| $150,000–350,000 | PDSMILES PLLC | SPRING, TX | Idaho First Bank |
| $350,000–1 million | PECOS PIT INT'L FRANCHISE LLC | KENT, WA | Idaho First Bank |
| $150,000–350,000 | PEKING DRAGON | DANA POINT, CA | Idaho First Bank |
| $350,000–1 million | PELICAN SPORTS CENTER, INC. | MORRIS PLAINS, NJ | Idaho First Bank |
| $1–2 million | PENINSULA ORTHOPEDIC ASSOCIATES INC | DALY CITY, CA | Idaho First Bank |
| $150,000–350,000 | PENN ENGINEERING | VALENCIA, CA | Idaho First Bank |
| $350,000–1 million | PEOPLE FOR IRVINE COMMUNITY HEALTH | SANTA ANA, CA | Idaho First Bank |
| $150,000–350,000 | PERFECT PLANTINGS LLC | NORWALK, CT | Idaho First Bank |
| $150,000–350,000 | PETER CUTLER AND LISA GRUNDMANN A PARTNERSHIP | SAN JOSE, CA | Idaho First Bank |
| $350,000–1 million | PETER W. ROSS LARRY K. WAN OD INC | CAMPBELL, CA | Idaho First Bank |
| $150,000–350,000 | PHILLIPS AND COMPANY ADVISORS, LLC | PORTLAND, OR | Idaho First Bank |
| $150,000–350,000 | PHILLIPS AUTO INC | PAYETTE, ID | Idaho First Bank |
| $150,000–350,000 | PHOENIX ANALYTIC SERVICES, INC. | DENVER, CO | Idaho First Bank |
| $150,000–350,000 | PHOENIX ASSET MANAGEMENT | DENVER, CO | Idaho First Bank |
| $150,000–350,000 | PHOENIX CAPITAL, INC. | DENVER, CO | Idaho First Bank |
| $350,000–1 million | PHOENIX LOAN TRADING, LLC | DENVER, CO | Idaho First Bank |
| $150,000–350,000 | PI INC. | SAN BRUNO, CA | Idaho First Bank |
| $150,000–350,000 | PIEDMONT COMMUNITY CHURCH | PIEDMONT, CA | Idaho First Bank |
| $150,000–350,000 | PINNACLE GRINDING AND GROOVING LLC | RENO, NV | Idaho First Bank |
| $350,000–1 million | PINNACLE NORTH DALLAS LLC | RICHARDSON, TX | Idaho First Bank |
| $150,000–350,000 | PIONEER CROSSING HOTEL PARTNERS, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | PIONEERCARDIOVASCULAR CONSULTANTS , PC | TEMPE, AZ | Idaho First Bank |
| $350,000–1 million | PIPE RESTORATION INC. | SANTA ANA, CA | Idaho First Bank |
| $350,000–1 million | PLI SYSTEMS | HILLSBORO, OR | Idaho First Bank |
| $150,000–350,000 | PORTAPROS, LLC | NAMPA, ID | Idaho First Bank |
| $350,000–1 million | POSITIONING UNIVERSAL INC. UNDO | SAN DIEGO, CA | Idaho First Bank |
| $350,000–1 million | POWDER RIVER DEVELOPMENT SERVICES LLC | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | POWERS FARLEY, PC | BOISE, ID | Idaho First Bank |
| $350,000–1 million | PRACTICE MANAGEMENT, INC. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | PRECAST SYSTEMS INC | ALLENTOWN, NJ | Idaho First Bank |
| $350,000–1 million | PRECISION BODY SHOP AND DETAIL | COLMA, CA | Idaho First Bank |
| $150,000–350,000 | PRECISION EYE SERVICES, LLC | MINNEAPOLIS, MN | Idaho First Bank |
| $1–2 million | PREMIER SC | CONCORD, CA | Idaho First Bank |
| $350,000–1 million | PRICE PUMP COMPANY | CALDWELL, ID | Idaho First Bank |
| $2–5 million | PRISMATIC DEVELOPMENT CORPORATION | FAIRFIELD, NJ | Idaho First Bank |
| $150,000–350,000 | PRISTINE HOME HEALTHCARE, INC. | AURORA, CO | Idaho First Bank |
| $150,000–350,000 | PRO PROPERTY RENO INC | ORANGE, NJ | Idaho First Bank |
| $150,000–350,000 | PROCON STAFFING LLC | YONKERS, NY | Idaho First Bank |
| $350,000–1 million | PTV1, INCORPORATE | HENDERSON, NV | Idaho First Bank |
| $1–2 million | PYRAMID ETC COMPANIES, LLC | RAMSEY, NJ | Idaho First Bank |
| $150,000–350,000 | QYLUR INTELLIGENT SYSTEMS INC. | SUNNYVALE, CA | Idaho First Bank |
| $150,000–350,000 | R&K SERVICES, INC. | MENAN, ID | Idaho First Bank |
| $150,000–350,000 | R&R ENTERPRISE LLC | LOVELAND, CO | Idaho First Bank |
| $150,000–350,000 | R&W SOUTH BEACH INC | JACKSONVILLE, FL | Idaho First Bank |
| $150,000–350,000 | R&W SOUTH MIAMI INC | JACKSONVILLE, FL | Idaho First Bank |
| $150,000–350,000 | RAD ALLIANCE, INC | ANAHEIM, CA | Idaho First Bank |
| $350,000–1 million | RAMAPO COMMUNICATION CORP | SOUTH HACKENSACK, NJ | Idaho First Bank |
| $150,000–350,000 | RAMDA METAL SPECIALTIES INC | GARDENA, CA | Idaho First Bank |
| $350,000–1 million | REACH PROS, INC. | WESTLAKE VILLAGE, CA | Idaho First Bank |
| $350,000–1 million | RED BANK PARTNERS, LLC | RED BANK, NJ | Idaho First Bank |
