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City of Evanston 2025 Adopted Budget Adopted Version 1/01/2025 - City of Evanston | Budget Book 2025 Page 1 -- 1 of 483 -- TABLE OF CONTENTS Summary Information 4 City Council Goals 5 Transmittal Letter 6 Changes to Adopted Budget 19 All Funds Summary 20 Property Tax Levy 22 General Information 25 About the City 26 Demographics 27 Organization Chart 32 Budget Calendar 33 Fund Structure and Descriptions 34 Basis of Budgeting 39 Financial Policies 41 Revenue Sources 46 Property Taxes 47 Other Taxes 50 Charges for Services 53 Licenses, Permits and Fees 60 Fines and Forefeitures 70 Intergovernmental Revenue 76 General Fund 81 General Fund Overview 82 City Council 87 City Clerk 90 City Manager's Office 94 Law Department 113 Administrative Services 118 Community Development 129 Police Department 139 Fire Department 156 Health & Human Services 167 Parks & Recreation 178 Public Works Agency 205 Public Safety Pension Transfers 222 Vacancy Adjustment 225 All Funds 226 All Funds Summary 227 American Rescue Plan Act (ARPA) Fund (170) 236 General Assistance Fund (175) 243 Human Services Fund (176) 248 Reparations Fund (177) 259 Sustainability Fund (178) 262 City of Evanston | Budget Book 2025 Page 2 -- 2 of 483 -- Good Neighbor Fund (180) 267 Library Fund (185) 268 Library Debt Service Fund (186) 279 Library Capital Improvement Fund (187) 281 Motor Fuel Tax (MFT) Fund (200) 283 Emergency Telephone System (E911) Fund (205) 287 Foreign Fire Insurance Fund (206) 290 Community Development Block Grant (CDBG) Fund (215) 292 CDBG Loan Fund (220) 297 HOME Fund (240) 299 Affordable Housing Fund (250) 303 Debt Service Fund (320) 309 Howard-Ridge TIF Fund (330) 316 West Evanston TIF Fund (335) 320 Dempster-Dodge TIF Fund (340) 323 Chicago-Main TIF Fund (345) 325 Five Fifths TIF Fund (365) 328 SSA #6 Fund (350) 330 SSA #7 Fund (355) 332 SSA #8 Fund (360) 334 SSA #9 Fund (210) 336 SSA #10 Fund (361) 338 Capital Improvement Fund (415) 340 Crown Construction Fund (416) 347 Crown Maintenance Fund (417) 350 Special Assessment Fund (420) 352 Parking System Fund (505) 356 Water Fund (510) 365 Sewer Fund (515) 382 Solid Waste Fund (520) 391 Fleet Services Fund (600) 398 Equipment Replacement Fund (601) 404 Insurance Fund (605) 408 Capital Improvements 414 2025 Capital Improvements Plan 415 5-Year Capital Improvements Plan 425 Capital Fund Policy 440 Position Information 444 Position Control 445 Personnel Changes 464 Debt 465 City Debt Summary 466 Debt Service by Series 468 Appendix 477 Glossary 478 City of Evanston | Budget Book 2025 Page 3 -- 3 of 483 -- SUMMARY INFORMATION City of Evanston | Budget Book 2025 Page 4 -- 4 of 483 -- City Council Goals Throughout the Summer and Fall of 2023, Councilmembers held multiple meetings to establish City Council Goals with opportunities for public and staff feedback. At the December 9, 2023 Meeting, City Council adopted these six goals for 2023- 2025. As part of each goal, the City Council has emphasized that equity be a key objective in achieving each objective. Housing — Expand the supply of safe and affordable housing in every neighborhood of Evanston. CARP — Achieve Evanston’s 2025 Climate Action and Resilience Plan goals (https://www.cityofevanston.org/home/showdocument?id=45170). Economic Development — Invest in and bolster Evanston’s unique identity and culture. Foster growth and stability for existing and new Evanston businesses. Ensure pathways to economic growth for residents. Finance — Responsible and sustainable stewardship of city assets. Public Safety — Ensure Evanston is safe and welcoming to all. Implement best practices and policies and develop coordinated alternative public safety responses. Public Health — Make signicant and measurable progress toward addressing E-plan priorities (https://www.cityofevanston.org/government/departments/health-human-services/partnerships/eplan). City of Evanston | Budget Book 2025 Page 5 -- 5 of 483 -- Budget Transmittal Letter November 25, 2024 Mayor Biss and Members of the City Council, I am honored to present the adopted Fiscal Year (FY) 2025 Budget for the City of Evanston, Illinois. The budget is a policy document that sets the City's nancial course and denes the priorities of services provided to the community. It is the culmination of many months of effort by staff, community members, and elected ofcials to balance available resources and provide high-quality services to Evanston community members, businesses, and visitors. Over the past four years, inationary trends, federal stimulus funding, and one-time revenues from the construction of the new Northwestern Ryan Field have had a positive impact on the City’s nances, allowing the City to signicantly delay the issuance of bonds and hold the City’s portion of the property tax levy at. While the City stands to nish 2024 in a strong nancial position, pressure from burgeoning capital needs, inationary impacts on operating and capital costs, wage increases to retain and recruit employees, and rising costs to meet our essential public safety pension obligations continue to present challenges in 2025 and future years. In early 2024, staff met with members of the City Council to discuss these challenges and to assess goals and priorities for the 2025 budget process. A majority of the City Council encouraged staff to present a variety of revenue and expense options as part of the FY 2025 budget, but most Councilmembers stressed a reluctance to raise the property tax levy as long as the City had reserves available to offset any structural decits. Staff presented this list of options and included a at property tax levy in the proposed budget that relies on reserves in the General Fund, Human Services Fund, Debt Service Fund, and Solid Waste Fund to make up for structural decits and ensure the City meets its pension and debt service obligations. Throughout approval of the budget, the City Council approved various increases to fees to reduce the use of General Fund reserves by $1,465,000, but the adopted budget assumes the use of $11.1 million in reserves in lieu of any signicant tax or fee increases. The following provides a high-level discussion of the total FY 2025 budget and the General Fund. It then provides an overview of some of the City’s other major funds and concludes with a summary of the identied priorities for the upcoming budget year. Changes to Presentation of Budget Figures The City has consistently received Distinguished Budget Award recognition from the Government Finance Ofcers Association (GFOA) for its annual budget document. As part of the FY 2025 budget, the City is following the best practice recommendations of GFOA and other communities in making three changes to the way budget numbers are presented in the aggregate. GFOA recommends that cities accurately display total revenues and expenditures to ensure that material double- counting does not occur. GFOA (Accurately Displaying Total Expenditures in Budget Presentations (Budget Consolidation) (https://www.gfoa.org/materials/accurately-displaying-total-expenditures-in-budget)) notes, “Without careful consideration of the treatment of interfund activity within the budget presentment, the casual user may misunderstand the size of the budget...” Transfers out of a fund appear to be an expense in both the fund where the transfer out occurs and in the fund where the actual spending occurs. GFOA recommends that the annual budget clearly distinguish interfund transfers from regular expenses so as not to falsely inate the budget total. The City of Evanston includes “Use of Fund Balance” as a General Fund revenue, although it is not a true revenue that is recognized in nancial statements. Following fund accounting, this use of fund balance is recorded as revenue in the year in which it is received and not as revenue in the year that it is actually used. While the adopted budget continues to include it as a budgeted revenue, it is clearly distinguished when aggregate numbers are presented. GFOA recommends that cities only appropriate funds where there is a statutory requirement or state guidance for reporting the total budget while also identifying those funds that are appropriated by other agencies. In Illinois, public safety pension fund budgets are set and maintained by separate pension boards and not the municipality. The City does not actually appropriate expenditures in these funds by ordinance; thus, they have not been included in the annual budget. The pension property tax levies and the city contribution to the pension funds are set by the City Council and continue to be recorded in the General Fund. City of Evanston | Budget Book 2025 Page 6 -- 6 of 483 -- Overall Budget The City's 2025 scal year covers the period from January 1, 2025, through December 31, 2025. The total adopted budget for FY 2025 includes revenues (excluding operating transfers and use of fund balance) of $317.3 million and expenditures (excluding operating transfers) of $338.7 million. This is the total expense for all funds except for the Evanston Police and Fire Pension Funds, which are established and controlled by separate pension boards. The difference between revenues and expenses is largely a drawdown of reserves and the use of funds from bond issuances for capital projects. Figure 1: All Fund Budget Summary (FY 2023 - FY 2025) FY 2023 Adopted FY 2024 Adopted FY 2025 Adopted % Change Revenues $ 201,301,045 $ 336,187,521 $ 317,315,969 -5.6% Operating Transfers In $ 24,417,147 $ 27,180,010 $ 27,186,966 0.0% Use of Fund Balance $ 10,085,454 $ 10,532,793 $ 12,478,221 18.5% TOTAL $ 235,803,646 $ 373,900,324 $ 356,981,156 -4.5% Expenditures $ 319,996,795 $ 355,504,626 $ 338,705,108 -4.7% Operating Transfers Out $ 49,506,583 $ 52,750,194 $ 56,783,310 7.6% TOTAL $ 369,503,378 $ 408,254,820 $ 395,488,418 -3.1% EXCESS/(DEFICIT) $ (133,699,732) $ (34,354,496) $ (38,507,262) 12.1% Note: % Change from FY 2024 Adopted to FY 2025 AdoptedBudget. As the public safety pension funds are controlled by separate pension boards, the $29.6 million difference between operating transfers in and operating transfers out is the city’s contribution to the Police and Fire Pension Funds. The reduction in revenues from 2024 to 2025 is largely for bonds issued in 2024 that will be spent on capital projects in 2025. The reduction in expenses is largely a result of large-scale projects like the water intake project moving closer to completion and fewer ARPA funds to appropriate. Since FY 2021, total expenses and operating transfers have increased by $125.1 million from $270.4 million to $395.5 million. The graph below highlights the six primary reasons for this increase. Figure 2: Reasons for Budget Increases FY 2021 - FY 2025 In order of magnitude, these reasons are: . Increases to salaries and benets (+$33.9 million since 2021): In FY 2023, all four of the City’s collective bargaining agreements were approved at rates higher than the 4.5% included in the FY 2023 budget. Police Patrol (18%), Police Sergeants (~8%), Fire (11%), AFSCME (11%), and non-Union employees (11%) received increases commensurate with ination and to put salaries more in line with comparable communities and assist in recruitment and retention of employees. City of Evanston | Budget Book 2025 Page 7 -- 7 of 483 -- . Increase to Capital Improvement Program (+$27.4 million since 2021): The adopted budget includes an adopted Capital Improvement Program (CIP) (excluding the water intake project) totaling $68.6 million. Construction costs continue to be impacted by ination while the City’s capital needs around facilities, parks, alleys, and water infrastructure continue to grow. . Continued inclusion of ARPA in the budget (+$18.1 million since 2021): The City continues to budget ARPA funds for those projects and programs approved by the City Council. . Continued inclusion of the water intake project (+$10.6 million since 2021): The City continues to budget funds to replace an existing deteriorated water intake with a 60-inch diameter pipeline extending approximately one mile into Lake Michigan. . Increase in obligations for public safety pensions (+$8.5 million since 2021): With the City Council’s decision to fund pensions at a level to ensure 100% funding by 2040, pension obligations to the City have increased by $8.5 million. The City’s property tax levy for pensions was frozen at 2021 levels, and the FY 2025 budget includes the use of General Fund reserves and other funding sources to cover $9.6 million in pension contributions. . Increase in spending on social services and sustainability (+$6.8 million): The 2021 budget included less spending in the Human Services Fund (addition of the CARE Team and expansion of the Mayor’s Summer Youth Program), the Reparations Fund (allocation of Real Estate Transfer Taxes for Reparations), and the Good Neighbor Fund (new community benets agreement with Northwestern University). It also did not include the Sustainability Fund. Excluding staff salaries where applicable, these funds, along with the federal grant funds and Affordable Housing Fund, have seen increases. . Other increases throughout the budget (+$15.1 million): Ination has had an impact on general operating expenses since 2021. These are found throughout the budget and include the purchase of vehicles and vehicle maintenance, software and hardware, and contractual services. Figure 3: Reasons for Budget Increases FY 2021 - FY 2025 Finally, the budget includes a drawdown of reserves in funds that have built up a signicant fund balance across several funds. The reasons for these drawdowns are included in the adopted budget, Capital Improvement Program (CIP), or previously approved by the City Council. A summary of expenses for all funds can be found on the Summary Charts page of the budget book. Financial Environment Outlook Ination has notably boosted the City’s tax revenues in recent years. However, it has also resulted in increased costs for capital, labor, supplies, and services. The most recent data for the Chicago-Naperville-Elgin area Consumer Price Index (CPI) in October 2024 registered 21.4%, higher than in October 2019. While month-over-month increases to the CPI have leveled out, as shown in Figure 4 below, the CPI remains signicantly above its 10-year average, highlighting the continual challenge of rising operating costs for the City. While a decrease and stabilization of the CPI is expected in the future, its impact on expenses is still evident. City of Evanston | Budget Book 2025 Page 8 -- 8 of 483 -- Figure 4: Over the Year Percent Change in CPI (Chicago-Naperville-Elgin) Ination has also impacted the cost of the City’s capital projects. According to the Producer Price Index (U.S. Bureau of Labor Statistics (https://www.bls.gov/ppi/), 2024), commodities like iron and steel (+50%), asphalt (+43%), copper wire and cable (+54%), concrete (38%), and construction machinery and equipment (+30%) have increased at rates well above CPI since February 2020. Historically, the City has issued approximately $10 million in new General Obligation (GO) bonds annually as $10 million in previously issued debt is retired. $10 million covers far fewer projects than when the retired bonds were originally issued due to the impact of ination on capital costs. Figure 5: Producer Price Index Change (2017-2024) General Fund The General Fund is the City’s main operating fund, accounting for all public safety, streets, culture and recreation, and administrative services. After two years of operating surpluses, the General Fund nished FY 2023 with an $8.7 million decit (against a budgeted decit of $10.1 million), resulting in a fund balance of $49.1 million. This result was largely the result of revenues nishing well over budget, given ination, expenses nishing over budget, contractual wage increases that were higher than budget, one-time transfers to funds that were experiencing operating decits, and one-time use of reserves for capital projects. This section will detail the projected results for FY 2024 and how those results impact the FY 2025 General Fund budget. General Fund Projected Results (FY 2024) The FY 2024 General Fund budget included revenue projections in line with past trends and a drawdown of fund balance to cover additional pension contributions. In terms of expenses, the City’s FY 2024 budget assumed a 4% vacancy rate, included wage increases for represented and non-union employees, and included 15.6 new positions. Through November City of Evanston | Budget Book 2025 Page 9 -- 9 of 483 -- 2024, unbudgeted General Fund expenses include the $2.7 million purchase of the new South End Recreation Center and $3.3 million in transfers from General Fund reserves to the Equipment Replacement Fund and the Special Assessment Fund for the purchase of a ladder truck for the Fire Department and additional alley repairs, respectively. With some exceptions, General Fund revenues have remained strong during FY 2024 and are expected to nish between $9 million and $15 million over budget. The City has received $10.8 million in unbudgeted permit revenue from the Ryan Field project. The City received direction from the Finance and Budget Committee to deposit these in the General Fund and use them to cover expenses and delay any property tax increase. Through August, Income Taxes exceeded 2023 returns by 8%. Through the rst three months of 2024, Sales Taxes and Home Rule Sales Taxes exceeded 2024 returns by nearly 6%, but these have leveled off since and are mirroring 2023 returns. Other local revenues like Recreation Program Fees, Ticket Fines, and Ambulance Fees are on pace to meet or exceed budget. Several revenues have fallen precipitously from the record highs that the City saw in 2022. Real Estate Transfer Taxes nished 2022 at $5.5 million, but given high interest rates and a slower real estate market, they nished 2023 at $3.3 million and are on pace to nish around $2.7 million in 2024, pending any large commercial transactions at the end of the year. Personal Property Replacement Taxes (PPRT) nished 2022 at a record $5.6 million but nished 2023 at just $4.1 million and are projected to nish 2024 well below $3 million due to changes in allocations set by the State. These reductions are expected to continue into 2025. In terms of expenses, the greatest variance compared to the budget is the staff vacancy rate. The 2024 budget included a 4% vacancy rate, which would result in $3.7 million in salary savings against the budget. The City will likely nish the year with a vacancy rate of around 8%, which would result in $7.4 million in salary savings. After revenues and expenses, the General Fund is expected to nish the year between an operating decit of $4.1 million and an operating surplus of $3.2 million (against a budgeted decit of $10.5 million), drawing on current reserves. Figure 6: Projected FY 2024 Ending General Fund Balance FY 24 Budget FY 24 Low Projection FY 24 High Projection Beginning Fund Balance $49,066,471 $49,066,471 $49,066,471 Revenues $133,454,976 $143,062,879 $148,497,779 Expenses -$147,632,759 -$146,700,760 -$146,700,760 Purchase of Little Beans (Unbudgeted) -$2,711,226 -$2,711,226 Transfer for Ladder Truck (Unbudgeted) -$2,300,000 -$2,300,000 Transfer to Special Assessment Fund (Unbudgeted) -$1,000,000 -$1,000,000 Staff Vacancy Savings $3,705,216 $5,557,824 $7,410,432 Surplus / (Decit) -$10,472,567 -$4,091,283 $3,196,225 Projected Ending Fund Balance $38,593,904 $44,975,188 $52,262,696 While any net decit will be covered with reserves, the FY 2025 budget proposes to continue to draw on the fund balance. This section will detail the total amount of excess reserves and the amount needed to balance the FY 2025 budget. General Fund FY 2025 Revenues The 2025 General Fund budget reects $140.2 million in revenues and operating transfers. This is a $6.8 million increase compared to $133.5 million in the FY 2024 adopted budget. The table below shows the General Fund budget from 2023 to 2025. As it shows, revenues have increased by 5.2% compared to the 2024 budget. Expenditures have increased by 5.1%, with the largest increases in operating transfers for public safety pensions and personnel costs. Operating expenditures have increased by just 0.1%. City of Evanston | Budget Book 2025 Page 10 -- 10 of 483 -- Figure 7: General Fund Budget Summary (FY 2023 - FY 2025) FY 2023 Adopted FY 2024 Adopted FY 2025 Adopted % Change Revenues $ 109,623,211 $ 123,481,586 $ 129,846,245 5.2% Operating Transfers In $ 8,028,949 $ 9,973,390 $ 10,381,740 4.1% TOTAL $ 117,652,160 $ 133,454,976 $ 140,227,985 5.1% Personnel Expenditures $ 78,725,100 $ 90,880,775 $ 94,716,119 4.2% Operating Expenditures $ 15,894,328 $ 18,595,984 $ 18,615,339 0.1% Operating Transfers Out $ 33,118,186 $ 34,450,784 $ 37,946,944 10.1% TOTAL $ 127,737,614 $ 143,927,543 $ 151,278,402 5.1% Net Surplus/(Decit) $ (10,085,454) $ (10,472,567) $ (11,050,417) 5.5% Use of Fund Balance $ 10,085,454 $ 10,532,793 $ 11,085,000 5.2% Note: % Change from FY 2024 Adopted to FY 2025 Adopted Budget. The largest revenue increases are the State Income Tax ($2 million), Recreation Program Fees ($1.2 million), Building Permits ($750,000), and Ticket Fines ($700,000). Below is a summary of the 19 General Fund revenues over $2.5 million. These revenues collectively account for 84% of total General Fund revenues. Figure 8: Major General Fund Revenues (FY 2024 - FY 2025) Account Description 2024 Adopted Budget 2025 Adopted Budget Change Reason Property Tax - Pensions $ 19,990,105 $ 19,990,105 $ - Held at at the 2022 levy per public safety pension policy. State Income Tax $ 11,500,000 $ 13,500,000 $ 2,000,000 Based on per capita estimates provided by the Illinois Municipal League. Sales Tax $ 13,000,000 $ 13,350,000 $ 350,000 Based on current trends and ination. Home Rule Sales Tax $ 10,600,000 $ 10,500,000 $ (100,000) Based on current trends and ination. Property Tax - GF Operating $ 9,057,297 $ 9,449,797 $ 392,500 Overall City portion of property tax levy held at. Recreation Program Fees $ 7,052,000 $ 8,217,409 $ 1,165,409 Increase in participation as well as addition of South End Recreation Center. Building Permits $ 4,225,100 $ 5,000,000 $ 774,900 Increased building activity expected as well as enforcement of reinspection fees in the City Code. Transfer from Water Fund $ 4,129,000 $ 4,129,000 $ - Combination of three different transfer accounts to be held at. Ticket Fines - Parking $ 3,100,000 $ 3,800,000 $ 700,000 Based on actual 2023/2024 results. Liquor Tax $ 3,100,000 $ 3,300,000 $ 200,000 Based on actual 2023/2024 results. Transfer from Parking Fund $ 2,972,390 $ 2,972,390 $ - Transfer from Parking Fund held at to offset need for capital projects. Electric Utility Tax $ 2,900,000 $ 2,900,000 $ - Based on actual 2023/2024 results. Parking Tax $ 2,900,000 $ 2,900,000 $ - Based on actual 2023/2024 results. State Use Tax $ 3,200,000 $ 2,900,000 $ (300,000) Based on estimates provided by the Illinois Municipal League. Wheel Tax $ 2,800,000 $ 2,800,000 $ - Based on actual results in 2023 and no collection of late penalties. Ambulance Service $ 3,200,000 $ 2,800,000 $ (400,000) Based on current trends. Varying results throughout 2024 making it hard to project 2025. GEMT Service Revenue $ 2,500,000 $ 2,500,000 $ - Based on current trends. Varying results throughout 2024 making it hard to project 2025. Real Estate Transfer Taxes $ 2,750,000 $ 2,500,000 $ (250,000) Decrease in real estate transfer activity given current interest rates. Personal Property Replacement Taxes $ 3,500,000 $ 2,500,000 $(1,000,000) Based on estimates provided by the Illinois Municipal League and lower returns. City of Evanston | Budget Book 2025 Page 11 -- 11 of 483 -- Property Taxes When staff met with members of the City Council in early 2024, a majority stressed an unwillingness to raise the property tax levy as long as the City had strong reserves that could make up for any structural decits. As such, the City’s portion of the property tax levy is at in the adopted budget. However, the General Fund, Human Services Fund, Debt Service Fund, and Solid Waste Fund are utilizing reserves to make up for structural decits and ensure the City meets its pension and debt service obligations. A summary of the component parts of the City’s levy is below. All adjustments are offset: Net increase in the General Fund tax levy of $392,500 to cover a portion of increases to employer share of IMRF contributions as a result of IMRF calculations. Net increase to the Human Services Fund levy of $290,000. Expenses in this fund have increased signicantly to $6,360,977 with the addition of the CARE Team, increased social services grants, and higher wages and participation in the Mayor’s Summer Youth Employment Program (MYSEP), and 90% of the revenue for this fund is the $3,650,000 property tax levy. One-time $300,000 decrease to the General Assistance Fund of tax levy to support increases in spending in the Human Services Fund. One-time $382,500 decrease to the Solid Waste Fund levy to offset the increase to the property tax levy. City debt service has increased from $12,766,093 to $14,159,314. The adopted budget uses the fund balance in the Debt Service Levy to cover this increase in 2025. The public safety pension levies have remained at in line with the public safety pension policy adopted by the City Council. Following the policy, the remaining contributions will be covered using General Fund reserves and other funding sources. Figure 9: FY 2025 Adopted Tax Levy 2022 Adopted Tax Levy 2023 Adopted Tax Levy 2024 Adopted Tax Levy $ Change % Change (FY24- FY25) (FY 2023) (FY 2024) (FY 2025) General Fund Tax Levy 9,057,297 9,057,297 9,449,797 392,500 4.3% Human Services Fund 3,110,000 3,360,000 3,650,000 290,000 8.6% General Assistance Fund 1,300,000 1,050,000 750,000 -300,000 -28.6% Solid Waste Fund 1,332,500 1,332,500 950,000 -382,500 -28.7% Debt Service (City) 12,878,258 12,766,093 12,766,093 0 0.0% Fire Pension Fund 9,598,610 9,598,610 9,598,610 0 0.0% Police Pension Fund 10,391,495 10,391,495 10,391,495 0 0.0% Total City Levy 47,668,160 47,555,995 47,555,995 0 0.0% Library Fund 7,535,472 8,213,664 8,624,347 678,192 5.0% Debt Service (Library) 507,913 574,677 576,946 66,764 0.4% Total Library Levy 8,043,385 8,788,341 9,201,293 744,956 4.7% Total Levy (City and Library) 55,711,545 56,344,336 56,757,288 744,956 0.7% While the City’s property tax levy has been held at since 2021, nearly $14.2 million in reserves is being used to maintain this levy at its 2021 level in the adopted FY 2025 budget. Were these reserves not available, the City would need to consider a 30% increase to the property tax levy or identify other revenue increases or expenditure reductions. City of Evanston | Budget Book 2025 Page 12 -- 12 of 483 -- Figure 10: FY 2025 Adopted Tax Levy (If Reserves were not available) 2023 Adopted Tax Levy 2024 Levy 2024 Levy (FY 2024) If Reserves Not Available % Change Adopted Budget % Change General Fund Tax Levy 9,057,297 9,721,762 7.3% 9,449,797 4.3% Human Services Fund 3,360,000 5,950,000 77.1% 3,650,000 8.6% General Assistance Fund 1,050,000 1,000,000 -4.8% 750,000 -28.6% Solid Waste Fund 1,332,500 1,332,500 0.0% 950,000 -28.7% Debt Service (City) 12,766,093 14,159,314 10.9% 12,766,093 0.0% Fire Pension Fund 9,598,610 13,810,918 43.9% 9,598,610 0.0% Police Pension Fund 10,391,495 15,785,426 51.9% 10,391,495 0.0% Total City Levy 47,555,995 61,759,920 29.9% 47,555,995 0.0% Library Fund 8,213,664 8,624,347 5.0% 8,624,347 5.0% Debt Service (Library) 574,677 576,946 0.4% 576,946 0.4% Total Library Levy 8,788,341 9,201,293 4.7% 9,201,293 4.7% Total Levy (City and Library) 56,344,336 70,961,213 25.9% 56,757,288 0.7% General Fund FY 2025 Expenses The FY 2025 Adopted Budget includes $151.3 million in expenses in the General Fund, an increase from $143.9 million in the FY 2024 adopted budget. Reasons for these increases include the following: Public Safety Pensions - One of the largest increases in the General Fund is the City’s required contribution for public safety pensions. In July 2023, the City Council adopted a new pension policy to put the City on the path towards 100% funding of public safety pensions by 2040. Per the details laid out in the policy, this will be covered through a combination of property taxes, General Fund reserves, and other funding sources. In FY 2025, the required annual contribution will increase from $25.6 million to $29.6 million. This increase is largely a result of the impact that the 2023 approved wage increases for Police (18%) and Fire (13%) personnel will have on the total pension liability. Following the pension policy, $9.6 million will be drawn primarily from General Fund reserves to cover this additional obligation. While the City has available reserves to cover this contribution in 2025, careful consideration will need to be given to how to sustain this level of contribution in the future. Figure 11: Public Safety Pension Contributions and Funding Sources (2022-2025) 2022 2023 2024 2025 Police $ 11,194,538 $ 13,295,458 $ 13,215,001 $ 15,785,426 Fire $ 9,528,524 $ 11,793,978 $ 12,355,183 $ 13,810,918 TOTAL $ 20,723,062 $ 25,089,436 $ 25,570,184 $ 29,596,344 Property Tax Levy $ 20,118,062 $ 19,990,105 $ 19,990,105 $ 19,990,105 Other Funding Sources $ 605,000 $ 5,099,331 $ 5,580,079 $ 9,606,239 TOTAL $ 20,723,062 $ 25,089,436 $ 25,570,184 $ 29,596,344 Funding Target (by 2040) 90% 100% 100% 100% Wage Increases - The budget includes the 2025 contractual wage increases that were approved in the agreements with the City Council in 2023. The total increase in salaries and benets in the General Fund is $5.0 million across all employee groups after excluding new positions. City of Evanston | Budget Book 2025 Page 13 -- 13 of 483 -- New Positions - The adopted budget includes three new positions in the General Fund. A Plan Reviewer and Combination Building Inspector are requested in Community Development and are offset by reductions to third-party services for inspections and plan review, as well as by charging reinspection fees that are set in the code. The third position is a Field Services Manager in the Public Works Department, which will focus on improving work execution, reducing the time to complete service requests, and developing new strategies to further reduce workers' compensation costs. These positions are detailed further in the “2025 Personnel Changes” portion of the budget and the memos posted on the City’s website. Increase in Police Overtime and Comp Time - Wage increases and demand for police presence at City and community functions have resulted in a signicant increase in Police overtime in 2024. Additionally, retirements, union wage increases, and a memorandum of understanding with the police unions have resulted in a signicant increase in various payout accounts. The MOU provides 28.5 hours of comp time per quarter (114 hours annually) to ofcers and sergeants assigned to patrol units. The MOU was implemented in 2022, and the budget includes an $800,000 increase across these two accounts. Operating Requests - This year, the City focused on maintaining operating costs at their existing level. Finance staff worked closely with departments on a number of net neutral and slight reduction exercises in order to ensure minimal growth in this area. As a result, total General Fund operating expenses are increasing by just 0.1% or $19,357. In many instances, the available budget was reallocated from one account where it was not being used on a regular basis to where it was requested or needed. Some of the larger changes include: Upgrade and enhancements to the City’s website New programming in the Transportation and Mobility Division New operating expenses at the South End Recreation Center offset by new revenues Candidate fund in the City Clerk’s Ofce for the 2025 Consolidated Election A full summary of these items with memos is on the City’s website at https://www.cityofevanston.org/government/budget (https://www.cityofevanston.org/government/budget). 2025 Budget Balancing In order to balance the 2025 General Fund budget, the following measures are included: Vacancy Rate - The FY 2025 budget includes a 6% vacancy adjustment based on current stafng levels. This assumes a continued challenging hiring environment for new positions and existing vacancies, resulting in a potential net savings of $5.3 million for the General Fund. The FY 2024 budget included a 4% vacancy rate, and the City had a 6.5% vacancy rate in its most recent pay period. The City is expected to nish 2024 with a cumulative average of 8%. Incorporation of Various Fee Increases- As part of the proposed budget, staff compiled a “Menu of Options” for the City Council to consider. These included increases to various fees, implementation of new fees, and reductions to expenses. After discussions with the City Council, 13 ideas totalling $1,465,000 in revenue were included in the adopted budget including increases to various Community Development permit fees, Parks and Recreation program fees, Long Term Care License Fees, and Public WOrks right of Way Permits as well as implementation of credit card fees. Utilizing ARPA Investment Income to Offset Vehicle Purchase Expenses- Prior to the pandemic, the General Fund transferred $2 million annually to the Equipment Replacement Fund to purchase vehicles. Over the past three years, staff have utilized ARPA and ARPA interest to ease this burden on the General Fund. While there is not enough ARPA remaining unallocated in 2024, the City anticipates earning nearly $1.5 million in investment income with the cash balance in 2024 and proposes to use these funds to avoid a payment for at least another year. General Fund Reserves - The General Fund is projected to nish 2024 in a strong fund balance position given the one- time permit revenue from the Northwestern football eld project, and $12,550,000 will be used from reserves to balance the remainder of the General Fund. Northwestern Community Benets Agreement Funds - In 2023, the City established a community benets agreement with Northwestern University where $3 million per year would be given to the City annually, with $1.5 million allocated to Sustainability and Affordable Housing and the other $1.5 million to be used at the City’s discretion. In 2024, these funds were used to address decits in the General Fund, and the adopted FY 2025 budget continues this practice. Given these adjustments, the table below shows how the FY 2025 General Fund budget is balanced. City of Evanston | Budget Book 2025 Page 14 -- 14 of 483 -- Figure 12: FY 2025 General Fund Budget Balancing Worksheet General Fund Summary Revenues Expenses Net Baseline General Fund 137,262,985 144,295,723 (7,032,738) General Fund Changes (detail below) 14,050,000 6,982,679 7,067,321 General Fund Budget 151,312,985 151,278,402 34,583 General Fund Changes Revenues Expenses Notes: City-Wide Changes GF Fund Balance $11,085,000 NW Good Neighbor Revenue $1,500,000 Incorporation of Various Fee Increases $1,465,000 Vacancy Savings (4% --> 6%) -$1,813,966 Transfer to Equipment Replacement Fund -$1,500,000 2024 Required Pension Contribution $5,580,079 2025 Required Pension Contribution $4,026,160 Additional overtime and comp time per contract $500,000 New Position - Manager of Field Services $190,406 General Fund Projected Fund Balance The General Fund ended FY 2023 with a total fund balance of $49.1 million. At 49.6% of budgeted FY 2023 expenses, this exceeded the City Council’s fund balance policy of 16.66% of General Fund excess reserves by $25.2 million. As noted earlier in this summary, after revenues and expenses, the General Fund is expected to nish FY 2024 with an operating surplus as high as $3.2 million. Given the increased budgeted expenses in FY 2025 to cover the additional public safety pension contribution and increases to personnel costs, the adopted budget includes $11,085,000 in use of reserves. The graphs below illustrate the long-term impact on the General Fund if the City were to continue to draw on reserves to cover these increases to expenses. Figure 13: General Fund Balance and Required Fund Balance Projections (FY 2021 - FY 2027) Other factors that have been incorporated into this graph are a steady decrease in the City’s staff vacancy rate, elimination of $2.5 million in Grocery Tax revenues in 2026, and a at property tax levy. At the current rate, the fund balance would fall below the City’s 16.66% policy in 2026 unless the property tax levy is increased, operating expenses are reduced or alternative revenues are identied. By deferring any increases to revenues, larger single-year increases may be needed in future years to address the current trajectory. City of Evanston | Budget Book 2025 Page 15 -- 15 of 483 -- Capital Improvement Plan In FY 2024, the City issued $17.1 million in General Obligation (GO) bonds for Capital Improvement projects and $14.4 million for water infrastructure projects. The portion for Capital Improvement projects reimbursed the city for projects initiated in 2022 and 2023. The issuance of these bonds was delayed to obtain the best possible interest rate. In 2024, a reimbursement resolution was passed authorizing the City to spend $18.9 million on CIP projects from potential future bond issuances for projects initiated in 2024. As of October 31, the Capital Improvement Fund has a negative fund balance of $2.2 million and a cash balance of $6.6 million. The difference is primarily for projects that have been completed but not invoiced by the Illinois Department of Transportation (IDOT). The Capital Improvement Fund has a fund balance policy requiring that a reserve be maintained equal to 25% of expenses. The policy further states that this reserve balance "shall be used for the startup costs of the current year capital projects" until bonds are issued. The current fund balance is $7.8 million below the reserve of $5.6 million, but the city can continue to use cash on hand to move projects forward until invoices are received by IDOT. The fund balance will only continue to fall below this reserve policy until additional bonds are issued or alternative funding sources are identied. While further discussion is needed to determine how the City will pay for 2024 projects, the 2025 Adopted Budget includes a Capital Improvements Plan of $84,563,865 in total expenses across 11 funds. Details on all projects in the plan can be found in the Capital Improvements Section of the budget book. Figure 14: FY 2025 Adopted Capital Improvement Program Fund FY 2025 Adopted 187- Library Fund $1,900,000 200- Motor Fuel Tax Fund $4,469,650 215- CDBG Fund $1,160,000 335- West Evanston TIF Fund $1,560,790 365- Five Fifths TIF Fund $40,520 415- Capital Improvements Fund $25,947,000 416 - Crown Construction Fund $275,000 420- Special Assessment Fund $1,650,000 505 - Parking Fund $2,600,000 510- Water Fund $41,970,905 515- Sewer Fund $2,740,000 Pass Through Grants $250,000 Total $84,563,865 A critical portion of developing the CIP is determining the appropriate funding sources. The City uses many different types of funding to implement the CIP. The primary funding source is general obligation bonds. The City works to manage the volume of bonds issued, but it is the current choice when no other funding source is available. The adopted budget includes the following General Obligation bonds for capital improvement projects in 2025: 2025 Bonds - City: $21,195,000 2025 Bonds - Water: $14,000,000 2024 Bonds - Library Capital Improvements Fund: $1,900,000 Additionally, the budget includes IEPA ($10.5 million) and WIFIA ($11 million) loans to fund projects in the Water Fund. Other funding sources include grant funds, property tax increments, and funding from other government agencies like Motor Fuel Tax funds and CDBG Funds. Community Benets Agreement with Northwestern University In Fall 2023, the City Council approved a new Community Benets Agreement (CBA) between the City of Evanston and Northwestern University. Among the many components of the CBA is a $3 million annual contribution to the Good Neighbor Fund for fteen years beginning in 2024. Of that $3 million, $1 million is to be directed to Affordable Housing, and $500,000 is to be directed towards Sustainability efforts. The budget proposes to transfer the remaining $1.5 million to the General Fund to cover operating expenses. City of Evanston | Budget Book 2025 Page 16 -- 16 of 483 -- Enterprise Funds The City's budget consists of four enterprise funds. Enterprise funds provide services to customers at a rate to cover the cost of providing the infrastructure or service. The primary revenues for these funds are user fees while the primary expenses are infrastructure improvements, personnel and benets, and contractual services. Parking Fund – Going into FY 2025, there are a handful of infrastructure needs for City parking facilities. The adopted FY 2025 CIP includes $2.6 million in the Parking Fund for the following projects: PARC System Gate Control Improvements - $1.5 million Sherman Fire Panel/System Upgrade - $350,000 Sherman Structural Inspection - $200,000 Roof Repairs at Parking Garages - $200,000 Church Elevators - $175,000 Maple HVAC/Electrical Evaluation - $175,000 Since 2021, the Parking Fund has received $4.35 million in ARPA Funds to account for lost revenue during the pandemic. If it were not for the use of these federal relief funds, the Parking Fund would be in a decit position. The Parking Fund has an unaudited fund balance of $2.8 million as of July 31, 2024. The Parking Fund Fund Balance Policy is 16.66% of expenses, which is $1.57 million in FY 2024. Finance Staff projects the Parking Fund will end FY 2024 with at least $1.0 million in excess reserves that could be used towards these capital projects. Staff recommends using $1 million from excess Parking Fund reserves to pay for a signicant portion of these projects as well as some combination of new revenues (increased citation fees, increased parking permits, passing along credit card fees on parking transactions) or General Obligation (GO) bonds. Water Funds – The Water Fund includes operations and capital improvements for all divisions at the Water Treatment Plant as well as the Distribution Division. The adopted budget includes $41.9 million in capital spending in the Water Fund to be nanced through a combination of state and federal loans, GO Bonds, and fund balance. The City’s Water Production Bureau of the Public Works Agency has used a cost-of-service rate model to monitor the Water Fund and Sewer Fund since 2009. Since then, staff have updated the model with current information related to revenues, expenditures, and future capital improvement projects. As staff continues to input data into the cost of service model, the model indicates that the Water Fund will be in nancial trouble within a few years unless measures are taken. Several factors are placing the nancial burden on the water fund, all of which are related to the Evanston distribution system: The need to replace the aging water mains. The need to replace lead service lines as part of the water main projects. The need to replace all 10,500 lead service lines between 2027 and 2047. The increased cost of water main construction. The cost of water main and lead service line replacement must be borne by the Evanston retail customers. In 2024, the City approved a 17.5% increase in water rates and was made aware that a 23.3% increase would be needed in 2025. Both the water and sewer fund cost-of-service models were updated and reviewed to reevaluate the 2025 rate increases. The anticipated 23.3% water rate increase remains necessary. However, the sewer rate reduction can be increased from 10% anticipated last year to 13.5%, which offsets a greater part of the water rate increase. This results in a net increase to the combined water and sewer rate of 7.15% or about $10 per bi-monthly bill for the average customer. Sewer Fund – The budget includes $2.7 million in capital spending in the sewer fund by drawing upon the existing fund balance. As noted previously, staff is recommending a reduction in sewer rates to offset increases to water rates. Solid Waste Fund – The Solid Waste fund is supported primarily by charges for trash and recycling collection services. Since 2018, the fund has been receiving property tax revenue, which was increased over the course of three years, instead of implementing a rate increase at that time. While the Solid Waste Fund has made considerable progress since its negative $1.2 million fund balance in 2018, continued operation without revenue increases is not sustainable. As such, in 2022, the City Council approved the transfer of $1 million in excess General Fund reserves to the Solid Waste Fund and a 1.8% increase to rates in 2023 to avoid more substantial rate increases or increases to the property tax levy in order for the fund to maintain a positive fund balance. In December 2023, the City Council approved 7.5% increases to sanitation service fees in both 2024 and 2025 to cover contractual wage increases and increased costs to provide services. City of Evanston | Budget Book 2025 Page 17 -- 17 of 483 -- Budget Priorities and City Council Goals Based upon the feedback received from the community and the City Council, staff focused on the following six Council Goals for 2023-25 during the creation of this adopted 2025 budget. Throughout each department section, the budget touches on key FY 2024 accomplishments and FY 2025 initiatives that are planned to make progress on these goals. Housing — Expand the supply of safe and affordable housing in every neighborhood of Evanston. CARP — Achieve Evanston’s 2025 Climate Action and Resilience Plan goals (https://www.cityofevanston.org/home/showdocument?id=45170). Economic Development — Invest in and bolster Evanston’s unique identity and culture. Foster growth and stability for existing and new Evanston businesses. Ensure pathways to economic growth for residents. Finance — Responsible and sustainable stewardship of city assets. Public Safety — Ensure Evanston is safe and welcoming to all. Implement best practices and policies and develop coordinated alternative public safety responses. Public Health — Make signicant and measurable progress toward addressing E-plan priorities (https://www.cityofevanston.org/government/departments/health-human-services/partnerships/eplan). Conclusion Moving into 2025, there are several items that the City Council will need to consider. Ensure the long-term sustainability of the City’s General Fund, given that decit budgeting in the last couple of years has been primarily due to the use of the General Fund reserves towards increasing public safety pension contributions and capital project needs. A long-term solution to fund increases to public safety pension contributions and capital project needs, including a few major building construction/rehab projects. Identify the funding source for 2024 CIP expenditures and prioritize CIP expenditures for 2025. Sustain the operation of the City’s enterprise funds, primarily the Water Fund, where outside funding is not readily available, necessitating rate increases to keep up with water main and lead service replacement. Finally, I would like to thank the city staff, especially the budget team, for their efforts in preparing this adopted budget. I would also like to thank the Mayor and the City Council for their strategic input throughout the year. The City staff looks forward to working with the Mayor and Council, the community, as well as other stakeholders to nalize a comprehensive FY 2025 budget that continues to fund all critical programs and services. Sincerely, Luke Stowe City Manager City of Evanston | Budget Book 2025 Page 18 -- 18 of 483 -- Changes from Proposed Budget to Adopted Budget Throughout City Council meetings from October to December, a number of changes were made to the original proposed budget prior to adoption. The original proposed budget, released in October 2024, included $398,934,953 in expenses (including transfers) and $360,205,961 in revenues (including transfers and use of fund balance). With approved changes, expenses (including transfers) were reduced to $395,488,418 and revenues (including transfers and use of fund balance) to $356,981,156. Adjustments to Expenses Fund Description of Adjustment Adjustment Amount Good Neighbor Fund Erred in including spending on racial equity, downtown revitalization, and local workforce development as a direct payment from NU. ($1,250,000) CIP Reduced amount of bond issuance and CIP. ($2,549,000) MFT Revised amount for CIP. $352,465 TOTAL ($3,446,535) Adjustments to Revenues Fund Description of Adjustment Adjustment Amount General Fund Increased a transfer to TIF to match transfer out of TIF. $50 SSA 9 Revised net levy based on budget from SSA 9. ($855) Good Neighbors Fund Erred in including spending on racial equity, downtown revitalization, and local workforce development as a direct payment from NU. ($1,250,000) CIP Reduced amount of bond issuance and CIP. ($2,549,000) General Fund Increases to various permits, licenses, and fees by City Council. $1,465,000 General Fund Reduce use of fund balance with approval of various fees, permits and licenses. ($1,465,000) Parking Increases for various parking fees (residential permits, meter rates on the lakefront, and credit card fees). $575,000 TOTAL ($3,224,805) City of Evanston | Budget Book 2025 Page 19 -- 19 of 483 -- All Funds Summary (Adjusted for Interfund Transfers) The City's FY 2025 Budgeted expenses (adjusted for interfund transfers) in all 39 funds are summarized below. Fund FY 2024 Net Budget (Excluding Transfers) FY 2025 Adopted Budget Less Transfers to Other Funds FY 2025 Net Budget (Excluding Transfers) FY 2024 vs FY 2025 ($) General Fund (100) $109,476,759 $151,278,402 $37,946,944 $113,331,458 $3,854,699 American Rescue Plan (170) $23,858,091 $18,062,975 $1,500,000 $16,562,975 ($7,295,116) General Assistance Fund (175) $1,420,890 $1,342,920 $1,342,920 ($77,970) Human Services Fund (176) $5,258,432 $6,360,977 $6,360,977 $1,102,545 Reparations Fund (177) $3,501,000 $1,301,000 $1,301,000 ($2,200,000) Sustainability Fund (178) $2,000,488 $1,706,513 $1,706,513 ($293,975) Good Neighbor Fund (180) $314,000 $3,164,000 $3,000,000 $164,000 ($150,000) Library Fund (185) $9,580,822 $10,007,246 $360,325 $9,646,921 $66,099 Library Debt Service Fund (186) $574,677 $576,946 $576,946 $2,269 Library Capital Improvement Fd (187) $550,000 $1,900,000 $1,900,000 $1,350,000 Motor Fuel Tax Fund (200) $6,620,000 $6,359,650 $6,359,650 ($260,350) Emergency Telephone (E911) Fund (205) $1,658,681 $1,862,841 $119,142 $1,743,699 $85,018 Foreign Fire Insurance (206) $0 $200,000 $200,000 $200,000 Special Service Area (SSA) #9 (210) $575,000 $642,145 $642,145 $67,145 CDBG Fund (215) $3,115,538 $3,788,998 $3,788,998 $673,459 CDBG Loan Fund (220) $440,000 $306,565 $306,565 ($133,435) Home Fund (240) $2,021,202 $2,275,912 $2,275,912 $254,710 Affordable Housing Fund (250) $2,927,538 $2,362,480 $2,362,480 ($565,058) Debt Service Fund (320) $15,466,634 $15,988,861 $15,988,861 $522,227 Howard-Ridge TIF Fund (330) $115,000 $857,413 $343,913 $513,500 $398,500 West Evanston TIF Fund (335) $4,332,000 $2,823,340 $110,550 $2,712,790 ($1,619,210) Dempster-Dodge TIF Fund (340) $2,000 $205,343 $193,343 $12,000 $10,000 Chicago-Main TIF (345) $525,010 $1,158,000 $307,990 $850,010 $325,000 Special Service Area (SSA) #6 (350) $220,000 $220,000 $220,000 $0 Special Service Area (SSA) #7 (355) $140,000 $140,000 $140,000 $0 Special Service Area (SSA) #8 (360) $60,200 $60,200 $60,200 $0 Special Service Area (SSA) #10 (361) $0 $90,000 $90,000 $90,000 Five-Fifths Fund (365) $100,000 $1,224,370 $73,850 $1,150,520 $1,050,520 Capital Improvements Fund (415) $25,218,500 $26,222,000 $26,222,000 $1,003,500 Crown Construction Fund (416) $200,060 $788,429 $588,369 $200,060 $0 Crown Maintenance Fund (417) $175,000 $175,000 $175,000 $0 Special Assessment Fund (420) $452,550 $1,880,681 $230,631 $1,650,050 $1,197,500 Parking System Fund (505) $5,881,897 $11,883,699 $3,549,467 $8,334,232 $2,452,335 Water Fund (510) $81,529,268 $68,788,582 $6,028,135 $62,760,447 ($18,768,821) Sewer Fund (515) $9,765,146 $10,483,001 $2,012,051 $8,470,950 ($1,294,196) Solid Waste Fund (520) $6,855,183 $6,925,058 $418,600 $6,506,458 ($348,725) Fleet Services Fund (600) $4,213,122 $4,204,265 $4,204,265 ($8,857) Equipment Replacement Fund (601) $3,365,167 $5,496,912 $5,496,912 $2,131,745 Insurance Fund (605) $22,994,770 $22,373,693 $22,373,693 ($621,077) TOTAL: $355,504,626 $395,488,418 $56,783,310 $338,705,108 ($16,799,518) City of Evanston | Budget Book 2025 Page 20 -- 20 of 483 -- All Funds Summary (incl. Interfund Transfers) The City's FY 2025 Budgeted expenses (including interfund transfers) in all 39 funds are summarized below. Fund FY 2022 Actual FY 2023 Actual FY 2024 Adopted Budget FY 2025 Adopted Budget FY 2024 vs FY 2025 ($) General Fund (100) $116,484,137 $143,029,844 $143,927,543 $151,278,402 $7,350,859 American Rescue Plan (170) $7,659,448 $7,434,037 $25,108,091 $18,062,975 ($7,045,116) General Assistance Fund (170) $1,004,058 $1,091,177 $1,420,890 $1,342,920 ($77,970) Human Services Fund (176) $2,562,719 $4,246,737 $5,258,432 $6,360,977 $1,102,545 Reparations Fund (177) $272,499 $2,261,405 $3,501,000 $1,301,000 ($2,200,000) Sustainability Fund (178) $238,368 $567,747 $2,000,488 $1,706,513 ($293,975) Good Neighbor Fund (180) $174,555 $557,887 $3,314,000 $3,164,000 ($150,000) Library Fund (185) $7,863,330 $7,762,567 $9,941,147 $10,007,246 $66,099 Library Debt Service Fund (186) $504,988 $507,913 $574,677 $576,946 $2,269 Library Capital Improvement Fd (187) $173,737 $1,192,903 $550,000 $1,900,000 $1,350,000 Motor Fuel Tax Fund (200) $4,401,563 $2,831,512 $6,620,000 $6,359,650 ($260,350) Emergency Telephone (E911) Fund (205) $1,649,923 $1,664,398 $1,777,823 $1,862,841 $85,018 Foreign Fire Insurance (206) $238,583 $261,615 $0 $200,000 $200,000 Special Service Area (SSA) #9 (210) $593,856 $640,515 $575,000 $642,145 $67,145 CDBG Fund (215) $2,332,271 $2,020,464 $3,115,538 $3,788,998 $673,460 CDBG Loan Fund (220) $17,638 $151,862 $440,000 $306,565 ($133,435) Home Fund (240) $360,412 $104,159 $2,021,202 $2,275,912 $254,710 Affordable Housing Fund (250) $540,780 $487,487 $2,927,538 $2,362,480 ($565,058) Debt Service Fund (320) $15,703,413 $15,203,557 $15,466,634 $15,988,861 $522,227 Howard-Ridge TIF Fund (330) $1,889,560 $1,553,879 $478,513 $857,413 $378,900 West Evanston TIF Fund (335) $2,378,521 $2,282,700 $4,407,000 $2,823,340 ($1,583,660) Dempster-Dodge TIF Fund (340) $181,791 $185,426 $178,857 $205,343 $26,486 Chicago-Main TIF (345) $418,529 $2,722,028 $797,490 $1,158,000 $360,510 Special Service Area (SSA) #6 (350) $221,862 $206,759 $220,000 $220,000 $0 Special Service Area (SSA) #7 (355) $147,094 $144,223 $140,000 $140,000 $0 Special Service Area (SSA) #8 (360) $61,162 $60,632 $60,200 $60,200 $0 Special Service Area (SSA) #10 (361) $0 $0 $0 $90,000 $90,000 Five-Fifths Fund (365) $135,901 $920,970 $100,000 $1,224,370 $1,124,370 Capital Improvements Fund (415) $12,574,553 $14,164,514 $25,218,500 $26,222,000 $1,003,500 Crown Construction Fund (416) $1,117,055 $1,013,010 $819,178 $788,429 ($30,749) Crown Maintenance Fund (417) $34,951 $0 $175,000 $175,000 $0 Special Assessment Fund (420) $1,036,322 $1,137,031 $878,202 $1,880,681 $1,002,479 Parking System Fund (505) $11,862,976 $12,888,981 $9,431,364 $11,883,699 $2,452,335 Water Fund (510) $18,954,133 $21,683,305 $87,557,403 $68,788,582 ($18,768,821) Sewer Fund (515) $7,089,513 $7,604,285 $11,406,267 $10,483,001 ($923,266) Solid Waste Fund (520) $5,604,988 $6,191,417 $7,273,783 $6,925,058 ($348,725) Fleet Services Fund (600) $3,506,681 $4,137,721 $4,213,122 $4,204,265 ($8,857) Equipment Replacement Fund (601) $1,514,557 $1,596,799 $3,365,167 $5,496,912 $2,131,745 Insurance Fund (605) $17,218,850 $19,192,139 $22,994,770 $22,373,693 ($621,077) TOTAL: $248,725,277 $289,703,605 $408,254,819 $395,488,418 ($12,766,402) City of Evanston | Budget Book 2025 Page 21 -- 21 of 483 -- Property Tax Levy 2022 ADOPTED 2023 ADOPTED 2024 ADOPTED 2025 ADOPTED CHANGE ($) CHANGE (%) GENERAL FUND - CORPORATE Gross Levy 7,629,834 8,414,703 8,414,703 8,371,551 Loss Factor* 228,895 252,441 252,441 209,289 Net Levy $ 7,400,939 $ 8,162,262 $ 8,162,262 $ 8,162,262 $0 0.0% GENERAL FUND - IMRF PENSION Gross Levy 1,293,982 922,716 922,716 1,320,549 Loss Factor* 38,819 27,681 27,681 33,014 Net Levy $ 1,255,163 $ 895,035 $ 895,035 $ 1,287,535 $392,500 43.9% HUMAN SERVICES FUND Gross Levy 3,206,186 3,206,186 3,463,918 3,743,590 Loss Factor* 96,186 96,186 103,918 93,590 Net Levy $ 3,110,000 $ 3,110,000 $ 3,360,000 $ 3,650,000 $290,000 8.6% SOLID WASTE FUND Gross Levy 1,373,711 1,373,711 1,373,711 974,359 Loss Factor* 41,211 