FY 2026 Adopted Budget - Download (PDF)

2026 Adopted Budget
1/1/2026
(Document Updated 01/21/2026)
- Revenue and Expenditure by Type Schedules added to pgs. 79/80
- Fund Balance Projections moved to pg. 81 with descriptions of changes over 10%
- Pension Funding Policy language corrected on pg. 175

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TABLE OF CONTENTS
Prior Year GFOA Award 4
City Council Goals 5
Transmittal Letter 6
Budget Changes Over Time 18
All Funds Summary 19
Property Tax Levy 21
Changes to Adopted Budget 23
General Information 24
About the City 25
Demographics 26
Organization Chart 31
Budget Calendar 32
Fund Structure and Descriptions 33
Basis of Budgeting 38
Financial Policies 39
Revenue Sources 42
Revenues by Source Summary 43
Property Taxes 44
Other Taxes 46
Charges for Service 50
Licenses, Permits, and Fees 57
Fines and Forefeitures 65
Intergovernmental Revenue 69
All Funds 75
All Funds Summary 76
Fund Balance Projections 81
General Fund (100) 84
City Council - General Fund 91
City Clerk - General Fund 93
City Manager's Office - General Fund 96
Law Department - General Fund 112
Administrative Services - General Fund 116
Community Development - General Fund 126
Police Department - General Fund 134
Fire Department - General Fund 145
Health & Human Services - General Fund 152
Public Works Agency - General Fund 160
Non-Departmental - General Fund 173
909 Davis Lease - General Fund 174
Public Safety Pension Transfers - General Fund 175
Vacancy Adjustment - General Fund 176
General Fund, Fund Balance Forecast 177
Parks and Recreation Fund (130) 179

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American Rescue Plan Act (ARPA) Fund (170) 211
General Assistance Fund (175) 217
Human Services Fund (176) 220
Reparations Fund (177) 231
Sustainability Fund (178) 233
Good Neighbor Fund (180) 238
Library Fund (185) 240
Library Debt Service Fund (186) 251
Library Capital Improvement Fund (187) 253
Motor Fuel Tax (MFT) Fund (200) 255
Emergency Telephone System (E911) Fund (205) 259
Foreign Fire Insurance Fund (206) 262
Community Development Block Grant (CDBG) Fund (215) 264
Community Development Block Grant (CDBG) Loan Fund (220) 269
Pro Housing Fund (230) 271
Home Fund (240) 273
Affordable Housing Fund (250) 277
Debt Service Fund (320) 282
Howard-Ridge TIF Fund (330) 288
West Evanston TIF Fund (335) 291
Dempster-Dodge TIF Fund (340) 294
Chicago-Main TIF Fund (345) 297
Five-Fifths TIF Fund (365) 300
SSA#6 Fund (350) 303
SSA#7 Fund (355) 305
SSA#8 Fund (360) 307
SSA#9 Fund (210) 309
SSA#10 Fund (361) 311
Capital Improvements Fund (415) 313
Crown Construction Fund (416) 319
Crown Maintenance Fund (417) 322
Special Assessment Fund (420) 324
Parking System Fund (505) 327
Water Fund (510) 335
Sewer Fund (515) 350
Solid Waste Fund (520) 359
Fleet Services Fund (600) 366
Equipment Replacement Fund (601) 370
Insurance Fund (605) 373
Capital Improvements 378
Capital Improvement Plan 379
5-Year Capital Improvements Plan 383
2026 Capital Improvements Plan 386
Position Information 390
Position Control 391
Debt 411
City Debt Summary 412
Debt Service by Series 414
Glossary 415

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GFOA Award
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the City of Evanston, Illinois for its annual budget for the fiscal year beginning January 1, 2025. In
order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of
one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to
GFOA to determine its eligibility for another award.
Table of Contents	Prior Year GFOA Award
FY 2026 Adopted Budget | Evanston Page 4

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City Council Goals
Throughout the Summer and Fall of 2023, the Evanston City Council held multiple meetings to establish City Council Goals
with opportunities for public and staff feedback. At the December 9, 2023 Meeting, City Council adopted the six goals
listed below for 2023-2025 with equity being a key objective within each. As of December 2025, the Evanston City Council
is actively reviewing these goals for the 2026-2028 time period.
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.
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 significant and measurable progress toward addressing E-plan priorities.
Table of Contents	City Council Goals
FY 2026 Adopted Budget | Evanston Page 5

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Budget Transmittal Letter
November 24, 2025
Mayor Biss and Members of the City Council,
I am honored to present the adopted Fiscal Year (FY) 2026 Budget for the City of Evanston, Illinois. This budget serves as a
strategic policy document that charts the City’s financial direction and outlines the priorities for services provided to our
residents, businesses, and visitors. It represents the culmination of months of collaboration among City leadership, staff,
and elected officials, working to align resources with the needs of our community.
Over the past five years, Evanston’s financial position has benefited from favorable conditions—including federal stimulus
funding, inflation-driven revenue growth, and one-time permit revenues from major Northwestern University construction
projects. These factors have enabled the City to delay issuing new bonds and maintain a flat property tax levy.
Looking ahead, the City faces an increasingly complex fiscal landscape. Rising costs associated with public safety pension
obligations, inflationary pressures on capital projects, continued demand for high-quality municipal services and social
programs, and contractual wage increases to attract and retain talent all contribute to mounting budgetary challenges.
The adopted FY 2026 budget seeks to address these challenges with available resources. After five consecutive years of
holding the City’s portion of the property tax levy flat, the budget includes a $3.5 million increase to support key
community priorities—funding expanded human services programming and enhanced investment in our parks.
This budget—and the included property tax increase—reflects Evanston’s commitment to long-term financial
sustainability, while continuing to invest in the services and infrastructure that make Evanston a vibrant and inclusive
community.
The sections that follow provide:
Details on changes to the presented budget information, including the creation of a new Parks and Recreation Fund.
A high-level overview of the total FY 2026 budget and the General Fund.
A summary of other major City funds.
A review of key priorities for the upcoming fiscal year.
Overall Budget
The City of Evanston’s Fiscal Year 2026 spans from January 1, 2026, through December 31, 2026. The total adopted budget
includes projected revenues of $341.6 million and expenditures of $342.1 million, excluding operating transfers and the use
of fund balances. These figures represent the combined financial activity across all City funds, with the exception of the
Evanston Police and Fire Pension Funds.
Figure 1: All Fund Budget Summary (FY 2023 - FY 2026)
FY 2023 Adopted FY 2024 Adopted 2025 Adopted 	2026 Adopted % Change
Revenues 	6.7%
Operating Transfers In 	16.2%
Use of Fund Balance 	6.1%
TOTAL 	7.4%
Expenditures 	1.0%
Operating Transfers Out 	9.0%
TOTAL 	2.2%
EXCESS/(DEFICIT) 	12.1%
310,924,256	$ 	336,187,521	$ 	317,315,969	$ 	338,636,161	$
24,417,147	$ 	27,180,010	$ 	27,186,966	$ 	31,581,322	$
10,085,454	$ 	10,532,793	$ 	12,478,221	$ 	13,242,296	$
345,426,857	$ 	373,900,324	$ 	356,981,156	$ 	383,459,779	$
319,996,795	$ 	355,504,626	$ 	338,705,108	$ 	342,108,097	$
49,506,583	$ 	52,750,194	$ 	56,783,310	$ 	61,904,799	$
369,503,378	$ 	408,254,820	$ 	395,488,418	$ 	404,012,896	$
(24,076,521)	$ 	(34,354,496)	$ 	(38,507,262)	$ 	(20,553,117)	$
Table of Contents	Transmittal Letter
FY 2026 Adopted Budget | Evanston Page 6

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The City’s public safety pension funds are managed independently by separate pension boards. As such, the $30.3 million
difference between operating transfers in and operating transfers out in the FY 2026 budget reflects the City’s
contribution to the Police and Fire Pension Funds.
The increase in both revenues and expenditures from FY 2025 to FY 2026 is primarily driven by the issuance of bonds to
support capital improvement projects and related spending. Additionally, the rise in operating transfers is largely
attributed to the creation of a new Parks and Recreation Fund in FY 2026. This fund will isolate departmental expenses
and be supported by user fees, a General Fund transfer, and a dedicated property tax levy.
Creation of Parks and Recreation Fund
The General Fund serves as the City’s primary operating fund, supporting essential services such as public safety, streets
and transportation, and general administration. Beginning with the FY 2026 budget, the City will establish a dedicated
Parks and Recreation Fund to separately account for programmatic revenues and expenditures related to parks,
playgrounds, recreation facilities, beaches, and other assets managed by the Parks and Recreation Department. This
structural change enhances transparency and enables more precise tracking of departmental performance relative to
peer communities. It also provides deeper insight into the resources required to deliver the high-quality services residents
expect, supporting more informed decision-making and strategic investment in the City’s parks. This fund will focus
exclusively on programmatic expenses of the Parks and Recreation Department; capital infrastructure costs will continue
to be financed through the City’s Capital Improvement Fund.
Financial Environment Outlook
As the City adopts its FY 2026 budget, growing uncertainty around federal grant funding, the impact of tariffs, and broader
economic conditions present significant fiscal challenges. Potential reductions or delays in federal support—particularly
for infrastructure, housing, and sustainability grant programs—could jeopardize key initiatives and strain local resources.
For example, the City’s budget relies on $2.2 million in new annual entitlement grants from the US Department of
Housing and Urban Development to fund local housing and support programs, as well as $1.7 million in remaining funds
from previous allocations. If these grants were reduced or eliminated, the City would need to determine whether
additional local revenues could be generated to fund these services. Additionally, evolving tariffs and supply chain
disruptions continue to drive up costs for construction materials and delay completion of projects. These external
pressures, coupled with inflation and unpredictable legislative changes and executive orders, underscore the need for
cautious financial forecasting and flexible budget strategies.
Inflation has notably boosted the City’s tax revenues in recent years. However, it has also driven up costs for capital, labor,
supplies, and services. The most recent data for the Chicago-Naperville-Elgin Consumer Price Index (CPI) in August 2025
registered a 24% increase compared to August 2020 (CPI Table). While month-over-month CPI growth has moderated, the
index remains significantly above its 10-year average, highlighting the persistent challenge of rising operating costs in our
region. During this period, salaries and wages have increased by 36%, and Sales and Income Tax revenues have grown by
20%, yet property taxes—nearly a quarter of General Fund revenues—have remained flat, limiting the City’s fiscal flexibility.
Inflation has also had a pronounced impact on the cost of capital projects. As shown in the chart below, the cost of
construction materials has more than doubled over the past 20 years, with the majority of the increase occurring in the
last five years. Historically, the City has issued approximately $10 million in new General Obligation (GO) bonds annually,
aligned with the retirement of existing debt. However, to keep pace with inflation, the City now requires more than $20
million in bond-funded capital investment annually to maintain the same level of infrastructure work as was performed
two decades ago. Since 2021, the City’s capital spending has nearly doubled, reflecting both inflationary pressures and
growing demand for facility upgrades, water infrastructure, and public space improvements.
Table of Contents	Transmittal Letter
FY 2026 Adopted Budget | Evanston Page 7

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Figure 2 Producer Price Index Change (2005-2025)
General Fund Summary
The following section outlines the projected results for FY 2025 and their implications for the FY 2026 General Fund
budget, including anticipated revenue trends, expenditure pressures, and fund balance considerations. As the Parks and
Recreation Department is part of the General Fund in 2025 and will continue to be largely supported by the General Fund,
the discussion follows past practice and reviews the two funds together. Summaries of the individual funds can be found
in the Fund Summary section of the budget.
FY 2025 Projected Financial Results
In FY 2024, the General Fund closed with a modest deficit of ($45,821) and maintained a fund balance of $49.1 million. This
outcome was significantly better than anticipated, driven by $10.9 million in one-time, unbudgeted permit revenues from
Northwestern University’s Ryan Field project. Absent these one-time permit revenues, the General Fund would have
finished FY2024 much closer to the budgeted deficit of ($10,500,000).
The FY 2025 General Fund budget included revenue projections consistent with historical trends and anticipated a
drawdown of fund balance to support increased contributions to public safety pensions. With some exceptions, General
Fund revenues have tracked with the budget and are projected to finish between $5.2 million and $9.9 million over
budget. This is primarily driven by $6.2 million in one-time, unbudgeted permit revenue from Northwestern University’s
Kellogg Educational Center and Donald P. Jacobs Center construction projects.
Through August, Income Tax receipts exceeded FY 2024 returns by 7.5%. Following recent legislative changes, a significant
portion of Use Taxes is now being collected and remitted to municipalities as destination-based Sales Taxes and Home
Rule Sales Taxes. Combined, these three revenue sources are averaging 1.8% monthly growth over FY 2024. The City
Council’s decision to continue the 1% Grocery Tax ensures uninterrupted revenue from this source heading into FY 2026.
However, several revenue sources have declined sharply from the record highs seen in 2022. Personal Property
Replacement Taxes (PPRT), which peaked at $5.6 million in 2022, fell to $2.5 million in 2024 and are projected to finish
below $2 million in 2025, due to changes in state allocation formulas. These reductions are expected to persist into FY
2026.
On the expense side, the most significant variance relates to the staff vacancy rate. While the FY 2025 budget assumed a
6% vacancy rate, resulting in $5.3 million in projected salary savings, the City is likely to finish the year closer to a 4.9%
vacancy rate, yielding approximately $4.4 million in savings. Through September 2025, the City has carefully managed
operating expenditures, with no major unbudgeted expenses incurred.
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FY 2026 Adopted Budget | Evanston Page 8

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After accounting for revenues and expenditures, the General Fund is expected to close FY2025 with an operating deficit
between $1.8 million and $7 million, outperforming the budgeted deficit of $11.1 million. The FY 2025 net deficit will be
covered by reserves, and the FY 2026 budget proposes to continue drawing on the fund balance. This section will detail
the total amount of excess reserves and the amount needed to balance the FY 2026 budget.
Figure 3: Projected FY 2025 Ending General Fund Balance
FY 25 Budget FY 25 Low
Projection
FY 25 High
Projection
Beginning Fund Balance 	$49,020,651 	$49,020,651 	$49,020,651
Revenues 	$140,227,985 	$145,382,435 	$150,086,329
Expenses 	-$156,613,597 	-$156,760,144 	-$156,613,597
Staff Vacancy Savings 	$5,335,195 	$4,375,923 	$4,721,277
Surplus / (Deficit) 	-$11,050,417 	-$7,001,786 	-$1,805,991
Projected Ending Fund Balance 	$37,970,234 	$42,018,865 	$47,214,660
FY 2026 General Fund Budget
The combined 2026 budget for the General Fund and Parks and Recreation Fund reflects $155 million in revenues and
operating transfers and $164 million in expenditures and operating transfers, requiring the use of $9 million in fund
balance.
Revenues are up 4.2% or $5.5 million, primarily due to an increase in the corporate and parks levies ($1.5 million), and
other economy-based revenues.
Increases to operating transfers are due to a $5.6 million transfer from the General Fund to the newly created Parks
and Recreation Fund, as well as an increase in the city’s required contribution to public safety pensions.
Operating expenses have increased by $2,841,347 (15.3%). After excluding the rent payments at the new 909 Davis
Civic Center ($2,550,000) and tri-annual tree inoculation ($700,000), other operating expenses have been reduced by
2%, indicating continued efforts to manage costs and improve efficiency.
Figure 4: General Fund and Parks and Recreation Fund Summary (FY 2023 - FY 2026)
FY 2023 	FY 2024 	FY 2025 	FY 2026 	%
Adopted 	Adopted 	Adopted 	Adopted 	Change
Revenues 	4.2%
Operating Transfers In 	60.4%
TOTAL 	8.4%
Personnel Expenditures 	4.9%
Operating Expenditures 	15.3%
Operating Transfers Out 	13.7%
TOTAL 	8.4%
Net Surplus/(Deficit) 	8.5%
Use of Fund Balance 	8.7%
Note: Beginning in FY 2026, the Parks and Recreation Department was moved to a separate fund.
FY 2026 General Fund and Parks and Recreation Fund Revenues
The following is a summary of the 16 General Fund and Parks and Recreation Fund revenues exceeding $2 million. These
revenues collectively account for 83% of total General Fund revenues.
109,623,211	$ 	123,481,586	$ 	129,846,245	$ 	135,346,836	$
8,028,949	$ 	9,973,390	$ 	10,381,740	$ 	16,648,884	$
117,652,160	$ 	133,454,976	$ 	140,227,985	$ 	151,995,720	$
78,725,100	$ 	90,880,775	$ 	94,716,119	$ 	99,387,965	$
15,894,328	$ 	18,595,984	$ 	18,615,339	$ 	21,456,686	$
33,118,186	$ 	34,450,784	$ 	37,946,944	$ 	43,145,279	$
127,737,614	$ 	143,927,543	$ 	151,278,402	$ 	163,989,930	$
(10,085,454)	$ 	(10,472,567)	$ 	(11,050,417)	$ 	(11,994,210)	$
10,085,454	$ 	10,532,793	$ 	11,085,000	$ 	12,050,000	$
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FY 2026 Adopted Budget | Evanston Page 9

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Figure 5: Major General Fund Revenues (FY 2025 - FY 2026)
Account Description FY 2025
Adopted
FY 2026
Adopted Change ($) 	Notes
PENSION PROPERTY TAX Full contribution increased to $30.3 million drawing
down reserves.
SALES TAX - BASIC Increased to account for point of destination sales
taxes now being remitted as sales taxes.
STATE INCOME TAX Based on latest estimates from the Illinois Municipal
League
SALES TAX - HOME RULE Increased to account for point of destination sales
taxes now being remitted as home rule sales taxes.
PROPERTY TAXES Increase offset with reduction to Solid Waste tax
levy.
RECREATION PROGRAM
FEES
Based on estimates from the Parks and Recreation
Department.
BUILDING PERMITS Increased building activity expected as well as
enforcement of reinspection fees in the City Code.
TICKET FINES-PARKING 	Based on actual results in 2024 and 2025.
AMBULANCE SERVICE Based on current trends and assuming an increase
to the rate to mirror GEMT.
LIQUOR TAX 	Based on actual results in 2024 and 2025.
REAL ESTATE TRANSFER
TAX
Projected increase assuming current trends hold and
interest rates decrease.
PARKING TAX 	Based on current trends.
WHEEL TAX Consistent revenue source, based on number of
vehicles.
ELECTRIC UTILITY TAX 	Based on current trends.
MUNICIPAL HOTEL TAX 	Based on current trends.
PERSONAL PROPERTY
REPLACEMENT TAX
Reduction based on latest estimates from the Illinois
Municipal League
FY 2026 Property Tax Levy
Since 2021, salaries and wages have increased by nearly $40 million while contributions to public safety pension funds
have grown by $9.3 million. Economy-based revenues like Sales and Income Taxes have generally increased with inflation
but property taxes, nearly a quarter of General Fund revenues, have remained flat. Instead, the City has utilized reserves
that were built up as a result of one-time permit revenues, federal stimulus funding, and inflation-driven revenue growth
to avoid a property tax increase. While the overall property tax levy has been held flat for six consecutive years, the amount
of Property Tax revenue the City has available for core government services has remained essentially flat for even longer,
going on 13 years.
Figure 6: Property Tax Levy (FY 2013 - FY 2025)
19,990,105	$ 	19,990,105	$ 	-	$
13,350,000	$ 	15,200,000	$ 	1,850,000	$
13,500,000	$ 	14,200,000	$ 	700,000	$
10,500,000	$ 	12,600,000	$ 	2,100,000	$
9,449,797	$ 	9,949,797	$ 	500,000	$
8,217,409	$ 	8,591,000	$ 	373,591	$
5,000,000	$ 	5,250,000	$ 	250,000	$
3,800,000	$ 	4,100,000	$ 	300,000	$
2,800,000	$ 	3,800,000	$ 	1,000,000	$
3,300,000	$ 	3,300,000	$ 	-	$
2,500,000	$ 	3,000,000	$ 	500,000	$
2,900,000	$ 	3,000,000	$ 	100,000	$
2,800,000	$ 	2,800,000	$ 	-	$
2,900,000	$ 	2,800,000	$ 	(100,000)	$
2,350,000	$ 	2,350,000	$ 	-	$
2,500,000	$ 	2,000,000	$ 	(500,000)	$
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FY 2026 Adopted Budget | Evanston Page 10

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The City has successfully avoided property tax increases in recent years. However, a levy increase is necessary in FY 2026 to
begin addressing the structural deficits driven by employee salaries, benefits, new/expanded services, and pension
obligations. A summary of the component parts of the property tax levy is below:
Figure 7: FY 2026 Adopted Tax Levy
2022 	2023 	2024 	2025 	2025
Adopted 	Adopted 	Adopted 	Adopted 	Adopted
Tax Levies 	Tax Levy 	Tax Levy 	Tax Levy 	Tax Levy 	Change 	Change
(FY 2023) 	(FY 2024) 	(FY 2025) 	(FY 2026) 	($) 	(%)
General Fund Tax Levy 	9,057,297 	9,057,297 	9,449,797 	9,949,797 	500,000 	5.3%
Parks and Recreation Levy 	0 	0 	0 	1,000,000 	1,000,000 	-
Human Services Fund 	3,110,000 	3,360,000 	3,650,000 	6,150,000 	2,500,000 	68.5%
General Assistance Fund 	1,300,000 	1,050,000 	750,000 	750,000 	0 	0.0%
Solid Waste Fund 	1,332,500 	1,332,500 	950,000 	450,000 	-500,000 -52.6%
Debt Service (City) 	12,878,258 	12,766,093 	12,766,093 	12,766,093 	0 	0.0%
Fire Pension Fund 	9,598,610 	9,598,610 	9,598,610 	9,598,610 	0 	0.0%
Police Pension Fund 	10,391,495 	10,391,495 	10,391,495 	10,391,495 	0 	0.0%
Total City Levy 	47,668,160 47,555,995 47,555,995 51,055,995 3,500,000 	7.4%
Library Fund 	7,535,472 	8,213,664 	8,624,347 	9,486,782 	862,435 	10.0%
Debt Service (Library) 	507,913 	574,677 	576,946 	547,822 	-29,124 	-5.0%
Total Library Levy 	8,043,385 	8,788,341 	9,201,293 10,034,604 	833,311 	9.1%
Total Levy (City & Library) 	55,711,545 56,344,336 56,757,288 61,090,599 4,333,311 	7.6%
General Fund: Net increase of $500,000 to partially offset rising employer IMRF contributions, based on updated
actuarial calculations. This increase is offset by a corresponding reduction to the Solid Waste Fund levy.
Parks and Recreation Fund: in FY 2026 the Parks and Recreation Department will have a dedicated fund with a
property tax levy of $1,000,000.
Human Services Fund: Net increase of $2,500,000 to support expanded programming and rising costs. Total
expenses in this fund have grown to $6.6 million, driven by the expansion of the CARE Team, increased social service
grants, higher employee salaries, and continued participation in the Mayor’s Summer Youth Employment Program
(MYSEP). Property taxes comprise 93% of this fund’s revenue, making the increase essential to sustain service levels.
Debt Service Levy: Debt service obligations have increased from $12,766,093 in FY 2024 to $13,958,389 in FY 2026. The
adopted budget utilizes existing fund balance to absorb this increase without adjusting the levy.
Even with the increase to the City’s property tax levy, the FY 2026 budget relies on nearly $13.7 million in reserves to
achieve full balance. Without access to these reserves, the City would face the need for a substantial 32% increase to the
property tax levy—or would need to identify alternative revenue sources or significantly cut expenditures to close the gap.
Figure 8: FY 2026 Adopted Tax Levy (If Reserves were not available)
FY 2024 	2025 Adopted 	2025 Adopted
Tax Levies 	Tax Levy 	Tax Levy 	Change 	Tax Levy 	Change
(FY 2025) 	(FY 2026) 	(%) 	w/o Reserves 	(%)
General Fund Tax Levy 	9,449,797 	9,949,797 	5.3% 	9,949,797 	5.3%
Parks and Recreation Levy 	- 	1,000,000 	- 	2,700,000 	-
Human Services Fund 	3,650,000 	6,150,000 	68.5% 	6,150,000 68.5%
General Assistance Fund 	750,000 	750,000 	0.0% 	750,000 	0.0%
Solid Waste Fund 	950,000 	450,000 	-52.6% 	950,000 	0.0%
Debt Service (City) 	12,766,093 	12,766,093 	0.0% 	13,958,389 	9.3%
Fire Pension Fund 	9,598,610 	9,598,610 	0.0% 	14,147,465 47.4%
Police Pension Fund 	10,391,495 	10,391,495 	0.0% 	16,176,012 55.7%
Total City Levy 	47,555,995 	51,055,995 	7.4% 	64,781,663 36.2%
Table of Contents	Transmittal Letter
FY 2026 Adopted Budget | Evanston Page 11

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Library Fund 	8,624,347 	9,486,782 	10.0% 	9,486,782 10.0%
Debt Service (Library) 	576,946 	547,822 	-5.0% 	547,822 	-5.0%
Total Library Levy 	9,201,293 	10,034,604 	9.1% 	10,034,604 	9.1%
Total Levy (City & Library) 	56,757,288 	61,090,599 	7.6% 	74,816,267 31.8%
General Fund and Parks and Recreation Fund Expenses
The FY 2026 Adopted Budget includes $120.8 million in expenses for the General and Parks Funds (excluding operating
transfers), reflecting a $7.5 million increase from the FY 2025 Adopted Budget of $113.3 million. This net increase is driven
by four key factors:
Wage Increases ($4.6 million): The FY 2026 budget incorporates contractual wage adjustments approved by the City
Council in 2023, along with corresponding increases for exempt employees to align with union agreements. Across all
employee groups, salaries and benefits in the General Fund are projected to rise by $4.6 million.
The FY 2026 Adopted Budget includes $120.8 million in General Fund expenses (excluding operating transfers), reflecting a
$7.5 million increase from the FY 2025 Adopted Budget of $113.3 million. This net increase is driven by four key factors:
Wage Increases ($4.6 million): The FY 2026 budget incorporates contractual wage adjustments approved by the City
Council in 2023, along with corresponding increases for exempt employees to align with union agreements. Across all
employee groups, salaries and benefits in the General Fund are projected to rise by $4.6 million.
This increase in salaries and benefits also includes a new FT Public Works Maintenance Worker II in Greenways (+1 FTE)
and a PT Graphic and Video Specialist (+0.5 FTE). As discussed later in the document, some of these increases are offset by
freezing approximately 6 FT positions in the General Fund.
Civic Center Lease at 909 Davis ($2.55 million): In 2024, the City entered into a lease agreement for office space at 909
Davis Street to support Civic Center operations. The previous facility at 2100 Ridge requires extensive investment in
ventilation, HVAC, building envelope repairs, fire safety, and ADA compliance. Leasing 909 Davis enables the City to
advance the replacement of the Civic Center and Police and Fire Headquarters while mitigating cost uncertainties and
operational disruptions. Rent payments are expected to begin in February 2026, totaling approximately $2.55 million.
Public Safety Pensions ($700,000): The City’s required contribution to public safety pensions remains a significant cost-
driver. Following the adoption of the new pension funding policy in July 2023, the City is committed to achieving 100%
funding by 2040 through a combination of property taxes, General Fund reserves, and other sources. The annual
contribution will increase to $30.3 million in FY 2026, largely due to the impact of 2023 wage increases for Police (18%) and
Fire (13%) personnel on total pension liability. To meet this obligation, $20 million will be covered by property taxes and
$10.3 million covered by General Fund reserves and other funding sources.
Figure 9: Public Safety Pension Contributions and Funding Sources (2022-2026)
FY 2022 	FY 2023 	FY 2024 	FY 2025 	FY 2026
Actual 	Actual 	Actual 	Budgeted 	Adopted
Police
Fire
TOTAL
Property Tax Levy
Other Funding Sources
Funding Target (by 2040) 	90% 	100% 	100% 	100% 	100%
Operating Requests - This year, staff 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 (excluding new rent and tri-annual tree inoculation) are
11,194,538	$ 	13,295,458	$ 	13,215,001	$ 	15,785,426	$ 	16,176,012	$
9,528,524	$ 	11,793,978	$ 	12,355,183	$ 	13,810,918	$ 	14,147,465	$
20,723,062	$ 	25,089,436	$ 	25,570,184	$ 	29,596,344	$ 	30,323,477	$
20,118,062	$ 	19,990,105	$ 	19,990,105	$ 	19,990,105	$ 	19,990,105	$
605,000	$ 	5,099,331	$ 	5,580,079	$ 	9,606,239	$ 	10,333,372	$
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decreasing by just 2% or $400,000. 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:
Triennial Tree inoculation ($700,000)
Rat Fertility Pilot Program ($50,000)
Building Maintenance Service Costs ($75,000)
A comprehensive summary of these items, along with supporting memos, is available on the City’s website
at https://www.cityofevanston.org/government/budget.
FY 2026 Budget Balancing
In order to balance the 2026 General Fund budget, the following measures are included:
Vacancy Rate - The FY 2026 adopted budget includes a 4% vacancy adjustment based on current staffing levels. This is a
decrease from the 6% vacancy rate in 2025 and assumes a continued challenging hiring environment for new positions
and existing vacancies, resulting in a potential net savings of $3.4 million for the General Fund.
Increase to the City’s Property Tax Levy for City Parks - Also, as noted, the General Fund includes a $1.0 million increase to
cover the cost of City parks and recreation services. To fully balance the new Parks and Recreation Fund, a $5.6 million
transfer from the General Fund to the Parks and Recreation Fund is included in the FY 2026 budget.
Cuts and Reallocation of Expenses - The FY 2026 budget prioritizes the preservation of existing service levels and avoids
layoffs of current staff. To achieve this, departments were asked to identify potential expense reductions. As a result, seven
vacant or soon-to-be vacant positions—primarily through attrition—have been frozen. Additional general reductions were
implemented across departments, resulting in a 2% decrease in operating expenses. A comprehensive staff evaluation
also led to the reallocation of certain personnel costs to the City’s special revenue and enterprise funds, aligning expenses
with appropriate funding sources.
General Fund Reserves - The General Fund is projected to finish 2025 in a strong fund balance position, given the one-time
permit revenue from Northwestern’s educational building projects in 2025. In 2026, $12.1 million will be used from reserves
to balance the remainder of the General Fund.
Zero-Based Budgeting in Public Works - In July 2025, the City began work with Raftelis Financial Consultants on a zero-
based budgeting evaluation of the Public Works Department. This comprehensive review is designed to assess service
delivery, staffing, and resource allocation from the ground up. Work is underway, and the consultants will be presenting
initial findings and observations during this budget approval process. The full project will be completed in early 2026, and
the City Council can determine at that time if there are cost-saving measures they wish to implement.
Given these adjustments, the following table shows how the FY 2026 General Fund budget is balanced.
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Figure 10: FY 2026 General Fund Budget Balancing Worksheet
Adopted 2026 Budget Balancing Worksheet
General Fund Summary 	Revenues 	Expenses 	Net
Baseline General Fund
Adopted General Fund Changes (detail below)
Adopted General Fund Budget
Adopted General Fund Changes 	Revenues 	Expenses 	Notes:
Transfer to Parks Fund
Use of General Fund Balance
Increase Property Tax Levy for City Parks
Rent at 909 Davis
Tree Innoculation and Other New Requests
Public Safety Pension Contribution Increase from 2025
Cut/Reallocation of Expenses
Implementation of a 4% vacancy rate
Zero Based Budgeting in Public Works 	TBD 	TBD
Note: This table reflects the General Fund and Parks and Recreation Fund combined
General Fund Projected Fund Balance
As noted earlier, the General Fund is projected to end FY 2025 with a fund balance between $42 million and $47.2 million,
resulting in excess reserves of $15.6 million to $20.8 million. A significant portion of this fund balance—$17.2 million—is
attributable to one-time permit revenues from Northwestern University in 2024 and 2025.
To address increased expenses in FY 2026, the adopted budget includes a $1.5 million increase to the property tax levy for
parks, along with $12.1 million in reserve utilization. The graph below illustrates the long-term impact on the General Fund
if the City continues to rely on reserves in lieu of more substantial property tax increases to offset rising costs.
Figure 11: General Fund Balance and Required Fund Balance Projections (FY 2021 - FY 2028)
The graph also incorporates a steady decline in the City’s staff vacancy rate and assumes a flat property tax levy beyond FY
2026. Under these conditions, the General Fund balance is projected to fall below the City’s 16.66% reserve policy in FY 2027
unless corrective action is taken. To keep up with increases to public safety pension contributions and maintain fiscal
stability, the City will need to consider additional property taxes, reductions to operating expenses, or new revenue
sources.
145,437,018	$ 	159,442,315	$ 	(14,505,297)	$
18,608,702	$ 	4,547,615	$ 	14,561,087	$
164,045,720	$ 	163,989,930	$ 	55,790	$
5,558,702	$ 	5,558,702	$
12,050,000	$
1,000,000	$
2,550,000	$
953,000	$
727,133	$
(1,816,582)	$
(3,424,638)	$
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Capital Improvement Plan
In 2024, the City issued $17.1 million in General Obligation (GO) bonds to reimburse the city for projects initiated in 2022
and 2023. Over the past two years, the City Council has approved two bond reimbursement resolutions to allow the City to
spend money from future bond issuances for 2024 and 2025 projects. They are intended as a temporary measure to allow
the City to time the purchase of GO Bonds to get a favorable interest rate or identify an alternative funding source.
As of August 31, the Capital Improvement Fund reflects a negative fund balance of ($12.1 million) and a negative cash
balance of ($5.9 million). The difference is primarily for projects that have been completed but not invoiced by the Illinois
Department of Transportation (IDOT). These balances will remain negative until bonds are issued or alternative funding
sources are identified. The City has utilized a range of temporary measures to fund these projects, including the use of
cash earmarked for IDOT reimbursements on six completed projects, as well as temporary advances from the General
Fund and the Debt Service Fund.
While further discussion is needed to determine how the City will fund 2024 and 2025 projects, the 2026 Adopted Budget
includes a Capital Improvements Plan with total expenses of $90.5 million across 12 funds. Details on all projects in the
plan can be found in the Capital Improvements Section of the budget book.
Figure 12: FY 2026 Adopted Capital Improvement Program
Fund 	Total
187- Library Fund
200- Motor Fuel Tax Fund
215- CDBG Fund
335- West Evanston TIF Fund
345- Chicago-Main TIF Fund
365- Five Fifths TIF Fund
415- Capital Improvements Fund
416 - Crown Construction Fund
420- Special Assessment Fund
505 - Parking Fund
510- Water Fund
515- Sewer Fund
TOTAL
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 2026:
2026 Bonds - City: $26,223,000
2026 Bonds - Water: $22,548,000
2026 Bonds - Library Capital Improvements Fund: $1,155,000
The budget also includes IEPA ($11.5 million) loans to fund projects in the Water Fund. Other funding sources include
grants, property tax increments, and funding from other government agencies, such as Motor Fuel Tax and CDBG funds.
Community Benefits Agreement with Northwestern University
In Fall 2023, the City Council approved a new Community Benefits 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 15 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. The agreement also includes a fifteen-year guarantee of $2.5 million annually
from Liquor and Amusement Taxes, commencing upon completion of Ryan Field. While concerts are not planned for the
stadium in 2026, the budget assumes the resumption of football games, beginning in September 2026, which is expected
1,155,000	$
3,930,000	$
600,000	$
1,725,000	$
740,000	$
207,361	$
37,628,000	$
300,000	$
225,000	$
775,000	$
37,003,000	$
6,230,000	$
90,518,361	$
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to generate approximately $1 million in revenue. Per the agreement, Northwestern University will contribute the
remaining $1.5 million to meet the guaranteed amount, with $1 million contributed to the Affordable Housing Fund.
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 benefits, and contractual services.
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 benefits, and contractual services.
Parking Fund – In FY 2025, the Parking Division leveraged excess reserves to complete several key capital improvements,
including modernization of the PARC system gate controls, roof repairs, elevator upgrades, and fire panel replacements.
The FY 2026 CIP includes a scaled-back slate of projects, with $775,000 allocated for structural and roof repairs.
As of August 31, 2025, the Parking Fund holds an unaudited fund balance of $2.4 million. The Parking Fund Balance Policy
requires a reserve equal to 16.66% of annual expenses, approximately $1.8 million for FY 2026. Given the fund’s positive
financial position and excess reserves, the FY 2026 Adopted Budget does not include any increases to parking fees.
Water Funds – The Water Fund supports both operations and capital improvements for the Water Treatment Plant and
the Distribution Division. The FY 2026 Adopted Budget includes $37 million in capital spending within the Water Fund,
financed through a combination of state loans, General Obligation (GO) Bonds, and available fund balance.
Since 2009, the City’s Water Production Bureau has utilized a cost-of-service rate model to monitor the financial health of
the Water and Sewer Funds. This model is regularly updated with current data on revenues, expenditures, and future
capital needs. Recent updates indicate that the Water Fund may face financial instability within the next few years unless
corrective measures are taken.
Several factors are contributing to this pressure, all tied 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.
The 2025 budget included a 23.3% increase to water rates to keep up with these needs, with additional increases needed in
2026. Both the water and sewer fund cost-of-service models were updated and reviewed to reevaluate the 2026 rate
increases. Given the rate of spending on capital projects, available reserves, and outside funding opportunities, 2026 rate
increases can be deferred until 2027 with rates held flat.
Sewer Fund – The budget includes $6.2 million in capital spending in the sewer fund drawing upon the existing fund
balance and potential issuance of bonds. As with the water fund, sewer rate adjustments can be deferred to 2026, given
the current fund balance.
Solid Waste Fund – The Solid Waste Fund is primarily supported by sanitation service fees and, since 2018, property tax
revenue. Rather than raising rates at that time, the City incrementally increased the levy over three years. While the fund
has improved from its negative $1.2 million balance in 2018, long-term sustainability remains a concern.
To stabilize the fund, the City Council approved a $1 million transfer from General Fund reserves in 2022 and a modest 1.8%
rate increase in 2023. In December 2023, the Council approved 7.5% increases to sanitation service fees for both 2024 and
2025, covering rising service costs and contractual wage obligations.
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Service costs continue to rise, and the FY 2026 Adopted Budget includes targeted increases to yard waste and special/bulk
pickup rates—set at $7.00 per month and $1.11 per unit, respectively. These adjustments align fees with actual service
delivery costs while maintaining current service levels. Rates for residential, apartment, and condo refuse collection will
remain unchanged.
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 that were established by the previous Council for the development and adoption of this budget. Throughout each
department section, the budget touches on key FY 2025 accomplishments and FY 2026 initiatives that are planned to
make progress toward 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.
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 significant and measurable progress toward addressing E-plan priorities.
Conclusion
As the City moves into FY 2026, several key fiscal and policy considerations will require thoughtful deliberation by the City
Council:
Addressing the structural deficit and reducing reliance on reserves and one-time revenues by approving a property
tax levy increase for FY 2026.
Develop and adopt a long-term funding strategy for rising public safety pension contributions and major capital
needs, including building construction and rehabilitation.
Identify and allocate funding sources for outstanding FY 2024 and FY 2025 capital projects, and prioritize strategic
CIP investments for FY 2026.
Ensuring the sustainability of the City’s enterprise funds, particularly the Solid Waste Fund, where rate adjustments
are necessary to maintain current service levels.
Finally, I would like to extend my sincere appreciation to City staff—especially the budget team—for their dedication and
professionalism in preparing this budget. I also thank the Mayor and City Council for their strategic input and collaboration
throughout the year. City staff look forward to working closely with the Mayor, City Council, community members, and
other stakeholders to implement all programs, services, and priorities laid out in the FY 2026 Budget.
Sincerely,
Luke Stowe
City Manager
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Budget Changes Over Time
Since FY 2021, total expenses and operating transfers have grown by $133.8 million—from $270.4 million to $404.0 million.
The key drivers, in order of magnitude, are as follows:
1. Increases to salaries and benefits (+$40.2 million since 2021): In FY 2023, all four of the City’s collective bargaining
agreements were approved at rates exceeding the 4.5% budgeted. These adjustments reflect inflationary trends and
were designed to align salaries with peer communities, supporting recruitment and retention. Increases included:
Police Patrol (18%), Police Sergeant (~8%), Fire Department (11%), AFSCME (8%), and Non-union employees (8%)
2. Increase to Capital Improvement Program (+$37.9 million since 2021): The FY 2026 Capital Improvement Program
totals $84.5 million. Inflation continues to impact construction costs, while demand for improvements to facilities,
parks, alleys, and water infrastructure has grown significantly.
3. Continued inclusion of ARPA in the budget (+$11.5 million since 2021): The City continues to budget American
Rescue Plan Act (ARPA) funds for projects and programs approved by the City Council.
4. Increase in transfers (+$10.4 million since 2021): While these transfers do not affect net expenses, the creation of
the Parks and Recreation Fund in FY 2026 has led to a notable increase in internal transfers.
5. Increase in contributions to public safety pensions (+$9.3 million since 2021): In line with the Council’s
commitment to achieve 100% pension funding by 2040—and following significant wage increases in 2023—pension
obligations have risen. While past increases were covered by reserves and one-time revenues, the FY 2026 budget
includes modest property tax increases to meet these growing costs.
6. Increase in spending on social services and sustainability (+$3.7 million): Compared to FY 2021, spending has
increased across:
Human Services Fund (CARE Team, Mayor’s Summer Youth Program)
Reparations Fund (Real Estate Transfer Tax allocations)
Good Neighbor Fund (community benefits agreement with Northwestern University)
Sustainability Fund (established in 2022)
Additional increases are reflected in federal grant programs (CDBG, HOME, CDBG Loan, Pro Housing) and the
Affordable Housing Fund.
7. Other (+$20.7 million): Other major increases include increases to debt service (+$3.3 million), TIF spending (+$3.4
million), and general increases to contracts and services resulting from 25% inflation since 2020.
Reasons for Budget Increases FY 2021 - FY 2026
Salaries and Benefits	Salaries and Benefits
40,157,096 (30.06%)	40,157,096 (30.06%)
Salaries and Benefits
40,157,096 (30.06%)
Capital Spending 37,871,361 (28.35%)	Capital Spending 37,871,361 (28.35%)	Capital Spending 37,871,361 (28.35%)
Other 14,009,446 (10.49%)	Other 14,009,446 (10.49%)	Other 14,009,446 (10.49%)
ARPA 11,538,341 (8.64%)	ARPA 11,538,341 (8.64%)	ARPA 11,538,341 (8.64%)
Transfers 10,414,953 (7.80%)	Transfers 10,414,953 (7.80%)	Transfers 10,414,953 (7.80%)
Pension Contribution 9,265,238 (6.94%)	Pension Contribution 9,265,238 (6.94%)	Pension Contribution 9,265,238 (6.94%)
Housing and Sustainability	Housing and Sustainability
Funds 3,658,195 (2.74%)	Funds 3,658,195 (2.74%)
Housing and Sustainability
Funds 3,658,195 (2.74%)
TIFs 3,392,296 (2.54%)	TIFs 3,392,296 (2.54%)	TIFs 3,392,296 (2.54%)
Debt Service 3,266,162 (2.45%)	Debt Service 3,266,162 (2.45%)	Debt Service 3,266,162 (2.45%)
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All Funds Summary (Adjusted for Interfund Transfers)
The City's FY 2026 Budgeted expenses (adjusted for interfund transfers) in all 41 funds are summarized below.
Fund
FY 2025
Net Budget
(Excluding
Transfers)
FY 2026
Adopted
Budget
Less
Transfers
to Other
Funds
FY 2026
Net Budget
(Excluding
Transfers)
FY 2025 vs
FY 2026 ($)
GENERAL FUND (100)
PARKS AND RECREATION FUND (130)
AMERICAN RESCUE PLAN (170)
GENERAL ASSISTANCE FUND (175)
HUMAN SERVICES FUND (176)
REPARATIONS FUND (177)
SUSTAINABILITY FUND (178)
GOOD NEIGHBOR FUND (180)
LIBRARY FUND (185)
LIBRARY DEBT SERVICE FUND (186)
LIBRARY CAPITAL IMPROVEMENT FD (187)
MOTOR FUEL TAX FUND (200)
EMERGENCY TELEPHONE (E911) FUND (205)
FOREIGN FIRE INSURANCE (206)
SPECIAL SERVICE AREA (SSA) #9 (210)
CDBG FUND (215)
CDBG LOAN FUND (220)
PRO HOUSING FUND (230)
HOME FUND (240)
AFFORDABLE HOUSING FUND (250)
DEBT SERVICE FUND (320)
HOWARD-RIDGE TIF FUND (330)
WEST EVANSTON TIF FUND (335)
DEMPSTER-DODGE TIF FUND (340)
CHICAGO-MAIN TIF (345)
SPECIAL SERVICE AREA (SSA) #6 (350)
SPECIAL SERVICE AREA (SSA) #7 (355)
SPECIAL SERVICE AREA (SSA) #8 (360)
SPECIAL SERVICE AREA (SSA) #10 (361)
FIVE FIFTH TIF FUND (365)
CAPITAL IMPROVEMENTS FUND (415)
CROWN CONSTRUCTION FUND (416)
CROWN MAINTENANCE FUND (417)
SPECIAL ASSESSMENT FUND (420)
PARKING SYSTEM FUND (505)
WATER FUND (510)
SEWER FUND (515)
SOLID WASTE FUND (520)
FLEET SERVICES FUND (600)
EQUIPMENT REPLACEMENT FUND (601)
INSURANCE FUND (605)
TOTAL:
113,331,458	$ 	147,729,728	$ 	42,265,279	$ 	105,464,449	$ 	(7,867,009)	$
-	$ 	16,260,202	$ 	880,000	$ 	15,380,202	$ 	15,380,202	$
16,562,975	$ 	11,538,341	$ 	700,000	$ 	10,838,341	$ 	(5,724,634)	$
1,342,920	$ 	1,380,191	$ 	-	$ 	1,380,191	$ 	37,271	$
6,360,977	$ 	6,616,338	$ 	-	$ 	6,616,338	$ 	255,361	$
1,301,000	$ 	1,101,000	$ 	-	$ 	1,101,000	$ 	(200,000)	$
1,706,513	$ 	1,526,309	$ 	-	$ 	1,526,309	$ 	(180,204)	$
164,000	$ 	3,556,750	$ 	3,556,750	$ 	-	$ 	(164,000)	$
9,646,921	$ 	10,550,020	$ 	360,325	$ 	10,189,695	$ 	542,774	$
576,946	$ 	547,823	$ 	-	$ 	547,823	$ 	(29,123)	$
1,900,000	$ 	1,155,000	$ 	-	$ 	1,155,000	$ 	(745,000)	$
6,359,650	$ 	6,120,000	$ 	-	$ 	6,120,000	$ 	(239,650)	$
1,743,699	$ 	1,833,312	$ 	119,142	$ 	1,714,170	$ 	(29,529)	$
200,000	$ 	200,000	$ 	-	$ 	200,000	$ 	-	$
642,145	$ 	675,000	$ 	-	$ 	675,000	$ 	32,855	$
3,788,998	$ 	1,862,559	$ 	-	$ 	1,862,559	$ 	(1,926,439)	$
306,565	$ 	308,000	$ 	-	$ 	308,000	$ 	1,435	$
-	$ 	1,000,000	$ 	-	$ 	1,000,000	$ 	1,000,000	$
2,275,912	$ 	2,074,988	$ 	-	$ 	2,074,988	$ 	(200,924)	$
2,362,480	$ 	2,695,872	$ 	-	$ 	2,695,872	$ 	333,392	$
15,988,861	$ 	15,722,798	$ 	-	$ 	15,722,798	$ 	(266,063)	$
513,500	$ 	1,127,887	$ 	347,313	$ 	780,574	$ 	267,074	$
2,712,790	$ 	4,091,124	$ 	110,550	$ 	3,980,574	$ 	1,267,784	$
12,000	$ 	399,910	$ 	195,123	$ 	204,787	$ 	192,787	$
850,010	$ 	1,608,944	$ 	308,370	$ 	1,300,574	$ 	450,564	$
220,000	$ 	210,000	$ 	-	$ 	210,000	$ 	(10,000)	$
140,000	$ 	146,392	$ 	-	$ 	146,392	$ 	6,392	$
60,200	$ 	62,006	$ 	-	$ 	62,006	$ 	1,806	$
90,000	$ 	97,595	$ 	-	$ 	97,595	$ 	7,595	$
1,150,520	$ 	1,898,998	$ 	73,850	$ 	1,825,148	$ 	674,628	$
26,222,000	$ 	31,628,000	$ 	-	$ 	31,628,000	$ 	5,406,000	$
200,060	$ 	929,929	$ 	629,869	$ 	300,060	$ 	100,000	$
175,000	$ 	175,000	$ 	-	$ 	175,000	$ 	-	$
1,650,050	$ 	665,726	$ 	165,676	$ 	500,050	$ 	(1,150,000)	$
8,334,232	$ 	10,670,479	$ 	3,638,639	$ 	7,031,840	$ 	(1,302,392)	$
62,760,447	$ 	64,631,333	$ 	6,183,505	$ 	58,447,828	$ 	(4,312,619)	$
8,470,950	$ 	13,438,802	$ 	1,951,808	$ 	11,486,994	$ 	3,016,044	$
6,506,458	$ 	7,587,770	$ 	418,600	$ 	7,169,170	$ 	662,712	$
4,204,265	$ 	4,410,955	$ 	-	$ 	4,410,955	$ 	206,690	$
5,496,912	$ 	2,800,000	$ 	-	$ 	2,800,000	$ 	(2,696,912)	$
22,373,693	$ 	22,977,815	$ 	-	$ 	22,977,815	$ 	604,122	$
338,705,108	$ 	404,012,896	$ 	61,904,799	$ 	342,108,097	$ 	3,402,989	$
Table of Contents	All Funds Summary
FY 2026 Adopted Budget | Evanston Page 19

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All Funds Summary (Including Interfund Transfers)
The City's FY 2026 Budgeted expenses (including interfund transfers) in all 41 funds are summarized below.
Fund 	FY 2023 Actual FY 2024
Actual
FY 2025
Adopted
Budget
FY 2026
Adopted
Budget
FY 2025 vs
FY 2026 ($)
General Fund (100)
Parks and Recreation Fund (130)
American Rescue Plan (170)
General Assistance Fund (170)
Human Services Fund (176)
Reparations Fund (177)
Sustainability Fund (178)
Good Neighbor Fund (180)
Library Fund (185)
Library Debt Service Fund (186)
Library Capital Improvement Fd (187)
Motor Fuel Tax Fund (200)
Emergency Telephone (E911) Fund (205)
Foreign Fire Insurance (206)
Special Service Area (SSA) #9 (210)
CDBG Fund (215)
CDBG Loan Fund (220)
Pro Housing Fund (230)
Home Fund (240)
Affordable Housing Fund (250)
Debt Service Fund (320)
Howard-Ridge TIF Fund (330)
West Evanston TIF Fund (335)
Dempster-Dodge TIF Fund (340)
Chicago-Main TIF (345)
Special Service Area (SSA) #6 (350)
Special Service Area (SSA) #7 (355)
Special Service Area (SSA) #8 (360)
Special Service Area (SSA) #10 (361)
Five-Fifths Fund (365)
Capital Improvements Fund (415)
Crown Construction Fund (416)
Crown Maintenance Fund (417)
Special Assessment Fund (420)
Parking System Fund (505)
Water Fund (510)
Sewer Fund (515)
Solid Waste Fund (520)
Fleet Services Fund (600)
Equipment Replacement Fund (601)
Insurance Fund (605)
TOTAL:
143,029,844	$ 	151,306,491	$ 	151,278,402	$ 	147,729,728	$ 	(3,548,674)	$
-	$ 	-	$ 	-	$ 	16,260,202	$ 	16,260,202	$
7,434,037	$ 	11,126,689	$ 	18,062,975	$ 	11,538,341	$ 	(6,524,634)	$
1,091,177	$ 	1,246,739	$ 	1,342,920	$ 	1,380,191	$ 	37,271	$
4,246,737	$ 	5,218,272	$ 	6,360,977	$ 	6,616,338	$ 	255,361	$
2,261,405	$ 	2,617,960	$ 	1,301,000	$ 	1,101,000	$ 	(200,000)	$
567,747	$ 	1,097,475	$ 	1,706,513	$ 	1,526,309	$ 	(180,204)	$
557,887	$ 	3,250,962	$ 	3,164,000	$ 	3,556,750	$ 	392,750	$
7,762,567	$ 	8,468,446	$ 	10,007,246	$ 	10,550,020	$ 	542,774	$
507,913	$ 	574,676	$ 	576,946	$ 	547,823	$ 	(29,123)	$
1,192,903	$ 	205,050	$ 	1,900,000	$ 	1,155,000	$ 	(745,000)	$
2,831,512	$ 	3,045,564	$ 	6,359,650	$ 	6,120,000	$ 	(239,650)	$
1,664,398	$ 	1,953,760	$ 	1,862,841	$ 	1,833,312	$ 	(29,529)	$
261,615	$ 	234,513	$ 	200,000	$ 	200,000	$ 	-	$
640,515	$ 	618,341	$ 	642,145	$ 	675,000	$ 	32,855	$
2,020,464	$ 	1,682,909	$ 	3,788,998	$ 	1,862,559	$ 	(1,926,439)	$
151,862	$ 	57,103	$ 	306,565	$ 	308,000	$ 	1,435	$
-	$ 	-	$ 	-	$ 	1,000,000	$ 	1,000,000	$
104,159	$ 	169,895	$ 	2,275,912	$ 	2,074,988	$ 	(200,924)	$
487,487	$ 	391,091	$ 	2,362,480	$ 	2,695,872	$ 	333,392	$
15,203,557	$ 	15,033,322	$ 	15,988,861	$ 	15,722,798	$ 	(266,063)	$
1,553,879	$ 	1,401,664	$ 	857,413	$ 	1,127,887	$ 	270,474	$
2,282,700	$ 	2,051,405	$ 	2,823,340	$ 	4,091,124	$ 	1,267,784	$
185,426	$ 	204,648	$ 	205,343	$ 	399,910	$ 	194,567	$
2,722,028	$ 	1,692,149	$ 	1,158,000	$ 	1,608,944	$ 	450,944	$
206,759	$ 	214,230	$ 	220,000	$ 	210,000	$ 	(10,000)	$
144,223	$ 	139,844	$ 	140,000	$ 	146,392	$ 	6,392	$
60,632	$ 	57,832	$ 	60,200	$ 	62,006	$ 	1,806	$
-	$ 	-	$ 	90,000	$ 	97,595	$ 	7,595	$
920,970	$ 	1,015,535	$ 	1,224,370	$ 	1,898,998	$ 	674,628	$
14,164,514	$ 	20,957,828	$ 	26,222,000	$ 	31,628,000	$ 	5,406,000	$
1,013,010	$ 	738,684	$ 	788,429	$ 	929,929	$ 	141,500	$
-	$ 	-	$ 	175,000	$ 	175,000	$ 	-	$
1,137,031	$ 	575,923	$ 	1,880,681	$ 	665,726	$ 	(1,214,955)	$
12,888,981	$ 	13,346,277	$ 	11,883,699	$ 	10,670,479	$ 	(1,213,220)	$
21,683,305	$ 	26,601,471	$ 	68,788,582	$ 	64,631,333	$ 	(4,157,249)	$
7,604,285	$ 	7,726,864	$ 	10,483,001	$ 	13,438,802	$ 	2,955,801	$
6,191,417	$ 	6,294,948	$ 	6,925,058	$ 	7,587,770	$ 	662,712	$
4,137,721	$ 	4,047,627	$ 	4,204,265	$ 	4,410,955	$ 	206,690	$
1,596,799	$ 	1,834,077	$ 	5,496,912	$ 	2,800,000	$ 	(2,696,912)	$
19,192,139	$ 	20,866,842	$ 	22,373,693	$ 	22,977,815	$ 	604,122	$
289,703,605	$ 	318,067,106	$ 	395,488,417	$ 	404,012,896	$ 	8,524,479	$
Table of Contents	All Funds Summary
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Property Tax Levy
FY 2023
ADOPTED
FY 2024
ADOPTED
FY 2025
ADOPTED
FY 2026
ADOPTED
CHANGE ($) CHANGE
(%)
GENERAL FUND - CORPORATE
Gross Levy 	8,414,703 	8,414,703 	8,371,551 	8,507,292
Loss Factor* 	252,441 	252,441 	209,289 	207,495
Net Levy 	1.7%
PARKS AND RECREATION FUND
Gross Levy 	0 	0 	0 	1,025,000
Loss Factor* 	0 	0 	0 	25,000
Net Levy 	-
GENERAL FUND - IMRF PENSION
Gross Levy 	922,716 	922,716 	1,320,549 	1,691,250
Loss Factor* 	27,681 	27,681 	33,014 	41,250
Net Levy 	28.2%
HUMAN SERVICES FUND
Gross Levy 	3,206,186 	3,463,918 	3,743,590 	6,303,750
Loss Factor* 	96,186 	103,918 	93,590 	153,750
Net Levy 	68.5%
SOLID WASTE FUND
Gross Levy 	1,373,711 	1,373,711 	974,359 	461,250
Loss Factor* 	41,211 	41,211 	24,359 	11,250
Net Levy 	-52.6%
FIRE PENSION FUND
Gross Levy 	9,895,474 	9,895,474 	9,844,728 	9,838,575
Loss Factor* 	296,864 	296,864 	246,118 	239,965
Net Levy 	0.0%
POLICE PENSION FUND
Gross Levy 	10,712,881 	10,712,881 	10,657,944 	10,651,282
Loss Factor* 	321,386 	321,386 	266,449 	259,787
Net Levy 	0.0%
CITY LEVY SUBTOTAL
Gross Levy 	34,525,671 	34,783,403 	34,912,720 	38,478,399
Loss Factor* 	1,035,769 	1,043,501 	872,819 	938,497
TOTAL CITY NET LEVY 	10.3%
GENERAL ASSISTANCE (GA) FUND
Gross Levy 	1,340,206 	1,082,474 	769,231 	768,750
Loss Factor* 	40,206 	32,474 	19,231 	18,750
TOTAL GA FUND NET LEVY 	0.0%
LIBRARY FUND
Gross Levy 	7,768,528 	8,467,695 	8,845,484 	9,723,951
Loss Factor* 	224,289 	254,031 	221,137 	237,170
TOTAL LIBRARY NET LEVY 	10.0%
DEBT SERVICE FUND
Gross Levy 	13,522,171 	13,404,398 	13,149,076 	13,149,076
Loss Factor* 	643,913 	638,305 	382,983 	382,983
Net Levy 	0.0%
LIBRARY DEBT SERVICE
Gross Levy 	533,309 	603,411 	594,254 	564,257
Loss Factor* 	25,396 	28,734 	17,308 	16,435
Net Levy - Library Debt 	-5.0%
DEBT SERVICE LEVY SUBTOTAL
Gross Levy 	14,055,480 	14,007,809 	13,743,330 	13,713,333
Loss Factor* 	699,309 	667,039 	400,291 	399,418
DEBT SERVICE NET LEVY 	-0.2%
TOTAL GROSS LEVY 	57,689,885 	58,341,381 	58,270,765 	62,684,433 	4,413,669 7.6%
Total Loss Factor* 	1,999,573 	1,997,045 	1,513,477 	1,593,835 	80,358
TOTAL NET LEVY 	7.6%
*A 3% loss factor for Debt Service and a 2.5% loss factor for all other levies will be applied by Cook County.
8,162,262	$ 	8,162,262	$ 	8,162,262	$ 	8,299,797	$ 	137,535	$
-	$ 	-	$ 	-	$ 	1,000,000	$ 	1,000,000	$
895,035	$ 	895,035	$ 	1,287,535	$ 	1,650,000	$ 	362,465	$
3,110,000	$ 	3,360,000	$ 	3,650,000	$ 	6,150,000	$ 	2,500,000	$
1,332,500	$ 	1,332,500	$ 	950,000	$ 	450,000	$ 	(500,000)	$
9,598,610	$ 	9,598,610	$ 	9,598,610	$ 	9,598,610	$ 	-	$
10,391,495	$ 	10,391,495	$ 	10,391,495	$ 	10,391,495	$ 	-	$
33,489,902	$ 	33,739,902	$ 	34,039,902	$ 	37,539,902	$ 	3,500,000	$
1,300,000	$ 	1,050,000	$ 	750,000	$ 	750,000	$ 	-	$
7,535,472	$ 	8,213,664	$ 	8,624,347	$ 	9,486,782	$ 	862,435	$
12,878,258	$ 	12,766,093	$ 	12,766,093	$ 	12,766,093	$ 	-	$
507,913	$ 	574,677	$ 	576,946	$ 	547,822	$ 	(29,124)	$
13,386,171	$ 	13,340,770	$ 	13,343,039	$ 	13,313,915	$ 	(29,124)	$
55,711,545	$ 	56,344,336	$ 	56,757,288	$ 	61,090,599	$ 	4,333,311	$
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Property Tax Explanation
Each property in Cook County is assessed a property tax based on the levies of all taxing districts that support the property.
You can look up your property's tax information online or learn more about how Cook County calculates property taxes.
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 2024, the Finance & Budget Committee asked staff to create a list of Peer Communities to compare various attributes,
financials, and policies. Information on how these communities were selected can be found on the committee's website.
Property Tax Rate Comparison: The table below shows how Evanston's 2023 Composite Tax Rate compares to its seven
Peer Communities (2024 composite rates are not yet available from Cook County). This table also reflects 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 a separate taxing body from the municipality.
City
2023
Composite
Rate
2023
Municipality
Rate
2023
Library
Rate
2023 Park
District
Rate
City + Library +
Park District
Rate
City + Library +
Parks as % of
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 	1.980 	20.15%
Arlington Heights 	9.204 	1.009 	0.394 	0.481 	1.884 	20.47%
Skokie 	8.986 	0.486 	0.430 	0.407 	1.323 	14.72%
Park Ridge 	8.985 	0.706 	0.200 	0.524 	1.430 	15.92%
Des Plaines 	8.694 	0.923 	0.224 	0.441 	1.588 	18.27%
Bloomington* 	8.415 	0.993 	0.293 	0.000 	1.286 	15.28%
Evanston* 	8.066 	1.298** 	0.221 	0.000 	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 $454,600 home in
Evanston and its seven Peer Communities. It also shows approximately how much goes towards: 1) City + Library + Park
District, 2) its elementary and secondary school districts, and 3) all other taxing bodies. Note, any individual property's rate
may be higher or lower depending on the specific combination of taxing districts servicing a property.
City Home
Value
2023
Average
Composite
Tax Rate
Approximate Tax
Bill for
Composite Rate
Approximate
Tax Bill (City +
Library + Park
District)
Approximate Tax
Bill (Elementary &
Secondary School
Districts)
Approximate
Tax Bill (All
Other Taxing
Districts)
Oak Park 	$454,600 	10.811 	$13,743.05 	$3,336.93 	$8,543.80 	$1,862.32
Palatine 	$454,600 	9.825 	$12,489.64 	$2,517.00 	$8,447.19 	$1,525.45
Arlington Heights 	$454,600 	9.204 	$11,700.22 	$2,394.96 	$7,468.36 	$1,836.90
Skokie 	$454,600 	8.986 	$11,423.09 	$1,681.81 	$8,634.06 	$1,107.22
Park Ridge 	$454,600 	8.985 	$11,421.82 	$1,817.83 	$8,096.34 	$1,507.66
Des Plaines 	$454,600 	8.694 	$11,051.90 	$2,018.68 	$7,468.36 	$1,564.86
Bloomington* 	$454,600 	8.415 	$12,247.07 	$1,871.56 	$7,617.21 	$2,758.29
Evanston** 	$454,600 	8.066 	$10,253.58 	$1,930.97 	$6,907.76 	$1,414.86
*Bloomington uses McLean County’s calculation for a property’s EAV at 33.33% of market value, which differs from Cook County
**Evanston Municipality rate also includes the General Assistance property tax levy
Note: Total taxes for all communities include the maximum allowable Homeowners exemption for their respective counties
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Changes from Proposed Budget to Adopted Budget
The City Council made two changes to the proposed budget prior to adopting it on November 24, 2025.
Adjustments to Expenses
Fund 	Description of Adjustment Adjustment
Amount
Sustainability Fund Added $25,000 for Climate Action
Outreach. $25,000
TOTAL 	$25,000
Adjustments to Revenues
Fund 	Description of Adjustment Adjustment
Amount
General Fund
Eliminate $3,000,000 proposed
property tax increase to fund
public safety pensions.
($3,000,000)
General Fund
Increase use of fund balance by
$3,000,000 for public safety
pension contributions.
$3,000,000
TOTAL 	$0
Table of Contents	Changes to Adopted Budget
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GENERAL INFORMATION
Table of Contents	General Information
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About the City
The City of Evanston
The City 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 flavor 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, five public swimming beaches, athletic
fields, 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 officials consisting of a Mayor and nine Ward Council Members. Through the Council-Manager
form of government, elected officials 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 financial course of the City of Evanston and defines 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 2026
Budget includes 41 funds. Several departments have operations in multiple funds. More detailed information on this 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, Health and Human Services, Community Development, Public Works, and
Administrative Services. It is primarily supported by taxes, as well as charges for services, fines and various fees from
sources such as permits and licenses. Other Funds include Special Revenue Funds, Debt Service Funds, Capital Projects
Funds, Enterprise Funds, and Internal Service Funds.
Historically, the City's Parks and Recreation Department was resourced through the City's General Fund. In the City's 2026
budget, this department is now supported by its own fund (Parks and Recreation Fund #130).
Table of Contents	About the City
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Population Overview
TOTAL POPULATION
76,552 -0.81%
vs. 2022
GROWTH RANK
1481 out of 2737 Municipalities in Illinois
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial
Censuses
DAYTIME POPULATION
87,640
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
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022
67.5k
70k
72.5k
75k
77.5k
80k
82.5k
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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
Principal Property Taxpayers
Below is a list of the top Principal Property Taxpayers in the City of Evanston. This information is from the City's 2024
Annual Comprehensive Financial Report.
Source: City of Evanston, Illinois: Annual Comprehensive Financial Report For the Year Ended December 31, 2024 (pg 169)
3K	3K	3K
4K	4K	4K 4K	4K	4K
7K	7K	7K
7K	7K	7K
10K	10K	10K
9K	9K	9K 9K	9K	9K
4K	4K	4K 5K	5K	5K
8K	8K	8K
4K	4K	4K
2K	2K	2K
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
0
3K
5K
8K
10K
13K
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Household Analysis
TOTAL HOUSEHOLDS
31,387 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.
-20%
lower than state average
-13%
lower than state average
21%
higher than state average
84%
higher than state average
* Data Source: American Community Survey 5-year estimates
Family Households
40%
Married Couples
41%
Singles
35%
Senior Living Alone
22%
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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
24% 83.00%
higher than state average
Median income
$95,766 17.21%
higher than state average
Below $25,000
13% -10.22%
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
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Housing Overview
2023 MEDIAN HOME VALUE
$472,300
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data
includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data
includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
Evanston 	State Avg.
44%
Rent
56%
Own
33%
Rent
67%
Own
* Data Source: 2023 US Census
Bureau, 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
2023
300K
350K
400K
450K
500K
1K	1K	1K
2K	2K	2K
4K	4K	4K
2K	2K	2K
3K	3K	3K
1K	1K	1K
1K	1K	1K
796	796	796
684	684	684
169	169	169
335	335	335
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 	1K 	2K 	3K 	4K
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Organization Chart
The City of Evanston operates under a Council-Manager form of government. The non-partisan legislative body is
comprised of ten elected officials consisting of a Mayor and nine ward Council Members. Through the Council-Manager
form of government, elected officials 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 Officials
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
Vacant
Finance
Hitesh Desai
CFO
Community Development
Sarah Flax
Director
Fire
Paul Polep
Fire Chief
Public Works Agency
Edgar Cano
Director
City Clerk
Stephanie Mendoza
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2026 Budget Calendar
Date(s) 	Task/Step/Meeting
Jan 1, 2025 	Fiscal Year 2025 Begins.
May 11 - May 30,
2025
Finance Staff held preliminary Budget Meetings with Departments about the FY 2026
Budget Planning Process.
May 22 - Jun 6,
2025
Staff met with Councilmembers about preliminary FY 2026 Budget Planning ideas.
June 2025 	Finance Staff provide FY 2026 Budget Planning Materials to Departments. Departments
began developing Department Budgets.
July 2025 	Departments continued developing Department Budgets. Finance Staff hosted a
training for staff on Budget Planning Materials. Finance Staff initialized Budget Planning
settings in New World ERP.
Aug 4-29, 2025 Finance and CMO met with Departments about their FY 2026 Budgets. Finance Staff
began compiling FY 2026 Budget Documentation.
Sep 2-19, 2025 Finance and CMO met with Departments again about FY 2026 Budgets.
Sep 5, 2025 	FY 2026 Department Budgets and Budget Requests “Soft Locked.”
Sep 5 - Oct 2,
2025
Finance Staff finished compiling Budget Documentation. Finance Staff reviewed and
entered FY 2026 Proposed Budget numbers in New World ERP and ClearGov.
Sep 9-18, 2025 Staff met individually with Councilmembers and the Mayor to preview FY 2026 Proposed
Budget challenges and opportunities.
Oct 6, 2025 	FY 2026 Proposed Budget was published on the City’s website.
Oct 13, 2025 FY 2026 Proposed Budget will be presented at the regular City Council meeting.
Oct 14, 2025 FY 2026 Proposed Budget will be presented at the regular Finance & Budget Committee
meeting.
Oct 15 - Nov 24,
2025
Staff refine and update the FY 2026 Proposed Budget based on the feedback received
from City Council, Finance & Budget Committee, and the Community.
Oct-Nov, 2025 FY 2026 Proposed Budget will be presented at Ward meetings.
Oct 27, 2025 FY 2026 Budget Public Hearing will be held at the regular City Council meeting.
Nov 3, 2025 	FY 2026 Truth in Taxation Hearing will be held at a Special City Council meeting.
Nov 10, 2025 Budget Discussion and Introduction of Tax Levy Ordinances at the regular City Council
meeting.
Nov 24, 2025 FY 2026 Budget Adoption by the City Council at the regular City Council Meeting.
December 2025 Following approval by City Council, FY 2026 Adopted Budget is published on the City’s
website.
Dec 26, 2025 Tax Levy filing deadline with Cook County
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Fund Structure
The City's Budget is divided into 41 funds and organized by departments. Funds are the largest financial 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)
Parks and Recreation Fund (130)* 	General Assistance Fund (175)
Human Services Fund (176) 	Reparations Fund (177)
Sustainability Fund (178)
Debt Service Funds 	Debt Service Fund (320) 	Good Neighbor Fund (180)
Howard-Ridge TIF Fund (330) 	Motor Fuel Tax Fund (200)
West Evanston TIF Fund (335) 	Emergency Telephone Fund (205)
Dempster-Dodge TIF Fund (340) 	Foreign Fire Insurance (206)
Chicago-Main TIF (345) 	CDBG Fund (215)
Five-Fifths Fund (365) 	CDBG Loan Fund (220)
Special Service Area (SSA) #6 (350) 	PRO Housing Fund (230)*
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)
Capital Project Funds 	Capital Improvements Fund (415) 	Internal Service Funds 	Fleet Services Fund (600)
Crown Construction Fund (416) 	Equipment Replacement Fund (601)
Crown Maintenance Fund (417) 	Insurance Fund (605)
Special Assessment Fund (420)
Enterprise Funds 	Parking System Fund (505) 	Component Unit Funds 	Library Fund (185)
Water Fund (510) 	Library Debt Service Fund (186)
Sewer Fund (515) 	Library Capital Improvement Fd (187)
Solid Waste Fund (520)
* The Parks and Recreation Fund (130) and PRO Housing Fund (230) are new funds that were added in the FY2026 Budget.
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Fund-Department Relationships
Department 	Fund Title 	Department 	Fund Title
13 City Council 	General Fund (100) 	30 Parks and Recreation 	Parks and Recreation Fund (130)
Human Services Fund (176)
14 City Clerk 	General Fund (100)
40 Public Works Agency 	General Fund (100)
15 City Manager's Office 	General Fund (100) 	Motor Fuel Tax Fund (200)
Reparations Fund (177) 	Capital Improvements Fund (415)
Sustainability Fund (178) 	Crown Construction Fund (416)
Crown Center Maintenance (417)
17 Law 	General Fund (100) 	Special Assesment Fund (420)
Parking System Fund (505)
19 Administrative Services 	General Fund (100) 	Water Fund (510)
Capital Improvements Fund (415) 	Sewer Fund (515)
Parking System Fund (505) 	Solid Waste Fund (520)
Fleet Services Fund (600)
Equipment Replacement Fund (601) 48 Library 	Library Fund (185)
Library Debt Service Fund (186)
21 Community Development 	General Fund (100) 	Library Capital Improvement FD (187)
Human Services Fund (176)
CDBG Fund (215) 	99 Non-Departmental 	General Fund (100)
CDBG Loan Fund (220) 	American Rescue Plan (170)
PRO Housing Fund (230) 	Good Neighbor Fund (180)
HOME Fund (240) 	Debt Service Fund (320)
Affordable Housing Fund (250) 	Howard-Ridge TIF Fund (330)
West Evanston TIF Fund (335)
22 Police 	General Fund (100) 	Dempster-Dodge TIF Fund (340)
Emergency Telephone Fund (205) 	Chicago-Main TIF Fund (345)
Five Fifths Fund (365)
23 Fire Mgmt & Support 	General Fund (100) 	Special Service Area (SSA) #6 (350)
Special Service Area (SSA) #7 (355)
24 Health 	General Fund (100) 	Special Service Area (SSA) #8 (360)
General Assistance Fund (175) 	Special Service Area (SSA) #9 (210)
Human Services Fund (176) 	Special Service Area (SSA) #10 (361)
Capital Improvements Fund (415)
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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.
Parks and Recreation Fund - To account for all Parks and Recreation Department activities.
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 financing 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 financing 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 financing 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 financing district.
Five Fifths (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax
increment financing 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 financing,
or enterprise funds. Capital projects include, but are not limited to: long term improvements to public buildings, the
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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.
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) financed 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, financing, 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, financing, 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 costs related to health insurance, general liability and workers' compensation claims. This
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-confident, 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 a reliable source of income to support special projects and the acquisition of 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
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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 financial assistance programs and who do not have income or resources to provide
for their basic needs.
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 and capital projects as authorized per the
Illinois Department of Transportation. Financing provided from a State of Illinois municipal allotment of gasoline taxes.
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.
Foreign Fire Insurance Fund - State law requires all insurance companies not incorporated under the laws of the State of
Illinois, and that provide fire insurance for property situated within an Illinois municipality or fire protection district that
maintains a fire department, to remit a foreign fire insurance license fee to the foreign fire insurance board, or to the
secretary of a fire protection district. The funds are managed by the Fire Department.
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 benefit
the immediate neighborhood nearby the store.
Pathways to Removing Obstacles (PRO) Housing Fund - To account for the revenues and expenditures of the Federal
Pathways to Removing Obstacles to Housing grant program.
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.
PENSION TRUST FUNDS (not included in budget)
Police and Fire Pension Fund - To account for the accumulation of resources to pay pension costs. Resources are
contributed by sworn police and fire members at a fixed rate as mandated by state statute and by the City through an
annual property tax levy as determined by an independent actuary.
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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 defined 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 financial position and the results of its operations. Fund
accounting is designed to demonstrate legal compliance and to aid financial 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
financial 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 financial resources. Funds are classified into three
categories: governmental, proprietary and fiduciary. 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 fixed 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 reflected in the financial statements:
1. The City Manager submits to the City Council an operating budget for the fiscal year commencing the following fiscal
year. The operating budget includes expenditures and the means of financing them.
2. Public budget hearings are conducted. Taxpayer comments are received and noted.
3. 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.
4. 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, expenditures and changes in fund balances - budget and actual GAAP revenues and expenditures have
been adjusted to the budgetary basis.
The level of control (the level at which expenditures may not exceed budget) is at the fund level. All unencumbered annual
appropriations are lapsed at the fiscal year-end.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of
monies are recorded, reserves 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 financial information of general governmental type funds (for example, the general fund itself and MFT funds) is
prepared on a modified accrual basis. Briefly, this means that revenues are usually recorded when they become available
and are measurable while expenditures are recorded when the liability has been incurred.
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 (example, water user fees are recognized as revenue when bills are produced).
The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of “generally
accepted accounting principles” (GAAP) and a budget basis for comparison purposes.
Financial Control Procedures
The City reports financial 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 Office.
Disbursements are made only if the expenditure is within the authorized appropriation. For all major expenditures,
purchase orders are prepared, then approved, and then the related appropriation is encumbered before a check is issued.
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Financial Policies
The FY 2026 budget complies with all relevant financial policies. In ongoing efforts to formally address long-term
budgeting provisions, the City of Evanston has endorsed the following Budget Policy.
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 financial quarter, the City Manager shall present a report
summarizing budgeted vs. actual revenues and expenditures.
Review of the Annual Comprehensive 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 - Sufficient copies of the proposed and final budget shall be placed on file 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 final 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 final 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
final 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 office 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 deficit to account for the transfers out to other funds as noted in the reserve
policy.
Parking System Fund - This is an enterprise fund and as such is expected to be self-sufficient. Any revenues generated,
especially from sales, should be retained to maintain the fund. Periodically, fees should be increased to sufficiently 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 sufficient 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 Firefighters 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
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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 benefits 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 financial 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 Benefit Program costs are accounted for in this fund and at the
Intergovernmental Personal Benefits Cooperative (IPBC). As required by the IPBC the City will maintain a minimum of one
month’s reserve for PPO benefit programs at the IPBC. Further, the City will set rates and manage program benefit costs
to keep cost increases below the Medical rate of inflation.
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.
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 fleet
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 financing 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-sufficient. 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 reflect true program costs.
Solid Waste Fund - This is an enterprise fund and as such is expected to be self-sufficient. 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 reflect true program costs.
Expenditure Analysis - City Council shall review all significant 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.
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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 sufficient 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 sufficient 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 sufficient 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 sufficient 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 efficient 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 (TIF) 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.
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 Benefits 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
defined 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 sufficient 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 fleet as noted in the prior year Annual Audit.
Table of Contents	Financial Policies
FY 2026 Adopted Budget | Evanston Page 41

