| BAY Park Community Hospital | Related tax-exempt org | Hospital | OH | 341883132 |
| Community Health Center of Branch County | Related tax-exempt org | Hospital | MI | 386108110 |
| Defiance Hospital Auxiliary | Related tax-exempt org | Hospital / foundation support | OH | 510173779 |
| Defiance Hospital INC | Related tax-exempt org | Hospital | OH | 344446484 |
| EMMA L Bixby Medical Center | Related tax-exempt org | Hospital | MI | 382796005 |
| EMMA L Bixby Medical Center Auxiliary | Related tax-exempt org | Hospital / foundation support | MI | 382149602 |
| Fostoria Hospital Association | Related tax-exempt org | Hospital | OH | 340898745 |
| Fostoria Hospital Auxiliary | Related tax-exempt org | Hospital / foundation support | OH | 346517634 |
| HCR Manorcare Foundation INC | Related tax-exempt org | Foundation | OH | 522031975 |
| HCR Manorcare INC | Related tax-exempt org | Skilled nursing facilities | OH | 825373223 |
| Heartland Hospice Memorial Fund INC | Related tax-exempt org | Foundation | OH | 270497199 |
| Herrick Medical Center Auxiliary | Related tax-exempt org | Hospital / foundation support | MI | 383076105 |
| Herrick Memorial Hospital INC | Related tax-exempt org | Hospital | MI | 383049015 |
| Kaitlyn's Cottage INC | Related tax-exempt org | Respite care | OH | 454781053 |
| Lenawee Long Term Care | Related tax-exempt org | Long term care | MI | 382879330 |
| Manor Care of GIG Harbor WA Association | Related tax-exempt org | Skilled nursing facility | DE | 260624719 |
| Manor Care of Lacey WA Association | Related tax-exempt org | Skilled nursing facility | DE | 260624391 |
| Manor Care of Lynnwood WA Association | Related tax-exempt org | Skilled nursing facility | DE | 260624675 |
| Manor Care of Spokane WA Association | Related tax-exempt org | Skilled nursing facility | DE | 260624687 |
| Manor Care of Tacoma WA Association | Related tax-exempt org | Skilled nursing facility | DE | 260624696 |
| Memorial Hospital | Related tax-exempt org | Hospital | OH | 344430849 |
| Memorial Professional Services | Related tax-exempt org | Physician health care services | MI | 273763993 |
| Mercy Memorial Hospital Corporation | Related tax-exempt org | Hospital | MI | 381984289 |
| Monroe Community Health Services | Related tax-exempt org | Long term care | MI | 382934134 |
| Paramount Advantage | Related tax-exempt org | Health insurance | OH | 203376102 |