EX-21.1 3 nni-123115xex_211.htm EXHIBIT 21.1 Exhibit


Exhibit 21.1

List of Direct and Indirect Subsidiaries of Nelnet, Inc. as of December 31, 2015
 
Name
Organized in
Relationship to Nelnet Inc.
Percentage Ownership
1
National Education Loan Network, Inc.
Nevada
Direct Subsidiary
100%
2
Nelnet Capital LLC
Nebraska
Direct Subsidiary
100%
3
Nelnet Guarantor Solutions, LLC (formerly Nelnet Guarantee Services LLC; formerly GuaranTec LLP)
Florida
Indirect Subsidiary
100%
4
5280 Solutions LLC (f/k/a Nelnet Technology Services LLC) (d/b/a Idaho Financial Associates, Charter Account Systems and 5280 Solutions)
Colorado
Indirect Subsidiary
100%
5
Nelnet Real Estate Ventures, Inc. (f/k/a Health Education Solutions, Inc. and ClassCredit, Inc.)
Florida
Indirect Subsidiary
100%
6
EFS Finance Co., LLC
Nebraska
Indirect Subsidiary
100%
7
Nelnet Management Corporation-1 (formerly Nelnet Student Loan Warehouse Corporation – 1)
Nevada
Indirect Subsidiary
100%
8
Nelnet Student Loan Funding Management Corporation
Nevada
Indirect Subsidiary
100%
9
Nelnet Student Loan Funding, LLC
Delaware
Indirect Subsidiary
100%
10
Nelnet Education Loan Funding, Inc. (f/k/a NEBHELP, INC.)
Nebraska
Indirect Subsidiary
100%
11
Nelnet Canada, Inc.
Canada
Indirect Subsidiary
100%
12
Nelnet Business Solutions, Inc. (f/k/a FACTS Management Co.) (dba FACTS Management and infiNET Integrated Solutions)
Nebraska
Indirect Subsidiary
100%
13
Nelnet Academic Services, LLC (f/k/a Nelnet Mentor, LLC)
Nebraska
Direct Subsidiary
100%
14
CUnet, LLC
Delaware
Indirect Subsidiary
100%
15
Peterson’s Nelnet, LLC (formerly NELN Acquisition, LLC)
Nebraska
Indirect Subsidiary
100%
16
M & P Building, LLC
Nebraska
Direct/Indirect
100%
17
First National Life Insurance Company of the USA
Nebraska
Indirect Subsidiary
100%
18
Unilink Data Systems Pty Ltd
Australia
Indirect Subsidiary
100%
19
Nelnet Servicing, LLC
Nebraska
Indirect Subsidiary
100%
20
Nelnet Diversified Solutions, LLC (formerly NLS Holding Company, LLC)
Nebraska
Direct Subsidiary
100%
21
Nelnet Enrollment Solutions, LLC
Nebraska
Indirect Subsidiary
100%
22
Nelnet FFELP Student Loan Warehouse-I, LLC
Delaware
Indirect Subsidiary
100%
23
Merchant Preservation Services, LLC
Nebraska
Indirect Subsidiary
100%
24
Next Gen Web Solutions, LLC
Nebraska
Indirect Subsidiary
50%
25
Whitetail Rock Capital Management, LLC
Nebraska
Indirect Subsidiary
90%
26
Municipal Tax Investment, LLC
Nebraska
Direct Subsidiary
100%
27
Globalnet, LLC
Nebraska
Direct Subsidiary
50%
28
Nelnet B2B Services, LLC
Nebraska
Direct/Indirect
100%
29
NHELP-III, LLC
Delaware
Indirect Subsidiary
100%
30
GCO SLIMS Trust-I
Delaware
Indirect Subsidiary
100%
31
GCO Education Loan Funding Trust-I
Delaware
Indirect Subsidiary
100%
32
NHELP-II, LLC
Delaware
Indirect Subsidiary
100%
33
Whitetail Rock Fund Management, LLC
Nebraska
Indirect Subsidiary
100%