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REVENUE SOURCES
Table of Contents	Revenue Sources
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Summary - All Revenues by Source
Historical Revenues by Rev Source
Library Revenue 	Workers Compensation and Liability 	Interest Income
Fines and Forfeitures 	Insurance 	Licenses, Permits and Fees
Interfund Transfers 	Intergovernmental Revenue 	Other Revenue
Property Taxes 	Charges for Services 	Other Taxes
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes 	$64,012,129 	$64,187,921 	$64,722,257 	$69,088,592 	6.75%
Other Taxes 	$71,770,191 	$72,589,830 	$70,165,000 	$73,485,000 	4.73%
Licenses, Permits and Fees 	$7,904,311 	$20,143,189 	$10,298,300 	$10,029,300 	-2.61%
Charges for Services 	$61,886,921 	$66,646,855 	$68,809,834 	$72,231,725 	4.97%
Fines and Forfeitures 	$4,458,841 	$4,308,948 	$4,385,000 	$4,603,000 	4.97%
Intergovernmental Revenue 	$17,403,155 	$20,911,129 	$18,955,203 	$17,978,839 	-5.15%
Other Revenue 	$17,398,197 	$42,733,604 	$90,903,771 $102,351,796 	12.59%
Interest Income 	$5,804,573 	$6,962,562 	$1,970,100 	$2,187,600 	11.04%
Interfund Transfers 	$22,663,027 	$18,938,449 	$15,603,037 	$20,853,393 	33.65%
Workers Compensation and
Liability $1,229,729 	$896,752 	$886,000 	$386,000 	-56.43%
Insurance 	$9,506,290 	$9,860,355 	$10,200,654 	$10,206,534 	0.06%
Library Revenue 	$114,761 	$131,495 	$82,000 	$58,000 	-29.27%
Total Revenues 	$284,152,126 $328,311,088 $356,981,156 $383,459,779 	7.42%
$280M	$280M	$280M 	$284M	$284M	$284M
$328M	$328M	$328M $357M	$357M	$357M $383M	$383M	$383M
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$100M
$200M
$300M
$400M
$500M
_
Table of Contents	Revenues by Source Summary
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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, 16 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.
Table of Contents	Property Taxes
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Property Tax Summary
The City's total net Property Tax Levy remained flat from FY 2021 through FY 2025.
The FY 2026 Budget includes a net Property Tax increase of $3.5M for the City. The increase to the City levy will support the
Human Services Levy and the Parks and Recreation Fund.
The FY 2026 Budget also includes a $0.8M increase to the Library's net Property Tax Levy.
2026 Net Property Taxes by Fund
($)
Net Property Taxes, Budget and Actual
$56,906,554	$56,906,554	$56,906,554 	$56,568,578	$56,568,578	$56,568,578 	$57,351,692	$57,351,692	$57,351,692 	$56,679,499	$56,679,499	$56,679,499 	$56,757,288	$56,757,288	$56,757,288 $61,090,599	$61,090,599	$61,090,599
Property Taxes (Actual) 	Property Taxes (Budgeted)
FY2021 	FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
25,000,000
50,000,000
75,000,000
Debt Service Fund 12,766,093 (20.90%)
Police Pension Fund 10,391,495 (17.01%)
General Fund 9,949,797 (16.29%)
Fire Pension Fund 9,598,610 (15.71%)
Library Fund 9,486,782 (15.53%)
Human Services Fund 6,150,000 (10.07%)
Parks and Recreation Fund 1,000,000 (1.64%)
General Assistance Fund 750,000 (1.23%)
Library Debt Service Fund 547,822 (0.90%)
Solid Waste Fund 450,000 (0.74%)
Table of Contents	Property Taxes
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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.
Other Taxes Budget vs. Actual
Revenue in the Other Taxes category is expected to increase in 2026, primarily driven by the impact of inflation on sales,
income and use taxes.
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$20M
$40M
$60M
$80M
Table of Contents	Other Taxes
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Other Taxes by Fund
2026 Other Taxes by Fund
General Fund 	$70,195,000 95.52%
Emergency Telephone (E911)
Fund
$1,450,000 1.97%
Reparations Fund 	$1,200,000 1.63%
Foreign Fire Insurance 	$250,000 	0.34%
Special Assessment Fund 	$210,000 	0.29%
Solid Waste Fund 	$100,000 	0.14%
Affordable Housing Fund 	$50,000 	0.07%
Capital Improvements Fund 	$30,000 	0.04%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Other Taxes 	$66,598,813 $69,306,996 $67,015,000 $70,195,000 	4.75%
STATE USE TAX 	100.15.1560.51515 	$3,040,435 $2,768,657 $2,900,000 	$500,000 	-82.76%
SALES TAX - BASIC 	100.15.1560.51525 	$13,329,108 $13,914,646 $13,350,000 $15,200,000 	13.86%
SALES TAX - HOME
RULE 100.15.1560.51530 	$10,396,123 $10,856,616 $10,500,000 $12,600,000 	20.00%
AUTO RENTAL TAX 	100.15.1560.51535 	$69,883 	$75,116 	$65,000 	$65,000 	0.00%
TRANSPORTATION
NETWORK PROVIDER
TAX
100.15.1560.51536 	$855,245 	$937,411 	$800,000 	$950,000 	18.75%
ATHLETIC CONTEST TAX 100.15.1560.51540 	$747,432 	$799,176 	$500,000 $1,300,000 	160.00%
STATE INCOME TAX 	100.15.1560.51545 	$12,558,980 $13,446,239 $13,500,000 $14,200,000 	5.19%
MUNICIPAL HOTEL TAX 100.15.1560.51550 	$2,546,217 $2,664,421 $2,350,000 $2,350,000 	0.00%
FIRE INSURANCE TAX 	100.15.1560.51555 	$14,912
ELECTRIC UTILITY TAX 	100.15.1560.51565 	$2,734,420 $2,866,390 $2,900,000 $2,800,000 	-3.45%
NATURAL GAS UTILITY
TAX 100.15.1560.51570 	$1,584,891 $1,251,250 $1,500,000 $1,500,000 	0.00%
NAT GAS USE TAX
HOME RULE 100.15.1560.51575 	$738,412 	$700,861 	$800,000 	$800,000 	0.00%
TELEPHONE UTILITY
TAX 100.15.1560.51580 	$2,485
CIGARETTE TAX 	100.15.1560.51585 	$225,000 	$144,000 	$200,000 	$200,000 	0.00%
EVANSTON MOTOR
FUEL TAX 100.15.1560.51590 	$897,720 $1,289,317 $1,000,000 $1,000,000 	0.00%
LIQUOR TAX 	100.15.1560.51595 	$3,772,043 $3,217,898 $3,300,000 $3,300,000 	0.00%
73.5M
_
Table of Contents	Other Taxes
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATIONAL
CANNABIS TAX 100.15.1560.51598 	$193,978 	$181,915
PARKING TAX 	100.15.1560.51600 	$2,952,554 $3,093,968 $2,900,000 $3,000,000 	3.45%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 	$3,482,124 $2,457,303 $2,500,000 $2,000,000 	-20.00%
REAL ESTATE
TRANSFER TAX 100.15.1560.51620 	$310,770 $3,083,708 $2,500,000 $3,000,000 	20.00%
TELECOMMUNICATIONS
TAX 100.15.1560.51625 	$1,115,998 $1,032,275 $1,050,000 $1,000,000 	-4.76%
AMUSEMENT TAX 	100.15.1560.51630 	$1,367,347 $1,548,571 $1,300,000 $1,400,000 	7.69%
WHEEL TAX 	100.15.1560.52010 	$2,875,749 $2,748,583 $2,800,000 $2,800,000 	0.00%
CANNABIS USE TAX 	100.22.2205.51599 	$118,281 	$124,708 	$100,000 	$130,000 	30.00%
BAG TAX 	100.24.2435.51593 	$78,617 	$89,054 	$200,000 	$100,000 	-50.00%
PENSION PPRT 	100.99.9989.51606 	$605,000
Total General Fund 	$66,598,813 $69,306,996 $67,015,000 $70,195,000 	4.75%
Reparations Fund
Other Taxes 	$3,000,000 $1,180,000 $1,200,000 $1,200,000 	0.00%
RECREATIONAL
CANNABIS TAX 177.15.1595.51598 	$180,000 	$200,000 	$200,000 	0.00%
REAL ESTATE
TRANSFER TAX 177.15.1595.51620 	$3,000,000 $1,000,000 $1,000,000 $1,000,000 	0.00%
Total Reparations Fund 	$3,000,000 $1,180,000 $1,200,000 $1,200,000 	0.00%
Emergency Telephone
(E911) Fund
Other Taxes 	$1,714,128 $1,497,617 $1,450,000 $1,450,000 	0.00%
EMERGENCY
TELEPHONE SYSTM 205.22.5150.56160 	$1,714,128 $1,497,617 $1,450,000 $1,450,000 	0.00%
Total Emergency Telephone
(E911) Fund $1,714,128 $1,497,617 $1,450,000 $1,450,000 	0.00%
Foreign Fire Insurance
Other Taxes 	$248,204 	$273,157 	$250,000 	$250,000 	0.00%
FOREIGN FIRE
INSURANCE INCOME 206.23.0020.56044 	$248,204 	$273,157 	$250,000 	$250,000 	0.00%
Total Foreign Fire Insurance 	$248,204 	$273,157 	$250,000 	$250,000 	0.00%
Affordable Housing Fund
Other Taxes 	$36,380 	$40,500 	$50,000 	$50,000 	0.00%
AFFORDABLE HOUSING
DEMOLITION TAX 250.21.5465.51631 	$36,380 	$40,500 	$50,000 	$50,000 	0.00%
Total Affordable Housing
Fund $36,380 	$40,500 	$50,000 	$50,000 	0.00%
Capital Improvements Fund
Other Taxes 	$30,000
PUBLIC CHARGING FEE 415.40.4105.51578 	$30,000
Total Capital Improvements
Fund $30,000
Special Assessment Fund
Other Taxes 	$172,666 	$157,979 	$200,000 	$210,000 	5.00%
SPEC ASSESS
PRINCIPAL PMT 420.26.6365.56590 	$172,666 	$157,979 	$200,000
SPEC ASSESS
PRINCIPAL PMT 420.40.6000.56590 	$210,000
Total Special Assessment
Fund $172,666 	$157,979 	$200,000 	$210,000 	5.00%
Solid Waste Fund
Table of Contents	Other Taxes
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Other Taxes 	$133,582 	$100,000
BAG TAX 	520.40.4310.51593 	$133,582 	$100,000
Total Solid Waste Fund 	$133,582 	$100,000
Total Revenues 	$71,770,191 $72,589,830 $70,165,000 $73,485,000 	4.73%
Table of Contents	Other Taxes
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Charges for Service Summary
Charges for Services Budget vs. Actual
Citywide Charges for Services are budgeted to increase from 2025 to 2026. This is mostly due to increases in Yard Waste
Collection rates, increased projected revenues from wholesale water customers, and increased ambulance fee rates.
Charges for Services by Fund
Charges for services occur most in the City's enterprise funds - Parking, Water, Sewer, and Solid Waste. These are user fees
that residents and visitors pay for services. User Fees are the primary revenue source for the Parks & Recreation Fund.
Historical Revenues by Fund
Library Fund 	Insurance Fund 	Capital Improvements Fund
Equipment Replacement Fund 	Parks and Recreation Fund 	Fleet Services Fund
Solid Waste Fund 	Sewer Fund 	Parking System Fund
General Fund 	Water Fund
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$20M
$40M
$60M
$80M
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
25M
50M
75M
100M
Table of Contents	Charges for Service
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2026 Charges for Services by Fund
Water Fund 	$29,673,000 41.08%
Parking System Fund 	$9,455,000 13.09%
Parks and Recreation Fund 	$9,001,000 12.46%
Sewer Fund 	$8,080,000 11.19%
Solid Waste Fund 	$5,767,000 7.98%
General Fund 	$5,163,700 7.15%
Fleet Services Fund 	$4,216,140 5.84%
Equipment Replacement Fund $874,885 	1.21%
Library Fund 	$1,000 	0.00%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Charges for Services 	$10,983,534 $11,754,233 $12,765,709 $5,163,700 	-59.55%
BIRTH CERTIFICATE 	100.14.1400.53215 	$107,124 	$106,799 	$85,000 	$85,000 	0.00%
DEATH CERTIFICATE 	100.14.1400.53220 	$11,009 	$7,914 	$7,000 	$7,000 	0.00%
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 	$37,658 	- 	$35,000 	$35,000 	0.00%
HISTORIC
PRESERVATION
REVIEWS
100.21.2105.53666 	$4,630 	$1,925 	$30,000 	$30,000 	0.00%
ZONING FEES 	100.21.2105.53695 	$31,900 	$37,830 	$50,000 	$85,000 	70.00%
BEV SNACK VENDING
MACHINE 100.22.2205.53200 	$387 	$499 	- 	$500 	-
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 	$509,084 	$514,211 	$535,000 	$600,000 	12.15%
POLICE REPORT FEES 	100.22.2240.53685 	$23,696 	$19,943 	$25,000 	$20,000 	-20.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 	$10,021 	$22,706 	- 	$20,000 	-
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 	$7,095 	$69,034 	$40,000 	$42,000 	5.00%
AMBULANCE SERVICE 100.23.2315.53675 	$2,595,001 $2,988,227 $2,800,000 $3,800,000 	35.71%
PLAN REVIEW 	100.24.2435.52085 	- 	- 	$5,000 	$5,000 	0.00%
SANITATION CLASSES 	100.24.2435.53050 	$500 	- 	- 	- 	-
HEALTH FOOD
ESTABLISHMENT
LICENSE FEE
100.24.2435.53105 	$209,040 	$216,420 	$230,000 	$230,000 	0.00%
TEMPORARY FOOD
LICENSE 100.24.2435.53185 	$2,997 	$5,901 	$11,000 	$11,000 	0.00%
72.2M
_
Table of Contents	Charges for Service
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FOOD DELIVERY
VEHICLE 100.24.2435.53190 	$2,800 	$4,150 	$6,500 	$6,500 	0.00%
BEV SNACK VENDING
MACHINE 100.24.2435.53200 	$130 	$15,925 	$31,000 	$31,000 	0.00%
FOOD VENDING
MACHINE 100.24.2435.53205 	$24,635 	$1,625 	- 	- 	-
TOBACCO LICENSE 	100.24.2435.53210 	$14,000 	$18,222 	$17,000 	$17,000 	0.00%
BEEKEEPER LICENSE
FEE 100.24.2435.53211 	$300 	$350 	$300 	$300 	0.00%
FUNERAL DIRECTOR
LICENSE 100.24.2435.53230 	- 	- 	$6,000 	$6,000 	0.00%
BACKGR CHKS
DAYCARE PROV 100.24.2435.53725 	- 	- 	$400 	$400 	0.00%
BIRTH AND DEATH
RECORDS 100.24.2440.53010 	$4,815 	- 	- 	- 	-
I HEART EVANSTON
TREES PROJECT 100.26.2655.53737 	$17 	- 	- 	- 	-
RECREATION
PROGRAM FEES 100.30.3005.53565 	$36,857 	$32,741 	- 	- 	-
SPECIAL EVENT
REVENUE 100.30.3005.53569 	$26,831 	$35,249 	$25,000 	- 	-
BEV SNACK VENDING
MACHINE 100.30.3030.53200 	$13,807 	$12,290 	$10,000 	- 	-
CONCESSIONS 	100.30.3030.53203 	- 	- 	$100,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3030.53565 	$2,481,314 $2,641,993 $3,200,000 	- 	-
BEV SNACK VENDING
MACHINE 100.30.3035.53200 	$1,304 	$1,593 	$1,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3035.53565 	$1,088,160 $1,039,659 	$950,000 	- 	-
BEV SNACK VENDING
MACHINE 100.30.3040.53200 	$2,283 	$3,746 	$2,000 	- 	-
CONCESSIONS 	100.30.3040.53203 	- 	- 	$10,000 	- 	-
RECREATION -
CHARGES FOR
SERVICES
100.30.3040.53560 	- 	$38,587 	- 	- 	-
RECREATION
PROGRAM FEES 100.30.3040.53565 	$179,151 	$213,401 	$220,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3045.53565 	$35,347 	$33,186 	$20,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3050.53565 	$232,046 	$192,493 	- 	- 	-
BEV SNACK VENDING
MACHINE 100.30.3055.53200 	$2,775 	$1,926 	$1,500 	- 	-
RECREATION
PROGRAM FEES 100.30.3055.53565 	$723,068 	$687,054 	$675,000 	- 	-
SENIOR TAXI COUPON
SALES 100.30.3055.53640 	$59,322 	$54,818 	$60,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3065.53565 	$267,112 	$264,941 	$250,000 	- 	-
CONCESSIONS 	100.30.3080.53203 	- 	- 	$107,100 	- 	-
RECREATION
PROGRAM FEES 100.30.3080.53565 	$652,815 	$734,989 	$560,000 	- 	-
RECREATION -
DEFERRED REVENUE 100.30.3080.53566 	$6,416 	- 	- 	- 	-
Table of Contents	Charges for Service
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION
PROGRAM FEES 100.30.3081.53565 	$10,435 	$3,500 	$10,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3095.53565 	- 	-$1,579 	- 	- 	-
CONCESSIONS 	100.30.3100.53203 	- 	- 	$25,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3100.53565 	- 	$220,060 	$266,409 	- 	-
RECREATION
PROGRAM FEES 100.30.3130.53565 	$81,335 	$82,816 	$100,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3131.53565 	$58,674 	$62,776 	$60,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3135.53565 	$625 	- 	- 	- 	-
RECREATION
PROGRAM FEES 100.30.3150.53565 	- 	- 	$90,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3225.53565 	-$15,932 	-$13,553 	- 	- 	-
SPECIAL EVENT
REVENUE 100.30.3500.53569 	- 	$37,438 	$50,000 	- 	-
CONCESSIONS 	100.30.3505.53203 	- 	- 	$120,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3505.53565 	- 	$45,960 	$739,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3605.53565 	$592,762 	$400,059 	$375,000 	- 	-
BEV SNACK VENDING
MACHINE 100.30.3710.53200 	$568 	$598 	$500 	- 	-
RECREATION
PROGRAM FEES 100.30.3710.53565 	$329,940 	$342,901 	$342,000 	- 	-
RECREATION
PROGRAM FEES 100.30.3720.53565 	$357,794 	$363,038 	$360,000 	- 	-
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 	$42,503 	$63,556 	$72,000 	$72,000 	0.00%
TREE PRESERVATION
REVENUES 100.40.4105.53667 	$35,051 	$96,879 	$10,000 	$20,000 	100.00%
WOOD RECYCLING 	100.40.4105.53690 	$2,970 	- 	- 	- 	-
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 	$41,511 	$29,436 	$20,000 	$20,000 	0.00%
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 	$39,853 	- 	$20,000 	$20,000 	0.00%
Total General Fund 	$10,983,534 $11,754,233 $12,765,709 $5,163,700 	-59.55%
Parks and Recreation Fund
Charges for Services 	- 	- 	- $9,001,000 	-
SPECIAL EVENT
REVENUE 130.30.3005.53569 	- 	- 	- 	$25,000 	-
BEV SNACK VENDING
MACHINE 130.30.3030.53200 	- 	- 	- 	$10,000 	-
CONCESSIONS 	130.30.3030.53203 	- 	- 	- 	$50,000 	-
RECREATION
PROGRAM FEES 130.30.3030.53565 	- 	- 	- $3,200,000 	-
BEV SNACK VENDING
MACHINE 130.30.3035.53200 	- 	- 	- 	$1,000 	-
RECREATION
PROGRAM FEES 130.30.3035.53565 	- 	- 	- $1,300,000 	-
BEV SNACK VENDING
MACHINE 130.30.3040.53200 	- 	- 	- 	$2,000 	-
CONCESSIONS 	130.30.3040.53203 	- 	- 	- 	$10,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION -
CHARGES FOR
SERVICES
130.30.3040.53560 	- 	- 	- 	$30,000 	-
RECREATION
PROGRAM FEES 130.30.3040.53565 	- 	- 	- 	$240,000 	-
RECREATION
PROGRAM FEES 130.30.3045.53565 	- 	- 	- 	$20,000 	-
BEV SNACK VENDING
MACHINE 130.30.3055.53200 	- 	- 	- 	$1,500 	-
RECREATION
PROGRAM FEES 130.30.3055.53565 	- 	- 	- 	$720,000 	-
SENIOR TAXI COUPON
SALES 130.30.3055.53640 	- 	- 	- 	$60,000 	-
RECREATION
PROGRAM FEES 130.30.3065.53565 	- 	- 	- 	$250,000 	-
CONCESSIONS 	130.30.3080.53203 	- 	- 	- 	$75,000 	-
RECREATION
PROGRAM FEES 130.30.3080.53565 	- 	- 	- 	$700,000 	-
CONCESSIONS 	130.30.3100.53203 	- 	- 	- 	$25,000 	-
RECREATION
PROGRAM FEES 130.30.3100.53565 	- 	- 	- 	$200,000 	-
RECREATION
PROGRAM FEES 130.30.3130.53565 	- 	- 	- 	$100,000 	-
RECREATION
PROGRAM FEES 130.30.3150.53565 	- 	- 	- 	$60,000 	-
SPECIAL EVENT
REVENUE 130.30.3500.53569 	- 	- 	- 	$45,000 	-
CONCESSIONS 	130.30.3505.53203 	- 	- 	- 	$75,000 	-
RECREATION
PROGRAM FEES 130.30.3505.53565 	- 	- 	- 	$664,000 	-
RECREATION
PROGRAM FEES 130.30.3605.53565 	- 	- 	- 	$425,000 	-
BEV SNACK VENDING
MACHINE 130.30.3710.53200 	- 	- 	- 	$500 	-
RECREATION
PROGRAM FEES 130.30.3710.53565 	- 	- 	- 	$352,000 	-
RECREATION
PROGRAM FEES 130.30.3720.53565 	- 	- 	- 	$360,000 	-
Total Parks and Recreation
Fund - 	- 	- $9,001,000 	-
Library Fund
Charges for Services 	$373 	$1,687 	$1,000 	$1,000 	0.00%
BEV SNACK VENDING
MACHINE 185.48.4845.53200 	$373 	$1,687 	$1,000 	$1,000 	0.00%
Total Library Fund 	$373 	$1,687 	$1,000 	$1,000 	0.00%
Capital Improvements
Fund
Charges for Services 	$14,148 	$6,729 	- 	- 	-
CURB/SIDEWALK
REPLACEMENT FEE 415.40.4219.53735 	$14,148 	$6,729 	- 	- 	-
Total Capital Improvements
Fund $14,148 	$6,729 	- 	- 	-
Parking System Fund
Charges for Services 	$9,214,761 $9,941,427 $8,980,000 $9,455,000 	5.29%
HOODING FOR
METERS 505.19.7005.53245 	$16,375 	$18,190 	$35,000 	$35,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PARKING METER
REVENUE (MULTI /
SINGLE SPACE)
505.19.7005.53250 	$1,368,884 $1,231,091 $1,260,000 $1,260,000 	0.00%
PARKING METER
REVENUE (PASSPORT
ONLY)
505.19.7005.53251 	$3,561,024 $3,826,295 $3,375,000 $3,750,000 	11.11%
SPACE (LOT) RENTALS 	505.19.7005.53385 	$552,102 	$525,941 	$625,000 	$600,000 	-4.00%
DAILY TICKETS 	505.19.7025.53500 	$680,156 	$476,757 	$375,000 	$450,000 	20.00%
MONTHLY INVOICES 	505.19.7025.53510 	$605,546 	$471,656 	$400,000 	$450,000 	12.50%
KEYCARD DEPOSITS 	505.19.7025.53515 	$2,415 	$42,910 	$3,500 	$3,500 	0.00%
DAILY TICKETS 	505.19.7036.53500 	$437,228 	$581,851 	$575,000 	$575,000 	0.00%
MONTHLY INVOICES 	505.19.7036.53510 	$882,985 $1,001,745 	$975,000 	$975,000 	0.00%
KEYCARD DEPOSITS 	505.19.7036.53515 	$2,495 	$2,690 	$3,000 	$3,000 	0.00%
DAILY TICKETS 	505.19.7037.53500 	$370,242 	$454,257 	$450,000 	$450,000 	0.00%
MONTHLY INVOICES 	505.19.7037.53510 	$733,724 $1,305,927 	$900,000 	$900,000 	0.00%
KEYCARD DEPOSITS 	505.19.7037.53515 	$1,585 	$2,115 	$3,500 	$3,500 	0.00%
Total Parking System Fund 	$9,214,761 $9,941,427 $8,980,000 $9,455,000 	5.29%
Water Fund
Charges for Services 	$23,446,286 $25,363,162 $28,625,100 $29,673,000 	3.66%
BEV SNACK VENDING
MACHINE 510.40.4200.53200 	$348 	$490 	- 	- 	-
WATER SALES-
EVANSTON 510.40.4200.53575 	$9,430,024 $11,252,068 $13,957,000 $13,958,000 	0.01%
WATER SALES-
EVANSTON FIRE 510.40.4200.53577 	$112,926 	$113,341 	$104,000 	$104,000 	0.00%
WATER SALES EVAN-
PENALTY 510.40.4200.53580 	$91,238 	$79,396 	$68,000 	$68,000 	0.00%
WATER SALES-SKOKIE 510.40.4200.53585 	$3,495,675 $3,215,905 $3,710,000 $3,686,000 	-0.65%
WATER SALES -
MGNWC 510.40.4200.53586 	$1,933,664 $2,024,170 $2,238,000 $2,233,000 	-0.22%
WATER SALES -
LINCOLNWOOD 510.40.4200.53587 	$964,398 $1,033,869 $1,027,100 $1,141,000 	11.09%
WATER SALES-NWWC. 510.40.4200.53590 	$6,825,485 $7,164,185 $7,134,500 $8,020,000 	12.41%
PHOSPHATE SALES -
NWWC 510.40.4200.53591 	$194,363 	$201,490 	$185,000 	$185,000 	0.00%
CROSS CONNECTION
CONTROL FEES 510.40.4200.53592 	$131,817 	$190,753 	$150,000 	$150,000 	0.00%
WATER METER IMPACT
FEES 510.40.4200.56141 	$266,346 	$87,494 	$51,500 	$128,000 	148.54%
Total Water Fund 	$23,446,286 $25,363,162 $28,625,100 $29,673,000 	3.66%
Sewer Fund
Charges for Services 	$9,348,891 $9,353,365 $8,080,000 $8,080,000 	0.00%
STORM WATER
DETENTION REVENUE 515.40.4310.53593 	$24,750 	$25,050 	- 	- 	-
SEWER SERVICE
CHARGE 515.40.4530.53595 	$9,241,886 $9,262,890 $7,995,000 $7,995,000 	0.00%
SEWER SERV CHARGE-
PENALTY 515.40.4530.53600 	$82,256 	$65,425 	$85,000 	$85,000 	0.00%
Total Sewer Fund 	$9,348,891 $9,353,365 $8,080,000 $8,080,000 	0.00%
Solid Waste Fund
Charges for Services 	$4,878,891 $5,251,622 $5,267,000 $5,767,000 	9.49%
RESIDENTIAL REFUSE 	520.40.4310.53605 	$3,617,348 $3,881,623 $3,952,201 $3,952,201 	0.00%
RESIDENTIAL REFUSE--
PENALTY 520.40.4310.53610 	$63,221 	$52,432 	$45,000 	$45,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
APARTMENT REFUSE
FEES 520.40.4310.53620 	$203,382 	$217,162 	$222,955 	$222,955 	0.00%
CONDOMINIUM
REFUSE FEES 520.40.4310.53621 	$662,456 	$727,696 	$724,344 	$724,344 	0.00%
YARD WASTE FEE 	520.40.4310.56156 	$332,485 	$372,709 	$322,500 	$822,500 	155.04%
Total Solid Waste Fund 	$4,878,891 $5,251,622 $5,267,000 $5,767,000 	9.49%
Fleet Services Fund
Charges for Services 	$3,244,428 $4,216,128 $4,216,140 $4,216,140 	0.00%
CHARGES TO GENERAL
FUND 600.19.7710.53750 	$2,316,996 $3,012,096 $3,012,100 $3,012,100 	0.00%
CHARGES TO PARKING
FUND 600.19.7710.53755 	$159,996 	$207,996 	$208,000 	$208,000 	0.00%
CHARGES TO WATER
FUND 600.19.7710.53760 	$180,000 	$234,000 	$234,000 	$234,000 	0.00%
CHARGES TO SEWER
FUND 600.19.7710.53770 	$260,004 	$338,004 	$338,000 	$338,000 	0.00%
CHARGES TO SOLID
WASTE FUND 600.19.7710.53777 	$321,996 	$418,596 	$418,600 	$418,600 	0.00%
FROM LIBRARY FUND
TO FLEET FUND 600.19.7710.57013 	$5,436 	$5,436 	$5,440 	$5,440 	0.00%
Total Fleet Services Fund 	$3,244,428 $4,216,128 $4,216,140 $4,216,140 	0.00%
Equipment Replacement
Fund
Charges for Services 	$754,884 	$754,884 	$874,885 	$874,885 	0.00%
CHARGES TO GENERAL
FUND 601.19.7780.53750 	$750,000 	$750,000 	$870,000 	$870,000 	0.00%
FROM LIBRARY FUND
TO EQUIPMENT
REPLACEMENT FUND
601.19.7780.57014 	$4,884 	$4,884 	$4,885 	$4,885 	0.00%
Total Equipment
Replacement Fund $754,884 	$754,884 	$874,885 	$874,885 	0.00%
Insurance Fund
Charges for Services 	$725 	$3,620 	- 	- 	-
OVERPAYMENT
REFUNDS RECEIVED 605.99.7800.56200 	$725 	$3,620 	- 	- 	-
Total Insurance Fund 	$725 	$3,620 	- 	- 	-
Total Revenues 	$61,886,921 $66,646,855 $68,809,834 $72,231,725 	4.97%
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Licenses, Permits, and Fees Summary
In FY 2024, the City received $10.8M in permit revenues related to the construction of the new Ryan Field at Northwestern.
That one-time revenue is driving the spike in FY 2024 in the above chart.
Licenses, Permits, and Fees Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
$25M
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Licenses, Permits, and Fees by Fund
A majority of licenses, permit and fee revenues go entirely to the General Fund with some recorded in the CIP Fund, Parks
and Recreation Fund, Solid Waste Fund, Parks and Recreation Fund, and Water Fund.
2026 Licenses, Permits, and Fees by Fund
General Fund 	$8,988,300 89.62%
Capital Improvements Fund 	$564,000 	5.62%
Solid Waste Fund 	$351,000 	3.50%
Parks and Recreation Fund 	$76,000 	0.76%
Water Fund 	$50,000 	0.50%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Licenses, Permits and
Fees
CABLE FRANCHISE FEE 100.15.1510.52180 	$825,835 	$733,368 	$800,000 	$800,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 	$113,813 	$110,349 	$120,000 	$120,000 	0.00%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 	- 	- 	$500,000 	$500,000 	0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 	$650 	$1,796 	- 	- 	-
PET LICENSES 	100.15.1560.52020 	$26,963 	$29,501 	$20,000 	$20,000 	0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 	$1,160 	$3,020 	- 	- 	-
MOVING VAN PERMIT
FEES 100.15.1560.52146 	$54,470 	$37,225 	$55,000 	$55,000 	0.00%
IL BELL FRANCHISE
FEE 100.15.1560.52165 	$98,573 	$97,143 	$90,000 	$90,000 	0.00%
EASEMENTS 	100.15.1560.52175 	$119,882 	$78,838 	$47,000 	$47,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 	- 	-$4,358 	- 	- 	-
NICOR FRANCHISE FEE 100.15.1560.52185 	- 	$90,218 	$75,000 	$75,000 	0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 	- 	- 	$300,000 	- 	-
BUSINESS
REGISTRATION FEE 100.15.5300.52015 	$31,320 	$38,193 	$50,000 	$50,000 	0.00%
10M
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIQUOR LICENSES 	100.17.1705.52040 	$540,463 	$512,344 	$520,000 	$520,000 	0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 	$17,619 	$22,119 	$17,000 	$17,000 	0.00%
VACATION RENTAL
LICENSES 100.21.2115.52018 	- 	- 	- 	$16,000 	-
ROOMING HOUSE
LICENSES 100.21.2115.52035 	$1,500 	$1,050 	- 	$200,000 	-
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 	$322,316 	$194,277 	$587,200 	$387,200 	-34.06%
CONTRACTORS'
LICENSES 100.21.2126.52030 	$186,475 	$182,200 	$170,000 	$170,000 	0.00%
BUILDING PERMITS 	100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 	5.00%
PLUMBING PERMITS 	100.21.2126.52090 	$90 	$135 	- 	- 	-
OTHER/MISC PERMITS 100.21.2126.52110 	$2,803 	- 	$495,000 	- 	-
ELEVATOR PERMITS 	100.21.2126.52115 	$40,026 	$32,444 	$42,000 	$42,000 	0.00%
FIRE PLAN REVIEW 	100.23.2310.52135 	$890 	$25,431 	- 	- 	-
BED & BREAKFAST
LICENSE 100.24.2435.52016 	- 	- 	$150 	$150 	0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 	$1,700 	$1,750 	$2,500 	$2,500 	0.00%
OTHER LICENSES 	100.24.2435.52050 	- 	$20,265 	$20,000 	$20,000 	0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 	$116,040 	$90,780 	$180,000 	$180,000 	0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 	$7,575 	$5,289 	$15,000 	$15,000 	0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 	- 	- 	$1,450 	$1,450 	0.00%
HEN COOP LICENSE 	100.24.2435.52063 	- 	- 	$800 	$800 	0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 	- 	- 	$1,200 	$1,200 	0.00%
FARMERS' MARKET
LICENSES 100.30.3015.52045 	$57,160 	$56,530 	$55,000 	- 	-
FARMERS' MARKET
LICENSES 100.30.3205.52045 	$50 	- 	- 	- 	-
SPONSORSHIP FEES 	100.30.3500.52147 	- 	$1,550 	$25,000 	- 	-
DUMPSTER PERMIT
FEE 100.40.4105.52081 	$8,100 	$14,015 	- 	- 	-
RIGHT-OF-WAY PERMIT 100.40.4105.52126 	$312,511 	$494,941 	$383,000 	$383,000 	0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 	$23,475 	$51,400 	$25,000 	$25,000 	0.00%
Total Licenses, Permits
and Fees $6,970,232 $19,136,184 $9,597,300 $8,988,300 	-6.35%
Total General Fund 	$6,970,232 $19,136,184 $9,597,300 $8,988,300 	-6.35%
Parks and Recreation Fund
Licenses, Permits and
Fees
FARMERS' MARKET
LICENSES 130.30.3015.52045 	- 	- 	- 	$65,000 	-
SPONSORSHIP FEES 	130.30.3015.52147 	- 	- 	- 	$10,000 	-
SPONSORSHIP FEES 	130.30.3500.52147 	- 	- 	- 	$1,000 	-
Total Licenses, Permits
and Fees - 	- 	- 	$76,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Parks and Recreation
Fund - 	- 	- 	$76,000 	-
Sustainability Fund
Licenses, Permits and
Fees
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 	$480,754 	$486,037 	- 	- 	-
Total Licenses, Permits
and Fees $480,754 	$486,037 	- 	- 	-
Total Sustainability Fund 	$480,754 	$486,037 	- 	- 	-
Capital Improvements
Fund
Licenses, Permits and
Fees
EASEMENTS 	415.40.4105.52175 	$18,601 	$18,601 	- 	$564,000 	-
Total Licenses, Permits
and Fees $18,601 	$18,601 	- 	$564,000 	-
Total Capital Improvements
Fund $18,601 	$18,601 	- 	$564,000 	-
Parking System Fund
Licenses, Permits and
Fees
OTHER/MISC PERMITS 505.19.7005.52110 	- 	$225 	- 	- 	-
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 	- 	- 	$300,000 	- 	-
Total Licenses, Permits
and Fees - 	$225 	$300,000 	- 	-
Total Parking System Fund 	- 	$225 	$300,000 	- 	-
Water Fund
Licenses, Permits and
Fees
FEES AND OUTSIDE
WORK 510.40.4200.56145 	$42,233 	$99,627 	$50,000 	$50,000 	0.00%
Total Licenses, Permits
and Fees $42,233 	$99,627 	$50,000 	$50,000 	0.00%
Total Water Fund 	$42,233 	$99,627 	$50,000 	$50,000 	0.00%
Solid Waste Fund
Licenses, Permits and
Fees
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 	$307,928 	$330,917 	$321,000 	$321,000 	0.00%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 	$84,563 	$71,599 	$30,000 	$30,000 	0.00%
Total Licenses, Permits
and Fees $392,491 	$402,516 	$351,000 	$351,000 	0.00%
Total Solid Waste Fund 	$392,491 	$402,516 	$351,000 	$351,000 	0.00%
Total Revenues 	$7,904,311 $20,143,189 $10,298,300 $10,029,300 	-2.61%
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Licenses, Permits, and Fees 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).
Historical Revenues by Department
Fire Mgmt & Support 	Administrative Services 	Parks And Recreation
Health 	Non-Departmental 	Law
Public Works Agency 	City Manager's Office 	Community Development
2026 Licenses, Permits, and Fees by Department
Community Development 	$6,065,200 60.47%
City Manager's Office 	$1,757,000 17.52%
Public Works Agency 	$1,373,000 13.69%
Law 	$537,000 	5.35%
Health 	$221,100 	2.20%
Parks And Recreation 	$76,000 	0.76%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
City Manager's Office
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 	$825,835 	$733,368 	$800,000 	$800,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 	$113,813 	$110,349 	$120,000 	$120,000 	0.00%
Total Public Information 	$939,648 	$843,717 	$920,000 	$920,000 	0.00%
$11M	$11M	$11M
$8M	$8M	$8M
$20M	$20M	$20M
$10M	$10M	$10M 	$10M	$10M	$10M
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$10M
$20M
$30M
10M
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Revenue & Collections
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 	$500,000 	$500,000 	0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 	$650 	$1,796
PET LICENSES 	100.15.1560.52020 	$26,963 	$29,501 	$20,000 	$20,000 	0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 	$1,160 	$3,020
MOVING VAN PERMIT
FEES 100.15.1560.52146 	$54,470 	$37,225 	$55,000 	$55,000 	0.00%
IL BELL FRANCHISE
FEE 100.15.1560.52165 	$98,573 	$97,143 	$90,000 	$90,000 	0.00%
EASEMENTS 	100.15.1560.52175 	$119,882 	$78,838 	$47,000 	$47,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 	-$4,358
NICOR FRANCHISE FEE 100.15.1560.52185 	$90,218 	$75,000 	$75,000 	0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 	$300,000
Total Revenue &
Collections $301,698 	$333,383 $1,087,000 	$787,000 	-27.60%
Econ. Development
BUSINESS
REGISTRATION FEE 100.15.5300.52015 	$31,320 	$38,193 	$50,000 	$50,000 	0.00%
Total Econ. Development 	$31,320 	$38,193 	$50,000 	$50,000 	0.00%
Total City Manager's Office 	$1,272,666 $1,215,294 $2,057,000 $1,757,000 	-14.58%
Law
Legal Administration
LIQUOR LICENSES 	100.17.1705.52040 	$540,463 	$512,344 	$520,000 	$520,000 	0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 	$17,619 	$22,119 	$17,000 	$17,000 	0.00%
Total Legal
Administration $558,082 	$534,462 	$537,000 	$537,000 	0.00%
Total Law 	$558,082 	$534,462 	$537,000 	$537,000 	0.00%
Administrative Services
Parking System Mgt
OTHER/MISC PERMITS 505.19.7005.52110 	$225
CREDIT CARD FEES -
REVENUE 505.19.7005.52705 	$300,000
Total Parking System
Mgt $225 	$300,000
Total Administrative
Services $225 	$300,000
Community Development
Property Standards
VACATION RENTAL
LICENSES 100.21.2115.52018 	$16,000
ROOMING HOUSE
LICENSES 100.21.2115.52035 	$1,500 	$1,050 	$200,000
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 	$322,316 	$194,277 	$587,200 	$387,200 	-34.06%
Total Property Standards 	$323,816 	$195,327 	$587,200 	$603,200 	2.72%
Building Inspection
Services
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CONTRACTORS'
LICENSES 100.21.2126.52030 	$186,475 	$182,200 	$170,000 	$170,000 	0.00%
BUILDING PERMITS 	100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 	5.00%
PLUMBING PERMITS 	100.21.2126.52090 	$90 	$135
OTHER/MISC PERMITS 100.21.2126.52110 	$2,803 	$495,000
ELEVATOR PERMITS 	100.21.2126.52115 	$40,026 	$32,444 	$42,000 	$42,000 	0.00%
Total Building Inspection
Services $4,288,166 $16,429,150 $5,707,000 $5,462,000 	-4.29%
Total Community
Development $4,611,982 $16,624,477 $6,294,200 $6,065,200 	-3.64%
Fire Mgmt & Support
Fire Prevention
FIRE PLAN REVIEW 	100.23.2310.52135 	$890 	$25,431
Total Fire Prevention 	$890 	$25,431
Total Fire Mgmt & Support 	$890 	$25,431
Health
Public Health Division
BED & BREAKFAST
LICENSE 100.24.2435.52016 	$150 	$150 	0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 	$1,700 	$1,750 	$2,500 	$2,500 	0.00%
OTHER LICENSES 	100.24.2435.52050 	$20,265 	$20,000 	$20,000 	0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 	$116,040 	$90,780 	$180,000 	$180,000 	0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 	$7,575 	$5,289 	$15,000 	$15,000 	0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 	$1,450 	$1,450 	0.00%
HEN COOP LICENSE 	100.24.2435.52063 	$800 	$800 	0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 	$1,200 	$1,200 	0.00%
Total Public Health
Division $125,315 	$118,084 	$221,100 	$221,100 	0.00%
Total Health 	$125,315 	$118,084 	$221,100 	$221,100 	0.00%
Parks And Recreation
Admin - Special Events
SPONSORSHIP FEES 	100.30.3500.52147 	$1,550 	$25,000
SPONSORSHIP FEES 	130.30.3500.52147 	$1,000
Total Admin - Special
Events $1,550 	$25,000 	$1,000 	-96.00%
Farmer's Market
FARMERS' MARKET
LICENSES 100.30.3015.52045 	$57,160 	$56,530 	$55,000
FARMERS' MARKET
LICENSES 130.30.3015.52045 	$65,000
SPONSORSHIP FEES 	130.30.3015.52147 	$10,000
Total Farmer's Market 	$57,160 	$56,530 	$55,000 	$75,000 	36.36%
Community Relations
FARMERS' MARKET
LICENSES 100.30.3205.52045 	$50
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Community
Relations $50
Total Parks And Recreation 	$57,210 	$58,080 	$80,000 	$76,000 	-5.00%
Public Works Agency
Public Works Agency
Admin
DUMPSTER PERMIT
FEE 100.40.4105.52081 	$8,100 	$14,015
RIGHT-OF-WAY PERMIT 100.40.4105.52126 	$312,511 	$494,941 	$383,000 	$383,000 	0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 	$23,475 	$51,400 	$25,000 	$25,000 	0.00%
EASEMENTS 	415.40.4105.52175 	$18,601 	$18,601 	$564,000
Total Public Works
Agency Admin $362,687 	$578,956 	$408,000 	$972,000 	138.24%
Water Production
FEES AND OUTSIDE
WORK 510.40.4200.56145 	$42,233 	$99,627 	$50,000 	$50,000 	0.00%
Total Water Production 	$42,233 	$99,627 	$50,000 	$50,000 	0.00%
Recycling And
Environmental Main
SOLID WASTE
FRANCHISE FEES 520.40.4310.52186 	$307,928 	$330,917 	$321,000 	$321,000 	0.00%
SANIT SPECIAL PICKUP
FEES 520.40.4310.53615 	$84,563 	$71,599 	$30,000 	$30,000 	0.00%
Total Recycling And
Environmental Main $392,491 	$402,516 	$351,000 	$351,000 	0.00%
Total Public Works Agency 	$797,411 $1,081,099 	$809,000 $1,373,000 	69.72%
Non-Departmental
Sustainability Admin
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
178.99.9910.51577 	$480,754 	$486,037
Total Sustainability
Admin $480,754 	$486,037
Total Non-Departmental 	$480,754 	$486,037
Total Revenues 	$7,904,311 $20,143,189 $10,298,300 $10,029,300 	-2.61%
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Fines and Forfeitures Summary
The increase from FY 2025 to FY 2026 is a result of continued traffic enforcement.
Fines and Forfeitures Budget vs. Actual
Fines and Forfeitures by Fund
Fine and forfeiture revenue is fully received by the General Fund, Sustainability Fund, and Library Fund.
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Fines and Forfeitures
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 	$14,732 	$20,577 	- 	$10,000 	-
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 	$28,540 	$28,625 	$30,000 	$30,000 	0.00%
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 	7.89%
BOOT RELEASE FEE 	100.19.1941.52530 	$52,049 	$38,390 	$50,000 	$50,000 	0.00%
HOUSING CODE VIOL
FINES 100.21.2115.52555 	$500 	- 	- 	- 	-
POLICE CTA DETAIL 	100.22.2205.52541 	$271,805 	$252,213 	$357,000 	$265,000 	-25.77%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 	$80,319 	$50,217 	$20,000 	$20,000 	0.00%
REGULAR FINES 	100.22.2270.52510 	$130,916 	$86,654 	$115,000 	$115,000 	0.00%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 	- 	- 	$3,000 	$3,000 	0.00%
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$1M
$2M
$3M
$4M
$5M
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 	$2,451 	$1,634 	- 	- 	-
Total Fines and
Forfeitures $4,449,491 $4,308,948 $4,375,000 $4,593,000 	4.98%
Total General Fund 	$4,449,491 $4,308,948 $4,375,000 $4,593,000 	4.98%
Sustainability Fund
Fines and Forfeitures
REGULAR FINES 	178.99.9910.52510 	- 	- 	$10,000 	$10,000 	0.00%
Total Fines and
Forfeitures - 	- 	$10,000 	$10,000 	0.00%
Total Sustainability Fund 	- 	- 	$10,000 	$10,000 	0.00%
Library Fund
Fines and Forfeitures
LIBRARY FINES & FEES 185.48.4845.52610 	$9,349 	- 	- 	- 	-
Total Fines and
Forfeitures $9,349 	- 	- 	- 	-
Total Library Fund 	$9,349 	- 	- 	- 	-
Total Revenues 	$4,458,841 $4,308,948 $4,385,000 $4,603,000 	4.97%
Fines and Forfeitures by Department
The largest source of revenue from fines is through parking ticket fines, which are part of the Administrative Services
Department. The Police Department also collects fines and forfeitures for traffic and other compliance violations.
Historical Revenues by Department
Fire Mgmt & Support 	Community Development 	Health
Public Works Agency 	Library 	Non-Departmental
City Manager's Office 	Police 	Administrative Services
$4M	$4M	$4M $4M	$4M	$4M 	$4M	$4M	$4M 	$4M	$4M	$4M 	$5M	$5M	$5M
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$2M
$4M
$6M
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2026 Fines and Forfeitures by Department
Administrative Services 	$4,150,000 90.16%
Police 	$400,000 	8.69%
City Manager's Office 	$40,000 	0.87%
Non-Departmental 	$10,000 	0.22%
Health 	$3,000 	0.07%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
City Manager's Office
Accounting
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 	$14,732 	$20,577 	$10,000
Total Accounting 	$14,732 	$20,577 	$10,000
Administrative Hearings
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 	$28,540 	$28,625 	$30,000 	$30,000 	0.00%
Total Administrative
Hearings $28,540 	$28,625 	$30,000 	$30,000 	0.00%
Total City Manager's Office 	$43,272 	$49,202 	$30,000 	$40,000 	33.33%
Administrative Services
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 	7.89%
BOOT RELEASE FEE 	100.19.1941.52530 	$52,049 	$38,390 	$50,000 	$50,000 	0.00%
Total Parking
Enforcement & Tickets $3,920,229 $3,869,028 $3,850,000 $4,150,000 	7.79%
Total Administrative
Services $3,920,229 $3,869,028 $3,850,000 $4,150,000 	7.79%
Community Development
Property Standards
HOUSING CODE VIOL
FINES 100.21.2115.52555 	$500
Total Property Standards 	$500
Total Community
Development $500
Police
Police Administration
4.6M
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
POLICE CTA DETAIL 	100.22.2205.52541 	$271,805 	$252,213 	$357,000 	$265,000 	-25.77%
Total Police
Administration $271,805 	$252,213 	$357,000 	$265,000 	-25.77%
Neighborhood
Enforcement Team
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 	$80,319 	$50,217 	$20,000 	$20,000 	0.00%
Total Neighborhood
Enforcement Team $80,319 	$50,217 	$20,000 	$20,000 	0.00%
Traffic Bureau
REGULAR FINES 	100.22.2270.52510 	$130,916 	$86,654 	$115,000 	$115,000 	0.00%
Total Traffic Bureau 	$130,916 	$86,654 	$115,000 	$115,000 	0.00%
Total Police 	$483,040 	$389,084 	$492,000 	$400,000 	-18.70%
Health
Public Health Division
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 	$3,000 	$3,000 	0.00%
Total Public Health
Division $3,000 	$3,000 	0.00%
Total Health 	$3,000 	$3,000 	0.00%
Public Works Agency
Traf. Sig.& St Light Maint
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 	$2,451 	$1,634
Total Traf. Sig.& St Light
Maint $2,451 	$1,634
Total Public Works Agency 	$2,451 	$1,634
Library
Library Administration
LIBRARY FINES & FEES 185.48.4845.52610 	$9,349
Total Library
Administration $9,349
Total Library 	$9,349
Non-Departmental
Sustainability Admin
REGULAR FINES 	178.99.9910.52510 	$10,000 	$10,000 	0.00%
Total Sustainability
Admin $10,000 	$10,000 	0.00%
Total Non-Departmental 	$10,000 	$10,000 	0.00%
Total Revenues 	$4,458,841 $4,308,948 $4,385,000 $4,603,000 	4.97%
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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 first half of the total $43
million allocation in 2021, and the second half in 2022. All ARPA revenues have been received, hence the gradual decrease
from 2022 through 2026. The City has also received several other grants in this timeframe.
Intergovernmental Revenue Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
$25M
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Intergovernmental Revenue by Fund
The largest source of intergovernmental revenue in 2026 will be federal, state, and county grants in the Capital
Improvements Fund. Other funds which receive intergovernmental funds include the MFT Fund, CDBG Fund, and General
Fund.
2026 Intergovernmental Revenue by Fund
Capital Improvements Fund 	$5,230,000 29.09%
Motor Fuel Tax Fund 	$3,300,000 18.35%
General Fund 	$3,163,434 17.60%
Home Fund 	$2,049,838 11.40%
CDBG Fund 	$1,862,559 10.36%
Pro Housing Fund 	$1,000,000 5.56%
Parks and Recreation Fund 	$536,000 	2.98%
Human Services Fund 	$335,000 	1.86%
Sustainability Fund 	$250,000 	1.39%
Library Fund 	$155,000 	0.86%
Affordable Housing Fund 	$97,008 	0.54%
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund
Intergovernmental
Revenue
GRANTS AND AID 	100.15.1505.55251 	- 	$24,971 	- 	$50,000 	-
STATE, COUNTY AND
OTHER GRANTS 100.15.1560.55146 	$18,900 	$6,500 	$20,000 	$20,000 	0.00%
TRANSFERS FROM
LIBRARY FUND 100.15.1560.57009 	- 	- 	$350,000 	$350,000 	0.00%
GRANTS AND AID 	100.15.1575.55251 	-$3,242 	- 	- 	- 	-
IAC PROJECT GRANT 	100.15.1580.55180 	- 	$56,900 	$30,000 	$30,000 	0.00%
NEA OPERATING
GRANT 100.15.1580.55181 	$11,250 	$27,950 	- 	- 	-
NEA PROJECT GRANT 	100.15.1580.55182 	- 	$50,000 	$50,000 	- 	-
GRANTS AND AID 	100.15.1580.55251 	- 	- 	$5,900 	$5,000 	-15.25%
PUTTING ASSETS TO
WORK GRANT 100.15.5300.55271 	- 	- 	- 	$300,000 	-
GRANTS AND AID 	100.19.1932.55251 	- 	$119,000 	- 	- 	-
POLICE TRAINING 	100.22.2205.55270 	- 	- 	- 	$5,000 	-
18M
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
STATE, COUNTY AND
OTHER GRANTS 100.22.2210.55146 	- 	$169 	- 	- 	-
STATE, COUNTY AND
OTHER GRANTS 100.22.2225.55146 	$1,530 	$1,530 	- 	- 	-
STATE, COUNTY AND
OTHER GRANTS 100.22.2260.55146 	$5,917 	$6,096 	- 	- 	-
eSHARE REVENUE 	100.22.2265.55051 	$7,408 	$142,571 	$120,000 	$120,000 	0.00%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 	$543 	- 	$7,400 	$7,400 	0.00%
STATE, COUNTY AND
OTHER GRANTS 100.22.2270.55146 	$49,790 	$1,785 	- 	- 	-
GRANTS AND AID 	100.23.2305.55251 	$6,090 	- 	- 	- 	-
GEMT SERVICE
REVENUE 100.23.2315.53676 	$2,399,317 $2,123,210 $2,500,000 $1,500,000 	-40.00%
FEMA 	100.23.2320.55265 	- 	$65,284 	$30,000 	$30,000 	0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2420.55146 	$198,585 	- 	- 	- 	-
COMPREHENSIVE
HEALTH PROTECTION
GRANT REV
100.24.2435.55025 	$28,767 	$161,074 	$166,875 	$166,875 	0.00%
IL TOBACCO FREE
COMMUNITY 100.24.2435.55085 	$20,761 	$27,954 	$27,954 	$27,954 	0.00%
IL HIV SURVEILLANCE
GRANT 100.24.2435.55086 	$13,472 	$20,879 	$34,150 	$34,150 	0.00%
DIS GRANT 	100.24.2435.55121 	- 	$114,528 	$100,000 	$100,000 	0.00%
STRENGTHENING
PUBLIC HEALTH
GRANT
100.24.2435.55122 	- 	- 	$115,000 	$115,000 	0.00%
RESPIRATORY
OUTBREAK GRANT 100.24.2435.55123 	- 	- 	$125,000 	$125,000 	0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2435.55146 	$135,346 	- 	- 	- 	-
CRI GRANT-REVENUE
HHS 100.24.2435.55173 	$67,187 	$56,553 	$64,841 	$64,841 	0.00%
PHEP GRANT-
REVENUE HHS 100.24.2435.55174 	$80,164 	$61,765 	$62,944 	$62,944 	0.00%
LEAD PAINT HAZARD
GRANT (TORRENS) 100.24.2435.55231 	- 	- 	$150,000 	- 	-
GRANTS AND AID 	100.24.2435.55251 	- 	$10,000 	$7,000 	$7,000 	0.00%
BEACH GRANT -
REVENUE HHS 100.24.2435.55254 	$23,098 	- 	$23,000 	$23,000 	0.00%
RETHINK YOUR DRINK
- HHS REVENUE 100.24.2435.55258 	- 	- 	$5,000 	$5,000 	0.00%
COOK COUNTY WNV
GRANT 100.24.2435.55259 	- 	- 	$14,270 	$14,270 	0.00%
GRANTS AND AID 	100.24.2455.55251 	$53,899 	$102,614 	- 	- 	-
OFFICER &
GENTLEMEN 100.30.3005.55312 	$1,000 	- 	$1,000 	- 	-
GRANTS AND AID 	100.30.3020.55251 	$20,989 	- 	- 	- 	-
GRANTS AND AID 	100.30.3030.55251 	$449,494 	$132,950 	$90,000 	- 	-
GRANTS AND AID 	100.30.3040.55251 	$67,640 	$139,456 	$75,000 	- 	-
GRANTS AND AID 	100.30.3050.55251 	- 	- 	$230,000 	- 	-
Total Intergovernmental
Revenue $3,657,904 $3,453,738 $4,405,334 $3,163,434 	-28.19%
Total General Fund 	$3,657,904 $3,453,738 $4,405,334 $3,163,434 	-28.19%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Parks and Recreation Fund
Intergovernmental
Revenue
GRANTS AND AID 	130.30.3030.55251 	- 	- 	- 	$130,000 	-
GRANTS AND AID 	130.30.3040.55251 	- 	- 	- 	$140,000 	-
GRANTS AND AID 	130.30.3050.55251 	- 	- 	- 	$230,000 	-
GRANTS AND AID 	130.30.3055.55251 	- 	- 	- 	$36,000 	-
Total Intergovernmental
Revenue - 	- 	- 	$536,000 	-
Total Parks and Recreation
Fund - 	- 	- 	$536,000 	-
American Rescue Plan
Intergovernmental
Revenue
GRANTS AND AID 	170.99.1700.55251 	$7,434,037 $9,171,093 	- 	- 	-
Total Intergovernmental
Revenue $7,434,037 $9,171,093 	- 	- 	-
Total American Rescue
Plan $7,434,037 $9,171,093 	- 	- 	-
Human Services Fund
Intergovernmental
Revenue
ASPIRE PROGRAM
GRANT 176.24.2445.55205 	- 	- 	- 	$200,000 	-
GRANTS AND AID 	176.24.2445.55251 	- 	$14,290 	$50,000 	$50,000 	0.00%
COMM AGING GRANT -
ADVOCATE 176.24.2445.55255 	$107,334 	$187,681 	$85,000 	$85,000 	0.00%
ASPIRE PROGRAM
GRANT 176.24.3215.55205 	$200,000 	$600,000 	$200,000 	- 	-
YOU STREETS GRANT 	176.24.3215.55235 	$65,030 	$55,000 	- 	- 	-
Total Intergovernmental
Revenue $372,364 	$856,971 	$335,000 	$335,000 	0.00%
Total Human Services Fund 	$372,364 	$856,971 	$335,000 	$335,000 	0.00%
Reparations Fund
Intergovernmental
Revenue
GRANTS AND AID 	177.15.1595.55251 	$100,000 	- 	$100,000 	- 	-
Total Intergovernmental
Revenue $100,000 	- 	$100,000 	- 	-
Total Reparations Fund 	$100,000 	- 	$100,000 	- 	-
Sustainability Fund
Intergovernmental
Revenue
ACCESSIBLE SOLAR
PROGRAM 178.99.9910.55135 	- 	- 	$500,000 	$250,000 	-50.00%
GRANTS AND AID 	178.99.9910.55251 	- 	$10,000 	$10,000 	- 	-
DOE HEALTHY
BUILDINGS GRANT 178.99.9910.55320 	- 	- 	$250,000 	- 	-
Total Intergovernmental
Revenue - 	$10,000 	$760,000 	$250,000 	-67.11%
Total Sustainability Fund 	- 	$10,000 	$760,000 	$250,000 	-67.11%
Library Fund
Intergovernmental
Revenue
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TRANSFERS FROM
LIBRARY FUND 185.48.4825.57009 	-$294,996 	-$349,992 	- 	- 	-
Federal Grants 	185.48.4845.55201 	$60,398 	$72,660 	$40,000 	$40,000 	0.00%
LIBRARY STATE PER
CAPITA GRANT 185.48.4845.55245 	$115,212 	$115,993 	$115,000 	$115,000 	0.00%
Total Intergovernmental
Revenue -$119,386 	-$161,339 	$155,000 	$155,000 	0.00%
Total Library Fund 	-$119,386 	-$161,339 	$155,000 	$155,000 	0.00%
Motor Fuel Tax Fund
Intergovernmental
Revenue
STATE ALLOTMENT 	200.40.5100.55185 	$3,371,349 $3,471,996 $3,300,000 $3,300,000 	0.00%
Total Intergovernmental
Revenue $3,371,349 $3,471,996 $3,300,000 $3,300,000 	0.00%
Total Motor Fuel Tax Fund 	$3,371,349 $3,471,996 $3,300,000 $3,300,000 	0.00%
Emergency Telephone
(E911) Fund
Intergovernmental
Revenue
STATE, COUNTY AND
OTHER GRANTS 205.22.5150.55146 	- 	$56,599 	- 	- 	-
Total Intergovernmental
Revenue - 	$56,599 	- 	- 	-
Total Emergency
Telephone (E911) Fund - 	$56,599 	- 	- 	-
CDBG Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5220.56001 	$2,016,980 $1,679,521 $2,381,400 $1,727,559 	-27.46%
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
215.21.5226.56001 	- 	- 	$235,000 	$135,000 	-42.55%
Total Intergovernmental
Revenue $2,016,980 $1,679,521 $2,616,400 $1,862,559 	-28.81%
Total CDBG Fund 	$2,016,980 $1,679,521 $2,616,400 $1,862,559 	-28.81%
Pro Housing Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
230.21.5207.56001 	- 	- 	- $1,000,000 	-
Total Intergovernmental
Revenue - 	- 	- $1,000,000 	-
Total Pro Housing Fund 	- 	- 	- $1,000,000 	-
Home Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5430.56001 	$51,212 	$111,450 $1,056,469 	$944,775 	-10.57%
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
240.21.5435.56001 	$28,082 	$45,012 $1,200,000 $1,105,063 	-7.91%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Intergovernmental
Revenue $79,294 	$156,462 $2,256,469 $2,049,838 	-9.16%
Total Home Fund 	$79,294 	$156,462 $2,256,469 $2,049,838 	-9.16%
Affordable Housing Fund
Intergovernmental
Revenue
PROGRAM
REIMBURSEMENTS -
HUD PROGRAMS
250.21.2128.56001 	$154,765 	$179,471 	- 	$97,008 	-
Total Intergovernmental
Revenue $154,765 	$179,471 	- 	$97,008 	-
Total Affordable Housing
Fund $154,765 	$179,471 	- 	$97,008 	-
Capital Improvements
Fund
Intergovernmental
Revenue
STATE, COUNTY AND
OTHER GRANTS 415.40.4219.55146 	$13,349 	$246,354 $5,027,000 $5,230,000 	4.04%
GRANTS AND AID 	415.40.4219.55251 	$322,500 $1,084,925 	- 	- 	-
Total Intergovernmental
Revenue $335,849 $1,331,279 $5,027,000 $5,230,000 	4.04%
Total Capital Improvements
Fund $335,849 $1,331,279 $5,027,000 $5,230,000 	4.04%
Crown Construction Fund
Intergovernmental
Revenue
GRANTS AND AID 	416.40.4160.55251 	- 	$500,000 	- 	- 	-
Total Intergovernmental
Revenue - 	$500,000 	- 	- 	-
Total Crown Construction
Fund - 	$500,000 	- 	- 	-
Water Fund
Intergovernmental
Revenue
GRANTS AND AID 	510.40.7330.55251 	- 	$205,337 	- 	- 	-
Total Intergovernmental
Revenue - 	$205,337 	- 	- 	-
Total Water Fund 	- 	$205,337 	- 	- 	-
Total Revenues 	$17,403,155 $20,911,129 $18,955,203 $17,978,839 	-5.15%
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ALL FUNDS
Table of Contents	All Funds
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All Funds Summary
This section shows a summary of all funds in the City's budget and is followed by individual fund summaries.
The total adopted budget for FY 2026 includes revenues (excluding operating transfers and use of fund balance) of $338.6
million and expenditures (excluding operating transfers) of $342.1 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.
Revenues vs Expenditures Summary
Revenue Actual 	Revenue Budgeted 	Expenditures Actual
Expenditures Budgeted
2022 	2023 	2024 	2025 	2026
0
$100M
$200M
$300M
$400M
$500M
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All Revenues by Fund
Category 	FY 2024 Actual 	FY 2025 Budget 	FY 2026 Adopted 	2025 vs. 2026 (%)
General Fund 	$151,260,671 	$151,312,985 	$147,785,518 	-2.33%
Parks and Recreation Fund 	- 	- 	$16,260,202 	-
American Rescue Plan 	$10,484,562 	$650,000 	$300,000 	-53.85%
General Assistance Fund 	$1,168,434 	$778,500 	$778,500 	0.00%
Human Services Fund 	$4,274,207 	$4,011,000 	$6,511,000 	62.33%
Reparations Fund 	$1,208,899 	$1,302,500 	$1,202,500 	-7.68%
Sustainability Fund 	$1,289,728 	$1,572,000 	$992,450 	-36.87%
Good Neighbor Fund 	$4,116,372 	$3,000,000 	$3,190,700 	6.36%
Library Fund 	$9,244,406 	$9,463,097 	$10,501,532 	10.97%
Library Debt Service Fund 	$574,676 	$576,946 	$547,822 	-5.05%
Library Capital Improvement Fd 	- 	$1,900,000 	$1,155,000 	-39.21%
Motor Fuel Tax Fund 	$3,838,004 	$3,350,000 	$3,350,000 	0.00%
Emergency Telephone (E911) Fund 	$1,583,768 	$1,465,000 	$1,460,000 	-0.34%
Foreign Fire Insurance 	$273,157 	$250,000 	$250,000 	0.00%
Special Service Area (SSA) #9 	$619,174 	$642,145 	$675,000 	5.12%
CDBG Fund 	$1,682,909 	$2,616,400 	$1,862,559 	-28.81%
CDBG Loan Fund 	$8,813 	$306,565 	$308,000 	0.47%
Pro Housing Fund 	- 	- 	$1,000,000 	-
Neighborhood Improvement 	$597 	- 	- 	-
Home Fund 	$199,371 	$2,281,619 	$2,074,988 	-9.06%
Affordable Housing Fund 	$1,844,682 	$1,220,000 	$2,377,908 	94.91%
Debt Service Fund 	$15,581,292 	$15,991,861 	$15,722,798 	-1.68%
Howard-Ridge TIF Fund 	$1,479,131 	$1,348,000 	$1,876,000 	39.17%
West Evanston TIF Fund 	$2,256,442 	$2,217,000 	$2,241,000 	1.08%
Dempster-Dodge TIF Fund 	$537,606 	$491,000 	$491,000 	0.00%
Chicago-Main TIF 	$1,305,004 	$1,305,000 	$2,515,000 	92.72%
Special Service Area (SSA) #6 	$238,423 	$221,250 	$210,250 	-4.97%
Special Service Area (SSA) #7 	$146,499 	$142,200 	$146,592 	3.09%
Special Service Area (SSA) #8 	$59,439 	$60,200 	$62,006 	3.00%
Special Service Area (SSA) #10 	- 	$92,624 	$97,595 	5.37%
Five-Fifths Fund 	$1,442,702 	$1,478,000 	$1,488,900 	0.74%
Capital Improvements Fund 	$21,040,713 	$26,327,000 	$32,152,000 	22.13%
Crown Construction Fund 	$1,061,792 	$1,010,000 	$1,060,000 	4.95%
Crown Maintenance Fund 	$174,996 	$175,000 	$175,000 	0.00%
Special Assessment Fund 	$1,215,545 	$220,000 	$220,000 	0.00%
Parking System Fund 	$10,776,229 	$9,858,900 	$10,313,900 	4.62%
Water Fund 	$29,520,461 	$64,543,335 	$64,255,150 	-0.45%
Sewer Fund 	$9,531,307 	$8,161,000 	$11,911,000 	45.95%
Solid Waste Fund 	$7,206,354 	$6,710,350 	$6,710,350 	0.00%
Fleet Services Fund 	$4,332,744 	$4,261,140 	$4,261,140 	0.00%
Equipment Replacement Fund 	$4,549,243 	$2,426,885 	$1,676,885 	-30.90%
Insurance Fund 	$22,182,738 	$23,241,654 	$23,289,534 	0.21%
Total Revenues 	$328,311,088 	$356,981,156 	$383,459,779 	7.42%
_
Table of Contents	All Funds Summary
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All Expenses by Fund
Category 	FY 2024 Actual 	FY 2025 Budget 	FY 2026 Adopted FY 2025 vs. FY
2026 (%)
General Fund 	$151,306,491 	$151,278,402 	$147,729,728 	-2.35%
Parks and Recreation Fund 	- 	- 	$16,260,202 	-
American Rescue Plan 	$11,126,689 	$18,062,975 	$11,538,341 	-36.12%
General Assistance Fund 	$1,246,739 	$1,342,920 	$1,380,191 	2.78%
Human Services Fund 	$5,218,272 	$6,360,977 	$6,616,338 	4.01%
Reparations Fund 	$2,617,960 	$1,301,000 	$1,101,000 	-15.37%
Sustainability Fund 	$1,097,475 	$1,706,513 	$1,526,309 	-10.56%
Good Neighbor Fund 	$3,250,962 	$3,164,000 	$3,556,750 	12.41%
Library Fund 	$8,468,446 	$10,007,246 	$10,550,020 	5.42%
Library Debt Service Fund 	$574,676 	$576,946 	$547,823 	-5.05%
Library Capital Improvement Fd 	$205,050 	$1,900,000 	$1,155,000 	-39.21%
Motor Fuel Tax Fund 	$3,045,564 	$6,359,650 	$6,120,000 	-3.77%
Emergency Telephone (E911) Fund 	$1,953,760 	$1,862,841 	$1,833,312 	-1.59%
Foreign Fire Insurance 	$234,513 	$200,000 	$200,000 	0.00%
Special Service Area (SSA) #9 	$618,341 	$642,145 	$675,000 	5.12%
CDBG Fund 	$1,682,909 	$3,788,998 	$1,862,559 	-50.84%
CDBG Loan Fund 	$57,103 	$306,565 	$308,000 	0.47%
Pro Housing Fund 	- 	- 	$1,000,000 	-
Home Fund 	$169,895 	$2,275,912 	$2,074,988 	-8.83%
Affordable Housing Fund 	$391,091 	$2,362,480 	$2,695,872 	14.11%
Debt Service Fund 	$15,033,322 	$15,988,861 	$15,722,798 	-1.66%
Howard-Ridge TIF Fund 	$1,401,664 	$857,413 	$1,127,887 	31.55%
West Evanston TIF Fund 	$2,051,405 	$2,823,340 	$4,091,124 	44.90%
Dempster-Dodge TIF Fund 	$204,648 	$205,343 	$399,910 	94.75%
Chicago-Main TIF 	$1,692,149 	$1,158,000 	$1,608,944 	38.94%
Special Service Area (SSA) #6 	$214,230 	$220,000 	$210,000 	-4.55%
Special Service Area (SSA) #7 	$139,844 	$140,000 	$146,392 	4.57%
Special Service Area (SSA) #8 	$57,832 	$60,200 	$62,006 	3.00%
Special Service Area (SSA) #10 	- 	$90,000 	$97,595 	8.44%
Five-Fifths Fund 	$1,015,535 	$1,224,370 	$1,898,998 	55.10%
Capital Improvements Fund 	$20,957,828 	$26,222,000 	$31,628,000 	20.62%
Crown Construction Fund 	$738,684 	$788,429 	$929,929 	17.95%
Crown Maintenance Fund 	- 	$175,000 	$175,000 	0.00%
Special Assessment Fund 	$575,923 	$1,880,681 	$665,726 	-64.60%
Parking System Fund 	$13,346,277 	$11,883,699 	$10,670,479 	-10.21%
Water Fund 	$10,383,479 	$68,788,582 	$64,631,333 	-6.04%
Water Depr Imprv &Extension
Fund $16,217,992 	- 	- 	-
Sewer Fund 	$7,726,864 	$10,483,001 	$13,438,802 	28.20%
Solid Waste Fund 	$6,294,948 	$6,925,058 	$7,587,770 	9.57%
Fleet Services Fund 	$4,047,627 	$4,204,265 	$4,410,955 	4.92%
Equipment Replacement Fund 	$1,834,077 	$5,496,912 	$2,800,000 	-49.06%
Insurance Fund 	$20,866,842 	$22,373,693 	$22,977,815 	2.70%
Total Expenditures 	$318,067,106 	$395,488,418 	$404,012,896 	2.16%
_
Table of Contents	All Funds Summary
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All Revenues by Type
2026 Projected Revenues by Type
Other Revenue 	$102,351,796 26.69%
Other Taxes 	$73,485,000 19.16%
Charges for Services 	$72,231,725 18.84%
Property Taxes 	$69,088,592 18.02%
Interfund Transfers 	$20,853,393 5.44%
Intergovernmental Revenue 	$17,978,839 4.69%
Insurance 	$10,206,534 2.66%
Licenses, Permits and Fees 	$10,029,300 2.62%
Fines and Forfeitures 	$4,603,000 	1.20%
Interest Income 	$2,187,600 	0.57%
Workers Compensation and
Liability
$386,000 	0.10%
Library Revenue 	$58,000 	0.02%
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes 	$64,012,129 	$64,187,921 	$64,722,257 	$69,088,592 	6.75%
Other Taxes 	$71,770,191 	$72,589,830 	$70,165,000 	$73,485,000 	4.73%
Licenses, Permits and Fees 	$7,904,311 	$20,143,189 	$10,298,300 	$10,029,300 	-2.61%
Charges for Services 	$61,886,921 	$66,646,855 	$68,809,834 	$72,231,725 	4.97%
Fines and Forfeitures 	$4,458,841 	$4,308,948 	$4,385,000 	$4,603,000 	4.97%
Intergovernmental Revenue 	$17,403,155 	$20,911,129 	$18,955,203 	$17,978,839 	-5.15%
Other Revenue 	$17,398,197 	$42,733,604 	$90,903,771 $102,351,796 	12.59%
Interest Income 	$5,804,573 	$6,962,562 	$1,970,100 	$2,187,600 	11.04%
Interfund Transfers 	$22,663,027 	$18,938,449 	$15,603,037 	$20,853,393 	33.65%
Workers Compensation and
Liability $1,229,729 	$896,752 	$886,000 	$386,000 	-56.43%
Insurance 	$9,506,290 	$9,860,355 	$10,200,654 	$10,206,534 	0.06%
Library Revenue 	$114,761 	$131,495 	$82,000 	$58,000 	-29.27%
Total Revenues 	$284,152,126 $328,311,088 $356,981,156 $383,459,779 	7.42%
383M
All Revenues by Type FY 2023 to FY 2026
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All Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits 	$125,970,004 31.18%
Capital Outlay 	$84,078,949 20.81%
Services and Supplies 	$70,053,269 17.34%
Insurance and Other
Chargebacks
$56,446,443 13.97%
Debt Service 	$26,442,720 6.55%
Interfund Transfers 	$26,120,668 6.47%
Miscellaneous 	$11,521,769 2.85%
