| Phoenix Controls, a business of Honeywell International MA | Manufacturing | 0 | — | A |
| Phoenix Counseling Center NC | Healthcare & Social Assistance | 0 | — | B |
| Phoenix Crane Service Inc GA | Construction | 0 | — | B |
| Phoenix Data Corporation IN | Professional & Technical Services | 0 | — | A |
| Phoenix Data Inc PA | Manufacturing | 0 | — | A |
| Phoenix DC AZ | Wholesale Trade | 0 | — | A |
| PHOENIX DECOR, LLC MO | Wholesale Trade | 0 | — | A |
| Phoenix Desert Ridege Resort & Spa (JW Marriott) AZ | — | 0 | — | — |
| Phoenix Diversified Group, Inc. NJ | Construction | 0 | — | F |
| Phoenix EDT OH | Manufacturing | 0 | — | A |
| Phoenix Electric Company CA | Construction | 0 | — | D |
| PHOENIX ELECTRIC MFG. CO IL | Manufacturing | 0 | — | A |
| Phoenix Electric, Inc. TX | Construction | 0 | — | F |
| Phoenix Elementary School District AZ | Educational Services | 1 | $66,548 | — |
| Phoenix Elevator Company AZ | Construction | 0 | — | A |
| PHOENIX ENTERPRISE SOLUTION INC. NJ | Administrative & Waste Services | 0 | — | A |
| Phoenix Fabricators and Erectors, LLC. IN | Manufacturing | 0 | — | F |
| PHOENIX FEEDS & NUTRITION VT | Manufacturing | 0 | — | F |
| Phoenix Filtration Inc. DE | Manufacturing | 1 | $70,720 | — |
| Phoenix Financial Services IN | — | 0 | — | — |
| Phoenix Forge Group LA | Manufacturing | 0 | — | F |
| Phoenix Forging Co., Inc. PA | Manufacturing | 0 | — | F |
| Phoenix Formulations, LLC AZ | Manufacturing | 0 | — | F |
| Phoenix Foundation Company, Inc. MA | Construction | 0 | — | A |
| Phoenix Glass LLC NJ | Manufacturing | 0 | — | F |
| Phoenix Glass LLC dba Arcade Beauty NJ | Manufacturing | 0 | — | D |
| Phoenix Glass, LLC dba Arcade Beauty NJ | Manufacturing | 0 | — | F |
| Phoenix Glendale Renaissance AZ | — | 0 | — | — |
| Phoenix Global IN | Manufacturing | 0 | — | D |
| Phoenix Graphics, Inc. NY | Manufacturing | 0 | — | F |
| Phoenix Grounds Maintenance AL | Administrative & Waste Services | 0 | — | F |
| Phoenix Health Services, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Healthcare OK | — | 0 | — | — |
| PHOENIX HMA INC. NJ | Construction | 0 | — | F |
| Phoenix Home Care, LLC MO | Healthcare & Social Assistance | 0 | — | D |
| Phoenix Hotform PA | Manufacturing | 0 | — | F |
| Phoenix House - 185th Street Short Term Residential Program NY | — | 0 | — | — |
| Phoenix House - Belle Terre NY | — | 0 | — | — |
| Phoenix House Foundation NY | — | 0 | — | — |
| Phoenix House Foundation, Inc. and Phoenix Houses of New York, Inc. NY | — | 0 | — | — |
| Phoenix House Orange County, Inc. CA | Healthcare & Social Assistance | 0 | — | A |
| Phoenix House Westchester Academy NY | — | 0 | — | — |
| Phoenix House-Houston TX | — | 0 | — | — |
| Phoenix House-Humble TX | — | 0 | — | — |
| Phoenix House-Lancaster TX | — | 0 | — | — |
| Phoenix Houses of California. Inc. CA | Administrative & Waste Services | 0 | — | D |
| Phoenix Houses of Los Angeles, Inc. CA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Houses of Texas TX | Healthcare & Social Assistance | 0 | — | D |
| Phoenix Induction Corp MI | Manufacturing | 0 | — | F |
| Phoenix Industrial CA | Construction | 0 | — | A |
