| 1SEVIER HEALTHCARE | DE QUEEN |
| ABINGTON PLACE HEALTH AND REHAB CENTER | LITTLE ROCK |
| ALMA HEALTHCARE AND REHAB | ALMA |
| ALMA HEALTHCARE AND REHABILITATION CENTER | ALMA |
| ARBOR OAKS HEALTHCARE AND REHABILITATION CENTER | MALVERN |
| ARKANSAS CONV CENTER | TEXARKANA |
| ARKANSAS CONVALESCENT CENTER | PINE BLUFF |
| ARKANSAS HEALTH CENTER | BENTON |
| ARKANSAS NURSING AND REHABILITATION CENTER | TEXARKANA |
| ARKANSAS SKILLED CARE FOR CHILDREN | NORTH LITTLE ROCK |
| ASH FLAT CONVALESCENT CTR | ASH FLAT |
| ASH FLAT HEALTHCARE AND REHABILITATION CENTER | ASH FLAT |
| ASHLEY COUNTY NURSING CENTER INC | WILMOT |
| ASHLEY HEALTH AND REHABILITATION | ROGERS |
| ASHLEY MEMORIAL RECUPERATION UNIT | CROSSETT |
| ASHTON PLACE HEALTH AND REHAB, LLC | BARLING |
| ATKINS NURSING AND REHAB CENTER INC | ATKINS |
| ATKINS NURSING AND REHABILITATION CENTER | ATKINS |
| AUTUMN HILL, INC | BERRYVILLE |
| BAILEY CREEK HEALTH AND REHAB | TEXARKANA |
| BATESVILLE HEALTHCARE CENTER | BATESVILLE |
| BEEBE RETIREMENT CENTER, INC. | BEEBE |
| BELLE MEADE, A REHABILITATION AND GUEST CARE FACIL | PARAGOULD |
| BELLE VIEW ESTATES REHABILITATION AND CARE CENTER | MONTICELLO |
| BENSON'S NURSING HOME INC. | NASHVILLE |
| BENTON SERVICES CENTER | BENTON |
| BENTONVILLE MANOR NURSING HOME | BENTONVILLE |
| BENTONVILLE MANOR | BENTONVILLE |
| BEVERLY HEALTHCARE JACKSONVILLE | JACKSONVILLE |
| BEVERLY HEALTHCARE WARREN | WARREN |
| BLYTHEVILLE NURSING CENTER | BLYTHEVILLE |
| BRADFORD HOUSE NURSING AND REHAB, LLC | BENTONVILLE |
| BRIARWOOD NURSING AND REHABILITATION CENTER,INC | LITTLE ROCK |
| BRIGHTON RIDGE | EUREKA SPRINGS |
| BRISTOL POINTE HEALTH AND REHABILITATION, LLC | HARRISON |
| BROADWAY HEALTHCARE CENTER | WEST MEMPHIS |
| BROOKEWOOD NURSING AND REHAB | DE QUEEN |
| BROOKRIDGE COVE REHABILITATION AND CARE CENTER | MORRILTON |
| BROOKSIDE HEALTH AND REHABILITATION CENTER | LITTLE ROCK |
| BROOKWOOD NURSING CENTER | DE QUEEN |
| BROWNWOOD MANOR INC | VAN BUREN |
| BUTTERFIELD TRAIL VILLAGE | FAYETTEVILLE |
| BYRD HAVEN NURSING HOME | SEARCY |
| CABOT MANOR NH | CABOT |
| CABOT NURSING AND REHABILITATION CENTER | CABOT |
| CANYON SPRINGS HEALTH AND REHABILITATION, LLC | HOT SPRINGS |
| CARAWAY NURSING CENTER | CARAWAY |
| CARE MANOR NURSING AND REHAB CENTER | MOUNTAIN HOME |
| CARTHAGE HEALTHCARE | CARTHAGE |
| CAVE CITY NURSING HOME, INC | CAVE CITY |
| CEDAR LODGE NURSING HOME | MARVELL |
| CENTRAL OZARKS MED CTR SNF | YELLVILLE |