Community Sponsored
Organizations
$3,254,074 	0.81%
Contingencies 	$125,000 	0.03%
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$103,005,896 $111,276,786 $118,705,458 $125,970,004 	6.12%
Services and Supplies 	$49,052,066 	$56,919,263 	$69,031,337 	$70,053,269 	1.48%
Miscellaneous 	$5,923,045 	$6,151,081 	$15,407,092 	$11,521,769 	-25.22%
Capital Outlay 	$25,748,034 	$38,739,324 	$86,526,055 	$84,078,949 	-2.83%
Interfund Transfers 	$23,219,313 	$23,665,982 	$20,870,312 	$26,120,668 	25.16%
Community Sponsored
Organizations $1,443,543 	$1,967,366 	$3,432,000 	$3,254,074 	-5.18%
Insurance and Other
Chargebacks $51,199,038 	$49,480,332 	$55,691,398 	$56,446,443 	1.36%
Debt Service 	$17,681,868 	$17,707,339 	$25,699,766 	$26,442,720 	2.89%
Depreciation Expense 	$12,158,017 	$12,157,902 	- 	- 	-
Contingencies 	$272,783 	$1,730 	$125,000 	$125,000 	0.00%
Total Expenditures 	$289,703,603 $318,067,106 $395,488,418 $404,012,896 	2.16%
404M
All Expenditures by Type FY 2023 to FY 2026
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Fund Balance Projections
These projections are subject to revision throughout the 2025 audit and year-end close process.
FY2024 Audited FY2025 Projected 	FY2026 	FY2026 	FY26 Budgeted
Fund 	Ending Fund 	Ending Fund 	Budgeted 	Budgeted 	FY2026 	Ending
Balance 12/31/24 Balance 12/31/25 Revenues 	Expenses 	Net 	Fund Balance
GENERAL FUNDS
General Fund
Parks and Recreation Fund
Human Services Fund
SPECIAL REVENUE FUNDS
American Rescue Plan
General Assistance Fund
Reparations Fund
Sustainability Fund
Good Neighbor Fund
Motor Fuel Tax Fund
Emergency Telephone E911 Fund
Foreign Fire Insurance Fund
CDBG Fund
CDBG Loan Fund
Neighborhood Improvement Fund
PRO Housing Fund
HOME Fund
Affordable Housing Fund
LIBRARY FUNDS
Library Fund
Library Debt Service Fund
Library Capital Improvement Fund
DEBT SERVICE FUND
TIF & SSA FUNDS
Howard-Ridge TIF Fund
West Evanston TIF Fund
Dempster-Dodge TIF Fund
Chicago-Main TIF
Five Fifths TIF
Special Service Area (SSA) #6
Special Service Area (SSA) #7
Special Service Area (SSA) #8
Special Service Area (SSA) #9
Special Service Area (SSA) #10
CAPITAL PROJECT FUNDS
Capital Improvements Fund
Crown Construction Fund
Crown Maintenance Fund
Special Assessment Fund
ENTERPRISE FUNDS
Parking System Fund
Sewer Fund
Solid Waste Fund
Water Fund
INTERNAL SERVICE FUNDS
Fleet Services Fund
Equipment Replacement Fund
Insurance Fund
49,020,653	$ 	47,214,660	$ 	135,735,518	$ 	147,729,728	$ 	(11,994,210)	$ 	35,220,450	$
-	$ 	-	$ 	16,260,202	$ 	16,260,202	$ 	-	$ 	-	$
1,444,945	$ 	750,000	$ 	6,511,000	$ 	6,616,338	$ 	(105,338)	$ 	644,662	$
1,392,844	$ 	11,238,341	$ 	300,000	$ 	11,538,341	$ 	(11,238,341)	$ 	-	$
1,216,539	$ 	800,000	$ 	778,500	$ 	1,380,191	$ 	(601,691)	$ 	198,309	$
145,015	$ 	20,000	$ 	1,202,500	$ 	1,101,000	$ 	101,500	$ 	121,500	$
979,553	$ 	1,000,000	$ 	992,450	$ 	1,526,309	$ 	(533,859)	$ 	466,141	$
1,053,734	$ 	380,000	$ 	3,190,700	$ 	3,556,750	$ 	(366,050)	$ 	13,950	$
7,076,642	$ 	6,500,000	$ 	3,350,000	$ 	6,120,000	$ 	(2,770,000)	$ 	3,730,000	$
1,190,782	$ 	500,000	$ 	1,460,000	$ 	1,833,312	$ 	(373,312)	$ 	126,688	$
281,891	$ 	250,000	$ 	250,000	$ 	200,000	$ 	50,000	$ 	300,000	$
59,323	$ 	60,000	$ 	1,862,559	$ 	1,862,559	$ 	-	$ 	60,000	$
342,674	$ 	375,000	$ 	308,000	$ 	308,000	$ 	-	$ 	375,000	$
23,482	$ 	23,800	$ 	-	$ 	-	$ 	-	$ 	23,800	$
-	$ 	-	$ 	1,000,000	$ 	1,000,000	$ 	-	$ 	-	$
37,331	$ 	30,000	$ 	2,074,988	$ 	2,074,988	$ 	-	$ 	30,000	$
4,224,217	$ 	5,150,000	$ 	2,377,908	$ 	2,695,872	$ 	(317,964)	$ 	4,832,036	$
5,602,732	$ 	6,737,692	$ 	10,501,532	$ 	10,550,020	$ 	(48,488)	$ 	6,689,204	$
2,781	$ 	2,800	$ 	547,822	$ 	547,823	$ 	(1)	$ 	2,799	$
(693,564)	$ 	-	$ 	1,155,000	$ 	1,155,000	$ 	-	$ 	-	$
3,453,006	$ 	2,059,785	$ 	14,530,502	$ 	15,722,798	$ 	(1,192,296)	$ 	867,489	$
1,914,304	$ 	2,600,000	$ 	1,876,000	$ 	1,127,887	$ 	748,113	$ 	3,348,113	$
2,422,071	$ 	3,200,000	$ 	2,241,000	$ 	4,091,124	$ 	(1,850,124)	$ 	1,349,876	$
981,217	$ 	1,266,873	$ 	491,000	$ 	399,910	$ 	91,090	$ 	1,357,963	$
(165,099)	$ 	-	$ 	2,515,000	$ 	1,608,944	$ 	906,056	$ 	906,056	$
289,777	$ 	581,208	$ 	1,488,900	$ 	1,898,998	$ 	(410,098)	$ 	171,110	$
58,419	$ 	59,000	$ 	210,250	$ 	210,000	$ 	250	$ 	59,250	$
20,990	$ 	21,000	$ 	146,592	$ 	146,392	$ 	200	$ 	21,200	$
8,759	$ 	8,800	$ 	62,006	$ 	62,006	$ 	-	$ 	8,800	$
14,084	$ 	15,000	$ 	675,000	$ 	675,000	$ 	-	$ 	15,000	$
-	$ 	-	$ 	97,595	$ 	97,595	$ 	-	$ 	-	$
(8,090,525)	$ 	(19,000,000)	$ 	32,152,000	$ 	31,628,000	$ 	524,000	$ 	(18,476,000)	$
5,127,215	$ 	4,500,000	$ 	1,060,000	$ 	929,929	$ 	130,071	$ 	4,630,071	$
840,037	$ 	985,867	$ 	175,000	$ 	175,000	$ 	-	$ 	985,867	$
1,202,680	$ 	1,100,000	$ 	220,000	$ 	665,726	$ 	(445,726)	$ 	654,274	$
2,652,098	$ 	2,418,646	$ 	10,313,900	$ 	10,670,479	$ 	(356,579)	$ 	2,062,067	$
10,346,415	$ 	10,912,524	$ 	11,911,000	$ 	13,438,802	$ 	(1,527,802)	$ 	9,384,722	$
3,727,788	$ 	3,600,000	$ 	6,710,350	$ 	7,587,770	$ 	(877,420)	$ 	2,722,580	$
5,152,008	$ 	7,250,000	$ 	64,255,150	$ 	64,631,333	$ 	(376,183)	$ 	6,873,817	$
1,531,693	$ 	1,987,153	$ 	4,261,140	$ 	4,410,955	$ 	(149,815)	$ 	1,837,338	$
4,773,882	$ 	2,742,267	$ 	1,676,885	$ 	2,800,000	$ 	(1,123,115)	$ 	1,619,152	$
4,606,027	$ 	4,653,988	$ 	23,289,534	$ 	22,977,815	$ 	311,719	$ 	4,965,707	$
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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 25%. As part of the FY 2026 Budget Planning Process, the City Council
approved a $12M budget deficit in the General Fund to draw down on excess reserves in the fund. The primary driver for
this budgeted deficit is the cost of increased wages and meeting public safety pension obligations for 100% funding by
2040.
American Rescue Plan Fund
The fund balance is expected to decrease by 100%. 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. These funds must be spent in their entirety by the end of
2026.
General Assistance Fund
The fund balance is expected to decrease by 75%. The decrease is caused by a continued net-netural reduction of Property
Tax revenues in the fund in the amount of $300,000 that began in FY 2025. These revenues have been consolidated in the
City's General Fund, reflected by a $300,000 increase starting in FY 2025.
Human Services Fund
The fund balance is expected to decrease by 14%. The City increased its property tax levy by $2,500,000 to increase the
annual revenues that support this fund. While revenues increased, the drawdown on fund balance is caused by a
simultaneous increase in staffing within the fund (+2 FTE). Service and Supplies expenses were reduced in FY 2026 to
partially offset the costs of additional FTEs.
Reparations Fund
The fund balance is expected to increase by 507%. This fund is used exclusively to distribute funds for the City's Local
Reparations program and carries few to no operating expenses. This is a planned increase in fund balance to build up
reserves to be used for future program investment and to satisfy local funding matches for potential grant awards.
Sustainability Fund
The fund balance is expected to decrease by 53%. 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 96%. 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 (MFT) Fund
The fund balance is expected to decrease by 42%. 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 75%. 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.
Foreign Fire Insurance Fund
The fund balance is expected to increase by 20%. The fund is managed and controlled by the Fire Department and the
Foreign Fire Insurance Board as required by Illinois State Law.
Debt Service Fund
The fund balance is expected to decrease by 58%. The decrease is a planned draw-down on the fund balance to support
the debt service on GO Bonds issued in 2024, in lieu of raising property taxes in FY 2026 for this debt service.
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Howard-Ridge TIF
The fund balance is expected to increase by 29%. The increase is a planned budget surplus for future capital investment in
this TIF.
West Evanston TIF
The fund balance is expected to decrease by 58%. The decrease is a planned draw-down of the fund balance for capital
investment and increased economic development programming in this TIF.
Five-Fifths TIF
The fund balance is expected to decrease by 70%. The decrease is a planned draw-down of the fund balance capital
investment in this TIF.
Special Assessment Fund
The fund balance is expected to decrease by 40%. The decrease is a planned draw-down of the fund balance for alleyway
improvements.
Parking Fund
The fund balance is expected to decrease by 15%. The decrease is a planned draw-down of the fund balance for capital
investment.
Sewer Fund
The fund balance is expected to decrease by 14%. The decrease is a planned draw-down of the fund balance for capital
investment.
Solid Waste Fund
The fund balance is expected to decrease by 24%. The decrease is the result of a draw-down of the fund balance for
increased contracting costs to provide the City's residential solid waste pickup program and the purchase of several new
garbage trucks for the City's in-house recycling program. Staff anticipates recommending increased fees for residential
services in this fund during FY 2027 budget development.
Equipment Replacement Fund
The fund balance is expected to decrease by 41%. The decrease is a planned draw-down of the fund balance for
replacement of capital assets, including carry-over costs from vehicle purchases budgeted in past fiscal years now
happening in FY 2026.
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General Fund (100)
The General Fund serves as the City’s primary operating fund, supporting essential services such as public safety, streets
and transportation, and general administration and accounting for 37% of the City's total budget. Beginning with the FY
2026 budget, the City will establish a dedicated Parks and Recreation Fund to separately account for operating revenues
and expenditures related to the Parks and Recreation Department. This structural change enhances transparency and
enables more precise tracking of departmental performance relative to peer communities. As a result of this change, both
revenues and expenses have decreased in the General Fund for FY 2026. A detailed explanation of these changes can be
found in the transmittal letter
Revenues and Expenses Summary
The General Fund is projecting $136,695,336 in revenues (excluding transfers in of 11,090,182). Included among budgeted
revenues is also $12,050,000 use of fund balance. However, the use of fund balance is not a true revenue from an
accounting standpoint and will not be recognized as revenue during FY 2026.
The FY 2026 budget incorporates contractual wage adjustments approved by the City Council in 2023, along with
corresponding increases for exempt employees to align with union agreements. Across all employee groups, salaries and
benefits in the General Fund are projected to rise by $4.6 million.
The City’s required contribution to public safety pensions continues to be a significant cost driver. Following the adoption
of the new pension funding policy in July 2023, the City is committed to achieving 100% funding by 2040 through a
combination of property taxes, General Fund reserves, and other sources. The annual contribution will increase to $30.3
million in FY 2026, largely due to the impact of 2023 wage increases for Police (18%) and Fire (13%) personnel on total
pension liability.
General Fund Historical Revenues and Expenses
Revenue Actual 	Revenue Budgeted 	Expenditures Actual
Expenditures Budgeted
2022 	2023 	2024 	2025 	2026
0
$50M
$100M
$150M
$200M
Table of Contents	General Fund (100)
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Revenues by Source
The General Fund budget includes a 1.7% increase to the City's Corporate and IMRF Pension tax levies. The reduction in
Charges for Service is largely a result of moving the Parks and Recreation Department revenues and expenses to the new
Parks and Recreation Fund.
2026 Budgeted Revenues by Source
Other Taxes 	$70,195,000 47.50%
Property Taxes 	$29,939,902 20.26%
Other Revenue 	$14,002,000 9.47%
Interfund Transfers 	$10,740,182 7.27%
Licenses, Permits and Fees 	$8,988,300 6.08%
Charges for Services 	$5,163,700 3.49%
Fines and Forfeitures 	$4,593,000 3.11%
Intergovernmental Revenue 	$3,163,434 2.14%
Interest Income 	$1,000,000 0.68%
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes 	$29,858,493 	$29,045,356 	$29,439,902 	$29,939,902 	1.70%
Other Taxes 	$66,598,813 	$69,306,996 	$67,015,000 	$70,195,000 	4.75%
Licenses, Permits and Fees 	$6,970,232 	$19,136,184 	$9,597,300 	$8,988,300 	-6.35%
Charges for Services 	$10,983,534 	$11,754,233 	$12,765,709 	$5,163,700 	-59.55%
Fines and Forfeitures 	$4,449,491 	$4,308,948 	$4,375,000 	$4,593,000 	4.98%
Intergovernmental Revenue 	$3,657,904 	$3,453,738 	$4,405,334 	$3,163,434 	-28.19%
Other Revenue 	$2,334,622 	$2,173,403 	$12,933,000 	$14,002,000 	8.27%
Interest Income 	$1,706,802 	$2,041,226 	$750,000 	$1,000,000 	33.33%
Interfund Transfers 	$7,733,940 	$10,040,588 	$10,031,740 	$10,740,182 	7.06%
Total Revenues 	$134,293,831 $151,260,671 $151,312,985 $147,785,518 	-2.33%
148M
_
Table of Contents	General Fund (100)
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General Fund Revenues by Source 	FY2023 Actual FY2024 Actual FY2025 Budget FY2026 Adopted
Other Tax
51515 - STATE USE TAX
51525 - SALES TAX - BASIC
51530 - SALES TAX - HOME RULE
51535 - AUTO RENTAL TAX
51536 - TRANSPORTATION PROVIDER TAX
51540 - ATHLETIC CONTEST TAX
51545 - STATE INCOME TAX
51550 - MUNICIPAL HOTEL TAX
51555 - FIRE INSURANCE TAX
51565 - ELECTRIC UTILITY TAX
51570 - NATURAL GAS UTILITY TAX
51575 - NAT GAS USE TAX HOME RULE
51580 - TELEPHONE UTILITY TAX
51585 - CIGARETTE TAX
51590 - EVANSTON MOTOR FUEL TAX
51593 - BAG TAX
51595 - LIQUOR TAX
51598 - RECREATIONAL CANNABIS TAX
51599 - CANNABIS USE TAX
51600 - PARKING TAX
51605 - PERSONAL PROPERTY REPLACEMENT TAX
51606 - PENSION PPRT
51620 - REAL ESTATE TRANSFER TAX
51625 - TELECOMMUNICATIONS TAX
51630 - AMUSEMENT TAX
52010 - WHEEL TAX
Prop Tax
51015 - PROPERTY TAXES
51017 - PENSION PROPERTY TAX
Other Rev
52546 - POLICE EQUIPMENT REIMBURSEMENT
52547 - NARCOTICS ENFORCEMENT REVENUE
53632 - REIMBURSEMENTS
55166 - Holiday Food Drive Revenue
55312 - OFFICER & GENTLEMEN
56002 - WE'RE OUT WALKING
56007 - REBATE REVENUE
56010 - PROPERTY SALES AND RENTAL
56011 - DONATIONS
56013 - DONATION FROM NU
56016 - Aging Well Conference Revenues
56043 - FIRE MISC REVENUE
56045 - MISCELLANEOUS REVENUE
56049 - MARKET LINK VOUCHERS
56065 - SALE OF SURPLUS PROPERTY
56067 - REIMBURSEMENTS-SERVICES AND SUPPLIES
56068 - REIMB. SALT USAGE DIST 65 ETHS NW
56095 - OVER AND SHORT - COLLECTOR'S OFFICE
56105 - PAYMENT IN LIEU OF TAXES
56106 - FUND BALANCE APPLIED
56120 - LOAN PROCEEDS
56134 - PRIVATE ELM TREE INSURANCE MONEY
56157 - CITIZENS CPR CLASS FEES
56158 - CHARGEBACK REVENUE
56585 - CHANGE IN APPRECIATION / DEPRECIATION
56586 - REALIZED GAIN/LOSS
66,598,813	$ 	69,306,996	$ 	67,015,000	$ 	70,195,000	$
3,040,435	$ 	2,768,657	$ 	2,900,000	$ 	500,000	$
13,329,108	$ 	13,914,646	$ 	13,350,000	$ 	15,200,000	$
10,396,123	$ 	10,856,616	$ 	10,500,000	$ 	12,600,000	$
69,883	$ 	75,116	$ 	65,000	$ 	65,000	$
855,245	$ 	937,411	$ 	800,000	$ 	950,000	$
747,432	$ 	799,176	$ 	500,000	$ 	1,300,000	$
12,558,980	$ 	13,446,239	$ 	13,500,000	$ 	14,200,000	$
2,546,217	$ 	2,664,421	$ 	2,350,000	$ 	2,350,000	$
-	$ 	14,912	$ 	-	$ 	-	$
2,734,420	$ 	2,866,390	$ 	2,900,000	$ 	2,800,000	$
1,584,891	$ 	1,251,250	$ 	1,500,000	$ 	1,500,000	$
738,412	$ 	700,861	$ 	800,000	$ 	800,000	$
2,485	$ 	-	$ 	-	$ 	-	$
225,000	$ 	144,000	$ 	200,000	$ 	200,000	$
897,720	$ 	1,289,317	$ 	1,000,000	$ 	1,000,000	$
78,617	$ 	89,054	$ 	200,000	$ 	100,000	$
3,772,043	$ 	3,217,898	$ 	3,300,000	$ 	3,300,000	$
193,978	$ 	181,915	$ 	-	$ 	-	$
118,281	$ 	124,708	$ 	100,000	$ 	130,000	$
2,952,554	$ 	3,093,968	$ 	2,900,000	$ 	3,000,000	$
3,482,124	$ 	2,457,303	$ 	2,500,000	$ 	2,000,000	$
605,000	$ 	-	$ 	-	$ 	-	$
310,770	$ 	3,083,708	$ 	2,500,000	$ 	3,000,000	$
1,115,998	$ 	1,032,275	$ 	1,050,000	$ 	1,000,000	$
1,367,347	$ 	1,548,571	$ 	1,300,000	$ 	1,400,000	$
2,875,749	$ 	2,748,583	$ 	2,800,000	$ 	2,800,000	$
29,858,493	$ 	29,045,356	$ 	29,439,902	$ 	29,939,902	$
9,392,325	$ 	9,064,254	$ 	9,449,797	$ 	9,949,797	$
20,466,167	$ 	19,981,102	$ 	19,990,105	$ 	19,990,105	$
2,197,473	$ 	2,049,051	$ 	12,934,000	$ 	14,002,000	$
5,015	$ 	10,403	$ 	10,000	$ 	12,500	$
13,852	$ 	22,032	$ 	20,000	$ 	20,000	$
44,331	$ 	86,728	$ 	100,000	$ 	50,000	$
-	$ 	-	$ 	10,000	$ 	-	$
1,000	$ 	-	$ 	1,000	$ 	-	$
-	$ 	-	$ 	6,000	$ 	6,000	$
33,694	$ 	59,165	$ 	5,000	$ 	35,000	$
163,483	$ 	99,571	$ 	100,000	$ 	100,000	$
20,331	$ 	100,179	$ 	35,500	$ 	9,000	$
-	$ 	-	$ 	-	$ 	500,000	$
-	$ 	7,400	$ 	5,000	$ 	-	$
332,044	$ 	381,233	$ 	400,000	$ 	400,000	$
213,308	$ 	114,415	$ 	684,500	$ 	265,500	$
(53,171)	$ 	44,103	$ 	35,000	$ 	-	$
1,478	$ 	-	$ 	-	$ 	2,000	$
11,024	$ 	31,197	$ 	5,000	$ 	-	$
35,336	$ 	15,676	$ 	32,000	$ 	32,000	$
-	$ 	(11)	$ 	-	$ 	-	$
60,000	$ 	75,000	$ 	60,000	$ 	60,000	$
-	$ 	-	$ 	11,085,000	$ 	12,050,000	$
15,122	$ 	3,883	$ 	2,000	$ 	2,000	$
30,390	$ 	31,955	$ 	28,000	$ 	28,000	$
10,160	$ 	6,960	$ 	10,000	$ 	10,000	$
322,562	$ 	361,110	$ 	300,000	$ 	350,000	$
498,993	$ 	37,262	$ 	-	$ 	-	$
116,732	$ 	184,008	$ 	-	$ 	60,000	$
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56750 - RTU AMORTIZATION - LEASES
56801 - COMPONENT UNIT RECEIPTS
Transfers
57007 - FROM WEST EVANSTON TIF
57040 - FROM EMERGENCY TEL SYSTEM
57057 - TRANSFER FROM OTHER FUNDS
57058 - TRANSFER FROM GOOD NEIGHBOR FUND
57087 - FROM DEMPSTER-DODGE TIF
57088 - FROM CHICAGO-MAIN TIF
57090 - FROM FIVE FIFTH TIF
57096 - FROM HOWARD RIDGE TIF
57110 - FROM SPECIAL ASSMT. FUND
57130 - FROM PARKING FUND
57135 - FROM WATER FUND
57140 - FROM WATER FUND-ROI
57145 - FROM WATER FUND-ADMIN. EX
57165 - TRANSFER FROM SEWER FUND
Lic, Permit, Fee
51577 - ELECTRICITY MAINTENANCE FEE
52015 - BUSINESS REGISTRATION FEE
52016 - BED & BREAKFAST LICENSE
52017 - COLLECTION BOX LICENSE
52018 - VACATION RENTAL LICENSES
52020 - PET LICENSES
52030 - CONTRACTORS' LICENSES
52035 - ROOMING HOUSE LICENSES
52040 - LIQUOR LICENSES
52041 - ONE DAY LIQUOR LICENSE
52045 - FARMERS' MARKET LICENSES
52046 - RENTAL BUILDING REGISTRATIONS
52050 - OTHER LICENSES
52055 - LONG TERM CARE LICENSES
52061 - SEASONAL FOOD ESTABLISHMENT LICENSE
52062 - MOBILE FOOD VEHICLE VENDOR LICENSE
52063 - HEN COOP LICENSE
52070 - RESIDENT CARE HOME LICENSE
52080 - BUILDING PERMITS
52081 - DUMPSTER PERMIT FEE
52090 - PLUMBING PERMITS
52110 - OTHER/MISC PERMITS
52115 - ELEVATOR PERMITS
52126 - RIGHT-OF-WAY PERMIT
52130 - RESIDENTS ANNUAL PARKING PERMITS
52135 - FIRE PLAN REVIEW
52140 - OVERSIZE TRUCK PERMIT
52146 - MOVING VAN PERMIT FEES
52147 - SPONSORSHIP FEES
52165 - IL BELL FRANCHISE FEE
52175 - EASEMENTS
52180 - CABLE FRANCHISE FEE
52181 - PEG FEES - CABLE COMPANIES
52185 - NICOR FRANCHISE FEE
52516 - L.E.P. PROGRAM PENALTIES
52705 - CREDIT CARD FEES - REVENUE
Charges for Serv
52085 - PLAN REVIEW
53010 - BIRTH AND DEATH RECORDS
53050 - SANITATION CLASSES
26,793	$ 	26,792	$ 	-	$ 	10,000	$
294,996	$ 	349,992	$ 	-	$ 	-	$
7,733,940	$ 	10,040,588	$ 	10,031,740	$ 	10,740,182	$
75,000	$ 	75,000	$ 	110,550	$ 	110,550	$
90,000	$ 	99,996	$ 	100,000	$ 	100,000	$
-	$ 	417,200	$ 	-	$ 	-	$
-	$ 	1,500,000	$ 	1,500,000	$ 	1,965,400	$
9,996	$ 	9,996	$ 	24,400	$ 	24,400	$
30,000	$ 	30,000	$ 	64,750	$ 	64,750	$
-	$ 	-	$ 	73,850	$ 	73,850	$
75,000	$ 	75,000	$ 	56,800	$ 	56,800	$
91,992	$ 	92,004	$ 	-	$ 	-	$
2,972,388	$ 	2,972,388	$ 	2,972,390	$ 	3,061,562	$
492,240	$ 	500,004	$ 	500,000	$ 	515,000	$
2,831,100	$ 	2,888,004	$ 	2,888,000	$ 	2,974,640	$
726,228	$ 	741,000	$ 	741,000	$ 	763,230	$
339,996	$ 	639,996	$ 	1,000,000	$ 	1,030,000	$
6,984,963	$ 	19,156,760	$ 	9,597,300	$ 	8,998,300	$
-	$ 	-	$ 	500,000	$ 	500,000	$
31,970	$ 	39,989	$ 	50,000	$ 	50,000	$
-	$ 	-	$ 	150	$ 	150	$
1,700	$ 	1,750	$ 	2,500	$ 	2,500	$
-	$ 	-	$ 	-	$ 	16,000	$
26,963	$ 	29,501	$ 	20,000	$ 	20,000	$
186,475	$ 	182,200	$ 	170,000	$ 	170,000	$
1,500	$ 	1,050	$ 	-	$ 	200,000	$
540,463	$ 	512,344	$ 	520,000	$ 	520,000	$
17,619	$ 	22,119	$ 	17,000	$ 	17,000	$
57,210	$ 	56,530	$ 	55,000	$ 	-	$
322,316	$ 	194,277	$ 	587,200	$ 	387,200	$
-	$ 	20,265	$ 	20,000	$ 	20,000	$
116,040	$ 	90,780	$ 	180,000	$ 	180,000	$
7,575	$ 	5,289	$ 	15,000	$ 	15,000	$
-	$ 	-	$ 	1,450	$ 	1,450	$
-	$ 	-	$ 	800	$ 	800	$
-	$ 	-	$ 	1,200	$ 	1,200	$
4,058,773	$ 	16,214,371	$ 	5,000,000	$ 	5,250,000	$
8,100	$ 	14,015	$ 	-	$ 	-	$
90	$ 	135	$ 	-	$ 	-	$
2,803	$ 	-	$ 	495,000	$ 	-	$
40,026	$ 	32,444	$ 	42,000	$ 	42,000	$
312,511	$ 	494,941	$ 	383,000	$ 	383,000	$
1,160	$ 	3,020	$ 	-	$ 	-	$
890	$ 	25,431	$ 	-	$ 	-	$
23,475	$ 	51,400	$ 	25,000	$ 	25,000	$
54,470	$ 	37,225	$ 	55,000	$ 	55,000	$
-	$ 	1,550	$ 	25,000	$ 	-	$
98,573	$ 	97,143	$ 	90,000	$ 	90,000	$
119,882	$ 	78,838	$ 	47,000	$ 	47,000	$
825,835	$ 	733,368	$ 	800,000	$ 	800,000	$
113,813	$ 	105,992	$ 	120,000	$ 	120,000	$
-	$ 	90,218	$ 	75,000	$ 	75,000	$
14,732	$ 	20,577	$ 	-	$ 	10,000	$
-	$ 	-	$ 	300,000	$ 	-	$
10,983,534	$ 	11,754,233	$ 	12,765,709	$ 	5,163,700	$
-	$ 	-	$ 	5,000	$ 	5,000	$
4,815	$ 	-	$ 	-	$ 	-	$
500	$ 	-	$ 	-	$ 	-	$
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53105 - HEALTH FOOD ESTABLISHMENT LICENSE FEE
53185 - TEMPORARY FOOD LICENSE
53190 - FOOD DELIVERY VEHICLE
53200 - BEV SNACK VENDING MACHINE
53203 - CONCESSIONS
53205 - FOOD VENDING MACHINE
53210 - TOBACCO LICENSE
53211 - BEEKEEPER LICENSE FEE
53215 - BIRTH CERTIFICATE
53220 - DEATH CERTIFICATE
53230 - FUNERAL DIRECTOR LICENSE
53560 - RECREATION - CHARGES FOR SERVICES
53565 - RECREATION PROGRAM FEES
53566 - RECREATION - DEFERRED REVENUE
53569 - SPECIAL EVENT REVENUE
53625 - POLICE OVERTIME REIMBURSEMENT
53640 - SENIOR TAXI COUPON SALES
53650 - STATE HIGHWAY MAINTENANCE
53666 - HISTORIC PRESERVATION REVIEWS
53667 - TREE PRESERVATION REVENUES
53675 - AMBULANCE SERVICE
53685 - POLICE REPORT FEES
53690 - WOOD RECYCLING
53695 - ZONING FEES
53725 - BACKGR CHKS DAYCARE PROV
53730 - TELECOMMUNICATION MAINTENANCE FEE
53736 - NEW PAVEMENT DEGRADATION FEES
53737 - I HEART EVANSTON TREES PROJECT
Fines & Forfeits
52505 - TICKET FINES-PARKING
52510 - REGULAR FINES
52530 - BOOT RELEASE FEE
52541 - POLICE CTA DETAIL
52548 - NARCOTICS SEIZURE REVENUE
52555 - HOUSING CODE VIOL FINES
52556 - PUBLIC HEALTH CODE VIOLATIONS
52570 - NON PARKING ORDINANCE VIOLATIONS
56031 - DAMAGE TO STREET LIGHTS
Intergovernment
52542 - POLICE DUI REIMBURSEMENT
53676 - GEMT SERVICE REVENUE
55025 - COMPREHENSIVE HEALTH GRANT
55051 - eSHARE REVENUE
55085 - IL TOBACCO FREE COMMUNITY
55086 - IL HIV SURVEILLANCE GRANT
55121 - DIS GRANT
55122 - STRENGTHENING PUBLIC HEALTH GRANT
55123 - RESPIRATORY OUTBREAK GRANT
55146 - STATE, COUNTY AND OTHER GRANTS
55173 - CRI GRANT-REVENUE HHS
55174 - PHEP GRANT-REVENUE HHS
55180 - IAC PROJECT GRANT
55181 - NEA OPERATING GRANT
55182 - NEA PROJECT GRANT
55231 - LEAD PAINT HAZARD GRANT (TORRENS)
55251 - GRANTS AND AID
55254 - BEACH GRANT - REVENUE HHS
55258 - RETHINK YOUR DRINK - HHS REVENUE
209,040	$ 	216,420	$ 	230,000	$ 	230,000	$
2,997	$ 	5,901	$ 	11,000	$ 	11,000	$
2,800	$ 	4,150	$ 	6,500	$ 	6,500	$
21,254	$ 	36,578	$ 	46,000	$ 	31,500	$
-	$ 	-	$ 	362,100	$ 	-	$
24,635	$ 	1,625	$ 	-	$ 	-	$
14,000	$ 	18,222	$ 	17,000	$ 	17,000	$
300	$ 	350	$ 	300	$ 	300	$
107,124	$ 	106,799	$ 	85,000	$ 	85,000	$
11,009	$ 	7,914	$ 	7,000	$ 	7,000	$
-	$ 	-	$ 	6,000	$ 	6,000	$
-	$ 	38,587	$ 	-	$ 	-	$
7,111,501	$ 	7,346,435	$ 	8,217,409	$ 	-	$
6,416	$ 	-	$ 	-	$ 	-	$
26,831	$ 	72,687	$ 	75,000	$ 	-	$
526,200	$ 	605,951	$ 	575,000	$ 	662,000	$
59,322	$ 	54,818	$ 	60,000	$ 	-	$
82,356	$ 	63,556	$ 	92,000	$ 	92,000	$
4,630	$ 	1,925	$ 	30,000	$ 	30,000	$
35,051	$ 	96,879	$ 	10,000	$ 	20,000	$
2,595,001	$ 	2,988,227	$ 	2,800,000	$ 	3,800,000	$
23,696	$ 	19,943	$ 	25,000	$ 	20,000	$
2,970	$ 	-	$ 	-	$ 	-	$
31,900	$ 	37,830	$ 	50,000	$ 	85,000	$
-	$ 	-	$ 	400	$ 	400	$
37,658	$ 	-	$ 	35,000	$ 	35,000	$
41,511	$ 	29,436	$ 	20,000	$ 	20,000	$
17	$ 	-	$ 	-	$ 	-	$
4,434,760	$ 	4,288,371	$ 	4,375,000	$ 	4,583,000	$
3,868,180	$ 	3,830,638	$ 	3,800,000	$ 	4,100,000	$
130,916	$ 	86,654	$ 	115,000	$ 	115,000	$
52,049	$ 	38,390	$ 	50,000	$ 	50,000	$
271,805	$ 	252,213	$ 	357,000	$ 	265,000	$
80,319	$ 	50,217	$ 	20,000	$ 	20,000	$
500	$ 	-	$ 	-	$ 	-	$
-	$ 	-	$ 	3,000	$ 	3,000	$
28,540	$ 	28,625	$ 	30,000	$ 	30,000	$
2,451	$ 	1,634	$ 	-	$ 	-	$
3,795,053	$ 	3,578,089	$ 	4,404,334	$ 	3,163,434	$
543	$ 	-	$ 	7,400	$ 	7,400	$
2,399,317	$ 	2,123,210	$ 	2,500,000	$ 	1,500,000	$
28,767	$ 	161,074	$ 	166,875	$ 	166,875	$
7,408	$ 	142,571	$ 	120,000	$ 	120,000	$
20,761	$ 	27,954	$ 	27,954	$ 	27,954	$
13,472	$ 	20,879	$ 	34,150	$ 	34,150	$
-	$ 	114,528	$ 	100,000	$ 	100,000	$
-	$ 	-	$ 	115,000	$ 	115,000	$
-	$ 	-	$ 	125,000	$ 	125,000	$
410,068	$ 	16,080	$ 	20,000	$ 	20,000	$
67,187	$ 	56,553	$ 	64,841	$ 	64,841	$
80,164	$ 	61,765	$ 	62,944	$ 	62,944	$
-	$ 	56,900	$ 	30,000	$ 	30,000	$
11,250	$ 	27,950	$ 	-	$ 	-	$
-	$ 	50,000	$ 	50,000	$ 	-	$
-	$ 	-	$ 	150,000	$ 	-	$
594,869	$ 	528,991	$ 	407,900	$ 	62,000	$
23,098	$ 	-	$ 	23,000	$ 	23,000	$
-	$ 	-	$ 	5,000	$ 	5,000	$
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55259 - COOK COUNTY WNV GRANT
55265 - FEMA
55270 - POLICE TRAINING
55271 - PUTTING ASSETS TO WORK GRANT
55478 - COVID-19 MASS VACCINATION GRANT
57009 - TRANSFERS FROM LIBRARY FUND
Interest Income
56501 - INVESTMENT INCOME
56504 - INTEREST REVENUE - LEASES
Grand Total
Expenditures by Type
As a service organization, the largest expense type in the General Fund are Salaries and Benefits. This year's budget
includes contractual wage increases for all employees as well as non-union wage increases approved by the City Council.
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$79,945,544 	$87,717,012 	$91,592,836 	$86,594,673 	-5.46%
Services and Supplies 	$19,694,124 	$21,618,656 	$19,983,321 	$17,368,575 	-13.08%
Miscellaneous 	$643,286 	$1,169,316 	$995,423 	$745,701 	-25.09%
Capital Outlay 	$353,107 	$3,006,442 	$518,978 	$445,500 	-14.16%
Interfund Transfers 	$9,634,081 	$8,056,186 	$4,457,100 	$9,360,802 	110.02%
Insurance and Other
Chargebacks $32,487,049 	$29,737,148 	$33,605,744 	$33,089,477 	-1.54%
Contingencies 	$272,653 	$1,730 	$125,000 	$125,000 	0.00%
Total Expenditures 	$143,029,844 $151,306,491 $151,278,402 $147,729,728 	-2.35%
-	$ 	-	$ 	14,270	$ 	14,270	$
-	$ 	65,284	$ 	30,000	$ 	30,000	$
-	$ 	-	$ 	-	$ 	5,000	$
-	$ 	-	$ 	-	$ 	300,000	$
138,149	$ 	124,351	$ 	-	$ 	-	$
-	$ 	-	$ 	350,000	$ 	350,000	$
1,706,802	$ 	2,041,226	$ 	750,000	$ 	1,000,000	$
1,702,486	$ 	2,041,253	$ 	750,000	$ 	1,000,000	$
4,316	$ 	(27)	$ 	-	$ 	-	$
134,293,831	$ 	151,260,671	$ 	151,312,985	$ 	147,785,518	$
_
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Expenditures by Department
Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund.
2026 Budgeted Expenditures by Department
Police 	$37,909,695 25.66%
Non-Departmental 	$29,448,839 19.93%
Fire Mgmt & Support 	$23,879,720 16.16%
Public Works Agency 	$17,114,669 11.59%
City Manager's Office 	$17,036,912 11.53%
Administrative Services 	$12,937,120 8.76%
Community Development 	$4,903,165 3.32%
Health 	$1,826,349 1.24%
Law 	$1,630,641 1.10%
City Clerk 	$540,681 	0.37%
City Council 	$501,937 	0.34%
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Legislative 	$2,608 	- 	- 	- 	-
City Council 	$627,836 	$593,974 	$594,319 	$501,937 	-15.54%
City Clerk 	$421,653 	$457,842 	$538,319 	$540,681 	0.44%
City Manager's Office 	$16,402,502 	$12,047,983 	$12,228,582 	$17,036,912 	39.32%
Law 	$1,040,936 	$1,311,895 	$1,521,045 	$1,630,641 	7.21%
Administrative Services 	$13,581,878 	$15,024,180 	$13,527,596 	$12,937,120 	-4.36%
Community Development 	$3,467,120 	$4,132,142 	$5,078,229 	$4,903,165 	-3.45%
Police 	$32,226,845 	$34,470,058 	$36,152,937 	$37,909,695 	4.86%
Fire Mgmt & Support 	$20,978,789 	$22,770,625 	$23,294,964 	$23,879,720 	2.51%
Health 	$1,714,807 	$1,959,222 	$1,969,411 	$1,826,349 	-7.26%
Parks And Recreation 	$13,157,625 	$18,503,751 	$15,760,980 	- 	-
Public Works Agency 	$13,841,746 	$14,463,963 	$16,350,871 	$17,114,669 	4.67%
Non-Departmental 	$25,565,498 	$25,570,855 	$24,261,149 	$29,448,839 	21.38%
Total Expenditures 	$143,029,844 $151,306,491 $151,278,402 $147,729,728 	-2.35%
148M
_
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City Council
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.
Expenditure Summary
Expenditures for the City Council in FY 2026 are $501,937 (-15.5% from FY 2025). The reduction in expenditures is a result of
the vacant
City Council Admin position being frozen.
City Council Budget vs. Actual
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$200K
$400K
$600K
$800K
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Expenditures by Type
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$454,428 	$394,088 	$452,969 	$361,487 	-20.20%
Services and Supplies 	$172,792 	$199,709 	$140,100 	$139,450 	-0.46%
Miscellaneous 	$616 	$177 	$1,250 	$1,000 	-20.00%
Total Expenditures 	$627,836 	$593,974 	$594,319 	$501,937 	-15.54%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$627,836 	$593,974 	$594,319 	$501,937 	-15.54%
REGULAR PAY 	100.13.1300.61010 	$264,374 	$220,847 	$261,000 	$219,208 	-16.01%
JOB TRAINING PROGRAM 100.13.1300.61072 	- 	$15 	- 	- 	-
HEALTH INSURANCE 	100.13.1300.61510 	$159,662 	$147,712 	$158,109 	$115,707 	-26.82%
VISION INSURANCE 	100.13.1300.61513 	$150 	$150 	$150 	$112 	-25.09%
LIFE INSURANCE 	100.13.1300.61615 	$76 	$35 	- 	- 	-
CELL PHONE
ALLOWANCE 100.13.1300.61626 	$9,000 	$9,000 	$9,000 	$9,000 	0.00%
IMRF 	100.13.1300.61710 	$3,208 	$1,464 	$4,055 	- 	-
SOCIAL SECURITY 	100.13.1300.61725 	$14,555 	$12,048 	$16,740 	$14,150 	-15.47%
MEDICARE 	100.13.1300.61730 	$3,404 	$2,818 	$3,915 	$3,310 	-15.45%
EXTERNAL SERVICES 	100.13.1300.62175 	$64,282 	$68,640 	- 	- 	-
PRINTING 	100.13.1300.62210 	$244 	$105 	$100 	$100 	0.00%
ADVOCACY SERVICES 	100.13.1300.62227 	$45,000 	$50,000 	$60,000 	$60,000 	0.00%
TRAINING & TRAVEL 	100.13.1300.62295 	$18,053 	$21,038 	$14,000 	$16,000 	14.29%
MEMBERSHIP DUES 	100.13.1300.62360 	$37,997 	$53,075 	$58,000 	$56,000 	-3.45%
OTHER PROGRAM COSTS 100.13.1300.62490 	$616 	$177 	$1,250 	$1,000 	-20.00%
FOOD 	100.13.1300.65025 	$7,113 	$6,732 	$7,500 	$7,200 	-4.00%
OFFICE SUPPLIES 	100.13.1300.65095 	$103 	$119 	$500 	$150 	-70.00%
Total Expenditures 	$627,836 	$593,974 	$594,319 	$501,937 	-15.54%
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City Clerk
The City Clerk's Office is the central hub for Evanston's administrative functions, playing a vital role in various aspects. The
Clerk’s Office 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, affixing 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 official. Additionally, the City Clerk's Office 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.
Revenue Summary
In FY 2026, the City Clerk's Office is projected to generate $92,500 in revenue (0% change from FY 2025).
City Clerk Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$25K
$50K
$75K
$100K
$125K
$150K
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Expenditure Summary
In FY 2026, the City Clerk's Office has $540,681 in budgeted expenditures (a 0.4% increase from FY 2025).
City Clerk Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$293,117 	$219,183 	$297,444 	$334,681 	12.52%
Services and Supplies 	$128,536 	$238,660 	$240,875 	$206,000 	-14.48%
Total Expenditures 	$421,653 	$457,842 	$538,319 	$540,681 	0.44%
Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$119,729 	$115,917 	$92,500 	$92,500 	0.00%
City Clerk
BIRTH CERTIFICATE 	100.14.1400.53215 	$107,124 	$106,799 	$85,000 	$85,000 	0.00%
DEATH CERTIFICATE 	100.14.1400.53220 	$11,009 	$7,914 	$7,000 	$7,000 	0.00%
MISCELLANEOUS
REVENUE 100.14.1400.56045 	$1,596 	$1,204 	$500 	$500 	0.00%
Total City Clerk 	$119,729 	$115,917 	$92,500 	$92,500 	0.00%
Total Revenues 	$119,729 	$115,917 	$92,500 	$92,500 	0.00%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$100K
$200K
$300K
$400K
$500K
$600K
_
_
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Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$421,653 	$457,842 	$538,319 	$540,681 	0.44%
City Clerk
REGULAR PAY 	100.14.1400.61010 	$201,655 	$144,946 	$229,701 	$237,912 	3.57%
PERMANENT PART-
TIME 100.14.1400.61050 	- 	$4,485 	- 	- 	-
TEMPORARY
EMPLOYEES 100.14.1400.61055 	- 	$17,242 	- 	- 	-
SEASONAL
EMPLOYEES 100.14.1400.61060 	$20,200 	$32,519 	- 	- 	-
OVERTIME PAY 	100.14.1400.61110 	$2,081 	$2,525 	$500 	$500 	0.00%
TERMINATION
PAYOUTS 100.14.1400.61415 	- 	$2,658 	- 	- 	-
HEALTH INSURANCE 	100.14.1400.61510 	$68,199 	$31,921 	$42,407 	$65,835 	55.25%
VISION INSURANCE 	100.14.1400.61513 	$112 	$28 	- 	- 	-
LIFE INSURANCE 	100.14.1400.61615 	$1 	- 	$1 	- 	-
IMRF 	100.14.1400.61710 	$6,890 	$4,593 	$6,544 	$12,230 	86.89%
SOCIAL SECURITY 	100.14.1400.61725 	$11,492 	$8,740 	$14,824 	$14,752 	-0.49%
MEDICARE 	100.14.1400.61730 	$2,688 	$2,044 	$3,467 	$3,452 	-0.43%
LEGAL SERVICES-
GENERAL 100.14.1400.62130 	- 	$1,000 	- 	- 	-
PRINTING 	100.14.1400.62210 	$156 	$4,439 	$1,000 	$1,000 	0.00%
OFFICE EQUIPMENT
MAINT 100.14.1400.62235 	- 	$348 	- 	- 	-
TRAINING & TRAVEL 	100.14.1400.62295 	$7,567 	$5,994 	$8,000 	$8,000 	0.00%
POSTAGE 	100.14.1400.62315 	$110 	$53,383 	$45,000 	$45,000 	0.00%
MEMBERSHIP DUES 	100.14.1400.62360 	- 	$420 	$1,000 	$500 	-50.00%
CODIFICATION
SERVICES 100.14.1400.62457 	$36,338 	$26,389 	$30,000 	$30,000 	0.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.14.1400.62509 	$37,940 	$71,447 	$109,000 	$109,000 	0.00%
DIGITAL ARCHIVING 	100.14.1400.62645 	$9,957 	$5,970 	- 	- 	-
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.14.1400.65010 	- 	$11,860 	- 	- 	-
FOOD 	100.14.1400.65025 	$1,468 	$2,918 	$2,500 	$2,500 	0.00%
OFFICE SUPPLIES 	100.14.1400.65095 	$9,227 	$5,680 	$5,000 	$5,000 	0.00%
ELECTION SUPPLIES 	100.14.1400.65175 	$5,573 	$16,292 	$5,000 	$5,000 	0.00%
SMALL DONOR MATCH
PROGRAM EXPENSE 100.14.1400.65180 	- 	- 	$34,375 	- 	-
Total City Clerk 	$421,653 	$457,842 	$538,319 	$540,681 	0.44%
Total Expenditures 	$421,653 	$457,842 	$538,319 	$540,681 	0.44%
_
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City Manager's Office
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 financial, 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.
Accomplishments in 2025
CMO Overall
Successfully migrated city staff and operations from the Civic Center (2100 Ridge Avenue) to Evanston's new City Hall
(909 Davis Street).
Filled critical staffing needs in key operational and programmatic areas, including the hiring of an Accountant,
Financial Analyst, Arts Coordinator, and Purchasing Specialist, strengthening internal capacity and service delivery.
Distributed approximately $1 million in Reparations funding, advancing the City’s commitment to racial equity and
restorative justice through targeted investments aligned with the Reparations Subcommittee’s priorities.
Finance
Successfully adopted and adhered to GASB 87 and GASB 96 standards for the FY2024 Annual Audit.
Completed the 2024 Single Audit and the Illinois Division of Insurance Annual Compliance Reports for Fire and Police
Pension Plans with no findings, reflecting strong internal controls and fiscal stewardship.
Implemented new staff-driven processes to enhance the FY 2026 Budget Planning Cycle, improving coordination,
forecasting accuracy, and documentation.
Partnered with the Finance and Budget Committee and City Council to advance the public safety pension funding
policy, keeping plans on track for 100% funding by 2040.
Strengthened General Fund forecasting and reporting, providing clearer projections and more timely updates to the
Finance and Budget Committee.
Improved the collection of Home Rule Taxes, loans, and leases.
Advanced community benchmarking initiatives focused on property taxes, pension obligations, and debt levels.
Cultural Arts
Hired an Arts & Cultural Engagement Specialist
Established Evanston Arts Council Priorities
Explored new opportunities to enhance the arts ecosystem in Evanston
Transportation and Mobility
Partnered with the Evanston Public Library and Recyclery to deliver a free bilingual public cycling education series.
Collaborated with ETHS on cycling safety education programming and the student-led Anything But a Car Day
Completed first round of the Bicycle Access Voucher Pilot, Mayor Summer Youth Employment Transit Access
program, and Earn-a-Bike programming in partnership with YOU, the Recyclery, and Nichols
Contributed to transportation and mobility strategies in District 65’s first ever sustainability plan
Rolled out ADA accessible bus pads on Ridge
Passed Evanston’s 2025 Transit Resolution
Human Resources
Conducted an employee engagement survey to gather staff feedback and benchmark it with other organizations.
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Communications
Began to strategize to begin implementing ADA compliance on all digital platforms and online forms.
The Communications Division is now fully staffed
Began strategy for Language Accessibility
Began producing more videographic content to increase social media presence and engagement
Maintained digital community engagement throughout the year and increased social media presence
Economic Development
Launched the
Putting Assets to Work/Innovative Finance process for Civic Center, Noyes Cultural Arts Center, and
Police/Fire HQ.
Advanced
Evanston Thrives implementation: Enjoy Evanston website, Independence Park dining terrace, event
placemaking equipment, new gateway signage, Callan Plaza plan, downtown waste system, Fountain Square south
plaza plan, and CTA/Metra bridge lighting plan.
Continued Howard Street planning and launched Special Service Area operations.
Advanced
Five Fifths TIF planning: Ashland Arts district improvements and affordable housing program design.
Continued West Evanston TIF planning.
Distributed nearly $300,000 in small business grants and completed business registration database and map.
Performance Measures
Department Goal: Provide overall leadership, support, and direction for the city organization while working to stabilize city
finances, 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Increase awareness of City initiatives, programs, and goals
# of contacts (email and SMS) subscribed to
City notifications Output 	174,000 	187,483 	190,000 	195,000
# of social media followers (Instagram,
Facebook) Output 	24000 	26,526 	28,500 	28,600
% of email and SMS contacts engaged 	Efficiency 	78.50% 	72.80% 	80.00% 	80.00%
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 	307 	316 	325 	330
# number of community engagement
meetings Output 	40* 	45 	9 	9
Activity: Finance GFOA Award
# of years received GFOA’s Distinguished
Budget Award Output 	29 	30 	31 	32
*The Reparations Committee formed 4 working groups in 2024, comprised of community members that meet monthly
Factors Impacting the 2026 Budget
The City continues to rely on reserves and one-time revenues to offset large structural deficits in several major funds.
While this approach has provided short-term flexibility, it delays the implementation of sustainable solutions and
increases long-term fiscal risk.
Upcoming retirements within the Finance Department pose a risk to continuity and institutional knowledge.
Succession planning, documentation of key processes, and targeted staff development will be critical.
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Upcoming Initiatives
Finance
Collaborate with the Finance and Budget Committee and City Council to address structural deficits, advance
progress toward full funding of public safety pensions, and explore sustainable revenue-generating opportunities.
Complete the 2026 Annual Comprehensive Financial Report (ACFR) maintaining transparency and excellence in
financial reporting.
Implement the new city-wide cashiering system in partnership with Euna Payment Solutions, streamlining payment
processing, reducing the City’s transaction fees, and improving customer service across departments.
Advance zero-based budgeting initiatives, including the implementation of recommendations from the FY2025
Public Works evaluation and potential expansion to a second departmental review for the FY2027 budget cycle.
Cultural Arts
Explore the implementation of an Artist in Residence in the Municipal Government Program
Explore the implementation of Art in Sacred Spaces
Update the Arts and Culture webpage and Implement a social media strategy to reach new artists
Explore other sources of funding for arts activities
Partner with Northwestern University on the lakefront festival
Transportation and Mobility
Expansion of the Divvy docking network, scooter pilot, and the Divvy for Everyone access program
Development and implementation of bicycle parking policy
Expansion of transportation education and access programming in partnership with D65 and community partners
Development of small e-vehicle policy; working with the community and interdepartmentally to support safe road
and sidewalk behavior as cycling and small e-vehicles become more popular alongside cars
Communications
Increase Instagram following by 15%.
Re-establish inclusive, internal staff engagement events and increase presence at community events
Complete website migration and implementation, including training staff on usage of the new website
Train and equip staff on ADA compliance
Continue to support the Envision Evanston 2045 initiative and other major City initiatives
Obtain part-time permanent position to improve video content and generally focus content on data
Economic Development
Continued implementation of Evanston Thrives recommendations internal policy strategies, communications, and
initiatives using other funding sources.
Deliver first year of Howard Street Special Service Area operations.
Finish bridge lighting, Callan Plaza, and 909 Davis Plaza improvements.
Launch retail incubator and related business support services.
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Revenue Summary
In FY 2026, the City Manager's Office projects $107,663,979 in revenue (6.25% increase from FY 2025).
City Manager's Office Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$25M
$50M
$75M
$100M
$125M
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Expenditure Summary
In FY 2026, the City Manager's Office has $17,036,912 in budgeted expenditures (39.3% increase from FY 2025). Excluding
$5,558,702 in transfers to the Parks & Recreation Fund, operating expenditures are $11,478,210 (6.1% decrease from FY 2025).
City Manager's Office Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$3,660,426 	$4,264,605 	$8,119,090 	$7,835,188 	-3.50%
Services and Supplies 	$2,360,373 	$2,536,737 	$2,686,614 	$2,744,022 	2.14%
Miscellaneous 	$44,376 	$343,292 	$77,000 	$100,000 	29.87%
Capital Outlay 	$20,262 	$49,728 	$193,978 	$178,000 	-8.24%
Interfund Transfers 	$6,192,085 	$3,919,090 	$100,000 	$5,558,702 	5,458.70%
Insurance and Other
Chargebacks $3,853,087 	$933,843 	$926,900 	$496,000 	-46.49%
Contingencies 	$271,894 	$689 	$125,000 	$125,000 	0.00%
Total Expenditures 	$16,402,502 $12,047,983 $12,228,582 $17,036,912 	39.32%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
_
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$87,647,470 $93,049,802 $101,331,437 $107,663,979 	6.25%
Community Arts
IAC PROJECT GRANT 	100.15.1580.55180 	- 	$56,900 	$30,000 	$30,000 	0.00%
NEA OPERATING
GRANT 100.15.1580.55181 	$11,250 	$27,950 	- 	- 	-
NEA PROJECT GRANT 	100.15.1580.55182 	- 	$50,000 	$50,000 	- 	-
GRANTS AND AID 	100.15.1580.55251 	- 	- 	$5,900 	$5,000 	-15.25%
Total Community Arts 	$11,250 	$134,850 	$85,900 	$35,000 	-59.25%
City Manager
REIMBURSEMENTS 	100.15.1505.53632 	- 	-$1,957 	- 	- 	-
GRANTS AND AID 	100.15.1505.55251 	- 	$24,971 	- 	$50,000 	-
DONATIONS 	100.15.1505.56011 	- 	$50,000 	- 	- 	-
Total City Manager 	- 	$73,014 	- 	$50,000 	-
Public Information
CABLE FRANCHISE FEE 100.15.1510.52180 	$825,835 	$733,368 	$800,000 	$800,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1510.52181 	$113,813 	$110,349 	$120,000 	$120,000 	0.00%
Total Public Information 	$939,648 	$843,717 	$920,000 	$920,000 	0.00%
Financial Administration
REIMBURSEMENTS 	100.15.1555.53632 	- 	$18,388 	- 	- 	-
REBATE REVENUE 	100.15.1555.56007 	- 	$27,421 	$5,000 	$5,000 	0.00%
MISCELLANEOUS
REVENUE 100.15.1555.56045 	- 	$66,872 	- 	- 	-
Total Financial
Administration - 	$112,681 	$5,000 	$5,000 	0.00%
Revenue & Collections
PROPERTY TAXES 	100.15.1560.51015 	$9,392,325 $9,064,254 	$9,449,797 	$9,949,797 	5.29%
STATE USE TAX 	100.15.1560.51515 	$3,040,435 $2,768,657 	$2,900,000 	$500,000 	-82.76%
SALES TAX - BASIC 	100.15.1560.51525 $13,329,108 $13,914,646 $13,350,000 $15,200,000 	13.86%
SALES TAX - HOME
RULE 100.15.1560.51530 $10,396,123 $10,856,616 $10,500,000 $12,600,000 	20.00%
AUTO RENTAL TAX 	100.15.1560.51535 	$69,883 	$75,116 	$65,000 	$65,000 	0.00%
TRANSPORTATION
NETWORK PROVIDER
TAX
100.15.1560.51536 	$855,245 	$937,411 	$800,000 	$950,000 	18.75%
ATHLETIC CONTEST TAX 100.15.1560.51540 	$747,432 	$799,176 	$500,000 	$1,300,000 	160.00%
STATE INCOME TAX 	100.15.1560.51545 $12,558,980 $13,446,239 $13,500,000 $14,200,000 	5.19%
MUNICIPAL HOTEL TAX 100.15.1560.51550 	$2,546,217 $2,664,421 	$2,350,000 	$2,350,000 	0.00%
FIRE INSURANCE TAX 	100.15.1560.51555 	- 	$14,912 	- 	- 	-
ELECTRIC UTILITY TAX 	100.15.1560.51565 	$2,734,420 $2,866,390 	$2,900,000 	$2,800,000 	-3.45%
NATURAL GAS UTILITY
TAX 100.15.1560.51570 	$1,584,891 $1,251,250 	$1,500,000 	$1,500,000 	0.00%
NAT GAS USE TAX
HOME RULE 100.15.1560.51575 	$738,412 	$700,861 	$800,000 	$800,000 	0.00%
ELECTRICITY
INFRASTRUCTURE
MAINTENANCE FEE
100.15.1560.51577 	- 	- 	$500,000 	$500,000 	0.00%
TELEPHONE UTILITY
TAX 100.15.1560.51580 	$2,485 	- 	- 	- 	-
CIGARETTE TAX 	100.15.1560.51585 	$225,000 	$144,000 	$200,000 	$200,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
EVANSTON MOTOR
FUEL TAX 100.15.1560.51590 	$897,720 $1,289,317 	$1,000,000 	$1,000,000 	0.00%
LIQUOR TAX 	100.15.1560.51595 	$3,772,043 $3,217,898 	$3,300,000 	$3,300,000 	0.00%
RECREATIONAL
CANNABIS TAX 100.15.1560.51598 	$193,978 	$181,915 	- 	- 	-
PARKING TAX 	100.15.1560.51600 	$2,952,554 $3,093,968 	$2,900,000 	$3,000,000 	3.45%
PERSONAL PROPERTY
REPLACEMENT TAX 100.15.1560.51605 	$3,482,124 $2,457,303 	$2,500,000 	$2,000,000 	-20.00%
REAL ESTATE
TRANSFER TAX 100.15.1560.51620 	$310,770 $3,083,708 	$2,500,000 	$3,000,000 	20.00%
TELECOMMUNICATIONS
TAX 100.15.1560.51625 	$1,115,998 $1,032,275 	$1,050,000 	$1,000,000 	-4.76%
AMUSEMENT TAX 	100.15.1560.51630 	$1,367,347 $1,548,571 	$1,300,000 	$1,400,000 	7.69%
WHEEL TAX 	100.15.1560.52010 	$2,875,749 $2,748,583 	$2,800,000 	$2,800,000 	0.00%
BUSINESS
REGISTRATION FEE 100.15.1560.52015 	$650 	$1,796 	- 	- 	-
PET LICENSES 	100.15.1560.52020 	$26,963 	$29,501 	$20,000 	$20,000 	0.00%
RESIDENTS ANNUAL
PARKING PERMITS 100.15.1560.52130 	$1,160 	$3,020 	- 	- 	-
MOVING VAN PERMIT
FEES 100.15.1560.52146 	$54,470 	$37,225 	$55,000 	$55,000 	0.00%
IL BELL FRANCHISE FEE 100.15.1560.52165 	$98,573 	$97,143 	$90,000 	$90,000 	0.00%
EASEMENTS 	100.15.1560.52175 	$119,882 	$78,838 	$47,000 	$47,000 	0.00%
PEG FEES - CABLE
COMPANIES 100.15.1560.52181 	- 	-$4,358 	- 	- 	-
NICOR FRANCHISE FEE 100.15.1560.52185 	- 	$90,218 	$75,000 	$75,000 	0.00%
CREDIT CARD FEES -
REVENUE 100.15.1560.52705 	- 	- 	$300,000 	- 	-
TELECOMMUNICATION
MAINTENANCE FEE 100.15.1560.53730 	$37,658 	- 	$35,000 	$35,000 	0.00%
STATE, COUNTY AND
OTHER GRANTS 100.15.1560.55146 	$18,900 	$6,500 	$20,000 	$20,000 	0.00%
PROPERTY SALES AND
RENTAL 100.15.1560.56010 	$89,698 	$94,749 	$100,000 	$100,000 	0.00%
DONATIONS 	100.15.1560.56011 	$1,150 	$1,400 	- 	- 	-
CONTRIBUTIONS FROM
NORTHWESTERN
UNIVERSITY
100.15.1560.56013 	- 	- 	- 	$500,000 	-
MISCELLANEOUS
REVENUE 100.15.1560.56045 	$192,729 	$33,733 	$255,000 	$255,000 	0.00%
OVER AND SHORT -
COLLECTOR'S OFFICE 100.15.1560.56095 	- 	-$11 	- 	- 	-
PAYMENT IN LIEU OF
TAXES 100.15.1560.56105 	$60,000 	$75,000 	$60,000 	$60,000 	0.00%
FUND BALANCE
APPLIED 100.15.1560.56106 	- 	- $11,085,000 $12,050,000 	8.71%
INVESTMENT INCOME 	100.15.1560.56501 	$1,702,486 $2,041,253 	$750,000 	$1,000,000 	33.33%
INTEREST REVENUE -
LEASES 100.15.1560.56504 	$1,312 	-$27 	- 	- 	-
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
100.15.1560.56585 	$498,993 	$37,262 	- 	- 	-
REALIZED GAIN/LOSS 	100.15.1560.56586 	$116,732 	$184,008 	- 	$60,000 	-
RTU AMORTIZATION -
LEASES 100.15.1560.56750 	$10,148 	$10,148 	- 	$10,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
COMPONENT UNIT
RECEIPTS 100.15.1560.56801 	$294,996 	$349,992 	- 	- 	-
FROM WEST EVANSTON
TIF 100.15.1560.57007 	$75,000 	$75,000 	$110,550 	$110,550 	0.00%
TRANSFERS FROM
LIBRARY FUND 100.15.1560.57009 	- 	- 	$350,000 	$350,000 	0.00%
FROM EMERGENCY TEL
SYSTEM 100.15.1560.57040 	$90,000 	$99,996 	$100,000 	$100,000 	0.00%
TRANSFER FROM
OTHER FUNDS 100.15.1560.57057 	- 	$417,200 	- 	- 	-
TRANSFER FROM
GOOD NEIGHBOR
FUND
100.15.1560.57058 	- $1,500,000 	$1,500,000 	$1,965,400 	31.03%
FROM DEMPSTER-
DODGE TIF 100.15.1560.57087 	$9,996 	$9,996 	$24,400 	$24,400 	0.00%
FROM CHICAGO-MAIN
TIF 100.15.1560.57088 	$30,000 	$30,000 	$64,750 	$64,750 	0.00%
FROM FIVE FIFTH TIF 	100.15.1560.57090 	- 	- 	$73,850 	$73,850 	0.00%
FROM HOWARD RIDGE
TIF 100.15.1560.57096 	$75,000 	$75,000 	$56,800 	$56,800 	0.00%
FROM SPECIAL ASSMT.
FUND 100.15.1560.57110 	$91,992 	$92,004 	- 	- 	-
FROM PARKING FUND 	100.15.1560.57130 	$2,972,388 $2,972,388 	$2,972,390 	$3,061,562 	3.00%
FROM WATER FUND 	100.15.1560.57135 	$492,240 	$500,004 	$500,000 	$515,000 	3.00%
FROM WATER FUND-
ROI 100.15.1560.57140 	$2,831,100 $2,888,004 	$2,888,000 	$2,974,640 	3.00%
FROM WATER FUND-
ADMIN. EX 100.15.1560.57145 	$726,228 	$741,000 	$741,000 	$763,230 	3.00%
TRANSFER FROM
SEWER FUND 100.15.1560.57165 	$339,996 	$639,996 	$1,000,000 	$1,030,000 	3.00%
Total Revenue &
Collections $86,249,681 $91,365,465 $99,938,537 $105,881,979 	5.95%
Accounting
L.E.P. PROGRAM
PENALTIES 100.15.1570.52516 	$14,732 	$20,577 	- 	$10,000 	-
REIMBURSEMENTS 	100.15.1570.53632 	- 	$20,943 	- 	- 	-
CHARGEBACK
REVENUE 100.15.1570.56158 	$322,562 	$361,110 	$300,000 	$350,000 	16.67%
Total Accounting 	$337,294 	$402,629 	$300,000 	$360,000 	20.00%
Purchasing
GRANTS AND AID 	100.15.1575.55251 	-$3,242 	- 	- 	- 	-
REBATE REVENUE 	100.15.1575.56007 	$33,694 	$31,745 	- 	$30,000 	-
Total Purchasing 	$30,452 	$31,745 	- 	$30,000 	-
Administrative Hearings
NON PARKING
ORDINANCE
VIOLATIONS
100.15.1585.52570 	$28,540 	$28,625 	$30,000 	$30,000 	0.00%
Total Administrative
Hearings $28,540 	$28,625 	$30,000 	$30,000 	0.00%
Econ. Development
BUSINESS
REGISTRATION FEE 100.15.5300.52015 	$31,320 	$38,193 	$50,000 	$50,000 	0.00%
REIMBURSEMENTS 	100.15.5300.53632 	- 	$15,000 	- 	- 	-
PUTTING ASSETS TO
WORK GRANT 100.15.5300.55271 	- 	- 	- 	$300,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MISCELLANEOUS
REVENUE 100.15.5300.56045 	$4,163 	- 	- 	- 	-
LOAN PROCEEDS 	100.15.5300.56120 	$15,122 	$3,883 	$2,000 	$2,000 	0.00%
Total Econ. Development 	$50,605 	$57,077 	$52,000 	$352,000 	576.92%
Total Revenues 	$87,647,470 $93,049,802 $101,331,437 $107,663,979 	6.25%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$16,402,502 $12,047,983 $12,228,582 $17,036,912 	39.32%
City Manager
SALARY ADJUSTMENTS 	100.15.1505.61001 	- 	- 	$400,000 	- 	-
REGULAR PAY 	100.15.1505.61010 	$888,173 $1,103,283 $1,503,967 $1,515,102 	0.74%
SEASONAL EMPLOYEES 100.15.1505.61060 	$15,000 	$29,875 	$29,400 	$29,400 	0.00%
OVERTIME PAY 	100.15.1505.61110 	$3,811 	$5,572 	- 	- 	-
TERMINATION PAYOUTS 100.15.1505.61415 	$18,335 	$12,347 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1505.61430 	- 	$2,887 	- 	- 	-
HEALTH INSURANCE 	100.15.1505.61510 	$97,019 	$112,444 	$130,590 	$171,300 	31.17%
VISION INSURANCE 	100.15.1505.61513 	$251 	$260 	$260 	$261 	0.38%
LIFE INSURANCE 	100.15.1505.61615 	$660 	$762 	$718 	$979 	36.35%
AUTO ALLOWANCE 	100.15.1505.61625 	$7,159 	$7,298 	$8,370 	$14,370 	71.68%
CELL PHONE
ALLOWANCE 100.15.1505.61626 	$900 	$2,100 	$2,700 	$3,600 	33.33%
IMRF 	100.15.1505.61710 	$30,827 	$32,039 	$51,106 	$69,879 	36.73%
SOCIAL SECURITY 	100.15.1505.61725 	$45,844 	$59,484 	$75,405 	$76,440 	1.37%
MEDICARE 	100.15.1505.61730 	$12,955 	$15,472 	$21,969 	$22,235 	1.21%
ADVERTISING 	100.15.1505.62205 	$427 	- 	- 	- 	-
PRINTING 	100.15.1505.62210 	$1,560 	$539 	$1,100 	$1,100 	0.00%
TRAINING & TRAVEL 	100.15.1505.62295 	$9,302 	$10,282 	$20,000 	$20,000 	0.00%
POSTAGE 	100.15.1505.62315 	- 	$10 	- 	- 	-
MEMBERSHIP DUES 	100.15.1505.62360 	$5,739 	$9,062 	$15,000 	$10,000 	-33.33%
OTHER PROGRAM COSTS 100.15.1505.62490 	$10,618 	$26,019 	$20,000 	$75,000 	275.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1505.62509 	$410,478 	$296,758 	$180,000 	$180,000 	0.00%
OTHER CHARGES 	100.15.1505.62605 	- 	$4,572 	- 	- 	-
MISCELLANEOUS 	100.15.1505.62770 	- 	$1,317 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1505.65010 	$900 	$900 	- 	- 	-
FOOD 	100.15.1505.65025 	$5,804 	$4,639 	$5,000 	$5,000 	0.00%
BLDG MAINTENANCE
MATERIAL 100.15.1505.65050 	- 	$120 	- 	- 	-
OFFICE SUPPLIES 	100.15.1505.65095 	$1,666 	$709 	$2,000 	$2,000 	0.00%
IT COMPUTER
HARDWARE 100.15.1505.65555 	- 	$1,262 	- 	- 	-
OFFICE MACH. & EQUIP. 100.15.1505.65620 	- 	$712 	- 	- 	-
CONTINGENCIES 	100.15.1505.68205 	$149,557 	$689 	$125,000 	$125,000 	0.00%
TRANSFER TO SOLID
WASTE 100.15.1505.69520 	- 	$47,170 	$100,000 	- 	-
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total City Manager 	$1,716,984 $1,788,581 $2,692,585 $2,321,666 	-13.78%
Public Information
REGULAR PAY 	100.15.1510.61010 	$232,351 	$341,748 	$349,936 	$362,674 	3.64%
PERMANENT PART-TIME 100.15.1510.61050 	- 	- 	- 	$22,838 	-
SEASONAL EMPLOYEES 100.15.1510.61060 	$14,214 	$14,828 	$26,264 	$32,528 	23.85%
TERMINATION PAYOUTS 100.15.1510.61415 	$10,078 	- 	- 	- 	-
HEALTH INSURANCE 	100.15.1510.61510 	$18,186 	$49,804 	$53,368 	$57,706 	8.13%
VISION INSURANCE 	100.15.1510.61513 	- 	$72 	$72 	$73 	1.22%
LIFE INSURANCE 	100.15.1510.61615 	$61 	$141 	$157 	$163 	4.01%
AUTO ALLOWANCE 	100.15.1510.61625 	$450 	$1,688 	$1,800 	$1,800 	0.00%
CELL PHONE
ALLOWANCE 100.15.1510.61626 	$630 	$1,604 	$1,704 	$1,704 	0.00%
IMRF 	100.15.1510.61710 	$8,370 	$10,068 	$13,276 	$18,643 	40.43%
SOCIAL SECURITY 	100.15.1510.61725 	$15,739 	$21,815 	$22,302 	$24,510 	9.90%
MEDICARE 	100.15.1510.61730 	$3,681 	$5,102 	$5,216 	$5,733 	9.92%
ADVERTISING 	100.15.1510.62205 	$600 	$50 	$2,500 	- 	-
PRINTING 	100.15.1510.62210 	$5,043 	$2,060 	$5,000 	$5,000 	0.00%
TRAINING & TRAVEL 	100.15.1510.62295 	$1,730 	$1,338 	$1,800 	$4,300 	138.89%
POSTAGE 	100.15.1510.62315 	- 	- 	$1,000 	- 	-
MEMBERSHIP DUES 	100.15.1510.62360 	- 	$37 	$400 	$400 	0.00%
OTHER PROGRAM COSTS 100.15.1510.62490 	$14,136 	$13,542 	$25,000 	$20,000 	-20.00%
WORK- STUDY 	100.15.1510.62506 	$186 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.15.1510.62509 	$3,675 	$1,188 	$10,000 	$5,000 	-50.00%
PEG FEE DISTRIBUTION 	100.15.1510.64004 	$523 	- 	$50,000 	$1,000 	-98.00%
Total Public Information 	$329,652 	$465,083 	$569,794 	$564,072 	-1.00%
Farmer's Market
TRAINING & TRAVEL 	100.15.1515.62295 	$350 	- 	- 	- 	-
OFFICE SUPPLIES 	100.15.1515.65095 	$445 	- 	- 	- 	-
Total Farmer's Market 	$795 	- 	- 	- 	-
Misc. Business Operations
CONTINGENCIES 	100.15.1525.68205 	$122,337 	- 	- 	- 	-
Total Misc. Business
Operations $122,337 	- 	- 	- 	-
Youth Engagement
Division
OFFICE SUPPLIES 	100.15.1530.65095 	$74 	- 	- 	- 	-
Total Youth Engagement
Division $74 	- 	- 	- 	-
Office Of Sustainability
OTHER PROGRAM COSTS 100.15.1535.62490 	$2,018 	- 	- 	- 	-
Total Office Of
Sustainability $2,018 	- 	- 	- 	-
Transportation & Mobility
REGULAR PAY 	100.15.1540.61010 	- 	$46,200 	$96,443 	$99,319 	2.98%
HEALTH INSURANCE 	100.15.1540.61510 	- 	$4,588 	$9,512 	$10,340 	8.70%
LIFE INSURANCE 	100.15.1540.61615 	- 	- 	$1 	$1 	0.00%
IMRF 	100.15.1540.61710 	- 	$1,378 	$3,661 	$5,105 	39.44%
SOCIAL SECURITY 	100.15.1540.61725 	- 	$2,807 	$5,980 	$6,158 	2.98%
MEDICARE 	100.15.1540.61730 	- 	$656 	$1,399 	$1,441 	3.00%
TRAINING & TRAVEL 	100.15.1540.62295 	- 	- 	$5,500 	$2,500 	-54.55%
OTHER PROGRAM COSTS 100.15.1540.62490 	- 	$3,070 	$25,000 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SERVICE AGREEMENTS/
CONTRACTS 100.15.1540.62509 	- 	- 	$13,600 	$13,600 	0.00%
Total Transportation &
Mobility - 	$58,699 	$161,096 	$138,464 	-14.05%
Performance & Equity
REGULAR PAY 	100.15.1550.61010 	- 	- 	$145,096 	$2 	-100.00%
HEALTH INSURANCE 	100.15.1550.61510 	- 	- 	$16,251 	- 	-
IMRF 	100.15.1550.61710 	- 	- 	$6,457 	- 	-
SOCIAL SECURITY 	100.15.1550.61725 	- 	- 	$8,996 	- 	-
MEDICARE 	100.15.1550.61730 	- 	- 	$2,105 	- 	-
PRINTING 	100.15.1550.62210 	- 	- 	$1,000 	$1,000 	0.00%
TRAINING & TRAVEL 	100.15.1550.62295 	- 	- 	$3,000 	$3,000 	0.00%
MEMBERSHIP DUES 	100.15.1550.62360 	- 	- 	$1,000 	$1,000 	0.00%
OTHER PROGRAM COSTS 100.15.1550.62490 	- 	$3,136 	$5,000 	$3,000 	-40.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1550.62509 	- 	$59,977 	$50,000 	$50,000 	0.00%
FOOD 	100.15.1550.65025 	- 	$444 	$1,000 	$1,000 	0.00%
Total Performance &
Equity - 	$63,557 	$239,904 	$59,002 	-75.41%
Financial Administration
REGULAR PAY 	100.15.1555.61010 	$419,195 	$568,678 	$578,431 	$607,394 	5.01%
SEASONAL EMPLOYEES 100.15.1555.61060 	- 	$8,088 	- 	- 	-
COMP / VACATION
PAYOUTS 100.15.1555.61430 	- 	$11,325 	- 	- 	-
HEALTH INSURANCE 	100.15.1555.61510 	$46,895 	$66,663 	$60,857 	$76,931 	26.41%
VISION INSURANCE 	100.15.1555.61513 	$76 	$113 	$76 	$38 	-50.26%
LIFE INSURANCE 	100.15.1555.61615 	$345 	$419 	$464 	$423 	-8.74%
AUTO ALLOWANCE 	100.15.1555.61625 	$3,735 	$3,735 	$3,735 	$3,735 	0.00%
CELL PHONE
