HomeMy WebLinkAbout2026.07 July Monthly ReportMemorandum
To:Luke Stowe, City Manager
From:Hitesh Desai, CFO/City Treasurer
Subject:July 2026 Monthly Financial Report
Date:August 28, 2026
Please find attached the financial statements as of July 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 July 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 July 31, 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 on 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 July 31, 2026)
Page 2
Section 2 -General Fund Revenues and Expenses
The financials as of July 31, 2026 show the General Fund with a fund balance of $36,692,890,and a cash
balance of $29,337,352.
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. Beginning in July 2026 Financial Report,
the Parks and Recreation Fund actuals from FY 2025 have been removed from the General Fund
totals in Tables 2 and 3.
•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 Actual Revenues (through July 31, 2026)*
*Parks and Recreation Fund (130) financials have been separated from the General Fund (100) totals. Section 3 provides more
details on the Parks and Recreation Fund.
**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 Actual Expenses (through July 31, 2026)
By Department*
*Parks and Recreation Fund (130) financials have been separated from the General Fund (100) totals. Section 3
provides more details on the Parks and Recreation Fund.
Police and Fire Overtime
Through July 31, 2026, Police has spent 88% of budgeted overtime and Fire has spent 77%of budgeted
overtime.
Table 4
FY 2026 Police and Fire Overtime YTD Expenses (through July 31, 2026)
Page 4
Section 3 -Parks and Recreation Fund
The financials as of July 31, 2026 show the Parks and Recreation Fund with a fund balance of ($3,178,665),
and a cash balance of ($3,183,967).
Table 5
FY 2026 Parks and Recreation Fund Actual Revenues (through July 31, 2026)
*FY 2025 Actuals are from Parks Department Revenues in General Fund in FY 2025.
Table 6
FY 2026 Parks and Recreation Fund Actual Expenses (through July 31, 2026)
By Division
*FY 2025 Actuals are from Parks Department Revenues in General Fund in FY 2025.
**The Greenways unit was moved from Public Works to the Parks Department in April 2026
Page 5
Section 4 -Enterprise Funds
Parking Fund
Through July 31, 2026, the Parking Fund is showing a fund balance of $2,682,096 and a cash balance of
$2,156,060.
Water Fund
Through July 31, 2026, the Water Fund is showing a fund balance of $3,552,959 and a cash balance of
$4,343,981.
Sewer Fund
Through July 31, 2026, the Sewer Fund is showing a fund balance of $10,249,414 and a cash balance of
$8,304,412.
Solid Waste Fund
Through July 31, 2026, the Solid Waste Fund is showing a fund balance of $3,635,595 and a cash balance
of $2,385,962.
Section 5 -Other Funds
Capital Improvements Fund
Through July 31, 2026, the CIP Fund is showing a fund balance of $2,038,955 and a cash balance of
$6,800,140.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 July 31, 2026, the Fleet Fund is showing a fund balance of $2,106,182 and a cash balance of
$516,179.The difference between cash and fund balance is primarily due to inventory on hand.
Insurance Fund
Through July 31, 2026, the Insurance Fund is showing a fund balance of $3,123,669 and a cash balance
of $5,613,527.
