| St Gerards Community of Care ND | Healthcare & Social Assistance | 0 | — | F |
| ST GERMAINS CABINET MN | Manufacturing | 0 | — | C |
| St Hubert Catholic Community MN | Other Services | 0 | — | A |
| ST JACOB FIRE DISTRICT IL | Public Administration | 0 | — | A |
| St James Infirmary CA | — | 0 | — | — |
| ST JAMES PLACE LA | Healthcare & Social Assistance | 0 | — | F |
| St James Transports MO | Transportation & Warehousing | 0 | — | D |
| St Joe Corporate Service FL | Arts & Entertainment | 0 | — | F |
| St Joe Corporate Services FL | Accommodation & Food Services | 0 | — | F |
| St Joe Express MO | Transportation & Warehousing | 0 | — | C |
| St John ARC LA | Healthcare & Social Assistance | 0 | — | A |
| St John Lutheran Home MN | Healthcare & Social Assistance | 0 | — | F |
| St John Neumann Rehabilitation Center PA | Healthcare & Social Assistance | 0 | — | F |
| St John Neumann Seminary College at St Josephs Seminary NY | Other Services | 1 | $56,470 | — |
| St John XXIII Villas FL | Real Estate | 0 | — | A |
| St John's Lutheran Community MN | Healthcare & Social Assistance | 0 | — | F |
| St Johns Lutheran Comm Fountain Lake MN | Healthcare & Social Assistance | 0 | — | F |
| St Johns Lutheran Luther Place MN | Healthcare & Social Assistance | 0 | — | F |
| St Johns Packaging NC | Manufacturing | 0 | — | F |
| St Johns Packaging USA LLC NC | Manufacturing | 0 | — | F |
| St Johns United MT | Healthcare & Social Assistance | 0 | — | F |
| ST JOSEPH - BEREA KY | Healthcare & Social Assistance | 0 | — | C |
| ST JOSEPH - EAST KY | Healthcare & Social Assistance | 0 | — | F |
| ST JOSEPH - JESSAMINE KY | Healthcare & Social Assistance | 0 | — | A |
| ST JOSEPH - LEXINGTON KY | Healthcare & Social Assistance | 0 | — | F |
| St Joseph Care Center IN | Healthcare & Social Assistance | 0 | — | F |
| St Joseph County Public Library IN | Information & Media | 0 | — | A |
| St Joseph Kervick Home VT | Other Services | 0 | — | A |
| ST JOSEPH MT STERLING KY | Healthcare & Social Assistance | 0 | — | D |
| St Joseph Residence Home VT | Other Services | 0 | — | D |
| St Joseph Transitional Rehabilitation Center NV | Healthcare & Social Assistance | 0 | — | F |
| St Joseph's Health NJ | Healthcare & Social Assistance | 0 | — | F |
| St Joseph's Home NY | Healthcare & Social Assistance | 0 | — | F |
| St Joseph's Home Health TX | Healthcare & Social Assistance | 0 | — | A |
| ST JUDE AND NEW MADRID HARBOR SERVICE INC MO | Transportation & Warehousing | 0 | — | A |
| St Julien CO | — | 0 | — | — |
| St Julien Hotel Company LLC CO | Accommodation & Food Services | 0 | — | F |
| St Lawrence Hotel Ventures, LLC NY | Accommodation & Food Services | 0 | — | A |
| St Leonard OH | Healthcare & Social Assistance | 0 | — | F |
| ST LOUIS & AITKIN COS MN | Educational Services | 0 | — | D |
| St Louis Arc MO | Healthcare & Social Assistance | 0 | — | F |
| ST LOUIS COUNTY MN | Educational Services | 0 | — | D |
| ST LOUIS COUNTY IND SCHOOL DIST 696 MN | Educational Services | 0 | — | A |
| St Louis Holdco, Inc MO | Construction | 0 | — | A |
| St Luke's Medical Center AZ | — | 0 | — | — |
| St Lukes MN | Healthcare & Social Assistance | 0 | — | A |
| St Lukes WI | Healthcare & Social Assistance | 0 | — | F |
| St Lukes Lutheran Care Center MN | Healthcare & Social Assistance | 0 | — | F |
| St Martha Center for Rehabilitation & Healthcare PA | Healthcare & Social Assistance | 0 | — | F |
| St Martin Village Good Samaritan Society SD | Healthcare & Social Assistance | 0 | — | A |
