of Evanston Library Debt Fund As of March 31, 2015 FY 2014 Budget Amended FY 2014 Unaudited Actual FY 2015 Budget Adopted FY 2015 YTD Actual January February March April May June July August September October November December FY 2015 Unreserved Fund Balance 17,350,271$ 17,704,926$ 21,823,492$ FY 2014 Unreserved Fund Balance 17,321,904$ 17,910,959$ 21,166,294$ FY 2015 Cash Balance 5,232,590$ 6,567,371$ 10,786,783$ FY 2014 Cash Balance 4,173,079$ 6,745,425$ 10,059,258$ $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 City of Evanston General Fund Comparison of Fund and Cash Balances Fiscal Year 2014 vs Fiscal Year 2015 FY 2015 Unreserved Fund Balance FY 2014 Unreserved Fund Balance FY 2015 Cash Balance FY 2014 Cash Balance Revenues Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Property Tax 11,627,072$ 6,269,018$ 53.9%-$ -$ -$ -$ -$ -$ -$ -$ Sales Tax 16,405,000 3,787,603 23.1%- - - - - - - - State Income Tax 7,500,000 1,887,234 25.2%- - - - - - - - Utility Tax 8,170,000 2,145,374 26.3%- - - - - - - - Real Estate Transfer Tax 2,875,000 609,972 21.2%- - - - - - - - Liquor Tax 2,450,000 659,257 26.9%- - - - - - - - Other Taxes 6,289,300 1,361,735 21.7%- - - - - - - - Licenses, Permits, Fees 13,466,859 3,421,248 25.4%- - - - - - - - Charges for Services 8,130,667 2,048,928 25.2%6,434,293 1,265,758 19.7%15,373,000 3,595,023 23.4%13,072,700 3,079,867 23.6%4,022,394 924,217 23.0% Intergovernmental Revenues 725,727 303,934 41.9%- - - - - - 4,000 19,922 498.0% Interfund Transfers 7,892,893 1,910,711 24.2%2,925,296 731,324 25.0%- - - - 1,055,967 263,992 25.0% Other Non-Tax Revenue 5,902,117 958,176 16.2%2,034,004 - 0.0%12,686,100 100,805 0.8%1,000 223 22.3%- - Total Revenues 91,434,635$ 25,363,189$ 27.7%11,393,593$ 1,997,082$ 17.5%28,059,100$ 3,695,828$ 13.2%13,073,700$ 3,080,090$ 23.6%5,082,361$ 1,208,131$ 23.8% Expenditures Legislative 677,023$ 142,180$ 21.0%-$ -$ -$ -$ -$ -$ -$ -$ City Administration 1,903,126 407,639 21.4%- - - - - - - - Law Department 1,129,534 238,132 21.1%- - - - - - - - Administrative Services Department 7,542,222 1,294,539 17.2%- - - - - - - - Community Development 2,427,257 552,358 22.8%- - - - - - - - Police Department 27,820,569 6,558,717 23.6%- - - - - - - - Fire & Life Safety Services 14,462,599 3,353,793 23.2%- - - - - - - - Health Department 3,658,702 575,106 15.7%- - - - - - - - Public Works - Operating 18,048,955 4,146,624 23.0%11,902,294 772,988 6.5%- - - - 5,191,820 1,046,730 20.2% Public Works - Capital Outlay - - 3,505,000 - 0.0%- - - - - - Parks, Recreation & Comm. Services 10,836,161 1,500,077 13.8%- - - - - - - - Capital Improvement Transfer - - Transfer to Debt Service Fund 1,414,583 353,646 25.0%- - - - - - - - Utilities - Operating - - - - 13,451,635 1,683,142 12.5%12,321,135 2,594,043 21.1%- - Utilities - Capital Outlay - - - - 10,538,100 877,804 8.3%1,068,500 - 0.0%- - Total Expenditures 89,920,731$ 19,122,810$ 21.3%15,407,294$ 772,988$ 5.0%23,989,735$ 2,560,947$ 10.7%13,389,635$ 2,594,043$ 19.4%5,191,820$ 1,046,730$ 20.2% As of March 31, 2015 Report of Budget-to-Actual Revenues and Expenditures Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund (Target is 25% of FY 2015 Budget) YTD YTD YTD 3/31/2015 3/31/2015 3/31/2015 3/31/2015 3/31/2015 Unreserved Cash Fund Name Fund #Revenue Expenses Net Fund Balance Balance* General 100 25,363,189$ 19,830,102$ 5,533,087$ 21,823,492$ 10,786,783$ General Assistance Fund 175 7,837 210,634 (202,797) (44,107)(241,335) Neighborhood Stabilization 195 20 19,746 (19,725) 191,810 190,200 Motor Fuel 200 497,763 209,465 288,298 2,040,757 2,525,548 Emergency 911 205 166,100 227,873 (61,773) 853,797 659,083 SSA#4 210 173,980 - 173,980 15,244 (15,623) CDBG 215 409,815 268,282 141,533 71,472 (103,250) CDBG Loan 220 41,395 623 40,772 2,401,099 161,617 Economic Development 225 488,685 576,928 (88,243) 3,421,869 2,873,728 Neighborhood Improvement 235 - - - 169,915 149,915 Home 240 110,753 49,021 61,732 3,949,868 13,778 Affordable Housing 250 43,356 852 42,503 2,599,696 887,004 Washington National TIF 300 2,651,316 816,324 1,834,992 7,977,899 7,570,498 SSA#5 305 229,031 - 229,031 690,386 629,079 SW II TIF (Howard Hartrey)310 631,919 37,003 594,916 3,016,463 3,000,829 Southwest TIF 315 - - - 905,308 893,665 Debt Service 320 6,466,641 1,430,763 5,035,878 8,611,838 7,092,242 Howard Ridge TIF 330 302,041 29,630 272,411 340,808 329,155 West Evanston TIF 335 36 14,690 (14,655) 492,811 492,811 Dempster-Dodge TIF 340 - - - - Capital Improvement 415 583 2,232,494 (2,231,911) 10,906,604 7,326,677 Special Assessment 420 82,951 95 82,856 2,601,566 2,597,315 Parking 505 1,997,082 772,988 1,224,094 14,649,350 13,958,930 Water 510-513 3,695,828 2,560,947 1,134,882 9,002,036 7,735,339 Sewer 515 3,080,012 2,594,043 485,969 5,106,666 3,621,336 Solid Waste 520 1,208,131 1,046,730 161,400 (981,151) (1,395,014) Fleet 600 830,869 595,585 235,284 121,451 (469,989) Equipment Replacement 601 403,224 243,892 159,332 1,426,096 1,426,095 Insurance 605 3,798,607 4,520,789 (722,182) (4,190,103) 822,904 Library 185 2,747,799 1,330,525 1,417,273 2,693,223 2,012,722 Library Debt Fund 186 315,423 22,497 292,926 290,517 290,517 Total**55,428,961$ 39,620,025$ 15,808,937$ 100,866,163$ 75,822,560$ *This is net of any interfund receivables/payables **This summary does not include the Police or Fire Pension Funds even though detailed reports are included. City of Evanston Fund Financial Performance Summary As of March 31, 2015