Page 6
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 2,997,953 58%12,765,709 8,327,270 65%
Fines and Forfeitures 4,583,000 2,461,075 54%4,375,000 2,395,209 55%
Interest Income 1,000,000 810,210 81%750,000 1,305,881 174%
Interfund Transfers 10,740,182 6,721,494 63%10,031,740 6,521,846 65%
Intergovernmental Revenue 3,163,434 2,578,517 82%4,404,334 2,400,720 55%
Licenses, Permits and Fees 8,998,300 4,700,535 52%9,597,300 11,027,141 115%
Other Revenue 1,952,000 643,932 33%1,849,000 1,037,468 56%
Other Taxes 70,195,000 41,019,347 58%67,015,000 37,302,974 56%
Property Taxes 29,939,902 15,320,004 51%29,439,902 15,804,136 54%
Revenue Total 135,735,518 77,253,066 57%140,227,985 86,122,645 61%
Expenses
Capital Outlay 325,500 47,373 15%398,978 37,464 9%
Community Sponsored Organizations 120,000 4,995 4%120,000 100,377 84%
Contingencies 125,000 0 0%125,000 274,837 220%
Insurance and Other Chargebacks 32,904,477 17,742,623 54%33,489,844 17,814,616 53%
Interfund Transfers 9,360,802 4,217,892 45%4,457,100 2,541,637 57%
Miscellaneous 745,701 588,122 79%1,029,798 760,551 74%
Salary and Benefits 87,764,576 51,090,524 58%94,716,118 53,118,177 56%
Services and Supplies 16,383,672 9,329,384 57%16,941,564 9,541,643 56%
Expenses Total 147,729,728 83,020,913 56%151,278,402 84,189,302 56%
130 PARKS AND RECREATION FUND
Revenue
Charges for Services 9,001,000 5,786,780 64%
Interest Income 0 25,728
Interfund Transfers 5,558,702 0 0%
Intergovernmental Revenue 536,000 163,912 31%
Licenses, Permits and Fees 76,000 85,566 113%
Other Revenue 88,500 226,310 256%
Property Taxes 1,000,000 500,000 50%
Revenue Total 16,260,202 6,788,296 42%
Expenses
Capital Outlay 25,000 10,546 42%
Insurance and Other Chargebacks 425,000 253,013 60%
Interfund Transfers 455,000 265,417 58%
Miscellaneous 213,100 67,491 32%
Salary and Benefits 11,623,389 7,515,473 65%
Services and Supplies 3,518,713 1,855,022 53%
Expenses Total 16,260,202 9,966,961 61%
City of Evanston
Monthly Financial Details
July 2026 Page 7
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 300,000 151,720 51%650,000 288,892 44%
Other Revenue 0 0 0 0
Revenue Total 300,000 151,720 51%650,000 288,892 44%
Expenses
Capital Outlay 215,088 47,057 22%2,431,300 461,940 19%
Community Sponsored Organizations 2,604,074 369,944 14%2,542,000 54,309 2%
Insurance and Other Chargebacks 281,619 120,652 43%100,000 0 0%
Interfund Transfers 700,000 350,000 50%1,500,000 1,500,000 100%
Miscellaneous 5,084,146 501,598 10%8,396,724 735,180 9%
Salary and Benefits 136,214 51,260 38%152,951 0 0%
Services and Supplies 2,517,200 546,389 22%2,940,000 120,944 4%
Expenses Total 11,538,341 1,986,901 17%18,062,975 2,872,373 16%
175 GENERAL ASSISTANCE FUND
Revenue
Interest Income 1,000 14,658 1466%1,000 35,979 3598%
Other Revenue 27,500 3,043 11%27,500 3,411 12%
Property Taxes 750,000 254,886 34%750,000 579,016 77%
Revenue Total 778,500 272,587 35%778,500 618,406 79%
Expenses
Miscellaneous 7,000 11,313 162%7,000 6,801 97%
Salary and Benefits 597,691 364,468 61%560,420 318,061 57%
Services and Supplies 775,500 395,948 51%775,500 442,509 57%
Expenses Total 1,380,191 771,728 56%1,342,920 767,371 57%
176 HUMAN SERVICES FUND
Revenue
Interest Income 6,000 4,012 67%6,000 13,670 228%
