| $350,000–1 million | LILIPUT, INC. | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | LITERACY TRUST | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | LITTLE BROOK HOME, INC. | CALIFON, NJ | Idaho First Bank |
| $350,000–1 million | LITTLE-MORRIS, LLP | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | LIZARD WATERPROOFING AND DECK COATINGS LLC | COVINGTON, WA | Idaho First Bank |
| $150,000–350,000 | LLM DELIVERY, LLC | ORLANDO, FL | Idaho First Bank |
| $150,000–350,000 | LONGHOUSE NORTHGATE LLC | SEATTLE, WA | Idaho First Bank |
| $150,000–350,000 | LONGI SOLAR TECHNOLOGY (U.S.) INC. | SAN RAMON, CA | Idaho First Bank |
| $150,000–350,000 | LOS REYES BAR & GRILL INC | WILDOMAR, CA | Idaho First Bank |
| $150,000–350,000 | LOUD BOYS, LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | LOVING CARE AND MORE INC | SILVERTON, ID | Idaho First Bank |
| $150,000–350,000 | LUCKY KING LLC | POMPANO BEACH, FL | Idaho First Bank |
| $150,000–350,000 | LUCKY MAN LLC | AUBURN, WA | Idaho First Bank |
| $1–2 million | LYLE PEARSON COMPANY, INC. | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | M&A PMC LLC | ENCINO, CA | Idaho First Bank |
| $350,000–1 million | M-L MASONRY, INC. | MERIDIAN, ID | Idaho First Bank |
| $150,000–350,000 | M. GOE & SON INC. | HOOD RIVER, OR | Idaho First Bank |
| $150,000–350,000 | MAIN STREET INC. | KETCHUM, ID | Idaho First Bank |
| $350,000–1 million | MAMA BOYS RESTAURANT, INC. | LOS ANGELES, CA | Idaho First Bank |
| $350,000–1 million | MANIFOLD LLC | SHERMAN OAKS, CA | Idaho First Bank |
| $150,000–350,000 | MARC A. THOMAS DDS INC | SPARKS, NV | Idaho First Bank |
| $150,000–350,000 | MARINE CO., INC. | HARRISON, ID | Idaho First Bank |
| $350,000–1 million | MATCHBOOK LEARNING SCHOOLS OF INDIANA INC. | INDIANAPOLIS, IN | Idaho First Bank |
| $150,000–350,000 | MAY HARDWARE, INC. | MCCALL, ID | Idaho First Bank |
| $150,000–350,000 | MCGREGOR BOYS LLC | ST. MARIES, ID | Idaho First Bank |
| $350,000–1 million | MDC REALTY ADVISORS LP | DENVER, CO | Idaho First Bank |
| $150,000–350,000 | MDRZ GHABEN PINOLE INC | PLEASANT HILL, CA | Idaho First Bank |
| $150,000–350,000 | MDRZ GHABEN PLACER INC | PLEASANT HILL, CA | Idaho First Bank |
| $350,000–1 million | MDRZ GHABEN SAC INC | PLEASANT HILL, CA | Idaho First Bank |
| $350,000–1 million | MEDICAL SERVICES OF NEVADA INC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | MERLE INC. | CLE ELUM, WA | Idaho First Bank |
| $150,000–350,000 | MILE HIGH SPORTS, LLC | MCCALL, ID | Idaho First Bank |
| $150,000–350,000 | MITOFSKY SHAPIRO NEVILLE & HAZEN LLP | NEW YORK, NY | Idaho First Bank |
| $5–10 million | MMNW HOLDING COMPANY | PORTLAND, OR | Idaho First Bank |
| $150,000–350,000 | MNT CONSTRUCTION, INC. | UPLAND, CA | Idaho First Bank |
| $150,000–350,000 | MOBILE CYCLE REPAIR INC. | HAILEY, ID | Idaho First Bank |
| $150,000–350,000 | MODERN HOTEL INC. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | MOLD-RITE INC | WOODINVILLE, WA | Idaho First Bank |
| $150,000–350,000 | MONICO MONITORING, INC. | SPRING, TX | Idaho First Bank |
| $150,000–350,000 | MOONHORN INC | SANDPOINT, ID | Idaho First Bank |
| $150,000–350,000 | MORGAN'S FINE FINISHES OF SUN VALLEY, LLC | HAILEY, ID | Idaho First Bank |
| $150,000–350,000 | MORGAN'S FINE FINISHES, LLC | HAILEY, ID | Idaho First Bank |
| $150,000–350,000 | MORTON MCGOLDRICK | TACOMA, WA | Idaho First Bank |
| $150,000–350,000 | MOTA 9 CREATIVE GROUP LLC | PRINCETON, NJ | Idaho First Bank |
| $150,000–350,000 | MOUNTAIN EYE ASSOCIATES PLLC | CLYDE, NC | Idaho First Bank |
| $350,000–1 million | MOUSE,INC. | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | MSBT LAW | BOISE, ID | Idaho First Bank |
| $350,000–1 million | MT2 NETWORK, INC. | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | MTE FOODS, INC | PORTERVILLE, CA | Idaho First Bank |
| $150,000–350,000 | MTT HOLDINGS, INC | TUKWILA, WA | Idaho First Bank |
| $150,000–350,000 | MUDD INDUSTRIES, INC. | LAGUNA HILLS, CA | Idaho First Bank |