41,211 41,211 24,359 Net Levy $ 1,332,500 $ 1,332,500 $ 1,332,500 $ 950,000 $ (382,500) -28.7% FIRE PENSION FUND Gross Levy 9,534,561 9,895,474 9,895,474 9,844,728 Loss Factor* 286,037 296,864 296,864 246,118 Net Levy $ 9,248,524 $ 9,598,610 $ 9,598,610 $ 9,598,610 $0 0.0% POLICE PENSION FUND Gross Levy 11,205,709 10,712,881 10,712,881 10,657,944 Loss Factor* 336,171 321,386 321,386 266,449 Net Levy $ 10,869,538 $ 10,391,495 $ 10,391,495 $ 10,391,495 $0 0.0% CITY LEVY SUBTOTAL Gross Levy 34,243,984 34,525,672 34,783,403 34,912,720 Loss Factor* 1,027,320 1,035,770 1,043,502 872,818 TOTAL CITY NET LEVY $ 33,216,664 $ 33,489,902 $ 33,739,902 $ 34,039,902 $ 300,000 0.9% GENERAL ASSISTANCE (GA) FUND Gross Levy 1,340,206 1,340,206 1,082,474 769,231 Loss Factor* 40,206 40,206 32,474 19,231 TOTAL GA FUND NET LEVY $ 1,300,000 $ 1,300,000 $ 1,050,000 $ 750,000 $(300,000) -28.6% LIBRARY FUND Gross Levy 7,476,289 7,768,528 8,467,695 8,845,484 Loss Factor* 224,289 224,289 254,031 221,137 TOTAL LIBRARY NET LEVY $ 7,252,000 $ 7,535,472 $ 8,213,664 $ 8,624,347 $ 410,683 5.0% DEBT SERVICE FUND Gross Levy 14,143,427 13,522,171 13,404,398 13,160,921 Loss Factor* 707,171 643,913 638,305 394,828 Net Levy $ 13,436,256 $ 12,878,258 $ 12,766,093 $ 12,766,093 $0 0.0-% LIBRARY DEBT SERVICE Gross Levy 533,289 533,309 603,411 594,790 Loss Factor* 26,664 25,396 28,734 17,844 Net Levy - Library Debt $ 506,625 $ 507,913 $ 574,677 $ 576,946 $2,269 0.4% DEBT SERVICE LEVY SUBTOTAL Gross Levy 14,676,717 14,055,480 14,007,809 13,755,710 Loss Factor* 733,836 699,309 667,039 412,671 DEBT SERVICE NET LEVY $ 13,942,881 $ 13,386,171 $ 13,340,770 $ 13,343,039 $ 2,269 0.0% TOTAL GROSS LEVY $ 57,737,195 $ 57,689,886 $58,341,381 $58,283,145 $(58,235) -0.1% Total Loss Factor* $2,025,650 $1,978,341 $1,997,046 $1,525,857 $(471,189) -23.6% TOTAL NET LEVY $55,711,545 $55,711,545 $56,344,336 $56,757,288 $412,952 0.7% *A 3% loss factor for Debt Service and a 2.5% loss factor for all other levies will be applied by Cook County. City of Evanston | Budget Book 2025 Page 22 -- 22 of 483 -- City of Evanston | Budget Book 2025 Page 23 -- 23 of 483 -- Property Tax Explanation Each individual property in Cook County is assessed a property tax based on the property taxes levied by all of the taxing districts that support the property. You can look up your home or business's property tax information online . Learn more about how the property tax rate is calculated by Cook County. Cook County releases a summary report each year providing an average Composite Tax rate for each community, which is the average property tax rate for all properties within each municipality. This rate can be used to compare your individual home's property tax rate versus the average composite rate in your community, as well as to compare the average composite tax rate across municipalities. Other counties in Illinois release similar composite rate calculations each year. In early 2024, Evanston's Finance & Budget Committee asked staff to create a list of Peer Communities to compare various attributes, nancial gures, and policies. More information on how those peer communities were selected can be found on the Finance & Budget Committee website . Property Tax Rate Comparison The table below shows how Evanston's 2023 Composite Tax Rate compares to its seven Peer Communities. This table also reects communities' libraries and Park Districts (where applicable) to help make this more of an "apples to apples" comparison between communities. Most other communities have a separate Park District as separate taxing body from the municipality. Community 2023 Composite Rate 2023 Municipality Rate 2023 Library Rate 2023 Park District Rate Municipality + Library + Park District Rate Municipality + Library + Parks as a % of the Composite Rate Oak Park 10.811 1.622 0.482 0.521 2.625 24.28% Palatine 9.825 0.978 0.353 0.649 1.98 20.15% Arlington Heights 9.204 1.009 0.394 0.481 1.884 20.47% Skokie 8.986 0.486 0.43 0.407 1.323 14.72% Park Ridge 8.985 0.706 0.2 0.524 1.43 15.92% Des Plaines 8.694 0.923 0.224 0.441 1.588 18.27% Bloomington* 8.690 0.993 0.293 0 1.286 14.79% Evanston* 8.066 1.298** 0.221 0 1.519 18.83% *Bloomington and Evanston have a Parks and Recreation Department, not a separate taxing Park District **Evanston Municipality rate also includes the General Assistance property tax levy Property Tax Amount Comparison The table below shows the approximate dollar amount for a $500,000 home in Evanston and its seven Peer Communities. It also shows approximately how much goes towards each 1) Municipality + Library + Park District, 2) its elementary and secondary school districts, and 3) all other taxing bodies. An individual property PIN in all of these communities may be higher or lower depending on the specic combination of taxing districts servicing a property. Community Home Value 2023 Average Composite Rate Approximate Tax Bill for Average Composite Rate Approximate Property Tax towards Municipality + Library + Park District Approximate Property Tax towards Elementary & Secondary School Districts Approximate Property Tax Bill towards All Other Taxing Districts Oak Park $500,000.00 10.811 $16,304.61 $3,958.89 $10,136.28 $2,209.44 Palatine $500,000.00 9.825 $14,817.57 $2,986.14 $10,021.66 $1,809.78 Arlington Heights $500,000.00 9.204 $13,881.01 $2,841.35 $8,860.38 $2,179.28 Skokie $500,000.00 8.986 $13,552.24 $1,995.28 $10,243.35 $1,313.60 Park Ridge $500,000.00 8.985 $13,550.73 $2,156.65 $9,605.41 $1,788.67 Des Plaines $500,000.00 8.694 $13,111.86 $2,394.94 $8,860.38 $1,856.53 Bloomington $500,000.00 8.690 $13,105.82 $1,939.48 $7,807.69 $3,358.65 Evanston $500,000.00 8.066 $11,791.28 $2,220.55 $7,943.69 $1,627.04 *Evanston Municipality rate also includes the General Assistance property tax levy Note: Total taxes for all communities include the Cook County Homeowners exemption. City of Evanston | Budget Book 2025 Page 24 -- 24 of 483 -- GENERAL INFORMATION City of Evanston | Budget Book 2025 Page 25 -- 25 of 483 -- About the City The City of Evanston The City of Evanston covers a stretch of four miles along Lake Michigan’s picturesque western shoreline. The City’s eight square miles include residential neighborhoods encircling thoughtfully-planned business districts and recreational facilities. Ongoing development of both residential and commercial properties has brought the City of Evanston a cosmopolitan avor while retaining a close-knit suburban atmosphere. Evanston boasts a diverse populace in terms of religious, racial, educational, and economic composition. Interspersed throughout the community are over 290 acres of parks, including tennis courts, ve public swimming beaches, athletic elds, and bicycling and jogging trails. The City of Evanston operates under the Council-Manager form of government. The non-partisan legislative body is comprised of ten elected ofcials consisting of a Mayor and nine Ward Council Members. Through the Council-Manager form of government, elected ofcials create policy and direct the City Manager to implement the plan. This places the responsibility for day-to-day provision of services on a professional manager and staff. The Budget Document The Budget Document serves as a policy guide which sets the nancial course of the City of Evanston and denes the service priorities provided to the community. The City uses fund accounting for its operations in accordance with best practices and legal requirements. A fund is a separate accounting entity with a self- balancing set of accounts. The 2024 Budget includes 40 funds. Most departments have operations in multiple funds. More information can be found on the "Fund Structure and Descriptions" page. The City’s main operating fund, the General Fund, provides resources for the essential services expected from a local government, including Police, Fire, Parks & Recreation, Health and Human Services, Community Development, Public Works, and Administrative Services. It is primarily supported by taxes, as well as charges for services, nes and various fees from sources such as permits and licenses. Other Funds include Special Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds, Internal Service Funds, and Pension Trust Funds. City of Evanston | Budget Book 2025 Page 26 -- 26 of 483 -- Population Overview TOTAL POPULATION 77,181 1.6% vs. 2021 GROWTH RANK 1712 out of 2735 Municipalities in Illinois DAYTIME POPULATION 87,768 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates POPULATION BY AGE GROUP Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 70k 72.5k 75k 77.5k 80k <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Evanston | Budget Book 2025 Page 27 -- 27 of 483 -- Household Analysis TOTAL HOUSEHOLDS 30,900 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. * Data Source: American Community Survey 5-year estimates 12% lower than state average Family Households 41% 14% lower than state average Married Couples 41% 22% higher than state average Singles 36% 30% higher than state average Senior Living Alone 22% City of Evanston | Budget Book 2025 Page 28 -- 28 of 483 -- Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. HOUSEHOLD INCOME Above $200,000 23% 87% higher than state average Median Income 93,188 19% higher than state average Below $25,000 13% 15% lower than state average * Data Source: American Community Survey 5-year estimates Over $200,000 $150,000 to $200,000 $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 to $75,000 $25,000 to $50,000 Below $25,000 City of Evanston | Budget Book 2025 Page 29 -- 29 of 483 -- Housing Overview 2022 MEDIAN HOME VALUE 454,600 * Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HOME VALUE DISTRIBUTION * Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HOME OWNERS VS RENTERS Evanston 44% Rent 56% Own State Avg. 33% Rent 67% Own * Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 350k 400k 450k 300k 500k > $1,000,000 $750,000 to $999,9… $500,000 to $749,9… $400,000 to $499,… $300,000 to $399,9… $250,000 to $299,9… $200,000 to $249,9… $150,000 to $199,999 $100,000 to $149,9… $50,000 to $99,999 < $49,999 City of Evanston | Budget Book 2025 Page 30 -- 30 of 483 -- Principal Property Taxpayers Below is a list of the top Principal Property Taxpayers in the City of Evanston, as provided in the 2023 Annual Comprehensive Financial Report. City of Evanston | Budget Book 2025 Page 31 -- 31 of 483 -- Organization Chart The City of Evanston operates under a Council-Manager form of government. The non-partisan legislative body is comprised of ten elected ofcials consisting of a Mayor and nine ward Council Members. Through the Council-Manager form of government, elected ofcials create policy and direct the City Manager in the implementation of those plans. This places the responsibility for day-to-day provision of services on a professional manager and staff. City of Evanston Org Chart City of Evanston Residents Elected Ofcials Mayor Daniel Biss City Council Boards and Commissions Evanston Public Library Yolande Wilburn Executive Director City Manager Luke Stowe Deputy City Manager Carina Sanchez Law Alexandra Ruggie Corporation Counsel Administrative Services Michael Rivera Interim Director Police Schenita Stewart Police Chief Health & Human Services Ikenga Ogbo Director Parks & Recreation Audrey Thompson Director Deputy City Manager Stephen Ruger Finance Hitesh Desai CFO Community Development Sarah Flax Director Fire Paul Polep Fire Chief Public Works Agency Edgar Cano Director City Clerk Stephanie Mendoza City of Evanston | Budget Book 2025 Page 32 -- 32 of 483 -- 2025 Budget Calendar Date(s) Task/Step/Meeting Jan 1, 2024 Fiscal Year 2024 Begins. Feb 26 – Mar 14, 2024 Staff met individually with Councilmembers and the Mayor about preliminary FY 2025 Budget Planning ideas. Mar 28 – Apr 3, 2024 Staff met individually with Finance & Budget Committee Members (not on Council) about preliminary FY 2025 Budget Planning ideas. May 13, 2024 Staff presented aggregated comments from February-April meetings to the City Council. May 10-31, 2024 Finance Staff held preliminary Budget Meetings with Departments about the FY 2025 Budget Planning Process. Jun 1, 2024 Finance Staff provide FY 2025 Budget Planning Materials to Departments. Departments began developing Department Budgets. Jun 24-28, 2024 Finance Staff met with Departments about Position Control and Personnel Changes July 2024 Departments continued developing Department Budgets. Finance Staff hosted trainings for staff on Budget Planning Materials. Finance Staff initialized Budget Planning settings in New World ERP. Aug 1-23, 2024 Finance and CMO met with Departments about their FY 2025 Budgets. Finance Staff began compiling FY 2025 Budget Documentation. Aug 26 – Sep 6, 2024 Finance and CMO met with Departments again about FY 2025 Budgets. Sep 6, 2024 FY 2025 Department Budgets and Budget Requests “Soft Locked” Sep 6 – Oct 2, 2024 Finance Staff nished compiling Budget Documentation. Finance Staff reviewed and entered FY 2025 Proposed Budget numbers in New World ERP and ClearGov. Oct 4, 2024 FY 2025 Proposed Budget was published on the City’s website. Oct 8, 2024 FY 2025 Proposed Budget presented at the regular Finance & Budget Committee meeting. Oct 14, 2024 FY 2025 Proposed budget presented at the regular City Council meeting. Oct 15 – Nov 25, 2024 Staff rene and update the FY 2025 Proposed Budget based on the feedback received from City Council, Finance & Budget Committee, and the Community. Oct 28, 2024 FY 2025 Budget Public Hearing at the regular City Council meeting. Oct 21 – Nov 8, 2024 FY 2025 Proposed Budget presented at Ward meetings and Budget Town Hall Nov 4, 2024 FY 2025 Truth in Taxation Hearing at a (tentative) Special City Council meeting Nov 11, 2024 Budget Discussion and Introduction of Tax Levy Ordinances at the regular City Council meeting. Nov 25, 2024 FY 2025 Budget Adopted by the City Council. December 2024 Following approval by City Council, FY 2025 Adopted Budget is published on the City’s website. Dec 27, 2024 Tax Levy ling deadline with Cook County City of Evanston | Budget Book 2025 Page 33 -- 33 of 483 -- Fund Structure The City's Budget is divided into 39 funds and organized by departments. Funds are the largest nancial unit of the City's budget. Departments are functional units of government, and lay across the City's funds. The funds are categorized into different types, as shown in the table below. Fund Type Fund Title Fund Type Fund Title General Funds General Fund (100) Special Revenue Funds American Rescue Plan (170) Human Services Fund (176) General Assistance Fund (175) Reparations Fund (177) Debt Service Funds Debt Service Fund (320) Sustainability Fund (178) Howard-Ridge TIF Fund (330) Good Neighbor Fund (180) West Evanston TIF Fund (335) Motor Fuel Tax Fund (200) Dempster-Dodge TIF Fund (340) Emergency Telephone (E911) Fund (205) Chicago-Main TIF (345) Foreign Fire Insurance (206) Five-Fifths Fund (365) CDBG Fund (215) Special Service Area (SSA) #6 (350) CDBG Loan Fund (220) Special Service Area (SSA) #7 (355) Home Fund (240) Special Service Area (SSA) #8 (360) Affordable Housing Fund (250) Special Service Area (SSA) #9 (210) Special Service Area (SSA) #10 (361) Internal Service Funds Fleet Services Fund (600) Equipment Replacement Fund (601) Capital Project Funds Capital Improvements Fund (415) Insurance Fund (605) Crown Construction Fund (416) Crown Maintenance Fund (417) Component Unit Funds Library Fund (185) Special Assessment Fund (420) Library Debt Service Fund (186) Library Capital Improvement Fd (187) Enterprise Funds Parking System Fund (505) Water Fund (510) Sewer Fund (515) Solid Waste Fund (520) City of Evanston | Budget Book 2025 Page 34 -- 34 of 483 -- Fund-Department Relationships Department Fund Title Department Fund Title 13 City Council General Fund (100) 40 Public Works AgencyGeneral Fund (100) Motor Fuel Tax Fund (200) 14 City Clerk General Fund (100) Capital Improvements Fund (415) Crown Construction Fund (416) 15 City Manager's Ofce General Fund (100) Crown Center Maintenance (417) Reparations Fund (177) Special Assesment Fund (420) Sustainability Fund (178) Parking System Fund (505) Water Fund (510) 17 Law General Fund (100) Sewer Fund (515) Solid Waste Fund (520) 19 Administrative Services General Fund (100) Capital Improvements Fund (415) 48 Library Library Fund (185) Parking System Fund (505) Library Debt Service Fund (186) Fleet Services Fund (600) Library Capital Improvement FD (187) Equipment Replacement Fund (601) 21 Community Development General Fund (100) 99 Non-Departmental General Fund (100) Human Services Fund (176) American Rescue Plan (170) CDBG Fund (215) Good Neighbor Fund (180) CDBG Loan Fund (220) Debt Service Fund (320) HOME Fund (240) Howard-Ridge TIF Fund (330) Affordable Housing Fund (250) West Evanston TIF Fund (335) Dempster-Dodge TIF Fund (340) 22 Police General Fund (100) Chicago-Main TIF Fund (345) Emergency Telephone (E911) Fund (205) Five Fifths Fund (365) Special Service Area (SSA) #6 (350) 23 Fire Mgmt & Support General Fund (100) Special Service Area (SSA) #7 (355) Special Service Area (SSA) #8 (360) 24 Health General Fund (100) Special Service Area (SSA) #9 (210) General Assistance Fund (175) Special Service Area (SSA) #10 (361) Human Services Fund (176) Capital Improvements Fund (415) 30 Parks and Recreation General Fund (100) Human Services Fund (176) City of Evanston | Budget Book 2025 Page 35 -- 35 of 483 -- Fund Descriptions GENERAL FUNDS General Fund - To account for all activity traditionally associated with government operations, which are not required to be accounted for in another fund. Human Services Fund – To account for social services, youth and young adult outreach, and funding distributed through the Social Services Committee. DEBT SERVICE FUNDS Debt Service Fund - To account for non-abated, general obligation payments on the principal and interest related to bonds and/or other City debt. Howard-Ridge Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. West Evanston Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Dempster-Dodge Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Chicago-Main Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Five Fifths (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Special Service Area (SSA) No. 6 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's commercial district surrounding Dempster, Chicago, and Main. Financing is provided by the City through an annual special service area property tax levy. Special Service Area (SSA) No. 7 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's East Central Street business district. Financing is provided by the City through an annual special service area property tax levy. Special Service Area (SSA) No. 8 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's West Central Street business district. Financing is provided by the City through an annual special service area property tax levy. Special Service Area (SSA) No. 9 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's central business district. Financing is provided by the City through an annual special service area property tax levy. Special Service Area (SSA) No. 10 Fund - To account for promotion, advertisement, and street maintenance costs of the area located along Howard Street from the CTA tracks to just west of Asbury Avenue. Financing is provided by the City through an annual special service area property tax levy. CAPITAL PROJECTS FUNDS Capital Improvement Fund - To account for capital projects not funded through special revenue, tax increment nancing, or enterprise funds. Capital projects include, but are not limited to: long term improvements to public buildings, the paving of city streets, and the improvement and development of recreation facilities. Financing is provided primarily by grants and general obligation bond proceeds. Crown Construction Fund - To account for all activity related to the construction of a new Robert Crown Community Center beginning in 2017. Financing is provided by general obligation bond proceeds and community contributions. City of Evanston | Budget Book 2025 Page 36 -- 36 of 483 -- Crown Center Maintenance Fund – To account for activity related to major maintenance and equipment replacement in the newly constructed Robert Crown Community Center. Funding is from the operating revenues through a transfer from the General Fund. Special Assessment Fund - To account for capital improvements (primarily alley paving) nanced by both special assessments on property owners and City contributions. ENTERPRISE FUNDS Parking Fund - To account for all City-owned parking facilities/garages, lots, and metered spaces. All activities are accounted for including administration, operations, nancing, and revenue collection. Water Fund - To account for all activity related to providing water to Evanston residents, as well as the Village of Skokie and the Northwest Water Commission. All activities necessary to provide such services are accounted for in this fund, including, but not limited to: administration, operation, maintenance, debt service, and billing/collection. Sewer Fund - To account for all activity related to providing sewer service to City residents and businesses. Activities necessary to provide such service include, but are not limited to: administration, operations, nancing, capital improvements/maintenance, and billing/collection. Solid Waste Fund – To account for all activity related to refuse, recycling, and yard waste collection and disposal. Activities necessary to provide such service include, but are not limited to: administration, operations and revenue collection. INTERNAL SERVICE FUNDS Fleet Services Fund – To account for the cost of operating the municipal service center maintenance facility for transportation vehicles/equipment used by City departments. Such costs are billed to the user departments. Equipment Replacement Fund – To account for the costs associated with the purchase of vehicles and equipment. Insurance Fund - To account for all costs related to health insurance, general liability and workers' compensation claims. This internal service fund uses “funding premium” payments from City operating funds to pay claim and premium costs incurred. COMPONENT UNIT FUNDS Library Fund – To account for the Evanston Public Library. The Evanston Public Library promotes the development of independent, self-condent, and literate citizens through the provision of open access to cultural, intellectual, and informational resources for all ages. Library Capital Fund – To account for the capital improvements to the Evanston Public Library. Funding is provided primarily through property tax levy. Library Debt Fund – To account for principal and interest payments on debt proceeds issued and allocated to the Evanston Public Library. Library Endowment Fund (not included in budget) –The Evanston Public Library established the Library Endowment in 1907 to provide, in perpetuity, a reliable source of income to support special projects and the acquisition of Library materials, equipment and capital improvements. It was expressed by the Board of Trustees that the Endowment supplement and enhance the Library’s collections, operations and facilities, never to diminish in any way the funding for the Library that is provided by federal, state or local governments. The Endowment Fund has grown to include numerous distinct funds, most of which were established in honor or memory of an individual. SPECIAL REVENUE FUNDS American Rescue Plan (ARPA) Fund – To account for revenue and expenses related to funds from the American Rescue Plan Act of 2021, which provided funding for local government services in the wake of the COVID-19 pandemic. General Assistance Fund – To account for the General Assistance program. Assistance is provided to persons who are not eligible for any other state or federal nancial assistance programs and who do not have income or resources to provide for their basic needs. City of Evanston | Budget Book 2025 Page 37 -- 37 of 483 -- Reparations Fund – To account for revenues and expenses related to the Evanston Reparations program. Sustainability Fund – to advance the implementation of the Climate Action and Resilience Plan (CARP). Good Neighbor Fund – To account for the resources provided by Northwestern University to assist City functions and increase programming. Motor Fuel Tax Fund - To account for the operation of street maintenance programs and capital projects as authorized per the Illinois Department of Transportation. Financing is provided from a State of Illinois municipal allotment of gasoline tax revenue. Emergency Telephone System (E911) Fund - To account for revenues and expenditures for 911 emergency telephone service. Financing is provided by landline and wireless phone surcharges. Community Development Block Grant (CDBG) Fund - To account for the revenues and expenditures of the Federal Community Development Block Grant program. Financing is provided by the federal government on a reimbursement basis in accordance with federal formula. Expenditures are made in accordance with federal law requirements. Community Development Block Grant (CDBG) Loan Fund - To account for residential rehabilitation loans to residents. Neighborhood Improvement Fund - To account for a portion of sales tax revenues derived from retail sales at the Home Depot store in Evanston. Sales tax revenues allocated to this fund are to be expended on public projects that will benet the immediate neighborhood nearby the store. HOME Fund – To account for the Home program. Financing is provided by the federal government and used to create affordable housing to low-income households. Expenditures are made in accordance with the requirements of federal law. Affordable Housing Fund - To account for costs associated with affordable housing programs for low- and moderate-income City of Evanston residents. Foreign Fire Insurance Fund - Accounted for within the General Fund, State law requires all insurance companies not incorporated under the laws of the State of Illinois, and that provide re insurance for property situated within an Illinois municipality or re protection district that maintains a re department, to remit a foreign re insurance license fee to the foreign re insurance board within a municipality, or to the secretary of a re protection district. The funds are managed by the Fire Department. PENSION TRUST FUNDS (not included in budget) Fire Pension Fund (not included in budget) - To account for the accumulation of resources to pay pension costs. Resources are contributed by sworn re members at a xed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. Police Pension Fund (not included in budget) - To account for the accumulation of resources to pay pension costs. Resources are contributed by sworn police members at a xed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. City of Evanston | Budget Book 2025 Page 38 -- 38 of 483 -- Basis of Budgeting The City was incorporated in 1863. The City operates under a Council-Manager form of government, is a home rule municipality as dened by Illinois state law and provides the following services as authorized by its charter: general management and support, public safety, public works, health and human resource development, library, recreational and cultural opportunities, and housing and economic development. The City uses funds and account groups to report on its nancial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid nancial management by segregating transactions related to certain City functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a nancial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available nancial resources. Funds are classied into three categories: governmental, proprietary and duciary. Each category, in turn, is divided into separate “fund types.” Governmental funds are used to account for all or most of the City’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general xed assets (capital projects funds), and the servicing of general long-term debt (debt service funds). The general fund is used to account for all activities of the City not accounted for in some other fund. The City follows these procedures in establishing the budgetary data reected in the nancial statements: . The City Manager submits to the City Council an operating budget for the scal year commencing the following scal year. The operating budget includes expenditures and the means of nancing them. . Public budget hearings are conducted. Taxpayer comments are received and noted. . The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. . Budgets are legally adopted on a basis consistent with generally accepted accounting principles (GAAP). It should be noted that property taxes are budgeted on a cash basis. For purposes of preparing the combined statement of revenues, expenditure and changes in fund balances - budget and actual, GAAP revenues and expenditures have been adjusted to the budgetary basis. The level of control (level at which expenditures may not exceed budget) is at the fund level. All unencumbered annual appropriations are lapsed at the scal year-end. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded, reserve a portion of a budgeted account so that amount is not spent elsewhere. For non-enterprise funds, encumbrances are usually not counted as expenditures until the actual disbursement has been made. The nancial information of general governmental type funds (for example, the general fund itself and MFT funds) is prepared on a modied accrual basis. Briey, this means that revenues are usually recorded when they become available and are measurable while expenditures are recorded when the liability has been incurred. The enterprise funds (Water, Sewer, Solid Waste, and Parking), on the other hand, are often reported on a full accrual basis. Not only are expenses recognized when a commitment is made (through a purchase order) but revenues are also recognized when they are obligated to the City (for example, water user fees are recognized as revenue when bills are produced). The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s nances on the basis of “generally accepted accounting principles” (GAAP) and a budget basis for comparison purposes. City of Evanston | Budget Book 2025 Page 39 -- 39 of 483 -- Financial Control Procedures The City reports nancial results based on generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB). The accounts of the City are divided into separate self- balancing funds comprised of its assets, liabilities, fund equity, revenues and expenditures, as appropriate. The City’s expenditures are monitored on a regular basis by the Finance Division of the City Manager’s Ofce. Disbursements are made only if the expenditure is within the authorized appropriation. For all major expenditures, purchase orders are prepared, approved and the related appropriation is encumbered before a check is issued. City of Evanston | Budget Book 2025 Page 40 -- 40 of 483 -- Financial Policies The FY 2025 budget complies with all relevant nancial policies. In ongoing efforts to formally address long- term budgeting provisions, the City of Evanston has endorsed a Budget Policy. This policy has been revised as follows: I. Budget Process Compilation of the Proposed Budget - Each year the City Manager shall prepare and submit a proposed budget to the City Council, allowing ample time for discussion and decision-making. The proposed budget shall contain estimates of revenues available to the City along with recommended expenditures for the departments, boards and commissions. The City Manager is required to submit a balanced budget to Council in which revenues equal expenditures. Quarterly Financial Update Following the end of each nancial quarter, the City Manager shall present a report summarizing budgeted vs. actual revenues and expenditures. Review of the Comprehensive Annual Financial Report The Finance and Budget Committee and City Council shall review the Comprehensive Annual Financial Report. This review shall take place at the earliest meeting date following publication. Copies of the Proposed and Final Budget Sufcient copies of the proposed and nal budget shall be placed on le in printed form for public inspection at the City Clerk, at the Public Library, and at all library branches. An electronic version of the proposed and nal budget shall be posted on the City of Evanston Website. The City of Evanston may offer for sale a printed and electronic copy of the proposed and nal budget for a fee not to exceed the cost of preparation, printing, and distribution of the budget. Public Hearing, Notice and Inspection of Budget - The City Council will hold a public hearing on the annual budget prior to nal action by the City Council. Notice of this hearing shall be published in a local newspaper at least ten days prior to the public hearing. Copies of the proposed budget will be available for public inspection in printed form in the ofce of the City Clerk for at least ten days prior to the hearing. The City Council budget meeting agendas will be available to the public prior to the initial special meeting of the City Council on the proposed budget. Each special meeting of the City Council on the proposed budget shall designate a period of time for citizen testimony concerning budget matters discussed during that special meeting. The length of such time shall be determined by the chairman prior to the budget meeting process. Submission of the Proposed Budget The City Manager will submit a balanced budget to the City Council by October 31. Revision of Annual Budget - Following City Council adoption of the budget, the City Council shall have the authority to revise the budget by transferring monies from one fund to another or adding to any fund. No revision of the annual budget shall increase the budget in the event monies are not available to do so. II. Fund Policies General Fund The General Fund budget will be balanced each year, subject to the current Fund Reserve level. In the event the General Fund Reserve balance is below the minimum level of 16.6%, the fund may be structured with a surplus budget in order to bring reserves up to the minimum. In the event the fund reserve is above the 20% recommended maximum, the budget may be structured in a decit to account for the transfers out to other funds as noted in the reserve policy. Parking System Fund City of Evanston | Budget Book 2025 Page 41 -- 41 of 483 -- This is an enterprise fund and as such is expected to be self-sufcient. Any revenues generated, especially from sales, should be retained to maintain the fund. Periodically, fees should be increased to sufciently fund operating costs, depreciation, and a reserve. The General Fund will continue to be properly compensated for administrative expenses, which support parking system activities. Water Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufcient reserve shall be maintained to meet debt requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. Fire and Police Pension Funds The Fireghters and Police Pension Funds shall receive funding in accordance with the Joint Actuarial Report provided by the City and both Funds each year. Actuarial methods and assumptions shall be reviewed annually and shall meet or exceed Illinois statutory regulations. Emergency Telephone System Fund This fund must be maintained at a level adequate to provide for maintenance of current operations, the capability to respond to unforeseen events, funding of long-term capital improvements, and needed upgrades. The fund shall be entirely supported by revenues received from the imposed telephone surcharge. Motor Fuel Tax Fund Revenues for this fund are provided by the state motor fuel tax and as such should be used only for street improvement, repair, and maintenance as allowed by State of Illinois law. Funds may be accumulated for the purpose of accomplishing major projects, however, the beginning reserve balance for this fund should not fall below 25% of the annual revenue received in the prior year. Insurance Fund The Insurance Fund must be maintained to meet the City’s current and future insurance liability and self- funded employee benets program requirements. Liability Insurance Requirements include current budget year obligations and building a reserve (as noted in the fund reserve section of this communication) over seven years to prepare for anticipated claims and losses. The City Manager shall be required to present an annual report itemizing all of the City’s current and long-term claims and liabilities. Each year City staff will review worker compensation, liability, and property insurance policies to determine if coverage meets current nancial and operational needs. The City Manager each year will recommend to the City Council insurance policy coverage and limits and include the necessary funds in the operating budget. Self-funded Employee Benet Program costs are accounted for in this fund and at the Intergovernmental Personal Benets Cooperative (IPBC). As required by the IPBC the City will maintain a minimum of one month’s reserve for PPO benet programs at the IPBC. Further, the City will set rates and manage program benet costs to keep cost increases below the Medical rate of ination. Fleet Services Fund The City of Evanston shall maintain vehicles and equipment, which are safe and adequate for the demands of the operating departments. Interfund transfers from operating departments shall be established to maintain the necessary staff, equipment and supplies/parts to service all appropriate vehicles. City of Evanston | Budget Book 2025 Page 42 -- 42 of 483 -- Equipment Replacement Fund The Equipment Replacement Fund receives interfund transfer from operating department’s established to replace vehicles within 2 years of the expiration of their useful life as determined by the eet maintenance division. General obligation debt shall only be used for vehicles with an expected life equal to or greater than 15 years and with a purchase price greater than or equal to $250,000. Debt Service Fund General Obligation Debt of the City means debt (viz., bonds) for which an unlimited real property tax levy is made or pledged for payment. General Obligation Debt shall be allocated into two categories. Self‑Supporting General Obligation Debt shall mean General Obligation Debt which, at the time of issuance, is expected and intended by the Treasurer to be payable out of a source of funds other than the City’s general real property tax levy, thus permitting the abatement and avoidance of the property tax levy to pay such bonds; examples of Self‑Supporting General Obligation Debt include (without limitation) bonds payable from the Water Fund or the Sewer Fund, bonds payable from special assessments, bonds payable from tax increment nancing areas, and bonds payable from Motor Fuel Taxes. Tax‑Supported General Obligation Debt shall mean all other General Obligation Debt, which is expected and intended to be paid from a general real property tax levy. General Obligation Debt shall not include any obligation of the City not denominated a bond, including, without limitation, short term notes or warrants or other obligations which the City may issue from time to time for various purposes and to come due within three (3) years of issuance. General Obligation Debt does not include bonds which have been refunded or decreased and which, as a consequence of same, are provided for from a dedicated source of funds or investments. Self‑Supporting General Obligation Debt shall not be limited by this Budget Policy. Tax‑Supported General Obligation Debt shall not exceed $155,000,000 in aggregate principal amount, which limit is expressly subject to increase from time to time by action of the City Council as the needs of the City may grow. General Obligation Debt issued as so-called zero coupon bonds or capital appreciation bonds shall be counted as debt in the original principal amount issued. The Treasurer shall at all times keep a book or record of all General Obligation Debt and its proper allocation. The Treasurer’s statements as to the allocation of General Obligation Debt into these two categories shall be conclusive. Notwithstanding this statement of policy, all bonds or other obligations by whatever name designated of the City duly authorized to be issued by the City Council shall be valid and legally binding as against the City, and there shall be no defense of the City as against any bondholder or other obligation holder on the basis of this policy. Sewer Fund This is an enterprise fund and as such is expected to be self-sufcient. As a result, rates should be scheduled to increase to meet costs of sewer operations, debt service, and capital projects. Transfers to other funds for administrative expenses should be maintained to reect true program costs. Solid Waste Fund This is an enterprise fund and as such is expected to be self-sufcient. As a result, rates should be scheduled to increase to meet costs of solid waste operations, debt service, and capital projects. Transfers to other funds for administrative expenses should be maintained to reect true program costs. Expenditure Analysis City Council shall review all signicant operational, economic, program, and expenditure proposals in regard to the short term and long-term budgetary and economic impact. The appropriate City Department and staff shall provide the budget analysis for the review and consideration by the City Council. City of Evanston | Budget Book 2025 Page 43 -- 43 of 483 -- III. Fund Reserve Policy The Fund Reserve Policy is as follows: General Fund A minimum of 16.6% or two month of operating expenses shall be maintained as a reserve. Any monies over a 16.6% reserve in this fund shall be re-appropriated to other funds that have not met its reserve requirements. Once all funds have met their fund requirements additional funds shall go to the Capital Improvement Program. A minimum of a 5% reserve is required, per bond agreements. Parking System Fund A minimum of 16.6% expenses shall be maintained as a reserve; in addition a sufcient reserve shall be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. A minimum of 5% is required, per bond requirements. Water Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufcient reserve shall be maintained to meet debt requirements. A portion of the fund reserve shall be used to fund depreciation and capital improvement needs. Sewer Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufcient reserve shall be maintained to satisfy both bond and Illinois Environmental Protection Agency (IEPA) loan debt requirements. A portion of this fund reserve shall be used to fund depreciation and capital improvement needs. Solid Waste Fund A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufcient reserve shall be maintained to satisfy debt requirements. A portion of this fund reserve shall be used to fund depreciation and capital improvement needs. Motor Fuel Tax Fund A minimum of 25% expenses shall be maintained as a reserve in order to ensure the efcient startup of roadway projects each year. Capital Improvement Fund A minimum of 25% of expenses funded from non-debt sources shall be maintained as a reserve. No debt- service costs are located in this fund and therefore no reserve is required for debt service. This 25% reserve shall be used for the startup costs of the current year capital projects in the approved annual budget. Any funds that remain unspent from incomplete capital projects shall be in addition to this 25% level. Any funds that are unspent from projects that were completed under budget shall be included in this 25% level. All projects funded from bond proceeds or other debt issues, shall be tracked along with that debt issue to comply with arbitrage and issuance compliance regulations. Tax Increment Finance Funds Fund reserves shall be based on outstanding debt-service requirements or multi-year development incentives established by the City. Reserves shall be designated for the funding of these long-term expenses prior to being released for future capital or development expenses. City of Evanston | Budget Book 2025 Page 44 -- 44 of 483 -- Insurance Fund Health Insurance Reserves should be no less than three months of annual expenses. At least one month of the three month reserve is required to be kept at the Intergovernmental Personal Benets Cooperative (IPBC). This reserve will be utilized to cover the claims payable cycle cost which is approximately 45 days, and to provide for reserves in the event of major changes in rates/claims experience. Liability Insurance Reserves are not established to fully fund all potential future claims. As such, cash reserves should be set at a minimum of 25% of outstanding claims payable as dened in the prior year audit or twice the current annual self-insured retention coverage level (currently at $1,250,000). Fleet Maintenance Fund Fleet Maintenance Fund Reserves should remain in a positive position with sufcient funds to operate during the year. Equipment Replacement Fund Equipment Replacement Fund Reserves should not exceed the amount of accumulated depreciation of the City’s eet as noted in the prior year Annual Audit. City of Evanston | Budget Book 2025 Page 45 -- 45 of 483 -- REVENUE SOURCES City of Evanston | Budget Book 2025 Page 46 -- 46 of 483 -- Citywide Property Taxes Property taxes paid by Evanston residents go to multiple taxing bodies. For every dollar of property tax paid by a resident of Evanston, 17 cents goes to the City, an additional 3 cents goes to the Evanston Public Library. The City of Evanston's property tax levy as shown in this document represents only this portion of total property taxes paid by residents. City of Evanston | Budget Book 2025 Page 47 -- 47 of 483 -- Property Taxes Summary The City's property tax levy is held at its 2020 level in the adopted FY 2025 budget. The only increase is to the Library's operating and debt service tax levies which have increased by $412,952. 56,757,288 $412,952 (0.73% vs. prior year) Property Taxes Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $10M $20M $30M $40M $50M $60M $70M City of Evanston | Budget Book 2025 Page 48 -- 48 of 483 -- Property Taxes by Fund Property tax revenue is distributed to seven different funds in the City's budget. The Pension Property Taxes are recorded in the General Fund and then transferred out to the Police and Fire pension funds. 2025 Property Taxes by Fund Debt Service Fund $12,766,093 (22.49%) Police Pension Fund $10,391,495 (18.31%) Fire Pension Fund $9,598,610 (16.91%) General Fund $9,449,797 (16.65%) Library Fund $8,624,347 (15.20%) Human Services Fund $3,650,000 (6.43%) Solid Waste Fund $950,000 (1.67%) General Assistance Fund $750,000 (1.32%) Library Debt Service $576,946 (1.02%) City of Evanston | Budget Book 2025 Page 49 -- 49 of 483 -- Other Taxes Summary The City receives many kinds of taxes besides property taxes. The largest in this category are sales and income taxes. The State of Illinois collects personal and corporate income taxes and places a portion of those receipts in a fund called the Local Government Distributive Fund (LGDF). The State then remits those funds to municipalities on a per capita basis. The State of Illinois imposes a 6.25% Sales Tax, 1% of which is distributed to municipalities on a point-of-sale basis. In addition, the City of Evanston imposes a 1.25% Home Rule Sales Tax on transactions that generally applies to the purchase of goods with the exception of groceries, drugs, and licensed vehicles. Additional home rule taxes in this category include amusement (streaming) tax, wheel tax, transportation network tax, utility taxes, liquor tax, motor fuel tax, telecommunications tax, and real estate transfer tax. 69,915,000 $590,000 (0.85% vs. prior year) Revenue in the Other Taxes category is expected to increase in 2025, primarily driven by the impact of ination on sales, income and use taxes. Other Taxes Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $20M $40M $60M $80M City of Evanston | Budget Book 2025 Page 50 -- 50 of 483 -- Revenues by Fund A majority of other taxes (96%) are recorded in the General Fund. Revenues by Fund General Fund (95.9%) General Fund (95.9%) General Fund (95.9%) Emergency Telephone (E911) Fund (2.1%) Emergency Telephone (E911) Fund (2.1%) Emergency Telephone (E911) Fund (2.1%) Reparations Fund (1.7%) Reparations Fund (1.7%) Reparations Fund (1.7%) Special Assessment Fund (0.3%) Special Assessment Fund (0.3%) Special Assessment Fund (0.3%) Affordable Housing Fund (0.07%) Affordable Housing Fund (0.07%) Affordable Housing Fund (0.07%) General Fund Other Taxes STATE USE TAX 100.15.1560.51515 $3,165,654 $3,040,435 $3,200,000 $2,900,000 -9.4% SALES TAX - BASIC 100.15.1560.51525 $12,987,309 $13,329,108 $13,000,000 $13,350,000 2.7% SALES TAX - HOME RULE 100.15.1560.51530 $10,455,926 $10,396,123 $10,600,000 $10,500,000 -0.9% AUTO RENTAL TAX 100.15.1560.51535 $70,927 $69,883 $60,000 $65,000 8.3% TRANSPORTATION NETWORK PROVIDER TAX 100.15.1560.51536 $776,296 $855,245 $700,000 $800,000 14.3% ATHLETIC CONTEST TAX 100.15.1560.51540 $884,462 $747,432 $800,000 $500,000 -37.5% STATE INCOME TAX 100.15.1560.51545 $12,826,057 $12,558,980 $11,500,000 $13,500,000 17.4% MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,166,476 $2,546,217 $2,350,000 $2,350,000 0% ELECTRIC UTILITY TAX 100.15.1560.51565 $2,925,798 $2,734,420 $2,900,000 $2,900,000 0% NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,987,378 $1,584,891 $1,850,000 $1,500,000 -18.9% NAT GAS USE TAX HOME RULE 100.15.1560.51575 $795,174 $738,412 $800,000 $800,000 0% TELEPHONE UTILITY TAX 100.15.1560.51580 $2,485 N/A CIGARETTE TAX 100.15.1560.51585 $216,000 $225,000 $200,000 $200,000 0% EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $835,935 $897,720 $990,000 $1,000,000 1% LIQUOR TAX 100.15.1560.51595 $3,291,166 $3,772,043 $3,100,000 $3,300,000 6.5% RECREATIONAL CANNABIS TAX 100.15.1560.51598 $233,894 $193,978 N/A PARKING TAX 100.15.1560.51600 $2,952,826 $2,952,554 $2,900,000 $2,900,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 51 -- 51 of 483 -- PERSONAL PROPERTY REPLACEMENT TAX 100.15.1560.51605 $4,911,675 $3,482,124 $3,500,000 $2,500,000 -28.6% REAL ESTATE TRANSFER TAX 100.15.1560.51620 $5,496,306 $310,770 $2,750,000 $2,500,000 -9.1% TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,170,164 $1,115,998 $1,100,000 $1,050,000 -4.5% AMUSEMENT TAX 100.15.1560.51630 $942,080 $1,367,347 $900,000 $1,300,000 44.4% WHEEL TAX 100.15.1560.52010 $2,804,272 $2,875,749 $2,800,000 $2,800,000 0% SURFACE LOT PERMITS 100.15.1560.53252 -$90 $0 N/A AMUSEMENT TAX 100.21.5300.51630 $90 $0 N/A CANNABIS USE TAX 100.22.2205.51599 $127,755 $118,281 $100,000 $100,000 0% BAG TAX 100.24.2435.51593 $0 $78,617 $200,000 $200,000 0% PENSION PPRT 100.99.9989.51606 $605,000 $605,000 N/A Total Other Taxes: $72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1% Total General Fund: $72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1% Reparations Fund Other Taxes RECREATIONAL CANNABIS TAX 177.15.1595.51598 $0 $0 $400,000 $200,000 -50% REAL ESTATE TRANSFER TAX 177.15.1595.51620 $0 $3,000,000 $1,000,000 $1,000,000 0% Total Other Taxes: $0 $3,000,000 $1,400,000 $1,200,000 -14.3% Total Reparations Fund: $0 $3,000,000 $1,400,000 $1,200,000 -14.3% Emergency Telephone (E911) Fund Other Taxes EMERGENCY TELEPHONE SYSTM 205.22.5150.56160 $1,591,465 $1,714,128 $1,450,000 $1,450,000 0% Total Other Taxes: $1,591,465 $1,714,128 $1,450,000 $1,450,000 0% Total Emergency Telephone (E911) Fund: $1,591,465 $1,714,128 $1,450,000 $1,450,000 0% Affordable Housing Fund Other Taxes AFFORDABLE HOUSING DEMOLITION TAX 250.21.5465.51631 $169,260 $36,380 $50,000 $50,000 0% Total Other Taxes: $169,260 $36,380 $50,000 $50,000 0% Total Affordable Housing Fund: $169,260 $36,380 $50,000 $50,000 0% Special Assessment Fund Other Taxes SPEC ASSESS PRINCIPAL PMT 420.26.6365.56590 $303,543 $172,666 $125,000 $200,000 60% Total Other Taxes: $303,543 $172,666 $125,000 $200,000 60% Total Special Assessment Fund: $303,543 $172,666 $125,000 $200,000 60% Total: $74,692,798 $71,521,987 $69,325,000 $69,915,000 0.9% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 52 -- 52 of 483 -- Charges for Services Summary 68,809,834 $3,372,060 (5.15% vs. prior year) Citywide Charges for Services are budgeted to increase from 2024 to 2025. This is mostly due to increases to rates in the City's Water and Solid Waste Funds. Charges for Services Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $20M $40M $60M $80M City of Evanston | Budget Book 2025 Page 53 -- 53 of 483 -- Revenues by Fund Charges for services occur most in the City's enterprise funds - Parking, Water, Sewer, and Solid Waste. These are the user fees that residents and visitors pay for these services. The largest sources of charges for services in the General Fund include ambulance service fees, recreation program fees, and reimbursement fees for police services. Revenues by Fund Water Fund (41.6%) Water Fund (41.6%) Water Fund (41.6%) General Fund (18.6%) General Fund (18.6%) General Fund (18.6%) Parking System Fund (13.1%) Parking System Fund (13.1%) Parking System Fund (13.1%) Sewer Fund (11.7%) Sewer Fund (11.7%) Sewer Fund (11.7%) Solid Waste Fund (7.7%) Solid Waste Fund (7.7%) Solid Waste Fund (7.7%) Fleet Services Fund (6.1%) Fleet Services Fund (6.1%) Fleet Services Fund (6.1%) Equipment Replacement Fund (1.3%) Equipment Replacement Fund (1.3%) Equipment Replacement Fund (1.3%) Library Fund (0.001%) Library Fund (0.001%) Library Fund (0.001%) Budgeted and Historical Revenue by Fund Millions Grey background indicates budgeted figures. CDBG Loan Fund Home Fund Capital Improvements Fund Insurance Fund Library Fund Equipment Replacement Fund Fleet Services Fund Solid Waste Fund Sewer Fund Parking System Fund General Fund Water Fund FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 0 20 40 60 80 City of Evanston | Budget Book 2025 Page 54 -- 54 of 483 -- General Fund Charges for Services BIRTH AND DEATH RECORDS 100.14.1400.53010 -$1,107 $0 N/A BIRTH CERTIFICATE 100.14.1400.53215 $87,672 $107,124 $85,000 $85,000 0% DEATH CERTIFICATE 100.14.1400.53220 $9,040 $11,009 $7,000 $7,000 0% TELECOMMUNICATION MAINTENANCE FEE 100.15.1560.53730 $0 $37,658 $35,000 $35,000 0% PARKING ENFORCEMT REIMB 100.19.1942.53516 $41,099 $0 N/A HISTORIC PRESERVATION REVIEWS 100.21.2105.53666 $14,270 $4,630 $30,000 $30,000 0% ZONING FEES 100.21.2105.53695 $25,885 $31,900 $50,000 $50,000 0% BEV SNACK VENDING MACHINE 100.22.2205.53200 $733 $387 N/A POLICE OVERTIME REIMBURSEMENT 100.22.2205.53625 $477,299 $509,084 $500,000 $535,000 7% POLICE REPORT FEES 100.22.2240.53685 $22,115 $23,696 $25,000 $25,000 0% POLICE OVERTIME REIMBURSEMENT 100.22.2265.53625 $11,491 $10,021 N/A POLICE OVERTIME REIMBURSEMENT 100.22.2270.53625 $0 $7,095 $40,000 $40,000 0% ALARM REGISTRATION FEE 100.23.2305.53715 -$519 $0 N/A ALARM REGISTRATION FEE 100.23.2310.53715 $276,260 $0 N/A AMBULANCE SERVICE 100.23.2315.53675 $2,577,967 $2,595,001 $3,200,000 $2,800,000 -12.5% SEALANT OFFICE VISITS 100.24.2425.53175 $31 $0 N/A PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0% SANITATION CLASSES 100.24.2435.53050 $500 N/A HEALTH FOOD ESTABLISHMENT LICENSE FEE 100.24.2435.53105 $270,857 $209,040 $230,000 $230,000 0% TEMPORARY FOOD LICENSE 100.24.2435.53185 $2,553 $2,997 $11,000 $11,000 0% FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,050 $2,800 $6,500 $6,500 0% BEV SNACK VENDING MACHINE 100.24.2435.53200 $6,825 $130 $31,000 $31,000 0% FOOD VENDING MACHINE 100.24.2435.53205 $17,660 $24,635 N/A TOBACCO LICENSE 100.24.2435.53210 $21,500 $14,000 $17,000 $17,000 0% BEEKEEPER LICENSE FEE 100.24.2435.53211 $1,620 $300 $300 $300 0% FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0% BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $0 $0 $400 $400 0% BIRTH AND DEATH RECORDS 100.24.2440.53010 $0 $4,815 N/A DEATH CERTIFICATE 100.24.2440.53220 -$91 $0 N/A I HEART EVANSTON TREES PROJECT 100.26.2655.53737 $6 $17 N/A RECREATION PROGRAM FEES 100.30.3005.53565 $72,335 $36,857 $30,000 N/A SPECIAL EVENT REVENUE 100.30.3005.53569 $21,086 $26,831 $25,000 N/A RECREATION PROGRAM FEES 100.30.3015.53565 $75 $0 N/A BEV SNACK VENDING MACHINE 100.30.3030.53200 $13,343 $13,807 $10,000 $10,000 0% CONCESSIONS 100.30.3030.53203 $0 $0 $50,000 $100,000 100% RECREATION PROGRAM FEES 100.30.3030.53565 $2,820,594 $2,481,314 $3,200,000 $3,200,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 55 -- 55 of 483 -- BEV SNACK VENDING MACHINE 100.30.3035.53200 $1,305 $1,304 $1,000 $1,000 0% RECREATION PROGRAM FEES 100.30.3035.53565 $927,520 $1,088,160 $925,000 $950,000 2.7% BEV SNACK VENDING MACHINE 100.30.3040.53200 $1,713 $2,283 $2,000 $2,000 0% CONCESSIONS 100.30.3040.53203 $0 $0 $10,000 $10,000 0% RECREATION PROGRAM FEES 100.30.3040.53565 $197,894 $179,151 $200,000 $220,000 10% RECREATION PROGRAM FEES 100.30.3045.53565 $17,581 $35,347 $20,000 $20,000 0% RECREATION PROGRAM FEES 100.30.3050.53565 $219,123 $232,046 N/A BEV SNACK VENDING MACHINE 100.30.3055.53200 $2,606 $2,775 $2,500 $1,500 -40% RECREATION - CHARGES FOR SERVICES 100.30.3055.53560 $12 $0 N/A RECREATION PROGRAM FEES 100.30.3055.53565 $637,531 $723,068 $625,000 $675,000 8% SENIOR TAXI COUPON SALES 100.30.3055.53640 $53,547 $59,322 $75,000 $60,000 -20% RECREATION PROGRAM FEES 100.30.3065.53565 $268,498 $267,112 $250,000 $250,000 0% CONCESSIONS 100.30.3080.53203 $0 $0 $20,000 $107,100 435.5% RECREATION PROGRAM FEES 100.30.3080.53565 $514,233 $652,815 $560,000 $560,000 0% RECREATION - DEFERRED REVENUE 100.30.3080.53566 $1,448 $6,416 N/A RECREATION PROGRAM FEES 100.30.3081.53565 $6,317 $10,435 $10,000 $10,000 0% CONCESSIONS 100.30.3100.53203 $25,000 N/A RECREATION PROGRAM FEES 100.30.3100.53565 $0 $0 $137,000 $266,409 94.5% RECREATION PROGRAM FEES 100.30.3130.53565 $109,120 $81,335 $90,000 $100,000 11.1% RECREATION PROGRAM FEES 100.30.3131.53565 $44,795 $58,674 $45,000 $60,000 33.3% RECREATION PROGRAM FEES 100.30.3135.53565 $0 $625 N/A RECREATION PROGRAM FEES 100.30.3150.53565 $90,000 N/A RECREATION PROGRAM FEES 100.30.3225.53565 -$10,940 -$15,932 N/A SPECIAL EVENT REVENUE 100.30.3500.53569 $0 $0 $45,000 $50,000 11.1% CONCESSIONS 100.30.3505.53203 $120,000 N/A RECREATION PROGRAM FEES 100.30.3505.53565 $739,000 N/A RECREATION PROGRAM FEES 100.30.3605.53565 $461,269 $592,762 $325,000 $375,000 15.4% BEV SNACK VENDING MACHINE 100.30.3710.53200 $595 $568 $500 $500 0% RECREATION PROGRAM FEES 100.30.3710.53565 $316,075 $329,940 $315,000 $342,000 8.6% RECREATION PROGRAM FEES 100.30.3720.53565 $281,672 $357,794 $320,000 $360,000 12.5% STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $91,128 $42,503 $63,000 $72,000 14.3% TREE PRESERVATION REVENUES 100.40.4105.53667 $12,843 $35,051 $5,000 $10,000 100% WOOD RECYCLING 100.40.4105.53690 $0 $2,970 N/A NEW PAVEMENT DEGRADATION FEES 100.40.4105.53736 $0 $41,511 $20,000 $20,000 0% STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $3,274 $39,853 $20,000 $20,000 0% Total Charges for Services: $10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5% Total General Fund: $10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5% Library Fund Charges for Services Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 56 -- 56 of 483 -- BEV SNACK VENDING MACHINE 185.48.4845.53200 $455 $373 $400 $1,000 150% Total Charges for Services: $455 $373 $400 $1,000 150% Total Library Fund: $455 $373 $400 $1,000 150% Capital Improvements Fund Charges for Services CURB/SIDEWALK REPLACEMENT FEE 415.40.4219.53735 $33,442 $14,148 N/A Total Charges for Services: $33,442 $14,148 N/A Total Capital Improvements Fund: $33,442 $14,148 N/A Parking System Fund Charges for Services HOODING FOR METERS 505.19.7005.53245 $19,355 $16,375 $35,000 $35,000 0% PARKING METER REVENUE (MULTI / SINGLE SPACE) 505.19.7005.53250 $1,245,452 $1,368,884 $1,200,000 $1,260,000 5% PARKING METER REVENUE (PASSPORT ONLY) 505.19.7005.53251 $2,959,565 $3,561,024 $3,000,000 $3,375,000 12.5% SPACE (LOT) RENTALS 505.19.7005.53385 $634,957 $552,102 $525,000 $625,000 19% DAILY TICKETS 505.19.7025.53500 $352,827 $680,156 $350,000 $375,000 7.1% MONTHLY INVOICES 505.19.7025.53510 $414,905 $605,546 $375,000 $400,000 6.7% KEYCARD DEPOSITS 505.19.7025.53515 $1,215 $2,415 $3,500 $3,500 0% DAILY TICKETS 505.19.7036.53500 $734,829 $437,228 $625,000 $575,000 -8% MONTHLY INVOICES 505.19.7036.53510 $790,871 $882,985 $900,000 $975,000 8.3% KEYCARD DEPOSITS 505.19.7036.53515 $1,795 $2,495 $3,000 $3,000 0% DAILY TICKETS 505.19.7037.53500 $304,342 $370,242 $500,000 $450,000 -10% MONTHLY INVOICES 505.19.7037.53510 $1,155,103 $733,724 $900,000 $900,000 0% KEYCARD DEPOSITS 505.19.7037.53515 $2,295 $1,585 $3,500 $3,500 0% Total Charges for Services: $8,617,511 $9,214,761 $8,420,000 $8,980,000 6.7% Total Parking System Fund: $8,617,511 $9,214,761 $8,420,000 $8,980,000 6.7% Water Fund Charges for Services BEV SNACK VENDING MACHINE 510.40.4200.53200 $266 $348 N/A WATER SALES-EVANSTON 510.40.4200.53575 $9,066,546 $9,430,024 $11,200,000 $13,957,000 24.6% WATER SALES-EVANSTON FIRE 510.40.4200.53577 $111,336 $112,926 $104,000 $104,000 0% WATER SALES EVAN-PENALTY 510.40.4200.53580 $81,750 $91,238 $68,000 $68,000 0% WATER SALES-SKOKIE 510.40.4200.53585 $3,335,672 $3,495,675 $3,613,234 $3,710,000 2.7% WATER SALES - MGNWC 510.40.4200.53586 $2,077,157 $1,933,664 $2,210,036 $2,238,000 1.3% WATER SALES - LINCOLNWOOD 510.40.4200.53587 $931,224 $964,398 $959,883 $1,027,100 7% WATER SALES-NWWC. 510.40.4200.53590 $6,625,624 $6,825,485 $6,717,398 $7,134,500 6.2% PHOSPHATE SALES - NWWC 510.40.4200.53591 $87,966 $194,363 $185,000 $185,000 0% CROSS CONNECTION CONTROL FEES 510.40.4200.53592 $149,112 $131,817 $150,000 $150,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 57 -- 57 of 483 -- WATER METER IMPACT FEES 510.40.4200.56141 $78,117 $266,346 $51,500 $51,500 0% Total Charges for Services: $22,544,772 $23,446,286 $25,259,051 $28,625,100 13.3% Total Water Fund: $22,544,772 $23,446,286 $25,259,051 $28,625,100 13.3% Sewer Fund Charges for Services STORM WATER DETENTION REVENUE 515.40.4310.53593 $24,000 $24,750 N/A STORM WATER DETENTION REVENUE 515.40.4530.53593 $0 $0 $22,200 N/A SEWER SERVICE CHARGE 515.40.4530.53595 $9,531,758 $9,241,886 $9,832,830 $7,995,000 -18.7% TAX EXEMPT PROPERTIES- REASONABLE CHARGE-SEWER 515.40.4530.53596 $0 $0 $274,394 N/A SEWER SERV CHARGE-PENALTY 515.40.4530.53600 $82,298 $82,256 $100,000 $85,000 -15% Total Charges for Services: $9,638,057 $9,348,891 $10,229,424 $8,080,000 -21% Total Sewer Fund: $9,638,057 $9,348,891 $10,229,424 $8,080,000 -21% Solid Waste Fund Charges for Services YARD WASTE FEE 520.26.7695.56156 $4,846 $0 N/A RESIDENTIAL REFUSE 520.40.4310.53605 $3,397,523 $3,617,348 $3,676,466 $3,952,201 7.5% RESIDENTIAL REFUSE-- PENALTY 520.40.4310.53610 $60,482 $63,221 $45,000 $45,000 0% APARTMENT REFUSE FEES 520.40.4310.53620 $232,031 $203,382 $207,400 $222,955 7.5% CONDOMINIUM REFUSE FEES 520.40.4310.53621 $755,732 $662,456 $673,808 $724,344 7.5% YARD WASTE FEE 520.40.4310.56156 $317,731 $332,485 $300,000 $322,500 7.5% Total Charges for Services: $4,768,347 $4,878,891 $4,902,674 $5,267,000 7.4% Total Solid Waste Fund: $4,768,347 $4,878,891 $4,902,674 $5,267,000 7.4% Fleet Services Fund Charges for Services CHARGES TO GENERAL FUND 600.19.7710.53750 $2,200,000 $2,316,996 $3,012,100 $3,012,100 0% CHARGES TO PARKING FUND 600.19.7710.53755 $160,000 $159,996 $208,000 $208,000 0% CHARGES TO WATER FUND 600.19.7710.53760 $180,000 $180,000 $234,000 $234,000 0% CHARGES TO SEWER FUND 600.19.7710.53770 $260,000 $260,004 $338,000 $338,000 0% CHARGES TO SOLID WASTE FUND 600.19.7710.53777 $302,000 $321,996 $418,600 $418,600 0% FROM LIBRARY FUND TO FLEET FUND 600.19.7710.57013 $5,440 $5,436 $5,440 $5,440 0% Total Charges for Services: $3,107,440 $3,244,428 $4,216,140 $4,216,140 0% Total Fleet Services Fund: $3,107,440 $3,244,428 $4,216,140 $4,216,140 0% Equipment Replacement Fund Charges for Services CHARGES TO GENERAL FUND 601.19.7780.53750 $234,299 $750,000 $750,000 $870,000 16% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 58 -- 58 of 483 -- FROM LIBRARY FUND TO EQUIPMENT REPLACEMENT FUND 601.19.7780.57014 $4,885 $4,884 $4,885 $4,885 0% Total Charges for Services: $239,184 $754,884 $754,885 $874,885 15.9% Total Equipment Replacement Fund: $239,184 $754,884 $754,885 $874,885 15.9% Insurance Fund Charges for Services OVERPAYMENT REFUNDS RECEIVED 605.99.7800.56200 $16,467 $725 N/A Total Charges for Services: $16,467 $725 N/A Total Insurance Fund: $16,467 $725 N/A Total: $59,918,477 $61,886,921 $65,437,774 $68,809,834 5.