| PAKHDAVOR LLC | 2 |
| 0.0% | 24.1 | 1 | snf | 180 | 0 |
| PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS | 2 |
| 0.0% | 48.3 | 1 | adult day | — | 0 |
| PALO ALTO COUNTY HOSPITAL | 2 |
| 0.0% | 23.9 | 1 | home health,hospice | — | 0 |
| PARAMOUNT ALF, INC | 2 |
| 100.0% | 94.4 | 1 | alf | — | 0 |
| Paramount Security Bureau, Inc. | 2 |
| 50.0% | 49.8 | 1 | home health | — | 1 |
| Parent Care Home Care, Llc | 2 |
| 50.0% | 70.8 | 1 | home health | — | 0 |
| PARK NICOLLET HEALTH SERVICES | 2 |
| 0.0% | 40.3 | 1 | home health,hospice | — | 0 |
| PARKLYNN HOLDINGS LLC | 2 |
| 50.0% | 67.7 | 1 | home health | — | 0 |
| Parkshore Home Health Care Llc | 2 |
| 0.0% | 30.2 | 1 | home health | — | 0 |
| Parkview Hfa, Inc. | 2 |
| 0.0% | 73.0 | 1 | alf,home health | — | 0 |
| PATE & INGRAM HOMES | 2 |
| 0.0% | 75.4 | 1 | icf iid | 12 | 0 |
| Paul F. Wolfe | 2 |
| 0.0% | 22.2 | 1 | alf,home health | — | 1 |
| PEACE CAPITAL LLC | 2 |
| 50.0% | 72.3 | 1 | snf | 350 | 0 |
| PEACE CARE INC | 2 |
| 0.0% | 44.3 | 1 | snf | 259 | 0 |
| PECOS COUNTY MEMORIAL HOSPITAL DISTRICT | 2 |
| 0.0% | 24.4 | 1 | home health,hospice | — | 0 |
| PEDIATRIC HOME RESPIRATORY SERVICES LLC | 2 |
| 50.0% | 81.7 | 1 | home health | — | 0 |
| PELICAN HOME HEALTH LLC | 2 |
| 0.0% | 9.4 | 1 | home health | — | 0 |
| PELLA REGIONAL HEALTH CENTER | 2 |
| 0.0% | 24.0 | 1 | home health,hospice | — | 0 |
| PENAN RETIREMENT CENTERS LIMITED PARTNERSHIP | 2 |
| 0.0% | 38.1 | 1 | alf,snf | 0 | 0 |
| PENINSULA HEALTH VENTURES INC | 2 |
| 0.0% | 42.6 | 2 | home health | — | 0 |
| PENNSYLVANIA LTC INC | 2 |
| 50.0% | 62.2 | 1 | snf | 162 | 0 |
| PENNSYLVANIA MOUNTAINS CARE NETWORK | 2 |
| 0.0% | 52.1 | 1 | snf | 135 | 0 |
| PENTEC HEALTH, INC. | 2 |
| 0.0% | 25.9 | 1 | home health | — | 0 |
| People Care Incorporated | 2 |
| 0.0% | 37.2 | 1 | home health | — | 0 |
| PERIGROVE 1014 LLC | 2 |
| 0.0% | 73.2 | 1 | snf | 248 | 0 |
| PERSONAL TOUCH ELDER CARE, INC | 2 |
| 0.0% | 14.1 | 1 | alf | 12 | 2 |
| Personal Touch Home Care of Long Island, Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| PETRA GROWTH FUND III LP | 2 |
| 0.0% | 70.1 | 1 | home health | — | 0 |
| PHELPS COUNTY REGIONAL MEDICAL CENTER | 2 |
| 50.0% | 63.1 | 1 | home health,hospice | — | 0 |
| PHOENIX HEALTH RESOURCES, INC | 2 |
| 0.0% | 17.8 | 1 | alf | — | 1 |
| PHOENIX HEALTH SERVICES LLC | 2 |
| 0.0% | 11.0 | 1 | snf | 179 | 0 |
| PHYSICIAN AND TACTICAL HEALTHCARE SERVICES LLC | 2 |
| 0.0% | 44.0 | 1 | snf | 462 | 0 |
| PINELLAS ASSISTED LIVING, LLC | 2 |
| 0.0% | 70.1 | 1 | alf | — | 0 |
| PINNACLE HOME HEALTHCARE INC | 2 |
| 100.0% | 99.1 | 1 | home health | — | 0 |
| PIONEER HOME HEALTH CARE, INC. | 2 |
| 0.0% | 25.8 | 1 | home health,hospice | — | 0 |
| PLAINS HOSPITAL CORPORATION | 2 |
| 0.0% | 48.7 | 1 | hospice,snf | 28 | 0 |
| Plattduetsche Altenheim Gesellschaft Von Brooklyn Und Umgegend, Inc. | 2 |
| 0.0% | 55.1 | 1 | alf | — | 0 |
| PLEXUS GROUP INC | 2 |
| 0.0% | 38.9 | 1 | snf | 200 | 0 |
| POBEDA SERVICES, INC | 2 |
| 100.0% | 96.7 | 1 | adult day | — | 2 |
| POINTE MANAGEMENT LLC | 2 |
| 100.0% | 98.5 | 1 | snf | 339 | 0 |
| POLARIS ENDEAVORS INC | 2 |
| 0.0% | 35.0 | 1 | home health,snf | 100 | 0 |
| PORTER'S ADULT CARE INC. | 2 |
| 0.0% | 45.6 | 1 | adult day,alf | — | 0 |
| Portland Care and Rehabilitation Centre | 2 | — | — | — | 1 | nf | — | 0 |
| POSHCARE ASSISTED LIVING INC | 2 |
| 0.0% | 35.7 | 1 | alf | — | 0 |
| PREFERRED HOME CARE OF FLORIDA LLC | 2 |
| 50.0% | 86.7 | 1 | home health | — | 0 |
| PREFERRED PRIVATE CARE, LLC | 2 |
| 0.0% | 32.1 | 1 | home health | — | 0 |
| PREMIER THERAPY LLC | 2 |
| 0.0% | 37.2 | 2 | snf | 200 | 0 |
| PRESBYTERIAN HOMES INC | 2 |
| 0.0% | 1.2 | 1 | snf | 131 | 0 |
| PRESBYTERIAN INTERCOMMUNITY HOSPITAL | 2 |
| 0.0% | 57.6 | 1 | home health,hospice | — | 0 |
| PRESBYTERIAN MANOR INC | 2 |
| 0.0% | 48.0 | 1 | nf | 0 | 1 |