| $150,000–350,000 | BIRD BROTHERS, LLC | BOISE, ID | Idaho First Bank |
| $1–2 million | BJ'S ENTERPRISES, INC. | FIFE, WA | Idaho First Bank |
| $1–2 million | BLACK ROCK ENTERPRISES LIMITED LIABILITY COMPANY | OLD BRIDGE, NJ | Idaho First Bank |
| $150,000–350,000 | BLIND APPEAL INC | MERIDIAN, ID | Idaho First Bank |
| $1–2 million | BLRB ARCHITECTS, P.S. | TACOMA, WA | Idaho First Bank |
| $350,000–1 million | BOISE FRY COMPANY, LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | BOISE PATHOLOGY GROUP, P.A. | BOISE, ID | Idaho First Bank |
| $2–5 million | BOISE SALES COMPANY | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | BOLD FAMILY RESTAURANT GROUP, INC | RIVERSIDE, CA | Idaho First Bank |
| $350,000–1 million | BOSTON PIZZA RESTAURANTS, LP | DALLAS, TX | Idaho First Bank |
| $150,000–350,000 | BOUISSOU ENTERPRISES LLC | RIDGEFIELD, CT | Idaho First Bank |
| $150,000–350,000 | BOULDIN FARMING COMPANY | ORINDA, CA | Idaho First Bank |
| $150,000–350,000 | BOWELL ASPHALT PAVING SOLUTIONS, INC | MERIDIAN, ID | Idaho First Bank |
| $150,000–350,000 | BOY SCOUTS OF AMERICA | PLEASANT HILL, CA | Idaho First Bank |
| $150,000–350,000 | BOY SCOUTS OF AMERICA | JACKSON, MS | Idaho First Bank |
| $150,000–350,000 | BOYLE HEIGHTS CARDIOVASCULAR MEDICAL GROUP INC., | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | BOYS & GIRLS CLUBS OF ADA COUNTY IDAHO, INC. | GARDEN CITY, ID | Idaho First Bank |
| $150,000–350,000 | BRADLEY, CURLEY, BARRABEE & KOWALSKI PC | LARKSPUR, CA | Idaho First Bank |
| $150,000–350,000 | BREATHE DIAGNOSTICS, INC. | CORONA, CA | Idaho First Bank |
| $150,000–350,000 | BRIAN J. LEBERTHON, M.D. - A MEDICAL CORPORATION | WEST COVINA, CA | Idaho First Bank |
| $350,000–1 million | BRIAN R OGLANDER DDS AND ASSO PC | SAINT LOUIS, MO | Idaho First Bank |
| $350,000–1 million | BRIDGE - TRADITIONS LLC | WALNUT CREEK, CA | Idaho First Bank |
| $150,000–350,000 | BRIGHT SOLUTIONS II LLC | HOUSTON, TX | Idaho First Bank |
| $150,000–350,000 | BRIGHT SOLUTIONS LLC | SPRING, TX | Idaho First Bank |
| $150,000–350,000 | BROADMOOR LUMBER AND PLYWOOD CO. | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | BROADWAY SPIRITS INC. | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | BRODERICK WC INC. | PLEASANT HILL, CA | Idaho First Bank |
| $150,000–350,000 | BROWN'S PROTECH CONSTRUCTION, INC. | ARCADIA, CA | Idaho First Bank |
| $350,000–1 million | BRUNDAGE MOUNTAIN COMPANY | MCCALL, ID | Idaho First Bank |
| $350,000–1 million | BURTON JAMES, INC | CITY OF INDUSTRY, CA | Idaho First Bank |
| $350,000–1 million | C&C TRANSLOAD LLLP | ROCK SPRINGS, WY | Idaho First Bank |
| $150,000–350,000 | CABERNET CORPORATION | NOVATO, CA | Idaho First Bank |
| $350,000–1 million | CACTUS ENTERPRISE LLC | MEDFORD, OR | Idaho First Bank |
| $150,000–350,000 | CAL-TEX MASONRY INC. | VACAVILLE, CA | Idaho First Bank |
| $350,000–1 million | CAMERON-EHLEN GROUP, INC | MINNEAPOLIS, MN | Idaho First Bank |
| $150,000–350,000 | CAPITOL LANDSCAPE, INC. | GARDEN CITY, ID | Idaho First Bank |
| $350,000–1 million | CARIUM INC | PETALUMA, CA | Idaho First Bank |
| $350,000–1 million | CASA LOGISTICS LLC | SAN CLAMENTE, CA | Idaho First Bank |
| $350,000–1 million | CAVALIER INVESTMENTS, LLC | TAYLORSVILLE, UT | Idaho First Bank |
| $150,000–350,000 | CC PAINTING INC | DONNELLY, ID | Idaho First Bank |
| $150,000–350,000 | CEDAR RAPIDS SMILE CENTER PLC | CEDAR RAPIDS, IA | Idaho First Bank |
| $150,000–350,000 | CELORIE BROS. DUMP TRKG., INC. | CLACKAMAS, OR | Idaho First Bank |
| $350,000–1 million | CHABOT NEPHROLOGY MEDICAL GRP | PLEASANTON, CA | Idaho First Bank |
| $350,000–1 million | CHANDLER'S-BOISE, LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | CHARLES A DAVIS DDS MS PC | TUCSON, AZ | Idaho First Bank |
| $150,000–350,000 | CHEDER CHABAD-MONSEY | AIRMONT, NY | Idaho First Bank |
| $150,000–350,000 | CHEW & FINONES, DDS, INC | BURLINGAME, CA | Idaho First Bank |
| $150,000–350,000 | CHICAGO FIT VENTURES LLC | CHATSWORTH, CA | Idaho First Bank |
| $350,000–1 million | CHINA MANAGEMENT LOS ANGELES LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | CHM BLACK BEAR, INC. | PLEASANTON, CA | Idaho First Bank |
