| Relationships | Role | Relationship Start | Relationship End |
| U.S. Bancorp | Parent | 8/12/1996 | 7/29/1998 |
| Kirkwood Manor Associates | Subsidary | 8/12/1996 | 1/30/1998 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| First System Services, Inc. | Buyer | Discontinued | 7/30/1998 |