HomeMy WebLinkAboutMay 2026 Monthly Financial ReportMemorandum
To:Luke Stowe, City Manager
From:Hitesh Desai, CFO/City Treasurer
Subject:May 2026 Monthly Financial Report
Date:July 2, 2026
Please find attached the financial statements as of May 31, 2026. The Financials below are
unaudited.
If there are any questions on the attached report, please contact me by phone at (847) 448-8082
or by email: hdesai@cityofevanston.org. For additional financial reports, please visit:
https://www.cityofevanston.org/government/transparency/budget_financial_reports.php
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Hitesh Desai, Treasurer of the City of
Evanston, hereby affirm that I have reviewed the May 31, 2026 year-to-date financial information
and reports which to the best of my knowledge appear accurate and complete.
Page 1
Section 1 –Cash and Fund Balance Summary
Table 1 shows the ending fund and cash balances for each Fund as of May 31, 2026. The figures in Table
1 are based on preliminary, unaudited FY 2025 year ending fund balances plus unaudited FY 2026 actual
revenues and expenses. The FY 2025 audit will be conducted by Sikich, LLP from January through June
2026 with a final Annual Comprehensive Financial Report (ACFR) issued by the end of June 2026.
Cash balance represents liquid cash and/or invested assets which can be used (or easily sold) to support
and fund current operations.Fund balance includes illiquid assets or future cash receipts or
disbursements such as receivables (including property tax) due to the City and accounts payable/accrued
expenses.All monthly fund and cash balances are unaudited.
Table 1
FY 2026 Cash and Fund Balance Summary (as of May 31, 2026)
Page 2
Section 2 -General Fund Revenues and Expenses
The financials as of May 31, 2026 show the General Fund with a fund balance of $42,043,775,and a cash
balance of $34,604,264.
There is a three (3) month lag in some of the state distributed revenues like Sales Tax, Home Rule Sales
Tax, Use Tax, and Telecommunication Tax. The City will not receive the May 2026 allocations until August
2026.
Other notes about General Fund Expenses and Revenues:
•The Parks and Recreation Department was included in General Fund in FY 2025, but has been
moved to the new Parks and Recreation Fund in FY 2026. In Tables 2 and 3, revenues and
expenses from the Parks and Recreation Fund have been combined with the General Fund.
•The first $1,000,000 of Real Estate Transfer Tax (RETT) revenues were recorded to the
Reparations Fund by the end of March 2026. The General Fund has received $1,728,493 of RETT
revenue as of May 31, 2026.
Table 2
FY 2026 General Fund and Parks Fund Actual Revenues (through May 31, 2026)
*Recreation Program Fees are exclusively from the Parks and Recreation Fund (130)
**This figure EXCLUDES the $1.0M budgeted for the Reparations Fund. The Reparations Fund has received $1.0M (100%)Real
Estate Transfer Tax (RETT) revenue through March 31, 2026.
***The $12.1M “Use of Fund Balance”is excluded from Budget Total because no actual revenues will be recorded.
Page 3
Table 3
FY 2026 General Fund and Parks Fund Actual Expenses (through May 31, 2026)
By Department
*Parks Expenses from Parks and Recreation Fund (130)
Police and Fire Overtime
Through May 31, 2026, Police has spent 50% of budgeted overtime and Fire has spent 37%of budgeted
overtime.
Table 4
FY 2026 Police and Fire Overtime YTD Expenses (through May 31, 2026)
Page 4
Section 3 -Enterprise Funds
Parking Fund
Through May 31, 2026, the Parking Fund is showing a fund balance of $509,302 and a cash balance of
$1,770,634.
Water Fund
Through May 31, 2026, the Water Fund is showing a fund balance of $9,482,449 and a cash balance of
$9,704,841.
Sewer Fund
Through May 31, 2026, the Sewer Fund is showing a fund balance of $11,592,790 and a cash balance of
$9,078,689.
Solid Waste Fund
Through May 31, 2026, the Solid Waste Fund is showing a fund balance of $4,149,092 and a cash balance
of $2,565,046.