| CHAMBERS NH | CARLISLE |
| CHAMBERS NURSING HOME CENTER, INC | CARLISLE |
| CHAPEL RIDGE HEALTH AND REHAB | FORT SMITH |
| CHENAL HEIGHTS HEALTH AND REHABILITATION CENTER | LITTLE ROCK |
| CHENAL REHABILITATION AND HEALTHCARE CENTER | LITTLE ROCK |
| CLA CLIFF HOME FOR THE AGED | BRINKLEY |
| CLA-CLIF NURSING AND REHAB CENTER, INC | BRINKLEY |
| CLARKSVILLE COMMUNITY HEALTH AND REHABILITATION, L | CLARKSVILLE |
| CLARKSVILLE CONVALESCENT CENTER | CLARKSVILLE |
| COMPTONS OAK GROVE LODGE | MOUNTAIN VIEW |
| CONCORDIA HEALTH AND REHAB, LLC | BELLA VISTA |
| CONWAY HEALTHCARE AND REHABILITATION CENTER | CONWAY |
| CORNING NURSING HOME | CORNING |
| CORNING THERAPY AND LIVING CENTER | CORNING |
| COUNTRY INN NURSING CENTER INC | BENTON |
| COUNTRYSIDE MANOR INC | CLARKSVILLE |
| COUNTRYSIDE MANOR | LAMAR |
| COUNTRYWOOD ESTATES | MONTICELLO |
| COURTYARD GARDENS HEALTH AND REHABILITATION, LLC | ARKADELPHIA |
| COURTYARD REHABILITATION AND HEALTH CENTER, LLC | EL DORADO |
| COVINGTON COURT HEALTH AND REHABILITATION CENTER | FORT SMITH |
| COVINGTON COURT | FORT SMITH |
| CRAIGHEAD NURSING CENTER | JONESBORO |
| CRAWFORD HEALTHCARE AND REHABILITATION CENTER | VAN BUREN |
| CREEKSIDE HEALTH AND REHABILITATION, LLC | YELLVILLE |
| CRESTPARK DEWITT, LLC | DE WITT |
| CRESTPARK FORREST CITY, LLC | FORREST CITY |
| CRESTPARK HELENA, LLC | HELENA |
| CRESTPARK INN OF FORREST CITY | FORREST CITY |
| CRESTPARK MARIANNA, L L C | MARIANNA |
| CRESTPARK OF HELENA-SKILLED | HELENA |
| CRESTPARK OF WYNNE INTERMEDIATE | WYNNE |
| CRESTPARK OF WYNNE SKILLED | WYNNE |
| CRESTPARK RETIREMENT HELENA, LLC | HELENA |
| CRESTPARK RETIREMENT INN | FORREST CITY |
| CRESTPARK STUTTGART, LLC | STUTTGART |
| CRESTPARK WYNNE, LLC | WYNNE |
| CROWNPOINT HEALTH AND REHAB CENTER | HORSESHOE BEND |
| DALLAS COUNTY NURSING HOME | FORDYCE |
| DARDANELLE NURSING AND REHABILITATION CENTER,INC | DARDANELLE |
| DAVIS EAST | PINE BLUFF |
| DAVIS LIFE CARE CENTER | PINE BLUFF |
| DELTA NH | ENGLAND |
| DERMOTT CITY NURSING HOME | DERMOTT |
| DES ARC CONVALESCENT CENTER | DES ARC |
| DES ARC NURSING AND REHABILITATION CENTER | DES ARC |
| DEWITT NURSING HOME | DE WITT |
| DIERKS HEALTH AND REHAB CENTER | DIERKS |
| DUMAS NURSING CENTER | DUMAS |
| EAGLECREST NURSING AND REHAB CENTER | ASH FLAT |
| EAST MANOR NURSING CTR | EL DORADO |
| ENGLAND NURSING AND REHABILITATION CENTER | ENGLAND |
| ENGLAND NURSING CENTER | ENGLAND |
| EUREKA SPRINGS CONVALESCENT CENTER | EUREKA SPRINGS |
