| The J.M. Smucker Company PA | Manufacturing | 0 | — | A |
| The J.M. Smucker Company WI | — | 0 | — | — |
| The J.M. Smucker Company Topeka Distribution Center KS | Transportation & Warehousing | 0 | — | A |
| The J.M. Smuckers Company VA | — | 0 | — | — |
| The J.M.Smucker Co. LA | Manufacturing | 0 | — | A |
| The J.W. Green Contractors, Inc. TX | Construction | 0 | — | C |
| The Jackson Clinic PA TN | Healthcare & Social Assistance | 0 | — | A |
| The Jackson Clinic, P.A. TN | Healthcare & Social Assistance | 4 | $327,500 | — |
| The Jackson Laboratory ME | Professional & Technical Services | 37 | $81,243 | — |
| The Jacquard Hotel & Rooftop - Update CO | — | 0 | — | — |
| The Jamar Company MN | Construction | 0 | — | B |
| THE JAMES & LAW COMPANY WV | Retail Trade | 0 | — | F |
| The James A Eddy Memorial Geriatric Center NY | Healthcare & Social Assistance | 0 | — | F |
| The James New York, NoMad NY | — | 0 | — | — |
| The James Skinner Co. NE | Manufacturing | 0 | — | C |
| The James Skinner Company TX | — | 0 | — | — |
| The James White Construction Company WV | Construction | 0 | — | A |
| The Jamestown Foundation DC | Information & Media | 1 | $60,000 | — |
| The Jerde Partnership, Inc. CA | Professional & Technical Services | 1 | $68,640 | — |
| The Jet Pulverizer Co., Inc. NJ | Manufacturing | 0 | — | F |
| The Jewish Association of Aging PA | — | 0 | — | — |
| The Jewish Home NJ | Healthcare & Social Assistance | 0 | — | F |
| The Jewish Home of Eastern Pa PA | Healthcare & Social Assistance | 0 | — | F |
| The JF Company OH | Construction | 0 | — | A |
| The JM Smucker Co CA | Manufacturing | 0 | — | F |
| The JM Smucker Co OH | Manufacturing | 0 | — | A |
| The JM Smucker Co WI | Manufacturing | 0 | — | F |
| The Job Shop KY | Administrative & Waste Services | 0 | — | F |
| The Jockey Club Maintenance Assoc., Inc. FL | Administrative & Waste Services | 0 | — | A |
| The John D. Walsh Company, Inc. NJ | Wholesale Trade | 0 | — | A |
| The John E. Fetzer Institute, Inc. MI | Other Services | 1 | $120,000 | — |
| The John Gore Organization, lnc. (7th Ave) NY | — | 0 | — | — |
| The John Gore Organization, lnc. (Broadway) NY | — | 0 | — | — |
| The Johnny Rockets Group, Inc. NY | — | 0 | — | — |
| The Johns Hopkins Hospital MD | Healthcare & Social Assistance | 10 | $68,304 | — |
| The Jor-Mac Company WI | Manufacturing | 0 | — | F |
| The Joseph A. Bank Mfg. Co., Inc. MD | — | 0 | — | — |
| The Joseph Company, Inc. MN | Construction | 0 | — | D |
| THE JOSEPH L.MORSE HEALTH CENTER, INC. FL | Healthcare & Social Assistance | 1 | $104,000 | — |
| The Joslyn Manufacturing Company, Inc. OH | Manufacturing | 0 | — | A |
| The Josselyn Center, NFP IL | Healthcare & Social Assistance | 1 | $66,000 | — |
| The Joule Dallas TX | Accommodation & Food Services | 0 | — | D |
| The Joule Hotel TX | — | 0 | — | — |
| The Journal News NY | — | 0 | — | — |
| The Journal Times WI | — | 0 | — | — |
| The Journey Home OK | Healthcare & Social Assistance | 0 | — | A |
| THE JOY CULTURE FOUNDATION CA | Educational Services | 1 | $67,808 | — |
| The JPI Group LLC PA | Professional & Technical Services | 1 | $106,080 | — |
| The Judge Group PA | Administrative & Waste Services | 0 | — | A |
| The Judiciary State of Hawai'i HI | Public Administration | 0 | — | A |