HomeMy WebLinkAbout2026.06 June Monthly ReportMemorandum
To:Luke Stowe, City Manager
From:Hitesh Desai, CFO/City Treasurer
Subject:June 2026 Monthly Financial Report
Date:July 31, 2026
Please find attached the financial statements as of June 30, 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 June 30, 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 June 30, 2026. The figures in Table
1 are based on audited FY 2025 year ending fund balances plus unaudited FY 2026 actual revenues and
expenses. The FY 2025 audit was conducted by Sikich, LLP from January through June 2026 and published
to the City website June 26, 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 June 30, 2026)
Page 2
Section 2 -General Fund Revenues and Expenses
The financials as of June 30, 2026 show the General Fund with a fund balance of $41,102,775,and a cash
balance of $33,201,806.
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 $2,202,690 of RETT
revenue as of June 30, 2026.
Table 2
FY 2026 General Fund and Parks Fund Actual Revenues (through June 30, 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 June 30, 2026)
By Department
*Parks Expenses from Parks and Recreation Fund (130)
Police and Fire Overtime
Through May 31, 2026, Police has spent 68% of budgeted overtime and Fire has spent 53%of budgeted
overtime.
Table 4
FY 2026 Police and Fire Overtime YTD Expenses (through June 30, 2026)
Page 4
Section 3 -Enterprise Funds
Parking Fund
Through June 30, 2026, the Parking Fund is showing a fund balance of $2,591,751 and a cash balance of
$2,073,215.
Water Fund
Through June 30, 2026, the Water Fund is showing a fund balance of $5,566,043 and a cash balance of
$8.197.800.
Sewer Fund
Through June 30, 2026, the Sewer Fund is showing a fund balance of $10,086,366 and a cash balance of
$8,547,394.
Solid Waste Fund
Through June 30, 2026, the Solid Waste Fund is showing a fund balance of $3,264,894 and a cash balance
of $2,396,587.
Section 4 -Other Funds
Capital Improvements Fund
Through June 30, 2026, the CIP Fund is showing a fund balance of $3,249,569 and a cash balance of
$8,010,754.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 June 30, 2026, the Fleet Fund is showing a fund balance of $2,157,138 and a cash balance of
$567,136.The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through June 30, 2026, the Insurance Fund is showing a fund balance of $3,094,802 and a cash balance
of $5,584,660.
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 2,287,204 44%12,765,709 7,879,950 62%
Fines and Forfeitures 4,583,000 2,040,890 45%4,375,000 1,998,353 46%
Interest Income 1,000,000 709,450 71%750,000 1,091,503 146%
Interfund Transfers 10,740,182 4,411,272 41%10,031,740 5,810,868 58%
Intergovernmental Revenue 3,163,434 2,334,574 74%4,404,334 1,791,184 41%
Licenses, Permits and Fees 8,998,300 4,080,347 45%9,597,300 10,414,900 109%
Other Revenue 1,952,000 559,506 29%1,849,000 520,758 28%
Other Taxes 70,195,000 34,534,907 49%67,015,000 31,062,579 46%
Property Taxes 29,939,902 15,021,506 50%29,439,902 15,804,136 54%
Revenue Total 135,735,518 65,979,656 49%140,227,985 76,374,230 54%
Expenses
Capital Outlay 325,500 28,875 9%398,978 22,278 6%
Community Sponsored Organizations 120,000 4,995 4%120,000 99,377 83%
Contingencies 125,000 0 0%125,000 195,463 156%