| EVERGREEN PLACE | TEXARKANA |
| FAYETTEVILLE CITY HOSPITAL AND GERIATRIC CENTER | FAYETTEVILLE |
| FAYETTEVILLE HEALTH AND REHABILITATION CENTER | FAYETTEVILLE |
| FAYETTEVILLE NURSING CENTER | FAYETTEVILLE |
| FAYETTEVILLE VETERANS HOME | FAYETTEVILLE |
| FIANNA HILLS NURSING AND REHAB | FORT SMITH |
| FIANNA HILLS NURSING AND REHABILITATION CENTER | FORT SMITH |
| FLIPPO'S NURSING HOME | MOUNTAIN HOME |
| FORDYCE HEALTHCARE INC | FORDYCE |
| FOREST CITY LIFE CARE | FORREST CITY |
| FORT SMITH NURSING CENTER LLC | FORT SMITH |
| FOUNTAIN LAKE HEALTH AND REHAB | HOT SPRINGS |
| GARDNER NURSING CENTER | STAR CITY |
| GARLAND NURSING AND REHABILITATION CENTER | HOT SPRINGS |
| GASSVILLE NURSING CENTER | GASSVILLE |
| GASSVILLE THERAPY AND LIVING CENTER, INC | GASSVILLE |
| GENERAL BAPTIST NURSING HOME OF PIGGOTT | PIGGOTT |
| GERIATRIC NURSING CENTER | WEST MEMPHIS |
| GERIATRICS NURSING CENTER | JONESBORO |
| GLENWOOD HEALTH AND REHABILITATION, LLC | GLENWOOD |
| GLENWOOD NH | GLENWOOD |
| GOOD SAMARITAN SOCIETY - MOUNTAIN HOME | MOUNTAIN HOME |
| GOOD SAMARITAN SOCIETY- HOT SPRINGS VILLAGE | HOT SPRINGS VILLAGE |
| GOSNELL THERAPY AND LIVING CENTER | GOSNELL |
| GRANT CO NH INC | SHERIDAN |
| GREENBRIER NURSING AND REHABILITATION CENTER | GREENBRIER |
| GREENE ACRES NURSING HOME INC | PARAGOULD |
| GREENE ACRES NURSING HOME | PARAGOULD |
| GREENHURST NURSING CENTER | CHARLESTON |
| GUEST HOUSE OF NASHVILLE INC | NASHVILLE |
| HAMPTON NURSING HOME | HAMPTON |
| HARRISON NURSING HOME | HARRISON |
| HAZEN NURSING CENTER | HAZEN |
| HEALTH CARE AND REHABILITATION CENTER OF WEST MEMP | WEST MEMPHIS |
| HEARTLAND REHABILITATION AND CARE CENTER | BENTON |
| HEATHER MANOR NURSING AND REHABILITATION CENTER | HOPE |
| HEATHER MANOR NURSING CENTER SOUTH | HOPE |
| HERITAGE LIVING CENTER | CONWAY |
| HERITAGE OF HOT SPRINGS HEALTH AND REHABILITATION, | HOT SPRINGS |
| HERITAGE PARK NURSING CENTER | ROGERS |
| HERITAGE SQUARE NURSING AND REHABILITATION CENTER, | BLYTHEVILLE |
| HIGHLAND COURT, A REHABILITATION AND RESIDENT CARE | MARSHALL |
| HIGHLAND HEALTHCARE AND REHABILITATION CENTER | BELLA VISTA |
| HILLCREST CARE AND REHAB | PRESCOTT |
| HILLCREST CARE CENTER | PRESCOTT |
| HILLCREST HOME | HARRISON |
| HILLSBORO MANOR LIFE CARE CENTER | EL DORADO |
| HILLSBORO NURSING HOME | EL DORADO |
| HIRAM SHADDOX GERIATRIC CENTER | MOUNTAIN HOME |
| HOLLAND NURSING CENTER NORTH INC | SPRINGDALE |
| HOMESTEAD MANOR NURSING HOME | STAMPS |