Section 4 -Other Funds
Capital Improvements Fund
Through May 31, 2026, the CIP Fund is showing a fund balance of ($19,874,671)and a cash balance of
($15,199,651).The difference between Cash and Fund Balance is largely attributed to cash on hand for
projects completed but not yet invoiced by the Illinois Department of Transportation (IDOT).
Fleet Fund
Through May 31, 2026, the Fleet Fund is showing a fund balance of $2,130,552 and a cash balance of
$540,550.The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through May 31, 2026, the Insurance Fund is showing a fund balance of $2,882,297 and a cash balance
of $5,372,155.
Page 5
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
100 GENERAL FUND
Revenue
Charges for Services 5,163,700 1,736,065 34%12,765,709 6,829,762 54%
Fines and Forfeitures 4,583,000 1,618,186 35%4,375,000 1,580,171 36%
Interest Income 1,000,000 562,265 56%750,000 934,821 125%
Interfund Transfers 10,740,182 3,680,040 34%10,031,740 3,554,890 35%
Intergovernmental Revenue 3,163,434 2,003,524 63%4,404,334 1,482,564 34%
Licenses, Permits and Fees 8,998,300 3,301,591 37%9,597,300 10,035,804 105%
Other Revenue 1,952,000 440,396 23%1,849,000 512,781 28%
Other Taxes 70,195,000 27,975,338 40%67,015,000 26,303,850 39%
Property Taxes 29,939,902 15,740,084 53%29,439,902 15,804,136 54%
Revenue Total 135,735,518 57,057,489 42%140,227,985 67,038,780 48%
Expenses
Capital Outlay 325,500 17,449 5%398,978 21,831 5%
Community Sponsored Organizations 120,000 4,995 4%120,000 90,399 75%
Contingencies 125,000 0 0%125,000 170,952 137%
Insurance and Other Chargebacks 32,904,477 13,863,279 42%33,489,844 17,164,934 51%
Interfund Transfers 9,360,802 2,584,208 28%4,457,100 1,815,455 41%
Miscellaneous 745,701 456,084 61%1,029,798 580,897 56%
Salary and Benefits 87,764,576 34,479,524 39%94,716,118 37,165,047 39%
Services and Supplies 16,383,672 6,068,912 37%16,941,564 6,086,747 36%
Expenses Total 147,729,728 57,474,451 39%151,278,402 63,096,261 42%
130 PARKS AND RECREATION FUND
Revenue
Charges for Services 9,001,000 4,726,765 53%
Interfund Transfers 5,558,702 0 0%
Intergovernmental Revenue 536,000 134,529 25%
Licenses, Permits and Fees 76,000 81,239 107%
Other Revenue 88,500 163,934 185%
Property Taxes 1,000,000 250,000 25%
Revenue Total 16,260,202 5,356,467 33%
Expenses
Capital Outlay 25,000 9,568 38%
Insurance and Other Chargebacks 425,000 180,982 43%
Interfund Transfers 455,000 189,583 42%
Miscellaneous 213,100 36,185 17%
Salary and Benefits 11,623,389 4,055,713 35%
Services and Supplies 3,518,713 874,310 25%
Expenses Total 16,260,202 5,346,340 33%
City of Evanston
Monthly Financial Details
May 2026 Page 6
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 300,000 139,000 46%650,000 240,339 37%
Revenue Total 300,000 139,000 46%650,000 240,339 37%
Expenses
Capital Outlay 215,088 21,439 10%2,431,300 608,820 25%
Community Sponsored Organizations 2,604,074 290,731 11%2,542,000 46,859 2%
Insurance and Other Chargebacks 281,619 58,128 21%100,000 0 0%
Interfund Transfers 700,000 0 0%1,500,000 0 0%
Miscellaneous 5,084,146 164,232 3%8,396,724 565,588 7%
Salary and Benefits 136,214 23,936 18%152,951 0 0%
