| Westlake Royal Roofing LLC CA | Manufacturing | 0 | — | F |
| Westlake Royal Roofing LLC CO | Manufacturing | 0 | — | A |
| Westlake Royal Stone PA | Manufacturing | 0 | — | B |
| Westlake Royal Stone SC | Manufacturing | 0 | — | D |
| Westlake Royal Stone LLC CA | Manufacturing | 0 | — | B |
| Westlake Royal Window Solutions - Crest Vinyl Facility TX | Manufacturing | 0 | — | A |
| Westlake Royal Windows LLC TX | Manufacturing | 0 | — | B |
| Westlake Tool & Die OH | Manufacturing | 0 | — | F |
| Westlake Village - C2 Educational Systems, Inc. CA | — | 0 | — | — |
| Westlake Wellbeing Properties, LLC - Four Seasons Hotel Westlake Village CA | — | 0 | — | — |
| Westlake Wellbeing Properties, LLC dba Four Seasons Hotel Westlake Village CA | — | 0 | — | — |
| Westland Construction, Inc UT | Construction | 0 | — | A |
| Westland Dairy MN | Agriculture & Forestry | 0 | — | A |
| Westland Distributing AZ | Wholesale Trade | 0 | — | A |
| WestLand Engineering & Environmental Services AZ | Professional & Technical Services | 0 | — | F |
| WestLand Engineering & Environmental Services NV | Professional & Technical Services | 0 | — | A |
| WestLand Engineering & Environmental Services OR | Professional & Technical Services | 0 | — | A |
| WestLand Engineering & Environmental Services Inc WA | Professional & Technical Services | 0 | — | A |
| Westland Floral Company Carpinteria, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Westland Manufacturing SD | Manufacturing | 0 | — | D |
| Westland Real Estate Group CA | Real Estate | 0 | — | F |
| Westland Real Estate Group NV | Real Estate | 0 | — | F |
| Westland Real Estate Group TX | Real Estate | 0 | — | F |
| Westland Services DBA Sandstrand Services CA | Administrative & Waste Services | 0 | — | F |
| Westlands Water District CA | Utilities | 0 | — | F |
| Westmaas Electric Company MI | Construction | 0 | — | C |
| Westman Logistics Inc. WA | Transportation & Warehousing | 0 | — | F |
| Westmark Anchorage AK | — | 0 | — | — |
| Westmark Hotels Inc AK | Accommodation & Food Services | 0 | — | F |
| Westmed Ambulance, Inc dba McCormick Ambulance CA | — | 0 | — | — |
| Westminster at Lake Ridge VA | Healthcare & Social Assistance | 0 | — | D |
| Westminster Automotive Group, Inc. dba Honda World CA | — | 0 | — | — |
| Westminster Bakers Company VT | Manufacturing | 0 | — | F |
| Westminster College MO | Educational Services | 2 | $72,157 | — |
| Westminster College PA | Educational Services | 0 | — | D |
| Westminster Commons GA | Healthcare & Social Assistance | 0 | — | A |
| Westminster Communities of Florida FL | Healthcare & Social Assistance | 0 | — | F |
| WESTMINSTER COMPANY NC | Real Estate | 0 | — | F |
| Westminster Manor TX | Healthcare & Social Assistance | 0 | — | F |
| Westminster Pet RI | Transportation & Warehousing | 0 | — | A |
| Westminster Pines Inc FL | Healthcare & Social Assistance | 0 | — | F |
| Westminster Place IL | Healthcare & Social Assistance | 0 | — | A |
| Westminster Presbyterian Center Inc SC | Healthcare & Social Assistance | 0 | — | F |
| Westminster Retirement FL | Healthcare & Social Assistance | 0 | — | F |
| Westminster Services of Florida FL | Healthcare & Social Assistance | 0 | — | A |
| Westminster Services, Inc. FL | Management of Companies | 0 | — | F |
| Westminster Tool Inc CT | Manufacturing | 0 | — | A |
| Westminster Towers Orlando FL | Healthcare & Social Assistance | 0 | — | C |
| Westminster Village AZ | Healthcare & Social Assistance | 0 | — | F |
| Westminster Village IL | Healthcare & Social Assistance | 0 | — | F |