HomeMy WebLinkAbout2013.04 April Monthly Report
To: Wally Bobkiewicz, City Manager
Martin Lyons, Assistant City Manager/Chief Financial Officer
From: Louis Gergits, Finance Manager
Hitesh Desai, Accounting Manager
Subject: April 2013 Monthly Financial Report
Date: June 7, 2013
Please find attached the unaudited financial statements as of April 30, 2013. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 4/30/2013 4/30/2013
4/30/2013 4/30/2013 4/30/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 29,441,553$ 25,029,220$ 4,412,333$ 22,459,219$ 12,969,898$
HPRP 190 - - - - -
Neighborhood Stabilization 195 935,749 581,285 354,464 441,456 357,442
Motor Fuel 200 587,548 277,666 309,882 1,315,062 1,471,645
Emergency 911 205 250,254 305,014 (54,760) 1,226,234 1,081,726
SSA#4 210 191,963 92,500 99,463 1,904 (26,974)
CDBG 215 186,052 324,963 (138,911) 641,685 (39,050)
CDBG Loan 220 18,822 56,941 (38,119) 2,066,096 (56,372)
Economic Development 225 753,541 407,966 345,575 2,116,881 1,899,303
Neighborhood Improvement 235 - - - 129,915 129,915
Home 240 277,685 224,269 53,416 2,866,442 4,564
Affordable Housing 250 2,855 22,997 (20,142) 2,213,552 478,810
Washington National TIF 300 2,469,842 1,345,334 1,124,508 8,566,054 7,984,662
SSA#5 305 224,838 - 224,838 682,968 629,432
SW II TIF (Howard Hartrey) 310 598,031 48,133 549,898 4,797,038 4,795,539
Southwest TIF 315 255,915 9,833 246,082 558,819 551,021
Debt Service 320 6,794,394 337,563 6,456,831 9,394,468 7,833,289
Howard Ridge TIF 330 359,339 462,397 (103,058) 642,067 661,463
West Evanston TIF 335 43,038 150,000 (106,962) 235,701 760,993
Dempster-Dodge TIF 340 - - - - -
Capital Improvement 415 12,740 710,716 (697,976) 4,044,450 4,596,449
Special Assessment 420 80,694 106,058 (25,364) 1,879,881 1,879,951
Parking 505 3,328,326 1,702,130 1,626,196 16,592,625 16,142,285
Water 510-513 4,331,569 3,720,244 611,325 9,534,339 9,828,028
Sewer 515 4,282,455 3,878,540 403,915 4,545,435 2,754,383
Solid Waste 520 1,566,038 1,037,803 528,235 (951,500) (1,283,456)
Fleet 600 1,062,217 979,882 82,335 (1,501) (579,820)
Equipment Replacement 601 510,495 213,511 296,984 885,812 968,582
Insurance 605 5,557,586 5,611,016 (53,430) (7,403,563) (168,464)
Library 185 2,367,258 1,394,585 972,673 1,302,332 1,538,994
Total** 66,490,797$ 49,030,566$ 17,460,231$ 90,783,871$ 77,164,238$
*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.
Memorandum
Page 1 of 38
Beginning in 2013 the General Fund balance calculation includes both the undesignated
and designated (IMRF and Compensated absence reserve of $5.4 million) fund
balances.
Included above are the ending balances as of April 30, 2013 for both unreserved fund
and cash balances. Of these two amounts, cash balance is the more meaningful metric
since this represents liquid cash and/or invested assets which may be used (or easily
sold) to support and fund current operations. While ending fund balance is also an
important measurement of the City’s financial health, it usually includes illiquid assets or
future cash receipts or disbursements such as receivables (including property tax) due
to the City and accounts payable/accrued expenses.
Since this financial report is for the fourth month of the fiscal year, many of the year-to-
date tax revenues are estimated due to normal delays between the liability month (when
the tax becomes obligated to us) and the month of collection. There is typically a one to
three month delay in collection for income tax, sales tax, use tax and
telecommunications tax.
Through April 30, 2013, the Special Service Area (SSA) #4 Fund is showing a negative
cash balance of $26,974.
Through April 30, 2013, the CDBG Fund is showing a negative cash balance of
$39,050. This negative cash balance is the result of the City not receiving its 2013
Community Development Block Grant funding disbursement from the Department of
Housing and Urban Development (HUD). Staff anticipates the HUD disbursement will
be collected in June of 2013, at which time the negative cash balance in the fund will be
eliminated.
Through April 30, 2013, the CDBG Loan Fund is showing a negative cash balance of
$56,372. This negative cash balance is the result of a transfer of $205,000 in loan
expenditure from the CDBG Fund to the CDBG Loan Fund as of December 31, 2012.
Staff anticipates the negative cash balance in the CDBG Loan Fund will be resolved
when the City receives its 2013 disbursement from HUD in June.
Through April 30, 2013, the Solid Waste Fund is showing a negative fund balance of
$951,500 and a negative cash balance of $1,283,456. The Solid Waste Fund has
operated at a surplus of $528,235 through April 30, 2013. This surplus has reduced the
negative fund and cash balance in the Solid Waste Fund.
Through April 30, 2013, the Fleet Fund is showing a negative fund balance of $1,501
and a negative cash balance of $579,820.
Through April 30, 2013, the Insurance Fund is showing a negative fund balance of
$7,403,563 and a negative cash balance of $168,464. The negative cash balance in
the fund is largely attributable to workers’ compensation payouts and a one-time annual
insurance premium payment of $544,290, which occurred in January. Staff anticipates
the monthly departmental contributions to the Insurance Fund will offset the annual
Page 2 of 38
premium payment in approximately two months. Staff will continue to monitor workers’
compensation awards in the future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the April 30, 2013 year-to-date
financial information and reports which to the best of my knowledge appear accurate
and complete.
