| EMERALD NURSING & REHAB LANCASTER CCN 285275 | LINCOLN | 293 | $3.2M |
| TABITHA INC CCN 285057 | LINCOLN | 208 | −$8.2M |
| HILLCREST COUNTRY ESTATES CCN 285293 | PAPILLION | 186 | $90K |
| EMERALD NURSING & REHAB COLUMBUS CCN 285092 | COLUMBUS | 183 | $427K |
| AZRIA HEALTH OF MONTCLAIR CCN 285054 | OMAHA | 175 | −$3.4M |
| EMERALD NURSING AND REHAB MERCY CCN 285058 | OMAHA | 174 | $294K |
| EMERALD NURSING & REHAB BROOKSIDE CCN 285049 | LINCOLN | 173 | $1.4M |
| GSS-HASTINGS VILLAGE CCN 285072 | HASTINGS | 169 | −$6.0M |
| MONUMENT REHABILITATION AND CARE CEN CCN 285095 | SCOTTSBLUFF | 160 | −$2.3M |
| EMERALD NURSING & REHAB OMAHA CCN 285097 | OMAHA | 155 | −$38K |
| RED OAK HEALTH SERVICES INC. CCN 285133 | BELLEVUE | 151 | −$44K |
| PREMIER ESTATES OF FREMONT LLC CCN 285103 | FREMONT | 147 | $1.5M |
| FLORENCE HOME CCN 285173 | OMAHA | 126 | −$559K |
| GSS - AUBURN CCN 285112 | AUBURN | 126 | $543K |
| GOOD SAMARITAN CENTER SYRACUSE CCN 285138 | SYRUCUSE | 124 | $119K |
| FALLS CITY CARE CENTER CCN 285114 | FALLS CITY | 119 | $224K |
| PRESTIGE CARE CENTER OF PLATTSMOUTH CCN 285104 | PLATTSMOUTH | 111 | −$508K |
| EMERALD NURSING & REHAB LAKEVIEW CCN 285106 | GRAND ISLAND | 111 | $211K |
| EMERALD NURSING & REHAB LEGACY POINT CCN 285239 | OMAHA | 108 | −$86K |
| GOOD SAMARITAN SOCIETY MILLARD CCN 285098 | OMAHA | 106 | −$168K |
| GOOD SAMARITAN SOCIETY BEATRICE CCN 285203 | BEATRICE | 106 | $367K |
| MILDER MANOR INC. CCN 285002 | LINCOLN | 104 | $9.2M |
| ST JOSEPH NURSING HOME CCN 285160 | NORFOLK | 103 | −$1.4M |
| FREMONT CARE CENTER INC. CCN 285278 | FREMONT | 100 | −$942K |
| HOLMES LAKE MANOR CCN 285164 | LINCOLN | 97 | −$1.9M |
| AZRIA HEALTH ASHLAND CCN 285140 | ASHLAND | 97 | $775K |
| EMERALD NURSING & REHAB COZAD CCN 285093 | COZAD | 89 | $120K |
| GSS - GRAND ISLAND VILLAGE CCN 285285 | GRAND ISLAND | 89 | −$2.3M |
| GOOD SAMARITAN SOCIETY ALBION CCN 285197 | ALBION | 88 | $139K |
| GOOD HOPE HEALTHCARE INC. CCN 285238 | OMAHA | 88 | $379K |
| PREMIER ESTATES OF CRETE LLC CCN 285170 | CRETE | 88 | $1.2M |
| MONROE HEALTHCARE INC CCN 285130 | BEATRICE | 87 | $726K |
| LOUISVILLE CARE CENTER CCN 285267 | LOUISVILLE | 87 | −$858K |
| SEWARD LIVING CENTER INC. CCN 285279 | SEWARD | 87 | $6.0M |
| GOOD SAMARITAN SOCIETY SUPERIOR CCN 285187 | SUPERIOR | 87 | −$54K |
| GRAND ISLAND-PARK PLACE CARE AND REH CCN 285105 | GRAND ISLAND | 85 | $3.0M |
| ONEILL OPERATIONS LLC CCN 285108 | ONEILL | 84 | $452K |
| INDIAN HILLS MANOR CCN 285091 | OGALLALA | 82 | $615K |
| GATEWAY VISTA CCN 285266 | LINCOLN | 80 | −$521K |
| SUNRISE COUNTRY MANOR CCN 285232 | MILFORD | 80 | −$417K |
| BROKEN BOW CARE & REHABILIATION CEN CCN 285120 | BROKEN BOW | 79 | $1.6M |