Insurance and Other Chargebacks 32,904,477 14,763,137 45%33,489,844 17,489,393 52%
Interfund Transfers 9,360,802 2,901,050 31%4,457,100 2,178,546 49%
Miscellaneous 745,701 475,408 64%1,029,798 669,426 65%
Salary and Benefits 87,764,576 41,216,019 47%94,716,118 44,926,262 47%
Services and Supplies 16,383,672 7,948,134 49%16,941,564 7,829,359 46%
Expenses Total 147,729,728 67,337,618 46%151,278,402 73,410,105 49%
130 PARKS AND RECREATION FUND
Revenue
Charges for Services 9,001,000 5,231,951 58%
Interest Income 0 12,430
Interfund Transfers 5,558,702 0 0%
Intergovernmental Revenue 536,000 144,560 27%
Licenses, Permits and Fees 76,000 85,291 112%
Other Revenue 88,500 188,324 213%
Property Taxes 1,000,000 500,000 50%
Revenue Total 16,260,202 6,162,555 38%
Expenses
Capital Outlay 25,000 9,568 38%
Insurance and Other Chargebacks 425,000 217,597 51%
Interfund Transfers 455,000 227,500 50%
Miscellaneous 213,100 54,954 26%
Salary and Benefits 11,623,389 5,273,815 45%
Services and Supplies 3,518,713 1,426,567 41%
Expenses Total 16,260,202 7,210,001 44%
City of Evanston
Monthly Financial Details
June 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 300,000 137,930 46%650,000 271,817 42%
Other Revenue 0 0 0 0
Revenue Total 300,000 137,930 46%650,000 271,817 42%
Expenses
Capital Outlay 215,088 21,445 10%2,431,300 425,785 18%
Community Sponsored Organizations 2,604,074 336,627 13%2,542,000 48,793 2%
Insurance and Other Chargebacks 281,619 58,128 21%100,000 0 0%
Interfund Transfers 700,000 350,000 50%1,500,000 1,500,000 100%
Miscellaneous 5,084,146 337,465 7%8,396,724 616,495 7%
Salary and Benefits 136,214 35,121 26%152,951 0 0%
Services and Supplies 2,517,200 378,946 15%2,940,000 110,236 4%
Expenses Total 11,538,341 1,517,731 13%18,062,975 2,701,310 15%
175 GENERAL ASSISTANCE FUND
Revenue
Interest Income 1,000 12,817 1282%1,000 31,156 3116%
Other Revenue 27,500 3,043 11%27,500 0 0%
Property Taxes 750,000 248,659 33%750,000 579,016 77%
Revenue Total 778,500 264,519 34%778,500 610,172 78%
Expenses
Miscellaneous 7,000 6,798 97%7,000 4,809 69%
Salary and Benefits 597,691 296,889 50%560,420 271,662 48%
Services and Supplies 775,500 361,103 47%775,500 363,504 47%
Expenses Total 1,380,191 664,790 48%1,342,920 639,975 48%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 3,475 58%6,000 12,236 204%
Intergovernmental Revenue 335,000 182,849 55%335,000 131,123 39%
Other Revenue 20,000 0 0%20,000 0 0%
Property Taxes 6,150,000 3,075,000 50%3,650,000 1,825,000 50%
Revenue Total 6,511,000 3,261,324 50%4,011,000 1,968,359 49%
Expenses
Community Sponsored Organizations 60,000 307,600 513%60,000 478,003 797%
Miscellaneous 220,000 63,107 29%210,000 95,274 45%
Salary and Benefits 4,776,188 1,789,850 37%4,488,979 1,722,535 38%
Services and Supplies 1,560,150 9,738 1%1,601,998 47,899 3%
Expenses Total 6,616,338 2,170,296 33%6,360,977 2,343,711 37%
City of Evanston
Monthly Financial Details
June 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 3,962 158%2,500 3,788 152%
Intergovernmental Revenue 100,000 0 0%
Other Revenue 0 1,030
Other Taxes 1,200,000 1,000,000 83%1,200,000 1,000,000 83%
Revenue Total 1,202,500 1,003,962 83%1,302,500 1,004,818 77%
Expenses
Miscellaneous 1,100,000 1,025,000 93%1,200,000 1,111,119 93%