Page 3 of 38
Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 6,415,293$ 51.4% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 4,610,018 30.4% - - - - - - - -
State Income Tax 6,322,645 2,261,933 35.8% - - - - - - - -
Utility Tax 8,514,306 2,926,695 34.4% - - - - - - - -
Real Estate Transfer Tax 2,146,300 621,577 29.0% - - - - - - - -
Liquor Tax 2,350,000 693,499 29.5% - - - - - - - -
Other Taxes 5,961,146 1,533,581 25.7% - - - - - - - -
Licenses, Permits, Fees 9,419,640 3,401,983 36.1% - - - - - - - -
Charges for Services 7,904,198 1,759,872 22.3% 6,434,293 2,117,876 32.9% 13,157,500 4,174,791 31.7% 12,908,000 4,282,441 33.2% 3,624,033 1,147,513 31.7%
Intergovernmental Revenues 786,798 1,205,147 153.2% - - - - - - 140,000 3,203 2.3%
Interfund Transfers 7,693,367 2,547,510 33.1% 3,631,350 1,210,450 33.3% - - - - 1,245,967 415,322 33.3%
Other Non-Tax Revenue 5,790,465 1,464,445 25.3% 2,034,004 - 0.0% 3,771,800 156,778 4.2% 7,119,865 14 0.0% - -
Total Revenues 84,523,051$ 29,441,553$ 34.8% 12,099,647$ 3,328,326$ 27.5% 16,929,300$ 4,331,569$ 25.6% 20,027,865$ 4,282,455$ 21.4% 5,010,000$ 1,566,038$ 31.3%
Expenditures
Legislative 635,096$ 194,853$ 30.7% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 435,314 23.2% - - - - - - - -
Law Department 989,154 278,501 28.2% - - - - - - - -
Administrative Services Department 8,776,493 2,284,936 26.0% - - - - - - - -
Community and Econ. Development 2,721,262 731,799 26.9% - - - - - - - -
Police Department 25,552,038 8,286,044 32.4% - - - - - - - -
Fire & Life Safety Services 13,741,148 4,521,828 32.9% - - - - - - - -
Health Department 2,633,716 782,691 29.7% - - - - - - - -
Public Works - Operating 9,660,554 3,265,800 33.8% 10,968,984 1,227,324 11.2% - - - - 5,264,222 1,037,803 19.7%
Public Works - Capital Outlay - - 3,455,000 474,806 13.7% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 4,247,454 23.7% - - - - - - - -
Utilities - Operating - - - - 12,927,979 3,632,354 28.1% 14,322,988 3,869,336 27.0% - -
Utilities - Capital Outlay - - - - 7,683,500 87,890 1.1% 4,120,600 9,204 0.2% - -
Total Expenditures 84,520,422$ 25,029,220$ 29.6% 14,423,984$ 1,702,130$ 11.8% 20,611,479$ 3,720,244$ 18.0% 18,443,588$ 3,878,540$ 21.0% 5,264,222$ 1,037,803$ 19.7%
As of April 30, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 33.3% of FY 2013 Budget)
Page 4 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Tax - Property 12,296,386$ 12,420,307$ 12,481,386$ 6,415,293$
Tax - State Use 1,091,215 1,073,739 1,176,879 407,022
Tax - Sales Tax - Basic 9,209,455 8,761,641 9,291,000 2,866,865
Tax - Sales Tax - Home Rule 5,997,020 5,561,629 5,861,800 1,743,153
Tax - Auto Rental 36,445 41,405 40,000 12,970
Tax - Athletic Contest 700,000 740,795 760,000 -
Tax - State Income 5,853,839 6,476,173 6,322,645 2,261,933
Tax - Electric Utility 3,069,806 3,001,783 3,069,806 1,021,641
Tax - Natural Gas Utility 1,583,000 899,358 1,400,000 496,329
Tax - Natural Gas Use - Home Rule 869,000 676,312 800,000 356,878
Tax - Cigarette 485,000 205,249 485,000 -
Tax - Evanston Motor Fuel 761,587 629,128 707,667 208,823
Tax - Liquor 2,070,063 2,262,396 2,350,000 693,499
Tax - Parking 2,160,000 2,352,581 2,200,000 725,394
Tax - Personal Property Replacement 626,300 586,273 591,600 179,372
Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 621,577
Tax - Telecommunications 3,150,200 3,449,286 3,244,500 1,051,847
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 427,564
License Fees - Other 1,045,382 1,120,833 1,030,502 445,818
Permit Fees - Building 2,500,000 3,546,648 3,020,000 1,591,608
Permit Fees - Other 1,184,788 1,937,601 1,209,788 542,996
Other Fees 1,324,350 1,306,308 1,559,350 393,997
Fines and Forfeiture Revenue 4,721,639 3,536,492 4,366,022 1,118,442
Charges for Services Revenue 7,853,023 8,064,606 7,904,198 1,759,872
Intergovernmental Revenue 669,897 862,151 786,798 1,205,147
Other Revenue 1,216,983 1,362,914 1,418,443 335,323
Interfund Transfers In (Other Funds)7,890,068 7,708,590 7,693,367 2,547,510
Interest Income 12,000 7,169 6,000 10,680
Total Revenue 82,700,787 83,181,202 84,523,051 29,441,553
Legislative 616,033 628,543 635,096 194,853
City Administration 1,856,258 1,606,510 1,873,088 435,314
Law Department 999,107 978,867 989,154 278,501
Administrative Services Department 8,643,197 7,919,254 8,776,493 2,284,936
Community and Economic Development 3,148,339 3,093,549 2,721,262 731,799
Police Department 24,752,938 25,400,515 25,552,038 8,286,044
Fire & Life Safety Services Department 13,314,621 13,451,268 13,741,148 4,521,828
Health Department 2,413,969 2,231,646 2,633,716 782,691
Public Works Department 9,559,460 9,065,156 9,660,554 3,265,800
Parks, Recreation & Community Services 17,392,621 17,402,177 17,937,873 4,247,454
Transfer to Capital Improvement Fund 1,250,000 1,250,000 - -
Transfer to Equipment Replacement Fund 500,000 500,000 - -
Total Expenditures 84,446,543 83,527,485 84,520,422 25,029,220
Net Surplus (Deficit)(1,745,756)$ (346,283)$ 2,629$ 4,412,333$
Beginning Unrestricted Fund Balance (Note 1) 18,393,169 18,046,886
Total Ending Fund Balance 18,046,886$ 22,459,219$
Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF.
