| Relationships | Role | Relationship Start | Relationship End |
| Heller Affordable Housing, Inc. | Parent | 12/1/2012 | 12/31/2015 |
| Westgate Senior Associates, A Montana Limited Partnership | Subsidary | 12/1/2012 | 12/31/2015 |
| Virginia Realty, Llc | Subsidary | 12/1/2012 | 12/31/2015 |
| Woodhaus Limited Partnership | Subsidary | 12/1/2012 | 12/31/2015 |
| Pismo-Buchon Associates, A California Limited Partnership | Subsidary | 12/1/2012 | 12/31/2015 |
| Fort Gibson Properties Ii, A Limited Partnership | Subsidary | 12/1/2012 | 12/31/2015 |