| $150,000–350,000 | MURRO OF BRANCHBURG, LLC | BRANCHBURG, NJ | Idaho First Bank |
| $150,000–350,000 | MURRO OF MANSFIELD, LLC | HACKETTSTOWN, NJ | Idaho First Bank |
| $350,000–1 million | MUSTANG FORESTRY | WENDELL, ID | Idaho First Bank |
| $150,000–350,000 | MV MASONRY | HEALDSBURG, CA | Idaho First Bank |
| $1–2 million | MVPIZZA, LLC | VIRGINIA BEACH, VA | Idaho First Bank |
| $1–2 million | NAEHAS INC | PALO ALTO, CA | Idaho First Bank |
| $150,000–350,000 | NAME BRAND PROMOTIONS LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | NANNETTE BENEDICT DDS | SCOTTS VALLEY, CA | Idaho First Bank |
| $150,000–350,000 | NATIONAL PERSONAL TRAINING INSTITUTE OF SO CA INC | IRVINE, CA | Idaho First Bank |
| $1–2 million | NATIONAL SUGAR MARKETING LLC | ATLANTA, GA | Idaho First Bank |
| $150,000–350,000 | NATIVE FOREST NURSERY LLC | CHATSWORTH, GA | Idaho First Bank |
| $350,000–1 million | NCK INDUSTRIES | ORANGE, CA | Idaho First Bank |
| $150,000–350,000 | NETX INFORMATION SYSTEMS, INC. | LAMBERTVILLE, NJ | Idaho First Bank |
| $350,000–1 million | NEVADA BEAUTY SUPPLIES, A NEVADA CORPORATION | NORTH LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | NEW YORK HARBOR FOUNDATION, INC. | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | NEXT OF KIN HOME CARE, INC | ARVADA, CO | Idaho First Bank |
| $150,000–350,000 | NEXTITLE, A TITLE AND ESCROW COMPANY | BELLEVUE, WA | Idaho First Bank |
| $150,000–350,000 | NINERGK LLC | IDAHO FALLS, ID | Idaho First Bank |
| $1–2 million | NONSTOPDELIVERY INC | CHANTILLY, VA | Idaho First Bank |
| $150,000–350,000 | NOR CAL FOODS INC. | MODESTO, CA | Idaho First Bank |
| $150,000–350,000 | NOR TERRA SERVICES LLC | COEUR D ALENE, ID | Idaho First Bank |
| $350,000–1 million | NORTH STAR CHARTER SCHOOLS, INC. | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | NORTHERN CALIFORNIA CORNEA ASSOCIATES, INC | WALNUT CREEK, CA | Idaho First Bank |
| $350,000–1 million | NORTHWAY CONSTRUCTION, INC | PACIFIC, WA | Idaho First Bank |
| $350,000–1 million | NORTHWEST TITLE LLC | BELLEVUE, WA | Idaho First Bank |
| $350,000–1 million | NS SUPPORT, LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | NUTRALLIANCE INC. | YORBA LINDA, CA | Idaho First Bank |
| $350,000–1 million | OBRAS, LLC | KETCHUM, ID | Idaho First Bank |
| $350,000–1 million | ON POINTE BUSINESS SERVICES LLC | PLANO, TX | Idaho First Bank |
| $350,000–1 million | ON POINTE TX DAL LLC | DALLAS, TX | Idaho First Bank |
| $2–5 million | ONEPOINT PATIENT CARE, LLC | MORTON GROVE, IL | Idaho First Bank |
| $350,000–1 million | OP OPS ARL TX LLC | PLANO, TX | Idaho First Bank |
| $350,000–1 million | OPCO HATFIELD MEDICAL GROUP | MESA, AZ | Idaho First Bank |
| $2–5 million | ORADELL ANIMAL HOSPITAL, INC | PARAMUS, NJ | Idaho First Bank |
| $150,000–350,000 | OROSCO & ASSOCIATES, INC. | MONTEREY, CA | Idaho First Bank |
| $350,000–1 million | P&R FORESTRY, LLC | SUMMERVILLE, GA | Idaho First Bank |
| $150,000–350,000 | PACIFIC COATINGS CORPORATION | ANAHEIM, CA | Idaho First Bank |
| $150,000–350,000 | PACIFIC CREST SERVICES INC. | EAGLE, ID | Idaho First Bank |
| $350,000–1 million | PACIFIC MEDICAL MANAGEMENT SERVICES | TORRANCE, CA | Idaho First Bank |
| $150,000–350,000 | PACKAGING ON DEMAND, INC. | SAN CLEMENTE, CA | Idaho First Bank |
| $150,000–350,000 | PACSEAL HYDRAULICS INC | BREA, CA | Idaho First Bank |
| $350,000–1 million | PAGLIA & ASSOCIATES CONSTRUCTION INC. | ANAHEIM, CA | Idaho First Bank |
| $350,000–1 million | PARADISE CONSTRUCTION INC | GARDEN GROVE, CA | Idaho First Bank |
| $150,000–350,000 | PARENT REVOLUTION | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | PAUL E SCRUGGS DDS PA | RALEIGH, NC | Idaho First Bank |
| $150,000–350,000 | PAWSIBILITIES1, INC. | VALLEJO, CA | Idaho First Bank |
| $350,000–1 million | PAYMENTSTARS INC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | PCS STAFFING LLC | IDAHO FALLS, ID | Idaho First Bank |
| $1–2 million | PCS STRUCTURAL SOLUTIONS INC. | TACOMA, WA | Idaho First Bank |