| Saint Joseph Reginal Medical Center IN | Healthcare & Social Assistance | 0 | — | F |
| Saint Joseph Regional Medical Center, Inc. IN | Healthcare & Social Assistance | 1 | $82,118 | A |
| Saint Joseph Tower Assisted Living NE | Healthcare & Social Assistance | 0 | — | F |
| 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 Kate- The Arts Hotel WI | Accommodation & Food Services | 0 | — | A |
| Saint Leo Inc. FL | Educational Services | 1 | $85,000 | — |
| Saint Leo University Incorporated FL | Educational Services | 1 | $85,000 | — |
| Saint Louis Closet Co. MO | Manufacturing | 0 | — | A |
| Saint Louis Club MO | Accommodation & Food Services | 0 | — | F |
| Saint Louis County MN | Public Administration | 0 | — | C |
| Saint Louis Crisis Nursery MO | Healthcare & Social Assistance | 0 | — | F |
| SAINT LOUIS UNITED LOGISTICS IL | Transportation & Warehousing | 0 | — | A |
| Saint Louis University MO | Educational Services | 27 | $82,086 | — |
| Saint Luke's Cardiovascular Consultants MO | Healthcare & Social Assistance | 0 | — | A |
| Saint Luke's Corporate IT MO | Healthcare & Social Assistance | 0 | — | A |
| Saint Luke's Cushiing Hospital KS | — | 0 | — | — |
| Saint Luke's GI Diagnostics, LLC MO | Healthcare & Social Assistance | 0 | — | A |
| 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 Systen KS | Healthcare & Social Assistance | 0 | — | A |
| 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 Medical Group - Lee's Summit MO | Healthcare & Social Assistance | 0 | — | F |
| Saint Luke's Outpatient Imaging Associates MO | Healthcare & Social Assistance | 0 | — | F |
| Saint Luke's South Hospital KS | Healthcare & Social Assistance | 0 | — | F |
| Saint Mark Golf & Resort, LLC CA | — | 0 | — | — |
| Saint Martha's MO | Healthcare & Social Assistance | 0 | — | A |
| Saint Martin's University WA | Educational Services | 1 | $105,000 | — |
| Saint Mary's Home of Erie PA | Healthcare & Social Assistance | 0 | — | F |
| Saint Mary's Medical Group, Inc. NV | Healthcare & Social Assistance | 1 | $319,200 | — |
| Saint Mary's Regional Center NV | — | 0 | — | — |
| Saint Mary's Regional Medical Center NV | — | 0 | — | — |
| Saint Mary’s University of Minnesota MN | Educational Services | 1 | $56,160 | — |
| Saint Meinrad Archabbey IN | Educational Services | 0 | — | F |
| Saint Meinrad Archabbey Revised (4/28/17) IN | — | 0 | — | — |
| Saint Michael's College VT | Educational Services | 3 | $66,012 | — |
| Saint Michael's Medical Center NJ | — | 0 | — | — |
| Saint Paul Arena Company, LLC MN | Arts & Entertainment | 0 | — | B |
| Saint Paul Christian School GU | Educational Services | 1 | $37,240 | — |
| Saint Paul College MN | Educational Services | 0 | — | B |
| Saint Paul Health Center CO | Healthcare & Social Assistance | 0 | — | F |
| Saint Paul Medical Center IL | Healthcare & Social Assistance | 0 | — | F |
| Saint Paul Public Library MN | Information & Media | 0 | — | F |
| Saint Paul Regional Water Services MN | Utilities | 0 | — | F |
| Saint Paul River Front Corporation MN | — | 0 | — | — |
