| HRVATIN, PHILIP Individual | SLOVENE HOME FOR THE AGED CCN 365567 | snf | OH | — |
| HUSHER, PHILLIP Individual | 435112 CCN 435112 | snf | SD | — |
| HUTCHISON, PHILIP Individual | 265756 CCN 265756 | snf | MO | — |
| HUTCHISON, PHILIP Individual | 265764 CCN 265764 | snf | MO | — |
| HUTCHISON, PHILIP I | BETHESDA SERVICES, INC. | hospice | — | — |
| ICARD, PHIL I | HOSPICE AND HOME CARE OF ALEXANDER COUNTY INC | hospice | — | — |
| IMATONG, JOSEPHINE I | HOME PRO CARE INC CCN 237278 | hha | — | 100% |
| IMATONG, JOSEPHINE I | HOME PRO CARE INC CCN 237278 | hha | — | 100% |
| IMATONG, JOSEPHINE I | HOME PRO CARE INC CCN 237278 | hha | — | 100% |
| IMATONG, JOSEPHINE I | HOME PRO CARE INC CCN 237278 | hha | — | 100% |
| INCARNATI, PHILIP Individual | LAKE ORION NURSING CENTER CCN 235481 | snf | MI | — |
| INCARNATI, PHILIP Individual | 235577 CCN 235577 | snf | MI | — |
| IRREVOCABLE GRANTOR TRUST AGREEMENT OF MARGARET PHILLIPS SHEEHAN Organization | TRENTON HEALTH AND REHABILITATION CCN 445308 | snf | TN | 34% |
| IRREVOCABLE GRANTOR TRUST AGREEMENT OF MARGARET PHILLIPS SHEEHAN Organization | CELINA HEALTH AND REHABILITATION CEN CCN 445445 | snf | TN | 49% |
| JACKSON, PHILIP I | GRAND VIEW HOSPITAL | hha | — | — |
| JACKSON, PHILIP I | GRAND VIEW HOSPITAL | hospice | — | — |
| JACOB, PHILIP Individual | THE BUCKINGHAM CCN 676111 | snf | TX | — |
| JAMES PHILLIPS I | MEMORIAL HOSPITAL, INC. CCN 180043 | hospital | — | — |
| JAMES PHILLIPS I | HIGHLAND DISTRICT HOSPITAL CCN 36Z332 | hospital | — | — |
| JAMIE PHILLIPS I | VANDERBILT UNIVERSITY MEDICAL CENTER CCN 440039 | hospital | — | — |
| JAMIE PHILLIPS I | VANDERBILT UNIVERSITY MEDICAL CENTER CCN 440193 | hospital | — | — |
| JAMIE PHILLIPS I | VANDERBILT UNIVERSITY MEDICAL CENTER CCN 44S039 | hospital | — | — |
| JAMIE PHILLIPS I | SEATTLE CHILDRENS HOSPITAL CCN 503300 | hospital | — | — |
| JAMIE PHILLIPS I | CHILDREN'S HOSPITAL & RESEARCH CENTER AT OAKLAND CCN 53301 | hospital | — | — |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | SEDAN CITY HOSPITAL CCN 171318 | hospital | OK | — |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | SEDAN CITY HOSPITAL CCN 17Z318 | hospital | OK | — |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | JANE PHILLIPS NOWATA HEALTH CENTER CCN 371305 | hospital | OK | — |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | JANE PHILLIPS MEMORIAL MEDICAL CENTER INC CCN 37T018 | hospital | OK | 100% |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | JANE PHILLIPS MEMORIAL MEDICAL CENTER INC CCN 37U018 | hospital | OK | 100% |
| JANE PHILLIPS MEMORIAL MEDICAL CENTER INC O | JANE PHILLIPS NOWATA HEALTH CENTER CCN 37Z305 | hospital | OK | 100% |
| JARRED, PHILIP I | NEOSHO MEMORIAL REGIONAL MEDICAL CENTER | hospice | — | 0% |
| JARRED, PHILIP I | NEOSHO MEMORIAL REGIONAL MEDICAL CENTER | hha | — | 0% |
| JERMAN, PHILLIP Individual | ALLEGHANY HEALTH AND REHAB CCN 495141 | snf | VA | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 450051 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 450537 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 450723 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 45S537 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 670023 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 670132 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 670300 | hospital | — | — |
| JOHN OLIPHINT I | METHODIST HOSPITALS OF DALLAS CCN 670340 | hospital | — | — |
| JOHN PHILLIPS I | METHODIST HOSPITALS OF DALLAS CCN 450051 | hospital | — | — |
| JOHNSON, PHILIP Individual | FITCHBURG REHAB AND NURSING CENTER CCN 225227 | snf | MA | — |
| JOHNSTON, PHILLIP Individual | STILL HOPES EPISCOPAL RETIREMENT CCN 425401 | snf | SC | — |
| JOSEPHIAN, TAKOOHI Individual | ARARAT POST ACUTE CCN 555616 | snf | CA | — |
| JOSEPHINE ABBOUD I | NEBRASKA METHODIST HOSPITAL CCN 280040 | hospital | — | — |
| JOSEPHINE ABBOUD I | NEBRASKA METHODIST HOSPITAL CCN 280040 | hospital | — | — |
| JOSEPHINE ABBOUD I | NEBRASKA METHODIST HOSPITAL CCN 280040 | hospital | — | — |
| JOSEPHINE ABBOUD I | METHODIST FREMONT HEALTH CCN 280077 | hospital | — | — |
| JOSEPHINE ABBOUD I | METHODIST FREMONT HEALTH CCN 280077 | hospital | — | — |