| HOMESTEAD MANOR | STAMPS |
| HOSPITALITY CARE CENTER INC | ARKADELPHIA |
| HOWARD COUNTY NURSING CENTER | NASHVILLE |
| HUDSON MEMORIAL NURSING HOME | EL DORADO |
| INDIAN ROCK VILLAGE HEALTH CENTER | FAIRFIELD BAY |
| INNISFREE HEALTH AND REHAB, LLC | ROGERS |
| INNISFREE SKILLED CARE CENTER | ROGERS |
| J W COMER NURSING HOME | CARLISLE |
| JAMESTOWN NURSING AND REHAB, LLC | ROGERS |
| JEFFERSON CONVALESCENT HOME INC | PINE BLUFF |
| JONESBORO HEALTHCARE CENTER | JONESBORO |
| JUNCTION CITY NURSING HOME | JUNCTION CITY |
| KATHERINE'S PLACE AT WEDINGTON | FAYETTEVILLE |
| KEITH ACRES | BLYTHEVILLE |
| LAKE HAMILTON HEALTH AND REHAB | HOT SPRINGS |
| LAKE VILLAGE REHABILITATION AND CARE CENTER | LAKE VILLAGE |
| LAKESIDE NURSING CENTER | LAKE CITY |
| LAKEWOOD CONVALESCENT HOME, INC | HOT SPRINGS |
| LAKEWOOD NURSING AND REHABILITATION CENTER | NORTH LITTLE ROCK |
| LANES NH | MONETTE |
| LAUREL PLACE HEALTH AND REHAB CENTER | HOPE |
| LAWRENCE HALL EAST | WALNUT RIDGE |
| LAWRENCE HALL NURSING CENTER | WALNUT RIDGE |
| LEGACY HEALTH AND REHABILITATION CENTER | FORT SMITH |
| LEGACY HEIGHTS NURSING AND REHAB, LLC | RUSSELLVILLE |
| LEGACY LODGE NH | RUSSELLVILLE |
| LEISURE LODGE INC MCGEHEE | MCGEHEE |
| LEISURE LODGE INC | BERRYVILLE |
| LEISURE LODGE INC | CROSSETT |
| LEISURE LODGE INC | DE WITT |
| LEISURE LODGE INC | HAMBURG |
| LEISURE LODGE INC | LAKE VILLAGE |
| LEISURE LODGE INC | WEST MEMPHIS |
| LEISURE LODGE OF MONTICELLO | MONTICELLO |
| LEISURE LODGE, INC | NASHVILLE |
| LINCOLN HEIGHTS HEALTHCARE | STAR CITY |
| LINDLEY HEALTH AND REHAB CENTER, LLC | NEWPORT |
| LINROCK HEALTH AND REHAB CENTER | TEXARKANA |
| LITTLE RIVER NURSING HOME | ASHDOWN |
| LOGAN COUNTY NURSING CENTER | PARIS |
| LONGMEADOW NURSING CENTER - CAMDEN | CAMDEN |
| LONGMEADOW NURSING CENTER - MALVERN | MALVERN |
| LONOKE NURSING AND REHABILITATION CENTER | LONOKE |
| LONOKE NURSING HOME | LONOKE |
| MADISON HEALTH AND REHAB, LLC | LITTLE ROCK |
| MAGNOLIA HEALTH AND REHABILITATION | MAGNOLIA |
| MAGNOLIA MANOR | MAGNOLIA |
| MALVERN NURSING AND REHABILITATION | MALVERN |
| MANILA NH | MANILA |
| MANILA NURSING CENTER | MANILA |
| MAUMELLE HEALTH AND REHAB | MAUMELLE |
| MEADOWVIEW HEALTHCARE AND REHAB | HUNTSVILLE |
| MEADOWVIEW LODGE NURSING HOME | HUNTSVILLE |
| MEDI HOME OF ROGERS | ROGERS |
| MEDICALODGE OF TEXARKANA | TEXARKANA |
| MENA MANOR | MENA |
| MERCY NURSING HOME | NORTH LITTLE ROCK |