ALLOWANCE 100.15.1555.61626 	$675 	$1,725 	$2,700 	$1,800 	-33.33%
IMRF 	100.15.1555.61710 	$14,312 	$16,761 	$20,041 	$29,268 	46.04%
SOCIAL SECURITY 	100.15.1555.61725 	$24,635 	$33,500 	$33,805 	$35,308 	4.45%
MEDICARE 	100.15.1555.61730 	$5,965 	$8,384 	$8,481 	$8,890 	4.82%
CONSULTING SERVICES 	100.15.1555.62185 	$21,017 	$11,250 	$10,000 	- 	-
ADVERTISING 	100.15.1555.62205 	$334 	$293 	$600 	$600 	0.00%
PRINTING 	100.15.1555.62210 	$39 	$154 	- 	- 	-
TRAINING & TRAVEL 	100.15.1555.62295 	$3,159 	$3,892 	$8,000 	$6,000 	-25.00%
IT COMPUTER
SOFTWARE 100.15.1555.62340 	- 	$4,864 	$5,000 	$5,000 	0.00%
MEMBERSHIP DUES 	100.15.1555.62360 	$1,240 	$1,348 	$1,600 	$1,600 	0.00%
OTHER PROGRAM COSTS 100.15.1555.62490 	$1,896 	$1,185 	$2,000 	$2,000 	0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1555.62509 	- 	- 	- 	$102,000 	-
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1555.65010 	$463 	$511 	$200 	$200 	0.00%
FOOD 	100.15.1555.65025 	- 	$418 	$200 	$200 	0.00%
OFFICE SUPPLIES 	100.15.1555.65095 	$1,452 	$210 	$1,200 	$1,200 	0.00%
TRANSFER TO SSA9 	100.15.1555.66029 	$206,750 	- 	- 	- 	-
TRANSFER TO
INSURANCE - RISK 100.15.1555.66030 	$787,500 	$810,996 	$811,000 	$311,000 	-61.65%
TRANSFER TO CAPITAL
IMPROVEMENT FUND 100.15.1555.66156 	$3,264,226 	- 	- 	- 	-
TRANSFER TO
INSURANCE 100.15.1555.69605 	$3,000,000 	- 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Financial
Administration $7,803,909 $1,554,512 $1,548,390 $1,193,587 	-22.91%
Revenue & Collections
REGULAR PAY 	100.15.1560.61010 	$257,743 	$308,401 	$602,328 	$619,046 	2.78%
SEASONAL EMPLOYEES 100.15.1560.61060 	$109,992 	$67,588 	$60,000 	$20,000 	-66.67%
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1560.61430 	- 	$7,882 	- 	- 	-
HEALTH INSURANCE 	100.15.1560.61510 	$26,152 	$35,046 	$110,822 	$120,353 	8.60%
VISION INSURANCE 	100.15.1560.61513 	$150 	$187 	$376 	$334 	-11.17%
LIFE INSURANCE 	100.15.1560.61615 	$137 	$163 	$225 	$203 	-9.78%
CELL PHONE
ALLOWANCE 100.15.1560.61626 	$504 	$504 	$504 	- 	-
IMRF 	100.15.1560.61710 	$8,793 	$9,282 	$24,724 	$31,799 	28.62%
SOCIAL SECURITY 	100.15.1560.61725 	$15,379 	$18,825 	$37,377 	$38,384 	2.69%
MEDICARE 	100.15.1560.61730 	$3,597 	$4,403 	$8,743 	$8,981 	2.72%
PRINTING 	100.15.1560.62210 	$4,064 	$825 	- 	- 	-
OFFICE EQUIPMENT
MAINT 100.15.1560.62235 	$24,999 	$24,999 	$24,000 	$24,000 	0.00%
TRAINING & TRAVEL 	100.15.1560.62295 	$809 	- 	$3,000 	$2,000 	-33.33%
POSTAGE 	100.15.1560.62315 	$25,141 	$15,320 	$25,000 	$25,000 	0.00%
ARMORED CAR
SERVICES 100.15.1560.62431 	$32,489 	$49,132 	$35,000 	$35,000 	0.00%
OTHER CHARGES 	100.15.1560.62605 	$143 	$70 	- 	- 	-
BANK FEES 	100.15.1560.62703 	$13 	$30,577 	$25,000 	$25,000 	0.00%
CREDIT CARD FEES 	100.15.1560.62705 	$233,451 	$265,490 	$250,000 	$200,000 	-20.00%
UTILITY TAX AUDIT
SERVICES 100.15.1560.64541 	$12,070 	$446 	$10,800 	$10,800 	0.00%
PERSONAL COMPUTER
SOFTWARE 100.15.1560.64545 	$61,179 	$67,508 	$100,000 	$95,000 	-5.00%
LICENSING/REGULATORY
SUPP 100.15.1560.65045 	$129,910 	$118,095 	$30,000 	$80,000 	166.67%
OFFICE SUPPLIES 	100.15.1560.65095 	$5,405 	$4,527 	$4,000 	$4,000 	0.00%
TRANSFERS TO OTHER
FUNDS 100.15.1560.66020 	$584,108 $1,000,000 	- 	- 	-
TRANSFER TO EQUIP
REPLACEMENT 100.15.1560.66027 	$237,001 $2,300,000 	- 	- 	-
TRANSFER TO FLEET 	100.15.1560.66028 	$1,900,000 	- 	- 	- 	-
TRANSFER TO PARKS
AND RECREATION FUND 100.15.1560.66135 	- 	- 	- $5,558,702 	-
TRANSFERS TO DEBT
SERVICE FUND 100.15.1560.69320 	- 	$571,920 	- 	- 	-
Total Revenue &
Collections $3,673,228 $4,901,190 $1,351,899 $6,898,602 	410.29%
Accounting
REGULAR PAY 	100.15.1570.61010 	$314,083 	$217,097 	$303,261 	$333,275 	9.90%
SEASONAL EMPLOYEES 100.15.1570.61060 	$36,169 	$54,063 	$75,000 	$75,000 	0.00%
TERMINATION PAYOUTS 100.15.1570.61415 	- 	$9,256 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.15.1570.61420 	$576 	$671 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.15.1570.61430 	- 	$5,365 	- 	- 	-
HEALTH INSURANCE 	100.15.1570.61510 	$49,124 	$30,788 	$40,205 	$37,503 	-6.72%
VISION INSURANCE 	100.15.1570.61513 	$72 	$82 	$73 	$111 	52.05%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIFE INSURANCE 	100.15.1570.61615 	$156 	$120 	$69 	$193 	179.71%
CELL PHONE
ALLOWANCE 100.15.1570.61626 	- 	$225 	- 	$900 	-
IMRF 	100.15.1570.61710 	$9,140 	$6,867 	$12,230 	$17,132 	40.08%
SOCIAL SECURITY 	100.15.1570.61725 	$18,033 	$17,366 	$19,509 	$20,720 	6.21%
MEDICARE 	100.15.1570.61730 	$4,217 	$4,061 	$4,563 	$4,846 	6.19%
AUDITING 	100.15.1570.62110 	$117,790 	$112,450 	$130,000 	$130,000 	0.00%
CONSULTING SERVICES 	100.15.1570.62185 	$76,054 	$74,285 	$90,000 	- 	-
TRAINING & TRAVEL 	100.15.1570.62295 	- 	$2,074 	$2,000 	$1,500 	-25.00%
POSTAGE 	100.15.1570.62315 	- 	$10 	- 	- 	-
IT COMPUTER
SOFTWARE 100.15.1570.62340 	- 	$15,417 	$12,000 	$15,000 	25.00%
MEMBERSHIP DUES 	100.15.1570.62360 	$370 	$250 	$1,000 	$1,000 	0.00%
OTHER PROGRAM COSTS 100.15.1570.62490 	$408 	$464 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.15.1570.62509 	- 	- 	- 	$20,000 	-
L.E.P. PROGRAM
EXPENSES 100.15.1570.62514 	- 	$120 	- 	- 	-
OTHER CHARGES 	100.15.1570.62605 	$419 	- 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1570.65010 	$335 	- 	- 	- 	-
FOOD 	100.15.1570.65025 	$193 	$68 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.15.1570.65085 	$832 	$832 	- 	- 	-
OFFICE SUPPLIES 	100.15.1570.65095 	$2,604 	$210 	$900 	$900 	0.00%
Total Accounting 	$630,577 	$552,140 	$690,811 	$658,080 	-4.74%
Community Arts
REGULAR PAY 	100.15.1580.61010 	$2,000 	$18,497 	$39,957 	- 	-
PERMANENT PART-TIME 100.15.1580.61050 	$32,449 	- 	- 	- 	-
OVERTIME PAY 	100.15.1580.61110 	- 	$1,225 	- 	- 	-
TERMINATION PAYOUTS 100.15.1580.61415 	- 	$257 	- 	- 	-
HEALTH INSURANCE 	100.15.1580.61510 	- 	$2,003 	$1 	- 	-
VISION INSURANCE 	100.15.1580.61513 	- 	$9 	- 	- 	-
LIFE INSURANCE 	100.15.1580.61615 	- 	- 	- 	- 	-
IMRF 	100.15.1580.61710 	- 	$581 	$1 	- 	-
SOCIAL SECURITY 	100.15.1580.61725 	$2,136 	$1,203 	$2,478 	- 	-
MEDICARE 	100.15.1580.61730 	$500 	$281 	$580 	- 	-
TRAINING & TRAVEL 	100.15.1580.62295 	- 	$83 	- 	- 	-
FEDERAL GRANT
EXPENSE 100.15.1580.65001 	$11,250 	- 	- 	- 	-
FOOD 	100.15.1580.65025 	- 	$206 	- 	- 	-
OFFICE/OTHER EQT MTN
MATL 100.15.1580.65070 	- 	$268 	- 	- 	-
COMMUNITY ART 	100.15.1580.66040 	$65,587 	$122,847 	$115,900 	$125,000 	7.85%
Total Community Arts 	$113,922 	$147,462 	$158,916 	$125,000 	-21.34%
Tax Assessment Advocacy
REGULAR PAY 	100.15.1571.61010 	$86,707 	$88,301 	$90,604 	$93,324 	3.00%
OVERTIME PAY 	100.15.1571.61110 	$1,047 	$1,668 	- 	- 	-
HEALTH INSURANCE 	100.15.1571.61510 	$24,555 	$25,192 	$26,156 	$28,433 	8.70%
LIFE INSURANCE 	100.15.1571.61615 	$33 	$37 	$37 	$39 	5.52%
IMRF 	100.15.1571.61710 	$3,001 	$2,651 	$3,660 	$4,797 	31.06%
SOCIAL SECURITY 	100.15.1571.61725 	$4,849 	$5,005 	$5,617 	$5,787 	3.02%
MEDICARE 	100.15.1571.61730 	$1,134 	$1,171 	$1,314 	$1,354 	3.06%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERSONAL COMPUTER
SOFTWARE 100.15.1571.64545 	$1,850 	- 	$1,500 	$1,500 	0.00%
FITNESS INCENTIVE 	100.15.1571.65141 	- 	$500 	- 	- 	-
Total Tax Assessment
Advocacy $123,177 	$124,525 	$128,888 	$135,234 	4.92%
Purchasing
REGULAR PAY 	100.15.1575.61010 	$288,493 	$267,966 	$331,588 	$354,469 	6.90%
HEALTH INSURANCE 	100.15.1575.61510 	$58,949 	$49,021 	$60,107 	$47,366 	-21.20%
VISION INSURANCE 	100.15.1575.61513 	$184 	$119 	$73 	$73 	0.00%
LIFE INSURANCE 	100.15.1575.61615 	$166 	$162 	$153 	$202 	32.03%
IMRF 	100.15.1575.61710 	$9,892 	$7,862 	$13,277 	$18,221 	37.24%
SOCIAL SECURITY 	100.15.1575.61725 	$17,174 	$16,039 	$20,559 	$21,978 	6.90%
MEDICARE 	100.15.1575.61730 	$4,016 	$3,751 	$4,809 	$5,141 	6.90%
CONSULTING SERVICES 	100.15.1575.62185 	- 	$3,249 	- 	- 	-
TRAINING & TRAVEL 	100.15.1575.62295 	- 	- 	$1,600 	$1,000 	-37.50%
MEMBERSHIP DUES 	100.15.1575.62360 	$296 	$366 	$500 	$500 	0.00%
TELECOMMUNICATIONS
- WIRELESS 100.15.1575.64540 	$318,573 	$312,594 	$275,000 	$275,000 	0.00%
OFFICE SUPPLIES 	100.15.1575.65095 	$410 	$443 	$1,500 	$1,500 	0.00%
IT COMPUTER
HARDWARE 100.15.1575.65555 	- 	$1,176 	- 	- 	-
Total Purchasing 	$698,153 	$662,746 	$709,166 	$725,450 	2.30%
Administrative Hearings
REGULAR PAY 	100.15.1585.61010 	$86,159 	$87,838 	$90,129 	$92,833 	3.00%
ANNUAL SICK LEAVE
PAYOUT 100.15.1585.61420 	$863 	$805 	- 	- 	-
HEALTH INSURANCE 	100.15.1585.61510 	$8,929 	$9,161 	$9,512 	$10,340 	8.70%
LIFE INSURANCE 	100.15.1585.61615 	$32 	$37 	$36 	$37 	2.78%
IMRF 	100.15.1585.61710 	$2,974 	$2,612 	$4,011 	$4,772 	18.97%
SOCIAL SECURITY 	100.15.1585.61725 	$5,256 	$5,357 	$5,588 	$5,756 	3.01%
MEDICARE 	100.15.1585.61730 	$1,229 	$1,253 	$1,307 	$1,347 	3.06%
PRINTING 	100.15.1585.62210 	$2,174 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.15.1585.62509 	$96,663 	$97,819 	$100,000 	$100,000 	0.00%
OFFICE SUPPLIES 	100.15.1585.65095 	$201 	$453 	$750 	$750 	0.00%
Total Administrative
Hearings $204,480 	$205,333 	$211,333 	$215,835 	2.13%
Office Of Equity And
Empowerment
FOOD 	100.15.1590.65025 	$365 	- 	- 	- 	-
Total Office Of Equity And
Empowerment $365 	- 	- 	- 	-
Human Resource Divi. -
Payroll
REGULAR PAY 	100.15.1915.61010 	- 	- 	$317,205 	$273,255 	-13.86%
HEALTH INSURANCE 	100.15.1915.61510 	- 	- 	$18,713 	$14,920 	-20.27%
VISION INSURANCE 	100.15.1915.61513 	- 	- 	$76 	$76 	0.00%
LIFE INSURANCE 	100.15.1915.61615 	- 	- 	$196 	$183 	-6.63%
CELL PHONE
ALLOWANCE 100.15.1915.61626 	- 	- 	$504 	$504 	0.00%
IMRF 	100.15.1915.61710 	- 	- 	$13,147 	$14,046 	6.84%
SOCIAL SECURITY 	100.15.1915.61725 	- 	- 	$19,698 	$16,974 	-13.83%
MEDICARE 	100.15.1915.61730 	- 	- 	$4,607 	$3,970 	-13.83%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TRAINING & TRAVEL 	100.15.1915.62295 	- 	- 	$1,050 	- 	-
MEMBERSHIP DUES 	100.15.1915.62360 	- 	- 	$250 	$250 	0.00%
Total Human Resource
Divi. - Payroll - 	- 	$375,446 	$324,178 	-13.66%
Human Resource Division
REGULAR PAY 	100.15.1929.61010 	- 	- $1,324,214 $1,353,288 	2.20%
SEASONAL EMPLOYEES 100.15.1929.61060 	- 	- 	$25,000 	$25,000 	0.00%
OVERTIME PAY 	100.15.1929.61110 	- 	- 	$5,000 	$5,000 	0.00%
HEALTH INSURANCE 	100.15.1929.61510 	- 	- 	$171,650 	$187,455 	9.21%
VISION INSURANCE 	100.15.1929.61513 	- 	- 	$372 	$373 	0.27%
LIFE INSURANCE 	100.15.1929.61615 	- 	- 	$637 	$672 	5.49%
IMRF 	100.15.1929.61710 	- 	- 	$49,708 	$68,174 	37.15%
SOCIAL SECURITY 	100.15.1929.61725 	- 	- 	$80,608 	$83,252 	3.28%
MEDICARE 	100.15.1929.61730 	- 	- 	$19,202 	$19,629 	2.22%
EMPLOYMENT TESTING
SERVICES 100.15.1929.62160 	- 	- 	$115,000 	$115,000 	0.00%
CONSULTING SERVICES 	100.15.1929.62185 	- 	- 	$1,000 	$1,000 	0.00%
ADVERTISING 	100.15.1929.62205 	- 	- 	$30,000 	$30,000 	0.00%
MEDICAL/HOSPITAL
SERVICES 100.15.1929.62270 	- 	- 	$60,000 	$60,000 	0.00%
TRAINING & TRAVEL 	100.15.1929.62295 	- 	- 	$6,000 	$6,000 	0.00%
CITY WIDE TRAINING 	100.15.1929.62310 	- 	- 	$85,000 	$60,000 	-29.41%
MEMBERSHIP DUES 	100.15.1929.62360 	- 	- 	$2,000 	$2,000 	0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.15.1929.62509 	- 	- 	$40,000 	$40,000 	0.00%
RECRUITMENT 	100.15.1929.62512 	- 	- 	$40,000 	$40,000 	0.00%
UNEMP. COMP. & ADMIN.
FEE 100.15.1929.62630 	- 	- 	$50,000 	$50,000 	0.00%
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.1929.65010 	- 	- 	$500 	$500 	0.00%
FOOD 	100.15.1929.65025 	- 	- 	$2,000 	$2,000 	0.00%
OFFICE SUPPLIES 	100.15.1929.65095 	- 	- 	$6,400 	$6,400 	0.00%
OTHER COMMODITIES 	100.15.1929.65125 	- 	- 	$24,000 	$24,000 	0.00%
Total Human Resource
Division - 	- $2,138,291 $2,179,743 	1.94%
Econ. Development
REGULAR PAY 	100.15.5300.61010 	$310,403 	$345,044 	$444,975 	$475,456 	6.85%
PERMANENT PART-TIME 100.15.5300.61050 	$1,107 	- 	- 	- 	-
SEASONAL EMPLOYEES 100.15.5300.61060 	$2,808 	- 	- 	- 	-
HEALTH INSURANCE 	100.15.5300.61510 	$52,271 	$53,036 	$70,691 	$69,181 	-2.14%
VISION INSURANCE 	100.15.5300.61513 	$112 	$112 	$112 	$112 	0.00%
LIFE INSURANCE 	100.15.5300.61615 	$147 	$164 	$173 	$187 	8.09%
AUTO ALLOWANCE 	100.15.5300.61625 	$450 	$450 	$450 	$450 	0.00%
CELL PHONE
ALLOWANCE 100.15.5300.61626 	$900 	$900 	$900 	$900 	0.00%
IMRF 	100.15.5300.61710 	$10,666 	$10,193 	$18,139 	$24,439 	34.73%
SOCIAL SECURITY 	100.15.5300.61725 	$18,218 	$20,370 	$27,673 	$29,564 	6.83%
MEDICARE 	100.15.5300.61730 	$4,261 	$4,764 	$6,472 	$6,916 	6.86%
CONSULTING SERVICES 	100.15.5300.62185 	$9,250 	$21,000 	$10,000 	$10,000 	0.00%
PRINTING 	100.15.5300.62210 	- 	$463 	- 	- 	-
TRAINING & TRAVEL 	100.15.5300.62295 	$2,607 	$6,920 	$3,000 	$3,000 	0.00%
MEMBERSHIP DUES 	100.15.5300.62360 	- 	$1,946 	$1,500 	$1,500 	0.00%
OTHER PROGRAM COSTS 100.15.5300.62490 	$14,737 	$288,418 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SUSTAIN EVANSTON
PROGRAM 100.15.5300.62648 	$196,821 	$302,472 	$250,000 	- 	-
ECONOMIC
DEVELOPMENT
DATABASES
100.15.5300.62649 	$41,994 	$53,101 	$40,000 	$22,294 	-44.27%
SUSTAIN EVANSTON
PROGRAM 100.15.5300.62650 	$12,500 	$5,832 	- 	- 	-
GREAT MERCHANT
GRANT 100.15.5300.62656 	$47,719 	$109,093 	- 	- 	-
STOREFRONT
MODERNIZATION
PROGRAM
100.15.5300.62657 	$65,593 	$59,593 	- 	- 	-
LEGACY BUSINESS
PROGRAM 100.15.5300.62658 	$56,330 	$63,328 	$100,000 	$25,000 	-75.00%
ECONOMIC
DEVELOPMENT
PARTNERSHIP
CONTRIBUTIONS
100.15.5300.62659 	$69,674 	$82,000 	$84,000 	$84,000 	0.00%
ENTREPRENEURSHIP
SUPPORT 100.15.5300.62664 	$43,707 	$43,191 	- 	$100,000 	-
REVENUE SHARING
AGREEMENTS 100.15.5300.62706 	- 	- 	- 	$132,000 	-
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.15.5300.65010 	$169 	$169 	- 	- 	-
FOOD 	100.15.5300.65025 	- 	$656 	- 	- 	-
PUTTING ASSETS TO
WORK EXPENSE 100.15.5300.65041 	- 	$69 	- 	$275,000 	-
OFFICE SUPPLIES 	100.15.5300.65095 	$126 	$144 	- 	- 	-
FITNESS INCENTIVE 	100.15.5300.65141 	- 	$1,000 	- 	- 	-
BUSINESS DISTRICT
IMPROVEMENTS 100.15.5300.65522 	$20,262 	$49,728 	$193,978 	$178,000 	-8.24%
COMMUNITY ART 	100.15.5300.66040 	- 	- 	- 	$60,000 	-
Total Econ. Development 	$982,831 $1,524,155 $1,252,063 $1,497,999 	19.64%
Total Expenditures 	$16,402,502 $12,047,983 $12,228,582 $17,036,912 	39.32%
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Law Department
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 nine, including five 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 officials;
prosecuting City traffic 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. The Law Department also includes the
City’s Safety team, ensuring safety and OSHA compliance for all City staff.
Accomplishments in 2025
Worked with the City Collector’s Office to charge fees for commercial FOIA requests
Worked in conjunction with CMO and HR to provide a comprehensive update to the Employee Handbook
Provided support to Community Development with the Envision Evanston 2045 Project
The Safety Division and Law Department drafted the City’s first Employee Safety Handbook
Worked with client departments to continue to reduce risk for the City
Performance Measures
Department Goal: Provide advice and support to City departments and elected officials to achieve their goals while
limiting the financial risk profile to the Corporation.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Draft resolutions and ordinances
# of resolutions delivered 	Output 	94 	88 	130 	120
# of ordinances delivered 	Output 	118 	107 	120 	120
Activity: Reduce expenditures on litigation
Fee paid for outside counsel and
settlements/judgments (excluding Workers
Compensation)
Output 	$1,871,265 $1,159,897 $1,500,000 $2,000,000
Activity: In-House Claims
Settlement for in-house claims 	Output 	$279,623 	$47,829 	$200,000 	$200,000
Activity: Issue liquor licenses
# of liquor licenses issued 	Output 	250 	280 	300 	300
Activity: Respond to requests for Legal Assistance
# of Requests for Legal Assistance Completed 	Output 	268 	310 	450 	450
Activity: Respond to Freedom of Information Act (FOIA) requests
# of FOIA Requested Responded To 	Output 	143 	1800 	2,000 	2,000
Factors Impacting the 2026 Budget
The Law Department remains fully staffed. Due to being fully staffed and the expertise contained within the Law
Department, the Law Department has reduced its outside counsel projected budget again for 2026.
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Upcoming Initiatives
In conjunction with the City’s Policy team, 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 Office, conduct a comprehensive review of the City Code, looking for conflicts
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 to continue to mitigate risk.
Continue to handle 80% or more of the City’s litigation in-house.
Revenue Summary
In FY 2026, the Law Department is projected to generate $537,000 in revenue (no change from FY 2025).
Law Department Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$200K
$400K
$600K
$800K
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Expenditure Summary
In FY 2026, the Law Department has $1,630,641 in budgeted expenditures (7.2% increase from FY 2025).
Law Department Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$790,989 	$1,192,826 	$1,430,145 	$1,519,741 	6.26%
Services and Supplies 	$249,947 	$119,068 	$90,900 	$110,900 	22.00%
Total Expenditures 	$1,040,936 	$1,311,895 	$1,521,045 	$1,630,641 	7.21%
Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$558,086 	$532,878 	$537,000 	$537,000 	0.00%
Legal Administration 	$558,086 	$532,878 	$537,000 	$537,000 	0.00%
LIQUOR LICENSES 	100.17.1705.52040 	$540,463 	$512,344 	$520,000 	$520,000 	0.00%
ONE DAY LIQUOR
LICENSE 100.17.1705.52041 	$17,619 	$22,119 	$17,000 	$17,000 	0.00%
MISCELLANEOUS
REVENUE 100.17.1705.56045 	$4 	-$1,584 	- 	- 	-
Total Revenues 	$558,086 	$532,878 	$537,000 	$537,000 	0.00%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$500K
$1,000K
$1,500K
$2,000K
_
-
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Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$1,040,936 $1,311,895 $1,521,045 $1,630,641 	7.21%
Legal Administration
REGULAR PAY 	100.17.1705.61010 	$590,861 	$969,956 $1,149,707 $1,214,078 	5.60%
SEASONAL
EMPLOYEES 100.17.1705.61060 	$2,668 	$3,333 	- 	- 	-
OVERTIME PAY 	100.17.1705.61110 	$986 	$308 	$1,200 	$1,200 	0.00%
TERMINATION
PAYOUTS 100.17.1705.61415 	$42,352 	- 	- 	- 	-
HEALTH INSURANCE 	100.17.1705.61510 	$83,296 	$120,212 	$150,027 	$152,881 	1.90%
VISION INSURANCE 	100.17.1705.61513 	$19 	$16 	- 	$38 	-
LIFE INSURANCE 	100.17.1705.61615 	$407 	$589 	$635 	$801 	26.14%
AUTO ALLOWANCE 	100.17.1705.61625 	$3,315 	$2,790 	$3,735 	$3,735 	0.00%
CELL PHONE
ALLOWANCE 100.17.1705.61626 	$600 	$600 	$900 	$900 	0.00%
SHOE ALLOWANCE 	100.17.1705.61630 	- 	$460 	$460 	$460 	0.00%
IMRF 	100.17.1705.61710 	$21,107 	$26,608 	$37,910 	$55,403 	46.14%
SOCIAL SECURITY 	100.17.1705.61725 	$38,939 	$57,603 	$68,826 	$72,564 	5.43%
MEDICARE 	100.17.1705.61730 	$9,107 	$13,684 	$16,745 	$17,681 	5.59%
LEGAL SERVICES-
GENERAL 100.17.1705.62130 	$145,841 	$46,724 	$20,000 	$20,000 	0.00%
EXTERNAL SERVICES 	100.17.1705.62175 	- 	- 	- 	$20,000 	-
TRAINING & TRAVEL 	100.17.1705.62295 	$8,663 	$4,397 	$8,500 	$8,500 	0.00%
CITY WIDE TRAINING 	100.17.1705.62310 	- 	$242 	- 	- 	-
POSTAGE 	100.17.1705.62315 	$458 	$483 	$400 	$400 	0.00%
COURT
COST/LITIGATION 100.17.1705.62345 	$50,236 	$20,423 	$20,000 	$20,000 	0.00%
MEMBERSHIP DUES 	100.17.1705.62360 	$3,057 	$6,107 	$5,000 	$5,000 	0.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.17.1705.62509 	$21,041 	$31,275 	$33,500 	$33,500 	0.00%
CREDIT CARD FEES 	100.17.1705.62705 	$2,337 	$4,682 	$1,500 	$1,500 	0.00%
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.17.1705.65010 	$13,928 	- 	- 	- 	-
OFFICE SUPPLIES 	100.17.1705.65095 	$1,718 	$1,402 	$2,000 	$2,000 	0.00%
Total Legal
Administration $1,040,936 $1,311,895 $1,521,045 $1,630,641 	7.21%
Total Expenditures 	$1,040,936 $1,311,895 $1,521,045 $1,630,641 	7.21%
-
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Administrative Services
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 2025
Facilities & Fleet Management (FFM) is on track to administer and oversee approximately 3100 invoices for FY 2025.
This is an increase of 23% over FY 2024 which also includes newly implemented sustainability initiatives. In addition,
Facilities & Fleet Management continues to maintain its SLA’s of request for services.
The FFM team, with asset specialists have been tediously setting up and is launching the new Computerized
Maintenance Management System (CMMS) called Novotx. Data on the City facilities that has been collected so far in
the old system has been migrated over. The data that has been collected and entered in this facilities program and
its existing Fleet counterpart program CFA is key in planning proper maintenance and replacements.
Facilities & Fleet has continues to be up to date on ALL preventative maintenance requirements for all city facilities
and all city vehicles.
Facilities & Fleet continues to increase the number of charging stations for all fleet vehicles. The team has navigated
challenges from vendors, suppliers, logistics as well as fiscal matters related to supply demand and inflation. The
team has been working hard to ensure sustainability initiative goals set forth by city leaders are a success.
Parking continues to phase out the Crossing Guard contract with D65. We are are in the third year of the phase out
process. The 2024-25 savings have been approximately $415,000 This process has freed up enforcement staff
providing alternate coverage crossing services for better city-wide coverage. The City of Evanston will save $680,000+
after year five once the contract has been phased out.
The IT Division orchestrated 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 office. We will soon be working with the City’s Law department in the next phase of
the ongoing project.
The IT Division performed significant 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 first significant 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.
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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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Fleet Repairs and Maintenance
Number of in-house/outside vendor maintenance visits 	Output 	1,270 	685 	597 	1,410
Number of in-house/outside vendor repair visits 	Output 	4,048 	4,533 	5,002 	5,500
Activity: Expand Parking Program
# of ParkEvanston App transactions 	Output 	1,430,025 1,546,179 1,575,000 1,600,000
# of Pay Station transactions 	Output 	519,016 	487,473 	435,000 	400,000
Activity: IT Assistance
# of service tickets 	Output 	6,172 	7,500 	7,000 	7,000
Activity: Facilities Repairs and Maintenance
# of 311 tickets 	Output 	1,555 	2,256 	3,000 	3,200
# of VueWorks Planned Maintenance tickets 	Output 	2,824 	11,671 	5,000 	5,500
Upcoming Initiatives
FFM staff will continue to expand on its use of the CMMS and CFA programs 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. New parking garage systems will
provide improved audits, and allow for online sales for events etc. The equipment will also allow Apple Pay, Google
pay, and Application integrations to promote sales.
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 continue to develop and implement electrification and right-sizing of City assets in a phased manner and
pace that is financially responsible.
The IT Division will deploy a web based public portal to promote transparency, efficiency 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.
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Factors Impacting the 2026 Budget
Administrative Services, the Department needs to further “right-size” its workforce to continue its efficient and
robust operations while focusing on sustainability initiatives.
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.
Maintenance on City facilities continues to be addressed. However, due to limited funding there continues to be a
backlog of multiple required system replacements and upgrade.s Facilities and Fleet Management (FFM) would
benefit from the addition of a Project Manager that could manage smaller projects and assist with the coordination
CIP planning and implementation .
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.This is inclusive of EMS, and Public Works large
type equipment.
There are still fewer commuters and employees parking within the Central Business District. Overall transactions,
citations, and revenue have increased over 2024. Parking staff are continually working to make the overall parking
system more efficient including updating the archaic Garage parking system currently in place. The new system will
help curb theft, and breakdowns resulting in free parking. The complete replacement should be completed by
9/31/25. The new equipment will help audit users better while increasing revenues.
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.
Progress continues on the electrification of the City’s facilities and fleet assets. However, the increased cost for these
upgrades results in additional expenses. Although it is helping the City meet it’s sustainability goals, we are getting
“less equipment for our money.” The fact that some equipment for heavier duty is not fully developed and tested
limits exactly what types of equipment it makes sense to upgrade first.
City desktop PCs have been using the Microsoft Office 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 Office software licenses at significant expense to address the security gap.
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
difficult to find. As such the IT Division will be looking to invest in new storage appliances as part of a traditional
hardware lifecycle management process.
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Revenue Summary
In FY 2026, the Administrative Services Department is projected to generate $4,150,000 in revenue (7.8% increase from FY
2025).
Administrative Services Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$1M
$2M
$3M
$4M
$5M
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Expenditure Summary
In FY 2026, the Administrative Services Department has $17,114,669 in budgeted expenditures (4.4% decrease from FY
2025).
Administrative Services Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$7,515,003 	$8,372,339 	$7,213,661 	$7,005,185 	-2.89%
Services and Supplies 	$5,837,076 	$6,427,714 	$6,003,935 	$5,721,935 	-4.70%
Miscellaneous 	$14,878 	$4,000 	- 	- 	-
Capital Outlay 	$14,917 	$4,654 	$10,000 	$10,000 	0.00%
Interfund Transfers 	$200,004 	$200,004 	$300,000 	$200,000 	-33.33%
Insurance and Other
Chargebacks - 	$15,470 	- 	- 	-
Total Expenditures 	$13,581,878 $15,024,180 $13,527,596 $12,937,120 	-4.36%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$3M
$5M
$8M
$10M
$13M
$15M
$18M
-
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$3,920,229 $3,988,028 $3,850,000 $4,150,000 	7.79%
Information Technology
Divi.
GRANTS AND AID 	100.19.1932.55251 	- 	$119,000 	- 	- 	-
Total Information
Technology Divi. - 	$119,000 	- 	- 	-
Parking Enforcement &
Tickets
TICKET FINES-PARKING 100.19.1941.52505 $3,868,180 $3,830,638 $3,800,000 $4,100,000 	7.89%
BOOT RELEASE FEE 	100.19.1941.52530 	$52,049 	$38,390 	$50,000 	$50,000 	0.00%
Total Parking
Enforcement & Tickets $3,920,229 $3,869,028 $3,850,000 $4,150,000 	7.79%
Total Revenues 	$3,920,229 $3,988,028 $3,850,000 $4,150,000 	7.79%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$13,581,878 $15,024,180 $13,527,596 $12,937,120 	-4.36%
Parking Enforcement &
Tickets
REGULAR PAY 	100.19.1941.61010 	$1,055,765 $1,064,818 $1,020,521 $1,069,008 	4.75%
PERMANENT PART-TIME 100.19.1941.61050 	$24,884 	$33,632 	$39,641 	$41,970 	5.88%
OVERTIME PAY 	100.19.1941.61110 	$16,044 	$20,471 	$12,000 	$12,000 	0.00%
TERMINATION PAYOUTS 100.19.1941.61415 	$219 	- 	- 	- 	-
HEALTH INSURANCE 	100.19.1941.61510 	$156,153 	$139,343 	$140,547 	$176,083 	25.28%
VISION INSURANCE 	100.19.1941.61513 	$448 	$485 	$486 	$449 	-7.61%
LIFE INSURANCE 	100.19.1941.61615 	$307 	$328 	$315 	$367 	16.51%
SHOE ALLOWANCE 	100.19.1941.61630 	$2,495 	$2,915 	$5,215 	$5,520 	5.85%
IMRF 	100.19.1941.61710 	$37,371 	$33,025 	$46,961 	$57,111 	21.61%
SOCIAL SECURITY 	100.19.1941.61725 	$65,901 	$67,707 	$66,054 	$69,228 	4.81%
MEDICARE 	100.19.1941.61730 	$15,412 	$15,835 	$15,448 	$16,194 	4.83%
COMPUTER EQUIPMENT
MAINT 100.19.1941.62250 	$1,899 	$90 	$2,000 	$2,000 	0.00%
TRAINING & TRAVEL 	100.19.1941.62295 	$151 	$390 	$420 	$420 	0.00%
TOWING AND BOOTING
CONTRACTS 100.19.1941.62451 	$40,589 	$42,751 	$30,000 	$30,000 	0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1941.62509 	$440,279 	$464,633 	$435,000 	$435,000 	0.00%
CLOTHING 	100.19.1941.65020 	$5,017 	$4,672 	$5,000 	$5,000 	0.00%
FOOD 	100.19.1941.65025 	- 	$119 	- 	- 	-
LICENSING/REGULATORY
SUPP 100.19.1941.65045 	$8,071 	$8,038 	$8,500 	$8,500 	0.00%
SAFETY EQUIPMENT 	100.19.1941.65090 	$1,198 	$3,462 	$3,500 	$3,500 	0.00%
OFFICE SUPPLIES 	100.19.1941.65095 	$139 	$831 	$1,000 	$1,000 	0.00%
FITNESS INCENTIVE 	100.19.1941.65141 	$3,000 	$3,000 	- 	- 	-
-
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Parking Enforcement
& Tickets $1,875,342 $1,906,544 $1,832,608 $1,933,350 	5.50%
Adm.Services- General
Support
REGULAR PAY 	100.19.1905.61010 	$155,806 	$223,718 	$379,178 	$281,387 	-25.79%
HEALTH INSURANCE 	100.19.1905.61510 	$4,752 	$10,234 	$23,229 	$5,170 	-77.74%
VISION INSURANCE 	100.19.1905.61513 	$25 	$50 	$38 	- 	-
LIFE INSURANCE 	100.19.1905.61615 	$125 	$163 	$167 	$91 	-45.49%
CELL PHONE
ALLOWANCE 100.19.1905.61626 	- 	$806 	$900 	$450 	-50.00%
IMRF 	100.19.1905.61710 	$5,264 	$6,585 	$15,097 	$5,700 	-62.24%
SOCIAL SECURITY 	100.19.1905.61725 	$9,376 	$13,491 	$23,307 	$6,904 	-70.38%
MEDICARE 	100.19.1905.61730 	$2,193 	$3,155 	$5,511 	$1,615 	-70.70%
Total Adm.Services-
General Support $177,541 	$258,203 	$447,427 	$301,317 	-32.66%
Human Resource Divi. -
Payroll
REGULAR PAY 	100.19.1915.61010 	$280,477 	$311,623 	- 	- 	-
OVERTIME PAY 	100.19.1915.61110 	$1,095 	$4,125 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.19.1915.61420 	$576 	$671 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.19.1915.61430 	- 	$14,085 	- 	- 	-
HEALTH INSURANCE 	100.19.1915.61510 	$18,432 	$18,471 	- 	- 	-
VISION INSURANCE 	100.19.1915.61513 	$76 	$76 	- 	- 	-
LIFE INSURANCE 	100.19.1915.61615 	$166 	$187 	- 	- 	-
CELL PHONE
ALLOWANCE 100.19.1915.61626 	$504 	$504 	- 	- 	-
IMRF 	100.19.1915.61710 	$9,661 	$9,733 	- 	- 	-
SOCIAL SECURITY 	100.19.1915.61725 	$17,112 	$20,106 	- 	- 	-
MEDICARE 	100.19.1915.61730 	$4,002 	$4,702 	- 	- 	-
POSTAGE
CHARGEBACKS 100.19.1915.62275 	$8 	- 	- 	- 	-
TRAINING & TRAVEL 	100.19.1915.62295 	$1,120 	$1,160 	- 	- 	-
MEMBERSHIP DUES 	100.19.1915.62360 	$596 	$598 	- 	- 	-
Total Human Resource
Divi. - Payroll $333,825 	$386,041 	- 	- 	-
Finance Division -
Purchasing
ADVERTISING 	100.19.1925.62205 	$295 	- 	- 	- 	-
Total Finance Division -
Purchasing $295 	- 	- 	- 	-
Human Resource Division
REGULAR PAY 	100.19.1929.61010 	$983,963 $1,125,077 	- 	- 	-
TEMPORARY
EMPLOYEES 100.19.1929.61055 	$56,216 	- 	- 	- 	-
SEASONAL EMPLOYEES 100.19.1929.61060 	$26,039 	$40,377 	- 	- 	-
OVERTIME PAY 	100.19.1929.61110 	$15,245 	$16,593 	- 	- 	-
TERMINATION PAYOUTS 100.19.1929.61415 	$23,887 	$3,302 	- 	- 	-
HEALTH INSURANCE 	100.19.1929.61510 	$130,945 	$139,842 	- 	- 	-
VISION INSURANCE 	100.19.1929.61513 	$362 	$390 	- 	- 	-
LIFE INSURANCE 	100.19.1929.61615 	$548 	$655 	- 	- 	-
AUTO ALLOWANCE 	100.19.1929.61625 	$225 	$311 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE
ALLOWANCE 100.19.1929.61626 	$420 	$75 	- 	- 	-
SHOE ALLOWANCE 	100.19.1929.61630 	$180 	- 	- 	- 	-
FLEXIBLE SPENDING
ACCOUNT
MAINTENANCE FEES
100.19.1929.61665 	$1,046 	- 	- 	- 	-
IMRF 	100.19.1929.61710 	$34,046 	$32,278 	- 	- 	-
SOCIAL SECURITY 	100.19.1929.61725 	$62,188 	$70,245 	- 	- 	-
MEDICARE 	100.19.1929.61730 	$14,544 	$16,590 	- 	- 	-
EMPLOYMENT TESTING
SERVICES 100.19.1929.62160 	$138,322 	$174,947 	- 	- 	-
CONSULTING SERVICES 	100.19.1929.62185 	$714 	$800 	- 	- 	-
ADVERTISING 	100.19.1929.62205 	$26,821 	$42,940 	- 	- 	-
PRINTING 	100.19.1929.62210 	$39 	$39 	- 	- 	-
MEDICAL/HOSPITAL
SERVICES 100.19.1929.62270 	$99,400 	$74,448 	- 	- 	-
OTHER PROFESSIONAL
SERVICES 100.19.1929.62272 	- 	$6,239 	- 	- 	-
TRAINING & TRAVEL 	100.19.1929.62295 	$7,897 	$1,375 	- 	- 	-
CITY WIDE TRAINING 	100.19.1929.62310 	$745 	$13,847 	- 	- 	-
POSTAGE 	100.19.1929.62315 	$21 	- 	- 	- 	-
MEMBERSHIP DUES 	100.19.1929.62360 	- 	$264 	- 	- 	-
OTHER PROGRAM COSTS 100.19.1929.62490 	$599 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.19.1929.62509 	$112,104 	$58,801 	- 	- 	-
RECRUITMENT 	100.19.1929.62512 	$10,707 	$42,100 	- 	- 	-
UNEMP. COMP. & ADMIN.
FEE 100.19.1929.62630 	$8,701 	$63,308 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE MATERIALS 100.19.1929.65010 	$265 	$530 	- 	- 	-
FOOD 	100.19.1929.65025 	$628 	$932 	- 	- 	-
OFFICE SUPPLIES 	100.19.1929.65095 	$4,588 	$1,091 	- 	- 	-
OTHER COMMODITIES 	100.19.1929.65125 	$19,586 	$14,381 	- 	- 	-
IT COMPUTER
HARDWARE 100.19.1929.65555 	$1,179 	$1,179 	- 	- 	-
Total Human Resource
Division $1,782,170 $1,942,955 	- 	- 	-
Information Technology
Divi.
REGULAR PAY 	100.19.1932.61010 	$1,242,565 $1,571,452 $1,708,088 $1,561,049 	-8.61%
SEASONAL EMPLOYEES 100.19.1932.61060 	$49,100 	$15,379 	$64,000 	$64,000 	0.00%
OVERTIME PAY 	100.19.1932.61110 	- 	$45 	- 	- 	-
HEALTH INSURANCE 	100.19.1932.61510 	$173,081 	$217,091 	$241,612 	$237,818 	-1.57%
VISION INSURANCE 	100.19.1932.61513 	$148 	$244 	$293 	$222 	-24.23%
LIFE INSURANCE 	100.19.1932.61615 	$751 	$868 	$912 	$668 	-26.75%
CELL PHONE
ALLOWANCE 100.19.1932.61626 	$3,564 	$4,838 	$5,136 	$4,632 	-9.81%
INTEREST EXPENSE 	100.19.1932.61655 	$9,778 	- 	- 	- 	-
IMRF 	100.19.1932.61710 	$40,975 	$44,467 	$60,668 	$78,212 	28.92%
SOCIAL SECURITY 	100.19.1932.61725 	$74,960 	$93,868 	$104,217 	$97,077 	-6.85%
MEDICARE 	100.19.1932.61730 	$17,588 	$22,196 	$24,842 	$22,709 	-8.59%
EXTERNAL SERVICES 	100.19.1932.62175 	- 	$19,700 	$15,000 	$15,000 	0.00%
CONSULTING SERVICES 	100.19.1932.62185 	$63,083 	$61,294 	$65,000 	$65,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
COMPUTER EQUIPMENT
MAINT 100.19.1932.62250 	$41,911 	$21,380 	- 	- 	-
TRAINING & TRAVEL 	100.19.1932.62295 	$5,965 	$5,900 	$25,000 	$25,000 	0.00%
IT COMPUTER
SOFTWARE 100.19.1932.62340 	$1,758,708 $1,876,966 $1,752,000 $1,752,000 	0.00%
INTERNET SOLUTION
PROVIDERS 100.19.1932.62341 	$75,899 	$14,882 	- 	- 	-
MEMBERSHIP DUES 	100.19.1932.62360 	$85 	$310 	$1,500 	$1,500 	0.00%
COPY MACHINE
CHARGES 100.19.1932.62380 	$89,875 	$115,088 	$62,000 	$62,000 	0.00%
WORK- STUDY 	100.19.1932.62506 	$248 	- 	$5,000 	$5,000 	0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.19.1932.62509 	$3,472 	$149,133 	$261,000 	$261,000 	0.00%
TELECOMMUNICATIONS 100.19.1932.64505 	$405,313 	$645,333 	$399,000 	$360,000 	-9.77%
PERSONAL COMPUTER
SOFTWARE 100.19.1932.64545 	$5,051 	- 	- 	- 	-
FOOD 	100.19.1932.65025 	- 	$709 	$200 	$200 	0.00%
BLDG MAINTENANCE
MATERIAL 100.19.1932.65050 	$182 	- 	- 	- 	-
OFFICE SUPPLIES 	100.19.1932.65095 	- 	$903 	$500 	$500 	0.00%
IT COMPUTER
HARDWARE 100.19.1932.65555 	$234,712 	$269,806 	$333,315 	$333,315 	0.00%
DATA CENTER
MAINTENANCE 100.19.1932.65605 	$15,483 	$16,881 	$6,000 	$6,000 	0.00%
INFRASTRUCTURE
SUPPLIES 100.19.1932.65615 	$52,852 	$31,967 	$35,000 	$35,000 	0.00%
SECURITY CAMERA
SUPPLIES 100.19.1932.65618 	$28,919 	$135,852 	$50,000 	$50,000 	0.00%
Total Information
Technology Divi. $4,394,268 $5,336,550 $5,220,283 $5,037,902 	-3.49%
School Crossing Guards
SERVICE AGREEMENTS/
CONTRACTS 100.19.1942.62509 	$377,479 	$95,542 	$290,000 	$200,000 	-31.03%
Total School Crossing
Guards $377,479 	$95,542 	$290,000 	$200,000 	-31.03%
Facilities
REGULAR PAY 	100.19.1950.61010 	$2,018,333 $2,204,296 $2,408,877 $2,377,124 	-1.32%
PERMANENT PART-TIME 100.19.1950.61050 	$5,199 	$14,146 	- 	- 	-
SEASONAL EMPLOYEES 100.19.1950.61060 	$13,880 	$560 	- 	- 	-
JOB TRAINING
PROGRAM 100.19.1950.61072 	$1,050 	- 	- 	- 	-
OVERTIME PAY 	100.19.1950.61110 	$68,310 	$82,942 	$70,000 	$70,000 	0.00%
TERMINATION PAYOUTS 100.19.1950.61415 	$686 	$1,618 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.19.1950.61430 	- 	$3,649 	- 	- 	-
HEALTH INSURANCE 	100.19.1950.61510 	$428,720 	$441,979 	$507,954 	$494,723 	-2.60%
VISION INSURANCE 	100.19.1950.61513 	$167 	$293 	$335 	$392 	17.01%
LIFE INSURANCE 	100.19.1950.61615 	$700 	$786 	$858 	$728 	-15.15%
SHOE ALLOWANCE 	100.19.1950.61630 	$4,543 	$5,643 	$5,943 	$6,045 	1.72%
IMRF 	100.19.1950.61710 	$71,464 	$67,983 	$94,603 	$122,202 	29.17%
SOCIAL SECURITY 	100.19.1950.61725 	$124,602 	$135,504 	$149,694 	$147,769 	-1.29%
MEDICARE 	100.19.1950.61730 	$29,141 	$32,028 	$35,015 	$34,568 	-1.28%
BLDG MAINTENANCE
SERVICES 100.19.1950.62225 	$255,457 	$404,457 	$275,000 	$350,000 	27.27%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
AUTOMOTIVE EQMP
MAINT 100.19.1950.62240 	- 	$365 	- 	- 	-
OTHER EQMT
MAINTENANCE 100.19.1950.62245 	$65,789 	$17,959 	- 	- 	-
TRAINING & TRAVEL 	100.19.1950.62295 	$5,188 	$2,175 	$8,000 	$5,000 	-37.50%
MEMBERSHIP DUES 	100.19.1950.62360 	$1,773 	$1,766 	$2,000 	$2,000 	0.00%
ELEVATOR CONTRACT
COSTS 100.19.1950.62425 	$4,800 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.19.1950.62509 	$302,192 	$231,945 	$298,000 	$298,000 	0.00%
SECURITY ALARM
CONTRACTS 100.19.1950.62518 	- 	$400 	- 	- 	-
ELECTRICITY 	100.19.1950.64005 	$3,281 	$296,620 	$605,000 	$605,000 	0.00%
NATURAL GAS 	100.19.1950.64015 	$72,680 	$134,434 	$195,000 	$195,000 	0.00%
TELECOMMUNICATIONS
- WIRELESS 100.19.1950.64540 	$2,319 	-$11,217 	$3,000 	$3,000 	0.00%
CLOTHING 	100.19.1950.65020 	$1,844 	$2,230 	$3,000 	$3,000 	0.00%
FOOD 	100.19.1950.65025 	$6,722 	$7,731 	$4,000 	$4,000 	0.00%
JANITORIAL SUPPLIES 	100.19.1950.65040 	$6,864 	$12,673 	$10,000 	$5,000 	-50.00%
BLDG MAINTENANCE
MATERIAL 100.19.1950.65050 	$874,899 	$751,619 	$715,000 	$500,000 	-30.07%
MATER. TO MAINT.
AUTOS 100.19.1950.65060 	$513 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.19.1950.65085 	$39,989 	$21,420 	$25,000 	$20,000 	-20.00%
SAFETY EQUIPMENT 	100.19.1950.65090 	$7,632 	$6,602 	$6,000 	$6,000 	0.00%
OFFICE SUPPLIES 	100.19.1950.65095 	$5,800 	$4,609 	$5,000 	$5,000 	0.00%
FITNESS INCENTIVE 	100.19.1950.65141 	$1,500 	$1,000 	- 	- 	-
FURNITURE & FIXTURES 	100.19.1950.65625 	$14,917 	$4,654 	$10,000 	$10,000 	0.00%
WORKERS COMP TTD
PYMTS (NON SWORN) 100.19.1950.66049 	- 	$15,470 	- 	- 	-
TRANSFER TO
SUSTAINABILITY FD 100.19.1950.69101 	$200,004 	$200,004 	$300,000 	$200,000 	-33.33%
Total Facilities 	$4,640,958 $5,098,344 $5,737,278 $5,464,551 	-4.75%
Total Expenditures 	$13,581,878 $15,024,180 $13,527,596 $12,937,120 	-4.36%
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Community Development
The Community Development Department of Evanston fosters a safe, inclusive, and thriving city through its three key
divisions. Building and Development Services ensures the built environment is safe and modern through permitting,
inspections, and code enforcement. Grants and Compliance administers federal, state, and local funds to support
affordable housing, infrastructure, and services for low- to moderate-income residents. Planning and Zoning shapes
Evanston’s future by managing zoning regulations, historic preservation, and development reviews. Together, these
divisions support equitable growth, housing access, and neighborhood vitality, honoring Evanson’s past while building a
dynamic, resilient community for all residents.
Accomplishments in 2025
Amended the Inclusionary Housing Ordinance to improve its effectiveness in delivering affordable housing.
Continued successful implementation and compliance of American Rescue Plan Act (ARPA) Funded programs, with
timely reporting to the U.S. Treasury.
Completed the 5-year 2025-2029 HUD Consolidated plan process for CDBG, HOME, and ESG.
Secured $7 million of federal PRO Housing funding to address affordable housing challenges.
Funded rehabilitation of key shelter projects: Margarita Inn (non-congregate) and Hilda’s Place (congregate) through
state and federal grants.
Completed the rollout of the rental housing inspection and registration program, focusing on problem properties
and improving overall housing quality.
Ongoing monitoring and inspection of vacant and dangerous buildings to reduce neighborhood impact.
Adopted and implemented the Illinois Stretch Energy Code for residential and commercial building projects.
Improved communication channels with housing providers and property managers.
Implemented updates to the Residential Landlord and Tenant Ordinance and launched an outreach and education
effort for landlords and tenants.
Refined a more equitable social services funding process and expanded mental health services within case
management programs.
Directed CDBG funds toward housing rehabilitation for low- and moderate-income households.
Updated the website and marketing materials to improve customer service and program accessibility.
Supported the construction of affordable housing developments on City-owned properties at 1811 Church Street and
504 South Boulevard.
Advanced new and existing housing initiatives to develop, preserve, and protect affordable housing, while
addressing displacement and gentrification.
Revised the public services allocation process with the Social Services Committee.
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Performance Measures
Department Goal: The Community Development Department fosters a safe, vibrant, and inclusive community through
proactive planning, equitable housing initiatives, and responsible development services. We work collaboratively to ensure
safe structures, thoughtful land use, and expanded access to quality housing. Through transparent governance,
community engagement, and strategic investment, we strive to enhance the quality of life for all community members
and promote long-term resilience in our neighborhoods.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Process Building Permits
# of Building Permits Processed 	Output 	3,557 	3,422 	3,500 	3,500
# of Inspections 	Output 	7,127 	6,821 	7,000 	7,000
Activity: Complete rental inspections
# of initial rental inspections 	Output 	384 	311 	3,500 	4,000
# of complaint inspections 	Output 	487 	1,369 	1,875 	1,500
Activity: Increase awareness and use of landlord and tenant services
# of webinars offered and views on recordings 	Output 	0 	0 	5 	4
# of cases handled by MTO/LCBH 	Output 	380 	315 	380 	350
Activity: Expand affordable housing
# of affordable housing units financed 	Output 	0 	0 	0 	92
# of affordable units rented/recertified 	Output 	73 	78 	84 	91
# of affordable housing units rehabbed 	Output 	28 	4 	6 	30
# of households receiving TBRA/rent assistance 	Output 	35 	8 	9 	15
# of Inclusionary Housing units added 	Output 	10 	18 	3 	7
Activity: Ensure equitable access to social services
# of people receiving case management 	Output 	372 	338 	313 	TBD
# of people receiving safety net services 	Output 	4,201 	TBD 	5,194 	TBD
# of people receiving support /mental health services 	Output 	59 	TBD 	TBD 	TBD
Activity: Funded programs and projects management
# of Grant funded & Human Services funded projects 	Output 	47 	45 	46 	42
# of ARPA funded projects and programs managed 	Output 	30 	31 	32 	31
Factors Impacting the 2026 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 develop a Request for Proposals to identify a consultant and oversee the process for
developing a new 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 begin designing and implementing the $7M PRO Housing Grant.
Community Development will continue to manage CDBG, HOME, and HOME-ARP grants, and implement the 2025-
2029 Consolidated Plan and Assessment of Fair Housing. Uncertainty around federal funding and regulations (CDBG,
HOME, ESG) may affect the general fund and reduce the reliability of financial projections.
Community Development will begin implementing strategies to meet the City Council’s affordable housing goals,
using funding from NU and leveraging additional resources.
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Upcoming Initiatives
Begin developing a new zoning code to implement the new Comprehensive Plan.
Implement amendments to the Inclusionary Housing Ordinance to improve 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 rehabilitation of non-congregate and congregate shelter projects, the Margarita Inn and Hilda’s Place,
respectively.
Enhance communication with housing providers and property managers.
Use CDBG funds for capital improvement and housing-related projects addressing the needs of low- and moderate-
income residents and neighborhoods.
Update the website and marketing materials to improve customer service, outreach, and accessibility.
Implement housing projects and programs to create new affordable housing, preserve naturally occurring affordable
housing, and address displacement and gentrification.
Begin designing and/or implementing activities funded by the PRO Housing Grant.
Revenue Summary
In FY 2026, Community Development is projected to generate $6,180,200 in revenue (3.0% decrease from FY 2025).
Community Development Budget vs. Actual
Expenditure Summary
In FY 2026, Community Development has $4,903,165 in budgeted expenditures (3.4% decrease from FY 2025).
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
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Community Development Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$3,250,775 	$3,684,676 	$4,703,614 	$4,594,300 	-2.32%
Services and Supplies 	$237,639 	$390,737 	$349,115 	$283,365 	-18.83%
Miscellaneous 	$11,084 	$41,296 	$25,500 	$25,500 	0.00%
Insurance and Other
Chargebacks -$32,379 	$15,432 	- 	- 	-
Total Expenditures 	$3,467,120 	$4,132,142 	$5,078,229 	$4,903,165 	-3.45%
Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$4,649,012 $16,663,906 $6,374,200 $6,180,200 	-3.04%
Planning & Zoning
HISTORIC
PRESERVATION
REVIEWS
100.21.2105.53666 	$4,630 	$1,925 	$30,000 	$30,000 	0.00%
ZONING FEES 	100.21.2105.53695 	$31,900 	$37,830 	$50,000 	$85,000 	70.00%
MISCELLANEOUS
REVENUE 100.21.2105.56045 	- 	-$326 	- 	- 	-
Total Planning & Zoning 	$36,530 	$39,429 	$80,000 	$115,000 	43.75%
Property Standards
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$1M
$2M
$3M
$4M
$5M
$6M
_
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VACATION RENTAL
LICENSES 100.21.2115.52018 	- 	- 	- 	$16,000 	-
ROOMING HOUSE
LICENSES 100.21.2115.52035 	$1,500 	$1,050 	- 	$200,000 	-
RENTAL BUILDING
REGISTRATIONS 100.21.2115.52046 	$322,316 	$194,277 	$587,200 	$387,200 	-34.06%
HOUSING CODE VIOL
FINES 100.21.2115.52555 	$500 	- 	- 	- 	-
Total Property Standards 	$324,316 	$195,327 	$587,200 	$603,200 	2.72%
Building Inspection
Services
CONTRACTORS'
LICENSES 100.21.2126.52030 	$186,475 	$182,200 	$170,000 	$170,000 	0.00%
BUILDING PERMITS 	100.21.2126.52080 $4,058,773 $16,214,371 $5,000,000 $5,250,000 	5.00%
PLUMBING PERMITS 	100.21.2126.52090 	$90 	$135 	- 	- 	-
OTHER/MISC PERMITS 100.21.2126.52110 	$2,803 	- 	$495,000 	- 	-
ELEVATOR PERMITS 	100.21.2126.52115 	$40,026 	$32,444 	$42,000 	$42,000 	0.00%
Total Building Inspection
Services $4,288,166 $16,429,150 $5,707,000 $5,462,000 	-4.29%
Total Revenues 	$4,649,012 $16,663,906 $6,374,200 $6,180,200 	-3.04%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$3,467,120 $4,132,142 $5,078,229 $4,903,165 	-3.45%
Community
Development Admin
REGULAR PAY 	100.21.2101.61010 	$285,797 	$367,849 	$381,645 	$393,099 	3.00%
SEASONAL
EMPLOYEES 100.21.2101.61060 	- 	- 	$15,000 	- 	-
OVERTIME PAY 	100.21.2101.61110 	- 	$450 	- 	- 	-
HEALTH INSURANCE 	100.21.2101.61510 	$31,158 	$41,510 	$43,262 	$46,902 	8.41%
VISION INSURANCE 	100.21.2101.61513 	$38 	$38 	$38 	$38 	0.00%
LIFE INSURANCE 	100.21.2101.61615 	$208 	$270 	$286 	$295 	3.15%
AUTO ALLOWANCE 	100.21.2101.61625 	$2,801 	$3,735 	$3,735 	$3,735 	0.00%
CELL PHONE
ALLOWANCE 100.21.2101.61626 	$675 	$900 	$900 	$900 	0.00%
IMRF 	100.21.2101.61710 	$9,323 	$10,831 	$15,818 	$20,207 	27.75%
SOCIAL SECURITY 	100.21.2101.61725 	$15,566 	$21,592 	$22,187 	$23,005 	3.69%
MEDICARE 	100.21.2101.61730 	$3,929 	$5,220 	$5,602 	$5,768 	2.96%
CONSULTING SERVICES 100.21.2101.62185 	$4,000 	$30,228 	$12,000 	$7,000 	-41.67%
ADVERTISING 	100.21.2101.62205 	$169 	$864 	$5,325 	$5,325 	0.00%
PRINTING 	100.21.2101.62210 	$156 	$300 	$2,700 	$2,700 	0.00%
TRAINING & TRAVEL 	100.21.2101.62295 	$642 	$1,461 	$7,000 	$5,000 	-28.57%
MEMBERSHIP DUES 	100.21.2101.62360 	$300 	- 	$700 	$700 	0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2101.62740 	-$19,932 	$68,111 	- 	- 	-
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2101.65010 	- 	$94 	- 	- 	-
FOOD 	100.21.2101.65025 	$134 	$1,800 	$1,750 	$1,750 	0.00%
MINOR EQUIPMENT &
TOOLS 100.21.2101.65085 	$1,179 	$604 	- 	- 	-
OFFICE SUPPLIES 	100.21.2101.65095 	$4,117 	$1,517 	$8,000 	$1,000 	-87.50%
Total Community
Development Admin $340,259 	$557,372 	$525,948 	$517,424 	-1.62%
Planning & Zoning
REGULAR PAY 	100.21.2105.61010 	$765,982 	$731,832 $1,041,800 	$881,884 	-15.35%
PERMANENT PART-
TIME 100.21.2105.61050 	- 	$5,020 	- 	- 	-
SEASONAL
EMPLOYEES 100.21.2105.61060 	$6,192 	- 	$15,000 	$15,000 	0.00%
OVERTIME PAY 	100.21.2105.61110 	$34,176 	$40,553 	$25,000 	$25,000 	0.00%
TERMINATION
PAYOUTS 100.21.2105.61415 	$2,038 	$26,243 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.21.2105.61420 	$1,584 	- 	- 	- 	-
HEALTH INSURANCE 	100.21.2105.61510 	$111,784 	$100,841 	$141,536 	$109,499 	-22.64%
VISION INSURANCE 	100.21.2105.61513 	$168 	$190 	$262 	$300 	14.68%
LIFE INSURANCE 	100.21.2105.61615 	$264 	$245 	$233 	$303 	30.20%
CELL PHONE
ALLOWANCE 100.21.2105.61626 	$2,020 	$1,180 	$900 	$900 	0.00%
IMRF 	100.21.2105.61710 	$26,733 	$21,739 	$38,739 	$43,257 	11.66%
SOCIAL SECURITY 	100.21.2105.61725 	$48,179 	$48,517 	$63,731 	$54,736 	-14.11%
MEDICARE 	100.21.2105.61730 	$11,268 	$11,347 	$15,119 	$12,804 	-15.31%
ADVERTISING 	100.21.2105.62205 	$4,935 	$1,787 	- 	- 	-
PRINTING 	100.21.2105.62210 	$786 	$1,271 	- 	- 	-
TRAINING & TRAVEL 	100.21.2105.62295 	$845 	$704 	$4,000 	$5,000 	25.00%
MEMBERSHIP DUES 	100.21.2105.62360 	- 	$716 	$2,300 	$3,500 	52.17%
SERVICE
AGREEMENTS/
CONTRACTS
100.21.2105.62509 	- 	- 	$30,000 	$30,000 	0.00%
CREDIT CARD FEES 	100.21.2105.62705 	$409 	$270 	- 	- 	-
OTHER CHARGES-
CHARGEBACK 100.21.2105.62740 	-$9,192 	- 	- 	- 	-
FOOD 	100.21.2105.65025 	$163 	$591 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.21.2105.65085 	- 	$8 	- 	- 	-
FITNESS INCENTIVE 	100.21.2105.65141 	- 	$500 	- 	- 	-
Total Planning & Zoning 	$1,008,335 	$993,551 $1,378,620 $1,182,183 	-14.25%
Property Standards
REGULAR PAY 	100.21.2115.61010 	$491,355 	$595,823 	$647,624 	$752,528 	16.20%
PERMANENT PART-
TIME 100.21.2115.61050 	- 	$3,943 	- 	- 	-
SEASONAL
EMPLOYEES 100.21.2115.61060 	$9,162 	- 	- 	- 	-
OVERTIME PAY 	100.21.2115.61110 	$7,688 	$1,768 	$7,500 	$5,000 	-33.33%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION
PAYOUTS 100.21.2115.61415 	$3,926 	$280 	- 	- 	-
HEALTH INSURANCE 	100.21.2115.61510 	$101,440 	$112,073 	$120,338 	$149,628 	24.34%
VISION INSURANCE 	100.21.2115.61513 	$225 	$257 	$264 	$264 	0.00%
LIFE INSURANCE 	100.21.2115.61615 	$148 	$193 	$209 	$223 	6.70%
SHOE ALLOWANCE 	100.21.2115.61630 	$540 	$920 	$1,150 	$1,150 	0.00%
IMRF 	100.21.2115.61710 	$17,353 	$17,744 	$27,948 	$38,683 	38.41%
SOCIAL SECURITY 	100.21.2115.61725 	$30,503 	$35,964 	$40,196 	$46,731 	16.26%
MEDICARE 	100.21.2115.61730 	$7,134 	$8,411 	$9,401 	$10,934 	16.30%
ADVERTISING 	100.21.2115.62205 	$98 	$930 	- 	- 	-
PRINTING 	100.21.2115.62210 	$156 	$51 	- 	- 	-
TRAINING & TRAVEL 	100.21.2115.62295 	$1,511 	$964 	$6,000 	$4,000 	-33.33%
POSTAGE 	100.21.2115.62315 	$30 	- 	$3,350 	- 	-
COURT
COST/LITIGATION 100.21.2115.62345 	$1,385 	$109 	- 	- 	-
MEMBERSHIP DUES 	100.21.2115.62360 	$240 	$200 	$240 	$240 	0.00%
PROPERTY CLEAN UP
EXPENSE 100.21.2115.62493 	$10,499 	$40,781 	$25,000 	$25,000 	0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2115.62740 	-$3,760 	- 	- 	- 	-
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2115.65010 	$90 	$548 	$1,800 	$1,800 	0.00%
CLOTHING 	100.21.2115.65020 	$386 	$670 	$1,800 	$2,000 	11.11%
MINOR EQUIPMENT &
TOOLS 100.21.2115.65085 	$213 	$387 	$750 	$750 	0.00%
Total Property Standards 	$680,322 	$822,015 	$893,570 $1,038,931 	16.27%
Housing & Grants
REGULAR PAY 	100.21.2124.61010 	- 	$41,154 	$158,764 	$90,504 	-42.99%
OVERTIME PAY 	100.21.2124.61110 	- 	$3,751 	- 	- 	-
HEALTH INSURANCE 	100.21.2124.61510 	- 	$3,441 	$19,420 	$9,693 	-50.09%
LIFE INSURANCE 	100.21.2124.61615 	- 	- 	$39 	$42 	8.70%
IMRF 	100.21.2124.61710 	- 	$1,353 	$6,561 	$4,591 	-30.02%
SOCIAL SECURITY 	100.21.2124.61725 	- 	$2,705 	$9,843 	$5,614 	-42.97%
MEDICARE 	100.21.2124.61730 	- 	$633 	$2,302 	$1,314 	-42.92%
OTHER CHARGES-
CHARGEBACK 100.21.2124.62740 	- 	-$52,679 	- 	- 	-
Total Housing & Grants 	- 	$358 	$196,929 	$111,758 	-43.25%
Building Inspection
Services
REGULAR PAY 	100.21.2126.61010 	$971,913 $1,143,419 $1,445,796 $1,467,331 	1.49%
SEASONAL
EMPLOYEES 100.21.2126.61060 	$76,705 	$57,863 	$80,000 	$49,000 	-38.75%
OVERTIME PAY 	100.21.2126.61110 	$11,742 	$8,227 	$50,000 	$15,000 	-70.00%
TERMINATION
PAYOUTS 100.21.2126.61415 	$20,906 	- 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.21.2126.61420 	$226 	- 	- 	- 	-
HEALTH INSURANCE 	100.21.2126.61510 	$120,877 	$138,098 	$184,561 	$184,082 	-0.26%
VISION INSURANCE 	100.21.2126.61513 	$182 	$182 	$183 	$146 	-20.22%
LIFE INSURANCE 	100.21.2126.61615 	$264 	$385 	$437 	$434 	-0.69%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE
ALLOWANCE 100.21.2126.61626 	$75 	- 	- 	- 	-
SHOE ALLOWANCE 	100.21.2126.61630 	$515 	$615 	$1,380 	$1,610 	16.67%
IMRF 	100.21.2126.61710 	$32,711 	$33,370 	$58,254 	$73,831 	26.74%
SOCIAL SECURITY 	100.21.2126.61725 	$62,700 	$72,834 	$89,678 	$91,039 	1.52%
MEDICARE 	100.21.2126.61730 	$14,664 	$17,034 	$20,974 	$21,296 	1.54%
CONSTRUCTION
ENGINEERING
SERVICES
100.21.2126.62150 	- 	$2,205 	$6,000 	$6,000 	0.00%
ADVERTISING 	100.21.2126.62205 	- 	$133 	- 	- 	-
PRINTING 	100.21.2126.62210 	$39 	$372 	- 	- 	-
SOFTWARE
MAINTENANCE 100.21.2126.62236 	$14,058 	$27,363 	$100,000 	$100,000 	0.00%
OTHER EQMT
MAINTENANCE 100.21.2126.62245 	$14 	$86 	$1,000 	$1,000 	0.00%
OVERNIGHT MAIL
CHARGES 100.21.2126.62280 	$95 	- 	- 	- 	-
TRAINING & TRAVEL 	100.21.2126.62295 	$4,613 	$5,842 	$12,000 	$8,000 	-33.33%
POSTAGE 	100.21.2126.62315 	$48 	- 	- 	- 	-
COURT
COST/LITIGATION 100.21.2126.62345 	- 	- 	$400 	$400 	0.00%
MEMBERSHIP DUES 	100.21.2126.62360 	$295 	$595 	$1,000 	$1,000 	0.00%
ELEVATOR CONTRACT
COSTS 100.21.2126.62425 	$1,400 	$3,133 	$3,000 	$3,000 	0.00%
PLUMB, ELEC, PLAN
REVEIW SERV 100.21.2126.62464 	$100,373 	$241,167 	$20,000 	$20,000 	0.00%
OTHER PROGRAM
COSTS 100.21.2126.62490 	$585 	$15 	$500 	$500 	0.00%
DIGITAL ARCHIVING 	100.21.2126.62645 	$1,520 	$1,127 	$2,500 	$2,500 	0.00%
OTHER CHARGES-
CHARGEBACK 100.21.2126.62740 	$504 	- 	- 	- 	-
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.21.2126.65010 	$603 	$1,579 	$2,400 	$2,400 	0.00%
CLOTHING 	100.21.2126.65020 	$372 	$395 	$2,400 	$3,600 	50.00%
MINOR EQUIPMENT &
TOOLS 100.21.2126.65085 	$148 	$2,806 	$700 	$700 	0.00%
OFFICE SUPPLIES 	100.21.2126.65095 	$58 	- 	- 	- 	-
Total Building Inspection
Services $1,438,204 $1,758,845 $2,083,163 $2,052,869 	-1.45%
Total Expenditures 	$3,467,120 $4,132,142 $5,078,229 $4,903,165 	-3.45%
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Police Department
The Evanston Police Department is committed to constitutional policing. With an authorized staff of 154 sworn officers
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 officers 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 Traffic 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 Office 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 2025
Two consecutive years without a homicide in Evanston.
The Illinois Association of Chiefs of Police selected Chief as the Police Chief of the year for 2025.
Upgraded the E911 Dispatch Center to Tyler Technologies’ Enterprise Computer Aided Dispatch (CAD) and Records
Management System (RMS).
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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Evanston Crime Data
Crimes - NIBRS Group A1 	Effectiveness 	4,453 	4,200 	4,300 	4,200
Crimes - NIBRS Group B2 	Effectiveness 	210 	361 	400 	400
Activity: Service to the Community
Total Calls for Service (911) 	Efficiency 	91,589 	91,582 	100,000 	95,000
Written Reports3 	Output 	11,828 	11,501 	11,125 	11,000
Activity: Statute Enforcement
Arrests (Felony and Misdemeanor) 	Effectiveness 	929 	1078 	1,100 	1,100
Citations Issued (Traffic & City Ordinance) 	Effectiveness 	3,762 	4,739 	5,000 	5,100
1 The FBI's National Incident-Based Reporting System (effective November 1, 2020) defines 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.
2 The FBI’s National Incident-Based Reporting System (effective November 1, 2020) defines Group B curfew offenses, loitering, disorderly conduct,
driving under the influence, liquor offenses, offenses against the family, prostitution, public drunkenness, runaways, vandalism, and vagrancy.
3 Written reports include incident, crash and arrest reports.
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Factors Impacting the 2026 Budget
The nationwide shortage of qualified police officers 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, qualified personnel as quickly as possible.
Implement Axon’s Taser 10 System.
Research and replace the previous automated license plate reader (ALPR) with a system reflecting the values of
Evanston.
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.
Revenue Summary
