| Relationships | Role | Relationship Start | Relationship End |
| Zephyr Cove Finance, Inc. | Parent | 7/18/2000 | 6/6/2005 |
| Boa Netherlands Cooperatieve U.A. | Subsidary | 11/21/2000 | 5/27/2005 |
| Villages Of La Costa Southwest, L.L.C. | Subsidary | 12/30/2000 | 8/31/2001 |
| Relationships | Role | Relationship Start | Relationship End |
| Zephyr Cove Finance, Inc. | Parent | 7/18/2000 | 6/6/2005 |
| Boa Netherlands Cooperatieve U.A. | Subsidary | 11/21/2000 | 5/27/2005 |
| Villages Of La Costa Southwest, L.L.C. | Subsidary | 12/30/2000 | 8/31/2001 |