| RWW HOME & COMMUNITY REHAB SERVICES FLORIDA, LLC | 2 |
| 0.0% | 24.3 | 1 | home health | — | 0 |
| RX HOME HEALTH INC. | 2 |
| 0.0% | 53.7 | 1 | home health | — | 0 |
| RX STAFFING AND HOME CARE, INC. | 2 |
| 0.0% | 39.6 | 1 | home health,hospice | — | 0 |
| S & A Unified Home Care, Inc. | 2 |
| 50.0% | 69.1 | 1 | home health | — | 1 |
| S & J HEALTHCARE LLC | 2 |
| 0.0% | 20.9 | 1 | home health | — | 0 |
| SAAYADUNCANVILLE, LLC | 2 |
| 0.0% | 69.8 | 1 | alf | — | 0 |
| SABER HEALTHCARE GROUP LLC | 2 |
| 0.0% | 64.3 | 1 | snf | 205 | 0 |
| Sachem Adult Home And Alp Llc | 2 |
| 0.0% | 30.6 | 1 | alf,home health | — | 1 |
| SACRAMENTO BASED ADULT DAY SERVICES, INC. | 2 |
| 50.0% | 46.3 | 1 | adult day | — | 2 |
| SAEJCA'S CASTLE LLC | 2 |
| 0.0% | 65.7 | 1 | alf | — | 0 |
| SAFE AND SECURE RESPITE CARE LLC | 2 |
| 0.0% | 15.7 | 1 | alf | — | 0 |
| SAFE GUARD HOME HEALTH | 2 |
| 100.0% | 91.6 | 1 | home health | — | 0 |
| SAGA SENIOR LIVING LLC | 2 |
| 0.0% | 28.1 | 1 | alf | — | 0 |
| SAGE OAK HOLDINGS VIII LLC | 2 |
| 0.0% | 24.5 | 1 | alf | — | 0 |
| SAGE OAK SENIOR LIVING, LLC | 2 |
| 0.0% | 45.9 | 1 | alf | — | 0 |
| SAINT FRANCIS HEALTH SYSTEM INC | 2 |
| 0.0% | 21.7 | 1 | home health,hospice | — | 0 |
| SALUD HCS HOLDING INC | 2 |
| 0.0% | 58.0 | 1 | home health | — | 0 |
| SAMUEL ONWUHARONYE | 2 |
| 0.0% | 31.7 | 1 | alf | — | 0 |
| SAN ANTONIO HEALTH SERVICE CORPORATION | 2 |
| 0.0% | 83.0 | 1 | nf | 108 | 0 |
| SAN GABRIEL VALLEY CHILDREN'S CARE, INC. | 2 |
| 0.0% | 74.5 | 1 | icf iid | 12 | 0 |
| SAND DOLLAR INDUSTRIES INC | 2 |
| 0.0% | 15.5 | 1 | home health | — | 0 |
| SANGRE DE CRISTO HOSPICE & PALLIATIVE CARE | 2 |
| 0.0% | 71.2 | 1 | home health,hospice | — | 0 |
| SANTIAGO INC | 2 |
| 0.0% | 44.7 | 1 | home health | — | 0 |
| Sara Companion Services, Inc. | 2 |
| 0.0% | 31.1 | 1 | home health | — | 0 |
| SARAH BUSH LINCOLN HEALTH SYSTEM | 2 |
| 0.0% | 16.4 | 1 | home health,hospice | — | 0 |
| SARASOTA HOME HEALTH CARE AGENCY LLC | 2 |
| 0.0% | 57.3 | 1 | home health | — | 0 |
| SASSER ENTERPRISES INC | 2 |
| 0.0% | 28.7 | 1 | snf | 249 | 0 |
| SCBMA | 2 |
| 0.0% | 25.5 | 1 | snf | 176 | 0 |
| SCHARFELD CARE SOLUTIONS INC | 2 |
| 0.0% | 10.4 | 1 | home health | — | 0 |
| Seaview Manor, Llc | 2 |
| 0.0% | 32.2 | 1 | alf,home health | — | 1 |
| SELF-HELP FOR THE ELDERLY | 2 |
| 0.0% | 11.8 | 1 | adult day,home health | — | 1 |
| Selfhelp Community Services, Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 2 |
| SENIOR CARE GROUP INC | 2 |
| 50.0% | 81.6 | 2 | home health,snf | 180 | 0 |
| SENIOR FRIENDSHIP CENTERS INC | 2 |
| 0.0% | 48.3 | 1 | adult day | — | 0 |
| SENIOR LIVING PROPERTIES IV, LLC | 2 |
| 100.0% | 95.3 | 1 | alf | — | 0 |
| SENIOR MANAGEMENT INC | 2 |
| 0.0% | 23.8 | 2 | snf | 75 | 0 |
| SENIOR RESOURCE ASSOCIATION, INC. | 2 |
| 0.0% | 48.3 | 1 | adult day | — | 0 |
| SENIOR VILLAGE MANAGEMENT, LLC | 2 |
| 0.0% | 66.3 | 1 | alf | — | 0 |
| SENTRYCARE INC | 2 |
| 0.0% | 23.5 | 1 | snf | 120 | 0 |
| SEQUOIA HEALTHCARE GROUP LLC | 2 |
| 0.0% | 65.9 | 1 | snf | 150 | 0 |
| SERENITY HOME CARE FACILITIES, LLC | 2 |
| 50.0% | 76.3 | 1 | icf iid | 12 | 0 |
| SERENITY HOMECARE AGENCY, INC | 2 |
| 50.0% | 57.1 | 1 | home health | — | 0 |
| SEYKAT CORPORATION | 2 |
| 0.0% | 33.6 | 1 | icf iid | 12 | 0 |
| SHAMOR, INC | 2 |
| 0.0% | 37.5 | 1 | alf | — | 0 |
| SHANDS JACKSONVILLE HEALTHCARE INC | 2 |
| 0.0% | 29.8 | 1 | home health,snf | 56 | 0 |
| SHARE LOVE & CARE LLC | 2 |
| 0.0% | 76.4 | 1 | alf | — | 0 |
| SHELBY COUNTY CHRIS A MYRTUE MEMORIAL HOSPITAL | 2 |
| 0.0% | 25.3 | 1 | home health,hospice | — | 0 |
| SHINING STAR HOME CARE LLC | 2 |
| 0.0% | 24.3 | 1 | home health | — | 0 |
| SHORE HEALTH MANAGEMENT TRUST | 2 |
| 0.0% | 62.2 | 2 | snf | 216 | 0 |
| SID PETERSON MEMORIAL HOSPITAL | 2 |
| 0.0% | 36.4 | 1 | home health,hospice | — | 0 |