Intergovernmental Revenue 335,000 193,588 58%335,000 148,942 44%
Other Revenue 20,000 0 0%20,000 8,000 40%
Property Taxes 6,150,000 3,075,000 50%3,650,000 1,825,000 50%
Revenue Total 6,511,000 3,272,600 50%4,011,000 1,995,612 50%
Expenses
Community Sponsored Organizations 60,000 307,600 513%60,000 481,203 802%
Miscellaneous 220,000 92,764 42%210,000 114,797 55%
Salary and Benefits 4,776,188 2,662,277 56%4,488,979 2,450,238 55%
Services and Supplies 1,560,150 52,886 3%1,601,998 96,988 6%
Expenses Total 6,616,338 3,115,528 47%6,360,977 3,143,226 49%
City of Evanston
Monthly Financial Details
July 2026 Page 8
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 4,162 166%2,500 4,791 192%
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 1,004,162 84%1,302,500 1,005,821 77%
Expenses
Miscellaneous 1,100,000 1,100,000 100%1,200,000 1,270,119 106%
Services and Supplies 1,000 1,016 102%101,000 915 1%
Expenses Total 1,101,000 1,101,016 100%1,301,000 1,271,034 98%
178 SUSTAINABILITY FUND
Revenue
Fines and Forfeitures 10,000 0 0%10,000 0 0%
Interest Income 2,000 9,791 490%2,000 9,747 487%
Interfund Transfers 730,450 642,997 88%800,000 690,000 86%
Intergovernmental Revenue 260,000 0 0%
Licenses, Permits and Fees 0 0
Other Revenue 250,000 0 0%500,000 0 0%
Revenue Total 992,450 652,788 66%1,572,000 699,747 45%
Expenses
Community Sponsored Organizations 250,000 200,000 80%500,000 0 0%
Miscellaneous 145,000 15,844 11%190,000 46,194 24%
Salary and Benefits 350,309 231,556 66%405,513 130,187 32%
Services and Supplies 781,000 97,407 12%611,000 181,674 30%
Expenses Total 1,526,309 544,807 36%1,706,513 358,056 21%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 8,000 4,825 60%0 6,285
Other Revenue 3,182,700 3,157,980 99%3,000,000 3,090,000 103%
Revenue Total 3,190,700 3,162,805 99%3,000,000 3,096,285 103%
Expenses
Interfund Transfers 3,556,750 3,157,980 89%3,000,000 3,090,000 103%
Miscellaneous 164,000 0 0%
Services and Supplies 0 124 0 685,969
Expenses Total 3,556,750 3,158,104 89%3,164,000 3,775,969 119%
City of Evanston
Monthly Financial Details
July 2026 Page 9
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 1,000 218 22%1,000 239 24%
Interest Income 25,000 94,248 377%25,000 184,959 740%
Interfund Transfers 173,750 197,000 113%173,750 173,570 100%
Intergovernmental Revenue 155,000 137,895 89%155,000 26,084 17%
Library Revenue 58,000 117,508 203%82,000 53,849 66%
Other Revenue 602,000 286,098 48%402,000 172,838 43%
Property Taxes 9,486,782 5,039,220 53%8,624,347 4,434,565 51%
Revenue Total 10,501,532 5,872,188 56%9,463,097 5,046,104 53%
Expenses
Capital Outlay 5,000 0 0%2,000 0 0%
Interfund Transfers 360,325 210,190 58%360,325 903,753 251%
Miscellaneous 0 551
Salary and Benefits 7,957,295 4,453,086 56%7,524,302 3,751,419 50%
Services and Supplies 2,227,400 1,099,582 49%2,120,619 1,286,032 61%
Expenses Total 10,550,020 5,763,408 55%10,007,246 5,941,203 59%
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 50,000 160,157 320%50,000 201,375 403%
Intergovernmental Revenue 3,300,000 2,047,260 62%3,300,000 2,000,716 61%
Revenue Total 3,350,000 2,207,417 66%3,350,000 2,202,092 66%
Expenses
Capital Outlay 3,930,000 476,930 12%4,469,650 301,702 7%
Salary and Benefits 300,000 0 0%
Services and Supplies 1,890,000 774,049 41%1,890,000 483,137 26%
