| PREFERRED CARE AT MERCER | EWING | NJ | 100 | Medicare and Medicaid | 2024 |
| PREFERRED CARE AT OLD BRIDGE, LLC | OLD BRIDGE | NJ | 140 | Medicare and Medicaid | 2024 |
| PREFERRED CARE AT WALL | ALLENWOOD | NJ | 135 | Medicare and Medicaid | 2024 |
| PREMIER AT PERRY VILLAGE FOR NURSING AND REHAB, LL | NEW BLOOMFIELD | PA | 118 | Medicare and Medicaid | 2024 |
| PREMIER AT THE SPRINGS | NORTH LITTLE ROCK | AR | 132 | Medicare and Medicaid | 2025 |
| PREMIER CADBURY OF CHERRY HILL | CHERRY HILL | NJ | 118 | Medicare and Medicaid | 2024 |
| PREMIER CARE | BELOIT | WI | | | 1999 |
| PREMIER CARE CENTER FOR PALM SPRINGS | PALM SPRINGS | CA | 99 | Medicare and Medicaid | 2024 |
| PREMIER ESTATES OF CRETE LLC | CRETE | NE | | | 2019 |
| PREMIER ESTATES OF FREMONT LLC | FREMONT | NE | | | 2019 |
| PREMIER ESTATES OF PAWNEE LLC | PAWNEE CITY | NE | | | 2024 |
| PREMIER ESTATES OF WEST POINT LLC | WEST POINT | NE | | | 2019 |
| PREMIER GENESEE CENTER FOR NRSG AND REHABILITATION | BATAVIA | NY | 160 | Medicare and Medicaid | 2024 |
| PREMIER HEALTH & REHABILITATION CENTER OF LV, LP | LAS VEGAS | NV | 100 | Medicare and Medicaid | 2024 |
| Premier Health Care Center | Ranger | TX | 50 | Medicare and Medicaid | 2024 |
| PREMIER HEALTH CENTER LLC | ARDMORE | OK | | | 2022 |
| Premier Healthcare at Harrington House | WALPOLE | MA | 90 | Medicare and Medicaid | 2025 |
| Premier Living and Rehab Center | Lake Waccamaw | NC | 127 | Medicare and Medicaid | 2024 |
| Premier Nursing and Rehab Center of Far Rockaway | Far Rockaway | NY | 183 | Medicare and Medicaid | 2024 |
| Premier Nursing and Rehabilitation Center | Jacksonville | NC | 239 | Medicare and Medicaid | 2024 |
| PREMIER PLACE AT THE GLENVIEW | NAPLES | FL | 42 | Medicare | 2024 |
| Premier Rehab and Healthcare at Berlin | Barre | VT | 115 | Medicare and Medicaid | 2024 |
| Premier Rehab and Healthcare at Burlington | Burlington | VT | 164 | Medicare and Medicaid | 2024 |
| PREMIER SUBACUTE & REHABILITATION CE | ATLANTA | GA | | | 2005 |
| PREMIER WASHINGTON REHABILITATION AND NURSING CTR | WASHINGTON | PA | 288 | Medicare and Medicaid | 2025 |
| PREMONT NURSING & REHABILITATION L. | PREMONT | TX | | | 2020 |
| Presbyterian Communities Of South Carolina- Clinto | Clinton | SC | 5 | Medicare | 2024 |
| Presbyterian Communities Of South Carolina-Florenc | Florence | SC | 25 | Medicare | 2024 |
| Presbyterian Communities Of South Carolina-Summerv | Summerville | SC | 48 | Medicare | 2024 |
| PRESBYTERIAN COMMUNITY CARE CENTER | ONTARIO | OR | | | 2017 |
| PRESBYTERIAN HLTH CTR.-WEST CHESTER | WEST CHESTER | PA | | | 2003 |
| PRESBYTERIAN HOME FOR CENTRAL NEW YORK INC | NEW HARTFORD | NY | 242 | Medicare and Medicaid | 2024 |
