| WESTGATE RVS ORLANDO, LLCOrlando, FL · Active | Orlando, FL | LLC | Nov 12, 2003 | Active |
| GREAT SOUTHEASTERN PROPERTY & CASUALTY, LLCOrlando, FL · Active | Orlando, FL | LLC | Nov 6, 2003 | Active |
| WESTGATE BLUE TREE RESORT OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Sep 11, 2003 | Active |
| SMOKEY GROVES, LLCOrlando, FL · Active | Orlando, FL | LLC | Aug 12, 2003 | Active |
| WESTGATE PALACE OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jun 18, 2003 | Active |
| WESTGATE SOUTH BEACH, L.L.C.Orlando, FL · Active | Orlando, FL | LLC | Aug 7, 2002 | Active |
| BLUE TREE LBV, INC.Orlando, FL · Active | Orlando, FL | Corporation | Feb 12, 2002 | Active |
| RIVER RANCH AMENITIES, L.L.C.Orlando, FL · Active | Orlando, FL | LLC | Jan 9, 2002 | Active |
| RIVER RANCH WATER MANAGEMENT, L.L.C.Orlando, FL · Active | Orlando, FL | LLC | Jan 9, 2002 | Active |
| RVS-ORLANDO II CONDOMINIUM ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Dec 19, 2001 | Active |
| WESTGATE FOUNDATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jun 5, 2001 | Active |
| WESTGATE FLAMINGO BAY, L.L.C.Orlando, FL · Active | Orlando, FL | LLC | Oct 25, 2000 | Active |
| CFI SALES & MARKETING, INC.Orlando, FL · Active | Orlando, FL | Corporation | Mar 22, 2000 | Active |
| JEMS INVESTMENTS VIII, LLCWindermere, FL · Active | Windermere, FL | LLC | Mar 21, 2017 | Active |
| JEMS INVESTMENTS VI, LLC.Windermere, FL · Active | Windermere, FL | LLC | Apr 11, 2016 | Active |
| JEMS INVESTMENTS VII, LLC.Windermere, FL · Active | Windermere, FL | LLC | Apr 11, 2016 | Active |
| ROYAL PRODUCTIONS, LLCWindermere, FL · Active | Windermere, FL | LLC | Apr 20, 2015 | Active |
| JEMS INVESTMENTS V, LLCWindermere, FL · Active | Windermere, FL | LLC | Oct 3, 2014 | Active |
| JEMS REAL ESTATE, LLCWindermere, FL · Active | Windermere, FL | LLC | Aug 26, 2014 | Active |
| JEMS INVESTMENTS III, LLCWindermere, FL · Active | Windermere, FL | LLC | Feb 17, 2014 | Active |
| JEMS INVESTMENTS IV, LLCWindermere, FL · Active | Windermere, FL | LLC | Feb 17, 2014 | Active |
| JEMS INVESTMENTS II, LLCWindermere, FL · Active | Windermere, FL | LLC | Feb 13, 2014 | Active |
| JEMS INVESTMENTS I, LLCWindermere, FL · Active | Windermere, FL | LLC | Feb 12, 2014 | Active |
| JEMS INVESTMENTS LLCWindermere, FL · Active | Windermere, FL | LLC | Feb 6, 2014 | Active |
| DISCOUNT VACATION GETAWAYS, INC.Windermere, FL · Active | Windermere, FL | Corporation | Oct 16, 2000 | Active |
| CAPE KENNEDY SHORES INC.Orlando, FL · Active | Orlando, FL | Corporation | Dec 16, 1963 | Active |
| CENTRAL FLORIDA INVESTMENTS, INC.Orlando, FL · Active | Orlando, FL | Corporation | Dec 17, 1971 | Active |
| THE SEASONS OWNERS ASSOCIATION, INC.Orlando, FL · Inactive | Orlando, FL | Nonprofit | Dec 14, 1982 | Inactive |
| WESTGATE MIAMI BEACH, LTD.Orlando, FL · Active | Orlando, FL | Partnership | Sep 7, 1995 | Active |
| WESTGATE RESORTS, LTD.Orlando, FL · Active | Orlando, FL | Partnership | Dec 26, 1995 | Active |
| WESTGATE BLUE TREE ORLANDO, INC.Orlando, FL · Active | Orlando, FL | Corporation | Nov 22, 1988 | Active |
| GRENELEFE RESORT, L.L.C.Orlando, FL · Inactive | Orlando, FL | LLC | Jun 27, 2002 | Inactive |
| J SIEGEL HOUSE, LLCWindermere, FL · Active | Windermere, FL | LLC | Apr 15, 2026 | Active |
| JEMS BEACH, LLCWindermere, FL · Active | Windermere, FL | LLC | May 18, 2026 | Active |
| C.F.I. CONSTRUCTION COMPANYOrlando, FL · Active | Orlando, FL | Corporation | Mar 24, 1988 | Active |
| WESTGATE RESORTS FOUNDATION, INC.Orlando, FL · Inactive | Orlando, FL | Nonprofit | Jun 5, 2001 | Inactive |
| THE VICTORIA SIEGEL FOUNDATION, INC.Orlando, FL · Inactive | Orlando, FL | Nonprofit | Jun 10, 2015 | Inactive |
| RIVER RANCH CONDOMINIUM ASSOCIATION, INC.River Ranch, FL · Active | River Ranch, FL | Nonprofit | Apr 28, 1987 | Active |
| CLUB ORLANDO VACATION RESORT OWNERS ASSOCIATION, INC.Orlando, FL · Inactive | Orlando, FL | Nonprofit | Feb 1, 1989 | Inactive |
| WESTGATE LAKES OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jul 20, 1995 | Active |
| WESTGATE TOWERS OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jul 24, 1996 | Active |
| RVS-ORLANDO CONDOMINIUM ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Dec 2, 1996 | Active |
| WESTGATE TOWERS NORTH OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jul 22, 1998 | Active |
| WESTGATE TOWN CENTER OWNERS ASSOCIATION, INC.Orlando, FL · Active | Orlando, FL | Nonprofit | Jul 22, 1998 | Active |
| WESTGATE SOUTH BEACH OWNERS ASSOCIATION, INC.Miami Beach, FL · Active | Miami Beach, FL | Nonprofit | Nov 6, 1998 | Active |
| HARBOUR BEACH TOA, INC.Daytona Beach, FL · Active | Daytona Beach, FL | Nonprofit | Mar 16, 1999 | Active |
| GRENELEFE RESORT UTILITY, INC.Haines City, FL · Inactive | Haines City, FL | Corporation | Aug 27, 1987 | Inactive |
| FLORIDA RANCH LANDS, II, INC.Orlando, FL · Active | Orlando, FL | Corporation | May 2, 1994 | Active |
| WESTGATE MIAMI BEACH, INC.Orlando, FL · Active | Orlando, FL | Corporation | Sep 7, 1995 | Active |
| CFI RESORTS MANAGEMENT, INC.Orlando, FL · Active | Orlando, FL | Corporation | Dec 21, 1995 | Active |