EX-21 3 dex21.htm EXHIBIT 21 Exhibit


EXHIBIT 21
 
Name of Subsidiary
Jurisdiction
of Incorporation
or Organization
 
% of Voting
Equity Owned
by Parent
 
199 Sunbeam Realty, LLC
Delaware
 
100
%
 
Cybervista LLC
Delaware
 
100
%
 
Dekko Acquisition Parent, Inc.
Delaware
 
100
%
 
     Group Dekko Holdings Inc.
Delaware
 
100
%
 
      Group Dekko, Inc.
Indiana
 
100
%
 
          Dekko Global Enterprise, LLC
Indiana
 
100
%
(a)
              Grupo Dekko Mexico SA de CV
Mexico
 
100
%
(b)
Forney Corporation
Delaware
 
100
%
 
Forney Maquila, LLC
Delaware
 
100
%
 
FMMX S. de R.L. de C.V.
Mexico
 
100
%
(c)
FSM S. de R.L. de C.V
Mexico
 
100
%
(d)
Graham Media Group, Inc.
Delaware
 
100
%
 
Graham Media Group, Florida, Inc.
Florida
 
100
%
 
Graham Media Group, Houston, Inc
Delaware
 
100
%
 
Graham Media Group, Michigan, Inc.
Delaware
 
100
%
 
Graham Media Group, Orlando, Inc.
Delaware
 
100
%
 
Graham Media Group, San Antonio, Inc.
Delaware
 
100
%
 
SocialNewsDesk
Florida
 
100
%
 
Joyce/Dayton Corporation
Ohio
 
100
%
 
EDrive Actuators, Inc.
Connecticut
 
100
%
 
Int’l Bellows & Covers, Inc.
Delaware
 
100
%
 
Lowly Worm Holdings, Inc.
Delaware
 
100
%
 
Kaplan, Inc.
Delaware
 
99.44
%
 
Kaplan Netherlands B.V.
The Netherlands
 
100
%
 
Kaplan Holdings Limited
Hong Kong
 
100
%
 
Kaplan Financial (HK) Limited
Hong Kong
 
100
%
 
Kaplan Language Training (HK) Limited
Hong Kong
 
100
%
 
Kaplan Institute Limited
Hong Kong
 
100
%
 
Shanghai Kaplan Education Investment Consulting Co. Ltd.
China (PR)
 
100
%
 
Kaplan Singapore Pte. Ltd.
Singapore
 
100
%
 
Kaplan Learning Institute Pte. Ltd
Singapore
 
100
%
 
Kaplan Higher Education Institute Pte. Ltd
Singapore
 
100
%
 
Kaplan Higher Education (HK) Limited
Hong Kong
 
100
%
 
Kaplan Higher Education Academy Pte. Ltd.
Singapore
 
100
%
 
Lotus Advertising Pte. Ltd
Singapore
 
100
%
 
Brightstar Investment and Education Joint Stock Company
Vietnam
 
49
%
 
The Financial Training (Shanghai) Co., Ltd.
China (PR)
 
100
%
 
Shanghai Kai Bo Education Investment Management Co. Limited
China (PR)
 
100
%
(e)
Shanghai Kai Chuang Educational Consulting Co. Ltd.
China (PR)
 
85
%
 
Shanghai Kai Bo School
China (PR)
 
