| $150,000–350,000 | 13 EAST LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | 1601 CAHUENGA NIGHTCLUB LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | 1611 EL CENTRO HOSPITALITY LLC | LOS ANGELES, CA | Idaho First Bank |
| $350,000–1 million | 1615 CAHUENGA LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | 24/7 HOME HEALTH CARE, INC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | 300 WEST 4TH STREET, LLC | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | 3321 ASTORIA INC | ASTORIA, NY | Idaho First Bank |
| $150,000–350,000 | 3515 HOUSTON HOSPITALITY LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | 4819 VERNON KITCHEN LLC | LONG ISLAND CITY, NY | Idaho First Bank |
| $150,000–350,000 | 522 WILSHIRE HOSPITALITY LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | 5B MANAGEMENT LLC | SUN VALLEY, ID | Idaho First Bank |
| $1–2 million | 6417 SELMA HOTEL LLC | LOS ANGELES, CA | Idaho First Bank |
| $1–2 million | 6421 SELMA RESTAURANT LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | 7 SQUARE L.L.C. | SAN JOSE, CA | Idaho First Bank |
| $150,000–350,000 | 9B INDUSTRIAL MECHANICAL LLC | BONNERS FERRY, ID | Idaho First Bank |
| $350,000–1 million | A BETTER WAY HOME CARE LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | A CARING HAND TWINFALLS LLC. | TWIN FALLS, ID | Idaho First Bank |
| $150,000–350,000 | A GENTLE TOUCH HOME HEALTH CARE, INC. | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | A&M PAAKO RIDGE GOLF CLUB, LLC | SANDIA PARK, NM | Idaho First Bank |
| $350,000–1 million | A. CLARK ENTERPRISES INC. | PHOENIX, AZ | Idaho First Bank |
| $150,000–350,000 | A.T.N. CONSULTING, INC | DALLAS, TX | Idaho First Bank |
| $150,000–350,000 | AANI DIAMOND 001 LLC | CONVERSE, TX | Idaho First Bank |
| $150,000–350,000 | AANI DIAMOND INC | LAREDO, TX | Idaho First Bank |
| $150,000–350,000 | ABOVE THE REST HOME CARE LLC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | ABSOLUTE HOME CARE, INC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | ABSOLUTE PERSONAL CARE, LLC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | ACUMEN LAW LLP | GLENDALE, CA | Idaho First Bank |
| $150,000–350,000 | ADA DERMATOLOGY, P.A. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | ADDISON CONSTRUCTION SUPPLY INC | TACOMA, WA | Idaho First Bank |
| $1–2 million | ADDISON PENZAK JEWISH COMMUNITY CENTE | LOS GATOS, CA | Idaho First Bank |
| $350,000–1 million | ADVANCED COMMUNICATIONS INC | MERIDIAN, ID | Idaho First Bank |
| $150,000–350,000 | ADVANCED DERMATOLOGY AND SKIN SURGERY SPECIALISTS PA | NAPLES, FL | Idaho First Bank |
| $2–5 million | AERO AIR, LLC | HILLSBORO, OR | Idaho First Bank |
| $150,000–350,000 | AF, LLC | HAILEY, ID | Idaho First Bank |
| $150,000–350,000 | AGILEPQ, INC. | SOUTH JORDAN, UT | Idaho First Bank |
| $2–5 million | AHBL INC | TACOMA, WA | Idaho First Bank |
| $150,000–350,000 | AIR CARE, LLC | EAGLE, ID | Idaho First Bank |
| $350,000–1 million | AIRFIND CORP | MIAMI, FL | Idaho First Bank |
| $150,000–350,000 | AIRPORT CAFE SERVICE INC | NEWARK, NJ | Idaho First Bank |
| $150,000–350,000 | ALBUQUERQUE HEALTH SERVICES INC | ALBUQUERQUE, NM | Idaho First Bank |
| $350,000–1 million | ALEXANDER CLARK | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | ALIQUANTUM INTERNATIONAL INC | ONTARIO, CA | Idaho First Bank |
| $150,000–350,000 | ALL CARE HEALTH SOLUTIONS PCS DIVISION | MERIDIAN, ID | Idaho First Bank |
| $350,000–1 million | ALL VALLEY HOME HEALTH CARE, INC. | SAN DIEGO, CA | Idaho First Bank |
| $350,000–1 million | ALL-COAST FOREST PRODUCTS, INC. | CLOVERDALE, CA | Idaho First Bank |
| $1–2 million | ALPHA SERVICES, LLC | COEUR D ALENE, ID | Idaho First Bank |
| $150,000–350,000 | ALTERNATIVE PICTURES INC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | ALZA ENTERPRISES LLC | BAYSIDE, NY | Idaho First Bank |
| $150,000–350,000 | AMADOR MEDICAL, LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | AMBROSE HEALTHCARE LLC | NORTH SALT LAKE, UT | Idaho First Bank |