In FY 2026, the Police Department is projected to generate $1,439,400 in revenue (1.4% decrease from FY 2025).
Police Department Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$250K
$500K
$750K
$1,000K
$1,250K
$1,500K
$1,750K
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Expenditure Summary
In FY 2026, the Police Department has $37,909,695 in budgeted expenditures (4.9% increase from FY 2025).
Police Department Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$28,907,988 $30,285,300 $32,641,559 $34,445,217 	5.53%
Services and Supplies 	$1,763,393 	$2,386,934 	$1,769,445 	$1,774,578 	0.29%
Miscellaneous 	$196,849 	$228,407 	$158,433 	$134,900 	-14.85%
Capital Outlay 	$70,041 	$105,909 	$120,000 	$140,000 	16.67%
Interfund Transfers 	$890,004 	$1,085,004 	$1,085,000 	$1,085,000 	0.00%
Insurance and Other
Chargebacks $398,570 	$378,504 	$378,500 	$330,000 	-12.81%
Total Expenditures 	$32,226,845 $34,470,058 $36,152,937 $37,909,695 	4.86%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$10M
$20M
$30M
$40M
-
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Line Item Details - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$1,251,369 $1,369,595 $1,459,400 $1,439,400 	-1.37%
Police Administration
CANNABIS USE TAX 	100.22.2205.51599 	$118,281 	$124,708 	$100,000 	$130,000 	30.00%
POLICE CTA DETAIL 	100.22.2205.52541 	$271,805 	$252,213 	$357,000 	$265,000 	-25.77%
POLICE EQUIPMENT
REIMBURSEMENT 100.22.2205.52546 	$5,015 	$10,403 	$10,000 	$12,500 	25.00%
BEV SNACK VENDING
MACHINE 100.22.2205.53200 	$387 	$499 	- 	$500 	-
POLICE OVERTIME
REIMBURSEMENT 100.22.2205.53625 	$509,084 	$514,211 	$535,000 	$600,000 	12.15%
POLICE TRAINING 	100.22.2205.55270 	- 	- 	- 	$5,000 	-
MISCELLANEOUS
REVENUE 100.22.2205.56045 	$4,151 	$10,470 	$10,000 	$10,000 	0.00%
SALE OF SURPLUS
PROPERTY 100.22.2205.56065 	$1,478 	- 	- 	$2,000 	-
Total Police
Administration $910,201 	$912,505 $1,012,000 $1,025,000 	1.28%
Patrol Operations
STATE, COUNTY AND
OTHER GRANTS 100.22.2210.55146 	- 	$169 	- 	- 	-
Total Patrol Operations 	- 	$169 	- 	- 	-
Social Services Bureau
STATE, COUNTY AND
OTHER GRANTS 100.22.2225.55146 	$1,530 	$1,530 	- 	- 	-
Total Social Services
Bureau $1,530 	$1,530 	- 	- 	-
School Liaison
REIMBURSEMENTS 	100.22.2235.53632 	- 	$34,354 	$100,000 	$50,000 	-50.00%
Total School Liaison 	- 	$34,354 	$100,000 	$50,000 	-50.00%
Police Records
POLICE REPORT FEES 	100.22.2240.53685 	$23,696 	$19,943 	$25,000 	$20,000 	-20.00%
Total Police Records 	$23,696 	$19,943 	$25,000 	$20,000 	-20.00%
Office Of Administration
STATE, COUNTY AND
OTHER GRANTS 100.22.2260.55146 	$5,917 	$6,096 	- 	- 	-
REIMBURSEMENTS-
SERVICES AND
SUPPLIES
100.22.2260.56067 	$7,980 	- 	- 	- 	-
Total Office Of
Administration $13,897 	$6,096 	- 	- 	-
Neighborhood
Enforcement Team
NARCOTICS
ENFORCEMENT
REVENUE
100.22.2265.52547 	$13,852 	$22,032 	$20,000 	$20,000 	0.00%
NARCOTICS SEIZURE
REVENUE 100.22.2265.52548 	$80,319 	$50,217 	$20,000 	$20,000 	0.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2265.53625 	$10,021 	$22,706 	- 	$20,000 	-
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
eSHARE REVENUE 	100.22.2265.55051 	$7,408 	$142,571 	$120,000 	$120,000 	0.00%
Total Neighborhood
Enforcement Team $111,601 	$237,526 	$160,000 	$180,000 	12.50%
Traffic Bureau
REGULAR FINES 	100.22.2270.52510 	$130,916 	$86,654 	$115,000 	$115,000 	0.00%
POLICE DUI
REIMBURSEMENT 100.22.2270.52542 	$543 	- 	$7,400 	$7,400 	0.00%
POLICE OVERTIME
REIMBURSEMENT 100.22.2270.53625 	$7,095 	$69,034 	$40,000 	$42,000 	5.00%
STATE, COUNTY AND
OTHER GRANTS 100.22.2270.55146 	$49,790 	$1,785 	- 	- 	-
Total Traffic Bureau 	$188,345 	$157,472 	$162,400 	$164,400 	1.23%
Community Policing
DONATIONS 	100.22.2285.56011 	$2,100 	- 	- 	- 	-
Total Community
Policing $2,100 	- 	- 	- 	-
Total Revenues 	$1,251,369 $1,369,595 $1,459,400 $1,439,400 	-1.37%
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Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$32,226,845 $34,470,058 $36,152,937 $37,909,695 	4.86%
Police Administration
REGULAR PAY 	100.22.2205.61010 	$316,371 	$342,688 	$352,361 	$371,940 	5.56%
OVERTIME PAY 	100.22.2205.61110 	$802 	- 	- 	- 	-
SPECIAL DETAIL OT 	100.22.2205.61112 	- 	$231,744 	$338,130 	$265,000 	-21.63%
TERMINATION PAYOUTS 100.22.2205.61415 	$280,102 	$360,541 	$400,000 	$400,000 	0.00%
ANNUAL SICK LEAVE
PAYOUT 100.22.2205.61420 	$189,109 	$213,402 	$212,380 	$218,000 	2.65%
ANNUAL HOLIDAY
PAYOUT 100.22.2205.61425 	$801,769 	- 	- 	- 	-
COMP / VACATION
PAYOUTS 100.22.2205.61430 	$14,988 $1,563,914 $1,144,423 $1,144,000 	-0.04%
POLICE EDUCATION
INCENTIVES 100.22.2205.61441 	$253,000 	$264,000 	$318,000 	$285,000 	-10.38%
HEALTH INSURANCE 	100.22.2205.61510 	$44,347 	$44,892 	$45,971 	$49,626 	7.95%
VISION INSURANCE 	100.22.2205.61513 	$76 	$76 	$76 	$76 	0.00%
LIFE INSURANCE 	100.22.2205.61615 	$243 	$269 	$282 	$299 	6.03%
CELL PHONE
ALLOWANCE 100.22.2205.61626 	$504 	$504 	$504 	$504 	0.00%
INTEREST EXPENSE 	100.22.2205.61655 	$29,198 	- 	- 	- 	-
IMRF 	100.22.2205.61710 	$3,555 	$3,048 	$3,661 	$5,798 	58.37%
SOCIAL SECURITY 	100.22.2205.61725 	$15,832 	$16,355 	$17,109 	$17,944 	4.88%
MEDICARE 	100.22.2205.61730 	$4,600 	$4,845 	$5,117 	$5,401 	5.55%
PRINTING 	100.22.2205.62210 	$4,321 	- 	- 	- 	-
MEDICAL/HOSPITAL
SERVICES 100.22.2205.62270 	- 	- 	$1,000 	- 	-
OTHER PROFESSIONAL
SERVICES 100.22.2205.62272 	$65,023 	- 	- 	- 	-
RENTAL OF AUTO-
FLEET MAINTENANCE 100.22.2205.62305 	$650,004 	$845,004 	$845,000 	$845,000 	0.00%
RENTAL OF AUTO
REPLACEMENT 100.22.2205.62309 	$240,000 	$240,000 	$240,000 	$240,000 	0.00%
MEMBERSHIP DUES 	100.22.2205.62360 	$124,569 	$137,443 	$116,388 	- 	-
OTHER PROGRAM
COSTS 100.22.2205.62490 	$66,556 	$143,381 	$43,533 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.22.2205.62509 	$638,386 	$757,462 	$614,112 	- 	-
ELECTRICITY 	100.22.2205.64005 	$3,547 	$1,069 	- 	- 	-
NATURAL GAS 	100.22.2205.64015 	$4,190 	$3,117 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.22.2205.65010 	- 	- 	$520 	- 	-
OTHER COMMODITIES 	100.22.2205.65125 	$18,412 	- 	- 	- 	-
TRANSFER TO
INSURANCE - RISK 100.22.2205.66030 	$367,500 	$378,504 	$378,500 	$330,000 	-12.81%
Total Police
Administration $4,137,003 $5,552,258 $5,077,067 $4,178,588 	-17.70%
Patrol Operations
REGULAR PAY 	100.22.2210.61010 $11,718,892 $12,673,135 $13,331,128 $15,121,306 	13.43%
OVERTIME PAY 	100.22.2210.61110 	$86,480 	$95,429 	$100,000 	$109,000 	9.00%
HIREBACK OT PAY 	100.22.2210.61111 	$953,175 $1,113,375 $1,035,203 $1,075,000 	3.84%
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SPECIAL DETAIL OT 	100.22.2210.61112 	$197,013 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2210.61510 	$1,443,610 $1,565,399 $1,731,341 $1,981,270 	14.44%
VISION INSURANCE 	100.22.2210.61513 	$1,304 	$1,381 	$1,379 	$1,312 	-4.86%
LIFE INSURANCE 	100.22.2210.61615 	$9,015 	$10,310 	$10,351 	$12,184 	17.71%
UNIFORM ALLOWANCE 100.22.2210.61635 	$86,250 	$101,125 	$107,750 	$130,000 	20.65%
MEDICARE 	100.22.2210.61730 	$194,764 	$214,997 	$194,864 	$221,186 	13.51%
CLOTHING 	100.22.2210.65020 	$128,352 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.22.2210.65085 	$51,208 	- 	- 	- 	-
OTHER COMMODITIES 	100.22.2210.65125 	$11,696 	- 	- 	- 	-
FITNESS INCENTIVE 	100.22.2210.65141 	$68,800 	$66,100 	$87,500 	$87,500 	0.00%
WORKERS COMP TTD
PYMTS (NON SWORN) 100.22.2210.66049 	$28,677 	- 	- 	- 	-
Total Patrol Operations 	$14,979,236 $15,841,251 $16,599,516 $18,738,758 	12.89%
Criminal Investigation
REGULAR PAY 	100.22.2215.61010 	$1,596,040 $1,223,113 $1,385,672 $1,191,245 	-14.03%
OVERTIME PAY 	100.22.2215.61110 	$7,628 	$4,873 	$10,000 	$10,000 	0.00%
HIREBACK OT PAY 	100.22.2215.61111 	$97,165 	$88,956 	$105,426 	$105,426 	0.00%
SPECIAL DETAIL OT 	100.22.2215.61112 	$12,400 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2215.61510 	$178,189 	$121,335 	$169,687 	$94,124 	-44.53%
VISION INSURANCE 	100.22.2215.61513 	$112 	$112 	$112 	$150 	34.41%
LIFE INSURANCE 	100.22.2215.61615 	$1,255 	$1,015 	$881 	$961 	9.03%
UNIFORM ALLOWANCE 100.22.2215.61635 	$13,500 	$12,250 	$8,250 	$8,250 	0.00%
MEDICARE 	100.22.2215.61730 	$26,030 	$21,329 	$20,212 	$17,396 	-13.93%
Total Criminal
Investigation $1,932,318 $1,472,984 $1,700,240 $1,427,552 	-16.04%
Juvenile Bureau
REGULAR PAY 	100.22.2230.61010 	$350,159 	$265,985 	$411,663 	$280,344 	-31.90%
OVERTIME PAY 	100.22.2230.61110 	$864 	$1,260 	$6,278 	$6,278 	0.00%
HIREBACK OT PAY 	100.22.2230.61111 	$8,901 	$3,306 	$17,038 	$17,038 	0.00%
SPECIAL DETAIL OT 	100.22.2230.61112 	$2,588 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2230.61510 	$60,832 	$47,266 	$81,576 	$53,346 	-34.61%
VISION INSURANCE 	100.22.2230.61513 	$112 	$112 	$112 	$112 	0.36%
LIFE INSURANCE 	100.22.2230.61615 	$266 	$220 	$213 	$224 	4.99%
UNIFORM ALLOWANCE 100.22.2230.61635 	$3,750 	$2,500 	$2,500 	$2,500 	0.00%
MEDICARE 	100.22.2230.61730 	$6,029 	$3,916 	$6,005 	$4,102 	-31.69%
Total Juvenile Bureau 	$433,500 	$324,564 	$525,385 	$363,944 	-30.73%
School Liaison
REGULAR PAY 	100.22.2235.61010 	$536,735 	$535,110 	$538,768 	$597,626 	10.92%
OVERTIME PAY 	100.22.2235.61110 	$1,150 	$751 	$1,000 	$1,000 	0.00%
HIREBACK OT PAY 	100.22.2235.61111 	$36,199 	$36,640 	$10,000 	$10,000 	0.00%
SPECIAL DETAIL OT 	100.22.2235.61112 	$20,256 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2235.61510 	$87,344 	$89,083 	$91,936 	$119,181 	29.64%
VISION INSURANCE 	100.22.2235.61513 	$223 	$223 	$223 	$112 	-49.82%
LIFE INSURANCE 	100.22.2235.61615 	$416 	$440 	$430 	$336 	-21.88%
UNIFORM ALLOWANCE 100.22.2235.61635 	$5,000 	$5,000 	$5,000 	$6,250 	25.00%
MEDICARE 	100.22.2235.61730 	$8,589 	$8,309 	$7,885 	$8,759 	11.09%
Total School Liaison 	$695,912 	$675,556 	$655,242 	$743,264 	13.43%
Police Records
REGULAR PAY 	100.22.2240.61010 	$330,578 	$258,836 	$335,531 	$301,450 	-10.16%
SEASONAL EMPLOYEES 100.22.2240.61060 	$29,960 	$34,988 	- 	- 	-
OVERTIME PAY 	100.22.2240.61110 	$33,011 	$10,168 	$10,000 	$10,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HEALTH INSURANCE 	100.22.2240.61510 	$71,612 	$62,407 	$76,773 	$84,365 	9.89%
VISION INSURANCE 	100.22.2240.61513 	$150 	$66 	$38 	$38 	0.21%
LIFE INSURANCE 	100.22.2240.61615 	$121 	$57 	$30 	$33 	8.70%
IMRF 	100.22.2240.61710 	$12,585 	$9,489 	$14,931 	$15,495 	3.78%
SOCIAL SECURITY 	100.22.2240.61725 	$23,741 	$19,368 	$20,803 	$18,692 	-10.15%
MEDICARE 	100.22.2240.61730 	$5,552 	$4,530 	$4,865 	$4,373 	-10.12%
Total Police Records 	$507,310 	$399,908 	$462,971 	$434,446 	-6.16%
Communications
REGULAR PAY 	100.22.2245.61010 	$1,252,594 $1,237,766 $1,300,285 $1,319,294 	1.46%
OVERTIME PAY 	100.22.2245.61110 	$97,064 	$119,011 	$60,589 	$60,589 	0.00%
HIREBACK OT PAY 	100.22.2245.61111 	$1,446 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2245.61510 	$180,846 	$177,513 	$189,225 	$175,620 	-7.19%
VISION INSURANCE 	100.22.2245.61513 	$264 	$264 	$264 	$264 	0.18%
LIFE INSURANCE 	100.22.2245.61615 	$973 	$1,020 	$1,047 	$1,006 	-3.88%
UNIFORM ALLOWANCE 100.22.2245.61635 	$12,650 	$13,200 	$13,200 	$13,200 	0.00%
IMRF 	100.22.2245.61710 	$46,003 	$40,338 	$54,879 	$67,819 	23.58%
SOCIAL SECURITY 	100.22.2245.61725 	$82,521 	$83,585 	$81,436 	$82,618 	1.45%
MEDICARE 	100.22.2245.61730 	$19,299 	$19,548 	$19,046 	$19,330 	1.49%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2245.62509 	- 	$45,000 	$45,000 	$45,000 	0.00%
Total Communications 	$1,693,660 $1,737,245 $1,764,970 $1,784,740 	1.12%
Service Desk
REGULAR PAY 	100.22.2250.61010 	$1,085,464 $1,037,883 $1,185,421 $1,219,441 	2.87%
SEASONAL EMPLOYEES 100.22.2250.61060 	$30,336 	$33,483 	- 	- 	-
OVERTIME PAY 	100.22.2250.61110 	$50,888 	$86,284 	$67,593 	$67,593 	0.00%
HEALTH INSURANCE 	100.22.2250.61510 	$173,194 	$173,067 	$214,194 	$214,365 	0.08%
VISION INSURANCE 	100.22.2250.61513 	$418 	$380 	$373 	$149 	-60.10%
LIFE INSURANCE 	100.22.2250.61615 	$829 	$838 	$892 	$861 	-3.51%
UNIFORM ALLOWANCE 100.22.2250.61635 	$11,000 	$11,000 	$11,000 	$13,200 	20.00%
IMRF 	100.22.2250.61710 	$40,013 	$34,909 	$48,011 	$56,554 	17.79%
SOCIAL SECURITY 	100.22.2250.61725 	$74,342 	$74,439 	$74,178 	$72,401 	-2.40%
MEDICARE 	100.22.2250.61730 	$17,386 	$17,409 	$17,348 	$16,939 	-2.36%
FOOD 	100.22.2250.65025 	$10,331 	- 	- 	- 	-
OTHER COMMODITIES 	100.22.2250.65125 	$567 	- 	- 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.22.2250.66049 	$2,392 	- 	- 	- 	-
Total Service Desk 	$1,497,160 $1,469,693 $1,619,011 $1,661,503 	2.62%
311 Center
REGULAR PAY 	100.22.2251.61010 	$517,723 	$502,953 	$532,449 	$559,056 	5.00%
OVERTIME PAY 	100.22.2251.61110 	$20,381 	$20,954 	$22,875 	$22,875 	0.00%
HIREBACK OT PAY 	100.22.2251.61111 	$75 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2251.61510 	$135,079 	$145,134 	$154,713 	$152,729 	-1.28%
VISION INSURANCE 	100.22.2251.61513 	$76 	$76 	$76 	$38 	-49.89%
LIFE INSURANCE 	100.22.2251.61615 	$381 	$406 	$442 	$468 	5.87%
UNIFORM ALLOWANCE 100.22.2251.61635 	$7,700 	$7,700 	$8,800 	$8,800 	0.00%
IMRF 	100.22.2251.61710 	$18,390 	$15,529 	$23,694 	$28,738 	21.29%
SOCIAL SECURITY 	100.22.2251.61725 	$32,828 	$32,024 	$33,557 	$35,210 	4.92%
MEDICARE 	100.22.2251.61730 	$7,677 	$7,490 	$7,848 	$8,237 	4.96%
TELECOMMUNICATIONS 100.22.2251.64505 	$4,573 	$3,837 	- 	$4,000 	-
Total 311 Center 	$744,885 	$736,102 	$784,455 	$820,151 	4.55%
Office-Professional
Standards
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 	100.22.2255.61010 	$379,213 	$411,216 	$430,288 	$456,018 	5.98%
OVERTIME PAY 	100.22.2255.61110 	$4,919 	- 	- 	- 	-
HIREBACK OT PAY 	100.22.2255.61111 	$31,648 	- 	- 	- 	-
SPECIAL DETAIL OT 	100.22.2255.61112 	$2,888 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2255.61510 	$68,324 	$69,492 	$71,511 	$77,390 	8.22%
VISION INSURANCE 	100.22.2255.61513 	$72 	$72 	$72 	$73 	1.22%
LIFE INSURANCE 	100.22.2255.61615 	$247 	$274 	$287 	$306 	6.65%
UNIFORM ALLOWANCE 100.22.2255.61635 	$1,000 	$1,000 	$1,000 	$1,000 	0.00%
IMRF 	100.22.2255.61710 	$2,497 	$2,473 	$3,597 	$4,386 	21.94%
SOCIAL SECURITY 	100.22.2255.61725 	$4,056 	$4,686 	$5,011 	$5,291 	5.58%
MEDICARE 	100.22.2255.61730 	$6,003 	$6,910 	$6,254 	$6,628 	5.99%
Total Office-Professional
Standards $500,867 	$496,123 	$518,020 	$551,092 	6.38%
Office Of Administration
REGULAR PAY 	100.22.2260.61010 	$407,193 	$458,051 	$472,828 	$499,132 	5.56%
OVERTIME PAY 	100.22.2260.61110 	$2,541 	- 	- 	- 	-
HIREBACK OT PAY 	100.22.2260.61111 	$14,728 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2260.61510 	$49,688 	$50,977 	$52,929 	$57,535 	8.70%
LIFE INSURANCE 	100.22.2260.61615 	$337 	$373 	$390 	$413 	5.90%
CELL PHONE
ALLOWANCE 100.22.2260.61626 	$504 	$504 	$504 	$504 	0.00%
IMRF 	100.22.2260.61710 	$8,103 	$7,843 	$10,999 	$14,747 	34.08%
SOCIAL SECURITY 	100.22.2260.61725 	$14,470 	$16,277 	$16,879 	$17,819 	5.57%
MEDICARE 	100.22.2260.61730 	$6,038 	$6,859 	$6,864 	$7,246 	5.57%
TRAINING & TRAVEL 	100.22.2260.62295 	$128,539 	$207,175 	$220,000 	$220,000 	0.00%
MEMBERSHIP DUES 	100.22.2260.62360 	- 	- 	- 	$134,921 	-
OTHER PROGRAM
COSTS 100.22.2260.62490 	- 	- 	- 	$20,000 	-
SERVICE AGREEMENTS/
CONTRACTS 100.22.2260.62509 	- 	- 	- 	$712,828 	-
CABLE - VIDEO 	100.22.2260.64565 	$1,384 	$1,810 	$1,500 	$2,000 	33.33%
CLOTHING 	100.22.2260.65020 	- 	$174,981 	$75,450 	$90,450 	19.88%
FOOD 	100.22.2260.65025 	- 	$16,153 	$10,550 	$14,870 	40.95%
MINOR EQUIPMENT &
TOOLS 100.22.2260.65085 	$7,209 	$120,738 	$126,716 	$100,000 	-21.08%
OFFICE SUPPLIES 	100.22.2260.65095 	$14,475 	$21,955 	$22,300 	$15,000 	-32.74%
OTHER COMMODITIES 	100.22.2260.65125 	- 	$62,858 	$69,876 	$49,876 	-28.62%
PUBLIC SAFETY
EQUIPMENT/SUPPLIES 100.22.2260.65616 	$19,558 	$67,764 	$35,833 	$35,833 	0.00%
FURNITURE & FIXTURES 100.22.2260.65625 	- 	- 	- 	$20,000 	-
Total Office Of
Administration $674,769 $1,214,318 $1,123,618 $2,013,174 	79.17%
Neighborhood
Enforcement Team
REGULAR PAY 	100.22.2265.61010 	$1,296,666 $1,209,368 $1,257,992 $1,232,149 	-2.05%
OVERTIME PAY 	100.22.2265.61110 	$6,044 	$7,658 	$7,267 	$7,267 	0.00%
HIREBACK OT PAY 	100.22.2265.61111 	$158,721 	$146,705 	$162,253 	$162,253 	0.00%
SPECIAL DETAIL OT 	100.22.2265.61112 	$17,175 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2265.61510 	$205,371 	$191,218 	$208,857 	$201,006 	-3.76%
VISION INSURANCE 	100.22.2265.61513 	- 	$9 	- 	$112 	-
LIFE INSURANCE 	100.22.2265.61615 	$1,011 	$997 	$954 	$992 	3.96%
UNIFORM ALLOWANCE 100.22.2265.61635 	$9,500 	$9,500 	$8,250 	$8,250 	0.00%
MEDICARE 	100.22.2265.61730 	$22,391 	$22,811 	$18,361 	$17,988 	-2.03%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
eSHARE EXPENSE 	100.22.2265.62861 	$70,041 	$105,909 	$120,000 	$120,000 	0.00%
NARCOTICS
ENFORCEMENT
EXPENSE
100.22.2265.65122 	$16,333 	$18,926 	$20,000 	$20,000 	0.00%
NARCOTICS SEIZURE
EXPENSE 100.22.2265.65123 	-$7,008 	$99,111 	$20,000 	$20,000 	0.00%
Total Neighborhood
Enforcement Team $1,796,245 $1,812,212 $1,823,933 $1,790,017 	-1.86%
Traffic Bureau
REGULAR PAY 	100.22.2270.61010 	$273,176 	$440,200 	$676,740 	$593,191 	-12.35%
OVERTIME PAY 	100.22.2270.61110 	$2,194 	$1,963 	$2,000 	$2,000 	0.00%
HIREBACK OT PAY 	100.22.2270.61111 	$44,547 	- 	- 	- 	-
SPECIAL DETAIL OT 	100.22.2270.61112 	$16,475 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2270.61510 	$49,688 	$74,074 	$127,836 	$96,308 	-24.66%
LIFE INSURANCE 	100.22.2270.61615 	$209 	$361 	$373 	$486 	30.29%
UNIFORM ALLOWANCE 100.22.2270.61635 	$2,500 	$2,500 	$2,500 	$3,750 	50.00%
MEDICARE 	100.22.2270.61730 	$4,908 	$7,796 	$9,849 	$8,658 	-12.09%
TOWING AND BOOTING
CONTRACTS 100.22.2270.62451 	$166,482 	$295,766 	$120,000 	$120,000 	0.00%
POLICE DUI EXPENSE 	100.22.2270.65120 	$15,963 	- 	$7,400 	$7,400 	0.00%
OTHER COMMODITIES 	100.22.2270.65125 	$11,872 	- 	- 	- 	-
Total Traffic Bureau 	$588,015 	$822,660 	$946,698 	$831,793 	-12.14%
Community Strategic
Bureau
REGULAR PAY 	100.22.2275.61010 	$107,823 	$110,718 	$114,691 	$121,094 	5.58%
OVERTIME PAY 	100.22.2275.61110 	$10,952 	$13,874 	$7,256 	$7,256 	0.00%
HIREBACK OT PAY 	100.22.2275.61111 	$583 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2275.61510 	$24,555 	$25,192 	$26,156 	$28,433 	8.70%
LIFE INSURANCE 	100.22.2275.61615 	$90 	$92 	$93 	$99 	6.18%
IMRF 	100.22.2275.61710 	$4,057 	$3,679 	$5,104 	$6,225 	21.97%
SOCIAL SECURITY 	100.22.2275.61725 	$6,825 	$7,379 	$7,111 	$7,508 	5.59%
MEDICARE 	100.22.2275.61730 	$1,596 	$1,726 	$1,663 	$1,756 	5.59%
Total Community
Strategic Bureau $156,482 	$162,660 	$162,075 	$172,371 	6.35%
Animal Control
REGULAR PAY 	100.22.2280.61010 	$38,845 	$72,489 	$75,811 	$79,296 	4.60%
OVERTIME PAY 	100.22.2280.61110 	- 	$233 	$543 	$543 	0.00%
HEALTH INSURANCE 	100.22.2280.61510 	$4,100 	$6,180 	$6,210 	$6,639 	6.91%
VISION INSURANCE 	100.22.2280.61513 	$6 	$38 	$38 	$38 	0.21%
LIFE INSURANCE 	100.22.2280.61615 	- 	- 	- 	$1 	108.33%
SHOE ALLOWANCE 	100.22.2280.61630 	- 	$230 	$230 	$230 	0.00%
IMRF 	100.22.2280.61710 	$1,420 	$2,143 	$3,374 	$4,076 	20.82%
SOCIAL SECURITY 	100.22.2280.61725 	$2,433 	$4,459 	$4,715 	$4,931 	4.59%
MEDICARE 	100.22.2280.61730 	$569 	$1,043 	$1,103 	$1,154 	4.66%
BLDG MAINTENANCE
SERVICES 100.22.2280.62225 	$566 	$2,587 	$1,600 	$1,600 	0.00%
OTHER PROFESSIONAL
SERVICES 100.22.2280.62272 	$99,887 	$100,000 	$100,000 	$100,000 	0.00%
SERVICE AGREEMENTS/
CONTRACTS 100.22.2280.62509 	$59,508 	$88,416 	$82,000 	- 	-
ELECTRICITY 	100.22.2280.64005 	$974 	- 	- 	- 	-
NATURAL GAS 	100.22.2280.64015 	$2,198 	- 	- 	- 	-
Total Animal Control 	$210,505 	$277,818 	$275,624 	$198,508 	-27.98%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Community Policing
REGULAR PAY 	100.22.2285.61010 	$1,017,243 	$871,042 $1,238,181 $1,319,647 	6.58%
OVERTIME PAY 	100.22.2285.61110 	$4,212 	$3,597 	$1,193 	$1,193 	0.00%
HIREBACK OT PAY 	100.22.2285.61111 	$83,440 	$103,929 	$71,705 	$71,705 	0.00%
SPECIAL DETAIL OT 	100.22.2285.61112 	$225 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2285.61510 	$165,437 	$152,395 	$238,806 	$255,040 	6.80%
VISION INSURANCE 	100.22.2285.61513 	$112 	$9 	- 	- 	-
LIFE INSURANCE 	100.22.2285.61615 	$840 	$715 	$711 	$638 	-10.27%
UNIFORM ALLOWANCE 100.22.2285.61635 	$7,250 	$6,250 	$6,000 	$12,250 	104.17%
MEDICARE 	100.22.2285.61730 	$17,324 	$15,356 	$18,041 	$19,317 	7.07%
OTHER EQMT
MAINTENANCE 100.22.2285.62245 	$2,687 	- 	- 	- 	-
Total Community Policing 	$1,298,771 $1,153,293 $1,574,636 $1,679,790 	6.68%
Property Bureau
REGULAR PAY 	100.22.2291.61010 	$194,372 	$155,870 	$265,236 	$233,545 	-11.95%
OVERTIME PAY 	100.22.2291.61110 	$792 	- 	- 	- 	-
HEALTH INSURANCE 	100.22.2291.61510 	$34,062 	$24,371 	$42,012 	$37,047 	-11.82%
VISION INSURANCE 	100.22.2291.61513 	- 	$9 	- 	$150 	-
LIFE INSURANCE 	100.22.2291.61615 	$121 	$86 	$39 	$69 	78.57%
SHOE ALLOWANCE 	100.22.2291.61630 	$180 	$230 	$230 	$690 	200.00%
IMRF 	100.22.2291.61710 	$6,680 	$4,936 	$11,803 	$12,005 	1.71%
SOCIAL SECURITY 	100.22.2291.61725 	$11,655 	$10,097 	$16,459 	$14,523 	-11.76%
MEDICARE 	100.22.2291.61730 	$2,726 	$2,361 	$3,849 	$3,398 	-11.72%
OTHER COMMODITIES 	100.22.2291.65125 	$25,255 	- 	- 	- 	-
Total Property Bureau 	$275,844 	$197,961 	$339,628 	$301,427 	-11.25%
Building Management
REGULAR PAY 	100.22.2295.61010 	$26 	$8,176 	$68,687 	$72,403 	5.41%
HEALTH INSURANCE 	100.22.2295.61510 	- 	$3,186 	$16,250 	$28,433 	74.97%
LIFE INSURANCE 	100.22.2295.61615 	- 	$2 	- 	$31 	-
SHOE ALLOWANCE 	100.22.2295.61630 	- 	- 	- 	$230 	-
IMRF 	100.22.2295.61710 	- 	$265 	$3,057 	$3,722 	21.77%
SOCIAL SECURITY 	100.22.2295.61725 	- 	$488 	$4,259 	$4,504 	5.76%
MEDICARE 	100.22.2295.61730 	- 	$114 	$996 	$1,054 	5.83%
BLDG MAINTENANCE
SERVICES 100.22.2295.62225 	$93,937 	$99,259 	$100,000 	$100,000 	0.00%
JANITORIAL SUPPLIES 	100.22.2295.65040 	$10,400 	$11,962 	$6,600 	$8,200 	24.24%
Total Building
Management $104,364 	$123,452 	$199,849 	$218,577 	9.37%
Total Expenditures 	$32,226,845 $34,470,058 $36,152,937 $37,909,695 	4.86%
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Fire Department
The Fire Department provides fire prevention, fire protection, and emergency medical services to community members
and visitors to Evanston. Our firefighters/paramedics are on call 24 hours per day, staffing our five fire stations and eleven
emergency vehicles. Our Fire Prevention Bureau helps prevent fires 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 fires 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 five (5) beaches.
Accomplishments in 2025
Delivery of a new Truck 22, with a 100’ retractable ladder for ventilation and rescues.
Delivery of Squad 21, providing special teams members with the necessary resources to handle any incident.
Completed the new Policy Manual, providing better organization and ensuring important information is current.
Implementation of new cardiac monitors on all response vehicles.
Transitioned to a new CAD system implemented by 911.
Awarded Small Tools Grant by the Office of the State Fire Marshal, which provided funding for tools for Squad 21.
Performance Measures
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Increase number Community Engagement by 5%
Number of Community Events (hosted by Fire and/or City) 	Output 	13 	14 	20 	20
Number of Special Events/Number of Personnel on Duty (not
City program, Fire presence requested) Output 	52/219 	55/200 	40/125 	42/130
Station Tours 	Output 	30 	30 	25 	30
School Visit/Fire Drill 	Output 	34 	35 	35 	35
Special Event Presentation/Program Speaker 	Output 	20 	20 	15 	5
Block Parties 	Output 	148 	139 	155 	160
Activity: Increase our total annual training activities per employee by 5%
Total # of training activities 	Output 	39,500 	46,544 	48,000 	49,000
Average # of training activities per employee 	Output 	340 	412 	430 	430
Activity: Emergency Preparedness - Enhance/Increase outreach to community
CPR classes (estimated participants) 	Output 	307 	535 	215 	400
Everbridge Mass Notification (registered users) 	Output 	38/997 	40/985 	41,500 	42,000
Mass Shelter Facilities 	Output 	7 	8 	10 	15
CERT Members 	Output 	x 	26 	75 	85
CERT Training/Deployment 	Output 	x 	20 	21 	25
ICS/NQS Training 	Output 	x 	6 	19 	20
Emergency Plans 	Output 	x 	7 	21 	25
Emergency Preparedness Exercises 	Output 	x 	15 	12 	15
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Factors Impacting 2026 Budget
Facilities upgrades for aging Stations and Fire Headquarters.
Replacement of aging Fleet apparatus and equipment.
Update software and technology to meet the needs of the department.
Overtime costs to cover all emergency apparatus with members using Fire Training Hours, sick, Family Medical Leave
Act, injuries, and other allowed absences.
Upcoming Initiatives
Prepare for the new Captain/Shift Chief promotion list.
Implementation of new Fire/EMS incident reporting software.
Replacement of turnout gear. Gear must be replaced every 10 years.
Plan/budget for future vehicle replacements and facility upgrades.
Finalize the new Operational Guidelines Manual.
Revenue Summary
In FY 2026, the Fire Department is projected to generate $5,740,000 in revenue (no change from FY 2025).
Fire Department Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$2M
$4M
$6M
$8M
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Expenditure Summary
In FY 2026, the Fire Department has $23,879,720 in budgeted expenditures (2.5% increase from FY 2025).
Fire Department Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$17,297,062 $18,968,272 $19,487,889 $20,253,645 	3.93%
Services and Supplies 	$1,750,876 	$1,781,810 	$1,488,475 	$1,468,475 	-1.34%
Miscellaneous 	$45,339 	$45,387 	$389,000 	$342,500 	-11.95%
Capital Outlay 	$146,484 	$11,383 	$33,000 	$33,000 	0.00%
Interfund Transfers 	$807,000 	$977,100 	$977,100 	$977,100 	0.00%
Insurance and Other
Chargebacks $932,030 	$986,673 	$919,500 	$805,000 	-12.45%
Total Expenditures 	$20,978,789 $22,770,625 $23,294,964 $23,879,720 	2.51%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
$25M
$30M
-
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$5,343,502 $5,609,200 $5,740,000 $5,740,000 	0.00%
Fire Mgt & Support
GRANTS AND AID 	100.23.2305.55251 	$6,090 	- 	- 	- 	-
FIRE MISC REVENUE 	100.23.2305.56043 	$332,044 	$381,233 	$400,000 	$400,000 	0.00%
Total Fire Mgt & Support 	$338,134 	$381,233 	$400,000 	$400,000 	0.00%
Fire Prevention
FIRE PLAN REVIEW 	100.23.2310.52135 	$890 	$25,431 	- 	- 	-
Total Fire Prevention 	$890 	$25,431 	- 	- 	-
Fire Suppression
AMBULANCE SERVICE 100.23.2315.53675 $2,595,001 $2,988,227 $2,800,000 $3,800,000 	35.71%
GEMT SERVICE
REVENUE 100.23.2315.53676 $2,399,317 $2,123,210 $2,500,000 $1,500,000 	-40.00%
REIMBURSEMENTS-
SERVICES AND
SUPPLIES
100.23.2315.56067 	- 	$18,855 	- 	- 	-
CITIZENS CPR CLASS
FEES 100.23.2315.56157 	$10,160 	$6,960 	$10,000 	$10,000 	0.00%
Total Fire Suppression 	$5,004,478 $5,137,252 $5,310,000 $5,310,000 	0.00%
Emergency
Preparedness
FEMA 	100.23.2320.55265 	- 	$65,284 	$30,000 	$30,000 	0.00%
Total Emergency
Preparedness - 	$65,284 	$30,000 	$30,000 	0.00%
Total Revenues 	$5,343,502 $5,609,200 $5,740,000 $5,740,000 	0.00%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$20,978,789 $22,770,625 $23,294,964 $23,879,720 	2.51%
Fire Mgt & Support
REGULAR PAY 	100.23.2305.61010 	$471,730 	$533,752 	$540,088 	$570,201 	5.58%
PERMANENT PART-
TIME 100.23.2305.61050 	$44,074 	$51,196 	$60,195 	$63,538 	5.55%
OVERTIME PAY 	100.23.2305.61110 	$4,452 	$2,834 	$500 	$500 	0.00%
COMP / VACATION
PAYOUTS 100.23.2305.61430 	$13,467 	- 	- 	- 	-
HEALTH INSURANCE 	100.23.2305.61510 	$44,979 	$39,805 	$35,668 	$58,841 	64.97%
VISION INSURANCE 	100.23.2305.61513 	- 	$28 	- 	$112 	-
LIFE INSURANCE 	100.23.2305.61615 	$382 	$431 	$452 	$479 	5.97%
CELL PHONE
ALLOWANCE 100.23.2305.61626 	$600 	- 	- 	- 	-
IMRF 	100.23.2305.61710 	$5,008 	$4,870 	$7,499 	$9,144 	21.94%
SOCIAL SECURITY 	100.23.2305.61725 	$8,957 	$10,169 	$10,448 	$11,030 	5.57%
MEDICARE 	100.23.2305.61730 	$7,616 	$8,359 	$8,705 	$9,192 	5.59%
PRINTING 	100.23.2305.62210 	$8,622 	$1,808 	$4,000 	$4,000 	0.00%
-
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OFFICE EQUIPMENT
MAINT 100.23.2305.62235 	- 	$27 	- 	- 	-
MEDICAL/HOSPITAL
SERVICES 100.23.2305.62270 	$39,583 	$11,760 	$50,000 	$65,000 	30.00%
TRAINING & TRAVEL 	100.23.2305.62295 	$13,641 	$3,595 	$3,500 	$3,500 	0.00%
POSTAGE 	100.23.2305.62315 	$750 	- 	$500 	$500 	0.00%
DATA PROCESSING
SERVICES 100.23.2305.62335 	$377 	$377 	- 	- 	-
LAUNDRY/OTHER
CLEANING 100.23.2305.62355 	- 	$130 	$500 	$500 	0.00%
MEMBERSHIP DUES 	100.23.2305.62360 	$7,023 	$1,394 	$1,500 	$3,000 	100.00%
SERVICE
AGREEMENTS/
CONTRACTS
100.23.2305.62509 	- 	$78,137 	$45,000 	$30,000 	-33.33%
MISCELLANEOUS 	100.23.2305.62770 	$83 	- 	- 	- 	-
ELECTRICITY 	100.23.2305.64005 	$758 	- 	- 	- 	-
NATURAL GAS 	100.23.2305.64015 	$13,790 	$17,815 	- 	- 	-
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2305.65010 	$6,564 	$285 	$900 	$900 	0.00%
CLOTHING 	100.23.2305.65020 	$11,882 	$24 	- 	- 	-
FOOD 	100.23.2305.65025 	$2,057 	$2,991 	$1,500 	$1,500 	0.00%
JANITORIAL SUPPLIES 100.23.2305.65040 	$902 	$119 	- 	- 	-
BLDG MAINTENANCE
MATERIAL 100.23.2305.65050 	- 	$215 	$1,000 	$1,000 	0.00%
OFFICE/OTHER EQT
MTN MATL 100.23.2305.65070 	$309 	- 	- 	- 	-
MEDICAL & LAB
SUPPLIES 100.23.2305.65075 	- 	$1,195 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.23.2305.65085 	$273 	- 	- 	- 	-
SAFETY EQUIPMENT 	100.23.2305.65090 	$241 	- 	- 	- 	-
OFFICE SUPPLIES 	100.23.2305.65095 	$11,227 	$6,583 	$11,500 	$10,000 	-13.04%
OTHER COMMODITIES 100.23.2305.65125 	$2,623 	$7,089 	$15,000 	$12,000 	-20.00%
FURNITURE &
FIXTURES 100.23.2305.65625 	$6,221 	$41 	$3,000 	$3,000 	0.00%
Total Fire Mgt & Support 	$728,190 	$785,030 	$801,455 	$857,937 	7.05%
Fire Prevention
REGULAR PAY 	100.23.2310.61010 	$368,458 	$340,168 	$439,842 	$447,320 	1.70%
OVERTIME PAY 	100.23.2310.61110 	$28,756 	$27,857 	$19,000 	$19,000 	0.00%
HIREBACK OT PAY 	100.23.2310.61111 	$1,563 	- 	- 	- 	-
TERMINATION
PAYOUTS 100.23.2310.61415 	$8,845 	$19,090 	$10,000 	$10,000 	0.00%
ANNUAL SICK LEAVE
PAYOUT 100.23.2310.61420 	$9,078 	$58,422 	$10,000 	$10,000 	0.00%
COMP / VACATION
PAYOUTS 100.23.2310.61430 	$1,082 	- 	- 	- 	-
HEALTH INSURANCE 	100.23.2310.61510 	$42,507 	$35,443 	$51,919 	$67,206 	29.44%
LIFE INSURANCE 	100.23.2310.61615 	$131 	$121 	$120 	$173 	44.17%
IMRF 	100.23.2310.61710 	$2,060 	$410 	$5,115 	$5,678 	11.01%
SOCIAL SECURITY 	100.23.2310.61725 	$1,910 	$754 	$7,126 	$6,848 	-3.90%
MEDICARE 	100.23.2310.61730 	$6,140 	$5,553 	$6,385 	$6,495 	1.72%
TRAINING & TRAVEL 	100.23.2310.62295 	$125 	$790 	$1,000 	$1,000 	0.00%
MEMBERSHIP DUES 	100.23.2310.62360 	$192 	$924 	- 	$3,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2310.65010 	$892 	- 	$500 	$500 	0.00%
OFFICE SUPPLIES 	100.23.2310.65095 	$853 	$586 	$1,500 	$1,500 	0.00%
OTHER COMMODITIES 100.23.2310.65125 	$694 	- 	- 	- 	-
FITNESS INCENTIVE 	100.23.2310.65141 	$1,042 	$458 	$1,000 	$1,500 	50.00%
Total Fire Prevention 	$474,327 	$490,577 	$553,507 	$580,220 	4.83%
Fire Suppression
REGULAR PAY 	100.23.2315.61010 	$12,764,596 $13,777,259 $14,268,064 $14,867,320 	4.20%
PERMANENT PART-
TIME 100.23.2315.61050 	$10,931 	$3,584 	- 	- 	-
SEASONAL
EMPLOYEES 100.23.2315.61060 	- 	- 	$5,000 	$5,000 	0.00%
JOB TRAINING
PROGRAM 100.23.2315.61072 	$7,358 	- 	- 	- 	-
OVERTIME PAY 	100.23.2315.61110 	$250,420 	$250,898 	$90,000 	$125,000 	38.89%
HIREBACK OT PAY 	100.23.2315.61111 	$688,765 $1,005,288 	$695,000 	$885,000 	27.34%
TRAINING OT 	100.23.2315.61113 	$62,872 	$64,879 	$500,000 	$240,000 	-52.00%
TERMINATION
PAYOUTS 100.23.2315.61415 	$23,262 	$22,993 	$40,000 	$30,000 	-25.00%
ANNUAL SICK LEAVE
PAYOUT 100.23.2315.61420 	$174,795 	$259,143 	$240,000 	$200,000 	-16.67%
COMP / VACATION
PAYOUTS 100.23.2315.61430 	$16,385 	$76,278 	- 	- 	-
HEALTH INSURANCE 	100.23.2315.61510 	$1,937,651 $2,065,259 $2,159,666 $2,315,083 	7.20%
VISION INSURANCE 	100.23.2315.61513 	$968 	$1,067 	$1,082 	$1,048 	-3.14%
LIFE INSURANCE 	100.23.2315.61615 	$4,014 	$4,428 	$4,471 	$4,680 	4.67%
CELL PHONE
ALLOWANCE 100.23.2315.61626 	$900 	$375 	- 	- 	-
SOCIAL SECURITY 	100.23.2315.61725 	$1,356 	$222 	$259 	- 	-
MEDICARE 	100.23.2315.61730 	$189,929 	$210,104 	$207,585 	$215,118 	3.63%
PRINTING 	100.23.2315.62210 	$4,846 	$1,619 	- 	- 	-
OFFICE EQUIPMENT
MAINT 100.23.2315.62235 	$300 	- 	- 	- 	-
TRAINING & TRAVEL 	100.23.2315.62295 	$81,689 	$107,829 	$125,000 	$125,000 	0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 100.23.2315.62305 	$567,000 	$737,100 	$737,100 	$737,100 	0.00%
RENTAL OF AUTO
REPLACEMENT 100.23.2315.62309 	$240,000 	$240,000 	$240,000 	$240,000 	0.00%
POSTAGE 	100.23.2315.62315 	$301 	$1,783 	- 	- 	-
MEMBERSHIP DUES 	100.23.2315.62360 	$967 	$7,562 	$6,500 	$8,000 	23.08%
SERVICE
AGREEMENTS/
CONTRACTS
100.23.2315.62509 	$98,851 	$164,406 	$80,000 	$120,000 	50.00%
MEDICAL EQ MAINT
AGREEMENTS 100.23.2315.62521 	- 	- 	$298,000 	$298,000 	0.00%
OTHER CHARGES 	100.23.2315.62605 	$348 	$317 	- 	- 	-
CREDIT CARD FEES 	100.23.2315.62705 	$259 	$269 	$100 	$100 	0.00%
MISCELLANEOUS 	100.23.2315.62770 	$2,664 	$807 	- 	- 	-
DIGITAL DOCUMENTS
& REFERENCE
MATERIALS
100.23.2315.65010 	$6,389 	$5,645 	$5,000 	$5,000 	0.00%
CHEMICALS/ SALT 	100.23.2315.65015 	$6,874 	$8,208 	$10,000 	$10,000 	0.00%
CLOTHING 	100.23.2315.65020 	$68,491 	$70,466 	$66,500 	$66,500 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FOOD 	100.23.2315.65025 	$2,475 	$1,844 	- 	- 	-
JANITORIAL SUPPLIES 100.23.2315.65040 	$12,878 	$13,547 	$12,000 	$12,000 	0.00%
MEDICAL & LAB
SUPPLIES 100.23.2315.65075 	$70,718 	$27,909 	$40,000 	$40,000 	0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2315.65085 	$48,159 	$45,560 	$92,000 	$92,000 	0.00%
SAFETY EQUIPMENT 	100.23.2315.65090 	$603,451 	$390,025 	$180,000 	$120,000 	-33.33%
OFFICE SUPPLIES 	100.23.2315.65095 	$4,716 	$7,087 	$7,000 	$5,500 	-21.43%
OTHER COMMODITIES 100.23.2315.65125 	$27,498 	$57,867 	$30,000 	$30,000 	0.00%
FITNESS INCENTIVE 	100.23.2315.65141 	$41,202 	$43,805 	$90,000 	$43,000 	-52.22%
OTHER
IMPROVEMENTS 100.23.2315.65515 	$115,090 	- 	- 	- 	-
IT COMPUTER
HARDWARE 100.23.2315.65555 	$915 	- 	- 	- 	-
FURNITURE &
FIXTURES 100.23.2315.65625 	$25,172 	$11,343 	$30,000 	$30,000 	0.00%
TRANSFER TO
INSURANCE - RISK 100.23.2315.66030 	$892,500 	$919,500 	$919,500 	$805,000 	-12.45%
WORKERS COMP TTD
PYMTS (NON SWORN) 100.23.2315.66049 	$25,147 	$67,186 	- 	- 	-
Total Fire Suppression 	$19,083,104 $20,673,455 $21,179,827 $21,675,449 	2.34%
Emergency
Preparedness
PRINTING 	100.23.2320.62210 	$979 	- 	$2,500 	$2,500 	0.00%
TRAINING & TRAVEL 	100.23.2320.62295 	- 	- 	$500 	$500 	0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2320.65085 	- 	$409 	$2,000 	$2,000 	0.00%
SAFETY EQUIPMENT 	100.23.2320.65090 	- 	$67 	$1,500 	$1,500 	0.00%
OFFICE SUPPLIES 	100.23.2320.65095 	$1,740 	$2,944 	$1,100 	$1,100 	0.00%
OTHER COMMODITIES 100.23.2320.65125 	$4,548 	$1,285 	- 	- 	-
Total Emergency
Preparedness $7,267 	$4,705 	$7,600 	$7,600 	0.00%
Beaches
REGULAR PAY 	100.23.2325.61010 	$2,284 	$2,552 	- 	- 	-
SEASONAL
EMPLOYEES 100.23.2325.61060 	$537,395 	$669,885 	$623,875 	$623,875 	0.00%
OVERTIME PAY 	100.23.2325.61110 	$44,004 	$31,046 	$25,000 	$25,000 	0.00%
SOCIAL SECURITY 	100.23.2325.61725 	$36,291 	$43,470 	$35,000 	$40,230 	14.94%
MEDICARE 	100.23.2325.61730 	$8,488 	$10,166 	$8,700 	$9,409 	8.15%
TRAINING & TRAVEL 	100.23.2325.62295 	$370 	$6,044 	$3,000 	$3,000 	0.00%
CLOTHING 	100.23.2325.65020 	$32,545 	$33,484 	$42,000 	$42,000 	0.00%
JANITORIAL SUPPLIES 100.23.2325.65040 	- 	$7 	$500 	$500 	0.00%
MINOR EQUIPMENT &
TOOLS 100.23.2325.65085 	- 	$1,594 	- 	- 	-
SAFETY EQUIPMENT 	100.23.2325.65090 	$9,167 	$14,051 	$12,500 	$12,500 	0.00%
OFFICE SUPPLIES 	100.23.2325.65095 	$975 	$4,571 	$2,000 	$2,000 	0.00%
WORKERS COMP TTD
PYMTS (NON SWORN) 100.23.2325.66049 	$14,383 	-$13 	- 	- 	-
Total Beaches 	$685,902 	$816,858 	$752,575 	$758,514 	0.79%
Total Expenditures 	$20,978,789 $22,770,625 $23,294,964 $23,879,720 	2.51%
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Health & Human Services
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
influenced by more than just individual choices. One’s physical and psychosocial environment, culture, and government
all play a role in influencing and determining overall health. It is the Department’s goal for the people of Evanston to
experience significant 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 2025
Continuing with disease prevention and education especially with novel and emerging diseases such as multidrug
resistant organisms (MDRO)in vulnerable populations.
Kick-off of a community-wide mental health first series that educates participants about mental health and how to
provide care and support for people experiencing mental health challenges. Nearly 10 classes have been offered.
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.
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 certified, 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Disease Surveillance Responses
Estimate # of phone calls, visits and consults to/from long term
care facilities (LTCF) and congregate settings 	Output, Equity 	1,171 	1,142 	1,032 	966
# of Diseases reported (non COVID-19) 	Effectiveness, Output, Input 	960 	1,163 	1,062 	1,054
# of communicable disease outbreaks reported 	Effectiveness, Equity 	39 	26 	20 	20
# of individuals who received education on STI prevention 	Output, Equity 	163 	453 	400 	400
Activity: Inspections and programs
# of food establishment licenses issued 	Output 	425 	416 	420 	425
# of food inspections performed 	Output, Effectiveness 	1,140 	1,066 	1,100 	1,200
# of foodborne illness investigations performed. 	Output, Effectiveness 	36 	21 	20 	20
Temporary food inspections performed 	Output, Effectiveness 	237 	112 	120 	120
Food establishment plans reviewed 	Output, Effectiveness 	14 	37 	35 	35
Rat and rodent complaints investigated 	Output, Effectiveness 	1,120 	925 	750 	750
Other inspections (Body art, tanning, coops, insects, birds,
noise, collection box, leaf blower, health/misc. etc.) 	Output, Effectiveness 	1,158 	665 	600 	600
Licenses issued minus food establishments 	Output, input, Effectiveness 	626 	614 	625 	625
Beach water samples collected and analyzed 	Output, Effectiveness 	883 	665 	680 	680
Home Lead poisoning assessments and mitigations 	Output, Effectiveness 	12 	15 	27 	30
Activity: Maintain and Acquire Grants
# of grants received and maintained 	Output, Equity 	20 	20 	20 	19
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Factors Impacting 2026 Budget
No allocation of funds for emerging disease or public health crisis responses.
Upcoming Initiatives
Develop the next Evanston Project for Local Needs Assessment of Plans (EPLAN) that will identify at least three
Evanston health priorities and determine the most effective health interventions.
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 Department.
Develop and establish a comprehensive financial assistance program aimed at supporting the unique needs and
improving the well-being of 100+ Evanston older residents
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
Revenue Summary
In FY 2026, the Health and Human Services Department is projected to generate $1,383,334 in revenue (15.3% decrease
from FY 2025).
Heath & Human Services Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$500K
$1,000K
$1,500K
$2,000K
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Expenditure Summary
In FY 2026, the Health and Human Services Department has $1,826,349 in budgeted expenditures (7.3% decrease from FY
2025).
Health & Human Services Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$1,320,614 	$1,546,884 	$1,599,996 	$1,582,448 	-1.10%
Services and Supplies 	$274,031 	$159,637 	$221,500 	$102,100 	-53.91%
Miscellaneous 	$120,162 	$252,701 	$147,915 	$141,801 	-4.13%
Total Expenditures 	$1,714,807 	$1,959,222 	$1,969,411 	$1,826,349 	-7.26%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$500K
$1,000K
$1,500K
$2,000K
$2,500K
-
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$1,222,842 $1,154,887 $1,633,334 $1,383,334 	-15.31%
Health Services Admin
DONATIONS 	100.24.2407.56011 	- 	$5,000 	- 	- 	-
MISCELLANEOUS
REVENUE 100.24.2407.56045 	$265 	$438 	- 	- 	-
Total Health Services
Admin $265 	$5,438 	- 	- 	-
Covid Contact Tracing
STATE, COUNTY AND
OTHER GRANTS 100.24.2420.55146 	$198,585 	- 	- 	- 	-
Total Covid Contact
Tracing $198,585 	- 	- 	- 	-
Public Health Division
BAG TAX 	100.24.2435.51593 	$78,617 	$89,054 	$200,000 	$100,000 	-50.00%
BED & BREAKFAST
LICENSE 100.24.2435.52016 	- 	- 	$150 	$150 	0.00%
COLLECTION BOX
LICENSE 100.24.2435.52017 	$1,700 	$1,750 	$2,500 	$2,500 	0.00%
OTHER LICENSES 	100.24.2435.52050 	- 	$20,265 	$20,000 	$20,000 	0.00%
LONG TERM CARE
LICENSES 100.24.2435.52055 	$116,040 	$90,780 	$180,000 	$180,000 	0.00%
SEASONAL FOOD
ESTABLISHMENT
LICENSE
100.24.2435.52061 	$7,575 	$5,289 	$15,000 	$15,000 	0.00%
MOBILE FOOD
VEHICLE VENDOR
LICENSE
100.24.2435.52062 	- 	- 	$1,450 	$1,450 	0.00%
HEN COOP LICENSE 	100.24.2435.52063 	- 	- 	$800 	$800 	0.00%
RESIDENT CARE HOME
LICENSE 100.24.2435.52070 	- 	- 	$1,200 	$1,200 	0.00%
PLAN REVIEW 	100.24.2435.52085 	- 	- 	$5,000 	$5,000 	0.00%
PUBLIC HEALTH CODE
VIOLATIONS 100.24.2435.52556 	- 	- 	$3,000 	$3,000 	0.00%
SANITATION CLASSES 	100.24.2435.53050 	$500 	- 	- 	- 	-
HEALTH FOOD
ESTABLISHMENT
LICENSE FEE
100.24.2435.53105 	$209,040 	$216,420 	$230,000 	$230,000 	0.00%
TEMPORARY FOOD
LICENSE 100.24.2435.53185 	$2,997 	$5,901 	$11,000 	$11,000 	0.00%
FOOD DELIVERY
VEHICLE 100.24.2435.53190 	$2,800 	$4,150 	$6,500 	$6,500 	0.00%
BEV SNACK VENDING
MACHINE 100.24.2435.53200 	$130 	$15,925 	$31,000 	$31,000 	0.00%
FOOD VENDING
MACHINE 100.24.2435.53205 	$24,635 	$1,625 	- 	- 	-
TOBACCO LICENSE 	100.24.2435.53210 	$14,000 	$18,222 	$17,000 	$17,000 	0.00%
BEEKEEPER LICENSE
FEE 100.24.2435.53211 	$300 	$350 	$300 	$300 	0.00%
FUNERAL DIRECTOR
LICENSE 100.24.2435.53230 	- 	- 	$6,000 	$6,000 	0.00%
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BACKGR CHKS
DAYCARE PROV 100.24.2435.53725 	- 	- 	$400 	$400 	0.00%
COMPREHENSIVE
HEALTH PROTECTION
GRANT REV
100.24.2435.55025 	$28,767 	$161,074 	$166,875 	$166,875 	0.00%
IL TOBACCO FREE
COMMUNITY 100.24.2435.55085 	$20,761 	$27,954 	$27,954 	$27,954 	0.00%
IL HIV SURVEILLANCE
GRANT 100.24.2435.55086 	$13,472 	$20,879 	$34,150 	$34,150 	0.00%
DIS GRANT 	100.24.2435.55121 	- 	$114,528 	$100,000 	$100,000 	0.00%
STRENGTHENING
PUBLIC HEALTH
GRANT
100.24.2435.55122 	- 	- 	$115,000 	$115,000 	0.00%
RESPIRATORY
OUTBREAK GRANT 100.24.2435.55123 	- 	- 	$125,000 	$125,000 	0.00%
STATE, COUNTY AND
OTHER GRANTS 100.24.2435.55146 	$135,346 	- 	- 	- 	-
CRI GRANT-REVENUE
HHS 100.24.2435.55173 	$67,187 	$56,553 	$64,841 	$64,841 	0.00%
PHEP GRANT-
REVENUE HHS 100.24.2435.55174 	$80,164 	$61,765 	$62,944 	$62,944 	0.00%
LEAD PAINT HAZARD
GRANT (TORRENS) 100.24.2435.55231 	- 	- 	$150,000 	- 	-
GRANTS AND AID 	100.24.2435.55251 	- 	$10,000 	$7,000 	$7,000 	0.00%
BEACH GRANT -
REVENUE HHS 100.24.2435.55254 	$23,098 	- 	$23,000 	$23,000 	0.00%
RETHINK YOUR DRINK
- HHS REVENUE 100.24.2435.55258 	- 	- 	$5,000 	$5,000 	0.00%
COOK COUNTY WNV
GRANT 100.24.2435.55259 	- 	- 	$14,270 	$14,270 	0.00%
COVID-19 MASS
VACCINATION GRANT 100.24.2435.55478 	$138,149 	$124,351 	- 	- 	-
WE'RE OUT WALKING 	100.24.2435.56002 	- 	- 	$6,000 	$6,000 	0.00%
Total Public Health
Division $965,278 $1,046,835 $1,633,334 $1,383,334 	-15.31%
Vital Records
BIRTH AND DEATH
RECORDS 100.24.2440.53010 	$4,815 	- 	- 	- 	-
Total Vital Records 	$4,815 	- 	- 	- 	-
Community Health
GRANTS AND AID 	100.24.2455.55251 	$53,899 	$102,614 	- 	- 	-
Total Community Health 	$53,899 	$102,614 	- 	- 	-
Total Revenues 	$1,222,842 $1,154,887 $1,633,334 $1,383,334 	-15.31%
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Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$1,714,807 $1,959,222 $1,969,411 $1,826,349 	-7.26%
Youth Engagement
Division
OTHER PROGRAM
COSTS 100.24.3215.62490 	$1,820 	- 	- 	- 	-
Total Youth Engagement
Division $1,820 	- 	- 	- 	-
Health Services Admin
REGULAR PAY 	100.24.2407.61010 	$95,415 	$152,465 	$157,469 	$166,249 	5.58%
OVERTIME PAY 	100.24.2407.61110 	$1,514 	$1,524 	$800 	$800 	0.00%
HEALTH INSURANCE 	100.24.2407.61510 	$10,462 	$20,521 	$21,051 	$22,412 	6.47%
VISION INSURANCE 	100.24.2407.61513 	$47 	$47 	$47 	$47 	0.43%
LIFE INSURANCE 	100.24.2407.61615 	$61 	$106 	$110 	$117 	6.44%
AUTO ALLOWANCE 	100.24.2407.61625 	$934 	$934 	$934 	$934 	0.03%
CELL PHONE
ALLOWANCE 100.24.2407.61626 	$225 	$225 	$225 	$225 	0.00%
IMRF 	100.24.2407.61710 	$3,389 	$4,536 	$6,271 	$8,547 	36.29%
SOCIAL SECURITY 	100.24.2407.61725 	$5,741 	$9,054 	$9,339 	$9,832 	5.28%
MEDICARE 	100.24.2407.61730 	$1,378 	$2,195 	$2,300 	$2,429 	5.60%
PRINTING 	100.24.2407.62210 	- 	$307 	$200 	$200 	0.00%
TRAINING & TRAVEL 	100.24.2407.62295 	$2,362 	$2,910 	$3,000 	$3,000 	0.00%
MEMBERSHIP DUES 	100.24.2407.62360 	$3,170 	$1,810 	$2,900 	$2,900 	0.00%
OTHER PROGRAM
COSTS 100.24.2407.62490 	$1,570 	$11,563 	- 	- 	-
FOOD 	100.24.2407.65025 	$538 	$1,446 	$600 	$600 	0.00%
OFFICE SUPPLIES 	100.24.2407.65095 	$346 	$171 	$500 	$500 	0.00%
OTHER COMMODITIES 100.24.2407.65125 	- 	$85 	$200 	$200 	0.00%
Total Health Services
Admin $127,151 	$209,900 	$205,945 	$218,992 	6.34%
Covid Contact Tracing
SEASONAL
EMPLOYEES 100.24.2420.61060 	$146,860 	- 	- 	- 	-
OVERTIME PAY 	100.24.2420.61110 	$231 	- 	- 	- 	-
HEALTH INSURANCE 	100.24.2420.61510 	$381 	- 	- 	- 	-
IMRF 	100.24.2420.61710 	$3,196 	- 	- 	- 	-
SOCIAL SECURITY 	100.24.2420.61725 	$9,114 	- 	- 	- 	-
MEDICARE 	100.24.2420.61730 	$2,131 	- 	- 	- 	-
OTHER PROGRAM
COSTS 100.24.2420.62490 	$10,200 	- 	- 	- 	-
Total Covid Contact
Tracing $172,113 	- 	- 	- 	-
Public Health Division
REGULAR PAY 	100.24.2435.61010 	$878,695 	$989,827 	$988,590 $1,026,422 	3.83%
PERMANENT PART-
TIME 100.24.2435.61050 	$26,875 	$34,542 	$82,842 	$37,527 	-54.70%
SEASONAL
EMPLOYEES 100.24.2435.61060 	$75,616 	$120,242 	$32,000 	$32,000 	0.00%
OVERTIME PAY 	100.24.2435.61110 	$12,239 	$12,827 	$10,000 	$10,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
TERMINATION
PAYOUTS 100.24.2435.61415 	- 	$8,871 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.24.2435.61420 	$1,088 	- 	- 	- 	-
COMP / VACATION
PAYOUTS 100.24.2435.61430 	$4,024 	- 	- 	- 	-
HEALTH INSURANCE 	100.24.2435.61510 	$152,650 	$187,371 	$189,135 	$156,142 	-17.44%
VISION INSURANCE 	100.24.2435.61513 	$186 	$186 	$186 	$225 	21.05%
LIFE INSURANCE 	100.24.2435.61615 	$399 	$456 	$454 	$386 	-14.90%
AUTO ALLOWANCE 	100.24.2435.61625 	$338 	$225 	$225 	- 	-
CELL PHONE
ALLOWANCE 100.24.2435.61626 	$2,805 	$2,736 	$2,610 	$2,160 	-17.24%
SHOE ALLOWANCE 	100.24.2435.61630 	$720 	$920 	$920 	$1,610 	75.00%
IMRF 	100.24.2435.61710 	$33,184 	$33,090 	$44,237 	$54,693 	23.63%
SOCIAL SECURITY 	100.24.2435.61725 	$59,320 	$68,261 	$66,662 	$66,203 	-0.69%
MEDICARE 	100.24.2435.61730 	$13,873 	$15,964 	$15,590 	$15,488 	-0.66%
PRINTING 	100.24.2435.62210 	$883 	$1,004 	$500 	$500 	0.00%
TRAINING & TRAVEL 	100.24.2435.62295 	$4,570 	$8,496 	$3,700 	$3,700 	0.00%
COURT
COST/LITIGATION 100.24.2435.62345 	- 	- 	$500 	- 	-
MEMBERSHIP DUES 	100.24.2435.62360 	$1,091 	$2,188 	$1,200 	- 	-
WE'RE OUT WALKING
EXPENSE 100.24.2435.62371 	$10,596 	- 	$6,000 	$6,000 	0.00%
ASPIRE GRANT-
EXPENSE 100.24.2435.62467 	$32,598 	$14,986 	- 	- 	-
IL TOBACCO FREE
COMM EXP 100.24.2435.62468 	- 	$126 	$204 	- 	-
VECTOR
SURVEILLANCE EXP 100.24.2435.62471 	$900 	$4,151 	- 	- 	-
BEACH WATER
TESTING EXP 100.24.2435.62472 	$5,618 	$88,060 	$115,000 	$115,000 	0.00%
COMPREHENSIVE
HEALTH PROTECTION
GRANT EXP
100.24.2435.62474 	$6,946 	$60,843 	$12,696 	$12,696 	0.00%
CRI GRANT -EXPENSE
(HHS) 100.24.2435.62476 	$5,670 	$6,205 	$8,505 	$8,505 	0.00%
PHEP GRANT-EXPENSE 100.24.2435.62477 	$8,688 	$2,877 	$600 	$600 	0.00%
OTHER PROGRAM
COSTS 100.24.2435.62490 	$23,737 	$58,246 	$5,000 	$5,000 	0.00%
PROPERTY CLEAN UP
EXPENSE 100.24.2435.62493 	$2,145 	- 	$5,500 	- 	-
RODENT CONTROL
CONTRACT 100.24.2435.62606 	$18,719 	$14,535 	$15,000 	$50,000 	233.33%
IL HIV SURVEILLANCE 	100.24.2435.62646 	$5,058 	$3,645 	$410 	- 	-
CLOTHING 	100.24.2435.65020 	$1,498 	$631 	$800 	- 	-
FOOD 	100.24.2435.65025 	$174 	$217 	$500 	$500 	0.00%
MEDICAL & LAB
SUPPLIES 100.24.2435.65075 	$944 	$1,985 	$800 	- 	-
MINOR EQUIPMENT &
TOOLS 100.24.2435.65085 	$540 	$245 	$600 	- 	-
OFFICE SUPPLIES 	100.24.2435.65095 	$1,298 	$494 	$2,500 	$2,000 	-20.00%
LEADPAINT HAZARD
GRANT (TORRENS) EXP 100.24.2435.65127 	- 	- 	$150,000 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FITNESS INCENTIVE 	100.24.2435.65141 	$2,000 	$2,000 	- 	- 	-
IT COMPUTER
HARDWARE 100.24.2435.65555 	- 	$2,868 	- 	- 	-
OFFICE MACH. &
EQUIP. 100.24.2435.65620 	$1,723 	- 	- 	- 	-
Total Public Health
Division $1,397,407 $1,749,321 $1,763,466 $1,607,357 	-8.85%
Vital Records
OFFICE SUPPLIES 	100.24.2440.65095 	$120 	- 	- 	- 	-
Total Vital Records 	$120 	- 	- 	- 	-
Human Services
TRAINING & TRAVEL 	100.24.2445.62295 	$707 	- 	- 	- 	-
MEMBERSHIP DUES 	100.24.2445.62360 	$45 	- 	- 	- 	-
OTHER PROGRAM
COSTS 100.24.2445.62490 	$9,408 	- 	- 	- 	-
Total Human Services 	$10,159 	- 	- 	- 	-
Community Health
WOMEN OUT
WALKING EXPENSE 100.24.2455.62371 	$2,232 	- 	- 	- 	-
OTHER PROGRAM
COSTS 100.24.2455.62490 	$3,804 	- 	- 	- 	-
Total Community Health 	$6,036 	- 	- 	- 	-
Total Expenditures 	$1,714,807 $1,959,222 $1,969,411 $1,826,349 	-7.26%
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Public Works Agency
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 five Divisions. The Greenways Division maintains the landscapes at all City-owned
facilities, parks, and athletic fields. 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), manages waste
hauler contracts, performs maintenance in smaller business districts, and performs street sweeping throughout the City.
The Traffic Division performs maintenance on all City traffic signs, traffic 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,
fire 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.
Accomplishments in 2025
The Main Street Corridor Improvements, from Maple to Hinman, was completed, resulting in vital safety
enhancements for pedestrians, cyclists, and motorists. This project was funded through a combination of federal
and state grants as well as the West Evanston TIF.
Construction on Green Bay Rd from Mccormick Blvd to Isabella St began, a project in which was provided an STP
grant in the amount of $4.8 Million.
Both Independence and Larimer Parks, which have not undergone renovations in nearly 30 years, were fully
renovated. 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.
The 2025 Street Resurfacing Project, funded by the Motor Fuel Tax, has been completed.
The reconstruction and water main replacement of Leon Place has been completed.
Completed a comprehensive roadway rating analysis leading to the development of a 5-year street resurfacing plan.
A significant renovation of the Ecology Center was completed, modernizing it to serve the next generation of
Evanstonians. It is now the third City building improved to remove natural gas connections so that it can operate
with no onsite greenhouse gas emissions.
Began implementing recommendations of the Stormwater Master Plan and developing long-term mitigation goals.
Projected to replace approximately 450 light fixtures in street light poles with new LED fixtures.
Approximately 1,600 curb miles were swept by Recycling and Environmental Maintenance workers in 2025.
Projected to replace a total of 600 trees throughout Evanston by the end of 2025.
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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, sidewalks, traffic 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 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Maintain City streets and alleys in drivable condition
Miles of streets resurfaced– primary routes 	Output 	0.6 	0.6 	0.8 	0
Miles of streets resurfaced– residential streets 	Output 	1 	1.9 	2.5 	4.2
Total number of unimproved alleys cut out and refreshed with new
material Output 	7 	10 	11 	16
Square yards of streets asphalt patched by contractor 	Output 	31,361 	31,404 	32,910 	31,000
Number of Unimproved alleys paved 	Output 	5 	4 	3 	3
Activity: Manage urban forest
Parkway trees trimmed by City crews 	Output 	2,813 	713 	650 	1,200
Total number of parkway elm removed due to DED 	Output 	15 	29 	40 	25
Percentage of parkway elms actually removed 	Effectiveness 2.36% 	1.84% 	2.59% 	1.66%
Total number of other trees removed 	Output 	166 	101 	116 	150
Total number of new park and parkway trees planted 	Output 	410 	500 	550 	575
Elm trees covered under private insurance program 	Output 	248 	181 	197 	190
Percentage of trees that are removed by the City and replaced within
one year Efficiency 	15% 	75% 	80% 	80%
Total number of Public trees inventoried 	Output 	5955 	5,707 	5,600 	26,400
Activity: Manage snow operations to incorporate sustainability goals
Tons of salt used/season 	Output 	2,127 	3,731 	2,888 	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 2026 Budget
For decades, the City has issued $10-$12M in general obligation bonds to help fund capital improvement projects,
especially those that improve City parks and facilities. However, the buying power of this amount has eroded to the
point where the City would need to issue at least $20M of bonds in today's dollars. Increasing to this level of debt
could have impacts on the General Fund.
Funding for parks infrastructure improvement at the current levels are inadequate to keep up with the replacement
of failed amenities, and this funding comes almost entirely from general obligation bonds..The amount of funding
available to keep existing park amenities in good condition is not aligned with the number of existing park amenities
needing improvement.
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Upcoming Initiatives
Lincoln Street Bridge Replacement, Chicago Avenue Streetscape and Church Street Bicycle and Pedestrian
Improvements will all move into the design phase.
Completion of the first stage of the Beck Park Expansion, which is expected to be completed by the end of 2026.
The Electrical Reliability Project at the water plant (funded by IEPA state revolving loans) will continue construction.
Continue Implementation of the Sidewalk Improvement and Sidewalk Gap Infill Programs.
Cartwright Park, Fitzsimons Park, Philbrick Park and Chandler Tot Lot, none of which have seen capital investment in
almost 30 years, are expected to be fully renovated.
Continue the incorporation of CARP goals into City infrastructure projects.
Continue to implement recommendations from the ADA Transition Plan on City projects.
Continue planting of 600 trees for the next fiscal year.
Dutch elm disease inoculations for approximately 1545 elm trees that are under a three-year cycle treatment.
Begin a 10-year cycle of street sign replacements, targeting approximately 3000 signs for the next fiscal year.
Expect to replace approximately 500 light fixtures on street light poles with new LED fixtures in conformance with
the Street Light Master Plan.
Expect to replace approximately 30 Talmadge light poles and fixtures.
Ongoing construction of the new raw water intake for the intake plant is expected to conclude in 2026. The project is
essential for improving the reliability of the water plant, which supplies drinking water to over 500,000 people.
Revenue Summary
In FY 2026, the Public Works Agency is projected to generate $609,000 in revenue (1.9% increase from FY 2025).
Public Works Agency Budget vs. Actual
Revenue Actual 	Revenue Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$200K
$400K
$600K
$800K
$1,000K
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Expenditure Summary
In FY 2026, the Public Works Agency has $17,114,669 in budgeted expenditures (4.7% increase from FY 2025). The FY 2026
budget includes the addition of 1
Public Works Maintenance Worker II position to the Greenways Division and a $700,000
expenditure for the triennial inoculation of trees from Dutch Elm Disease.
Public Works Agency Budget vs. Actual
Expenditures by Type
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$9,271,258 	$9,828,775 $11,734,621 $12,087,419 	3.01%
Services and Supplies 	$2,016,315 	$1,645,303 	$1,698,250 	$2,267,750 	33.53%
Miscellaneous 	$6,029 	$10,500 	- 	- 	-
Capital Outlay 	$12,952 	$87,046 	$80,000 	$84,500 	5.62%
Interfund Transfers 	$1,239,996 	$1,539,996 	$1,540,000 	$1,540,000 	0.00%
Insurance and Other
Chargebacks $1,294,438 	$1,351,302 	$1,298,000 	$1,135,000 	-12.56%
Contingencies 	$758 	$1,041 	- 	- 	-
Total Expenditures 	$13,841,746 $14,463,963 $16,350,871 $17,114,669 	4.67%
Expenditures Actual 	Expenditures Budgeted
FY2022 	FY2023 	FY2024 	FY2025 	FY2026
0
$5M
$10M
$15M
$20M
_
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$634,881 $811,217 $599,000 $609,000 	1.67%
Public Works Agency
Admin
DUMPSTER PERMIT
FEE 100.40.4105.52081 	$8,100 	$14,015 	- 	- 	-
RIGHT-OF-WAY PERMIT 100.40.4105.52126 	$312,511 $494,941 $383,000 $383,000 	0.00%
OVERSIZE TRUCK
PERMIT 100.40.4105.52140 	$23,475 	$51,400 	$25,000 	$25,000 	0.00%
STATE HIGHWAY
MAINTENANCE 100.40.4105.53650 	$42,503 	$63,556 	$72,000 	$72,000 	0.00%
TREE PRESERVATION
REVENUES 100.40.4105.53667 	$35,051 	$96,879 	$10,000 	$20,000 	100.00%
WOOD RECYCLING 	100.40.4105.53690 	$2,970 	- 	- 	- 	-
NEW PAVEMENT
DEGRADATION FEES 100.40.4105.53736 	$41,511 	$29,436 	$20,000 	$20,000 	0.00%
MISCELLANEOUS
REVENUE 100.40.4105.56045 	$10,400 	$1,225 	- 	- 	-
REIMB. SALT USAGE
DIST 65 ETHS NW 100.40.4105.56068 	$35,336 	$15,676 	$32,000 	$32,000 	0.00%
PRIVATE ELM TREE
INSURANCE MONEY 100.40.4105.56134 	$30,390 	$31,955 	$28,000 	$28,000 	0.00%
Total Public Works
Agency Admin $542,247 $799,083 $570,000 $580,000 	1.75%
