| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 7/15/1981 | 6/29/1985 |
| G.O.L.L., Inc. | Subsidary | 11/14/1984 | 6/29/1985 |
| Sutab Development Corporation | Subsidary | 5/3/1983 | 6/5/1984 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Heller Financial, Inc. | Buyer | Discontinued | 6/30/1985 |