| Oakwood Specialty Care | Albia | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Atlantic Specialty Care | Atlantic | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 06/01/2013 |
| Avoca Specialty Care | Avoca | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/2012 |
| Bedford Specialty Care | Bedford | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 10/01/2009 |
| Belle Plaine Specialty Care | Belle Plaine | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Pinnacle Specialty Care | Cedar Falls | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2009 |
| Heritage Specialty Care | Cedar Rapids | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 10/01/2009 |
| Centerville Specialty Care | Centerville | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/1989 |
| Chariton Specialty Care | Chariton | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Cherokee Specialty Care | Cherokee | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Lantern Park Specialty Care | Coralville | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 03/01/2014 |
| Corning Specialty Care | Corning | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/1989 |
| Correctionville Specialty Care | Correctionville | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Corydon Specialty Care | Corydon | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Corydon Specialty Care | Corydon | IA | ADP OF THE SNF | NOT APPLICABLE | since 09/29/1998 |
| Creston Specialty Care | Creston | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Dubuque Specialty Care | Dubuque | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2009 |
| Dunlap Specialty Care | Dunlap | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/1989 |
| Eldora Specialty Care | Eldora | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Fonda Specialty Care | Fonda | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2011 |
| Kingsley Specialty Care | Kingsley | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| West Ridge Specialty Care | Knoxville | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2009 |
| Laporte City Specialty Care | La Porte City | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Lamoni Specialty Care | Lamoni | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Manly Specialty Care | Manly | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 03/01/2014 |
| Southridge Specialty Care | Marshalltown | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 03/01/2014 |
| Mechanicsville Specialty Care | Mechanicsville | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/1989 |
| Montezuma Specialty Care | Montezuma | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 07/01/2000 |
| New London Specialty Care | New London | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 10/01/2009 |
| Odebolt Specialty Care | Odebolt | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Southern Hills Specialty Care | Osceola | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/1989 |
| Northern Mahaska Specialty Care | Oskaloosa | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 03/01/2014 |
| Ridgewood Specialty Care | Ottumwa | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Panora Specialty Care | Panora | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2009 |
| Parkridge Specialty Care | Pleasant Hill | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 03/01/2014 |
| Lyon Specialty Care | Rock Rapids | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Sibley Specialty Care | Sibley | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Westwood Specialty Care | Sioux City | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2011 |
| State Center Specialty Care | State Center | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 07/01/2000 |
| Stratford Specialty Care | Stratford | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Wapello Specialty Care | Wapello | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 11/12/2010 |
| Northcrest Specialty Care | Waterloo | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 08/01/2012 |
| Ravenwood Specialty Care | Waterloo | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2009 |
| Crestview Specialty Care | West Branch | IA | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 100% | since 09/01/2011 |