| The Salvation Army SANTA FE SPRINGS TRANSITIONAL LIVING CEN CA | Healthcare & Social Assistance | 0 | — | A |
| The Salvation Army SANTA MONICA ARC CA | Healthcare & Social Assistance | 0 | — | F |
| The Salvation Army STOCKTON ARC CA | Healthcare & Social Assistance | 0 | — | F |
| The Salvation Army WAY INN TEEN DROP IN CENTER HOLLYWOOD TE CA | Healthcare & Social Assistance | 0 | — | F |
| The Salvation Army WEST WOMEN CHILDREN S SHELTER OR | Healthcare & Social Assistance | 0 | — | A |
| The Salvation Army WILLIAM BOOTH CENTER WA | Healthcare & Social Assistance | 0 | — | A |
| The Salvation Army WOMEN S DORM SHELTER LEASE - 8,500 SQ. F CA | Healthcare & Social Assistance | 0 | — | A |
| The Salvation Army, a California Corporation CA | — | 0 | — | — |
| The Salvation Army-USA Eastern Territory NY | Other Services | 1 | $100,000 | — |
| The Salvation Poem Foundation WI | Information & Media | 0 | — | A |
| The Samara Company UT | Administrative & Waste Services | 0 | — | F |
| The Samuels Group, Inc. WI | Construction | 0 | — | A |
| The San Antonio Refinery, LLC TX | Manufacturing | 0 | — | B |
| The San Diego Union Tribune, LLC CA | — | 0 | — | — |
| The San Diego Union-Tribune, LLC CA | — | 0 | — | — |
| The San Francisco AI Factory, Inc. CA | Professional & Technical Services | 6 | $220,333 | — |
| The San Francisco Dungeon LLC CA | — | 0 | — | — |
| The Sanborn Map Company, Inc. CA | Professional & Technical Services | 0 | — | A |
| The Sanborn Map Company, Inc. CO | Professional & Technical Services | 0 | — | A |
| The Sanborn Map Company, Inc. MA | Professional & Technical Services | 0 | — | A |
| The Sanborn Map Company, Inc. NC | Professional & Technical Services | 0 | — | A |
| The Sanctuary at the Woodlands AL | Healthcare & Social Assistance | 0 | — | F |
| The Sanctuary Golf Course OH | Arts & Entertainment | 0 | — | A |
| The Sandbox Agency IA | — | 0 | — | — |
| The Sandwich Factory Inc OH | Accommodation & Food Services | 0 | — | A |
| The Sanson Company OH | Wholesale Trade | 0 | — | B |
| The Sarasota Family YMCA FL | — | 0 | — | — |
| The Sarasota Modern FL | — | 0 | — | — |
| The Saratoga Hilton NY | — | 0 | — | — |
| The Saunders Company OR | Construction | 0 | — | F |
| THE SAUSAGE MAKER, INC NY | Manufacturing | 0 | — | A |
| The Savoy at Fort Lauderdale Rehabilitation and Nursing Center FL | Healthcare & Social Assistance | 0 | — | F |
| The Scaffold Company MO | Construction | 0 | — | A |
| The Scalable Company LLC TX | Professional & Technical Services | 0 | — | A |
| The Schaefer Group, Inc OH | Construction | 0 | — | B |
| The Schaefer Group, Inc. KY | Construction | 0 | — | A |
| The Schaefer Group, Inc. TN | Construction | 0 | — | A |
| THE SCHARINE GROUP INC. WI | Wholesale Trade | 0 | — | F |
| The Schebler Co IA | Manufacturing | 0 | — | F |
| The School Board of the City of Petersburg VA | Educational Services | 1 | $59,641 | — |
| The School of the Art Institute of Chicago IL | Educational Services | 1 | $90,000 | — |
| THE SCHRADER GROUP TX | Real Estate | 0 | — | A |
| The Schroer Group MI | Healthcare & Social Assistance | 0 | — | A |
| The Schroer Group OH | Healthcare & Social Assistance | 0 | — | C |
| The Scooter Store TX | — | 0 | — | — |
| The Scotsman Press, Inc. NY | — | 0 | — | — |
| The Scott Resort and Spa AZ | — | 0 | — | — |
| The Scott S. James Company VA | Finance & Insurance | 1 | $68,640 | — |
| The Scotts Company AZ | Manufacturing | 0 | — | A |
| The Scotts Company LLC OH | Manufacturing | 4 | $137,347 | — |