City of Evanston
General Fund
As of April 30, 2013
Page 5 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 80,000$ 83,648$ -$ -$
Total Revenue 80,000 83,648 - -
Program Activities 80,000 83,648 - -
Total Expenditures 80,000 83,648 - -
Net Surplus (Deficit) -$ -$ -$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
* Note - The HPRP Fund was fully expended and closed in FY 2012. This report is for historical purposes only.
City of Evanston
Homelessness Prevention & Rapid Re-Housing Program
As of April 30, 2013
Page 6 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 5,699,363$ 8,048,735$ 4,011,917$ 567,487$
Program Income 1,750,000 93,235 - 368,262
Total Revenue 7,449,363 8,141,970 4,011,917 935,749
Development Activities 6,771,363 7,628,312 3,505,000 476,513
Administration 338,749 292,431 341,622 56,555
Transfer to Debt Service 3,616 3,616 3,905 1,302
Transfer to Insurance 15,635 15,635 16,390 5,463
Transfer to General Fund 320,000 114,984 145,000 41,452
Total Expenditures 7,449,363 8,054,978 4,011,917 581,285
Net Surplus (Deficit) -$ 86,992$ -$ 354,464$
Beginning Fund Balance - 86,992
Ending Fund Balance 86,992$ 441,456$
City of Evanston
Neighborhood Stabilization Fund
As of April 30, 2013
Page 7 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
State Allotment 1,900,000$ 1,822,276$ 2,125,000$ 587,284$
Investment Earnings 2,000 1,103 2,000 264
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,823,379 2,127,000 587,548
Street Resurfacing (2012) 1,400,000 1,181,453 1,400,000 -
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 44,333
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 233,333
Total Expenditures 2,236,990 2,018,443 2,233,000 277,666
Net Surplus (Deficit)(334,990)$ (195,064)$ (106,000)$ 309,882$
Beginning Fund Balance 1,200,244 1,005,180
Ending Fund Balance 1,005,180$ 1,315,062$
City of Evanston
Motor Fuel Fund
As of April 30, 2013
Page 8 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Landline Surcharge Revenue 617,400$ 586,093$ 617,400$ 183,131$
Wireless Surcharge Revenue 416,160 430,675 416,160 66,987
Interest Income 1,000 679 1,000 136
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,017,447 1,034,560 250,254
Operating Expense 847,415 778,225 891,122 226,295
Transfer to General Fund 125,950 125,950 125,950 41,983
Transfer to Insurance Fund 95,095 95,095 98,993 32,998
Transfer to Debt Service Fund 10,385 10,385 11,215 3,738
Capital Replacement 188,000 37,556 70,000 -
Total Expenditures 1,266,845 1,047,211 1,197,280 305,014
Net Surplus (Deficit)(232,285)$ (29,764)$ (162,720)$ (54,760)$
Beginning Fund Balance 1,310,758 1,280,994
Ending Fund Balance 1,280,994$ 1,226,234$
City of Evanston
E911 Fund
As of April 30, 2013
Page 9 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Tax Revenue 398,000$ 361,466$ 370,000$ 191,963$
Investment Income - 6 - -
Total Revenues 398,000 361,472 370,000 191,963
Professional Fees (Evmark)398,000 398,000 370,000 92,500
Total Expenditures 398,000 398,000 370,000 92,500
Net Surplus (Deficit)-$ (36,528)$ -$ 99,463$
Beginning Fund Balance (61,031) (97,559)
Ending Fund Balance (97,559)$ 1,904$
City of Evanston
Special Service Area #4 Fund
As of April 30, 2013
Page 10 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental/Entitlement 1,490,500$ 1,963,086$ 1,540,000$ $ 178,693
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 81,942 352,000 7,359
Miscellaneous - 50 - -
Total Revenues 1,696,193 2,045,078 1,925,100 186,052
CDBG Administration/Planning 232,382 185,561 195,522 72,068
Development Activities 432,000 600,087 612,500 6,548
Capital Projects 255,000 130,000 335,800 839
Transfers to General Fund 776,811 771,633 781,278 245,508
Total Expenditures 1,696,193 1,687,281 1,925,100 324,963
Net Surplus (Deficit)-$ 357,797$ -$ (138,911)$
Beginning Fund Balance 422,799 780,596
Ending Fund Balance 780,596$ 641,685$
City of Evanston
CDBG Fund
As of April 30, 2013
Page 11 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental Revenue -$ 138,360$ -$ -$
Program Income 9,000 119,567 9,000 18,707
Interest Income - 186 - 115
Total Revenues 9,000 258,113 9,000 18,822
Program Expenses 20,000 155,978 20,000 56,941
Total Expenditures 20,000 155,978 20,000 56,941
Net Surplus (Deficit) (11,000)$ 102,135$ (11,000)$ (38,119)$
Beginning Fund Balance 2,002,080 2,104,215
Ending Fund Balance 2,104,215$ 2,066,096$
City of Evanston
CDBG Loan Fund
As of April 30, 2013
Page 12 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Hotel Tax 1,600,000$ 1,375,067$ 1,600,000$ 626,969$
Amusement Tax 300,000 230,606 300,000 110,322
Howard-Ridge Loan Repayment 48,500 48,500 48,500 16,167
Investment Income 8,000 412 800 83
Total Revenues 1,956,500 1,654,585 1,949,300 753,541
Economic Development Activities 1,802,825 1,428,350 1,830,209 225,402
Capital Projects 160,000 101,745 3,500 4,600
Transfer to Debt Service 12,752 12,752 13,771 4,590
Transfer to Insurance 75,334 75,334 67,416 22,472
Transfers to General Fund 452,707 452,707 452,707 150,902
Total Expenditures 2,503,618 2,070,888 2,367,603 407,966
Net Surplus (Deficit)(547,118)$ (416,303)$ (418,303)$ 345,575$
Beginning Fund Balance 2,187,609 1,771,306
Ending Fund Balance 1,771,306$ 2,116,881$
City of Evanston
Economic Development Fund
As of April 30, 2013
Page 13 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Taxes 20,000$ 20,000$ 20,000$ -$
