| San Francisco Opera Association CA | Arts & Entertainment | 0 | - | D |
| San Francisco Port Commission CA | Real Estate | 0 | - | F |
| San Francisco Public Utilities Commission CA | Utilities | 0 | - | F |
| San Francisco SPCA CA | - | 0 | - | - |
| San Francisco State University CA | Educational Services | 14 | $102,318 | - |
| San Francisco Symphony CA | - | 0 | - | - |
| San Francisco Travel Association CA | - | 0 | - | - |
| San Francisco Unicorns LLC CA | Arts & Entertainment | 2 | $240,000 | - |
| San Francisco Unified School District CA | Educational Services | 9 | $105,334 | - |
| San Francisco Zoo & Gardens CA | Arts & Entertainment | 0 | - | B |
| San Francsico Estuary Institute CA | - | 1 | $95,222 | - |
| San Franisco Public Utilities Commission CA | Utilities | 0 | - | F |
| San Gabriel Convalescent Center CA | Healthcare & Social Assistance | 0 | - | F |
| San Gabriel Post Acute CA | Healthcare & Social Assistance | 0 | - | - |
| San Gabriel Unified School District CA | Educational Services | 2 | $71,839 | - |
| San Gabriel Valley Water Company CA | Utilities | 0 | - | F |
| San Gorgonio Memorial Hospital CA | Healthcare & Social Assistance | 0 | - | F |
| San Ho Won LLC CA | Accommodation & Food Services | 1 | $85,000 | - |
| San Isabel Electric Association CO | Utilities | 0 | - | F |
| San Joaquin Community Hospital CA | Healthcare & Social Assistance | 2 | $107,333 | - |
| San Joaquin Community Hospital, Inc. FL | Healthcare & Social Assistance | 2 | $116,126 | - |
| San Joaquin County CA | Public Administration | 0 | - | F |
| San Joaquin County Clinics CA | Healthcare & Social Assistance | 1 | $242,225 | - |
| San Joaquin County Department of Behavioral Health Services CA | Healthcare & Social Assistance | 0 | - | F |
| San Joaquin County District Attorney CA | Public Administration | 0 | - | B |
| San Joaquin County Facilities Management Department CA | Public Administration | 0 | - | F |
| San Joaquin County Human Resources Ste 3 CA | Public Administration | 0 | - | A |
| San Joaquin General Hospital CA | - | 4 | $180,967 | - |
| San Joaquin Valley Air Pollution Control District CA | Public Administration | 0 | - | - |
| San Joaquin Valley College CA | - | 0 | - | - |
| San Jose Airport Garden Hotel CA | - | 0 | - | - |
| San Jose Conservation Corps CA | Healthcare & Social Assistance | 0 | - | F |
| San Jose Distribution Services Inc CA | - | 0 | - | - |
| San Jose Marriott CA | Accommodation & Food Services | 0 | - | F |
| San Jose State University CA | Educational Services | 39 | $102,732 | - |
| San Jose State University Research Foundation CA | Educational Services | 1 | $88,400 | - |
| San Jose Unified School District CA | Educational Services | 53 | $72,051 | - |
| San Jose Water CA | Utilities | 0 | - | F |
| San Juan CA | Healthcare & Social Assistance | 0 | - | F |
| San Juan County NM | Public Administration | 0 | - | C |
| San Juan County WA | Public Administration | 0 | - | A |
| San Juan Marriott Hotels PR | Accommodation & Food Services | 0 | - | A |
| San Juan Regional Medical Center NM | - | 1 | $353,064 | - |
| San Leandro Hospital (Sutter Health) CA | - | 0 | - | - |
| San Lucas AG Service INC CA | Agriculture & Forestry | 0 | - | F |
| San Luis Butane Distributors CA | Wholesale Trade | 0 | - | F |
| San Luis Obispo County YMCA CA | - | 0 | - | - |
| San Luis Rey Downs Golf Course CA | - | 0 | - | - |
| San Manuel Band of Mission Indians CA | - | 0 | - | - |
| San Manuel Casino CA | - | 0 | - | - |
