| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XII |
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| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XIII |
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| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XVII |
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| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XIV |
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| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XV |
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| Company | OHIO EQUITY FUND FOR HOUSING LIMITED PARTNERSHIP XVI |
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| Company | OHIO EQUITY FUND GP XXIV, LLC |
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| Company | OEF NATIONWIDE FUND III LLC |
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| Company | OEF CITIZENS FUND I LLC |
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| Company | OHIO EQUITY FUND GP XXV, LLC |
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| Company | OEF HUNTINGTON FUND V, LLC |
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| Company | KCDC OEF INVESTMENT FUND LLC |
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| Company | BBDM INVESTOR LLC |
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