| 1 | VALERO REFINING COMPANY - CALIFORNIA | BENICIA, CA | 60Average | 11 | 16 | $120K | Apr 2, 2026 |
| 2 | TESORO REFINING & MARKETING COMPANY LLC | MARTINEZ, CA | 56Average | 40 | 31 | $96K | Jun 10, 2026 |
| 3 | SAN JOAQUIN REFINING CO., INC. | BAKERSFIELD, CA | 41Average | 2 | 13 | $81K | Nov 5, 2025 |
| 4 | CVR COMMON SERVICES, LLC | WYNNEWOOD, OK | 40Below Avg | 3 | 8 | $89K | Jun 25, 2024 |
| 5 | SHELL CHEMICAL LP | DEER PARK, TX | 39Below Avg | 2 | 6 | $60K | Jun 16, 2023 |
| 6 | UNITED REFINING COMPANY | WARREN, PA | 38Below Avg | 5 | 10 | $40K | Dec 20, 2024 |
| 7 | DIAMOND SHAMROCK REFINING COMPANY, L.P. | THREE RIVERS, TX | 36Below Avg | 2 | 3 | $50K | Feb 18, 2025 |
| 8 | MARTINEZ REFINING COMPANY LLC | MARTINEZ, CA | 36Below Avg | 27 | 67 | $309K | Jul 24, 2026 |
| 9 | H.F. SINCLAIR | ARTESIA, NM | 36Below Avg | 3 | 4 | $48K | Nov 3, 2025 |
| 10 | CHEVRON U.S.A. INC. | RICHMOND, CA | 35Below Avg | 39 | 82 | $362K | Jun 30, 2026 |
| 11 | ALTAIR PARAMOUNT, LLC | PARAMOUNT, CA | 35Below Avg | 2 | 3 | $21K | May 17, 2023 |
| 12 | CALUMET SHREVEPORT REFINING, LLC | SHREVEPORT, LA | 35Below Avg | 1 | 11 | $59K | Nov 7, 2023 |
| 13 | BLUE DOLPHIN ENERGY COMPANY | NIXON, TX | 35Below Avg | 1 | 9 | $51K | May 4, 2022 |
| 14 | BP PRODUCTS NORTH AMERICA, INC. | OREGON, OH | 35Below Avg | 1 | 8 | $125K | Sep 21, 2022 |
| 15 | DELEK US ENERGY, INC. | EL DORADO, AR | 34Below Avg | 2 | 1 | $16K | Feb 27, 2026 |
| 16 | TOLEDO REFINING COMPANY, LLC | OREGON, OH | 34Below Avg | 2 | 4 | $18K | Jul 13, 2023 |
| 17 | TORRANCE REFINING COMPANY LLC | TORRANCE, CA | 33Below Avg | 14 | 29 | $62K | Jul 15, 2026 |
| 18 | KERN ENERGY | BAKERSFIELD, CA | 33Below Avg | 4 | 3 | $28K | Jun 5, 2026 |
| 19 | PORT HAMILTON REFINERY AND TRANSPORTATION LLLP | CHRISTIANSTED, VI | 33Below Avg | 2 | 9 | $44K | Dec 9, 2024 |
| 20 | VALERO REFINERY-MERAUX LLC | MERAUX, LA | 33Below Avg | 1 | 6 | $74K | Apr 25, 2022 |
| 21 | PASADENA REFINING SYSTEMS, INC. | PASADENA, TX | 32Below Avg | 2 | 1 | $7K | Mar 24, 2025 |
| 22 | BRINDERSON CONSTRUCTORS INC | RODEO, CA | 30Below Avg | 1 | 4 | $37K | Sep 12, 2022 |
| 23 | DELEK US | BIG SPRING, TX | 30Below Avg | 1 | 4 | $30K | Aug 9, 2022 |
| 24 | BAKERSFIELD RENEWABLE FUELS, LLC | BAKERSFIELD, CA | 30Below Avg | 5 | 6 | $6K | Apr 16, 2025 |
| 25 | DEER PARK REFINING LTD | DEER PARK, TX | 30Below Avg | 1 | 2 | $33K | Oct 11, 2024 |
