| Relationships | Role | Relationship Start | Relationship End |
| Arcand Gp, Inc. | Parent | 6/30/2007 | |
| Arcand Gp, Inc. | Parent | 7/10/1998 | 6/29/2007 |
| Columbia Housing Tax Credit I, Llc | Subsidary | 1/1/2001 | 6/29/2007 |
| Relationships | Role | Relationship Start | Relationship End |
| Arcand Gp, Inc. | Parent | 6/30/2007 | |
| Arcand Gp, Inc. | Parent | 7/10/1998 | 6/29/2007 |
| Columbia Housing Tax Credit I, Llc | Subsidary | 1/1/2001 | 6/29/2007 |