Interest Income - - - -
Total Revenues 20,000 20,000 20,000 -
Program Expenses 50,000 - - -
Transfers to Other Funds - - - -
Total Expenditures 50,000 - - -
Net Surplus (Deficit)(30,000)$ 20,000$ 20,000$ -$
Beginning Fund Balance 109,915 129,915
Ending Fund Balance 129,915$ 129,915$
City of Evanston
Neighborhood Improvement Fund
As of April 30, 2013
Page 14 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental /Entitlement 500,000$ 651,104$ 797,400$ 268,557$
Interest Income - - - -
Program Income 10,000 54,486 - 9,128
Total Revenues 510,000 705,590 797,400 277,685
Home Administration/Planning - - 4,000 -
Development Activities 604,000 570,222 765,000 209,949
Transfers to General Fund 59,958 42,960 28,400 14,320
Total Expenditures 663,958 613,182 797,400 224,269
Net Surplus (Deficit) (153,958)$ 92,408$ -$ 53,416$
Beginning Fund Balance 2,720,618 2,813,026
Ending Fund Balance 2,813,026$ 2,866,442$
City of Evanston
Home Fund
As of April 30, 2013
Page 15 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Demolition Taxes -$ 50,000$ -$ -$
Developer Contributions 125,000 - 155,000 2,778
Rehab Repayments - 8,333 - -
Interest Income 125 723 228 77
Miscellaneous - 11,551 - -
Total Revenues 125,125 70,607 155,228 2,855
Housing - Land - - - -
Housing - Buildings - - 227,800 -
Down Payment Assistance 166,600 71,440 - -
Transfers to General Fund 23,990 23,990 23,990 7,997
Miscellaneous 40,000 - 46,000 15,000
Total Expenditures 230,590 95,430 297,790 22,997
Net Surplus (Deficit)(105,465)$ (24,823)$ (142,562)$ (20,142)$
Beginning Fund Balance 2,258,517 2,233,694
Ending Fund Balance 2,233,694$ 2,213,552$
City of Evanston
Affordable Housing Fund
As of April 30, 2013
Page 16 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 5,073,000$ 4,744,778$ 4,600,000$ 2,465,688$
Interest Income 25,000 17,755 25,000 4,154
Total Revenue 5,098,000 4,762,533 4,625,000 2,469,842
Series 1997 Principal
(refunded by 1999 & 2008D) 405,000 405,000 425,000 -
Series 1997 Interest
(refunded by 1999 and 2008D) 100,650 100,650 78,376 -
Contributions to Other Agencies 800,000 - - -
Economic Development Projects 500,000 185,285 1,250,000 22,062
Capital Improvements 2,536,000 622,674 2,886,000 -
Contractual Services 35,000 - 145,000 2,489
Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 1,210,450
Transfer to General Fund 325,000 325,000 331,000 110,333
Total Expenditures 8,578,376 5,515,335 8,746,726 1,345,334
Net Surplus (Deficit) (3,480,376)$ (752,802)$ (4,121,726)$ 1,124,508$
Beginning Fund Balance 8,194,348 7,441,546
Ending Fund Balance 7,441,546$ 8,566,054$
City of Evanston
Washington National TIF Fund
As of April 30, 2013
Page 17 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Taxes 428,756$ 433,183$ 448,875$ 224,838$
Interest Income - 9 - -
Total Revenue 428,756 433,192 448,875 224,838
Series 2002C Bonds Principal 325,000 325,000 340,000 -
Series 2002C Bonds Interest 98,232 98,231 78,816 -
General Management Support - - - -
Total Expenditures 423,232 423,231 418,816 -
Net Surplus (Deficit)5,524$ 9,961$ 30,059$ 224,838$
Beginning Fund Balance 448,169 458,130
Ending Fund Balance 458,130$ 682,968$
City of Evanston
Special Service Area #5
As of April 30, 2013
Page 18 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 1,073,000$ 1,113,811$ 1,100,000$ 593,495$
Interest Income 5,000 13,251 10,000 4,536
Total Revenue 1,078,000 1,127,062 1,110,000 598,031
1994 & 1996 Bonds Principal (refunded by
1999 and 2008D bonds)605,000 605,000 645,000 -
1994 & 1996 Bonds Interest (refunded by
1999 and 2008D bonds)109,603 109,602 75,611 -
Surplus Distribution 1,300,000 1,000,000 1,000,000 -
Capital Projects 1,500,000 22,185 1,400,000 -
Other Expenses - 2,408 500,000 -
Operating Transfer to General Fund 141,600 141,600 144,400 48,133
Total Expenditures 3,656,203 1,880,795 3,765,011 48,133
Net Surplus (Deficit)(2,578,203)$ (753,733)$ (2,655,011)$ 549,898$
Beginning Fund Balance 5,000,873 4,247,140
Ending Fund Balance 4,247,140$ 4,797,038$
City of Evanston
SW II TIF (Howard Hartrey)
As of April 30, 2013
Page 19 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 470,000$ 456,403$ 465,000$ 255,915$
Interest Income 500 7 100 -
Total Revenue 470,500 456,410 465,100 255,915
Economic Development Activities - - - -
Capital Improvement Projects 580,000 670 580,000 -
Operating Transfer to General Fund 28,920 28,920 29,500 9,833
Total Expenditures 608,920 29,590 609,500 9,833
Net Surplus (Deficit)(138,420)$ 426,820$ (144,400)$ 246,082$
Beginning Fund Balance (114,083) 312,737
Ending Fund Balance 312,737$ 558,819$
City of Evanston
Southwest TIF
As of April 30, 2013
Page 20 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax- Current 11,863,898$ 12,225,668$ 11,798,019$ 6,336,711$
Bond Proceeds/Premium/ Discounts - 3,572,986 - -
Transfer from Other Funds - IMRF 755,846 755,846 783,004 254,668
Miscellaneous Revenue - 18,434 - 33,510
Interest Income 1,500 3,645 1,500 215
Transfer from Sewer Fund - 99,650 190,210 63,403
Transfer from Special Assessment Fund 317,660 317,660 317,660 105,887
Total Revenue 12,938,904 16,993,889 13,090,393 6,794,394
Series 2002 C- Principal 660,000 4,195,000 - -
Series 2002 C- Interest 96,044 134,155 - -
Series 2004- Principal 760,000 845,000 775,000 -
Series 2004- Interest 506,250 525,850 478,400 -
