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      <TotalLiabilitiesGrp>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>42919634</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>382456713</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-2610711</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>2271</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1186333</CurrentTaxYearAmt>
        <TotalAmt>1188604</TotalAmt>
      </GrossInvestmentIncome170Grp>
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        <CurrentTaxYearMinus1YearAmt>3717896</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>58115659</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>59304263</TotalSupportAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.00000</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="ScheduleD" documentName="IRS990ScheduleD">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>20906218</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>20906218</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>298117021</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>8679335</DepreciationAmt>
        <BookValueAmt>289437686</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>146331</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>4260</DepreciationAmt>
        <BookValueAmt>142071</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
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        <DepreciationAmt>297719</DepreciationAmt>
        <BookValueAmt>9928298</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
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        <BookValueAmt>748159</BookValueAmt>
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      <OtherAssetsOrgGrp>
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        <BookValueAmt>22579951</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Revenue Fund</Desc>
        <BookValueAmt>522907</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Tax and Insurance Escrow</Desc>
        <BookValueAmt>1392904</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>Operations and Maintenance Fund</Desc>
        <BookValueAmt>278517</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Bond Fund</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>Surplus Fund</Desc>
        <BookValueAmt>3364104</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Project Fund</Desc>
        <BookValueAmt>3468191</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Administration Fund</Desc>
        <BookValueAmt>30169</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Tenant Deposits</Desc>
        <BookValueAmt>221790</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>40318114</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Bond Discount</Desc>
        <Amt>-890432</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Tenant Security Deposits</Desc>
        <Amt>192420</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>-698012</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>55584096</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>55584096</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>55584096</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>58194807</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>58194807</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>58194807</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleK documentId="ScheduleK" documentName="IRS990ScheduleK">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>WHEFA</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>391337855</BondIssuerEIN>
        <CUSIPNum>97671VCM5</CUSIPNum>
        <BondIssuedDt>2024-12-11</BondIssuedDt>
        <IssuePriceAmt>245800000</IssuePriceAmt>
        <PurposeDesc>Senior Living</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>WHEFA</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>391337855</BondIssuerEIN>
        <CUSIPNum>97671VCR4</CUSIPNum>
        <BondIssuedDt>2025-05-14</BondIssuedDt>
        <IssuePriceAmt>81250000</IssuePriceAmt>
        <PurposeDesc>Senior Living</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceedsAmt>245800000</TotalProceedsAmt>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <InReserveFundAmt>81250000</InReserveFundAmt>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <TermOfHedgePct>0.000000000000</TermOfHedgePct>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
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        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <TermOfHedgePct>0.000000000000</TermOfHedgePct>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <TermOfGICPct>0.000000000000</TermOfGICPct>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule K, Part 1, Box A</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEFA - Wisconsin Health &amp; Educational Facilities Authority</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule K. Part 1, Box C</FormAndLineReferenceDesc>
        <ExplanationTxt>CUSIP numbers - 4 registered bonds in 2024 issue and 3 in 2025 issue - see supplementary information attachment with complete list</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>There is a signed management agreement with Capri Communities, LLC to perform all the management duties with the approval and guidance of the Board</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy was sent to the Board members to review and approve prior to transmitting to the IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are required to sign a Conflict of Interest policy upon becoming a Board member and are required to update the form as needed on an annual basis</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial statements and other pertinent financial and business information are available online through the EMMA (MSRB) website as required by the Trustee Indenture and Loan Agreement. Other items such as Board information are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Extension filed 5/15/2025 due to our external auditor delayed in completing year end work</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>