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 59 -- 59 of 483 -- Licenses, Permits and Fees Summary Revenue is collected by the City for the issuances of various licenses, permits, and fees across multiple departments. 10,298,300 $2,036,850 (24.65% vs. prior year) Licenses, Permits and Fees Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $10M $2.5M $5M $7.5M $12.5M City of Evanston | Budget Book 2025 Page 60 -- 60 of 483 -- Revenues by Fund A majority of licenses, permit and fee revenues go entirely to the General Fund with some recorded in the Sustainability Fund and Solid Waste Fund. Revenues by Fund General Fund (93.2%) General Fund (93.2%) General Fund (93.2%) Solid Waste Fund (3.4%) Solid Waste Fund (3.4%) Solid Waste Fund (3.4%) Parking System Fund (2.9%) Parking System Fund (2.9%) Parking System Fund (2.9%) Water Fund (0.5%) Water Fund (0.5%) Water Fund (0.5%) General Fund Licenses, Permits and Fees CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8% PEG FEES - CABLE COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2% ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE 100.15.1560.51577 $500,000 N/A BUSINESS REGISTRATION FEE 100.15.1560.52015 $1,475 $650 N/A PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0% RESIDENTS ANNUAL PARKING PERMITS 100.15.1560.52130 $1,220 $1,160 N/A VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5% IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0% EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0% NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0% CREDIT CARD FEES - REVENUE 100.15.1560.52705 $300,000 N/A BUSINESS REGISTRATION FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100% LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4% ONE DAY LIQUOR LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 61 -- 61 of 483 -- ROOMING HOUSE LICENSES 100.21.2115.52035 $2,300 $1,500 N/A RENTAL BUILDING REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1% COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $1,800 $0 N/A BUSINESS REGISTRATION FEE 100.21.2126.52015 $4,668 $0 N/A CONTRACTORS' LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0% BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3% PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0% FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0% COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0% RENTAL BUILDING REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0% LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50% SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0% MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0% HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0% RESIDENT CARE HOME LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0% FARMERS' MARKET LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3% FARMERS' MARKET LICENSES 100.30.3205.52045 -$200 $50 N/A SPONSORSHIP FEES 100.30.3500.52147 $0 $0 $25,000 $25,000 0% DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7% OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25% EASEMENTS 100.40.4105.52175 $47,000 $0 N/A Total Licenses, Permits and Fees: $9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8% Total General Fund: $9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8% Sustainability Fund Licenses, Permits and Fees ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE 178.99.9910.51577 $504,992 $480,754 $500,000 N/A Total Licenses, Permits and Fees: $504,992 $480,754 $500,000 N/A Total Sustainability Fund: $504,992 $480,754 $500,000 N/A Capital Improvements Fund Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 62 -- 62 of 483 -- Licenses, Permits and Fees EASEMENTS 415.40.4105.52175 $18,601 N/A Total Licenses, Permits and Fees: $18,601 N/A Total Capital Improvements Fund: $18,601 N/A Parking System Fund Licenses, Permits and Fees OTHER/MISC PERMITS 505.19.7005.52110 $375 $0 N/A CREDIT CARD FEES - REVENUE 505.19.7005.52705 $300,000 N/A Total Licenses, Permits and Fees: $375 $0 $300,000 N/A Total Parking System Fund: $375 $0 $300,000 N/A Water Fund Licenses, Permits and Fees FEES AND OUTSIDE WORK 510.40.4200.56145 $78,559 $42,233 $50,000 $50,000 0% Total Licenses, Permits and Fees: $78,559 $42,233 $50,000 $50,000 0% Total Water Fund: $78,559 $42,233 $50,000 $50,000 0% Solid Waste Fund Licenses, Permits and Fees SOLID WASTE FRANCHISE FEES 520.40.4310.52186 $271,682 $307,928 $300,000 $321,000 7% SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $100,790 $84,563 $75,000 $30,000 -60% Total Licenses, Permits and Fees: $372,472 $392,491 $375,000 $351,000 -6.4% Total Solid Waste Fund: $372,472 $392,491 $375,000 $351,000 -6.4% Total: $10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 63 -- 63 of 483 -- Revenue by Department Many different departments collect revenue for licenses, permits, or fees. The largest source of revenue is building and related permits through the Community Development Department. Other sources of fees are cable franchise fees (CMO), liquor license fees (Law), and various health department licensing fees (Health). Projected Revenue by Department Community Development (61.1%) Community Development (61.1%) Community Development (61.1%) City Manager's Office (20%) City Manager's Office (20%) City Manager's Office (20%) Public Works Agency (7.9%) Public Works Agency (7.9%) Public Works Agency (7.9%) Law (5.2%) Law (5.2%) Law (5.2%) Administrative Services (2.9%) Administrative Services (2.9%) Administrative Services (2.9%) Health (2.1%) Health (2.1%) Health (2.1%) Parks And Recreation (0.8%) Parks And Recreation (0.8%) Parks And Recreation (0.8%) Budgeted and Historical Revenue by Department Millions Police Fire Mgmt & Support Public Works Non-Departmental Parks And Recreation Health Administrative Services Law Public Works Agency City Manager's Office Community Development FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $10 $2.5 $5 $7.5 $12.5 City of Evanston | Budget Book 2025 Page 64 -- 64 of 483 -- Revenue City Manager's Office Public Information Licenses, Permits and Fees CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8% PEG FEES - CABLE COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2% Total Licenses, Permits and Fees: $1,006,753 $939,648 $1,095,000 $920,000 -16% Total Public Information: $1,006,753 $939,648 $1,095,000 $920,000 -16% Revenue & Collections Licenses, Permits and Fees ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE 100.15.1560.51577 $500,000 N/A BUSINESS REGISTRATION FEE 100.15.1560.52015 $1,475 $650 N/A PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0% RESIDENTS ANNUAL PARKING PERMITS 100.15.1560.52130 $1,220 $1,160 N/A VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5% IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0% EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0% NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0% CREDIT CARD FEES - REVENUE 100.15.1560.52705 $300,000 N/A Total Licenses, Permits and Fees: $245,379 $301,698 $289,000 $1,087,000 276.1% Total Revenue & Collections: $245,379 $301,698 $289,000 $1,087,000 276.1% Econ. Development Licenses, Permits and Fees BUSINESS REGISTRATION FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100% Total Licenses, Permits and Fees: $40,750 $31,320 $25,000 $50,000 100% Total Econ. Development: $40,750 $31,320 $25,000 $50,000 100% Total City Manager's Office: $1,292,882 $1,272,666 $1,409,000 $2,057,000 46% Law Legal Administration Licenses, Permits and Fees LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4% ONE DAY LIQUOR LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 65 -- 65 of 483 -- Total Licenses, Permits and Fees: $662,385 $558,082 $515,000 $537,000 4.3% Total Legal Administration: $662,385 $558,082 $515,000 $537,000 4.3% Total Law: $662,385 $558,082 $515,000 $537,000 4.3% Administrative Services Parking System Mgt Licenses, Permits and Fees OTHER/MISC PERMITS 505.19.7005.52110 $375 $0 N/A CREDIT CARD FEES - REVENUE 505.19.7005.52705 $300,000 N/A Total Licenses, Permits and Fees: $375 $0 $300,000 N/A Total Parking System Mgt: $375 $0 $300,000 N/A Total Administrative Services: $375 $0 $300,000 N/A Community Development Property Standards Licenses, Permits and Fees ROOMING HOUSE LICENSES 100.21.2115.52035 $2,300 $1,500 N/A RENTAL BUILDING REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1% Total Licenses, Permits and Fees: $298,332 $323,816 $360,000 $587,200 63.1% Total Property Standards: $298,332 $323,816 $360,000 $587,200 63.1% Building Code Compliance Licenses, Permits and Fees COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $1,800 $0 N/A Total Licenses, Permits and Fees: $1,800 $0 N/A Total Building Code Compliance: $1,800 $0 N/A Building Inspection Services Licenses, Permits and Fees BUSINESS REGISTRATION FEE 100.21.2126.52015 $4,668 $0 N/A CONTRACTORS' LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0% BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3% PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0% Total Licenses, Permits and Fees: $7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 66 -- 66 of 483 -- Total Building Inspection Services: $7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6% Total Community Development: $7,513,095 $4,611,982 $4,797,100 $6,294,200 31.2% Fire Mgmt & Support Fire Prevention Licenses, Permits and Fees FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A Total Licenses, Permits and Fees: $10,599 $890 N/A Total Fire Prevention: $10,599 $890 N/A Total Fire Mgmt & Support: $10,599 $890 N/A Health Public Health Division Licenses, Permits and Fees BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0% COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0% RENTAL BUILDING REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0% LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50% SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0% MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0% HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0% RESIDENT CARE HOME LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0% Total Licenses, Permits and Fees: $118,698 $125,315 $161,100 $221,100 37.2% Total Public Health Division: $118,698 $125,315 $161,100 $221,100 37.2% Total Health: $118,698 $125,315 $161,100 $221,100 37.2% Parks And Recreation Farmer's Market Licenses, Permits and Fees FARMERS' MARKET LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3% Total Licenses, Permits and Fees: $51,933 $57,160 $51,250 $55,000 7.3% Total Farmer's Market: $51,933 $57,160 $51,250 $55,000 7.3% Community Relations Licenses, Permits and Fees Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 67 -- 67 of 483 -- FARMERS' MARKET LICENSES 100.30.3205.52045 -$200 $50 N/A Total Licenses, Permits and Fees: -$200 $50 N/A Total Community Relations: -$200 $50 N/A Ssa #6 - General Administration Licenses, Permits and Fees SPONSORSHIP FEES 100.30.3500.52147 $0 $0 $25,000 $25,000 0% Total Licenses, Permits and Fees: $0 $0 $25,000 $25,000 0% Total Ssa #6 - General Administration: $0 $0 $25,000 $25,000 0% Total Parks And Recreation: $51,733 $57,210 $76,250 $80,000 4.9% Public Works Agency Public Works Agency Admin Licenses, Permits and Fees DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7% OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25% EASEMENTS 100.40.4105.52175 $47,000 $0 N/A EASEMENTS 415.40.4105.52175 $18,601 N/A Total Licenses, Permits and Fees: $110,171 $362,687 $378,000 $408,000 7.9% Total Public Works Agency Admin: $110,171 $362,687 $378,000 $408,000 7.9% Water Production Licenses, Permits and Fees FEES AND OUTSIDE WORK 510.40.4200.56145 $78,559 $42,233 $50,000 $50,000 0% Total Licenses, Permits and Fees: $78,559 $42,233 $50,000 $50,000 0% Total Water Production: $78,559 $42,233 $50,000 $50,000 0% Recycling And Environmental Main Licenses, Permits and Fees SOLID WASTE FRANCHISE FEES 520.40.4310.52186 $271,682 $307,928 $300,000 $321,000 7% SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $100,790 $84,563 $75,000 $30,000 -60% Total Licenses, Permits and Fees: $372,472 $392,491 $375,000 $351,000 -6.4% Total Recycling And Environmental Main: $372,472 $392,491 $375,000 $351,000 -6.4% Total Public Works Agency: $561,201 $797,411 $803,000 $809,000 0.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 68 -- 68 of 483 -- Non-Departmental Sustainability Admin Licenses, Permits and Fees ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE 178.99.9910.51577 $504,992 $480,754 $500,000 N/A Total Licenses, Permits and Fees: $504,992 $480,754 $500,000 N/A Total Sustainability Admin: $504,992 $480,754 $500,000 N/A Total Non-Departmental: $504,992 $480,754 $500,000 N/A Total Revenue: $10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 69 -- 69 of 483 -- Fines and Forefeitures Summary 4,385,000 $660,000 (17.72% vs. prior year) Fines and Forefeitures Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $1M $2M $3M $4M $5M $6M Revenues by Fund Fine and forfeiture revenue is fully received by the General Fund, Sustainability Fund, and Library Fund. General Fund Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 N/A L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0% TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6% BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0% HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $500 N/A POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 70 -- 70 of 483 -- NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0% REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0% POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $60 $0 N/A PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0% DAMAGE TO TRAFFIC SIGNALS 100.40.4520.56030 $2,435 $0 N/A DAMAGE TO STREET LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A Total Fines and Forfeitures: $4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4% Total General Fund: $4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4% Sustainability Fund Fines and Forfeitures REGULAR FINES 178.99.9910.52510 $10,000 N/A Total Fines and Forfeitures: $10,000 N/A Total Sustainability Fund: $10,000 N/A Library Fund Fines and Forfeitures LIBRARY FINES & FEES 185.48.4845.52610 $6,126 $9,349 N/A Total Fines and Forfeitures: $6,126 $9,349 N/A Total Library Fund: $6,126 $9,349 N/A Total: $4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 71 -- 71 of 483 -- Revenue by Department The largest source of revenue from nes is through parking ticket nes, which are part of the Administrative Services Department. The Police Department also collects nes and forfeitures for trafc and other compliance violations. Projected Revenue by Department Administrative Services (87.8%) Administrative Services (87.8%) Administrative Services (87.8%) Police (11.2%) Police (11.2%) Police (11.2%) City Manager's Office (0.7%) City Manager's Office (0.7%) City Manager's Office (0.7%) Non-Departmental (0.2%) Non-Departmental (0.2%) Non-Departmental (0.2%) Health (0.07%) Health (0.07%) Health (0.07%) Budgeted and Historical Revenue by Department Millions Law Community Development Fire Mgmt & Support Public Works Agency Library Health Non-Departmental City Manager's Office Police Administrative Services FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $-1 $0 $1 $2 $3 $4 $5 $6 Revenue Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 72 -- 72 of 483 -- City Manager's Office Revenue & Collections Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 N/A Total Fines and Forfeitures: $0 $0 $50,000 N/A Total Revenue & Collections: $0 $0 $50,000 N/A Accounting Fines and Forfeitures L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A Total Fines and Forfeitures: $17,118 $14,732 N/A Total Accounting: $17,118 $14,732 N/A Administrative Hearings Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0% Total Fines and Forfeitures: $51,962 $28,540 $30,000 $30,000 0% Total Administrative Hearings: $51,962 $28,540 $30,000 $30,000 0% Total City Manager's Office: $69,080 $43,272 $80,000 $30,000 -62.5% Administrative Services Parking Enforcement & Tickets Fines and Forfeitures TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6% BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0% Total Fines and Forfeitures: $3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2% Total Parking Enforcement & Tickets: $3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2% Total Administrative Services: $3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2% Community Development Property Standards Fines and Forfeitures HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $500 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 73 -- 73 of 483 -- Total Fines and Forfeitures: $0 $500 N/A Total Property Standards: $0 $500 N/A Total Community Development: $0 $500 N/A Police Police Administration Fines and Forfeitures POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0% Total Fines and Forfeitures: $216,674 $271,805 $357,000 $357,000 0% Total Police Administration: $216,674 $271,805 $357,000 $357,000 0% Neighborhood Enforcement Team Fines and Forfeitures NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0% Total Fines and Forfeitures: $42,954 $80,319 $20,000 $20,000 0% Total Neighborhood Enforcement Team: $42,954 $80,319 $20,000 $20,000 0% Traffic Bureau Fines and Forfeitures REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0% Total Fines and Forfeitures: $116,259 $130,916 $115,000 $115,000 0% Total Traffic Bureau: $116,259 $130,916 $115,000 $115,000 0% Total Police: $375,887 $483,040 $492,000 $492,000 0% Fire Mgmt & Support Fire Mgt & Support Fines and Forfeitures POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $60 $0 N/A Total Fines and Forfeitures: $60 $0 N/A Total Fire Mgt & Support: $60 $0 N/A Total Fire Mgmt & Support: $60 $0 N/A Health Public Health Division Fines and Forfeitures Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 74 -- 74 of 483 -- PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0% Total Fines and Forfeitures: $0 $0 $3,000 $3,000 0% Total Public Health Division: $0 $0 $3,000 $3,000 0% Total Health: $0 $0 $3,000 $3,000 0% Public Works Agency Traf. Sig.& St Light Maint Fines and Forfeitures DAMAGE TO TRAFFIC SIGNALS 100.40.4520.56030 $2,435 $0 N/A DAMAGE TO STREET LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A Total Fines and Forfeitures: $9,769 $2,451 N/A Total Traf. Sig.& St Light Maint: $9,769 $2,451 N/A Total Public Works Agency: $9,769 $2,451 N/A Library Library Administration Fines and Forfeitures LIBRARY FINES & FEES 185.48.4845.52610 $6,126 $9,349 N/A Total Fines and Forfeitures: $6,126 $9,349 N/A Total Library Administration: $6,126 $9,349 N/A Total Library: $6,126 $9,349 N/A Non-Departmental Sustainability Admin Fines and Forfeitures REGULAR FINES 178.99.9910.52510 $10,000 N/A Total Fines and Forfeitures: $10,000 N/A Total Sustainability Admin: $10,000 N/A Total Non-Departmental: $10,000 N/A Total Revenue: $4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 75 -- 75 of 483 -- Intergovernmental Revenue Summary Intergovernmental Revenue primarily refers to revenue in grants and aid from the state and federal government. This type of revenue increased substantially in 2022 due to the American Rescue Plan. The City received the rst half of the total $43 million allocation in 2021, and the second half in 2022. All ARPA revenues have been received, hence the decrease in this category from 2022 to 2024. The City has acquired several additional grants, which is causing the increase from 2024 to 2025. 18,955,203 $4,049,254 (27.17% vs. prior year) Intergovernmental Revenue Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M $25M City of Evanston | Budget Book 2025 Page 76 -- 76 of 483 -- Revenues by Fund The largest source of intergovernmental revenue in 2025 will be federal, state, and county grants in the Capital Improvements Fund. Other funds which receive intergovernmental funds are the CDBG fund and General Fund. Revenues by Fund Capital Improvements Fund (26.5%) Capital Improvements Fund (26.5%) Capital Improvements Fund (26.5%) General Fund (23.2%) General Fund (23.2%) General Fund (23.2%) Motor Fuel Tax Fund (17.4%) Motor Fuel Tax Fund (17.4%) Motor Fuel Tax Fund (17.4%) CDBG Fund (13.8%) CDBG Fund (13.8%) CDBG Fund (13.8%) Home Fund (11.9%) Home Fund (11.9%) Home Fund (11.9%) Sustainability Fund (4%) Sustainability Fund (4%) Sustainability Fund (4%) Human Services Fund (1.8%) Human Services Fund (1.8%) Human Services Fund (1.8%) Library Fund (0.8%) Library Fund (0.8%) Library Fund (0.8%) Reparations Fund (0.5%) Reparations Fund (0.5%) Reparations Fund (0.5%) General Fund FEMA 100.15.1520.55265 $111,434 $0 N/A STATE, COUNTY AND OTHER GRANTS 100.15.1560.55146 $32,850 $18,900 $20,000 $20,000 0% TRANSFERS FROM LIBRARY FUND 100.15.1560.57009 $289,328 $0 $350,000 $350,000 0% GRANTS AND AID 100.15.1575.55251 $0 -$3,242 N/A IAC PROJECT GRANT 100.15.1580.55180 $30,000 N/A NEA OPERATING GRANT 100.15.1580.55181 $150,000 $11,250 $15,000 N/A NEA PROJECT GRANT 100.15.1580.55182 $5,000 $0 $50,000 N/A GRANTS AND AID 100.15.1580.55251 $2,000 $0 $5,900 N/A IL VACANT PROPERTY GRANT 100.21.2115.55256 $3,710 $0 N/A STATE, COUNTY AND OTHER GRANTS 100.22.2225.55146 $41 $1,530 N/A STATE, COUNTY AND OTHER GRANTS 100.22.2230.55146 $3,540 $0 N/A STATE, COUNTY AND OTHER GRANTS 100.22.2260.55146 $2,615 $5,917 N/A eSHARE REVENUE 100.22.2265.55051 $122,360 $7,408 $120,000 N/A POLICE DUI REIMBURSEMENT 100.22.2270.52542 $0 $543 $15,000 $7,400 -50.7% STATE, COUNTY AND OTHER GRANTS 100.22.2270.55146 $77,540 $49,790 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 77 -- 77 of 483 -- GRANTS AND AID 100.23.2305.55251 $0 $6,090 N/A GEMT SERVICE REVENUE 100.23.2315.53676 $3,359,575 $2,399,317 $2,500,000 $2,500,000 0% FEMA 100.23.2320.55265 $36,505 $0 $30,000 N/A STATE, COUNTY AND OTHER GRANTS 100.24.2420.55146 $172,921 $198,585 $200,000 N/A COMPREHENSIVE HEALTH PROTECTION GRANT REV 100.24.2435.55025 $150,424 $28,767 $166,875 $166,875 0% IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $25,739 $20,761 $27,954 $27,954 0% IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $15,359 $13,472 $34,150 $34,150 0% DIS GRANT 100.24.2435.55121 $100,000 N/A STRENGTHENING PUBLIC HEALTH GRANT 100.24.2435.55122 $115,000 N/A RESPIRATORY OUTBREAK GRANT 100.24.2435.55123 $125,000 N/A STATE, COUNTY AND OTHER GRANTS 100.24.2435.55146 $0 $135,346 N/A CRI GRANT-REVENUE HHS 100.24.2435.55173 $46,273 $67,187 $64,841 $64,841 0% PHEP GRANT-REVENUE HHS 100.24.2435.55174 $64,434 $80,164 $62,944 $62,944 0% ASPIRE PROGRAM GRANT 100.24.2435.55205 $425,120 $0 N/A LEAD PAINT HAZARD GRANT (TORRENS) 100.24.2435.55231 $0 $0 $150,000 $150,000 0% GRANTS AND AID 100.24.2435.55251 $0 $0 $7,000 $7,000 0% BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $23,098 $23,000 $23,000 0% RETHINK YOUR DRINK - HHS REVENUE 100.24.2435.55258 $0 $0 $5,000 $5,000 0% COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $0 $14,270 $14,270 0% IL TOBACCO FREE COMMUNITY 100.24.2455.55085 -$2,312 $0 N/A GRANTS AND AID 100.24.2455.55251 $21,871 $53,899 N/A OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 $1,000 $1,000 0% GRANTS AND AID 100.30.3015.55251 $11,000 $0 N/A GRANTS AND AID 100.30.3020.55251 $35,879 $20,989 N/A GRANTS AND AID 100.30.3030.55251 $154,852 $449,494 $90,000 $90,000 0% GRANTS AND AID 100.30.3040.55251 $65,016 $67,640 $75,000 $75,000 0% GRANTS AND AID 100.30.3050.55251 $0 $0 $145,000 $230,000 58.6% Total General Fund: $5,397,342 $3,657,904 $3,967,034 $4,405,334 11% Human Services Fund GRANTS AND AID 176.24.2445.55251 $20,000 $0 $50,000 $50,000 0% COMM AGING GRANT - ADVOCATE 176.24.2445.55255 $128,010 $107,334 $64,000 $85,000 32.8% TRANSFERS FROM LIBRARY FUND 176.24.2445.57009 $80,000 $0 N/A ASPIRE PROGRAM GRANT 176.24.3215.55205 $0 $200,000 $200,000 N/A YOU STREETS GRANT 176.24.3215.55235 $55,000 $65,030 N/A Total Human Services Fund: $283,010 $372,364 $114,000 $335,000 193.9% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 78 -- 78 of 483 -- American Rescue Plan GRANTS AND AID 170.99.1700.55251 $7,659,448 $7,434,037 N/A Total American Rescue Plan: $7,659,448 $7,434,037 N/A Reparations Fund GRANTS AND AID 177.15.1595.55251 $0 $100,000 $100,000 $100,000 0% Total Reparations Fund: $0 $100,000 $100,000 $100,000 0% Sustainability Fund ACCESSIBLE SOLAR PROGRAM 178.99.9910.55135 $0 $0 $500,000 $500,000 0% GRANTS AND AID 178.99.9910.55251 $0 $0 $10,000 $10,000 0% DOE HEALTHY BUILDINGS GRANT 178.99.9910.55320 $250,000 N/A Total Sustainability Fund: $0 $0 $510,000 $760,000 49% Library Fund TRANSFERS FROM LIBRARY FUND 185.48.4825.57009 -$294,996 N/A Federal Grants 185.48.4845.55201 $125,772 $60,398 $85,000 $40,000 -52.9% LIBRARY STATE PER CAPITA GRANT 185.48.4845.55245 $115,212 $115,212 $115,213 $115,000 -0.2% Total Library Fund: $240,984 -$119,386 $200,213 $155,000 -22.6% Motor Fuel Tax Fund STATE ALLOTMENT 200.40.5100.55185 $3,050,375 $3,371,349 $2,986,239 $3,300,000 10.5% MFT REBUILD ILLINOIS FUNDS 200.40.5105.55186 $1,636,307 $0 N/A Total Motor Fuel Tax Fund: $4,686,682 $3,371,349 $2,986,239 $3,300,000 10.5% CDBG Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5220.56001 $2,328,668 $2,016,980 $2,833,463 $2,381,400 -16% PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5226.56001 $0 $0 $235,000 $235,000 0% Total CDBG Fund: $2,328,668 $2,016,980 $3,068,463 $2,616,400 -14.7% Home Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 240.21.5430.56001 $303,285 $51,212 $1,095,000 $1,056,469 -3.5% PROGRAM REIMBURSEMENTS - HUD PROGRAMS 240.21.5435.56001 $5,087 $28,082 $1,250,000 $1,200,000 -4% Total Home Fund: $308,371 $79,294 $2,345,000 $2,256,469 -3.8% Affordable Housing Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2128.56001 $44,598 $154,765 $145,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 79 -- 79 of 483 -- PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2129.56001 $291,261 $0 N/A Total Affordable Housing Fund: $335,858 $154,765 $145,000 N/A Capital Improvements Fund STATE, COUNTY AND OTHER GRANTS 415.40.4219.55146 $211,608 $13,349 $1,470,000 $5,027,000 242% GRANTS AND AID 415.40.4219.55251 $0 $322,500 N/A Total Capital Improvements Fund: $211,608 $335,849 $1,470,000 $5,027,000 242% Total: $21,451,972 $17,403,155 $14,905,949 $18,955,203 27.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 80 -- 80 of 483 -- GENERAL FUND City of Evanston | Budget Book 2025 Page 81 -- 81 of 483 -- General Fund Overview Summary The General Fund is the City's largest operating fund, which accounts for 33% of the City's total budget. The fund includes operations for all departments. The General Fund is projecting $129.8 million in revenues (excluding $10.4 million in transfers in) and $113.3 million in expenses (excluding $37.9 million in transfers out). Included among budgeted revenues is $11.1 million in fund balance. This is included as "Other Revenue" in order to balance the budget in FY 2025; however, it is not a true revenue from an accounting standpoint and will not be recognized as revenue during FY 2025. Revenues Summary Note that the $151,312,985 in General Fund revenues does include the use of $11,085,000 in fund balance. 151,312,985 $7,325,216 (5.09% vs. prior year) General Fund Overview Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $25M $50M $75M $100M $125M $150M $175M City of Evanston | Budget Book 2025 Page 82 -- 82 of 483 -- Expenditures Summary The largest increase is the City’s contribution to public safety pensions which will increase from $25.6 million to $29.6 million. This increase is largely a result of the impact that the 2023 approved wage increases for Police and Fire personnel will have on the total pension liability. Following the pension policy, $9.6 million will be drawn primarily from General Fund reserves to cover this additional obligation. This year, the City focused on maintaining operating costs at their existing level. Finance staff worked with departments on a number of net neutral and slight reduction exercises in order to ensure minimal growth in this area. As a result, total General Fund operating expenses are increasing by just 0.1% or $19,357. 151,278,402 $7,350,859 (5.11% vs. prior year) General Fund Overview Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $25M $50M $75M $100M $125M $150M $175M City of Evanston | Budget Book 2025 Page 83 -- 83 of 483 -- Revenues by Source Budgeted 2024 Revenues by Source Other Taxes (44.3%) Other Taxes (44.3%) Other Taxes (44.3%) Property Taxes (19.5%) Property Taxes (19.5%) Property Taxes (19.5%) Other Revenue (8.5%) Other Revenue (8.5%) Other Revenue (8.5%) Charges for Services (8.4%) Charges for Services (8.4%) Charges for Services (8.4%) Interfund Transfers (6.6%) Interfund Transfers (6.6%) Interfund Transfers (6.6%) Licenses, Permits and Fees (6.3%) Licenses, Permits and Fees (6.3%) Licenses, Permits and Fees (6.3%) Intergovernmental Revenue (2.9%) Intergovernmental Revenue (2.9%) Intergovernmental Revenue (2.9%) Fines and Forfeitures (2.9%) Fines and Forfeitures (2.9%) Fines and Forfeitures (2.9%) Interest Income (0.5%) Interest Income (0.5%) Interest Income (0.5%) Revenue Source Property Taxes $29,072,623 $29,858,493 $29,047,402 $29,439,902 1.4% Other Taxes $72,628,530 $66,598,813 $66,300,000 $67,015,000 1.1% Licenses, Permits and Fees $9,759,563 $6,970,232 $7,336,450 $9,597,300 30.8% Charges for Services $10,952,804 $10,983,534 $11,655,200 $12,765,709 9.5% Fines and Forfeitures $4,076,561 $4,449,491 $3,725,000 $4,375,000 17.4% Intergovernmental Revenue $5,397,342 $3,657,904 $3,967,034 $4,405,334 11% Other Revenue $1,540,335 $2,334,622 $11,833,293 $12,933,000 9.3% Interest Income $671,747 $1,706,802 $500,000 $750,000 50% Interfund Transfers $8,775,706 $7,733,940 $9,623,390 $10,031,740 4.2% Total Revenue Source: $142,875,211 $134,293,831 $143,987,769 $151,312,985 5.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 84 -- 84 of 483 -- Expenditures by Type As a service organization, the largest expense type in the General Fund are Salaries and Benets. This year's budget includes contractual wage increases for all employees as well as non-union wage increases approved by the City Council. Budgeted Expenditures by Type Salary and Benefits (60.5%) Salary and Benefits (60.5%) Salary and Benefits (60.5%) Insurance and Other Chargebacks (22.2%) Insurance and Other Chargebacks (22.2%) Insurance and Other Chargebacks (22.2%) Services and Supplies (13.2%) Services and Supplies (13.2%) Services and Supplies (13.2%) Interfund Transfers (2.9%) Interfund Transfers (2.9%) Interfund Transfers (2.9%) Miscellaneous (0.7%) Miscellaneous (0.7%) Miscellaneous (0.7%) Capital Outlay (0.3%) Capital Outlay (0.3%) Capital Outlay (0.3%) Contingencies (0.08%) Contingencies (0.08%) Contingencies (0.08%) Expense Objects Salary and Benefits $67,030,591 $79,945,544 $88,012,393 $91,592,836 4.1% Services and Supplies $17,728,331 $19,694,124 $19,846,153 $19,983,321 0.7% Miscellaneous $1,247,433 $643,286 $1,145,213 $995,423 -13.1% Capital Outlay $418,579 $353,107 $392,000 $518,978 32.4% Interfund Transfers $5,012,968 $9,634,081 $4,887,100 $4,457,100 -8.8% Community Sponsored Organizations $6,667 $0 N/A Insurance and Other Chargebacks $25,001,458 $32,487,049 $29,518,684 $33,605,744 13.8% Contingencies $38,111 $272,653 $126,000 $125,000 -0.8% Total Expense Objects: $116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 85 -- 85 of 483 -- Expenditures by Department Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund. Budgeted Expenditures by Department Police (23.9%) Police (23.9%) Police (23.9%) Non-Departmental (16%) Non-Departmental (16%) Non-Departmental (16%) Fire Mgmt & Support (15.4%) Fire Mgmt & Support (15.4%) Fire Mgmt & Support (15.4%) Public Works Agency (10.8%) Public Works Agency (10.8%) Public Works Agency (10.8%) Parks And Recreation (10.4%) Parks And Recreation (10.4%) Parks And Recreation (10.4%) Administrative Services (8.9%) Administrative Services (8.9%) Administrative Services (8.9%) City Manager's Office (8.1%) City Manager's Office (8.1%) City Manager's Office (8.1%) Community Development (3.4%) Community Development (3.4%) Community Development (3.4%) Health (1.3%) Health (1.3%) Health (1.3%) Law (1%) Law (1%) Law (1%) City Council (0.4%) City Council (0.4%) City Council (0.4%) City Clerk (0.4%) City Clerk (0.4%) City Clerk (0.4%) Expenditures Legislative $0 $2,608 N/A City Council $647,845 $627,836 $594,133 $594,319 0% City Clerk $308,725 $421,653 $535,355 $538,319 0.6% City Manager's Office $7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2% Law $848,616 $1,040,936 $1,354,786 $1,521,045 12.3% Administrative Services $11,897,108 $13,581,878 $15,148,003 $13,527,596 -10.7% Community Development $3,062,158 $3,467,120 $4,687,076 $5,078,229 8.3% Police $26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6% Fire Mgmt & Support $16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4% Health $2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4% Parks And Recreation $11,526,700 $13,157,625 $14,547,351 $15,760,980 8.3% Public Works Agency $14,320,045 $13,841,746 $15,868,893 $16,350,871 3% Non-Departmental $21,112,793 $25,565,498 $21,864,968 $24,261,149 11% Total Expenditures: $116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 86 -- 86 of 483 -- City Council Daniel Biss Mayor The City Council consists of the Mayor, who is elected at large, and nine aldermen, one elected from each of the nine wards for a term of four years. The City Council formulates policies to guide the orderly development and administration of the City; determines the use of tax dollars and other funding sources to meet the City's needs; holds public hearings to provide citizens with opportunities to be heard; participates in conferences, forums, and meetings of legislative groups and associations; keeps its constituency informed of City issues and activities through ward meetings and public forums, and responds to citizen requests for services and information. Expenditures Summary The City Council budget includes an increase for City Council wage increases which were approved in 2024, which is offset by an elimination of contractual administrative services in lieu of a full-time employee. 594,319 $186 (0.03% vs. prior year) City Council Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $200K $400K $600K $800K City of Evanston | Budget Book 2025 Page 87 -- 87 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (76.2%) Salary and Benefits (76.2%) Salary and Benefits (76.2%) Services and Supplies (23.6%) Services and Supplies (23.6%) Services and Supplies (23.6%) Miscellaneous (0.2%) Miscellaneous (0.2%) Miscellaneous (0.2%) Expense Objects Salary and Benefits $543,770 $448,932 $454,428 $414,743 $452,969 9.2% Services and Supplies $103,938 $208,142 $175,401 $178,140 $140,100 -21.4% Miscellaneous $137 $1,250 $616 $1,250 $1,250 0% Total Expense Objects: $647,845 $658,324 $630,444 $594,133 $594,319 0% Name FY2022 Actual FY2023 Adopted Budget FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditure Detail Expenditures Legislative City Council SEASONAL EMPLOYEES 100.12.1300.61060 $0 $2,608 N/A EXTERNAL SERVICES 100.12.1300.62175 $68,042 $0 N/A Total City Council: $0 $68,042 $2,608 N/A Total Legislative: $0 $68,042 $2,608 N/A City Council Name Account ID FY2022 Actual FY2023 Adopted Budget FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 88 -- 88 of 483 -- City Council REGULAR PAY 100.13.1300.61010 $330,586 $251,027 $264,374 $220,205 $261,000 18.5% TERMINATION PAYOUTS 100.13.1300.61415 $112 $0 N/A HEALTH INSURANCE 100.13.1300.61510 $173,543 $166,874 $159,662 $162,183 $158,109 -2.5% VISION INSURANCE 100.13.1300.61513 $287 $137 $150 $150 $150 -0.3% LIFE INSURANCE 100.13.1300.61615 $233 $101 $76 N/A CELL PHONE ALLOWANCE 100.13.1300.61626 $8,850 $8,250 $9,000 $9,000 $9,000 0% IMRF 100.13.1300.61710 $7,725 $2,708 $3,208 $2,610 $4,055 55.4% SOCIAL SECURITY 100.13.1300.61725 $18,182 $16,075 $14,555 $16,691 $16,740 0.3% MEDICARE 100.13.1300.61730 $4,252 $3,760 $3,404 $3,904 $3,915 0.3% EXTERNAL SERVICES 100.13.1300.62175 $0 $64,282 $38,040 N/A PRINTING 100.13.1300.62210 $203 $100 $244 $100 $100 0% ADVOCACY SERVICES 100.13.1300.62227 $40,000 $60,000 $45,000 $60,000 $60,000 0% TRAINING & TRAVEL 100.13.1300.62295 $14,646 $14,000 $18,053 $14,000 $14,000 0% MEMBERSHIP DUES 100.13.1300.62360 $41,421 $58,000 $37,997 $58,000 $58,000 0% EXPENSE ALLOWANCE 100.13.1300.62370 $75 $0 N/A OTHER PROGRAM COSTS 100.13.1300.62490 $137 $1,250 $616 $1,250 $1,250 0% TELECOMMUNICATIONS - WIRELESS 100.13.1300.64540 $342 $0 N/A FOOD 100.13.1300.65025 $7,138 $7,500 $7,113 $7,500 $7,500 0% OFFICE SUPPLIES 100.13.1300.65095 $114 $500 $103 $500 $500 0% Total City Council: $647,845 $590,282 $627,836 $594,133 $594,319 0% Total City Council: $647,845 $590,282 $627,836 $594,133 $594,319 0% Total Expenditures: $647,845 $658,324 $630,444 $594,133 $594,319 0% Name Account ID FY2022 Actual FY2023 Adopted Budget FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 89 -- 89 of 483 -- City Clerk Stephanie Mendoza City Clerk The City Clerk's Ofce is the central hub for Evanston's administrative functions, playing a vital role in various aspects. The Clerk’s Ofce maintains the City Code and publishes Ordinances and Resolutions to retain them as permanent records in the municipal library. Annual updates to the Municipal Code are executed through amendatory ordinances. The City Clerk is also the custodian of the City seal, afxing it to necessary documents. Operating within state statute and the municipal code, the City Clerk safeguards and oversees a range of critical documents, including minutes and legal papers. The City Clerk is involved in Election services, facilitating voter registration, petitions, and absentee ballots as the local election ofcial. Additionally, the City Clerk's Ofce provides access to information through Freedom of Information Act (FOIA) requests and Vital records. The City Clerk also handles Temporarily Accessible Parking Placards, manages City Council referrals, digitizes and maintains records, and issues meeting notices, schedules, and voting orders. Additionally, the City Clerk serves as the local election authority, OMA compliance, Financial disclosure compliance, and manager of Boards, Commissions, and Committees appointments, terms, and resignations. The City Clerk is also the deputy registrar, overseeing various election-related activities. Collaborating with the Mayor, Council Members, and staff, extends support on particular projects, and represents the city at pertinent meetings upon request. Revenues Summary 92,500 $0 (0.00% vs. prior year) City Clerk Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $25K $50K $75K $100K $125K $150K City of Evanston | Budget Book 2025 Page 90 -- 90 of 483 -- Expenditures Summary 538,319 $2,964 (0.55% vs. prior year) City Clerk Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $100K $200K $300K $400K $500K $600K City of Evanston | Budget Book 2025 Page 91 -- 91 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (55.3%) Salary and Benefits (55.3%) Salary and Benefits (55.3%) Services and Supplies (44.7%) Services and Supplies (44.7%) Services and Supplies (44.7%) Expense Objects Salary and Benefits $232,450 $293,117 $305,855 $297,444 -2.7% Services and Supplies $76,275 $128,536 $229,500 $240,875 5% Total Expense Objects: $308,725 $421,653 $535,355 $538,319 0.6% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Revenue Detail Revenue City Clerk City Clerk Charges for Services BIRTH AND DEATH RECORDS 100.14.1400.53010 -$1,107 $0 N/A BIRTH CERTIFICATE 100.14.1400.53215 $87,672 $107,124 $85,000 $85,000 0% DEATH CERTIFICATE 100.14.1400.53220 $9,040 $11,009 $7,000 $7,000 0% Total Charges for Services: $95,605 $118,133 $92,000 $92,000 0% Other Revenue MISCELLANEOUS REVENUE 100.14.1400.56045 $926 $1,596 $500 $500 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 92 -- 92 of 483 -- Total Other Revenue: $926 $1,596 $500 $500 0% Total City Clerk: $96,531 $119,729 $92,500 $92,500 0% Total City Clerk: $96,531 $119,729 $92,500 $92,500 0% Total Revenue: $96,531 $119,729 $92,500 $92,500 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditure Detail Expenditures City Clerk City Clerk REGULAR PAY 100.14.1400.61010 $155,089 $201,655 $213,693 $229,701 7.5% PERMANENT PART-TIME 100.14.1400.61050 $309 $0 N/A SEASONAL EMPLOYEES 100.14.1400.61060 $2,100 $20,200 $6,000 N/A OVERTIME PAY 100.14.1400.61110 $2,209 $2,081 $500 $500 0% TERMINATION PAYOUTS 100.14.1400.61415 $5,626 $0 N/A HEALTH INSURANCE 100.14.1400.61510 $49,935 $68,199 $68,980 $42,407 -38.5% VISION INSURANCE 100.14.1400.61513 $122 $112 $112 N/A LIFE INSURANCE 100.14.1400.61615 $19 $1 $1 $1 0% IMRF 100.14.1400.61710 $7,586 $6,890 $6,219 $6,544 5.2% SOCIAL SECURITY 100.14.1400.61725 $9,365 $11,492 $13,250 $14,824 11.9% MEDICARE 100.14.1400.61730 $2,190 $2,688 $3,100 $3,467 11.8% PRINTING 100.14.1400.62210 $0 $156 $1,000 $1,000 0% TRAINING & TRAVEL 100.14.1400.62295 $4,949 $7,567 $5,000 $8,000 60% POSTAGE 100.14.1400.62315 $34 $110 $45,000 $45,000 0% MEMBERSHIP DUES 100.14.1400.62360 $0 $0 $1,000 $1,000 0% CODIFICATION SERVICES 100.14.1400.62457 $19,067 $36,338 $30,000 $30,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.14.1400.62509 $2,321 $37,940 $94,000 $109,000 16% DIGITAL ARCHIVING 100.14.1400.62645 $31,693 $9,957 N/A FOOD 100.14.1400.65025 $2,424 $1,468 $2,500 $2,500 0% OFFICE SUPPLIES 100.14.1400.65095 $12,743 $9,227 $5,000 $5,000 0% ELECTION SUPPLIES 100.14.1400.65175 $945 $5,573 $40,000 $5,000 -87.5% SMALL DONOR MATCH PROGRAM EXPENSE 100.14.1400.65180 $34,375 N/A Total City Clerk: $308,725 $421,653 $535,355 $538,319 0.6% Total City Clerk: $308,725 $421,653 $535,355 $538,319 0.6% Total Expenditures: $308,725 $421,653 $535,355 $538,319 0.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 93 -- 93 of 483 -- City Manager's Ofce Luke Stowe City Manager The City Manager and staff direct the administration and execution of the policies and goals formulated by the City Council and propose alternative solutions to community problems for City Council consideration. These responsibilities include advising the Council on present and future nancial, personnel, and program needs, implementing immediate and long-range City priorities, establishing procedures to assist in serving its community members, preparing the annual budget, and supervising City department heads. Staff are also involved in the coordination of the larger economic development projects as well as program evaluation and policy analysis. City of Evanston | Budget Book 2025 Page 94 -- 94 of 483 -- Accomplishments in 2024 CMO Overall Filled critical stafng needs, including two Deputy City Manager positions, Accounting Manager, Chief Legislative Policy Advisor, Transportation and Mobility Coordinator, Accounts Receivable Coordinator, and Economic Development Coordinator. Distributed approximately 5 million in Reparations funding. Obtained $100,000 through Bloomberg’s Center for Innovation for a “Love Your Block grant program” that brings city leaders and residents together to build stronger neighborhoods, one block at a time. Finance Successful adoption and adherence to GASB87 and GASB96 for annual audit reporting for Fiscal Year 2023 Annual Audit. Completion of the 2023 Single Audit and the Illinois Division of Insurance Annual Compliance Reports for Fire and Police Pension Plans. Implementation of new staff processes to improve the 2025 Budget Planning Process. Worked with the Finance and Budget Committee and City Council in their continued implementation of the public safety pension policy to put pension plans on track for 100% funding by 2040. Worked with the Finance and Budget Committee to improve and report on General Fund projections and forecasts. Implementation of payment kiosk. Recruitment of Accounts Receivable Coordinator to enhance collection of home rule taxes, leases, and other city-wide accounts receivable. Enhanced relationship with the Law Department to improve collections from the Liquor Tax Quick wheel tax preparation and successful implementation Continuing to reduce the number of credit cards on the City’s BMO account, is an ongoing process. Improved BMO cards with “Pay to Go” tap technology will be issued to current cardholders. The MWDEBE Committee will be working with the IT Department, and Digital Services Specialist to help redesign the MWDEBE and Business Diversity web pages in addition to linking Economic Development and Workforce Development pages. Changing the A/P process to work with New World to process our A/P checks. Transportation and Mobility Initiated Bicycle Access Voucher Pilot including street education program for participants and formal partnerships with six Evanston-area bike shops; setting foundations for future transportation access programs Applied and successfully received an Invest in Cook grant to support expansion of the Divvy system Planning, and soon celebrating, Bike, Walk, Roll to school day at ETHS Initiated and/or further developed partnerships to support inter-agency collaboration on programs and infrastructure projects including with the Village of Skokie on updates to the Church Street Bridge, ETHS on Bike, Walk, Roll to school day, Wilmette, and on the North Shore channel trail, CTA on service-level and infrastructure improvements, IDOT on improved collaboration, along with coordination with Pace, Divvy, Metra, UP, CDOT, the RTA, Village of Lincolnwood, Cook County, Active Transportation Alliance, D65, Northwest Municipal Conference, Northwestern, Ride Illinois, Evanston Transit Alliance, Downtown Evanston, a range of other local and regional community partners, and across City of Evanston departments Human Resources Signed agreement with Polco (Community/Employee Engagement vendor). This vendor will assist with the creation of an employee engagement survey which will be used to gain employee feedback and will be benchmarked across other organizations. HR Staff in collaboration with the Police Department Leadership team worked to ll 11 vacant positions. In addition, HR staff in collaboration with Parks and Recreation management staff worked to ll 4 newly created Crisis Intervention Responder role positions in addition to the Deputy Director position which oversees the C.A.R.E. program. Communications Hired a new full-time Communications Division Manager to ll the vacant position. Maintained our subscriber count with an engagement rate of 71% of our 86,262 total subscribers. There were 6,067 new subscribers within the last 12 months Facebook reach increased by 82.7% with a total reach of 303.2K between 9/30/23 and 9/30/24 and gained 1,008 followers on Instagram with content interaction up 100%. Annual organic reach on Linkedin increased to a total of 61,343 Increased communications and engagement efforts surrounding large-scale capital improvement projects (i.e. Evanston Animal Shelter,Main Street Construction, and Ryan Field Rebuild) City of Evanston | Budget Book 2025 Page 95 -- 95 of 483 -- Economic Development Adoption of Evanston Thrives Business District Plan Ongoing Howard Street planning and SSA implementation West Evanston property acquisition and TIF planning initiatives Disbursement of nearly $600,000 in city-wide small business focused grants Performance Measures Department Goal: Provide overall leadership, support, and direction for the city organization while working to stabilize city nances, increase community engagement and awareness of City initiatives, programs, and goals, coordinate the implementation of CARP, and provide Diversity, Equity, and Inclusion (DEI) through policies and engagement. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Increase awareness of City initiatives, programs, and goals # of contacts (email and SMS) subscribed to City notications Output 152,000 174,000 187,378 200,000 # of social media followers (Instagram, Facebook) Output x 24,000 24,000 30,000 % of email and SMS contacts engaged Efciency 78.50% 78.50% 80.00% 85.00% Activity: Support the implementation of the Local Reparations Restorative Program # of residents in 2nd, 5th, and 8th Wards signed up to receive Reparation updates Output 240 307 320 360 # number of community engagement meetings Output 13 40* 45 50 Activity: Finance GFOA Award # of years received GFOA’s Distinguished Budget Award Output 28 29 30 31 *The Reparations Committee formed 4 working groups in 2024, comprised of community members that meet monthly Factors Impacting the 2025 Budget Finance Department notes a continued reliance on reserves and one-time revenues to delay addressing large structural decits in several City funds. Purchasing continues to be faced with a lack of stafng: both having a vacancy as well as not enough staff to keep up with the demand from departments. The increase in City stafng levels and programs in other departments creates more work for purchasing staff to complete, process, and assist with the procurement of goods and services. City of Evanston | Budget Book 2025 Page 96 -- 96 of 483 -- Upcoming Initiatives Finance Work with the Finance and Budget Committee and City Council regarding public safety pensions and revenue ideas. Relocation of Collections desk and operations to the new 909 Davis location. Completion of 2024 Consolidated Annual Financial Report. Consolidation of City fees within a single section of City code. Implementation of new Special Assessment and Accounts Receivable modules. Continued development of community benchmarking efforts around property taxes, pensions, and debt. Communications Increase Instagram following by 15%. Re-establish inclusive, internal staff engagement events. Redo the City’s website making it ADA-compliant and user-friendly Create a robust communications training plan for staff, PIOs, and leadership (Establish a PIO Working Group) Continue to support the Envision Evanston 2045 initiative as well as change management communication efforts for the move to 909 Davis. Transportation and Mobility Publicly-offered street safety training classes to the community for adults and young people Divvy station expansion and roll out of the Divvy for Everyone access program City of Evanston employee bike share program Second iteration of Equity-oriented Bicycle Access programs roll out of bicycle parking program and support for bus stops formalization, the sidewalk inll program, and trafc calming initiatives Upcoming challenges: working to ensure our public spaces are serving all people and facilitating access to a robust array of transportation options; ensuring community members are guiding community efforts and have access to transportation decisions Human Resources Submitting an RFP for a new applicant tracking system/onboarding system which will allow for new hires to complete new hire paperwork electronically as opposed to paper documents. Revising the Employee Handbook Creation of a New Employee Onboarding/Orientation Working on developing a Talent Acquisition strategy for the City of Evanston to recruit and retain top talent into our organization. Economic Development Implementation of Evanston Thrives Recommendations City of Evanston | Budget Book 2025 Page 97 -- 97 of 483 -- Revenues Summary 101,331,437 $3,129,957 (3.19% vs. prior year) City Manager's Ofce Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $100M $25M $50M $75M $125M City of Evanston | Budget Book 2025 Page 98 -- 98 of 483 -- Expenditures Summary 12,228,582 $2,051,051 (20.15% vs. prior year) City Manager's Ofce Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M City of Evanston | Budget Book 2025 Page 99 -- 99 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (66.4%) Salary and Benefits (66.4%) Salary and Benefits (66.4%) Services and Supplies (22%) Services and Supplies (22%) Services and Supplies (22%) Insurance and Other Chargebacks (7.6%) Insurance and Other Chargebacks (7.6%) Insurance and Other Chargebacks (7.6%) Capital Outlay (1.6%) Capital Outlay (1.6%) Capital Outlay (1.6%) Contingencies (1%) Contingencies (1%) Contingencies (1%) Interfund Transfers (0.8%) Interfund Transfers (0.8%) Interfund Transfers (0.8%) Miscellaneous (0.6%) Miscellaneous (0.6%) Miscellaneous (0.6%) Expense Objects Salary and Benefits $3,135,297 $3,660,426 $5,361,700 $8,119,090 51.4% Services and Supplies $1,492,276 $2,360,373 $2,849,332 $2,686,614 -5.7% Miscellaneous $435,273 $44,376 $203,000 $77,000 -62.1% Capital Outlay $207,115 $20,262 $22,500 $193,978 762.1% Interfund Transfers $1,300,000 $6,192,085 $750,000 $100,000 -86.7% Insurance and Other Chargebacks $802,645 $3,853,087 $866,000 $926,900 7% Contingencies $37,790 $271,894 $125,000 $125,000 0% Total Expense Objects: $7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Revenue Detail Revenue City Manager's Office Public Information CABLE FRANCHISE FEE 100.15.1510.52180 $890,517 $825,835 $950,000 $800,000 -15.8% PEG FEES - CABLE COMPANIES 100.15.1510.52181 $116,236 $113,813 $145,000 $120,000 -17.2% Total Public Information: $1,006,753 $939,648 $1,095,000 $920,000 -16% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 100 -- 100 of 483 -- Emergency Operations Center FEMA 100.15.1520.55265 $111,434 $0 N/A Total Emergency Operations Center: $111,434 $0 N/A Financial Administration REBATE REVENUE 100.15.1555.56007 $5,000 N/A Total Financial Administration: $0 $0 $5,000 N/A Revenue & Collections PROPERTY TAXES 100.15.1560.51015 $8,759,074 $9,392,325 $9,057,297 $9,449,797 4.3% STATE USE TAX 100.15.1560.51515 $3,165,654 $3,040,435 $3,200,000 $2,900,000 -9.4% SALES TAX - BASIC 100.15.1560.51525 $12,987,309 $13,329,108 $13,000,000 $13,350,000 2.7% SALES TAX - HOME RULE 100.15.1560.51530 $10,455,926 $10,396,123 $10,600,000 $10,500,000 -0.9% AUTO RENTAL TAX 100.15.1560.51535 $70,927 $69,883 $60,000 $65,000 8.3% TRANSPORTATION NETWORK PROVIDER TAX 100.15.1560.51536 $776,296 $855,245 $700,000 $800,000 14.3% ATHLETIC CONTEST TAX 100.15.1560.51540 $884,462 $747,432 $800,000 $500,000 -37.5% STATE INCOME TAX 100.15.1560.51545 $12,826,057 $12,558,980 $11,500,000 $13,500,000 17.4% MUNICIPAL HOTEL TAX 100.15.1560.51550 $2,166,476 $2,546,217 $2,350,000 $2,350,000 0% ELECTRIC UTILITY TAX 100.15.1560.51565 $2,925,798 $2,734,420 $2,900,000 $2,900,000 0% NATURAL GAS UTILITY TAX 100.15.1560.51570 $1,987,378 $1,584,891 $1,850,000 $1,500,000 -18.9% NAT GAS USE TAX HOME RULE 100.15.1560.51575 $795,174 $738,412 $800,000 $800,000 0% ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE 100.15.1560.51577 $500,000 N/A TELEPHONE UTILITY TAX 100.15.1560.51580 $2,485 N/A CIGARETTE TAX 100.15.1560.51585 $216,000 $225,000 $200,000 $200,000 0% EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $835,935 $897,720 $990,000 $1,000,000 1% LIQUOR TAX 100.15.1560.51595 $3,291,166 $3,772,043 $3,100,000 $3,300,000 6.5% RECREATIONAL CANNABIS TAX 100.15.1560.51598 $233,894 $193,978 N/A PARKING TAX 100.15.1560.51600 $2,952,826 $2,952,554 $2,900,000 $2,900,000 0% PERSONAL PROPERTY REPLACEMENT TAX 100.15.1560.51605 $4,911,675 $3,482,124 $3,500,000 $2,500,000 -28.6% REAL ESTATE TRANSFER TAX 100.15.1560.51620 $5,496,306 $310,770 $2,750,000 $2,500,000 -9.1% TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,170,164 $1,115,998 $1,100,000 $1,050,000 -4.5% AMUSEMENT TAX 100.15.1560.51630 $942,080 $1,367,347 $900,000 $1,300,000 44.4% WHEEL TAX 100.15.1560.52010 $2,804,272 $2,875,749 $2,800,000 $2,800,000 0% BUSINESS REGISTRATION FEE 100.15.1560.52015 $1,475 $650 N/A PET LICENSES 100.15.1560.52020 $14,284 $26,963 $20,000 $20,000 0% RESIDENTS ANNUAL PARKING PERMITS 100.15.1560.52130 $1,220 $1,160 N/A VISITOR PARKING PERMITS 100.15.1560.52131 $76 $0 N/A MOVING VAN PERMIT FEES 100.15.1560.52146 $63,125 $54,470 $57,000 $55,000 -3.5% IL BELL FRANCHISE FEE 100.15.1560.52165 $106,744 $98,573 $90,000 $90,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 101 -- 101 of 483 -- EASEMENTS 100.15.1560.52175 $0 $119,882 $47,000 $47,000 0% NICOR FRANCHISE FEE 100.15.1560.52185 $58,454 $0 $75,000 $75,000 0% NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 N/A CREDIT CARD FEES - REVENUE 100.15.1560.52705 $300,000 N/A SURFACE LOT PERMITS 100.15.1560.53252 -$90 $0 N/A TELECOMMUNICATION MAINTENANCE FEE 100.15.1560.53730 $0 $37,658 $35,000 $35,000 0% STATE, COUNTY AND OTHER GRANTS 100.15.1560.55146 $32,850 $18,900 $20,000 $20,000 0% PROPERTY SALES AND RENTAL 100.15.1560.56010 $104,795 $89,698 $75,000 $100,000 33.3% DONATIONS 100.15.1560.56011 $1,550 $1,150 N/A MISCELLANEOUS REVENUE 100.15.1560.56045 $124,591 $192,729 $100,000 $255,000 155% PAYMENT IN LIEU OF TAXES 100.15.1560.56105 $65,000 $60,000 $85,000 $60,000 -29.4% FUND BALANCE APPLIED 100.15.1560.56106 $0 $0 $10,532,793 $11,085,000 5.2% PARKING PERMITS-RYAN FIELD 100.15.1560.56175 $0 $0 $15,000 N/A INVESTMENT INCOME 100.15.1560.56501 $647,128 $1,702,486 $500,000 $750,000 50% INTEREST REVENUE - LEASES 100.15.1560.56504 $1,422 $1,312 N/A CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 100.15.1560.56585 $498,993 N/A REALIZED GAIN/LOSS 100.15.1560.56586 $0 $116,732 N/A RTU AMORTIZATION - LEASES 100.15.1560.56750 $10,148 $10,148 N/A COMPONENT UNIT RECEIPTS 100.15.1560.56801 $294,996 N/A FROM WEST EVANSTON TIF 100.15.1560.57007 $75,000 $75,000 $75,000 $110,550 47.4% TRANSFERS FROM LIBRARY FUND 100.15.1560.57009 $289,328 $0 $350,000 $350,000 0% FROM MOTOR FUEL FUND-S/M 100.15.1560.57020 $1,044,987 $0 N/A FROM EMERGENCY TEL SYSTEM 100.15.1560.57040 $90,000 $90,000 $100,000 $100,000 0% TRANSFER FROM GOOD NEIGHBOR FUND 100.15.1560.57058 $0 $1,500,000 $1,500,000 0% FROM DEMPSTER-DODGE TIF 100.15.1560.57087 $10,000 $9,996 $10,000 $24,400 144% FROM CHICAGO-MAIN TIF 100.15.1560.57088 $30,000 $30,000 $30,000 $64,750 115.8% FROM FIVE FIFTH TIF 100.15.1560.57090 $73,850 N/A FROM HOWARD RIDGE TIF 100.15.1560.57096 $75,000 $75,000 $75,000 $56,800 -24.3% FROM SPECIAL ASSMT. FUND 100.15.1560.57110 $92,000 $91,992 $92,000 N/A FROM PARKING FUND 100.15.1560.57130 $2,972,390 $2,972,388 $2,972,390 $2,972,390 0% FROM WATER FUND 100.15.1560.57135 $492,235 $492,240 $500,000 $500,000 0% FROM WATER FUND-ROI 100.15.1560.57140 $2,831,102 $2,831,100 $2,888,000 $2,888,000 0% FROM WATER FUND-ADMIN. EX 100.15.1560.57145 $726,222 $726,228 $741,000 $741,000 0% TRANSFER FROM SEWER FUND 100.15.1560.57165 $336,770 $339,996 $640,000 $1,000,000 56.3% Total Revenue & Collections: $90,952,656 $86,249,681 $96,732,480 $99,938,537 3.3% Accounting L.E.P. PROGRAM PENALTIES 100.15.1570.52516 $17,118 $14,732 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 102 -- 102 of 483 -- CHARGEBACK REVENUE 100.15.1570.56158 $431,009 $322,562 $300,000 $300,000 0% Total Accounting: $448,127 $337,294 $300,000 $300,000 0% Purchasing GRANTS AND AID 100.15.1575.55251 $0 -$3,242 N/A REBATE REVENUE 100.15.1575.56007 $96,575 $33,694 N/A Total Purchasing: $96,575 $30,452 N/A Community Arts IAC PROJECT GRANT 100.15.1580.55180 $30,000 N/A NEA OPERATING GRANT 100.15.1580.55181 $150,000 $11,250 $15,000 N/A NEA PROJECT GRANT 100.15.1580.55182 $5,000 $0 $50,000 N/A GRANTS AND AID 100.15.1580.55251 $2,000 $0 $5,900 N/A Total Community Arts: $157,000 $11,250 $15,000 $85,900 472.7% Administrative Hearings NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $51,962 $28,540 $30,000 $30,000 0% Total Administrative Hearings: $51,962 $28,540 $30,000 $30,000 0% Econ. Development BUSINESS REGISTRATION FEE 100.15.5300.52015 $40,750 $31,320 $25,000 $50,000 100% MISCELLANEOUS REVENUE 100.15.5300.56045 $0 $4,163 $2,000 N/A LOAN PROCEEDS 100.15.5300.56120 $0 $15,122 $2,000 $2,000 0% Total Econ. Development: $40,750 $50,605 $29,000 $52,000 79.3% Total City Manager's Office: $92,865,257 $87,647,470 $98,201,480 $101,331,437 3.2% Total Revenue: $92,865,257 $87,647,470 $98,201,480 $101,331,437 3.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditures Detail Expenditures City Manager's Office City Manager SALARY ADJUSTMENTS 100.15.1505.61001 $0 $0 $500,000 $400,000 -20% REGULAR PAY 100.15.1505.61010 $405,798 $888,173 $1,111,506 $1,503,967 35.3% PERMANENT PART-TIME 100.15.1505.61050 $19,720 $0 N/A TEMPORARY EMPLOYEES 100.15.1505.61055 $84,488 $0 N/A SEASONAL EMPLOYEES 100.15.1505.61060 $7,160 $15,000 $29,400 $29,400 0% OVERTIME PAY 100.15.1505.61110 $0 $3,811 N/A TERMINATION PAYOUTS 100.15.1505.61415 $84,287 $18,335 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 103 -- 103 of 483 -- VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.15.1505.61430 $10,513 $0 N/A HEALTH INSURANCE 100.15.1505.61510 $27,024 $97,019 $153,208 $130,590 -14.8% VISION INSURANCE 100.15.1505.61513 $38 $251 $264 $260 -1.5% LIFE INSURANCE 100.15.1505.61615 $495 $660 $697 $718 3% AUTO ALLOWANCE 100.15.1505.61625 $4,980 $7,159 $7,470 $8,370 12% CELL PHONE ALLOWANCE 100.15.1505.61626 $900 $900 $1,200 $2,700 125% IMRF 100.15.1505.61710 $19,854 $30,827 $32,346 $51,106 58% SOCIAL SECURITY 100.15.1505.61725 $23,517 $45,844 $61,382 $75,405 22.8% MEDICARE 100.15.1505.61730 $7,217 $12,955 $16,241 $21,969 35.3% ADVERTISING 100.15.1505.62205 $427 N/A PRINTING 100.15.1505.62210 $156 $1,560 $1,000 $1,100 10% OVERNIGHT MAIL CHARGES 100.15.1505.62280 $0 $0 $155 N/A TRAINING & TRAVEL 100.15.1505.62295 $5,657 $9,302 $20,000 $20,000 0% MEMBERSHIP DUES 100.15.1505.62360 $11,099 $5,739 $15,000 $15,000 0% OTHER PROGRAM COSTS 100.15.1505.62490 $9,991 $10,618 $15,000 $20,000 33.3% SERVICE AGREEMENTS/ CONTRACTS 100.15.1505.62509 $266,107 $410,478 $180,000 $180,000 0% RECRUITMENT 100.15.1505.62512 $39,189 $0 N/A COMMUNITY RESPONDER PROGRAM 100.15.1505.62651 $400,000 N/A MISCELLANEOUS 100.15.1505.62770 $8 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.15.1505.64540 $602 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1505.65010 $900 $900 N/A FOOD 100.15.1505.65025 $4,983 $5,804 $5,000 $5,000 0% OFFICE SUPPLIES 100.15.1505.65095 $510 $1,666 $2,000 $2,000 0% GENERAL ADMINISTRATION & SUPPORT 100.15.1505.66040 $93 $0 N/A CONTINGENCIES 100.15.1505.68205 $26,443 $149,557 $25,000 $125,000 400% TRANSFER TO SOLID WASTE 100.15.1505.69520 $0 $100,000 N/A Total City Manager: $1,061,728 $1,716,984 $2,576,869 $2,692,585 4.5% Public Information REGULAR PAY 100.15.1510.61010 $275,082 $232,351 $368,382 $349,936 -5% SEASONAL EMPLOYEES 100.15.1510.61060 $7,908 $14,214 $20,000 $26,264 31.3% TERMINATION PAYOUTS 100.15.1510.61415 $0 $10,078 N/A HEALTH INSURANCE 100.15.1510.61510 $15,823 $18,186 $43,442 $53,368 22.8% VISION INSURANCE 100.15.1510.61513 $0 $72 N/A LIFE INSURANCE 100.15.1510.61615 $196 $61 $43 $157 262.8% AUTO ALLOWANCE 100.15.1510.61625 $450 $450 $450 $1,800 300% CELL PHONE ALLOWANCE 100.15.1510.61626 $1,008 $630 $1,000 $1,704 70.4% IMRF 100.15.1510.61710 $12,804 $8,370 $10,720 $13,276 23.8% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 104 -- 104 of 483 -- SOCIAL SECURITY 100.15.1510.61725 $17,435 $15,739 $23,289 $22,302 -4.2% MEDICARE 100.15.1510.61730 $4,077 $3,681 $5,447 $5,216 -4.2% ADVERTISING 100.15.1510.62205 $1,302 $600 $2,500 $2,500 0% PRINTING 100.15.1510.62210 $2,000 $5,043 $5,000 $5,000 0% TRAINING & TRAVEL 100.15.1510.62295 $234 $1,730 $1,800 $1,800 0% POSTAGE 100.15.1510.62315 $0 $0 $1,000 $1,000 0% MEMBERSHIP DUES 100.15.1510.62360 $400 $0 $400 $400 0% OTHER PROGRAM COSTS 100.15.1510.62490 $23,364 $14,136 $25,000 $25,000 0% WORK- STUDY 100.15.1510.62506 $0 $186 N/A SERVICE AGREEMENTS/ CONTRACTS 100.15.1510.62509 $3,675 $3,675 $10,000 $10,000 0% PEG FEE DISTRIBUTION 100.15.1510.64004 $375 $523 $50,000 $50,000 0% Total Public Information: $366,134 $329,652 $568,472 $569,794 0.2% Farmer's Market TRAINING & TRAVEL 100.15.1515.62295 $350 N/A FOOD 100.15.1515.65025 $720 $0 N/A OFFICE SUPPLIES 100.15.1515.65095 $445 N/A Total Farmer's Market: $720 $795 N/A Emergency Operations Center PRINTING 100.15.1520.62210 -$1,395 $0 N/A Total Emergency Operations Center: -$1,395 $0 N/A Misc. Business Operations CONTINGENCIES 100.15.1525.68205 $11,348 $122,337 $100,000 N/A Total Misc. Business Operations: $11,348 $122,337 $100,000 N/A Office Of Sustainability REGULAR PAY 100.15.1535.61010 $46,687 $0 N/A HEALTH INSURANCE 100.15.1535.61510 $3,466 $0 N/A VISION INSURANCE 100.15.1535.61513 $19 $0 N/A LIFE INSURANCE 100.15.1535.61615 $62 $0 N/A IMRF 100.15.1535.61710 $2,172 $0 N/A SOCIAL SECURITY 100.15.1535.61725 $2,836 $0 N/A MEDICARE 100.15.1535.61730 $663 $0 N/A OTHER PROGRAM COSTS 100.15.1535.62490 $7,011 $2,018 N/A Total Office Of Sustainability: $62,916 $2,018 N/A Transportation & Mobility REGULAR PAY 100.15.1540.61010 $0 $0 $77,008 $96,443 25.2% HEALTH INSURANCE 100.15.1540.61510 $0 $0 $25,151 $9,512 -62.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 105 -- 105 of 483 -- LIFE INSURANCE 100.15.1540.61615 $1 N/A IMRF 100.15.1540.61710 $0 $0 $2,241 $3,661 63.3% SOCIAL SECURITY 100.15.1540.61725 $0 $0 $4,775 $5,980 25.2% MEDICARE 100.15.1540.61730 $0 $0 $1,117 $1,399 25.3% TRAINING & TRAVEL 100.15.1540.62295 $5,500 N/A OTHER PROGRAM COSTS 100.15.1540.62490 $0 $0 $25,000 $25,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.15.1540.62509 $13,600 N/A Total Transportation & Mobility: $0 $0 $135,292 $161,096 19.1% Human Relations Division TRAINING & TRAVEL 100.15.1545.62295 $82 $0 N/A Total Human Relations Division: $82 $0 N/A Performance & Equity REGULAR PAY 100.15.1550.61010 $0 $0 $189,143 $145,096 -23.3% TEMPORARY EMPLOYEES 100.15.1550.61055 $0 $0 $15,600 N/A HEALTH INSURANCE 100.15.1550.61510 $0 $0 $20,589 $16,251 -21.1% VISION INSURANCE 100.15.1550.61513 $0 $0 $38 N/A LIFE INSURANCE 100.15.1550.61615 $0 $0 $124 N/A IMRF 100.15.1550.61710 $0 $0 $5,505 $6,457 17.3% SOCIAL SECURITY 100.15.1550.61725 $0 $0 $11,728 $8,996 -23.3% MEDICARE 100.15.1550.61730 $0 $0 $2,744 $2,105 -23.3% STUDIES 100.15.1550.62180 $0 $0 $7,500 N/A PRINTING 100.15.1550.62210 $0 $0 $1,000 $1,000 0% TRAINING & TRAVEL 100.15.1550.62295 $0 $0 $3,000 $3,000 0% MEMBERSHIP DUES 100.15.1550.62360 $0 $0 $1,000 $1,000 0% OTHER PROGRAM COSTS 100.15.1550.62490 $0 $0 $36,000 $5,000 -86.1% SERVICE AGREEMENTS/ CONTRACTS 100.15.1550.62509 $0 $0 $158,500 $50,000 -68.5% DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1550.65010 $0 $0 $14,500 N/A FOOD 100.15.1550.65025 $0 $0 $3,500 $1,000 -71.4% Total Performance & Equity: $0 $0 $470,470 $239,904 -49% Financial Administration REGULAR PAY 100.15.1555.61010 $349,236 $419,195 $512,342 $578,431 12.9% TERMINATION PAYOUTS 100.15.1555.61415 $5,077 $0 N/A HEALTH INSURANCE 100.15.1555.61510 $31,397 $46,895 $59,211 $60,857 2.8% VISION INSURANCE 100.15.1555.61513 $363 $76 $76 $76 0.5% LIFE INSURANCE 100.15.1555.61615 $373 $345 $426 $464 8.8% AUTO ALLOWANCE 100.15.1555.61625 $3,735 $3,735 $3,735 $3,735 0% CELL PHONE ALLOWANCE 100.15.1555.61626 $900 $675 $900 $2,700 200% IMRF 100.15.1555.61710 $13,388 $14,312 $14,909 $20,041 34.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 106 -- 106 of 483 -- SOCIAL SECURITY 100.15.1555.61725 $33,476 $24,635 $29,696 $33,805 13.8% MEDICARE 100.15.1555.61730 $4,127 $5,965 $7,497 $8,481 13.1% CONSULTING SERVICES 100.15.1555.62185 $1,300 $21,017 $10,000 $10,000 0% ADVERTISING 100.15.1555.62205 $695 $334 $1,000 $600 -40% PRINTING 100.15.1555.62210 $0 $39 N/A OVERNIGHT MAIL CHARGES 100.15.1555.62280 $0 $0 $100 N/A TRAINING & TRAVEL 100.15.1555.62295 $2,961 $3,159 $8,000 $8,000 0% IT COMPUTER SOFTWARE 100.15.1555.62340 $0 $0 $15,000 $5,000 -66.7% MEMBERSHIP DUES 100.15.1555.62360 $1,215 $1,240 $1,600 $1,600 0% OTHER PROGRAM COSTS 100.15.1555.62490 $65 $1,896 $2,000 $2,000 0% INSURANCE PREMIUM 100.15.1555.62615 $0 $0 $50 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1555.65010 $16 $463 $300 $200 -33.3% FOOD 100.15.1555.65025 $200 N/A OFFICE SUPPLIES 100.15.1555.65095 $11 $1,452 $1,200 $1,200 0% TRANSFER TO SSA9 100.15.1555.66029 $0 $206,750 N/A TRANSFER TO INSURANCE - RISK 100.15.1555.66030 $750,000 $787,500 $811,000 $811,000 0% TRANSFER TO CAPITAL IMPROVEMENT FUND 100.15.1555.66156 $0 $3,264,226 N/A TRANSFER TO INSURANCE 100.15.1555.69605 $3,000,000 N/A Total Financial Administration: $1,198,336 $7,803,909 $1,479,043 $1,548,390 4.7% Revenue & Collections REGULAR PAY 100.15.1560.61010 $226,312 $257,743 $277,574 $602,328 117% SEASONAL EMPLOYEES 100.15.1560.61060 $19,470 $109,992 $60,000 $60,000 0% VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.15.1560.61430 $3,504 $0 N/A HEALTH INSURANCE 100.15.1560.61510 $25,409 $26,152 $41,482 $110,822 167.2% VISION INSURANCE 100.15.1560.61513 $462 $150 $95 $376 296.6% LIFE INSURANCE 100.15.1560.61615 $208 $137 $109 $225 106.5% CELL PHONE ALLOWANCE 100.15.1560.61626 $126 $504 $504 $504 0% IMRF 100.15.1560.61710 $10,697 $8,793 $8,079 $24,724 206% SOCIAL SECURITY 100.15.1560.61725 $13,865 $15,379 $17,243 $37,377 116.8% MEDICARE 100.15.1560.61730 $3,243 $3,597 $4,034 $8,743 116.7% PRINTING 100.15.1560.62210 $102,244 $4,064 N/A OFFICE EQUIPMENT MAINT 100.15.1560.62235 $0 $24,999 $24,000 $24,000 0% TRAINING & TRAVEL 100.15.1560.62295 $679 $809 $3,000 $3,000 0% POSTAGE 100.15.1560.62315 $14,753 $25,141 $25,000 $25,000 0% MEMBERSHIP DUES 100.15.1560.62360 $300 $0 N/A ARMORED CAR SERVICES 100.15.1560.62431 $27,017 $32,489 $35,000 $35,000 0% OTHER CHARGES 100.15.1560.62605 $225 $143 N/A BANK FEES 100.15.1560.62703 $13 $25,000 N/A CREDIT CARD FEES 100.15.1560.62705 $218,809 $233,451 $225,000 $250,000 11.1% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 107 -- 107 of 483 -- UTILITY TAX AUDIT SERVICES 100.15.1560.64541 $0 $12,070 $10,800 $10,800 0% PERSONAL COMPUTER SOFTWARE 100.15.1560.64545 $60,000 $61,179 $60,000 $100,000 66.7% LICENSING/REGULATORY SUPP 100.15.1560.65045 $65,101 $129,910 $30,000 $30,000 0% OFFICE SUPPLIES 100.15.1560.65095 $4,141 $5,405 $4,000 $4,000 0% TRANSFERS TO OTHER FUNDS 100.15.1560.66020 $0 $584,108 N/A TRANSFER TO EQUIP REPLACEMENT 100.15.1560.66027 $800,000 $237,001 N/A TRANSFER TO FLEET 100.15.1560.66028 $1,900,000 N/A TRSF OUT TO SOLID WASTE FUND - PROP TAX 100.15.1560.66147 $0 $0 $100,000 N/A TRANSFER TO CAPITAL IMPROVEMENT FUND 100.15.1560.66156 $500,000 $0 N/A UNREALIZED LOSS ON INVESTMENTS 100.15.1560.68015 $376,425 $0 N/A TRANSFERS TO DEBT SERVICE FUND 100.15.1560.69320 $0 $0 $750,000 N/A Total Revenue & Collections: $2,472,991 $3,673,228 $1,675,921 $1,351,899 -19.3% Accounting REGULAR PAY 100.15.1570.61010 $326,303 $314,083 $288,853 $303,261 5% SEASONAL EMPLOYEES 100.15.1570.61060 $36,988 $36,169 $93,807 $75,000 -20% OVERTIME PAY 100.15.1570.61110 $2,573 $0 N/A ANNUAL SICK LEAVE PAYOUT 100.15.1570.61420 $576 $576 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.15.1570.61430 $3,488 $0 N/A HEALTH INSURANCE 100.15.1570.61510 $52,100 $49,124 $49,418 $40,205 -18.6% VISION INSURANCE 100.15.1570.61513 $422 $72 $73 $73 0% LIFE INSURANCE 100.15.1570.61615 $286 $156 $172 $69 -59.9% IMRF 100.15.1570.61710 $15,397 $9,140 $8,406 $12,230 45.5% SOCIAL SECURITY 100.15.1570.61725 $22,143 $18,033 $20,626 $19,509 -5.4% MEDICARE 100.15.1570.61730 $5,179 $4,217 $4,824 $4,563 -5.4% AUDITING 100.15.1570.62110 $114,535 $117,790 $130,000 $130,000 0% CONSULTING SERVICES 100.15.1570.62185 $67,790 $76,054 $80,000 $90,000 12.5% ADVERTISING 100.15.1570.62205 $0 $0 $2,000 N/A OVERNIGHT MAIL CHARGES 100.15.1570.62280 $0 $0 $500 N/A TRAINING & TRAVEL 100.15.1570.62295 $0 $0 $2,000 $2,000 0% IT COMPUTER SOFTWARE 100.15.1570.62340 $0 $0 $20,000 $12,000 -40% MEMBERSHIP DUES 100.15.1570.62360 $970 $370 $1,000 $1,000 0% OTHER PROGRAM COSTS 100.15.1570.62490 $340 $408 N/A SERVICE AGREEMENTS/ CONTRACTS 100.15.1570.62509 $0 $0 $10,000 N/A OTHER CHARGES 100.15.1570.62605 $419 N/A TELECOMMUNICATIONS - WIRELESS 100.15.1570.64540 $1,728 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 108 -- 108 of 483 -- DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1570.65010 $0 $335 N/A FOOD 100.15.1570.65025 $123 $193 N/A MINOR EQUIPMENT & TOOLS 100.15.1570.65085 $832 $832 N/A OFFICE SUPPLIES 100.15.1570.65095 $1,085 $2,604 $900 $900 0% Total Accounting: $652,858 $630,577 $712,579 $690,811 -3.1% Tax Assessment Advocacy REGULAR PAY 100.15.1571.61010 $76,231 $86,707 $88,302 $90,604 2.6% OVERTIME PAY 100.15.1571.61110 $570 $1,047 N/A HEALTH INSURANCE 100.15.1571.61510 $21,756 $24,555 $25,151 $26,156 4% LIFE INSURANCE 100.15.1571.61615 $51 $33 $36 $37 2.1% IMRF 100.15.1571.61710 $3,575 $3,001 $2,570 $3,660 42.4% SOCIAL SECURITY 100.15.1571.61725 $4,197 $4,849 $5,475 $5,617 2.6% MEDICARE 100.15.1571.61730 $982 $1,134 $1,280 $1,314 2.6% PERSONAL COMPUTER SOFTWARE 100.15.1571.64545 $550 $1,850 $1,500 $1,500 0% Total Tax Assessment Advocacy: $107,912 $123,177 $124,315 $128,888 3.7% Purchasing REGULAR PAY 100.15.1575.61010 $255,134 $288,493 $318,757 $331,588 4% TERMINATION PAYOUTS 100.15.1575.61415 $5,880 $0 N/A HEALTH INSURANCE 100.15.1575.61510 $53,373 $58,949 $59,363 $60,107 1.3% VISION INSURANCE 100.15.1575.61513 $109 $184 $184 $73 -60.3% LIFE INSURANCE 100.15.1575.61615 $212 $166 $181 $153 -15.7% IMRF 100.15.1575.61710 $12,131 $9,892 $9,276 $13,277 43.1% SOCIAL SECURITY 100.15.1575.61725 $15,564 $17,174 $19,763 $20,559 4% MEDICARE 100.15.1575.61730 $3,640 $4,016 $4,622 $4,809 4% ADVERTISING 100.15.1575.62205 $0 $0 $200 N/A PRINTING 100.15.1575.62210 $0 $0 $100 N/A TRAINING & TRAVEL 100.15.1575.62295 $0 $0 $1,600 $1,600 0% MEMBERSHIP DUES 100.15.1575.62360 $19 $296 $1,000 $500 -50% TELECOMMUNICATIONS - WIRELESS 100.15.1575.64540 $307 $318,573 $275,000 $275,000 0% DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1575.65010 $0 $0 $300 N/A OFFICE SUPPLIES 100.15.1575.65095 $1,345 $410 $2,000 $1,500 -25% Total Purchasing: $347,714 $698,153 $692,346 $709,166 2.4% Community Arts REGULAR PAY 100.15.1580.61010 $1,089 $2,000 $85,031 $39,957 -53% PERMANENT PART-TIME 100.15.1580.61050 $9,422 $32,449 N/A TERMINATION PAYOUTS 100.15.1580.61415 $226 $0 N/A HEALTH INSURANCE 100.15.1580.61510 $0 $0 $25,151 $1 -100% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 109 -- 109 of 483 -- IMRF 100.15.1580.61710 $0 $0 $2,474 $1 -100% SOCIAL SECURITY 100.15.1580.61725 $666 $2,136 $5,272 $2,478 -53% MEDICARE 100.15.1580.61730 $156 $500 $1,233 $580 -53% FEDERAL GRANT EXPENSE 100.15.1580.65001 $175,500 $11,250 N/A GENERAL ADMINISTRATION & SUPPORT 100.15.1580.66040 $52,553 $65,587 $55,000 $115,900 110.7% Total Community Arts: $239,612 $113,922 $174,161 $158,916 -8.8% Administrative Hearings REGULAR PAY 100.15.1585.61010 $75,305 $86,159 $86,182 $90,129 4.6% ANNUAL SICK LEAVE PAYOUT 100.15.1585.61420 $863 $863 N/A HEALTH INSURANCE 100.15.1585.61510 $7,911 $8,929 $9,146 $9,512 4% LIFE INSURANCE 100.15.1585.61615 $50 $32 $34 $36 4.5% IMRF 100.15.1585.61710 $3,547 $2,974 $2,508 $4,011 59.9% SOCIAL SECURITY 100.15.1585.61725 $4,589 $5,256 $5,343 $5,588 4.6% MEDICARE 100.15.1585.61730 $1,073 $1,229 $1,250 $1,307 4.6% PRINTING 100.15.1585.62210 $2,174 N/A SERVICE AGREEMENTS/ CONTRACTS 100.15.1585.62509 $64,378 $96,663 $120,000 $100,000 -16.7% OFFICE SUPPLIES 100.15.1585.65095 $962 $201 $750 $750 0% Total Administrative Hearings: $158,678 $204,480 $225,213 $211,333 -6.2% Office Of Equity And Empowerment FOOD 100.15.1590.65025 $365 N/A Total Office Of Equity And Empowerment: $0 $365 N/A Econ. Development REGULAR PAY 100.15.5300.61010 $269,566 $310,403 $434,267 $444,975 2.5% PERMANENT PART-TIME 100.15.5300.61050 $0 $1,107 N/A SEASONAL EMPLOYEES 100.15.5300.61060 $0 $2,808 N/A HEALTH INSURANCE 100.15.5300.61510 $48,191 $52,271 $78,126 $70,691 -9.5% VISION INSURANCE 100.15.5300.61513 $112 $112 $112 $112 0% LIFE INSURANCE 100.15.5300.61615 $214 $147 $163 $173 6.2% AUTO ALLOWANCE 100.15.5300.61625 $450 $450 $450 $450 0% CELL PHONE ALLOWANCE 100.15.5300.61626 $900 $900 $900 $900 0% IMRF 100.15.5300.61710 $12,476 $10,666 $12,637 $18,139 43.5% SOCIAL SECURITY 100.15.5300.61725 $15,488 $18,218 $27,009 $27,673 2.5% MEDICARE 100.15.5300.61730 $3,622 $4,261 $6,317 $6,472 2.5% CONSULTING SERVICES 100.15.5300.62185 $3,600 $9,250 $10,000 $10,000 0% PRINTING 100.15.5300.62210 $253 $0 N/A TRAINING & TRAVEL 100.15.5300.62295 $784 $2,607 $3,000 $3,000 0% MEMBERSHIP DUES 100.15.5300.62360 $1,323 $0 $1,500 $1,500 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 110 -- 110 of 483 -- OTHER PROGRAM COSTS 100.15.5300.62490 $17,545 $14,737 N/A SUSTAIN EVANSTON PROGRAM 100.15.5300.62648 $0 $196,821 $250,000 $250,000 0% ECONOMIC DEVELOPMENT DATABASES 100.15.5300.62649 $0 $41,994 $36,370 $40,000 10% SUSTAIN EVANSTON PROGRAM 100.15.5300.62650 $12,500 N/A GREAT MERCHANT GRANT 100.15.5300.62656 $0 $47,719 $77,500 N/A STOREFRONT MODERNIZATION PROGRAM 100.15.5300.62657 $0 $65,593 $50,000 N/A LEGACY BUSINESS PROGRAM 100.15.5300.62658 $0 $56,330 $100,000 $100,000 0% ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 100.15.5300.62659 $81,999 $69,674 $82,000 $84,000 2.4% BUSINESS RETENTION / EXPANSION INVESTMENTS 100.15.5300.62662 $25 $0 N/A WORKFORCE DEVELOPMENT 100.15.5300.62663 $15,000 $0 N/A ENTREPRENEURSHIP SUPPORT 100.15.5300.62664 $50,552 $43,707 $50,000 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.5300.65010 $923 $169 N/A OFFICE SUPPLIES 100.15.5300.65095 $328 $126 N/A FITNESS INCENTIVE 100.15.5300.65141 $300 $0 N/A BUSINESS DISTRICT IMPROVEMENTS 100.15.5300.65522 $207,115 $20,262 $22,500 $193,978 762.1% Total Econ. Development: $730,766 $982,831 $1,242,851 $1,252,063 0.7% Youth Engagement Division OFFICE SUPPLIES 100.15.1530.65095 $74 N/A Total Youth Engagement Division: $74 N/A Human Resource Divi. - Payroll REGULAR PAY 100.15.1915.61010 $317,205 N/A HEALTH INSURANCE 100.15.1915.61510 $18,713 N/A VISION INSURANCE 100.15.1915.61513 $76 N/A LIFE INSURANCE 100.15.1915.61615 $196 N/A CELL PHONE ALLOWANCE 100.15.1915.61626 $504 N/A IMRF 100.15.1915.61710 $13,147 N/A SOCIAL SECURITY 100.15.1915.61725 $19,698 N/A MEDICARE 100.15.1915.61730 $4,607 N/A TRAINING & TRAVEL 100.15.1915.62295 $1,050 N/A MEMBERSHIP DUES 100.15.1915.62360 $250 N/A Total Human Resource Divi. - Payroll: $375,446 N/A Human Resource Division REGULAR PAY 100.15.1929.61010 $1,324,214 N/A SEASONAL EMPLOYEES 100.15.1929.61060 $25,000 N/A OVERTIME PAY 100.15.1929.61110 $5,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 111 -- 111 of 483 -- HEALTH INSURANCE 100.15.1929.61510 $171,650 N/A VISION INSURANCE 100.15.1929.61513 $372 N/A LIFE INSURANCE 100.15.1929.61615 $637 N/A IMRF 100.15.1929.61710 $49,708 N/A SOCIAL SECURITY 100.15.1929.61725 $80,608 N/A MEDICARE 100.15.1929.61730 $19,202 N/A EMPLOYMENT TESTING SERVICES 100.15.1929.62160 $115,000 N/A CONSULTING SERVICES 100.15.1929.62185 $1,000 N/A ADVERTISING 100.15.1929.62205 $30,000 N/A MEDICAL/HOSPITAL SERVICES 100.15.1929.62270 $60,000 N/A TRAINING & TRAVEL 100.15.1929.62295 $6,000 N/A CITY WIDE TRAINING 100.15.1929.62310 $85,000 N/A MEMBERSHIP DUES 100.15.1929.62360 $2,000 N/A SERVICE AGREEMENTS/ CONTRACTS 100.15.1929.62509 $40,000 N/A RECRUITMENT 100.15.1929.62512 $40,000 N/A UNEMP. COMP. & ADMIN. FEE 100.15.1929.62630 $50,000 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.15.1929.65010 $500 N/A FOOD 100.15.1929.65025 $2,000 N/A OFFICE SUPPLIES 100.15.1929.65095 $6,400 N/A OTHER COMMODITIES 100.15.1929.65125 $24,000 N/A Total Human Resource Division: $2,138,291 N/A Total City Manager's Office: $7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2% Total Expenditures: $7,410,398 $16,402,502 $10,177,532 $12,228,582 20.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 112 -- 112 of 483 -- Law Department Alexandra Ruggie Corporation Counsel The Evanston Law Department is committed to managing risk to the Corporation and working with various departments to execute their goals. With a full-time staff of seven, including ve attorneys, the Law Department is actively involved in almost every aspect of City operations, whether it is reviewing or drafting contracts; drafting legislation; responding to and providing advice pertaining to FOIA and OMA; providing advice and counsel to City departments and elected ofcials; prosecuting City trafc tickets and ordinance violations and defending the City in litigation. The Law Department is also responsible for the provision of liquor licenses in the City and works with the Community Development and the Evanston Police Department to enforce the City Code. The Law Department handles all claims that come into the City and works with a third party administrator when necessary for management of the claims. Accomplishments in 2024 Worked with the City Collector's Ofce to bring the application and payment process for liquor licensing to an online format Assisted the City Clerk's Ofce with the administration of FOIA requests due to stafng shortages within the Clerk's Ofce Provided support to Community Development with the Envision Evanston 2045 Project Worked with client departments to reduce risk for the City Performance Measures Department Goal: Provide advice and support to City departments and elected ofcials to achieve their goals while limiting the nancial risk prole to the Corporation. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Draft resolutions and ordinances # of resolutions delivered Output 125 94 120 120 # of ordinances delivered Output 135 118 120 120 Activity: Reduce expenditures on litigation Fee paid for outside counsel and settlements/judgments (excluding Workers Compensation) Output $2,100,000 $1,871,265 $2,000,000 $2,000,000 Activity: In-House Claims Settlement for in-house claims Output $56,503 $279,623 $200,000 $200,000 Activity: Issue liquor licenses # of liquor licenses issued Output 285 250 300 300 Activity: Respond to requests for Legal Assistance # of Requests for Legal Assistance Completed Output 220 268 300 300 Activity: Respond to Freedom of Information Act (FOIA) requests # of FOIA Requested Responded To Output 235 143 2,100 2,000 Factors Impacting the 2025 Budget The Law Department is fully staffed for the rst time in several years. Due to being fully staffed, the Law Department has reduced its outside counsel projected budget for 2025. City of Evanston | Budget Book 2025 Page 113 -- 113 of 483 -- Upcoming Initiatives In conjunction with the City Policy Coordinator, monitor proposed and potential state laws that can or will have an impact on the City, its operations and residents. In conjunction with the City Manager’s Ofce, conduct a comprehensive review of the City Code, looking for conicts within the Code and with state law. Identify opportunities for training and education for staff to increase knowledge surrounding real estate and land use. Assist all client departments with review of internal City policies. Return to handling 80% or more of the City’s litigation in-house. Revenues Summary 537,000 $22,000 (4.27% vs. prior year) Law Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $200K $400K $600K $800K City of Evanston | Budget Book 2025 Page 114 -- 114 of 483 -- Expenditures Summary 1,521,045 $166,259 (12.27% vs. prior year) Law Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $250K $500K $750K $1M $1.25M $1.5M $1.75M City of Evanston | Budget Book 2025 Page 115 -- 115 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (94%) Salary and Benefits (94%) Salary and Benefits (94%) Services and Supplies (6%) Services and Supplies (6%) Services and Supplies (6%) Expense Objects Salary and Benefits $651,803 $790,989 $1,248,886 $1,430,145 14.5% Services and Supplies $196,695 $249,947 $105,900 $90,900 -14.2% Miscellaneous $118 $0 N/A Total Expense Objects: $848,616 $1,040,936 $1,354,786 $1,521,045 12.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Revenue Detail Revenue Law Legal Administration Licenses, Permits and Fees LIQUOR LICENSES 100.17.1705.52040 $645,106 $540,463 $500,000 $520,000 4% ONE DAY LIQUOR LICENSE 100.17.1705.52041 $17,279 $17,619 $15,000 $17,000 13.3% Total Licenses, Permits and Fees: $662,385 $558,082 $515,000 $537,000 4.3% Other Revenue Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 116 -- 116 of 483 -- MISCELLANEOUS REVENUE 100.17.1705.56045 $133 $4 N/A Total Other Revenue: $133 $4 N/A Total Legal Administration: $662,518 $558,086 $515,000 $537,000 4.3% Total Law: $662,518 $558,086 $515,000 $537,000 4.3% Total Revenue: $662,518 $558,086 $515,000 $537,000 4.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditures Detail Expenditures Law Legal Administration REGULAR PAY 100.17.1705.61010 $508,910 $590,861 $1,031,895 $1,149,707 11.4% SEASONAL EMPLOYEES 100.17.1705.61060 $2,668 N/A OVERTIME PAY 100.17.1705.61110 $0 $986 $1,200 $1,200 0% TERMINATION PAYOUTS 100.17.1705.61415 $4,735 $42,352 N/A HEALTH INSURANCE 100.17.1705.61510 $70,597 $83,296 $110,424 $150,027 35.9% VISION INSURANCE 100.17.1705.61513 $74 $19 $38 N/A LIFE INSURANCE 100.17.1705.61615 $644 $407 $561 $635 13.2% AUTO ALLOWANCE 100.17.1705.61625 $4,335 $3,315 $4,635 $3,735 -19.4% CELL PHONE ALLOWANCE 100.17.1705.61626 $900 $600 $900 $900 0% SHOE ALLOWANCE 100.17.1705.61630 $0 $0 $180 $460 155.6% IMRF 100.17.1705.61710 $24,085 $21,107 $28,004 $37,910 35.4% SOCIAL SECURITY 100.17.1705.61725 $30,188 $38,939 $57,011 $68,826 20.7% MEDICARE 100.17.1705.61730 $7,334 $9,107 $14,038 $16,745 19.3% LEGAL SERVICES-GENERAL 100.17.1705.62130 $126,244 $145,841 $20,000 $20,000 0% TRAINING & TRAVEL 100.17.1705.62295 $8,125 $8,663 $8,500 $8,500 0% POSTAGE 100.17.1705.62315 $156 $458 $400 $400 0% COURT COST/LITIGATION 100.17.1705.62345 $11,933 $50,236 $35,000 $20,000 -42.9% MEMBERSHIP DUES 100.17.1705.62360 $4,674 $3,057 $5,000 $5,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.17.1705.62509 $14,462 $21,041 $33,500 $33,500 0% CREDIT CARD FEES 100.17.1705.62705 $395 $2,337 $1,500 $1,500 0% MISCELLANEOUS 100.17.1705.62770 $118 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.17.1705.65010 $29,246 $13,928 N/A OFFICE SUPPLIES 100.17.1705.65095 $1,462 $1,718 $2,000 $2,000 0% Total Legal Administration: $848,616 $1,040,936 $1,354,786 $1,521,045 12.3% Total Law: $848,616 $1,040,936 $1,354,786 $1,521,045 12.3% Total Expenditures: $848,616 $1,040,936 $1,354,786 $1,521,045 12.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 117 -- 117 of 483 -- Administrative Services Michael Rivera Interim Administrative Services Director The Administrative Services Department comprises three divisions: Information Technology (IT), Parking, Facilities & Fleet Management (FFM). IT meets the business and technology needs of the City by managing and servicing hardware/infrastructure and cybersecurity initiatives. Parking is responsible for operations and management of garages and parking spaces along with providing support during special events. FFM: The Facilities team manages most of the City’s facilities and building systems, performing preventative maintenance, repairs and projects on them along with providing support during special events. Fleet Management maintains and manages City equipment along with providing support during snow operations. Accomplishments in 2024 Facilities & Fleet Management is on track to administer and oversee over 3100 invoices for FY 2024. This is an increase of 23% over FY 2023 which also includes newly implemented sustainability initiatives. In addition, Facilities & Fleet Management has maintained its SLA’s as the amount of request for services has increased by 30 percent since FY 2023. Facilities & Fleet Management has completed the upgrade of the Civic Center entrance, which has been needed for over 10 years. This has improved the overall user experience while keeping security and safety as a top priority. Facilities & Fleet has caught up on ALL preventative maintenance requirements for all the city vehicles. Facilities & Fleet is on track to receive all the charging stations for all eet vehicles. The team overcame challenges from vendors, suppliers, logistics as well as scal matters related to supply demand and ination. The team grinded through countless hours over FY 2023 to ensure sustainability initiative goals set forth by city leaders are a success. Facilities & Fleet has increased its Fleet preventative maintenance efciency by 17% from FY 2023 to FY 2024 while still facing challenges with logistics, manpower and inationary pressures. Current efciency is at 85%, a milestone that hasn’t been reached in years. (in 2022, our efciency was at 60%.) Parking is phasing out the Crossing Guard contract with D65. We are currently 60% through the phase out process which has also freed up enforcement staff for better city-wide coverage. The City of Evanston will save $680,000+ after year ve once the contract has been phased out. The IT Division architected and deployed a Digital Evidence Management System to support the efforts of EPD investigators to capture, analyze, and store digital artifacts cogent to ongoing investigations and court proceedings. The IT Division performed an upgrade/replacement of computer aided dispatch (CAD) servers used to operate the 911 Center resulting in performance gains of the system and improved cybersecurity posture. IT is working with Kimberly Kull, Division Chief of Emergency Management, on developing a Continuation of Operations (CoOP) and Continuation of Governance (COG) plan to serve as a roadmap for departments and divisions to continue delivering City services in the case of an emergency or disruption to normal operations. The IT Division worked with City Clerk Stephanie Mendoza on successfully digitizing records in Community Development and City Clerk’s ofce. We will soon be working with the City’s Law department in the next phase of the ongoing project. The IT Division performed signicant upgrades to conference rooms at the Civic Center, EPD and the Water Bureau to better support hybrid meetings in those spaces. The IT Division performed the rst signicant upgrade to the City’s Milestone video management system since 2019. The platform consists of 500+ cameras and two dozen servers to support security operations in and around City operated buildings and at outdoor intersections. City of Evanston | Budget Book 2025 Page 118 -- 118 of 483 -- Performance Measures Department Goal: The Administrative Services Department strives to enhance the experience residents, businesses, and visitors have in the City of Evanston and provide a high level of service and support to its internal departments. The staff is dedicated to providing high-quality customer service delivered with professionalism and pride and works hard to ensure everyone has an enjoyable experience with the City. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Fleet Repairs and Maintenance Number of in-house/outside vendor maintenance visits Output 825 1270 1,101 1,124 Number of in-house/outside vendor repair visits Output 4,400 4048 4,572 4,792 Activity: Expand Parking Program # of ParkEvanston App transactions Output 1,050,000 1,430,025 1,540,000 1,600,000 # of Pay Station transactions Output 1,000,000 519,016 475,000 425,000 # of Single Space Meter transactions Output 30,000 0 0 0 Activity: IT Assistance # of service tickets Output 6,620 6,172 8,500 10,000+ Activity: Facilities Repairs and Maintenance # of 311 tickets Output 1,800 1,555 1,600 2,200 # of VueWorks Planned Maintenance tickets Output 2,419 2,824 3,900 6,000 Single space meters are being phased out as equipment is no longer operational and in need of replacements. CIP funds are being used to purchase the replacement pay stations. Many City of Evanston employees worked remotely during the pandemic resulting in less repair/maintenance requests for buildings/ofces/etc. Some of the other work that was performed during that time was not entered through the 311 system, included emergency response assistance. Vue Works was implemented in Summer 2022 to manage and track maintenance work orders. 1 2 3 1 2 3 City of Evanston | Budget Book 2025 Page 119 -- 119 of 483 -- Factors Impacting the 2025 Budget Administrative Services staff have been working for several years at reduced stafng levels. Some additional positions were added in 2024 but it still is not enough for the amount of assets, services and amenities that the team must support. Productivity, maintenance concerns, and employee morale have continued to suffer due to increased workloads without sufcient stafng levels. Although salary savings were benecial for budget reasons, the Department needs to further “right-size” its workforce to continue its efcient and robust operations while focusing on sustainability initiatives. Facilities and Fleet Management (FFM) staff have lacked positions over the years which has made it challenging to effectively capture appropriate data for well-informed facilities and eet maintenance, repair, replacement/improvement planning related to sustainability initiatives set forth by city leadership. One position was added in 2024 which has helped. However, additional support positions are still required for both Facilities & Fleet planning and operations. Availability of replacement Fleet equipment continues to be problematic. Lead times for certain equipment have stretched out to 24 months or more and only a limited number of build slots are available. Lead times for large Facilities equipment also continues to be stretched longer than usual. There are still fewer commuters parking in the City garages to take the train into and out of Chicago, and there are fewer people working in the Central Business District. Overall transactions, citations, and revenue have increased over 2023. Parking staff are continually working to make the overall parking system more efcient including updating the archaic system currently in place. Costs for IT, FFM, and Parking items (software, hardware, parts, fuel, equipment, vehicles) continue to escalate and additional funds will be required to continue to secure and operate effectively for its employees and residents. In addition, with new positions added in 2023 and additional positions required for 2024 new ofces, furniture, vehicles and IT equipment are required which results in the need for more funding for purchases. City desktop PCs have been using the Microsoft Ofce 2010 software suite for 14+ years. Microsoft stopped supporting the software 3+ years ago which results in an inherent cybersecurity risk since zero-day vulnerabilities are no longer being addressed with patches and updates supplied by the software manufacturer. The City will need to invest in purchasing new Microsoft Ofce software licenses at signicant expense to address the security gap. City facilities continue to age and regular replacements and improvements have been deferred for decades. Additional emergency services and purchases are anticipated as facilities components reach their useful life and simply fail. This will result in unexpected spending and will also negatively affect operations. The IT Division plans to invest in a privileged access management software suite in order to further mature our cybersecurity posture. Deployment of a PAM solution in enterprise networks is part of the zero trust network architecture security model issued by the White House via Presidential Executive Order (EO) 14028 for government agencies. Such a solution would further reduce the risk represented by malicious software such as ransomware. Over 30% of the City’s shared network storage appliances have reached the end of their expected operational lifespan. Continuing to operate those appliances in our production environment poses risk as replacement parts are difcult to nd. As such the IT Division will be looking to invest in new storage appliances as part of a traditional hardware lifecycle management process. Upcoming Initiatives FFM staff will continue to expand on its use of the CMMS program in order to better plan maintenance, replacements and improvements at our City Facilities in a manner that is proactive rather than reactive. Parking staff will be evaluating revenues in order to recommend increases to monthly lot permit parking as well as residential parking districts, areas that have not had a fee increase in many years. IT staff will continue to work on improving cybersecurity posture in an ongoing effort to ensure the City assets are kept safe, and continue to work on the City’s website ensuring accessibility. This includes the relocation efforts for 909 Davis. FFM will review and share the information obtained through the Fleet Electrication and Rightsizing Study to develop and implement in a phased manner and pace a strategy that is nancially responsible. The IT Division will deploy a web based public portal to promote transparency, efciency and reduce FOIA requests and plan to migrate the City’s contract database to the public portal along with other department records. The IT Division would like to open a project management bureau to shepherd along internal and external projects requiring technological input and resource management. City of Evanston | Budget Book 2025 Page 120 -- 120 of 483 -- Revenues Summary 3,850,000 $700,000 (22.22% vs. prior year) Administrative Services Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $1M $2M $3M $4M $5M City of Evanston | Budget Book 2025 Page 121 -- 121 of 483 -- Expenditures Summary 13,527,596 -$1,620,407 (-10.70% vs. prior year) Administrative Services Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2.5M $5M $7.5M $10M $12.5M $15M $17.5M City of Evanston | Budget Book 2025 Page 122 -- 122 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (53.3%) Salary and Benefits (53.3%) Salary and Benefits (53.3%) Services and Supplies (44.4%) Services and Supplies (44.4%) Services and Supplies (44.4%) Interfund Transfers (2.2%) Interfund Transfers (2.2%) Interfund Transfers (2.2%) Capital Outlay (0.07%) Capital Outlay (0.07%) Capital Outlay (0.07%) Expense Objects Salary and Benefits $6,278,807 $7,515,003 $9,020,868 $7,213,661 -20% Services and Supplies $5,474,997 $5,836,781 $5,917,135 $6,003,935 1.5% Miscellaneous $1,200 $14,878 N/A Capital Outlay $2,644 $14,917 $10,000 $10,000 0% Interfund Transfers $117,969 $200,004 $200,000 $300,000 50% Insurance and Other Chargebacks $21,491 $0 N/A Total Expense Objects: $11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 123 -- 123 of 483 -- Revenue Detail Revenue Administrative Services Parking Enforcement & Tickets TICKET FINES-PARKING 100.19.1941.52505 $3,581,580 $3,868,180 $3,100,000 $3,800,000 22.6% BOOT RELEASE FEE 100.19.1941.52530 $40,185 $52,049 $50,000 $50,000 0% Total Parking Enforcement & Tickets: $3,621,765 $3,920,229 $3,150,000 $3,850,000 22.2% School Crossing Guards PARKING ENFORCEMT REIMB 100.19.1942.53516 $41,099 $0 N/A Total School Crossing Guards: $41,099 $0 N/A Total Administrative Services: $3,662,864 $3,920,229 $3,150,000 $3,850,000 22.2% Total Revenue: $3,662,864 $3,920,229 $3,150,000 $3,850,000 22.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditures Detail Expenditures Administrative Services Adm.Services- General Support REGULAR PAY 100.19.1905.61010 $212,895 $155,806 $372,697 $379,178 1.7% TERMINATION PAYOUTS 100.19.1905.61415 $12,847 $0 N/A HEALTH INSURANCE 100.19.1905.61510 $31,102 $4,752 $32,094 $23,229 -27.6% VISION INSURANCE 100.19.1905.61513 $102 $25 $38 $38 0% LIFE INSURANCE 100.19.1905.61615 $287 $125 $163 $167 2.3% AUTO ALLOWANCE 100.19.1905.61625 $2,490 $0 N/A CELL PHONE ALLOWANCE 100.19.1905.61626 $600 $0 $900 N/A IMRF 100.19.1905.61710 $10,765 $5,264 $10,845 $15,097 39.2% SOCIAL SECURITY 100.19.1905.61725 $13,441 $9,376 $22,267 $23,307 4.7% MEDICARE 100.19.1905.61730 $3,143 $2,193 $5,404 $5,511 2% Total Adm.Services- General Support: $287,672 $177,541 $443,509 $447,427 0.9% Human Resource Divi. - Payroll REGULAR PAY 100.19.1915.61010 $249,606 $280,477 $296,490 N/A OVERTIME PAY 100.19.1915.61110 $2,269 $1,095 N/A ANNUAL SICK LEAVE PAYOUT 100.19.1915.61420 $576 $576 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 124 -- 124 of 483 -- HEALTH INSURANCE 100.19.1915.61510 $17,727 $18,432 $18,461 N/A VISION INSURANCE 100.19.1915.61513 $76 $76 $76 N/A LIFE INSURANCE 100.19.1915.61615 $244 $166 $184 N/A CELL PHONE ALLOWANCE 100.19.1915.61626 $294 $504 $504 N/A IMRF 100.19.1915.61710 $11,557 $9,661 $8,628 N/A SOCIAL SECURITY 100.19.1915.61725 $15,122 $17,112 $18,415 N/A MEDICARE 100.19.1915.61730 $3,537 $4,002 $4,306 N/A POSTAGE CHARGEBACKS 100.19.1915.62275 $15 $8 N/A TRAINING & TRAVEL 100.19.1915.62295 $1,180 $1,120 $1,050 N/A MEMBERSHIP DUES 100.19.1915.62360 $550 $596 $250 N/A Total Human Resource Divi. - Payroll: $302,751 $333,825 $348,364 N/A Human Resource Division REGULAR PAY 100.19.1929.61010 $714,484 $983,963 $1,317,063 N/A TEMPORARY EMPLOYEES 100.19.1929.61055 $56,216 N/A SEASONAL EMPLOYEES 100.19.1929.61060 $30,251 $26,039 $25,000 N/A OVERTIME PAY 100.19.1929.61110 $10,609 $15,245 N/A TERMINATION PAYOUTS 100.19.1929.61415 $1,420 $23,887 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.19.1929.61430 $3,077 $0 N/A HEALTH INSURANCE 100.19.1929.61510 $114,697 $130,945 $227,504 N/A VISION INSURANCE 100.19.1929.61513 $260 $362 $372 N/A LIFE INSURANCE 100.19.1929.61615 $561 $548 $521 N/A AUTO ALLOWANCE 100.19.1929.61625 $750 $225 N/A CELL PHONE ALLOWANCE 100.19.1929.61626 $168 $420 $504 N/A SHOE ALLOWANCE 100.19.1929.61630 $180 $180 N/A FLEXIBLE SPENDING ACCOUNT MAINTENANCE FEES 100.19.1929.61665 $13,234 $1,046 N/A IMRF 100.19.1929.61710 $33,432 $34,046 $38,327 N/A SOCIAL SECURITY 100.19.1929.61725 $44,604 $62,188 $81,197 N/A MEDICARE 100.19.1929.61730 $10,431 $14,544 $19,105 N/A EMPLOYMENT TESTING SERVICES 100.19.1929.62160 $163,042 $138,322 $115,000 N/A CONSULTING SERVICES 100.19.1929.62185 $71,682 $714 N/A ADVERTISING 100.19.1929.62205 $4,241 $26,821 N/A PRINTING 100.19.1929.62210 $39 $39 N/A MEDICAL/HOSPITAL SERVICES 100.19.1929.62270 $54,193 $99,400 $60,000 N/A TRAINING & TRAVEL 100.19.1929.62295 $25,836 $7,897 $6,000 N/A CITY WIDE TRAINING 100.19.1929.62310 $56,895 $745 $85,000 N/A POSTAGE 100.19.1929.62315 $21 N/A MEMBERSHIP DUES 100.19.1929.62360 $1,644 $0 $2,000 N/A OTHER PROGRAM COSTS 100.19.1929.62490 $599 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 125 -- 125 of 483 -- SERVICE AGREEMENTS/ CONTRACTS 100.19.1929.62509 $212,755 $112,104 $40,000 N/A RECRUITMENT 100.19.1929.62512 $81,679 $10,707 $70,000 N/A UNEMP. COMP. & ADMIN. FEE 100.19.1929.62630 $54,398 $8,701 $100,000 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.19.1929.65010 $39 $265 $500 N/A FOOD 100.19.1929.65025 $254 $628 $2,000 N/A OFFICE SUPPLIES 100.19.1929.65095 $1,658 $4,588 $6,400 N/A OTHER COMMODITIES 100.19.1929.65125 $15,869 $19,586 $24,000 N/A IT COMPUTER HARDWARE 100.19.1929.65555 $0 $1,179 N/A Total Human Resource Division: $1,722,381 $1,782,170 $2,220,494 N/A Information Technology Divi. REGULAR PAY 100.19.1932.61010 $1,119,147 $1,242,565 $1,599,412 $1,708,088 6.8% SEASONAL EMPLOYEES 100.19.1932.61060 $8,908 $49,100 $40,000 $64,000 60% OVERTIME PAY 100.19.1932.61110 $248 $0 N/A HEALTH INSURANCE 100.19.1932.61510 $163,021 $173,081 $246,810 $241,612 -2.1% VISION INSURANCE 100.19.1932.61513 $148 $148 $148 $293 98% LIFE INSURANCE 100.19.1932.61615 $1,122 $751 $821 $912 11.1% CELL PHONE ALLOWANCE 100.19.1932.61626 $3,564 $3,564 $3,564 $5,136 44.1% INTEREST EXPENSE 100.19.1932.61655 $9,778 N/A IMRF 100.19.1932.61710 $51,461 $40,975 $45,752 $60,668 32.6% SOCIAL SECURITY 100.19.1932.61725 $66,742 $74,960 $98,865 $104,217 5.4% MEDICARE 100.19.1932.61730 $15,609 $17,588 $23,244 $24,842 6.9% EXTERNAL SERVICES 100.19.1932.62175 $2,200 $0 $15,000 $15,000 0% CONSULTING SERVICES 100.19.1932.62185 $40,912 $63,083 $60,000 $65,000 8.3% COMPUTER EQUIPMENT MAINT 100.19.1932.62250 $154,592 $41,911 N/A TRAINING & TRAVEL 100.19.1932.62295 $13,035 $5,965 $25,000 $25,000 0% IT COMPUTER SOFTWARE 100.19.1932.62340 $1,183,523 $1,758,708 $1,850,000 $1,752,000 -5.3% INTERNET SOLUTION PROVIDERS 100.19.1932.62341 $23,971 $75,899 N/A MEMBERSHIP DUES 100.19.1932.62360 $85 $85 $1,500 $1,500 0% COPY MACHINE CHARGES 100.19.1932.62380 $91,902 $89,875 $62,000 $62,000 0% WORK- STUDY 100.19.1932.62506 $1,628 $248 $5,000 $5,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.19.1932.62509 $5,958 $3,472 $200,000 $261,000 30.5% TELECOMMUNICATIONS 100.19.1932.64505 $468,766 $405,313 $459,000 $399,000 -13.1% TELECOMMUNICATIONS - WIRELESS 100.19.1932.64540 $76,163 $0 N/A PERSONAL COMPUTER SOFTWARE 100.19.1932.64545 $5,051 N/A FOOD 100.19.1932.65025 $0 $0 $200 $200 0% BLDG MAINTENANCE MATERIAL 100.19.1932.65050 $0 $182 N/A OFFICE SUPPLIES 100.19.1932.65095 $110 $0 $1,000 $500 -50% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 126 -- 126 of 483 -- OTHER IMPROVEMENTS 100.19.1932.65515 $150 $0 N/A IT COMPUTER HARDWARE 100.19.1932.65555 $216,923 $234,712 $333,315 $333,315 0% DATA CENTER MAINTENANCE 100.19.1932.65605 $26,499 $15,483 $6,000 $6,000 0% INFRASTRUCTURE SUPPLIES 100.19.1932.65615 $28,805 $52,852 $35,000 $35,000 0% SECURITY CAMERA SUPPLIES 100.19.1932.65618 $35,920 $28,919 $50,000 $50,000 0% Total Information Technology Divi.: $3,801,113 $4,394,268 $5,161,631 $5,220,283 1.1% Parking Enforcement & Tickets REGULAR PAY 100.19.1941.61010 $875,835 $1,055,765 $992,674 $1,020,521 2.8% PERMANENT PART-TIME 100.19.1941.61050 $0 $24,884 $38,058 $39,641 4.2% OVERTIME PAY 100.19.1941.61110 $13,174 $16,044 $12,000 $12,000 0% TERMINATION PAYOUTS 100.19.1941.61415 $135 $219 N/A HEALTH INSURANCE 100.19.1941.61510 $146,199 $156,153 $147,777 $140,547 -4.9% VISION INSURANCE 100.19.1941.61513 $401 $448 $486 $486 0% LIFE INSURANCE 100.19.1941.61615 $489 $307 $333 $315 -5.3% SHOE ALLOWANCE 100.19.1941.61630 $2,135 $2,495 $2,315 $5,215 125.3% IMRF 100.19.1941.61710 $42,028 $37,371 $29,996 $46,961 56.6% SOCIAL SECURITY 100.19.1941.61725 $52,768 $65,901 $64,050 $66,054 3.1% MEDICARE 100.19.1941.61730 $12,341 $15,412 $14,980 $15,448 3.1% COMPUTER EQUIPMENT MAINT 100.19.1941.62250 $1,445 $1,899 $1,500 $2,000 33.3% TRAINING & TRAVEL 100.19.1941.62295 $1,188 $151 $420 $420 0% TOWING AND BOOTING CONTRACTS 100.19.1941.62451 $27,590 $40,589 $30,000 $30,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.19.1941.62509 $396,349 $440,279 $435,000 $435,000 0% TELECOMMUNICATIONS - WIRELESS 100.19.1941.64540 $2,092 $0 N/A CLOTHING 100.19.1941.65020 $1,843 $5,017 $4,000 $5,000 25% LICENSING/REGULATORY SUPP 100.19.1941.65045 $7,773 $8,071 $7,500 $8,500 13.3% OFFICE/OTHER EQT MTN MATL 100.19.1941.65070 $7,684 $0 N/A SAFETY EQUIPMENT 100.19.1941.65090 $1,656 $1,198 $1,500 $3,500 133.3% OFFICE SUPPLIES 100.19.1941.65095 $850 $139 $1,000 $1,000 0% FITNESS INCENTIVE 100.19.1941.65141 $1,200 $3,000 N/A Total Parking Enforcement & Tickets: $1,595,175 $1,875,342 $1,783,588 $1,832,608 2.7% School Crossing Guards SERVICE AGREEMENTS/ CONTRACTS 100.19.1942.62509 $381,400 $377,479 $290,000 $290,000 0% Total School Crossing Guards: $381,400 $377,479 $290,000 $290,000 0% Facilities REGULAR PAY 100.19.1950.61010 $1,591,033 $2,018,333 $2,370,437 $2,408,877 1.6% PERMANENT PART-TIME 100.19.1950.61050 $5,101 $5,199 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 127 -- 127 of 483 -- SEASONAL EMPLOYEES 100.19.1950.61060 $1,315 $13,880 N/A JOB TRAINING PROGRAM 100.19.1950.61072 $0 $1,050 N/A OVERTIME PAY 100.19.1950.61110 $45,939 $68,310 $75,000 $70,000 -6.7% TERMINATION PAYOUTS 100.19.1950.61415 $0 $686 N/A HEALTH INSURANCE 100.19.1950.61510 $332,636 $428,720 $522,515 $507,954 -2.8% VISION INSURANCE 100.19.1950.61513 $228 $167 $168 $335 99.4% LIFE INSURANCE 100.19.1950.61615 $1,034 $700 $815 $858 5.3% SHOE ALLOWANCE 100.19.1950.61630 $4,388 $4,543 $4,793 $5,943 24% IMRF 100.19.1950.61710 $75,965 $71,464 $68,982 $94,603 37.1% SOCIAL SECURITY 100.19.1950.61725 $96,713 $124,602 $147,265 $149,694 1.6% MEDICARE 100.19.1950.61730 $22,619 $29,141 $34,443 $35,015 1.7% BLDG MAINTENANCE SERVICES 100.19.1950.62225 $282,929 $255,457 $275,000 $275,000 0% AUTOMOTIVE EQMP MAINT 100.19.1950.62240 $1,632 $0 N/A OTHER EQMT MAINTENANCE 100.19.1950.62245 $20,064 $65,789 N/A TRAINING & TRAVEL 100.19.1950.62295 $4,609 $5,188 $8,000 $8,000 0% MEMBERSHIP DUES 100.19.1950.62360 $1,577 $1,773 $2,000 $2,000 0% ELEVATOR CONTRACT COSTS 100.19.1950.62425 $5,273 $4,800 N/A CUSTODIAL CONTRACT SERVICES 100.19.1950.62430 $9,961 $0 N/A SERVICE AGREEMENTS/ CONTRACTS 100.19.1950.62509 $275,667 $302,192 $298,000 $298,000 0% ELECTRICITY 100.19.1950.64005 $17,040 $3,281 $605,000 N/A NATURAL GAS 100.19.1950.64015 $91,525 $72,680 $100,000 $195,000 95% TELECOMMUNICATIONS - WIRELESS 100.19.1950.64540 $17,362 $2,319 $12,000 $3,000 -75% CLOTHING 100.19.1950.65020 $3,217 $1,844 $6,000 $3,000 -50% FOOD 100.19.1950.65025 $8,090 $6,722 $4,000 $4,000 0% JANITORIAL SUPPLIES 100.19.1950.65040 $10,225 $6,864 $10,000 $10,000 0% BLDG MAINTENANCE MATERIAL 100.19.1950.65050 $654,500 $874,899 $715,000 $715,000 0% MATER. TO MAINT. AUTOS 100.19.1950.65060 $90 $513 N/A MINOR EQUIPMENT & TOOLS 100.19.1950.65085 $68,808 $39,989 $25,000 $25,000 0% SAFETY EQUIPMENT 100.19.1950.65090 $5,448 $7,632 $6,000 $6,000 0% OFFICE SUPPLIES 100.19.1950.65095 $9,673 $5,800 $5,000 $5,000 0% FITNESS INCENTIVE 100.19.1950.65141 $1,500 N/A FURNITURE & FIXTURES 100.19.1950.65625 $2,494 $14,917 $10,000 $10,000 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.19.1950.66049 $21,491 $0 N/A TRANSFER TO SUSTAINABILITY FD 100.19.1950.69101 $117,969 $200,004 $200,000 $300,000 50% Total Facilities: $3,806,615 $4,640,958 $4,900,418 $5,737,278 17.1% Total Administrative Services: $11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7% Total Expenditures: $11,897,108 $13,581,583 $15,148,003 $13,527,596 -10.