Series 2004 B- Principal 1,630,000 1,630,000 595,000 -
Series 2004 B- Interest 195,640 195,638 130,439 -
Series 2005- Principal 730,000 750,000 1,095,000 -
Series 2005- Interest 700,500 719,000 664,000 -
Series 2006- Principal 80,000 130,000 85,000 -
Series 2006- Interest 451,582 462,158 448,302 -
Series 2006 B Bonds- Principal 35,000 - 35,000 35,000
Series 2006 B Bonds- Interest 604,126 604,126 603,426 302,063
Series 2007 - Principal 1,150,000 1,185,000 965,000 -
Series 2007 - Interest 598,958 634,277 684,458 -
Series 2008A - Principal 195,000 195,000 300,000 -
Series 2008A - Interest 132,313 132,313 125,975 -
Series 2008C - Principal 351,440 369,840 362,900 -
Series 2008C - Interest 387,730 408,030 376,308 -
Series 2008D - Principal 425,000 425,000 1,410,000 -
Series 2008D - Interest 93,554 93,554 36,690 -
Series 2010 A - Principal DSF 300,000 300,000 305,000 -
Series 2010 A - Interest DSF 185,337 185,338 179,338 -
Series 2010 B - Principal DSF 613,946 613,946 647,358 -
Series 2010 B - Interest DSF 141,648 141,648 135,508 -
Series 2011 A - Principal DSF 1,081,678 1,081,678 1,234,836 -
Series 2011 A - Interest DSF 630,961 630,959 451,586 -
Series 2012 A - Interest DSF - - 955,000 -
Series 2012 A - Principal DSF - - 357,706 -
Series 2004- Principal SAF 85,000 - 95,000 -
Series 2004- Interest SAF 19,600 - 13,650 -
Series 2005- Principal SAF 20,000 - 20,000 -
Series 2005- Interest SAF 18,500 - 17,500 -
Series 2006- Principal SAF 50,000 - 50,000 -
Series 2006- Interest SAF 10,576 - 8,526 -
Series 2007 - Principal SAF 35,000 - 35,000 -
Series 2007 - Interest SAF 35,320 - 33,920 -
Series 2008C - Principal SAF 18,400 - 19,000 -
Series 2008C - Interest SAF 20,300 - 19,702 -
General Management and Support 5,000 60 5,000 -
Bond Issuance Costs 60,000 23,686 60,000 -
Net of Transfers - - - -
Fiscal Agent Fees 8,000 74,016 10,000 500
Total Expenditures 13,122,403 16,685,272 13,824,528 337,563
Net Surplus (Deficit)(183,499)$ 308,617$ (734,135)$ 6,456,831$
Beginning Fund Balance 2,629,020 2,937,637
Ending Fund Balance 2,937,637$ 9,394,468$
City of Evanston
Debt Service Fund
As of April 30, 2013
Page 21 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 862,000$ 471,098$ 500,000$ 351,179$
Interest Income 400 164 400 30
Miscellaneous - 15,125 - 8,130
Total Revenue 862,400 486,387 500,400 359,339
Economic Dev. Projects 300,000 25,267 - -
Capital Improvements 900,000 102,269 800,000 997
Developer Agreement Payments 668,836 545,579 610,000 405,100
Repayments to Econ. Dev. Fund 48,500 48,500 48,500 16,167
Transfers to General Fund 120,400 120,400 120,400 40,133
Total Expenditures 2,037,736 842,015 1,578,900 462,397
Net Surplus (Deficit)(1,175,336)$ (355,628)$ (1,078,500)$ (103,058)$
Beginning Fund Balance 1,100,753 745,125
Ending Fund Balance 745,125$ 642,067$
City of Evanston
Howard Ridge TIF
As of April 30, 2013
Page 22 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 605,000$ 96,387$ 300,000$ 42,943$
Bond Proceeds 2,270,000 - 3,400,000 -
Interest Income 1,000 714 1,000 95
Total Revenue 2,876,000 97,101 3,701,000 43,038
Economic Development Projects 1,200,000 - 650,000 -
Other Charges 490,000 308,852 1,600,000 30,000
Debt Service - Interest - - 40,000 -
Transfers to General Fund 60,000 60,000 60,000 20,000
Capital Projects 2,270,000 881,179 1,285,000 100,000
Total Expenditures 4,020,000 1,250,031 3,635,000 150,000
Net Surplus (Deficit)(1,144,000)$ (1,152,930)$ 66,000$ (106,962)$
Beginning Fund Balance 1,495,593 342,663
Ending Fund Balance 342,663$ 235,701$
City of Evanston
West Evanston TIF
As of April 30, 2013
Page 23 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment -$ -$ 100,000$ -$
Bond Proceeds - - 650,000 -
Interest Income - - - -
Total Revenue - - 750,000 -
Economic Development Projects - - 650,000 -
Total Expenditures - - 650,000 -
Net Surplus (Deficit)-$ -$ 100,000$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
City of Evanston
Dempster-Dodge TIF
As of April 30, 2013
Page 24 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Bond Proceeds 3,900,000$ 4,349,651$ 5,872,000$ -$
Grants 3,168,000 317,034 2,851,000 -
Private Contributions 1,301,200 - 510,000 -
General Fund Allocation 1,250,000 1,250,000 - -
Miscellaneous - 11,849 - 5,865
Interest Income - 19,073 10,000 6,875
Total Revenue 9,619,200 5,947,607 9,243,000 12,740
Capital Outlay (includes prior year
rollovers)14,175,358 6,476,841 10,794,172 552,383
Interfund Transfers Out 475,000 475,000 475,000 158,333
Total Expenditures 14,650,358 6,951,841 11,269,172 710,716
Net Surplus (Deficit)(5,031,158)$ (1,004,234)$ (2,026,172)$ (697,976)$
Beginning Fund Balance 5,746,660 4,742,426
Ending Fund Balance 4,742,426$ 4,044,450$
City of Evanston
Capital Improvement Fund
As of April 30, 2013
Page 25 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Special Assessments Collected 300,000$ 292,877$ 300,000$ 79,957$
Bond Proceeds - - 250,000 -
Investment Income 10,000 5,532 10,000 737
Total Revenue 310,000 298,409 560,000 80,694
Transfer to Debt Service Fund 317,660 317,660 317,660 105,887
Capital Outlay 1,155,000 1,020,393 500,000 171
Total Expenditures 1,472,660 1,338,053 817,660 106,058
Net Surplus (Deficit)(1,162,660)$ (1,039,644)$ (257,660)$ (25,364)$
Beginning Fund Balance 2,944,889 1,905,245
Ending Fund Balance 1,905,245$ 1,879,881$
City of Evanston