| $350,000–1 million | CHOICE HOME CARE LLC | NORTHGLENN, CO | Idaho First Bank |
| $150,000–350,000 | CHRISTENSEN JACKSON STONE & HART PLLC | CALDWELL, ID | Idaho First Bank |
| $150,000–350,000 | CHRONOS TECH LLC. | SAN DIEGO, CA | Idaho First Bank |
| $1–2 million | CIFELLI & SON GENERAL CONSTRUCTION INC | NUTLEY, NJ | Idaho First Bank |
| $350,000–1 million | CIFELLI & SON GENERAL CONTRACTING INC. | NUTLEY, NJ | Idaho First Bank |
| $150,000–350,000 | CIPHER REVENUE MANAGEMENT SERVICES, INC | LAGUNA HILLS, CA | Idaho First Bank |
| $350,000–1 million | CJR RESTAURANTS, INC | RIVERSIDE, CA | Idaho First Bank |
| $150,000–350,000 | CLASSIC RESTORATION INC. | LAKE FOREST, CA | Idaho First Bank |
| $150,000–350,000 | CLIFFORD & CRUZ, INC. | IRVINE, CA | Idaho First Bank |
| $150,000–350,000 | CLOVERFIELD MGMT LLC | SANTA MONICA, CA | Idaho First Bank |
| $150,000–350,000 | CO-OPERATIVE ADMINISTRATION SERVICES, INC. | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | COC VENTURES INC | PLEASANTON, CA | Idaho First Bank |
| $150,000–350,000 | COINLESS LAUNDRIES MANAGEMENT LLC | MESA, AZ | Idaho First Bank |
| $350,000–1 million | COLD STEEL CONSTRUCTORS LLC | CALDWELL, ID | Idaho First Bank |
| $150,000–350,000 | COLLEGIATE ACADEMY FOR MATHEMATICS AND PERSONAL AWARENESS 2 | BROOKLYN, NY | Idaho First Bank |
| $1–2 million | COLONIAL LOGISTICS, LLC | HOUSTON, TX | Idaho First Bank |
| $350,000–1 million | COLORADO DEL II LLC | SCOTTSDALE, AZ | Idaho First Bank |
| $350,000–1 million | COLORADO DEL, LLC | SCOTTSDALE, AZ | Idaho First Bank |
| $5–10 million | COLUMBIA MACHINE INC. | VANCOUVER, WA | Idaho First Bank |
| $150,000–350,000 | COLUMBUS AVENUE KITCHEN LLC | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | COMFORT CARE HOSPICE, LLC | THE COLONY, TX | Idaho First Bank |
| $150,000–350,000 | COMMUNITY CHRISTIAN SCHOOL | RANCHO SANTA MARGARITA, CA | Idaho First Bank |
| $150,000–350,000 | COMPREHENSIVE DERMATOLOGY CENTER OF PASADENA | PASADENA, CA | Idaho First Bank |
| $5–10 million | COMPUNET INC | MERIDIAN, ID | Idaho First Bank |
| $350,000–1 million | CONCANNON CORPORATION | PORTLAND, OR | Idaho First Bank |
| $150,000–350,000 | CONSOLIDATED SUPPORT SERVICES, INC. | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | COOK AND SONS CONSTRUCTION, LLC | GRANGEVILLE, ID | Idaho First Bank |
| $350,000–1 million | COOLEYS D.D.S. P.S. | BELLEVUE, WA | Idaho First Bank |
| $150,000–350,000 | COOPERAGE PARTNERS LLC | LAFAYETTE, CA | Idaho First Bank |
| $350,000–1 million | CORPORATE OFFICE INTERIORS, INC. | IRVINE, CA | Idaho First Bank |
| $350,000–1 million | COSAN CONSTRUCTION CORP | MOUNT VERNON, NY | Idaho First Bank |
| $150,000–350,000 | COTA INC | SAN DIEGO, CA | Idaho First Bank |
| $150,000–350,000 | COTTER CHURCH SUPPLIES INC. | LOS ANGELES, CA | Idaho First Bank |
| $350,000–1 million | COUGAR CONSTRUCTION, INC | ALBANY, OR | Idaho First Bank |
| $1–2 million | COUNTRY CLUB MORTGAGE, INC. | VISALIA, CA | Idaho First Bank |
| $150,000–350,000 | CPM ENVIRONMENTAL LLC | OXFORD, CT | Idaho First Bank |
| $5–10 million | CRADLEPOINT, INC. | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | CREASON TUCKER ALEXANDER LLP | IRVINE, CA | Idaho First Bank |
| $150,000–350,000 | CREDENCE, LLC | BROOKLYN, NY | Idaho First Bank |
| $150,000–350,000 | CROWNVIEW CO OCCURRING INSTITUTE INC | CORONADO, CA | Idaho First Bank |
| $150,000–350,000 | CROWNVIEW MEDICAL GROUP INC | CORONADO, CA | Idaho First Bank |
| $350,000–1 million | CSDA DESIGN GROUP | SAN FRANCISCO, CA | Idaho First Bank |
| $350,000–1 million | CYBT INC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | CZAR MARKETING LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | DANVILLE SAN RAMON EYE MEDICAL CORP | DANVILLE, CA | Idaho First Bank |
| $150,000–350,000 | DAS ENVIRONMENTAL EXPERT USA, INC. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | DATA MOMMA LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | DAVID | MARINA DEL REY, CA | Idaho First Bank |
| $150,000–350,000 | DAVID GILBERT, MD | WALNUT CREEK, CA | Idaho First Bank |
| $150,000–350,000 | DBL DEL THREE INC. | BEAUMONT, CA | Idaho First Bank |