| St. Lawrence University NY | Educational Services | 2 | $73,880 | — |
| St. Louis Altenheim MO | Healthcare & Social Assistance | 0 | — | F |
| St. Louis Children's Hopsital MO | Healthcare & Social Assistance | 1 | $95,000 | — |
| St. Louis Children's Hospital MO | Healthcare & Social Assistance | 0 | — | B |
| St. Louis Composting MO | Manufacturing | 0 | — | F |
| St. Louis County MN | Public Administration | 0 | — | C |
| St. Louis Dispatch MO | — | 0 | — | — |
| St. Louis Gaming Ventures, LLC MO | Arts & Entertainment | 0 | — | A |
| St. Louis Gear Co., Inc. IA | Manufacturing | 0 | — | F |
| St. Louis Hotel Management Company LLC dba Aviator Hotel & Suites MO | Accommodation & Food Services | 0 | — | A |
| St. Louis Language Immersion Schools, Inc. MO | Educational Services | 6 | $51,771 | — |
| St. Louis Lawn Care MO | Retail Trade | 0 | — | A |
| St. Louis Motorcycle Company, LLC DBA Gateway Harley-Davidson MO | Retail Trade | 0 | — | A |
| St. Louis NH LLC MO | Healthcare & Social Assistance | 0 | — | F |
| St. Louis Paving, LLC MO | Construction | 0 | — | F |
| St. Louis Post Dispatch MO | — | 0 | — | — |
| St. Louis Post-Dispatch MO | — | 0 | — | — |
| St. Louis Tag Co., Inc. MO | Manufacturing | 0 | — | A |
| St. Louis Well Servicing Company, LLC OK | Mining & Extraction | 0 | — | F |
| St. Luke Health Services Corporation NY | Healthcare & Social Assistance | 0 | — | F |
| St. Luke Hospital & Living Center KS | Healthcare & Social Assistance | 0 | — | A |
| St. Luke Lutheran Community OH | Healthcare & Social Assistance | 0 | — | F |
| St. Luke Lutheran Community - Minerva OH | Healthcare & Social Assistance | 0 | — | F |
| St. Luke Lutheran Community - Portage Lakes OH | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Baptist Hospital TX | Healthcare & Social Assistance | 0 | — | F |
| ST. LUKE'S CLINIC - ALA MOANA, INC. HI | Healthcare & Social Assistance | 1 | $50,740 | — |
| St. Luke's Cornwall NY | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Episcopal Prebysterian Hospitals MO | Healthcare & Social Assistance | 1 | $495,227 | — |
| St. Luke's Episcopal-Presbyterian Hospitals d/b/a St. Luke's Hospital MO | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Espiscopal-Presbyterian Hospitals d/b/a St. Luke's Hospital MO | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Health System, Ltd. ID | Healthcare & Social Assistance | 5 | $155,523 | F |
| St. Luke's Home ND | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Homes, Inc. ND | Healthcare & Social Assistance | 1 | $79,914 | — |
| St. Luke's Homestar Services PA | Retail Trade | 0 | — | F |
| St. Luke's Hospital NJ | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Hospital PA | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Living Center West IA | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's Nursing Center MO | Healthcare & Social Assistance | 0 | — | A |
| St. Luke's Physician Group, Inc. PA | Healthcare & Social Assistance | 2 | $270,000 | — |
| St. Luke's Physicians Group - NJ PA | Healthcare & Social Assistance | 0 | — | F |
| ST. LUKE'S SOUTH SURGERY CENTER LLC KS | Healthcare & Social Assistance | 0 | — | A |
| St. Luke's Transitional Care Center IA | Healthcare & Social Assistance | 0 | — | F |
| St. Luke's University Health Network PA | Healthcare & Social Assistance | 0 | — | F |
| ST. LUKE'S-ROOSEVELT HOSPITAL CENTER NY | Healthcare & Social Assistance | 5 | $89,391 | — |
| St. Luke’s Episcopal - Presbyterian Hospital MO | — | 0 | — | — |
| St. Madeleine Sophie's Center CA | Healthcare & Social Assistance | 0 | — | F |
| St. Maries Logging, Inc. ID | Agriculture & Forestry | 0 | — | A |
| ST. MARK PRESBYTERIAN CHURCH TX | Other Services | 0 | — | F |
| St. Mark's Living MN | Healthcare & Social Assistance | 0 | — | F |
| St. Mark's Medical Center TX | Healthcare & Social Assistance | 0 | — | F |