Services and Supplies 2,517,200 297,494 12%2,940,000 81,140 3%
Expenses Total 11,538,341 855,960 7%18,062,975 1,302,407 7%
175 GENERAL ASSISTANCE FUND
Revenue
Interest Income 1,000 10,616 1062%1,000 25,766 2577%
Other Revenue 27,500 3,043 11%27,500 0 0%
Property Taxes 750,000 223,397 30%750,000 579,016 77%
Revenue Total 778,500 237,056 30%778,500 604,782 78%
Expenses
Miscellaneous 7,000 5,670 81%7,000 4,653 66%
Salary and Benefits 597,691 250,262 42%560,420 226,033 40%
Services and Supplies 775,500 308,009 40%775,500 296,586 38%
Expenses Total 1,380,191 563,941 41%1,342,920 527,272 39%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 3,283 55%6,000 8,812 147%
Intergovernmental Revenue 335,000 156,445 47%335,000 104,154 31%
Other Revenue 20,000 0 0%20,000 0 0%
Property Taxes 6,150,000 1,537,500 25%3,650,000 1,825,000 50%
Revenue Total 6,511,000 1,697,228 26%4,011,000 1,937,966 48%
Expenses
Community Sponsored Organizations 60,000 307,600 513%60,000 243,849 406%
Miscellaneous 220,000 49,358 22%210,000 84,957 40%
Salary and Benefits 4,776,188 1,357,377 28%4,488,979 1,269,183 28%
Services and Supplies 1,560,150 9,435 1%1,601,998 18,262 1%
Expenses Total 6,616,338 1,723,770 26%6,360,977 1,616,252 25%
City of Evanston
Monthly Financial Details
May 2026 Page 7
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
177 REPARATIONS FUND
Revenue
Interest Income 2,500 3,453 138%2,500 2,400 96%
Intergovernmental Revenue 100,000 0 0%
Other Revenue 0 1,010
Other Taxes 1,200,000 1,000,000 83%1,200,000 1,000,000 83%
Revenue Total 1,202,500 1,003,453 83%1,302,500 1,003,410 77%
Expenses
Miscellaneous 1,100,000 975,000 89%1,200,000 1,111,119 93%
Services and Supplies 1,000 640 64%101,000 745 1%
Expenses Total 1,101,000 975,640 89%1,301,000 1,111,864 85%
178 SUSTAINABILITY FUND
Revenue
Fines and Forfeitures 10,000 0 0%10,000 0 0%
Interest Income 2,000 9,027 451%2,000 6,491 325%
Interfund Transfers 730,450 80,543 11%800,000 125,000 16%
Intergovernmental Revenue 260,000 0 0%
Licenses, Permits and Fees 0 34,444
Other Revenue 250,000 0 0%500,000 0 0%
Revenue Total 992,450 89,570 9%1,572,000 165,935 11%
Expenses
Community Sponsored Organizations 250,000 200,000 80%500,000 0 0%
Miscellaneous 145,000 10,288 7%190,000 34,188 18%
Salary and Benefits 350,309 145,045 41%405,513 98,631 24%
Services and Supplies 781,000 51,830 7%611,000 97,018 16%
Expenses Total 1,526,309 407,163 27%1,706,513 229,837 13%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 8,000 4,187 52%0 5,148
Other Revenue 3,182,700 0 0%3,000,000 3,090,000 103%
Revenue Total 3,190,700 4,187 0%3,000,000 3,095,148 103%
Expenses
Interfund Transfers 3,556,750 0 0%3,000,000 0 0%
Miscellaneous 164,000 0 0%
Services and Supplies 0 95 0 685,941
Expenses Total 3,556,750 95 0%3,164,000 685,941 22%
City of Evanston
Monthly Financial Details
May 2026 Page 8
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
185 LIBRARY FUND
Revenue
Charges for Services 1,000 154 15%1,000 113 11%
Interest Income 25,000 58,092 232%25,000 129,439 518%
Interfund Transfers 173,750 0 0%173,750 173,570 100%
Intergovernmental Revenue 155,000 4,358 3%155,000 26,084 17%
Library Revenue 58,000 93,390 161%82,000 41,863 51%
