| Relationships | Role | Relationship Start | Relationship End |
| Viento Llc | Parent | 6/28/2013 | |
| Wiwili Ii Llc | Parent | 9/23/2008 | 6/27/2013 |
| Ms Guaranteed Tax Credit Fund Xxv, Llc | Subsidary | 9/23/2008 | |
| Ms Guaranteed Tax Credit Fund Xxvi, Llc | Subsidary | 9/23/2008 | |
| Ms Guaranteed Tax Credit Fund Xxiv, Llc | Subsidary | 9/23/2008 |