| $150,000–350,000 | REGAL SALONS LLC | TOMS RIVER, NJ | Idaho First Bank |
| $350,000–1 million | REGDAB, INC. | POST FALLS, ID | Idaho First Bank |
| $350,000–1 million | REHAB SUITES AT LAS ESTANCIAS LLC | ALBUQUERQUE, NM | Idaho First Bank |
| $150,000–350,000 | RESTAURANTS SOUTHEAST LLC | REDLANDS, CA | Idaho First Bank |
| $150,000–350,000 | RESTING RAVEN | LITTLETON, CO | Idaho First Bank |
| $150,000–350,000 | RESTORATION SPECIALISTS INC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | REYNOLDS CREEK CALF RANCH, LLC | NAMPA, ID | Idaho First Bank |
| $150,000–350,000 | RICHTER STUART & TODESCHI PLLC | BOISE, ID | Idaho First Bank |
| $350,000–1 million | RIO ONE AT TARRANT COUNTY LLC | GRAPEVINE, TX | Idaho First Bank |
| $350,000–1 million | RIVER CITY GLASS INC. | SPOKANE VALLEY, WA | Idaho First Bank |
| $350,000–1 million | RIVERS & CHRISTIAN | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | RLME INC | DIAMOND BAR, CA | Idaho First Bank |
| $150,000–350,000 | RM SALONS LLC | SUGAR LAND, TX | Idaho First Bank |
| $150,000–350,000 | ROADSHOW SERVICES, INC. | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | ROBERT M. ALEXANDER, D.D.S.,BRANDON D. MARTIN, | ROCKLIN, CA | Idaho First Bank |
| $150,000–350,000 | ROBERT S HAEGER DDS MS PS | KENT, WA | Idaho First Bank |
| $350,000–1 million | ROBERTS FORD INC | LA GRANDE, OR | Idaho First Bank |
| $350,000–1 million | ROCKSTAR MUSIC, INC. | EL SEGUNDO, CA | Idaho First Bank |
| $1–2 million | ROMAN CATHOLIC DIOCESE OF BOISE | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | ROOST POTATO COMPANY INC | EDEN, ID | Idaho First Bank |
| $150,000–350,000 | ROWDY MERMAID KOMBUCHA INC | BOULDER, CO | Idaho First Bank |
| $150,000–350,000 | ROXANNE SOTANO INC | SAN FRANCISCO, CA | Idaho First Bank |
| $1–2 million | RSM MAINTENANCE LLC | PARAMUS, NJ | Idaho First Bank |
| $350,000–1 million | RUBYPORT PARTNERS | SANTA CLARITA, CA | Idaho First Bank |
| $150,000–350,000 | RXMEDICAL DYNAMICS LLC | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | RYAN & RYAN CONSTRUCTION, INC. | SOUTH SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | RYE KITCHEN LLC | RYE, NY | Idaho First Bank |
| $150,000–350,000 | RYKAM CORPORATION | CERRITOS, CA | Idaho First Bank |
| $1–2 million | S&R DRYWALL, INC | SOUTH SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | S&S HOMES OF THE CENTRAL COAST INC | ARROYO GRANDE, CA | Idaho First Bank |
| $150,000–350,000 | S.E. BURKS SALES COMPANY, INC | HENRICO, VA | Idaho First Bank |
| $350,000–1 million | SABER HOLDING INC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | SAHBAN ENTERPRISES INC. | VALRICO, FL | Idaho First Bank |
| $150,000–350,000 | SALMON RIVER BREWERY, LLC | MCCALL, ID | Idaho First Bank |
| $150,000–350,000 | SAMSON MANAGEMENT INC. | SANTA CLARITA, CA | Idaho First Bank |
| $150,000–350,000 | SANITARY DISPOSAL, INC. | SPOKANE VALLEY, WA | Idaho First Bank |
| $150,000–350,000 | SANTA BARBARA COFFEE & TEA INC. | SANTA BARBARA, CA | Idaho First Bank |
| $150,000–350,000 | SANTA MONICA DERMATOLOGY GROUP | SANTA MONICA, CA | Idaho First Bank |
| $150,000–350,000 | SAR ASSET MANAGEMENT, INC | APTOS, CA | Idaho First Bank |
| $150,000–350,000 | SAWTOOTH ADVENTURE COMPANY LLC | STANLEY, ID | Idaho First Bank |
| $150,000–350,000 | SAWTOOTH SUMMIT OPERATIONS INC | STANLEY, ID | Idaho First Bank |
| $350,000–1 million | SCH WHITTIER LLC | WHITTIER, CA | Idaho First Bank |
| $150,000–350,000 | SCHICK MOVING & STORAGE CO | TUSTIN, CA | Idaho First Bank |
| $350,000–1 million | SEATTLE HAND SURGERY GROUP | SEATTLE, WA | Idaho First Bank |
| $150,000–350,000 | SECURECARE | CHULA VISTA, CA | Idaho First Bank |
| $1–2 million | SELF STORAGE MANAGEMENT, LLC | ATLANTA, GA | Idaho First Bank |
| $150,000–350,000 | SENTINEL ROCK REALTY TRUST | MODESTO, CA | Idaho First Bank |
| $150,000–350,000 | SHIMO INVESTMENTS GROUP | RANCHO PALOS VERDES, CA | Idaho First Bank |
| $2–5 million | SHORE LODGE WHITETAIL, LLC | MCCALL, ID | Idaho First Bank |
| $150,000–350,000 | SHORTCUT TRANSPORTATION INC | HOUSTON, TX | Idaho First Bank |