Other Revenue 602,000 249,240 41%402,000 112,381 28%
Property Taxes 9,486,782 4,384,588 46%8,624,347 4,434,565 51%
Revenue Total 10,501,532 4,789,823 46%9,463,097 4,918,014 52%
Expenses
Capital Outlay 5,000 0 0%2,000 0 0%
Interfund Transfers 360,325 150,135 42%360,325 843,699 234%
Miscellaneous 0 500
Salary and Benefits 7,957,295 3,048,996 38%7,524,302 2,647,178 35%
Services and Supplies 2,227,400 655,351 29%2,120,619 814,932 38%
Expenses Total 10,550,020 3,854,982 37%10,007,246 4,305,809 43%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes 547,822 0 0%576,946 288,473 50%
Revenue Total 547,822 0 0%576,946 288,473 50%
Expenses
Debt Service 547,823 0 0%576,946 103,433 18%
Expenses Total 547,823 0 0%576,946 103,433 18%
187 LIBRARY CAPITAL IMPROVEMENT FD
Revenue
Interfund Transfers 0 693,564
Other Revenue 1,155,000 0 0%1,900,000 0 0%
Revenue Total 1,155,000 0 0%1,900,000 693,564 37%
Expenses
Capital Outlay 1,155,000 486,924 42%1,900,000 0 0%
Expenses Total 1,155,000 486,924 42%1,900,000 0 0%
200 MOTOR FUEL TAX FUND
Revenue
Interest Income 50,000 113,126 226%50,000 140,437 281%
Intergovernmental Revenue 3,300,000 1,465,919 44%3,300,000 1,426,118 43%
Revenue Total 3,350,000 1,579,045 47%3,350,000 1,566,555 47%
Expenses
Capital Outlay 3,930,000 475,090 12%4,469,650 183,671 4%
Salary and Benefits 300,000 0 0%
Services and Supplies 1,890,000 389,484 21%1,890,000 413,208 22%
Expenses Total 6,120,000 864,574 14%6,359,650 596,879 9%
City of Evanston
Monthly Financial Details
May 2026 Page 9
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 10,000 3,780 38%15,000 4,774 32%
Other Taxes 1,450,000 458,465 32%1,450,000 427,229 29%
Revenue Total 1,460,000 462,245 32%1,465,000 432,002 29%
Expenses
Capital Outlay 370,000 46,440 13%445,000 133,867 30%
Insurance and Other Chargebacks 19,142 7,976 42%19,142 7,975 42%
Interfund Transfers 100,000 41,667 42%100,000 41,665 42%
Salary and Benefits 851,620 336,870 40%903,749 332,471 37%
Services and Supplies 492,550 245,246 50%394,950 317,968 81%
Expenses Total 1,833,312 678,198 37%1,862,841 833,946 45%
206 FOREIGN FIRE INSURANCE
Revenue
Other Taxes 250,000 0 0%250,000 0 0%
Revenue Total 250,000 0 0%250,000 0 0%
Expenses
Capital Outlay 200,000 0 0%200,000 0 0%
Expenses Total 200,000 0 0%200,000 0 0%
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Interest Income 0 702 0 2,043
Property Taxes 675,000 291,532 43%642,145 287,504 45%
Revenue Total 675,000 292,234 43%642,145 289,548 45%
Expenses
Services and Supplies 675,000 0 0%642,145 287,504 45%
Expenses Total 675,000 0 0%642,145 287,504 45%
215 CDBG FUND
Revenue
Interest Income 0 34 0 1,359
Intergovernmental Revenue 1,862,559 30,072 2%2,616,400 10,000 0%
Other Revenue 0 1,084
Revenue Total 1,862,559 31,189 2%2,616,400 11,359 0%
Expenses
Capital Outlay 600,000 5,331 1%1,160,000 0 0%
Community Sponsored Organizations 0 10,000
Insurance and Other Chargebacks 0 13,785
Miscellaneous 830,322 6,378 1%2,198,445 0 0%
Salary and Benefits 323,887 130,804 40%319,903 127,344 40%
Services and Supplies 108,350 9,696 9%110,650 15,521 14%
Expenses Total 1,862,559 165,994 9%3,788,998 152,865 4%
City of Evanston
Monthly Financial Details
May 2026 Page 10
