| San Francisco SPCA CA | — | 0 | — | — |
| San Francisco State University CA | Educational Services | 8 | $99,070 | — |
| San Francisco Symphony CA | — | 0 | — | — |
| San Francisco Travel Association CA | — | 0 | — | — |
| San Francisco Unicorns LLC CA | Arts & Entertainment | 2 | $240,000 | — |
| San Francisco Unified School District CA | Educational Services | 7 | $90,803 | — |
| San Francisco Zoo & Gardens CA | Arts & Entertainment | 0 | — | B |
| San Francisco-Marin Food Bank CA | Healthcare & Social Assistance | 0 | — | F |
| San Franisco Public Utilities Commission CA | Utilities | 0 | — | F |
| San Gabriel Convalescent Center CA | Healthcare & Social Assistance | 0 | — | F |
| SAN GABRIEL NURSERY & FLORIST CA | Retail Trade | 0 | — | C |
| San Gabriel Post Acute CA | Healthcare & Social Assistance | 0 | — | F |
| San Gabriel Unified School District CA | Educational Services | 2 | $71,839 | — |
| San Gabriel Valley Training Center dba The Roland Center CA | Healthcare & Social Assistance | 0 | — | F |
| San Gabriel Valley Water Company CA | Utilities | 0 | — | F |
| San Gorgonio Memorial Hospital CA | Healthcare & Social Assistance | 0 | — | F |
| SAN Group Biotech USA, Inc CA | Agriculture & Forestry | 0 | — | A |
| San Ho Won LLC CA | Accommodation & Food Services | 1 | $85,000 | — |
| San Isabel Electric Association CO | Utilities | 0 | — | F |
| San Joaquin Community Hospital CA | Healthcare & Social Assistance | 2 | $107,333 | — |
| San Joaquin Community Hospital, Inc. FL | Healthcare & Social Assistance | 1 | $134,326 | — |
| San Joaquin County CA | Public Administration | 0 | — | F |
| San Joaquin County Clinics CA | Healthcare & Social Assistance | 1 | $242,225 | — |
| San Joaquin County Department of Behavioral Health Services CA | Healthcare & Social Assistance | 0 | — | F |
| San Joaquin County District Attorney CA | Public Administration | 0 | — | B |
| San Joaquin County Facilities Management Department CA | Public Administration | 0 | — | F |
| San Joaquin County Human Resources Ste 3 CA | Public Administration | 0 | — | A |
| San Joaquin Electric, Inc. CA | Construction | 0 | — | A |
| San Joaquin Figs, Inc. CA | Manufacturing | 0 | — | F |
| SAN JOAQUIN HARVESTING CA | Agriculture & Forestry | 0 | — | A |
| SAN JOAQUIN KIDNEY CLNIC INC, A A CALFORNIA MEDICAL CORPORATION CA | Healthcare & Social Assistance | 0 | — | A |
| San Joaquin Sand & Gravel CA | Manufacturing | 0 | — | A |
| San Joaquin Steel Co., Inc. CA | Construction | 0 | — | A |
| San Joaquin Tractor CA | Wholesale Trade | 0 | — | A |
| San Joaquin Valley Air Pollution Control District CA | Public Administration | 0 | — | F |
| San Joaquin Valley College CA | — | 0 | — | — |
| San Joaquin Wine Company, Inc CA | Manufacturing | 0 | — | D |
| San Jose Airport Garden Hotel CA | — | 0 | — | — |
| San Jose Cattle Co TX | Agriculture & Forestry | 0 | — | A |
| San Jose Conservation Corps CA | Healthcare & Social Assistance | 0 | — | F |
| San Jose Distribution Services Inc CA | — | 0 | — | — |
| San Jose Healthcare and Wellness Center CA | Healthcare & Social Assistance | 0 | — | F |
| San Jose Marriott CA | Accommodation & Food Services | 0 | — | F |
| San Jose State University CA | Educational Services | 5 | $106,759 | — |
| San Jose State University Research Foundation CA | Educational Services | 1 | $88,400 | — |
| San Jose Unified School District CA | Educational Services | 24 | $75,516 | — |
| San Jose Water CA | Utilities | 0 | — | F |
| SAN JUAN CA | Healthcare & Social Assistance | 0 | — | F |
| San Juan Construction Inc. CO | Construction | 0 | — | A |
| San Juan County NM | Public Administration | 0 | — | C |