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 128 -- 128 of 483 -- Community Development Sarah Flax Community Development Director The Community Development Department is responsible for the overall administration and execution of all building, inspection, planning, and zoning activities. The department manages affordable housing initiatives and other related programs with federal and local grants targeting lower and moderate-income residents. Acomplishments in 2024 Drafted a new Comprehensive Plan and Zoning Code to guide Evanston’s development for the next 20 years and achieve City Council goals, working with HDR. Engaged over 3,000 people, almost 4% of Evanston’s population vs. the average 1% participation rate. Included robust outreach to residents whose voices often are not heard, including POC, lower-income residents, renters, and people under 50 who make up 69% of our population. Developed the 10-year Strategic Housing Plan that prioritizes the use of funding to address the greatest needs, and the HUD 2025-2029 Consolidated Plan to focus HUD grant resources to support equitable opportunities for our low/moderate-income residents. Processed over 20 permits for the new Ryan Field, generating $10M in revenue. Worked with the Communications Team to provide timely updates on Ryan Field and other major construction projects to residents and businesses impacted by the work. Adopted the 2021 International Existing Building Code by January 1, 2025, per State mandate. Managed over 50 City programs/projects, subgrants, and subrecipient agreements funded with federal entitlement grants or ARPA. This includes Turning Point’s Living Room which provides an alternative to emergency services or dialing 911 for those dealing with mental health crises. Plus, a shared outdoor dining area in Independence Park for Central Street restaurants. Implemented seven programs and projects funded through Participatory Budgeting. Worked with the Housing & Community Development Committee, housing providers, tenants, and housing advocates to amend the City’s Residential Landlord & Tenant Ordinance to align with Cook County and address current housing needs for a January 1, 2025 implementation. Applied to the State of IL/DCEO for $2M in CDBG-CV funding to renovate 1458 Chicago Avenue (Hilda's Place) into a 30-bed year-round, xed-site shelter for people who are homeless. City of Evanston | Budget Book 2025 Page 129 -- 129 of 483 -- Performance Measures Department Goal: The Community Development Department's mission is to enhance the character and diversity of Evanston's residential neighborhoods and commercial districts while promoting a healthy environment to make Evanston the most livable city in America. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Process Building Permits # of Building Permits Processed Output 4,021 3,557 3,500 3,600 # of Inspections Output 5,679 7,127 6,500 7,200 Activity: Complete rental inspections # of initial rental inspections Output 112 384 700 900 # of complaint inspections Output 218 487 1,000 600 Activity: Increase awareness and use of landlord and tenant services # of webinars offered and views on recordings Output 5 0 2 4 # of cases handled by MTO/LCBH Output 382 380 350 350 Activity: Expand affordable housing # of affordable housing units nanced Output 0 0 0 92 # of affordable units rented/recertied Output x 73 73 83 # of affordable housing units rehabbed Output 4 28 8 35 # of households receiving TBRA/rent assistance Output 122 35 16 10 # of Inclusionary Housing units added Output x 10 18 24 Activity: Ensure equitable access to social services # of people receiving case management Output 550 372 338 350 # of people receiving safety net services Output 2,300 4,201 2,981 2,800 # of people receiving support /mental health services Output x 59 280 200 Activity: Funded programs and projects management # of HUD funded & Human Services funded projects & programs managed Output 61 47 42 41 # of ARPA funded projects and programs managed Output 21 30 30 30 Factors Impacting the 2025 Budget The Community Development Department will continue to improve permit and inspection services with new staff, improved permit software, and a new short-term rental licensing software. Community Development will lead the approval process for the new Comprehensive Plan and zoning code that will guide land use decisions for the future. Community Development will continue to manage compliance and reporting for the American Rescue Plan Act (ARPA) funding. Community Development will audit existing processes related to rental and vacation rental registration and licensing, as well as investigation, inspections, and tracking of vacant and dangerous buildings to ensure minimal impact on the safety of our residents and neighborhoods. Community Development will continue to manage CDBG and HOME entitlement grants, and the HOME-ARP grant, and develop the 2025-2029 Consolidated Plan and Assessment of Fair Housing. The reduction of CDBG and HOME funding plus the loss of ESG funding reduces the associated funding for grant and program administration which will impact the general fund. Community Development will develop housing projects and programs to implement the Strategic Housing Plan to address the City Council’s affordable housing goals using funding from NU and leveraging additional resources. City of Evanston | Budget Book 2025 Page 130 -- 130 of 483 -- Upcoming Initiatives Approval and implementation of the new Comprehensive Plan & Zoning Code. Implement amendments to the Inclusionary Housing Ordinance to increase its effectiveness. Continue implementing programs and projects funded by the American Rescue Plan Act (ARPA), maintain compliance with requirements, and report to the U.S. Treasury. Fund the rehabilitation of non-congregate and congregate shelter projects, the Margarita Inn and Hilda’s Place respectively. Complete implementing the rental housing inspection and registration/licensing program that focuses resources on problem properties, rewards housing providers that maintain their properties, and improves the quality of rental housing, particularly for lower-income residents. Monitor and inspect vacant and dangerous buildings to mitigate impact on neighborhoods. Enhance communication with housing providers and property managers. Implement the amended Residential Landlord and Tenant Ordinance. Continue and rene the funding process that addresses inequities in access to social services, including providing mental health support services to clients in case management programs. Fund capital improvement projects with CDBG to address the needs of low/moderate-income residents and neighborhoods. Update the website and marketing materials to improve customer service, outreach, and accessibility for programs and projects overseen by the Housing and Community Development Committee. Complete the development of affordable housing on City-owned properties: 1811 Church Street, 504 South Boulevard. Implement housing projects and programs that develop new affordable housing, preserve naturally occurring affordable housing, and address displacement and gentrication that threatens to displace lower-income residents due to rising housing costs. City of Evanston | Budget Book 2025 Page 131 -- 131 of 483 -- Revenues Summary 6,374,200 $1,497,100 (30.70% vs. prior year) Community Development Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2M $4M $6M $8M City of Evanston | Budget Book 2025 Page 132 -- 132 of 483 -- Expenditures Summary 5,078,229 $391,154 (8.35% vs. prior year) Community Development Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $1M $2M $3M $4M $5M $6M Expenditures by Type Expense Objects Salary and Benefits $2,603,708 $3,250,775 $4,057,086 $4,703,614 15.9% Services and Supplies $379,417 $237,639 $604,490 $349,115 -42.2% Miscellaneous $9,067 $11,084 $25,500 $25,500 0% Insurance and Other Chargebacks $69,037 -$32,379 N/A Total Expense Objects: $3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 133 -- 133 of 483 -- Revenue Detail Revenue Community Development Planning & Zoning HISTORIC PRESERVATION REVIEWS 100.21.2105.53666 $14,270 $4,630 $30,000 $30,000 0% ZONING FEES 100.21.2105.53695 $25,885 $31,900 $50,000 $50,000 0% Total Planning & Zoning: $40,155 $36,530 $80,000 $80,000 0% Property Standards ROOMING HOUSE LICENSES 100.21.2115.52035 $2,300 $1,500 N/A RENTAL BUILDING REGISTRATIONS 100.21.2115.52046 $296,032 $322,316 $360,000 $587,200 63.1% HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $500 N/A IL VACANT PROPERTY GRANT 100.21.2115.55256 $3,710 $0 N/A Total Property Standards: $302,042 $324,316 $360,000 $587,200 63.1% Building Code Compliance COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $1,800 $0 N/A Total Building Code Compliance: $1,800 $0 N/A Building Inspection Services BUSINESS REGISTRATION FEE 100.21.2126.52015 $4,668 $0 N/A CONTRACTORS' LICENSES 100.21.2126.52030 $174,275 $186,475 $170,000 $170,000 0% BUILDING PERMITS 100.21.2126.52080 $7,000,238 $4,058,773 $4,225,100 $5,000,000 18.3% PLUMBING PERMITS 100.21.2126.52090 $0 $90 N/A OTHER/MISC PERMITS 100.21.2126.52110 $0 $2,803 $495,000 N/A ELEVATOR PERMITS 100.21.2126.52115 $33,782 $40,026 $42,000 $42,000 0% Total Building Inspection Services: $7,212,963 $4,288,166 $4,437,100 $5,707,000 28.6% Total Community Development: $7,556,960 $4,649,012 $4,877,100 $6,374,200 30.7% Total Revenue: $7,556,960 $4,649,012 $4,877,100 $6,374,200 30.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 134 -- 134 of 483 -- Expenditures Detail Budgeted Expenditures by Division Building Inspection Services (41%) Building Inspection Services (41%) Building Inspection Services (41%) Planning & Zoning (27.1%) Planning & Zoning (27.1%) Planning & Zoning (27.1%) Property Standards (17.6%) Property Standards (17.6%) Property Standards (17.6%) Community Development Admin (10.4%) Community Development Admin (10.4%) Community Development Admin (10.4%) Housing & Grants (3.9%) Housing & Grants (3.9%) Housing & Grants (3.9%) Expenditures Community Development Community Development Admin REGULAR PAY 100.21.2101.61010 $148,584 $285,797 $377,294 $381,645 1.2% SEASONAL EMPLOYEES 100.21.2101.61060 $23,262 $0 $15,000 N/A OVERTIME PAY 100.21.2101.61110 $384 $0 N/A TERMINATION PAYOUTS 100.21.2101.61415 $14,764 $0 N/A HEALTH INSURANCE 100.21.2101.61510 $23,128 $31,158 $57,837 $43,262 -25.2% VISION INSURANCE 100.21.2101.61513 $51 $38 $38 $38 0% LIFE INSURANCE 100.21.2101.61615 $193 $208 $239 $286 19.5% AUTO ALLOWANCE 100.21.2101.61625 $1,868 $2,801 $3,735 $3,735 0% CELL PHONE ALLOWANCE 100.21.2101.61626 $112 $675 $900 $900 0% IMRF 100.21.2101.61710 $7,525 $9,323 $10,980 $15,818 44.1% SOCIAL SECURITY 100.21.2101.61725 $11,226 $15,566 $20,858 $22,187 6.4% MEDICARE 100.21.2101.61730 $2,625 $3,929 $5,539 $5,602 1.1% CONSULTING SERVICES 100.21.2101.62185 $8,220 $4,000 $12,000 $12,000 0% ADVERTISING 100.21.2101.62205 $169 $5,325 N/A PRINTING 100.21.2101.62210 $312 $156 $200 $2,700 1,250% TRAINING & TRAVEL 100.21.2101.62295 $1,006 $642 $4,000 $7,000 75% MEMBERSHIP DUES 100.21.2101.62360 $50 $300 $1,000 $700 -30% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 135 -- 135 of 483 -- OTHER CHARGES- CHARGEBACK 100.21.2101.62740 $57,476 -$19,932 N/A FOOD 100.21.2101.65025 $262 $134 $1,000 $1,750 75% MINOR EQUIPMENT & TOOLS 100.21.2101.65085 $1,179 N/A OFFICE SUPPLIES 100.21.2101.65095 $2,341 $4,117 $7,500 $8,000 6.7% FITNESS INCENTIVE 100.21.2101.65141 $90 $0 N/A Total Community Development Admin: $303,478 $340,259 $503,120 $525,948 4.5% Planning & Zoning REGULAR PAY 100.21.2105.61010 $648,129 $765,982 $957,126 $1,041,800 8.8% SEASONAL EMPLOYEES 100.21.2105.61060 $0 $6,192 $6,000 $15,000 150% OVERTIME PAY 100.21.2105.61110 $17,208 $34,176 $60,000 $25,000 -58.3% TERMINATION PAYOUTS 100.21.2105.61415 $0 $2,038 N/A ANNUAL SICK LEAVE PAYOUT 100.21.2105.61420 $0 $1,584 N/A HEALTH INSURANCE 100.21.2105.61510 $95,005 $111,784 $160,521 $141,536 -11.8% VISION INSURANCE 100.21.2105.61513 $122 $168 $150 $262 74.3% LIFE INSURANCE 100.21.2105.61615 $346 $264 $267 $233 -12.9% CELL PHONE ALLOWANCE 100.21.2105.61626 $300 $2,020 $3,500 $900 -74.3% IMRF 100.21.2105.61710 $30,410 $26,733 $27,833 $38,739 39.2% SOCIAL SECURITY 100.21.2105.61725 $39,225 $48,179 $59,440 $63,731 7.2% MEDICARE 100.21.2105.61730 $9,174 $11,268 $13,901 $15,119 8.8% ADVERTISING 100.21.2105.62205 $2,156 $4,935 $5,000 N/A PRINTING 100.21.2105.62210 $1,243 $786 $2,500 N/A TRAINING & TRAVEL 100.21.2105.62295 $706 $845 $4,000 $4,000 0% MEMBERSHIP DUES 100.21.2105.62360 $650 $0 $2,000 $2,300 15% SERVICE AGREEMENTS/ CONTRACTS 100.21.2105.62509 -$2,180 $0 $25,000 $30,000 20% CREDIT CARD FEES 100.21.2105.62705 $360 $409 N/A OTHER CHARGES- CHARGEBACK 100.21.2105.62740 -$9,192 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.21.2105.65010 $0 $0 $525 N/A FOOD 100.21.2105.65025 $0 $163 $250 N/A OFFICE SUPPLIES 100.21.2105.65095 $398 $0 $500 N/A Total Planning & Zoning: $843,253 $1,008,335 $1,328,513 $1,378,620 3.8% Property Standards REGULAR PAY 100.21.2115.61010 $456,428 $491,355 $299,289 $647,624 116.4% SEASONAL EMPLOYEES 100.21.2115.61060 $0 $9,162 N/A OVERTIME PAY 100.21.2115.61110 $4,980 $7,688 $15,000 $7,500 -50% TERMINATION PAYOUTS 100.21.2115.61415 $24,299 $3,926 N/A HEALTH INSURANCE 100.21.2115.61510 $84,043 $101,440 $145,920 $120,338 -17.5% VISION INSURANCE 100.21.2115.61513 $232 $225 $226 $264 16.8% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 136 -- 136 of 483 -- LIFE INSURANCE 100.21.2115.61615 $183 $148 $166 $209 25.9% CELL PHONE ALLOWANCE 100.21.2115.61626 $1,361 $0 N/A SHOE ALLOWANCE 100.21.2115.61630 $720 $540 $360 $1,150 219.4% IMRF 100.21.2115.61710 $21,921 $17,353 $17,440 $27,948 60.3% SOCIAL SECURITY 100.21.2115.61725 $29,051 $30,503 $37,180 $40,196 8.1% MEDICARE 100.21.2115.61730 $6,794 $7,134 $8,696 $9,401 8.1% ADVERTISING 100.21.2115.62205 $98 N/A PRINTING 100.21.2115.62210 $909 $156 N/A TRAINING & TRAVEL 100.21.2115.62295 $750 $1,511 $4,500 $6,000 33.3% POSTAGE 100.21.2115.62315 $167 $30 $3,350 $3,350 0% COURT COST/LITIGATION 100.21.2115.62345 $0 $1,385 N/A MEMBERSHIP DUES 100.21.2115.62360 $176 $240 $240 $240 0% PROPERTY CLEAN UP EXPENSE 100.21.2115.62493 $8,947 $10,499 $25,000 $25,000 0% OTHER CHARGES- CHARGEBACK 100.21.2115.62740 -$3,760 N/A TELECOMMUNICATIONS - WIRELESS 100.21.2115.64540 $3,112 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.21.2115.65010 $0 $90 $1,800 $1,800 0% CLOTHING 100.21.2115.65020 $761 $386 $1,200 $1,800 50% FOOD 100.21.2115.65025 $185 $0 $500 N/A MINOR EQUIPMENT & TOOLS 100.21.2115.65085 $425 $213 $750 $750 0% Total Property Standards: $645,446 $680,322 $561,617 $893,570 59.1% Housing & Grants REGULAR PAY 100.21.2124.61010 $151,892 $158,764 4.5% HEALTH INSURANCE 100.21.2124.61510 $37,726 $19,420 -48.5% LIFE INSURANCE 100.21.2124.61615 $39 N/A IMRF 100.21.2124.61710 $4,420 $6,561 48.4% SOCIAL SECURITY 100.21.2124.61725 $9,417 $9,843 4.5% MEDICARE 100.21.2124.61730 $2,202 $2,302 4.5% Total Housing & Grants: $205,657 $196,929 -4.2% Building Inspection Services REGULAR PAY 100.21.2126.61010 $705,922 $971,913 $1,211,483 $1,445,796 19.3% SEASONAL EMPLOYEES 100.21.2126.61060 $99,641 $76,705 $80,000 $80,000 0% OVERTIME PAY 100.21.2126.61110 $9,382 $11,742 $50,000 $50,000 0% TERMINATION PAYOUTS 100.21.2126.61415 $4,601 $20,906 N/A ANNUAL SICK LEAVE PAYOUT 100.21.2126.61420 $1,403 $226 N/A HEALTH INSURANCE 100.21.2126.61510 $104,370 $120,877 $176,540 $184,561 4.5% VISION INSURANCE 100.21.2126.61513 $182 $182 $183 $183 0% LIFE INSURANCE 100.21.2126.61615 $412 $264 $298 $437 46.6% CELL PHONE ALLOWANCE 100.21.2126.61626 $2,391 $75 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 137 -- 137 of 483 -- SHOE ALLOWANCE 100.21.2126.61630 $670 $515 $515 $1,380 168% IMRF 100.21.2126.61710 $33,153 $32,711 $35,255 $58,254 65.2% SOCIAL SECURITY 100.21.2126.61725 $49,300 $62,700 $75,145 $89,678 19.3% MEDICARE 100.21.2126.61730 $11,530 $14,664 $17,575 $20,974 19.3% CONSTRUCTION ENGINEERING SERVICES 100.21.2126.62150 $0 $0 $3,000 $6,000 100% ADVERTISING 100.21.2126.62205 $17 $0 $325 N/A PRINTING 100.21.2126.62210 $155 $39 $1,000 N/A SOFTWARE MAINTENANCE 100.21.2126.62236 $71,130 $14,058 $218,000 $100,000 -54.1% OTHER EQMT MAINTENANCE 100.21.2126.62245 $13 $14 $1,000 $1,000 0% OVERNIGHT MAIL CHARGES 100.21.2126.62280 $0 $95 N/A TRAINING & TRAVEL 100.21.2126.62295 $4,452 $4,613 $7,400 $12,000 62.2% POSTAGE 100.21.2126.62315 $0 $48 N/A COURT COST/LITIGATION 100.21.2126.62345 $0 $0 $400 $400 0% MEMBERSHIP DUES 100.21.2126.62360 $395 $295 $1,000 $1,000 0% ELEVATOR CONTRACT COSTS 100.21.2126.62425 $1,900 $1,400 $4,500 $3,000 -33.3% PLUMB, ELEC, PLAN REVEIW SERV 100.21.2126.62464 $132,487 $100,373 $190,000 $20,000 -89.5% OTHER PROGRAM COSTS 100.21.2126.62490 $0 $585 $500 $500 0% DIGITAL ARCHIVING 100.21.2126.62645 $12,727 $1,520 $10,000 $2,500 -75% OTHER CHARGES- CHARGEBACK 100.21.2126.62740 $11,561 $504 N/A MISCELLANEOUS 100.21.2126.62770 $30 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.21.2126.64540 $1,472 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.21.2126.65010 $7,348 $603 $1,000 $2,400 140% CLOTHING 100.21.2126.65020 $1,066 $372 $2,000 $2,400 20% MATER. TO MAINT. IMP. 100.21.2126.65055 $0 $0 $350 N/A MINOR EQUIPMENT & TOOLS 100.21.2126.65085 $1,077 $148 $700 $700 0% OFFICE SUPPLIES 100.21.2126.65095 $264 $58 N/A Total Building Inspection Services: $1,269,051 $1,438,204 $2,088,169 $2,083,163 -0.2% Total Community Development: $3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3% Total Expenditures: $3,061,228 $3,467,120 $4,687,076 $5,078,229 8.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 138 -- 138 of 483 -- Police Department Schenita Stewart Police Chief The Evanston Police Department is committed to constitutional policing. With an authorized staff of 154 sworn ofcers and 53 civilian personnel, the emphasis is on delivering police service in harmony with the values and expectations of the community. This is accomplished through the three divisions of the Police Department. The Field Operations Division comprises four patrol shifts of uniformed ofcers who respond to calls for service and proactively patrol the community 24/7/365. The Deputy Chief of this Division also supervises the K9 Unit, the Trafc Bureau, and Community Policing Unit. The Support Services Division is responsible for the oversight of the internal workings of the Police Department. The Deputy Chief of this Division oversees the Ofce of Administration, the Records Bureau, the 911 Call Center, the Service Desk, Animal Control Services, the 311 Call Center, and the Property Bureau. The Investigative Services Division is responsible for the investigation and follow-up of major crimes and incidents. The Deputy Chief of this Division leads the Juvenile and Adult Detective Bureau as well as the Neighborhood Enforcement Team (NET) and the Tactical (TAC) Unit. Accomplishments in 2024 The implementation of the CARE Team, an alternative response program to address low-level, non-violent issues. The implementation of a community resource guide/card. The resource card details resources available (not just PD response) and a owchart to guide service requests. The Installation of FLOCK cameras throughout the city of Evanston. The City received $75,000 from the 2024 Organized Retail Crime Grant to cover the cost of the cameras. The purchase and deployment of EPD rapid response vehicle; to be deployed during special events and potential critical incidents. The implementation of the "Bolo Wrap" program (non-lethal force) throughout the department. Training is forthcoming and will continue for yearly certications. Group and individual coaching by Sarah Schillerstrom for the executive leadership, commanders, and civilian supervisors over six months. The training aims to educate EPD supervisors on the mission, vision, and values statement, focusing specically on applying these concepts to enhance resilience and safety. Training will continue into 2025. City of Evanston | Budget Book 2025 Page 139 -- 139 of 483 -- Performance Measures Department Goal: Ensure the safety and security of people and property. In performing this mission, members of the department are mindful that the Constitution guarantees liberty, equality, and justice. These principles embodied in the Constitution are the foundation of policing. The Police Department is committed to a partnership with the Evanston community, serving it professionally, lawfully, and honorably. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Evanston Crime Data Crimes - NIBRS Group A Effectiveness 4,138 4,453 4,100 3,900 Crimes - NIBRS Group B Effectiveness 150 210 300 200 Activity: Service to the Community Total Calls for Service (911) Efciency 86,647 91,589 94,600 91,000 Written Reports Output 10,936 11,828 10,500 11,000 Activity: Statute Enforcement Arrests (Felony and Misdemeanor) Effectiveness 700 929 1,000 1,000 Citations Issued (Trafc & City Ordinance) Effectiveness 4,700 3,762 4,500 5,000 The FBI's National Incident-Based Reporting System (effective November 1, 2020) denes Group A crimes as aggravated assault, forcible rape, murder, robbery, arson, burglary, larceny-theft, embezzlement, forgery, counterfeiting, drug offenses, fraud, gambling, sex offenses, stolen property, motor vehicle theft, and weapons offenses. The FBI’s National Incident-Based Reporting System (effective November 1, 2020) denes Group B curfew offenses, loitering, disorderly conduct, driving under the inuence, liquor offenses, offenses against the family, prostitution, public drunkenness, runaways, vandalism, and vagrancy. Written reports include incident, crash and arrest reports. 1 2 3 1 2 3 Factors Impacting the 2025 Budget The nationwide shortage of qualied police ofcers and civilian personnel. The increasing number of training mandates required by the State of Illinois. The deteriorating condition of the Police Department Building and City infrastructure. Upcoming Initiatives Fill vacant positions with competent, qualied personnel as quickly as possible. Implement Tyler’s Enterprise Public Safety system. Research and development of a master plan for the replacement or complete renovation of the Evanston Police Department Building in conjunction with City Departments and stakeholders. City of Evanston | Budget Book 2025 Page 140 -- 140 of 483 -- Revenues Summary 1,459,400 $130,900 (9.85% vs. prior year) Revenue to the Police Department shows a substantial decline from 2021 to 2022 because property tax revenue for transfer to the Police Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Police Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2.5M $5M $7.5M $10M $12.5M $15M City of Evanston | Budget Book 2025 Page 141 -- 141 of 483 -- Expenditures Summary 36,152,937 $931,426 (2.64% vs. prior year) Police Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Police Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Police Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $10M $20M $30M $40M $50M City of Evanston | Budget Book 2025 Page 142 -- 142 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (90.3%) Salary and Benefits (90.3%) Salary and Benefits (90.3%) Services and Supplies (4.9%) Services and Supplies (4.9%) Services and Supplies (4.9%) Interfund Transfers (3%) Interfund Transfers (3%) Interfund Transfers (3%) Insurance and Other Chargebacks (1%) Insurance and Other Chargebacks (1%) Insurance and Other Chargebacks (1%) Miscellaneous (0.4%) Miscellaneous (0.4%) Miscellaneous (0.4%) Capital Outlay (0.3%) Capital Outlay (0.3%) Capital Outlay (0.3%) Expense Objects Salary and Benefits $23,577,990 $28,907,987 $31,757,533 $32,641,559 2.8% Services and Supplies $1,598,807 $1,763,393 $1,714,445 $1,769,445 3.2% Miscellaneous $159,391 $196,849 $166,033 $158,433 -4.6% Capital Outlay $27,105 $70,041 $120,000 $120,000 0% Interfund Transfers $670,000 $890,004 $1,085,000 $1,085,000 0% Insurance and Other Chargebacks $431,402 $398,570 $378,500 $378,500 0% Contingencies $290 $0 N/A Total Expense Objects: $26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 143 -- 143 of 483 -- Revenues Detail Budgeted Revenue by Division Police Administration (69.3%) Police Administration (69.3%) Police Administration (69.3%) Traffic Bureau (11.1%) Traffic Bureau (11.1%) Traffic Bureau (11.1%) Neighborhood Enforcement Team (11%) Neighborhood Enforcement Team (11%) Neighborhood Enforcement Team (11%) School Liaison (6.9%) School Liaison (6.9%) School Liaison (6.9%) Police Records (1.7%) Police Records (1.7%) Police Records (1.7%) Revenue Police Police Administration PENSION PROPERTY TAX 100.22.2205.51017 -$105,316 $0 N/A CANNABIS USE TAX 100.22.2205.51599 $127,755 $118,281 $100,000 $100,000 0% POLICE CTA DETAIL 100.22.2205.52541 $216,674 $271,805 $357,000 $357,000 0% POLICE EQUIPMENT REIMBURSEMENT 100.22.2205.52546 $4,923 $5,015 $20,000 $10,000 -50% BEV SNACK VENDING MACHINE 100.22.2205.53200 $733 $387 N/A POLICE OVERTIME REIMBURSEMENT 100.22.2205.53625 $477,299 $509,084 $500,000 $535,000 7% MISCELLANEOUS REVENUE 100.22.2205.56045 $7,908 $4,151 $15,000 $10,000 -33.3% SALE OF SURPLUS PROPERTY 100.22.2205.56065 $1,576 $1,478 $1,500 N/A Total Police Administration: $731,553 $910,201 $993,500 $1,012,000 1.9% Social Services Bureau STATE, COUNTY AND OTHER GRANTS 100.22.2225.55146 $41 $1,530 N/A Total Social Services Bureau: $41 $1,530 N/A Juvenile Bureau Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 144 -- 144 of 483 -- STATE, COUNTY AND OTHER GRANTS 100.22.2230.55146 $3,540 $0 N/A Total Juvenile Bureau: $3,540 $0 N/A School Liaison REIMBURSEMENTS 100.22.2235.53632 $0 $0 $100,000 $100,000 0% Total School Liaison: $0 $0 $100,000 $100,000 0% Police Records POLICE REPORT FEES 100.22.2240.53685 $22,115 $23,696 $25,000 $25,000 0% Total Police Records: $22,115 $23,696 $25,000 $25,000 0% Office Of Administration STATE, COUNTY AND OTHER GRANTS 100.22.2260.55146 $2,615 $5,917 N/A REIMBURSEMENTS- SERVICES AND SUPPLIES 100.22.2260.56067 $0 $7,980 N/A Total Office Of Administration: $2,615 $13,897 N/A Neighborhood Enforcement Team NARCOTICS ENFORCEMENT REVENUE 100.22.2265.52547 $29,797 $13,852 $20,000 $20,000 0% NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $42,954 $80,319 $20,000 $20,000 0% POLICE OVERTIME REIMBURSEMENT 100.22.2265.53625 $11,491 $10,021 N/A eSHARE REVENUE 100.22.2265.55051 $122,360 $7,408 $120,000 N/A Total Neighborhood Enforcement Team: $206,601 $111,601 $40,000 $160,000 300% Traffic Bureau REGULAR FINES 100.22.2270.52510 $116,259 $130,916 $115,000 $115,000 0% POLICE DUI REIMBURSEMENT 100.22.2270.52542 $0 $543 $15,000 $7,400 -50.7% POLICE OVERTIME REIMBURSEMENT 100.22.2270.53625 $0 $7,095 $40,000 $40,000 0% STATE, COUNTY AND OTHER GRANTS 100.22.2270.55146 $77,540 $49,790 N/A Total Traffic Bureau: $193,799 $188,345 $170,000 $162,400 -4.5% Total Police: $1,160,263 $1,249,269 $1,328,500 $1,459,400 9.9% Total Revenue: $1,160,263 $1,249,269 $1,328,500 $1,459,400 9.9% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 145 -- 145 of 483 -- Expenditures Detail Budgeted Expenditures by Division Patrol Operations (45.9%) Patrol Operations (45.9%) Patrol Operations (45.9%) Police Administration (14%) Police Administration (14%) Police Administration (14%) Neighborhood Enforcement Team (5%) Neighborhood Enforcement Team (5%) Neighborhood Enforcement Team (5%) Communications (4.9%) Communications (4.9%) Communications (4.9%) Criminal Investigation (4.7%) Criminal Investigation (4.7%) Criminal Investigation (4.7%) Service Desk (4.5%) Service Desk (4.5%) Service Desk (4.5%) Community Policing (4.4%) Community Policing (4.4%) Community Policing (4.4%) Office Of Administration (3.1%) Office Of Administration (3.1%) Office Of Administration (3.1%) Traffic Bureau (2.6%) Traffic Bureau (2.6%) Traffic Bureau (2.6%) 311 Center (2.2%) 311 Center (2.2%) 311 Center (2.2%) School Liaison (1.8%) School Liaison (1.8%) School Liaison (1.8%) Juvenile Bureau (1.5%) Juvenile Bureau (1.5%) Juvenile Bureau (1.5%) Office-Professional Standards (1.4%) Office-Professional Standards (1.4%) Office-Professional Standards (1.4%) Police Records (1.3%) Police Records (1.3%) Police Records (1.3%) Expenditures Police Police Administration REGULAR PAY 100.22.2205.61010 $286,956 $316,371 $345,174 $352,361 2.1% OVERTIME PAY 100.22.2205.61110 $4,426 $802 N/A SPECIAL DETAIL OT 100.22.2205.61112 $0 $0 $338,130 $338,130 0% TERMINATION PAYOUTS 100.22.2205.61415 $0 $280,102 $400,000 $400,000 0% ANNUAL SICK LEAVE PAYOUT 100.22.2205.61420 $0 $189,109 $212,380 $212,380 0% ANNUAL HOLIDAY PAYOUT 100.22.2205.61425 $4,523 $801,769 N/A COMP / VACATION PAYOUTS 100.22.2205.61430 $0 $14,988 $644,423 $1,144,423 77.6% POLICE EDUCATION INCENTIVES 100.22.2205.61441 $0 $253,000 $318,000 $318,000 0% HEALTH INSURANCE 100.22.2205.61510 $22,817 $44,347 $44,846 $45,971 2.5% VISION INSURANCE 100.22.2205.61513 $76 $76 $76 $76 0% LIFE INSURANCE 100.22.2205.61615 $155 $243 $268 $282 5.3% CELL PHONE ALLOWANCE 100.22.2205.61626 $126 $504 $504 $504 0% INTEREST EXPENSE 100.22.2205.61655 $29,198 N/A IMRF 100.22.2205.61710 $4,459 $3,555 $3,250 $3,661 12.6% SOCIAL SECURITY 100.22.2205.61725 $17,104 $15,832 $16,888 $17,109 1.3% MEDICARE 100.22.2205.61730 $4,143 $4,600 $5,013 $5,117 2.1% ADVERTISING 100.22.2205.62205 $990 $0 N/A PRINTING 100.22.2205.62210 $7,402 $4,321 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 146 -- 146 of 483 -- MEDICAL/HOSPITAL SERVICES 100.22.2205.62270 $0 $0 $1,000 $1,000 0% OTHER PROFESSIONAL SERVICES 100.22.2205.62272 $77,064 $65,023 N/A OVERNIGHT MAIL CHARGES 100.22.2205.62280 $258 $0 N/A RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2205.62305 $600,000 $650,004 $845,000 $845,000 0% RENTAL OF AUTO REPLACEMENT 100.22.2205.62309 $70,000 $240,000 $240,000 $240,000 0% MEMBERSHIP DUES 100.22.2205.62360 $25,634 $124,569 $116,388 $116,388 0% OTHER PROGRAM COSTS 100.22.2205.62490 $10,608 $66,556 $43,533 $43,533 0% SERVICE AGREEMENTS/ CONTRACTS 100.22.2205.62509 $461,765 $638,386 $614,112 $614,112 0% ELECTRICITY 100.22.2205.64005 $2,627 $3,547 N/A NATURAL GAS 100.22.2205.64015 $10,484 $4,190 N/A TELECOMMUNICATIONS - WIRELESS 100.22.2205.64540 $2,438 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.22.2205.65010 $0 $0 $520 $520 0% FOOD 100.22.2205.65025 $2,751 $0 N/A MINOR EQUIPMENT & TOOLS 100.22.2205.65085 $1,514 $0 N/A OFFICE SUPPLIES 100.22.2205.65095 $222 $0 N/A OTHER COMMODITIES 100.22.2205.65125 $1,351 $18,412 N/A FITNESS INCENTIVE 100.22.2205.65141 $1,500 $0 N/A FURNITURE & FIXTURES 100.22.2205.65625 $3,860 $0 N/A BAD DEBT EXPENSE 100.22.2205.66017 $25,000 $0 N/A TRANSFER TO INSURANCE - RISK 100.22.2205.66030 $350,000 $367,500 $378,500 $378,500 0% CONTINGENCIES 100.22.2205.68205 $290 $0 N/A Total Police Administration: $2,000,544 $4,137,003 $4,568,004 $5,077,067 11.1% Patrol Operations REGULAR PAY 100.22.2210.61010 $8,790,687 $11,718,892 $12,389,952 $13,331,128 7.6% OVERTIME PAY 100.22.2210.61110 $55,020 $86,480 $100,000 $100,000 0% HIREBACK OT PAY 100.22.2210.61111 $633,815 $953,175 $735,203 $1,035,203 40.8% SPECIAL DETAIL OT 100.22.2210.61112 $198,635 $197,013 N/A TERMINATION PAYOUTS 100.22.2210.61415 $174,718 $0 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2210.61420 $77,700 $0 N/A ANNUAL HOLIDAY PAYOUT 100.22.2210.61425 $29,275 $0 N/A COMP / VACATION PAYOUTS 100.22.2210.61430 $286,812 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2210.61441 $132,000 $0 N/A HEALTH INSURANCE 100.22.2210.61510 $1,243,162 $1,443,610 $1,665,347 $1,731,341 4% VISION INSURANCE 100.22.2210.61513 $1,176 $1,304 $1,348 $1,379 2.3% LIFE INSURANCE 100.22.2210.61615 $11,625 $9,015 $9,468 $10,351 9.3% UNIFORM ALLOWANCE 100.22.2210.61635 $75,500 $86,250 $101,250 $107,750 6.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 147 -- 147 of 483 -- MEDICARE 100.22.2210.61730 $145,200 $194,764 $181,122 $194,864 7.6% AUTOMOTIVE EQMP MAINT 100.22.2210.62240 $13,501 $0 N/A OTHER PROGRAM COSTS 100.22.2210.62490 $30,483 $0 N/A CLOTHING 100.22.2210.65020 $57,631 $128,352 N/A FOOD 100.22.2210.65025 $2,756 $0 N/A MINOR EQUIPMENT & TOOLS 100.22.2210.65085 $38,424 $51,208 N/A SAFETY EQUIPMENT 100.22.2210.65090 $5,525 $0 N/A OTHER COMMODITIES 100.22.2210.65125 $10,630 $11,696 N/A FITNESS INCENTIVE 100.22.2210.65141 $36,200 $68,800 $87,500 $87,500 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.22.2210.66049 $66,479 $28,677 N/A Total Patrol Operations: $12,116,953 $14,979,236 $15,271,190 $16,599,516 8.7% Criminal Investigation REGULAR PAY 100.22.2215.61010 $1,483,207 $1,596,040 $1,729,161 $1,385,672 -19.9% OVERTIME PAY 100.22.2215.61110 $8,743 $7,628 $10,000 $10,000 0% HIREBACK OT PAY 100.22.2215.61111 $65,257 $97,165 $105,426 $105,426 0% SPECIAL DETAIL OT 100.22.2215.61112 $15,550 $12,400 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2215.61420 $17,499 $0 N/A ANNUAL HOLIDAY PAYOUT 100.22.2215.61425 $2,092 $0 N/A COMP / VACATION PAYOUTS 100.22.2215.61430 $23,470 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2215.61441 $22,000 $0 N/A HEALTH INSURANCE 100.22.2215.61510 $178,627 $178,189 $220,112 $169,687 -22.9% VISION INSURANCE 100.22.2215.61513 $112 $112 $112 $112 -0.4% LIFE INSURANCE 100.22.2215.61615 $1,956 $1,255 $1,312 $881 -32.8% UNIFORM ALLOWANCE 100.22.2215.61635 $12,000 $13,500 $13,750 $8,250 -40% MEDICARE 100.22.2215.61730 $23,003 $26,030 $25,273 $20,212 -20% OTHER PROGRAM COSTS 100.22.2215.62490 $805 $0 N/A FITNESS INCENTIVE 100.22.2215.65141 $6,000 $0 N/A Total Criminal Investigation: $1,860,320 $1,932,318 $2,105,146 $1,700,240 -19.2% Juvenile Bureau REGULAR PAY 100.22.2230.61010 $476,301 $350,159 $734,104 $411,663 -43.9% OVERTIME PAY 100.22.2230.61110 $1,230 $864 $6,278 $6,278 0% HIREBACK OT PAY 100.22.2230.61111 $22,250 $8,901 $17,038 $17,038 0% SPECIAL DETAIL OT 100.22.2230.61112 $4,175 $2,588 N/A TERMINATION PAYOUTS 100.22.2230.61415 $69,389 $0 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2230.61420 $6,500 $0 N/A COMP / VACATION PAYOUTS 100.22.2230.61430 $3,391 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2230.61441 $8,000 $0 N/A HEALTH INSURANCE 100.22.2230.61510 $92,411 $60,832 $172,940 $81,576 -52.8% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 148 -- 148 of 483 -- VISION INSURANCE 100.22.2230.61513 $112 $112 $112 $112 -0.4% LIFE INSURANCE 100.22.2230.61615 $637 $266 $315 $213 -32.3% UNIFORM ALLOWANCE 100.22.2230.61635 $5,000 $3,750 $3,750 $2,500 -33.3% MEDICARE 100.22.2230.61730 $8,170 $6,029 $10,699 $6,005 -43.9% OTHER PROGRAM COSTS 100.22.2230.62490 $380 $0 N/A FITNESS INCENTIVE 100.22.2230.65141 $2,000 $0 N/A Total Juvenile Bureau: $699,946 $433,500 $945,236 $525,385 -44.4% School Liaison REGULAR PAY 100.22.2235.61010 $437,483 $536,735 $517,115 $538,768 4.2% OVERTIME PAY 100.22.2235.61110 $910 $1,150 $1,000 $1,000 0% HIREBACK OT PAY 100.22.2235.61111 $34,103 $36,199 $10,000 $10,000 0% SPECIAL DETAIL OT 100.22.2235.61112 $18,150 $20,256 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2235.61420 $1,644 $0 N/A COMP / VACATION PAYOUTS 100.22.2235.61430 $1,381 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2235.61441 $8,000 $0 N/A HEALTH INSURANCE 100.22.2235.61510 $78,988 $87,344 $88,960 $91,936 3.3% VISION INSURANCE 100.22.2235.61513 $223 $223 $224 $223 -0.4% LIFE INSURANCE 100.22.2235.61615 $575 $416 $413 $430 4.1% UNIFORM ALLOWANCE 100.22.2235.61635 $4,000 $5,000 $5,000 $5,000 0% MEDICARE 100.22.2235.61730 $6,712 $8,589 $7,571 $7,885 4.1% FITNESS INCENTIVE 100.22.2235.65141 $1,000 $0 N/A Total School Liaison: $593,168 $695,912 $630,283 $655,242 4% Police Records REGULAR PAY 100.22.2240.61010 $252,688 $330,578 $349,472 $335,531 -4% SEASONAL EMPLOYEES 100.22.2240.61060 $16,577 $29,960 N/A OVERTIME PAY 100.22.2240.61110 $8,222 $33,011 $10,000 $10,000 0% TERMINATION PAYOUTS 100.22.2240.61415 $327 $0 N/A HEALTH INSURANCE 100.22.2240.61510 $46,851 $71,612 $76,515 $76,773 0.3% VISION INSURANCE 100.22.2240.61513 $161 $150 $150 $38 -74.7% LIFE INSURANCE 100.22.2240.61615 $183 $121 $132 $30 -77% IMRF 100.22.2240.61710 $12,151 $12,585 $10,171 $14,931 46.8% SOCIAL SECURITY 100.22.2240.61725 $16,721 $23,741 $21,668 $20,803 -4% MEDICARE 100.22.2240.61730 $3,911 $5,552 $5,068 $4,865 -4% DIGITAL ARCHIVING 100.22.2240.62645 $570 $0 N/A MISCELLANEOUS 100.22.2240.62770 $910 $0 N/A Total Police Records: $359,271 $507,310 $473,176 $462,971 -2.2% Communications REGULAR PAY 100.22.2245.61010 $1,143,446 $1,252,594 $1,254,204 $1,300,285 3.7% SEASONAL EMPLOYEES 100.22.2245.61060 -$589 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 149 -- 149 of 483 -- OVERTIME PAY 100.22.2245.61110 $56,407 $97,064 $60,589 $60,589 0% HIREBACK OT PAY 100.22.2245.61111 $1,210 $1,446 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2245.61420 $6,104 $0 N/A COMP / VACATION PAYOUTS 100.22.2245.61430 $11,518 $0 N/A EDUCATION PAY 100.22.2245.61440 $2,000 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2245.61441 $8,000 $0 N/A HEALTH INSURANCE 100.22.2245.61510 $154,227 $180,846 $184,356 $189,225 2.6% VISION INSURANCE 100.22.2245.61513 $290 $264 $264 $264 -0.2% LIFE INSURANCE 100.22.2245.61615 $1,233 $973 $1,009 $1,047 3.7% UNIFORM ALLOWANCE 100.22.2245.61635 $7,650 $12,650 $12,100 $13,200 9.1% IMRF 100.22.2245.61710 $55,126 $46,003 $36,498 $54,879 50.4% SOCIAL SECURITY 100.22.2245.61725 $73,437 $82,521 $78,511 $81,436 3.7% MEDICARE 100.22.2245.61730 $17,175 $19,299 $18,362 $19,046 3.7% SERVICE AGREEMENTS/ CONTRACTS 100.22.2245.62509 $45,000 $45,000 0% TELECOMMUNICATIONS - WIRELESS 100.22.2245.64540 $44,177 $0 N/A FITNESS INCENTIVE 100.22.2245.65141 $1,000 $0 N/A Total Communications: $1,582,411 $1,693,660 $1,690,893 $1,764,970 4.4% Service Desk REGULAR PAY 100.22.2250.61010 $777,683 $1,085,464 $1,142,062 $1,185,421 3.8% SEASONAL EMPLOYEES 100.22.2250.61060 $24,978 $30,336 N/A OVERTIME PAY 100.22.2250.61110 $85,191 $50,888 $67,593 $67,593 0% HIREBACK OT PAY 100.22.2250.61111 $884 $0 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2250.61420 $3,654 $0 N/A COMP / VACATION PAYOUTS 100.22.2250.61430 $13,049 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2250.61441 $10,000 $0 N/A HEALTH INSURANCE 100.22.2250.61510 $137,356 $173,194 $230,568 $214,194 -7.1% VISION INSURANCE 100.22.2250.61513 $320 $418 $304 $373 22.8% LIFE INSURANCE 100.22.2250.61615 $1,038 $829 $792 $892 12.7% UNIFORM ALLOWANCE 100.22.2250.61635 $6,800 $11,000 $9,900 $11,000 11.1% IMRF 100.22.2250.61710 $47,539 $40,013 $33,234 $48,011 44.5% SOCIAL SECURITY 100.22.2250.61725 $55,256 $74,342 $71,422 $74,178 3.9% MEDICARE 100.22.2250.61730 $12,923 $17,386 $16,704 $17,348 3.9% FOOD 100.22.2250.65025 $1,171 $10,331 N/A OTHER COMMODITIES 100.22.2250.65125 $245 $567 N/A FITNESS INCENTIVE 100.22.2250.65141 $2,500 $0 N/A FURNITURE & FIXTURES 100.22.2250.65625 $3,966 $0 N/A WORKERS COMP TTD PYMTS (NON SWORN) 100.22.2250.66049 $14,923 $2,392 N/A Total Service Desk: $1,199,477 $1,497,160 $1,572,579 $1,619,011 3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 150 -- 150 of 483 -- 311 Center REGULAR PAY 100.22.2251.61010 $359,902 $517,723 $520,629 $532,449 2.3% SEASONAL EMPLOYEES 100.22.2251.61060 $5,457 $0 N/A OVERTIME PAY 100.22.2251.61110 $20,525 $20,381 $22,875 $22,875 0% HIREBACK OT PAY 100.22.2251.61111 $0 $75 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2251.61420 $675 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2251.61441 $4,000 $0 N/A HEALTH INSURANCE 100.22.2251.61510 $97,104 $135,079 $140,059 $154,713 10.5% VISION INSURANCE 100.22.2251.61513 $38 $76 $76 $76 -0.2% LIFE INSURANCE 100.22.2251.61615 $452 $381 $428 $442 3.3% UNIFORM ALLOWANCE 100.22.2251.61635 $5,100 $7,700 $8,800 $8,800 0% IMRF 100.22.2251.61710 $17,604 $18,390 $15,151 $23,694 56.4% SOCIAL SECURITY 100.22.2251.61725 $23,235 $32,828 $32,825 $33,557 2.2% MEDICARE 100.22.2251.61730 $5,434 $7,677 $7,677 $7,848 2.2% TRAINING & TRAVEL 100.22.2251.62295 $694 $0 N/A OTHER PROGRAM COSTS 100.22.2251.62490 $1,297 $0 N/A TELECOMMUNICATIONS 100.22.2251.64505 $5,876 $4,573 N/A FOOD 100.22.2251.65025 $151 $0 N/A FITNESS INCENTIVE 100.22.2251.65141 $2,500 $0 N/A Total 311 Center: $550,043 $744,885 $748,520 $784,455 4.8% Office-Professional Standards REGULAR PAY 100.22.2255.61010 $325,008 $379,213 $404,624 $430,288 6.3% OVERTIME PAY 100.22.2255.61110 $3,702 $4,919 N/A HIREBACK OT PAY 100.22.2255.61111 $29,886 $31,648 N/A SPECIAL DETAIL OT 100.22.2255.61112 $4,325 $2,888 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2255.61420 $1,710 $0 N/A ANNUAL HOLIDAY PAYOUT 100.22.2255.61425 $1,710 $0 N/A COMP / VACATION PAYOUTS 100.22.2255.61430 $36,247 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2255.61441 $2,500 $0 N/A HEALTH INSURANCE 100.22.2255.61510 $58,194 $68,324 $69,404 $71,511 3% VISION INSURANCE 100.22.2255.61513 $142 $72 $72 $72 0% LIFE INSURANCE 100.22.2255.61615 $345 $247 $268 $287 7.2% UNIFORM ALLOWANCE 100.22.2255.61635 $1,000 $1,000 $1,250 $1,000 -20% IMRF 100.22.2255.61710 $3,066 $2,497 $2,236 $3,597 60.8% SOCIAL SECURITY 100.22.2255.61725 $3,883 $4,056 $4,765 $5,011 5.2% MEDICARE 100.22.2255.61730 $5,667 $6,003 $5,885 $6,254 6.3% MISCELLANEOUS 100.22.2255.62770 $6,614 $0 N/A FITNESS INCENTIVE 100.22.2255.65141 $1,700 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 151 -- 151 of 483 -- Total Office-Professional Standards: $485,699 $500,867 $488,505 $518,020 6% Office Of Administration REGULAR PAY 100.22.2260.61010 $382,258 $407,193 $449,626 $472,828 5.2% OVERTIME PAY 100.22.2260.61110 $2,541 N/A HIREBACK OT PAY 100.22.2260.61111 $0 $14,728 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.22.2260.61430 $12,065 $0 N/A HEALTH INSURANCE 100.22.2260.61510 $44,024 $49,688 $50,893 $52,929 4% LIFE INSURANCE 100.22.2260.61615 $496 $337 $372 $390 4.9% CELL PHONE ALLOWANCE 100.22.2260.61626 $126 $504 $504 $504 0% IMRF 100.22.2260.61710 $10,287 $8,103 $7,520 $10,999 46.3% SOCIAL SECURITY 100.22.2260.61725 $13,471 $14,470 $16,051 $16,879 5.2% MEDICARE 100.22.2260.61730 $5,603 $6,038 $6,527 $6,864 5.2% TRAINING & TRAVEL 100.22.2260.62295 $118,181 $128,539 $220,000 $220,000 0% MEMBERSHIP DUES 100.22.2260.62360 $108,105 $0 N/A CABLE - VIDEO 100.22.2260.64565 $1,196 $1,384 $1,500 $1,500 0% DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.22.2260.65010 $129 $0 N/A CLOTHING 100.22.2260.65020 $0 $0 $75,450 $75,450 0% FOOD 100.22.2260.65025 $0 $0 $10,550 $10,550 0% MINOR EQUIPMENT & TOOLS 100.22.2260.65085 $18,991 $7,209 $71,716 $126,716 76.7% OFFICE SUPPLIES 100.22.2260.65095 $14,237 $14,475 $22,300 $22,300 0% OTHER COMMODITIES 100.22.2260.65125 $0 $0 $69,876 $69,876 0% FITNESS INCENTIVE 100.22.2260.65141 $1,500 $0 N/A PUBLIC SAFETY EQUIPMENT/SUPPLIES 100.22.2260.65616 $29,585 $19,558 $35,833 $35,833 0% Total Office Of Administration: $760,253 $674,769 $1,038,717 $1,123,618 8.2% Neighborhood Enforcement Team REGULAR PAY 100.22.2265.61010 $1,074,028 $1,296,666 $1,296,834 $1,257,992 -3% OVERTIME PAY 100.22.2265.61110 $7,923 $6,044 $7,267 $7,267 0% HIREBACK OT PAY 100.22.2265.61111 $112,217 $158,721 $162,253 $162,253 0% SPECIAL DETAIL OT 100.22.2265.61112 $28,325 $17,175 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2265.61420 $15,526 $0 N/A ANNUAL HOLIDAY PAYOUT 100.22.2265.61425 $4,037 $0 N/A COMP / VACATION PAYOUTS 100.22.2265.61430 $84,344 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2265.61441 $10,500 $0 N/A HEALTH INSURANCE 100.22.2265.61510 $181,677 $205,371 $210,350 $208,857 -0.7% LIFE INSURANCE 100.22.2265.61615 $1,409 $1,011 $1,036 $954 -7.9% UNIFORM ALLOWANCE 100.22.2265.61635 $8,000 $9,500 $10,000 $8,250 -17.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 152 -- 152 of 483 -- MEDICARE 100.22.2265.61730 $18,519 $22,391 $18,950 $18,361 -3.1% eSHARE EXPENSE 100.22.2265.62861 $14,777 $70,041 $120,000 $120,000 0% NARCOTICS ENFORCEMENT EXPENSE 100.22.2265.65122 $11,021 $16,333 $20,000 $20,000 0% NARCOTICS SEIZURE EXPENSE 100.22.2265.65123 $32,037 -$7,008 $20,000 $20,000 0% OTHER COMMODITIES 100.22.2265.65125 $92 $0 N/A FITNESS INCENTIVE 100.22.2265.65141 $4,700 $0 N/A Total Neighborhood Enforcement Team: $1,609,133 $1,796,245 $1,866,690 $1,823,933 -2.3% Traffic Bureau REGULAR PAY 100.22.2270.61010 $224,307 $273,176 $764,216 $676,740 -11.4% OVERTIME PAY 100.22.2270.61110 $3,016 $2,194 $2,000 $2,000 0% HIREBACK OT PAY 100.22.2270.61111 $45,026 $44,547 N/A SPECIAL DETAIL OT 100.22.2270.61112 $4,063 $16,475 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2270.61420 $5,755 $0 N/A COMP / VACATION PAYOUTS 100.22.2270.61430 $9,027 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2270.61441 $2,000 $0 N/A HEALTH INSURANCE 100.22.2270.61510 $41,572 $49,688 $176,646 $127,836 -27.6% VISION INSURANCE 100.22.2270.61513 $118 $0 N/A LIFE INSURANCE 100.22.2270.61615 $300 $209 $208 $373 79.3% UNIFORM ALLOWANCE 100.22.2270.61635 $2,000 $2,500 $2,500 $2,500 0% IMRF 100.22.2270.61710 $0 $4,794 N/A SOCIAL SECURITY 100.22.2270.61725 $0 $0 $15,231 N/A MEDICARE 100.22.2270.61730 $4,078 $4,908 $9,897 $9,849 -0.5% TOWING AND BOOTING CONTRACTS 100.22.2270.62451 $198,020 $166,482 $120,000 $120,000 0% OTHER PROGRAM COSTS 100.22.2270.62490 $1,080 $0 N/A POLICE DUI EXPENSE 100.22.2270.65120 $2,715 $15,963 $15,000 $7,400 -50.7% OTHER COMMODITIES 100.22.2270.65125 $0 $11,872 N/A FITNESS INCENTIVE 100.22.2270.65141 $500 $0 N/A Total Traffic Bureau: $543,576 $588,015 $1,110,491 $946,698 -14.7% Community Strategic Bureau REGULAR PAY 100.22.2275.61010 $101,002 $107,823 $121,309 $114,691 -5.5% OVERTIME PAY 100.22.2275.61110 $1,667 $10,952 $7,256 $7,256 0% HIREBACK OT PAY 100.22.2275.61111 $0 $583 N/A HEALTH INSURANCE 100.22.2275.61510 $21,756 $24,555 $25,151 $26,156 4% LIFE INSURANCE 100.22.2275.61615 $131 $90 $99 $93 -5.9% IMRF 100.22.2275.61710 $4,783 $4,057 $3,531 $5,104 44.6% SOCIAL SECURITY 100.22.2275.61725 $5,814 $6,825 $7,522 $7,111 -5.5% MEDICARE 100.22.2275.61730 $1,360 $1,596 $1,760 $1,663 -5.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 153 -- 153 of 483 -- Total Community Strategic Bureau: $136,513 $156,482 $166,628 $162,075 -2.7% Animal Control REGULAR PAY 100.22.2280.61010 $54,805 $38,845 $73,670 $75,811 2.9% OVERTIME PAY 100.22.2280.61110 $1,659 $0 $543 $543 0% HEALTH INSURANCE 100.22.2280.61510 $5,706 $4,100 $25,151 $6,210 -75.3% VISION INSURANCE 100.22.2280.61513 $0 $6 $38 N/A LIFE INSURANCE 100.22.2280.61615 $4 $0 $0 N/A SHOE ALLOWANCE 100.22.2280.61630 $0 $0 $230 N/A IMRF 100.22.2280.61710 $2,592 $1,420 $2,145 $3,374 57.3% SOCIAL SECURITY 100.22.2280.61725 $3,421 $2,433 $4,568 $4,715 3.2% MEDICARE 100.22.2280.61730 $800 $569 $1,069 $1,103 3.2% BLDG MAINTENANCE SERVICES 100.22.2280.62225 $629 $566 $1,600 $1,600 0% OTHER PROFESSIONAL SERVICES 100.22.2280.62272 $100,616 $99,887 $100,000 $100,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.22.2280.62509 $0 $59,508 $82,000 $82,000 0% ELECTRICITY 100.22.2280.64005 $2,491 $974 N/A NATURAL GAS 100.22.2280.64015 $5,865 $2,198 N/A OTHER COMMODITIES 100.22.2280.65125 $198 $0 N/A Total Animal Control: $178,786 $210,505 $290,746 $275,624 -5.2% Community Policing REGULAR PAY 100.22.2285.61010 $990,998 $1,017,243 $1,374,145 $1,238,181 -9.9% OVERTIME PAY 100.22.2285.61110 $4,365 $4,212 $1,193 $1,193 0% HIREBACK OT PAY 100.22.2285.61111 $72,214 $83,440 $71,705 $71,705 0% SPECIAL DETAIL OT 100.22.2285.61112 $7,663 $225 N/A TERMINATION PAYOUTS 100.22.2285.61415 $6,151 $0 N/A ANNUAL SICK LEAVE PAYOUT 100.22.2285.61420 $9,445 $0 N/A ANNUAL HOLIDAY PAYOUT 100.22.2285.61425 $2,092 $0 N/A COMP / VACATION PAYOUTS 100.22.2285.61430 $87,560 $0 N/A POLICE EDUCATION INCENTIVES 100.22.2285.61441 $14,500 $0 N/A HEALTH INSURANCE 100.22.2285.61510 $154,560 $165,437 $251,657 $238,806 -5.1% VISION INSURANCE 100.22.2285.61513 $0 $112 $112 N/A LIFE INSURANCE 100.22.2285.61615 $1,298 $840 $901 $711 -21.1% UNIFORM ALLOWANCE 100.22.2285.61635 $8,000 $7,250 $8,750 $6,000 -31.4% MEDICARE 100.22.2285.61730 $16,678 $17,324 $20,053 $18,041 -10% OTHER EQMT MAINTENANCE 100.22.2285.62245 $58 $2,687 N/A OTHER PROGRAM COSTS 100.22.2285.62490 $3,013 $0 N/A FITNESS INCENTIVE 100.22.2285.65141 $3,700 $0 N/A Total Community Policing: $1,382,296 $1,298,771 $1,728,516 $1,574,636 -8.9% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 154 -- 154 of 483 -- Property Bureau REGULAR PAY 100.22.2291.61010 $178,923 $194,372 $243,806 $265,236 8.8% OVERTIME PAY 100.22.2291.61110 $792 N/A HEALTH INSURANCE 100.22.2291.61510 $30,179 $34,062 $47,463 $42,012 -11.5% LIFE INSURANCE 100.22.2291.61615 $181 $121 $133 $39 -71% SHOE ALLOWANCE 100.22.2291.61630 $180 $180 $180 $230 27.8% IMRF 100.22.2291.61710 $8,330 $6,680 $7,095 $11,803 66.4% SOCIAL SECURITY 100.22.2291.61725 $10,672 $11,655 $15,128 $16,459 8.8% MEDICARE 100.22.2291.61730 $2,496 $2,726 $3,538 $3,849 8.8% MISCELLANEOUS 100.22.2291.62770 $665 $0 N/A MINOR EQUIPMENT & TOOLS 100.22.2291.65085 $6,354 $0 N/A OTHER COMMODITIES 100.22.2291.65125 $14,341 $25,255 N/A Total Property Bureau: $252,321 $275,844 $317,343 $339,628 7% Building Management REGULAR PAY 100.22.2295.61010 $5,798 $26 $69,731 $68,687 -1.5% TERMINATION PAYOUTS 100.22.2295.61415 $13,735 $0 N/A HEALTH INSURANCE 100.22.2295.61510 $2,905 $0 $25,151 $16,250 -35.4% LIFE INSURANCE 100.22.2295.61615 $8 $0 N/A CELL PHONE ALLOWANCE 100.22.2295.61626 $30 $0 N/A IMRF 100.22.2295.61710 $435 $0 $2,029 $3,057 50.6% SOCIAL SECURITY 100.22.2295.61725 $1,178 $0 $4,324 $4,259 -1.5% MEDICARE 100.22.2295.61730 $276 $0 $1,012 $996 -1.6% BLDG MAINTENANCE SERVICES 100.22.2295.62225 $103,486 $93,937 $100,000 $100,000 0% JANITORIAL SUPPLIES 100.22.2295.65040 $9,557 $10,400 $6,600 $6,600 0% MINOR EQUIPMENT & TOOLS 100.22.2295.65085 $4,658 $0 N/A OTHER COMMODITIES 100.22.2295.65125 $7,709 $0 N/A FURNITURE & FIXTURES 100.22.2295.65625 $4,502 $0 N/A Total Building Management: $154,275 $104,364 $208,847 $199,849 -4.3% Total Police: $26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6% Total Expenditures: $26,464,985 $32,226,845 $35,221,511 $36,152,937 2.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 155 -- 155 of 483 -- Fire Department Paul Polep Fire Chief The Fire Department provides re prevention, re protection, and emergency medical services to community members and visitors to Evanston. Our reghters/paramedics are on call 24 hours per day, stafng our ve re stations and eleven emergency vehicles. Our Fire Prevention Bureau helps prevent res through plans review, routine inspections, and general public outreach and education efforts. Fire Suppression responds to emergencies as they happen, which can range from fallen tree branches to small house res to emergency medical situations. Fire Administration oversees overall department operations, including training efforts, scheduling staff, and budgeting and payroll. In 2023, the Fire Department took over lifeguard operations at the City’s ve (5) beaches. Accomplishments in 2024 The successful second year of lifeguard operations includes replacing outdated, life-saving equipment and enhanced protocols. Approval of a 10-year Contract with Stryker for medical equipment, ensuring up-to-date and fast replacement. Increased stafng ensuring the third ambulance was operational in the last six months of 2024. The third ambulance is vital to meet the growing needs of the community and help the physical/mental toll on the rst responders. Implementation of Tablet Command (incident response software). Started reviewing EFD policies and procedures with vendor, Lexipol, for better organization and ensuring information is up to date. Secured the purchase of a new Fire Tower Truck for delivery in 2025. Equipped all stations with security cameras to ensure the safety of the stations, employees, and equipment. Obtain a new candidate list by the end of 2024. Design and program new digital dashboards at Fire Stations (display calls, street closures, training, announcements, etc) by the end of 2024. City of Evanston | Budget Book 2025 Page 156 -- 156 of 483 -- Performance Measures Department Goal: The Fire Department’s biggest goal in 2023 is process improvement. In 2022 our focus was training: for our employees at all ranks to master the fundamentals of their roles after a few years of signicant turnover across the Department. In 2023, we aim to build upon that success by critically examining our processes and seeking ways to improve upon them. As part of that process improvement, we are planning to update and upgrade several core pieces of equipment and gear to meet the evolving needs of our community. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Increase number Community Engagement by 5% Number of Community Events (hosted by Fire and/or City) Output 7 13 14 15 Number of Special Events/Number of Personnel on Duty (not City program, Fire presence requested) Output x 52/219 55/200 60/225 Station Tour Output 13 30 30 30 School Visit/Fire Drill Output 40 34 35 40 Smoke Detector Install Output x 13 15 15 Special Event Presentation/Program Speaker Output 7 20 20 20 Block Parties Output 114 148 100 125 Activity: Increase our total annual training activities per employee by 5% Total # of training activities Output 36,802 39,500 47,730 49,000 Average # of training activities per employee Output 346 340 418 426 Activity: Emergency Preparedness - Enhance/Increase outreach to community CPR classes (estimated participants) Output 260 307 300 300 Everbridge Mass Notication (registered users) Output x 38/997 39,074 41,000 Mass Shelter Facilities Output 0 7 9 11 As part of COVID-19 precautions at the time, the Fire Department did not facilitate this kind of programming in 2021. 