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
220 CDBG LOAN FUND
Revenue
Interest Income 5,000 6,316 126%5,000 7,869 157%
Other Revenue 303,000 111,867 37%301,565 4,887 2%
Revenue Total 308,000 118,184 38%306,565 12,756 4%
Expenses
Services and Supplies 308,000 50,206 16%306,565 0 0%
Expenses Total 308,000 50,206 16%306,565 0 0%
230 PRO HOUSING FUND
Revenue
Intergovernmental Revenue 1,000,000 0 0%
Revenue Total 1,000,000 0 0%
Expenses
Miscellaneous 1,000,000 0 0%
Expenses Total 1,000,000 0 0%
240 HOME FUND
Revenue
Interest Income 150 692 461%150 494 330%
Intergovernmental Revenue 2,049,838 21,880 1%2,256,469 7,010 0%
Other Revenue 25,000 12,942 52%25,000 9,253 37%
Revenue Total 2,074,988 35,514 2%2,281,619 16,757 1%
Expenses
Insurance and Other Chargebacks 1,105,063 221 0%1,150,000 0 0%
Miscellaneous 2,000 0 0%2,000 0 0%
Salary and Benefits 13,240 5,054 38%42,847 16,224 38%
Services and Supplies 954,685 21,905 2%1,081,065 7,036 1%
Expenses Total 2,074,988 27,180 1%2,275,912 23,259 1%
250 AFFORDABLE HOUSING FUND
Revenue
Interest Income 40,000 82,713 207%40,000 80,153 200%
Interfund Transfers 1,060,900 0 0%1,000,000 0 0%
Intergovernmental Revenue 97,008 6,057 6%0 10,493
Other Revenue 1,130,000 65,000 6%130,000 333,131 256%
Other Taxes 50,000 21,811 44%50,000 21,279 43%
Revenue Total 2,377,908 175,582 7%1,220,000 445,055 36%
Expenses
Community Sponsored Organizations 90,000 6,057 7%0 10,493
Insurance and Other Chargebacks 7,008 0 0%
Miscellaneous 1,001,500 22,588 2%1,001,500 750 0%
Salary and Benefits 412,364 83,797 20%175,980 35,579 20%
Services and Supplies 1,185,000 7,228 1%1,185,000 230,749 19%
Expenses Total 2,695,872 119,670 4%2,362,480 277,571 12%
City of Evanston
Monthly Financial Details
May 2026 Page 11
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
320 DEBT SERVICE FUND
Revenue
Interest Income 50,000 0 0%10,000 157,268 1573%
Interfund Transfers 1,714,409 641,821 37%1,822,547 663,300 36%
Other Revenue 1,192,296 0 0%1,393,221 0 0%
Property Taxes 12,766,093 6,370,902 50%12,766,093 7,012,262 55%
Revenue Total 15,722,798 7,012,724 45%15,991,861 7,832,831 49%
Expenses
Debt Service 15,614,798 0 0%15,981,861 2,617,870 16%
Services and Supplies 108,000 2 0%7,000 0 0%
Expenses Total 15,722,798 2 0%15,988,861 2,617,870 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 40,000 26,165 65%12,000 18,341 153%
Other Revenue 500,000 17,500 4%0 17,500
Property Taxes 1,336,000 899,726 67%1,336,000 609,733 46%
Revenue Total 1,876,000 943,392 50%1,348,000 645,574 48%
Expenses
Capital Outlay 700,000 0 0%100,000 169 0%
Interfund Transfers 347,313 144,714 42%343,913 143,295 42%
Miscellaneous 75,000 20,352 27%350,000 4,425 1%
Services and Supplies 5,574 132 2%63,500 3,026 5%
Expenses Total 1,127,887 165,197 15%857,413 150,915 18%
335 WEST EVANSTON TIF FUND
Revenue
Interest Income 30,000 34,366 115%6,000 23,235 387%
Property Taxes 2,211,000 1,368,285 62%2,211,000 1,069,871 48%
Revenue Total 2,241,000 1,402,651 63%2,217,000 1,093,106 49%
Expenses
Capital Outlay 2,000,000 127,528 6%1,560,790 417,040 27%
Interfund Transfers 110,550 46,063 42%110,550 46,065 42%
Miscellaneous 150,000 5,000 3%52,000 17,000 33%
