| ALPHA HOME - A WATERS COMMUNITY | INDIANAPOLIS | 86 | Medicare and Medicaid |
| WATERS OF BATESVILLE, THE | BATESVILLE | 86 | Medicare and Medicaid |
| WATERS OF CASTLETON SKILLED NURSING FACILITY, THE | INDIANAPOLIS | 114 | Medicare and Medicaid |
| WATERS OF CHESTERFIELD SKILLED NURSING FACILITY | CHESTERFIELD | 60 | Medicare and Medicaid |
| WATERS OF CLIFTY FALLS, THE | MADISON | 138 | Medicare and Medicaid |
| WATERS OF COLUMBIA CITY SKILLED NURSING FACILITY | COLUMBIA CITY | 84 | Medicare and Medicaid |
| WATERS OF COVINGTON, THE | COVINGTON | 119 | Medicare and Medicaid |
| WATERS OF DILLSBORO-ROSS MANOR, THE | DILLSBORO | 123 | Medicare and Medicaid |
| WATERS OF DUNKIRK SKILLED NURSING FACILITY, THE | DUNKIRK | 46 | Medicare and Medicaid |
| WATERS OF FORT WAYNE SKILLED NURSING FACILITY, THE | FORT WAYNE | 77 | Medicare and Medicaid |
| WATERS OF GEORGETOWN, THE | GEORGETOWN | 68 | Medicare and Medicaid |
| WATERS OF GREENCASTLE, THE | GREENCASTLE | 100 | Medicare and Medicaid |
| WATERS OF HARTFORD CITY SKILLED NURSING FACILITY | HARTFORD CITY | 65 | Medicare and Medicaid |
| WATERS OF HOBART SKILLED NURSING FACILITY, THE | HOBART | 110 | Medicare and Medicaid |
| WATERS OF HUNTINGBURG, THE | HUNTINGBURG | 95 | Medicare and Medicaid |
| WATERS OF HUNTINGTON SKILLED NURSING FACILITY, THE | HUNTINGTON | 85 | Medicare and Medicaid |
| WATERS OF INDIANAPOLIS, THE | INDIANAPOLIS | 81 | Medicare and Medicaid |
| WATERS OF LAGRANGE SKILLED NURSING FACILITY, THE | LAGRANGE | 100 | Medicare and Medicaid |
| WATERS OF LEBANON, THE | LEBANON | 64 | Medicare and Medicaid |
| WATERS OF MARTINSVILLE, THE | MARTINSVILLE | 103 | Medicare and Medicaid |
| WATERS OF MIDDLETOWN SKILLED NURSING FACILITY, THE | MIDDLETOWN | 60 | Medicare and Medicaid |
| WATERS OF MUNCIE, THE | MUNCIE | 72 | Medicare and Medicaid |
| WATERS OF NEW CASTLE, THE | NEW CASTLE | 66 | Medicare and Medicaid |
| WATERS OF PERU SKILLED NURSING FACILITY, THE | PERU | 130 | Medicare and Medicaid |
| WATERS OF PRINCETON, THE | PRINCETON | 95 | Medicare and Medicaid |
| WATERS OF RISING SUN, THE | RISING SUN | 58 | Medicare and Medicaid |
| WATERS OF ROCKPORT SKILLED NURSING FACILITY, THE | ROCKPORT | 60 | Medicare and Medicaid |
| WATERS OF RUSHVILLE SKILLED NURSING FACILITY, THE | RUSHVILLE | 98 | Medicare and Medicaid |
| WATERS OF SCOTTSBURG, THE | SCOTTSBURG | 99 | Medicare and Medicaid |
| WATERS OF SULLIVAN NURSING FACILITY, THE | SULLIVAN | 93 | Medicare and Medicaid |
| WATERS OF SYRACUSE SKILLED NURSING FACILITY, THE | SYRACUSE | 66 | Medicare and Medicaid |
| WATERS OF TIPTON SKILLED NURSING FACILITY, THE | TIPTON | 150 | Medicare and Medicaid |
| WATERS OF WABASH SKILLED NURSING FACILITY EAST THE | WABASH | 84 | Medicare and Medicaid |
| WATERS OF WABASH SKILLED NURSING FACILITY WEST | WABASH | 44 | Medicare and Medicaid |
| WATERS OF WAKARUSA SKILLED NURSING FACILITY, THE | WAKARUSA | 133 | Medicare and Medicaid |
| WESTPARK A WATERS COMMUNITY | INDIANAPOLIS | 89 | Medicare and Medicaid |