| SMALL, PHILIP I | PRUITTHEALTH HOME HEALTH - NORTH ATLANTA, INC | hha | — | 0% |
| SMITH, DELPHIA Individual | 455538 CCN 455538 | snf | TX | — |
| SMITH, PHIL Individual | JEFF DAVIS LIVING CENTER CCN 195314 | snf | LA | — |
| SMITH, PHIL Individual | JEFF DAVIS LIVING CENTER CCN 195314 | snf | LA | — |
| SMITH, PHIL I | HOSPICE OF IREDELL COUNTY INC CCN 341517 | hospice | — | — |
| SMITH, PHILANDER Individual | CROSS SNF OPS DBA RIVER RIDGE CCN 045157 | snf | AR | — |
| SMITH, PHILANDER Individual | HERITAGE SQUARE NURSING CENTER CCN 045366 | snf | AR | — |
| SMITH, PHILLIP I | ORTHOPAEDIC AND MEDICAL HOME HEALTH CCN 267633 | hha | — | — |
| SMITH, PHILLIP I | ORTHOPAEDIC AND MEDICAL HOME HEALTH CCN 267633 | hha | — | 33% |
| SMITH, PHILLIP I | ORTHOPAEDIC AND MEDICAL HOME HEALTH CCN 267633 | hha | — | — |
| SMITH, PHILLIP I | FAMILY & FRIENDS HOME CARE LLC | hha | — | 82% |
| SNOW, PHILLIP Individual | 345278 CCN 345278 | snf | NC | — |
| SOPHIA H SOLLIS TRUST Organization | HERMAN HEALTH CARE CENTER CCN 555831 | snf | CA | 50% |
| SORLEY, PHILIP I | AB SAFE HAVEN PALLIATIVE & HOSPICE CARE INC CCN B51571 | hospice | — | — |
| SORLEY, PHILIP I | AB SAFE HAVEN PALLIATIVE & HOSPICE CARE INC CCN B51571 | hospice | — | 29% |
| ST SOPHIA REALTY LLC Organization | ST. SOPHIA HEALTH & REHABILITATION C CCN 265120 | snf | MO | 100% |
| STERLING, PHILLIP Individual | TLC CARE CENTER CCN 295071 | snf | NV | — |
| STERLING, PHILLIP Individual | BETH SHOLOM HOME OF VIRGINIA CCN 495291 | snf | VA | — |
| STERLING, PHILLIP Individual | NEW MARTINSVILLE CENTER CCN 515074 | snf | WV | — |
| STERLING, PHILLIP Individual | GLENVILLE CENTER CCN 515103 | snf | WV | — |
| STETLER, PHILLIP Individual | 345249 CCN 345249 | snf | NC | — |
| STONE, PHILLIP I | DAYSPRING HOSPICE, LLC CCN 011603 | hospice | — | — |
| STONE, PHILLIP I | DAYSPRING HOSPICE, LLC CCN 011603 | hospice | — | — |
| STONE, PHILLIP I | LONGLEAF HOSPICE LLC CCN 111680 | hospice | — | 10% |
| STONE, PHILLIP I | LONGLEAF HOSPICE LLC CCN 111680 | hospice | — | 10% |
| STONE, PHILLIP I | COMMUNITY HOSPICE OF SOUTH ALABAMA LLC | hospice | — | 5% |
| STOVER, PHILIP Individual | 175554 CCN 175554 | snf | KS | — |
| STOVER, PHILIP Individual | 175554 CCN 175554 | snf | KS | — |
| STOVER, PHILIP Individual | 175554 CCN 175554 | snf | KS | — |
| STOVER, PHILLIP I | VISITING NURSE SERVICES OF IOWA | hha | — | — |
| STOVER, PHILLIP I | VISITING NURSE SERVICES OF IOWA | hospice | — | — |
| STOVER, PHILLIP I | VISITING NURSE SERVICES OF IOWA | hha | — | — |
| STOVER, PHILLIP I | VISITING NURSE SERVICES OF IOWA | hospice | — | — |
| STOWELL, PHILIP Individual | PATRIOTS COLONY INC CCN 495369 | snf | VA | — |
| STREIT, PHIL Individual | STACYVILLE COMMUNITY NURSING HOME CCN 165438 | snf | IA | — |
| SUTTON, SOPHIA Individual | SUTTON PARK CTR FOR NURSING & REHAB CCN 335350 | snf | NY | — |
| SWEENEY, PHILLIP Individual | MARRERO HEALTHCARE CENTER CCN 195336 | snf | LA | — |
| SWEENEY, PHILLIP Individual | MARRERO HEALTHCARE CENTER CCN 195336 | snf | LA | — |
| TABI, SOPHIE I | A CARING TOUCH NURSING & HOME CARE SERVICES INC | hha | — | 100% |
| TABI, SOPHIE I | A CARING TOUCH NURSING & HOME CARE SERVICES INC | hha | — | 100% |
| TABI, SOPHIE I | A CARING TOUCH NURSING & HOME CARE SERVICES INC | hha | — | 100% |
| TAFOYA, PHILLIP I | FIRST AMERICAN HOSPICE INC CCN A11507 | hospice | — | — |
| TAFOYA, PHILLIP I | AEGIS HOSPICE CARE CCN A11741 | hospice | — | — |
| TAFOYA, PHILLIP I | PRO HOSPICE CARE INC CCN B41544 | hospice | — | 0% |
| TAFOYA, PHILLIP I | FIRSTHAND HOSPICE INC CCN B41607 | hospice | — | 0% |
| TAFOYA, PHILLIP I | DAVIDA HOSPICE INC CCN B51702 | hospice | — | 0% |
| TAFOYA, PHILLIP I | HEALING HANDS HOSPICE CARE INC. CCN B51708 | hospice | — | 100% |
| TALL, SOPHIE Individual | 146007 CCN 146007 | snf | IL | — |
| TARALLO, PHILIP I | BROCKTON VISITING NURSE ASSOCIATION CCN 221608 | hospice | — | — |
| TEAGUE, PHILLIP Individual | LAS VENTANAS DE SOCORRO CCN 676393 | snf | TX | — |
