| Spartan Truck Manufacturing Inc. CA | Manufacturing | 0 | — | F |
| Spartan Warehouse and Distribution MO | Transportation & Warehousing | 0 | — | C |
| Spartan Warehouse and Distribution OH | Transportation & Warehousing | 0 | — | C |
| Spartanburg County SC | Public Administration | 0 | — | B |
| Spartanburg County District No. 1 of Spartanburg County, South Carolina SC | Educational Services | 0 | — | F |
| Spartanburg Housing SC | Public Administration | 0 | — | F |
| Spartanburg Regional Health Services District, Inc. SC | Healthcare & Social Assistance | 3 | $220,343 | — |
| Spartanburg Regional Healthcare System SC | Healthcare & Social Assistance | 0 | — | D |
| Spartanburg School District 7 SC | Educational Services | 1 | $64,726 | — |
| Spartanburg School District Seven SC | Educational Services | 0 | — | F |
| Spartanburg Steel Products SC | Manufacturing | 0 | — | A |
| Spartanburg Water SC | Utilities | 0 | — | D |
| Spartanics IL | Manufacturing | 0 | — | A |
| SpartanNash FL | Transportation & Warehousing | 0 | — | B |
| SpartanNash GA | Transportation & Warehousing | 0 | — | A |
| SpartanNash IA | Retail Trade | 0 | — | A |
| SpartanNash IN | Wholesale Trade | 0 | — | A |
| SpartanNash MD | Transportation & Warehousing | 0 | — | B |
| SpartanNash MI | Administrative & Waste Services | 0 | — | B |
| SpartanNash MN | Transportation & Warehousing | 0 | — | A |
| SpartanNash NC | Transportation & Warehousing | 0 | — | A |
| SpartanNash ND | Wholesale Trade | 0 | — | B |
| SpartanNash NE | Transportation & Warehousing | 0 | — | A |
| SpartanNash OH | Transportation & Warehousing | 0 | — | A |
| SpartanNash OK | Transportation & Warehousing | 0 | — | A |
| SpartanNash SD | Transportation & Warehousing | 0 | — | A |
| SpartanNash TX | Transportation & Warehousing | 0 | — | A |
| SpartanNash VA | Transportation & Warehousing | 0 | — | A |
| SpartanNash WI | Retail Trade | 0 | — | A |
| SpartanNash Associates, LLC MI | Wholesale Trade | 2 | $149,064 | — |
| Spartanwood LLC MI | Agriculture & Forestry | 0 | — | F |
| Spartech NJ | Manufacturing | 0 | — | A |
| Spartech Holdings GA | Manufacturing | 0 | — | A |
| Spartech Intermediate Holdings LLC NH | Manufacturing | 0 | — | F |
| Spartech Intermediate Holdings LLC OR | Manufacturing | 0 | — | A |
| Spartech LLC AZ | Manufacturing | 0 | — | F |
| Spartech LLC IA | Manufacturing | 0 | — | A |
| Spartech LLC IN | Manufacturing | 0 | — | D |
| Spartech LLC MD | Manufacturing | 0 | — | A |
| Spartech LLC MO | Manufacturing | 0 | — | B |
| Spartech LLC OH | Manufacturing | 0 | — | F |
| Spartech LLC WI | Manufacturing | 0 | — | D |
| Spartech Packaging WI | — | 0 | — | — |
| Spartech Polycom, Inc. (PolyOne) MO | — | 0 | — | — |
| Spartech, LLC CT | Manufacturing | 0 | — | D |
| Spartek, Inc WI | Manufacturing | 0 | — | F |
| Sparton DLS , An Elbit Systems of America Company FL | Manufacturing | 0 | — | F |
| Sparton Technology Corp NH | Manufacturing | 0 | — | D |
| Sparton, An Elbit Systems Company of America FL | Manufacturing | 0 | — | F |
| Spartronics CA | — | 0 | — | — |
