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        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI</FormAndLineReferenceDesc>
        <ExplanationTxt>Legacy Cares, Inc., an Arizona nonprofit corporation and organization described in section 501c3 of the Internal Revenue Code, used the Series 2020 and 2021 bond proceeds to finance a portion of the cost of acquiring, constructing, renovating, improving, equipping, and operating a multi-sport park facility and family entertainment complex located in Mesa, Arizona, to fund certain required reserve funds under the Indenture, and for paying capitalized interest and costs of issuance.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="23017518" softwareVersionNum="2023v6.0">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Legacy Sports USA LLC</PersonNm>
        <RelationshipWithOrgTxt>35-Found.</RelationshipWithOrgTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>3205387</OriginalPrincipalAmt>
        <BalanceDueAmt>1674865</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>1674865</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Legacy Sports USA LLC</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>35 - FMR OFF</RelationshipDescriptionTxt>
        <TransactionAmt>6556407</TransactionAmt>
        <TransactionDesc>payment for services</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleN documentId="IRS990ScheduleN" softwareId="23017518" softwareVersionNum="2023v6.0">
      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>Sale of Family Sports Park Assets</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2023-12-14</DistributionDt>
        <FairMarketValueOfAssetAmt>19225023</FairMarketValueOfAssetAmt>
        <MethodOfFMVDeterminationTxt>Bankruptcy Court</MethodOfFMVDeterminationTxt>
        <EIN>934250928</EIN>
        <BusinessName>
          <BusinessNameLine1Txt>AZ Athletic Associates LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>6321 S Ellsworth Rd</AddressLine1Txt>
          <CityNm>Mesa</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85212</ZIPCd>
        </USAddress>
        <IRCSectionTxt>LLC</IRCSectionTxt>
      </DispositionOfAssetsDetail>
      <DirectorOfSuccessor2Ind>false</DirectorOfSuccessor2Ind>
      <EmployeeOfSuccessor2Ind>false</EmployeeOfSuccessor2Ind>
      <OwnerOfSuccessor2Ind>false</OwnerOfSuccessor2Ind>
      <ReceiveCompensation2Ind>false</ReceiveCompensation2Ind>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017518" softwareVersionNum="2023v6.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Legacy Cares, Inc uses Legacy Sports USA LLC and subsequently Elite Sports Group, LLC to perform management duties including supervising exempt operations, planning and executing budgets and financial operations, and hiring and supervising personnel.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Besides the Form 990, Form 1023, and IRS determination letter that are always available for public inspection, there are no other documents available to the public at this time.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>At April 30, 2023, Legacy Cares, Inc. filed for bankruptcy. The management company changed at that date and most staff were dismissed. The park facilities were eventually sold in December 2023 and no further activity existed at Legacy Cares. What records that were kept of activity in 2023 transitioned several times through the bankruptcy and have been difficult to obtain, with any level of detail. The information reported is best information available from bankruptcy trustees for 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>On May 1, 2023 Taxpayer (Debtor) filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code in the District of Arizona. Debtor hired an investment banking firm to conduct a marketing process for the sale of the property and related operations. The Debtor obtained formal approval from the bankruptcy court to establish a competitive sale and auction process for the assets. Subsequently, on December 14, 2023, substantially all Debtor?s assets were sold. Limited secured claims were resolved with proceeds from the sale of Debtor?s assets. The remaining substantial debts (including outstanding bond) became substantial unsecured debts, and a plan of liquidation was confirmed by the bankruptcy court in June 2024 including the final dissolution of the bond debt.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>