| Niles Nsg & Rehab CtrNiles, IL | Niles, IL | | | | 304 | $0 |
| Waters of Hartford City Skilled Nursing FacilityHartford City, IN | Hartford City, IN | | | | 65 | $0 |
| The Waters of Union City , LLCUnion City, TN | Union City, TN | | | | 80 | $0 |
| The Waters of Roan Highlands,llcRoan Mountain, TN | Roan Mountain, TN | | | | 80 | $0 |
| Waters of Peru Skilled Nursing Facility, thePeru, IN | Peru, IN | | | | 130 | $0 |
| Waters of Middletown Skilled Nursing Facility, theMiddletown, IN | Middletown, IN | | | | 60 | $0 |
| Waters of Chesterfield Skilled Nursing FacilityChesterfield, IN | Chesterfield, IN | | | | 60 | $0 |
| Waters of Wabash Skilled Nursing Facility WestWabash, IN | Wabash, IN | | | | 44 | $0 |
| The Waters of Clinton, LLCClinton, TN | Clinton, TN | | | | 120 | $0 |
| Heritage Place Care & Rehabilitation LLCWinchester, TN | Winchester, TN | | | | 132 | $0 |
| The Waters of Shelbyville, LLCShelbyville, TN | Shelbyville, TN | | | | 96 | $0 |
| Waters of Bristol a Rehabilitation and NursingBlountville, TN | Blountville, TN | | | | 120 | $0 |
| Midway Neurological / Rehab CenterBridgeview, IL | Bridgeview, IL | | | | 404 | $55,162 |
| Waters of Columbia City Skilled Nursing FacilityColumbia City, IN | Columbia City, IN | | | | 84 | $60,590 |
| Waters of Greencastle, theGreencastle, IN | Greencastle, IN | | | | 100 | $0 |
| Waters of New Castle, theNew Castle, IN | New Castle, IN | | | | 66 | $0 |
| Waters of Fort Wayne Skilled Nursing Facility, theFort Wayne, IN | Fort Wayne, IN | | | | 77 | $0 |
| Waters of Rising Sun, theRising Sun, IN | Rising Sun, IN | | | | 58 | $0 |
| Agape Rehabilitation & Nursing Center, a Waters CMJohnson City, TN | Johnson City, TN | | | | 84 | $0 |
| Mabry Health CareGainesboro, TN | Gainesboro, TN | | | | 80 | $0 |
| Lakebridge, a Waters Community, LLCJohnson City, TN | Johnson City, TN | | | | 109 | $0 |
| West Suburban Nursing & Rehab CenterBloomingdale, IL | Bloomingdale, IL | | | | 259 | $0 |
| Ambassador Nursing & Rehab CenterChicago, IL | Chicago, IL | | | | 190 | $134,388 |
| Waters of Rushville Skilled Nursing Facility, theRushville, IN | Rushville, IN | | | | 98 | $0 |
| Waters of Huntington Skilled Nursing Facility, theHuntington, IN | Huntington, IN | | | | 85 | $85,480 |