100
%
 
Coxcourt Limited
Ireland
 
100
%
 
Accountancy & Business College Holdings Limited
Ireland
 
100
%
(f)
Accountancy & Business College (Ireland) Limited
Ireland
 
100
%
 
Methley Limited
Ireland
 
100
%
 
Kitagarth Services
Ireland
 
100
%
 
European Business School (Ireland) Limited
Ireland
 
100
%
 
LSB College Limited
Ireland
 
100
%
 
The Dublin Business School Limited
Ireland
 
100
%
 
DBS Educational Services Malaysia SDN.BHD.
Malaysia
 
100
%
 
AdviseStream, Inc.
Delaware
 
100
%
 
Bootcamp Education Inc.
California
 
100
%
 
Campus Compliance Solutions, LLC
Delaware
 
100
%
 
Kaplan International, Inc.
Delaware
 
100
%
 




Kaplan Test Prep and Admissions Limited
England & Wales
 
100
%
 
Kaplan (Canada) Ltd.
Ontario
 
100
%
 
U.S. CPA ExamPrep, Inc.
Ontario
 
100
%
 
Kaplan Educational Services de Mexico, S. de R.L. de C.V.
Mexico
 
100
%
(g)
Education HR Services Mexico, S. de R.L. de C.V.
Mexico
 
100
%
(g)
Kaplan English Colleges Pty Limited
Australia
 
100
%
 
Kaplan International (Cairns) Pty Limited
Australia
 
100
%
 
Kaplan International (Brisbane) Pty Limited
Australia
 
100
%
 
Kaplan Higher Education, LLC
Delaware
 
100
%
 
Andon Colleges, Inc.
California
 
100
%
 
DEST Education Corporation
California
 
100
%
 
California Academy of Merchandising, Art & Design, Inc.
Delaware
 
100
%
 
Texas Educational Ventures, LP
Texas
 
100
%
(h)
Iowa College Acquisition, LLC
Delaware
 
100
%
 
DF Institute, LLC
Illinois
 
100
%
 
   SmartPros, Ltd.
Delaware
 
100
%
 
     Loscaozo Associates, Ltd.
New Jersey
 
100
%
 
     SmartPros Legal and Ethics, Ltd
Massachusetts
 
100
%
 
     SMM, Ltd
New Jersey
 
100
%
 
Insight Schools, Inc.
Oregon
 
100
%
 
Kaplan University PTY LTD
Australia
 
100
%
 
Maric Learning Systems
California
 
100
%
 
New Hampshire Acquisition Corp.
Delaware
 
100
%
 
Hesser, Inc.
New Hampshire
 
100
%
 
Palo Vista College of Nursing & Allied Health Sciences, Inc.
California
 
100
%
 
RETS Acquisition Corp.
Massachusetts
 
100
%
 
StudentAdvisor, LLC
Delaware
 
100
%
 
KV EdTech Partners LLC
Delaware
 
100
%
 
Kaplan Mexico Holdings, LLC
Delaware
 
100
%
 
Kaplan (India) Private Limited
India
 
100
%
(i)
Kaplan (PR) Inc.
Puerto Rico
 
100
%
 
Learningpod, Inc.
Delaware
 
100
%
 
MG Prep, Inc.
New York
 
100
%
 
Manhattan GMAT Limited
England & Wales
 
100
%
 
Kaplan K12 Learning Services, LLC
Delaware
 
100
%
 
Kaplan Test Prep International, Inc.
California
 
100
%
 
Kaplan International North America, LLC
California
 
100
%
 
Kaplan Global Solutions, LLC
Delaware
 
100
%
 
Kaplan International English (Thailand), Co. Ltd.
Thailand
 
99.99
%
(j)
Hands On Consulting Limited
Hong Kong
 
100
%
 
Hands On Education Consultants Co., Ltd.
Thailand
 
100
%
(k)
Kaplan U.K. Limited
England & Wales
 
100
%
 
Aspect Education Limited
England & Wales
 
100
%
 
ILA Education (NZ) Limited
New Zealand
 
100
%
 
ILA South Pacific Limited
New Zealand
 
100
%
 
Kaplan International English (Australia) Pty Limited
Australia
 
100
%
 
Aspect ILA Sydney Pty Limited
Australia
 
100
%
 
Kaplan International (Perth) Pty Limited
Australia
 
100
%
 
Kaplan Japan K.K.
Japan
 
100
%
 
BEO Limited
Hong Kong
 
100
%
 
BEO KK
Japan
 
100
%
 
BEO UK Limited
England & Wales
 
100
%
 
Aspect (Beijing) Education Information Consulting Co. Ltd.
China (PR)
 
