| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | SANDSTONE OF TUCSON REHAB CENTRE CCN 035099 | snf | AZ | 9% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | SANDSTONE ESTATES REHAB CENTRE LLC CCN 035292 | snf | AZ | — |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | THE TERRACE OF HIALEAH CCN 105803 | snf | FL | 33% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | NAPLES REHAB CTR CCN 105995 | snf | FL | 25% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE CHICAGO HEIGHTS CCN 145180 | snf | IL | 21% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | GOLDWATER CARE DANVILLE CCN 145183 | snf | IL | 5% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | LAKE SHORE HEALTHCARE AND REHAB CCN 145244 | snf | IL | 20% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE DEKALB CCN 145261 | snf | IL | — |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ARC AT DWIGHT LLC CCN 145452 | snf | IL | 23% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE SPRING VALLEY CCN 145486 | snf | IL | 5% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | WESLEY PLACE CCN 145591 | snf | IL | 37% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ARCADIA CARE MORRIS LLC CCN 145623 | snf | IL | 23% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ELEVATE CARE NORTH BRANCH CCN 145630 | snf | IL | 13% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE WESTCHESTER CCN 145660 | snf | IL | 15% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ELEVATE CARE ABINGTON LLC CCN 145683 | snf | IL | 9% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ELGIN CCN 145740 | snf | IL | 23% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE WEST CHICAGO CCN 145830 | snf | IL | 30% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | WAUCONDA HEALTHCARE & REHAB. CENTER CCN 145887 | snf | IL | — |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ARCADIA CARE JACKSONVILLE CCN 145928 | snf | IL | 25% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ELEVATE CARE COUNTRY CLUB HILLS CCN 145967 | snf | IL | 8% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | THE VILLA AT WINDSOR PARK CCN 145970 | snf | IL | 17% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE KOKOMO CCN 155064 | snf | IN | 15% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | ARBORS AT MICHIGAN CITY CCN 155156 | snf | IN | 18% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE TOLLESTON PARK CCN 155580 | snf | IN | 15% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | APERION CARE MARION LLC CCN 155799 | snf | IN | — |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | TRANSITIONAL CARE OF LAS VEGAS LLC CCN 295095 | snf | NV | 9% |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | TRANSITIONAL CARE OF LAS VEGAS LLC CCN 295095 | snf | NV | — |
| DAVID A BERKOWITZ REVOC TR DAVID BERKOWITZ TTEE Organization | BANNISTER CENTER FOR REHAB & HEALTH CCN 415038 | snf | RI | 33% |