| METHODIST HEALTH AND REHAB | FORT SMITH |
| MILLER COUNTY NURSING CENTER | TEXARKANA |
| MINE CREEK HEALTHCARE CENTER | NASHVILLE |
| MITCHELL'S NURSING HOME | DANVILLE |
| MONETTE MANOR LLC | MONETTE |
| MONTGOMERY COUNTY NURSING HOME | MOUNT IDA |
| MT HOME GOOD SAMARITAN VILLAGE | MOUNTAIN HOME |
| MURFREESBORO REHAB AND NURSING, INC | MURFREESBORO |
| NASHVILLE NURSING AND REHAB, INC | NASHVILLE |
| NEW HOPE HEALTH AND REHABILITATION, LLC | ROGERS |
| NEWPORT HEALTHCARE AND REHABILITATION CENTER | NEWPORT |
| NEWTON COUNTY NURSING HOME | JASPER |
| NORTH ARKANSAS LIFE CARE CENTER | HORSESHOE BEND |
| NORTH HILLS LIFE CARE AND REHAB | FAYETTEVILLE |
| NORTHRIDGE HEALTHCARE AND REHABILITATION | NORTH LITTLE ROCK |
| NORTHWEST NURSING CENTER | FAYETTEVILLE |
| NURSING AND REHABILITATION CENTER AT GOOD SHEPHERD | LITTLE ROCK |
| OAK HILL MANOR NURSING HOME | SALEM |
| OAK MANOR NURSING AND REHABILITATION CENTER INC | BOONEVILLE |
| OAK MANOR NURSING CENTER INC | BOONEVILLE |
| OAK PARK NH | PINE BLUFF |
| OAK RIDGE NURSING HOME | EL DORADO |
| OAKDALE NURSING FACILITY | JUDSONIA |
| OAKS LODGE HEALTHCARE CENTER | FORT SMITH |
| OAKS NURSING CENTER | LITTLE ROCK |
| OSCEOLA NURSING HOME | OSCEOLA |
| OSCEOLA THERAPY AND LIVING CENTER | OSCEOLA |
| OUACHITA CONVALESCENT CENTER INC | CAMDEN |
| OUACHITA NURSING AND REHABILITATION CENTER | CAMDEN |
| OUACHITA VALLEY NURSING CENTER | BENTON |
| OZARK HEALTH NURSING CENTER | CLINTON |
| OZARK NURSING HOME INC | OZARK |
| PARAGOULD NURSING CENTER | PARAGOULD |
| PARIS HEALTH AND REHABILITATION CENTER | PARIS |
| PARK HEALTHCARE | PINE BLUFF |
| PARKVIEW NH | FORT SMITH |
| PARKVIEW NURSING HOME | FORT SMITH |
| PERRY COUNTY NURSING AND REHABILITATION CENTER | PERRYVILLE |
| PINE HILLS HEALTH AND REHABILITATION, LLC | CAMDEN |
| PINE LANE THERAPY AND LIVING CENTER, INC | MOUNTAIN HOME |
| PINE LODGE | WARREN |
| PINE RIDGE HEALTHCARE, LLC | PINE BLUFF |
| PINEDALE NURSING HOME | NEWPORT |
| PINEVIEW HOME INC | GURDON |
| PINEWOOD HEALTH AND REHABILITATION, LLC | CROSSETT |
| PINK BUD HOME FOR THE GOLDEN YEARS | GREENWOOD |
| PIONEER THERAPY AND LIVING CENTER | MELBOURNE |
| PLEASANT MANOR NURSING AND REHAB | ASHDOWN |
| PLEASANT VALLEY NURSING AND REHABILITATION | LITTLE ROCK |
| POCAHONTAS CONVALESCENT CENTER | POCAHONTAS |
| POCAHONTAS HEALTHCARE AND REHABILITATION CENTER | POCAHONTAS |
| POINTER TRAIL HEALTH AND REHABILITATION, LLC | VAN BUREN |
| PRAIRIE GROVE HEALTH AND REHABILITATION, LLC | PRAIRIE GROVE |