1 1 Factors Impacting the 2025 Budget Vehicle equipment replacement and facilities upgrades. Overtime costs to cover all emergency apparatus with members using Fire Training Hours, sick, Family Medical Leave Act, and other allowed absences. Upcoming Initiatives Replacement of turnout gear. Gear must be replaced every 10 years. Enhance Special Operations protocols. Implementation of new cardiac monitors on all response vehicles. Delivery of a new Truck 22, with a 100’ retractable ladder for ventilation and rescues. Complete the new Policy and Procedure Manuals. Plan/budget for future vehicle replacements and facility upgrades. Obtain new employee Driver’s list. City of Evanston | Budget Book 2025 Page 157 -- 157 of 483 -- Revenues Summary 5,740,000 -$380,000 (-6.21% vs. prior year) Revenue to the Fire Department show a substantial decline from 2021 to 2022 because property tax revenue for transfer to the Fire Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." The $1.6M Revenue increase from 2023 to 2024 is 1) increasing ambulance and GEMT revenue to match recent trends, and 2) a $700,000 increase in new ambulance revenue as a result of an increase to ambulance fees. Fire Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2.5M $5M $7.5M $10M $12.5M $15M City of Evanston | Budget Book 2025 Page 158 -- 158 of 483 -- Expenditures Summary 23,294,964 $1,184,301 (5.36% vs. prior year) Fire Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Fire Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Fire Department Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M $25M $30M City of Evanston | Budget Book 2025 Page 159 -- 159 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (83.7%) Salary and Benefits (83.7%) Salary and Benefits (83.7%) Services and Supplies (6.4%) Services and Supplies (6.4%) Services and Supplies (6.4%) Interfund Transfers (4.2%) Interfund Transfers (4.2%) Interfund Transfers (4.2%) Insurance and Other Chargebacks (3.9%) Insurance and Other Chargebacks (3.9%) Insurance and Other Chargebacks (3.9%) Miscellaneous (1.7%) Miscellaneous (1.7%) Miscellaneous (1.7%) Capital Outlay (0.1%) Capital Outlay (0.1%) Capital Outlay (0.1%) Expense Objects Salary and Benefits $14,496,046 $17,297,062 $18,363,545 $19,487,889 6.1% Services and Supplies $621,156 $1,750,876 $1,444,518 $1,488,475 3% Miscellaneous $60,716 $45,339 $353,000 $389,000 10.2% Capital Outlay $26,877 $146,484 $53,000 $33,000 -37.7% Interfund Transfers $570,000 $807,000 $977,100 $977,100 0% Insurance and Other Chargebacks $891,433 $932,030 $919,500 $919,500 0% Total Expense Objects: $16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 160 -- 160 of 483 -- Revenue Detail Budgeted Revenue by Division Fire Suppression (92.5%) Fire Suppression (92.5%) Fire Suppression (92.5%) Fire Mgt & Support (7%) Fire Mgt & Support (7%) Fire Mgt & Support (7%) Emergency Preparedness (0.5%) Emergency Preparedness (0.5%) Emergency Preparedness (0.5%) Revenue Fire Mgmt & Support Fire Mgt & Support PENSION PROPERTY TAX 100.23.2305.51017 -$88,928 $0 N/A POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $60 $0 N/A ALARM REGISTRATION FEE 100.23.2305.53715 -$519 $0 N/A GRANTS AND AID 100.23.2305.55251 $0 $6,090 N/A FIRE MISC REVENUE 100.23.2305.56043 $332,044 $400,000 N/A MISCELLANEOUS REVENUE 100.23.2305.56045 $635 $0 $420,000 N/A Total Fire Mgt & Support: -$88,752 $338,134 $420,000 $400,000 -4.8% Fire Prevention FIRE PLAN REVIEW 100.23.2310.52135 $10,599 $890 N/A ALARM REGISTRATION FEE 100.23.2310.53715 $276,260 $0 N/A Total Fire Prevention: $286,859 $890 N/A Fire Suppression AMBULANCE SERVICE 100.23.2315.53675 $2,577,967 $2,595,001 $3,200,000 $2,800,000 -12.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 161 -- 161 of 483 -- GEMT SERVICE REVENUE 100.23.2315.53676 $3,359,575 $2,399,317 $2,500,000 $2,500,000 0% DONATIONS 100.23.2315.56011 $99,595 $0 N/A CITIZENS CPR CLASS FEES 100.23.2315.56157 $13,515 $10,160 $10,000 N/A Total Fire Suppression: $6,050,653 $5,004,478 $5,700,000 $5,310,000 -6.8% Emergency Preparedness FEMA 100.23.2320.55265 $36,505 $0 $30,000 N/A Total Emergency Preparedness: $36,505 $0 $30,000 N/A Total Fire Mgmt & Support: $6,285,265 $5,343,502 $6,120,000 $5,740,000 -6.2% Total Revenue: $6,285,265 $5,343,502 $6,120,000 $5,740,000 -6.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditures Detail Budgeted Expenditures by Division Fire Suppression (90.9%) Fire Suppression (90.9%) Fire Suppression (90.9%) Fire Mgt & Support (3.4%) Fire Mgt & Support (3.4%) Fire Mgt & Support (3.4%) Beaches (3.2%) Beaches (3.2%) Beaches (3.2%) Fire Prevention (2.4%) Fire Prevention (2.4%) Fire Prevention (2.4%) Emergency Preparedness (0.03%) Emergency Preparedness (0.03%) Emergency Preparedness (0.03%) Expenditures Fire Mgmt & Support Fire Mgt & Support REGULAR PAY 100.23.2305.61010 $430,959 $471,730 $509,766 $540,088 5.9% PERMANENT PART-TIME 100.23.2305.61050 $44,755 $44,074 $42,932 $60,195 40.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 162 -- 162 of 483 -- OVERTIME PAY 100.23.2305.61110 $0 $4,452 $500 N/A COMP / VACATION PAYOUTS 100.23.2305.61430 $0 $13,467 N/A HEALTH INSURANCE 100.23.2305.61510 $55,478 $44,979 $53,400 $35,668 -33.2% LIFE INSURANCE 100.23.2305.61615 $569 $382 $425 $452 6.4% CELL PHONE ALLOWANCE 100.23.2305.61626 $900 $600 $900 N/A IMRF 100.23.2305.61710 $6,130 $5,008 $4,137 $7,499 81.3% SOCIAL SECURITY 100.23.2305.61725 $7,988 $8,957 $8,815 $10,448 18.5% MEDICARE 100.23.2305.61730 $6,720 $7,616 $8,028 $8,705 8.4% EMPLOYMENT TESTING SERVICES 100.23.2305.62160 $200 $0 N/A PRINTING 100.23.2305.62210 $1,707 $8,622 $4,000 $4,000 0% MEDICAL/HOSPITAL SERVICES 100.23.2305.62270 $45,611 $39,583 $50,000 $50,000 0% TRAINING & TRAVEL 100.23.2305.62295 $9,403 $13,641 $3,500 $3,500 0% POSTAGE 100.23.2305.62315 $4,733 $750 $500 $500 0% DATA PROCESSING SERVICES 100.23.2305.62335 $21,715 $377 N/A LAUNDRY/OTHER CLEANING 100.23.2305.62355 $0 $0 $500 $500 0% MEMBERSHIP DUES 100.23.2305.62360 $6,598 $7,023 $7,500 $1,500 -80% SERVICE AGREEMENTS/ CONTRACTS 100.23.2305.62509 $0 $0 $75,000 $45,000 -40% BANK SERVICE CHARGES 100.23.2305.62705 $300 $0 N/A MISCELLANEOUS 100.23.2305.62770 $83 N/A ELECTRICITY 100.23.2305.64005 $758 N/A NATURAL GAS 100.23.2305.64015 $34,509 $13,790 N/A TELECOMMUNICATIONS - WIRELESS 100.23.2305.64540 $20,542 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.23.2305.65010 $564 $6,564 $900 $900 0% CLOTHING 100.23.2305.65020 $57,396 $11,882 $10,000 N/A FOOD 100.23.2305.65025 $699 $2,057 $1,500 $1,500 0% JANITORIAL SUPPLIES 100.23.2305.65040 $718 $902 N/A BLDG MAINTENANCE MATERIAL 100.23.2305.65050 $0 $0 $1,000 $1,000 0% OFFICE/OTHER EQT MTN MATL 100.23.2305.65070 $0 $309 N/A MINOR EQUIPMENT & TOOLS 100.23.2305.65085 $0 $273 N/A SAFETY EQUIPMENT 100.23.2305.65090 $209 $241 N/A OFFICE SUPPLIES 100.23.2305.65095 $5,365 $11,227 $11,500 $11,500 0% OTHER COMMODITIES 100.23.2305.65125 $15,394 $2,623 $15,342 $15,000 -2.2% FURNITURE & FIXTURES 100.23.2305.65625 $2,428 $6,221 $3,000 $3,000 0% Total Fire Mgt & Support: $781,592 $728,190 $812,645 $801,455 -1.4% Fire Prevention REGULAR PAY 100.23.2310.61010 $381,424 $368,458 $405,411 $439,842 8.5% OVERTIME PAY 100.23.2310.61110 $23,905 $28,756 $19,000 $19,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 163 -- 163 of 483 -- HIREBACK OT PAY 100.23.2310.61111 $394 $1,563 N/A TERMINATION PAYOUTS 100.23.2310.61415 $0 $8,845 $10,000 $10,000 0% ANNUAL SICK LEAVE PAYOUT 100.23.2310.61420 $8,833 $9,078 $10,000 $10,000 0% COMP / VACATION PAYOUTS 100.23.2310.61430 $2,953 $1,082 N/A HEALTH INSURANCE 100.23.2310.61510 $51,936 $42,507 $59,447 $51,919 -12.7% LIFE INSURANCE 100.23.2310.61615 $235 $131 $116 $120 3.4% IMRF 100.23.2310.61710 $4,881 $2,060 $2,796 $5,115 82.9% SOCIAL SECURITY 100.23.2310.61725 $6,483 $1,910 $5,957 $7,126 19.6% MEDICARE 100.23.2310.61730 $5,930 $6,140 $5,894 $6,385 8.3% TRAINING & TRAVEL 100.23.2310.62295 $625 $125 $1,000 $1,000 0% MEMBERSHIP DUES 100.23.2310.62360 $0 $192 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.23.2310.65010 $1,495 $892 $500 $500 0% OFFICE SUPPLIES 100.23.2310.65095 $3,236 $853 $1,500 $1,500 0% OTHER COMMODITIES 100.23.2310.65125 $3,748 $694 N/A FITNESS INCENTIVE 100.23.2310.65141 $979 $1,042 $1,000 $1,000 0% Total Fire Prevention: $497,056 $474,327 $522,621 $553,507 5.9% Fire Suppression REGULAR PAY 100.23.2315.61010 $10,467,055 $12,764,596 $13,565,079 $14,268,064 5.2% PERMANENT PART-TIME 100.23.2315.61050 $13,148 $10,931 N/A SEASONAL EMPLOYEES 100.23.2315.61060 $0 $0 $16,576 $5,000 -69.8% SPECIAL EVENT PAY 100.23.2315.61062 $0 $0 $30,000 N/A JOB TRAINING PROGRAM 100.23.2315.61072 $0 $7,358 N/A OVERTIME PAY 100.23.2315.61110 $219,396 $250,420 $300,000 $90,000 -70% HIREBACK OT PAY 100.23.2315.61111 $670,221 $688,765 $650,000 $695,000 6.9% TRAINING OT 100.23.2315.61113 $31,391 $62,872 $90,000 $500,000 455.6% TERMINATION PAYOUTS 100.23.2315.61415 $9,414 $23,262 $40,000 $40,000 0% ANNUAL SICK LEAVE PAYOUT 100.23.2315.61420 $204,805 $174,795 $240,000 $240,000 0% COMP / VACATION PAYOUTS 100.23.2315.61430 $12,667 $16,385 N/A HEALTH INSURANCE 100.23.2315.61510 $1,655,607 $1,937,651 $2,025,805 $2,159,666 6.6% VISION INSURANCE 100.23.2315.61513 $899 $968 $972 $1,082 11.3% LIFE INSURANCE 100.23.2315.61615 $5,523 $4,014 $4,294 $4,471 4.1% CELL PHONE ALLOWANCE 100.23.2315.61626 $900 $900 $900 N/A SOCIAL SECURITY 100.23.2315.61725 $841 $1,356 $1,040 $259 -75.1% MEDICARE 100.23.2315.61730 $163,706 $189,929 $197,531 $207,585 5.1% PRINTING 100.23.2315.62210 $0 $4,846 N/A OFFICE EQUIPMENT MAINT 100.23.2315.62235 $300 N/A TUITION 100.23.2315.62290 $2,475 $0 N/A TRAINING & TRAVEL 100.23.2315.62295 $51,947 $81,689 $125,000 $125,000 0% RENTAL OF AUTO-FLEET MAINTENANCE 100.23.2315.62305 $500,000 $567,000 $737,100 $737,100 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 164 -- 164 of 483 -- RENTAL OF AUTO REPLACEMENT 100.23.2315.62309 $70,000 $240,000 $240,000 $240,000 0% POSTAGE 100.23.2315.62315 $301 N/A MEMBERSHIP DUES 100.23.2315.62360 $1,454 $967 $500 $6,500 1,200% SERVICE AGREEMENTS/ CONTRACTS 100.23.2315.62509 $101,172 $98,851 $50,000 $80,000 60% MEDICAL EQ MAINT AGREEMENTS 100.23.2315.62521 $21,764 $0 $300,000 $298,000 -0.7% OTHER CHARGES 100.23.2315.62605 $348 N/A CREDIT CARD FEES 100.23.2315.62705 $296 $259 $100 $100 0% MISCELLANEOUS 100.23.2315.62770 $2,664 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.23.2315.65010 $8,574 $6,389 $5,000 $5,000 0% CHEMICALS/ SALT 100.23.2315.65015 $10,334 $6,874 $10,000 $10,000 0% CLOTHING 100.23.2315.65020 $0 $68,491 $56,500 $66,500 17.7% FOOD 100.23.2315.65025 $322 $2,475 N/A JANITORIAL SUPPLIES 100.23.2315.65040 $14,818 $12,878 $12,000 $12,000 0% MEDICAL & LAB SUPPLIES 100.23.2315.65075 $18,036 $70,718 $20,000 $40,000 100% MINOR EQUIPMENT & TOOLS 100.23.2315.65085 $64,644 $48,159 $65,000 $92,000 41.5% SAFETY EQUIPMENT 100.23.2315.65090 $62,439 $603,451 $325,000 $180,000 -44.6% OFFICE SUPPLIES 100.23.2315.65095 $12,901 $4,716 $7,000 $7,000 0% OTHER COMMODITIES 100.23.2315.65125 $19,835 $27,498 $20,000 $30,000 50% FITNESS INCENTIVE 100.23.2315.65141 $37,973 $41,202 $52,000 $90,000 73.1% OTHER IMPROVEMENTS 100.23.2315.65515 $115,090 N/A IT COMPUTER HARDWARE 100.23.2315.65555 $1,245 $915 N/A FURNITURE & FIXTURES 100.23.2315.65625 $24,449 $25,172 $50,000 $30,000 -40% TRANSFER TO INSURANCE - RISK 100.23.2315.66030 $850,000 $892,500 $919,500 $919,500 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.23.2315.66049 $41,433 $25,147 N/A Total Fire Suppression: $15,371,686 $19,083,104 $20,156,897 $21,179,827 5.1% Emergency Preparedness PRINTING 100.23.2320.62210 $6,560 $979 $2,500 $2,500 0% TRAINING & TRAVEL 100.23.2320.62295 $1,459 $0 $500 $500 0% MEMBERSHIP DUES 100.23.2320.62360 $199 $0 N/A MINOR EQUIPMENT & TOOLS 100.23.2320.65085 $0 $0 $2,000 $2,000 0% SAFETY EQUIPMENT 100.23.2320.65090 $0 $0 $1,500 $1,500 0% OFFICE SUPPLIES 100.23.2320.65095 $5,408 $1,740 $1,100 $1,100 0% OTHER COMMODITIES 100.23.2320.65125 $2,268 $4,548 N/A Total Emergency Preparedness: $15,894 $7,267 $7,600 $7,600 0% Beaches REGULAR PAY 100.23.2325.61010 $0 $2,284 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 165 -- 165 of 483 -- SEASONAL EMPLOYEES 100.23.2325.61060 $0 $537,395 $500,000 $623,875 24.8% OVERTIME PAY 100.23.2325.61110 $0 $44,004 $25,000 $25,000 0% SOCIAL SECURITY 100.23.2325.61725 $0 $36,291 $37,200 $35,000 -5.9% MEDICARE 100.23.2325.61730 $0 $8,488 $8,700 $8,700 0% TRAINING & TRAVEL 100.23.2325.62295 $0 $370 $3,000 N/A CLOTHING 100.23.2325.65020 $0 $32,545 $30,000 $42,000 40% JANITORIAL SUPPLIES 100.23.2325.65040 $0 $0 $500 $500 0% MINOR EQUIPMENT & TOOLS 100.23.2325.65085 $0 $0 $2,500 N/A SAFETY EQUIPMENT 100.23.2325.65090 $0 $9,167 $5,000 $12,500 150% OFFICE SUPPLIES 100.23.2325.65095 $0 $975 $2,000 $2,000 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.23.2325.66049 $0 $14,383 N/A Total Beaches: $0 $685,902 $610,900 $752,575 23.2% Total Fire Mgmt & Support: $16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4% Total Expenditures: $16,666,228 $20,978,789 $22,110,663 $23,294,964 5.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 166 -- 166 of 483 -- Health & Human Services Ikenga Ogbo Health & Human Services Director The Health and Human Services Department's mission is to protect, preserve, and promote wellness for people who live, work, and play in Evanston through creative and sustainable partnerships. The Department is instrumental in improving and supporting the health and well-being of Evanston. We serve intentionally in partnership with residents and community stakeholders. The Health and Human Services Department’s deliverables are based on the idea that health is inuenced by more than just individual choices. One’s physical and psychosocial environment, culture, and government all play a role in inuencing and determining overall health. It is the Department’s goal for the people of Evanston to experience signicant gains in health and well- being. This will be achieved as our community works collectively to make the shift from a costly, crisis-oriented response to health and social service problems to one that focuses on prevention, embraces recovery, and eliminates inequities. Accomplishments in 2024 Acquisition of additional external public health grants to improve operations and increase capacity. Continuing with disease prevention and education especially with novel and emerging diseases such as multidrug resistant organisms (MDRO)in vulnerable populations. Celebration of the Department’s 150th year of existence and its accomplishments of improving the well-being of Evanston community members. Continuing to educate and enforce the two new bans on gas/propane operated leaf-blowers and plastic bags to advance the City’s environmental goals . The new application of qPCR beach water testing to monitor the safety of beach water. This advanced science expedites beach water results thereby allowing for quicker public health decisions for all Evanston beachgoers. Flavored tobacco and menthol products sale ban. Evanston is the rst community in IL to ban such products to advance public health goals. City of Evanston | Budget Book 2025 Page 167 -- 167 of 483 -- Performance Measures Department Goal: The Department’s goal is to continue to provide strategies, regulation activities and responses to prolong lives and prevent diseases in the Evanston community. This is achieved by an array of programs and activities executed by the design of programs and following federal, state and local codes and guidelines. As a requirement to remain a certied health department, the department created and published the Evanston Project for Local Assessment of Needs (EPLAN) that highlights Evanston’s top health priorities and ways to improve community health and reduce health inequalities. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Disease Surveillance Responses Estimated number of phone calls, visits and consults to/from long term care facilities (LTCF) and congregate settings Output, Equity 2,085 1,171 1,193 1,140 Number of Diseases reported (non COVID-19) Effectiveness, Output, Input 890 960 1,070 1,060 Number of communicable disease outbreaks reported Effectiveness, Equity 36 39 28 28 Number of individuals who received education on STI prevention Output, Equity x 163 400 400 Activity: Inspections and programs Total number of food establishment licenses issued Output 442 425 435 435 Total number of food inspections performed Output, Effectiveness 595 1,140 1,140 1,150 Number of foodborne illness investigations performed. Output, Effectiveness 14 36 20 25 Temporary food inspections performed Output, Effectiveness 161 237 250 250 Food establishment plans reviewed Output, Effectiveness 12 14 15 15 Rat and rodent complaints investigated Output, Effectiveness 575 1,120 1,250 1,250 Clean Air Act Compliance Checks Output, Effectiveness 1 1,203 1,000 1,000 Other inspections (Body art, tanning, hen coops, mosquitoes, bees, birds, noise, collection box, leaf blower, health/misc. etc.) Output, Effectiveness 368 1,158 500 500 Licenses issued minus food establishments Output, input, effectiveness x 626 630 630 Beach water samples collected and analyzed Output, Effectiveness x 883 680 680 Home Lead poisoning assessments and mitigations Output, Effectiveness 12 12 12 15 Activity: Maintain and Acquire Grants Number of grants received and maintained Output, Equity 18 20 22 22 City of Evanston | Budget Book 2025 Page 168 -- 168 of 483 -- Factors Impacting the 2025 Budget No allocation of funds for emerging disease or public health crisis responses. Upcoming Initiatives Continue to prioritize the response to MDRO’s and other disease outbreaks in the community including schools, facilities housing high-risk populations such as in our long-term care facilities and congregate settings. The response will also include vaccination efforts coordinated by the Department. Acquisition of additional grants to support operations and activities of the Departement. Improve licensing and inspecting efciency by partnering with Byrne Software in order to work on Accela Establishing a community health hub which would serve as a safe and trustworthy community space by increasing hyperlocal access to health resources for community members who most need them such as basic health screening, testing, vaccinations and health education. Switch to all digital recordkeeping for the Childhood Lead Poisoning Prevention program Revenues Summary 1,633,334 $200,000 (13.95% vs. prior year) Health & Human Services Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $500K $1M $1.5M $2M City of Evanston | Budget Book 2025 Page 169 -- 169 of 483 -- Expenditures Summary 1,969,411 $152,138 (8.37% vs. prior year) Health & Human Services Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2025 Page 170 -- 170 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (81.2%) Salary and Benefits (81.2%) Salary and Benefits (81.2%) Services and Supplies (11.2%) Services and Supplies (11.2%) Services and Supplies (11.2%) Miscellaneous (7.5%) Miscellaneous (7.5%) Miscellaneous (7.5%) Expense Objects Salary and Benefits $1,114,283 $1,320,614 $1,447,858 $1,599,996 10.5% Services and Supplies $872,399 $274,031 $221,500 $221,500 0% Miscellaneous $225,188 $120,162 $147,915 $147,915 0% Community Sponsored Organizations $6,667 $0 N/A Total Expense Objects: $2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Revenue Detail Revenue Health Health Services Admin MISCELLANEOUS REVENUE 100.24.2407.56045 $42,494 $265 N/A Total Health Services Admin: $42,494 $265 N/A Covid Contact Tracing STATE, COUNTY AND OTHER GRANTS 100.24.2420.55146 $172,921 $198,585 $200,000 N/A Total Covid Contact Tracing: $172,921 $198,585 $200,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 171 -- 171 of 483 -- Public Health Division BAG TAX 100.24.2435.51593 $0 $78,617 $200,000 $200,000 0% BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $0 $150 $150 0% COLLECTION BOX LICENSE 100.24.2435.52017 $3,100 $1,700 $2,500 $2,500 0% RENTAL BUILDING REGISTRATIONS 100.24.2435.52046 $3,398 $0 N/A OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 0% LONG TERM CARE LICENSES 100.24.2435.52055 $102,700 $116,040 $120,000 $180,000 50% SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $9,200 $7,575 $15,000 $15,000 0% MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $0 $0 $1,450 $1,450 0% HEN COOP LICENSE 100.24.2435.52063 $0 $0 $800 $800 0% RESIDENT CARE HOME LICENSE 100.24.2435.52070 $300 $0 $1,200 $1,200 0% PLAN REVIEW 100.24.2435.52085 $0 $0 $5,000 $5,000 0% PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $0 $3,000 $3,000 0% SANITATION CLASSES 100.24.2435.53050 $500 N/A HEALTH FOOD ESTABLISHMENT LICENSE FEE 100.24.2435.53105 $270,857 $209,040 $230,000 $230,000 0% TEMPORARY FOOD LICENSE 100.24.2435.53185 $2,553 $2,997 $11,000 $11,000 0% FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,050 $2,800 $6,500 $6,500 0% BEV SNACK VENDING MACHINE 100.24.2435.53200 $6,825 $130 $31,000 $31,000 0% FOOD VENDING MACHINE 100.24.2435.53205 $17,660 $24,635 N/A TOBACCO LICENSE 100.24.2435.53210 $21,500 $14,000 $17,000 $17,000 0% BEEKEEPER LICENSE FEE 100.24.2435.53211 $1,620 $300 $300 $300 0% FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 0% BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $0 $0 $400 $400 0% COMPREHENSIVE HEALTH PROTECTION GRANT REV 100.24.2435.55025 $150,424 $28,767 $166,875 $166,875 0% IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $25,739 $20,761 $27,954 $27,954 0% IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $15,359 $13,472 $34,150 $34,150 0% DIS GRANT 100.24.2435.55121 $100,000 N/A STRENGTHENING PUBLIC HEALTH GRANT 100.24.2435.55122 $115,000 N/A RESPIRATORY OUTBREAK GRANT 100.24.2435.55123 $125,000 N/A STATE, COUNTY AND OTHER GRANTS 100.24.2435.55146 $0 $135,346 N/A CRI GRANT-REVENUE HHS 100.24.2435.55173 $46,273 $67,187 $64,841 $64,841 0% PHEP GRANT-REVENUE HHS 100.24.2435.55174 $64,434 $80,164 $62,944 $62,944 0% ASPIRE PROGRAM GRANT 100.24.2435.55205 $425,120 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 172 -- 172 of 483 -- LEAD PAINT HAZARD GRANT (TORRENS) 100.24.2435.55231 $0 $0 $150,000 $150,000 0% GRANTS AND AID 100.24.2435.55251 $0 $0 $7,000 $7,000 0% BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $23,098 $23,000 $23,000 0% RETHINK YOUR DRINK - HHS REVENUE 100.24.2435.55258 $0 $0 $5,000 $5,000 0% COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $0 $14,270 $14,270 0% COVID-19 MASS VACCINATION GRANT 100.24.2435.55478 $293,500 $138,149 N/A WE'RE OUT WALKING 100.24.2435.56002 $0 $0 $6,000 $6,000 0% Total Public Health Division: $1,477,881 $965,278 $1,233,334 $1,633,334 32.4% Community Health IL TOBACCO FREE COMMUNITY 100.24.2455.55085 -$2,312 $0 N/A GRANTS AND AID 100.24.2455.55251 $21,871 $53,899 N/A Total Community Health: $19,559 $53,899 N/A Total Health: $1,712,856 $1,218,027 $1,433,334 $1,633,334 14% Total Revenue: $1,712,856 $1,218,027 $1,433,334 $1,633,334 14% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 173 -- 173 of 483 -- Expenditures Detail Budgeted Expenditures by Division Public Health Division (89.5%) Public Health Division (89.5%) Public Health Division (89.5%) Health Services Admin (10.5%) Health Services Admin (10.5%) Health Services Admin (10.5%) Expenditures Health Health Services Admin REGULAR PAY 100.24.2407.61010 $173,604 $95,415 $148,130 $157,469 6.3% OVERTIME PAY 100.24.2407.61110 $1,081 $1,514 $800 $800 0% VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.24.2407.61430 $2,367 $0 N/A HEALTH INSURANCE 100.24.2407.61510 $32,116 $10,462 $20,202 $21,051 4.2% VISION INSURANCE 100.24.2407.61513 $178 $47 $47 $47 0% LIFE INSURANCE 100.24.2407.61615 $204 $61 $59 $110 87.3% AUTO ALLOWANCE 100.24.2407.61625 $934 $934 $934 $934 0% CELL PHONE ALLOWANCE 100.24.2407.61626 $729 $225 $225 $225 0% IMRF 100.24.2407.61710 $8,241 $3,389 $4,311 $6,271 45.5% SOCIAL SECURITY 100.24.2407.61725 $10,200 $5,741 $8,779 $9,339 6.4% MEDICARE 100.24.2407.61730 $2,423 $1,378 $2,165 $2,300 6.3% PRINTING 100.24.2407.62210 $39 $0 $200 $200 0% TRAINING & TRAVEL 100.24.2407.62295 $1,030 $2,362 $3,000 $3,000 0% MEMBERSHIP DUES 100.24.2407.62360 $2,368 $3,170 $2,900 $2,900 0% OTHER PROGRAM COSTS 100.24.2407.62490 $385 $1,570 N/A TELECOMMUNICATIONS - WIRELESS 100.24.2407.64540 $130 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 174 -- 174 of 483 -- FOOD 100.24.2407.65025 $0 $538 $600 $600 0% OFFICE SUPPLIES 100.24.2407.65095 $475 $346 $500 $500 0% OTHER COMMODITIES 100.24.2407.65125 $0 $0 $200 $200 0% Total Health Services Admin: $236,504 $127,151 $193,050 $205,945 6.7% Covid Contact Tracing SEASONAL EMPLOYEES 100.24.2420.61060 $275,057 $146,860 N/A OVERTIME PAY 100.24.2420.61110 $3,242 $231 N/A HEALTH INSURANCE 100.24.2420.61510 $3,784 $381 N/A IMRF 100.24.2420.61710 $10,441 $3,196 N/A SOCIAL SECURITY 100.24.2420.61725 $17,155 $9,114 N/A MEDICARE 100.24.2420.61730 $4,012 $2,131 N/A OUTSIDE LABARATORY COSTS 100.24.2420.62465 $25 $0 N/A OTHER PROGRAM COSTS 100.24.2420.62490 $24,774 $10,200 N/A TELECOMMUNICATIONS - WIRELESS 100.24.2420.64540 $6,854 $0 N/A CLOTHING 100.24.2420.65020 $40 $0 N/A FOOD 100.24.2420.65025 $3,128 $0 N/A MEDICAL & LAB SUPPLIES 100.24.2420.65075 $1,146 $0 N/A Total Covid Contact Tracing: $349,656 $172,113 N/A Public Health Division REGULAR PAY 100.24.2435.61010 $582,086 $878,695 $939,570 $988,590 5.2% PERMANENT PART-TIME 100.24.2435.61050 $5,181 $26,875 $31,949 $82,842 159.3% SEASONAL EMPLOYEES 100.24.2435.61060 $62,687 $75,616 $32,000 $32,000 0% OVERTIME PAY 100.24.2435.61110 $16,813 $12,239 $10,000 $10,000 0% ANNUAL SICK LEAVE PAYOUT 100.24.2435.61420 $0 $1,088 N/A COMP / VACATION PAYOUTS 100.24.2435.61430 $4,024 N/A HEALTH INSURANCE 100.24.2435.61510 $103,943 $152,650 $173,657 $189,135 8.9% VISION INSURANCE 100.24.2435.61513 $236 $186 $186 $186 -0.1% LIFE INSURANCE 100.24.2435.61615 $491 $399 $425 $454 6.7% AUTO ALLOWANCE 100.24.2435.61625 $450 $338 $225 $225 0% CELL PHONE ALLOWANCE 100.24.2435.61626 $2,053 $2,805 $2,610 $2,610 0% SHOE ALLOWANCE 100.24.2435.61630 $540 $720 $720 $920 27.8% IMRF 100.24.2435.61710 $28,174 $33,184 $28,272 $44,237 56.5% SOCIAL SECURITY 100.24.2435.61725 $39,849 $59,320 $60,455 $66,662 10.3% MEDICARE 100.24.2435.61730 $9,320 $13,873 $14,140 $15,590 10.3% PRINTING 100.24.2435.62210 $1,478 $883 $500 $500 0% TRAINING & TRAVEL 100.24.2435.62295 $5,119 $4,570 $3,700 $3,700 0% COURT COST/LITIGATION 100.24.2435.62345 $0 $0 $500 $500 0% MEMBERSHIP DUES 100.24.2435.62360 $1,994 $1,091 $1,200 $1,200 0% WOMEN OUT WALKING EXPENSE 100.24.2435.62371 $0 $10,596 $6,000 $6,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 175 -- 175 of 483 -- ASPIRE GRANT- EXPENSE 100.24.2435.62467 $143,772 $32,598 N/A IL TOBACCO FREE COMM EXP 100.24.2435.62468 $0 $0 $204 $204 0% VECTOR SURVEILLANCE EXP 100.24.2435.62471 $900 N/A BEACH WATER TESTING EXP 100.24.2435.62472 $6,384 $5,618 $115,000 $115,000 0% COMPREHENSIVE HEALTH PROTECTION GRANT EXP 100.24.2435.62474 $14,164 $6,946 $12,696 $12,696 0% CRI GRANT -EXPENSE (HHS) 100.24.2435.62476 $394 $5,670 $8,505 $8,505 0% PHEP GRANT-EXPENSE 100.24.2435.62477 $5,462 $8,688 $600 $600 0% COVID-19 MASS VACCINATION GRANT 100.24.2435.62478 $46 $0 N/A OTHER PROGRAM COSTS 100.24.2435.62490 $7,919 $23,737 $5,000 $5,000 0% PROPERTY CLEAN UP EXPENSE 100.24.2435.62493 $3,235 $2,145 $5,500 $5,500 0% RODENT CONTROL CONTRACT 100.24.2435.62606 $60,768 $18,719 $15,000 $15,000 0% IL HIV SURVEILLANCE 100.24.2435.62646 $259 $5,058 $410 $410 0% TELECOMMUNICATIONS - WIRELESS 100.24.2435.64540 $415 $0 N/A CLOTHING 100.24.2435.65020 $1,559 $1,498 $800 $800 0% FOOD 100.24.2435.65025 $96 $174 $500 $500 0% MEDICAL & LAB SUPPLIES 100.24.2435.65075 $735 $944 $800 $800 0% MINOR EQUIPMENT & TOOLS 100.24.2435.65085 $2,029 $540 $600 $600 0% OFFICE SUPPLIES 100.24.2435.65095 $2,534 $1,298 $2,500 $2,500 0% LEADPAINT HAZARD GRANT (TORRENS) EXP 100.24.2435.65127 $899 $0 $150,000 $150,000 0% FITNESS INCENTIVE 100.24.2435.65141 $900 $2,000 N/A OFFICE MACH. & EQUIP. 100.24.2435.65620 $904 $1,723 N/A Total Public Health Division: $1,112,889 $1,397,407 $1,624,223 $1,763,466 8.6% Vital Records OFFICE SUPPLIES 100.24.2440.65095 $0 $120 N/A Total Vital Records: $0 $120 N/A Human Services TRAINING & TRAVEL 100.24.2445.62295 $656 $707 N/A MEMBERSHIP DUES 100.24.2445.62360 $40 $45 N/A OTHER PROGRAM COSTS 100.24.2445.62490 $2,038 $9,408 N/A COMMUNITY INTERVENTION PROGRAM COSTS 100.24.2445.62491 $6,667 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.24.2445.64540 $547 $0 N/A FOOD 100.24.2445.65025 $944 $0 N/A OFFICE SUPPLIES 100.24.2445.65095 $123 $0 N/A Total Human Services: $11,015 $10,159 N/A Community Health TRAINING & TRAVEL 100.24.2455.62295 $175 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 176 -- 176 of 483 -- WOMEN OUT WALKING EXPENSE 100.24.2455.62371 $0 $2,232 N/A OTHER PROGRAM COSTS 100.24.2455.62490 $13,284 $3,804 N/A Total Community Health: $13,459 $6,036 N/A General Assistance REGULAR PAY 100.24.2499.61010 $719 $0 N/A OFFICE SUPPLIES 100.24.2499.65095 $56 $0 N/A Total General Assistance: $775 $0 N/A Youth Engagement Division REGULAR PAY 100.24.3215.61010 $3,126 $0 N/A PERMANENT PART-TIME 100.24.3215.61050 $340 $0 N/A SEASONAL EMPLOYEES 100.24.3215.61060 $437,923 $0 N/A OVERTIME PAY 100.24.3215.61110 $14,175 $0 N/A IMRF 100.24.3215.61710 $1,240 $0 N/A SOCIAL SECURITY 100.24.3215.61725 $28,235 $0 N/A MEDICARE 100.24.3215.61730 $6,604 $0 N/A MEMBERSHIP DUES 100.24.3215.62360 $40 $0 N/A OTHER PROGRAM COSTS 100.24.3215.62490 $2,216 $1,820 N/A FOOD 100.24.3215.65025 $336 $0 N/A OFFICE SUPPLIES 100.24.3215.65095 $4 $0 N/A Total Youth Engagement Division: $494,237 $1,820 N/A Total Health: $2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4% Total Expenditures: $2,218,537 $1,714,807 $1,817,273 $1,969,411 8.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 177 -- 177 of 483 -- Parks & Recreation Audrey Thompson Parks & Recreation Director The Parks, Recreation and Community Services Department provides a wide range of programs and services that improve the quality of life of those who live, work or play in Evanston. The Department supports over 70 parks sites, seven recreation centers, sports programs, after school and preschool programs, camps, recreation programs, outreach services for youth and families, park and athletic eld scheduling, special recreation programs for people with special needs, summer food program, seven beaches (including a dog beach) boat ramp, and an outdoor farmers’ market. All of the aforementioned are planned and executed through the following Divisions: Conservation and Outdoor Division – oversees the Ecology Center as well as other city outdoor spaces and smaller buildings like park restrooms and park facilities. This Division plays host to several outdoor education programs, special events and camps as well as helps connect community members to curiosity and joy in the outdoors. Additionally, the Division’s outdoor and conservation staff oversee community gardens, Farmette and apiary programs. Community and Arts Division – housed in the Fleetwood-Jourdain Community and Noyes Cultural Arts Centers, this Division seeks to build and improve relationships by connecting the community through the arts and other equitable programs and services. The Division uses this connection to bring greater impact to all of Evanston through coordinating and executing programs including the Fleetwood Jourdain Theater and other cultural arts programs. Disability Rights and Advocacy Division – includes Special Recreation Programs and advocacy services for community members who feel as though their rights to access have been violated. Special Recreation includes programming for individuals with disabilities and Inclusion services. Activities include Special Olympics sports, after-school programming, outings, and other programs designed specically for individuals with disabilities. Inclusion services provide various levels of support in our Parks & Recreation programming based on an individual's unique abilities and needs to ensure safe and successful participation. Enrichment and Specialty Programs Division – responsible for providing programming and availability for a wide range of activities. This Division oversees the Robert Crown Community Center, which hosts local club organizations including ice hockey, soccer, and lacrosse. Lakefront and Athletics – responsible for the oversight of gymnastics, sports leagues, lakefront programming and a total of 19 different summer camps. Camp counselors, gate attendants, front desk staff, custodians, coaches, and program instructors, provide experiences to community members year-round. Senior Services- focuses on providing specialized support and services to meet the unique needs of older adults in Evanston including Health & Wellness Programs, Social and Recreational Activities, Educational Workshops, Transportation Services, and Information and Referral Services. Accomplishments in 2024 Implementation of the Access Evanston Program which offers a sliding scale for community members who require nancial assistnat to participate in Parks and Recreation programs. Implementation of the alternative response program, now know as the CARE Team. Purchase of South End Community Center to provide dedicated programming for the south portion of Evaston as well as creating a home for accessible recreation programs. Additional revenues based on convenience of new point of sale devices at the lakefront and community centers. Implementation of an online reservation system for tennis and pickleball courts. Launched a community afliate program. Completed draft strategic plan for each Division. City of Evanston | Budget Book 2025 Page 178 -- 178 of 483 -- Performance Measures Department Goal: The Parks and Recreation Department strives to provide a wide range of recreation services that improve the quality of life of those who live, work or play in Evanston. The department will continue to increase innovative programming opportunities for a diversity of participants in order to reach more community members. Performance Measures: Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Improve recreation opportunities for vulnerable populations. # of participants age 55+ who participated in recreation programming (virtual and in person) Output 5,660 6,830 7,250 8,000 # of participants completing special recreation program Output 809 872 1,100 1,500 Scholarship dollars granted. Output, Equity $190,190 $214,988 $265,000 $265,000 Activity: Provide healthy food and meal options to residents. # of meals served through the Summer Meals Program Output, Equity 35,424 43,559 40,533 40,000 # Vendors at the Downtown Evanston Farmers’ Market. Output 56 58 62 58 # of meals served through the Senior Congregate Meal program Output, Equity 6,270 4,810 5,600 6,000 Activity: Deliver a diversity of recreational opportunities to community members # total recreation program participants Output 44,550 40,000 45,000 45,000 # of summer camp participants Output 5,184 4,403 5,000 5,000 Activity: Increase food/concession service in 5 Parks and Rec spaces Revenue generated by new food/concession service Input x x $50,000 $100,000 Number of Parks and Rec spaces where food/concession revenue will be provided Output x x 3 5 Activity: Improve satisfaction of community members utilizing our spaces and participating in our programs 50% of community members who have completed programs will complete surveys Input x x x 50% Of the surveys received, Department will see an 80% satisfaction rate of all programs Input x x x 80% Activity: Increase # of volunteers annually Increase # of volunteers annually by 15% Output x x 200 250 Activity: Increase call types by 50% by 3rd quarter of 2025 Increase # of CARE Team call types by 3rd quarter of 2025 Output x x 10 15 Activity: Evaluate sponsorship retention and acquisition for special events Measure the number of new sponsors brought on each year, aiming to diversify and increase sponsor involvement. Output x x 30 40 Develop strategies to increase retention by 60%: enhancing sponsor benets, improving communication, or offering early renewal discounts. Output x x x 60% City of Evanston | Budget Book 2025 Page 179 -- 179 of 483 -- Factors Impacting the 2025 Budget Corrected budgeted amount for the Summer Food Program which is offset by funding from a USDA grant administered by the IL State Board of Education. Allocation of funds for CARE Team vehicles. Reallocation of permanent staff to Southend Community Center in an effort to reduce the number of requests for additional staff. Additional funding to support year-round opening and closing of bathrooms across the city. The department will see an overall increase in seasonal employee expenses as the minimum wage increases. The increasing number of youth obtaining jobs through MSYEP continues to be challenging to manage, given the uncertainties of how many youth will apply for employment. The continued need to pay seasonal stafng Insufcient staff equitably while being scally responsible. Recruiting staff for specialty positions like gymnastics has been challenging while keeping the pay scale the same. Many positions are still being reviewed and adjusted to ensure pay equity amongst positions. Many programs and services executed by the Department represent the City’s values but are not revenue generating. Decreasing or eliminating many of the Department’s programs and services could have disastrous effects for the community overall. Upcoming Initiatives The creation of a process that reduces duplication of events as a means to maximize special events budget for the Department. MOA between the City of Evanston and the Evanston Environmental Association to raise money for the canoe launch Expansion of year-round public restroom access. Creation of dedicated pickleball courts. Expansion of alternative response program to include additional call types. Strengthen partnership with Canal Shores to expand golf programs now that renovations are completed. Further develop partnerships with District 65 to offer year-round programs. Create a Department-wide safety plan for all recreation spaces. Establish work plan, including objectives that are SMART for each Division that will be used to implement Parks and Strategic Green Space Plan. Created work plans for each division. City of Evanston | Budget Book 2025 Page 180 -- 180 of 483 -- Revenues Summary 9,471,009 $1,869,259 (24.59% vs. prior year) Parks & Recreation Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $10M $2.5M $5M $7.5M City of Evanston | Budget Book 2025 Page 181 -- 181 of 483 -- Expenditures Summary 15,469,277 $1,207,533 (8.47% vs. prior year) Parks & Recreation Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2.5M $5M $7.5M $10M $12.5M $15M $17.5M City of Evanston | Budget Book 2025 Page 182 -- 182 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (59.1%) Salary and Benefits (59.1%) Salary and Benefits (59.1%) Services and Supplies (33.1%) Services and Supplies (33.1%) Services and Supplies (33.1%) Insurance and Other Chargebacks (3.1%) Insurance and Other Chargebacks (3.1%) Insurance and Other Chargebacks (3.1%) Interfund Transfers (2.9%) Interfund Transfers (2.9%) Interfund Transfers (2.9%) Miscellaneous (1.2%) Miscellaneous (1.2%) Miscellaneous (1.2%) Capital Outlay (0.5%) Capital Outlay (0.5%) Capital Outlay (0.5%) Expense Objects Salary and Benefits $5,624,679 $7,183,437 $8,429,926 $9,134,716 8.4% Services and Supplies $4,712,953 $4,900,538 $4,702,228 $5,120,736 8.9% Miscellaneous $354,242 $203,954 $226,090 $190,325 -15.8% Capital Outlay $97,009 $88,451 $82,000 $82,000 0% Interfund Transfers $285,000 $304,992 $335,000 $455,000 35.8% Insurance and Other Chargebacks $452,817 $475,806 $486,500 $486,500 0% Total Expense Objects: $11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 183 -- 183 of 483 -- Revenue Detail Budgeted Revenue by Division Crown Community Center (35.9%) Crown Community Center (35.9%) Crown Community Center (35.9%) Chandler Community Center (10%) Chandler Community Center (10%) Chandler Community Center (10%) Access Rec - South End (9.1%) Access Rec - South End (9.1%) Access Rec - South End (9.1%) Levy Center Senior Services (7.9%) Levy Center Senior Services (7.9%) Levy Center Senior Services (7.9%) Beaches (7%) Beaches (7%) Beaches (7%) Rec. Mgmt. & General Support (4.6%) Rec. Mgmt. & General Support (4.6%) Rec. Mgmt. & General Support (4.6%) Ecology Center (4%) Ecology Center (4%) Ecology Center (4%) Cultural Arts Programs (3.8%) Cultural Arts Programs (3.8%) Cultural Arts Programs (3.8%) Noyes Cultural Arts Center (3.6%) Noyes Cultural Arts Center (3.6%) Noyes Cultural Arts Center (3.6%) Fleetwood Jourdain Com Ct (3.2%) Fleetwood Jourdain Com Ct (3.2%) Fleetwood Jourdain Com Ct (3.2%) Sports Leagues (3.1%) Sports Leagues (3.1%) Sports Leagues (3.1%) Boat Ramp Operations (2.6%) Boat Ramp Operations (2.6%) Boat Ramp Operations (2.6%) Recreation Outreach Program (2.4%) Recreation Outreach Program (2.4%) Recreation Outreach Program (2.4%) Special Recreation (1.1%) Special Recreation (1.1%) Special Recreation (1.1%) Farmer's Market (1%) Farmer's Market (1%) Farmer's Market (1%) Revenue Parks And Recreation Rec. Mgmt. & General Support RECREATION PROGRAM FEES 100.30.3005.53565 $72,335 $36,857 $30,000 N/A SPECIAL EVENT REVENUE 100.30.3005.53569 $21,086 $26,831 $25,000 N/A Holiday Food Drive Revenue 100.30.3005.55166 $11,947 $0 N/A OFFICER & GENTLEMEN 100.30.3005.55312 $0 $1,000 $1,000 $1,000 0% PROPERTY SALES AND RENTAL 100.30.3005.56010 $73,785 N/A MISCELLANEOUS REVENUE 100.30.3005.56045 $3,043 $0 $410,000 N/A MARKET LINK VOUCHERS 100.30.3005.56049 -$95 N/A Total Rec. Mgmt. & General Support: $108,411 $138,378 $31,000 $436,000 1,306.5% Farmer's Market FARMERS' MARKET LICENSES 100.30.3015.52045 $51,933 $57,160 $51,250 $55,000 7.3% RECREATION PROGRAM FEES 100.30.3015.53565 $75 $0 N/A GRANTS AND AID 100.30.3015.55251 $11,000 $0 N/A DONATIONS 100.30.3015.56011 $0 $6,615 $3,500 $3,500 0% MISCELLANEOUS REVENUE 100.30.3015.56045 $0 $0 $5,000 $5,000 0% MARKET LINK VOUCHERS 100.30.3015.56049 $0 -$53,076 $35,000 $35,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 184 -- 184 of 483 -- Total Farmer's Market: $63,008 $10,699 $94,750 $98,500 4% Rec General Support GRANTS AND AID 100.30.3020.55251 $35,879 $20,989 N/A Total Rec General Support: $35,879 $20,989 N/A Crown Community Center BEV SNACK VENDING MACHINE 100.30.3030.53200 $13,343 $13,807 $10,000 $10,000 0% CONCESSIONS 100.30.3030.53203 $0 $0 $50,000 $100,000 100% RECREATION PROGRAM FEES 100.30.3030.53565 $2,820,594 $2,481,314 $3,200,000 $3,200,000 0% GRANTS AND AID 100.30.3030.55251 $154,852 $449,494 $90,000 $90,000 0% MISCELLANEOUS REVENUE 100.30.3030.56045 $0 $0 $3,500 $3,500 0% Total Crown Community Center: $2,988,789 $2,944,614 $3,353,500 $3,403,500 1.5% Chandler Community Center BEV SNACK VENDING MACHINE 100.30.3035.53200 $1,305 $1,304 $1,000 $1,000 0% RECREATION PROGRAM FEES 100.30.3035.53565 $927,520 $1,088,160 $925,000 $950,000 2.7% MISCELLANEOUS REVENUE 100.30.3035.56045 $0 $0 $500 $500 0% Total Chandler Community Center: $928,825 $1,089,464 $926,500 $951,500 2.7% Fleetwood Jourdain Com Ct BEV SNACK VENDING MACHINE 100.30.3040.53200 $1,713 $2,283 $2,000 $2,000 0% CONCESSIONS 100.30.3040.53203 $0 $0 $10,000 $10,000 0% RECREATION PROGRAM FEES 100.30.3040.53565 $197,894 $179,151 $200,000 $220,000 10% GRANTS AND AID 100.30.3040.55251 $65,016 $67,640 $75,000 $75,000 0% Total Fleetwood Jourdain Com Ct: $264,623 $249,073 $287,000 $307,000 7% Fleetwood/Jourdain Theatr RECREATION PROGRAM FEES 100.30.3045.53565 $17,581 $35,347 $20,000 $20,000 0% DONATIONS 100.30.3045.56011 $3,661 $4,066 $1,000 $18,000 1,700% Total Fleetwood/Jourdain Theatr: $21,242 $39,413 $21,000 $38,000 81% Recreation Outreach Program RECREATION PROGRAM FEES 100.30.3050.53565 $219,123 $232,046 N/A GRANTS AND AID 100.30.3050.55251 $0 $0 $145,000 $230,000 58.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 185 -- 185 of 483 -- Total Recreation Outreach Program: $219,123 $232,046 $145,000 $230,000 58.6% Levy Center Senior Services BEV SNACK VENDING MACHINE 100.30.3055.53200 $2,606 $2,775 $2,500 $1,500 -40% RECREATION - CHARGES FOR SERVICES 100.30.3055.53560 $12 $0 N/A RECREATION PROGRAM FEES 100.30.3055.53565 $637,531 $723,068 $625,000 $675,000 8% SENIOR TAXI COUPON SALES 100.30.3055.53640 $53,547 $59,322 $75,000 $60,000 -20% Aging Well Conference Revenues 100.30.3055.56016 $0 $0 $5,000 N/A REIMBURSEMENTS- SERVICES AND SUPPLIES 100.30.3055.56067 $5,935 $671 $8,000 $5,000 -37.5% Total Levy Center Senior Services: $699,631 $785,836 $710,500 $746,500 5.1% Boat Ramp Operations RECREATION PROGRAM FEES 100.30.3065.53565 $268,498 $267,112 $250,000 $250,000 0% Total Boat Ramp Operations: $268,498 $267,112 $250,000 $250,000 0% Beaches CONCESSIONS 100.30.3080.53203 $0 $0 $20,000 $107,100 435.5% RECREATION PROGRAM FEES 100.30.3080.53565 $514,233 $652,815 $560,000 $560,000 0% RECREATION - DEFERRED REVENUE 100.30.3080.53566 $1,448 $6,416 N/A Total Beaches: $515,681 $659,231 $580,000 $667,100 15% Pooch Park RECREATION PROGRAM FEES 100.30.3081.53565 $6,317 $10,435 $10,000 $10,000 0% Total Pooch Park: $6,317 $10,435 $10,000 $10,000 0% Sports Leagues CONCESSIONS 100.30.3100.53203 $25,000 N/A RECREATION PROGRAM FEES 100.30.3100.53565 $0 $0 $137,000 $266,409 94.5% Total Sports Leagues: $0 $0 $137,000 $291,409 112.7% Special Recreation RECREATION PROGRAM FEES 100.30.3130.53565 $109,120 $81,335 $90,000 $100,000 11.1% REIMBURSEMENTS- SERVICES AND SUPPLIES 100.30.3130.56067 $2,322 $2,373 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 186 -- 186 of 483 -- Total Special Recreation: $111,442 $83,708 $90,000 $100,000 11.1% Summer Playgrounds RECREATION PROGRAM FEES 100.30.3135.53565 $0 $625 N/A Total Summer Playgrounds: $0 $625 N/A Community Relations FARMERS' MARKET LICENSES 100.30.3205.52045 -$200 $50 N/A Total Community Relations: -$200 $50 N/A Gibbs-Morrison Cultural Center RECREATION PROGRAM FEES 100.30.3225.53565 -$10,940 -$15,932 N/A INTEREST REVENUE - LEASES 100.30.3225.56504 $3,203 $3,004 N/A RTU AMORTIZATION - LEASES 100.30.3225.56750 $16,645 $16,645 N/A Total Gibbs-Morrison Cultural Center: $8,908 $3,717 N/A Ecology Center RECREATION PROGRAM FEES 100.30.3605.53565 $461,269 $592,762 $325,000 $375,000 15.4% DONATIONS 100.30.3605.56011 $6,162 $400 $5,000 $5,000 0% Total Ecology Center: $467,431 $593,162 $330,000 $380,000 15.2% Noyes Cultural Arts Center BEV SNACK VENDING MACHINE 100.30.3710.53200 $595 $568 $500 $500 0% RECREATION PROGRAM FEES 100.30.3710.53565 $316,075 $329,940 $315,000 $342,000 8.6% Total Noyes Cultural Arts Center: $316,669 $330,508 $315,500 $342,500 8.6% Cultural Arts Programs RECREATION PROGRAM FEES 100.30.3720.53565 $281,672 $357,794 $320,000 $360,000 12.5% Total Cultural Arts Programs: $281,672 $357,794 $320,000 $360,000 12.5% Access Rec - South End CONCESSIONS 100.30.3505.53203 $120,000 N/A RECREATION PROGRAM FEES 100.30.3505.53565 $739,000 N/A Total Access Rec - South End: $859,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 187 -- 187 of 483 -- Total Parks And Recreation: $7,305,947 $7,816,854 $7,601,750 $9,471,009 24.6% Total Revenue: $7,305,947 $7,816,854 $7,601,750 $9,471,009 24.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Expenditures Detail Budgeted Expenditures by Division Crown Community Center (28.3%) Crown Community Center (28.3%) Crown Community Center (28.3%) Rec. Mgmt. & General Support (15.7%) Rec. Mgmt. & General Support (15.7%) Rec. Mgmt. & General Support (15.7%) Levy Center Senior Services (9.8%) Levy Center Senior Services (9.8%) Levy Center Senior Services (9.8%) Chandler Community Center (7%) Chandler Community Center (7%) Chandler Community Center (7%) Fleetwood Jourdain Com Ct (7%) Fleetwood Jourdain Com Ct (7%) Fleetwood Jourdain Com Ct (7%) Ecology Center (6.6%) Ecology Center (6.6%) Ecology Center (6.6%) Beaches (5.4%) Beaches (5.4%) Beaches (5.4%) Special Recreation (5%) Special Recreation (5%) Special Recreation (5%) Access Rec - South End (4.1%) Access Rec - South End (4.1%) Access Rec - South End (4.1%) Cultural Arts Programs (2.2%) Cultural Arts Programs (2.2%) Cultural Arts Programs (2.2%) Recreation Outreach Program (1.9%) Recreation Outreach Program (1.9%) Recreation Outreach Program (1.9%) Park Service Unit (1.5%) Park Service Unit (1.5%) Park Service Unit (1.5%) Noyes Cultural Arts Center (1.5%) Noyes Cultural Arts Center (1.5%) Noyes Cultural Arts Center (1.5%) Fleetwood/Jourdain Theatr (1.2%) Fleetwood/Jourdain Theatr (1.2%) Fleetwood/Jourdain Theatr (1.2%) Expenditures Parks And Recreation Farmer's Market REGULAR PAY 100.30.3015.61010 $0 $2,410 N/A SEASONAL EMPLOYEES 100.30.3015.61060 $275 $32,055 $30,000 $30,000 0% SOCIAL SECURITY 100.30.3015.61725 $17 $2,137 N/A MEDICARE 100.30.3015.61730 $4 $500 N/A PRINTING 100.30.3015.62210 $48 $1,510 $2,500 $2,500 0% MEMBERSHIP DUES 100.30.3015.62360 $0 $0 $300 $300 0% RENTALS 100.30.3015.62375 $1,270 $1,881 $1,700 $1,700 0% OTHER PROGRAM COSTS 100.30.3015.62490 $70,797 $37,418 $31,000 $31,000 0% CLOTHING 100.30.3015.65020 $0 $0 $500 $500 0% FOOD 100.30.3015.65025 $1,767 $2,089 $500 $500 0% JANITORIAL SUPPLIES 100.30.3015.65040 $0 $1,548 $100 $100 0% OFFICE SUPPLIES 100.30.3015.65095 $3,568 $2,292 $200 $200 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 188 -- 188 of 483 -- RECREATION SUPPLIES 100.30.3015.65110 $6,241 $1,966 $2,000 $2,000 0% Total Farmer's Market: $83,986 $85,807 $68,800 $68,800 0% Rec. Mgmt. & General Support REGULAR PAY 100.30.3005.61010 $541,542 $849,485 $1,118,417 $1,102,713 -1.4% PERMANENT PART-TIME 100.30.3005.61050 $2,840 $0 N/A SEASONAL EMPLOYEES 100.30.3005.61060 $0 $36,878 $10,000 $33,000 230% OVERTIME PAY 100.30.3005.61110 $0 $2,415 $1,050 $5,050 381% TERMINATION PAYOUTS 100.30.3005.61415 $35,772 $728 N/A HEALTH INSURANCE 100.30.3005.61510 $71,280 $123,641 $175,426 $137,853 -21.4% VISION INSURANCE 100.30.3005.61513 $116 $181 $186 $222 19.4% LIFE INSURANCE 100.30.3005.61615 $545 $610 $699 $770 10.2% AUTO ALLOWANCE 100.30.3005.61625 $4,913 $7,673 $5,985 $7,335 22.6% CELL PHONE ALLOWANCE 100.30.3005.61626 $2,358 $3,375 $3,312 $2,964 -10.5% IMRF 100.30.3005.61710 $27,230 $28,788 $32,547 $46,208 42% SOCIAL SECURITY 100.30.3005.61725 $34,576 $52,165 $67,049 $65,981 -1.6% MEDICARE 100.30.3005.61730 $8,169 $12,563 $16,353 $16,140 -1.3% ADVERTISING 100.30.3005.62205 $1,771 $2,121 N/A PRINTING 100.30.3005.62210 $0 $2,277 $4,000 N/A OFFICE EQUIPMENT MAINT 100.30.3005.62235 $1 $0 N/A TRAINING & TRAVEL 100.30.3005.62295 $30,309 $24,176 $25,000 $17,000 -32% RENTAL OF AUTO-FLEET MAINTENANCE 100.30.3005.62305 $100,000 $99,996 $130,000 $130,000 0% RENTAL OF AUTO REPLACEMENT 100.30.3005.62309 $10,000 $30,000 $30,000 $150,000 400% POSTAGE 100.30.3005.62315 $0 $63 $500 N/A MEMBERSHIP DUES 100.30.3005.62360 $2,323 $1,479 $4,433 $4,433 0% RENTALS 100.30.3005.62375 $18 N/A OTHER PROGRAM COSTS 100.30.3005.62490 $53,890 $42,939 $83,600 $60,000 -28.2% COMMUNITY PICNIC-SPECIAL EVENTS 100.30.3005.62513 $625 $1,281 N/A Cradle to Career Programming 100.30.3005.62647 $50,000 $0 $50,000 $50,000 0% LEASE PAYMENTS 100.30.3005.62655 $73,785 N/A CREDIT CARD FEES 100.30.3005.62705 $0 $145,471 $100,000 $100,000 0% MISCELLANEOUS 100.30.3005.62770 $71,562 $0 N/A Holiday Food Drive Expenses 100.30.3005.62996 $8,367 $13,005 N/A FOOD 100.30.3005.65025 $76 $6,319 $670 $670 0% LICENSING/REGULATORY SUPP 100.30.3005.65045 $4,200 N/A OFFICE SUPPLIES 100.30.3005.65095 $3,467 $5,494 $6,000 $6,000 0% RECREATION SUPPLIES 100.30.3005.65110 $134 $3,008 N/A OTHER COMMODITIES 100.30.3005.65125 $181 $0 N/A FURNITURE & FIXTURES 100.30.3005.65625 $400 N/A TRANSFER TO INSURANCE - RISK 100.30.3005.66030 $450,000 $472,500 $486,500 $486,500 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 189 -- 189 of 483 -- Total Rec. Mgmt. & General Support: $1,512,047 $2,047,032 $2,351,727 $2,422,839 3% Rec. Business & Fiscal Mgmt SEASONAL EMPLOYEES 100.30.3010.61060 $12,241 $0 N/A SOCIAL SECURITY 100.30.3010.61725 $759 $0 N/A MEDICARE 100.30.3010.61730 $177 $0 N/A BANK SERVICE CHARGES 100.30.3010.62705 $129,458 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3010.64540 $547 $0 N/A Total Rec. Business & Fiscal Mgmt: $143,183 $0 N/A Rec General Support REGULAR PAY 100.30.3020.61010 $43,400 $0 N/A PERMANENT PART-TIME 100.30.3020.61050 $1,000 $0 N/A SEASONAL EMPLOYEES 100.30.3020.61060 $1,670 $0 N/A OVERTIME PAY 100.30.3020.61110 $810 $0 N/A HEALTH INSURANCE 100.30.3020.61510 $2,036 $0 N/A VISION INSURANCE 100.30.3020.61513 $8 $0 N/A LIFE INSURANCE 100.30.3020.61615 $9 $0 N/A CELL PHONE ALLOWANCE 100.30.3020.61626 $50 $101 N/A IMRF 100.30.3020.61710 $290 $0 N/A SOCIAL SECURITY 100.30.3020.61725 $2,881 $0 N/A MEDICARE 100.30.3020.61730 $674 $0 N/A PRINTING 100.30.3020.62210 $2,375 $0 N/A TRAINING & TRAVEL 100.30.3020.62295 $35 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3020.64540 $1,139 $0 N/A RECREATION SUPPLIES 100.30.3020.65110 $0 $170 N/A WORKERS COMP TTD PYMTS (NON SWORN) 100.30.3020.66049 $183 $0 N/A Total Rec General Support: $56,561 $271 N/A Park Utilities ELECTRICITY 100.30.3025.64005 $47,210 $48,956 $75,000 N/A NATURAL GAS 100.30.3025.64015 $29,802 $10,876 $10,000 N/A JANITORIAL SUPPLIES 100.30.3025.65040 $291 N/A MINOR EQUIPMENT & TOOLS 100.30.3025.65085 $8,541 $2,161 $7,000 N/A Total Park Utilities: $85,553 $62,284 $92,000 N/A Crown Community Center REGULAR PAY 100.30.3030.61010 $1,034,121 $1,326,452 $1,627,523 $1,631,978 0.3% RECREATION INSTRUCTORS REG PAY 100.30.3030.61011 $163,660 $213,118 $215,000 $251,000 16.