| Saint Elizabeth Home RI | Healthcare & Social Assistance | 0 | - | F |
| Saint Elizabeth Medical Center IL | Healthcare & Social Assistance | 0 | - | F |
| Saint Elizabeth Medical Center KY | Healthcare & Social Assistance | 2 | $85,862 | - |
| Saint Francis de Sales School for the Deaf in Brooklyn NY | - | 1 | $64,601 | - |
| Saint Francis Health System OK | Healthcare & Social Assistance | 20 | $290,000 | F |
| Saint Francis Healthcare MO | - | 0 | - | - |
| Saint Francis Healthcare System MO | Healthcare & Social Assistance | 1 | $95,680 | - |
| Saint Francis Hosp. - Bartlett TN | Healthcare & Social Assistance | 0 | - | D |
| Saint Francis Hospital TN | Healthcare & Social Assistance | 0 | - | D |
| Saint Francis Hospital - Evanston, LLC IL | Healthcare & Social Assistance | 6 | $73,081 | - |
| Saint Francis Medical Center MO | Healthcare & Social Assistance | 1 | $68,885 | D |
| Saint Francis Medical Partners, LLC MO | Healthcare & Social Assistance | 5 | $149,601 | - |
| Saint Francis Ministries KS | Healthcare & Social Assistance | 0 | - | F |
| Saint Francis School, Inc. PR | - | 1 | $30,202 | - |
| Saint Francis University PA | - | 2 | $75,528 | - |
| Saint Gobain Ceramics and Plastics Inc MA | Manufacturing | 2 | $142,500 | A |
| Saint Gobain Sekurit CA | Manufacturing | 0 | - | F |
| Saint Gobain Structural Ceramics Facility NY | - | 0 | - | - |
| Saint Ignatius Loyola School NY | - | 0 | - | - |
| Saint Jean Industries, Inc. AR | Manufacturing | 2 | $76,648 | F |
| Saint John XXIII Home PA | Healthcare & Social Assistance | 0 | - | F |
| Saint John's University MN | Educational Services | 0 | - | A |
| Saint John's University MN | - | 3 | $80,958 | - |
| Saint Joseph - London KY | Healthcare & Social Assistance | 0 | - | C |
| Saint Joseph Health System, Inc. KY | Healthcare & Social Assistance | 4 | $62,520 | - |
| Saint Joseph Living Center CT | Healthcare & Social Assistance | 0 | - | F |
| Saint Joseph Parish MA | Other Services | 1 | $106,080 | - |
| Saint Joseph Reginal Medical Center IN | Healthcare & Social Assistance | 0 | - | F |
| Saint Joseph Regional Medical Center, Inc. IN | Healthcare & Social Assistance | 3 | $82,118 | A |
| Saint Joseph Villa PA | Healthcare & Social Assistance | 0 | - | D |
| Saint Joseph's Center PA | Healthcare & Social Assistance | 0 | - | F |
| Saint Joseph's College Revised IN | - | 0 | - | - |
| Saint Joseph's University PA | Educational Services | 1 | $95,743 | B |
| Saint Kate - The Arts Hotel WI | - | 0 | - | - |
| Saint Leo Inc. FL | Educational Services | 1 | $85,000 | - |
| Saint Leo University FL | - | 1 | $42,000 | - |
| Saint Leo University Incorporated FL | Educational Services | 1 | $85,000 | - |
| Saint Louis County MN | Public Administration | 0 | - | C |
| Saint Louis University MO | Educational Services | 44 | $70,000 | - |
| Saint Louis Wholesale Foods Inc MO | - | 2 | $60,000 | - |
| Saint Luke's Cushiing Hospital KS | - | 0 | - | - |
| Saint Luke's Health System KS | Healthcare & Social Assistance | 0 | - | F |
| Saint Luke's Health System MO | Healthcare & Social Assistance | 7 | $204,894 | F |
| Saint Luke's Health System MO | - | 7 | $99,590 | - |
| Saint Luke's Health Sytem MO | Healthcare & Social Assistance | 0 | - | F |
| Saint Luke's Hospital of Kansas City MO | Healthcare & Social Assistance | 0 | - | F |
| Saint Luke's Internal Medicine MO | Healthcare & Social Assistance | 0 | - | F |
| Saint Luke's South Hospital KS | Healthcare & Social Assistance | 0 | - | F |
| Saint Luke’s Hospital of Bethlehem, Pennsylvania PA | - | 2 | $75,650 | - |
| Saint Mark Golf & Resort, LLC CA | - | 0 | - | - |