| Name | Care Of | Address | Tax Period | Assets | Income | Revenue |
| AMERICAN EAGLE LIFECARE CORPORATION | % JOHN E GILLMOR | 535 W 2ND ST STE 105 LEXINGTON KY 40508-1284 | 2007-12-01 | 38,940,207 | 39,458,012 | 37,370,042 |
| ALICE PECK DAY LIFECARE CENTER INC | | 125 MASCOMA ST LEBANON NH 03766-2647 | 2008-09-01 | 42,611,016 | 3,566,745 | 3,566,745 |
| YOUVILLE LIFECARE INC | | 1575 CAMBRIDGE ST CAMBRIDGE MA 02138-0000 | 2008-09-01 | 54,499,722 | 20,386,412 | 20,386,412 |
| WESTERN MASSACHUSETTS LIFECARE CORPORATION | % REEDS LANDING | 807 WILBRAHAM RD SPRINGFIELD MA 01109-2067 | 2007-09-01 | 32,557,171 | 13,672,154 | 10,555,271 |
| FFL RICHER LIFECARE INC | % SAMUEL L GREEN JR | 741 THIMBLE SHOALS BLVD NEWPORT NEWS VA 23606-3560 | 2006-01-01 | 2,474,477 | 793,522 | 793,522 |
| LIFECARE COUNSELING CENTER INC | % GOLDEN JENKINS | 120 S ROSS ST AUBURN AL 36830-5534 | 2007-12-01 | 6,707 | 39,286 | 39,286 |
| LIFECARE MINISTRY INC | % THOMAS MILLER | 18935 CHAIN LAKE ST CASSOPOLIS MI 49031-8515 | 2008-12-01 | 0 | 0 | 0 |
| LIFECARE EMPLOYEE ASSSITANCE FUND | % LIFECARE HOLDINGS INC | 5560 TENNYSON PKWY PLANO TX 75024-3532 | 2008-12-01 | 6,750 | 0 | 0 |
| LIFECARE BETTERMENT FOUNDATION | % CLINTON WALLACE | PO BOX 94 BUFFALO MN 55313-0094 | 2008-12-01 | 0 | 0 | 0 |
| LIFECARE FOUNDATION | % MAUD W ANDRE DE LA PORTE | 640 CLEVELAND ST ELYRIA OH 44035-4104 | 2007-12-01 | 3,853 | 188,849 | 0 |
| PREGNANCY CHOICES LIFECARE CENTER INC | % WILL COSSAIRT | 15026 GLAZIER AVE APPLE VALLEY MN 55124-7441 | 2008-12-01 | 63,728 | 101,667 | 101,667 |
| LIFECARE PROPERTY HOLDING CORP | % THOMAS RUGGIERO JR | 120 W 106TH ST NEW YORK NY 10025-3923 | 2008-12-01 | 0 | 0 | 0 |
| LIFECARE FOUNDATION INC | | 4242 ROUTE 1 MONMOUTH JUNCTION NJ 08852-0000 | 2007-12-01 | 9,581,374 | 275,467 | 0 |
| PET ADOPTION & LIFECARE SOCIETY | | PO BOX 201 BROOMALL PA 19008-0201 | 2008-06-01 | 98,016 | 84,142 | 77,181 |
| LIFECARE PREGNANCY & FAMILY RESOURCE CENTER INC | | 127 N CENTER ST STE 2 CORRY PA 16407-1667 | 2008-12-01 | 94,876 | 55,382 | 55,382 |
| JEWISH HOME LIFECARE DEVELOPMENT CORP | % THOMAS GILMARTIN | 120 W 106TH ST NEW YORK NY 10025-3923 | 0000-00-00 | 0 | 0 | 0 |
| BETH SHOLOM LIFECARE COMMUNITY CORPORATION | % MARK FINKEL | 1600 JOHN ROLFE PKWY RICHMOND VA 23238-8110 | 2008-12-01 | 0 | 0 | 0 |
| LIFECARE MANHATTAN SUPPORTING CORP | % THOMAS J GILMARTIN | 120 W 106TH ST NEW YORK NY 10025-3923 | 0000-00-00 | 0 | 0 | 0 |
| LIFECARE MANHATTAN PROPERTY HOLDING CORP | % THOMAS J GILMARTIN | 120 W 106TH ST NEW YORK NY 10025-3923 | 0000-00-00 | 0 | 0 | 0 |
| JEWISH HOME LIFECARE CORPORATE SERVICES INC | % THOMAS GILMARTIN | 120 W 106TH ST NEW YORK NY 10025-3923 | 0000-00-00 | 0 | 0 | 0 |
| LIFECARE ALLIANCE | % CHARLES W GEHRING | 1699 W MOUND ST COLUMBUS OH 43223-1809 | 2008-12-01 | 19,222,262 | 15,566,138 | 15,435,612 |
