| San Carlos Elms CA | Healthcare & Social Assistance | 0 | — | F |
| San Carlos Golf Inc FL | Arts & Entertainment | 0 | — | F |
| San Carlos Hotel NY | — | 0 | — | — |
| San Carlos Roofing FL | Construction | 0 | — | F |
| San Carlos Unified School District 20 AZ | Educational Services | 1 | $59,500 | — |
| San Carlos Vet Care Inc. CA | Professional & Technical Services | 1 | $180,000 | — |
| SAN Corporation IN | Transportation & Warehousing | 0 | — | A |
| San Diego Air & Space Museum CA | Arts & Entertainment | 0 | — | F |
| San Diego Applied Behavior Analysis CA | Healthcare & Social Assistance | 1 | $52,000 | — |
| San Diego Association of Governments CA | Public Administration | 0 | — | A |
| San Diego Ballpark Hotel LLC CA | Accommodation & Food Services | 0 | — | F |
| San Diego Biomedical Research Institute CA | Professional & Technical Services | 2 | $75,800 | — |
| San Diego Blood Bank CA | — | 0 | — | — |
| San Diego Bread Company CA | — | 0 | — | — |
| San Diego Center for Children CA | Healthcare & Social Assistance | 0 | — | F |
| San Diego Chrysler Dodge Jeep CA | — | 0 | — | — |
| San Diego Chrysler Dodge Jeep Ram CA | — | 0 | — | — |
| San Diego Coaster Company LP CA | — | 0 | — | — |
| San Diego Convention Center Corporation CA | Administrative & Waste Services | 0 | — | F |
| San Diego County Superior Court CA | Public Administration | 0 | — | A |
| San Diego County Water Authority CA | Utilities | 0 | — | D |
| SAN DIEGO DIE CUTTING, INC CA | Manufacturing | 0 | — | F |
| San Diego Electric Sign, Inc. CA | Manufacturing | 0 | — | F |
| San Diego Farms LLC CA | Agriculture & Forestry | 0 | — | F |
| San Diego Fertility Center CA | — | 0 | — | — |
| San Diego Gaming Ventures, LLC CA | — | 0 | — | — |
| SAN DIEGO GAS & ELECTRIC CA | Utilities | 0 | — | D |
| SAN DIEGO GAS & ELECTRIC NV | Utilities | 0 | — | A |
| San Diego Granite, Inc. CA | Construction | 0 | — | F |
| San Diego Home Caregivers CA | Healthcare & Social Assistance | 0 | — | F |
| San Diego Hospice-Inst For Palliative Medicine CA | — | 0 | — | — |
| San Diego Hotel Circle Owner LLC/ 1250 North SD, LLC CA | Accommodation & Food Services | 0 | — | F |
| San Diego Hotel Company, LLC CA | Accommodation & Food Services | 0 | — | F |
| SAN DIEGO HUMANE SOCIETY & SPCA CA | Other Services | 0 | — | F |
| San Diego Imaging - Chula Vista, LLC CA | — | 0 | — | — |
| San Diego Imaging - Kearny Mesa CA | — | 0 | — | — |
| San Diego Imaging Management, Inc. CA | — | 0 | — | — |
| San Diego Marriott Hotel & Marina CA | — | 0 | — | — |
| San Diego Marriott Hotel And Marina CA | — | 0 | — | — |
| San Diego Metropolitan Transit System CA | Transportation & Warehousing | 0 | — | B |
| San Diego Modern Furniture Company CA | Retail Trade | 0 | — | A |
| San Diego Opera CA | — | 0 | — | — |
| San Diego Opera Association CA | — | 0 | — | — |
| San Diego Regional Center CA | Healthcare & Social Assistance | 0 | — | F |
| San Diego Sign Company Inc CA | Manufacturing | 0 | — | F |
| San Diego Sign Company Inc PA | Manufacturing | 0 | — | F |
| San Diego Society of Natural History CA | Arts & Entertainment | 0 | — | B |
| San Diego Sports, LLC CA | — | 0 | — | — |
| San Diego Sportservice, Inc CA | — | 0 | — | — |
| San Diego State University CA | Educational Services | 6 | $117,650 | — |