Services and Supplies 1,000 828 83%101,000 826 1%
Expenses Total 1,101,000 1,025,828 93%1,301,000 1,111,945 85%
178 SUSTAINABILITY FUND
Revenue
Fines and Forfeitures 10,000 0 0%10,000 0 0%
Interest Income 2,000 9,579 479%2,000 7,979 399%
Interfund Transfers 730,450 100,000 14%800,000 665,000 83%
Intergovernmental Revenue 260,000 0 0%
Licenses, Permits and Fees 0 0
Other Revenue 250,000 0 0%500,000 0 0%
Revenue Total 992,450 109,579 11%1,572,000 672,979 43%
Expenses
Community Sponsored Organizations 250,000 200,000 80%500,000 0 0%
Miscellaneous 145,000 14,573 10%190,000 46,194 24%
Salary and Benefits 350,309 174,669 50%405,513 114,409 28%
Services and Supplies 781,000 68,925 9%611,000 173,163 28%
Expenses Total 1,526,309 458,167 30%1,706,513 333,766 20%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 8,000 4,643 58%0 5,784
Other Revenue 3,182,700 0 0%3,000,000 3,090,000 103%
Revenue Total 3,190,700 4,643 0%3,000,000 3,095,784 103%
Expenses
Interfund Transfers 3,556,750 0 0%3,000,000 3,090,000 103%
Miscellaneous 164,000 0 0%
Services and Supplies 0 114 0 685,957
Expenses Total 3,556,750 114 0%3,164,000 3,775,957 119%
City of Evanston
Monthly Financial Details
June 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 1,000 176 18%1,000 185 18%
Interest Income 25,000 78,175 313%25,000 159,268 637%
Interfund Transfers 173,750 197,000 113%173,750 173,570 100%
Intergovernmental Revenue 155,000 5,108 3%155,000 26,084 17%
Library Revenue 58,000 110,110 190%82,000 48,000 59%
Other Revenue 602,000 270,901 45%402,000 152,766 38%
Property Taxes 9,486,782 4,964,826 52%8,624,347 4,434,565 51%
Revenue Total 10,501,532 5,626,296 54%9,463,097 4,994,437 53%
Expenses
Capital Outlay 5,000 0 0%2,000 0 0%
Interfund Transfers 360,325 180,162 50%360,325 873,726 242%
Miscellaneous 0 500
Salary and Benefits 7,957,295 3,623,921 46%7,524,302 3,194,747 42%
Services and Supplies 2,227,400 887,352 40%2,120,619 1,000,075 47%
Expenses Total 10,550,020 4,691,935 44%10,007,246 5,068,548 51%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes 547,822 273,911 50%576,946 288,473 50%
Revenue Total 547,822 273,911 50%576,946 288,473 50%
Expenses
Debt Service 547,823 95,713 17%576,946 103,433 18%
Expenses Total 547,823 95,713 17%576,946 103,433 18%
187 LIBRARY CAPITAL IMPROVEMENT FD
Revenue
Interfund Transfers 0 693,564
Other Revenue 1,155,000 1,003,649 87%1,900,000 0 0%
Revenue Total 1,155,000 1,003,649 87%1,900,000 693,564 37%
Expenses
Capital Outlay 1,155,000 486,924 42%1,900,000 0 0%
Services and Supplies 0 3,649
Expenses Total 1,155,000 490,573 42%1,900,000 0 0%
200 MOTOR FUEL TAX FUND
Revenue
Interest Income 50,000 136,464 273%50,000 170,322 341%
Intergovernmental Revenue 3,300,000 1,763,665 53%3,300,000 1,710,055 52%
Revenue Total 3,350,000 1,900,129 57%3,350,000 1,880,377 56%
Expenses
Capital Outlay 3,930,000 476,930 12%4,469,650 292,596 7%
Salary and Benefits 300,000 0 0%
Services and Supplies 1,890,000 739,413 39%1,890,000 464,904 25%
Expenses Total 6,120,000 1,216,343 20%6,359,650 757,499 12%
City of Evanston
Monthly Financial Details
June 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 5,137 51%15,000 5,693 38%
Other Revenue 0 9,000
Other Taxes 1,450,000 563,794 39%1,450,000 541,081 37%
Revenue Total 1,460,000 568,931 39%1,465,000 555,774 38%