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 190 -- 190 of 483 -- PROGRAM ASSISTANTS 100.30.3030.61013 $147,576 $227,923 $145,000 $96,000 -33.8% PERMANENT PART-TIME 100.30.3030.61050 $217,209 $205,935 $533,095 $449,536 -15.7% SEASONAL EMPLOYEES 100.30.3030.61060 $258,101 $289,283 $265,000 $295,000 11.3% OVERTIME PAY 100.30.3030.61110 $20,223 $45,476 $27,000 $40,000 48.1% TERMINATION PAYOUTS 100.30.3030.61415 $50,262 $9,894 N/A ANNUAL SICK LEAVE PAYOUT 100.30.3030.61420 $848 $0 N/A COMP / VACATION PAYOUTS 100.30.3030.61430 $0 $2,155 N/A HEALTH INSURANCE 100.30.3030.61510 $187,208 $199,811 $278,075 $219,096 -21.2% VISION INSURANCE 100.30.3030.61513 $284 $316 $340 $228 -32.9% LIFE INSURANCE 100.30.3030.61615 $536 $331 $324 $480 48.3% AUTO ALLOWANCE 100.30.3030.61625 $900 $450 $900 N/A CELL PHONE ALLOWANCE 100.30.3030.61626 $738 $996 $504 $1,584 214.3% SHOE ALLOWANCE 100.30.3030.61630 $1,440 $1,080 $1,080 $2,535 134.7% IMRF 100.30.3030.61710 $62,076 $56,522 $62,148 $88,444 42.3% SOCIAL SECURITY 100.30.3030.61725 $113,956 $141,650 $116,860 $129,366 10.7% MEDICARE 100.30.3030.61730 $26,651 $33,128 $27,331 $30,255 10.7% ADVERTISING 100.30.3030.62205 $444 $2,477 N/A PRINTING 100.30.3030.62210 $4,761 $1,787 $5,000 $2,500 -50% OFFICE EQUIPMENT MAINT 100.30.3030.62235 $0 $14 N/A OTHER EQMT MAINTENANCE 100.30.3030.62245 $13,309 $19,954 $23,100 $23,100 0% CROWN CENTER SYSTEMS REPAIR 100.30.3030.62251 $97,009 $88,051 $82,000 $82,000 0% OTHER PROFESSIONAL SERVICES 100.30.3030.62272 $33,012 $0 N/A TRAINING & TRAVEL 100.30.3030.62295 $80 $11,188 $15,000 $15,000 0% MEMBERSHIP DUES 100.30.3030.62360 $16,650 $14,981 $14,000 $14,000 0% RENTALS 100.30.3030.62375 $0 $60 N/A PRESCHOOL GRANT EXPENSE 100.30.3030.62479 $26,030 $3,558 N/A OTHER PROGRAM COSTS 100.30.3030.62490 $28,454 $19,344 $17,090 $7,000 -59% LICENSED PEST CONTROL SERVICES 100.30.3030.62495 $895 $895 $1,500 $1,500 0% INSTRUCTOR SERVICES 100.30.3030.62505 $156,154 $109,773 $110,000 $82,000 -25.5% FIELD TRIPS 100.30.3030.62507 $43,655 $59,713 $36,000 $36,000 0% SPORTS OFFICIALS 100.30.3030.62508 $5,424 $6,752 $5,500 $5,500 0% SERVICE AGREEMENTS/ CONTRACTS 100.30.3030.62509 $14,622 $3,997 $165,000 $165,000 0% SECURITY ALARM CONTRACTS 100.30.3030.62518 $2,058 $2,577 $2,100 $2,100 0% ELECTRICITY 100.30.3030.64005 $228,119 $307,257 $260,000 $260,000 0% NATURAL GAS 100.30.3030.64015 $128,265 $62,033 $80,000 $80,000 0% TELECOMMUNICATIONS - WIRELESS 100.30.3030.64540 $1,436 $640 N/A CLOTHING 100.30.3030.65020 $7,075 $7,323 $15,000 $15,000 0% FOOD 100.30.3030.65025 $25,190 $31,149 $40,000 $40,000 0% JANITORIAL SUPPLIES 100.30.3030.65040 $32,012 $30,269 $30,000 $40,000 33.3% BLDG MAINTENANCE MATERIAL 100.30.3030.65050 $20,179 $12,028 $12,000 $12,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 191 -- 191 of 483 -- OFFICE/OTHER EQT MTN MATL 100.30.3030.65070 $4,696 $7,330 $5,000 $5,000 0% MEDICAL & LAB SUPPLIES 100.30.3030.65075 $1,721 $901 $5,000 $2,500 -50% OFFICE SUPPLIES 100.30.3030.65095 $2,841 $4,640 $3,150 $4,000 27% RECREATION SUPPLIES 100.30.3030.65110 $66,984 $86,869 $60,000 $70,000 16.7% FITNESS INCENTIVE 100.30.3030.65141 $500 N/A TRANSFER TO CROWN MAINTENANCE FUND 100.30.3030.66158 $175,000 $174,996 $175,000 $175,000 0% Total Crown Community Center: $3,421,862 $3,825,573 $4,460,721 $4,375,602 -1.9% Chandler Community Center REGULAR PAY 100.30.3035.61010 $106,755 $108,881 $231,696 $166,887 -28% RECREATION INSTRUCTORS REG PAY 100.30.3035.61011 $11,223 $67,545 $40,000 $75,000 87.5% PROGRAM ASSISTANTS 100.30.3035.61013 $812 $1,369 N/A PERMANENT PART-TIME 100.30.3035.61050 $123,080 $141,177 $120,279 $114,750 -4.6% SEASONAL EMPLOYEES 100.30.3035.61060 $103,380 $108,677 $125,000 $125,000 0% OVERTIME PAY 100.30.3035.61110 $852 $10,424 $7,000 $10,000 42.9% TERMINATION PAYOUTS 100.30.3035.61415 $1,171 $0 N/A HEALTH INSURANCE 100.30.3035.61510 $16,770 $9,310 $46,873 $19,024 -59.4% VISION INSURANCE 100.30.3035.61513 $56 $0 N/A LIFE INSURANCE 100.30.3035.61615 $138 $56 $112 $66 -41.1% AUTO ALLOWANCE 100.30.3035.61625 $0 $0 $450 N/A CELL PHONE ALLOWANCE 100.30.3035.61626 $150 $150 $252 $360 42.9% SHOE ALLOWANCE 100.30.3035.61630 $540 $540 $540 $460 -14.8% IMRF 100.30.3035.61710 $8,343 $6,204 $8,932 $10,707 19.9% SOCIAL SECURITY 100.30.3035.61725 $21,184 $27,041 $21,901 $17,513 -20% MEDICARE 100.30.3035.61730 $4,954 $6,324 $5,123 $4,096 -20% ADVERTISING 100.30.3035.62205 $18 $0 N/A OFFICE EQUIPMENT MAINT 100.30.3035.62235 $200 $0 N/A TRAINING & TRAVEL 100.30.3035.62295 $2,101 $3,158 $7,000 $4,000 -42.9% POSTAGE 100.30.3035.62315 $172 N/A MEMBERSHIP DUES 100.30.3035.62360 $346 $381 $800 $800 0% OTHER PROGRAM COSTS 100.30.3035.62490 $0 $68,111 N/A LICENSED PEST CONTROL SERVICES 100.30.3035.62495 $515 $396 $700 $700 0% INSTRUCTOR SERVICES 100.30.3035.62505 $420,085 $477,338 $365,000 $500,000 37% WORK- STUDY 100.30.3035.62506 $796 $137 N/A FIELD TRIPS 100.30.3035.62507 $1,861 $15,647 $10,000 $10,000 0% SPORTS OFFICIALS 100.30.3035.62508 $12,810 $0 N/A MISCELLANEOUS 100.30.3035.62770 $53 $352 N/A ELECTRICITY 100.30.3035.64005 $7,218 $10,715 $10,000 N/A NATURAL GAS 100.30.3035.64015 $8,709 $5,519 $9,000 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3035.64540 $1,642 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 192 -- 192 of 483 -- CLOTHING 100.30.3035.65020 $5,864 $7,322 $12,353 $5,000 -59.5% FOOD 100.30.3035.65025 $515 $780 $1,800 $1,000 -44.4% JANITORIAL SUPPLIES 100.30.3035.65040 $1,451 $2,330 $1,000 $1,000 0% BLDG MAINTENANCE MATERIAL 100.30.3035.65050 $1,156 $1,617 $2,300 $2,300 0% OFFICE/OTHER EQT MTN MATL 100.30.3035.65070 $0 $107 $200 $200 0% SAFETY EQUIPMENT 100.30.3035.65090 $1,197 $797 $500 $500 0% OFFICE SUPPLIES 100.30.3035.65095 $1,254 $1,351 $500 $500 0% RECREATION SUPPLIES 100.30.3035.65110 $32,702 $19,957 $30,000 $20,000 -33.3% Total Chandler Community Center: $899,901 $1,103,884 $1,059,311 $1,089,863 2.9% Fleetwood Jourdain Com Ct REGULAR PAY 100.30.3040.61010 $317,103 $425,655 $526,847 $534,266 1.4% RECREATION INSTRUCTORS REG PAY 100.30.3040.61011 $1,109 $12,461 $7,813 $13,000 66.4% PROGRAM ASSISTANTS 100.30.3040.61013 $25,880 $33,876 $35,000 $35,000 0% PERMANENT PART-TIME 100.30.3040.61050 $105,667 $123,098 $60,230 $62,717 4.1% SEASONAL EMPLOYEES 100.30.3040.61060 $136,345 $147,439 $120,000 $100,000 -16.7% OVERTIME PAY 100.30.3040.61110 $5,521 $6,741 $4,500 $7,000 55.6% TERMINATION PAYOUTS 100.30.3040.61415 $0 $7,090 N/A COMP / VACATION PAYOUTS 100.30.3040.61430 $0 $4,396 N/A HEALTH INSURANCE 100.30.3040.61510 $55,588 $75,327 $77,132 $81,651 5.9% VISION INSURANCE 100.30.3040.61513 $219 $225 $226 $264 16.8% LIFE INSURANCE 100.30.3040.61615 $256 $232 $273 $272 -0.4% AUTO ALLOWANCE 100.30.3040.61625 $900 $900 $900 $900 0% CELL PHONE ALLOWANCE 100.30.3040.61626 $504 $744 $504 $864 71.4% SHOE ALLOWANCE 100.30.3040.61630 $360 $515 $360 $460 27.8% IMRF 100.30.3040.61710 $17,808 $18,915 $15,013 $26,567 77% SOCIAL SECURITY 100.30.3040.61725 $36,073 $46,518 $32,095 $37,151 15.8% MEDICARE 100.30.3040.61730 $8,436 $10,809 $7,507 $8,689 15.7% ADVERTISING 100.30.3040.62205 $130 $0 N/A PRINTING 100.30.3040.62210 $491 $17 N/A BLDG MAINTENANCE SERVICES 100.30.3040.62225 $2,657 $5,550 $6,500 $6,500 0% OTHER EQMT MAINTENANCE 100.30.3040.62245 $0 $373 $1,400 $1,400 0% TRAINING & TRAVEL 100.30.3040.62295 $228 $3,747 $9,500 $5,000 -47.4% MEMBERSHIP DUES 100.30.3040.62360 $40 $225 $600 $1,335 122.5% OTHER PROGRAM COSTS 100.30.3040.62490 $0 $1,005 $5,000 $5,000 0% LICENSED PEST CONTROL SERVICES 100.30.3040.62495 $917 $1,122 $800 $800 0% INSTRUCTOR SERVICES 100.30.3040.62505 $17,021 $7,896 $15,000 $20,000 33.3% FIELD TRIPS 100.30.3040.62507 $22,591 $25,043 $20,500 $25,500 24.4% ENTERTAIN/PERFORMER SERV 100.30.3040.62511 $3,223 $2,347 $3,500 $3,500 0% CONTRACTUAL SERVICES CHARGEBACK 100.30.3040.62525 $175 $508 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 193 -- 193 of 483 -- Holiday Food Drive Expenses 100.30.3040.62996 $13,596 $873 N/A ELECTRICITY 100.30.3040.64005 $19,154 $31,302 $36,700 N/A NATURAL GAS 100.30.3040.64015 $13,703 $8,673 $14,800 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3040.64540 $1,310 $0 N/A CLOTHING 100.30.3040.65020 $3,852 $1,562 $7,500 $6,000 -20% FOOD 100.30.3040.65025 $53,535 $51,538 $50,000 $55,000 10% JANITORIAL SUPPLIES 100.30.3040.65040 $7,550 $7,415 $8,700 $8,700 0% BLDG MAINTENANCE MATERIAL 100.30.3040.65050 $990 $85 N/A OFFICE SUPPLIES 100.30.3040.65095 $1,618 $1,628 $3,000 $3,000 0% RECREATION SUPPLIES 100.30.3040.65110 $29,498 $32,184 $30,000 $30,000 0% Total Fleetwood Jourdain Com Ct: $904,050 $1,098,037 $1,101,900 $1,080,536 -1.9% Fleetwood/Jourdain Theatr REGULAR PAY 100.30.3045.61010 $67,982 $77,714 $84,367 $97,596 15.7% HEALTH INSURANCE 100.30.3045.61510 $7,911 $8,929 $9,146 $9,512 4% LIFE INSURANCE 100.30.3045.61615 $92 $64 $70 $82 17.6% CELL PHONE ALLOWANCE 100.30.3045.61626 $150 $360 N/A IMRF 100.30.3045.61710 $3,225 $2,615 $2,456 $3,661 49.1% SOCIAL SECURITY 100.30.3045.61725 $4,085 $4,684 $5,231 $6,074 16.1% MEDICARE 100.30.3045.61730 $955 $1,095 $1,224 $1,421 16.1% ADVERTISING 100.30.3045.62205 $6 $0 N/A PRINTING 100.30.3045.62210 $238 $2,338 $1,000 $1,000 0% OTHER PROFESSIONAL SERVICES 100.30.3045.62272 $15,000 N/A MEMBERSHIP DUES 100.30.3045.62360 $40 $45 N/A RENTALS 100.30.3045.62375 $1,962 $911 N/A OTHER PROGRAM COSTS 100.30.3045.62490 $5,835 $3,288 $3,400 $3,400 0% INSTRUCTOR SERVICES 100.30.3045.62505 $29,667 $29,206 $25,000 $10,000 -60% ENTERTAIN/PERFORMER SERV 100.30.3045.62511 $15,922 $19,900 $22,000 $33,000 50% RENTAL SERVICES 100.30.3045.62515 $3,775 $3,321 $1,500 $5,000 233.3% CLOTHING 100.30.3045.65020 $0 $0 $2,000 $2,000 0% FOOD 100.30.3045.65025 $128 $887 $2,000 $2,000 0% OFFICE SUPPLIES 100.30.3045.65095 $193 $90 $500 $500 0% RECREATION SUPPLIES 100.30.3045.65110 $3,281 $3,579 $1,000 $1,000 0% Total Fleetwood/Jourdain Theatr: $145,298 $158,816 $160,893 $191,606 19.1% Recreation Outreach Program REGULAR PAY 100.30.3050.61010 -$332 $4,924 N/A RECREATION INSTRUCTORS REG PAY 100.30.3050.61011 $998 N/A PROGRAM ASSISTANTS 100.30.3050.61013 $20,406 $41,280 N/A PERMANENT PART-TIME 100.30.3050.61050 -$718 $276 N/A SEASONAL EMPLOYEES 100.30.3050.61060 $12,466 $60,946 $100,000 $100,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 194 -- 194 of 483 -- OVERTIME PAY 100.30.3050.61110 $122 $201 N/A SHOE ALLOWANCE 100.30.3050.61630 $155 N/A IMRF 100.30.3050.61710 $718 $1,019 N/A SOCIAL SECURITY 100.30.3050.61725 $1,981 $6,744 N/A MEDICARE 100.30.3050.61730 $463 $1,577 N/A PRINTING 100.30.3050.62210 $0 $0 $2,000 N/A TRAINING & TRAVEL 100.30.3050.62295 $8 $0 N/A TELEPHONE CHARGEBACKS 100.30.3050.62320 $6,089 $0 N/A OTHER PROGRAM COSTS 100.30.3050.62490 $189 $0 N/A CLOTHING 100.30.3050.65020 $0 $1,562 $3,600 $3,600 0% FOOD 100.30.3050.65025 $140,911 $181,680 $6,000 $190,000 3,066.7% JANITORIAL SUPPLIES 100.30.3050.65040 $0 $1,757 N/A OFFICE SUPPLIES 100.30.3050.65095 $0 $392 $100 $100 0% RECREATION SUPPLIES 100.30.3050.65110 $2,188 $4,396 N/A Total Recreation Outreach Program: $184,491 $307,907 $109,700 $295,700 169.6% Levy Center Senior Services REGULAR PAY 100.30.3055.61010 $373,656 $529,925 $546,447 $590,301 8% RECREATION INSTRUCTORS REG PAY 100.30.3055.61011 $41,205 $38,702 $44,000 $44,000 0% PROGRAM ASSISTANTS 100.30.3055.61013 $8,676 $10,589 $10,000 $10,000 0% PERMANENT PART-TIME 100.30.3055.61050 $93,242 $145,143 $150,917 $162,441 7.6% SEASONAL EMPLOYEES 100.30.3055.61060 $1,178 $2,854 $1,000 $1,000 0% SPECIAL EVENT PAY 100.30.3055.61062 $0 $1,188 $2,000 $2,000 0% OVERTIME PAY 100.30.3055.61110 $5,525 $10,356 $2,500 $2,500 0% TERMINATION PAYOUTS 100.30.3055.61415 $526 $334 N/A ANNUAL SICK LEAVE PAYOUT 100.30.3055.61420 $615 $0 N/A HEALTH INSURANCE 100.30.3055.61510 $72,769 $77,762 $86,064 $74,859 -13% VISION INSURANCE 100.30.3055.61513 $202 $168 $186 $114 -38.7% LIFE INSURANCE 100.30.3055.61615 $278 $247 $280 $329 17.5% AUTO ALLOWANCE 100.30.3055.61625 $900 $900 $900 $900 0% CELL PHONE ALLOWANCE 100.30.3055.61626 $504 $1,074 $864 $1,584 83.3% SHOE ALLOWANCE 100.30.3055.61630 $1,440 $1,620 $1,440 $1,380 -4.2% IMRF 100.30.3055.61710 $20,870 $22,032 $19,059 $32,317 69.6% SOCIAL SECURITY 100.30.3055.61725 $31,543 $44,830 $43,437 $46,910 8% MEDICARE 100.30.3055.61730 $7,377 $10,484 $10,159 $10,971 8% ADVERTISING 100.30.3055.62205 $0 $2,382 $2,000 $2,000 0% PRINTING 100.30.3055.62210 $473 $3,992 $4,300 $4,300 0% BLDG MAINTENANCE SERVICES 100.30.3055.62225 $956 N/A OTHER EQMT MAINTENANCE 100.30.3055.62245 $4,138 $2,954 $6,350 $6,350 0% TRAINING & TRAVEL 100.30.3055.62295 $420 $1,081 $9,000 $5,000 -44.4% MEMBERSHIP DUES 100.30.3055.62360 $160 $1,019 $1,050 $1,050 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 195 -- 195 of 483 -- OTHER PROGRAM COSTS 100.30.3055.62490 $13 $1,338 N/A LICENSED PEST CONTROL SERVICES 100.30.3055.62495 $931 $636 $750 $750 0% INSTRUCTOR SERVICES 100.30.3055.62505 $230,613 $268,849 $272,700 $272,700 0% FIELD TRIPS 100.30.3055.62507 $7,439 $11,969 $3,500 $3,500 0% SERVICE AGREEMENTS/ CONTRACTS 100.30.3055.62509 $2,895 $4,424 $4,800 $4,800 0% ENTERTAIN/PERFORMER SERV 100.30.3055.62511 $5,035 $2,554 $1,900 $1,900 0% RENTAL SERVICES 100.30.3055.62515 $0 $5,329 $4,000 $4,000 0% CONTRACTUAL SERVICES CHARGEBACK 100.30.3055.62525 $280 $0 N/A COUPON PMTS-CAB SUBSIDY 100.30.3055.62695 $114,602 $124,234 $125,000 $125,000 0% ELECTRICITY 100.30.3055.64005 $34,016 $47,225 $50,000 N/A NATURAL GAS 100.30.3055.64015 $9,396 $3,755 $23,200 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3055.64540 $387 $0 N/A CLOTHING 100.30.3055.65020 $232 $861 $4,000 $4,000 0% FOOD 100.30.3055.65025 $36,659 $56,984 $43,000 $43,000 0% JANITORIAL SUPPLIES 100.30.3055.65040 $4,518 $8,046 $8,000 $8,000 0% BLDG MAINTENANCE MATERIAL 100.30.3055.65050 $5,938 $7,661 $20,000 $20,000 0% OFFICE/OTHER EQT MTN MATL 100.30.3055.65070 $0 $0 $415 $415 0% SAFETY EQUIPMENT 100.30.3055.65090 $244 $0 N/A OFFICE SUPPLIES 100.30.3055.65095 $1,890 $3,760 $4,050 $4,050 0% RECREATION SUPPLIES 100.30.3055.65110 $20,917 $22,332 $20,600 $20,600 0% FITNESS INCENTIVE 100.30.3055.65141 $500 N/A Aging Well Conference Expenses 100.30.3055.66461 $0 $2,804 N/A Total Levy Center Senior Services: $1,141,700 $1,483,851 $1,527,868 $1,513,021 -1% Boat Ramp Operations TESTING SERVICES 100.30.3065.62165 $4,389 $0 $4,000 $4,000 0% OTHER CONTRACTUAL SERVICES 100.30.3065.62520 $136 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3065.64540 $2,737 $0 N/A FOOD 100.30.3065.65025 $180 $0 N/A BLDG MAINTENANCE MATERIAL 100.30.3065.65050 $35,764 $74,167 $75,000 $115,000 53.3% RECREATION SUPPLIES 100.30.3065.65110 $3,179 $7,165 $4,650 $4,650 0% Total Boat Ramp Operations: $46,386 $81,332 $83,650 $123,650 47.8% Beaches REGULAR PAY 100.30.3080.61010 $98,212 $182,542 $137,889 $205,843 49.3% RECREATION INSTRUCTORS REG PAY 100.30.3080.61011 $0 $60 $8,000 $8,000 0% PERMANENT PART-TIME 100.30.3080.61050 $485 $4,660 N/A SEASONAL EMPLOYEES 100.30.3080.61060 $762,944 $445,444 $404,500 $410,000 1.4% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 196 -- 196 of 483 -- OVERTIME PAY 100.30.3080.61110 $84,869 $53,055 $36,800 $36,800 0% TERMINATION PAYOUTS 100.30.3080.61415 $5,829 $0 N/A HEALTH INSURANCE 100.30.3080.61510 $15,668 $30,770 $18,755 $32,367 72.6% VISION INSURANCE 100.30.3080.61513 $3 $38 $38 $38 0% LIFE INSURANCE 100.30.3080.61615 $119 $144 $115 $173 50.7% AUTO ALLOWANCE 100.30.3080.61625 $750 $900 $450 $900 100% CELL PHONE ALLOWANCE 100.30.3080.61626 $504 $654 $252 $864 242.9% IMRF 100.30.3080.61710 $4,724 $6,149 $4,014 $9,075 126.1% SOCIAL SECURITY 100.30.3080.61725 $58,871 $42,304 $8,593 $12,872 49.8% MEDICARE 100.30.3080.61730 $13,768 $9,894 $2,010 $3,011 49.8% CONSULTING SERVICES 100.30.3080.62185 $29,590 $0 N/A ADVERTISING 100.30.3080.62205 $0 $225 N/A OFFICE EQUIPMENT MAINT 100.30.3080.62235 $220 $0 $400 $400 0% OTHER EQMT MAINTENANCE 100.30.3080.62245 $7,193 $0 $600 $600 0% TRAINING & TRAVEL 100.30.3080.62295 $9,631 $6,497 $18,100 $18,100 0% MEMBERSHIP DUES 100.30.3080.62360 $0 $324 N/A OTHER PROGRAM COSTS 100.30.3080.62490 $0 $450 $500 $500 0% LICENSED PEST CONTROL SERVICES 100.30.3080.62495 $424 $490 $700 $700 0% INSTRUCTOR SERVICES 100.30.3080.62505 $24,985 $3,580 $5,000 $5,000 0% ELECTRICITY 100.30.3080.64005 $743 $574 $2,000 N/A NATURAL GAS 100.30.3080.64015 $2,451 $1,689 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3080.64540 $175 $0 N/A CLOTHING 100.30.3080.65020 $13,932 $9,726 $10,000 $8,000 -20% FOOD 100.30.3080.65025 $8,010 $6,687 $6,000 $41,343 589.1% PETROLEUM PRODUCTS 100.30.3080.65035 $0 $0 $500 $500 0% JANITORIAL SUPPLIES 100.30.3080.65040 $7,610 $583 $750 $750 0% BLDG MAINTENANCE MATERIAL 100.30.3080.65050 $882 $794 N/A OFFICE/OTHER EQT MTN MATL 100.30.3080.65070 $0 $137 N/A MINOR EQUIPMENT & TOOLS 100.30.3080.65085 $793 $0 N/A SAFETY EQUIPMENT 100.30.3080.65090 $6,767 $4,417 $5,000 $5,000 0% OFFICE SUPPLIES 100.30.3080.65095 $912 $458 $1,000 $1,000 0% RECREATION SUPPLIES 100.30.3080.65110 $29,327 $30,214 $30,000 $30,000 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.30.3080.66049 $2,634 $1,795 N/A Total Beaches: $1,193,026 $845,255 $701,965 $831,836 18.5% Crown Ice Rink NATURAL GAS 100.30.3095.64015 $18,798 $0 N/A Total Crown Ice Rink: $18,798 $0 N/A Sports Leagues Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 197 -- 197 of 483 -- REGULAR PAY 100.30.3100.61010 $0 $50 N/A SEASONAL EMPLOYEES 100.30.3100.61060 $0 $0 $13,000 $22,900 76.2% OVERTIME PAY 100.30.3100.61110 $0 $9,305 N/A HEALTH INSURANCE 100.30.3100.61510 $0 $1,773 N/A VISION INSURANCE 100.30.3100.61513 $0 $3 N/A LIFE INSURANCE 100.30.3100.61615 $0 $2 N/A IMRF 100.30.3100.61710 $0 $310 N/A SOCIAL SECURITY 100.30.3100.61725 $0 $554 N/A MEDICARE 100.30.3100.61730 $0 $130 N/A ADVERTISING 100.30.3100.62205 $0 $0 $100 $100 0% MEMBERSHIP DUES 100.30.3100.62360 $0 $0 $150 $150 0% LICENSED PEST CONTROL SERVICES 100.30.3100.62495 $1,870 $1,960 N/A SPORTS OFFICIALS 100.30.3100.62508 $0 $0 $9,500 $9,500 0% FOOD 100.30.3100.65025 $8,250 N/A RECREATION SUPPLIES 100.30.3100.65110 $7,657 $29,925 $45,800 $45,800 0% Total Sports Leagues: $9,527 $44,011 $68,550 $86,700 26.5% Aquatic Camp RECREATION SUPPLIES 100.30.3105.65110 $58 $0 N/A Total Aquatic Camp: $58 $0 N/A Special Recreation REGULAR PAY 100.30.3130.61010 $129,957 $136,948 $180,658 $320,759 77.6% RECREATION INSTRUCTORS REG PAY 100.30.3130.61011 $124 $212 $10,000 $10,000 0% PROGRAM ASSISTANTS 100.30.3130.61013 $26,063 $19,223 $30,000 $30,000 0% PERMANENT PART-TIME 100.30.3130.61050 $11,496 $14,375 N/A SEASONAL EMPLOYEES 100.30.3130.61060 $172,084 $230,695 $200,000 $217,743 8.9% OVERTIME PAY 100.30.3130.61110 $9,915 $297 $4,000 $4,000 0% TERMINATION PAYOUTS 100.30.3130.61415 $6,894 $0 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.30.3130.61430 $4,461 $0 N/A HEALTH INSURANCE 100.30.3130.61510 $13,074 $12,540 $31,330 $36,647 17% VISION INSURANCE 100.30.3130.61513 $71 $61 $38 $152 300% LIFE INSURANCE 100.30.3130.61615 $168 $90 $79 $218 175.9% AUTO ALLOWANCE 100.30.3130.61625 $713 $450 $450 $2,250 400% CELL PHONE ALLOWANCE 100.30.3130.61626 $370 $151 $1,008 N/A IMRF 100.30.3130.61710 $6,647 $4,537 $5,258 $14,274 171.5% SOCIAL SECURITY 100.30.3130.61725 $22,222 $24,813 $12,348 $21,190 71.6% MEDICARE 100.30.3130.61730 $5,197 $5,803 $2,888 $4,956 71.6% CONSULTING SERVICES 100.30.3130.62185 $23,541 $0 N/A OTHER PROFESSIONAL SERVICES 100.30.3130.62272 $10,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 198 -- 198 of 483 -- TRAINING & TRAVEL 100.30.3130.62295 $627 $2,847 $7,000 $15,000 114.3% MEMBERSHIP DUES 100.30.3130.62360 $418 $390 $400 $400 0% OTHER PROGRAM COSTS 100.30.3130.62490 $39,866 $10,181 $10,075 $8,000 -20.6% FIELD TRIPS 100.30.3130.62507 $8,598 $7,660 $56,946 $56,946 0% TELECOMMUNICATIONS - WIRELESS 100.30.3130.64540 $3,285 $0 N/A CLOTHING 100.30.3130.65020 $1,342 $2,267 $5,000 $6,000 20% FOOD 100.30.3130.65025 $3,636 $5,270 $5,000 $5,000 0% MEDICAL & LAB SUPPLIES 100.30.3130.65075 $423 $841 $600 $600 0% OFFICE SUPPLIES 100.30.3130.65095 $23 $181 $500 $500 0% RECREATION SUPPLIES 100.30.3130.65110 $4,842 $7,525 $7,000 $7,000 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.30.3130.66049 $80 N/A Total Special Recreation: $496,058 $487,436 $569,570 $772,643 35.7% Bus Program REGULAR PAY 100.30.3140.61010 $8,049 $21,224 N/A PERMANENT PART-TIME 100.30.3140.61050 $17,994 $35,934 $83,875 $86,385 3% OVERTIME PAY 100.30.3140.61110 $316 $527 N/A HEALTH INSURANCE 100.30.3140.61510 $0 $25 N/A VISION INSURANCE 100.30.3140.61513 $0 $0 N/A IMRF 100.30.3140.61710 $1,221 $1,508 $1,309 $2,068 58% SOCIAL SECURITY 100.30.3140.61725 $1,634 $3,576 $5,201 $5,356 3% MEDICARE 100.30.3140.61730 $382 $836 $1,216 $1,253 3% FIELD TRIPS 100.30.3140.62507 $1,882 $0 N/A Total Bus Program: $31,477 $63,631 $91,601 $95,061 3.8% Park Service Unit REGULAR PAY 100.30.3150.61010 $1,046 $27,843 N/A PERMANENT PART-TIME 100.30.3150.61050 $36,367 $12,476 $51,096 N/A SEASONAL EMPLOYEES 100.30.3150.61060 $32,127 $126,454 $200,000 $215,000 7.5% OVERTIME PAY 100.30.3150.61110 $2,427 $5,260 N/A HEALTH INSURANCE 100.30.3150.61510 $4 $0 N/A VISION INSURANCE 100.30.3150.61513 $0 $0 N/A LIFE INSURANCE 100.30.3150.61615 $0 $0 N/A SHOE ALLOWANCE 100.30.3150.61630 $180 $180 N/A IMRF 100.30.3150.61710 $1,714 $156 N/A SOCIAL SECURITY 100.30.3150.61725 $4,473 $10,677 $3,169 N/A MEDICARE 100.30.3150.61730 $1,046 $2,497 $742 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3150.64540 $663 $0 N/A CLOTHING 100.30.3150.65020 $873 $600 $5,000 $5,000 0% JANITORIAL SUPPLIES 100.30.3150.65040 $0 $6,947 $4,800 $12,800 166.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 199 -- 199 of 483 -- MINOR EQUIPMENT & TOOLS 100.30.3150.65085 $0 $291 $1,000 $1,000 0% RECREATION SUPPLIES 100.30.3150.65110 $227 $81 $10,000 $2,000 -80% WORKERS COMP TTD PYMTS (NON SWORN) 100.30.3150.66049 $0 $1,431 N/A Total Park Service Unit: $81,146 $194,893 $275,807 $235,800 -14.5% Golf REGULAR PAY 100.30.3155.61010 $1,009 $0 N/A SEASONAL EMPLOYEES 100.30.3155.61060 $9,075 $0 N/A SOCIAL SECURITY 100.30.3155.61725 $625 $0 N/A MEDICARE 100.30.3155.61730 $146 $0 N/A Total Golf: $10,856 $0 N/A Youth Engagement Division REGULAR PAY 100.30.3215.61010 $360 $0 N/A SEASONAL EMPLOYEES 100.30.3215.61060 $17,898 $0 N/A OVERTIME PAY 100.30.3215.61110 $270 $0 N/A SOCIAL SECURITY 100.30.3215.61725 $1,149 $0 N/A MEDICARE 100.30.3215.61730 $269 $0 N/A OTHER PROGRAM COSTS 100.30.3215.62490 $0 $331 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3215.64540 $884 $0 N/A Total Youth Engagement Division: $20,829 $331 N/A Gibbs-Morrison Cultural Center REGULAR PAY 100.30.3225.61010 $1,394 $0 N/A PERMANENT PART-TIME 100.30.3225.61050 $13,502 $0 $35,429 $22,230 -37.3% TERMINATION PAYOUTS 100.30.3225.61415 $0 $139 N/A SHOE ALLOWANCE 100.30.3225.61630 $360 $0 N/A SOCIAL SECURITY 100.30.3225.61725 $946 $9 $2,687 $1,379 -48.7% MEDICARE 100.30.3225.61730 $221 $2 $629 $323 -48.6% BLDG MAINTENANCE SERVICES 100.30.3225.62225 $0 $0 $1,717 $1,717 0% RECEPTION/ENTERTAINMEN 100.30.3225.62365 $0 $0 $100 $100 0% OTHER PROGRAM COSTS 100.30.3225.62490 $0 $0 $15,000 $15,000 0% LICENSED PEST CONTROL SERVICES 100.30.3225.62495 $817 $681 $1,200 $1,200 0% INSTRUCTOR SERVICES 100.30.3225.62505 $0 $0 $5,000 $5,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.30.3225.62509 $400 $0 $5,000 $5,000 0% ENTERTAIN/PERFORMER SERV 100.30.3225.62511 $843 $0 N/A ELECTRICITY 100.30.3225.64005 $2,094 $3,145 $6,500 N/A NATURAL GAS 100.30.3225.64015 $2,053 $2,142 $4,500 N/A FOOD 100.30.3225.65025 $0 $0 $1,000 $1,000 0% JANITORIAL SUPPLIES 100.30.3225.65040 $1,202 $495 $4,000 $4,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 200 -- 200 of 483 -- OFFICE SUPPLIES 100.30.3225.65095 $0 $0 $2,000 $2,000 0% RECREATION SUPPLIES 100.30.3225.65110 $0 $2,134 $5,000 $5,000 0% Total Gibbs-Morrison Cultural Center: $23,832 $8,745 $89,762 $63,949 -28.8% Access Rec - South End REGULAR PAY 100.30.3505.61010 $174,805 N/A RECREATION INSTRUCTORS REG PAY 100.30.3505.61011 $20,000 N/A PROGRAM ASSISTANTS 100.30.3505.61013 $65,000 N/A PERMANENT PART-TIME 100.30.3505.61050 $121,820 N/A SEASONAL EMPLOYEES 100.30.3505.61060 $30,000 N/A OVERTIME PAY 100.30.3505.61110 $5,000 N/A HEALTH INSURANCE 100.30.3505.61510 $32,367 N/A VISION INSURANCE 100.30.3505.61513 $38 N/A LIFE INSURANCE 100.30.3505.61615 $1 N/A IMRF 100.30.3505.61710 $12,212 N/A SOCIAL SECURITY 100.30.3505.61725 $18,391 N/A MEDICARE 100.30.3505.61730 $4,302 N/A TRAINING & TRAVEL 100.30.3505.62295 $1,000 N/A MEMBERSHIP DUES 100.30.3505.62360 $800 N/A LICENSED PEST CONTROL SERVICES 100.30.3505.62495 $500 N/A INSTRUCTOR SERVICES 100.30.3505.62505 $80,000 N/A FIELD TRIPS 100.30.3505.62507 $2,000 N/A CLOTHING 100.30.3505.65020 $5,000 N/A FOOD 100.30.3505.65025 $45,000 N/A JANITORIAL SUPPLIES 100.30.3505.65040 $5,000 N/A BLDG MAINTENANCE MATERIAL 100.30.3505.65050 $2,000 N/A SAFETY EQUIPMENT 100.30.3505.65090 $500 N/A OFFICE SUPPLIES 100.30.3505.65095 $1,500 N/A RECREATION SUPPLIES 100.30.3505.65110 $8,500 N/A Total Access Rec - South End: $635,735 N/A Ecology Center REGULAR PAY 100.30.3605.61010 $111,549 $238,108 $412,305 $498,372 20.9% RECREATION INSTRUCTORS REG PAY 100.30.3605.61011 $63,259 $81,575 $120,000 $130,000 8.3% PROGRAM ASSISTANTS 100.30.3605.61013 $65 $0 N/A PERMANENT PART-TIME 100.30.3605.61050 $25,654 $18,106 $23,414 $23,715 1.3% SEASONAL EMPLOYEES 100.30.3605.61060 $113,777 $137,717 $123,000 $137,000 11.4% OVERTIME PAY 100.30.3605.61110 $4,137 $18,102 $10,000 $10,000 0% TERMINATION PAYOUTS 100.30.3605.61415 $0 $337 N/A HEALTH INSURANCE 100.30.3605.61510 $5,847 $25,778 $74,772 $55,670 -25.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 201 -- 201 of 483 -- VISION INSURANCE 100.30.3605.61513 $35 $56 $38 $148 289.5% LIFE INSURANCE 100.30.3605.61615 $98 $118 $145 $234 61.1% AUTO ALLOWANCE 100.30.3605.61625 $0 $900 N/A CELL PHONE ALLOWANCE 100.30.3605.61626 $0 $210 $1,224 N/A SHOE ALLOWANCE 100.30.3605.61630 $360 $360 $540 $230 -57.4% IMRF 100.30.3605.61710 $5,700 $8,689 $11,999 $20,424 70.2% SOCIAL SECURITY 100.30.3605.61725 $19,644 $30,252 $27,049 $32,515 20.2% MEDICARE 100.30.3605.61730 $4,594 $7,075 $6,327 $7,605 20.2% PRINTING 100.30.3605.62210 $331 $546 $500 $500 0% IMPROVEMENT MAINT SERVICE 100.30.3605.62230 $19,102 $0 N/A TRAINING & TRAVEL 100.30.3605.62295 $210 $4,895 $10,000 $10,000 0% MEMBERSHIP DUES 100.30.3605.62360 $475 $45 $500 $1,200 140% RENTALS 100.30.3605.62375 $115 N/A OTHER PROGRAM COSTS 100.30.3605.62490 $6,808 $8,633 $8,000 $8,000 0% LICENSED PEST CONTROL SERVICES 100.30.3605.62495 $1,060 $1,037 $800 $800 0% INSTRUCTOR SERVICES 100.30.3605.62505 $4,222 $7,674 $5,000 $5,000 0% FIELD TRIPS 100.30.3605.62507 $20,932 $24,678 $24,900 $24,900 0% ENTERTAIN/PERFORMER SERV 100.30.3605.62511 $2,872 $975 $1,975 $1,975 0% SECURITY ALARM CONTRACTS 100.30.3605.62518 $750 $1,061 N/A OTHER CONTRACTUAL SERVICES 100.30.3605.62520 $48 $1,129 $600 $600 0% ELECTRICITY 100.30.3605.64005 $4,503 $6,112 $3,310 N/A NATURAL GAS 100.30.3605.64015 $3,716 $2,645 $2,300 N/A AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 $2,180 $1,602 $6,533 $6,533 0% CLOTHING 100.30.3605.65020 $14,137 $13,783 $12,000 $12,000 0% FOOD 100.30.3605.65025 $6,631 $4,856 $6,500 $6,500 0% JANITORIAL SUPPLIES 100.30.3605.65040 $1,601 $3,962 $3,600 $3,600 0% BLDG MAINTENANCE MATERIAL 100.30.3605.65050 $299 $267 N/A MINOR EQUIPMENT & TOOLS 100.30.3605.65085 $1,732 $2,053 $1,000 $1,000 0% OFFICE SUPPLIES 100.30.3605.65095 $1,557 $964 $2,900 $2,900 0% RECREATION SUPPLIES 100.30.3605.65110 $15,705 $27,599 $11,100 $11,100 0% Total Ecology Center: $463,587 $681,113 $911,107 $1,014,644 11.4% Eco-Quest Day Camp SEASONAL EMPLOYEES 100.30.3610.61060 $799 $0 N/A SOCIAL SECURITY 100.30.3610.61725 $50 $0 N/A MEDICARE 100.30.3610.61730 $12 $0 N/A Total Eco-Quest Day Camp: $860 $0 N/A Noyes Cultural Arts Center REGULAR PAY 100.30.3710.61010 $73,741 $88,373 $87,671 $92,212 5.2% PERMANENT PART-TIME 100.30.3710.61050 $62,497 $49,129 $62,641 $81,751 30.5% SEASONAL EMPLOYEES 100.30.3710.61060 $0 $1,473 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 202 -- 202 of 483 -- OVERTIME PAY 100.30.3710.61110 $181 $2,034 $2,000 $2,000 0% TERMINATION PAYOUTS 100.30.3710.61415 $763 $0 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.30.3710.61430 $556 $0 N/A HEALTH INSURANCE 100.30.3710.61510 $21,756 $24,555 $25,151 $26,157 4% LIFE INSURANCE 100.30.3710.61615 $7 $0 $1 $1 0% CELL PHONE ALLOWANCE 100.30.3710.61626 $150 $360 N/A SHOE ALLOWANCE 100.30.3710.61630 $900 $900 $900 $845 -6.1% IMRF 100.30.3710.61710 $4,103 $2,840 $2,552 $4,104 60.8% SOCIAL SECURITY 100.30.3710.61725 $8,321 $8,547 $9,376 $10,861 15.8% MEDICARE 100.30.3710.61730 $1,946 $1,999 $2,193 $2,540 15.8% BLDG MAINTENANCE SERVICES 100.30.3710.62225 $0 $0 $1,666 $1,666 0% TRAINING & TRAVEL 100.30.3710.62295 $0 $305 $2,500 $2,500 0% ELEVATOR CONTRACT COSTS 100.30.3710.62425 $0 $0 $2,660 $2,660 0% LICENSED PEST CONTROL SERVICES 100.30.3710.62495 $692 $585 $600 $600 0% SECURITY ALARM CONTRACTS 100.30.3710.62518 $1,206 $1,245 $1,100 $1,100 0% ELECTRICITY 100.30.3710.64005 $10,937 $16,103 $11,000 N/A NATURAL GAS 100.30.3710.64015 $18,360 $10,234 $15,000 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3710.64540 $361 $0 N/A JANITORIAL SUPPLIES 100.30.3710.65040 $2,859 $2,248 $2,950 $2,950 0% BLDG MAINTENANCE MATERIAL 100.30.3710.65050 $507 $332 $1,000 $1,000 0% MINOR EQUIPMENT & TOOLS 100.30.3710.65085 $80 $271 $200 $200 0% RECREATION SUPPLIES 100.30.3710.65110 $0 $1,051 $1,000 $1,000 0% Total Noyes Cultural Arts Center: $209,774 $212,374 $232,161 $234,507 1% Cultural Arts Programs REGULAR PAY 100.30.3720.61010 $92,176 $95,876 $107,350 $110,860 3.3% PERMANENT PART-TIME 100.30.3720.61050 $0 $2,552 N/A SEASONAL EMPLOYEES 100.30.3720.61060 $100,137 $120,028 $122,000 $122,000 0% OVERTIME PAY 100.30.3720.61110 $8,938 $1,345 N/A HEALTH INSURANCE 100.30.3720.61510 $23,065 $24,555 $25,151 $26,157 4% VISION INSURANCE 100.30.3720.61513 $3 $0 N/A LIFE INSURANCE 100.30.3720.61615 $127 $82 $87 $90 3% CELL PHONE ALLOWANCE 100.30.3720.61626 $150 $360 N/A IMRF 100.30.3720.61710 $4,693 $3,370 $3,125 $4,934 57.9% SOCIAL SECURITY 100.30.3720.61725 $12,001 $13,164 $6,657 $6,896 3.6% MEDICARE 100.30.3720.61730 $2,807 $3,079 $1,557 $1,613 3.6% PRINTING 100.30.3720.62210 $0 $118 N/A OTHER PROFESSIONAL SERVICES 100.30.3720.62272 $4,000 N/A POSTAGE 100.30.3720.62315 $117 N/A MEMBERSHIP DUES 100.30.3720.62360 $0 $45 $250 $700 180% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 203 -- 203 of 483 -- OTHER PROGRAM COSTS 100.30.3720.62490 $745 $3,203 $2,425 $2,425 0% INSTRUCTOR SERVICES 100.30.3720.62505 $29,434 $25,625 $12,800 $27,000 110.9% WORK- STUDY 100.30.3720.62506 $2,414 $1,766 $4,000 $4,000 0% FIELD TRIPS 100.30.3720.62507 $3,967 $6,031 $4,000 $6,000 50% SERVICE AGREEMENTS/ CONTRACTS 100.30.3720.62509 $12,553 $7,205 $4,000 N/A ENTERTAIN/PERFORMER SERV 100.30.3720.62511 $26,235 $30,120 N/A RENTAL SERVICES 100.30.3720.62515 $8,215 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.30.3720.64540 $2,215 $0 N/A CLOTHING 100.30.3720.65020 $0 $3,429 $5,650 $5,650 0% FOOD 100.30.3720.65025 $73 $338 $500 N/A OFFICE SUPPLIES 100.30.3720.65095 $0 $220 N/A RECREATION SUPPLIES 100.30.3720.65110 $12,058 $22,180 $9,600 $9,600 0% Total Cultural Arts Programs: $341,855 $364,597 $304,652 $336,785 10.5% Total Parks And Recreation: $11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5% Total Expenditures: $11,526,700 $13,157,178 $14,261,744 $15,469,277 8.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 204 -- 204 of 483 -- Public Works Agency Edgar Cano Public Works Agency Director The Public Works Agency consists of three individual Bureaus: Water Production, Capital Planning & Engineering and Public Services. Each of these Bureaus has multiple functions. Employees in the Agency are funded by the General Fund, Solid Waste Fund, Parking Fund, Sewer Fund, Water Fund, and the Special Assessment Fund. The Public Services Bureau consists of ve Divisions. The Greenways Division maintains the landscapes at all City owned facilities, parks and athletic elds. The Forestry Division maintains the City’s urban forest including the trimming of trees, inoculating elm trees, removal of diseased/dying trees and planting of new trees. The Recycling and Environmental Maintenance Division collects and disposes of recycling materials and bulk materials (special pickups), performs maintenance in smaller business districts and performs street sweeping throughout the City. The Trafc Division performs maintenance on all City trafc signs, trafc signals, street lights and parking lot lights. The Streets Division is responsible for the patching of the paved streets and alleys, grading of unimproved alleys, leaf collection and leads the snow and ice control. The Capital Planning & Engineering Bureau is responsible for implementing the City-wide capital improvement program. This includes the planning, design and construction of projects to rehabilitate or otherwise improve physical city assets, including (but not limited to) streets, water main, sewer, bridges, sidewalks, facilities, parks, and the water treatment plant. The Water Production Bureau oversees the operation and maintenance of the water treatment plant, the Evanston distribution system and the Evanston sewer system. Potable water is provided to the retail customers in Evanston, as well as to four wholesale water customers: the Village of Skokie, the Northwest Water Commission (Arlington Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines), the Morton Grove Niles Water Commission, and the Village of Lincolnwood. The Distribution Division performs maintenance on the water distribution system including water mains, water services, re hydrants, and valves. The Sewer Division performs maintenance on the City’s sewer system including the cleaning and repair of sewer pipes, manholes and drainage structures. City of Evanston | Budget Book 2025 Page 205 -- 205 of 483 -- Accomplishments in 2024 Scheduled for completion in Fall 2024, this project implements vital safety enhancements for pedestrians, cyclists, and motorists along Main Street, from Maple to Hindman. Key upgrades include new crosswalks, trafc signals, streetlights, road striping, sidewalks, and street resurfacing. These enhancements on Main Street, from Maple to Hinman are set to be completed in Fall 2024 and fully funded by the West Evanston TIF, this project focuses on critical pedestrian safety enhancements. The area serves two schools, a federally qualied low-income health clinic, a preschool, and other community amenities. Both Independence and Larimer Parks, which have not undergone renovations in nearly 30 years, began renovation work in Fall 2024. The Independence Park project, located in the Central Street Business District, is partially funded by a $500,000 ARPA grant and is a key component of the Evanston Thrives program. Ongoing construction on the new raw water intake for the intake plant is anticipated to conclude in Winter 2024. This project is essential for improving the reliability of the water plant, which supplies drinking water to over 500,000 people. The 2024 Street Resurfacing Project, funded by the Motor Fuel Tax, has been completed. The reconstruction and water main replacement of Leon Place has been completed. A comprehensive roadway rating analysis has been completed, leading to the development of a ve-year street resurfacing plan. Expected complete construction of Ecology Center Renovation by Late 2024. North Fuel Island is to be replaced at the Service Center before the end of 2024. Began implementing recommendations from the Stormwater Master Plan and developing long-term goals for stormwater mitigation. Approximately 1,584 curb miles were swept by Recycling and Environmental Maintenance workers in 2024. The annual patching program completed 31,401 square yards of patching in 2024. Over 11,250 lbs of crack sealant have been applied for road maintenance, and thermoplastic pavement markings have been refreshed at nearly 175 locations, signicantly improving roadway durability and trafc safety in 2024. The 2024 Street Rejuvenation Project completed 25,000 square yards in 2024. Replaced approximately 65 light xtures in street light poles with new LED xtures in conformance with the Street Light Master Plan. Projected to replace a total of 490 trees throughout Evanston by the end of 2024. City of Evanston | Budget Book 2025 Page 206 -- 206 of 483 -- Performance Measures Department Goal: Contribute to a high quality of life in Evanston through the maintenance and improvement of City of Evanston infrastructure, including the water treatment plant, drinking water distribution system, sewer collection system, streets, alleys, sidewalk, trafc signals and signage, streetlights, parkways and green spaces, the urban forest, and City facilities. Provide safe, reliable treated drinking water to the residents of Evanston and the other communities supplied by the Evanston Water Utility. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Maintain City streets and alleys in drivable condition Miles of streets resurfaced– primary routes Output 0.2 0.6 0.8 0.9 Miles of streets resurfaced– residential streets Output 2.6 1.0 1.4 2.4 Total number of unimproved alleys cut out and refreshed with new material Output 7 7 10 16 Square yards of streets asphalt patched by contractor Output 37,285 31,361 31,401 31,000 Number of Unimproved alleys paved Output 4 5 4 4 Activity: Manage urban forest Parkway trees trimmed by City crews Output 2,859 2,813 3,400 3,400 Total number of parkway elm removed due to DED Output 20 15 25 25 Percentage of parkway elms actually removed Effectiveness 3.00% 2.36% 2.85% 2.85% Total number of other trees removed Output 192 166 255 250 Total number of new park and parkway trees planted Output 353 410 500 550 Elm trees covered under private insurance program Output 225 248 181 225 Percentage of trees that are removed by the City and replaced within one year Efciency 10% 15% 15% 20% Total number of Public trees inventoried Output x 5,955 5,707 6,000 Activity: Manage snow operations to incorporate sustainability goals Tons of salt used/season Output 2,362 2,127 3,377 6,000 Activity: Manage green spaces/parks at appropriate level of services Mowing rotation in days Input 4.5 4.5 4.5 4.5 Factors Impacting the 2025 Budget The State passed the Lead Service Line Replacement and Notication Act which is an unfunded mandate to replace all lead service lines. The law also states that lead service lines can not be repaired and therefore replaced, as well as requiring lead service lines to be replaced with the water meter when new water mains are installed. City of Evanston | Budget Book 2025 Page 207 -- 207 of 483 -- Upcoming Initiatives Construction on Green Bay Rd from Mccormick Blvd to Isabella St to begin, a project in which was provided an STP grant in the amount of $4.8 Million Dollars. Lincoln Street bridge replacement will move into the design phase. Beck Park Expansion is expected to go into construction in 2025. Electrical Reliability Project at the water plant, (funded by an IEPA state revolving loan.) Continue Implementation of the Sidewalk Improvement and Sidewalk Gap Inll Programs. Continue the incorporation of CARP goals into City infrastructure projects. Increase tree planting to 550 trees for next scal year. Finalizing development of the Lead Service Line Replacement Program in compliance with State of Illinois regulatory requirements. Expect to replace approximately 75 light xtures in street light poles with new LED xtures in conformance with the Street Light Master Plan in 2025. Revenues Summary 599,000 $46,000 (8.32% vs. prior year) Public Works Agency Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $250K $500K $750K $1M $1.25M City of Evanston | Budget Book 2025 Page 208 -- 208 of 483 -- Expenditures Summary 16,350,871 $481,978 (3.04% vs. prior year) Public Works Agency Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M City of Evanston | Budget Book 2025 Page 209 -- 209 of 483 -- Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (71.8%) Salary and Benefits (71.8%) Salary and Benefits (71.8%) Services and Supplies (10.4%) Services and Supplies (10.4%) Services and Supplies (10.4%) Interfund Transfers (9.4%) Interfund Transfers (9.4%) Interfund Transfers (9.4%) Insurance and Other Chargebacks (7.9%) Insurance and Other Chargebacks (7.9%) Insurance and Other Chargebacks (7.9%) Capital Outlay (0.5%) Capital Outlay (0.5%) Capital Outlay (0.5%) Expense Objects Salary and Benefits $8,749,589 $9,271,258 $11,203,383 $11,734,621 4.7% Services and Supplies $2,198,487 $2,016,315 $1,722,010 $1,698,250 -1.4% Miscellaneous $2,100 $6,029 N/A Capital Outlay $57,829 $12,952 $104,500 $80,000 -23.4% Interfund Transfers $2,070,000 $1,239,996 $1,540,000 $1,540,000 0% Insurance and Other Chargebacks $1,219,840 $1,294,438 $1,298,000 $1,298,000 0% Contingencies $30 $758 $1,000 N/A Total Expense Objects: $14,297,876 $13,841,746 $15,868,893 $16,350,871 3% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 210 -- 210 of 483 -- Revenue Detail Budgeted Revenue by Division Public Works Agency Admin (95.2%) Public Works Agency Admin (95.2%) Public Works Agency Admin (95.2%) Traf. Sig.& St Light Maint (3.3%) Traf. Sig.& St Light Maint (3.3%) Traf. Sig.& St Light Maint (3.3%) Greenways (1.5%) Greenways (1.5%) Greenways (1.5%) Revenue Public Works Agency Public Works Agency Admin DUMPSTER PERMIT FEE 100.40.4105.52081 $8,100 N/A RIGHT-OF-WAY PERMIT 100.40.4105.52126 $36,796 $312,511 $358,000 $383,000 7% OVERSIZE TRUCK PERMIT 100.40.4105.52140 $26,375 $23,475 $20,000 $25,000 25% EASEMENTS 100.40.4105.52175 $47,000 $0 N/A STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $91,128 $42,503 $63,000 $72,000 14.3% TREE PRESERVATION REVENUES 100.40.4105.53667 $12,843 $35,051 $5,000 $10,000 100% WOOD RECYCLING 100.40.4105.53690 $0 $2,970 N/A NEW PAVEMENT DEGRADATION FEES 100.40.4105.53736 $0 $41,511 $20,000 $20,000 0% MISCELLANEOUS REVENUE 100.40.4105.56045 $76,294 $10,400 N/A REIMB. SALT USAGE DIST 65 ETHS NW 100.40.4105.56068 $36,157 $35,336 $32,000 $32,000 0% PRIVATE ELM TREE INSURANCE MONEY 100.40.4105.56134 $21,160 $30,390 $20,000 $28,000 40% Total Public Works Agency Admin: $347,752 $542,247 $518,000 $570,000 10% Greenways DONATIONS 100.40.4330.56011 $9,699 $6,000 $15,000 $9,000 -40% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 211 -- 211 of 483 -- Total Greenways: $9,699 $6,000 $15,000 $9,000 -40% Traf. Sig.& St Light Maint REIMBURSEMENTS 100.40.4520.53632 $372 $44,331 N/A STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $3,274 $39,853 $20,000 $20,000 0% DAMAGE TO TRAFFIC SIGNALS 100.40.4520.56030 $2,435 $0 N/A DAMAGE TO STREET LIGHTS 100.40.4520.56031 $7,334 $2,451 N/A Total Traf. Sig.& St Light Maint: $13,415 $86,635 $20,000 $20,000 0% Total Public Works Agency: $370,866 $634,881 $553,000 $599,000 8.3% Total Revenue: $370,866 $634,881 $553,000 $599,000 8.3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 212 -- 212 of 483 -- Expenditures Detail Budgeted Expenditures by Division Public Works Agency Admin (20.5%) Public Works Agency Admin (20.5%) Public Works Agency Admin (20.5%) Greenways (14.4%) Greenways (14.4%) Greenways (14.4%) Forestry (13.9%) Forestry (13.9%) Forestry (13.9%) Street Maintenance (13.2%) Street Maintenance (13.2%) Street Maintenance (13.2%) Traf. Sig.& St Light Maint (7.7%) Traf. Sig.& St Light Maint (7.7%) Traf. Sig.& St Light Maint (7.7%) Streets And Right Of Way (7.5%) Streets And Right Of Way (7.5%) Streets And Right Of Way (7.5%) Infrastructure Maintenance (6%) Infrastructure Maintenance (6%) Infrastructure Maintenance (6%) Recycling And Environmental Main (4.3%) Recycling And Environmental Main (4.3%) Recycling And Environmental Main (4.3%) Maint-Snow & Ice (4.2%) Maint-Snow & Ice (4.2%) Maint-Snow & Ice (4.2%) Parks And Facilities (3.4%) Parks And Facilities (3.4%) Parks And Facilities (3.4%) Capital Planning & Engineering (3.1%) Capital Planning & Engineering (3.1%) Capital Planning & Engineering (3.1%) Transportation (1.7%) Transportation (1.7%) Transportation (1.7%) Expenditures Public Works Agency Public Works Agency Admin REGULAR PAY 100.40.4105.61010 $282,727 $283,350 $302,983 $319,223 5.4% PERMANENT PART-TIME 100.40.4105.61050 $21,178 $1,421 N/A SEASONAL EMPLOYEES 100.40.4105.61060 $0 $0 $12,100 $12,100 0% OVERTIME PAY 100.40.4105.61110 $615 $547 N/A HEALTH INSURANCE 100.40.4105.61510 $15,569 $16,626 $15,444 $20,057 29.9% VISION INSURANCE 100.40.4105.61513 $23 $77 $75 $38 -49.4% LIFE INSURANCE 100.40.4105.61615 $245 $188 $213 $224 5.1% AUTO ALLOWANCE 100.40.4105.61625 $1,089 $0 N/A SHOE ALLOWANCE 100.40.4105.61630 $0 $78 $78 $78 -0.6% IMRF 100.40.4105.61710 $14,283 $9,755 $8,818 $14,205 61.1% SOCIAL SECURITY 100.40.4105.61725 $17,506 $15,808 $16,983 $17,900 5.4% MEDICARE 100.40.4105.61730 $4,322 $3,922 $4,395 $4,630 5.3% ENGINEERING SERVICES 100.40.4105.62145 $750 $0 N/A ADVERTISING 100.40.4105.62205 $140 $0 N/A PRINTING 100.40.4105.62210 $1,787 $0 N/A TRAINING & TRAVEL 100.40.4105.62295 $55 $9,643 $10,000 $10,000 0% RENTAL OF AUTO-FLEET MAINTENANCE 100.40.4105.62305 $1,000,000 $999,996 $1,300,000 $1,300,000 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 213 -- 213 of 483 -- RENTAL OF AUTO REPLACEMENT 100.40.4105.62309 $70,000 $240,000 $240,000 $240,000 0% MEMBERSHIP DUES 100.40.4105.62360 $503 $1,493 $6,500 $6,500 0% NATURAL GAS 100.40.4105.64015 $30,687 $12,263 N/A TELECOMMUNICATIONS - WIRELESS 100.40.4105.64540 $21,190 $19,071 N/A CLOTHING 100.40.4105.65020 $53,382 $58,460 $90,000 $90,000 0% FOOD 100.40.4105.65025 $47 $2,937 $1,000 $1,000 0% MINOR EQUIPMENT & TOOLS 100.40.4105.65085 $0 $14 $500 $500 0% SAFETY EQUIPMENT 100.40.4105.65090 $1,678 $1,506 $2,000 $2,000 0% OFFICE SUPPLIES 100.40.4105.65095 $1,636 $635 $1,500 $1,500 0% TRAFFIC CONTROL SUPPLI 100.40.4105.65115 -$30 $0 N/A OTHER COMMODITIES 100.40.4105.65125 $0 $0 $1,300 $1,300 0% FURNITURE / FIXTURES / EQUIPMENT 100.40.4105.65503 $20,274 $0 $30,000 $10,000 -66.7% OTHER IMPROVEMENTS 100.40.4105.65515 $0 $0 $3,000 $1,500 -50% OFFICE MACH. & EQUIP. 100.40.4105.65620 $0 $0 $20,000 $5,000 -75% TRANSFER TO INSURANCE - RISK 100.40.4105.66030 $1,200,000 $1,260,000 $1,298,000 $1,298,000 0% CONTINGENCIES 100.40.4105.68205 $30 $677 $1,000 N/A Total Public Works Agency Admin: $2,759,686 $2,938,466 $3,365,889 $3,355,754 -0.3% Environmental Services REGULAR PAY 100.40.4300.61010 $86,921 $105,493 N/A HEALTH INSURANCE 100.40.4300.61510 $6,586 $7,473 N/A VISION INSURANCE 100.40.4300.61513 $35 $38 N/A LIFE INSURANCE 100.40.4300.61615 $119 $88 N/A SHOE ALLOWANCE 100.40.4300.61630 $0 $155 N/A IMRF 100.40.4300.61710 $4,023 $3,617 N/A SOCIAL SECURITY 100.40.4300.61725 $5,331 $6,475 N/A MEDICARE 100.40.4300.61730 $1,247 $1,514 N/A TRAINING & TRAVEL 100.40.4300.62295 $2,458 $4,326 N/A POSTAGE 100.40.4300.62315 $71 $44 N/A MEMBERSHIP DUES 100.40.4300.62360 $1,495 $764 N/A RENTALS 100.40.4300.62375 $2,800 $2,800 N/A TELECOMMUNICATIONS 100.40.4300.64505 $13,047 $0 N/A AGRI/BOTANICAL SUPPLIES 100.40.4300.65005 $448 N/A CLOTHING 100.40.4300.65020 $1,772 $244 N/A MINOR EQUIPMENT & TOOLS 100.40.4300.65085 $5,063 $26,325 N/A SAFETY EQUIPMENT 100.40.4300.65090 $429 $0 N/A OFFICE SUPPLIES 100.40.4300.65095 $575 $241 N/A Total Environmental Services: $131,972 $160,045 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 214 -- 214 of 483 -- Recycling And Environmental Main REGULAR PAY 100.40.4310.61010 $452,600 $471,030 $508,006 $511,083 0.6% OVERTIME PAY 100.40.4310.61110 $20,855 $34,884 $20,000 $30,000 50% TERMINATION PAYOUTS 100.40.4310.61415 $0 $19,962 N/A ANNUAL SICK LEAVE PAYOUT 100.40.4310.61420 $1,754 $1,467 N/A HEALTH INSURANCE 100.40.4310.61510 $77,911 $80,935 $86,557 $90,745 4.8% VISION INSURANCE 100.40.4310.61513 $224 $179 $152 $226 48.9% LIFE INSURANCE 100.40.4310.61615 $208 $127 $142 $175 23.5% SHOE ALLOWANCE 100.40.4310.61630 $1,800 $1,800 $1,800 $2,100 16.7% IMRF 100.40.4310.61710 $22,155 $17,596 $14,783 $22,395 51.5% SOCIAL SECURITY 100.40.4310.61725 $28,482 $31,711 $31,608 $31,818 0.7% MEDICARE 100.40.4310.61730 $6,661 $7,416 $7,392 $7,442 0.7% OFFICE SUPPLIES 100.40.4310.65095 $18 $0 N/A TRANSFER TO SOLID WASTE 100.40.4310.69520 $1,000,000 $0 N/A Total Recycling And Environmental Main: $1,612,669 $667,107 $670,439 $695,984 3.8% Forestry REGULAR PAY 100.40.4320.61010 $1,035,403 $1,117,715 $1,380,720 $1,359,780 -1.5% PERMANENT PART-TIME 100.40.4320.61050 $0 $6,566 N/A SEASONAL EMPLOYEES 100.40.4320.61060 $15,030 $15,836 $36,000 $44,000 22.2% OVERTIME PAY 100.40.4320.61110 $70,004 $41,849 $75,000 $75,000 0% TERMINATION PAYOUTS 100.40.4320.61415 $14,751 $25,529 N/A ANNUAL SICK LEAVE PAYOUT 100.40.4320.61420 $962 $0 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4320.61430 $15,229 $0 N/A HEALTH INSURANCE 100.40.4320.61510 $199,848 $206,335 $294,958 $265,979 -9.8% VISION INSURANCE 100.40.4320.61513 $517 $411 $444 $260 -41.4% LIFE INSURANCE 100.40.4320.61615 $575 $362 $449 $250 -44.3% SHOE ALLOWANCE 100.40.4320.61630 $4,200 $3,755 $3,755 $3,500 -6.8% IMRF 100.40.4320.61710 $52,753 $39,935 $40,181 $60,096 49.6% SOCIAL SECURITY 100.40.4320.61725 $68,631 $72,181 $85,838 $84,524 -1.5% MEDICARE 100.40.4320.61730 $16,051 $16,881 $20,076 $19,768 -1.5% PARK MNTNCE & FURNITURE RPLCMN 100.40.4320.62199 $100 N/A OTHER EQMT MAINTENANCE 100.40.4320.62245 $105 $0 N/A TREE SERVICES 100.40.4320.62385 $117,524 $116,020 $125,000 $150,000 20% DED INOCULATION 100.40.4320.62496 $27,573 $43,718 $38,000 $43,000 13.2% INOCULATION FUNDING 100.40.4320.62497 $0 $679,346 N/A AGRI/BOTANICAL SUPPLIES 100.40.4320.65005 $104,530 $109,091 $175,000 $140,000 -20% MATER. TO MAINT. IMP. 100.40.4320.65055 $1,391 $321 $3,000 $3,000 0% OFFICE/OTHER EQT MTN MATL 100.40.4320.65070 $2,212 $32 N/A MEDICAL & LAB SUPPLIES 100.40.4320.65075 $575 $0 $500 $500 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 215 -- 215 of 483 -- MINOR EQUIPMENT & TOOLS 100.40.4320.65085 $11,516 $5,749 $12,000 $12,000 0% SAFETY EQUIPMENT 100.40.4320.65090 $8,464 $1,869 $10,000 $10,000 0% FITNESS INCENTIVE 100.40.4320.65141 $500 N/A WORKERS COMP TTD PYMTS (NON SWORN) 100.40.4320.66049 $3,419 N/A Total Forestry: $1,767,844 $2,507,519 $2,300,920 $2,271,657 -1.3% Greenways REGULAR PAY 100.40.4330.61010 $1,063,962 $1,175,239 $1,343,116 $1,383,727 3% SEASONAL EMPLOYEES 100.40.4330.61060 $32,850 $54,365 $57,000 $66,000 15.8% OVERTIME PAY 100.40.4330.61110 $35,823 $18,461 $35,000 $35,000 0% TERMINATION PAYOUTS 100.40.4330.61415 $12,175 $510 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4330.61430 $374 $0 N/A HEALTH INSURANCE 100.40.4330.61510 $207,797 $232,902 $291,381 $291,162 -0.1% VISION INSURANCE 100.40.4330.61513 $472 $404 $408 $370 -9.3% LIFE INSURANCE 100.40.4330.61615 $652 $420 $467 $477 2.2% SHOE ALLOWANCE 100.40.4330.61630 $3,600 $3,600 $3,600 $4,355 21% IMRF 100.40.4330.61710 $51,760 $40,847 $39,086 $61,085 56.3% SOCIAL SECURITY 100.40.4330.61725 $68,625 $74,869 $83,497 $86,061 3.1% MEDICARE 100.40.4330.61730 $16,049 $17,510 $19,528 $20,128 3.1% LANDSCAPE MAINTENANCE SERVICES 100.40.4330.62195 $185,909 $190,122 $215,000 $230,000 7% PARK MNTNCE & FURNITURE RPLCMN 100.40.4330.62199 $39,534 $33,032 $55,000 $40,000 -27.3% TRAINING & TRAVEL 100.40.4330.62295 $525 $380 N/A POSTAGE 100.40.4330.62315 $0 $16 N/A SERVICE AGREEMENTS/ CONTRACTS 100.40.4330.62509 $0 $5,152 N/A AGRI/BOTANICAL SUPPLIES 100.40.4330.65005 $28,866 $30,169 $32,000 $32,000 0% FOOD 100.40.4330.65025 $4 $0 N/A MATER. TO MAINT. IMP. 100.40.4330.65055 $7,109 $11,787 $12,000 $12,000 0% OFFICE/OTHER EQT MTN MATL 100.40.4330.65070 $18,025 $20,859 $20,000 $20,000 0% MINOR EQUIPMENT & TOOLS 100.40.4330.65085 $4,679 $8,869 $7,000 $7,000 0% SAFETY EQUIPMENT 100.40.4330.65090 $0 $1,079 $3,500 $3,500 0% FITNESS INCENTIVE 100.40.4330.65141 $1,200 $3,000 N/A AUTOMOTIVE EQUIPMENT 100.40.4330.65550 $26,000 $0 $60,000 $60,000 0% FURNITURE & FIXTURES 100.40.4330.65625 $11,125 $9,048 $5,000 $5,000 0% WORKERS COMP TTD PYMTS (NON SWORN) 100.40.4330.66049 $2,901 $15,147 N/A Total Greenways: $1,820,016 $1,947,786 $2,282,584 $2,357,865 3.3% Capital Planning & Engineering REGULAR PAY 100.40.4400.61010 $80,102 $90,341 $206,823 $283,812 37.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 216 -- 216 of 483 -- SEASONAL EMPLOYEES 100.40.4400.61060 $23,804 $22,518 $96,000 $55,000 -42.7% OVERTIME PAY 100.40.4400.61110 $166 $0 $5,000 $1,500 -70% HEALTH INSURANCE 100.40.4400.61510 $10,878 $12,278 $37,727 $20,057 -46.8% VISION INSURANCE 100.40.4400.61513 $0 $38 N/A LIFE INSURANCE 100.40.4400.61615 $107 $73 $80 $238 197.8% AUTO ALLOWANCE 100.40.4400.61625 $675 $675 $675 $1,575 133.3% IMRF 100.40.4400.61710 $3,725 $3,094 $6,019 $8,152 35.4% SOCIAL SECURITY 100.40.4400.61725 $6,053 $6,421 $11,840 $15,680 32.4% MEDICARE 100.40.4400.61730 $1,489 $1,615 $3,009 $4,139 37.6% ADVERTISING 100.40.4400.62205 $38 $0 N/A PRINTING 100.40.4400.62210 $4,022 $1,813 $10,000 $5,000 -50% OFFICE EQUIPMENT MAINT 100.40.4400.62235 $810 $634 $3,500 $3,500 0% OTHER EQMT MAINTENANCE 100.40.4400.62245 $0 $0 $200 $200 0% TRAINING & TRAVEL 100.40.4400.62295 $1,938 $7,040 $6,500 $6,500 0% POSTAGE 100.40.4400.62315 $64 $64 $250 $250 0% IT COMPUTER SOFTWARE 100.40.4400.62340 $9,933 $4,515 $11,000 $11,000 0% MEMBERSHIP DUES 100.40.4400.62360 $616 $1,837 $2,000 $2,000 0% PLUMB, ELEC, PLAN REVEIW SERV 100.40.4400.62464 $85,868 $29,641 N/A TELECOMMUNICATIONS 100.40.4400.64505 $4,359 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.40.4400.65010 $3,155 $299 $22,000 $20,000 -9.1% CLOTHING 100.40.4400.65020 $0 $356 $2,500 $2,500 0% FOOD 100.40.4400.65025 $613 $756 N/A MINOR EQUIPMENT & TOOLS 100.40.4400.65085 $2,623 $4,484 $68,000 $60,000 -11.8% SAFETY EQUIPMENT 100.40.4400.65090 $395 $572 $550 $550 0% OFFICE SUPPLIES 100.40.4400.65095 $1,283 $1,879 $2,000 $2,000 0% PHOTO/DRAFTING SUPPLIE 100.40.4400.65105 $0 $0 $750 $750 0% CONTINGENCIES 100.40.4400.68205 $82 N/A Total Capital Planning & Engineering: $242,715 $190,986 $496,422 $504,441 1.6% Streets And Right Of Way REGULAR PAY 100.40.4410.61010 $599,860 $700,328 $936,230 $937,091 0.1% OVERTIME PAY 100.40.4410.61110 $3,361 $3,324 $5,000 $5,000 0% TERMINATION PAYOUTS 100.40.4410.61415 $31,514 $4,961 N/A ANNUAL SICK LEAVE PAYOUT 100.40.4410.61420 $2,198 $673 N/A COMP / VACATION PAYOUTS 100.40.4410.61430 $2,849 $3,591 N/A HEALTH INSURANCE 100.40.4410.61510 $90,845 $90,089 $141,381 $129,522 -8.4% VISION INSURANCE 100.40.4410.61513 $96 $54 $55 N/A LIFE INSURANCE 100.40.4410.61615 $463 $355 $403 $364 -9.7% AUTO ALLOWANCE 100.40.4410.61625 $1,350 $2,100 $2,250 $2,250 0% CELL PHONE ALLOWANCE 100.40.4410.61626 $936 $756 $1,008 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 217 -- 217 of 483 -- SHOE ALLOWANCE 100.40.4410.61630 $1,430 $1,435 $1,435 $933 -35% IMRF 100.40.4410.61710 $29,257 $24,205 $27,245 $37,350 37.1% SOCIAL SECURITY 100.40.4410.61725 $38,530 $43,211 $58,338 $58,297 -0.1% MEDICARE 100.40.4410.61730 $9,011 $10,106 $13,644 $13,635 -0.1% CONSULTING SERVICES 100.40.4410.62185 $107,354 $50,000 N/A Total Streets And Right Of Way: $811,699 $992,542 $1,186,990 $1,234,442 4% Transportation REGULAR PAY 100.40.4420.61010 $173,528 $190,294 $204,542 $213,930 4.6% OVERTIME PAY 100.40.4420.61110 $303 $988 $1,500 $1,500 0% ANNUAL SICK LEAVE PAYOUT 100.40.4420.61420 $465 $465 N/A HEALTH INSURANCE 100.40.4420.61510 $32,493 $36,815 $38,022 $39,542 4% LIFE INSURANCE 100.40.4420.61615 $179 $120 $132 $140 5.5% AUTO ALLOWANCE 100.40.4420.61625 $900 $900 $900 $900 0% CELL PHONE ALLOWANCE 100.40.4420.61626 $504 $378 $504 N/A SHOE ALLOWANCE 100.40.4420.61630 $150 $305 $305 $330 8.2% IMRF 100.40.4420.61710 $8,111 $6,566 $5,953 $9,520 59.9% SOCIAL SECURITY 100.40.4420.61725 $10,494 $11,539 $12,788 $13,340 4.3% MEDICARE 100.40.4420.61730 $2,454 $2,699 $2,991 $3,120 4.3% Total Transportation: $229,583 $251,070 $267,638 $282,322 5.5% Parks And Facilities REGULAR PAY 100.40.4430.61010 $271,827 $192,933 $418,611 $451,850 7.9% SEASONAL EMPLOYEES 100.40.4430.61060 $0 $27,914 N/A TERMINATION PAYOUTS 100.40.4430.61415 $18,646 $1,927 N/A HEALTH INSURANCE 100.40.4430.61510 $53,798 $36,532 $85,383 $52,408 -38.6% VISION INSURANCE 100.40.4430.61513 $56 $56 $56 $56 0% LIFE INSURANCE 100.40.4430.61615 $364 $161 $176 $186 5.7% AUTO ALLOWANCE 100.40.4430.61625 $900 $1,238 $1,350 $1,350 0% CELL PHONE ALLOWANCE 100.40.4430.61626 $504 $639 $684 $684 0% SHOE ALLOWANCE 100.40.4430.61630 $0 $0 $78 N/A IMRF 100.40.4430.61710 $12,689 $7,323 $12,182 $17,349 42.4% SOCIAL SECURITY 100.40.4430.61725 $17,316 $13,441 $26,080 $28,146 7.9% MEDICARE 100.40.4430.61730 $4,050 $3,144 $6,099 $6,583 7.9% Total Parks And Facilities: $380,149 $285,305 $550,621 $558,689 1.5% Infrastructure Maintenance REGULAR PAY 100.40.4500.61010 $168,740 $154,911 $513,648 $700,550 36.4% JOB TRAINING PROGRAM 100.40.4500.61072 $0 $0 $28,000 $60,760 117% OVERTIME PAY 100.40.4500.61110 $962 $637 N/A HEALTH INSURANCE 100.40.4500.61510 $7,576 $4,912 $50,741 $64,255 26.6% VISION INSURANCE 100.40.4500.61513 $31 $28 $160 $307 92.2% LIFE INSURANCE 100.40.4500.61615 $197 $75 $295 $401 35.8% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 218 -- 218 of 483 -- SHOE ALLOWANCE 100.40.4500.61630 $271 $155 $426 $582 36.5% IMRF 100.40.4500.61710 $7,986 $5,304 $14,947 $26,588 77.9% SOCIAL SECURITY 100.40.4500.61725 $10,359 $9,545 $31,157 $42,722 37.1% MEDICARE 100.40.4500.61730 $2,423 $2,232 $7,455 $10,167 36.4% OFFICE EQUIPMENT MAINT 100.40.4500.62235 $0 $0 $400 N/A OTHER EQMT MAINTENANCE 100.40.4500.62245 $2,032 $25 $2,000 $2,000 0% TRAINING & TRAVEL 100.40.4500.62295 $9,088 $7,604 $20,000 $20,000 0% POSTAGE 100.40.4500.62315 $0 $0 $1,000 N/A MEMBERSHIP DUES 100.40.4500.62360 $445 $882 $3,000 $3,000 0% RENTALS 100.40.4500.62375 $0 $0 $2,810 N/A TELECOMMUNICATIONS 100.40.4500.64505 $6,010 $0 N/A DIGITAL DOCUMENTS & REFERENCE MATERIALS 100.40.4500.65010 $0 $0 $300 $300 0% CLOTHING 100.40.4500.65020 $1,219 $776 $1,500 $2,000 33.3% FOOD 100.40.4500.65025 $161 $539 $1,250 N/A MATER. TO MAINT. IMP. 100.40.4500.65055 $0 $0 $1,750 N/A MINOR EQUIPMENT & TOOLS 100.40.4500.65085 $4,628 $1,602 $47,800 $30,000 -37.2% SAFETY EQUIPMENT 100.40.4500.65090 $2,882 $30 $6,300 $6,300 0% OFFICE SUPPLIES 100.40.4500.65095 $4,116 $1,338 $3,250 $2,000 -38.5% IT COMPUTER HARDWARE 100.40.4500.65555 $2,876 $2,134 $3,000 $3,000 0% FURNITURE & FIXTURES 100.40.4500.65625 $430 $0 $2,000 $2,000 0% Total Infrastructure Maintenance: $232,433 $192,729 $741,939 $978,181 31.8% Street Maintenance REGULAR PAY 100.40.4510.61010 $1,216,685 $1,546,366 $1,452,865 $1,518,062 4.5% PERMANENT PART-TIME 100.40.4510.61050 $583 $297 N/A SEASONAL EMPLOYEES 100.40.4510.61060 $0 $0 $10,000 $22,000 120% OVERTIME PAY 100.40.4510.61110 $32,673 $36,189 $35,000 $42,000 20% TERMINATION PAYOUTS 100.40.4510.61415 $2,712 $14,734 N/A ANNUAL SICK LEAVE PAYOUT 100.40.4510.61420 $1,890 $1,890 N/A VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4510.61430 $10,997 $0 N/A HEALTH INSURANCE 100.40.4510.61510 $216,847 $253,224 $274,375 $280,438 2.2% VISION INSURANCE 100.40.4510.61513 $722 $868 $781 $669 -14.4% LIFE INSURANCE 100.40.4510.61615 $661 $513 $438 $453 3.5% SHOE ALLOWANCE 100.40.4510.61630 $4,055 $4,471 $4,356 $5,055 16.1% IMRF 100.40.4510.61710 $58,525 $54,597 $42,280 $67,012 58.5% SOCIAL SECURITY 100.40.4510.61725 $75,115 $96,343 $90,348 $94,434 4.5% MEDICARE 100.40.4510.61730 $17,567 $22,532 $21,130 $22,086 4.5% ADVERTISING 100.40.4510.62205 $0 $36 N/A TRAINING & TRAVEL 100.40.4510.62295 $34 $110 N/A RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 100.40.4510.62415 $250 $2,429 $5,000 $1,000 -80% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 219 -- 219 of 483 -- TOWING AND BOOTING CONTRACTS 100.40.4510.62451 $85 N/A SERVICE AGREEMENTS/ CONTRACTS 100.40.4510.62509 $932,357 $0 $3,000 $3,000 0% MATER. TO MAINT. IMP. 100.40.4510.65055 $50,194 $60,524 $75,000 $75,000 0% OFFICE/OTHER EQT MTN MATL 100.40.4510.65070 $0 $240 N/A MINOR EQUIPMENT & TOOLS 100.40.4510.65085 $20,193 $16,564 $20,000 $20,000 0% SAFETY EQUIPMENT 100.40.4510.65090 $5,013 $8,973 $5,000 $5,000 0% OFFICE SUPPLIES 100.40.4510.65095 $91 $0 N/A FITNESS INCENTIVE 100.40.4510.65141 $900 $2,500 N/A FURNITURE & FIXTURES 100.40.4510.65625 $0 $3,904 $4,500 $1,500 -66.7% WORKERS COMP TTD PYMTS (NON SWORN) 100.40.4510.66049 $16,939 $15,871 N/A Total Street Maintenance: $2,665,004 $2,143,260 $2,044,073 $2,157,709 5.6% Traf. Sig.& St Light Maint REGULAR PAY 100.40.4520.61010 $663,863 $795,120 $794,715 $814,568 2.5% OVERTIME PAY 100.40.4520.61110 $35,133 $33,858 $45,000 $40,000 -11.1% ANNUAL SICK LEAVE PAYOUT 100.40.4520.61420 $1,776 $595 N/A COMP / VACATION PAYOUTS 100.40.4520.61430 $0 $5,276 N/A HEALTH INSURANCE 100.40.4520.61510 $147,232 $168,377 $169,861 $134,806 -20.6% VISION INSURANCE 100.40.4520.61513 $516 $522 $523 $445 -14.9% LIFE INSURANCE 100.40.4520.61615 $460 $318 $346 $340 -1.7% SHOE ALLOWANCE 100.40.4520.61630 $1,800 $2,100 $2,100 $2,450 16.7% IMRF 100.40.4520.61710 $32,578 $28,532 $23,127 $33,465 44.7% SOCIAL SECURITY 100.40.4520.61725 $41,832 $50,024 $49,403 $50,656 2.5% MEDICARE 100.40.4520.61730 $9,783 $11,699 $11,554 $11,847 2.5% FESTIVAL LIGHTING 100.40.4520.64008 $1,935 $2,678 $5,000 $5,000 0% MATER. TO MAINT. IMP. 100.40.4520.65055 $219 $0 N/A OFFICE/OTHER EQT MTN MATL 100.40.4520.65070 $70,139 $107,969 $100,000 $100,000 0% MINOR EQUIPMENT & TOOLS 100.40.4520.65085 $2,729 $3,704 $3,000 $3,000 0% TRAFFIC CONTROL SUPPLI 100.40.4520.65115 $66,776 $69,493 $68,000 $68,000 0% Total Traf. Sig.