100
%
 
Pacific Language Institute, Inc.
British Columbia
 
100
%
 
Aspect Education UK Limited
England & Wales
 
100
%
 
Aspect Educational Services Limited
England & Wales
 
100
%
 
Aspect International Language Academies Limited
England & Wales
 
100
%
 
Aspect International Language Schools Limited
Ireland
 
100
%
 




Aspect InternationaleSprachschule GmbH
Germany
 
100
%
 
Aspect Language Schools Limitada
Columbia
 
100
%
 
Aspect Language Schools Limited
Switzerland
 
100
%
 
Aspect S.A.R.L. France
France
 
100
%
 
Aspect Education (Hong Kong) Limited
Hong Kong
 
100
%
 
Kaplan International Colleges, C.A.
Venezuela
 
100
%
(l)
Kaplan International Operations Mexico, S.A. de C.V.
Mexico
 
100
%
(m)
KI HR Services Mexico, S.A. de C.V.
Mexico
 
100
%
(m)
Pro Linguis
Switzerland
 
100
%
 
West of England Language Services Limited
England & Wales
 
100
%
 
The Salisbury School of English Limited
England & Wales
 
100
%
 
Kaplan International (Manly) Pty Limited
Australia
 
100
%
 
Kaplan International Holdings Limited
England & Wales
 
100
%
 
Kaplan Higher Education Limited
England & Wales
 
100
%
 
Tecnologias Servicios Logisticos y Aplicaciones, S.A.U.
Spain
 
100
%
 
Kaplan Financial Limited
England & Wales
 
100
%
 
Altior Limited
England & Wales
 
100
%
 
Altior Consulting & Training Limited
England & Wales
 
100
%
 
Hawksmere Limited
England & Wales
 
100
%
 
Holborn College Limited
England & Wales
 
100
%
 
Kaplan International Colleges U.K. Limited
England & Wales
 
100
%
 
Kaplan Colleges Private Limited
India
 
100
%
 
Kaplan International Colleges (Private) Limited
Pakistan
 
100
%
 
Kaplan Glasgow Limited
England & Wales
 
100
%
 
Kaplan International Colleges Limited
Nigeria
 
100
%
(n)
Kaplan Liverpool Limited
England & Wales
 
100
%
 
Kaplan NT Limited
England & Wales
 
100
%
 
Kaplan US Limited
England & Wales
 
100
%
 
Kaplan International College London Limited
England & Wales
 
100
%
 
Kaplan Brighton Limited
England & Wales
 
100
%
 
Kaplan UWE Limited
England & Wales
 
100
%
 
Kaplan Bournemouth Limited
England & Wales
 
100
%
 
Kaplan Bath Limited
England & Wales
 
100
%
 
Kaplan York Limited
England & Wales
 
100
%
 
University of York International Pathway College LLP
England & Wales
 
45
%
 
Kaplan Partner Services HK Limited
Hong Kong
 
100
%
(o)
Kaplan Law School Limited
England & Wales
 
100
%
 
Kaplan Open Learning Limited
England & Wales
 
100
%
 
Kaplan Open Learning (Essex) Limited
England & Wales
 
100
%
 
Kaplan Publishing Limited
England & Wales
 
100
%
 
Kaplan Professional Awards Limited
England & Wales
 
100
%
 
    Mander Portman Woodward Limited
England & Wales
 
100
%
 
          Kensington Student Services Limited
England & Wales
 
100
%
 
          Justin Craig Education Holdings Limited
England & Wales
 
100
%
 
          Justin Craig Education Limited
England & Wales
 
100
%
 
Kaplan Australia Holdings Pty Limited
Australia
 
100
%
 
Kaplan Australia Pty Limited
Australia
 
100
%
 
Kaplan Carrick Pty Ltd
Australia
 
100
%
 
Kaplan International (Melbourne & Adelaide) Pty Limited
Australia
 
100
%
 
Carrick Higher Education Pty Ltd
Australia
 
100
%
 
CMC - Training at Work Pty Ltd
Australia
 
100
%
 
Carrick Education Group Pty Ltd
Australia
 
100
%
 
Asia Pacific Finance Institute Pty Ltd
Australia
 
100
%
 
Kaplan Higher Education Pty Limited
Australia
 
100
%
 
Kaplan Business School Pty Limited
Australia
 
100
%
 
Bradford College Australia Pty Ltd
Australia
 
100
%
 
Tribeca Learning Pty Limited
Australia
 
100
%
 
