| GARFINKEL, ALLAN Individual | SHORE ACRES CARE CTR AND REHAB CCN 105050 | snf | FL | — |
| GARFINKEL, ALLAN Individual | SHORE ACRES CARE CTR AND REHAB CCN 105050 | snf | FL | — |
| GARFINKEL, ALLAN Individual | BAYSIDE CARE CENTER CCN 105071 | snf | FL | — |
| GARFINKEL, ALLAN Individual | BAYSIDE CARE CENTER CCN 105071 | snf | FL | — |
| GARFINKEL, ALLAN Individual | MADISON POINTE CARE CENTER CCN 105166 | snf | FL | — |
| GARFINKEL, ALLAN Individual | MADISON POINTE CARE CENTER CCN 105166 | snf | FL | — |
| GARFINKEL, ALLAN Individual | WOODBRIDGE CARE CENTER CCN 105426 | snf | FL | — |
| GARFINKEL, ALLAN Individual | ADVANCED CARE CENTER AND REHAB CCN 105478 | snf | FL | — |
| GARFINKEL, ALLAN Individual | EXCEL CARE CENTER CCN 105884 | snf | FL | — |
| GARFINKEL, ALLAN Individual | EXCEL CARE CENTER CCN 105884 | snf | FL | — |
| GARFINKEL, ALLAN Individual | GULF SHORE CARE CENTER CCN 105978 | snf | FL | — |
| GARFINKEL, ALLAN Individual | GULF SHORE CARE CENTER CCN 105978 | snf | FL | — |
| GARFINKEL, ALLAN I | KEYSTONE HOME HEALTH INC CCN 108469 | hha | — | 25% |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF ALTON CCN 145651 | snf | IL | — |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF ALTON CCN 145651 | snf | IL | — |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF ALTON CCN 145651 | snf | IL | — |
| GARFINKEL, ALLAN Individual | ARCADIA CARE DANVILLE CCN 145753 | snf | IL | — |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF EDWARDSVILLE CCN 145846 | snf | IL | — |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF EDWARDSVILLE CCN 145846 | snf | IL | — |
| GARFINKEL, ALLAN Individual | RIVER CROSSING OF EDWARDSVILLE CCN 145846 | snf | IL | — |
| GARFINKEL, ALLAN Individual | ARCADIA CARE CLIFTON CCN 146085 | snf | IL | — |
| GARFINKEL, ALLAN Individual | ARCADIA CARE CLIFTON CCN 146085 | snf | IL | — |