| Phillips 66 Sweeny Refinery TX | Manufacturing | 0 | — | A |
| Phillips 66 Westlake LA | Construction | 0 | — | A |
| PHILLIPS ABITA LUMBER CO, LA | Retail Trade | 0 | — | C |
| Phillips Academy MA | Accommodation & Food Services | 0 | — | F |
| Phillips and Johnston MI | Wholesale Trade | 0 | — | C |
| Phillips and Jordan Incorporated AL | Construction | 0 | — | A |
| Phillips and Jordan Incorporated TN | Construction | 0 | — | A |
| Phillips and Jordan, Incorporated FL | Construction | 0 | — | A |
| Phillips and Jordan, Incorporated IN | Construction | 0 | — | A |
| Phillips and Jordan, Incorporated TX | Construction | 0 | — | A |
| Phillips and Jordan, Incorporated VA | Construction | 0 | — | F |
| Phillips and Jordan, Incorporated WV | Construction | 0 | — | F |
| Phillips and Temro Industries MN | Wholesale Trade | 6 | $100,754 | — |
| Phillips Angelica Forest Products, LLC NY | Manufacturing | 0 | — | F |
| Phillips Auctioneers LLC NY | Retail Trade | 0 | — | A |
| PHILLIPS AUTO GROUP OF BRADLEY, INC. IL | Retail Trade | 0 | — | A |
| Phillips Brothers Construction LLC KY | Construction | 0 | — | C |
| Phillips Cattle Co. and Western Meats CA | Agriculture & Forestry | 0 | — | F |
| PHILLIPS CHEVROLET, INC IL | Retail Trade | 0 | — | A |
| Phillips Construction, LLC KY | Construction | 0 | — | D |
| Phillips Contracting Company MS | Construction | 0 | — | F |
| Phillips Corporation MD | Wholesale Trade | 0 | — | A |
| Phillips Corporation - Commercial Division NC | Wholesale Trade | 0 | — | C |
| Phillips Corporation - Federal Division MD | Wholesale Trade | 0 | — | A |
| Phillips County Hospital MT | Healthcare & Social Assistance | 0 | — | C |
| Phillips County Hospital Association MT | Healthcare & Social Assistance | 2 | $69,649 | — |
| Phillips Diversified Manufacturing Inc. KY | Manufacturing | 0 | — | B |
| Phillips Family Farm, Inc. NY | Agriculture & Forestry | 0 | — | A |
| PHILLIPS FIRE SPRINKLERS INC FL | Construction | 0 | — | F |
| Phillips Foods Inc MD | Manufacturing | 0 | — | F |
| Phillips Gradick Engineering, PC GA | Professional & Technical Services | 1 | $97,731 | — |
| Phillips Graphic Finishing LLC PA | Manufacturing | 0 | — | A |
| Phillips Hardy Inc. MO | Construction | 0 | — | F |
| Phillips Healthcare LLC OH | Healthcare & Social Assistance | 0 | — | A |
| Phillips Industrial Services Corporation SC | Construction | 0 | — | A |
| PHILLIPS INDUSTRIES CA | Manufacturing | 0 | — | F |
| Phillips Infrastructure Holdings, Inc. TN | Management of Companies | 0 | — | A |
| Phillips Lytle LLP NY | Professional & Technical Services | 1 | $140,000 | — |
| Phillips Manufacturing FL | Manufacturing | 0 | — | F |
| Phillips Manufacturing NE | Manufacturing | 0 | — | A |
| Phillips Manufacturing OH | Manufacturing | 0 | — | C |
| Phillips Medical Systems OH | — | 0 | — | — |
| Phillips Medisize WI | — | 0 | — | — |
| Phillips North America LLC FL | — | 0 | — | — |
| Phillips Partnership, P.C. GA | Professional & Technical Services | 1 | $98,000 | — |
| Phillips Pet Food & Supplies AZ | Wholesale Trade | 0 | — | F |
| Phillips Pet Food & Supplies CA | Wholesale Trade | 0 | — | D |
| Phillips Pet Food & SUpplies CO | Wholesale Trade | 0 | — | C |
| Phillips Pet Food & Supplies FL | Wholesale Trade | 0 | — | D |
| Phillips Pet Food & Supplies IN | Wholesale Trade | 0 | — | F |