| GOOD SAMARITAN SOCIETY ALLIANCE CCN 285174 | ALLIANCE | 77 | $2.9M |
| CONTINENTAL SPRINGS LLC CCN 285082 | SOUTH SIOUX CITY | 77 | −$2.1M |
| THE PALM AT REGENCY SQUARE CCN 285076 | SOUTH SIOUX CITY | 77 | −$247K |
| PREMIER ESTATES OF KENESAW LLC CCN 285166 | KENESAW | 76 | −$539K |
| HILLCREST MILLARD CCN 285302 | OMAHA | 76 | $316K |
| AZRIA HEALTH BROADWELL CCN 285221 | GRAND ISLAND | 76 | −$361K |
| PREMIER ESTATES OF PIERCE LLC CCN 285139 | PIERCE | 75 | −$990K |
| GOOD SAMARITAN SOCIETY SCRIBNER CCN 285196 | SCRIBNER | 75 | $1.4M |
| FULLERTON OPERATIONS LLC CCN 285115 | FULLERTON | 75 | $536K |
| SORENSON CARE AND REHABILITATION CEN CCN 285107 | OMAHA | 74 | $3.5M |
| GOOD SAMARITAN SOCIETY BLOOMFIELD CCN 285156 | BLOOMFIELD | 74 | $273K |
| GOOD SAMARITAN SOCIETY ATKINSON CCN 285177 | ATKINSON | 73 | $40K |
| HILLCREST FIRETHORN CCN 285300 | LINCOLN | 72 | $62K |
| NORTH PLATTE CARE CENTER LLC CCN 285165 | NORTH PLATTE | 71 | $548K |
| CREST VIEW CARE CENTER CCN 285150 | CHADRON | 70 | −$366K |
| NELIGH OPERATIONS LLC CCN 285124 | NELIGH | 70 | $448K |
| ARBOR CARE CENTERS-COUNTRYSIDE LLC CCN 285207 | MADISON | 70 | $2.9M |
| SOUTHSIDE HEALTHCARE INC. CCN 285240 | OMAHA | 70 | $405K |
| BELLE TERRACE CCN 285237 | TECUMSEH | 67 | $3.4M |
| NORFOLK CARE AND REHABILITATION CENT CCN 285101 | NORFOLK | 67 | $2.8M |
| GOOD SAMARITAN SOCIETY - ALMA CCN 285185 | ALMA | 66 | −$277K |
| PLUM CREEK CARE CENTER CCN 285159 | LEXINGTON | 66 | −$1.3M |
| VALHAVEN CARE AND REHABILITATION CEN CCN 285117 | VALLEY | 66 | $3.5M |
| LYONS LIVING CENTER CCN 285301 | LYONS | 65 | $375K |
| AZRIA HEALTH OF MIDTOWN CCN 285218 | OMAHA | 65 | −$539K |
| PREMIER ESTATES OF WEST POINT LLC CCN 285158 | WEST POINT | 64 | $993K |
| PRESTIGE CARE CENTER OF NEBRASKA CIT CCN 285109 | NEBRASKA CITY | 64 | −$190K |
| HILLTOP ESTATES CCN 285163 | GOTHENBURG | 64 | −$671K |
| PREMIER ESTATES OF PAWNEE LLC CCN 285157 | PAWNEE CITY | 64 | −$1.1M |
| WESTFIELD QUALITY CARE CCN 285263 | AURORA | 64 | $2.0M |
| STANTON LAKE HEALTHCARE INC. CCN 285055 | FALLS CITY | 63 | $47K |
| AZRIA HEALTH CENTRAL CITY CCN 285147 | CENTRAL CITY | 63 | $416K |
| GOOD SAMARITAN SOCIETY WESTERN HALL CCN 285198 | WOOD RIVER | 63 | $3.6M |
| THE WILLOWS AT GRETNA CCN 285146 | GRETNA | 63 | −$446K |
| AZRIA HEALTH BLUE HILL CCN 285144 | BLUE HILL | 62 | −$394K |
| THE MAPLES AT CENTENNIAL LLC CCN 285094 | NORTH PLATTE | 62 | −$444K |
| GOOD SAMARITAN SOCIETY RAVENNA CCN 285202 | RAVENNA | 61 | $3.9M |
| THE BIRCH AT SUTHERLAND CCN 285141 | SUTHERLAND | 60 | −$409K |
| GOOD SAMARITAN SOCIETY OSCEOLA CCN 285193 | OSCEOLA | 60 | −$405K |
| GOOD SAMARITAN SOCIETY ST. LUKE CCN 285192 | KEARNEY | 60 | −$318K |
