| RODRIGUEZ, DELPHINO I | HAVEN HOSPICE INC CCN B31623 | hospice | — | 34% |
| RODRIGUEZ, DELPHINO I | HAVEN HOSPICE INC CCN B31623 | hospice | — | 34% |
| SAAD, PHILLIPPE Individual | WYNSCAPE HEALTH & REHABILITATION CCN 145213 | snf | IL | — |
| SAAD, PHILLIPPE Individual | BSL AT THE COMMONS IN LINCOLN SNF CCN 225782 | snf | MA | — |
| SANDY, PHILLIP Individual | BRANDON OAKS HEALTH CENTER CCN 495373 | snf | VA | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | GRESHAM POST ACUTE CARE & REHAB CCN 385190 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | CARE CENTERS MANAGEMENT INC CCN 385254 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | GATEWAY CARE & RETIREMENT CCN 385268 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | PACIFIC GARDENS ESTATES LLC CCN 385272 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | SHERIDAN CARE CENTER LLC CCN 385275 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | CREEKSIDE REHABILITATION AND NURSING CCN 385277 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. Organization | CEDAR CROSSINGS CCN 385284 | snf | OR | — |
| SAPPHIRE HOLDCO LLC Organization | ARLINGTON COURT NURSING CENTER CCN 365950 | snf | OH | 100% |
| SAPPHIRE OPERATIONS, LLC Organization | STOCKTON NURSING AND REHAB CENTER CCN 055201 | snf | CA | 100% |
| SAPPHIRE OPERATIONS, LLC Organization | WEST VALLEY SUBACUTE AND NURSING CTR CCN 555716 | snf | CA | 100% |
| SAPPHIRE UNLIMITED HOLDINGS INC. Organization | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | 100% |
| SAPPHIRE UNLIMITED HOLDINGS INC. Organization | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | — |
| SAPPHIRE UNLIMITED HOLDINGS INC. Organization | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | — |
| SAPPHIRE143 HOLDINGS LLC Organization | HILLSIDE PLAZA CCN 365006 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | CEDARWOOD PLAZA CCN 365033 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | PLEASANTVIEW NURSING HOME CCN 365084 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | WICKLIFFE COUNTRY PLACE CCN 365381 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | FRANKLIN BLVD NURSING HOME CCN 365388 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | PLEASANT LAKE VILLA CCN 365706 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | BROADVIEW NURSING HOME CCN 365757 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | ORCHARD VILLA CCN 366068 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | PARKSIDE VILLA CCN 366229 | snf | OH | — |
| SAPPHIRE143 HOLDINGS LLC Organization | MAPLEVIEW COUNTRY PLACE CCN 366433 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | HILLSIDE PLAZA CCN 365006 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | CEDARWOOD PLAZA CCN 365033 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | PLEASANTVIEW NURSING HOME CCN 365084 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | WICKLIFFE COUNTRY PLACE CCN 365381 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | FRANKLIN BLVD NURSING HOME CCN 365388 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | PLEASANT LAKE VILLA CCN 365706 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | BROADVIEW NURSING HOME CCN 365757 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | ORCHARD VILLA CCN 366068 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | PARKSIDE VILLA CCN 366229 | snf | OH | — |
| SAPPHIRE143 IRRV TR Organization | MAPLEVIEW COUNTRY PLACE CCN 366433 | snf | OH | — |
| SAUVAGEAU, PHILIP Individual | SCHOELLKOPF HEALTH CENTER CCN 335376 | snf | NY | — |
| SAUVAGEAU, PHILIP Individual | SCHOELLKOPF HEALTH CENTER CCN 335376 | snf | NY | — |
| SAUVAGEAU, PHILIP Individual | OUR LADY OF PEACE NURSING CARE CCN 335843 | snf | NY | — |
| SCALO, PHILIP Individual | BARTLEY NURSING AND REHAB CCN 315288 | snf | NJ | 5% |
| SCHULZ, PHILIP I | MCLEAN AFFILIATES, INC. | hospice | — | — |
| SCHULZ, PHILIP I | MCLEAN AFFILIATES, INC. | hha | — | — |
| SCOTT, PHIL Individual | 395510 CCN 395510 | snf | PA | — |
| SCOTT, PHIL Individual | 395959 CCN 395959 | snf | PA | — |
| SELL, PHILIP Individual | SENA KEAN NURSING AND REHABILITATION CCN 395775 | snf | PA | — |
| SF MEMPHIS HOLDINGS LLC Organization | MAJESTIC OPERATIONS LLC CCN 445150 | snf | TN | 23% |
| SFHT MEMPHIS LLC Organization | MAJESTIC OPERATIONS LLC CCN 445150 | snf | TN | 6% |
| SFSS MEMPHIS LLC Organization | MAJESTIC OPERATIONS LLC CCN 445150 | snf | TN | 5% |