Special Assessment Fund
As of April 30, 2013
Page 26 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Parking Lots & Meters Operations 2,870,000$ 3,054,412$ 3,070,000$ 986,616$
Church Street Garage Operations 767,092 557,258 716,348 193,119
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 396,680
Sherman Avenue Garage Operations 1,356,275 1,460,452 1,417,275 534,029
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 1,210,450
Interest Income 15,070 15,818 15,070 840
Miscellaneous Revenue 11,400 10,100 11,400 6,592
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,542,765 12,099,647 3,328,326
7005 - Parking System Administration 655,747 825,321 784,607 142,680
7015 - Parking Lots and Meters 1,584,510 701,415 829,052 175,843
7025 - Church Street Self Park 608,255 395,831 607,955 78,419
7030 - Church Street Debt Payments 173,126 173,126 171,250 -
7036 - Sherman Avenue Garage 5,772,432 4,775,635 5,750,270 253,539
7037 - Maple Avenue Garage 1,736,960 840,539 1,611,920 180,539
7039 - Parking Debt - 26,504 27,461 814
Transfer to Insurance Fund 503,877 503,878 490,236 163,412
Transfer to General Fund 644,242 644,242 644,242 214,747
Transfer to Fleet 21,991 21,992 21,991 7,331
Transfer to Equipment Replacement 30,000 30,000 30,000 10,000
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 1,834,294 3,455,000 474,806
Total Expenditures 15,251,140 10,772,777 14,423,984 1,702,130
Net Surplus (Deficit)(3,168,773)$ (230,012)$ (2,324,337)$ 1,626,196$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 701,415 792,400 175,843
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 701,415 829,052 175,843
7025- Church Garage Activities 494,156 395,831 428,027 78,419
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 78,419
7036 Sherman Garage Activities 1,199,756 1,525,635 1,172,020 253,539
7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 -
7036 Reserve (Depreciation)874,650 - 874,650 -
SUBTOTAL 5,324,706 4,775,635 5,750,270 253,539
7037 Maple Garage Activities 1,013,991 840,539 945,722 180,539
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 840,539 1,611,920 180,539
Beginning Unrestricted Fund Balance 15,196,441 14,966,429
Ending Unrestricted Fund Balance 14,966,429$ 16,592,625$
City of Evanston
Parking Fund
As of April 30, 2013
Page 27 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Evanston 5,600,000$ 6,162,618$ 5,684,000$ 1,861,798$
Skokie 2,800,000 2,989,109 2,856,000 799,220
Northwest Commission 4,414,000 5,033,996 4,517,000 1,513,773
Cross Connection Control Fees 91,000 98,805 100,500 -
Investment Earnings 2,500 15,025 2,500 5,724
Debt Proceeds 4,800,000 4,448,704 2,000,000 -
Debt Proceeds (zero interest)- - 1,370,000 -
Fees and Merchandise Sales 35,000 111,459 40,000 17,277
Fees and Outside Work 80,000 228,159 80,000 28,531
Grants 262,500 262,500 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 14,579
Property Sales and Rentals 203,057 200,951 213,300 20,477
Misc Revenue - 5,387 - 70,190
Total Revenue 18,768,057 19,606,467 16,929,300 4,331,569
General Support 832,838 911,966 990,583 229,824
Pumping 2,368,467 2,274,005 2,333,247 611,083
Filtration 2,563,022 2,980,398 2,635,539 668,033
Distribution 1,464,106 1,153,470 1,424,324 364,651
Meter Maintenance 313,840 282,913 309,163 74,661
Other Operating Expenses 285,530 227,063 478,592 72,403
Debt Service 944,157 944,157 864,233 303,016
Debt Service - IEPA Loan 3382 67,506 67,506 67,506 33,752
Capital Outlay 162,500 81,237 248,500 3,953
Capital Improvements 7,837,000 6,182,933 7,435,000 83,937
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 1,118,767
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 156,164
Total Expense 20,663,758 18,930,441 20,611,479 3,720,244
Net Surplus (Deficit)(1,895,701)$ 676,026$ (3,682,179)$ 611,325$
Beginning Unrestricted Fund Balance 8,246,988 8,923,014
Ending Unrestricted Fund Balance 8,923,014$ 9,534,339$
City of Evanston
Water Fund
As of April 30, 2013
Page 28 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Operations 12,908,000$ 14,087,803$ 12,908,000$ 4,282,441$
Debt Proceeds 5,000,000 4,045,823 4,000,000 -
Debt Proceeds - 2012 IEPA Loan 4,000,000 - 3,100,000 -
Investment Earnings 1,000 2,962 1,000 14
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,136,588 20,027,865 4,282,455
Sewer Operations 1,869,650 2,037,201 2,134,549 520,616
Other Operating Expenses 48,100 48,098 43,300 2,100
Interfund Transfers Out - General Fund 142,200 142,200 142,200 47,400
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 89,996
Transfer to Debt Service - - 190,211 63,403
Capital Outlay 18,000 14,885 20,600 9,204
Capital Improvement Account 4,753,000 752,977 4,100,000 -
Debt Service 14,360,205 14,242,990 11,542,740 3,145,821
Total Expenses 21,461,143 17,508,339 18,443,588 3,878,540
Net Surplus (Deficit) 539,093$ 628,249$ 1,584,277$ 403,915$
Beginning Unrestricted Fund Balance 3,513,271 4,141,520
Ending Unrestricted Fund Balance 4,141,520$ 4,545,435$
City of Evanston
Sewer Fund
As of April 30, 2013
Page 29 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Transfer from General Fund 1,245,967$ 1,245,967$ 1,245,967$ 415,322$
Solid Waste Franchise Fees 175,000 129,387 175,000 78,907
SWANCC Recycling Incentive 140,000 52,486 140,000 3,203
Recycling Service Charge 2,954,033 2,958,350 2,954,033 999,336
