| ASTORIA HEALTH AND REHABILITATION CENTER | 132 | 10 | F | — |
| BARTOW CENTER | 120 | 9 | F | $8,034 |
| BREEZY HILLS REHAB AND CARE CENTER | 120 | 15 | F | — |
| BRIDGEWALK ON HARDEN HEALTH AND REHABILITATION, LL | 120 | 8 | J | $181,400 |
| CHARMING LAKES REHAB | 120 | 12 | G | $77,880 |
| DAVENPORT NURSING AND REHAB CENTER | 60 | 13 | F | $8,172 |
| FLORIDA PRESBYTERIAN HOMES INC | 68 | 8 | F | — |
| GROVES CENTER | 120 | 38 | L | $291,478 |
| HAINES CITY REHABILITATION AND NURSING CENTER | 120 | 14 | E | $13,380 |
| HIGHLANDS LAKE CENTER | 179 | 22 | E | — |
| LAKE MARIAM HEALTH AND REHABILITATION CENTER | 120 | 48 | K | $321,520 |
| LAKELAND HILLS CENTER | 120 | 31 | K | $139,373 |
| LIFE CARE CENTER OF WINTER HAVEN | 177 | 10 | F | — |
| Lake Wales Health and Rehabilitation Center | 100 | 18 | G | $46,800 |
| MANOR AT CARPENTERS, THE | 72 | 5 | G | $24,252 |
| OAK HAVEN REHAB AND NURSING CENTER | 120 | 17 | F | $12,051 |
| PALM GARDEN OF WINTER HAVEN | 120 | 13 | G | $24,395 |
| SCOTT LAKE HEALTH AND REHABILITATION CENTER | 120 | 22 | J | $80,408 |
| THE CLUB AT LAKE GIBSON | 120 | 8 | G | — |
| VALENCIA HILLS HEALTH AND REHABILITATION CENTER | 249 | 40 | J | $62,766 |
| VIVO HEALTHCARE LAKELAND | 185 | 21 | J | $152,495 |
| VIVO HEALTHCARE WINTER HAVEN | 120 | 25 | F | — |
| WEDGEWOOD HEALTHCARE AND REHABILITATION CENTER | 120 | 7 | G | — |
| WINTER HAVEN HEALTH AND REHABILITATION CENTER | 140 | 13 | E | $4,190 |