Expenses Total 6,120,000 1,250,978 20%6,359,650 784,838 12%
City of Evanston
Monthly Financial Details
July 2026 Page 10
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 5,460 55%15,000 6,522 43%
Other Revenue 0 9,000
Other Taxes 1,450,000 871,322 60%1,450,000 815,012 56%
Revenue Total 1,460,000 876,781 60%1,465,000 830,534 57%
Expenses
Capital Outlay 370,000 48,101 13%445,000 137,002 31%
Insurance and Other Chargebacks 19,142 11,166 58%19,142 11,165 58%
Interfund Transfers 100,000 58,333 58%100,000 58,331 58%
Salary and Benefits 851,620 520,053 61%903,749 453,850 50%
Services and Supplies 492,550 392,143 80%394,950 352,522 89%
Expenses Total 1,833,312 1,029,796 56%1,862,841 1,012,870 54%
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 2,141
Property Taxes 675,000 323,108 48%642,145 287,504 45%
Revenue Total 675,000 324,592 48%642,145 289,645 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 0 161,622
Revenue Total 1,862,559 110,017 6%2,616,400 172,981 7%
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 323,887 198,282 61%319,903 179,855 56%
Services and Supplies 108,350 10,226 9%110,650 16,118 15%
Expenses Total 1,862,559 311,579 17%3,788,998 206,189 5%
City of Evanston
Monthly Financial Details
July 2026 Page 11
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 8,792 176%5,000 10,179 204%
Other Revenue 303,000 117,681 39%301,565 19,162 6%
Revenue Total 308,000 126,473 41%306,565 29,341 10%
Expenses
Services and Supplies 308,000 50,206 16%306,565 19,915 6%
Expenses Total 308,000 50,206 16%306,565 19,915 6%
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 150 964 643%150 752 502%
Intergovernmental Revenue 2,049,838 21,880 1%2,256,469 7,010 0%
Other Revenue 25,000 15,099 60%25,000 15,974 64%
Revenue Total 2,074,988 37,943 2%2,281,619 23,736 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 7,591 57%42,847 22,908 53%
Services and Supplies 954,685 21,915 2%1,081,065 9,293 1%
Expenses Total 2,074,988 29,727 1%2,275,912 32,201 1%
250 AFFORDABLE HOUSING FUND
Revenue
Interest Income 40,000 115,966 290%40,000 112,976 282%
Interfund Transfers 1,060,900 1,052,660 99%1,000,000 1,030,000 103%
Intergovernmental Revenue 97,008 18,805 19%0 10,493
Other Revenue 1,130,000 96,667 9%130,000 366,631 282%
Other Taxes 50,000 87,244 174%50,000 41,779 84%
Revenue Total 2,377,908 1,371,341 58%1,220,000 1,561,878 128%
Expenses
Community Sponsored Organizations 90,000 18,805 21%0 10,493
Insurance and Other Chargebacks 7,008 0 0%
Miscellaneous 1,001,500 63,595 6%1,001,500 20,499 2%
Salary and Benefits 412,364 124,998 30%175,980 50,113 28%
Services and Supplies 1,185,000 19,135 2%1,185,000 613,684 52%
Expenses Total 2,695,872 226,532 8%2,362,480 694,788 29%
City of Evanston
Monthly Financial Details
July 2026 Page 12
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 54,631 109%10,000 227,160 2272%
Interfund Transfers 1,714,409 2,000,072 117%1,822,547 833,020 46%
Other Revenue 1,192,296 4,860,641 408%1,393,221 0 0%
Property Taxes 12,766,093 6,338,567 50%12,766,093 7,012,262 55%
Revenue Total 15,722,798 13,253,911 84%15,991,861 8,072,442 50%
Expenses
Debt Service 15,614,798 7,290,545 47%15,981,861 2,617,870 16%
Services and Supplies 108,000 36,389 34%7,000 6,300 90%
