| MIDDLESEX COUNTY IMPROVEMENT AUTHORITY | 2 |
| 50.0% | 55.7 | 1 | snf | 360 | 0 |
| MILDUS LLC | 2 |
| 50.0% | 79.7 | 1 | home health,hospice | — | 0 |
| MISSION ROAD DEVELOPMENTAL CENTER | 2 |
| 0.0% | 61.8 | 1 | icf iid | 18 | 0 |
| MITCHELL COUNTY HOSPITAL HEALTH SYSTEMS | 2 |
| 0.0% | 6.9 | 1 | hospice,snf | 36 | 0 |
| MJ ASSET SERVICES LLC | 2 |
| 50.0% | 68.3 | 1 | icf iid | 8 | 0 |
| MJH GROUP LLC | 2 |
| 50.0% | 85.2 | 1 | snf | 250 | 0 |
| MJT HOMECARE LLC | 2 |
| 0.0% | 27.0 | 1 | home health | — | 0 |
| ML LLC | 2 |
| 100.0% | 99.5 | 1 | snf | 0 | 0 |
| MLAP Acquisition III, LLC | 2 |
| 50.0% | 60.1 | 1 | alf,home health | — | 1 |
| MLSPA LLC | 2 |
| 0.0% | 49.3 | 1 | snf | 365 | 0 |
| MME CAPITAL HOLDINGS LLC | 2 |
| 0.0% | 52.0 | 1 | snf | 60 | 0 |
| MNH FLORIDA HOMECARE ACQUISITIONS LLC | 2 |
| 50.0% | 81.8 | 1 | home health | — | 0 |
| MNH HOMECARE ACQUISITIONS BROWARD AND PALM BEACH LLC | 2 |
| 0.0% | 53.8 | 1 | home health | — | 0 |
| MODEL RESIDENTIAL HOME, INC. | 2 |
| 0.0% | 46.4 | 1 | icf iid | 12 | 0 |
| MOHAWK VALLEY HEALTH SYSTEM | 2 |
| 0.0% | 57.2 | 1 | home health,snf | 202 | 0 |
| MONAD HEALTH INC | 2 |
| 50.0% | 73.8 | 1 | home health | — | 0 |
| MONTAGE HEALTH | 2 |
| 0.0% | 32.8 | 1 | hospice,snf | 28 | 0 |
| Montefiore Medical Center | 2 | — | — | — | 1 | home health | — | 0 |
| MONTROSE HOSPICE, INC | 2 |
| 0.0% | 64.8 | 1 | hospice | — | 0 |
| MOORE COUNTY HOSPITAL DISTRICT | 2 |
| 50.0% | 67.2 | 1 | home health,hospice | — | 0 |
| MORGAN STAR HOME CARE LLC | 2 |
| 0.0% | 25.6 | 1 | home health | — | 0 |
| MORNING STARR NEW BEGINNINGS | 2 |
| 0.0% | 30.1 | 1 | alf | — | 0 |
| MORROW COUNTY HEALTH DISTRICT | 2 |
| 0.0% | 34.5 | 1 | home health,hospice | — | 0 |
| MORSELIFE HEALTH SYSTEM INC | 2 |
| 50.0% | 90.0 | 1 | home health,hospice | — | 0 |
| MOSAIC HEALTH SYSTEM | 2 |
| 0.0% | 21.9 | 1 | home health,hospice | — | 0 |
| MOTHER OF MERCY HOMES, INC. | 2 |
| 50.0% | 61.0 | 1 | icf iid | 12 | 0 |
| Mount View Assisted Living, Inc. | 2 |
| 0.0% | 34.7 | 1 | alf,home health | — | 1 |
| MSB TEXAS T, LLC | 2 |
| 0.0% | 58.5 | 1 | alf | — | 0 |
| MSHC THE OAKS ASSISTED LIVING, LLC | 2 |
| 0.0% | 35.8 | 1 | alf | — | 1 |
| MSK RE HOLDINGS, LLC | 2 |
| 0.0% | 32.6 | 1 | home health | — | 0 |
| MY MED HOME CARE | 2 |
| 50.0% | 87.0 | 1 | home health | — | 0 |
| NAIR LLC | 2 |
| 0.0% | 37.9 | 2 | snf | 200 | 0 |
| NCAS GROUP, INC. | 2 |
| 0.0% | 18.5 | 1 | home health | — | 0 |
| NELLAS OPCO HOLDCO LLC | 2 |
| 100.0% | 92.8 | 1 | snf | 184 | 0 |
| NEOSHO COUNTY | 2 |
| 50.0% | 51.6 | 1 | home health,hospice | — | 0 |
| NEW COMFORT BY NATASHA CANAL INC | 2 |
| 50.0% | 54.4 | 1 | home health | — | 0 |
| New Frontiers In T.B.I. Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| NEW HIGHLAND HEALTHCARE LLC | 2 |
| 0.0% | 17.4 | 1 | alf | — | 1 |
| NEW HORIZON HOME HEALTH, LLC | 2 |
| 50.0% | 64.4 | 1 | home health | — | 0 |
| NEW HORIZON INTEGRATED CARE ICF DD-H HOME INC. | 2 |
| 0.0% | 66.1 | 1 | icf iid | 12 | 0 |
| NEW STAR HOME HEATH CARE LLC | 2 |
| 0.0% | 31.2 | 1 | home health | — | 0 |
| New Vision Home Care Services, Llc | 2 |
| 50.0% | 49.6 | 1 | home health | — | 1 |
| NEW VISTA PAC HB OPERATOR LLC | 2 |
| 0.0% | 70.3 | 1 | snf | 237 | 0 |
| Newco Alp Inc. | 2 |
| 0.0% | 14.0 | 1 | alf,home health | — | 1 |
| NMCGR | 2 |
| 50.0% | 60.5 | 1 | home health,snf | 49 | 0 |
| NOBILITY INVESTMENT SOLUTIONS LLC | 2 |
| 0.0% | 36.1 | 2 | hospice | — | 0 |
| North Brook Heights Home For Adults, Inc. | 2 |
| 50.0% | 48.6 | 1 | alf,home health | — | 1 |
| NORTHSTAR HEALTHCARE INCOME OPERATING PARTNERSHIP LP | 2 |
| 50.0% | 56.7 | 1 | snf | 115 | 0 |
| NORTHWELL INC | 2 |
| 50.0% | 85.9 | 2 | home health | — | 0 |
| NORTHWESTERN MEMORIAL HEALTHCARE | 2 |
| 0.0% | 29.7 | 1 | home health,hospice | — | 0 |