| SALEM ACADEMY & COLLEGE NC | Educational Services | 2 | $64,297 | — |
| Salem Academy Charter School MA | Educational Services | 1 | $87,200 | — |
| Salem Acquisition 1, LLC NY | Healthcare & Social Assistance | 0 | — | F |
| Salem Area Mass Transit District OR | Transportation & Warehousing | 0 | — | F |
| Salem Clinic Corporation NJ | — | 0 | — | — |
| Salem Community Corporation MA | Healthcare & Social Assistance | 0 | — | F |
| Salem Community Hospital OH | Healthcare & Social Assistance | 0 | — | C |
| Salem Community Hospital Professional Corporation OH | Healthcare & Social Assistance | 0 | — | A |
| Salem Construction Inc NJ | Construction | 0 | — | F |
| Salem County Improvement Authority NJ | — | 0 | — | — |
| Salem Electric OR | Utilities | 0 | — | A |
| Salem Estate Holdings VA | Manufacturing | 0 | — | A |
| Salem Fabrication Technologies Group, Inc. NC | Wholesale Trade | 0 | — | A |
| Salem Facility LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Salem Fire Alarm OR | Administrative & Waste Services | 0 | — | F |
| Salem Fire Protection District IL | Public Administration | 0 | — | F |
| Salem Frame VA | Manufacturing | 0 | — | F |
| Salem Glass Company MA | Construction | 0 | — | C |
| Salem Harbor Power Development LP MA | Utilities | 0 | — | A |
| Salem Hardwood Lumber Co IN | Manufacturing | 0 | — | A |
| Salem Health OK | Healthcare & Social Assistance | 0 | — | A |
| Salem Health OR | Healthcare & Social Assistance | 5 | $523,967 | F |
| Salem Heating and Sheet Metal OR | Construction | 0 | — | F |
| Salem Holdings NC | Transportation & Warehousing | 0 | — | C |
| Salem Home KS | Healthcare & Social Assistance | 0 | — | F |
| Salem Home Care Services, LLC NJ | — | 0 | — | — |
| Salem Hospital OR | — | 0 | — | — |
| Salem Hospital Corporation NJ | — | 0 | — | — |
| Salem Hotel Group, LLC IN | Accommodation & Food Services | 0 | — | A |
| Salem IL 0614 LLC IL | Accommodation & Food Services | 0 | — | F |
| Salem InfoTech Inc VA | Professional & Technical Services | 2 | $107,536 | — |
| Salem Leasing NC | Transportation & Warehousing | 0 | — | C |
| Salem Medical Professionals, P.C. NJ | — | 0 | — | — |
| Salem Metal, Inc. MA | Manufacturing | 0 | — | F |
| Salem One Inc. NC | Professional & Technical Services | 0 | — | F |
| Salem Pallet Co., Inc. OR | Manufacturing | 0 | — | F |
| Salem Place Nursing and Rehab AR | Healthcare & Social Assistance | 0 | — | D |
| Salem Pulmonary Associates, P.C. OR | Healthcare & Social Assistance | 1 | $300,000 | — |
| Salem Sports Events, LLC NC | Manufacturing | 0 | — | F |
| Salem State University MA | Educational Services | 1 | $90,000 | — |
| SALEM STONES INC GA | Wholesale Trade | 0 | — | F |
| Salem Stones, Inc OH | Manufacturing | 0 | — | F |
| Salem Tools, Inc. VA | Wholesale Trade | 0 | — | A |
| Salem Village Nursing and Rehabilitation Center, LLC IL | — | 0 | — | — |
| Salem Wood Products OR | Construction | 0 | — | F |
| Salem-B LLC DBA BMW of Salem OR | Retail Trade | 0 | — | A |
| Salenbien Trucking and Excavating Incorporated MI | Utilities | 0 | — | F |
| Sales AL | Retail Trade | 0 | — | A |
| Sales AR | Retail Trade | 0 | — | A |
| Sales TX | Retail Trade | 0 | — | A |
