| Relationships | Role | Relationship Start | Relationship End |
| Nelnet, Inc. | Parent | 6/15/2000 | 5/15/2002 |
| Farmers & Merchants Investment, Inc. | Parent | 12/15/1999 | 6/14/2000 |
| Farmers & Merchants Investment, Inc. | Parent | 9/30/1993 | 12/14/1999 |
| Farmers & Merchants Investment, Inc. | Parent | 9/1/1993 | 9/29/1993 |
| Intuition, Inc. | Subsidary | 9/4/1993 | 5/15/2002 |
| Class Credit, Inc. | Subsidary | 12/1/1998 | 5/15/2002 |
| Intuition Systems, Inc. | Subsidary | 2/1/1996 | 11/30/1998 |
| Intuition Development Company, Llp | Subsidary | 7/31/1996 | 11/30/1998 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Intuition Development Company, Llp | Seller | Discontinued | 12/1/1998 |