| AGAPE REHABILITATION & NURSING CENTER, A WATERS CM | JOHNSON CITY | TN | 84 | Medicare and Medicaid |
| ALPHA HOME - A WATERS COMMUNITY | INDIANAPOLIS | IN | 86 | Medicare and Medicaid |
| AMBASSADOR NURSING & REHAB CENTER | CHICAGO | IL | 190 | Medicare and Medicaid |
| Belhaven Nursing & Rehab Center | CHICAGO | IL | 221 | Medicare and Medicaid |
| CONTINENTAL NURSING & REHAB CENTER | CHICAGO | IL | 208 | Medicare and Medicaid |
| HERITAGE PLACE CARE & REHABILITATION LLC | WINCHESTER | TN | 132 | Medicare and Medicaid |
| HOPE CREEK NURSING & REHAB | EAST MOLINE | IL | 245 | Medicare and Medicaid |
| LAKEBRIDGE, A WATERS COMMUNITY, LLC | JOHNSON CITY | TN | 109 | Medicare and Medicaid |
| Landmark at 95th Rehabilitation and Nursing Center | CHICAGO | IL | 228 | Medicare and Medicaid |
| Landmark of Cicero Rehabilitation and Nursing Cent | CICERO | IL | 485 | Medicare and Medicaid |
| Landmark of Hyde Park Rehabilitation and Nursing C | CHICAGO | IL | 318 | Medicare and Medicaid |
| Landmark of Itasca Rehabilitation and Nursing Cent | ITASCA | IL | 144 | Medicare and Medicaid |
| Landmark of Lincoln Park Rehabilitation and Nursin | CHICAGO | IL | 178 | Medicare and Medicaid |
| Landmark of Oak Lawn Rehabilitation and Nursing Ce | OAK LAWN | IL | 143 | Medicare and Medicaid |
| LANDMARK OF RICHTON PARK REHAB & NSG CTR | RICHTON PARK | IL | 294 | Medicare and Medicaid |
| MABRY HEALTH CARE | GAINESBORO | TN | 80 | Medicare and Medicaid |
| MIDWAY NEUROLOGICAL / REHAB CENTER | BRIDGEVIEW | IL | 404 | Medicare and Medicaid |
| MOMENCE MEADOWS NURSING & REHAB | MOMENCE | IL | 140 | Medicare and Medicaid |
| NILES NSG & REHAB CTR | NILES | IL | 304 | Medicare and Medicaid |
| PARKER NURSING & REHAB CENTER | STREATOR | IL | 102 | Medicare and Medicaid |
| THE WATERS OF CHEATHAM, LLC | ASHLAND CITY | TN | 80 | Medicare and Medicaid |
| THE WATERS OF CLINTON, LLC | CLINTON | TN | 120 | Medicare and Medicaid |
| THE WATERS OF GALLATIN | GALLATIN | TN | 124 | Medicare and Medicaid |
| THE WATERS OF JOHNSON CITY, LLC | JOHNSON CITY | TN | 84 | Medicare and Medicaid |
| THE WATERS OF ROAN HIGHLANDS,LLC | ROAN MOUNTAIN | TN | 80 | Medicare and Medicaid |
| THE WATERS OF SHELBYVILLE, LLC | SHELBYVILLE | TN | 96 | Medicare and Medicaid |
| THE WATERS OF SMYRNA, LLC | SMYRNA | TN | 91 | Medicare and Medicaid |
| THE WATERS OF SPRINGFIELD LLC | SPRINGFIELD | TN | 66 | Medicare and Medicaid |
| THE WATERS OF UNION CITY , LLC | UNION CITY | TN | 80 | Medicare and Medicaid |
| WATERS OF BATESVILLE, THE | BATESVILLE | IN | 86 | Medicare and Medicaid |
| WATERS OF BRISTOL A REHABILITATION AND NURSING | BLOUNTVILLE | TN | 120 | Medicare and Medicaid |
| WATERS OF CASTLETON SKILLED NURSING FACILITY, THE | INDIANAPOLIS | IN | 114 | Medicare and Medicaid |
| WATERS OF CHESTERFIELD SKILLED NURSING FACILITY | CHESTERFIELD | IN | 60 | Medicare and Medicaid |
| WATERS OF CLIFTY FALLS, THE | MADISON | IN | 138 | Medicare and Medicaid |
| WATERS OF COLUMBIA CITY SKILLED NURSING FACILITY | COLUMBIA CITY | IN | 84 | Medicare and Medicaid |