Services and Supplies 1,830,574 15 0%1,100,000 11 0%
Expenses Total 4,091,124 178,605 4%2,823,340 480,116 17%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 10,802 360%3,000 9,181 306%
Property Taxes 488,000 280,765 58%488,000 268,898 55%
Revenue Total 491,000 291,568 59%491,000 278,079 57%
Expenses
Interfund Transfers 195,123 81,301 42%193,343 80,560 42%
Miscellaneous 200,000 0 0%10,000 0 0%
Services and Supplies 4,787 0 0%2,000 0 0%
Expenses Total 399,910 81,301 20%205,343 80,560 39%
City of Evanston
Monthly Financial Details
May 2026 Page 12
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
345 CHICAGO-MAIN TIF
Revenue
Interest Income 20,000 10,124 51%10,000 9,640 96%
Other Revenue 1,200,000 0 0%
Property Taxes 1,295,000 830,289 64%1,295,000 617,800 48%
Revenue Total 2,515,000 840,414 33%1,305,000 627,440 48%
Expenses
Capital Outlay 945,000 3,080 0%260,000 0 0%
Interfund Transfers 308,370 128,488 42%307,990 128,330 42%
Miscellaneous 300,000 4,200 1%540,000 7,870 1%
Services and Supplies 55,574 4 0%50,010 2,204 4%
Expenses Total 1,608,944 135,771 8%1,158,000 138,404 12%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Interest Income 250 882 353%250 2,942 1177%
Property Taxes 210,000 105,669 50%221,000 113,640 51%
Revenue Total 210,250 106,550 51%221,250 116,583 53%
Expenses
Services and Supplies 210,000 0 0%220,000 111,175 51%
Expenses Total 210,000 0 0%220,000 111,175 51%
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Interest Income 200 343 172%200 674 337%
Property Taxes 146,392 67,211 46%142,000 75,186 53%
Revenue Total 146,592 67,554 46%142,200 75,859 53%
Expenses
Services and Supplies 146,392 0 0%140,000 75,186 54%
Expenses Total 146,392 0 0%140,000 75,186 54%
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Interest Income 0 179 0 248
Property Taxes 62,006 31,326 51%60,200 28,018 47%
Revenue Total 62,006 31,505 51%60,200 28,265 47%
Expenses
Services and Supplies 62,006 0 0%60,200 26,529 44%
Expenses Total 62,006 0 0%60,200 26,529 44%
361 SPECIAL SERVICE AREA (SSA) #10
Revenue
Interest Income 0 334
Property Taxes 97,595 167,935 172%92,624 0 0%
Revenue Total 97,595 168,268 172%92,624 0 0%
Expenses
Services and Supplies 97,595 0 0%90,000 0 0%
Expenses Total 97,595 0 0%90,000 0 0%
City of Evanston
Monthly Financial Details
May 2026 Page 13
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
365 FIVE FIFTH TIF FUND
Revenue
Interest Income 3,500 14,960 427%1,000 10,926 1093%
Other Revenue 8,400 3,406 41%
Property Taxes 1,477,000 761,055 52%1,477,000 754,763 51%
Revenue Total 1,488,900 779,421 52%1,478,000 765,689 52%
Expenses
Capital Outlay 507,361 0 0%140,520 0 0%
Interfund Transfers 73,850 30,771 42%73,850 30,770 42%
Miscellaneous 300,000 0 0%60,000 17 0%
Services and Supplies 1,017,787 0 0%950,000 0 0%
Expenses Total 1,898,998 30,771 2%1,224,370 30,787 3%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Interest Income 75,000 17,841 24%75,000 47,853 64%
Intergovernmental Revenue 5,230,000 0 0%5,027,000 969,914 19%
Licenses, Permits and Fees 594,000 584,754 98%0 608,490
Other Revenue 26,253,000 60,615 0%21,225,000 1,032,825 5%
Revenue Total 32,152,000 663,210 2%26,327,000 2,659,082 10%
