| South Elgin Fire District IL | Public Administration | 0 | - | F |
| South Florida Baptist Hospital (5105) FL | Healthcare & Social Assistance | 0 | - | F |
| South Florida Container Terminal FL | Transportation & Warehousing | 0 | - | F |
| South Florida Motorsports, LLC FL | Arts & Entertainment | 1 | $120,000 | - |
| South Florida Racing Association, LLC FL | Arts & Entertainment | 0 | - | B |
| South Florida Tax & Accounting Services FL | Professional & Technical Services | 1 | $55,000 | - |
| South Georgia Medical Center Inc. GA | Healthcare & Social Assistance | 3 | $157,402 | - |
| South Haven Homes LC UT | Construction | 1 | $81,000 | - |
| South Health and Rehab, LLC AL | Healthcare & Social Assistance | 0 | - | F |
| South Hills Movers, Inc PA | Transportation & Warehousing | 0 | - | F |
| South Holland Manor Hrc IL | Healthcare & Social Assistance | 0 | - | - |
| South Holland Metal Finishing Company Inc IL | Manufacturing | 0 | - | F |
| South Jersey Times NJ | - | 0 | - | - |
| South Jersey Transportation Authority NJ | Transportation & Warehousing | 0 | - | F |
| South Lafourche Nursing and Rehab LA | - | 0 | - | - |
| South Lane School District - District Office OR | Educational Services | 0 | - | A |
| South Louisiana Medical Associates LA | Healthcare & Social Assistance | 1 | $275,000 | - |
| South Lyon Community Schools - 63240 - 3900407 MI | Educational Services | 0 | - | D |
| South Lyon Health Center INC NV | Healthcare & Social Assistance | 1 | $93,891 | - |
| South Lyon Medical Center NV | Healthcare & Social Assistance | 0 | - | F |
| South Middlesex Opportunity Council MA | Healthcare & Social Assistance | 0 | - | F |
| South Mill Champs MD | Manufacturing | 0 | - | F |
| South Mill Champs PA | Agriculture & Forestry | 0 | - | B |
| South Monterey County Joint Union High School District CA | Educational Services | 4 | $58,160 | - |
| South Motors Company of Dade County FL | Retail Trade | 0 | - | B |
| South Motors of Dade County FL | Retail Trade | 0 | - | A |
| South MS PDD MS | - | 0 | - | - |
| South Omaha Terminal Warehouse NE | - | 0 | - | - |
| South Pacific Petroleum CORPORATION GU | Wholesale Trade | 1 | $92,200 | - |
| South Pacific Physical Therapy, Inc. CA | Healthcare & Social Assistance | 1 | $149,760 | - |
| South Pierce Fire & Rescue WA | Public Administration | 0 | - | F |
| South Plains Electric Cooperative, Inc. TX | Utilities | 0 | - | F |
| South Plains Implement, Ltd. TX | Wholesale Trade | 0 | - | C |
| South Point Hotel, Casino and Spa NV | - | 0 | - | - |
| South Restaurant & Coffeehouse AK | - | 0 | - | - |
| South San Antonio Independent School District TX | Educational Services | 1 | $59,350 | - |
| South San Francisco Scavenger CO CA | Administrative & Waste Services | 0 | - | F |
| South Seas Island Resort FL | - | 0 | - | - |
| South Shore Community Action Council, Inc. MA | Healthcare & Social Assistance | 0 | - | F |
| South Shore Health MA | Healthcare & Social Assistance | 0 | - | F |
| South Shore Hospital IL | Healthcare & Social Assistance | 0 | - | D |
| South Shore Hospital MA | Healthcare & Social Assistance | 0 | - | F |
| South Shore Medical Services, PLLC NY | Healthcare & Social Assistance | 1 | $499,990 | - |
| South Shore Mental Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $55,016 | - |
| South Shore Millwork, INC. MA | Manufacturing | 0 | - | F |
| South Shore Operations, LLC MN | Healthcare & Social Assistance | 0 | - | - |
| South Shore Rehabilitation and Nursing Center NY | Healthcare & Social Assistance | 0 | - | F |
| South Snohomish County Fire & Rescue WA | Public Administration | 0 | - | F |
| South Snohomish County Fire and Rescue WA | Public Administration | 0 | - | F |
| South Sound Behavioral Hospital WA | Healthcare & Social Assistance | 0 | - | A |
