| PHIL DINGLE I | FLORIDA HEALTH SCIENCES CENTER INC CCN 100128 | hospital | — | — |
| PHIL FENDT I | MEMORIAL COMMUNITY HEALTH INC CCN 281320 | hospital | — | — |
| PHIL FENDT I | MEMORIAL COMMUNITY HEALTH INC CCN 281320 | hospital | — | — |
| PHIL FENDT I | MEMORIAL COMMUNITY HEALTH INC CCN 28Z320 | hospital | — | — |
| PHIL FENDT I | MEMORIAL COMMUNITY HEALTH INC CCN 28Z320 | hospital | — | — |
| PHIL GOY I | SOUTHFIELD REHABILITATION COMPANY CCN 230301 | hospital | — | — |
| PHIL GOY I | SOUTHFIELD REHABILITATION COMPANY CCN 230301 | hospital | — | — |
| PHIL RINEY I | OWENSBORO HEALTH, INC CCN 180038 | hospital | — | — |
| PHIL RINEY I | OWENSBORO HEALTH, INC CCN 18T038 | hospital | — | — |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | 50% |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | 50% |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | — |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | — |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | — |
| PHIL SMITH, INC O | JEFF DAVIS LIVING CENTER, LLC | snf | LA | 50% |
| PHIL SONNENBERG I | WINONA HEALTH SERVICES CCN 240044 | hospital | — | — |
| PHIL SONNENBERG I | WINONA HEALTH SERVICES CCN 24U044 | hospital | — | — |
| PHIL WETZEL I | FALL RIVER HEALTH SERVICES CCN 431322 | hospital | — | — |
| PHIL WETZEL I | FALL RIVER HEALTH SERVICES CCN 43Z322 | hospital | — | — |
| PHILADELPHIA COLLEGE OF OSTEOPATHIC MEDICINE O | CHH COMMUNITY HEALTH CCN 390026 | hospital | PA | 20% |
| PHILADELPHIA COLLEGE OF OSTEOPATHIC MEDICINE O | CHH COMMUNITY HEALTH CCN 39S026 | hospital | PA | 20% |
| PHILANTA MANUEL I | ST. LUKE'S CORNWALL HOSPITAL CCN 330264 | hospital | — | — |
| PHILAPPART, NANCY I | HOSPICE OF MICHIGAN, INC. | hospice | — | — |
| PHILAPPART, NANCY I | HOSPICE OF MICHIGAN, INC. | hospice | — | — |
| PHILAPPART, NANCY I | HOSPICE OF MICHIGAN, INC. | hospice | — | — |
| PHILAPPART, NANCY I | HOSPICE OF MICHIGAN, INC. | hospice | — | — |
| PHILAPPART, NANCY I | ARBOR HOSPICE, INC. | hospice | — | — |
| PHILBROOK, TANIA I | J & K STAFFING SOLUTIONS, LLC | hha | — | — |
| PHILIP ALEXANDER I | JOHN ED CHAMBERS MEMORIAL HOSPITAL INC CCN 04U011 | hospital | — | — |
| PHILIP ALEXANDER I | JOHN ED CHAMBERS MEMORIAL HOSPITAL INC CCN 40011 | hospital | — | — |
| PHILIP ARCIDI I | BRN CORPORATION CCN 222047 | hospital | — | — |
| PHILIP ARCIDI I | BRN CORPORATION CCN 222047 | hospital | — | 33% |
| PHILIP ARCIDI I | BRN CORPORATION CCN 222047 | hospital | — | — |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 222048 | hospital | — | — |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 222048 | hospital | — | 33% |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 222048 | hospital | — | — |
| PHILIP ARCIDI I | BRN CORPORATION CCN 22TA47 | hospital | — | 33% |
| PHILIP ARCIDI I | BRN CORPORATION CCN 22TA47 | hospital | — | 33% |
| PHILIP ARCIDI I | BRN CORPORATION CCN 22TA47 | hospital | — | 33% |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 22TA48 | hospital | — | 33% |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 22TA48 | hospital | — | 33% |
| PHILIP ARCIDI I | METRO WEST REHAB CORP CCN 22TA48 | hospital | — | 33% |
| PHILIP BENTLEY I | HH HEALTH SYSTEM - JACKSON LLC CCN 10061 | hospital | — | — |
| PHILIP BOYCE I | SOUTHERN BAPTIST HOSPITAL OF FLORIDA INC CCN 100088 | hospital | — | — |
| PHILIP BOYCE I | BAPTIST MEDICAL CENTER OF THE BEACHES, INC CCN 100117 | hospital | — | — |
| PHILIP BOYCE I | BAPTIST MEDICAL CENTER OF NASSAU INC CCN 100140 | hospital | — | — |
| PHILIP BOYCE I | SOUTHERN BAPTIST HOSPITAL OF FLORIDA INC CCN 102330 | hospital | — | — |
| PHILIP BOYCE I | SOUTHERN BAPTIST HOSPITAL OF FLORIDA INC CCN 10S088 | hospital | — | — |
| PHILIP BRENCKLE I | PENN STATE HEALTH HOLY SPIRIT MEDICAL CENTER CCN 390004 | hospital | — | — |
| PHILIP BRENCKLE I | PENN STATE HEALTH HOLY SPIRIT MEDICAL CENTER CCN 39S004 | hospital | — | — |