| WBS HOLDINGS LLC Organization | THE EMERALDS AT FAIRBAULT LLC CCN 245067 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | PARK HEALTH A VILLA CENTER CCN 245083 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | NEW BRIGHTON A VILLA CENTER CCN 245164 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | VILLA AT ST LOUIS PARK CCN 245182 | snf | MN | — |
| WBS HOLDINGS LLC Organization | BROOKVIEW A VILLA CENTER CCN 245186 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | TEXAS TERRACE A VILLA CENTER CCN 245187 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | VILLA AT BRYN MAWR CCN 245203 | snf | MN | — |
| WBS HOLDINGS LLC Organization | SLEEPY EYE CARE CENTER CCN 245225 | snf | MN | — |
| WBS HOLDINGS LLC Organization | RIVER VALLEY HEALTH & REHABILITATION CCN 245237 | snf | MN | — |
| WBS HOLDINGS LLC Organization | MAPLEWOOD CARE CENTER CCN 245276 | snf | MN | — |
| WBS HOLDINGS LLC Organization | THE WATERVIEW WOODS LLC CCN 245277 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | THE WATERVIEW PINES LLC CCN 245283 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | THE EMERALDS AT ST. PAUL LLC CCN 245295 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | THE GARDENS AT FOLEY LLC CCN 245325 | snf | MN | 22% |
| WBS HOLDINGS LLC Organization | ROSE OF SHARON A VILLA CENTER CCN 245326 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | PARMLY ON THE LAKE LLC CCN 245328 | snf | MN | 19% |
| WBS HOLDINGS LLC Organization | GALTIER A VILLA CENTER CCN 245340 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | LAKESHORE INN NURSING HOME CCN 245388 | snf | MN | 22% |
| WBS HOLDINGS LLC Organization | ROBBINSDALE A VILLA CTR CCN 245417 | snf | MN | — |
| WBS HOLDINGS LLC Organization | BETHANY ON THE LAKE LLC CCN 245434 | snf | MN | 19% |
| WBS HOLDINGS LLC Organization | GARDENS AT WINSTED CCN 245459 | snf | MN | 22% |
| WBS HOLDINGS LLC Organization | THE WATERVIEW SHORES LLC CCN 245471 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | BAYSIDE MANOR LLC CCN 245473 | snf | MN | 22% |
| WBS HOLDINGS LLC Organization | RICHFIELD A VILLA CENTER CCN 245492 | snf | MN | 26% |
| WBS HOLDINGS LLC Organization | THE EMERALDS AT GRAND RAPIDS LLC CCN 245495 | snf | MN | 20% |
| WBS HOLDINGS LLC Organization | VILLA AT OSSEO CCN 245629 | snf | MN | 26% |