| James Irwin Charter Schools CO | Educational Services | 1 | $61,256 | — |
| James Island Public Service District SC | Utilities | 0 | — | F |
| James J Boyle & Co CA | Transportation & Warehousing | 0 | — | A |
| James J. Anderson Construction Co., Inc. PA | Construction | 0 | — | A |
| James Keelty & Co., Inc. MD | Real Estate | 0 | — | F |
| James Keith Milligan AL | Retail Trade | 0 | — | F |
| JAMES L CAYTON ASSOCIATES INC NC | Construction | 0 | — | D |
| James L Maher Center RI | Healthcare & Social Assistance | 0 | — | F |
| James L. Maher Center RI | Healthcare & Social Assistance | 0 | — | F |
| James L. Taylor Mfg. Co., Inc. NY | Manufacturing | 0 | — | F |
| James L. West Presbyterian Special Care Center TX | Healthcare & Social Assistance | 0 | — | F |
| James Lawrence Kernan Hospital, Inc. MD | Healthcare & Social Assistance | 1 | $71,000 | F |
| James Louis Zak, Architect CA | Professional & Technical Services | 1 | $85,696 | — |
| James Machine Works LA | Manufacturing | 0 | — | A |
| James Madison Universit VA | Educational Services | 5 | $71,800 | — |
| James Madison University VA | Educational Services | 15 | $79,739 | B |
| James Manufacturing CT | Manufacturing | 0 | — | F |
| James Marine Inc KY | Manufacturing | 0 | — | F |
| James Marine Inc LA | Manufacturing | 0 | — | F |
| James Marshall Farm Service LLC CA | Agriculture & Forestry | 0 | — | F |
| JAMES MARTIN CHEVROLET, INC. MI | Retail Trade | 0 | — | B |
| James Matthews Ford of Broken Arrow OK | Retail Trade | 0 | — | A |
| James McGowan & Son Masonry,Inc. NY | Construction | 0 | — | A |
| James Meat Co Inc TN | Manufacturing | 0 | — | D |
| James Medical Equipment KY | Retail Trade | 0 | — | A |
| James Myers Company, Inc. MD | Construction | 0 | — | F |
| James N. Bush Construction Inc. TN | Construction | 0 | — | A |
| James New York Soho NY | — | 0 | — | — |
| James O'Brien & Co. IL | Administrative & Waste Services | 0 | — | F |
| James Oxygen & Supply Company NC | Retail Trade | 0 | — | C |
| James P Maurer DDS Inc OH | Healthcare & Social Assistance | 1 | $182,000 | — |
| James P. Lin, M.D., INC. CA | Healthcare & Social Assistance | 1 | $70,720 | — |
| James Peterson Sons, Inc. WI | Construction | 0 | — | F |
| James Pitzner Enterprises LLC MN | Healthcare & Social Assistance | 0 | — | F |
| James Power Line Construction LLC TX | Construction | 0 | — | B |
| James R Fincher Timber Co. AL | Agriculture & Forestry | 0 | — | F |
| James R Poshard & Son, Inc. IN | Transportation & Warehousing | 0 | — | B |
| James R Thomas Construction MO | Construction | 0 | — | C |
| James R. Glidewell Dental Ceramics, Inc. CA | Manufacturing | 2 | $118,956 | — |
| James R. Glidewell, Dental Ceramics, Inc. CA | — | 0 | — | — |
| James R. Glidewell, Dental Cermics, Inc. CA | — | 0 | — | — |
| James R. Howell & Co., Inc. dba Howell Construction CO | Construction | 0 | — | A |
| James R. Taylor & Sons WI | Construction | 0 | — | A |
| James R. Vannoy Construction NC | Construction | 0 | — | A |
| James R. Walls Contracting MD | Construction | 0 | — | F |
| James Richardson Trucking Inc WI | Transportation & Warehousing | 0 | — | A |
| James River Air Conditioning Co. VA | Construction | 0 | — | F |
| James River Carriers IN | Transportation & Warehousing | 0 | — | F |
| James River Carriers UT | Transportation & Warehousing | 0 | — | F |
| James River Carriers, LLC VA | Transportation & Warehousing | 0 | — | F |