| PREMIER HEALTH AND REHABILITATION, LLC | NORTH LITTLE ROCK |
| PRESBYTERIAN VILLAGE, INC | LITTLE ROCK |
| PRESCOTT MANOR NURSING CENTER | PRESCOTT |
| PRESCOTT NURSING CENTER | PRESCOTT |
| QUAPAW CARE AND REHABILITATION CENTER LLC | HOT SPRINGS |
| RANDOLPH COUNTY NURSING HOME | POCAHONTAS |
| RECTOR NURSING AND REHAB CENTER | RECTOR |
| RED OAK HEALTHCARE AND REHAB, LLC | LONOKE |
| REGIONAL HEALTHCARE INC | NEWPORT |
| RICH MOUNTAIN MANOR | MENA |
| RICH MOUNTAIN NURSING AND REHABILITATION CENTER | MENA |
| RIDGECREST HEALTH AND REHABILITATION | JONESBORO |
| RIDGEWOOD HEALTH AND REHAB | BENTON |
| RIVER CHASE REHABILITATION AND CARE CENTER | MORRILTON |
| RIVER RIDGE REHABILITATION AND CARE CENTER | WYNNE |
| RIVER VALLEY HEALTH AND REHABILITATION CENTER | FORT SMITH |
| ROBINSON NURSING AND REHABILITATION CENTER LLC | NORTH LITTLE ROCK |
| ROCHIER HEIGHTS NURSING CENTER | FAYETTEVILLE |
| ROLLING HILLS NURSING CENTER | BATESVILLE |
| ROLLINS NH | CABOT |
| ROSE CARE CENTER II | BENTON |
| ROSE CARE CENTER OF JACKSONVILLE | JACKSONVILLE |
| ROSE CARE CENTER OF JONESBORO | JONESBORO |
| ROSE CARE CENTER OF STUTTGART | STUTTGART |
| ROSE CARE CENTER OF TRUMANN | TRUMANN |
| ROSE CARE CTR OF FT SMITH | FORT SMITH |
| ROSEWOOD MANOR | HOT SPRINGS |
| RUSSELLVILLE NURSING AND REHAB CENTER | RUSSELLVILLE |
| RUSSELLVILLE NURSING AND REHABILITATION CENTER | RUSSELLVILLE |
| SALEM PLACE NURSING AND REHABILITATION CENTER, INC | CONWAY |
| SANDALWOOD HEALTHCARE, LLC | LITTLE ROCK |
| SEARCY COUNTY NURSING AND REHAB CENTER | MARSHALL |
| SEARCY HEALTHCARE CENTER | SEARCY |
| SEVEN SPRINGS HEALTH AND REHABILITATION, LLC | HEBER SPRINGS |
| SHARP NH INC | SIDNEY |
| SHERIDAN HEALTHCARE AND REHABILITATION CENTER | SHERIDAN |
| SHERWOOD NURSING AND REHABILITATION CENTER, INC | SHERWOOD |
| SHILOH NURSING AND REHAB, LLC | SPRINGDALE |
| SILOAM SPRINGS NURSING AND REHABILITATION CENTER | SILOAM SPRINGS |
| SILVER OAKS HEALTH AND REHABILITATION | CAMDEN |
| SKILCARE NURSING CENTER | JONESBORO |
| SOUTHERN HERITAGE HEALTH AND REHABILITATION, LLC | MCGEHEE |
| SOUTHERN TRACE REHABILITATION AND CARE CENTER | BRYANT |
| SOUTHFORK RIVER THERAPY AND LIVING CENTER | SALEM |
| SOUTHRIDGE VILLAGE NURSING AND REHAB CENTER | HEBER SPRINGS |
| SPRING CREEK HEALTH AND REHAB | CABOT |
| SPRINGBROOK HEALTH AND REHAB CENTER | HAZEN |
| SPRINGDALE HEALTH AND REHABILITATION CENTER | SPRINGDALE |
| SPRINGDALE NURSING CENTER | SPRINGDALE |