Expenses
Capital Outlay 370,000 46,440 13%445,000 133,867 30%
Insurance and Other Chargebacks 19,142 9,571 50%19,142 9,570 50%
Interfund Transfers 100,000 50,000 50%100,000 49,998 50%
Salary and Benefits 851,620 415,970 49%903,749 394,086 44%
Services and Supplies 492,550 295,732 60%394,950 330,331 84%
Expenses Total 1,833,312 817,713 45%1,862,841 917,853 49%
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 1,484 0 2,098
Property Taxes 675,000 320,904 48%642,145 287,504 45%
Revenue Total 675,000 322,388 48%642,145 289,602 45%
Expenses
Services and Supplies 675,000 291,532 43%642,145 287,504 45%
Expenses Total 675,000 291,532 43%642,145 287,504 45%
215 CDBG FUND
Revenue
Interest Income 0 34 0 1,359
Intergovernmental Revenue 1,862,559 108,899 6%2,616,400 10,000 0%
Other Revenue 0 1,084
Revenue Total 1,862,559 110,017 6%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 83,955 10%2,198,445 217 0%
Salary and Benefits 323,887 157,405 49%319,903 153,561 48%
Services and Supplies 108,350 9,696 9%110,650 15,606 14%
Expenses Total 1,862,559 270,172 15%3,788,998 179,384 5%
City of Evanston
Monthly Financial Details
June 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 7,600 152%5,000 9,091 182%
Other Revenue 303,000 112,056 37%301,565 14,829 5%
Revenue Total 308,000 119,656 39%306,565 23,919 8%
Expenses
Services and Supplies 308,000 50,206 16%306,565 7,179 2%
Expenses Total 308,000 50,206 16%306,565 7,179 2%
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 150 822 548%150 627 418%
Intergovernmental Revenue 2,049,838 21,880 1%2,256,469 7,010 0%
Other Revenue 25,000 12,942 52%25,000 9,378 38%
Revenue Total 2,074,988 35,644 2%2,281,619 17,015 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 6,073 46%42,847 19,520 46%
Services and Supplies 954,685 21,910 2%1,081,065 7,041 1%
Expenses Total 2,074,988 28,204 1%2,275,912 26,561 1%
250 AFFORDABLE HOUSING FUND
Revenue
Interest Income 40,000 99,831 250%40,000 97,222 243%
Interfund Transfers 1,060,900 0 0%1,000,000 1,030,000 103%
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 41,779 84%
Revenue Total 2,377,908 192,699 8%1,220,000 1,512,625 124%
Expenses
Community Sponsored Organizations 90,000 6,057 7%0 10,493
Insurance and Other Chargebacks 7,008 0 0%
Miscellaneous 1,001,500 27,928 3%1,001,500 18,250 2%
Salary and Benefits 412,364 100,460 24%175,980 42,761 24%
Services and Supplies 1,185,000 19,130 2%1,185,000 598,504 51%
Expenses Total 2,695,872 153,575 6%2,362,480 670,008 28%
City of Evanston
Monthly Financial Details
June 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 20,006 40%10,000 190,694 1907%
Interfund Transfers 1,714,409 857,205 50%1,822,547 795,960 44%
Other Revenue 1,192,296 4,860,641 408%1,393,221 0 0%
Property Taxes 12,766,093 6,230,739 49%12,766,093 7,012,262 55%
Revenue Total 15,722,798 11,968,590 76%15,991,861 7,998,916 50%
Expenses
Debt Service 15,614,798 7,290,545 47%15,981,861 2,617,870 16%
Services and Supplies 108,000 36,386 34%7,000 0 0%
Expenses Total 15,722,798 7,326,932 47%15,988,861 2,617,870 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 40,000 38,295 96%12,000 27,047 225%
Other Revenue 500,000 17,500 4%0 21,000
Property Taxes 1,336,000 975,098 73%1,336,000 609,733 46%
Revenue Total 1,876,000 1,030,893 55%1,348,000 657,780 49%
