| Saint Luke's South Hospital KS | Healthcare & Social Assistance | 0 | - | F |
| Saint Mark Golf & Resort, LLC CA | - | 0 | - | - |
| Saint Martin's University WA | Educational Services | 1 | $105,000 | - |
| Saint Mary's Medical Group, Inc. NV | Healthcare & Social Assistance | 1 | $319,200 | - |
| Saint Mary's Regional Center NV | - | 0 | - | - |
| Saint Mary's Regional Medical Center NV | - | 0 | - | - |
| Saint Mary’s University of Minnesota MN | Educational Services | 1 | $56,160 | - |
| Saint Meinrad Archabbey IN | Educational Services | 0 | - | F |
| Saint Meinrad Archabbey Revised (4/28/17) IN | - | 0 | - | - |
| Saint Michael's College VT | Educational Services | 3 | $66,012 | - |
| Saint Michael's Medical Center NJ | - | 0 | - | - |
| Saint Paul Arena Company, LLC MN | Arts & Entertainment | 0 | - | B |
| Saint Paul Christian School GU | Educational Services | 1 | $37,240 | - |
| Saint Paul Health Center CO | Healthcare & Social Assistance | 0 | - | F |
| Saint Paul Regional Water Services MN | Utilities | 0 | - | F |
| Saint Paul River Front Corporation MN | - | 0 | - | - |
| Saint Peter and Paul Catholic School VI | Educational Services | 1 | $38,813 | - |
| Saint Peter's University Hospital, INC. NJ | Healthcare & Social Assistance | 16 | $120,078 | - |
| Saint Peter's University Hospital, Inc. PA | Healthcare & Social Assistance | 1 | $94,952 | - |
| Saint Sophia Health and Rehabilitation Center MO | Healthcare & Social Assistance | 0 | - | F |
| Saint Therese MN | Healthcare & Social Assistance | 0 | - | F |
| Saint Therese Foundation MN | Healthcare & Social Assistance | 0 | - | F |
| Saint Vincent College PA | Educational Services | 1 | $90,000 | - |
| Saint Vincent Medical Education And Research Institute, INC PA | Healthcare & Social Assistance | 1 | $360,000 | - |
| Saint Vincent Physician Services, Inc. MA | Healthcare & Social Assistance | 1 | - | - |
| Saint-Gobain FL | Manufacturing | 0 | - | D |
| Saint-Gobain GA | Manufacturing | 0 | - | F |
| Saint-Gobain MA | Manufacturing | 0 | - | F |
| Saint-Gobain MS | Manufacturing | 0 | - | F |
| Saint-Gobain NY | Manufacturing | 0 | - | C |
| Saint-Gobain WA | - | 0 | - | - |
| Saint-Gobain Abrasives TX | Manufacturing | 0 | - | B |
| Saint-Gobain Abrasives, Inc. MA | Manufacturing | 1 | $98,000 | - |
| Saint-Gobain Adfors America INC NY | Manufacturing | 0 | - | F |
| Saint-Gobain Ceramics & Plastics, Inc. MA | Manufacturing | 1 | $135,048 | - |
| Saint-Gobain CertainTeed LA | - | 0 | - | - |
| Saint-Gobain PCR MA | Manufacturing | 0 | - | F |
| Saint-Gobain Performance Plastics CA | Manufacturing | 0 | - | D |
| Saint-Gobain Performance Plastics MA | Manufacturing | 0 | - | F |
| Saint-Gobain Performance Plastics NH | Manufacturing | 0 | - | B |
| Saint-Gobain Performance Plastics Corporation OH | Manufacturing | 2 | $116,703 | C |
| Saint-Gobain Performance Plastics Corporation PA | Manufacturing | 1 | $105,000 | - |
| Saint-Gobain SEFPRO Corhart Refractories WV | - | 0 | - | - |
| SaintA WI | - | 0 | - | - |
| Saints Constantine and Helen Greek Orthodox Church IL | Educational Services | 3 | $49,900 | - |
| Saints Incorporated MI | Healthcare & Social Assistance | 0 | - | F |
| Saints Medical Group, LLC OK | Healthcare & Social Assistance | 2 | $415,000 | - |
| Saion Solutions INC TX | Professional & Technical Services | 11 | - | - |
| Saipsit, Inc. TX | Professional & Technical Services | 37 | $111,991 | - |
| Saisa LLC PA | Professional & Technical Services | 1 | $126,090 | A |