2026 Adopted Budget 1/1/2026 (Document Updated 01/21/2026)
BudgetFull text
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 -- 1 of 420 -- 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 -- 2 of 420 -- 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 -- 3 of 420 -- 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 -- 4 of 420 -- 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 -- 5 of 420 -- 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 -- 6 of 420 -- 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 -- 7 of 420 -- 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. Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 8 -- 8 of 420 -- 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 $ Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 9 -- 9 of 420 -- 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) $ Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 10 -- 10 of 420 -- 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 -- 11 of 420 -- 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 $ Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 12 -- 12 of 420 -- 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. Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 13 -- 13 of 420 -- 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) $ Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 14 -- 14 of 420 -- 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 $ Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 15 -- 15 of 420 -- 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. Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 16 -- 16 of 420 -- 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 Table of Contents Transmittal Letter FY 2026 Adopted Budget | Evanston Page 17 -- 17 of 420 -- 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 (+$3.4 million), and general increases to contracts and services resulting from 25% inflation since 2020. Reasons for Budget Increases FY 2021 - FY 2026 Salaries and Benefits Salaries and Benefits 40,157,096 (30.06%) 40,157,096 (30.06%) Salaries and Benefits 40,157,096 (30.06%) Capital Spending 37,871,361 (28.35%) Capital Spending 37,871,361 (28.35%) Capital Spending 37,871,361 (28.35%) Other 14,009,446 (10.49%) Other 14,009,446 (10.49%) Other 14,009,446 (10.49%) ARPA 11,538,341 (8.64%) ARPA 11,538,341 (8.64%) ARPA 11,538,341 (8.64%) Transfers 10,414,953 (7.80%) Transfers 10,414,953 (7.80%) Transfers 10,414,953 (7.80%) Pension Contribution 9,265,238 (6.94%) Pension Contribution 9,265,238 (6.94%) Pension Contribution 9,265,238 (6.94%) Housing and Sustainability Housing and Sustainability Funds 3,658,195 (2.74%) Funds 3,658,195 (2.74%) Housing and Sustainability Funds 3,658,195 (2.74%) TIFs 3,392,296 (2.54%) TIFs 3,392,296 (2.54%) TIFs 3,392,296 (2.54%) Debt Service 3,266,162 (2.45%) Debt Service 3,266,162 (2.45%) Debt Service 3,266,162 (2.45%) Table of Contents Budget Changes Over Time FY 2026 Adopted Budget | Evanston Page 18 -- 18 of 420 -- All Funds Summary (Adjusted for Interfund Transfers) The City's FY 2026 Budgeted expenses (adjusted for interfund transfers) in all 41 funds are summarized below. Fund FY 2025 Net Budget (Excluding Transfers) FY 2026 Adopted Budget Less Transfers to Other Funds FY 2026 Net Budget (Excluding Transfers) FY 2025 vs FY 2026 ($) 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 -- 19 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 20 -- 20 of 420 -- 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 $ Table of Contents Property Tax Levy FY 2026 Adopted Budget | Evanston Page 21 -- 21 of 420 -- 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 Table of Contents Property Tax Levy FY 2026 Adopted Budget | Evanston Page 22 -- 22 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 23 -- 23 of 420 -- GENERAL INFORMATION Table of Contents General Information FY 2026 Adopted Budget | Evanston Page 24 -- 24 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 25 -- 25 of 420 -- 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 Table of Contents Demographics FY 2026 Adopted Budget | Evanston Page 26 -- 26 of 420 -- 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 Table of Contents Demographics FY 2026 Adopted Budget | Evanston Page 27 -- 27 of 420 -- 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% Table of Contents Demographics FY 2026 Adopted Budget | Evanston Page 28 -- 28 of 420 -- 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 Table of Contents Demographics FY 2026 Adopted Budget | Evanston Page 29 -- 29 of 420 -- 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 Table of Contents Demographics FY 2026 Adopted Budget | Evanston Page 30 -- 30 of 420 -- 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 Table of Contents Organization Chart FY 2026 Adopted Budget | Evanston Page 31 -- 31 of 420 -- 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 Table of Contents Budget Calendar FY 2026 Adopted Budget | Evanston Page 32 -- 32 of 420 -- 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. Table of Contents Fund Structure and Descriptions FY 2026 Adopted Budget | Evanston Page 33 -- 33 of 420 -- 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) Table of Contents Fund Structure and Descriptions FY 2026 Adopted Budget | Evanston Page 34 -- 34 of 420 -- 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 Table of Contents Fund Structure and Descriptions FY 2026 Adopted Budget | Evanston Page 35 -- 35 of 420 -- 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 Table of Contents Fund Structure and Descriptions FY 2026 Adopted Budget | Evanston Page 36 -- 36 of 420 -- 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. Table of Contents Fund Structure and Descriptions FY 2026 Adopted Budget | Evanston Page 37 -- 37 of 420 -- 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. Table of Contents Basis of Budgeting FY 2026 Adopted Budget | Evanston Page 38 -- 38 of 420 -- 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 Table of Contents Financial Policies FY 2026 Adopted Budget | Evanston Page 39 -- 39 of 420 -- 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. Table of Contents Financial Policies FY 2026 Adopted Budget | Evanston Page 40 -- 40 of 420 -- 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 -- 41 of 420 -- REVENUE SOURCES Table of Contents Revenue Sources FY 2026 Adopted Budget | Evanston Page 42 -- 42 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 43 -- 43 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 44 -- 44 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 45 -- 45 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 46 -- 46 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 47 -- 47 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 48 -- 48 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 49 -- 49 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 50 -- 50 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 51 -- 51 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 52 -- 52 of 420 -- 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 - Table of Contents Charges for Service FY 2026 Adopted Budget | Evanston Page 53 -- 53 of 420 -- 