Expenses
Capital Outlay 700,000 0 0%100,000 169 0%
Interfund Transfers 347,313 173,657 50%343,913 171,954 50%
Miscellaneous 75,000 25,749 34%350,000 4,425 1%
Services and Supplies 5,574 8,162 146%63,500 3,026 5%
Expenses Total 1,127,887 207,567 18%857,413 179,574 21%
335 WEST EVANSTON TIF FUND
Revenue
Interest Income 30,000 50,505 168%6,000 34,195 570%
Property Taxes 2,211,000 1,388,375 63%2,211,000 1,106,116 50%
Revenue Total 2,241,000 1,438,880 64%2,217,000 1,140,311 51%
Expenses
Capital Outlay 2,000,000 181,726 9%1,560,790 417,040 27%
Interfund Transfers 110,550 55,275 50%110,550 55,278 50%
Miscellaneous 150,000 7,511 5%52,000 17,000 33%
Services and Supplies 1,830,574 16 0%1,100,000 13 0%
Expenses Total 4,091,124 244,528 6%2,823,340 489,331 17%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 15,670 522%3,000 13,482 449%
Property Taxes 488,000 280,765 58%488,000 268,898 55%
Revenue Total 491,000 296,435 60%491,000 282,380 58%
Expenses
Interfund Transfers 195,123 97,562 50%193,343 96,672 50%
Miscellaneous 200,000 1,256 1%10,000 0 0%
Services and Supplies 4,787 0 0%2,000 0 0%
Expenses Total 399,910 98,817 25%205,343 96,672 47%
City of Evanston
Monthly Financial Details
June 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 15,529 78%10,000 14,229 142%
Other Revenue 1,200,000 0 0%
Property Taxes 1,295,000 935,892 72%1,295,000 617,800 48%
Revenue Total 2,515,000 951,421 38%1,305,000 632,029 48%
Expenses
Capital Outlay 945,000 3,080 0%260,000 0 0%
Interfund Transfers 308,370 154,185 50%307,990 153,996 50%
Miscellaneous 300,000 6,711 2%540,000 12,865 2%
Services and Supplies 55,574 4 0%50,010 2,205 4%
Expenses Total 1,608,944 163,980 10%1,158,000 169,066 15%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Interest Income 250 1,404 562%250 3,969 1588%
Property Taxes 210,000 120,577 57%221,000 117,105 53%
Revenue Total 210,250 121,981 58%221,250 121,075 55%
Expenses
Services and Supplies 210,000 105,669 50%220,000 111,175 51%
Expenses Total 210,000 105,669 50%220,000 111,175 51%
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Interest Income 200 598 299%200 751 375%
Property Taxes 146,392 74,317 51%142,000 75,186 53%
Revenue Total 146,592 74,914 51%142,200 75,936 53%
Expenses
Services and Supplies 146,392 67,211 46%140,000 75,186 54%
Expenses Total 146,392 67,211 46%140,000 75,186 54%
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Interest Income 0 305 0 285
Property Taxes 62,006 31,992 52%60,200 30,658 51%
Revenue Total 62,006 32,297 52%60,200 30,943 51%
Expenses
Services and Supplies 62,006 31,326 51%60,200 26,529 44%
Expenses Total 62,006 31,326 51%60,200 26,529 44%
361 SPECIAL SERVICE AREA (SSA) #10
Revenue
Interest Income 0 577
Property Taxes 97,595 177,161 182%92,624 0 0%
Revenue Total 97,595 177,738 182%92,624 0 0%
Expenses
Services and Supplies 97,595 75,311 77%90,000 0 0%
Expenses Total 97,595 75,311 77%90,000 0 0%
City of Evanston
Monthly Financial Details
June 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 22,601 646%1,000 16,746 1675%
Other Revenue 8,400 4,706 56%
Property Taxes 1,477,000 777,581 53%1,477,000 773,817 52%
Revenue Total 1,488,900 804,887 54%1,478,000 790,564 53%
Expenses
Capital Outlay 507,361 0 0%140,520 0 0%
Interfund Transfers 73,850 36,925 50%73,850 36,924 50%