Greenways
DONATIONS 	100.40.4330.56011 	$6,000 	$10,500 	$9,000 	$9,000 	0.00%
Total Greenways 	$6,000 	$10,500 	$9,000 	$9,000 	0.00%
Traf. Sig.& St Light Maint
REIMBURSEMENTS 	100.40.4520.53632 	$44,331 	- 	- 	- 	-
STATE HIGHWAY
MAINTENANCE 100.40.4520.53650 	$39,853 	- 	$20,000 	$20,000 	0.00%
DAMAGE TO STREET
LIGHTS 100.40.4520.56031 	$2,451 	$1,634 	- 	- 	-
Total Traf. Sig.& St Light
Maint $86,635 	$1,634 	$20,000 	$20,000 	0.00%
Total Revenues 	$634,881 $811,217 $599,000 $609,000 	1.67%
_
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Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$13,841,746 $14,463,963 $16,350,871 $17,114,669 	4.67%
Public Works Agency
Admin
REGULAR PAY 	100.40.4105.61010 	$283,350 	$312,832 	$319,223 	$337,453 	5.71%
PERMANENT PART-
TIME 100.40.4105.61050 	$1,421 	- 	- 	- 	-
SEASONAL EMPLOYEES 100.40.4105.61060 	- 	- 	$12,100 	$12,100 	0.00%
OVERTIME PAY 	100.40.4105.61110 	$547 	$176 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.40.4105.61430 	- 	$6,385 	- 	- 	-
HEALTH INSURANCE 	100.40.4105.61510 	$16,626 	$19,839 	$20,057 	$34,619 	72.61%
VISION INSURANCE 	100.40.4105.61513 	$77 	$37 	$38 	$76 	100.42%
LIFE INSURANCE 	100.40.4105.61615 	$188 	$211 	$224 	$238 	6.29%
SHOE ALLOWANCE 	100.40.4105.61630 	$78 	$78 	$78 	- 	-
IMRF 	100.40.4105.61710 	$9,755 	$9,408 	$14,205 	$17,347 	22.12%
SOCIAL SECURITY 	100.40.4105.61725 	$15,808 	$16,938 	$17,900 	$18,868 	5.41%
MEDICARE 	100.40.4105.61730 	$3,922 	$4,370 	$4,630 	$4,895 	5.72%
TRAINING & TRAVEL 	100.40.4105.62295 	$9,643 	$8,625 	$10,000 	$10,000 	0.00%
RENTAL OF AUTO-
FLEET MAINTENANCE 100.40.4105.62305 	$999,996 $1,299,996 $1,300,000 $1,300,000 	0.00%
RENTAL OF AUTO
REPLACEMENT 100.40.4105.62309 	$240,000 	$240,000 	$240,000 	$240,000 	0.00%
MEMBERSHIP DUES 	100.40.4105.62360 	$1,493 	$5,898 	$6,500 	$6,500 	0.00%
NATURAL GAS 	100.40.4105.64015 	$12,263 	$15,570 	- 	- 	-
TELECOMMUNICATIONS
- WIRELESS 100.40.4105.64540 	$19,071 	$12,049 	- 	- 	-
CLOTHING 	100.40.4105.65020 	$58,460 	$90,192 	$90,000 	$90,000 	0.00%
FOOD 	100.40.4105.65025 	$2,937 	$1,131 	$1,000 	$1,000 	0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4105.65085 	$14 	$79 	$500 	$500 	0.00%
SAFETY EQUIPMENT 	100.40.4105.65090 	$1,506 	$2,879 	$2,000 	$2,000 	0.00%
OFFICE SUPPLIES 	100.40.4105.65095 	$635 	$1,321 	$1,500 	$1,500 	0.00%
OTHER COMMODITIES 	100.40.4105.65125 	- 	$1,596 	$1,300 	$1,300 	0.00%
FURNITURE / FIXTURES
/ EQUIPMENT 100.40.4105.65503 	- 	- 	$10,000 	$10,000 	0.00%
OTHER IMPROVEMENTS 100.40.4105.65515 	- 	$24,145 	$1,500 	$1,500 	0.00%
OFFICE MACH. & EQUIP. 100.40.4105.65620 	- 	- 	$5,000 	$5,000 	0.00%
TRANSFER TO
INSURANCE - RISK 100.40.4105.66030 	$1,260,000 $1,298,004 $1,298,000 $1,135,000 	-12.56%
CONTINGENCIES 	100.40.4105.68205 	$677 	$1,041 	- 	- 	-
Total Public Works
Agency Admin $2,938,466 $3,372,799 $3,355,754 $3,229,896 	-3.75%
Environmental Services
REGULAR PAY 	100.40.4300.61010 	$105,493 	- 	- 	- 	-
HEALTH INSURANCE 	100.40.4300.61510 	$7,473 	- 	- 	- 	-
VISION INSURANCE 	100.40.4300.61513 	$38 	- 	- 	- 	-
LIFE INSURANCE 	100.40.4300.61615 	$88 	- 	- 	- 	-
SHOE ALLOWANCE 	100.40.4300.61630 	$155 	- 	- 	- 	-
IMRF 	100.40.4300.61710 	$3,617 	- 	- 	- 	-
SOCIAL SECURITY 	100.40.4300.61725 	$6,475 	- 	- 	- 	-
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEDICARE 	100.40.4300.61730 	$1,514 	- 	- 	- 	-
TRAINING & TRAVEL 	100.40.4300.62295 	$4,326 	- 	- 	- 	-
POSTAGE 	100.40.4300.62315 	$44 	- 	- 	- 	-
MEMBERSHIP DUES 	100.40.4300.62360 	$764 	- 	- 	- 	-
RENTALS 	100.40.4300.62375 	$2,800 	- 	- 	- 	-
AGRI/BOTANICAL
SUPPLIES 100.40.4300.65005 	$448 	- 	- 	- 	-
CLOTHING 	100.40.4300.65020 	$244 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.40.4300.65085 	$26,325 	- 	- 	- 	-
OFFICE SUPPLIES 	100.40.4300.65095 	$241 	- 	- 	- 	-
Total Environmental
Services $160,045 	- 	- 	- 	-
Recycling And
Environmental Main
REGULAR PAY 	100.40.4310.61010 	$471,030 	$477,782 	$511,083 	$530,189 	3.74%
OVERTIME PAY 	100.40.4310.61110 	$34,884 	$70,235 	$30,000 	$30,000 	0.00%
TERMINATION PAYOUTS 100.40.4310.61415 	$19,962 	- 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.40.4310.61420 	$1,467 	$693 	- 	- 	-
HEALTH INSURANCE 	100.40.4310.61510 	$80,935 	$82,497 	$90,745 	$105,743 	16.53%
VISION INSURANCE 	100.40.4310.61513 	$179 	$203 	$226 	$150 	-33.63%
LIFE INSURANCE 	100.40.4310.61615 	$127 	$153 	$175 	$184 	5.14%
SHOE ALLOWANCE 	100.40.4310.61630 	$1,800 	$2,255 	$2,100 	$2,100 	0.00%
IMRF 	100.40.4310.61710 	$17,596 	$16,183 	$22,395 	$27,252 	21.69%
SOCIAL SECURITY 	100.40.4310.61725 	$31,711 	$33,180 	$31,818 	$33,005 	3.73%
MEDICARE 	100.40.4310.61730 	$7,416 	$7,760 	$7,442 	$7,721 	3.75%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4310.62509 	- 	$1,550 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.40.4310.65085 	- 	$700 	- 	- 	-
FITNESS INCENTIVE 	100.40.4310.65141 	- 	$500 	- 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.40.4310.66049 	- 	$7,302 	- 	- 	-
Total Recycling And
Environmental Main $667,107 	$700,992 	$695,984 	$736,344 	5.80%
Forestry
REGULAR PAY 	100.40.4320.61010 	$1,117,715 	$984,460 $1,359,780 $1,457,305 	7.17%
PERMANENT PART-
TIME 100.40.4320.61050 	$6,566 	$18,126 	- 	- 	-
SEASONAL EMPLOYEES 100.40.4320.61060 	$15,836 	$18,261 	$44,000 	$44,000 	0.00%
OVERTIME PAY 	100.40.4320.61110 	$41,849 	$137,976 	$75,000 	$75,000 	0.00%
TERMINATION PAYOUTS 100.40.4320.61415 	$25,529 	$1,941 	- 	- 	-
HEALTH INSURANCE 	100.40.4320.61510 	$206,335 	$177,613 	$265,979 	$261,910 	-1.53%
VISION INSURANCE 	100.40.4320.61513 	$411 	$283 	$260 	$337 	29.62%
LIFE INSURANCE 	100.40.4320.61615 	$362 	$273 	$250 	$233 	-6.80%
SHOE ALLOWANCE 	100.40.4320.61630 	$3,755 	$3,850 	$3,500 	$5,250 	50.00%
IMRF 	100.40.4320.61710 	$39,935 	$33,025 	$60,096 	$74,681 	24.27%
SOCIAL SECURITY 	100.40.4320.61725 	$72,181 	$69,677 	$84,524 	$90,684 	7.29%
MEDICARE 	100.40.4320.61730 	$16,881 	$16,295 	$19,768 	$21,215 	7.32%
PARK MNTNCE &
FURNITURE RPLCMN 100.40.4320.62199 	$100 	- 	- 	- 	-
TREE SERVICES 	100.40.4320.62385 	$116,020 	$133,128 	$150,000 	$150,000 	0.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
DED INOCULATION 	100.40.4320.62496 	$43,718 	$38,001 	$43,000 	$43,000 	0.00%
INOCULATION
FUNDING 100.40.4320.62497 	$679,346 	- 	- 	$700,000 	-
AGRI/BOTANICAL
SUPPLIES 100.40.4320.65005 	$109,091 	$148,669 	$140,000 	$140,000 	0.00%
MATER. TO MAINT. IMP. 100.40.4320.65055 	$321 	$1,128 	$3,000 	$3,000 	0.00%
OFFICE/OTHER EQT
MTN MATL 100.40.4320.65070 	$32 	- 	- 	- 	-
MEDICAL & LAB
SUPPLIES 100.40.4320.65075 	- 	$822 	$500 	$1,000 	100.00%
MINOR EQUIPMENT &
TOOLS 100.40.4320.65085 	$5,749 	$7,246 	$12,000 	$12,000 	0.00%
SAFETY EQUIPMENT 	100.40.4320.65090 	$1,869 	$2,649 	$10,000 	$10,000 	0.00%
FITNESS INCENTIVE 	100.40.4320.65141 	$500 	$1,500 	- 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.40.4320.66049 	$3,419 	$6,603 	- 	- 	-
Total Forestry 	$2,507,519 $1,801,526 $2,271,657 $3,089,615 	36.01%
Greenways
REGULAR PAY 	100.40.4330.61010 	$1,175,239 $1,211,198 $1,383,727 $1,530,408 	10.60%
SEASONAL EMPLOYEES 100.40.4330.61060 	$54,365 	$54,977 	$66,000 	$66,000 	0.00%
JOB TRAINING
PROGRAM 100.40.4330.61072 	- 	$144 	- 	- 	-
OVERTIME PAY 	100.40.4330.61110 	$18,461 	$60,855 	$35,000 	$35,000 	0.00%
TERMINATION PAYOUTS 100.40.4330.61415 	$510 	- 	- 	- 	-
HEALTH INSURANCE 	100.40.4330.61510 	$232,902 	$242,841 	$291,162 	$336,660 	15.63%
VISION INSURANCE 	100.40.4330.61513 	$404 	$416 	$370 	$481 	30.00%
LIFE INSURANCE 	100.40.4330.61615 	$420 	$455 	$477 	$476 	-0.23%
CELL PHONE
ALLOWANCE 100.40.4330.61626 	- 	$30 	- 	- 	-
SHOE ALLOWANCE 	100.40.4330.61630 	$3,600 	$4,005 	$4,355 	$5,130 	17.80%
IMRF 	100.40.4330.61710 	$40,847 	$37,511 	$61,085 	$78,670 	28.79%
SOCIAL SECURITY 	100.40.4330.61725 	$74,869 	$79,625 	$86,061 	$95,211 	10.63%
MEDICARE 	100.40.4330.61730 	$17,510 	$18,622 	$20,128 	$22,274 	10.66%
LANDSCAPE
MAINTENANCE
SERVICES
100.40.4330.62195 	$190,122 	$183,591 	$230,000 	$230,000 	0.00%
PARK MNTNCE &
FURNITURE RPLCMN 100.40.4330.62199 	$33,032 	$41,125 	$40,000 	$40,000 	0.00%
TRAINING & TRAVEL 	100.40.4330.62295 	$380 	$57 	- 	- 	-
POSTAGE 	100.40.4330.62315 	$16 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.40.4330.62509 	$5,152 	- 	- 	- 	-
AGRI/BOTANICAL
SUPPLIES 100.40.4330.65005 	$30,169 	$26,908 	$32,000 	$32,000 	0.00%
MATER. TO MAINT. IMP. 100.40.4330.65055 	$11,787 	$12,257 	$12,000 	$20,000 	66.67%
OFFICE/OTHER EQT
MTN MATL 100.40.4330.65070 	$20,859 	$19,421 	$20,000 	$20,000 	0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4330.65085 	$8,869 	$5,264 	$7,000 	$7,000 	0.00%
SAFETY EQUIPMENT 	100.40.4330.65090 	$1,079 	- 	$3,500 	$3,500 	0.00%
FITNESS INCENTIVE 	100.40.4330.65141 	$3,000 	$5,000 	- 	- 	-
AUTOMOTIVE
EQUIPMENT 100.40.4330.65550 	- 	$57,495 	$60,000 	$60,000 	0.00%
FURNITURE & FIXTURES 100.40.4330.65625 	$9,048 	$4,058 	$5,000 	$10,000 	100.00%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
WORKERS COMP TTD
PYMTS (NON SWORN) 100.40.4330.66049 	$15,147 	$39,250 	- 	- 	-
Total Greenways 	$1,947,786 $2,105,105 $2,357,865 $2,592,810 	9.96%
Capital Planning &
Engineering
REGULAR PAY 	100.40.4400.61010 	$90,341 	$192,637 	$283,812 	$290,330 	2.30%
PERMANENT PART-
TIME 100.40.4400.61050 	- 	$5,973 	- 	- 	-
SEASONAL EMPLOYEES 100.40.4400.61060 	$22,518 	$30,684 	$55,000 	$55,000 	0.00%
OVERTIME PAY 	100.40.4400.61110 	- 	- 	$1,500 	$1,000 	-33.33%
HEALTH INSURANCE 	100.40.4400.61510 	$12,278 	$16,359 	$20,057 	$21,677 	8.08%
VISION INSURANCE 	100.40.4400.61513 	- 	$19 	$38 	$38 	0.00%
LIFE INSURANCE 	100.40.4400.61615 	$73 	$153 	$238 	$244 	2.52%
AUTO ALLOWANCE 	100.40.4400.61625 	$675 	$900 	$1,575 	$675 	-57.14%
SHOE ALLOWANCE 	100.40.4400.61630 	- 	- 	- 	$230 	-
IMRF 	100.40.4400.61710 	$3,094 	$5,879 	$8,152 	$12,152 	49.07%
SOCIAL SECURITY 	100.40.4400.61725 	$6,421 	$13,388 	$15,680 	$16,501 	5.24%
MEDICARE 	100.40.4400.61730 	$1,615 	$3,296 	$4,139 	$4,224 	2.05%
PRINTING 	100.40.4400.62210 	$1,813 	$5,560 	$5,000 	$2,000 	-60.00%
OFFICE EQUIPMENT
MAINT 100.40.4400.62235 	$634 	$195 	$3,500 	$1,000 	-71.43%
OTHER EQMT
MAINTENANCE 100.40.4400.62245 	- 	- 	$200 	- 	-
TRAINING & TRAVEL 	100.40.4400.62295 	$7,040 	$1,501 	$6,500 	$6,500 	0.00%
POSTAGE 	100.40.4400.62315 	$64 	$259 	$250 	$250 	0.00%
IT COMPUTER
SOFTWARE 100.40.4400.62340 	$4,515 	$10,743 	$11,000 	$11,000 	0.00%
MEMBERSHIP DUES 	100.40.4400.62360 	$1,837 	$1,672 	$2,000 	$2,000 	0.00%
PLUMB, ELEC, PLAN
REVEIW SERV 100.40.4400.62464 	$29,641 	- 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.40.4400.65010 	$299 	$461 	$20,000 	- 	-
CLOTHING 	100.40.4400.65020 	$356 	$613 	$2,500 	$1,000 	-60.00%
FOOD 	100.40.4400.65025 	$756 	$524 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.40.4400.65085 	$4,484 	$52,049 	$60,000 	$10,000 	-83.33%
SAFETY EQUIPMENT 	100.40.4400.65090 	$572 	$126 	$550 	$550 	0.00%
OFFICE SUPPLIES 	100.40.4400.65095 	$1,879 	$834 	$2,000 	$2,000 	0.00%
PHOTO/DRAFTING
SUPPLIE 100.40.4400.65105 	- 	- 	$750 	$500 	-33.33%
FURNITURE / FIXTURES
/ EQUIPMENT 100.40.4400.65503 	- 	$27 	- 	- 	-
CONTINGENCIES 	100.40.4400.68205 	$82 	- 	- 	- 	-
Total Capital Planning &
Engineering $190,986 	$343,853 	$504,441 	$438,871 	-13.00%
Streets And Right Of Way
REGULAR PAY 	100.40.4410.61010 	$700,328 	$664,797 	$937,091 	$911,517 	-2.73%
OVERTIME PAY 	100.40.4410.61110 	$3,324 	$1,791 	$5,000 	$5,000 	0.00%
TERMINATION PAYOUTS 100.40.4410.61415 	$4,961 	$35,302 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.40.4410.61420 	$673 	$1,095 	- 	- 	-
COMP / VACATION
PAYOUTS 100.40.4410.61430 	$3,591 	$13,445 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HEALTH INSURANCE 	100.40.4410.61510 	$90,089 	$80,513 	$129,522 	$162,185 	25.22%
VISION INSURANCE 	100.40.4410.61513 	$54 	$23 	- 	$55 	-
LIFE INSURANCE 	100.40.4410.61615 	$355 	$370 	$364 	$387 	6.32%
AUTO ALLOWANCE 	100.40.4410.61625 	$2,100 	$2,250 	$2,250 	$2,250 	0.00%
CELL PHONE
ALLOWANCE 100.40.4410.61626 	$756 	- 	- 	- 	-
SHOE ALLOWANCE 	100.40.4410.61630 	$1,435 	$1,195 	$933 	$1,630 	74.71%
IMRF 	100.40.4410.61710 	$24,205 	$19,908 	$37,350 	$44,865 	20.12%
SOCIAL SECURITY 	100.40.4410.61725 	$43,211 	$43,422 	$58,297 	$56,760 	-2.64%
MEDICARE 	100.40.4410.61730 	$10,106 	$10,155 	$13,635 	$13,277 	-2.62%
CONSTRUCTION
ENGINEERING
SERVICES
100.40.4410.62150 	- 	$219,228 	- 	- 	-
CONSULTING SERVICES 100.40.4410.62185 	$107,354 	$75,462 	$50,000 	$50,000 	0.00%
PRINTING 	100.40.4410.62210 	- 	$39 	- 	- 	-
Total Streets And Right
Of Way $992,542 $1,168,994 $1,234,442 $1,247,926 	1.09%
Transportation
REGULAR PAY 	100.40.4420.61010 	$190,294 	$207,864 	$213,930 	$225,370 	5.35%
OVERTIME PAY 	100.40.4420.61110 	$988 	$1,777 	$1,500 	$1,500 	0.00%
ANNUAL SICK LEAVE
PAYOUT 100.40.4420.61420 	$465 	$532 	- 	- 	-
VACATION PAYOUTS
(PREVIOUSLY OTHER
PAYOUTS)
100.40.4420.61430 	- 	$1,774 	- 	- 	-
HEALTH INSURANCE 	100.40.4420.61510 	$36,815 	$37,810 	$39,542 	$42,984 	8.70%
LIFE INSURANCE 	100.40.4420.61615 	$120 	$133 	$140 	$148 	5.96%
AUTO ALLOWANCE 	100.40.4420.61625 	$900 	$900 	$900 	$900 	0.00%
CELL PHONE
ALLOWANCE 100.40.4420.61626 	$378 	- 	- 	- 	-
SHOE ALLOWANCE 	100.40.4420.61630 	$305 	$330 	$330 	$175 	-46.97%
IMRF 	100.40.4420.61710 	$6,566 	$6,244 	$9,520 	$11,585 	21.69%
SOCIAL SECURITY 	100.40.4420.61725 	$11,539 	$12,778 	$13,340 	$14,040 	5.25%
MEDICARE 	100.40.4420.61730 	$2,699 	$2,989 	$3,120 	$3,285 	5.29%
Total Transportation 	$251,070 	$273,131 	$282,322 	$299,987 	6.26%
Parks And Facilities
REGULAR PAY 	100.40.4430.61010 	$192,933 	$248,949 	$451,850 	$469,448 	3.89%
SEASONAL EMPLOYEES 100.40.4430.61060 	$27,914 	$30,294 	- 	- 	-
TERMINATION PAYOUTS 100.40.4430.61415 	$1,927 	$1,533 	- 	- 	-
HEALTH INSURANCE 	100.40.4430.61510 	$36,532 	$36,680 	$52,408 	$77,909 	48.66%
VISION INSURANCE 	100.40.4430.61513 	$56 	$62 	$56 	$56 	0.36%
LIFE INSURANCE 	100.40.4430.61615 	$161 	$194 	$186 	$395 	111.82%
AUTO ALLOWANCE 	100.40.4430.61625 	$1,238 	$1,575 	$1,350 	$2,250 	66.67%
CELL PHONE
ALLOWANCE 100.40.4430.61626 	$639 	$684 	$684 	$1,044 	52.63%
SHOE ALLOWANCE 	100.40.4430.61630 	- 	$78 	$78 	$575 	641.94%
IMRF 	100.40.4430.61710 	$7,323 	$7,407 	$17,349 	$24,027 	38.49%
SOCIAL SECURITY 	100.40.4430.61725 	$13,441 	$17,074 	$28,146 	$29,348 	4.27%
MEDICARE 	100.40.4430.61730 	$3,144 	$3,993 	$6,583 	$6,865 	4.29%
Total Parks And Facilities 	$285,305 	$348,524 	$558,689 	$611,917 	9.53%
Infrastructure
Maintenance
REGULAR PAY 	100.40.4500.61010 	$154,911 	$411,763 	$700,550 	$735,092 	4.93%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERMANENT PART-
TIME 100.40.4500.61050 	- 	$3,407 	- 	- 	-
SEASONAL EMPLOYEES 100.40.4500.61060 	- 	$1,408 	- 	- 	-
JOB TRAINING
PROGRAM 100.40.4500.61072 	- 	- 	$60,760 	$60,760 	0.00%
OVERTIME PAY 	100.40.4500.61110 	$637 	$5,233 	- 	- 	-
HEALTH INSURANCE 	100.40.4500.61510 	$4,912 	$42,240 	$64,255 	$100,945 	57.10%
VISION INSURANCE 	100.40.4500.61513 	$28 	$263 	$307 	$381 	24.10%
LIFE INSURANCE 	100.40.4500.61615 	$75 	$282 	$401 	$561 	40.07%
SHOE ALLOWANCE 	100.40.4500.61630 	$155 	$310 	$582 	$920 	58.08%
IMRF 	100.40.4500.61710 	$5,304 	$12,368 	$26,588 	$37,786 	42.12%
SOCIAL SECURITY 	100.40.4500.61725 	$9,545 	$25,084 	$42,722 	$44,764 	4.78%
MEDICARE 	100.40.4500.61730 	$2,232 	$5,928 	$10,167 	$10,674 	4.99%
OTHER EQMT
MAINTENANCE 100.40.4500.62245 	$25 	$24 	$2,000 	$2,000 	0.00%
TRAINING & TRAVEL 	100.40.4500.62295 	$7,604 	$22,868 	$20,000 	$25,000 	25.00%
POSTAGE 	100.40.4500.62315 	- 	$130 	- 	- 	-
MEMBERSHIP DUES 	100.40.4500.62360 	$882 	$2,053 	$3,000 	$3,000 	0.00%
RENTALS 	100.40.4500.62375 	- 	$3,363 	- 	- 	-
DIGITAL DOCUMENTS &
REFERENCE
MATERIALS
100.40.4500.65010 	- 	- 	$300 	$300 	0.00%
CLOTHING 	100.40.4500.65020 	$776 	$4,704 	$2,000 	$3,000 	50.00%
FOOD 	100.40.4500.65025 	$539 	$1,159 	$1,250 	$2,000 	60.00%
MINOR EQUIPMENT &
TOOLS 100.40.4500.65085 	$1,602 	$51,302 	$30,000 	$30,000 	0.00%
SAFETY EQUIPMENT 	100.40.4500.65090 	$30 	$5,640 	$6,300 	$5,000 	-20.63%
OFFICE SUPPLIES 	100.40.4500.65095 	$1,338 	$4,349 	$2,000 	$2,000 	0.00%
TRAFFIC CONTROL
SUPPLI 100.40.4500.65115 	- 	$144 	- 	- 	-
IT COMPUTER
HARDWARE 100.40.4500.65555 	$2,134 	$3,162 	$3,000 	$3,000 	0.00%
FURNITURE & FIXTURES 100.40.4500.65625 	- 	- 	$2,000 	- 	-
Total Infrastructure
Maintenance $192,729 	$607,186 	$978,181 $1,067,183 	9.10%
Street Maintenance
REGULAR PAY 	100.40.4510.61010 	$1,546,366 $1,492,071 $1,518,062 $1,578,651 	3.99%
PERMANENT PART-
TIME 100.40.4510.61050 	$297 	- 	- 	- 	-
SEASONAL EMPLOYEES 100.40.4510.61060 	- 	- 	$22,000 	$22,000 	0.00%
OVERTIME PAY 	100.40.4510.61110 	$36,189 	$125,865 	$42,000 	$42,000 	0.00%
TERMINATION PAYOUTS 100.40.4510.61415 	$14,734 	$503 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.40.4510.61420 	$1,890 	$1,829 	- 	- 	-
HEALTH INSURANCE 	100.40.4510.61510 	$253,224 	$260,333 	$280,438 	$309,643 	10.41%
VISION INSURANCE 	100.40.4510.61513 	$868 	$685 	$669 	$560 	-16.29%
LIFE INSURANCE 	100.40.4510.61615 	$513 	$495 	$453 	$471 	3.97%
SHOE ALLOWANCE 	100.40.4510.61630 	$4,471 	$5,521 	$5,055 	$5,480 	8.41%
IMRF 	100.40.4510.61710 	$54,597 	$47,621 	$67,012 	$81,148 	21.09%
SOCIAL SECURITY 	100.40.4510.61725 	$96,343 	$97,667 	$94,434 	$98,224 	4.01%
MEDICARE 	100.40.4510.61730 	$22,532 	$22,842 	$22,086 	$22,979 	4.04%
ADVERTISING 	100.40.4510.62205 	$36 	- 	- 	- 	-
TRAINING & TRAVEL 	100.40.4510.62295 	$110 	- 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RESIDENTIAL
DEBRIS/REMOVAL
CONTRACTUAL COSTS
100.40.4510.62415 	$2,429 	$255 	$1,000 	$1,000 	0.00%
TOWING AND BOOTING
CONTRACTS 100.40.4510.62451 	$85 	- 	- 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.40.4510.62509 	- 	$2,423 	$3,000 	$3,000 	0.00%
FOOD 	100.40.4510.65025 	- 	$59 	- 	- 	-
MATER. TO MAINT. IMP. 100.40.4510.65055 	$60,524 	$45,604 	$75,000 	$75,000 	0.00%
OFFICE/OTHER EQT
MTN MATL 100.40.4510.65070 	$240 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.40.4510.65085 	$16,564 	$9,626 	$20,000 	$10,000 	-50.00%
SAFETY EQUIPMENT 	100.40.4510.65090 	$8,973 	$12,243 	$5,000 	$5,000 	0.00%
FITNESS INCENTIVE 	100.40.4510.65141 	$2,500 	$3,500 	- 	- 	-
FURNITURE & FIXTURES 100.40.4510.65625 	$3,904 	$1,321 	$1,500 	$3,000 	100.00%
WORKERS COMP TTD
PYMTS (NON SWORN) 100.40.4510.66049 	$15,871 	$144 	- 	- 	-
Total Street Maintenance 	$2,143,260 $2,130,607 $2,157,709 $2,258,156 	4.66%
Traf. Sig.& St Light Maint
REGULAR PAY 	100.40.4520.61010 	$795,120 	$801,112 	$814,568 	$837,274 	2.79%
OVERTIME PAY 	100.40.4520.61110 	$33,858 	$38,394 	$40,000 	$40,000 	0.00%
TERMINATION PAYOUTS 100.40.4520.61415 	- 	$20,443 	- 	- 	-
ANNUAL SICK LEAVE
PAYOUT 100.40.4520.61420 	$595 	- 	- 	- 	-
COMP / VACATION
PAYOUTS 100.40.4520.61430 	$5,276 	- 	- 	- 	-
HEALTH INSURANCE 	100.40.4520.61510 	$168,377 	$144,633 	$134,806 	$145,723 	8.10%
VISION INSURANCE 	100.40.4520.61513 	$522 	$465 	$445 	$447 	0.45%
LIFE INSURANCE 	100.40.4520.61615 	$318 	$323 	$340 	$351 	3.24%
SHOE ALLOWANCE 	100.40.4520.61630 	$2,100 	$2,450 	$2,450 	$2,680 	9.39%
IMRF 	100.40.4520.61710 	$28,532 	$25,320 	$33,465 	$42,976 	28.42%
SOCIAL SECURITY 	100.40.4520.61725 	$50,024 	$51,887 	$50,656 	$52,080 	2.81%
MEDICARE 	100.40.4520.61730 	$11,699 	$12,135 	$11,847 	$12,183 	2.84%
FESTIVAL LIGHTING 	100.40.4520.64008 	$2,678 	$6,676 	$5,000 	$5,000 	0.00%
MATER. TO MAINT. IMP. 100.40.4520.65055 	- 	$2,775 	- 	- 	-
OFFICE/OTHER EQT
MTN MATL 100.40.4520.65070 	$107,969 	$93,791 	$100,000 	$100,000 	0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4520.65085 	$3,704 	$12,514 	$3,000 	$3,000 	0.00%
SAFETY EQUIPMENT 	100.40.4520.65090 	- 	$538 	- 	$1,000 	-
TRAFFIC CONTROL
SUPPLI 100.40.4520.65115 	$69,493 	$38,360 	$68,000 	$65,000 	-4.41%
Total Traf. Sig.& St Light
Maint $1,280,266 $1,251,817 $1,264,577 $1,307,714 	3.41%
Maint-Snow & Ice
REGULAR PAY 	100.40.4550.61010 	$128 	- 	- 	- 	-
OVERTIME PAY 	100.40.4550.61110 	- 	- 	$100,000 	$75,000 	-25.00%
SNOW OT 	100.40.4550.61114 	$171,947 	$222,356 	$325,000 	- 	-
SNOW OT ADMIN SERV 100.40.4550.61115 	$11,500 	$22,716 	$100,000 	$50,000 	-50.00%
HEALTH INSURANCE 	100.40.4550.61510 	$32,360 	$33,004 	- 	- 	-
VISION INSURANCE 	100.40.4550.61513 	$24 	$86 	- 	- 	-
LIFE INSURANCE 	100.40.4550.61615 	$34 	$92 	- 	- 	-
INTEREST EXPENSE 	100.40.4550.61655 	$29 	- 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
IMRF 	100.40.4550.61710 	$7,164 	$7,446 	- 	- 	-
SOCIAL SECURITY 	100.40.4550.61725 	$11,100 	$15,338 	- 	- 	-
MEDICARE 	100.40.4550.61730 	$2,596 	$3,598 	- 	- 	-
PRINTING 	100.40.4550.62210 	- 	$319 	- 	- 	-
RENTALS 	100.40.4550.62375 	$12,000 	$12,000 	$40,000 	$20,000 	-50.00%
TOWING AND BOOTING
CONTRACTS 100.40.4550.62451 	$7,920 	$8,140 	$80,000 	$50,000 	-37.50%
SERVICE AGREEMENTS/
CONTRACTS 100.40.4550.62509 	$12,453 	$16,872 	$18,000 	$18,000 	0.00%
FOOD 	100.40.4550.65025 	$192 	$860 	$1,250 	$1,250 	0.00%
MINOR EQUIPMENT &
TOOLS 100.40.4550.65085 	$15,219 	$16,602 	$25,000 	$20,000 	-20.00%
Total Maint-Snow & Ice 	$284,665 	$359,430 	$689,250 	$234,250 	-66.01%
Total Expenditures 	$13,841,746 $14,463,963 $16,350,871 $17,114,669 	4.67%
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Non-Departmental - General Fund
The General Fund budget includes three expenses that are considered "Non-Departmental" in nature and are included in
this section of the budget. These include rent payments for 909 Davis (City Hall), transfers to the public safety pension
funds, and the staff vacancy rate adjustment.
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909 Davis Lease Payments - General Fund
In 2024, the City entered into a lease agreement for office space at 909 Davis Street to support Civic Center operations. The
previous facility at 2100 Ridge requires extensive investment in ventilation, HVAC, building envelope repairs, fire safety, and
ADA compliance. Leasing 909 Davis enables the City to advance the replacement of the Civic Center and Police and Fire
Headquarters while mitigating cost uncertainties and operational disruptions. Rent payments are expected to begin in
2026, totaling approximately $2.6 million.
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	- 	- 	- $2,550,000 	-
Civic Center Rent
Expenses - 	- 	- $2,550,000 	-
LEASE PAYMENTS 	100.99.5305.62655 	- 	- 	- $2,550,000 	-
Total Expenditures 	- 	- 	- $2,550,000 	-
_
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Public Safety Pension Transfers - General Fund
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 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. The full pension policy is on the
City's website.
According to the policy, sources of pension contributions come from any one or more of the following:
1) A Pension Property Tax levy that is at the same dollar value level as the prior year adjusted for allocated PPRT per item 2
below;
2) The maximum allowable PPRT allocation.
3) Additional unrestricted revenues, net of expenses available in the General Fund.
a. If the subsequent year budget, after due consideration of discretionary and non-discretionary expenses such as
the ADC, is in deficit, then the ADC may be funded, in part, by any General Fund Reserves in excess of the General
Fund required fund balance.
b. The City Council may, at its discretion, also consider transferring to the General Fund, for use in making the ADC,
any excess fund balances in other unrestricted City Funds.
4) If there are not excess reserves available to make the full ADC, then the City Council shall raise the Pension Property Tax
levy in order to fund the ADC.
a. It is the intent of this Funding Policy that if adequate budget revenues net of expenses or reserves are not
available to make the full ADC, then the Pension Property Tax levy shall be raised in order to provide additional
funds to achieve the required contribution.
5) The City Council is encouraged to devote a portion of any unrestricted proceeds from asset sales or any other non-
recurring revenue sources to fund incremental pension contributions above the ADC for that year. Any incremental
contributions shall then be considered in calculating the required future contributions under this Policy.
Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$21,071,167 $19,981,102 $19,990,105 $19,990,105 	0.00%
Public Safety Pension
Transfers $21,071,167 $19,981,102 $19,990,105 $19,990,105 	0.00%
PENSION PROPERTY
TAX 100.99.9989.51017 $20,466,167 $19,981,102 $19,990,105 $19,990,105 	0.00%
PENSION PPRT 	100.99.9989.51606 	$605,000 	- 	- 	- 	-
Total Revenues 	$21,071,167 $19,981,102 $19,990,105 $19,990,105 	0.00%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	$25,565,498 $25,570,855 $29,596,344 $30,323,477 	2.46%
Public Safety Pension
Transfers $25,565,498 $25,570,855 $29,596,344 $30,323,477 	2.46%
INTERDEPT TRANSFER
PENSIONS 100.99.9989.62675 $25,565,498 $25,570,855 $29,596,344 $30,323,477 	2.46%
Total Expenditures 	$25,565,498 $25,570,855 $29,596,344 $30,323,477 	2.46%
_
_
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Vacancy Adjustment - General Fund
The FY 2026 Budget includes a 4% vacancy adjustment based on current staffing levels. This is a decrease from the 6%
vacancy rate in 2025 and assumes a continued challenging hiring environment for new positions and existing vacancies,
resulting in a potential net savings of $3.4 million for the General Fund.
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
General Fund 	- 	- -$5,335,195 -$3,424,638 	-35.81%
Other Wages 	- 	- -$5,335,195 -$3,424,638 	-35.81%
SALARY ADJUSTMENTS 100.99.9988.61001 	- 	- -$5,335,195 -$3,424,638 	-35.81%
Total Expenditures 	- 	- -$5,335,195 -$3,424,638 	-35.81%
_
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General Fund - Fund Balance Forecast
As part of the FY2026 budget development process, staff prepared a multi-year forecast of the General Fund's fund
balance through 2028 under different scenarios. The purpose of this analysis was to evaluate the long-term sustainability
of the General Fund under varying revenue assumptions, assess future compliance with the City’s fund balance policy, and
inform policy decisions related to property tax levy levels and service sustainability. The forecast extends two years beyond
the FY2026 budget while assessing the projected ending fund balance in the General Fund relative to the City’s adopted
reserve policy, which requires maintaining a minimum unassigned fund balance equal to 16.66% of annual operating
expenditures. The analysis is presented in the chart titled “General Fund - Fund Balance Forecast”
(next page) page and
models three scenarios to illustrate how different policy choices and revenue conditions affect long-term financial stability.
Forecast Purpose and Significance
This long-range operating forecast serves as a key financial planning tool supporting the City’s strategic goals of fiscal
sustainability, service continuity, and responsible tax policy. The forecast was used to guide public discourse between the
City, City Council, and residents on future property tax increases while developing the 2026 budget. The included scenarios
helped communicate the long-term financial impacts of various revenue assumptions and the overall need for additional
revenues to support current levels of service. Key points that were communicated included:
Whether proposed revenue actions are sufficient to address the City’s underlying structural deficit;
The extent that the City relies on non-recurring revenues to maintain fund balance targets in the General Fund; and
The long-term implications of delaying revenue adjustments on future budgets, service levels, and financial flexibility.
Overview of Scenario Assumptions
Scenario 1: 	Scenario 2: 	Scenario 3: Proposed
Assumptions 	Proposed 	Adopted 	Levy & No One-Time NU
Budget Levy 	Budget Levy 	Permit Revenues
2026 Property Tax Levy Increase 	+$4.0 Million 	+$1.0 Million 	+$4.0 Million
Vacancy Savings After 2026 	20% Reduction 	20% Reduction 	20% Reduction
2027 & 2028 Property Tax Growth 	3% Annually 	0% Annually 	3% Annually
2027 & 2028 Other Revenue Growth 	3% Annually 	3% Annually 	3% Annually
2027 & 2028 Expense Growth 	3% Annually 	3% Annually 	3% Annually
One-Time NU Permit Revenues 	Included 	Included 	-$17.2M in Revenue
Summary of Scenario Findings and Key Takeaways
Scenario 1: Proposed Budget Levy
This scenario evaluates the financial impact of a $4.0 million General Fund property tax increase in FY2026, followed by
moderate levy growth in subsequent years. While the proposed levy increase improves short-term stability, the forecast
shows that it is not sufficient on its own to fully resolve the General Fund's structural deficit. Despite the tax increase, fund
balance declines steadily over the forecast period and falls below the policy target by FY2027. The scenario helps to
highlight a key long-term challenge: since 2021, property tax revenues have increased by approximately 14% ($4.0 million),
while salary and benefit costs have risen by 39% ($27.1 million) and pension obligations by 43% ($9.2 million). This
imbalance between recurring revenue growth and expenditure growth places ongoing pressure on reserves.
Scenario 2: Adopted Budget Levy
This scenario models the City’s adopted FY2026 property tax increase of $1.0 million in the general fund and no levy
increases in FY2027 or FY2028. Under this scenario, the forecast indicates that fund balance declines more rapidly, falling
even further below the City’s reserve policy threshold by FY2027 than Scenario 1. The analysis demonstrates that a modest
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levy increase in FY2026 does little to address long-term structural challenges and may defer, rather than avoid, more
significant decisions regarding local taxation and revenue generation.
Absent the identification of additional recurring revenues in FY2027, the City could face non-compliance with its fund
balance policy, potentially requiring larger future tax increases, service reductions, or a combination of both to quickly
restore financial stability.
Scenario 3: Proposed Budget Levy Without Prior One-Time NU Permit Revenues
This scenario isolates the impact of $17.2 million in one-time permit revenues received in FY2024 and FY2025 from
Northwestern University construction projects. Even with a $4.0 million property tax increase in FY2026, this hypothetical
scenario shows that without these significant, unanticipated one-time revenues, the City would have entered FY2026 with
insufficient reserves to meet its fund balance policy or to use as a rainy day fund, helping to balance the budget. Signficant
revenue increases or cuts to service would have been needed without these one-time revenues.
This scenario underscores the importance of distinguishing between structural revenues and one-time funding sources
when evaluating long-term financial health and the City's recent reliance on these one-time revenues in its financial
planning and service delivery.
Conclusion
Together, these scenarios provide a transparent, long-range view of the General Fund’s financial trajectory and illustrate
how policy decisions will affect the City’s fiscal position into the future. The City is projected to conclude FY2025 with
strong General Fund reserves. As part of the 2026 budget, the City Council also approved a 7.4% increase in property taxes,
which represents an important step toward addressing structural deficits, preserving service quality, and improving the
City's long-term financial position.
The City will continue to utilize these forecasts to reinforce the importance of aligning recurring revenues with ongoing
expenditure growth to maintain compliance with fund balance policies, preserve service levels, and support the City’s
long-term strategic objectives.
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Parks and Recreation Fund (130)
The Parks and Recreation Department supports over 70 park sites, seven recreation centers, sports programs, after school
and preschool programs, camps, recreation programs, outreach services for youth and families, park and athletic field
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 the 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.
Inclusion and Accessibility Division – includes Accessible Recreation Programs and advocacy services for
community members whose rights to access have been violated or inadequately envisioned. Accessible Recreation
includes programming for individuals with disabilities and Inclusion services. Activities include Special Olympics
sports, after-school programming, outings, and other programs designed specifically 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 as a means 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, figure skating 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.
Community Services Division – manages youth drop in activities at Gibbs Morrison Cultural and Robert Crown
Community Centers and provides opportunities for Evanston’s youth and families to become more active and
productive in our community. This Division is also responsible for the City’s alternative response program, the CARE
(Crisis Alternative Response Evanston) Team. This Division’s comprehensive program model gives all community
members with multiple life challenges an aligned pathway to success. This strategy includes promoting long-term
sustained engagement and providing a vast network of support for community members to be confident,
competent, resilient and self-sustaining.
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Accomplishments in FY 2025
The opening and renaming of the Dr. Jorge and Luz Maria Prieto Community Center operating at cost neutrality due
to expansion of gymnastics programming even without food service and preschool revenues. Preschool scheduled
to open between late 2025 and early 2026.
Successful execution of the CARE Team with nearly 2,000 calls within one year of its implementation.
Created and implemented new procedures for updating and renovating parks with support and direction from the
Parks and Recreation Board.
Obtained data to access programming to better budget and decrease program cancellation rates.
The new Recreation Program Software System (AMELIA) will be launched in the 4th quarter of 2025 to allow for
better navigation of programs, facility rentals and outdoor spaces.
Combined sports and community affiliate programs into one combined program.
Adoption of Ordinance 49-O-25 Section 7-11-7 requiring Dempster St. Boat Launch Facility users to wear a life jacket.
Expansion of the Farmers’ Market with an increase of 18% in vendors and an average of 2,500 visitors each week.
Master Use Agreement with District 65 to be completed by the end of 2025.
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.
Measure Type of
Measure
FY 2023
Actual
FY 2024
Actual
FY 2025
Estimate
FY 2026
Projected
Activity: Improve recreation opportunities for vulnerable populations.
# of participants age 55+ who participated in recreation
programming (virtual and in person) Output 	6,830 	7,896 	6,182 	8,000
# of participants completing special recreation program 	Output 	872 	956 	837 	1,000
Scholarship dollars granted. 	Output, Equity $214,988 $232,363 $277,607 $265,000
Activity: Provide healthy food and meal options to residents.
# of meals served through the Summer Meals Program 	Output, Equity 43,559 	36,565 	40,000 	40,000
# Vendors at the Downtown Evanston Farmers’ Market. 	Output 	58 	55 	71 	65
# of meals served through the Senior Congregate Meal program 	Output, Equity 	4,810 	5,105 	5,300 	5,306
Activity: Deliver a diversity of recreational opportunities to community members
# total recreation program participants 	Output 	40,000 	32,317 	29,618 	35,000
# of summer camp participants 	Output 	4,403 	4,434 	4,395 	4,500
Activity: Increase food/concession service in 5 Parks and Rec spaces
Revenue generated by new food/concession service 	Output 	x 	24,000 	125,000 	160,000
Number of Parks and Rec spaces where food/concession reveunue
will be provided Output 	x 	3 	4 	5
Activity: Increase # of volunteers annually
Increase # of volunteers annually by 15% 	Output 	x 	375 	350 	400
Activity: Increase call types by 50% by 3rd quarter of 2025
Increase # of CARE Team call types by 3rd quarter of 2025 	Output 	x 	10 	10 	10
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 	43 	72 	75
Develop strategies to increase retention by 60%: enhancing
sponsor benefits, improving communication, or offering early
renewal discounts.
Output 	x 	60%
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Factors Impacting 2026 Budget
The increasing number of youth requesting employment through MSYEP continues to be challenging to manage,
given the uncertainties of how many youth will apply for employment.
Staffing continues to be problematic for the Department overall but specifically in maintenance operations.
The opening of the new Fifth Ward School and other possible closure of other schools could affect the execution of
specific programs including numbers of those enrolled in those programs.
The department will see an overall increase in seasonal employee expenses as the minimum wage continues to
increase.
An increased demand for outdoor recreation programming will cause an increase in contractual programming
expenses.
Many programs and services executed by the Department continue to represent the City’s values but are not
revenue generating. Decreasing or eliminating any of the Department’s programs and services could have disastrous
effects for the community overall.
Upcoming Initiatives
To establish metrics for evaluating participant satisfaction and program success.
To establish formal partnership with District 202 and Northwestern University for shared use of space.
To create a Department-wide safety plan for all recreation spaces.
To Implement established work plans for each Division.
To implement Action Plans established by Parks and Green Strategic Plan.
To establish and implement program needs assessment survey.
To finalize and implement commercial use fitness permit policies and procedures.
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Summary
The Parks and Recreation Fund is projecting $10,701,500 in revenues (excluding $5,558,702 in transfers in from the General
Fund) and $15,380,202 in expenses (excluding $880,000 in transfers out)in the FY 2026 Budget.
The Parks and Recreation Department was categorized as part of the General Fund through FY 2025. Starting in FY 2026,
all Parks and Recreation operations that existed in the General Fund were reallocated to the newly created Parks and
Recreation Fund.
Prior to FY 2026, only Parks and Recreation Department revenues were recorded as revenues in the Parks and Recreation
Budget. The remaining expenses were subsidized by other General Fund revenues (sales taxes, home rule sales taxes, etc.).
Starting in FY 2026, a dedicated Property Tax and a Transfer from the General Fund to the Parks and Recreation Fund are
included as revenue to create a balanced budget in the Parks and Recreation Fund.
Revenues vs Expenditures Summary
Revenue Actual 	Revenue Budgeted 	Expenditure Actual 	Expenditure Budgeted
FY 2022 	FY 2023 	FY 2024 	FY 2025 	FY 2026
0
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
15,000,000
17,500,000
20,000,000
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Revenues by Source
2026 Projected Revenues by Source
Charges for Services 	$9,001,000 55.36%
Interfund Transfers 	$5,558,702 34.19%
Property Taxes 	$1,000,000 6.15%
Intergovernmental Revenue 	$536,000 	3.30%
Other Revenue 	$88,500 	0.54%
Licenses, Permits and Fees 	$76,000 	0.47%
Category 	FY 2023 Actual FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Property Taxes 	- 	- 	- 	$1,000,000 	-
Licenses, Permits and Fees 	$57,210 	$58,080 	$80,000 	$76,000 	-5.00%
Charges for Services 	$7,224,807 	$7,532,681 	$8,729,509 	$9,001,000 	3.11%
Intergovernmental Revenue 	$539,122 	$272,405 	$396,000 	$536,000 	35.35%
Other Revenue 	$51,384 	$120,717 	$500,500 	$88,500 	-82.32%
Interest Income 	$3,004 	- 	- 	- 	-
Interfund Transfers 	- 	- 	- 	$5,558,702 	-
Total Revenues 	$7,875,527 	$7,983,884 	$9,706,009 $16,260,202 	67.53%
16.3M
_
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Expenditures by Type
2026 Budgeted Expenditures by Type
Salary and Benefits 	$9,643,789 59.31%
Services and Supplies 	$5,498,313 33.81%
Interfund Transfers 	$455,000 	2.80%
Insurance and Other Chargebacks $425,000 	2.61%
Miscellaneous 	$213,100 	1.31%
Capital Outlay 	$25,000 	0.15%
Category 	FY 2023 Actual FY 2024 Actual FY 2025
Budget
FY 2026
Adopted
FY 2025 vs. FY
2026 (%)
Salary and Benefits 	$7,183,884 	$8,960,063 	$9,247,043 	$9,643,789 	4.29%
Services and Supplies 	$4,900,538 	$5,732,347 	$5,294,112 	$5,498,313 	3.86%
Miscellaneous 	$203,954 	$243,557 	$196,325 	$213,100 	8.54%
Capital Outlay 	$88,451 	$2,747,723 	$82,000 	$25,000 	-69.51%
Interfund Transfers 	$304,992 	$334,992 	$455,000 	$455,000 	0.00%
Insurance and Other
Chargebacks $475,806 	$485,070 	$486,500 	$425,000 	-12.64%
Total Expenditures 	$13,157,625 $18,503,751 $15,760,980 $16,260,202 	3.17%
Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Admin - Special Events
SPONSORSHIP FEES 	100.30.3500.52147 	- 	$1,550 	$25,000 	- 	-
SPECIAL EVENT REVENUE 100.30.3500.53569 	- 	$37,438 	$50,000 	- 	-
Holiday Food Drive
Revenue 100.30.3500.55166 	- 	- 	$10,000 	- 	-
SPONSORSHIP FEES 	130.30.3500.52147 	- 	- 	- 	$1,000 	-
SPECIAL EVENT REVENUE 130.30.3500.53569 	- 	- 	- 	$45,000 	-
Holiday Food Drive
Revenue 130.30.3500.55166 	- 	- 	- 	$10,000 	-
Total Admin - Special
Events - 	$38,988 	$85,000 	$56,000 	-34.12%
Rec. Mgmt. & General
Support
16.3M
_
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 100.30.3005.53565 	$36,857 	$32,741 	- 	- 	-
SPECIAL EVENT REVENUE 100.30.3005.53569 	$26,831 	$35,249 	$25,000 	- 	-
OFFICER & GENTLEMEN 	100.30.3005.55312 	$1,000 	- 	$1,000 	- 	-
PROPERTY SALES AND
RENTAL 100.30.3005.56010 	$73,785 	$4,822 	- 	- 	-
MISCELLANEOUS
REVENUE 100.30.3005.56045 	- 	- 	$410,000 	- 	-
MARKET LINK VOUCHERS 100.30.3005.56049 	-$95 	- 	- 	- 	-
PROPERTY TAXES 	130.30.3005.51015 	- 	- 	- $1,000,000 	-
SPECIAL EVENT REVENUE 130.30.3005.53569 	- 	- 	- 	$25,000 	-
TRANSFER FROM
GENERAL FUND 130.30.3005.57005 	- 	- 	- $5,558,702 	-
Total Rec. Mgmt. & General
Support $138,378 	$72,812 	$436,000 $6,583,702 1,410.02%
Farmer's Market
FARMERS' MARKET
LICENSES 100.30.3015.52045 	$57,160 	$56,530 	$55,000 	- 	-
DONATIONS 	100.30.3015.56011 	$6,615 	$3,020 	$3,500 	- 	-
MISCELLANEOUS
REVENUE 100.30.3015.56045 	- 	$380 	$5,000 	- 	-
MARKET LINK VOUCHERS 100.30.3015.56049 	-$53,076 	$44,103 	$35,000 	- 	-
FARMERS' MARKET
LICENSES 130.30.3015.52045 	- 	- 	- 	$65,000 	-
SPONSORSHIP FEES 	130.30.3015.52147 	- 	- 	- 	$10,000 	-
DONATIONS 	130.30.3015.56011 	- 	- 	- 	$10,000 	-
MISCELLANEOUS
REVENUE 130.30.3015.56045 	- 	- 	- 	$1,500 	-
MARKET LINK VOUCHERS 130.30.3015.56049 	- 	- 	- 	$35,000 	-
Total Farmer's Market 	$10,699 	$104,033 	$98,500 	$121,500 	23.35%
Rec General Support
GRANTS AND AID 	100.30.3020.55251 	$20,989 	- 	- 	- 	-
Total Rec General Support 	$20,989 	- 	- 	- 	-
Crown Community Center
BEV SNACK VENDING
MACHINE 100.30.3030.53200 	$13,807 	$12,290 	$10,000 	- 	-
CONCESSIONS 	100.30.3030.53203 	- 	- 	$100,000 	- 	-
RECREATION PROGRAM
FEES 100.30.3030.53565 $2,481,314 $2,641,993 $3,200,000 	- 	-
GRANTS AND AID 	100.30.3030.55251 	$449,494 	$132,950 	$90,000 	- 	-
MISCELLANEOUS
REVENUE 100.30.3030.56045 	- 	$1,748 	$3,500 	- 	-
BEV SNACK VENDING
MACHINE 130.30.3030.53200 	- 	- 	- 	$10,000 	-
CONCESSIONS 	130.30.3030.53203 	- 	- 	- 	$50,000 	-
RECREATION PROGRAM
FEES 130.30.3030.53565 	- 	- 	- $3,200,000 	-
GRANTS AND AID 	130.30.3030.55251 	- 	- 	- 	$130,000 	-
MISCELLANEOUS
REVENUE 130.30.3030.56045 	- 	- 	- 	$3,500 	-
Total Crown Community
Center $2,944,614 $2,788,980 $3,403,500 $3,393,500 	-0.29%
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Chandler Community
Center
BEV SNACK VENDING
MACHINE 100.30.3035.53200 	$1,304 	$1,593 	$1,000 	- 	-
RECREATION PROGRAM
FEES 100.30.3035.53565 $1,088,160 $1,039,659 	$950,000 	- 	-
MISCELLANEOUS
REVENUE 100.30.3035.56045 	- 	- 	$500 	- 	-
BEV SNACK VENDING
MACHINE 130.30.3035.53200 	- 	- 	- 	$1,000 	-
RECREATION PROGRAM
FEES 130.30.3035.53565 	- 	- 	- $1,300,000 	-
MISCELLANEOUS
REVENUE 130.30.3035.56045 	- 	- 	- 	$500 	-
Total Chandler Community
Center $1,089,464 $1,041,252 	$951,500 $1,301,500 	36.78%
Fleetwood Jourdain Com
Ct
BEV SNACK VENDING
MACHINE 100.30.3040.53200 	$2,283 	$3,746 	$2,000 	- 	-
CONCESSIONS 	100.30.3040.53203 	- 	- 	$10,000 	- 	-
RECREATION - CHARGES
FOR SERVICES 100.30.3040.53560 	- 	$38,587 	- 	- 	-
RECREATION PROGRAM
FEES 100.30.3040.53565 	$179,151 	$213,401 	$220,000 	- 	-
GRANTS AND AID 	100.30.3040.55251 	$67,640 	$139,456 	$75,000 	- 	-
BEV SNACK VENDING
MACHINE 130.30.3040.53200 	- 	- 	- 	$2,000 	-
CONCESSIONS 	130.30.3040.53203 	- 	- 	- 	$10,000 	-
RECREATION - CHARGES
FOR SERVICES 130.30.3040.53560 	- 	- 	- 	$30,000 	-
RECREATION PROGRAM
FEES 130.30.3040.53565 	- 	- 	- 	$240,000 	-
GRANTS AND AID 	130.30.3040.55251 	- 	- 	- 	$140,000 	-
Total Fleetwood Jourdain
Com Ct $249,073 	$395,190 	$307,000 	$422,000 	37.46%
Fleetwood/Jourdain Theatr
RECREATION PROGRAM
FEES 100.30.3045.53565 	$35,347 	$33,186 	$20,000 	- 	-
DONATIONS 	100.30.3045.56011 	$4,066 	$30,259 	$18,000 	- 	-
RECREATION PROGRAM
FEES 130.30.3045.53565 	- 	- 	- 	$20,000 	-
DONATIONS 	130.30.3045.56011 	- 	- 	- 	$18,000 	-
Total Fleetwood/Jourdain
Theatr $39,413 	$63,445 	$38,000 	$38,000 	0.00%
Recreation Outreach
Program
RECREATION PROGRAM
FEES 100.30.3050.53565 	$232,046 	$192,493 	- 	- 	-
GRANTS AND AID 	100.30.3050.55251 	- 	- 	$230,000 	- 	-
GRANTS AND AID 	130.30.3050.55251 	- 	- 	- 	$230,000 	-
Total Recreation Outreach
Program $232,046 	$192,493 	$230,000 	$230,000 	0.00%
Levy Center Senior Services
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BEV SNACK VENDING
MACHINE 100.30.3055.53200 	$2,775 	$1,926 	$1,500 	- 	-
RECREATION PROGRAM
FEES 100.30.3055.53565 	$723,068 	$687,054 	$675,000 	- 	-
SENIOR TAXI COUPON
SALES 100.30.3055.53640 	$59,322 	$54,818 	$60,000 	- 	-
Aging Well Conference
Revenues 100.30.3055.56016 	- 	$7,400 	$5,000 	- 	-
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3055.56067 	$671 	$11,821 	$5,000 	- 	-
BEV SNACK VENDING
MACHINE 130.30.3055.53200 	- 	- 	- 	$1,500 	-
RECREATION PROGRAM
FEES 130.30.3055.53565 	- 	- 	- 	$720,000 	-
REIMBURSEMENTS 	130.30.3055.53632 	- 	- 	- 	$5,000 	-
SENIOR TAXI COUPON
SALES 130.30.3055.53640 	- 	- 	- 	$60,000 	-
GRANTS AND AID 	130.30.3055.55251 	- 	- 	- 	$36,000 	-
MISCELLANEOUS
REVENUE 130.30.3055.56045 	- 	- 	- 	$5,000 	-
Total Levy Center Senior
Services $785,836 	$763,020 	$746,500 	$827,500 	10.85%
Boat Ramp Operations
RECREATION PROGRAM
FEES 100.30.3065.53565 	$267,112 	$264,941 	$250,000 	- 	-
RECREATION PROGRAM
FEES 130.30.3065.53565 	- 	- 	- 	$250,000 	-
Total Boat Ramp
Operations $267,112 	$264,941 	$250,000 	$250,000 	0.00%
Beaches
CONCESSIONS 	100.30.3080.53203 	- 	- 	$107,100 	- 	-
RECREATION PROGRAM
FEES 100.30.3080.53565 	$652,815 	$734,989 	$560,000 	- 	-
RECREATION -
DEFERRED REVENUE 100.30.3080.53566 	$6,416 	- 	- 	- 	-
CONCESSIONS 	130.30.3080.53203 	- 	- 	- 	$75,000 	-
RECREATION PROGRAM
FEES 130.30.3080.53565 	- 	- 	- 	$700,000 	-
Total Beaches 	$659,231 	$734,989 	$667,100 	$775,000 	16.17%
Pooch Park
RECREATION PROGRAM
FEES 100.30.3081.53565 	$10,435 	$3,500 	$10,000 	- 	-
Total Pooch Park 	$10,435 	$3,500 	$10,000 	- 	-
Crown Ice Rink
RECREATION PROGRAM
FEES 100.30.3095.53565 	- 	-$1,579 	- 	- 	-
Total Crown Ice Rink 	- 	-$1,579 	- 	- 	-
Sports Leagues
CONCESSIONS 	100.30.3100.53203 	- 	- 	$25,000 	- 	-
RECREATION PROGRAM
FEES 100.30.3100.53565 	- 	$220,060 	$266,409 	- 	-
CONCESSIONS 	130.30.3100.53203 	- 	- 	- 	$25,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 130.30.3100.53565 	- 	- 	- 	$200,000 	-
Total Sports Leagues 	- 	$220,060 	$291,409 	$225,000 	-22.79%
Special Recreation
RECREATION PROGRAM
FEES 100.30.3130.53565 	$81,335 	$82,816 	$100,000 	- 	-
REIMBURSEMENTS-
SERVICES AND SUPPLIES 100.30.3130.56067 	$2,373 	$521 	- 	- 	-
RECREATION PROGRAM
FEES 130.30.3130.53565 	- 	- 	- 	$100,000 	-
Total Special Recreation 	$83,708 	$83,337 	$100,000 	$100,000 	0.00%
Park Rental
RECREATION PROGRAM
FEES 100.30.3131.53565 	$58,674 	$62,776 	$60,000 	- 	-
Total Park Rental 	$58,674 	$62,776 	$60,000 	- 	-
Summer Playgrounds
RECREATION PROGRAM
FEES 100.30.3135.53565 	$625 	- 	- 	- 	-
Total Summer Playgrounds 	$625 	- 	- 	- 	-
Park Service Unit
RECREATION PROGRAM
FEES 100.30.3150.53565 	- 	- 	$90,000 	- 	-
RECREATION PROGRAM
FEES 130.30.3150.53565 	- 	- 	- 	$60,000 	-
Total Park Service Unit 	- 	- 	$90,000 	$60,000 	-33.33%
Community Relations
FARMERS' MARKET
LICENSES 100.30.3205.52045 	$50 	- 	- 	- 	-
Total Community Relations 	$50 	- 	- 	- 	-
Gibbs-Morrison Cultural
Center
RECREATION PROGRAM
FEES 100.30.3225.53565 	-$15,932 	-$13,553 	- 	- 	-
INTEREST REVENUE -
LEASES 100.30.3225.56504 	$3,004 	- 	- 	- 	-
RTU AMORTIZATION -
LEASES 100.30.3225.56750 	$16,645 	$16,644 	- 	- 	-
Total Gibbs-Morrison
Cultural Center $3,717 	$3,091 	- 	- 	-
Access Rec - South End
CONCESSIONS 	100.30.3505.53203 	- 	- 	$120,000 	- 	-
RECREATION PROGRAM
FEES 100.30.3505.53565 	- 	$45,960 	$739,000 	- 	-
CONCESSIONS 	130.30.3505.53203 	- 	- 	- 	$75,000 	-
RECREATION PROGRAM
FEES 130.30.3505.53565 	- 	- 	- 	$664,000 	-
Total Access Rec - South
End - 	$45,960 	$859,000 	$739,000 	-13.97%
Ecology Center
RECREATION PROGRAM
FEES 100.30.3605.53565 	$592,762 	$400,059 	$375,000 	- 	-
DONATIONS 	100.30.3605.56011 	$400 	- 	$5,000 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION PROGRAM
FEES 130.30.3605.53565 	- 	- 	- 	$425,000 	-
Total Ecology Center 	$593,162 	$400,059 	$380,000 	$425,000 	11.84%
Noyes Cultural Arts Center
BEV SNACK VENDING
MACHINE 100.30.3710.53200 	$568 	$598 	$500 	- 	-
RECREATION PROGRAM
FEES 100.30.3710.53565 	$329,940 	$342,901 	$342,000 	- 	-
BEV SNACK VENDING
MACHINE 130.30.3710.53200 	- 	- 	- 	$500 	-
RECREATION PROGRAM
FEES 130.30.3710.53565 	- 	- 	- 	$352,000 	-
Total Noyes Cultural Arts
Center $330,508 	$343,499 	$342,500 	$352,500 	2.92%
Cultural Arts Programs
RECREATION PROGRAM
FEES 100.30.3720.53565 	$357,794 	$363,038 	$360,000 	- 	-
RECREATION PROGRAM
FEES 130.30.3720.53565 	- 	- 	- 	$360,000 	-
Total Cultural Arts
Programs $357,794 	$363,038 	$360,000 	$360,000 	0.00%
Total Revenues 	$7,875,527 $7,983,884 $9,706,009 $16,260,202 	67.53%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Farmer's Market
REGULAR PAY 	100.30.3015.61010 	$2,410 	$536 	- 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3015.61011 	- 	$298 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3015.61060 	$32,055 	$22,213 	$30,000 	- 	-
SOCIAL SECURITY 	100.30.3015.61725 	$2,137 	$1,429 	- 	- 	-
MEDICARE 	100.30.3015.61730 	$500 	$334 	- 	- 	-
PRINTING 	100.30.3015.62210 	$1,510 	$328 	$2,500 	- 	-
MEMBERSHIP DUES 	100.30.3015.62360 	- 	- 	$300 	- 	-
RENTALS 	100.30.3015.62375 	$1,881 	- 	$1,700 	- 	-
OTHER PROGRAM COSTS 	100.30.3015.62490 	$37,418 	$70,342 	$31,000 	- 	-
CLOTHING 	100.30.3015.65020 	- 	- 	$500 	- 	-
FOOD 	100.30.3015.65025 	$2,089 	$1,993 	$500 	- 	-
JANITORIAL SUPPLIES 	100.30.3015.65040 	$1,548 	- 	$100 	- 	-
OFFICE SUPPLIES 	100.30.3015.65095 	$2,292 	$79 	$200 	- 	-
RECREATION SUPPLIES 	100.30.3015.65110 	$1,966 	$767 	$2,000 	- 	-
SEASONAL EMPLOYEES 	130.30.3015.61060 	- 	- 	- 	$30,000 	-
SOCIAL SECURITY 	130.30.3015.61725 	- 	- 	- 	$372 	-
MEDICARE 	130.30.3015.61730 	- 	- 	- 	$87 	-
PRINTING 	130.30.3015.62210 	- 	- 	- 	$2,500 	-
TRAINING & TRAVEL 	130.30.3015.62295 	- 	- 	- 	$200 	-
-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEMBERSHIP DUES 	130.30.3015.62360 	- 	- 	- 	$300 	-
OTHER PROGRAM COSTS 	130.30.3015.62490 	- 	- 	- 	$35,000 	-
CLOTHING 	130.30.3015.65020 	- 	- 	- 	$500 	-
FOOD 	130.30.3015.65025 	- 	- 	- 	$2,000 	-
JANITORIAL SUPPLIES 	130.30.3015.65040 	- 	- 	- 	$100 	-
MINOR EQUIPMENT &
TOOLS 130.30.3015.65085 	- 	- 	- 	$1,700 	-
OFFICE SUPPLIES 	130.30.3015.65095 	- 	- 	- 	$200 	-
RECREATION SUPPLIES 	130.30.3015.65110 	- 	- 	- 	$2,000 	-
Total Farmer's Market 	$85,807 	$98,318 	$68,800 	$74,959 	8.95%
Youth Engagement Division
OTHER PROGRAM COSTS 	100.30.3215.62490 	$331 	- 	- 	- 	-
Total Youth Engagement
Division $331 	- 	- 	- 	-
Rec. Mgmt. & General Support
REGULAR PAY 	100.30.3005.61010 	$849,485 $1,240,160 $1,102,713 	- 	-
PERMANENT PART-TIME 	100.30.3005.61050 	- 	$767 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3005.61060 	$36,878 	$19,043 	$33,000 	- 	-
OVERTIME PAY 	100.30.3005.61110 	$2,415 	$10,819 	$5,050 	- 	-
TERMINATION PAYOUTS 	100.30.3005.61415 	$728 	- 	- 	- 	-
COMP / VACATION PAYOUTS 100.30.3005.61430 	- 	$15,302 	- 	- 	-
HEALTH INSURANCE 	100.30.3005.61510 	$123,641 	$166,480 	$137,853 	- 	-
VISION INSURANCE 	100.30.3005.61513 	$181 	$302 	$222 	- 	-
LIFE INSURANCE 	100.30.3005.61615 	$610 	$857 	$770 	- 	-
AUTO ALLOWANCE 	100.30.3005.61625 	$7,673 	$9,060 	$7,335 	- 	-
CELL PHONE ALLOWANCE 	100.30.3005.61626 	$3,375 	$4,254 	$2,964 	- 	-
IMRF 	100.30.3005.61710 	$28,788 	$37,282 	$46,208 	- 	-
SOCIAL SECURITY 	100.30.3005.61725 	$52,165 	$74,798 	$65,981 	- 	-
MEDICARE 	100.30.3005.61730 	$12,563 	$18,279 	$16,140 	- 	-
ADVERTISING 	100.30.3005.62205 	$2,121 	$1,337 	- 	- 	-
PRINTING 	100.30.3005.62210 	$2,277 	$2,051 	- 	- 	-
TRAINING & TRAVEL 	100.30.3005.62295 	$24,176 	$18,289 	$17,000 	- 	-
RENTAL OF AUTO-FLEET
MAINTENANCE 100.30.3005.62305 	$99,996 	$129,996 	$130,000 	- 	-
RENTAL OF AUTO
REPLACEMENT 100.30.3005.62309 	$30,000 	$30,000 	$150,000 	- 	-
POSTAGE 	100.30.3005.62315 	$63 	$83 	- 	- 	-
MEMBERSHIP DUES 	100.30.3005.62360 	$1,479 	$1,510 	$4,433 	- 	-
RENTALS 	100.30.3005.62375 	$18 	$1,052 	- 	- 	-
OTHER PROGRAM COSTS 	100.30.3005.62490 	$42,939 	$95,037 	$60,000 	- 	-
COMMUNITY PICNIC-
SPECIAL EVENTS 100.30.3005.62513 	$1,281 	-$44 	- 	- 	-
Cradle to Career
Programming 100.30.3005.62647 	- 	- 	$50,000 	- 	-
LEASE PAYMENTS 	100.30.3005.62655 	$73,785 	$2,500 	- 	- 	-
CREDIT CARD FEES 	100.30.3005.62705 	$145,471 	$197,871 	$100,000 	- 	-
Holiday Food Drive Expenses 100.30.3005.62996 	$13,005 	$7,571 	- 	- 	-
FOOD 	100.30.3005.65025 	$6,319 	$6,779 	$670 	- 	-
LICENSING/REGULATORY
SUPP 100.30.3005.65045 	$4,200 	$1,488 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3005.65085 	- 	$3,285 	- 	- 	-
OFFICE SUPPLIES 	100.30.3005.65095 	$5,494 	$1,766 	$6,000 	- 	-
RECREATION SUPPLIES 	100.30.3005.65110 	$3,008 	$3,315 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
FURNITURE & FIXTURES 	100.30.3005.65625 	$400 	- 	- 	- 	-
TRANSFER TO INSURANCE -
RISK 100.30.3005.66030 	$472,500 	$486,504 	$486,500 	- 	-
REGULAR PAY 	130.30.3005.61010 	- 	- 	- $1,167,570 	-
SEASONAL EMPLOYEES 	130.30.3005.61060 	- 	- 	- 	$33,000 	-
OVERTIME PAY 	130.30.3005.61110 	- 	- 	- 	$5,050 	-
HEALTH INSURANCE 	130.30.3005.61510 	- 	- 	- 	$165,020 	-
VISION INSURANCE 	130.30.3005.61513 	- 	- 	- 	$261 	-
LIFE INSURANCE 	130.30.3005.61615 	- 	- 	- 	$816 	-
AUTO ALLOWANCE 	130.30.3005.61625 	- 	- 	- 	$8,010 	-
CELL PHONE ALLOWANCE 	130.30.3005.61626 	- 	- 	- 	$3,414 	-
IMRF 	130.30.3005.61710 	- 	- 	- 	$59,114 	-
SOCIAL SECURITY 	130.30.3005.61725 	- 	- 	- 	$69,813 	-
MEDICARE 	130.30.3005.61730 	- 	- 	- 	$17,749 	-
TRAINING & TRAVEL 	130.30.3005.62295 	- 	- 	- 	$17,000 	-
RENTAL OF AUTO-FLEET
MAINTENANCE 130.30.3005.62305 	- 	- 	- 	$130,000 	-
RENTAL OF AUTO
REPLACEMENT 130.30.3005.62309 	- 	- 	- 	$150,000 	-
MEMBERSHIP DUES 	130.30.3005.62360 	- 	- 	- 	$4,500 	-
OTHER PROGRAM COSTS 	130.30.3005.62490 	- 	- 	- 	$110,000 	-
CREDIT CARD FEES 	130.30.3005.62705 	- 	- 	- 	$100,000 	-
FOOD 	130.30.3005.65025 	- 	- 	- 	$700 	-
OFFICE SUPPLIES 	130.30.3005.65095 	- 	- 	- 	$6,000 	-
TRANSFER TO INSURANCE -
RISK 130.30.3005.66030 	- 	- 	- 	$425,000 	-
Total Rec. Mgmt. & General
Support $2,047,032 $2,587,793 $2,422,839 $2,473,017 	2.07%
Rec General Support
CELL PHONE ALLOWANCE 	100.30.3020.61626 	$101 	- 	- 	- 	-
RECREATION SUPPLIES 	100.30.3020.65110 	$170 	- 	- 	- 	-
Total Rec General Support 	$271 	- 	- 	- 	-
Park Utilities
ELECTRICITY 	100.30.3025.64005 	$48,956 	$135,894 	- 	- 	-
NATURAL GAS 	100.30.3025.64015 	$10,876 	$12,011 	- 	- 	-
JANITORIAL SUPPLIES 	100.30.3025.65040 	$291 	$144 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3025.65085 	$2,161 	$4,443 	- 	- 	-
Total Park Utilities 	$62,284 	$152,492 	- 	- 	-
Crown Community Center
REGULAR PAY 	100.30.3030.61010 	$1,326,452 $1,559,321 $1,631,978 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3030.61011 	$213,118 	$223,585 	$251,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3030.61013 	$227,923 	$72,164 	$96,000 	- 	-
PERMANENT PART-TIME 	100.30.3030.61050 	$205,935 	$325,254 	$449,536 	- 	-
SEASONAL EMPLOYEES 	100.30.3030.61060 	$289,283 	$280,838 	$295,000 	- 	-
OVERTIME PAY 	100.30.3030.61110 	$45,476 	$63,303 	$40,000 	- 	-
TERMINATION PAYOUTS 	100.30.3030.61415 	$9,894 	$1,190 	- 	- 	-
COMP / VACATION PAYOUTS 100.30.3030.61430 	$2,155 	$2,715 	- 	- 	-
HEALTH INSURANCE 	100.30.3030.61510 	$199,811 	$213,146 	$219,096 	- 	-
VISION INSURANCE 	100.30.3030.61513 	$316 	$224 	$228 	- 	-
LIFE INSURANCE 	100.30.3030.61615 	$331 	$421 	$480 	- 	-
AUTO ALLOWANCE 	100.30.3030.61625 	$450 	$900 	$900 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CELL PHONE ALLOWANCE 	100.30.3030.61626 	$996 	$1,584 	$1,584 	- 	-
SHOE ALLOWANCE 	100.30.3030.61630 	$1,080 	$2,535 	$2,535 	- 	-
IMRF 	100.30.3030.61710 	$56,522 	$55,964 	$88,444 	- 	-
SOCIAL SECURITY 	100.30.3030.61725 	$141,650 	$154,105 	$129,366 	- 	-
MEDICARE 	100.30.3030.61730 	$33,128 	$36,041 	$30,255 	- 	-
ADVERTISING 	100.30.3030.62205 	$2,477 	$1,904 	- 	- 	-
PRINTING 	100.30.3030.62210 	$1,787 	$353 	$2,500 	- 	-
