Multi-level voor lus in PHP

Na veel nadenken heb ik een logica gemaakt die perfect bij mijn behoefte past. De gegevens worden goed verspreid in het accordeon. Maar de accordeonpanelen zijn niet standaard ingeklapt. Daar maak ik een nieuwe vraag voor. Hier is de Link

 <?php 
            $fistForLoopEnds = false;
            $secondForLoopEnds = false;
            $thirdForLoopEnds = false;
            $fourthForLoopEnds = false;
             ?>
          <div class="panel-group" id="accordion" role="tablist" aria-multiselectable="true">
           <?php foreach ($this->data2['distinct'] as $key) { ?>

          <div class="panel panel-<?php if ($fistForLoopEnds != true) {
              echo "danger";
              $panelId = "headingOne";
              $accodianId = "collapseOne";
              $accordionExpanded = "true";
          } elseif ($fistForLoopEnds == true && $secondForLoopEnds != true) {
              echo "warning";
              $panelId = "headingTwo";
              $accodianId = "collapseTwo";
              $accordionExpanded = "false\" class=\"collapsed";
          } elseif ($fistForLoopEnds == true && $secondForLoopEnds == true && $thirdForLoopEnds != true) {
              echo "info";
              $panelId = "headingThree";
              $accodianId = "collapseThree";
              $accordionExpanded = "false\" class=\"collapsed";
          } else { echo "success";
              $panelId = "headingFour";
              $accodianId = "collapseFour"; 
              $accordionExpanded = "false\" class=\"collapsed";
              }?>">
            <div class="panel-heading" role="tab" id="<?php echo $panelId; ?>">
              <h4 class="panel-title">
                <a role="button" data-toggle="collapse" data-parent="#accordion" href="#<?php echo $accodianId; ?>" aria-expanded="<?php echo $accordionExpanded; ?>" aria-controls="<?php echo $accodianId; ?>">
                  <?php echo $key->sidebar_category; ?>
                </a>
              </h4>
            </div>
            <div id="<?php echo $accodianId; ?>" class="panel-collapse collapse in" role="tabpanel" aria-labelledby="<?php echo $panelId; ?>">
              <div class="panel-body">
            <?php 
                if ($fistForLoopEnds != true) {
                    foreach ($this->data2['results_railways'] as $key) { ?>
                        <h5><a href="<?php echo base_url(); ?>home/railways/<?php echo $key->post_id; ?>"><?php echo $key->sidebar_title; ?></a></h5>
                    <?php }
                    $fistForLoopEnds = true;
                    goto a;
                } 
                elseif ($secondForLoopEnds != true) {
                    foreach ($this->data2['results_ssc'] as $key) { ?>
                         <h5><a href="<?php echo base_url(); ?>home/ssc/<?php echo $key->post_id; ?>"><?php echo $key->sidebar_title; ?></a></h5>
                     <?php  }
                    $secondForLoopEnds = true;
                    goto a;
                }
                elseif ($thirdForLoopEnds != true) {
                    foreach ($this->data2['results_banks'] as $key) { ?>
                         <h5><a href="<?php echo base_url(); ?>home/banks/<?php echo $key->post_id; ?>"><?php echo $key->sidebar_title; ?></a></h5>
                     <?php  }
                    $thirdForLoopEnds = true;
                    goto a;
                }
                elseif ($fourthForLoopEnds != true) {
                    foreach ($this->data2['results_upsc'] as $key) { ?>
                         <h5><a href="<?php echo base_url(); ?>home/upsc/<?php echo $key->post_id; ?>"><?php echo $key->sidebar_title; ?></a></h5>
                     <?php  }
                    $fourthForLoopEnds = true;
                    goto a;
                }
                a:
             ?>
              </div>
            </div>
          </div>
           <?php } ?>
          </div>