| Sauder Feeds, Inc. IN | Manufacturing | 0 | — | A |
| Sauder Manufacturing Co IN | Manufacturing | 0 | — | D |
| Sauder Manufacturing Co OH | Manufacturing | 0 | — | F |
| Sauder Manufacturing Co VA | Manufacturing | 0 | — | F |
| Sauder Village OH | Arts & Entertainment | 0 | — | B |
| Sauder Woodworking OH | Manufacturing | 0 | — | F |
| Sauer Brands CA | Manufacturing | 0 | — | B |
| Sauer Brands Inc. KS | Manufacturing | 0 | — | D |
| Sauer Brands, Inc. IL | — | 0 | — | — |
| Sauer Construction, LLC FL | Construction | 0 | — | A |
| Sauer Group, LLC OH | Construction | 0 | — | C |
| Sauer Health Care MN | Healthcare & Social Assistance | 0 | — | F |
| Sauer Mechanical, LLC FL | Construction | 0 | — | C |
| Sauer Structural, LLC FL | Manufacturing | 0 | — | A |
| Sauer Technical Services, Inc OH | Construction | 0 | — | A |
| Sauereisen, Inc. PA | Manufacturing | 0 | — | D |
| Saueressig North America, Inc - Frost NC | Manufacturing | 0 | — | A |
| Sauers Lopez Construction, Inc. CA | Construction | 0 | — | A |
| Saugatuck Brewing Company MI | Manufacturing | 0 | — | D |
| Saugatuck Kitchens LLC CT | Manufacturing | 0 | — | B |
| Saugus Construction Corporation MA | Construction | 0 | — | F |
| Sauk Centre Public School MN | Educational Services | 0 | — | D |
| Sauk Prairie Healthcare, Inc. WI | Healthcare & Social Assistance | 0 | — | F |
| Sauk Rapids-Rice Public Schools MN | Educational Services | 0 | — | C |
| Sauk Valley Community College District No. 506 IL | Educational Services | 0 | — | A |
| Saul Goode Industries IN | Wholesale Trade | 0 | — | D |
| Saul's Generation Foundation, Inc. FL | Other Services | 1 | $71,739 | — |
| Saulsbury Industries, Inc SC | — | 0 | — | — |
| Saulsbury Industries, Inc. TX | Professional & Technical Services | 1 | $146,000 | A |
| Saulsbury Industries-Henderson TX | — | 0 | — | — |
| Saulsbury Industries-Odessa TX | — | 0 | — | — |
| Sault Ste Marie Tribe of Chippewa Indians MI | Arts & Entertainment | 0 | — | A |
| Sault Ste. Marie Tribe of Chippewa Indains MI | Healthcare & Social Assistance | 0 | — | D |
| Sault Ste. Marie Tribe of Chippewa Indians MI | Arts & Entertainment | 0 | — | A |
| Sault Ste. Marie Tribeof Chippewa Indians MI | Healthcare & Social Assistance | 0 | — | A |
| Sault Tribe of Chippewa Indians MI | Arts & Entertainment | 0 | — | A |
| SaunaSpace MO | Manufacturing | 0 | — | D |
| Saunders Construction, LLC CO | Construction | 0 | — | D |
| Sauron Industries Inc. CA | Professional & Technical Services | 1 | $200,000 | — |
| SAUSAL CORPORATION CA | Construction | 0 | — | D |
| Sausalito Accessories Inc. CA | Retail Trade | 1 | $67,850 | — |
| Sause Bros., Inc. CA | Transportation & Warehousing | 0 | — | B |
| Sause Bros., Inc. OR | Transportation & Warehousing | 0 | — | C |
| Sautters Food Center Inc. OH | Retail Trade | 0 | — | A |
| Sav & Zac, Inc. CA | Retail Trade | 0 | — | A |
| SAV Transportation Group MN | Transportation & Warehousing | 0 | — | A |
| Sav-Mor Mechanical Inc. NY | Construction | 0 | — | D |
| Sav-Mor Mechanical Services Inc. NY | Construction | 0 | — | A |
| Savage MN | Administrative & Waste Services | 0 | — | A |
| Savage and Son, Inc. NV | Construction | 0 | — | F |