OFFICE EQUIPMENT MAINT 100.30.3030.62235 	$14 	$90 	- 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3030.62245 	$19,954 	$25,576 	$23,100 	- 	-
CROWN CENTER SYSTEMS
REPAIR 100.30.3030.62251 	$88,051 	$36,496 	$82,000 	- 	-
TRAINING & TRAVEL 	100.30.3030.62295 	$11,188 	$9,985 	$15,000 	- 	-
MEMBERSHIP DUES 	100.30.3030.62360 	$14,981 	$17,755 	$14,000 	- 	-
RENTALS 	100.30.3030.62375 	$60 	$2,176 	- 	- 	-
PRESCHOOL GRANT
EXPENSE 100.30.3030.62479 	$3,558 	- 	- 	- 	-
OTHER PROGRAM COSTS 	100.30.3030.62490 	$19,344 	$14,749 	$7,000 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3030.62495 	$895 	- 	$1,500 	- 	-
INSTRUCTOR SERVICES 	100.30.3030.62505 	$109,773 	$90,009 	$82,000 	- 	-
FIELD TRIPS 	100.30.3030.62507 	$59,713 	$55,908 	$36,000 	- 	-
SPORTS OFFICIALS 	100.30.3030.62508 	$6,752 	- 	$5,500 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3030.62509 	$3,997 	$286,605 	$165,000 	- 	-
SECURITY ALARM
CONTRACTS 100.30.3030.62518 	$2,577 	$4,422 	$2,100 	- 	-
ELECTRICITY 	100.30.3030.64005 	$307,257 	$376,311 	$260,000 	- 	-
NATURAL GAS 	100.30.3030.64015 	$62,033 	$65,856 	$80,000 	- 	-
TELECOMMUNICATIONS -
WIRELESS 100.30.3030.64540 	$640 	- 	- 	- 	-
CLOTHING 	100.30.3030.65020 	$7,323 	$4,067 	$15,000 	- 	-
FOOD 	100.30.3030.65025 	$31,149 	$30,185 	$40,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3030.65040 	$30,269 	$41,766 	$40,000 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3030.65050 	$12,028 	$6,918 	$12,000 	- 	-
OFFICE/OTHER EQT MTN
MATL 100.30.3030.65070 	$7,330 	$6,898 	$5,000 	- 	-
MEDICAL & LAB SUPPLIES 	100.30.3030.65075 	$901 	$1,557 	$2,500 	- 	-
OFFICE SUPPLIES 	100.30.3030.65095 	$4,640 	$4,888 	$4,000 	- 	-
RECREATION SUPPLIES 	100.30.3030.65110 	$86,869 	$82,187 	$70,000 	- 	-
FITNESS INCENTIVE 	100.30.3030.65141 	$500 	$500 	- 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.30.3030.66049 	- 	$806 	- 	- 	-
TRANSFER TO CROWN
MAINTENANCE FUND 100.30.3030.66158 	$174,996 	$174,996 	$175,000 	- 	-
REGULAR PAY 	130.30.3030.61010 	- 	- 	- $1,789,752 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3030.61011 	- 	- 	- 	$168,235 	-
PROGRAM ASSISTANTS 	130.30.3030.61013 	- 	- 	- 	$14,000 	-
PERMANENT PART-TIME 	130.30.3030.61050 	- 	- 	- 	$462,964 	-
SEASONAL EMPLOYEES 	130.30.3030.61060 	- 	- 	- 	$295,000 	-
OVERTIME PAY 	130.30.3030.61110 	- 	- 	- 	$40,000 	-
HEALTH INSURANCE 	130.30.3030.61510 	- 	- 	- 	$245,829 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VISION INSURANCE 	130.30.3030.61513 	- 	- 	- 	$264 	-
LIFE INSURANCE 	130.30.3030.61615 	- 	- 	- 	$491 	-
AUTO ALLOWANCE 	130.30.3030.61625 	- 	- 	- 	$900 	-
CELL PHONE ALLOWANCE 	130.30.3030.61626 	- 	- 	- 	$2,448 	-
SHOE ALLOWANCE 	130.30.3030.61630 	- 	- 	- 	$2,990 	-
IMRF 	130.30.3030.61710 	- 	- 	- 	$110,313 	-
SOCIAL SECURITY 	130.30.3030.61725 	- 	- 	- 	$182,363 	-
MEDICARE 	130.30.3030.61730 	- 	- 	- 	$42,662 	-
PRINTING 	130.30.3030.62210 	- 	- 	- 	$2,500 	-
OTHER EQMT
MAINTENANCE 130.30.3030.62245 	- 	- 	- 	$23,100 	-
CROWN CENTER SYSTEMS
REPAIR 130.30.3030.62251 	- 	- 	- 	$25,000 	-
TRAINING & TRAVEL 	130.30.3030.62295 	- 	- 	- 	$15,000 	-
MEMBERSHIP DUES 	130.30.3030.62360 	- 	- 	- 	$18,000 	-
OTHER PROGRAM COSTS 	130.30.3030.62490 	- 	- 	- 	$14,000 	-
LICENSED PEST CONTROL
SERVICES 130.30.3030.62495 	- 	- 	- 	$1,500 	-
INSTRUCTOR SERVICES 	130.30.3030.62505 	- 	- 	- 	$82,000 	-
FIELD TRIPS 	130.30.3030.62507 	- 	- 	- 	$36,000 	-
SPORTS OFFICIALS 	130.30.3030.62508 	- 	- 	- 	$12,000 	-
SERVICE AGREEMENTS/
CONTRACTS 130.30.3030.62509 	- 	- 	- 	$165,000 	-
SECURITY ALARM
CONTRACTS 130.30.3030.62518 	- 	- 	- 	$2,100 	-
ELECTRICITY 	130.30.3030.64005 	- 	- 	- 	$260,000 	-
NATURAL GAS 	130.30.3030.64015 	- 	- 	- 	$80,000 	-
CLOTHING 	130.30.3030.65020 	- 	- 	- 	$5,000 	-
FOOD 	130.30.3030.65025 	- 	- 	- 	$40,000 	-
JANITORIAL SUPPLIES 	130.30.3030.65040 	- 	- 	- 	$30,000 	-
BLDG MAINTENANCE
MATERIAL 130.30.3030.65050 	- 	- 	- 	$8,000 	-
OFFICE/OTHER EQT MTN
MATL 130.30.3030.65070 	- 	- 	- 	$10,000 	-
MEDICAL & LAB SUPPLIES 	130.30.3030.65075 	- 	- 	- 	$2,500 	-
OFFICE SUPPLIES 	130.30.3030.65095 	- 	- 	- 	$5,000 	-
RECREATION SUPPLIES 	130.30.3030.65110 	- 	- 	- 	$80,000 	-
TRANSFER TO CROWN
MAINTENANCE FUND 130.30.3030.66158 	- 	- 	- 	$175,000 	-
Total Crown Community
Center $3,825,573 $4,336,254 $4,375,602 $4,449,911 	1.70%
Chandler Community Center
REGULAR PAY 	100.30.3035.61010 	$108,881 	$164,613 	$166,887 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3035.61011 	$67,545 	$73,443 	$75,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3035.61013 	$1,369 	$6,982 	- 	- 	-
PERMANENT PART-TIME 	100.30.3035.61050 	$141,177 	$148,833 	$114,750 	- 	-
SEASONAL EMPLOYEES 	100.30.3035.61060 	$108,677 	$198,290 	$125,000 	- 	-
OVERTIME PAY 	100.30.3035.61110 	$10,424 	$17,199 	$10,000 	- 	-
HEALTH INSURANCE 	100.30.3035.61510 	$9,310 	$18,322 	$19,024 	- 	-
LIFE INSURANCE 	100.30.3035.61615 	$56 	$63 	$66 	- 	-
CELL PHONE ALLOWANCE 	100.30.3035.61626 	$150 	$360 	$360 	- 	-
SHOE ALLOWANCE 	100.30.3035.61630 	$540 	$460 	$460 	- 	-
IMRF 	100.30.3035.61710 	$6,204 	$7,742 	$10,707 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SOCIAL SECURITY 	100.30.3035.61725 	$27,041 	$37,468 	$17,513 	- 	-
MEDICARE 	100.30.3035.61730 	$6,324 	$8,763 	$4,096 	- 	-
ADVERTISING 	100.30.3035.62205 	- 	$143 	- 	- 	-
OFFICE EQUIPMENT MAINT 100.30.3035.62235 	- 	$41,210 	- 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3035.62245 	- 	$31 	- 	- 	-
TRAINING & TRAVEL 	100.30.3035.62295 	$3,158 	$2,029 	$4,000 	- 	-
POSTAGE 	100.30.3035.62315 	$172 	- 	- 	- 	-
MEMBERSHIP DUES 	100.30.3035.62360 	$381 	$302 	$800 	- 	-
OTHER PROGRAM COSTS 	100.30.3035.62490 	$68,111 	$9,360 	- 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3035.62495 	$396 	$40 	$700 	- 	-
INSTRUCTOR SERVICES 	100.30.3035.62505 	$477,338 	$439,746 	$500,000 	- 	-
WORK- STUDY 	100.30.3035.62506 	$137 	- 	- 	- 	-
FIELD TRIPS 	100.30.3035.62507 	$15,647 	$13,850 	$10,000 	- 	-
OTHER CHARGES-
CHARGEBACK 100.30.3035.62740 	- 	-$1,818 	- 	- 	-
MISCELLANEOUS 	100.30.3035.62770 	$352 	$209 	- 	- 	-
ELECTRICITY 	100.30.3035.64005 	$10,715 	$6,350 	- 	- 	-
NATURAL GAS 	100.30.3035.64015 	$5,519 	$6,060 	- 	- 	-
CLOTHING 	100.30.3035.65020 	$7,322 	$1,369 	$5,000 	- 	-
FOOD 	100.30.3035.65025 	$780 	$1,142 	$1,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3035.65040 	$2,330 	$3,583 	$1,000 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3035.65050 	$1,617 	$392 	$2,300 	- 	-
OFFICE/OTHER EQT MTN
MATL 100.30.3035.65070 	$107 	- 	$200 	- 	-
SAFETY EQUIPMENT 	100.30.3035.65090 	$797 	$1,428 	$500 	- 	-
OFFICE SUPPLIES 	100.30.3035.65095 	$1,351 	$183 	$500 	- 	-
RECREATION SUPPLIES 	100.30.3035.65110 	$19,957 	$20,126 	$20,000 	- 	-
REGULAR PAY 	130.30.3035.61010 	- 	- 	- 	$226,190 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3035.61011 	- 	- 	- 	$75,000 	-
PERMANENT PART-TIME 	130.30.3035.61050 	- 	- 	- 	$133,661 	-
SEASONAL EMPLOYEES 	130.30.3035.61060 	- 	- 	- 	$200,000 	-
OVERTIME PAY 	130.30.3035.61110 	- 	- 	- 	$18,000 	-
HEALTH INSURANCE 	130.30.3035.61510 	- 	- 	- 	$34,897 	-
LIFE INSURANCE 	130.30.3035.61615 	- 	- 	- 	$124 	-
AUTO ALLOWANCE 	130.30.3035.61625 	- 	- 	- 	$450 	-
CELL PHONE ALLOWANCE 	130.30.3035.61626 	- 	- 	- 	$612 	-
SHOE ALLOWANCE 	130.30.3035.61630 	- 	- 	- 	$690 	-
IMRF 	130.30.3035.61710 	- 	- 	- 	$17,736 	-
SOCIAL SECURITY 	130.30.3035.61725 	- 	- 	- 	$40,589 	-
MEDICARE 	130.30.3035.61730 	- 	- 	- 	$9,497 	-
TRAINING & TRAVEL 	130.30.3035.62295 	- 	- 	- 	$4,000 	-
MEMBERSHIP DUES 	130.30.3035.62360 	- 	- 	- 	$800 	-
LICENSED PEST CONTROL
SERVICES 130.30.3035.62495 	- 	- 	- 	$700 	-
INSTRUCTOR SERVICES 	130.30.3035.62505 	- 	- 	- 	$600,000 	-
FIELD TRIPS 	130.30.3035.62507 	- 	- 	- 	$10,000 	-
CLOTHING 	130.30.3035.65020 	- 	- 	- 	$5,000 	-
FOOD 	130.30.3035.65025 	- 	- 	- 	$1,000 	-
JANITORIAL SUPPLIES 	130.30.3035.65040 	- 	- 	- 	$1,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BLDG MAINTENANCE
MATERIAL 130.30.3035.65050 	- 	- 	- 	$2,500 	-
SAFETY EQUIPMENT 	130.30.3035.65090 	- 	- 	- 	$500 	-
OFFICE SUPPLIES 	130.30.3035.65095 	- 	- 	- 	$1,000 	-
RECREATION SUPPLIES 	130.30.3035.65110 	- 	- 	- 	$20,000 	-
Total Chandler Community
Center $1,103,884 $1,228,273 $1,089,863 $1,403,946 	28.82%
Fleetwood Jourdain Com Ct
REGULAR PAY 	100.30.3040.61010 	$425,655 	$510,397 	$534,266 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3040.61011 	$12,461 	$19,435 	$13,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3040.61013 	$33,876 	$38,990 	$35,000 	- 	-
PERMANENT PART-TIME 	100.30.3040.61050 	$123,098 	$122,448 	$62,717 	- 	-
SEASONAL EMPLOYEES 	100.30.3040.61060 	$147,439 	$62,816 	$100,000 	- 	-
OVERTIME PAY 	100.30.3040.61110 	$6,741 	$15,284 	$7,000 	- 	-
TERMINATION PAYOUTS 	100.30.3040.61415 	$7,090 	$33,221 	- 	- 	-
COMP / VACATION PAYOUTS 100.30.3040.61430 	$4,396 	- 	- 	- 	-
HEALTH INSURANCE 	100.30.3040.61510 	$75,327 	$76,748 	$81,651 	- 	-
VISION INSURANCE 	100.30.3040.61513 	$225 	$257 	$264 	- 	-
LIFE INSURANCE 	100.30.3040.61615 	$232 	$252 	$272 	- 	-
AUTO ALLOWANCE 	100.30.3040.61625 	$900 	$825 	$900 	- 	-
CELL PHONE ALLOWANCE 	100.30.3040.61626 	$744 	$822 	$864 	- 	-
SHOE ALLOWANCE 	100.30.3040.61630 	$515 	$615 	$460 	- 	-
IMRF 	100.30.3040.61710 	$18,915 	$19,786 	$26,567 	- 	-
SOCIAL SECURITY 	100.30.3040.61725 	$46,518 	$48,951 	$37,151 	- 	-
MEDICARE 	100.30.3040.61730 	$10,809 	$11,448 	$8,689 	- 	-
PRINTING 	100.30.3040.62210 	$17 	- 	- 	- 	-
BLDG MAINTENANCE
SERVICES 100.30.3040.62225 	$5,550 	$5,705 	$6,500 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3040.62245 	$373 	$646 	$1,400 	- 	-
TRAINING & TRAVEL 	100.30.3040.62295 	$3,747 	$1,102 	$5,000 	- 	-
MEMBERSHIP DUES 	100.30.3040.62360 	$225 	- 	$1,335 	- 	-
OTHER PROGRAM COSTS 	100.30.3040.62490 	$1,005 	$461 	$5,000 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3040.62495 	$1,122 	$166 	$800 	- 	-
INSTRUCTOR SERVICES 	100.30.3040.62505 	$7,896 	$23,709 	$20,000 	- 	-
FIELD TRIPS 	100.30.3040.62507 	$25,043 	$25,917 	$25,500 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3040.62509 	- 	$250 	- 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3040.62511 	$2,347 	$10,964 	$3,500 	- 	-
CONTRACTUAL SERVICES
CHARGEBACK 100.30.3040.62525 	$508 	$2,157 	- 	- 	-
Holiday Food Drive Expenses 100.30.3040.62996 	$873 	$1,107 	- 	- 	-
ELECTRICITY 	100.30.3040.64005 	$31,302 	$32,303 	- 	- 	-
NATURAL GAS 	100.30.3040.64015 	$8,673 	$10,086 	- 	- 	-
CLOTHING 	100.30.3040.65020 	$1,562 	$4,478 	$6,000 	- 	-
FOOD 	100.30.3040.65025 	$51,538 	$57,022 	$55,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3040.65040 	$7,415 	$7,683 	$8,700 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3040.65050 	$85 	$672 	- 	- 	-
OFFICE SUPPLIES 	100.30.3040.65095 	$1,628 	$1,364 	$3,000 	- 	-
RECREATION SUPPLIES 	100.30.3040.65110 	$32,184 	$20,995 	$30,000 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 	130.30.3040.61010 	- 	- 	- 	$608,866 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3040.61011 	- 	- 	- 	$13,000 	-
PROGRAM ASSISTANTS 	130.30.3040.61013 	- 	- 	- 	$35,000 	-
PERMANENT PART-TIME 	130.30.3040.61050 	- 	- 	- 	$53,375 	-
SEASONAL EMPLOYEES 	130.30.3040.61060 	- 	- 	- 	$120,000 	-
OVERTIME PAY 	130.30.3040.61110 	- 	- 	- 	$7,000 	-
HEALTH INSURANCE 	130.30.3040.61510 	- 	- 	- 	$116,764 	-
VISION INSURANCE 	130.30.3040.61513 	- 	- 	- 	$226 	-
LIFE INSURANCE 	130.30.3040.61615 	- 	- 	- 	$244 	-
AUTO ALLOWANCE 	130.30.3040.61625 	- 	- 	- 	$900 	-
CELL PHONE ALLOWANCE 	130.30.3040.61626 	- 	- 	- 	$1,224 	-
SHOE ALLOWANCE 	130.30.3040.61630 	- 	- 	- 	$690 	-
IMRF 	130.30.3040.61710 	- 	- 	- 	$34,044 	-
SOCIAL SECURITY 	130.30.3040.61725 	- 	- 	- 	$48,127 	-
MEDICARE 	130.30.3040.61730 	- 	- 	- 	$12,186 	-
ADVERTISING 	130.30.3040.62205 	- 	- 	- 	$500 	-
BLDG MAINTENANCE
SERVICES 130.30.3040.62225 	- 	- 	- 	$6,500 	-
OTHER EQMT
MAINTENANCE 130.30.3040.62245 	- 	- 	- 	$1,400 	-
TRAINING & TRAVEL 	130.30.3040.62295 	- 	- 	- 	$5,000 	-
MEMBERSHIP DUES 	130.30.3040.62360 	- 	- 	- 	$1,300 	-
OTHER PROGRAM COSTS 	130.30.3040.62490 	- 	- 	- 	$7,500 	-
LICENSED PEST CONTROL
SERVICES 130.30.3040.62495 	- 	- 	- 	$800 	-
INSTRUCTOR SERVICES 	130.30.3040.62505 	- 	- 	- 	$20,000 	-
FIELD TRIPS 	130.30.3040.62507 	- 	- 	- 	$25,500 	-
ENTERTAIN/PERFORMER
SERV 130.30.3040.62511 	- 	- 	- 	$1,000 	-
CLOTHING 	130.30.3040.65020 	- 	- 	- 	$5,000 	-
FOOD 	130.30.3040.65025 	- 	- 	- 	$25,000 	-
JANITORIAL SUPPLIES 	130.30.3040.65040 	- 	- 	- 	$8,700 	-
OFFICE SUPPLIES 	130.30.3040.65095 	- 	- 	- 	$3,000 	-
RECREATION SUPPLIES 	130.30.3040.65110 	- 	- 	- 	$22,000 	-
Total Fleetwood Jourdain
Com Ct $1,098,037 $1,169,081 $1,080,536 $1,184,846 	9.65%
Fleetwood/Jourdain Theatr
REGULAR PAY 	100.30.3045.61010 	$77,714 	$95,375 	$97,596 	- 	-
PERMANENT PART-TIME 	100.30.3045.61050 	- 	$1,417 	- 	- 	-
HEALTH INSURANCE 	100.30.3045.61510 	$8,929 	$9,161 	$9,512 	- 	-
LIFE INSURANCE 	100.30.3045.61615 	$64 	$77 	$82 	- 	-
CELL PHONE ALLOWANCE 	100.30.3045.61626 	$150 	$330 	$360 	- 	-
IMRF 	100.30.3045.61710 	$2,615 	$2,862 	$3,661 	- 	-
SOCIAL SECURITY 	100.30.3045.61725 	$4,684 	$5,882 	$6,074 	- 	-
MEDICARE 	100.30.3045.61730 	$1,095 	$1,376 	$1,421 	- 	-
ADVERTISING 	100.30.3045.62205 	- 	$315 	- 	- 	-
PRINTING 	100.30.3045.62210 	$2,338 	$5,023 	$1,000 	- 	-
OTHER PROFESSIONAL
SERVICES 100.30.3045.62272 	- 	- 	$15,000 	- 	-
MEMBERSHIP DUES 	100.30.3045.62360 	$45 	- 	- 	- 	-
RENTALS 	100.30.3045.62375 	$911 	$881 	- 	- 	-
OTHER PROGRAM COSTS 	100.30.3045.62490 	$3,288 	$5,592 	$3,400 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
INSTRUCTOR SERVICES 	100.30.3045.62505 	$29,206 	$40,110 	$10,000 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3045.62511 	$19,900 	$21,600 	$33,000 	- 	-
RENTAL SERVICES 	100.30.3045.62515 	$3,321 	$9,641 	$5,000 	- 	-
CLOTHING 	100.30.3045.65020 	- 	- 	$2,000 	- 	-
FOOD 	100.30.3045.65025 	$887 	$1,869 	$2,000 	- 	-
OFFICE SUPPLIES 	100.30.3045.65095 	$90 	$100 	$500 	- 	-
RECREATION SUPPLIES 	100.30.3045.65110 	$3,579 	$4,941 	$1,000 	- 	-
REGULAR PAY 	130.30.3045.61010 	- 	- 	- 	$103,038 	-
HEALTH INSURANCE 	130.30.3045.61510 	- 	- 	- 	$10,340 	-
LIFE INSURANCE 	130.30.3045.61615 	- 	- 	- 	$87 	-
CELL PHONE ALLOWANCE 	130.30.3045.61626 	- 	- 	- 	$360 	-
IMRF 	130.30.3045.61710 	- 	- 	- 	$5,297 	-
SOCIAL SECURITY 	130.30.3045.61725 	- 	- 	- 	$6,411 	-
MEDICARE 	130.30.3045.61730 	- 	- 	- 	$1,500 	-
PRINTING 	130.30.3045.62210 	- 	- 	- 	$1,000 	-
OTHER PROFESSIONAL
SERVICES 130.30.3045.62272 	- 	- 	- 	$15,000 	-
OTHER PROGRAM COSTS 	130.30.3045.62490 	- 	- 	- 	$3,400 	-
INSTRUCTOR SERVICES 	130.30.3045.62505 	- 	- 	- 	$10,000 	-
ENTERTAIN/PERFORMER
SERV 130.30.3045.62511 	- 	- 	- 	$33,000 	-
RENTAL SERVICES 	130.30.3045.62515 	- 	- 	- 	$5,000 	-
CLOTHING 	130.30.3045.65020 	- 	- 	- 	$2,000 	-
FOOD 	130.30.3045.65025 	- 	- 	- 	$2,000 	-
OFFICE SUPPLIES 	130.30.3045.65095 	- 	- 	- 	$500 	-
RECREATION SUPPLIES 	130.30.3045.65110 	- 	- 	- 	$1,000 	-
Total Fleetwood/Jourdain
Theatr $158,816 	$206,551 	$191,606 	$199,933 	4.35%
Recreation Outreach Program
REGULAR PAY 	100.30.3050.61010 	$4,924 	- 	- 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3050.61011 	$998 	- 	- 	- 	-
PROGRAM ASSISTANTS 	100.30.3050.61013 	$41,280 	$59,711 	- 	- 	-
PERMANENT PART-TIME 	100.30.3050.61050 	$276 	- 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3050.61060 	$60,946 	$81,880 	$100,000 	- 	-
OVERTIME PAY 	100.30.3050.61110 	$201 	$1,475 	- 	- 	-
SHOE ALLOWANCE 	100.30.3050.61630 	$155 	$155 	- 	- 	-
IMRF 	100.30.3050.61710 	$1,019 	$897 	- 	- 	-
SOCIAL SECURITY 	100.30.3050.61725 	$6,744 	$8,880 	- 	- 	-
MEDICARE 	100.30.3050.61730 	$1,577 	$2,077 	- 	- 	-
PRINTING 	100.30.3050.62210 	- 	- 	$2,000 	- 	-
OTHER PROGRAM COSTS 	100.30.3050.62490 	- 	$145 	- 	- 	-
CLOTHING 	100.30.3050.65020 	$1,562 	$3,000 	$3,600 	- 	-
FOOD 	100.30.3050.65025 	$181,680 	$122,739 	$190,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3050.65040 	$1,757 	- 	- 	- 	-
OFFICE SUPPLIES 	100.30.3050.65095 	$392 	- 	$100 	- 	-
RECREATION SUPPLIES 	100.30.3050.65110 	$4,396 	$1,761 	- 	- 	-
SEASONAL EMPLOYEES 	130.30.3050.61060 	- 	- 	- 	$102,000 	-
SOCIAL SECURITY 	130.30.3050.61725 	- 	- 	- 	$6,200 	-
MEDICARE 	130.30.3050.61730 	- 	- 	- 	$1,450 	-
PRINTING 	130.30.3050.62210 	- 	- 	- 	$2,000 	-
SUMMER MEAL PROGRAM 	130.30.3050.63546 	- 	- 	- 	$120,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
CLOTHING 	130.30.3050.65020 	- 	- 	- 	$1,000 	-
FOOD 	130.30.3050.65025 	- 	- 	- 	$70,000 	-
RECREATION SUPPLIES 	130.30.3050.65110 	- 	- 	- 	$700 	-
Total Recreation Outreach
Program $307,907 	$282,720 	$295,700 	$303,350 	2.59%
Levy Center Senior Services
REGULAR PAY 	100.30.3055.61010 	$529,925 	$605,483 	$590,301 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3055.61011 	$38,702 	$34,330 	$44,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3055.61013 	$10,589 	$3,604 	$10,000 	- 	-
PERMANENT PART-TIME 	100.30.3055.61050 	$145,143 	$136,308 	$162,441 	- 	-
SEASONAL EMPLOYEES 	100.30.3055.61060 	$2,854 	$3,940 	$1,000 	- 	-
SPECIAL EVENT PAY 	100.30.3055.61062 	$1,188 	$966 	$2,000 	- 	-
OVERTIME PAY 	100.30.3055.61110 	$10,356 	$15,176 	$2,500 	- 	-
TERMINATION PAYOUTS 	100.30.3055.61415 	$334 	$645 	- 	- 	-
HEALTH INSURANCE 	100.30.3055.61510 	$77,762 	$73,023 	$74,859 	- 	-
VISION INSURANCE 	100.30.3055.61513 	$168 	$113 	$114 	- 	-
LIFE INSURANCE 	100.30.3055.61615 	$247 	$311 	$329 	- 	-
AUTO ALLOWANCE 	100.30.3055.61625 	$900 	$900 	$900 	- 	-
CELL PHONE ALLOWANCE 	100.30.3055.61626 	$1,074 	$1,584 	$1,584 	- 	-
SHOE ALLOWANCE 	100.30.3055.61630 	$1,620 	$1,380 	$1,380 	- 	-
IMRF 	100.30.3055.61710 	$22,032 	$21,102 	$32,317 	- 	-
SOCIAL SECURITY 	100.30.3055.61725 	$44,830 	$48,767 	$46,910 	- 	-
MEDICARE 	100.30.3055.61730 	$10,484 	$11,405 	$10,971 	- 	-
ADVERTISING 	100.30.3055.62205 	$2,382 	$1,243 	$2,000 	- 	-
PRINTING 	100.30.3055.62210 	$3,992 	$2,130 	$4,300 	- 	-
BLDG MAINTENANCE
SERVICES 100.30.3055.62225 	$956 	- 	- 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3055.62245 	$2,954 	$3,032 	$6,350 	- 	-
TRAINING & TRAVEL 	100.30.3055.62295 	$1,081 	$2,396 	$5,000 	- 	-
MEMBERSHIP DUES 	100.30.3055.62360 	$1,019 	$795 	$1,050 	- 	-
OTHER PROGRAM COSTS 	100.30.3055.62490 	$1,338 	$106 	- 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3055.62495 	$636 	- 	$750 	- 	-
INSTRUCTOR SERVICES 	100.30.3055.62505 	$268,849 	$319,361 	$272,700 	- 	-
FIELD TRIPS 	100.30.3055.62507 	$11,969 	$8,448 	$3,500 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3055.62509 	$4,424 	$9,073 	$4,800 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3055.62511 	$2,554 	$1,334 	$1,900 	- 	-
RENTAL SERVICES 	100.30.3055.62515 	$5,329 	$2,454 	$4,000 	- 	-
COUPON PMTS-CAB
SUBSIDY 100.30.3055.62695 	$124,234 	$142,874 	$125,000 	- 	-
ELECTRICITY 	100.30.3055.64005 	$47,225 	$56,264 	- 	- 	-
NATURAL GAS 	100.30.3055.64015 	$3,755 	$4,767 	- 	- 	-
CLOTHING 	100.30.3055.65020 	$861 	$909 	$4,000 	- 	-
FOOD 	100.30.3055.65025 	$56,984 	$51,798 	$43,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3055.65040 	$8,046 	$8,684 	$8,000 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3055.65050 	$7,661 	$21,202 	$20,000 	- 	-
OFFICE/OTHER EQT MTN
MATL 100.30.3055.65070 	- 	- 	$415 	- 	-
OFFICE SUPPLIES 	100.30.3055.65095 	$3,760 	$3,990 	$4,050 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
RECREATION SUPPLIES 	100.30.3055.65110 	$22,332 	$18,741 	$20,600 	- 	-
FITNESS INCENTIVE 	100.30.3055.65141 	$500 	$2,500 	- 	- 	-
Aging Well Conference
Expenses 100.30.3055.66461 	$2,804 	$3,056 	- 	- 	-
REGULAR PAY 	130.30.3055.61010 	- 	- 	- 	$518,528 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3055.61011 	- 	- 	- 	$60,000 	-
PROGRAM ASSISTANTS 	130.30.3055.61013 	- 	- 	- 	$12,000 	-
PERMANENT PART-TIME 	130.30.3055.61050 	- 	- 	- 	$212,762 	-
SEASONAL EMPLOYEES 	130.30.3055.61060 	- 	- 	- 	$1,000 	-
OVERTIME PAY 	130.30.3055.61110 	- 	- 	- 	$7,500 	-
HEALTH INSURANCE 	130.30.3055.61510 	- 	- 	- 	$74,373 	-
VISION INSURANCE 	130.30.3055.61513 	- 	- 	- 	$76 	-
LIFE INSURANCE 	130.30.3055.61615 	- 	- 	- 	$279 	-
AUTO ALLOWANCE 	130.30.3055.61625 	- 	- 	- 	$900 	-
CELL PHONE ALLOWANCE 	130.30.3055.61626 	- 	- 	- 	$1,224 	-
SHOE ALLOWANCE 	130.30.3055.61630 	- 	- 	- 	$1,840 	-
IMRF 	130.30.3055.61710 	- 	- 	- 	$36,852 	-
SOCIAL SECURITY 	130.30.3055.61725 	- 	- 	- 	$52,250 	-
MEDICARE 	130.30.3055.61730 	- 	- 	- 	$12,225 	-
ADVERTISING 	130.30.3055.62205 	- 	- 	- 	$2,000 	-
PRINTING 	130.30.3055.62210 	- 	- 	- 	$4,300 	-
OTHER EQMT
MAINTENANCE 130.30.3055.62245 	- 	- 	- 	$6,000 	-
TRAINING & TRAVEL 	130.30.3055.62295 	- 	- 	- 	$5,000 	-
MEMBERSHIP DUES 	130.30.3055.62360 	- 	- 	- 	$1,000 	-
LICENSED PEST CONTROL
SERVICES 130.30.3055.62495 	- 	- 	- 	$750 	-
INSTRUCTOR SERVICES 	130.30.3055.62505 	- 	- 	- 	$320,000 	-
FIELD TRIPS 	130.30.3055.62507 	- 	- 	- 	$10,000 	-
SERVICE AGREEMENTS/
CONTRACTS 130.30.3055.62509 	- 	- 	- 	$4,800 	-
ENTERTAIN/PERFORMER
SERV 130.30.3055.62511 	- 	- 	- 	$1,000 	-
RENTAL SERVICES 	130.30.3055.62515 	- 	- 	- 	$2,000 	-
COUPON PMTS-CAB
SUBSIDY 130.30.3055.62695 	- 	- 	- 	$125,000 	-
CLOTHING 	130.30.3055.65020 	- 	- 	- 	$4,000 	-
FOOD 	130.30.3055.65025 	- 	- 	- 	$43,000 	-
JANITORIAL SUPPLIES 	130.30.3055.65040 	- 	- 	- 	$12,000 	-
BLDG MAINTENANCE
MATERIAL 130.30.3055.65050 	- 	- 	- 	$10,000 	-
OFFICE SUPPLIES 	130.30.3055.65095 	- 	- 	- 	$4,100 	-
RECREATION SUPPLIES 	130.30.3055.65110 	- 	- 	- 	$20,600 	-
Total Levy Center Senior
Services $1,483,851 $1,624,194 $1,513,021 $1,567,359 	3.59%
Boat Ramp Operations
TESTING SERVICES 	100.30.3065.62165 	- 	$4,025 	$4,000 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3065.65050 	$74,167 	$112,592 	$115,000 	- 	-
RECREATION SUPPLIES 	100.30.3065.65110 	$7,165 	$6,995 	$4,650 	- 	-
TESTING SERVICES 	130.30.3065.62165 	- 	- 	- 	$4,000 	-
BLDG MAINTENANCE
MATERIAL 130.30.3065.65050 	- 	- 	- 	$115,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Total Boat Ramp Operations 	$81,332 	$123,612 	$123,650 	$119,000 	-3.76%
Beaches
REGULAR PAY 	100.30.3080.61010 	$182,542 	$200,121 	$205,843 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3080.61011 	$60 	- 	$8,000 	- 	-
PERMANENT PART-TIME 	100.30.3080.61050 	$4,660 	$2,263 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3080.61060 	$445,444 	$468,130 	$410,000 	- 	-
OVERTIME PAY 	100.30.3080.61110 	$53,055 	$35,864 	$36,800 	- 	-
HEALTH INSURANCE 	100.30.3080.61510 	$30,770 	$31,373 	$32,367 	- 	-
VISION INSURANCE 	100.30.3080.61513 	$38 	$38 	$38 	- 	-
LIFE INSURANCE 	100.30.3080.61615 	$144 	$164 	$173 	- 	-
AUTO ALLOWANCE 	100.30.3080.61625 	$900 	$900 	$900 	- 	-
CELL PHONE ALLOWANCE 	100.30.3080.61626 	$654 	$864 	$864 	- 	-
IMRF 	100.30.3080.61710 	$6,149 	$5,990 	$9,075 	- 	-
SOCIAL SECURITY 	100.30.3080.61725 	$42,304 	$43,509 	$12,872 	- 	-
MEDICARE 	100.30.3080.61730 	$9,894 	$10,176 	$3,011 	- 	-
ADVERTISING 	100.30.3080.62205 	$225 	- 	- 	- 	-
OFFICE EQUIPMENT MAINT 100.30.3080.62235 	- 	- 	$400 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3080.62245 	- 	- 	$600 	- 	-
TRAINING & TRAVEL 	100.30.3080.62295 	$6,497 	$139 	$18,100 	- 	-
MEMBERSHIP DUES 	100.30.3080.62360 	$324 	$530 	- 	- 	-
OTHER PROGRAM COSTS 	100.30.3080.62490 	$450 	$101 	$500 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3080.62495 	$490 	- 	$700 	- 	-
INSTRUCTOR SERVICES 	100.30.3080.62505 	$3,580 	$11,972 	$5,000 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3080.62509 	- 	$13,831 	- 	- 	-
ELECTRICITY 	100.30.3080.64005 	$574 	$457 	- 	- 	-
NATURAL GAS 	100.30.3080.64015 	$1,689 	$689 	- 	- 	-
CLOTHING 	100.30.3080.65020 	$9,726 	$8,288 	$8,000 	- 	-
FOOD 	100.30.3080.65025 	$6,687 	$8,629 	$41,343 	- 	-
PETROLEUM PRODUCTS 	100.30.3080.65035 	- 	- 	$500 	- 	-
JANITORIAL SUPPLIES 	100.30.3080.65040 	$583 	- 	$750 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3080.65050 	$794 	$73 	- 	- 	-
OFFICE/OTHER EQT MTN
MATL 100.30.3080.65070 	$137 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3080.65085 	- 	$541 	- 	- 	-
SAFETY EQUIPMENT 	100.30.3080.65090 	$4,417 	$7,180 	$5,000 	- 	-
OFFICE SUPPLIES 	100.30.3080.65095 	$458 	$350 	$1,000 	- 	-
RECREATION SUPPLIES 	100.30.3080.65110 	$30,214 	$38,133 	$30,000 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.30.3080.66049 	$1,795 	-$679 	- 	- 	-
REGULAR PAY 	130.30.3080.61010 	- 	- 	- 	$153,102 	-
SEASONAL EMPLOYEES 	130.30.3080.61060 	- 	- 	- 	$450,000 	-
OVERTIME PAY 	130.30.3080.61110 	- 	- 	- 	$20,000 	-
HEALTH INSURANCE 	130.30.3080.61510 	- 	- 	- 	$20,855 	-
VISION INSURANCE 	130.30.3080.61513 	- 	- 	- 	$38 	-
LIFE INSURANCE 	130.30.3080.61615 	- 	- 	- 	$129 	-
AUTO ALLOWANCE 	130.30.3080.61625 	- 	- 	- 	$450 	-
CELL PHONE ALLOWANCE 	130.30.3080.61626 	- 	- 	- 	$612 	-
IMRF 	130.30.3080.61710 	- 	- 	- 	$7,871 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SOCIAL SECURITY 	130.30.3080.61725 	- 	- 	- 	$38,699 	-
MEDICARE 	130.30.3080.61730 	- 	- 	- 	$9,051 	-
OTHER EQMT
MAINTENANCE 130.30.3080.62245 	- 	- 	- 	$1,000 	-
TRAINING & TRAVEL 	130.30.3080.62295 	- 	- 	- 	$3,100 	-
OTHER PROGRAM COSTS 	130.30.3080.62490 	- 	- 	- 	$500 	-
LICENSED PEST CONTROL
SERVICES 130.30.3080.62495 	- 	- 	- 	$700 	-
INSTRUCTOR SERVICES 	130.30.3080.62505 	- 	- 	- 	$20,000 	-
CLOTHING 	130.30.3080.65020 	- 	- 	- 	$8,000 	-
FOOD 	130.30.3080.65025 	- 	- 	- 	$30,000 	-
PETROLEUM PRODUCTS 	130.30.3080.65035 	- 	- 	- 	$500 	-
JANITORIAL SUPPLIES 	130.30.3080.65040 	- 	- 	- 	$750 	-
SAFETY EQUIPMENT 	130.30.3080.65090 	- 	- 	- 	$5,000 	-
OFFICE SUPPLIES 	130.30.3080.65095 	- 	- 	- 	$1,000 	-
RECREATION SUPPLIES 	130.30.3080.65110 	- 	- 	- 	$30,000 	-
Total Beaches 	$845,255 	$889,626 	$831,836 	$801,357 	-3.66%
Sports Leagues
REGULAR PAY 	100.30.3100.61010 	$50 	$396 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3100.61060 	- 	$4,786 	$22,900 	- 	-
OVERTIME PAY 	100.30.3100.61110 	$9,305 	$6,071 	- 	- 	-
HEALTH INSURANCE 	100.30.3100.61510 	$1,773 	$1,056 	- 	- 	-
VISION INSURANCE 	100.30.3100.61513 	$3 	$1 	- 	- 	-
LIFE INSURANCE 	100.30.3100.61615 	$2 	$1 	- 	- 	-
IMRF 	100.30.3100.61710 	$310 	$188 	- 	- 	-
SOCIAL SECURITY 	100.30.3100.61725 	$554 	$678 	- 	- 	-
MEDICARE 	100.30.3100.61730 	$130 	$159 	- 	- 	-
ADVERTISING 	100.30.3100.62205 	- 	- 	$100 	- 	-
MEMBERSHIP DUES 	100.30.3100.62360 	- 	- 	$150 	- 	-
OTHER PROGRAM COSTS 	100.30.3100.62490 	- 	$4,174 	- 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3100.62495 	$1,960 	- 	- 	- 	-
SPORTS OFFICIALS 	100.30.3100.62508 	- 	- 	$9,500 	- 	-
FOOD 	100.30.3100.65025 	- 	$750 	$8,250 	- 	-
RECREATION SUPPLIES 	100.30.3100.65110 	$29,925 	$16,192 	$45,800 	- 	-
SEASONAL EMPLOYEES 	130.30.3100.61060 	- 	- 	- 	$22,900 	-
SOCIAL SECURITY 	130.30.3100.61725 	- 	- 	- 	$1,420 	-
MEDICARE 	130.30.3100.61730 	- 	- 	- 	$332 	-
ADVERTISING 	130.30.3100.62205 	- 	- 	- 	$100 	-
MEMBERSHIP DUES 	130.30.3100.62360 	- 	- 	- 	$150 	-
SPORTS OFFICIALS 	130.30.3100.62508 	- 	- 	- 	$9,600 	-
FOOD 	130.30.3100.65025 	- 	- 	- 	$8,250 	-
RECREATION SUPPLIES 	130.30.3100.65110 	- 	- 	- 	$45,800 	-
Total Sports Leagues 	$44,011 	$34,451 	$86,700 	$88,552 	2.14%
Special Recreation
REGULAR PAY 	100.30.3130.61010 	$136,948 	$255,322 	$320,759 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3130.61011 	$212 	$10,050 	$10,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3130.61013 	$19,223 	$10,922 	$30,000 	- 	-
PERMANENT PART-TIME 	100.30.3130.61050 	$14,375 	$20,922 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3130.61060 	$230,695 	$367,295 	$217,743 	- 	-
OVERTIME PAY 	100.30.3130.61110 	$297 	$2,353 	$4,000 	- 	-
HEALTH INSURANCE 	100.30.3130.61510 	$12,540 	$24,174 	$36,647 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
VISION INSURANCE 	100.30.3130.61513 	$61 	$111 	$152 	- 	-
LIFE INSURANCE 	100.30.3130.61615 	$90 	$160 	$218 	- 	-
AUTO ALLOWANCE 	100.30.3130.61625 	$450 	$1,725 	$2,250 	- 	-
CELL PHONE ALLOWANCE 	100.30.3130.61626 	$151 	$714 	$1,008 	- 	-
IMRF 	100.30.3130.61710 	$4,537 	$8,281 	$14,274 	- 	-
SOCIAL SECURITY 	100.30.3130.61725 	$24,813 	$41,320 	$21,190 	- 	-
MEDICARE 	100.30.3130.61730 	$5,803 	$9,663 	$4,956 	- 	-
OTHER PROFESSIONAL
SERVICES 100.30.3130.62272 	- 	- 	$10,000 	- 	-
TRAINING & TRAVEL 	100.30.3130.62295 	$2,847 	$18,273 	$15,000 	- 	-
MEMBERSHIP DUES 	100.30.3130.62360 	$390 	$1,215 	$400 	- 	-
OTHER PROGRAM COSTS 	100.30.3130.62490 	$10,181 	$20,305 	$8,000 	- 	-
FIELD TRIPS 	100.30.3130.62507 	$7,660 	$39,301 	$56,946 	- 	-
CLOTHING 	100.30.3130.65020 	$2,267 	$3,048 	$6,000 	- 	-
FOOD 	100.30.3130.65025 	$5,270 	$5,933 	$5,000 	- 	-
MEDICAL & LAB SUPPLIES 	100.30.3130.65075 	$841 	$733 	$600 	- 	-
OFFICE SUPPLIES 	100.30.3130.65095 	$181 	$202 	$500 	- 	-
RECREATION SUPPLIES 	100.30.3130.65110 	$7,525 	$8,301 	$7,000 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.30.3130.66049 	$80 	$257 	- 	- 	-
REGULAR PAY 	130.30.3130.61010 	- 	- 	- 	$313,214 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3130.61011 	- 	- 	- 	$10,000 	-
PROGRAM ASSISTANTS 	130.30.3130.61013 	- 	- 	- 	$30,000 	-
SEASONAL EMPLOYEES 	130.30.3130.61060 	- 	- 	- 	$200,500 	-
OVERTIME PAY 	130.30.3130.61110 	- 	- 	- 	$4,000 	-
HEALTH INSURANCE 	130.30.3130.61510 	- 	- 	- 	$39,598 	-
VISION INSURANCE 	130.30.3130.61513 	- 	- 	- 	$152 	-
LIFE INSURANCE 	130.30.3130.61615 	- 	- 	- 	$227 	-
AUTO ALLOWANCE 	130.30.3130.61625 	- 	- 	- 	$2,250 	-
CELL PHONE ALLOWANCE 	130.30.3130.61626 	- 	- 	- 	$1,008 	-
IMRF 	130.30.3130.61710 	- 	- 	- 	$16,101 	-
SOCIAL SECURITY 	130.30.3130.61725 	- 	- 	- 	$34,750 	-
MEDICARE 	130.30.3130.61730 	- 	- 	- 	$7,768 	-
OTHER PROFESSIONAL
SERVICES 130.30.3130.62272 	- 	- 	- 	$10,000 	-
TRAINING & TRAVEL 	130.30.3130.62295 	- 	- 	- 	$15,000 	-
MEMBERSHIP DUES 	130.30.3130.62360 	- 	- 	- 	$400 	-
OTHER PROGRAM COSTS 	130.30.3130.62490 	- 	- 	- 	$8,000 	-
FIELD TRIPS 	130.30.3130.62507 	- 	- 	- 	$59,946 	-
CLOTHING 	130.30.3130.65020 	- 	- 	- 	$6,000 	-
FOOD 	130.30.3130.65025 	- 	- 	- 	$5,000 	-
MEDICAL & LAB SUPPLIES 	130.30.3130.65075 	- 	- 	- 	$600 	-
OFFICE SUPPLIES 	130.30.3130.65095 	- 	- 	- 	$500 	-
RECREATION SUPPLIES 	130.30.3130.65110 	- 	- 	- 	$7,000 	-
Total Special Recreation 	$487,436 	$850,579 	$772,643 	$772,014 	-0.08%
Park Rental
PERMANENT PART-TIME 	100.30.3131.61050 	$214 	- 	- 	- 	-
IMRF 	100.30.3131.61710 	$7 	- 	- 	- 	-
SOCIAL SECURITY 	100.30.3131.61725 	$13 	- 	- 	- 	-
MEDICARE 	100.30.3131.61730 	$3 	- 	- 	- 	-
Total Park Rental 	$238 	- 	- 	- 	-
Bus Program
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
REGULAR PAY 	100.30.3140.61010 	$21,224 	$357 	- 	- 	-
PERMANENT PART-TIME 	100.30.3140.61050 	$35,934 	$57,263 	$86,385 	- 	-
OVERTIME PAY 	100.30.3140.61110 	$527 	$291 	- 	- 	-
HEALTH INSURANCE 	100.30.3140.61510 	$25 	- 	- 	- 	-
VISION INSURANCE 	100.30.3140.61513 	- 	- 	- 	- 	-
IMRF 	100.30.3140.61710 	$1,508 	$1,022 	$2,068 	- 	-
SOCIAL SECURITY 	100.30.3140.61725 	$3,576 	$3,587 	$5,356 	- 	-
MEDICARE 	100.30.3140.61730 	$836 	$839 	$1,253 	- 	-
PERMANENT PART-TIME 	130.30.3140.61050 	- 	- 	- 	$89,601 	-
IMRF 	130.30.3140.61710 	- 	- 	- 	$2,493 	-
SOCIAL SECURITY 	130.30.3140.61725 	- 	- 	- 	$5,556 	-
MEDICARE 	130.30.3140.61730 	- 	- 	- 	$1,301 	-
Total Bus Program 	$63,631 	$63,359 	$95,061 	$98,951 	4.09%
Park Service Unit
REGULAR PAY 	100.30.3150.61010 	$27,843 	$1,131 	- 	- 	-
PERMANENT PART-TIME 	100.30.3150.61050 	$12,476 	- 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3150.61060 	$126,454 	$68,970 	$215,000 	- 	-
OVERTIME PAY 	100.30.3150.61110 	$5,260 	$485 	- 	- 	-
SHOE ALLOWANCE 	100.30.3150.61630 	$180 	- 	- 	- 	-
IMRF 	100.30.3150.61710 	$156 	- 	- 	- 	-
SOCIAL SECURITY 	100.30.3150.61725 	$10,677 	$4,374 	- 	- 	-
MEDICARE 	100.30.3150.61730 	$2,497 	$1,023 	- 	- 	-
CLOTHING 	100.30.3150.65020 	$600 	$1,393 	$5,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3150.65040 	$6,947 	$16,875 	$12,800 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3150.65050 	- 	$2,372 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3150.65085 	$291 	$1,722 	$1,000 	- 	-
RECREATION SUPPLIES 	100.30.3150.65110 	$81 	$910 	$2,000 	- 	-
WORKERS COMP TTD
PYMTS (NON SWORN) 100.30.3150.66049 	$1,431 	- 	- 	- 	-
SEASONAL EMPLOYEES 	130.30.3150.61060 	- 	- 	- 	$221,000 	-
SOCIAL SECURITY 	130.30.3150.61725 	- 	- 	- 	$13,330 	-
MEDICARE 	130.30.3150.61730 	- 	- 	- 	$3,118 	-
PRINTING 	130.30.3150.62210 	- 	- 	- 	$1,800 	-
CLOTHING 	130.30.3150.65020 	- 	- 	- 	$5,000 	-
JANITORIAL SUPPLIES 	130.30.3150.65040 	- 	- 	- 	$18,800 	-
MINOR EQUIPMENT &
TOOLS 130.30.3150.65085 	- 	- 	- 	$1,000 	-
Total Park Service Unit 	$194,893 	$99,255 	$235,800 	$264,048 	11.98%
Gibbs-Morrison Cultural
Center
PERMANENT PART-TIME 	100.30.3225.61050 	- 	- 	$22,230 	- 	-
TERMINATION PAYOUTS 	100.30.3225.61415 	$139 	- 	- 	- 	-
SOCIAL SECURITY 	100.30.3225.61725 	$9 	- 	$1,379 	- 	-
MEDICARE 	100.30.3225.61730 	$2 	- 	$323 	- 	-
BLDG MAINTENANCE
SERVICES 100.30.3225.62225 	- 	- 	$1,717 	- 	-
RECEPTION/ENTERTAINMEN 100.30.3225.62365 	- 	- 	$100 	- 	-
OTHER PROGRAM COSTS 	100.30.3225.62490 	- 	- 	$15,000 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3225.62495 	$681 	- 	$1,200 	- 	-
INSTRUCTOR SERVICES 	100.30.3225.62505 	- 	- 	$5,000 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
SERVICE AGREEMENTS/
CONTRACTS 100.30.3225.62509 	- 	- 	$5,000 	- 	-
ELECTRICITY 	100.30.3225.64005 	$3,145 	$287 	- 	- 	-
NATURAL GAS 	100.30.3225.64015 	$2,142 	$3,033 	- 	- 	-
FOOD 	100.30.3225.65025 	- 	- 	$1,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3225.65040 	$495 	$1,186 	$4,000 	- 	-
OFFICE SUPPLIES 	100.30.3225.65095 	- 	- 	$2,000 	- 	-
RECREATION SUPPLIES 	100.30.3225.65110 	$2,134 	- 	$5,000 	- 	-
BLDG MAINTENANCE
SERVICES 130.30.3225.62225 	- 	- 	- 	$1,717 	-
OTHER PROGRAM COSTS 	130.30.3225.62490 	- 	- 	- 	$15,000 	-
LICENSED PEST CONTROL
SERVICES 130.30.3225.62495 	- 	- 	- 	$1,200 	-
INSTRUCTOR SERVICES 	130.30.3225.62505 	- 	- 	- 	$5,000 	-
SERVICE AGREEMENTS/
CONTRACTS 130.30.3225.62509 	- 	- 	- 	$5,100 	-
FOOD 	130.30.3225.65025 	- 	- 	- 	$1,000 	-
JANITORIAL SUPPLIES 	130.30.3225.65040 	- 	- 	- 	$4,000 	-
OFFICE SUPPLIES 	130.30.3225.65095 	- 	- 	- 	$2,000 	-
RECREATION SUPPLIES 	130.30.3225.65110 	- 	- 	- 	$5,000 	-
Total Gibbs-Morrison Cultural
Center $8,745 	$4,506 	$63,949 	$40,017 	-37.42%
Community Responders
REGULAR PAY 	100.30.3300.61010 	- 	$154,377 	- 	- 	-
OVERTIME PAY 	100.30.3300.61110 	- 	$32,403 	- 	- 	-
HEALTH INSURANCE 	100.30.3300.61510 	- 	$13,960 	- 	- 	-
VISION INSURANCE 	100.30.3300.61513 	- 	$19 	- 	- 	-
LIFE INSURANCE 	100.30.3300.61615 	- 	$29 	- 	- 	-
AUTO ALLOWANCE 	100.30.3300.61625 	- 	$150 	- 	- 	-
CELL PHONE ALLOWANCE 	100.30.3300.61626 	- 	$252 	- 	- 	-
IMRF 	100.30.3300.61710 	- 	$5,628 	- 	- 	-
SOCIAL SECURITY 	100.30.3300.61725 	- 	$11,400 	- 	- 	-
MEDICARE 	100.30.3300.61730 	- 	$2,666 	- 	- 	-
TRAINING & TRAVEL 	100.30.3300.62295 	- 	$1,500 	- 	- 	-
CLOTHING 	100.30.3300.65020 	- 	$5,938 	- 	- 	-
FOOD 	100.30.3300.65025 	- 	$350 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3300.65085 	- 	$10,384 	- 	- 	-
OFFICE SUPPLIES 	100.30.3300.65095 	- 	$3,382 	- 	- 	-
FITNESS INCENTIVE 	100.30.3300.65141 	- 	$1,000 	- 	- 	-
Total Community Responders 	- 	$243,437 	- 	- 	-
Admin - Special Events
REGULAR PAY 	100.30.3500.61010 	- 	$39,033 	$78,387 	- 	-
PERMANENT PART-TIME 	100.30.3500.61050 	- 	$162 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3500.61060 	- 	$3,914 	$35,000 	- 	-
OVERTIME PAY 	100.30.3500.61110 	- 	$2,181 	$5,000 	- 	-
HEALTH INSURANCE 	100.30.3500.61510 	- 	$9,343 	$18,772 	- 	-
VISION INSURANCE 	100.30.3500.61513 	- 	$36 	$73 	- 	-
LIFE INSURANCE 	100.30.3500.61615 	- 	$32 	$66 	- 	-
CELL PHONE ALLOWANCE 	100.30.3500.61626 	- 	$252 	$504 	- 	-
IMRF 	100.30.3500.61710 	- 	$1,227 	$3,489 	- 	-
SOCIAL SECURITY 	100.30.3500.61725 	- 	$2,725 	$4,892 	- 	-
MEDICARE 	100.30.3500.61730 	- 	$637 	$1,144 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
ADVERTISING 	100.30.3500.62205 	- 	$938 	$7,525 	- 	-
PRINTING 	100.30.3500.62210 	- 	$659 	$5,966 	- 	-
MEMBERSHIP DUES 	100.30.3500.62360 	- 	$203 	$250 	- 	-
OTHER PROGRAM COSTS 	100.30.3500.62490 	- 	$6,706 	$6,000 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3500.62509 	- 	- 	$27,000 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3500.62511 	- 	$38,420 	$37,000 	- 	-
COMMUNITY PICNIC-
SPECIAL EVENTS 100.30.3500.62513 	- 	- 	$8,000 	- 	-
RENTAL SERVICES 	100.30.3500.62515 	- 	$13,178 	$20,635 	- 	-
Holiday Food Drive Expenses 100.30.3500.62996 	- 	$1,005 	$10,000 	- 	-
CLOTHING 	100.30.3500.65020 	- 	$1,975 	$3,000 	- 	-
FOOD 	100.30.3500.65025 	- 	$2,386 	$10,000 	- 	-
OFFICE SUPPLIES 	100.30.3500.65095 	- 	$168 	$1,000 	- 	-
RECREATION SUPPLIES 	100.30.3500.65110 	- 	$8,000 	$8,000 	- 	-
REGULAR PAY 	130.30.3500.61010 	- 	- 	- 	$82,766 	-
SEASONAL EMPLOYEES 	130.30.3500.61060 	- 	- 	- 	$15,200 	-
OVERTIME PAY 	130.30.3500.61110 	- 	- 	- 	$5,000 	-
HEALTH INSURANCE 	130.30.3500.61510 	- 	- 	- 	$20,068 	-
VISION INSURANCE 	130.30.3500.61513 	- 	- 	- 	$112 	-
LIFE INSURANCE 	130.30.3500.61615 	- 	- 	- 	$69 	-
CELL PHONE ALLOWANCE 	130.30.3500.61626 	- 	- 	- 	$504 	-
IMRF 	130.30.3500.61710 	- 	- 	- 	$4,255 	-
SOCIAL SECURITY 	130.30.3500.61725 	- 	- 	- 	$6,229 	-
MEDICARE 	130.30.3500.61730 	- 	- 	- 	$1,457 	-
ADVERTISING 	130.30.3500.62205 	- 	- 	- 	$7,500 	-
PRINTING 	130.30.3500.62210 	- 	- 	- 	$6,000 	-
TRAINING & TRAVEL 	130.30.3500.62295 	- 	- 	- 	$250 	-
OTHER PROGRAM COSTS 	130.30.3500.62490 	- 	- 	- 	$6,000 	-
SERVICE AGREEMENTS/
CONTRACTS 130.30.3500.62509 	- 	- 	- 	$27,000 	-
ENTERTAIN/PERFORMER
SERV 130.30.3500.62511 	- 	- 	- 	$23,000 	-
COMMUNITY PICNIC-
SPECIAL EVENTS 130.30.3500.62513 	- 	- 	- 	$8,000 	-
RENTAL SERVICES 	130.30.3500.62515 	- 	- 	- 	$20,700 	-
Holiday Food Drive Expenses 130.30.3500.62996 	- 	- 	- 	$10,000 	-
CLOTHING 	130.30.3500.65020 	- 	- 	- 	$3,000 	-
FOOD 	130.30.3500.65025 	- 	- 	- 	$10,000 	-
OFFICE SUPPLIES 	130.30.3500.65095 	- 	- 	- 	$1,000 	-
RECREATION SUPPLIES 	130.30.3500.65110 	- 	- 	- 	$8,000 	-
Total Admin - Special Events 	- 	$133,180 	$291,703 	$266,110 	-8.77%
Access Rec - South End
REGULAR PAY 	100.30.3505.61010 	- 	$63,193 	$174,805 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3505.61011 	- 	- 	$20,000 	- 	-
PROGRAM ASSISTANTS 	100.30.3505.61013 	- 	- 	$65,000 	- 	-
PERMANENT PART-TIME 	100.30.3505.61050 	- 	$735 	$121,820 	- 	-
SEASONAL EMPLOYEES 	100.30.3505.61060 	- 	$6,065 	$30,000 	- 	-
OVERTIME PAY 	100.30.3505.61110 	- 	- 	$5,000 	- 	-
HEALTH INSURANCE 	100.30.3505.61510 	- 	$11,792 	$32,367 	- 	-
VISION INSURANCE 	100.30.3505.61513 	- 	$13 	$38 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
LIFE INSURANCE 	100.30.3505.61615 	- 	- 	$1 	- 	-
IMRF 	100.30.3505.61710 	- 	$1,901 	$12,212 	- 	-
SOCIAL SECURITY 	100.30.3505.61725 	- 	$4,199 	$18,391 	- 	-
MEDICARE 	100.30.3505.61730 	- 	$982 	$4,302 	- 	-
CONSULTING SERVICES 	100.30.3505.62185 	- 	$2,499 	- 	- 	-
PRINTING 	100.30.3505.62210 	- 	$244 	- 	- 	-
OTHER EQMT
MAINTENANCE 100.30.3505.62245 	- 	$580 	- 	- 	-
OTHER PROFESSIONAL
SERVICES 100.30.3505.62272 	- 	$2,718 	- 	- 	-
TRAINING & TRAVEL 	100.30.3505.62295 	- 	$320 	$1,000 	- 	-
MEMBERSHIP DUES 	100.30.3505.62360 	- 	- 	$800 	- 	-
OTHER PROGRAM COSTS 	100.30.3505.62490 	- 	$1,539 	- 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3505.62495 	- 	- 	$500 	- 	-
INSTRUCTOR SERVICES 	100.30.3505.62505 	- 	$2,660 	$80,000 	- 	-
WORK- STUDY 	100.30.3505.62506 	- 	$140 	- 	- 	-
FIELD TRIPS 	100.30.3505.62507 	- 	- 	$2,000 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3505.62509 	- 	$60 	- 	- 	-
MISCELLANEOUS 	100.30.3505.62770 	- 	$10 	- 	- 	-
CLOTHING 	100.30.3505.65020 	- 	- 	$5,000 	- 	-
FOOD 	100.30.3505.65025 	- 	$1,546 	$45,000 	- 	-
JANITORIAL SUPPLIES 	100.30.3505.65040 	- 	$5,410 	$5,000 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3505.65050 	- 	$15,239 	$2,000 	- 	-
SAFETY EQUIPMENT 	100.30.3505.65090 	- 	$45 	$500 	- 	-
OFFICE SUPPLIES 	100.30.3505.65095 	- 	$5,569 	$1,500 	- 	-
RECREATION SUPPLIES 	100.30.3505.65110 	- 	$13,639 	$8,500 	- 	-
BUILDINGS 	100.30.3505.65510 	- $2,711,227 	- 	- 	-
REGULAR PAY 	130.30.3505.61010 	- 	- 	- 	$258,055 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3505.61011 	- 	- 	- 	$20,000 	-
PROGRAM ASSISTANTS 	130.30.3505.61013 	- 	- 	- 	$65,000 	-
PERMANENT PART-TIME 	130.30.3505.61050 	- 	- 	- 	$105,983 	-
SEASONAL EMPLOYEES 	130.30.3505.61060 	- 	- 	- 	$30,000 	-
OVERTIME PAY 	130.30.3505.61110 	- 	- 	- 	$5,000 	-
HEALTH INSURANCE 	130.30.3505.61510 	- 	- 	- 	$53,773 	-
VISION INSURANCE 	130.30.3505.61513 	- 	- 	- 	$38 	-
LIFE INSURANCE 	130.30.3505.61615 	- 	- 	- 	$1 	-
CELL PHONE ALLOWANCE 	130.30.3505.61626 	- 	- 	- 	$360 	-
IMRF 	130.30.3505.61710 	- 	- 	- 	$18,714 	-
SOCIAL SECURITY 	130.30.3505.61725 	- 	- 	- 	$30,034 	-
MEDICARE 	130.30.3505.61730 	- 	- 	- 	$7,026 	-
TRAINING & TRAVEL 	130.30.3505.62295 	- 	- 	- 	$1,000 	-
MEMBERSHIP DUES 	130.30.3505.62360 	- 	- 	- 	$800 	-
LICENSED PEST CONTROL
SERVICES 130.30.3505.62495 	- 	- 	- 	$500 	-
INSTRUCTOR SERVICES 	130.30.3505.62505 	- 	- 	- 	$80,000 	-
FIELD TRIPS 	130.30.3505.62507 	- 	- 	- 	$2,000 	-
CLOTHING 	130.30.3505.65020 	- 	- 	- 	$5,000 	-
FOOD 	130.30.3505.65025 	- 	- 	- 	$22,500 	-
JANITORIAL SUPPLIES 	130.30.3505.65040 	- 	- 	- 	$5,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
BLDG MAINTENANCE
MATERIAL 130.30.3505.65050 	- 	- 	- 	$2,000 	-
SAFETY EQUIPMENT 	130.30.3505.65090 	- 	- 	- 	$500 	-
OFFICE SUPPLIES 	130.30.3505.65095 	- 	- 	- 	$1,500 	-
RECREATION SUPPLIES 	130.30.3505.65110 	- 	- 	- 	$8,500 	-
Total Access Rec - South End 	- $2,852,325 	$635,735 	$723,284 	13.77%
Ecology Center
REGULAR PAY 	100.30.3605.61010 	$238,108 	$396,839 	$498,372 	- 	-
RECREATION INSTRUCTORS
REG PAY 100.30.3605.61011 	$81,575 	$97,609 	$130,000 	- 	-
PERMANENT PART-TIME 	100.30.3605.61050 	$18,106 	$16,239 	$23,715 	- 	-
SEASONAL EMPLOYEES 	100.30.3605.61060 	$137,717 	$242,271 	$137,000 	- 	-
OVERTIME PAY 	100.30.3605.61110 	$18,102 	$8,003 	$10,000 	- 	-
TERMINATION PAYOUTS 	100.30.3605.61415 	$337 	- 	- 	- 	-
HEALTH INSURANCE 	100.30.3605.61510 	$25,778 	$48,381 	$55,670 	- 	-
VISION INSURANCE 	100.30.3605.61513 	$56 	$148 	$148 	- 	-
LIFE INSURANCE 	100.30.3605.61615 	$118 	$159 	$234 	- 	-
AUTO ALLOWANCE 	100.30.3605.61625 	- 	$300 	$900 	- 	-
CELL PHONE ALLOWANCE 	100.30.3605.61626 	$210 	$888 	$1,224 	- 	-
SHOE ALLOWANCE 	100.30.3605.61630 	$360 	$460 	$230 	- 	-
IMRF 	100.30.3605.61710 	$8,689 	$11,765 	$20,424 	- 	-
SOCIAL SECURITY 	100.30.3605.61725 	$30,252 	$46,601 	$32,515 	- 	-
MEDICARE 	100.30.3605.61730 	$7,075 	$10,899 	$7,605 	- 	-
ADVERTISING 	100.30.3605.62205 	- 	$17 	- 	- 	-
PRINTING 	100.30.3605.62210 	$546 	$190 	$500 	- 	-
TRAINING & TRAVEL 	100.30.3605.62295 	$4,895 	$5,919 	$10,000 	- 	-
MEMBERSHIP DUES 	100.30.3605.62360 	$45 	$170 	$1,200 	- 	-
RENTALS 	100.30.3605.62375 	$115 	- 	- 	- 	-
OTHER PROGRAM COSTS 	100.30.3605.62490 	$8,633 	$5,700 	$8,000 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3605.62495 	$1,037 	- 	$800 	- 	-
INSTRUCTOR SERVICES 	100.30.3605.62505 	$7,674 	$9,474 	$5,000 	- 	-
FIELD TRIPS 	100.30.3605.62507 	$24,678 	$22,774 	$24,900 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3605.62511 	$975 	$4,361 	$1,975 	- 	-
SECURITY ALARM
CONTRACTS 100.30.3605.62518 	$1,061 	$142 	- 	- 	-
OTHER CONTRACTUAL
SERVICES 100.30.3605.62520 	$1,129 	$495 	$600 	- 	-
ELECTRICITY 	100.30.3605.64005 	$6,112 	$1,756 	- 	- 	-
NATURAL GAS 	100.30.3605.64015 	$2,645 	$1,251 	- 	- 	-
AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 	$1,602 	$2,185 	$6,533 	- 	-
CLOTHING 	100.30.3605.65020 	$13,783 	$3,137 	$12,000 	- 	-
FOOD 	100.30.3605.65025 	$4,856 	$4,533 	$6,500 	- 	-
JANITORIAL SUPPLIES 	100.30.3605.65040 	$3,962 	$515 	$3,600 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3605.65050 	$267 	- 	- 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3605.65085 	$2,053 	$466 	$1,000 	- 	-
OFFICE SUPPLIES 	100.30.3605.65095 	$964 	$1,810 	$2,900 	- 	-
RECREATION SUPPLIES 	100.30.3605.65110 	$27,599 	$9,977 	$11,100 	- 	-
REGULAR PAY 	130.30.3605.61010 	- 	- 	- 	$525,444 	-
RECREATION INSTRUCTORS
REG PAY 130.30.3605.61011 	- 	- 	- 	$130,000 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
PERMANENT PART-TIME 	130.30.3605.61050 	- 	- 	- 	$26,574 	-
SEASONAL EMPLOYEES 	130.30.3605.61060 	- 	- 	- 	$137,000 	-
OVERTIME PAY 	130.30.3605.61110 	- 	- 	- 	$10,000 	-
HEALTH INSURANCE 	130.30.3605.61510 	- 	- 	- 	$61,878 	-
VISION INSURANCE 	130.30.3605.61513 	- 	- 	- 	$149 	-
LIFE INSURANCE 	130.30.3605.61615 	- 	- 	- 	$248 	-
AUTO ALLOWANCE 	130.30.3605.61625 	- 	- 	- 	$900 	-
CELL PHONE ALLOWANCE 	130.30.3605.61626 	- 	- 	- 	$1,224 	-
SHOE ALLOWANCE 	130.30.3605.61630 	- 	- 	- 	$690 	-
IMRF 	130.30.3605.61710 	- 	- 	- 	$27,012 	-
SOCIAL SECURITY 	130.30.3605.61725 	- 	- 	- 	$51,577 	-
MEDICARE 	130.30.3605.61730 	- 	- 	- 	$12,067 	-
PRINTING 	130.30.3605.62210 	- 	- 	- 	$500 	-
TRAINING & TRAVEL 	130.30.3605.62295 	- 	- 	- 	$10,000 	-
MEMBERSHIP DUES 	130.30.3605.62360 	- 	- 	- 	$1,200 	-
OTHER PROGRAM COSTS 	130.30.3605.62490 	- 	- 	- 	$8,600 	-
LICENSED PEST CONTROL
SERVICES 130.30.3605.62495 	- 	- 	- 	$800 	-
INSTRUCTOR SERVICES 	130.30.3605.62505 	- 	- 	- 	$35,000 	-
FIELD TRIPS 	130.30.3605.62507 	- 	- 	- 	$24,900 	-
ENTERTAIN/PERFORMER
SERV 130.30.3605.62511 	- 	- 	- 	$6,300 	-
AGRI/BOTANICAL SUPPLIES 130.30.3605.65005 	- 	- 	- 	$6,500 	-
CLOTHING 	130.30.3605.65020 	- 	- 	- 	$12,000 	-
FOOD 	130.30.3605.65025 	- 	- 	- 	$6,500 	-
JANITORIAL SUPPLIES 	130.30.3605.65040 	- 	- 	- 	$4,000 	-
MINOR EQUIPMENT &
TOOLS 130.30.3605.65085 	- 	- 	- 	$1,000 	-
OFFICE SUPPLIES 	130.30.3605.65095 	- 	- 	- 	$2,500 	-
RECREATION SUPPLIES 	130.30.3605.65110 	- 	- 	- 	$11,100 	-
Total Ecology Center 	$681,113 	$955,433 $1,014,644 $1,115,663 	9.96%
NCAP- Noyes Cultural Fund
PERMANENT PART-TIME 	100.30.3706.61050 	$194 	- 	- 	- 	-
SOCIAL SECURITY 	100.30.3706.61725 	$12 	- 	- 	- 	-
MEDICARE 	100.30.3706.61730 	$3 	- 	- 	- 	-
Total NCAP- Noyes Cultural
Fund $209 	- 	- 	- 	-
Noyes Cultural Arts Center
REGULAR PAY 	100.30.3710.61010 	$88,373 	$93,177 	$92,212 	- 	-
PERMANENT PART-TIME 	100.30.3710.61050 	$49,129 	$52,444 	$81,751 	- 	-
SEASONAL EMPLOYEES 	100.30.3710.61060 	$1,473 	- 	- 	- 	-
OVERTIME PAY 	100.30.3710.61110 	$2,034 	$878 	$2,000 	- 	-
HEALTH INSURANCE 	100.30.3710.61510 	$24,555 	$25,192 	$26,157 	- 	-
LIFE INSURANCE 	100.30.3710.61615 	- 	- 	$1 	- 	-
CELL PHONE ALLOWANCE 	100.30.3710.61626 	$150 	$330 	$360 	- 	-
SHOE ALLOWANCE 	100.30.3710.61630 	$900 	$1,075 	$845 	- 	-
IMRF 	100.30.3710.61710 	$2,840 	$2,827 	$4,104 	- 	-
SOCIAL SECURITY 	100.30.3710.61725 	$8,547 	$8,904 	$10,861 	- 	-
MEDICARE 	100.30.3710.61730 	$1,999 	$2,082 	$2,540 	- 	-
BLDG MAINTENANCE
SERVICES 100.30.3710.62225 	- 	- 	$1,666 	- 	-
TRAINING & TRAVEL 	100.30.3710.62295 	$305 	$33 	$2,500 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
ELEVATOR CONTRACT
COSTS 100.30.3710.62425 	- 	- 	$2,660 	- 	-
LICENSED PEST CONTROL
SERVICES 100.30.3710.62495 	$585 	- 	$600 	- 	-
SECURITY ALARM
CONTRACTS 100.30.3710.62518 	$1,245 	$1,301 	$1,100 	- 	-
ELECTRICITY 	100.30.3710.64005 	$16,103 	$19,964 	- 	- 	-
NATURAL GAS 	100.30.3710.64015 	$10,234 	$12,019 	- 	- 	-
JANITORIAL SUPPLIES 	100.30.3710.65040 	$2,248 	$2,148 	$2,950 	- 	-
BLDG MAINTENANCE
MATERIAL 100.30.3710.65050 	$332 	$481 	$1,000 	- 	-
MINOR EQUIPMENT &
TOOLS 100.30.3710.65085 	$271 	$1,140 	$200 	- 	-
RECREATION SUPPLIES 	100.30.3710.65110 	$1,051 	$2,196 	$1,000 	- 	-
REGULAR PAY 	130.30.3710.61010 	- 	- 	- 	$97,335 	-
PERMANENT PART-TIME 	130.30.3710.61050 	- 	- 	- 	$65,383 	-
OVERTIME PAY 	130.30.3710.61110 	- 	- 	- 	$2,000 	-
HEALTH INSURANCE 	130.30.3710.61510 	- 	- 	- 	$28,433 	-
LIFE INSURANCE 	130.30.3710.61615 	- 	- 	- 	$1 	-
CELL PHONE ALLOWANCE 	130.30.3710.61626 	- 	- 	- 	$360 	-
SHOE ALLOWANCE 	130.30.3710.61630 	- 	- 	- 	$690 	-
IMRF 	130.30.3710.61710 	- 	- 	- 	$5,973 	-
SOCIAL SECURITY 	130.30.3710.61725 	- 	- 	- 	$10,156 	-
MEDICARE 	130.30.3710.61730 	- 	- 	- 	$2,377 	-
BLDG MAINTENANCE
SERVICES 130.30.3710.62225 	- 	- 	- 	$1,700 	-
TRAINING & TRAVEL 	130.30.3710.62295 	- 	- 	- 	$2,500 	-
OTHER PROGRAM COSTS 	130.30.3710.62490 	- 	- 	- 	$2,700 	-
LICENSED PEST CONTROL
SERVICES 130.30.3710.62495 	- 	- 	- 	$600 	-
SECURITY ALARM
CONTRACTS 130.30.3710.62518 	- 	- 	- 	$1,400 	-
JANITORIAL SUPPLIES 	130.30.3710.65040 	- 	- 	- 	$3,000 	-
BLDG MAINTENANCE
MATERIAL 130.30.3710.65050 	- 	- 	- 	$1,000 	-
RECREATION SUPPLIES 	130.30.3710.65110 	- 	- 	- 	$1,200 	-
Total Noyes Cultural Arts
Center $212,374 	$226,191 	$234,507 	$226,808 	-3.28%
Cultural Arts Programs
REGULAR PAY 	100.30.3720.61010 	$95,876 	$108,120 	$110,860 	- 	-
PERMANENT PART-TIME 	100.30.3720.61050 	$2,552 	$166 	- 	- 	-
SEASONAL EMPLOYEES 	100.30.3720.61060 	$120,028 	$134,488 	$122,000 	- 	-
OVERTIME PAY 	100.30.3720.61110 	$1,345 	$2,791 	- 	- 	-
HEALTH INSURANCE 	100.30.3720.61510 	$24,555 	$25,192 	$26,157 	- 	-
LIFE INSURANCE 	100.30.3720.61615 	$82 	$89 	$90 	- 	-
CELL PHONE ALLOWANCE 	100.30.3720.61626 	$150 	$360 	$360 	- 	-
IMRF 	100.30.3720.61710 	$3,370 	$3,212 	$4,934 	- 	-
SOCIAL SECURITY 	100.30.3720.61725 	$13,164 	$14,425 	$6,896 	- 	-
MEDICARE 	100.30.3720.61730 	$3,079 	$3,374 	$1,613 	- 	-
PRINTING 	100.30.3720.62210 	$118 	- 	- 	- 	-
OTHER PROFESSIONAL
SERVICES 100.30.3720.62272 	- 	- 	$4,000 	- 	-
TRAINING & TRAVEL 	100.30.3720.62295 	- 	$1,644 	- 	- 	-
POSTAGE 	100.30.3720.62315 	$117 	- 	- 	- 	-
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
MEMBERSHIP DUES 	100.30.3720.62360 	$45 	$45 	$700 	- 	-
OTHER PROGRAM COSTS 	100.30.3720.62490 	$3,203 	$1,968 	$2,425 	- 	-
INSTRUCTOR SERVICES 	100.30.3720.62505 	$25,625 	$18,998 	$27,000 	- 	-
WORK- STUDY 	100.30.3720.62506 	$1,766 	$691 	$4,000 	- 	-
FIELD TRIPS 	100.30.3720.62507 	$6,031 	$2,745 	$6,000 	- 	-
SERVICE AGREEMENTS/
CONTRACTS 100.30.3720.62509 	$7,205 	- 	$4,000 	- 	-
ENTERTAIN/PERFORMER
SERV 100.30.3720.62511 	$30,120 	- 	- 	- 	-
RENTAL SERVICES 	100.30.3720.62515 	- 	$3,700 	- 	- 	-
CLOTHING 	100.30.3720.65020 	$3,429 	$3,329 	$5,650 	- 	-
FOOD 	100.30.3720.65025 	$338 	$407 	$500 	- 	-
OFFICE SUPPLIES 	100.30.3720.65095 	$220 	- 	- 	- 	-
RECREATION SUPPLIES 	100.30.3720.65110 	$22,180 	$16,378 	$9,600 	- 	-
REGULAR PAY 	130.30.3720.61010 	- 	- 	- 	$114,198 	-
SEASONAL EMPLOYEES 	130.30.3720.61060 	- 	- 	- 	$122,000 	-
HEALTH INSURANCE 	130.30.3720.61510 	- 	- 	- 	$28,433 	-
LIFE INSURANCE 	130.30.3720.61615 	- 	- 	- 	$93 	-
CELL PHONE ALLOWANCE 	130.30.3720.61626 	- 	- 	- 	$360 	-
IMRF 	130.30.3720.61710 	- 	- 	- 	$5,870 	-
SOCIAL SECURITY 	130.30.3720.61725 	- 	- 	- 	$14,667 	-
MEDICARE 	130.30.3720.61730 	- 	- 	- 	$3,431 	-
MEMBERSHIP DUES 	130.30.3720.62360 	- 	- 	- 	$700 	-
OTHER PROGRAM COSTS 	130.30.3720.62490 	- 	- 	- 	$2,400 	-
INSTRUCTOR SERVICES 	130.30.3720.62505 	- 	- 	- 	$26,000 	-
WORK- STUDY 	130.30.3720.62506 	- 	- 	- 	$4,000 	-
FIELD TRIPS 	130.30.3720.62507 	- 	- 	- 	$6,000 	-
SERVICE AGREEMENTS/
CONTRACTS 130.30.3720.62509 	- 	- 	- 	$9,000 	-
CLOTHING 	130.30.3720.65020 	- 	- 	- 	$4,700 	-
FOOD 	130.30.3720.65025 	- 	- 	- 	$500 	-
RECREATION SUPPLIES 	130.30.3720.65110 	- 	- 	- 	$15,000 	-
Total Cultural Arts Programs 	$364,597 	$342,121 	$336,785 	$357,352 	6.11%
Other Wages
SALARY ADJUSTMENTS 	130.30.9988.61001 	- 	- 	- 	-$270,275 	-
Total Other Wages 	- 	- 	- 	-$270,275 	-
Total Expenditures 	$13,157,625 $18,503,751 $15,760,980 $16,260,202 	3.17%
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American Rescue Plan Act 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. The City is required to fully expend these
funds by the end of 2026 so the remaining fund balance is budgeted to be spent in this budget.
Summary
The American Rescue Plan Act (ARPA) Fund is projecting $300,000 in revenues (entirely interest income) and $10,838,341
in expenses (excluding $700,000 in transfers out) in the FY 2026 budget.
Revenues vs Expenditures Summary
Revenue Actual 	Revenue Budgeted 	Expenditures Actual
Expenditures Budgeted
2022 	2023 	2024 	2025 	2026
0
$5M
$10M
$15M
$20M
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Line Item Detail - Revenues
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
American Rescue Plan 	$8,937,837 $10,484,562 $650,000 $300,000 	-53.85%
Non-Departmental
American Rescue Plan
GRANTS AND AID 	170.99.1700.55251 $7,434,037 	$9,171,093 	- 	- 	-
INVESTMENT
INCOME 170.99.1700.56501 $1,467,919 	$1,292,942 $650,000 $300,000 	-53.85%
CHANGE IN
APPRECIATION /
DEPRECIATION ON
INVESTMENTS
170.99.1700.56585 	-$529 	$22,758 	- 	- 	-
REALIZED
GAIN/LOSS 170.99.1700.56586 	$36,410 	-$2,230 	- 	- 	-
Total American
Rescue Plan $8,937,837 $10,484,562 $650,000 $300,000 	-53.85%
Total Non-Departmental 	$8,937,837 $10,484,562 $650,000 $300,000 	-53.85%
Total Revenues 	$8,937,837 $10,484,562 $650,000 $300,000 	-53.85%
Line Item Detail - Expenses
Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
American Rescue Plan 	$7,434,037 $11,126,689 $18,062,975 $11,538,341 	-36.12%
Non-Departmental
American Rescue Plan
OTHER PROGRAM
COSTS 170.99.1700.62490 	$35,084 	$286,961 	- 	- 	-
FURNITURE &
FIXTURES 170.99.1700.65625 	$10,562 	- 	- 	- 	-
TRANSFER TO
GENERAL FUND 170.99.1700.66131 	- 	$417,200 	- 	- 	-
TRANSFER TO
PARKING FUND 170.99.1700.69505 $1,100,000 	- 	- 	- 	-
TRANSFER TO
EQUIPMENT
REPLACEMENT
170.99.1700.69601 $1,500,000 $1,250,000 $1,500,000 	$700,000 	-53.33%
Total American Rescue
Plan $2,645,646 $1,954,161 $1,500,000 	$700,000 	-53.33%
Lead Service Line
Replacement
OTHER
IMPROVEMENTS 170.99.9902.65515 	$265,239 	$217,001 	$25,000 	- 	-
Total Lead Service Line
Replacement $265,239 	$217,001 	$25,000 	- 	-
Living Room Program
COMMUNITY
SPONSORED
ORGANIZATIONS
170.99.9911.67010 	- 	$223,000 	$800,000 	$600,000 	-25.00%
Total Living Room
Program - 	$223,000 	$800,000 	$600,000 	-25.00%
_
_
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
Community Violence
Intervention
REGULAR PAY 	170.99.9912.61010 	$109,158 	$24,662 	- 	- 	-
PERMANENT PART-
TIME 170.99.9912.61050 	$855 	- 	- 	- 	-
SEASONAL
EMPLOYEES 170.99.9912.61060 	$49,717 	- 	- 	- 	-
OVERTIME PAY 	170.99.9912.61110 	$3,216 	- 	- 	- 	-
HEALTH INSURANCE 170.99.9912.61510 	$18,009 	$3,632 	- 	- 	-
VISION INSURANCE 	170.99.9912.61513 	$57 	$17 	- 	- 	-
LIFE INSURANCE 	170.99.9912.61615 	$92 	$26 	- 	- 	-
IMRF 	170.99.9912.61710 	$3,628 	$365 	- 	- 	-
SOCIAL SECURITY 	170.99.9912.61725 	$10,162 	$1,500 	- 	- 	-
MEDICARE 	170.99.9912.61730 	$2,324 	$351 	- 	- 	-
SUMMER YOUTH
EMPLOYMENT 170.99.9912.63045 	$1,395 	- 	- 	- 	-
Total Community
Violence Intervention $198,612 	$30,554 	- 	- 	-
The Aux Project
OTHER
IMPROVEMENTS 170.99.9913.65515 	$377,079 	$499,921 	- 	- 	-
Total The Aux Project 	$377,079 	$499,921 	- 	- 	-
The Northlight
Theatre
OTHER
IMPROVEMENTS 170.99.9914.65515 	$577,959 	$801,821 	$745,000 	- 	-
Total The Northlight
Theatre $577,959 	$801,821 	$745,000 	- 	-
Streetplus Clean Team
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9915.62509 	$507,458 	- 	- 	- 	-
Total Streetplus Clean
Team $507,458 	- 	- 	- 	-
Workforce
Development-Aspire
REGULAR PAY 	170.99.9921.61010 	$99,151 	- 	- 	- 	-
PERMANENT PART-
TIME 170.99.9921.61050 	$327 	- 	- 	- 	-
SEASONAL
EMPLOYEES 170.99.9921.61060 	$225,254 	$13,476 	$37,080 	$22,573 	-39.12%
OVERTIME PAY 	170.99.9921.61110 	$5,002 	- 	- 	- 	-
HEALTH INSURANCE 170.99.9921.61510 	$19,998 	- 	- 	- 	-
LIFE INSURANCE 	170.99.9921.61615 	$23 	- 	- 	- 	-
IMRF 	170.99.9921.61710 	$4,273 	- 	- 	- 	-
SOCIAL SECURITY 	170.99.9921.61725 	$20,417 	$836 	- 	- 	-
MEDICARE 	170.99.9921.61730 	$4,509 	$195 	- 	- 	-
OTHER PROGRAM
COSTS 170.99.9921.62490 	- 	- 	$21,020 	$21,020 	0.00%
Total Workforce
Development-Aspire $378,956 	$14,507 	$58,100 	$43,593 	-24.97%
Business District
Strategies
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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
OTHER
IMPROVEMENTS 170.99.9922.65515 	$58,845 	- 	- 	- 	-
Total Business District
Strategies $58,845 	- 	- 	- 	-
Rehiring Public Sector
Staff
REGULAR PAY 	170.99.9923.61010 	$103,211 	- 	- 	- 	-
PERMANENT PART-
TIME 170.99.9923.61050 	$2,257 	- 	- 	- 	-
OVERTIME PAY 	170.99.9923.61110 	$2,703 	- 	- 	- 	-
HEALTH INSURANCE 170.99.9923.61510 	$18,663 	- 	- 	- 	-
LIFE INSURANCE 	170.99.9923.61615 	$71 	- 	- 	- 	-
CELL PHONE
ALLOWANCE 170.99.9923.61626 	$30 	- 	- 	- 	-
IMRF 	170.99.9923.61710 	$2,990 	- 	- 	- 	-
SOCIAL SECURITY 	170.99.9923.61725 	$5,370 	- 	- 	- 	-
MEDICARE 	170.99.9923.61730 	$1,501 	- 	- 	- 	-
Total Rehiring Public
Sector Staff $136,795 	- 	- 	- 	-
Evanston Thrives
OTHER PROGRAM
COSTS 170.99.9924.62490 	- 	$399,826 $2,751,376 $1,598,474 	-41.90%
COMMUNITY
SPONSORED
ORGANIZATIONS
170.99.9924.67010 	- 	$251,700 	- 	- 	-
Total Evanston Thrives 	- 	$651,526 $2,751,376 $1,598,474 	-41.90%
One Stop Shop
OTHER
IMPROVEMENTS 170.99.9932.65515 	$75,000 	$295,100 	$450,000 	$200,000 	-55.56%
Total One Stop Shop 	$75,000 	$295,100 	$450,000 	$200,000 	-55.56%
Small/Medium
Landlord Assistance
OTHER PROGRAM
COSTS 170.99.9933.62490 	$124,012 	- 	- 	- 	-
Total Small/Medium
Landlord Assistance $124,012 	- 	- 	- 	-
Crosswalk
Improvments
OTHER
IMPROVEMENTS 170.99.9935.65515 	$91,719 	$208,281 	$208,300 	- 	-
Total Crosswalk
Improvments $91,719 	$208,281 	$208,300 	- 	-
Welcoming Center -
Family Focus
OTHER PROGRAM
COSTS 170.99.9936.62490 	$137,462 	$335,780 	$80,000 	- 	-
Total Welcoming
Center - Family Focus $137,462 	$335,780 	$80,000 	- 	-
Guranteed Income
Program
OTHER PROGRAM
COSTS 170.99.9937.62490 	$474,997 	$378,548 	$956,000 	$350,656 	-63.32%
Total Guranteed
Income Program $474,997 	$378,548 	$956,000 	$350,656 	-63.32%
Table of Contents	American Rescue Plan Act (ARPA) Fund (170)
FY 2026 Adopted Budget | Evanston Page 214