34
Nelnet Student Loan Funding II, LLC
Delaware
Indirect Subsidiary
100%
35
Nelnet Student Loan Funding II, Management Corporation
Nebraska
Indirect Subsidiary
100%
36
Municipal Tax Property, LLC
Nebraska
Indirect Subsidiary
100%
37
Nelnet UNL Alliance, LLC
Nebraska
Direct Subsidiary
100%
38
Nelnet Captive Insurance Company, Inc.
Delaware
Direct Subsidiary
100%
39
GCO Education Loan Funding Master Trust - II
Delaware
Indirect Subsidiary
100%
40
Nelnet Finance Corp.
Nebraska
Indirect Subsidiary
100%
41
Whitetail Rock Quantitative Strategies I, LP
Delaware
Indirect Subsidiary
97.944%
42
Nelnet Fund Strategies, LLC
Delaware
Indirect Subsidiary
90%
43
Nelnet Consumer Finance, Inc.
Nebraska
Indirect Subsidiary
100%
44
Class Bundl, LLC
Nebraska
Indirect Subsidiary
100%
45
Total Well Being, LLC
Nebraska
Indirect Subsidiary
100%
46
NBS Sales Co., LLC
Nebraska
Indirect Subsidiary
100%
47
Education Lending Services, Inc.
Delaware
Indirect Subsidiary
100%
48
Education Funding Capital I, LLC
Delaware
Indirect Subsidiary
100%
49
Wilcomp Software, LLC
Texas
Indirect Subsidiary
100%
50
Nelnet Transaction Services, LLC
Nebraska
Indirect Subsidiary
100%
51
NTS - Renweb
Jamaica
Indirect Subsidiary
100%
52
Sparkroom, LLC
Nebraska
Indirect Subsidiary
100%
53
NES Smart, LLC
Nebraska
Indirect Subsidiary
50%
54
IniPHI, LLC
Nebraska
Indirect Subsidiary
95%
55
Nelnet Loan Acquisition Corporation
Nebraska
Indirect Subsidiary
100%
56
Wachovia Education Loan Funding, LLC
Delaware
Indirect Subsidiary
100%
57
Nelnet Private Student Loan Financing Corporation
Nebraska
Indirect Subsidiary
100%
58
Nelnet Private Student Loan Warehouse-I, LLC
Delaware
Indirect Subsidiary
100%
59
Nelnet Fund Management LLC
Nebraska
Indirect Subsidiary
100%
60
Harvest 960, LP
Pennsylvania
Indirect Subsidiary
56.55%
61
Timberline Suntree Associates, LLC
Kansas
Indirect Subsidiary
56.67%
62
Invite Education, LLC
Delaware
Indirect Subsidiary
50%
63
Gigabit, LLC
Nebraska
Indirect Subsidiary
100%
64
StudioCode, LLC
Nebraska
Indirect Subsidiary
50%
65
151 Building, LLC
Nebraska
Indirect Subsidiary
50%
66
Lincoln Workspace, LLC
Nebraska
Indirect Subsidiary
50%
67
401 Building, LLC
Nebraska
Indirect Subsidiary
50%
68
EADO, LLC
Nebraska
Indirect Subsidiary
50%
69
406 National, LLC
Nebraska
Indirect Subsidiary
50%
70
Allo Communications, LLC
Nebraska
Indirect Subsidiary
92.5%
71
Allo Alliance, LLC
Nebraska
Indirect Subsidiary
92.5%
72
Allo North Platte, LLC
Nebraska
Indirect Subsidiary
92.5%
73
Allo Holdings, LLC
Nebraska
Indirect Subsidiary
92.5%
74
Allo Ogallala, LLC
Nebraska
Indirect Subsidiary
92.5%
75
Allo Twin Cities, LLC
Nebraska
Indirect Subsidiary
92.5%

Note: This list does not include Nelnet Student Loan Trusts utilized in asset backed security financings.