& St Light Maint: $1,076,770 $1,280,266 $1,272,629 $1,264,577 -0.6% Maint-Snow & Ice REGULAR PAY 100.40.4550.61010 $7 $128 N/A OVERTIME PAY 100.40.4550.61110 $26,732 $0 $100,000 $100,000 0% SNOW OT 100.40.4550.61114 $283,906 $171,947 $325,000 $325,000 0% SNOW OT ADMIN SERV 100.40.4550.61115 $40,807 $11,500 $100,000 $100,000 0% HEALTH INSURANCE 100.40.4550.61510 $48,689 $32,360 N/A VISION INSURANCE 100.40.4550.61513 $96 $24 N/A LIFE INSURANCE 100.40.4550.61615 $141 $34 N/A INTEREST EXPENSE 100.40.4550.61655 $29 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 220 -- 220 of 483 -- IMRF 100.40.4550.61710 $12,600 $7,164 N/A SOCIAL SECURITY 100.40.4550.61725 $19,802 $11,100 N/A MEDICARE 100.40.4550.61730 $4,948 $2,596 N/A RENTALS 100.40.4550.62375 $12,000 $12,000 $40,000 $40,000 0% TOWING AND BOOTING CONTRACTS 100.40.4550.62451 $83,275 $7,920 $80,000 $80,000 0% SERVICE AGREEMENTS/ CONTRACTS 100.40.4550.62509 $10,250 $12,453 $18,000 $18,000 0% FOOD 100.40.4550.65025 $474 $192 $750 $1,250 66.7% MINOR EQUIPMENT & TOOLS 100.40.4550.65085 $23,609 $15,219 $25,000 $25,000 0% Total Maint-Snow & Ice: $567,335 $284,665 $688,750 $689,250 0.1% Total Public Works Agency: $14,297,876 $13,841,746 $15,868,893 $16,350,871 3% Total Expenditures: $14,297,876 $13,841,746 $15,868,893 $16,350,871 3% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 221 -- 221 of 483 -- Public Safety Pension Transfers In July 2023, the Evanston City Council approved Resolution 45-R-23, adopting a public safety pension policy for the City of Evanston. The goal of this policy to achieve full funding by 2040 and that on an annual basis 100% or more of the actuarially determined contribution is contributed to the Public Safety Pension Plans. The City Council also approved that a 6.5% assumed rate of return on investments be used in determining the required contribution. According to the policy, sources of pension contributions come from any one or more of the following: 1. A Pension Property Tax levy at the same level as the prior year adjusted for allocated ppr per item 2 below. 2. The maximum allowable PPRT allocation. 3. Additional unrestricted revenues net of expenses available in the General Fund. 4. An increase to the Pension Property Tax levy. 5. A portion of any unrestricted proceeds from asset sales or any non-recurring revenue sources. The full pension policy is on the City's website . Revenues Summary 19,990,105 $0 (0.00% vs. prior year) Public Safety Pension Transfers Budget vs. Actual Actual Budgeted FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M $25M City of Evanston | Budget Book 2025 Page 222 -- 222 of 483 -- Expenditures Summary The $29,596,344 in Public Safety Pension Transfers includes Property Taxes, PPRT, and General Fund reserves in accordance with Resolution 45-R-23. 29,596,344 $4,026,160 (15.75% vs. prior year) Public Safety Pension Transfers Budget vs. Actual Actual Budgeted FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M $25M $30M $35M Revenue Detail Revenue Non-Departmental Public Safety Pension Transfers PENSION PROPERTY TAX 100.99.9989.51017 $20,507,793 $20,466,167 $19,990,105 $19,990,105 0% PENSION PPRT 100.99.9989.51606 $605,000 $605,000 N/A Total Public Safety Pension Transfers: $21,112,793 $21,071,167 $19,990,105 $19,990,105 0% Total Non-Departmental: $21,112,793 $21,071,167 $19,990,105 $19,990,105 0% Total Revenue: $21,112,793 $21,071,167 $19,990,105 $19,990,105 0% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 223 -- 223 of 483 -- Expenditure Detail Expenditures Non-Departmental Public Safety Pension Transfers INTERDEPT TRANSFER PENSIONS 100.99.9989.62675 $21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7% Total Public Safety Pension Transfers: $21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7% Total Non-Departmental: $21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7% Total Expenditures: $21,112,793 $25,565,498 $25,570,184 $29,596,344 15.7% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 224 -- 224 of 483 -- Vacancy Adjustment The adopted budget includes a 6% vacancy adjustment in the General Fund based on current stafng levels. This assumes a lengthy hiring process for all new positions and existing vacancies, resulting in a potential net savings of $5.3 million for the General Fund. The FY 2024 budget included a 4% vacancy rate and the City currently has a vacancy rate of approximately 6.5%. Expenditures Summary -5,335,195 -$1,629,979 (43.99% vs. prior year) Vacancy Adjustment Budget vs. Actual FY2024 FY2025 $-6000000 $-5000000 $-4000000 $-3000000 $-2000000 $-1000000 $0 Expenditures by Expense Type Expense Objects Salary and Benefits SALARY ADJUSTMENTS 100.99.9988.61001 -$3,705,216.00 -$5,335,195.00 44% Total Salary and Benefits: -$3,705,216.00 -$5,335,195.00 44% Total Expense Objects: -$3,705,216.00 -$5,335,195.00 44% Name Account ID FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted Budget vs. FY2025 Budgeted (% Change) City of Evanston | Budget Book 2025 Page 225 -- 225 of 483 -- ALL FUNDS City of Evanston | Budget Book 2025 Page 226 -- 226 of 483 -- All Funds Summary This page shows a summary of all funds in the City's budget. Individual fund summaries can be found in the "All Funds" menu above. Summary The total adopted budget for FY 2025 includes revenues (excluding operating transfers and use of fund balance) of $317.3 million and expenditures (excluding operating transfers) of $338.7 million. This is the total expense for all funds, except for the Evanston Police and Fire Pension Funds which are established and controlled by separate pension boards. The difference between revenues and expenses is largely a drawdown of reserves and use of funds from bond issuances for capital projects. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $100M $200M $300M $400M $500M City of Evanston | Budget Book 2025 Page 227 -- 227 of 483 -- Fund Balance Projections The table below provides projected fund balances for all funds. This uses the projected ending fund balances for FY 2024 and the adopted FY 2025 budget to project the fund balances for the end of FY 2025. FY 2023 Audited Ending Fund Balance (12/31/23) FY 2024 Projected Ending Fund Balance (12/31/24)* FY 2025 Budgeted Revenues FY 2025 Budgeted Expenses Net FY 2025 Budgeted Ending Fund Balance GENERAL FUND 49,066,472 52,262,695 140,227,985 151,278,402 (11,050,417) 41,212,278 HUMAN SERVICES FUND 2,389,010 2,300,000 4,011,000 6,360,977 (2,349,977) (49,977) SPECIAL REVENUE FUNDS American Rescue Plan 2,034,971 2,034,971 18,062,975 18,062,975 - 2,034,971 General Assistance Fund 1,294,843 1,294,843 778,500 1,342,920 (564,420) 730,423 Reparations Fund 1,554,076 78,191 1,302,500 1,301,000 1,500 79,691 Sustainability Fund 787,299 1,164,362 1,572,000 1,706,513 (134,513) 1,029,849 Good Neighbor Fund 188,325 209,506 3,000,000 3,164,000 (164,000) 45,506 Motor Fuel Tax Fund 6,284,204 6,850,808 3,350,000 6,359,650 (3,009,650) 3,841,158 Emergency Telephone (E911) Fund 1,560,774 1,400,000 1,465,000 1,862,841 (397,841) 1,002,159 Foreign Fire Insurance Fund CDBG Fund 59,323 - 2,616,400 3,788,998 (1,172,598) (1,172,598) CDBG Loan Fund 390,964 - 306,565 306,565 - - Neighborhood Improvement Fund 22,885 23,443 - - - 23,443 HOME Fund 7,853 - 2,281,619 2,275,912 5,707 5,707 Affordable Housing Fund 2,770,626 4,264,966 1,220,000 2,362,480 (1,142,480) 3,122,486 LIBRARY FUNDS Library Fund 4,826,772 7,200,000 9,463,097 10,007,246 (544,149) 6,655,851 Library Debt Service Fund 2,781 2,781 576,946 576,946 - 2,781 Library Capital Improvement Fund (488,514) (646,314) 1,900,000 1,900,000 - (646,314) DEBT SERVICE FUND 2,905,036 3,000,000 14,598,640 15,988,861 (1,390,221) 1,609,779 TIF & SSA FUNDS Howard-Ridge TIF Fund 1,836,834 1,960,019 1,348,000 857,413 490,587 2,450,606 West Evanston TIF Fund 2,217,034 3,045,070 2,217,000 2,823,340 (606,340) 2,438,730 Dempster-Dodge TIF Fund 648,257 1,002,294 491,000 205,343 285,657 1,287,951 Chicago-Main TIF 222,045 984,818 1,305,000 1,158,000 147,000 1,131,818 Five Fifths TIF (137,389) 650,209 1,478,000 1,224,370 253,630 903,839 Special Service Area (SSA) #6 34,225 34,225 221,250 220,000 1,250 35,475 Special Service Area (SSA) #7 14,336 14,336 142,200 140,000 2,200 16,536 Special Service Area (SSA) #8 7,154 7,154 60,200 60,200 - 7,154 Special Service Area (SSA) #9 13,251 13,251 642,145 642,145 - 13,251 Special Service Area (SSA) #10 - - 92,624 90,000 2,624 2,624 CAPITAL PROJECT FUNDS Capital Improvements Fund (8,173,410) (3,500,000) 26,327,000 26,222,000 105,000 (3,395,000) Crown Construction Fund 4,804,107 5,172,212 1,010,000 788,429 221,571 5,393,783 Crown Community Center Maintenance 665,041 820,000 175,000 175,000 - 820,000 City of Evanston | Budget Book 2025 Page 228 -- 228 of 483 -- Special Assessment Fund 563,058 1,346,188 220,000 1,880,681 (1,660,681) (314,493) ENTERPRISE FUNDS Parking System Fund 2,535,070 2,900,000 9,858,900 11,883,699 (2,024,799) 875,201 Sewer Fund 8,587,274 10,800,000 8,161,000 10,483,001 (2,322,001) 8,477,999 Solid Waste Fund 2,931,152 3,500,000 6,710,350 6,925,058 (214,708) 3,285,292 Water Fund 5,431,051 13,000,000 64,543,335 68,788,582 (4,245,247) 8,754,753 INTERNAL SERVICE FUNDS Fleet Services Fund^ 1,381,521 1,500,000 4,261,140 4,204,265 56,875 1,556,875 Equipment Replacement Fund^ 3,449,978 5,000,000 2,426,885 5,496,912 (3,070,027) 1,929,973 Insurance Fund^ 3,290,132 3,850,000 23,241,654 22,373,693 867,961 4,717,961 *As of December 4, 2023. ^Cash Basis Below is a list of funds that are budgeted to be +/- 10% by the end of the Fiscal Year: General Fund The fund balance is expected to decrease by 21%. As part of the FY 2025 Budget Planning Process, City Council approved a $11.1M budget decit in the General Fund to draw down on excess reserves in the fund. The primary driver for this budgeted decit is the cost of increased wages and meeting public safety pension obligations for 100% funding by 2040. Human Services Fund The fund balance is expected to decrease by 102%. The decrease is part of a planned draw-down of built up reserves to support the community grants program, the Mayor's Summer Youth Program, and the Crisis Alternative Response (CARE) program. The City will use FY 2025 to nd revenues sources to balance this fund by FY 2026. American Rescue Plan Fund The fund balance is expected to decrease by 95%. The decrease is a result of the planned use of the ARPA dollars as allocated by City Council for a variety of programs and services. General Assistance Fund The fund balance is expected to decrease by 44%. The decrease is caused by a one-time net-neutral change in the Property Tax levy in the General Fund. The Property Tax Levy was reduced by $300,000 in the GA Fund for FY 2025 and increased by $300,000 in the General Fund. Sustainability Fund The fund balance is expected to decrease by 12%. The decrease is the result of a planned draw-down of reserves to increase our investment in sustainability programs. Good Neighbor Fund The fund balance is expected to decrease by 78%. The decrease is the result of a planned draw-down of the fund balance for implementing initiatives to support marginalized members of the community. Motor Fuel Tax Fund The fund balance is expected to decrease by 44%. The decrease is the result of additional one-time capital expenditures for repairing roads and sidewalks. Emergency Telephone (E911) Fund The fund balance is expected to decrease by 28%. The decrease is the result of a planned draw-down of the fund balance for one-time capital expenses related to radio and software replacement. CDBG Fund The fund balance is expected to decrease by more than 10% in FY 2025. CDBG allocation is subject to federal appropriation. A $1.1 million CIP project is budgeted but is contingent on allocation amount from the federal government. Affordable Housing Fund The fund balance is expected to decrease by 27%. The decrease is a planned draw-down of the fund balance to support City of Evanston | Budget Book 2025 Page 229 -- 229 of 483 -- affordable housing projects in FY 2025. Debt Service Fund The fund balance is expected to decrease by 46%. The decrease is a planned draw-down on the fund balance to support the debt service on new GO Bonds issued in 2024, in lieu of raising property taxes in FY 2025 for this debt service. Howard-Ridge TIF The fund balance is expected to increase by 25%. The increase is the result of the projected timing of capital projects in FY 2025 and future scal years. West Evanston TIF The fund balance is expected to decrease by 20%. The decrease is a planned draw-down of the fund balance for potential property acquisition. Dempster-Dodge TIF The fund balance is expected to increase by 29%. The increase is the result of the projected timing of capital projects in FY 2025 and future scal years. Chicago-Main TIF The fund balance is expected to increase by 15%. The increase is a planned budget surplus for future capital investment in this TIF. Five-Fifths TIF The fund balance is expected to increase by 39%. The increase is a planned budget surplus for future capital investment in this TIF. Special Service Area (SSA) #7 The fund balance is expected to increase by 15%. The increase is due to higher than budgeted property tax returns. The full amount of property taxes collected will ultimately be refunded to the SSA as long as it remains active. Special Assessment Fund The fund balance is expected to decrease by 123%. The decrease is a planned draw-down of the fund balance for alleyway improvements. Parking System Fund The fund balance is expected to decrease by 70%. The decrease is a planned draw-down on the fund balance for capital improvements at city owned garages. Sewer Fund The fund balance is expected to decrease by 22%. The decrease is the result of a planned draw-down on excess reserves for vehicles that were budgeted in FY 2024 that won't be delivered until FY 2025. Water Fund The fund balance is expected to decrease by 33%. The decrease is the result of a planned drawn-down on excess reserves for capital projects that received revenue in FY 2024 but will be expensed in FY 2025. Equipment Replacement Fund: The fund balance is expected to decrease by 61%. This is an internal service fund supported by the General Fund. The decrease in fund balance is a result of carry-over costs from vehicles budgeted in past scal years and the acquisition of a $2.3M re truck that is expected to be delivered in FY 2025. Insurance Fund The fund balance is expected to increase by 23%. This is an internal service fund that is supported by the General Fund and several other funds. The increase in fund balance is as a result of an increase in the internal transfers from other funds for insurance and worker's comp costs in this fund. City of Evanston | Budget Book 2025 Page 230 -- 230 of 483 -- Expenditures by Fund Expenditures by Fund General Fund (38.3%) General Fund (38.3%) General Fund (38.3%) Water Fund (17.4%) Water Fund (17.4%) Water Fund (17.4%) Capital Improvements Fund (6.6%) Capital Improvements Fund (6.6%) Capital Improvements Fund (6.6%) Insurance Fund (5.7%) Insurance Fund (5.7%) Insurance Fund (5.7%) American Rescue Plan (4.6%) American Rescue Plan (4.6%) American Rescue Plan (4.6%) Debt Service Fund (4%) Debt Service Fund (4%) Debt Service Fund (4%) Parking System Fund (3%) Parking System Fund (3%) Parking System Fund (3%) Sewer Fund (2.7%) Sewer Fund (2.7%) Sewer Fund (2.7%) Library Fund (2.5%) Library Fund (2.5%) Library Fund (2.5%) Solid Waste Fund (1.8%) Solid Waste Fund (1.8%) Solid Waste Fund (1.8%) Human Services Fund (1.6%) Human Services Fund (1.6%) Human Services Fund (1.6%) Motor Fuel Tax Fund (1.6%) Motor Fuel Tax Fund (1.6%) Motor Fuel Tax Fund (1.6%) Equipment Replacement Fund (1.4%) Equipment Replacement Fund (1.4%) Equipment Replacement Fund (1.4%) Fleet Services Fund (1.1%) Fleet Services Fund (1.1%) Fleet Services Fund (1.1%) CDBG Fund (1%) CDBG Fund (1%) CDBG Fund (1%) Good Neighbor Fund (0.8%) Good Neighbor Fund (0.8%) Good Neighbor Fund (0.8%) City of Evanston | Budget Book 2025 Page 231 -- 231 of 483 -- General Fund $116,484,137 $143,029,844 $143,927,543 $151,278,402 5.1% Human Services Fund $2,562,719 $4,246,737 $5,258,432 $6,360,977 21% American Rescue Plan $7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1% General Assistance Fund $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5% Reparations Fund $272,499 $2,261,405 $3,501,000 $1,301,000 -62.8% Sustainability Fund $238,368 $567,747 $2,000,488 $1,706,513 -14.7% Good Neighbor Fund $174,555 $557,887 $3,314,000 $3,164,000 -4.5% Library Fund $7,863,330 $7,762,567 $9,941,147 $10,007,246 0.7% Motor Fuel Tax Fund $4,401,563 $2,831,512 $6,620,000 $6,359,650 -3.9% Emergency Telephone (E911) Fund $1,649,923 $1,664,398 $1,777,823 $1,862,841 4.8% Foreign Fire Insurance $238,583 $261,615 $200,000 N/A Special Service Area (SSA) #9 $593,856 $640,515 $575,000 $642,145 11.7% CDBG Fund $2,332,271 $2,020,464 $3,115,538 $3,788,998 21.6% CDBG Loan Fund $17,638 $151,862 $440,000 $306,565 -30.3% Home Fund $360,412 $104,159 $2,021,202 $2,275,912 12.6% Affordable Housing Fund $540,780 $487,487 $2,927,538 $2,362,480 -19.3% Library Debt Service Fund $504,988 $507,913 $574,677 $576,946 0.4% Debt Service Fund $15,703,413 $15,203,557 $15,466,634 $15,988,861 3.4% Howard-Ridge TIF Fund $1,889,560 $1,553,879 $478,513 $857,413 79.2% West Evanston TIF Fund $2,378,521 $2,282,700 $4,407,000 $2,823,340 -35.9% Dempster-Dodge TIF Fund $181,791 $185,426 $178,857 $205,343 14.8% Chicago-Main TIF $418,529 $2,722,028 $797,490 $1,158,000 45.2% Special Service Area (SSA) #6 $221,862 $206,759 $220,000 $220,000 0% Special Service Area (SSA) #7 $147,094 $144,223 $140,000 $140,000 0% Special Service Area (SSA) #8 $61,162 $60,632 $60,200 $60,200 0% Special Service Area (SSA) #10 $90,000 N/A Five-Fifths Fund $135,901 $920,970 $100,000 $1,224,370 1,124.4% Library Capital Improvement Fd $173,737 $1,192,903 $550,000 $1,900,000 245.5% Capital Improvements Fund $12,574,553 $14,164,514 $25,218,500 $26,222,000 4% Crown Construction Fund $1,117,055 $1,013,010 $819,178 $788,429 -3.8% Crown Maintenance Fund $34,951 $0 $175,000 $175,000 0% Special Assessment Fund $1,036,322 $1,137,031 $878,202 $1,880,681 114.2% Parking System Fund $11,862,976 $12,888,981 $9,431,364 $11,883,699 26% Water Fund $30,372,123 $18,907,145 $87,557,403 $68,788,582 -21.4% Water Depr Imprv &Extension Fund -$11,417,990 $2,776,160 N/A Sewer Fund $7,089,513 $7,604,285 $11,406,267 $10,483,001 -8.1% Solid Waste Fund $5,604,988 $6,191,417 $7,273,783 $6,925,058 -4.8% Fleet Services Fund $3,506,681 $4,137,721 $4,213,122 $4,204,265 -0.2% Equipment Replacement Fund $1,514,557 $1,596,799 $3,365,167 $5,496,912 63.3% Insurance Fund $17,218,850 $19,192,139 $22,994,770 $22,373,693 -2.7% Total: $248,725,277 $289,703,603 $408,254,820 $395,488,418 -3.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 232 -- 232 of 483 -- Expenditures by Expense Type Budgeted Expenditures by Expense Type Salary and Benefits (30%) Salary and Benefits (30%) Salary and Benefits (30%) Capital Outlay (21.9%) Capital Outlay (21.9%) Capital Outlay (21.9%) Services and Supplies (17.5%) Services and Supplies (17.5%) Services and Supplies (17.5%) Insurance and Other Chargebacks (14.1%) Insurance and Other Chargebacks (14.1%) Insurance and Other Chargebacks (14.1%) Debt Service (6.5%) Debt Service (6.5%) Debt Service (6.5%) Interfund Transfers (5.3%) Interfund Transfers (5.3%) Interfund Transfers (5.3%) Miscellaneous (3.9%) Miscellaneous (3.9%) Miscellaneous (3.9%) Community Sponsored Organizations (0.9%) Community Sponsored Organizations (0.9%) Community Sponsored Organizations (0.9%) Contingencies (0.03%) Contingencies (0.03%) Contingencies (0.03%) Expense Objects Salary and Benefits $86,180,032 $103,005,896 $115,234,008 $118,705,458 3% Services and Supplies $42,451,405 $49,052,066 $67,348,443 $69,031,337 2.5% Miscellaneous $3,208,842 $5,923,045 $19,592,403 $15,407,092 -21.4% Capital Outlay $19,719,009 $25,748,034 $107,376,067 $86,526,055 -19.4% Interfund Transfers $21,704,258 $23,219,313 $20,763,356 $20,870,312 0.5% Community Sponsored Organizations $1,597,026 $1,443,543 $789,000 $3,432,000 335% Insurance and Other Chargebacks $43,744,422 $51,199,038 $52,533,803 $55,691,398 6% Debt Service $18,228,574 $17,681,868 $24,490,740 $25,699,766 4.9% Depreciation Expense $11,853,112 $12,158,017 N/A Contingencies $38,597 $272,783 $127,000 $125,000 -1.6% Total Expense Objects: $248,725,277 $289,703,603 $408,254,820 $395,488,418 -3.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 233 -- 233 of 483 -- Revenues by Source Projected 2025 Revenues by Source Other Revenue (25.5%) Other Revenue (25.5%) Other Revenue (25.5%) Other Taxes (19.7%) Other Taxes (19.7%) Other Taxes (19.7%) Charges for Services (19.3%) Charges for Services (19.3%) Charges for Services (19.3%) Property Taxes (18.1%) Property Taxes (18.1%) Property Taxes (18.1%) Intergovernmental Revenue (5.3%) Intergovernmental Revenue (5.3%) Intergovernmental Revenue (5.3%) Interfund Transfers (4.4%) Interfund Transfers (4.4%) Interfund Transfers (4.4%) Licenses, Permits and Fees (2.9%) Licenses, Permits and Fees (2.9%) Licenses, Permits and Fees (2.9%) Insurance (2.9%) Insurance (2.9%) Insurance (2.9%) Fines and Forfeitures (1.2%) Fines and Forfeitures (1.2%) Fines and Forfeitures (1.2%) Interest Income (0.6%) Interest Income (0.6%) Interest Income (0.6%) Workers Compensation and Liability (0.2%) Workers Compensation and Liability (0.2%) Workers Compensation and Liability (0.2%) Revenue Source Property Taxes $61,685,604 $64,012,129 $61,090,201 $64,722,257 5.9% Other Taxes $74,960,563 $71,770,191 $69,325,000 $70,165,000 1.2% Licenses, Permits and Fees $10,715,960 $7,904,311 $8,261,450 $10,298,300 24.7% Charges for Services $59,918,477 $61,886,921 $65,437,774 $68,809,834 5.2% Fines and Forfeitures $4,082,688 $4,458,841 $3,725,000 $4,385,000 17.7% Intergovernmental Revenue $21,451,972 $17,403,155 $14,905,949 $18,955,203 27.2% Other Revenue $16,466,489 $17,398,197 $124,567,540 $90,903,771 -27% Interest Income $2,167,448 $5,804,573 $825,100 $1,970,100 138.8% Interfund Transfers $18,210,115 $22,663,027 $14,659,330 $15,603,037 6.4% Workers Compensation and Liability $784,445 $1,229,729 $886,000 $886,000 0% Insurance $8,997,191 $9,506,290 $10,107,586 $10,200,654 0.9% Library Revenue $105,841 $114,761 $109,394 $82,000 -25% Total Revenue Source: $279,546,793 $284,152,126 $373,900,324 $356,981,156 -4.5% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 234 -- 234 of 483 -- Revenues by Fund 2024 Revenues by Fund General Fund (42.4%) General Fund (42.4%) General Fund (42.4%) Water Fund (18.1%) Water Fund (18.1%) Water Fund (18.1%) Capital Improvements Fund (7.4%) Capital Improvements Fund (7.4%) Capital Improvements Fund (7.4%) Insurance Fund (6.5%) Insurance Fund (6.5%) Insurance Fund (6.5%) Debt Service Fund (4.5%) Debt Service Fund (4.5%) Debt Service Fund (4.5%) Parking System Fund (2.8%) Parking System Fund (2.8%) Parking System Fund (2.8%) Library Fund (2.7%) Library Fund (2.7%) Library Fund (2.7%) Sewer Fund (2.3%) Sewer Fund (2.3%) Sewer Fund (2.3%) Solid Waste Fund (1.9%) Solid Waste Fund (1.9%) Solid Waste Fund (1.9%) Fleet Services Fund (1.2%) Fleet Services Fund (1.2%) Fleet Services Fund (1.2%) Human Services Fund (1.1%) Human Services Fund (1.1%) Human Services Fund (1.1%) Motor Fuel Tax Fund (0.9%) Motor Fuel Tax Fund (0.9%) Motor Fuel Tax Fund (0.9%) Good Neighbor Fund (0.8%) Good Neighbor Fund (0.8%) Good Neighbor Fund (0.8%) CDBG Fund (0.7%) CDBG Fund (0.7%) CDBG Fund (0.7%) City of Evanston | Budget Book 2025 Page 235 -- 235 of 483 -- American Rescue Plan Act (ARPA) Fund (170) The American Rescue Plan Act (ARPA) aims to support state, local, territorial and Tribal governments by providing resources to: Respond to the COVID-19 pandemic Address its economic fallout Lay the foundation for a strong and equitable recovery The City of Evanston received approximately $43 million in Federal American Rescue Plan Act funding. Half of the funding was received in 2021, and the second half of the funding was received in 2022. Summary The American Rescue Plan Act (ARPA) Fund is projecting $650,000 in revenues and $16,562,975 in expenses (excluding $1,500,000 in transfers out) in the FY 2025 budget. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2021 FY2022 FY2023 FY2024 FY2025 $0 $5M $10M $15M $20M $25M $30M Revenues by Source Revenue Source Intergovernmental Revenue $7,659,448 $7,434,037 N/A Other Revenue $0 $35,881 N/A Interest Income $504,627 $1,467,919 $50,000 $650,000 1,200% Total Revenue Source: $8,164,075 $8,937,837 $50,000 $650,000 1,200% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 236 -- 236 of 483 -- Expenditures by Type Budgeted Expenditures by Expense Type Expenditures by Type Miscellaneous (46.5%) Miscellaneous (46.5%) Miscellaneous (46.5%) Services and Supplies (16.5%) Services and Supplies (16.5%) Services and Supplies (16.5%) Community Sponsored Community Sponsored Organizations (14.1%) Organizations (14.1%) Community Sponsored Organizations (14.1%) Capital Outlay (13.5%) Capital Outlay (13.5%) Capital Outlay (13.5%) Interfund Transfers (8.3%) Interfund Transfers (8.3%) Interfund Transfers (8.3%) Salary and Benefits (0.6%) Salary and Benefits (0.6%) Salary and Benefits (0.6%) Insurance and Other Chargebacks (0.6%) Insurance and Other Chargebacks (0.6%) Insurance and Other Chargebacks (0.6%) Expense Objects Salary and Benefits $2,167,682 $437,998 $115,871 N/A Services and Supplies $259,630 $1,319,255 $3,275,000 $2,977,080 -9.1% Miscellaneous $681,903 $1,208,948 $10,294,191 $8,396,724 -18.4% Capital Outlay $546,429 $1,774,354 $10,188,900 $2,431,300 -76.1% Interfund Transfers $3,900,000 $2,600,000 $1,250,000 $1,500,000 20% Community Sponsored Organizations $23,693 $0 $2,542,000 N/A Insurance and Other Chargebacks $80,112 $93,482 $100,000 $100,000 0% Total Expense Objects: $7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Line Item Detail - Revenue Revenue Non-Departmental American Rescue Plan $8,164,075 $8,937,837 $50,000 $650,000 1,200% Total Non- Departmental: $8,164,075 $8,937,837 $50,000 $650,000 1,200% Total Revenue: $8,164,075 $8,937,837 $50,000 $650,000 1,200% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 237 -- 237 of 483 -- Line Item Detail - Expenses Expenditures Non-Departmental American Rescue Plan OTHER PROGRAM COSTS 170.99.1700.62490 $0 $35,084 $3,000,000 N/A BANK SERVICE CHARGES 170.99.1700.62705 $17 $0 N/A SUMMER YOUTH EMPLOYMENT 170.99.1700.63045 $1,251 $0 N/A FURNITURE & FIXTURES 170.99.1700.65625 $10,562 N/A UNREALIZED LOSS ON INVESTMENTS 170.99.1700.68015 -$20,315 $0 N/A TRANSFER TO PARKING FUND 170.99.1700.69505 $2,300,000 $1,100,000 N/A TRANSFER TO EQUIPMENT REPLACEMENT 170.99.1700.69601 $1,600,000 $1,500,000 $1,250,000 $1,500,000 20% Total American Rescue Plan: $3,880,954 $2,645,646 $4,250,000 $1,500,000 -64.7% Community Violence Intervention REGULAR PAY 170.99.9912.61010 $139,898 $109,158 N/A PERMANENT PART-TIME 170.99.9912.61050 $0 $855 N/A SEASONAL EMPLOYEES 170.99.9912.61060 $59,265 $49,717 N/A OVERTIME PAY 170.99.9912.61110 $12,308 $3,216 N/A HEALTH INSURANCE 170.99.9912.61510 $25,800 $18,009 N/A VISION INSURANCE 170.99.9912.61513 $0 $57 N/A LIFE INSURANCE 170.99.9912.61615 $129 $92 N/A IMRF 170.99.9912.61710 $7,345 $3,628 N/A SOCIAL SECURITY 170.99.9912.61725 $12,112 $10,162 N/A MEDICARE 170.99.9912.61730 $2,833 $2,324 N/A OTHER PROGRAM COSTS 170.99.9912.62490 $39,951 $0 N/A SUMMER YOUTH EMPLOYMENT 170.99.9912.63045 $0 $1,395 N/A PUBLIC SERVICE - Curt's Cafe 170.99.9912.63166 $23,693 $0 N/A Total Community Violence Intervention: $323,334 $198,612 N/A Business District Strategies OTHER IMPROVEMENTS 170.99.9922.65515 $63,655 $58,845 $130,000 N/A Total Business District Strategies: $63,655 $58,845 $130,000 N/A Guranteed Income Program OTHER PROGRAM COSTS 170.99.9937.62490 $168,626 $474,997 $17,000 $956,000 5,523.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 238 -- 238 of 483 -- Total Guranteed Income Program: $168,626 $474,997 $17,000 $956,000 5,523.5% Vehicle Lead Service Rplcmnt AUTOMOTIVE EQUIPMENT 170.99.9952.65550 $292,014 $18,335 $680,000 $690,000 1.5% Total Vehicle Lead Service Rplcmnt: $292,014 $18,335 $680,000 $690,000 1.5% ARPA Admin REGULAR PAY 170.99.9971.61010 $9,060 $0 $88,866 N/A HEALTH INSURANCE 170.99.9971.61510 $16,251 N/A IMRF 170.99.9971.61710 $3,955 N/A SOCIAL SECURITY 170.99.9971.61725 $5,510 N/A MEDICARE 170.99.9971.61730 $1,289 N/A SERVICE AGREEMENTS/ CONTRACTS 170.99.9971.62509 $28,658 $213,682 $500,000 $350,000 -30% OTHER CHARGES- CHARGEBACK 170.99.9971.62740 $80,112 $93,482 $100,000 $100,000 0% MINOR EQUIPMENT & TOOLS 170.99.9971.65085 $0 $1,179 N/A Total ARPA Admin: $117,830 $308,343 $600,000 $565,871 -5.7% Participatory Budgeting-Nu OTHER PROGRAM COSTS 170.99.9972.62490 $7,720 $92,308 N/A OTHER IMPROVEMENTS 170.99.9972.65515 $0 $0 $3,000,000 N/A Total Participatory Budgeting-Nu: $7,720 $92,308 $3,000,000 N/A Lead Service Line Replacement OTHER IMPROVEMENTS 170.99.9902.65515 $17,760 $265,239 $1,900,000 $25,000 -98.7% Total Lead Service Line Replacement: $17,760 $265,239 $1,900,000 $25,000 -98.7% Living Room Program OTHER IMPROVEMENTS 170.99.9911.65515 $0 $0 $900,000 N/A COMMUNITY SPONSORED ORGANIZATIONS 170.99.9911.67010 $800,000 N/A Total Living Room Program: $0 $0 $900,000 $800,000 -11.1% The Aux Project OTHER IMPROVEMENTS 170.99.9913.65515 $123,000 $377,079 $665,900 N/A Total The Aux Project: $123,000 $377,079 $665,900 N/A The Northlight Theatre Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 239 -- 239 of 483 -- OTHER IMPROVEMENTS 170.99.9914.65515 $0 $577,959 $2,000,000 $745,000 -62.7% Total The Northlight Theatre: $0 $577,959 $2,000,000 $745,000 -62.7% Streetplus Clean Team SERVICE AGREEMENTS/ CONTRACTS 170.99.9915.62509 $0 $507,458 N/A Total Streetplus Clean Team: $0 $507,458 N/A Workforce Development- Aspire REGULAR PAY 170.99.9921.61010 $0 $99,151 N/A PERMANENT PART-TIME 170.99.9921.61050 $327 N/A SEASONAL EMPLOYEES 170.99.9921.61060 $18,707 $225,254 $37,080 N/A OVERTIME PAY 170.99.9921.61110 $0 $5,002 N/A HEALTH INSURANCE 170.99.9921.61510 $19,998 N/A LIFE INSURANCE 170.99.9921.61615 $23 N/A IMRF 170.99.9921.61710 $905 $4,273 N/A SOCIAL SECURITY 170.99.9921.61725 $1,160 $20,417 N/A MEDICARE 170.99.9921.61730 $271 $4,509 N/A OTHER PROGRAM COSTS 170.99.9921.62490 $21,020 N/A Total Workforce Development-Aspire: $21,044 $378,956 $58,100 N/A Rehiring Public Sector Staff REGULAR PAY 170.99.9923.61010 $1,176,541 $103,211 N/A PERMANENT PART-TIME 170.99.9923.61050 $4,744 $2,257 N/A SEASONAL EMPLOYEES 170.99.9923.61060 $12,826 $0 N/A OVERTIME PAY 170.99.9923.61110 $28,423 $2,703 N/A HEALTH INSURANCE 170.99.9923.61510 $202,403 $18,663 N/A LIFE INSURANCE 170.99.9923.61615 $1,109 $71 N/A CELL PHONE ALLOWANCE 170.99.9923.61626 $570 $30 N/A IMRF 170.99.9923.61710 $53,188 $2,990 N/A SOCIAL SECURITY 170.99.9923.61725 $66,021 $5,370 N/A MEDICARE 170.99.9923.61730 $17,378 $1,501 N/A Total Rehiring Public Sector Staff: $1,563,205 $136,795 N/A One Stop Shop OTHER IMPROVEMENTS 170.99.9932.65515 $50,000 $75,000 $400,000 $450,000 12.5% Total One Stop Shop: $50,000 $75,000 $400,000 $450,000 12.5% Small/Medium Landlord Assistance OTHER PROGRAM COSTS 170.99.9933.62490 $0 $124,012 $375,000 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 240 -- 240 of 483 -- Total Small/Medium Landlord Assistance: $0 $124,012 $375,000 N/A Crosswalk Improvments OTHER IMPROVEMENTS 170.99.9935.65515 $0 $91,719 $200,000 $208,300 4.2% Total Crosswalk Improvments: $0 $91,719 $200,000 $208,300 4.2% Welcoming Center - Family Focus OTHER PROGRAM COSTS 170.99.9936.62490 $0 $137,462 $317,191 $80,000 -74.8% Total Welcoming Center - Family Focus: $0 $137,462 $317,191 $80,000 -74.8% HDOC SERVICE AGREEMENTS/ CONTRACTS 170.99.9938.62509 $0 $0 $1,500,000 $1,500,000 0% Total HDOC: $0 $0 $1,500,000 $1,500,000 0% MCGAW YMCA OTHER PROGRAM COSTS 170.99.9939.62490 $0 $0 $3,000,000 $1,866,000 -37.8% Total MCGAW YMCA: $0 $0 $3,000,000 $1,866,000 -37.8% Family Focus Rehab OTHER PROGRAM COSTS 170.99.9940.62490 $0 $274,700 $3,000,000 $2,148,300 -28.4% Total Family Focus Rehab: $0 $274,700 $3,000,000 $2,148,300 -28.4% City Workers Payout REGULAR PAY 170.99.9941.61010 $405,482 $0 N/A Total City Workers Payout: $405,482 $0 N/A Childcare Workers Premium Pay OTHER PROGRAM COSTS 170.99.9942.62490 $483,900 $0 N/A Total Childcare Workers Premium Pay: $483,900 $0 N/A Comprehensive Plan OTHER PROGRAM COSTS 170.99.9943.62490 $0 $0 $150,000 $139,028 -7.3% SERVICE AGREEMENTS/ CONTRACTS 170.99.9943.62509 $0 $0 $600,000 $750,000 25% Total Comprehensive Plan: $0 $0 $750,000 $889,028 18.5% Permit Software SOFTWARE MAINTENANCE 170.99.9950.62236 $135,909 $266,376 $675,000 $340,000 -49.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 241 -- 241 of 483 -- Total Permit Software: $135,909 $266,376 $675,000 $340,000 -49.6% General Fund Operations SERVICE AGREEMENTS/ CONTRACTS 170.99.9964.62509 $0 $35,538 N/A OTHER IMPROVEMENTS 170.99.9964.65515 $0 $299,617 $313,000 $313,000 0% Total General Fund Operations: $0 $335,155 $313,000 $313,000 0% Participatory Budgeting OTHER PROGRAM COSTS 170.99.9973.62490 $770 $68,991 $435,000 $435,000 0% FOOD 170.99.9973.65025 $1,840 $19,558 N/A OFFICE SUPPLIES 170.99.9973.65095 $2,406 $493 N/A COMMUNITY SPONSORED ORGANIZATIONS 170.99.9973.67010 $1,742,000 N/A Total Participatory Budgeting: $5,017 $89,042 $435,000 $2,177,000 400.5% Evanston Thrives OTHER PROGRAM COSTS 170.99.9924.62490 $0 $2,751,376 N/A Total Evanston Thrives: $0 $2,751,376 N/A Total Non-Departmental: $7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1% Total Expenditures: $7,659,448 $7,434,037 $25,108,091 $18,062,975 -28.1% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 242 -- 242 of 483 -- General Assistance Fund (175) The General Assistance Program is mandated by the State of Illinois, is administered by the City of Evanston, and is supported by Evanston tax revenues. The program provides monthly nancial assistance to Evanston residents who are not eligible for other forms of state or federal nancial assistance and do not have the resources to support their basic needs. The goals of the General Assistance Program are to assist individuals and prepare them to become employment-ready through resources available in the General Assistance program as well as through programs administered by other City departments. Services will be delivered through a comprehensive system of care, which emphasizes identifying the most appropriate, least restrictive setting to promote the highest level of functioning. The Emergency Assistance Services Program is administered through the General Assistance Program and is available to all City of Evanston residents who meet income and asset guidelines as established by the General Assistance Ofce. The Emergency Assistance Program is operated and funded by the General Assistance Program and is provided according to adopted and written standards set forth by the General Assistance Program. Emergency Assistance benets can only be issued once in a 12-month period and must meet the denition of an emergency or life- threatening situation, such as imminent eviction, utility disconnection, and/or food insecurities. Summary The General Assistance Fund is projecting $778,500 in revenues and $1,342,920 in expenses in the FY 2025 budget. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $500K $1M $1.5M City of Evanston | Budget Book 2025 Page 243 -- 243 of 483 -- Revenues by Source The General Assistance Fund is supported primarily through a dedicated property tax levy. Projected 2025 Revenues by Source Property Taxes (96.3%) Property Taxes (96.3%) Property Taxes (96.3%) Other Revenue (3.5%) Other Revenue (3.5%) Other Revenue (3.5%) Interest Income (0.1%) Interest Income (0.1%) Interest Income (0.1%) Revenue Source Property Taxes $1,340,034 $1,342,956 $1,050,000 $750,000 -28.6% Other Revenue $27,828 $0 $27,500 $27,500 0% Interest Income $12,267 $56,678 $1,000 $1,000 0% Total Revenue Source: $1,380,128 $1,399,634 $1,078,500 $778,500 -27.8% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 244 -- 244 of 483 -- Expenditures by Type The General Assistance Fund supports 4.25 FTE employees. Services and Supplies includes amounts distributed through General Assistance and Emergency Assistance programs. Budgeted Expenditures by Expense Type Expenditures by Type Services and Supplies (57.7%) Services and Supplies (57.7%) Services and Supplies (57.7%) Salary and Benefits (41.7%) Salary and Benefits (41.7%) Salary and Benefits (41.7%) Miscellaneous (0.5%) Miscellaneous (0.5%) Miscellaneous (0.5%) Expense Objects Salary and Benefits $475,290 $542,276 $539,408 $560,420 3.9% Services and Supplies $524,590 $527,722 $874,482 $775,500 -11.3% Miscellaneous $4,178 $21,178 $7,000 $7,000 0% Total Expense Objects: $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 245 -- 245 of 483 -- Line Item Detail - Revenue Revenue Health General Assistance Admin PROPERTY TAXES 175.24.4605.51015 $1,340,034 $1,342,956 $1,050,000 $750,000 -28.6% SSI REIMBURSEMENT 175.24.4605.56057 $27,828 $0 $27,500 $27,500 0% INVESTMENT INCOME 175.24.4605.56501 $12,267 $56,678 $1,000 $1,000 0% Total General Assistance Admin: $1,380,128 $1,399,634 $1,078,500 $778,500 -27.8% Total Health: $1,380,128 $1,399,634 $1,078,500 $778,500 -27.8% Total Revenue: $1,380,128 $1,399,634 $1,078,500 $778,500 -27.8% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) Line Item Detail - Expenses Expenditures Health General Assistance Admin REGULAR PAY 175.24.4605.61010 $362,848 $421,831 $423,390 $436,767 3.2% PERMANENT PART-TIME 175.24.4605.61050 $615 $0 N/A OVERTIME PAY 175.24.4605.61110 $439 $4,119 $1,500 $1,500 0% HEALTH INSURANCE 175.24.4605.61510 $66,358 $68,295 $68,082 $70,856 4.1% VISION INSURANCE 175.24.4605.61513 $256 $256 $256 $256 -0.1% LIFE INSURANCE 175.24.4605.61615 $212 $138 $154 $158 2.5% AUTO ALLOWANCE 175.24.4605.61625 $934 $934 $934 $934 0% CELL PHONE ALLOWANCE 175.24.4605.61626 $729 $603 $729 $225 -69.1% IMRF 175.24.4605.61710 $16,922 $14,567 $12,321 $16,720 35.7% SOCIAL SECURITY 175.24.4605.61725 $21,024 $25,528 $25,877 $26,655 3% MEDICARE 175.24.4605.61730 $4,954 $6,006 $6,164 $6,350 3% MEDICAL/HOSPITAL SERVICES 175.24.4605.62270 $813 $0 N/A POSTAGE CHARGEBACKS 175.24.4605.62275 $0 $0 $800 N/A TRAINING & TRAVEL 175.24.4605.62295 $907 $200 $2,500 $1,000 -60% MEMBERSHIP DUES 175.24.4605.62360 $0 $0 $300 N/A COPY MACHINE CHARGES 175.24.4605.62380 $0 $0 $500 N/A OTHER PROGRAM COSTS 175.24.4605.62490 $4,178 $20,678 $7,000 $7,000 0% BANK FEES 175.24.4605.62703 $1,000 N/A CREDIT CARD FEES 175.24.4605.62705 $736 $738 $2,050 N/A TELECOMMUNICATIONS - WIRELESS 175.24.4605.64540 $1,687 $0 N/A RENTAL EXPENSE- GA CLIENT 175.24.4605.64566 $291,296 $304,408 $466,000 $400,000 -14.2% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 246 -- 246 of 483 -- PERSONAL EXPENSE- GA CLIENT 175.24.4605.64567 $167,230 $166,686 $285,000 $250,000 -12.3% TRANSPORTATION EXPENSE- GA CLIENT 175.24.4605.64568 $0 $0 $5,000 N/A CHILDCARE EXPENSES - GA CLIENT 175.24.4605.64569 $0 $0 $15,000 N/A CLIENT OTHER NEEDS- GA CLIENT 175.24.4605.64570 $337 $2,061 $11,000 $5,000 -54.5% ALL OTHER PHYSICIANS- GA CLIENT 175.24.4605.64573 $0 $0 $500 N/A MEDICAL EXPENSES - GA CLIENT 175.24.4605.64574 $0 $0 $300 N/A PSYCH OUTPATIENT/MENTAL- GA CLIENT 175.24.4605.64578 $0 $0 $800 N/A MORTGAGE/RENTAL EXPENSE- EAS CLIENT 175.24.4605.64582 $38,352 $34,893 $50,000 $100,000 100% FOOD VOUCHERS - EMERGENCY-EAS CLIENT 175.24.4605.64584 $0 $0 $1,000 N/A UTILITIES - COMED-EAS CLIENT 175.24.4605.64585 $21,407 $17,793 $15,000 $15,000 0% UTILITIES - NICOR-EAS CLIENT 175.24.4605.64586 $0 $0 $8,000 N/A UTILITIES - COE WATER -EAS CLIENT 175.24.4605.64587 $1,005 $134 $5,000 $1,000 -80% CLIENT OTHER NEEDS - EAS CLIENT 175.24.4605.64588 $532 $535 $1,500 $1,000 -33.3% FOOD 175.24.4605.65025 $0 $66 $1,000 $500 -50% OFFICE SUPPLIES 175.24.4605.65095 $288 $208 $3,232 $1,000 -69.1% FITNESS INCENTIVE 175.24.4605.65141 $500 N/A Total General Assistance Admin: $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5% Total Health: $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5% Total Expenditures: $1,004,058 $1,091,177 $1,420,890 $1,342,920 -5.5% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 247 -- 247 of 483 -- Human Services Fund (176) The Human Services Fund was created for benets and facilities such as education, food subsidies, health care, and subsidized housing provided by a government to improve the life and living conditions of the children, disabled, the elderly, and those seeking assistance in the Evanston community. The Fund is intended to build community capacity to drive improvements in population health. The Fund protects Evanston's most vulnerable residents by providing individuals and families with access to services that promote self-sufciency and address mental well-being. The Human Services Fund includes the following operating areas of the Health & Human Services Department: Human Services, Senior Services, and Youth Engagement. Distributions to community organizations through the Social Services Committee (previously the Mental Health Board) are also part of the Human Services Fund. Summary The Human Services Fund is projecting $4,011,000 in revenues and $6,360,977 in expenses in the FY 2025 budget. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 $0 $2M $4M $6M $8M City of Evanston | Budget Book 2025 Page 248 -- 248 of 483 -- Accomplishments in 2024 Victim Services The Victim services unit continues to respond to calls for service regarding crisis situations in Evanston. Attended training and informational sessions geared towards improving programs and tailoring programs to increase efciency in operations. Workforce Development. The Workforce Development Division is fully staffed and has incorporated a number of programs to expand workforce development in Evanston. The Workforce Development Division was created in 2022 to develop a diverse skilled workforce through training and education to acquire the necessary skills for economic opportunities. The Workforce Development program established a number of collaborations and initiatives to provide workforce training and employment opportunities for Evanston residents through programs such as ASPIRE, Emerge/ Mather and GROWW. 60+ participants have been part of the ASPIRE in 2024, the highest since its inception in 2022. Human Services Staff have continued to develop strategies and revamped modes of operation to assist the growing number of individuals needing assistance. In 2024, staff collaborated with other City staff and external partners to house individuals who were impacted by the structural deciencies at the Wesley properties. Stabilized housing and provided other forms of assistance to over 140 individuals in Evanston which is an increase from 2023. Ombudsman Program Provided more education. sessions and awareness geared towards culture change including mental health topics at Evanston long term care facilities and the community at large respectively. City of Evanston | Budget Book 2025 Page 249 -- 249 of 483 -- Performance Measures Department Goal/Mission Statement The Human Services Fund was created for benets and facilities such as education, food subsidies, health care, and subsidized housing provided by a government to improve the life and living conditions of the children, disabled, the elderly, and those seeking assistance in the Evanston community. The Fund protects Evanston's most vulnerable residents by providing individuals and families with access to services that promote self-sufciency, workforce and address mental well-being. Long Term Care Ombudsman Program- This program protects and promotes the rights and quality of life for people who reside in long-term care facilities. The activities of the program are carried out by the Regional Ombudsman. Senior Services: This program assists older adults in gaining access to an array of services and support. These array of services help older adults stay safe, active and healthy. Youth and Young Adult Services- This program provide opportunities for Evanston youth and young adults to become active and productive citizens by establishing a network of service partnerships, increasing participation within the available local opportunities, creating marketable job training and placement, and increasing the opportunities for social and recreational outlets for disengaged youth. Victim Services Unit- This unit provides information, assistance, support, advocacy and social services to victims of crime, witnesses and to residents while responding to crisis situations and follow-up on social service matters regarding such crisis situations. Workforce Development Services: This program provides robust workforce opportunities, training and wrap-around services that assist Evanston residents in achieving economic success and vitality. These services identify career pathways for the community’s most underserved population (e.g., unemployed, underemployed and reentering citizens. Measure Type of Measure FY 2022 Actual FY 2023 Actual FY 2024 Estimate FY 2025 Projected Activity: Ombudsman Program Total Facility Visits Output 339 245 355 355 Resident Council Meetings Output 42 60 55 55 Information and Assistance to Individuals/residents Output 444 450 370 370 Community Education Sessions Effectiveness, Output, Equity 20 40 40 40 Number of training sessions for Ombudsman (hours) Input, Output N/A 150 150 170 # of Volunteers Output 1 2 4 8 # of New Cases Output, Equity 119 120 120 140 # of Closed Cases Output, Equity, Effectiveness 142 120 110 130 # of Closed Complaints Output, Effectiveness 195 195 200 210 # of new initiatives established Output, Equity, Effectiveness N/A 6 5 10 Activity: Human Services # individuals provided housing Output, Equity, Effectiveness x 120+ 180 200 # of wrap around services provided( food, clothing, transportation etc) Output, Equity, Effectiveness x 90 150 150 Activity: Workforce Development # of employment opportunities provided Output, Equity, Outcome x 25 119 125 # of workforce training provided Output, Equity, Outcome x 55 45 50 # new workforce initiatives Outcome, Output x 1 11 15 City of Evanston | Budget Book 2025 Page 250 -- 250 of 483 -- # of workforce partnership agreements Outcome, Output x 3 4 10 Factors Impacting the 2025 Budget Considering adjusting the property tax levies that support the Human Services Fund to balance the budget for the CARES Team, mental health community programs, and youth services all of which have expanded in scope and cost in recent years. Upcoming Initiatives Workforce Development The Workforce Division has absorbed the responsibilities of the Local Employment Program (LEP) which was formerly situated in another City department. LEP is a program that provides employment opportunities to qualied Evanston residents as laborers, apprentices and journeymen in such trades as electrical, HVAC, carpentry, masonry, concrete etc for construction projects within the City Victim Services Increase stafng in the unit to provide additional trauma-informed support and services for community members. The unit is embarking on a proposal to provide resources and assistance for eligible households who have been severely impacted by crime and violence. Human Services Continuing to seek and establish effective systems in collaboration with various entities and referrals for affordable housing and other resources located within and outside Evanston for the unhoused Evanston residents or those on the verge of homelessness. Based on analytics, housing is the number one pressing need for vulnerable populations seeking services. Continuing to monitor programs and benets to know when it is feasible to make adjustments for eligible General Assistance recipients to align with the current standard of living in Evanston. Ombudsman Program Working with the Department’s Management Analyst to seek ways to obtain additional grants for operations and activities. The Ombudsman currently receives grants for portions of its operations from State funding. City of Evanston | Budget Book 2025 Page 251 -- 251 of 483 -- Revenues by Source The Human Services Fund is supported primarily through a dedicated property tax levy. Revenue is also received from grants for specic programs. Projected 2025 Revenues by Source Property Taxes (91%) Property Taxes (91%) Property Taxes (91%) Intergovernmental Revenue (8.4%) Intergovernmental Revenue (8.4%) Intergovernmental Revenue (8.4%) Other Revenue (0.5%) Other Revenue (0.5%) Other Revenue (0.5%) Interest Income (0.1%) Interest Income (0.1%) Interest Income (0.1%) Revenue Source Property Taxes $3,110,000 $3,110,000 $3,360,000 $3,650,000 8.6% Intergovernmental Revenue $283,010 $372,364 $114,000 $335,000 193.9% Other Revenue $187,186 $27,336 $20,000 $20,000 0% Interest Income $14,650 $61,986 $6,000 $6,000 0% Total Revenue Source: $3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 252 -- 252 of 483 -- Expenditures by Type The Human Services Fund supports 26.55 employees of the Health & Human Services Department, Parks and Recreation Department, and Community Development Department in the areas of Human Services, Senior Services, Mental Health, and Youth Engagement. In 2025, the budget includes an increase of 5.25 FTE in the fund to bring the total to 26.55. The budget includes the new Crisis Alternative Response Evanston (CARE) Team, an innovative initiative aimed at providing a non-police response to certain low-risk service calls. This program reimagines public safety with the goal of fostering a stronger, more connected community. Though the C.A.R.E. program operates independently from the Evanston Police Department, it has their full expressed support. By easing the burden on police resources, the C.A.R.E. team enables police ofcers to focus on addressing criminal activities and implementing proactive community safety measures. The 2025 budget for Community Grant Programs, which funds Case Management/Safety Net/Support Services, is showing at $1,456,348. It includes $1,036,783 for Case Management/Safety Net services/Support services (same as the 2023 and 2024 increased funding approved by City Council on 3/13/23) and $419,565 remaining to be spent on the previously approved 2023/2024 contract for the mental health component, as part of the Support Services. Funding at this level is critical to enable opening applications in 2025 for the next cycle and avoid interruption of important mental health services. Budgeted Expenditures by Expense Type Expenditures by Type Salary and Benefits (51.7%) Salary and Benefits (51.7%) Salary and Benefits (51.7%) Services and Supplies (44%) Services and Supplies (44%) Services and Supplies (44%) Miscellaneous (3.3%) Miscellaneous (3.3%) Miscellaneous (3.3%) Community Sponsored Organizations (0.9%) Community Sponsored Organizations (0.9%) Community Sponsored Organizations (0.9%) Expense Objects Salary and Benefits $1,365,205 $2,062,548 $2,654,369 $3,288,979 23.9% Services and Supplies $294,948 $1,066,408 $2,334,063 $2,801,998 20% Miscellaneous $230,309 $291,293 $210,000 $210,000 0% Community Sponsored Organizations $672,256 $796,799 $60,000 $60,000 0% Insurance and Other Chargebacks $29,689 N/A Total Expense Objects: $2,562,719 $4,246,737 $5,258,432 $6,360,977 21% Name FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 vs. FY2025 (%) City of Evanston | Budget Book 2025 Page 253 -- 253 of 483 -- Line Item Detail - Revenue Revenue Health Human Services PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,110,000 $3,360,000 $3,650,000 8.6% GRANTS AND AID 176.24.2445.55251 $20,000 $0 $50,000 $50,000 0% COMM AGING GRANT - ADVOCATE 176.24.2445.55255 $128,010 $107,334 $64,000 $85,000 32.8% CHARGEBACK REVENUE 176.24.2445.56158 $20,592 $19,336 $20,000 $20,000 0% TRANSFERS FROM LIBRARY FUND 176.24.2445.57009 $80,000 $0 N/A Total Human Services: $3,358,602 $3,236,670 $3,494,000 $3,805,000 8.9% Social Services Committee Allocations INVESTMENT INCOME 176.24.4651.56501 $14,650 $61,986 $6,000 $6,000 0% Total Social Services Committee Allocations: $14,650 $61,986 $6,000 $6,000 0% Youth Engagement Division ASPIRE PROGRAM GRANT 176.24.3215.55205 $0 $200,000 $200,000 N/A YOU STREETS GRANT 176.24.3215.55235 $55,000 $65,030 N/A DONATIONS 176.24.3215.56011 $0 $8,000 N/A CHARGEBACK REVENUE 176.24.3215.56158 $166,594 $0 N/A Total Youth Engagement Division: $221,594 $273,030 $200,000 N/A Total Health: $3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6% Total Revenue: $3,594,846 $3,571,686 $3,500,000 $4,011,000 14.6% Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 254 -- 254 of 483 -- Line Item Detail - Expenses Expenditures Community Development Social Services Committee Allocations REGULAR PAY 176.21.4651.61010 $0 $33,163 $33,816 $75,176 122.3% OVERTIME PAY 176.21.4651.61110 $0 $435 $800 N/A HEALTH INSURANCE 176.21.4651.61510 $0 $7,073 $7,546 $17,002 125.3% LIFE INSURANCE 176.21.4651.61615 $0 $13 $15 $31 106.7% IMRF 176.21.4651.61710 $0 $1,112 $985 $3,346 239.7% SOCIAL SECURITY 176.21.4651.61725 $0 $1,970 $2,097 $4,661 122.3% MEDICARE 176.21.4651.61730 $0 $461 $491 $1,090 122% OTHER CHARGES- CHARGEBACK 176.21.4651.62740 $29,689 N/A INFANT WELFARE SOCIETY 176.21.4651.62890 $75,000 $95,000 N/A INTERFAITH ACTION COUNCIL 176.21.4651.62960 $22,500 $30,000 N/A BOOKS AND BREAKFAST 176.21.4651.62961 $25,000 $25,000 N/A CONNECTION FOR HOMELESS 176.21.4651.62970 $75,000 $100,000 N/A NORTH SHORE SENIOR CENTER 176.21.4651.62980 $123,250 $23,749 N/A CHILDCARE NETWORK EVANSTON 176.21.4651.63067 $36,700 $103,400 N/A IMPACT BEHAVIORAL HEALTH PARTNERS 176.21.4651.63068 $0 $37,500 N/A JAMES MORAN CENTER 176.21.4651.63069 $50,000 $60,000 N/A PEER SERVICES 176.21.4651.63070 $0 $99,500 N/A MEALS AT HOME 176.21.4651.63120 $15,000 $15,000 N/A COMMUNITY GRANT PROGRAMS 176.21.4651.65546 $0 $0 $1,335,413 $1,456,348 9.1% FAMILY FOCUS 176.21.4651.67030 $59,740 $56,583 N/A YOU 176.21.4651.67045 $0 $96,000 N/A YWCA 176.21.4651.67111 $0 $8,750 N/A Total Social Services Committee Allocations: $482,190 $824,398 $1,380,363 $1,558,454 12.9% Total Community Development: $482,190 $824,398 $1,380,363 $1,558,454 12.9% Health Covid Contact Tracing OTHER PROGRAM COSTS 176.24.2420.62490 $8,585 $0 N/A TELECOMMUNICATIONS - WIRELESS 176.24.2420.64540 $1,817 $0 N/A FOOD 176.24.2420.65025 $203 $0 N/A Total Covid Contact Tracing: $10,605 $0 N/A Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted Budget FY2025 Adopted Budget FY2024 Adopted vs. FY2025 Adopted (%) City of Evanston | Budget Book 2025 Page 255 -- 255 of 483 -- Human Services REGULAR PAY 176.24.2445.61010 $644,585 $922,272 $1,289,293 $1,237,888 -4% OVERTIME PAY 176.24.2445.61110 $41,060 $60,105 $30,000 $30,000 0% VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 176.24.2445.61430 $2,367 $0 N/A HEALTH INSURANCE 176.24.2445.61510 $83,765 $125,357 $204,375 $173,561 -15.1% VISION INSURANCE 176.24.2445.61513 $227 $357 $377 $189 -49.9% LIFE INSURANCE 176.24.2445.61615 $571 $502 $626 $480 -23.4% AUTO ALLOWANCE 176.24.2445.61625 $2,468 $3,668 $4,343 $3,443 -20.7% CELL PHONE ALLOWANCE 176.24.2445.61626 $1,809 $3,087 $3,312 $2,304 -30.4% IMRF 176.24.2445.61710 $28,954 $30,513 $35,232 $45,986 30.5% SOCIAL SECURITY 176.24.2445.61725 $41,316 $58,905 $79,459 $76,115 -4.2% MEDICARE 176.24.2445.61730 $9,737 $14,113 $18,807 $18,033 -4.1% REFUGEE RESETTLEMENT EXPENSES 176.24.2445.62203 $0 $1,516 N/A PRINTING 176.24.2445.62210 $0 $39 N/A TRAINING & TRAVEL 176.24.2445.62295 $486 $4,491 $5,000 $5,000 0% MEMBERSHIP DUES 176.24.2445.62360 $0 $0 $650 $500 -23.1% OTHER PROGRAM COSTS 176.24.2445.62490 $34,028 $78,211 $75,000 $75,000 0% COMMUNITY INTERVENTION PROGRAM COSTS 176.24.2445.62491 $136,666 $0 $60,000 $60,000 0% COMMUNITY MEMBER RELIEF/REFUGEE FUND 176.24.2445.62502 $0 $1,102 $100,000 $50,000 -50% COMMUNITY PICNIC-SPECIAL EVENTS 176.24.2445.62513 $8,211 $0 $8,000 $8,000 0% FOOD 176.24.2445.65025 $0 $160 $500 $1,000 100% OFFICE SUPPLIES 176.24.2445.65095 $64 $607 $150 $150 0% FITNESS INCENTIVE 176.24.2445.65141 $300 $1,000 N/A COMMUNITY RELIEF PROGRAM EXPENSES 176.24.2445.67008 $1,000 $0 N/A Total Human Services: $1,037,613 $1,306,004 $1,915,124 $1,787,649 -6.7% Youth Engagement Division REGULAR PAY 176.24.3215.61010 $290,710 $442,938 $661,196 N/A PERMANENT PART-TIME 176.24.3215.61050 $0 $6,761 N/A SEASONAL EMPLOYEES 176.24.3215.61060 $226,919 $997,815 $800,000 $400,000 -50% OVERTIME PAY 176.24.3215.61110
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The City of Evanston's Treasurer's Report for fiscal year 2023 documents municipal revenues across the General Fund, with major sources including property taxes ($32.97 million), retailer and service occupation tax ($13.33 million), state income tax ($12.56 million), and home rule sales tax ($10.40 million). The report also itemizes revenues from various licenses, permits, utility taxes, and state/federal grants, with the complete Comprehensive Annual Financial Report and additional financial information available on the city's transparency website. This financial statement represents the city's revenues for the year ended December 31, 2023, exclusive of transfers and bond proceeds.