| 26 | GOLDEN GATE/SET PETROLEUM PARTNERS OF NEVADA, LLC | MCCARRAN, NV | 29Below Avg | 1 | 3 | $5K | Nov 21, 2024 |
| 27 | 317733732 - REGENYX LLC | TIGARD, OR | 28Below Avg | 1 | 7 | $810 | Jul 28, 2023 |
| 28 | USALCO MENTOR PLANT, LLC | MENTOR, OH | 28Below Avg | 1 | 2 | $7K | Aug 3, 2022 |
| 29 | WA317973565 - PHILLIPS 66 COMPANY | FERNDALE, WA | 27Below Avg | 1 | 3 | $4K | Apr 18, 2023 |
| 30 | EXXONMOBIL BAYTOWN REFINERY | BAYTOWN, TX | 27Below Avg | 1 | 2 | $31K | Sep 23, 2022 |
| 31 | ERGON-WEST VIRGINIA, INC. | NEWELL, WV | 26Below Avg | 1 | 1 | $10K | Sep 12, 2022 |
| 32 | CHEVRON RENEWABLE ENERGY GROUP | GEISMAR, LA | 26Below Avg | 1 | 1 | $15K | Sep 19, 2024 |
| 33 | SUNCOR ENERGY (U.S.A.) INC. | COMMERCE CITY, CO | 26Below Avg | 1 | 1 | $11K | Dec 28, 2022 |
| 34 | CHEVRON U.S.A. INC. | PASCAGOULA, MS | 25Below Avg | 2 | 1 | $17K | Jul 16, 2025 |
| 35 | PHILLIPS 66 COMPANY | BORGER, TX | 25Below Avg | 4 | 11 | $110K | Apr 9, 2024 |
| 36 | KERN OIL & REFINING CO. | BAKERSFIELD, CA | 25Below Avg | 2 | 4 | $21K | Jul 17, 2025 |
| 37 | WA317967711 - MARATHON REFINING LOGISTICS SERVICES LLC | ANACORTES, WA | 23Below Avg | 1 | 1 | $3K | Mar 4, 2022 |
| 38 | WA317978634 - MARATHON REFINING LOGISTICS SERVICES LLC | ANACORTES, WA | 22Below Avg | 1 | 2 | $2K | Feb 27, 2024 |
| 39 | PHILLIPS 66 COMPANY | BILLINGS, MT | 22Below Avg | 2 | 2 | $15K | Feb 12, 2024 |
| 40 | WA317968429 - BP CORPORATION NORTH AMERICA | BLAINE, WA | 22Below Avg | 1 | 1 | $2K | Apr 26, 2022 |
| 41 | USA DEBUSK LLC | DEER PARK, TX | 22Below Avg | 2 | 1 | $15K | Nov 15, 2023 |
| 42 | CVR COMMON SERVICES, LLC | COFFEYVILLE, KS | 21Below Avg | 3 | 1 | $11K | Oct 19, 2023 |
| 43 | MARATHON PETROLEUM CORPORATION | EL PASO, TX | 21Below Avg | 3 | 2 | $16K | Apr 11, 2026 |
| 44 | MOTIVA ENTERPRISES LLC | PORT ARTHUR, TX | 20Low Risk | 4 | 1 | $16K | Oct 14, 2025 |
| 45 | PHILLIPS 66 COMPANY | RODEO, CA | 19Low Risk | 21 | 17 | $28K | May 12, 2026 |
| 46 | PRO SAFETY & RESCUE, INC. | BAKERSFIELD, CA | 17Low Risk | 2 | 2 | $460 | Dec 12, 2023 |
| 47 | CHEVRON U.S.A., INC. | RICHMOND, CA | 17Low Risk | 2 | 2 | $585 | Mar 21, 2022 |
| 48 | DELEK REFINING, LTD. | TYLER, TX | 15Low Risk | 1 | 7 | $90K | Sep 16, 2025 |
| 49 | POET BIOREFINING ? CHANCELLOR, LLC. | CHANCELLOR, SD | 14Low Risk | 1 | 1 | $13K | Nov 28, 2023 |
| 50 | BUCKEYE TEXAS PROCESSING, LLC | CORPUS CHRISTI, TX | 14Low Risk | 1 | 6 | $15K | Feb 9, 2022 |