Expenses Total 15,722,798 7,326,934 47%15,988,861 2,624,170 16%
330 HOWARD-RIDGE TIF FUND
Revenue
Interest Income 40,000 47,993 120%12,000 33,438 279%
Other Revenue 500,000 17,500 4%0 24,500
Property Taxes 1,336,000 1,028,438 77%1,336,000 609,733 46%
Revenue Total 1,876,000 1,093,932 58%1,348,000 667,670 50%
Expenses
Capital Outlay 700,000 368,932 53%100,000 169 0%
Interfund Transfers 347,313 202,599 58%343,913 200,613 58%
Miscellaneous 75,000 28,562 38%350,000 16,425 5%
Services and Supplies 5,574 8,162 146%63,500 3,026 5%
Expenses Total 1,127,887 608,255 54%857,413 220,233 26%
335 WEST EVANSTON TIF FUND
Revenue
Interest Income 30,000 63,181 211%6,000 42,363 706%
Property Taxes 2,211,000 1,389,506 63%2,211,000 1,106,116 50%
Revenue Total 2,241,000 1,452,687 65%2,217,000 1,148,478 52%
Expenses
Capital Outlay 2,000,000 1,243,941 62%1,560,790 548,700 35%
Interfund Transfers 110,550 64,488 58%110,550 64,491 58%
Miscellaneous 150,000 10,324 7%52,000 31,550 61%
Services and Supplies 1,830,574 558 0%1,100,000 15 0%
Expenses Total 4,091,124 1,319,311 32%2,823,340 644,756 23%
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 3,000 19,483 649%3,000 16,619 554%
Property Taxes 488,000 280,765 58%488,000 268,898 55%
Revenue Total 491,000 300,248 61%491,000 285,518 58%
Expenses
Interfund Transfers 195,123 113,822 58%193,343 112,784 58%
Miscellaneous 200,000 2,662 1%10,000 4,375 44%
Services and Supplies 4,787 0 0%2,000 0 0%
Expenses Total 399,910 116,484 29%205,343 117,159 57%
City of Evanston
Monthly Financial Details
July 2026 Page 13
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 20,010 100%10,000 17,519 175%
Other Revenue 1,200,000 0 0%
Property Taxes 1,295,000 945,721 73%1,295,000 617,800 48%
Revenue Total 2,515,000 965,730 38%1,305,000 635,319 49%
Expenses
Capital Outlay 945,000 3,080 0%260,000 0 0%
Interfund Transfers 308,370 179,883 58%307,990 179,662 58%
Miscellaneous 300,000 9,524 3%540,000 22,865 4%
Services and Supplies 55,574 5 0%50,010 3,606 7%
Expenses Total 1,608,944 192,492 12%1,158,000 206,133 18%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Interest Income 250 1,588 635%250 4,144 1658%
Property Taxes 210,000 122,897 59%221,000 117,105 53%
Revenue Total 210,250 124,485 59%221,250 121,249 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 200 646 323%200 809 405%
Property Taxes 146,392 76,714 52%142,000 75,186 53%
Revenue Total 146,592 77,361 53%142,200 75,995 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 0 327 0 313
Property Taxes 62,006 32,265 52%60,200 30,658 51%
Revenue Total 62,006 32,592 53%60,200 30,971 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 0 793
Property Taxes 97,595 183,912 188%92,624 0 0%
Revenue Total 97,595 184,705 189%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
July 2026 Page 14
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 28,683 820%1,000 19,500 1950%
Other Revenue 8,400 4,706 56%
Property Taxes 1,477,000 782,532 53%1,477,000 773,817 52%
Revenue Total 1,488,900 815,921 55%1,478,000 793,318 54%
Expenses
Capital Outlay 507,361 0 0%140,520 58,569 42%
Interfund Transfers 73,850 38,047 52%73,850 43,078 58%
Miscellaneous 300,000 2,662 1%60,000 17 0%
Services and Supplies 1,017,787 0 0%950,000 0 0%