Sanitation Service Charge Penalty 30,000 52,865 30,000 16,733
Special Pickup Fees 100,000 51,413 100,000 11,440
State Recycling Grant - 1,500 - -
Trash Cart Sales 15,000 32,247 15,000 7,260
Investment Income - - - 20
Yard Waste Fees 350,000 190,957 350,000 33,817
Total Revenue 5,010,000 4,715,172 5,010,000 1,566,038
Refuse Collection & Disposal 3,077,218 2,881,849 3,259,574 705,415
Residential Recycling Collection 1,360,393 1,129,376 1,254,398 332,388
Yard Waste Collection 750,250 611,971 750,250 -
Total Expense 5,187,861 4,623,196 5,264,222 1,037,803
Net Surplus (Deficit)(177,861)$ 91,976$ (254,222)$ 528,235
Beginning Unrestricted Fund Balance (1,571,711) (1,479,735)
Ending Unrestricted Fund Balance (1,479,735)$ (951,500)
City of Evanston
Solid Waste
As of April 30, 2013
Page 30 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 2,457,356$ 2,457,356$ 2,507,356$ 835,786$
Library Fund 2,381 2,381 2,381 794
Parking Fund 21,992 21,992 21,992 7,331
Water Fund 122,751 122,751 122,751 40,917
Sewer Fund 177,729 177,729 177,729 59,243
Solid Waste Fund 298,071 298,071 298,071 99,357
Sale of Surplus Property 75,000 76,115 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 18,789
Interest Income 4,165 409 1,000 -
Total Revenues 3,204,234 3,204,818 3,166,069 1,062,217
General Support 284,571 240,361 292,007 79,420
Major Maintenance 3,211,873 3,203,629 3,217,058 900,462
Transfer to Equipment Repl. Fund 2,222,069 1,481,379 - -
Capital Outlay - 2,896 - -
Total Expenditures 5,718,513 4,928,265 3,509,065 979,882
Net Surplus (Deficit)(2,514,279)$ (1,723,447)$ (342,996)$ 82,335$
Beginning Fund Balance 1,639,611 (83,836)
Ending Fund Balance (83,836)$ (1,501)$
City of Evanston
Fleet Maintenance Fund
As of April 30, 2013
Page 31 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 1,742,590$ 1,742,590$ 1,242,590$ 414,196$
Library Fund 1,700 1,700 1,700 567
Parking Fund 30,000 30,000 30,000 10,000
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 59,044
Miscellaneous Revenue - 10,904 - -
Sale of Surplus Property 210,217 253,156 210,217 26,688
Transfer from Fleet Fund 2,222,069 1,481,379 - -
Total Revenues 4,583,632 3,696,860 1,661,638 510,495
Capital Outlay 3,500,000 3,073,683 2,400,000 213,511
Capital Leases 50,000 34,349 50,000 -
Total Expenditures 3,550,000 3,108,032 2,450,000 213,511
Net Surplus (Deficit)1,033,632$ 588,828$ (788,362)$ 296,984$
Beginning Fund Balance -$ 588,828$
Ending Fund Balance 588,828$ 885,812$
City of Evanston
Equipment Replacement Fund
As of April 30, 2013
Page 32 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Admin Contribution- General 121,207 121,207$ 121,204$ 40,401$
General Admin Contribution- E911 930 930 930 310
General Admin Contribution- CDBG 930 930 930 310
General Admin Contribution- E.D. 930 930 930 310
General Admin Contribution- Parking 17,032 17,032 17,032 5,677
General Admin Contribution- Water Fund 24,962 24,962 24,962 8,321
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 4,795
Liability/Property Contribution- General 909,150 909,150 909,150 303,050
Liability/Property Contribution- E911 6,972 6,972 6,972 2,324
Liability/Property Contribution- CDBG 6,972 6,972 6,972 2,324
Liability/Property Contribution- E.D. 6,972 6,972 6,972 2,324
Liability/Property Contribution- Parking 127,731 127,731 127,731 42,577
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 62,403
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 35,962
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 414,953
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 1,966
Workers' Comp Contribution- E911 9,546 9,546 9,546 3,182
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 3,182
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 3,182
Workers' Comp Contribution- Parking 174,886 174,886 174,886 58,295
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 85,441
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 49,239
Subrogation Proceeds 83,300 121,316 83,300 45,298
Transfer from General Fund - Veolia Liability - 200,000 - 20,000
Investment Income 41,650 550 41,650 -
Workers Comp & Liability - Subtotal 3,516,536 3,713,455 3,516,536 1,195,826
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 2,754,303
Health Insurance Chargebacks - Library 308,920 308,920 318,681 106,227
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 5,463
Health Insurance Chargebacks- E911 77,647 77,647 81,545 27,182
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 4,195
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 16,656
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 56,863
Health Insurance Chargebacks- Water 561,211 561,211 596,392 198,797
Health Insurance Chargebacks- Sewer 140,199 140,199 168,030 56,010
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 38,073
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 61,138
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 511,533
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 425,320
One Time IPBC Distribution 200,000 200,000 300,000 100,000
Health & Life insurance - Subtotal 12,626,849 12,471,135 13,695,447 4,361,760
Total Revenues 16,143,385 16,184,590 17,211,983 5,557,586
City of Evanston
Insurance Fund
As of April 30, 2013
Page 33 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
City of Evanston
Insurance Fund
As of April 30, 2013
