| PHILLIP WILSON I | HIGHLAND DISTRICT HOSPITAL CCN 361332 | hospital | — | — |
| PHILLIP WILSON I | HIGHLAND DISTRICT HOSPITAL CCN 36Z332 | hospital | — | — |
| PHILLIP WINTNER I | HARBOR VILLA CARE CENTER CCN 055742 | snf | — | 11% |
| PHILLIP WINTNER I | HARBOR VILLA CARE CENTER CCN 055742 | snf | — | — |
| PHILLIP WINTNER 2020 IRREVOCABLE GIFT TRUST DATED NOVEMBER 23, 2020 O | HARBOR VILLA CARE CENTER CCN 055742 | snf | CA | — |
| PHILLIP WINTNER 2020 IRREVOCABLE GIFT TRUST DATED NOVEMBER 23, 2020 O | HARBOR VILLA CARE CENTER CCN 055742 | snf | CA | 6% |
| PHILLIP WOLFE I | THC - ORANGE COUNTY LLC CCN 052035 | hospital | — | — |
| PHILLIP WRIGHT I | MD CHOICE HOSPICE CARE INC CCN A11517 | hospice | — | 19% |
| PHILLIP WRIGHT I | MD CHOICE HOSPICE CARE INC CCN A11517 | hospice | — | — |
| PHILLIP YODER I | MISSION INTERESTS COMMITTEE INC CCN 045441 | snf | — | 50% |
| PHILLIP YODER I | MISSION INTERESTS COMMITTEE INC CCN 045441 | snf | — | 100% |
| PHILLIP YOO I | D & D HOME HEALTHCARE CCN 148093 | hha | — | 100% |
| PHILLIP YOO I | D & D HOME HEALTHCARE CCN 148093 | hha | — | 20% |
| PHILLIP YOO I | D & D HOME HEALTHCARE CCN 148093 | hha | — | 100% |
| PHILLIP YOO I | D & D HOME HEALTHCARE CCN 148093 | hha | — | 100% |
| PHILLIP YOO I | D & D HOME HEALTHCARE CCN 148093 | hha | — | 100% |
| PHILLIP ZIEGLER I | HOSPICE OF THE PRAIRIE, INC. CCN 171508 | hospice | — | — |
| PHILLIP ZIEGLER I | HOSPICE OF THE PRAIRE CCN 178005 | hha | — | — |
| PHILLIPP PANNO I | DARLINGTON NRSG & REHAB CTR CCN 365339 | snf | — | — |
| PHILLIPP PANNO I | DARLINGTON NRSG & REHAB CTR CCN 365339 | snf | — | — |
| PHILLIPPA MOSS I | NORTHEAST GEORGIA MEDICAL CENTER HABERSHAM LLC CCN 110041 | hospital | — | — |
| PHILLIPPA MOSS I | NGMC BARROW LLC CCN 110045 | hospital | — | — |
| PHILLIPPA MOSS I | NGMC LUMPKIN, LLC CCN 110237 | hospital | — | — |
| PHILLIPPA MOSS I | NORTHEAST GEORGIA MEDICAL CENTER HABERSHAM LLC CCN 115099 | snf | — | — |
| PHILLIPPE SAAD I | WYNSCAPE HEALTH & REHABILITATION CCN 145213 | snf | — | — |
| PHILLIPPE SAAD I | BSL AT THE COMMONS IN LINCOLN SNF CCN 225782 | snf | — | — |
| PHILLIPPE SAAD I | BSL AT THE COMMONS IN LINCOLN SNF CCN 225782 | snf | — | — |
| PHILLIPS COUNTY HOSPITAL O | PHILLIPS COUNTY HOSPITAL CCN 171353 | hospital | KS | — |
| PHILLIPS COUNTY HOSPITAL O | PHILLIPS COUNTY HOSPITAL CCN 17Z353 | hospital | KS | — |
| PHILLIPS PARENT LLC O | CONSULATE HC OF TALLAHASSEE CCN 105764 | snf | NJ | 100% |
| PHILLIPSBURG SNF REALTY LLC O | WINDY HILL VILLAGE OF P.H. CCN 395533 | snf | NJ | — |
| PHILMA ALEXANDER I | CENTURY HOME HEALTHCARE SERVICES LLC CCN 679670 | hha | — | — |
| PHILO BRYAN I | GANDSE HOME HEALTH CARE INC. CCN 059453 | hha | — | 100% |
| PHILO BRYAN I | GANDSE HOME HEALTH CARE INC. CCN 059453 | hha | — | 100% |
| PHILOMENA NWAOKOLO I | VAP HOME HEALTH CARE INC. CCN 677856 | hha | — | — |
| PHILOMENA NWAOKOLO I | VAP HOME HEALTH CARE INC. CCN 677856 | hha | — | 100% |
| PHILOMENA NWAOKOLO I | VAP HOME HEALTH CARE INC. CCN 677856 | hha | — | — |
| PHILOMENA NWAOKOLO I | VAP HOME HEALTH CARE INC. CCN 677856 | hha | — | 100% |
| PHINA EMAUKHAGBON I | VCP HOME HEALTH CARE AGENCY INC CCN 679207 | hha | — | 90% |
| PHINA EMAUKHAGBON I | VCP HOME HEALTH CARE AGENCY INC CCN 679207 | hha | — | 90% |
| PHINA EMAUKHAGBON I | VCP HOME HEALTH CARE AGENCY INC CCN 679207 | hha | — | 90% |
| PHINA EMAUKHAGBON I | VCP HOME HEALTH CARE AGENCY INC CCN 679207 | hha | — | 90% |
| PHINA EMAUKHAGBON I | VCP HOME HEALTH CARE AGENCY INC CCN 679207 | hha | — | 90% |
| PHINGA TRAN I | LOUISE HOME HEALTH CARE INC. CCN 753124 | hha | — | — |
| PRINCE PHILIP I | TEXAS HOSPICE PROVIDERS LLC CCN 971768 | hospice | — | — |
| RACHEL PHILIP I | KINGLY HOME HEALTH CARE INC CCN 677982 | hha | — | — |
| RACHEL PHILIP I | KINGLY HOME HEALTH CARE INC CCN 677982 | hha | — | — |
| RACHEL PHILIP I | KINGLY HOME HEALTH CARE INC CCN 677982 | hha | — | — |
| RALPH PHILLIPS I | STAR HOSPICE LLC CCN 321550 | hospice | — | 41% |
| RALPH PHILLIPS I | STAR HOSPICE LLC CCN 321550 | hospice | — | 41% |