Expenses
Capital Outlay 28,958,000 1,881,526 6%24,532,000 2,900,657 12%
Services and Supplies 2,670,000 83,214 3%1,690,000 677,379 40%
Expenses Total 31,628,000 1,964,740 6%26,222,000 3,578,036 14%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 60,000 58,331 97%10,000 49,834 498%
Other Revenue 1,000,000 0 0%1,000,000 9,059 1%
Revenue Total 1,060,000 58,330 6%1,010,000 58,892 6%
Expenses
Capital Outlay 300,000 59,944 20%200,000 0 0%
Interfund Transfers 629,869 262,445 42%588,369 245,155 42%
Services and Supplies 60 7,064 11773%60 25 42%
Expenses Total 929,929 329,453 35%788,429 245,180 31%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 72,917 42%175,000 72,915 42%
Revenue Total 175,000 72,917 42%175,000 72,915 42%
Expenses
Capital Outlay 175,000 0 0%175,000 0 0%
Expenses Total 175,000 0 0%175,000 0 0%
City of Evanston
Monthly Financial Details
May 2026 Page 14
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
420 SPECIAL ASSESSMENT FUND
Revenue
Interest Income 10,000 13,015 130%20,000 23,092 115%
Interfund Transfers 0 1,000,000
Other Taxes 210,000 70,822 34%200,000 93,138 47%
Revenue Total 220,000 1,083,837 493%220,000 116,230 53%
Expenses
Capital Outlay 500,000 0 0%1,650,000 4,350 0%
Interfund Transfers 165,676 0 0%230,631 0 0%
Services and Supplies 50 25 50%50 25 50%
Expenses Total 665,726 25 0%1,880,681 4,375 0%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 9,455,000 4,083,417 43%8,980,000 4,075,437 45%
Interest Income 60,000 44,787 75%40,000 49,806 125%
Licenses, Permits and Fees 300,000 0 0%
Other Revenue 798,900 215,011 27%538,900 233,269 43%
Revenue Total 10,313,900 4,343,214 42%9,858,900 4,358,512 44%
Expenses
Capital Outlay 775,000 41,740 5%2,425,000 664,756 27%
Debt Service 76,900 0 0%76,900 15,950 21%
Insurance and Other Chargebacks 369,077 153,782 42%369,077 153,780 42%
Interfund Transfers 3,269,562 1,362,318 42%3,180,390 1,325,160 42%
Miscellaneous 118,000 0 0%
Salary and Benefits 1,511,040 600,815 40%1,310,682 514,637 39%
Services and Supplies 4,550,900 1,993,571 44%4,521,650 1,878,833 42%
Expenses Total 10,670,479 4,152,226 39%11,883,699 4,553,116 38%
510 WATER FUND
Revenue
Charges for Services 29,673,000 11,551,976 39%28,625,100 11,326,153 40%
Interest Income 300,000 261,750 87%150,000 264,084 176%
Licenses, Permits and Fees 50,000 35,551 71%50,000 28,639 57%
Other Revenue 34,232,150 425,120 1%35,718,235 9,312,295 26%
Revenue Total 64,255,150 12,274,397 19%64,543,335 20,931,171 32%
Expenses
Capital Outlay 32,693,000 2,097,838 6%37,825,905 2,910,786 8%
Debt Service 7,532,420 428,017 6%6,395,895 1,198,771 19%
Insurance and Other Chargebacks 1,696,635 706,931 42%1,665,135 693,805 42%
Interfund Transfers 4,486,870 1,869,529 42%4,363,000 1,817,920 42%
Salary and Benefits 7,804,298 2,851,456 37%7,523,277 2,784,311 37%
Services and Supplies 10,418,110 2,612,242 25%11,015,370 2,516,331 23%
Expenses Total 64,631,333 10,566,014 16%68,788,582 11,921,925 17%
City of Evanston
Monthly Financial Details
May 2026 Page 15
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
515 SEWER FUND
Revenue
Charges for Services 8,080,000 3,231,655 40%8,080,000 3,264,297 40%