Kaplan Education Pty Limited
Australia
 
100
%
 




Score! Learning, Inc.
Delaware
 
95.85
%
 
eScore.com, Inc.
Delaware
 
100
%
 
Score! Educational Centers, Inc.
California
 
100
%
 
PCH, Inc.
Delaware
 
100
%
 
Celtic Healthcare, Inc.
Nevada
 
80
%
 
Celtic Healthcare of Carlisle, Inc.
Pennsylvania
 
80
%
 
Celtic Healthcare of E. MO, LLC
Pennsylvania
 
80
%
 
Celtic Healthcare of S. IL, LLC
Pennsylvania
 
80
%
 
Celtic Living Assistance Services, LLC
Pennsylvania
 
80
%
 
Celtic Homecare, Inc.
Pennsylvania
 
80
%
 
Celtic Support Services, Inc.
Pennsylvania
 
80
%
 
Celtic Rehabilitation, Inc.
Pennsylvania
 
80
%
 
Celtic Healthcare of NC PA, LLC
Pennsylvania
 
80
%
 
Celtic Healthcare of NE PA, Inc.
Pennsylvania
 
80
%
 
Celtic Healthcare of Westmoreland, LLC
Pennsylvania
 
32.31
%
 
Celtic Geriatric Care Management, Inc.
Pennsylvania
 
80
%
 
Celtic Hospice & Palliative Care Services of Carlisle, Inc.
Pennsylvania
 
80
%
 
Celtic Hospice & Palliative Care Services of E. MO, LLC
Pennsylvania
 
80
%
 
Celtic Hospice & Palliative Care Services of NC PA, LLC
Pennsylvania
 
80
%
 
Celtic Hospice & Palliative Care Services of S. IL, LLC
Pennsylvania
 
80
%
 
Celtic Healthcare of NE Ohio, Inc.
Ohio
 
80
%
 
Celtic Community Services of NE Ohio, Inc.
Ohio
 
80
%
 
Celtic Healthcare of Maryland, Inc.
Maryland
 
80
%
 
Celtic Hospice & Palliative Care Services, LLC
Pennsylvania
 
25.82
%
 
Celtic Hospice & Palliative Care Services of Westmoreland, LLC
Pennsylvania
 
48
%
 
Celtic Private Care of IL & MO, LLC
Pennsylvania
 
80
%
 
Home Health Utilization Management, LLC
Pennsylvania
 
80
%
 
Celtic Healthcare Technology Solutions, LLC
Pennsylvania
 
80
%
 
Post NW, LLC
New York
 
100
%
 
Residential Healthcare Group, Inc.
Delaware
 
80
%
 
RHH Holdings Co.
Michigan
 
80
%
 
Residential Home Health, LLC
Michigan
 
80
%
 
Care Transition Specialists, LLP
Michigan
 
80
%
 
Residential Hospice, LLC
Michigan
 
80
%
 
RHM-KCINO, LLC
Michigan
 
80
%
 
RHH Ventures Illinois, LLC
Illinois
 
80
%
 
Social Code LLC
Delaware
 
100
%
 
The Slate Group, LLC
Delaware
 
100
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                
________________________

(a)
Group Dekko Holdings Inc. owns 40% of the Capital Units of Dekko Global Enterprise, LLC and Group Dekko, Inc. owns 60% of Capital Units of Dekko Global Enterprise LLC. The combined ownership by Group Dekko Holdings Inc. and Group Dekko, Inc. in Dekko Global Enterprise, LLC is 100%.
(b)
Dekko Global Enterprise, LLC owns 99.998% of Type A Common Stock of Grupo Dekko Mexico, S.A. de C.V. and Group Dekko Holdings, Inc. owns .002% of Type A Common Stock of Grupo Dekko Mexico, S.A. de C.V. Dekko Global Enterprise, LLC owns 100% of Type B Common Stock of Grupo Dekko Mexico, S.A. de C.V. The combined ownership by Dekko Global Enterprise, LLC and Group Dekko Holdings, Inc. in Grupo Dekko Mexico, S.A. de C.V. is 100%.
(c)
Forney Corporation owns .03% and Forney Maquila, LLC owns 99.97% of FMMX S. de R.L. de C.V. The combined ownership of Forney Maquila, LLC and Forney Corporation in FMMX S. de R.L. de C.V. is 100%.
(d)
Forney Maquila, LLC owns .03% and FMMX s. de R.L. de C.V. owns 99.97% of FSM S. de R.L. de C.V. The combined ownership of Forney Maquila, LLC and FMMX S. de R.L. de C.V. in FSM S. de R.L. de C.V. is 100%.
(e)
Shanghai Kaplan Education Investment Consulting Co. Ltd also owns 52.5% stock in Shanghai Kai Bo Education Investment Management Co. Limited. The combined ownership of The Financial Training (Shanghai) Co., Ltd and




