| Relationships | Role | Relationship Start | Relationship End |
| Key Affordable Housing Corp. | Parent | 9/9/2005 | 6/29/2007 |
| Key Tax Credit Investment Members No. 31, Llc | Parent | 12/31/2002 | 6/29/2007 |
| Key Affordable Housing Corp. | Parent | 12/31/2003 | 9/8/2005 |
| Key Affordable Housing Corp. | Parent | 12/31/2002 | 12/30/2003 |
| Lexington Club At Spring Arbor Partner, Ltd. | Subsidary | 12/31/2002 | 6/29/2007 |
| Spring Arbor Partners, Ltd. | Subsidary | 12/31/2002 | 6/29/2007 |
| Fore Creekside Apartments, Llc | Subsidary | 12/31/2002 | 6/29/2007 |