| SPRINGFIELD REHABILITATION AND HEALTHCARE CENTER | SPRINGFIELD | PA | 100 | Medicare and Medicaid | 2024 |
| SPRINGFIELD REHABILITATION & HEALTH CARE CENTER | SPRINGFIELD | MO | 146 | Medicare and Medicaid | 2024 |
| Springfield Nursing and Rehabilitation Center | Springfield | KY | 70 | Medicare and Medicaid | 2024 |
| SPRINGFIELD NURSING & INDEPENDENT LIVING | SPRINGFIELD | OH | 90 | Medicare and Medicaid | 2024 |
| SPRINGFIELD MASONIC COMMUNITY | SPRINGFIELD | OH | 84 | Medicare and Medicaid | 2024 |
| SPRINGFIELD HEALTH CARE CENTER INC. | INDIANAPOLIS | IN | | | 2009 |
| Springfield Health & Rehab | Springfield | VT | 102 | Medicare and Medicaid | 2024 |
| SPRINGFIELD COMPREHENSIVE CARE | LINDSIDE | WV | | | 1998 |
| Springdale Village Post Acute | MESA | AZ | 122 | Medicare and Medicaid | 2024 |
| Springdale Healthcare Center | Camden | SC | 148 | Medicare and Medicaid | 2024 |
| SPRINGDALE HEALTH AND REHABILITATION CENTER | SPRINGDALE | AR | 140 | Medicare and Medicaid | 2024 |
| Springcreek Rehabilitation and Nursing Center | Adrian | MI | 113 | Medicare and Medicaid | 2024 |
| Springbrook Nursing and Rehabilitation Center | Clayton | NC | 100 | Medicare and Medicaid | 2024 |
| SPRINGBROOK CENTER | WESTBROOK | ME | 123 | Medicare and Medicaid | 2024 |
| Spring View Nursing & Rehabilitation | Leitchfield | KY | 71 | Medicare and Medicaid | 2024 |
| SPRING VIEW MANOR HEALTHCARE AND REHABILITATION | CONWAY SPRINGS | KS | 45 | Medicare and Medicaid | 2024 |
| Spring Valley Post Acute LLC | Victorville | CA | 126 | Medicare and Medicaid | 2024 |
| SPRING VALLEY HEALTH AND REHAB CENTER | SPRING VALLEY | WI | 40 | Medicare and Medicaid | 2024 |
| SPRING VALLEY HEALTH & REHABILITATION CENTER | SPRINGFIELD | MO | 194 | Medicare and Medicaid | 2024 |
| SPRING VALLEY CARE CENTER | OMAHA | KS | | | 2004 |
| SPRING VALLEY CARE CENTER | SPRING VALLEY | MN | 45 | Medicare and Medicaid | 2024 |
| SPRING SHADOWS PINES-SNF | HOUSTON | TX | | | 2007 |
| SPRING SEASON OF VIDOR INC. | VIDOR | TX | | | 2004 |
| SPRING SEASON OF CUERO INC. | CUERO | TX | | | 2004 |
| SPRING SEASON OF AUSTIN INC. | AUSTIN | TX | | | 2003 |
| Spring River Rehabilitation and Care Center | Roswell | NM | 120 | Medicare and Medicaid | 2024 |
| SPRING RIVER CHRISTIAN VILLAGE | JOPLIN | MO | | | 2023 |
| SPRING PLACE CARE CENTER | ST LOUIS | MO | | | 2004 |
| SPRING MILL MEADOWS | INDIANAPOLIS | IN | 124 | Medicare and Medicaid | 2024 |
| SPRING MILL HEALTH CAMPUS | MERRILLVILLE | IN | 64 | Medicare and Medicaid | 2024 |
| SPRING MEADOWS NURSING, A VILLA CENTER | HOLLAND | OH | 99 | Medicare and Medicaid | 2024 |
| Spring Meadows Health and Rehabilitation | CLARKSVILLE | TN | 121 | Medicare and Medicaid | 2024 |
| SPRING LAKE VILLAGE | SANTA ROSA | CA | 70 | Medicare | 2025 |