Shanghai Kaplan Education Investment Consulting Co. Ltd in Shanghai Kai Bo Education Investment Management Co. Limited is 100%.
(f)
Coxcourt Limited also owns 43.11% voting stock in Accountancy & Business College Holdings Limited. The combined stock ownership of Kaplan Netherlands B.V. and Coxcourt Limited in Accountancy & Business College Holdings Limited is 100%.
(g)
Kaplan Mexico Holdings, LLC also owns 1% stock in Kaplan Educational Services de Mexico, S. de R.L. de C.V. and Education HR Services Mexico, S. de R.L. de C.V. The combined ownership of Kaplan, Inc. and Kaplan Mexico Holdings, LLC in Kaplan Educational Services de Mexico, S. de R.L. de C.V. and Education HR Services Mexico, S. de R.L. de C.V. is 100%.
(h)
Quest Ventures, LLC is a Limited Partner of Texas Educational Ventures, LP. The combined ownership of Educational Ventures (Texas), Inc. and Quest Ventures, LLC in Texas Educational Ventures, LP is 100%.
(i)
Kaplan Colleges Private Limited also owns 4.35% stock in Kaplan (India) Private Limited. The combined ownership of Kaplan Mexico Holdings, LLC and Kaplan Colleges Private Limited in Kaplan (India) Private Limited is 100%.
(j)
Kaplan International North America, LLC and Kaplan Test Prep International, Inc. each own 1 share or .00334% of Kaplan International English (Thailand), Co. Ltd. The combined ownership of Kaplan International North America, LLC, Kaplan Test Prep International, Inc. and Kaplan, Inc. in Kaplan International English (Thailand), Co. Ltd. is 99.99%.
(k)
Hands On Consulting Limited owns 49% stock and Kaplan International, Inc. and Kaplan Test Prep International, Inc. each own 0.002% stock of Hands On Education Consultants Co., Ltd. The combined ownership of Kaplan, Inc., Hands On Consulting Limited, Kaplan International, Inc. and Kaplan Test Prep International, Inc. in Hands On Education Consultants Co., Ltd. is 100%.
(l)
Aspect Educational Services Limited also owns 5% stock in Kaplan International Colleges, C.A. The combined ownership of Aspect Educational Services Limited and Aspect Education Limited in Kaplan International Colleges, C.A. is 100%.
(m)
Aspect Educational Services Limited also owns .002% equity in Kaplan International Operations Mexico, S.A. de C.V. and KI HR Services Mexico, S.A. de C.V. The combined ownership of Aspect Education Limited and Aspect Educational Services Limited in Kaplan International Operations Mexico, S.A. de C.V. and KI HR Services Mexico, S.A. de C.V. is 100%.
(n)
Kaplan International Holdings Limited also owns 1 share or .00001% of Kaplan International Colleges Limited. The combined ownership of Kaplan International Holdings Limited and Kaplan International Colleges U.K. Limited in Kaplan International Colleges Limited is 100%.
(o)
Kaplan NT Limited, Kaplan Liverpool Limited, Kaplan Glasgow Limited, Kaplan US Limited, Kaplan International College London Limited, Kaplan UWE Limited, Kaplan Bournemouth Limited and Kaplan Brighton Limited each owns 12.5% of Kaplan PartnerServices HK Limited. The combined ownership of Kaplan NT Limited, Kaplan Liverpool Limited, Kaplan Glasgow Limited, Kaplan US Limited, Kaplan International College London Limited, Kaplan UWE Limited, Kaplan Bournemouth Limited and Kaplan Brighton Limited is 100%.

As permitted by Item 601(b)(21) of Regulation S-K, the foregoing list omits certain subsidiaries which, if considered in the aggregate as a single subsidiary, would not constitute a “significant subsidiary” as that term is defined in Rule 1-02(w) of Regulation S-X.