| ROSAMMA PHILIP I | ALPHONSA HOME HEALTH CARE INC. CCN 148137 | hha | — | 50% |
| ROSAMMA PHILIP I | ALPHONSA HOME HEALTH CARE INC. CCN 148137 | hha | — | — |
| ROSAMMA PHILIP I | ALPHONSA HOME HEALTH CARE INC. CCN 148137 | hha | — | — |
| SAMUEL PHILLIPS I | CONCORD NURSING & REHAB CENTER INC. CCN 335538 | snf | — | 100% |
| SAMUEL PHILLIPS I | CONCORD NURSING & REHAB CENTER INC. CCN 335538 | snf | — | — |
| SANDRA PHILLIPS I | SALEM TOWNSHIP HOSPITAL CCN 141345 | hospital | — | — |
| SANDRA PHILLIPS I | SALEM TOWNSHIP HOSPITAL CCN 14Z345 | hospital | — | — |
| SAPPHIRE HEALTHCARE SRVS. O | GRESHAM POST ACUTE CARE & REHAB CCN 385190 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | GRESHAM POST ACUTE CARE & REHAB CCN 385190 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | FERNHILL ESTATES LLC CCN 385237 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | FERNHILL ESTATES LLC CCN 385237 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CARE CENTERS MANAGEMENT INC CCN 385254 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CARE CENTERS MANAGEMENT INC CCN 385254 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | GATEWAY CARE & RETIREMENT CCN 385268 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | GATEWAY CARE & RETIREMENT CCN 385268 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | PACIFIC GARDENS ESTATES LLC CCN 385272 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | PACIFIC GARDENS ESTATES LLC CCN 385272 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | SHERIDAN CARE CENTER LLC CCN 385275 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | SHERIDAN CARE CENTER LLC CCN 385275 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CREEKSIDE REHABILITATION AND NURSING CCN 385277 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CREEKSIDE REHABILITATION AND NURSING CCN 385277 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CEDAR CROSSINGS CCN 385284 | snf | OR | — |
| SAPPHIRE HEALTHCARE SRVS. O | CEDAR CROSSINGS CCN 385284 | snf | OR | — |
| SAPPHIRE HOLDCO LLC O | ARLINGTON COURT NURSING CENTER CCN 365950 | snf | OH | 100% |
| SAPPHIRE HOLDCO LLC O | ARLINGTON COURT NURSING CENTER CCN 365950 | snf | OH | — |
| SAPPHIRE OPERATIONS, LLC O | STOCKTON NURSING AND REHAB CENTER CCN 055201 | snf | CA | 100% |
| SAPPHIRE OPERATIONS, LLC O | SANTA CLARA POST ACUTE CCN 056069 | snf | CA | 100% |
| SAPPHIRE OPERATIONS, LLC O | WEST VALLEY SUBACUTE AND NURSING CTR CCN 555716 | snf | CA | — |
| SAPPHIRE OPERATIONS, LLC O | WEST VALLEY SUBACUTE AND NURSING CTR CCN 555716 | snf | CA | 100% |
| SAPPHIRE UNLIMITED HOLDINGS INC. O | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | 100% |
| SAPPHIRE UNLIMITED HOLDINGS INC. O | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | 54% |
| SAPPHIRE UNLIMITED HOLDINGS INC. O | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | 54% |
| SAPPHIRE UNLIMITED HOLDINGS INC. O | MAHONING VALLEY NURSING & REHAB CTR CCN 395480 | snf | PA | — |
| SAPPHIRE143 HOLDINGS LLC O | HILLSIDE PLAZA CCN 365006 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | CEDARWOOD PLAZA CCN 365033 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | PLEASANTVIEW NURSING HOME CCN 365084 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | WICKLIFFE COUNTRY PLACE CCN 365381 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | FRANKLIN BLVD NURSING HOME CCN 365388 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | PLEASANT LAKE VILLA CCN 365706 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | BROADVIEW NURSING HOME CCN 365757 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | ORCHARD VILLA CCN 366068 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | PARKSIDE VILLA CCN 366229 | snf | NY | 20% |
| SAPPHIRE143 HOLDINGS LLC O | MAPLEVIEW COUNTRY PLACE CCN 366433 | snf | NY | 20% |
| SAPPHIRE143 IRRV TR O | HILLSIDE PLAZA CCN 365006 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | CEDARWOOD PLAZA CCN 365033 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | PLEASANTVIEW NURSING HOME CCN 365084 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | WICKLIFFE COUNTRY PLACE CCN 365381 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | FRANKLIN BLVD NURSING HOME CCN 365388 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | PLEASANT LAKE VILLA CCN 365706 | snf | NY | 18% |
| SAPPHIRE143 IRRV TR O | BROADVIEW NURSING HOME CCN 365757 | snf | NY | 18% |