| Presbyterian Home Of SC - Foothills | Easley | SC | 22 | Medicare | 2024 |
| Presbyterian Home Of South Carolina-Columbia | Lexington | SC | 22 | Medicare and Medicaid | 2024 |
| PRESBYTERIAN HOMES OF ARDEN HILLS | ARDEN HILLS | MN | 128 | Medicare and Medicaid | 2024 |
| PRESBYTERIAN HOMES OF BLOOMINGTON | BLOOMINGTON | MN | 98 | Medicare and Medicaid | 2024 |
| Presbyterian Homes-Presby | HOLLIDAYSBURG | PA | 67 | Medicare and Medicaid | 2024 |
| PRESBYTERIAN INTERCOMM HOSP DP/SNF | WHITTIER | CA | 35 | Medicare | |
| PRESBYTERIAN VILLAGE | AUSTELL | GA | 107 | Medicare and Medicaid | 2025 |
| PRESBYTERIAN VILLAGE - ATHENS | ATHENS | GA | 40 | Medicare | 2025 |
| PRESBYTERIAN VILLAGE HEALTH CARE CTR | LITTLE ROCK | AR | | | 1998 |
| PRESBYTERIAN VILLAGE NORTH SPECIAL CARE CTR | DALLAS | TX | 88 | Medicare | 2024 |
| Presbyterian Village Of Homer | Homer | LA | 79 | Medicare and Medicaid | 2025 |
| PRESBYTERIAN VILLAGE, INC | LITTLE ROCK | AR | 70 | Medicare and Medicaid | 2024 |
| PRESCOTT COUNTRY VIEW NURSING HOME | PRESCOTT | KS | | | 2017 |
| PRESCOTT HOUSE | NORTH ANDOVER | MA | 126 | Medicare and Medicaid | 2024 |
| PRESCOTT MANOR NURSING CENTER | PRESCOTT | AR | | | 2020 |
| PRESCOTT NURSING AND REHAB COMMUNITY | PRESCOTT | WI | 65 | Medicare and Medicaid | 2024 |
| Prescott Valley Nursing & Rehabilitation | PRESCOTT VALLEY | AZ | 58 | Medicare and Medicaid | 2025 |
| Prescott Village Nursing & Rehabilitation | PRESCOTT | AZ | 58 | Medicare and Medicaid | 2025 |
| PRESENTATION HEALTH CARE CTR. INC. | LEOMINSTER | MA | | | 2004 |
| PRESENTATION REHAB AND SKILLED CARE CENTER | BOSTON | MA | 122 | Medicare and Medicaid | 2025 |
| PRESIDENTIAL NURSING & REHAB. | QUINCY | MA | | | 2000 |
| PRESIDENTIAL OAKS | CONCORD | NH | 85 | Medicare and Medicaid | 2025 |
| PRESIDENTIAL POST-ACUTE | MARION | OH | 99 | Medicare and Medicaid | 2024 |
| PRESQUE ISLE NURSING HOME | PRESQUE ISLE | ME | | | 2024 |
| PRESTIGE CARE & REHAB - BURLINGTON | BURLINGTON | WA | | | 2021 |
| PRESTIGE CARE & REHAB - GRANDVIEW | GRANDVIEW | WA | | | 2014 |
| PRESTIGE CARE AND REHAB OF EDMONDS | EDMONDS | WA | | | 2013 |
| Prestige Care Center of Fairfield | Fairfield | IA | 73 | Medicare and Medicaid | 2024 |
| Prestige Care Center of Nebraska City | Nebraska City | NE | 64 | Medicare and Medicaid | 2024 |
| Prestige Care Center of Plattsmouth | Plattsmouth | NE | 111 | Medicare and Medicaid | 2024 |
| PRESTIGE GARDENS REHABILITATION AND NURSING CENTER | MARYSVILLE | OH | 98 | Medicare and Medicaid | 2024 |
| Prestige Nursing Care & Rehab Center | Bronx | NY | 400 | Medicare and Medicaid | 2024 |
| Preston Residence | WEST GROVE | PA | 38 | Medicare | 2024 |
| Prestonsburg Health Care Center | Prestonsburg | KY | 56 | Medicare and Medicaid | 2024 |