Miscellaneous 300,000 1,256 0%60,000 17 0%
Services and Supplies 1,017,787 0 0%950,000 585,946 62%
Expenses Total 1,898,998 38,181 2%1,224,370 622,887 51%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 43,840
Interest Income 75,000 14,478 19%75,000 62,123 83%
Intergovernmental Revenue 5,230,000 0 0%5,027,000 1,678,496 33%
Licenses, Permits and Fees 594,000 589,264 99%0 621,651
Other Revenue 26,253,000 24,230,554 92%21,225,000 1,034,720 5%
Revenue Total 32,152,000 24,878,138 77%26,327,000 3,396,990 13%
Expenses
Capital Outlay 28,958,000 2,666,098 9%24,532,000 3,627,965 15%
Services and Supplies 2,670,000 303,165 11%1,690,000 759,771 45%
Expenses Total 31,628,000 2,969,263 9%26,222,000 4,387,736 17%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 60,000 90,973 152%10,000 97,776 978%
Other Revenue 1,000,000 0 0%1,000,000 10,020 1%
Revenue Total 1,060,000 90,973 9%1,010,000 107,796 11%
Expenses
Capital Outlay 300,000 59,944 20%200,000 0 0%
Interfund Transfers 629,869 314,934 50%588,369 294,186 50%
Services and Supplies 60 7,069 11782%60 2,528 4213%
Expenses Total 929,929 381,947 41%788,429 296,714 38%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 87,500 50%175,000 87,498 50%
Revenue Total 175,000 87,500 50%175,000 87,498 50%
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
June 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 14,123 141%20,000 27,918 140%
Interfund Transfers 0 1,000,000
Other Taxes 210,000 89,098 42%200,000 119,064 60%
Revenue Total 220,000 1,103,221 501%220,000 146,983 67%
Expenses
Capital Outlay 500,000 0 0%1,650,000 4,350 0%
Interfund Transfers 165,676 82,838 50%230,631 0 0%
Services and Supplies 50 30 60%50 30 60%
Expenses Total 665,726 82,868 12%1,880,681 4,380 0%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 9,455,000 4,972,984 53%8,980,000 4,858,660 54%
Interest Income 60,000 53,223 89%40,000 58,806 147%
Licenses, Permits and Fees 300,000 0 0%
Other Revenue 798,900 458,934 57%538,900 267,523 50%
Revenue Total 10,313,900 5,485,141 53%9,858,900 5,184,988 53%
Expenses
Capital Outlay 775,000 41,740 5%2,425,000 1,060,868 44%
Debt Service 76,900 14,825 19%76,900 15,950 21%
Insurance and Other Chargebacks 369,077 184,539 50%369,077 184,536 50%
Interfund Transfers 3,269,562 1,634,781 50%3,180,390 1,590,192 50%
Miscellaneous 118,000 0 0%
Salary and Benefits 1,511,040 737,184 49%1,310,682 615,801 47%
Services and Supplies 4,550,900 2,368,289 52%4,521,650 2,311,396 51%
Expenses Total 10,670,479 4,981,357 47%11,883,699 5,778,743 49%
510 WATER FUND
Revenue
Charges for Services 29,673,000 13,882,938 47%28,625,100 13,706,207 48%
Interest Income 300,000 377,950 126%150,000 417,681 278%
Licenses, Permits and Fees 50,000 41,364 83%50,000 31,989 64%
Other Revenue 34,232,150 3,612,272 11%35,718,235 11,206,113 31%
Revenue Total 64,255,150 17,914,524 28%64,543,335 25,361,990 39%
Expenses
Capital Outlay 32,693,000 5,761,430 18%37,825,905 5,010,830 13%
Debt Service 7,532,420 2,773,859 37%6,395,895 1,835,451 29%
Insurance and Other Chargebacks 1,696,635 848,318 50%1,665,135 832,566 50%
Interfund Transfers 4,486,870 2,243,435 50%4,363,000 2,181,504 50%
Salary and Benefits 7,804,298 3,441,120 44%7,523,277 3,337,963 44%
Services and Supplies 10,418,110 3,174,604 30%11,015,370 2,995,922 27%