General Administration & Support 354,104 404,380 294,093 95,976
Auditing - - 25,000 -
Liability/Property Insurance Premiums 470,000 417,853 470,000 448,853
Liability Legal Fees 350,000 483,384 350,000 155,057
Liability Settlement Payments 400,000 1,065,006 400,000 84,209
Transfer - to ERI Debt Service - - 8,325 2,775
Workers' Comp Insurance Premiums 114,400 108,284 114,400 95,437
Workers' Comp Legal Fees 60,000 56,776 80,500 10,558
Workers' Comp Medical Payments 850,000 510,510 800,000 72,677
Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 332,203
Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 -
Workers' Comp TTD Pymts (non sworn)140,000 1,417 - 2,041
Workers' Comp & Liability - Subtotal 3,583,504 4,172,178 3,787,318 1,299,786
General Administration & Support 98,878 9,002 94,093 21,237
Health Insurance Premiums 13,005,609 13,178,021 13,458,615 4,270,008
Health Insurance Opt Out Payments 78,000 50,750 84,000 19,985
Health & Life Insurance - Subtotal 13,182,487 13,237,773 13,636,708 4,311,230
Total Expenditures 16,765,991 17,409,951 17,424,026 5,611,016
Net Surplus (Deficit)(622,605)$ (1,225,361)$ (212,043)$ (53,430)$
Beginning Unrestricted Fund Balance (6,124,772) (7,350,133)
Ending Unrestricted Fund Balance (7,350,133)$ (7,403,563)$
Page 34 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 6,119,393$ 6,246,212$ 6,061,575$ 3,249,674$
Personal Property Repl Tax 282,000 282,000 280,000 89,688
Interest on Investment 600,000 753,329 800,000 764
Participant Contributions 900,000 848,912 922,500 272,594
Unrealized Gain - - - 134
Miscellaneous - 184 - 50
Total Revenue 7,901,393 8,130,637 8,064,075 3,612,904
Administrative Expenses 154,000 289,018 154,000 18,564
Legal Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,894 4,841,000 1,602,868
Widows' Pensions 1,070,000 1,068,600 1,090,000 342,427
Disability Pensions 1,060,000 1,261,223 1,350,000 446,856
QUILDRO 75,000 79,831 75,000 30,088
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,470,566 7,560,000 2,440,803
Net Surplus (Deficit)792,393$ 660,071$ 504,075$ 1,172,101$
Beg Net Assets held in Trust 54,893,621 54,893,621 55,553,692 55,553,692
End Net Assets held in Trust 55,686,014 55,553,692$ 56,057,767$ 56,725,793$
City of Evanston
Fire Pension Fund
As of April 30, 2013
Page 35 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 8,196,751$ 8,359,742$ 8,069,325$ 4,360,661$
Personal Property Repl Tax 325,000 325,000 325,000 89,685
Interest Income 1,600,000 2,343,610 2,625,000 -
Participant Contributions 1,385,000 1,599,434 1,383,750 482,634
Miscellaneous - 125 - 208
Unrealized Gain / (Loss) - - - -
Total Revenue 11,506,751 12,627,911 12,403,075 4,933,188
Administrative Expenses 186,000 270,571 250,000 775
Retiree Pensions 7,250,000 7,299,098 7,500,769 2,569,453
Widow Pensions 818,000 868,955 868,000 286,673
Disability Pensions 625,000 652,875 700,000 231,023
Separation Refunds - 116,538 150,000 -
QUILDRO 12,000 17,886 18,000 7,028
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,225,923 9,486,769 3,094,952
Net Surplus (Deficit)2,615,751$ 3,401,988$ 2,916,306$ 1,838,236$
Beg Net Assets held in Trust 72,596,264 72,596,264 75,998,252 75,998,252
End Net Assets held in Trust 75,212,015$ 75,998,252$ 78,914,558$ 77,836,488$
City of Evanston
Police Pension Fund
As of April 30, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Revenue By Source
Allocation - Property Taxes 4,253,214 4,087,402 4,253,214$ 2,221,370$
Library Fines & Fees 150,000$ 148,074$ 185,000 54,850
Library Material Replacement 12,500 12,495 12,500 4,572
Copy Machine Charges 20,000 20,131 20,000 7,482
Meeting Room Fees 10,000 8,986 10,000 3,945
Non-resident Cards 2,460 989 1,690 260
North Branch Rental Income 47,325 58,606 59,660 20,203
State Per Capita Grant 75,900 76,385 76,300 -
Personal Property Repl. Tax 50,200 50,200 50,200 -
Video Rentals 28,000 25,016 - -
Transfer from General Fund - 521,920 - -
Book Sales - - 60,000 18,491
Fund for Excellence - - 245,000 36,085
Transfer from Endowment - - 131,250 -
Total Revenues 4,649,599 5,010,204 5,104,814 2,367,258
Expenditures
Youth Services 800,390 836,256 891,720 254,128
Adult Services 1,579,231 1,558,086 1,535,224 447,263
Circulation 589,769 618,770 612,892 188,126
Neighborhood Services 203,336 195,587 360,757 88,652
Technical Services 473,306 484,877 503,433 101,339
Maintenance 491,375 476,783 507,517 142,435
Administration 512,192 510,186 669,377 172,642
Total Expenditures 4,649,599 4,680,545 5,080,920 1,394,585
Net Surplus (Deficit)- 329,659 23,894 972,673$
Beginning Fund Balance - 329,659
Ending Fund Balance 329,659 1,302,332
City of Evanston
Library Fund
As of April 30, 2013
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January February March April May June July August September October November December
FY 2013 Unreserved Fund Balance 17,412,530$ 18,091,096$ 21,774,085$ 22,459,219$
FY 2012 Unreserved Fund Balance 14,685,117$ 16,337,797$ 19,881,970$ 19,002,485$
FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$
FY 2012 Cash Balance 8,894,526$ 8,902,327$ 13,603,167$ 13,093,141$
$-
$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 2013 vs Fiscal Year 2012
FY 2013 Unreserved Fund Balance
FY 2012 Unreserved Fund Balance
FY 2013 Cash Balance
FY 2012 Cash Balance
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