| SPRING LAKE SKILLED NURSING AND REHABILITATION | SHREVEPORT | LA | 160 | Medicare and Medicaid | 2024 |
| SPRING LAKE REHABILITATION CENTER | WINTER HAVEN | FL | 132 | Medicare and Medicaid | 2024 |
| SPRING HILLS NURSING CENTER | MORRISTOWN | NY | | | 2001 |
| SPRING HILL REHABILITATION AND NURSING CENTER | PITTSBURGH | PA | 100 | Medicare and Medicaid | 2024 |
| SPRING HILL REHAB & SPECIALTY CARE | BROOKSVILLE | FL | | | 1998 |
| SPRING HILL MANOR NURSING HOME | MOBILE | AL | | | 2020 |
| SPRING HILL CARE AND REHAB | SPRING HILL | KS | 45 | Medicare and Medicaid | 2024 |
| SPRING HARBOR AT GREEN ISLAND | COLUMBUS | GA | 40 | Medicare | 2025 |
| SPRING GROVE REHABILITATION AND HEALTHCARE CENTER | NEW PROVIDENCE | NJ | 106 | Medicare and Medicaid | 2024 |
| SPRING GATE REHAB & HEALTHCARE CENTER | MEMPHIS | TN | 206 | Medicare and Medicaid | 2024 |
| SPRING CREEK REHABILITATION AND NURSING CENTER | HARRISBURG | PA | 404 | Medicare and Medicaid | 2024 |
| Spring Creek Rehabilitation & Nursing Care Center | Brooklyn | NY | 180 | Medicare and Medicaid | 2024 |
| Spring Creek Post-Acute Rehabilitation Center | Murray | KY | 226 | Medicare and Medicaid | 2024 |
| SPRING CREEK NURSING AND REHABILITATION CENTER LLC | GREEN SPRINGS | OH | 120 | Medicare and Medicaid | 2024 |
| SPRING CREEK HEALTHCARE CENTER | PERTH AMBOY | NJ | 179 | Medicare and Medicaid | 2024 |
| Spring Creek Healthcare Center | Salt Lake City | UT | 92 | Medicare and Medicaid | 2024 |
| SPRING CREEK HEALTH & REHAB | CABOT | AR | 109 | Medicare and Medicaid | 2024 |
| SPRING CREEK | JOLIET | IL | 168 | Medicare and Medicaid | 2024 |
| SPRING CITY CARE AND REHABILITATION CENTER | SPRING CITY | TN | 138 | Medicare and Medicaid | 2024 |
| SPRING BRANCH TRANSITIONAL CARE CENT | HOUSTON | TX | | | 2025 |
| SPRING BRANCH HEALTHCARE CENTER | HOUSTON | TX | | | 2014 |
| SPRENGER HEALTHCARE OF MASSILLON | MASSILLON | OH | | | 2022 |
| Sprenger Healthcare of Bluffton | Bluffton | SC | 60 | Medicare and Medicaid | 2024 |
| Sprenger Health Care of Port Royal | Port Royal | SC | 65 | Medicare | 2024 |
| SPRENGER HEALTH CARE OF MISHAWAKA | MISHAWAKA | IN | | | 2022 |
| Sprain Brook Manor Rehab | Scarsdale | NY | 121 | Medicare and Medicaid | 2024 |
| Spokane Veterans Home | SPOKANE | WA | 100 | Medicare and Medicaid | 2025 |
| SPOKANE VALLEY HEALTH AND REHABILITATION OF CASCAD | SPOKANE VALLEY | WA | 97 | Medicare and Medicaid | 2024 |
| SPOKANE HEALTH & REHABILITATION | SPOKANE | WA | 125 | Medicare and Medicaid | 2024 |
| SPOKANE GSC ON MISSION AVE | SPOKANE | WA | | | 2003 |
| SPOKANE FALLS CARE | SPOKANE | WA | 100 | Medicare and Medicaid | 2025 |
| Split Rock Rehabilitation and Health Care Center | Bronx | NY | 240 | Medicare and Medicaid | 2024 |
| SPLENDIDO AT RANCHO VISTOSO | TUCSON | AZ | 42 | Medicare | 2024 |