| PRESTONWOOD REHABILITATION & NURSING CENTER | PLANO | TX | 132 | Medicare and Medicaid | 2024 |
| PRIDE TLC THERAPY AND LIVING CAMPUS | WESTON | WI | 25 | Medicare | 2024 |
| PRIME NURSING & REHAB CENTER | DES MOINES | IA | | | 2013 |
| PRIMROSE POST-ACUTE | INGLEWOOD | CA | 69 | Medicare and Medicaid | 2024 |
| Prince George Healthcare Center | Georgetown | SC | 148 | Medicare and Medicaid | 2024 |
| PRINCE OF PEACE CARE CENTER | ELLENDALE | ND | 55 | Medicare and Medicaid | 2025 |
| PRINCESS ANNE HEALTH & REHAB CENTER | VIRGINIA BEACH | VA | | | 2025 |
| PRINCETON CARE CENTER | PRINCETON | NJ | | | 2023 |
| Princeton Health & Rehabilitation | Albuquerque | NM | 369 | Medicare and Medicaid | 2024 |
| PRINCETON HEALTH CARE CENTER | PRINCETON | WV | 120 | Medicare and Medicaid | 2025 |
| PRINCETON MANOR HEALTHCARE CENTER, LLC | OAKLAND | CA | 82 | Medicare and Medicaid | 2024 |
| PRINCETON MEDICAL LODGE | PRINCETON | TX | 138 | Medicare and Medicaid | 2025 |
| Princeton Nursing & Rehabilitation | Princeton | KY | 104 | Medicare and Medicaid | 2024 |
| PRINCETON PLACE-RUSTON | Ruston | LA | 123 | Medicare and Medicaid | 2024 |
| PRINCETON REHAB & HCC | CHICAGO | IL | 225 | Medicare and Medicaid | 2024 |
| PRINCETON TRANSITIONAL CARE & ASSISTED LIVING | JOHNSON CITY | TN | 47 | Medicare | 2024 |
| PROFESSIONAL POST ACUTE CENTER | SAN RAFAEL | CA | 99 | Medicare and Medicaid | 2024 |
| PROGRESSIVE CARE CENTER | CANON CITY | CO | 68 | Medicare and Medicaid | 2024 |
| PROGRESSIVE CARE CENTER | DENVER | CO | | | 2000 |
| PROGRESSIVE CARE CENTER | SHREVEPORT | LA | 48 | Medicare and Medicaid | 2024 |
| PROGRESSIVE CARE CTR OF DENVER | ENGLEWOOD | CO | | | 1996 |
| PROGRESSIVE CARE CTR OF FORT WORTH | FORT WORTH | TX | | | 1996 |
| PROGRESSIVE NURSING CENTER | HACKENSACK | NJ | | | 2002 |
| Promedica Skilled Nursing And Reh- Greenville West | Greenville | SC | 88 | Medicare and Medicaid | 2024 |
| PROMENADE HEALTH AND REHABILITATION | ROGERS | AR | 114 | Medicare and Medicaid | 2024 |
| Promenade Rehabilitation and Health Care Center | Rockaway Park | NY | 240 | Medicare and Medicaid | 2024 |
| Promontory Point Rehabilitation | Ammon | ID | 50 | Medicare | 2024 |
| PROSPECT NURSING HOME | N BENNINGTON | VT | | | 2012 |
| PROSPER HEALTH AND REHABILITATION CENTER | PALM BEACH GARDENS | FL | 120 | Medicare and Medicaid | 2024 |
| PROTECTION VALLEY MANOR | PROTECTION | KS | 45 | Medicaid | |
| PROVIDENCE CARE CENTER | SANDUSKY | OH | 138 | Medicare and Medicaid | 2025 |
| Providence Child Center | PORTLAND | OR | 58 | Medicaid | |
| PROVIDENCE HEALTH & REHAB CENTER | BEAVER FALLS | PA | 180 | Medicare and Medicaid | 2024 |
| PROVIDENCE HEALTH CARE CENTER | ST MARY OF THE WOODS | IN | 70 | Medicare and Medicaid | 2024 |