| Spire Hospitality MI | - | 0 | - | - |
| SPIRE Hospitality NM | - | 0 | - | - |
| Spire Hospitality OH | - | 0 | - | - |
| Spire Hospitality TN | - | 0 | - | - |
| Spire Hospitality WA | - | 0 | - | - |
| Spire Hospitality (at High Peaks Resort) NY | - | 0 | - | - |
| Spire Hospitality - Employer CA | Accommodation & Food Services | 0 | - | F |
| Spire Hospitality - Employer NM | Accommodation & Food Services | 0 | - | F |
| Spire Hospitality - Hilton Jackson MS | - | 0 | - | - |
| Spire Hospitality, dba Los Angeles Marriott Burbank Airport CA | - | 0 | - | - |
| Spire Hospitality-Embassy Suites TX | - | 0 | - | - |
| Spire Hospitality/Top Notch Resort VT | - | 0 | - | - |
| Spire Inc. MO | Utilities | 6 | $146,800 | - |
| Spire Missouri Inc. MO | Utilities | 0 | - | F |
| Spire Power Solutions IL | - | 0 | - | - |
| Spire Seatac Management, LLC - Employer WA | Accommodation & Food Services | 0 | - | F |
| Spirent Communications, Inc. TX | Professional & Technical Services | 12 | $124,439 | - |
| Spireon, Inc. TX | Information & Media | 2 | $117,832 | - |
| Spirit TX | - | 0 | - | - |
| Spirit & Sanzone Distributors Co., Inc. NY | - | 0 | - | - |
| Spirit AeroSystems, Inc. KS | Manufacturing | 0 | - | F |
| Spirit AeroSystems, Inc. NC | Manufacturing | 0 | - | F |
| Spirit AeroSystems, Inc. OK | Manufacturing | 0 | - | F |
| Spirit Aerosystems, INC. TX | Manufacturing | 2 | $84,820 | - |
| Spirit Aerosystems-Gulfstream Div. OK | - | 0 | - | - |
| Spirit Airlines FL | Transportation & Warehousing | 20 | $200,853 | D |
| Spirit Airlines GA | Transportation & Warehousing | 0 | - | C |
| Spirit Airlines IL | Transportation & Warehousing | 0 | - | B |
| Spirit Airlines MI | Transportation & Warehousing | 0 | - | C |
| Spirit Airlines NJ | Transportation & Warehousing | 0 | - | B |
| Spirit Airlines NV | Transportation & Warehousing | 0 | - | D |
| Spirit Airlines TX | Transportation & Warehousing | 0 | - | B |
| Spirit Airlines (at O'Hare Airport) IL | - | 0 | - | - |
| Spirit Airlines (IAH) TX | - | 0 | - | - |
| Spirit Airlines (W PGL Warehouse) TX | - | 0 | - | - |
| Spirit Airlines, BWI MD | - | 0 | - | - |
| Spirit Airlines, Inc @ LaGuardia International Airport NY | - | 0 | - | - |
| Spirit Airlines, Inc. Ft. Lauderdale/Hollywood International Airport FL | - | 0 | - | - |
| Spirit Airlines, Inc. Operations Control Center FL | - | 0 | - | - |
| Spirit Airlines, Inc. Orlando International Airport FL | - | 0 | - | - |
| Spirit Clothing Company CA | - | 0 | - | - |
| Spirit Construction Services Inc. WI | Construction | 1 | $74,000 | - |
| Spirit Manufacturing Inc. WI | - | 0 | - | - |
| Spirit Medical Transport OH | Healthcare & Social Assistance | 3 | $48,152 | - |
| Spirit Truck Lines TX | Transportation & Warehousing | 0 | - | A |
| SpiriTrust Lutheran PA | Healthcare & Social Assistance | 0 | - | F |
| Spitzer Industries, Inc. TX | Manufacturing | 0 | - | A |
| Spitzer Industries-Brookshire TX | - | 0 | - | - |
| Spivak Architects P.C. NY | Professional & Technical Services | 1 | $64,050 | - |
| Spk Technologies INC CA | Professional & Technical Services | 1 | $84,000 | - |
