| REGALCARE AT QUINCY | QUINCY | 71 | Medicare and Medicaid |
| RegalCare at Wakefield | WAKEFIELD | 149 | Medicare and Medicaid |
| REHABILITATION & NURSING CENTER AT EVERETT (THE) | EVERETT | 183 | Medicare and Medicaid |
| RENAISSANCE MANOR ON CABOT | HOLYOKE | 61 | Medicare |
| RESERVOIR CENTER FOR HEALTH & REHABILITATION, THE | MARLBOROUGH | 144 | Medicare and Medicaid |
| RIVER TERRACE REHABILITATION AND HEALTHCARE CTR | LANCASTER | 82 | Medicare and Medicaid |
| ROYAL BRAINTREE NURSING AND REHABILITATION CENTER | BRAINTREE | 204 | Medicare and Medicaid |
| Royal Cape Cod Nursing & Rehabilitation Center | BUZZARDS BAY | 99 | Medicare and Medicaid |
| ROYAL MEADOW VIEW CENTER | NORTH READING | 113 | Medicare and Medicaid |
| ROYAL NORWELL NURSING & REHABILITATION CENTER LLC | NORWELL | 86 | Medicare and Medicaid |
| ROYAL NURSING CENTER, LLC | FALMOUTH | 121 | Medicare and Medicaid |
| ROYAL OF COTUIT | MASHPEE | 120 | Medicare and Medicaid |
| Royal of Fairhaven Nursing Center | FAIRHAVEN | 107 | Medicare and Medicaid |
| ROYAL WAYLAND REHABILITATION AND NURSING CENTER | WAYLAND | 40 | Medicare and Medicaid |
| ROYAL WOOD MILL CENTER | LAWRENCE | 94 | Medicare and Medicaid |
| SARAH S BRAYTON CENTER | FALL RIVER | 183 | Medicare and Medicaid |
| SAUGUS CENTER | SAUGUS | 80 | Medicare and Medicaid |
| SEACOAST NURSING AND REHABILITATION CENTER | GLOUCESTER | 142 | Medicare and Medicaid |
| SHREWSBURY REHABILITATION AND NURSING AT SOUTHGATE | SHREWSBURY | 99 | Medicare and Medicaid |
| SIPPICAN REHABILITATION AND HEALTHCARE CENTER | MARION | 123 | Medicare and Medicaid |
| Sixteen Acres Health and Rehabilitation Center LLC | SPRINGFIELD | 120 | Medicare and Medicaid |
| SOMERSET RIDGE CENTER | SOMERSET | 135 | Medicare and Medicaid |
| Southbridge Rehabilitation & Health Care Center | SOUTHBRIDGE | 144 | Medicare and Medicaid |
| SPRINGSIDE REHABILITATION AND SKILLED CARE CENTER | PITTSFIELD | 135 | Medicare and Medicaid |
| ST FRANCIS REHABILITATION & NURSING CENTER | WORCESTER | 137 | Medicare and Medicaid |
| ST JOSEPH REHAB & NURSING CARE CENTER | DORCHESTER | 123 | Medicare and Medicaid |
| SUNNY ACRES SKILLED NURSING AND REHABILITATION CTR | CHELMSFORD | 93 | Medicare and Medicaid |
| THE CENTER AT ADVOCATE | EAST BOSTON | 190 | Medicare and Medicaid |
| The Center at Blue Hills | STOUGHTON | 92 | Medicare and Medicaid |
| The Gardens at Cedarwood | FRANKLIN | 82 | Medicare and Medicaid |
| THE GUARDIAN CENTER | BROCKTON | 123 | Medicare and Medicaid |
| The Mansion at Brigham | NEWBURYPORT | 64 | Medicare and Medicaid |
| TIMBERLYN HEIGHTS NURSING AND REHABILITATION | GREAT BARRINGTON | 71 | Medicare and Medicaid |
| TREMONT REHABILITATION & SKILLED CARE CENTER | WAREHAM | 104 | Medicare and Medicaid |
| TWIN OAKS CENTER | DANVERS | 101 | Medicare and Medicaid |
| VANTAGE AT HAMPDEN LLC | HAMPDEN | 100 | Medicare and Medicaid |
| Vantage at West Springfield LLC | WEST SPRINGFIELD | 168 | Medicare and Medicaid |
| Vantage at Worcester LLC | WORCESTER | 173 | Medicare and Medicaid |
| VANTAGE HEALTH & REHAB OF NEW BEDFORD | NEW BEDFORD | 80 | Medicare and Medicaid |
| WACHUSETT MANOR | GARDNER | 96 | Medicare and Medicaid |
| Watertown Rehabilitation and Nursing Center | WATERTOWN | 163 | Medicare and Medicaid |
| Waterview Lodge Llc, Rehabilitation & Healthcare | ASHLAND | 103 | Medicare and Medicaid |
| WEBSTER PARK REHABILITATION AND HEALTHCARE CENTER | ROCKLAND | 110 | Medicare and Medicaid |
| WEDGEMERE HEALTHCARE | TAUNTON | 94 | Medicare and Medicaid |
| WEST NEWTON HEALTHCARE | WEST NEWTON | 123 | Medicare and Medicaid |
| WESTBOROUGH HEALTHCARE | WESTBOROUGH | 117 | Medicare and Medicaid |
| Westfield Rehabilitation and Health Center | WESTFIELD | 80 | Medicare and Medicaid |
| WESTFORD NURSING AND REHABILITATION CENTER | WESTFORD | 123 | Medicare and Medicaid |
| WINCHESTER REHABILITATION AND NURSING CENTER | WINCHESTER | 121 | Medicare and Medicaid |