| BROKEN BOW LIVING INC CCN 285297 | BROKEN BOW | 60 | $2.6M |
| LINDAHL HEALTHCARE INC. CCN 285135 | WAYNE | 60 | −$483K |
| ARBOR CARE CENTERS - ORD LLC CCN 285294 | ORD | 60 | $1.5M |
| CRESTVIEW CARE CENTER CCN 285132 | MILFORD | 58 | $2.6M |
| GOOD SAMARTAIN SOCIETY VALENTINE CCN 285176 | VALENTINE | 58 | $1.7M |
| GOOD SAMARITAN SOCIETY ST. JOHN CCN 285189 | KEARNEY | 56 | −$5K |
| BUTTE HEALTHCARE CENTER CCN 285180 | BUTTE | 56 | −$199K |
| VSL KEARNEY LLC CCN 285305 | KEARNEY | 56 | −$1.8M |
| ST. JOSEPHS ELDER SERVICES INC. CCN 285303 | WEST POINT | 54 | −$1.2M |
| AZRIA HEALTH WAVERLY CCN 285143 | WAVERLY | 54 | $464K |
| SCHUYLER CARE AND REHABILITATION CEN CCN 285110 | SCHUYLER | 53 | $2.1M |
| CLARKSON COMMUNITY CARE CENTER CCN 285116 | CLARKSON | 52 | $161K |
| TABITHA AT THE LANDING CCN 285288 | LINCOLN | 50 | $182K |
| CHIMNEY ROCK VILLA CCN 285260 | BAYARD | 49 | −$222K |
| COLONIAL ACRES NURSING HOME CCN 285248 | HUMBOLDT | 49 | −$937K |
| MORYS HAVEN CCN 285152 | COLUMBUS | 48 | $2.7M |
| OLD CHENEY REHABILITION CCN 285299 | LINCOLN | 47 | −$569K |
| HARTINGTON OPERATIONS LLC CCN 285088 | HARTINGTON | 47 | $376K |
| TEKAMAH OPERATIONS LLC CCN 285118 | TEKAMAH | 46 | $331K |
| SANDHILLS CARE CENTER CCN 285298 | AINSWORTH | 46 | $507K |
| BRIGHTON GARDENS OF OMAHA CCN 285274 | OMAHA | 45 | $2.7M |
| RANDOLPH HEALTHCARE INC. CCN 285183 | RANDOLPH | 45 | $106K |
| TABITHA NURSING CENTER OF CRETE CCN 285283 | CRETE | 44 | −$423K |
| OLD MILL REHABILITATION CCN 285289 | OMAHA | 44 | −$863K |
| ELWOOD CARE CENTER CCN 285215 | ELWOOD | 43 | $215K |
| FREMONT CARE CENTER INC CCN 285235 | FREMONT | 43 | $140K |
| FRANKLIN OPERATIONS LLC CCN 285096 | FRANKLIN | 42 | $321K |
| WAUSA CARE AND REHABILITATION CENTER CCN 285111 | WAUSA | 42 | $1.0M |
| UTICA COMMUNITY CARE CENTER CCN 285161 | UTICA | 41 | $2.2M |
| SIDNEY CARE AND REHABILITATION CENTE CCN 285113 | SIDNEY | 41 | $1.3M |
| GOOD SAMARTAIN CENTER WYMORE CCN 285195 | WYMORE | 40 | $750K |
| SKYVIEW CARE & REHAB AT BRIDGEPORT CCN 285224 | BRIDGEPORT | 40 | $381K |
| PLAINVIEW MANOR CCN 285273 | PLAINVIEW | 39 | $183K |
| HEMINGFORD CARE CENTER CCN 285306 | HEMINGFORD | 39 | −$242K |
| CALLAWAY GOOD LIFE CENTER CCN 285200 | CALLAWAY | 38 | −$44K |
| TABITHA AT PRAIRIE COMMONS CCN 285307 | GRAND ISLAND | 36 | −$4.9M |
| PONDEROSA VILLA CCN 285250 | CRAWFORD | 35 | −$605K |
| COLONIAL HAVEN CCN 285204 | BEEMER | 34 | −$758K |
| HARVARD REST HAVEN CCN 285272 | HARVARD | 30 | −$290K |
| GOOD SAMARITAN SOCIETY CA MUES CCN 285175 | ARAPAHOE | 30 | $2.5M |
| EASTMONT TOWERS CCN 285036 | LINCOLN | 23 | −$14.6M |
| TABITHA AT WILLIAMSBURG-SEGREN CCN 285295 | LINCOLN | 16 | $1.2M |
| HEMINGFORD COMMUNITY CARE CENTER CCN 285265 | HEMINGFORD | — | — |
