| SOLACE HEALTHCARE, INC. | 2 |
| 0.0% | 44.2 | 1 | home health,hospice | — | 0 |
| SOLEO HEALTH INC. | 2 |
| 50.0% | 75.1 | 2 | home health | — | 0 |
| SOLUTIONHEALTH | 2 |
| 0.0% | 27.5 | 1 | home health,hospice | — | 0 |
| SONDER HEALTHCARE, INC. | 2 |
| 0.0% | 44.3 | 1 | home health,hospice | — | 0 |
| SOUTH AUSTIN ASSISTED LIVING INC | 2 |
| 0.0% | 51.8 | 1 | alf | — | 0 |
| South Bay Adult Home And Alp Llc | 2 |
| 0.0% | 20.5 | 1 | alf,home health | — | 1 |
| SOUTH CAROLINA DEPT OF MENTAL HEALTH ACCOUNTING OFFICE | 2 |
| 0.0% | 55.9 | 1 | snf | 560 | 0 |
| SOUTH PENINSULA HOSPITAL INC | 2 |
| 0.0% | 35.0 | 1 | home health,snf | 28 | 0 |
| SOUTHEAST ALASKA REGIONAL HEALTH CONSORTIUM | 2 |
| 0.0% | 0.2 | 1 | snf | 37 | 0 |
| SOUTHEAST GEORGIA HEALTH SYSTEM INC | 2 |
| 50.0% | 84.7 | 1 | snf | 278 | 0 |
| SOUTHERN GRACE MANAGEMENT LLC | 2 |
| 50.0% | 70.2 | 1 | hospice | — | 0 |
| SOUTHERN HEALTHCARE SOLUTIONS LLC | 2 |
| 0.0% | 32.7 | 1 | hospice | — | 0 |
| SOUTHWEST ASSISTED LIVING DEL RIO LLC | 2 |
| 0.0% | 50.2 | 1 | alf | — | 0 |
| SOUTHWEST COMMUNITY HEALTH SYSTEM | 2 |
| 0.0% | 35.1 | 1 | home health,hospice | — | 0 |
| SPNN HOLDINGS, LLC | 2 |
| 100.0% | 99.2 | 1 | home health | — | 0 |
| SPRING GARDENS OF FLEMING ISLAND, LLC | 2 |
| 0.0% | 6.1 | 1 | alf | — | 0 |
| SPRINGS BAY OP HOLDCO LLC | 2 |
| 0.0% | 31.2 | 1 | snf | 206 | 0 |
| Springville Pharmacy Infusion Therapy, Inc. | 2 |
| 0.0% | 0.0 | 1 | home health | — | 0 |
| SR HEALTH CARE HOLDINGS LLC | 2 |
| 0.0% | 64.2 | 1 | home health,hospice | — | 0 |
| SRQ HOME CARE LLC | 2 |
| 0.0% | 18.0 | 1 | home health | — | 0 |
| SSAK CONSULTING LLC | 2 |
| 0.0% | 62.9 | 1 | hospice | — | 1 |
| SSM HEALTH CARE CORPORATION | 2 |
| 0.0% | 26.0 | 2 | home health,snf | 105 | 0 |
| ST ANDREWS RESOURCES FOR SENIORS SYSTEM | 2 |
| 50.0% | 90.0 | 1 | snf | 155 | 0 |
| ST ANTHONY REGIONAL HOSPITAL AND NURSING HOME | 2 |
| 0.0% | 23.4 | 1 | home health,hospice | — | 0 |
| ST BARNABAS CLINICAL SERVICES INC | 2 |
| 0.0% | 47.8 | 1 | home health,snf | 119 | 0 |
| ST BERNARDS HEALTHCARE INC | 2 |
| 100.0% | 92.5 | 1 | home health | — | 0 |
| ST CHARLES HEALTH SYSTEM INC | 2 |
| 0.0% | 30.7 | 1 | home health,hospice | — | 0 |
| ST JOHN LUTHERAN CHURCH | 2 |
| 0.0% | 39.1 | 2 | snf | 134 | 0 |
| ST JOSEPH HOLDINGS OF CSRA LLC | 2 |
| 100.0% | 93.1 | 2 | hospice | — | 0 |
| ST LUKE FOUNDATION | 2 |
| 0.0% | 50.2 | 1 | home health,hospice | — | 0 |
| ST LUKE S HEALTH SYSTEM INC | 2 |
| 0.0% | 16.4 | 1 | home health,hospice | — | 0 |
| ST LUKE S HEALTHCARE | 2 |
| 0.0% | 44.2 | 1 | snf | 140 | 0 |
| ST LUKE S HOSPITAL | 2 |
| 0.0% | 42.4 | 1 | home health,hospice | — | 0 |
| ST MARGARET S FOUNDATION | 2 |
| 0.0% | 64.6 | 1 | hospice,snf | 116 | 0 |
| ST VINCENT HOSPITAL HOSPITAL SISTERS THIRD ORDER OF ST FRANCIS | 2 |
| 0.0% | 7.3 | 1 | hospice,snf | 32 | 0 |
| ST. JAMES HOSPICE, INC. | 2 |
| 50.0% | 74.1 | 1 | hospice | — | 0 |
| St. Joseph'S Adult Care Home, Inc. | 2 |
| 0.0% | 23.2 | 1 | alf,home health | — | 1 |
| ST. MARY INVESTMENTS, INC. | 2 |
| 0.0% | 52.6 | 1 | icf iid | 12 | 0 |
| ST. MARY'S HOSPICE SERVICES, INC. | 2 |
| 0.0% | 52.2 | 1 | home health,hospice | — | 0 |
| St. Nicks Alliance Corp. | 2 |
| 0.0% | 28.6 | 1 | alf,home health | — | 1 |
| STAFF ASSISTANCE, INC. | 2 |
| 0.0% | 49.9 | 1 | home health | — | 0 |
| STAPLETON FAMILY INVESTMENTS LTD | 2 |
| 0.0% | 47.7 | 1 | home health,hospice | — | 0 |
| STATE OF ARIZONA STATE DEPT OF FINANCE | 2 |
| 0.0% | 8.6 | 1 | snf | 200 | 0 |
| STATE OF NEW MEXICO | 2 |
| 0.0% | 43.9 | 1 | snf | 307 | 0 |
| STATE OF OHIO OFFICE OF BUDGET AND MANAGEMENT STATE ACCOUNTING | 2 |
| 0.0% | 0.6 | 1 | snf | 595 | 0 |
| STATIM CARE HOSPICE, INC. | 2 |
| 0.0% | 37.6 | 1 | hospice | — | 0 |
| STEELE'S VISIONS INC. | 2 |
| 0.0% | 62.9 | 1 | icf iid | 12 | 0 |
| STEGOTEK INC | 2 |
| 0.0% | 16.7 | 1 | snf | 92 | 0 |
| STELLA MARIS CARE PARTNERS, INC. | 2 |
| 0.0% | 37.7 | 1 | home health | — | 0 |
| STELLAR CARE GROUP LLC | 2 |
| 0.0% | 75.9 | 1 | snf | 243 | 0 |