Exhibit 21.1
List of Direct and Indirect Subsidiaries of Nelnet, Inc. as of December 31, 2017
Name | Organized in | Relationship to Nelnet Inc. | Percentage Ownership | |||
1 | 5280 Solutions LLC (d/b/a Idaho Financial Associates, Charter Account Systems and 5280 Solutions) | Colorado | Indirect Subsidiary | 100 | % | |
2 | ACM F Acquisition, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
3 | Class Bundl Apparel, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
4 | Class Bundl, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
5 | Education Funding Capital I, LLC | Delaware | Indirect Subsidiary | 100 | % | |
6 | Education Lending Services, Inc. | Delaware | Indirect Subsidiary | 100 | % | |
7 | EFS Finance Co., LLC | Nebraska | Indirect Subsidiary | 100 | % | |
8 | Euclid Boulder Investment, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
9 | FACTS Education Corporation | Nebraska | Indirect Subsidiary | 100 | % | |
10 | FACTS Education Solutions, LLC (formerly known as Mind Streams Education, LLC) | Arizona | Indirect Subsidiary | 100 | % | |
11 | First National Life Insurance Company of the USA, Inc. | Nebraska | Indirect Subsidiary | 100 | % | |
12 | Gigabit, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
13 | Merchant Preservation Services, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
14 | Municipal Tax Investment, LLC | Nebraska | Direct Subsidiary | 100 | % | |
15 | Municipal Tax Property, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
16 | National Education Loan Network, Inc. | Nevada | Direct Subsidiary | 100 | % | |
17 | Nelnet Academic Services, LLC | Nebraska | Direct Subsidiary | 100 | % | |
18 | Nelnet Business Solutions - Canada, Inc. (formerly known as Nelnet Canada, Inc.) | Canada | Indirect Subsidiary | 100 | % | |
19 | Nelnet Business Solutions, Inc. (d/b/a FACTS Management and infiNET Integrated Solutions) | Nebraska | Indirect Subsidiary | 100 | % | |
20 | Nelnet Captive Insurance Company, Inc. | Delaware | Direct Subsidiary | 100 | % | |
21 | Nelnet Consumer Finance, Inc. | Nebraska | Indirect Subsidiary | 100 | % | |
22 | Nelnet Diversified Solutions, LLC | Nebraska | Direct Subsidiary | 100 | % | |
23 | Nelnet Education Loan Funding, Inc. | Nebraska | Indirect Subsidiary | 100 | % | |
24 | Nelnet FFELP Student Loan Warehouse-I, LLC | Delaware | Indirect Subsidiary | 100 | % | |
25 | Nelnet Finance Corp. | Nebraska | Indirect Subsidiary | 100 | % | |
26 | Nelnet Fund Management, LLC | Nebraska | Direct Subsidiary | 100 | % | |
27 | Nelnet Loan Acquisition Corporation | Nebraska | Indirect Subsidiary | 100 | % | |
28 | Nelnet Management Corporation-1 | Nevada | Indirect Subsidiary | 100 | % | |
29 | Nelnet Private Education Loan Funding, LLC | Delaware | Indirect Subsidiary | 100 | % | |
30 | Nelnet Private Student Loan Financing Corporation | Nebraska | Indirect Subsidiary | 100 | % | |
31 | Nelnet Private Student Loan Warehouse-I, LLC | Delaware | Indirect Subsidiary | 100 | % | |
32 | Nelnet Real Estate Ventures, Inc. | Florida | Indirect Subsidiary | 100 | % | |
33 | Nelnet Sales Co. LLC | Nebraska | Indirect Subsidiary | 100 | % | |
34 | Nelnet Servicing, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
35 | Nelnet Student Loan Funding II Management Corporation | Nebraska | Indirect Subsidiary | 100 | % |
36 | Nelnet Student Loan Funding II, LLC | Delaware | Indirect Subsidiary | 100 | % | |
37 | Nelnet Student Loan Funding III, LLC | Delaware | Indirect Subsidiary | 100 | % | |
38 | Nelnet Student Loan Funding Management Corporation | Nevada | Indirect Subsidiary | 100 | % | |
39 | Nelnet Student Loan Funding, LLC | Delaware | Indirect Subsidiary | 100 | % | |
40 | Nelnet UNL Alliance, LLC | Nebraska | Direct Subsidiary | 100 | % | |
41 | NHELP-II, LLC | Delaware | Indirect Subsidiary | 100 | % | |
42 | NHELP-III, LLC | Delaware | Indirect Subsidiary | 100 | % | |
43 | NTS - Renweb Jamaica, Ltd. | Jamaica | Indirect Subsidiary | 100 | % | |
44 | PaymentSpring, LLC | Nebraska | Indirect Subsidiary | 100.0 | % | |
45 | Propelr, LLC | Nebraska | Direct Subsidiary | 100.0 | % | |
46 | Rally Workspace, LLC | Nebraska | Indirect Subsidiary | 100 | % | |
47 | Unilink Data Systems Pty Ltd | Australia | Indirect Subsidiary | 100 | % | |
48 | Wachovia Education Loan Funding LLC | Delaware | Indirect Subsidiary | 100 | % | |
49 | Wilcomp Software, LLC | Texas | Indirect Subsidiary | 100 | % | |
50 | Nelnet B2B Services, LLC | Nebraska | Direct Subsidiary | 99 | % | |
51 | Allo Communications, LLC | Nebraska | Direct Subsidiary | 91.5 | % | |
52 | Whitetail Rock Capital Management, LLC | Nebraska | Indirect Subsidiary | 90 | % | |
53 | Whitetail Rock Fund Management, LLC | Nebraska | Indirect Subsidiary | 90 | % | |
54 | Timberline Suntree Associates, LLC | Kansas | Direct Subsidiary | 56.7 | % | |
55 | Harvest 960, LP | Pennsylvania | Indirect Subsidiary | 56.6 | % | |
56 | 151 Building, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
57 | 330-333 Building Acquisition Corporation | Nebraska | Indirect Subsidiary | 50 | % | |
58 | 330-333 Building, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
59 | 401 Building Acquisition Corporation | Nebraska | Indirect Subsidiary | 50 | % | |
60 | 401 Building LLC | Nebraska | Indirect Subsidiary | 50 | % | |
61 | 7200 WorldCom, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
62 | BenefitEd, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
63 | EADO Acquisition Corporation | Nebraska | Indirect Subsidiary | 50 | % | |
64 | EADO, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
65 | GreatNet Solutions, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
66 | Invite Education, LLC | Delaware | Direct Subsidiary | 50 | % | |
67 | Lincoln Lodging, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
68 | Lincoln Workspace, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
69 | Lumberworks Lofts Acquisition Corporation | Nebraska | Indirect Subsidiary | 50 | % | |
70 | Lumberworks Lofts, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
71 | Next Gen Web Solutions, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
72 | StudioCode, LLC | Nebraska | Indirect Subsidiary | 50 | % | |
73 | Vosaic France, LLC | France | Indirect Subsidiary | 50 | % |
Note: This list does not include Nelnet Student Loan Trusts utilized in asset backed security financings.