| Relationships | Role | Relationship Start | Relationship End |
| Lincoln Corporation | Parent | 12/31/1970 | 1/30/1975 |
| Unita Improvement Company, The | Parent | 12/31/1970 | 1/30/1975 |
| Frontier Supply Company | Parent | 12/31/1970 | 1/30/1975 |
| Gunn-Quealy Coal Company | Subsidary | 12/31/1970 | 1/30/1975 |