| San Diego Gas & Electric CA | Utilities | 0 | - | D |
| San Diego Hospice-Inst For Palliative Medicine CA | - | 0 | - | - |
| San Diego Hotel Company, LLC CA | Accommodation & Food Services | 0 | - | F |
| San Diego Humane Society & Spca CA | Other Services | 0 | - | F |
| San Diego Imaging - Chula Vista, LLC CA | - | 0 | - | - |
| San Diego Imaging - Kearny Mesa CA | - | 0 | - | - |
| San Diego Imaging Management, Inc. CA | - | 0 | - | - |
| San Diego Marriott Hotel And Marina CA | - | 0 | - | - |
| San Diego Metropolitan Transit System CA | Transportation & Warehousing | 0 | - | B |
| San Diego Opera CA | - | 0 | - | - |
| San Diego Opera Association CA | - | 0 | - | - |
| San Diego Project Management, PSC PR | - | 1 | $76,440 | - |
| San Diego Regional Center CA | Healthcare & Social Assistance | 0 | - | F |
| San Diego Sports, LLC CA | - | 0 | - | - |
| San Diego Sportservice, Inc CA | - | 0 | - | - |
| San Diego State University CA | Educational Services | 14 | $131,290 | - |
| San Diego State University Research Foundation CA | Other Services | 3 | $70,886 | - |
| San Diego Symphony Orchestra Association CA | - | 1 | $161,522 | - |
| San Diego Theatres CA | Arts & Entertainment | 0 | - | F |
| San Diego Tourism Authority (Sdta) CA | - | 0 | - | - |
| San Diego Union-Tribune, LLC CA | - | 0 | - | - |
| San Diego Yacht Club CA | - | 0 | - | - |
| San Diego Youth Services CA | Healthcare & Social Assistance | 0 | - | F |
| San Dimas Fitness LLC CA | - | 0 | - | - |
| San Dimas Luggage Co., Inc. CA | - | 0 | - | - |
| San Dimas MMA, LLC CA | - | 0 | - | - |
| San Dimas Retirement Center, Inc. CA | Healthcare & Social Assistance | 0 | - | F |
| San Eli Supermarket TX | Retail Trade | 0 | - | C |
| San Fab Industrial Contracting TX | - | 0 | - | - |
| San Fernando Motor Company DBA Rydell Chrysler Dodge Jeep Ram CA | - | 0 | - | - |
| San Fernando Valley Automotive Group dba Rydell Automotive Group CA | - | 0 | - | - |
| San Francisci Museum Of Modern Art CA | - | 0 | - | - |
| San Francisco - Marin Food Bank CA | Healthcare & Social Assistance | 0 | - | F |
| San Francisco - Metro Cruise Services CA | Transportation & Warehousing | 0 | - | F |
| San Francisco Art Institute CA | - | 0 | - | - |
| San Francisco Art Institute (SFAI) CA | - | 0 | - | - |
| San Francisco Baseball Associates CA | Arts & Entertainment | 0 | - | B |
| San Francisco Bay Coffee CA | Manufacturing | 0 | - | C |
| San Francisco Compute Company CA | Information & Media | 1 | $200,000 | - |
| San Francisco Day School CA | Educational Services | 1 | $78,525 | - |
| San Francisco Department of Building Inspection CA | Professional & Technical Services | 0 | - | A |
| San Francisco Department of Public Health CA | Healthcare & Social Assistance | 0 | - | F |
| San Francisco Giants CA | - | 0 | - | - |
| San Francisco Giants Baseball Associates AZ | Arts & Entertainment | 0 | - | - |
| San Francisco Health Authority CA | Finance & Insurance | 2 | $132,118 | - |
| San Francisco Housing Authority CA | - | 0 | - | - |
| San Francisco Ladies' protection & Relief Society CA | Healthcare & Social Assistance | 0 | - | - |
| San Francisco Marriott Marquis CA | - | 0 | - | - |
| San Francisco Marriott Marquis-Fourth St Bar&Grill CA | - | 0 | - | - |
| San Francisco Opera CA | - | 0 | - | - |