Expenses Total 1,898,998 40,709 2%1,224,370 101,664 8%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Charges for Services 0 43,840
Interest Income 75,000 79,786 106%75,000 71,972 96%
Intergovernmental Revenue 5,230,000 0 0%5,027,000 969,914 19%
Licenses, Permits and Fees 594,000 594,426 100%0 626,785
Other Revenue 26,253,000 24,275,031 92%21,225,000 1,031,843 5%
Revenue Total 32,152,000 24,993,083 78%26,327,000 2,700,514 10%
Expenses
Capital Outlay 28,958,000 3,946,425 14%24,532,000 4,346,819 18%
Services and Supplies 2,670,000 348,397 13%1,690,000 885,226 52%
Expenses Total 31,628,000 4,294,822 14%26,222,000 5,232,045 20%
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 60,000 98,581 164%10,000 101,865 1019%
Other Revenue 1,000,000 0 0%1,000,000 494 0%
Revenue Total 1,060,000 98,581 9%1,010,000 102,359 10%
Expenses
Capital Outlay 300,000 59,944 20%200,000 0 0%
Interfund Transfers 629,869 367,424 58%588,369 343,217 58%
Services and Supplies 60 7,074 11790%60 2,533 4221%
Expenses Total 929,929 434,441 47%788,429 345,750 44%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 102,083 58%175,000 102,081 58%
Revenue Total 175,000 102,083 58%175,000 102,081 58%
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
July 2026 Page 15
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 17,316 173%20,000 32,673 163%
Interfund Transfers 0 1,000,000
Other Taxes 210,000 99,248 47%200,000 119,898 60%
Revenue Total 220,000 1,116,564 508%220,000 152,571 69%
Expenses
Capital Outlay 500,000 44,110 9%1,650,000 4,350 0%
Interfund Transfers 165,676 96,644 58%230,631 0 0%
Services and Supplies 50 35 70%50 35 70%
Expenses Total 665,726 140,789 21%1,880,681 4,385 0%
505 PARKING SYSTEM FUND
Revenue
Charges for Services 9,455,000 5,972,686 63%8,980,000 5,822,550 65%
Interest Income 60,000 61,444 102%40,000 66,836 167%
Licenses, Permits and Fees 300,000 0 0%
Other Revenue 798,900 433,926 54%538,900 301,465 56%
Revenue Total 10,313,900 6,468,057 63%9,858,900 6,190,850 63%
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 369,077 215,295 58%369,077 215,292 58%
Interfund Transfers 3,269,562 1,907,245 58%3,180,390 1,855,224 58%
Miscellaneous 118,000 0 0%
Salary and Benefits 1,511,040 923,177 61%1,310,682 716,020 55%
Services and Supplies 4,550,900 2,771,647 61%4,521,650 2,703,980 60%
Expenses Total 10,670,479 5,873,928 55%11,883,699 6,567,334 55%
510 WATER FUND
Revenue
Charges for Services 29,673,000 17,092,919 58%28,625,100 16,610,237 58%
Interest Income 300,000 410,929 137%150,000 441,659 294%
Intergovernmental Revenue 0 708,582
Licenses, Permits and Fees 50,000 49,554 99%50,000 39,599 79%
Other Revenue 34,232,150 4,551,194 13%35,718,235 11,182,907 31%
Revenue Total 64,255,150 22,104,596 34%64,543,335 28,982,983 45%
Expenses
Capital Outlay 32,693,000 8,952,944 27%37,825,905 7,140,822 19%
Debt Service 7,532,420 3,066,182 41%6,395,895 2,127,773 33%
Insurance and Other Chargebacks 1,696,635 989,704 58%1,665,135 971,327 58%
Interfund Transfers 4,486,870 2,617,341 58%4,363,000 2,545,088 58%
Miscellaneous 0 232,869
Salary and Benefits 7,804,298 4,307,004 55%7,523,277 3,917,342 52%
Services and Supplies 10,418,110 4,279,879 41%11,015,370 3,870,330 35%
Expenses Total 64,631,333 24,445,922 38%68,788,582 20,572,682 30%
City of Evanston
Monthly Financial Details