| $350,000–1 million | AMERICAN CLEANING SERVICE CO | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | AMERICAN CYLINDER HEAD REPAIR AND EXCHANGE | OAKLAND, CA | Idaho First Bank |
| $150,000–350,000 | AMERICAN MEIZHOU DONGPO HOLLYWOOD | UNIVERSAL CITY, CA | Idaho First Bank |
| $2–5 million | AMERICARES FOUNDATION | STAMFORD, CT | Idaho First Bank |
| $350,000–1 million | AMERICRETE READY-MIX CONCRETE INCORPORATED | NAMPA, ID | Idaho First Bank |
| $150,000–350,000 | AMERIDA ENTERPRISES LLC | WASHINGTON, MI | Idaho First Bank |
| $150,000–350,000 | AMR APPRAISALS, INC | SAN RAMON, CA | Idaho First Bank |
| $150,000–350,000 | ANGELES MEDICAL CENTER LLC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | ANRESCO INCORPORATED | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | ANTHONY PITROWSKI,MD, DMD,INC & KENNETH M GOLDBERG, DMD PC | SANTA MARIA, CA | Idaho First Bank |
| $350,000–1 million | APPLIED TRAINING RESOURCES INCORPORATED | SPRING, TX | Idaho First Bank |
| $350,000–1 million | ARGONAUT INFLATABLE R & E, INC | MERIDIAN, ID | Idaho First Bank |
| $1–2 million | ARGUS PROFESSIONAL STORAGE MANAGEMENT, LLC | AURORA, CO | Idaho First Bank |
| $150,000–350,000 | ARKENSTONE VINEYARDS LLC | ANGWIN, CA | Idaho First Bank |
| $150,000–350,000 | ARTIS METALS COMPANY INC. | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | ARTISTRY IN MOTION INC/BEST SH | SHERWOOD FOREST, CA | Idaho First Bank |
| $150,000–350,000 | ARTWORKS FINE ART STUDIO, INC. | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | AS GENERAL MAINTENANCE INC | VISTA, CA | Idaho First Bank |
| $150,000–350,000 | ASC GROUP LLC, DBA CKC SALON & KERATIN | FAIRFEILD, CT | Idaho First Bank |
| $2–5 million | ASC MACHINE TOOLS, INC. | SPOKANE VALLEY, WA | Idaho First Bank |
| $150,000–350,000 | ASPEN HEALTHCARE | IDAHO FALLS, ID | Idaho First Bank |
| $1–2 million | ASSI SECURITY, INC. | IRVINE, CA | Idaho First Bank |
| $1–2 million | ASSOCIATION OF THE UNITED STATES ARMY | ARLINGTON, VA | Idaho First Bank |
| $150,000–350,000 | AURALINE INC | PANORAMA CITY, CA | Idaho First Bank |
| $150,000–350,000 | AUSTIN 88 LLC | FOREST HILL, NY | Idaho First Bank |
| $150,000–350,000 | AVANCIERS LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | B D EMPLOYMENT SOLUTIONS, INC. | CALDWELL, ID | Idaho First Bank |
| $150,000–350,000 | B&T ARIZONA HOTELS II, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | B&T ARKANSAS HOTELS I, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | B&T HOTELS II, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | B&T TENNESSEE HOTELS I, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | B&T UTAH HOTELS II, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $350,000–1 million | BAHAMA BLUE, INC | HAILEY, ID | Idaho First Bank |
| $150,000–350,000 | BAL HARBOUR 101 CONDOMINIUM ASSOCIATION, INC | BAL HARBOUR, FL | Idaho First Bank |
| $1–2 million | BALLET MAKERS, INC. | TOTOWA, NJ | Idaho First Bank |
| $150,000–350,000 | BARE BURGER DIO INC | NEW YORK, NY | Idaho First Bank |
| $350,000–1 million | BARE CITY THREE LLC | NEW YORK, NY | Idaho First Bank |
| $350,000–1 million | BAREBURGER GROUP LLC | ASTORIA, NY | Idaho First Bank |
| $150,000–350,000 | BARI LEASING CORP | BRONX, NY | Idaho First Bank |
| $150,000–350,000 | BATCH & BRINE LAFAYETTE INC | PLEASANT HILL, CA | Idaho First Bank |
| $150,000–350,000 | BAY AREA PAVING CO. | SAN CARLOS, CA | Idaho First Bank |
| $150,000–350,000 | BAYTOWN ICE LLC | CHANNELVIEW, TX | Idaho First Bank |
| $150,000–350,000 | BB 57 LLC | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | BB DC1 LLC | WASHINGTON, DC | Idaho First Bank |
| $150,000–350,000 | BB ONE LLC | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | BEARFOOT FLOORING, INC | PACIFIC, WA | Idaho First Bank |
| $350,000–1 million | BEIT RABBAN DAY SCHOOL | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | BENCHMARK FAMILY DENTISTRY PLLC | BOISE, ID | Idaho First Bank |
| $350,000–1 million | BETTER SOURCE LIQUIDATORS LLC | CAMPBELL, CA | Idaho First Bank |
| $150,000–350,000 | BIGWOOD BREAD LLC | KETCHUM, ID | Idaho First Bank |