| WATERS OF COVINGTON, THE | COVINGTON | IN | 119 | Medicare and Medicaid |
| WATERS OF DILLSBORO-ROSS MANOR, THE | DILLSBORO | IN | 123 | Medicare and Medicaid |
| WATERS OF DUNKIRK SKILLED NURSING FACILITY, THE | DUNKIRK | IN | 46 | Medicare and Medicaid |
| WATERS OF FORT WAYNE SKILLED NURSING FACILITY, THE | FORT WAYNE | IN | 77 | Medicare and Medicaid |
| WATERS OF GEORGETOWN, THE | GEORGETOWN | IN | 68 | Medicare and Medicaid |
| WATERS OF GREENCASTLE, THE | GREENCASTLE | IN | 100 | Medicare and Medicaid |
| WATERS OF HARTFORD CITY SKILLED NURSING FACILITY | HARTFORD CITY | IN | 65 | Medicare and Medicaid |
| WATERS OF HOBART SKILLED NURSING FACILITY, THE | HOBART | IN | 110 | Medicare and Medicaid |
| WATERS OF HUNTINGBURG, THE | HUNTINGBURG | IN | 95 | Medicare and Medicaid |
| WATERS OF HUNTINGTON SKILLED NURSING FACILITY, THE | HUNTINGTON | IN | 85 | Medicare and Medicaid |
| WATERS OF INDIANAPOLIS, THE | INDIANAPOLIS | IN | 81 | Medicare and Medicaid |
| WATERS OF LAGRANGE SKILLED NURSING FACILITY, THE | LAGRANGE | IN | 100 | Medicare and Medicaid |
| WATERS OF LEBANON, THE | LEBANON | IN | 64 | Medicare and Medicaid |
| WATERS OF MARTINSVILLE, THE | MARTINSVILLE | IN | 103 | Medicare and Medicaid |
| WATERS OF MCKENZIE A REHABILITATION & NURSING CTR | MC KENZIE | TN | 66 | Medicare and Medicaid |
| WATERS OF MEMPHIS A REHABILITATION & NURSING CTR | MEMPHIS | TN | 90 | Medicare and Medicaid |
| WATERS OF MIDDLETOWN SKILLED NURSING FACILITY, THE | MIDDLETOWN | IN | 60 | Medicare and Medicaid |
| WATERS OF MUNCIE, THE | MUNCIE | IN | 72 | Medicare and Medicaid |
| WATERS OF NEW CASTLE, THE | NEW CASTLE | IN | 66 | Medicare and Medicaid |
| WATERS OF PERU SKILLED NURSING FACILITY, THE | PERU | IN | 130 | Medicare and Medicaid |
| WATERS OF PRINCETON, THE | PRINCETON | IN | 95 | Medicare and Medicaid |
| WATERS OF RISING SUN, THE | RISING SUN | IN | 58 | Medicare and Medicaid |
| WATERS OF ROCKPORT SKILLED NURSING FACILITY, THE | ROCKPORT | IN | 60 | Medicare and Medicaid |
| WATERS OF RUSHVILLE SKILLED NURSING FACILITY, THE | RUSHVILLE | IN | 98 | Medicare and Medicaid |
| WATERS OF SCOTTSBURG, THE | SCOTTSBURG | IN | 99 | Medicare and Medicaid |
| WATERS OF SULLIVAN NURSING FACILITY, THE | SULLIVAN | IN | 93 | Medicare and Medicaid |
| WATERS OF SWEETWATER A REHABILITATION & NURSING | SWEETWATER | TN | 90 | Medicare and Medicaid |
| WATERS OF SYRACUSE SKILLED NURSING FACILITY, THE | SYRACUSE | IN | 66 | Medicare and Medicaid |
| WATERS OF TIPTON SKILLED NURSING FACILITY, THE | TIPTON | IN | 150 | Medicare and Medicaid |
| WATERS OF WABASH SKILLED NURSING FACILITY EAST THE | WABASH | IN | 84 | Medicare and Medicaid |
| WATERS OF WABASH SKILLED NURSING FACILITY WEST | WABASH | IN | 44 | Medicare and Medicaid |
| WATERS OF WAKARUSA SKILLED NURSING FACILITY, THE | WAKARUSA | IN | 133 | Medicare and Medicaid |
| WEST SUBURBAN NURSING & REHAB CENTER | BLOOMINGDALE | IL | 259 | Medicare and Medicaid |
| WESTPARK A WATERS COMMUNITY | INDIANAPOLIS | IN | 89 | Medicare and Medicaid |