July 2026 Page 16
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 4,705,771 58%8,080,000 4,737,746 59%
Interest Income 80,000 70,434 88%80,000 184,881 231%
Other Revenue 3,751,000 0 0%1,000 0 0%
Revenue Total 11,911,000 4,776,204 40%8,161,000 4,922,626 60%
Expenses
Capital Outlay 6,775,000 1,433,121 21%3,820,000 672,882 18%
Debt Service 2,670,779 1,071,347 40%2,668,164 1,369,604 51%
Insurance and Other Chargebacks 369,800 215,717 58%369,800 215,719 58%
Interfund Transfers 1,582,008 922,838 58%1,642,251 957,978 58%
Salary and Benefits 1,677,715 774,655 46%1,444,286 679,396 47%
Services and Supplies 363,500 143,318 39%538,500 167,287 31%
Expenses Total 13,438,802 4,560,996 34%10,483,001 4,062,866 39%
520 SOLID WASTE FUND
Revenue
Charges for Services 5,767,000 3,155,473 55%5,267,000 2,962,173 56%
Interest Income 3,000 20,361 679%3,000 48,449 1615%
Interfund Transfers 100,000 0 0%
Licenses, Permits and Fees 351,000 195,176 56%351,000 206,041 59%
Other Revenue 39,350 5,737 15%39,350 7,510 19%
Other Taxes 100,000 0 0%
Property Taxes 450,000 225,000 50%950,000 475,000 50%
Revenue Total 6,710,350 3,601,747 54%6,710,350 3,699,173 55%
Expenses
Capital Outlay 825,000 404,982 49%825,000 89,267 11%
Interfund Transfers 418,600 244,183 58%418,600 244,181 58%
Miscellaneous 30,000 11,142 37%30,000 12,881 43%
Salary and Benefits 1,909,261 1,150,625 60%1,858,244 937,385 50%
Services and Supplies 4,404,909 2,115,610 48%3,793,214 2,121,953 56%
Expenses Total 7,587,770 3,926,543 52%6,925,058 3,405,667 49%
600 FLEET SERVICES FUND
Revenue
Charges for Services 4,216,140 2,459,415 58%4,216,140 2,459,408 58%
Interest Income 1,000 6,631 663%1,000 2,317 232%
Other Revenue 44,000 21,455 49%44,000 22,671 52%
Revenue Total 4,261,140 2,487,501 58%4,261,140 2,484,396 58%
Expenses
Capital Outlay 0 595
Salary and Benefits 2,093,060 978,782 47%1,715,375 963,845 56%
Services and Supplies 2,317,895 1,282,178 55%2,488,890 1,119,649 45%
Expenses Total 4,410,955 2,261,556 51%4,204,265 2,083,494 50%
City of Evanston
Monthly Financial Details
July 2026 Page 17
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 874,885 510,350 58%874,885 510,349 58%
Interest Income 2,000 15,620 781%2,000 24,549 1227%
Interfund Transfers 700,000 350,000 50%1,500,000 1,500,000 100%
Other Revenue 100,000 0 0%50,000 46,826 94%
Revenue Total 1,676,885 875,970 52%2,426,885 2,081,725 86%
Expenses
Capital Outlay 2,800,000 1,698,084 61%5,296,912 3,489,262 66%
Services and Supplies 0 99,807 200,000 751 0%
Expenses Total 2,800,000 1,797,891 64%5,496,912 3,490,013 63%
605 INSURANCE FUND
Revenue
Charges for Services 0 18,660 0 1,122
Insurance 10,158,534 5,822,569 57%10,175,654 5,722,405 56%
Interest Income 0 60,634 0 35,658
Other Revenue 12,745,000 6,972,911 55%12,180,000 6,521,857 54%
Workers Compensation and Liability 386,000 224,855 58%886,000 509,285 57%
Revenue Total 23,289,534 13,099,629 56%23,241,654 12,790,327 55%
Expenses
Insurance and Other Chargebacks 19,083,622 11,593,872 61%18,412,500 10,447,762 57%
Salary and Benefits 693 4,672 674%193 3,185 1649%
Services and Supplies 3,893,500 2,980,901 77%3,961,000 2,389,889 60%
Expenses Total 22,977,815 14,579,445 63%22,373,693 12,840,835 57%
City of Evanston
Monthly Financial Details
July 2026 Page 18