| ST ANDREWS PLACE | CONWAY |
| ST ELIZABETH'S PLACE | JONESBORO |
| ST JOHNS PLACE OF ARKANSAS, LLC | FORDYCE |
| ST. JOSEPH'S NURSING HOME | BRINKLEY |
| STELLA MANOR NURSING AND REHABILITATION CENTER | RUSSELLVILLE |
| STELLA MANOR NURSING CENTER | RUSSELLVILLE |
| STONE COUNTY NURSING AND REHABILITATION CENTER | MOUNTAIN VIEW |
| STONEGATE VILLLA HEALTH AND REHABILITATION, LLC | CROSSETT |
| STONERIDGE HEALTH AND REHAB CENTER | COLLEGE STATION |
| STONEYBROOK HEALTH AND REHABILITATION CENTER | BENTON |
| SUMMIT HEALTH AND REHAB CENTER | TAYLOR |
| THE GREEN HOUSE COTTAGES OF SOUTHERN HILLS | RISON |
| THE GREEN HOUSE COTTAGES OF WENTWORTH PLACE | MAGNOLIA |
| THE MAPLES AT HAR-BER MEADOWS | SPRINGDALE |
| THE WOODS OF MONTICELLO HEALTH AND REHABILITATION, | MONTICELLO |
| THREE RIVERS HEALTHCARE AND REHABILITATION | MARKED TREE |
| TIMBERLANE HEALTH AND REHABILITATION | EL DORADO |
| TRINITY COURT INC | LITTLE ROCK |
| TRINITY VILLAGE MEDICAL CENTER | PINE BLUFF |
| TRUMANN HEALTH AND REHABILITATION CENTER | TRUMANN |
| TWIN LAKES NURSING CENTER | FLIPPIN |
| TWIN LAKES THERAPY AND LIVING CENTER, INC | FLIPPIN |
| TWIN RIVERS HEALTH AND REHABILITATION | ARKADELPHIA |
| VALLEY RANCH NURSING AND REHAB CENTER | LITTLE ROCK |
| VAN BUREN HEALTHCARE AND REHABILITATION CENTER | VAN BUREN |
| VAN BUREN NURSING CTR | VAN BUREN |
| VILLAGE CREEK MANOR | WYNNE |
| WAGNON PLACE INC | WARREN |
| WAGNON PLACE | WARREN |
| WALDRON NURSING CENTER INC | WALDRON |
| WALDRON NURSING CENTER | WALDRON |
| WALNUT GROVE NURSING AND REHABILITATION CENTER | SPRINGDALE |
| WALNUT RIDGE CONVALESCENT CENTER | WALNUT RIDGE |
| WALNUT RIDGE NURSING AND REHABILITATION CENTER | WALNUT RIDGE |
| WEST MARKHAM SUB ACUTE AND REHABILITATION CENTER | LITTLE ROCK |
| WESTWOOD HEALTH AND REHAB, INC | SPRINGDALE |
| WHITE HALL NURSING AND REHABILITATION CENTER | WHITE HALL |
| WHITE RIVER HEALTH CARE | CALICO ROCK |
| WHITE RIVER HEALTHCARE | CALICO ROCK |
| WHITE RIVER MEDICAL CENTER RECUPERATION CENTER | BATESVILLE |
| WILLOWBEND AT MARION | MARION |
| WINDCREST HEALTH AND REHAB INC | SPRINGDALE |
| WOOD-LAWN, INC. | BATESVILLE |
| WOODBRIAR NURSING HOME | HARRISBURG |
| WOODLAND HILLS HEALTHCARE AND REHABILITATION OF JA | JACKSONVILLE |
| WOODLAND HILLS HEALTHCARE AND REHABILITATION | LITTLE ROCK |
| WOODRUFF COUNTY HEALTH CENTER | MCCRORY |
| WOODRUFF COUNTY NH | MCCRORY |
| YELL COUNTY NURSING HOME, INC | OLA |
| ZIMMERMAN NH INC | CARLISLE |