| PHIPPS, MOLLY Individual | MADRID HOME FOR THE AGING CCN 165118 | snf | IA | — |
| PHIPPS, SHANNON I | ABILISHEALTH BROWNSVILLE LLC | hha | — | — |
| PLOTNIAK, SOPHIE I | ST. JOSEPH HOSPICE OF SOUTH ALABAMA ,LLC CCN 011684 | hospice | — | — |
| PRESENT, PHILIP I | WESLEY HOSPICE, LLC CCN 361665 | hospice | — | — |
| PRESENT, PHILIP Individual | WESLEY GLEN HEALTH SERVICES CORP CCN 365504 | snf | OH | — |
| PRESENT, PHILIP Individual | TWIN TOWERS CCN 366023 | snf | OH | — |
| PRESENT, PHILIP Individual | ROBERT A BARNES CENTER CCN 366411 | snf | OH | — |
| PRESENT, PHILIP Individual | WESLEY WOODS AT NEW ALBANY CCN 366470 | snf | OH | — |
| PUTU, JOSEPHINE I | TOP AID HEALTHCARE CCN 227752 | hha | — | 100% |
| PUTU, JOSEPHINE I | TOP AID HEALTHCARE CCN 227752 | hha | — | 100% |
| PUTU, JOSEPHINE I | TOP AID HEALTHCARE CCN 227752 | hha | — | 100% |
| PUTU, JOSEPHINE I | TOP AID HEALTHCARE CCN 227752 | hha | — | 100% |
| QUILLARD, PHILIP Individual | ELDERWOOD OF UIHLEIN AT LAKE PLACID CCN 335267 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT NORTH CREEK CCN 335429 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT NORTH CREEK CCN 335429 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT TICONDEROGA CCN 335482 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT TICONDEROGA CCN 335482 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT LOCKPORT CCN 335500 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT LOCKPORT CCN 335500 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD OF LAKESIDE AT BROCKPORT CCN 335569 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT LIVERPOOL CCN 335678 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT HORNELL CCN 335691 | snf | NY | — |
| QUILLARD, PHILIP Individual | ELDERWOOD OF SCALLOP SHELL AT WAKEF CCN 415057 | snf | RI | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT BURLINGTON CCN 475030 | snf | VT | — |
| QUILLARD, PHILIP Individual | ELDERWOOD AT BURLINGTON CCN 475030 | snf | VT | — |
| RAPHINO, JUSTA I | OPEN DOOR HEALTHCARE SERVICES INC CCN 227740 | hha | — | 20% |
| RAPHINO, JUSTA I | OPEN DOOR HEALTHCARE SERVICES INC CCN 227740 | hha | — | 20% |
| RAUSMAN, PHILIP Individual | BEDFORD HILLS CENTER CCN 305060 | snf | NH | — |
| RAUSMAN, PHILIP Individual | THE ELMS CENTER CCN 305068 | snf | NH | 48% |
| RAUSMAN, PHILIP Individual | WOLFEBORO BAY CENTER CCN 305083 | snf | NH | — |
| RAUSMAN, PHILIP Individual | MINERAL SPRINGS CCN 305084 | snf | NH | — |
| RAUSMAN, PHILIP Individual | LANGDON PLACE OF KEENE CCN 305085 | snf | NH | — |
| RAUSMAN, PHILIP Individual | BEDFORD NURSING & REHABILITATION CTR CCN 305086 | snf | NH | — |
| RAUSMAN, PHILIP Individual | LANGDON PLACE OF DOVER CCN 305089 | snf | NH | — |
| REAL, JOSEPHINE I | D MISSION HOME HEALTH SERVICES CCN 757208 | hha | — | 48% |
| REID, PHILIP Individual | ELIZABETH CHURCH MANOR CCN 335090 | snf | NY | — |
| REID, PHILIP Individual | THE WESLEY VILLAGE CCN 395602 | snf | PA | — |
| REYES, JOSEPHINE Individual | CHELSEA JEWISH GREEN HOUSE INC. CCN 225775 | snf | MA | — |
| RICCI, PHIL Individual | 396026 CCN 396026 | snf | PA | — |
| RICCI, PHIL Individual | 396067 CCN 396067 | snf | PA | — |
| RICCI, PHIL Individual | 396067 CCN 396067 | snf | PA | — |
| RICCI, PHIL Individual | 396089 CCN 396089 | snf | PA | — |
| RICHARDS, PHILLIP Individual | 275012 CCN 275012 | snf | MT | — |
| RICHARDS, PHILLIP Individual | 275157 CCN 275157 | snf | MT | — |
| RICHARDS, PHILLIP Individual | 275158 CCN 275158 | snf | MT | — |
| RICHARDS, PHILLIP I | BENEFIS SPECTRUM MEDICAL INC. CCN 277090 | hha | — | — |
| RICHARDS, PHILLIP I | BENEFIS HOSPITALS INC | hospice | — | — |
| RINEY, PHIL Individual | 185396 CCN 185396 | snf | KY | — |
| RINEY, PHIL I | OWENSBORO HEALTH, INC | hha | — | — |
| RIZK, SOPHIA I | SOUTHCOAST VISITING NURSE ASSN INC CCN 227101 | hospice | — | — |