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Category 	Account ID FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
FY 2025 vs.
FY 2026 (%)
HDOC
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9938.62509 	- 	- $1,500,000 $1,250,000 	-16.67%
Total HDOC 	- 	- $1,500,000 $1,250,000 	-16.67%
MCGAW YMCA
OTHER PROGRAM
COSTS 170.99.9939.62490 	- 	$134,875 $1,866,000 $2,865,125 	53.54%
Total MCGAW YMCA 	- 	$134,875 $1,866,000 $2,865,125 	53.54%
Family Focus Rehab
OTHER PROGRAM
COSTS 170.99.9940.62490 	$274,700 	$77,623 $2,148,300 	- 	-
Total Family Focus
Rehab $274,700 	$77,623 $2,148,300 	- 	-
Comprehensive Plan
OTHER PROGRAM
COSTS 170.99.9943.62490 	- 	$41,879 	$139,028 	$44,757 	-67.81%
SERVICE
AGREEMENTS/
CONTRACTS
170.99.9943.62509 	- 	$367,725 	$750,000 	$230,000 	-69.33%
Total Comprehensive
Plan - 	$409,604 	$889,028 	$274,757 	-69.09%
Permit Software
SOFTWARE
MAINTENANCE 170.99.9950.62236 	$266,376 	$133,074 	$340,000 	$339,640 	-0.11%
Total Permit Software 	$266,376 	$133,074 	$340,000 	$339,640 	-0.11%
Vehicle Lead Service
Rplcmnt
AUTOMOTIVE
EQUIPMENT 170.99.9952.65550 	$18,335 	$282,951 	$690,000 	$15,088 	-97.81%
Total Vehicle Lead
Service Rplcmnt $18,335 	$282,951 	$690,000 	$15,088 	-97.81%
General Fund
Oper