Expenses Total 64,631,333 18,242,766 28%68,788,582 16,194,236 24%
City of Evanston
Monthly Financial Details
June 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 3,847,902 48%8,080,000 4,013,682 50%
Interest Income 80,000 61,118 76%80,000 158,247 198%
Other Revenue 3,751,000 0 0%1,000 0 0%
Revenue Total 11,911,000 3,909,020 33%8,161,000 4,171,929 51%
Expenses
Capital Outlay 6,775,000 1,109,904 16%3,820,000 517,810 14%
Debt Service 2,670,779 1,051,886 39%2,668,164 1,350,143 51%
Insurance and Other Chargebacks 369,800 184,900 50%369,800 184,902 50%
Interfund Transfers 1,582,008 791,004 50%1,642,251 821,124 50%
Salary and Benefits 1,677,715 617,459 37%1,444,286 578,087 40%
Services and Supplies 363,500 101,705 28%538,500 145,158 27%
Expenses Total 13,438,802 3,856,859 29%10,483,001 3,597,224 34%
520 SOLID WASTE FUND
Revenue
Charges for Services 5,767,000 2,422,753 42%5,267,000 2,427,761 46%
Interest Income 3,000 17,749 592%3,000 40,542 1351%
Interfund Transfers 100,000 0 0%
Licenses, Permits and Fees 351,000 188,005 54%351,000 188,666 54%
Other Revenue 39,350 5,737 15%39,350 6,730 17%
Other Taxes 100,000 0 0%
Property Taxes 450,000 225,000 50%950,000 475,000 50%
Revenue Total 6,710,350 2,859,244 43%6,710,350 3,138,700 47%
Expenses
Capital Outlay 825,000 401,518 49%825,000 89,267 11%
Interfund Transfers 418,600 209,300 50%418,600 209,298 50%
Miscellaneous 30,000 11,142 37%30,000 10,132 34%
Salary and Benefits 1,909,261 915,326 48%1,858,244 794,769 43%
Services and Supplies 4,404,909 2,017,456 46%3,793,214 1,701,634 45%
Expenses Total 7,587,770 3,554,741 47%6,925,058 2,805,100 41%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 2,108,070 50%4,216,140 2,108,064 50%
Interest Income 1,000 6,366 637%1,000 1,688 169%
Other Revenue 44,000 21,455 49%44,000 22,671 52%
Revenue Total 4,261,140 2,135,892 50%4,261,140 2,132,423 50%
Expenses
Capital Outlay 0 595
Salary and Benefits 2,093,060 792,769 38%1,715,375 818,129 48%
Services and Supplies 2,317,895 1,065,626 46%2,488,890 880,388 35%
Expenses Total 4,410,955 1,858,990 42%4,204,265 1,698,517 40%
City of Evanston
Monthly Financial Details
June 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 874,885 437,442 50%874,885 437,442 50%
Interest Income 2,000 15,268 763%2,000 21,362 1068%
Interfund Transfers 700,000 350,000 50%1,500,000 1,500,000 100%
Other Revenue 100,000 0 0%50,000 12,091 24%
Revenue Total 1,676,885 802,710 48%2,426,885 1,970,895 81%
Expenses
Capital Outlay 2,800,000 1,369,129 49%5,296,912 3,150,188 59%
Services and Supplies 0 99,788 200,000 673 0%
Expenses Total 2,800,000 1,468,917 52%5,496,912 3,150,861 57%
605 INSURANCE FUND
Revenue
Charges for Services 0 6,878 0 1,122
Insurance 10,158,534 4,998,631 49%10,175,654 4,876,139 48%
Interest Income 0 57,485 0 27,813
Other Revenue 12,745,000 5,904,724 46%12,180,000 5,524,751 45%
Workers Compensation and Liability 386,000 198,939 52%886,000 428,364 48%
Revenue Total 23,289,534 11,166,657 48%23,241,654 10,858,189 47%
Expenses
Insurance and Other Chargebacks 19,083,622 9,962,307 18,412,500 9,016,976
Salary and Benefits 693 3,985 193 2,598
Services and Supplies 3,893,500 2,709,048 3,961,000 2,290,400
Expenses Total 22,977,815 12,675,340 22,373,693 11,309,974
City of Evanston
Monthly Financial Details
June 2026 Page 17