| PROVIDENCE MEDICAL INSTITUTE | % ACCOUNTING DEPT | 4101 TORRANCE BLVD TORRANCE CA 90503-0000 | 2007-12-01 | 9,691,843 | 24,611,185 | 24,611,185 |
| LIFECARE SERVICES OF LAFAYETTE INC | | 233 HARRISON ST W LAFAYETTE IN 47906-3556 | 2008-09-01 | 209,592 | 167,711 | 151,106 |
| ST JOSEPHS LIFECARE FOUNDATION | | 30 7TH ST W DICKINSON ND 58601-4335 | 2008-06-01 | 3,503,235 | 464,504 | 406,491 |
| LIFECARE INC | | 1400 N DRAKE RD KALAMAZOO MI 49006-1978 | 2008-09-01 | 25,213,170 | 17,009,248 | 14,798,612 |
| PHOENIX LIFECARE CORP | | 70 GLEN ST STE 102 GLEN COVE NY 11542-2853 | 2008-03-01 | 1,954,503 | 0 | 0 |
| LIFECARE AMBULANCE REAL ESTATE HOLDING COMPANY | % JANE KLEIN | 330 HAMBLIN AVE W BATTLE CREEK MI 49037-8430 | 2008-06-01 | 1,761,797 | 131,130 | 131,130 |
| HASTINGS TOTAL LIFECARE CENTER INC | % CASEY REGAN | 919 VERMILLION ST STE 100 HASTINGS MN 55033-2150 | 2008-12-01 | 28,512 | 31,162 | 31,162 |
| HEALTH RESOURCES LIFECARE CENTER INC | | PO BOX 711 FERGUS FALLS MN 56538-0711 | 2006-12-01 | 86,905 | 109,852 | 97,906 |
| LIFECARE MEDICAL CENTER | | 715 DELMORE DR ROSEAU MN 56751-1534 | 2008-09-01 | 43,159,972 | 35,209,699 | 34,926,940 |
| GREATER STURGIS LIFECARE FOUNDATION | % BRYAN LESSLY | 949 HARMON ST STURGIS SD 57785-2452 | 2009-06-01 | 374,309 | 95,807 | 95,807 |
| LIFECARE PLANNING INC | | 4400 MADISON KANSAS CITY MO 64111-3588 | 2008-12-01 | 50,074 | 43,197 | 43,197 |
| GRACE LIFECARE INC | | 500 LENOIR RD MORGANTON NC 28655-2666 | 2007-12-01 | 22,249,057 | 9,096,701 | 8,399,390 |
| LIFECARE INC | | 1001 NAVAHO DR STE 101 RALEIGH NC 27609-7366 | 2008-12-01 | 82,027 | 549,806 | 522,173 |
| HANDICAPPED ENDOWMENTS LIFECARE PROGRAM INC | | PO BOX 521895 LONGWOOD FL 32752-1895 | 0000-00-00 | 0 | 0 | 0 |
| LIFECARE FAMILY SERVICES | % ROBIN K MAUCK - COUNSELING OFFICE | 446 METROPLEX DRIVE NASHVILLE TN 37211-3139 | 2007-12-01 | 3,749,923 | 7,235,256 | 7,235,256 |
| AMERICAN LIFECARE INC | % W JAMES STEVENS PRES | 2487 MONACO TER PALM BEACH GARDENS FL 33410-1434 | 2007-12-01 | 0 | 0 | 0 |
| AUSTIN LIFECARE INC | | 1215 W ANDERSON LANE AUSTIN TX 78757-0000 | 2007-12-01 | 401,667 | 438,972 | 418,005 |
| LIFECARE CENTER FOR WOMEN INC | % LEAH WRAY | 225 S WALNUT ST STE 102 OTTAWA KS 66067-2250 | 2007-12-01 | 4,049 | 69,916 | 69,916 |
| LIFECARE MINISTRIES INC | % CLEON DOWLEN | 1924 WICKERSHAM LN CORINTH TX 76210-0033 | 2006-12-01 | 4,542 | 34,765 | 34,765 |
| THE LIFECARE FOUNDATION | % F WOODS | 5706 WESTMINSTER BENTON AR 72019-8066 | 2007-12-01 | 5,081 | 139 | 0 |
| LIFECARE COUNSELING CORPORATION | % ANNAMARIE FAIRCHILD | PO BOX 112092 CARROLLTON TX 75011-2092 | 0000-00-00 | 0 | 0 | 0 |
| PREGNANCY LIFECARE CENTER | | 802 E HOWARD ST HIBBING MN 55746-1758 | 2003-12-01 | 0 | 0 | 0 |