| WIPFLI LLP Organization | CONGREGATIONAL HOMES INC. CCN 055016 | snf | CA | — |
| WIPFLI LLP Organization | 055115 CCN 055115 | snf | CA | — |
| WIPFLI LLP Organization | THE PAVILION AT VILLA PUEBLO CCN 065121 | snf | CO | — |
| WIPFLI LLP Organization | ACCEL AT LONGMONT CCN 065429 | snf | CO | — |
| WIPFLI LLP Organization | LUTHER HAVEN CCN 245259 | snf | MN | — |
| WIPFLI LLP Organization | WHITEWATER HEALTH SERVICES CCN 245270 | snf | MN | — |
| WIPFLI LLP Organization | LACRESCENT HEALTH SERVICES CCN 245319 | snf | MN | — |
| WIPFLI LLP Organization | PRAIRIE MANOR INC CCN 245482 | snf | MN | — |
| WIPFLI LLP Organization | VALLE VISTA REHABILITATION AND NURSI CCN 275021 | snf | MT | — |
| WIPFLI LLP Organization | KALISPELL REHABILITATION AND NURSING CCN 275025 | snf | MT | — |
| WIPFLI LLP Organization | PARKVIEW CARE CENTER CCN 275120 | snf | MT | — |
| WIPFLI LLP Organization | EAGLE CLIFF MANOR CCN 275123 | snf | MT | — |
| WIPFLI LLP Organization | HANOVER HILL HEALTHCARE CENTER CCN 305009 | snf | NH | — |
| WIPFLI LLP Organization | 305063 CCN 305063 | snf | NH | — |
| WIPFLI LLP Organization | WISCONSIN RAPIDS HEALTH SERVICES CCN 525212 | snf | WI | — |
| WIPFLI LLP Organization | BETHANY ST. JOSEPH CARE CENTER CCN 525265 | snf | WI | — |
| WIPFLI LLP Organization | MONROE HEALTH SERVICES CCN 525292 | snf | WI | — |
| WIPFLI LLP Organization | MARSHFIELD HEALTH SERVICES CCN 525304 | snf | WI | — |
| WIPFLI LLP Organization | DELAVAN HEALTH SERVICES CCN 525324 | snf | WI | — |
| WIPFLI LLP Organization | RIVERVIEW HEALTH SERVICES CCN 525332 | snf | WI | — |
| WIPFLI LLP Organization | TOMAHAWK HEALTH SERVICES CCN 525334 | snf | WI | — |
| WIPFLI LLP Organization | ROCKY KNOLL HEALTH CARE CENTER CCN 525337 | snf | WI | — |
| WIPFLI LLP Organization | GREEN BAY HEALTH SERVICES CCN 525342 | snf | WI | — |
| WIPFLI LLP Organization | EVERGREEN HEALTH SERVICES CCN 525343 | snf | WI | — |
| WIPFLI LLP Organization | COLONIAL CENTER LLC CCN 525350 | snf | WI | — |
| WIPFLI LLP Organization | STEVENS POINT HEALTH SERVICES CCN 525353 | snf | WI | — |
| WIPFLI LLP Organization | MINERAL POINT HEALTH SERVICES CCN 525354 | snf | WI | — |
| WIPFLI LLP Organization | RANDOLPH HEALTH SERVICES CCN 525355 | snf | WI | — |
| WIPFLI LLP Organization | TWIN PORTS HEALTH SERVICES CCN 525370 | snf | WI | — |
| WIPFLI LLP Organization | WISCONSIN DELLS HEALTH SERVICES CCN 525391 | snf | WI | — |
| WIPFLI LLP Organization | BIRCH HILL HEALTH SERVICES CCN 525412 | snf | WI | — |
| WIPFLI LLP Organization | MERCY HEALTH SERVICES CCN 525414 | snf | WI | — |
| WIPFLI LLP Organization | MENOMONEE FALLLS HEALTH SERVICES CCN 525415 | snf | WI | — |
| WIPFLI LLP Organization | ONALASKA CARE CENTER CCN 525443 | snf | WI | — |
| WIPFLI LLP Organization | OAKWOOD HEALTH SERVICES CCN 525454 | snf | WI | — |
| WIPFLI LLP Organization | MAPLEWOOD OF SAUK PRAIRIE CCN 525462 | snf | WI | — |
| WIPFLI LLP Organization | 525467 CCN 525467 | snf | WI | — |
| WIPFLI LLP Organization | ST FRANCIS HEALTH SERVICES CCN 525477 | snf | WI | — |
| WIPFLI LLP Organization | ELLSWORTH HEALTH SERVICES CCN 525483 | snf | WI | — |
| WIPFLI LLP Organization | HAMMOND HEALTH SERVICES CCN 525499 | snf | WI | — |
| WIPFLI LLP Organization | GOOD SHEPHERD SERVICES LTD CCN 525509 | snf | WI | — |
| WIPFLI LLP Organization | SHEYBOGAN PROGRESSIVE HEALTH SERVICE CCN 525511 | snf | WI | — |
| WIPFLI LLP Organization | HOMESTEAD HEALTH SERVICES CCN 525546 | snf | WI | — |
| WIPFLI LLP Organization | SHELL LAKE HEALTH CARE CENTER CCN 525553 | snf | WI | — |
| WIPFLI LLP Organization | MEADOW VIEW HEALTH SERVICES CCN 525605 | snf | WI | — |
| WIPFLI LLP Organization | MORNINGSIDE HEALTH SERVICES CCN 525607 | snf | WI | — |
| WIPFLI LLP Organization | CORNELL HEALTH SERVICES CCN 525637 | snf | WI | — |
| WIPFLI LLP Organization | FOUR WINDS MANOR CCN 525656 | snf | WI | — |
| WIPFLI LLP Organization | HAMILTON HEALTH SERVICES CCN 525664 | snf | WI | — |
| WIPFLI LLP Organization | PLYMOUTH HEALTH SERVICES CCN 525685 | snf | WI | — |