Interest Income 80,000 52,857 66%80,000 125,577 157%
Other Revenue 3,751,000 0 0%1,000 0 0%
Revenue Total 11,911,000 3,284,513 28%8,161,000 3,389,874 42%
Expenses
Capital Outlay 6,775,000 46,722 1%3,820,000 517,810 14%
Debt Service 2,670,779 991,826 37%2,668,164 1,339,353 50%
Insurance and Other Chargebacks 369,800 154,083 42%369,800 154,085 42%
Interfund Transfers 1,582,008 659,170 42%1,642,251 684,270 42%
Salary and Benefits 1,677,715 511,262 30%1,444,286 480,518 33%
Services and Supplies 363,500 84,305 23%538,500 127,165 24%
Expenses Total 13,438,802 2,447,368 18%10,483,001 3,303,202 32%
520 SOLID WASTE FUND
Revenue
Charges for Services 5,767,000 2,076,987 36%5,267,000 2,078,164 39%
Interest Income 3,000 15,415 514%3,000 31,775 1059%
Interfund Transfers 100,000 0 0%
Licenses, Permits and Fees 351,000 178,964 51%351,000 116,899 33%
Other Revenue 39,350 5,250 13%39,350 6,541 17%
Other Taxes 100,000 0 0%
Property Taxes 450,000 112,500 25%950,000 475,000 50%
Revenue Total 6,710,350 2,389,115 36%6,710,350 2,708,378 40%
Expenses
Capital Outlay 825,000 377,732 46%825,000 49,503 6%
Interfund Transfers 418,600 174,417 42%418,600 174,415 42%
Miscellaneous 30,000 10,824 36%30,000 10,132 34%
Salary and Benefits 1,909,261 758,967 40%1,858,244 679,070 37%
Services and Supplies 4,404,909 1,368,442 31%3,793,214 1,373,085 36%
Expenses Total 7,587,770 2,690,381 35%6,925,058 2,286,205 33%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 1,756,725 42%4,216,140 1,756,720 42%
Interest Income 1,000 5,721 572%1,000 1,380 138%
Other Revenue 44,000 14,594 33%44,000 22,671 52%
Revenue Total 4,261,140 1,777,040 42%4,261,140 1,780,771 42%
Expenses
Capital Outlay 0 225
Salary and Benefits 2,093,060 665,858 32%1,715,375 678,933 40%
Services and Supplies 2,317,895 860,641 37%2,488,890 736,782 30%
Expenses Total 4,410,955 1,526,724 35%4,204,265 1,415,716 34%
City of Evanston
Monthly Financial Details
May 2026 Page 16
Funds FY 2026 Budget FY 2026 Actual YTD % of Budget FY 2025 Budget FY 2025 Actual YTD % of Budget
601 EQUIPMENT REPLACEMENT FUND
Revenue
Charges for Services 874,885 364,535 42%874,885 364,535 42%
Interest Income 2,000 14,884 744%2,000 19,811 991%
Interfund Transfers 700,000 0 0%1,500,000 0 0%
Other Revenue 100,000 0 0%50,000 12,091 24%
Revenue Total 1,676,885 379,419 23%2,426,885 396,437 16%
Expenses
Capital Outlay 2,800,000 1,337,025 48%5,296,912 2,963,263 56%
Services and Supplies 0 96,072 200,000 634 0%
Expenses Total 2,800,000 1,433,097 51%5,496,912 2,963,897 54%
605 INSURANCE FUND
Revenue
Charges for Services 0 6,878 0 167
Insurance 10,158,534 4,179,366 41%10,175,654 4,026,306 40%
Interest Income 0 50,650 0 21,830
Other Revenue 12,745,000 4,837,397 38%12,180,000 4,524,611 37%
Workers Compensation and Liability 386,000 173,022 45%886,000 360,781 41%
Revenue Total 23,289,534 9,247,313 40%23,241,654 8,933,695 38%
Expenses
Insurance and Other Chargebacks 19,083,622 8,298,551 43%18,412,500 7,521,234 41%
Salary and Benefits 693 3,310 478%193 2,138 1107%
Services and Supplies 3,893,500 2,666,641 68%3,961,000 2,233,809 56%
Expenses Total 22,977,815 10,968,501 48%22,373,693 9,757,180 44%
City of Evanston
Monthly Financial Details
May 2026 Page 17