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% Table of Contents Charges for Service FY 2026 Adopted Budget | Evanston Page 54 -- 54 of 420 -- 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% Table of Contents Charges for Service FY 2026 Adopted Budget | Evanston Page 55 -- 55 of 420 -- 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% Table of Contents Charges for Service FY 2026 Adopted Budget | Evanston Page 56 -- 56 of 420 -- 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 Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 57 -- 57 of 420 -- 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 _ Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 58 -- 58 of 420 -- 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 - Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 59 -- 59 of 420 -- 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% Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 60 -- 60 of 420 -- 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 _ Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 61 -- 61 of 420 -- 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 Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 62 -- 62 of 420 -- 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 Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 63 -- 63 of 420 -- 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% Table of Contents Licenses, Permits, and Fees FY 2026 Adopted Budget | Evanston Page 64 -- 64 of 420 -- 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 _ Table of Contents Fines and Forefeitures FY 2026 Adopted Budget | Evanston Page 65 -- 65 of 420 -- 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 Table of Contents Fines and Forefeitures FY 2026 Adopted Budget | Evanston Page 66 -- 66 of 420 -- 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 _ Table of Contents Fines and Forefeitures FY 2026 Adopted Budget | Evanston Page 67 -- 67 of 420 -- 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% Table of Contents Fines and Forefeitures FY 2026 Adopted Budget | Evanston Page 68 -- 68 of 420 -- 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 Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 69 -- 69 of 420 -- 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 _ Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 70 -- 70 of 420 -- 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% Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 71 -- 71 of 420 -- 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 Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 72 -- 72 of 420 -- 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% Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 73 -- 73 of 420 -- 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% Table of Contents Intergovernmental Revenue FY 2026 Adopted Budget | Evanston Page 74 -- 74 of 420 -- ALL FUNDS Table of Contents All Funds FY 2026 Adopted Budget | Evanston Page 75 -- 75 of 420 -- 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 Table of Contents All Funds Summary FY 2026 Adopted Budget | Evanston Page 76 -- 76 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 77 -- 77 of 420 -- 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 FY 2026 Adopted Budget | Evanston Page 78 -- 78 of 420 -- 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 Table of Contents All Funds Summary FY 2026 Adopted Budget | Evanston Page 79 -- 79 of 420 -- 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 Table of Contents All Funds Summary FY 2026 Adopted Budget | Evanston Page 80 -- 80 of 420 -- 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 $ Table of Contents Fund Balance Projections FY 2026 Adopted Budget | Evanston Page 81 -- 81 of 420 -- 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. Table of Contents Fund Balance Projections FY 2026 Adopted Budget | Evanston Page 82 -- 82 of 420 -- 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. Table of Contents Fund Balance Projections FY 2026 Adopted Budget | Evanston Page 83 -- 83 of 420 -- 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) FY 2026 Adopted Budget | Evanston Page 84 -- 84 of 420 -- 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) FY 2026 Adopted Budget | Evanston Page 85 -- 85 of 420 -- 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 $ Table of Contents General Fund (100) FY 2026 Adopted Budget | Evanston Page 86 -- 86 of 420 -- 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 $ - $ - $ - $ Table of Contents General Fund (100) FY 2026 Adopted Budget | Evanston Page 87 -- 87 of 420 -- 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 $ Table of Contents General Fund (100) FY 2026 Adopted Budget | Evanston Page 88 -- 88 of 420 -- 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 $ _ Table of Contents General Fund (100) FY 2026 Adopted Budget | Evanston Page 89 -- 89 of 420 -- 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 _ Table of Contents General Fund (100) FY 2026 Adopted Budget | Evanston Page 90 -- 90 of 420 -- 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 Table of Contents City Council - General Fund FY 2026 Adopted Budget | Evanston Page 91 -- 91 of 420 -- 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% _ _ Table of Contents City Council - General Fund FY 2026 Adopted Budget | Evanston Page 92 -- 92 of 420 -- 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 Table of Contents City Clerk - General Fund FY 2026 Adopted Budget | Evanston Page 93 -- 93 of 420 -- 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 _ _ Table of Contents City Clerk - General Fund FY 2026 Adopted Budget | Evanston Page 94 -- 94 of 420 -- 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% _ Table of Contents City Clerk - General Fund FY 2026 Adopted Budget | Evanston Page 95 -- 95 of 420 -- 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. Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 96 -- 96 of 420 -- 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. Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 97 -- 97 of 420 -- 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. Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 98 -- 98 of 420 -- 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 Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 99 -- 99 of 420 -- 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 _ Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 100 -- 100 of 420 -- 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% _ Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 101 -- 101 of 420 -- 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 - Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 102 -- 102 of 420 -- 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 - Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 103 -- 103 of 420 -- 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 - - _ Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 104 -- 104 of 420 -- 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 - - Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 105 -- 105 of 420 -- 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 - - - - Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 