Summary
Class 500 covers a range of City payments, including funding for schools and nonprofits, indemnities for lawsuits and accidents, and certain tax obligations. Since FY14, these expenses have more than doubled, largely due to increased contributions to the School District of Philadelphia and the Community College of Philadelphia. While indemnity costs also rose sharply—especially for civil rights and auto-related cases—recent shifts, like transferring sidewalk-related liabilities to the Transportation Fund, may reshape future spending.