| SPJST REST HOME 1 | TAYLOR | TX | 96 | Medicare and Medicaid | 2024 |
| SPIRO NURSING HOME, INC. | SPIRO | OK | 95 | Medicare and Medicaid | 2024 |
| SPINDLETOP HILL NURSING AND REHABILITATION CENTER | BEAUMONT | TX | 148 | Medicare and Medicaid | 2024 |
| Spencer Post Acute Rehabilitation Center | Spencer | IA | 82 | Medicare and Medicaid | 2024 |
| SPECTRUM HEALTHCARE TORRINGTON | TORRINGTON | CT | | | 2017 |
| SPECTRUM HEALTHCARE CORPORATION | BALTIMORE | MD | | | 2003 |
| SPECIALTY HEALTH AND REHABILITATION CENTER | PENSACOLA | FL | 120 | Medicare and Medicaid | 2024 |
| SPECIALTY CARE OF CLAREMOR | CLAREMORE | OK | | | 1998 |
| Special Tree Neurocare Center | Romulus | MI | 4 | Medicare and Medicaid | 2024 |
| SPEARFISH CANYON HEALTHCARE | SPEARFISH | SD | 105 | Medicare and Medicaid | 2024 |
| SPAULDING NURSING AND THERAPY CENTER - BRIGHTON | BOSTON | MA | 123 | Medicare and Medicaid | 2024 |
| Spartanburg Hospital for Restorative Care SNF | Spartanburg | SC | 25 | Medicare | |
| SPARTA HEALTH AND REHABILITATION | SPARTA | GA | 81 | Medicare and Medicaid | 2025 |
| Spanish Trails Wellness & Rehabilitation | Albuquerque | NM | 134 | Medicare and Medicaid | 2025 |
| SPANISH PEAKS VETERANS COMMUNITY LIVING CENTER | WALSENBURG | CO | 120 | Medicaid | |
| Spanish Meadows | Brownsville | TX | 119 | Medicare and Medicaid | 2025 |
| SPANISH HILLS WELLNESS SUITES | LAS VEGAS | NV | 144 | Medicare and Medicaid | 2024 |
| Spanish Fork Rehabilitation and Nursing | Spanish Fork | UT | 45 | Medicare and Medicaid | 2024 |
| SPANISH COVE HOUSING AUTHORITY | YUKON | OK | 57 | Medicare | 2025 |
| SPALDING POST ACUTE LLC | GRIFFIN | GA | 148 | Medicare and Medicaid | 2024 |
| SPACE COAST HEALTHCARE AND REHABILITATION CENTER | MERRITT ISLAND | FL | 120 | Medicare and Medicaid | 2024 |
| Southwood Nursing and Retirement | Clinton | NC | 100 | Medicare and Medicaid | 2024 |
| SOUTHWOOD LIVING CENTER | COLLEGE STATION | TX | | | 2001 |
| SOUTHWOOD HEALTHCARE CENTER | TERRE HAUTE | IN | 121 | Medicare and Medicaid | 2025 |
| SOUTHWOOD AT NORWELL NURSING CTR | NORWELL | MA | 142 | Medicare and Medicaid | 2024 |
| SOUTHWINDS REHABILITATION | LAWREWNCE | KS | | | 2000 |
| Southwind Nursing & Rehabilitation Center | Crowley | LA | 112 | Medicare and Medicaid | 2024 |
| SOUTHWIND AT SPEARVILLE | SPEARVILLE | KS | 28 | Medicare and Medicaid | 2024 |
| SOUTHWESTERN VETERANS CENTER | PITTSBURGH | PA | 236 | Medicaid | |
| SOUTHWESTERN MANOR NURSING AND REHABILITATION | PITTSBURGH | PA | 118 | Medicare and Medicaid | 2024 |
| SOUTHWESTERN CONVALESCENT MANOR | OKLAHOMA CITY | OK | | | 2006 |
| SOUTHWEST PARKWAY | WICHITA FALLS | TX | | | 1998 |
| SOUTHWEST MONTANA VETERANS HOME | BUTTE | MT | 60 | Medicare and Medicaid | 2024 |
| SOUTHWEST MEDICAL CENTER SNF | LIBERAL | KS | 18 | Medicare | |