106 -- 106 of 420 -- 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% Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 107 -- 107 of 420 -- 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% Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 108 -- 108 of 420 -- 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% Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 109 -- 109 of 420 -- 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 - - - Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 110 -- 110 of 420 -- 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% Table of Contents City Manager's Office - General Fund FY 2026 Adopted Budget | Evanston Page 111 -- 111 of 420 -- 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. Table of Contents Law Department - General Fund FY 2026 Adopted Budget | Evanston Page 112 -- 112 of 420 -- 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 Table of Contents Law Department - General Fund FY 2026 Adopted Budget | Evanston Page 113 -- 113 of 420 -- 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 _ - Table of Contents Law Department - General Fund FY 2026 Adopted Budget | Evanston Page 114 -- 114 of 420 -- 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% - Table of Contents Law Department - General Fund FY 2026 Adopted Budget | Evanston Page 115 -- 115 of 420 -- 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. Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 116 -- 116 of 420 -- 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. Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 117 -- 117 of 420 -- 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. Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 118 -- 118 of 420 -- 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 Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 119 -- 119 of 420 -- 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 - Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 120 -- 120 of 420 -- 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 - - - - _ Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 121 -- 121 of 420 -- 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 - - - Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 122 -- 122 of 420 -- 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% Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 123 -- 123 of 420 -- 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% Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 124 -- 124 of 420 -- 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% Table of Contents Administrative Services - General Fund FY 2026 Adopted Budget | Evanston Page 125 -- 125 of 420 -- 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. Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 126 -- 126 of 420 -- 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. Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 127 -- 127 of 420 -- 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 Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 128 -- 128 of 420 -- 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 _ _ Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 129 -- 129 of 420 -- 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 - - - _ Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 130 -- 130 of 420 -- 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% Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 131 -- 131 of 420 -- 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% Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 132 -- 132 of 420 -- 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% Table of Contents Community Development - General Fund FY 2026 Adopted Budget | Evanston Page 133 -- 133 of 420 -- 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. Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 134 -- 134 of 420 -- 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 Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 135 -- 135 of 420 -- 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 - Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 136 -- 136 of 420 -- 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 - - Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 137 -- 137 of 420 -- 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% Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 138 -- 138 of 420 -- 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% - Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 139 -- 139 of 420 -- 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% Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 140 -- 140 of 420 -- 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 Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 141 -- 141 of 420 -- 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% Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 142 -- 142 of 420 -- 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% Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 143 -- 143 of 420 -- 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% Table of Contents Police Department - General Fund FY 2026 Adopted Budget | Evanston Page 144 -- 144 of 420 -- 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 Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 145 -- 145 of 420 -- 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 Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 146 -- 146 of 420 -- 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 - Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 147 -- 147 of 420 -- 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% - - Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 148 -- 148 of 420 -- 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 - Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 149 -- 149 of 420 -- 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% Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 150 -- 150 of 420 -- 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% Table of Contents Fire Department - General Fund FY 2026 Adopted Budget | Evanston Page 151 -- 151 of 420 -- 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 Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 152 -- 152 of 420 -- 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 Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 153 -- 153 of 420 -- 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 - Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 154 -- 154 of 420 -- 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% - Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 155 -- 155 of 420 -- 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% Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 156 -- 156 of 420 -- 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% - Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 157 -- 157 of 420 -- 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 - - Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 158 -- 158 of 420 -- 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% Table of Contents Health & Human Services - General Fund FY 2026 Adopted Budget | Evanston Page 159 -- 159 of 420 -- 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. Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 160 -- 160 of 420 -- 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. Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 161 -- 161 of 420 -- 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 Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 162 -- 162 of 420 -- 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 _ Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 163 -- 163 of 420 -- 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% _ Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 164 -- 164 of 420 -- 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 - - - - _ Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 165 -- 165 of 420 -- 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% Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 166 -- 166 of 420 -- 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% Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 167 -- 167 of 420 -- 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 - - - Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 168 -- 168 of 420 -- 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% Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 169 -- 169 of 420 -- 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 - - - - Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 170 -- 170 of 420 -- 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 - - - - Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 171 -- 171 of 420 -- 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% Table of Contents Public Works Agency - General Fund FY 2026 Adopted Budget | Evanston Page 172 -- 172 of 420 -- 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. Table of Contents Non-Departmental - General Fund FY 2026 Adopted Budget | Evanston Page 173 -- 173 of 420 -- 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 - _ Table of Contents 909 Davis Lease - General Fund FY 2026 Adopted Budget | Evanston Page 174 -- 174 of 420 -- 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% _ _ Table of Contents Public Safety Pension Transfers - General Fund FY 2026 Adopted Budget | Evanston Page 175 -- 175 of 420 -- 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% _ Table of Contents Vacancy Adjustment - General Fund FY 2026 Adopted Budget | Evanston Page 176 -- 176 of 420 -- 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 Table of Contents General Fund, Fund Balance Forecast FY 2026 Adopted Budget | Evanston Page 177 -- 177 of 420 -- 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. Table of Contents General Fund, Fund Balance Forecast FY 2026 Adopted Budget | Evanston Page 178 -- 178 of 420 -- 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. Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 179 -- 179 of 420 -- 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% Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 180 -- 180 of 420 -- 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. Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 181 -- 181 of 420 -- 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 Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 182 -- 182 of 420 -- 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 _ Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 183 -- 183 of 420 -- 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 _ - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 184 -- 184 of 420 -- 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% Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 185 -- 185 of 420 -- 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 Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 186 -- 186 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 187 -- 187 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 188 -- 188 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 189 -- 189 of 420 -- 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 - - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 190 -- 190 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 191 -- 191 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 192 -- 192 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 193 -- 193 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 194 -- 194 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 195 -- 195 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 196 -- 196 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 197 -- 197 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 198 -- 198 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 199 -- 199 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 200 -- 200 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 201 -- 201 of 420 -- 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 Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 202 -- 202 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 203 -- 203 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 204 -- 204 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 205 -- 205 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 206 -- 206 of 420 -- 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 - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 207 -- 207 of 420 -- 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 - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 208 -- 208 of 420 -- 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 - - - - Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 209 -- 209 of 420 -- 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% Table of Contents Parks and Recreation Fund (130) FY 2026 Adopted Budget | Evanston Page 210 -- 210 of 420 -- 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 Table of Contents American Rescue Plan Act (ARPA) Fund (170) FY 2026 Adopted Budget | Evanston Page 211 -- 211 of 420 -- 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% _ _ Table of Contents American Rescue Plan Act (ARPA) Fund (170) FY 2026 Adopted Budget | Evanston Page 212 -- 212 of 420 -- 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 Table of Contents American Rescue Plan Act (ARPA) Fund (170) FY 2026 Adopted Budget | Evanston Page 213 -- 213 of 420 -- 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 -- 214 of 420 -- 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
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The City of Evanston's Treasurer's Report for fiscal year 2023 documents municipal revenues across the General Fund, with major sources including property taxes ($32.97 million), retailer and service occupation tax ($13.33 million), state income tax ($12.56 million), and home rule sales tax ($10.40 million). The report also itemizes revenues from various licenses, permits, utility taxes, and state/federal grants, with the complete Comprehensive Annual Financial Report and additional financial information available on the city's transparency website. This financial statement represents the city's revenues for the year ended December 31, 2023, exclusive of transfers and bond proceeds.
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