| $350,000–1 million | SNAKE RIVER DAIRIES LLC | MELBA, ID | First Interstate Bank |
| $150,000–350,000 | SNAKE RIVER DERMATOLOGY PA | FRUITLAND, ID | First Interstate Bank |
| $350,000–1 million | SNAKE RIVER MECHANICAL INC | Jackson, WY | First Interstate Bank |
| $150,000–350,000 | SNAKE RIVER MECHANICAL INC. | JACKSON, WY | First Interstate Bank |
| $150,000–350,000 | SOARING EAGLE | BILLINGS, MT | First Interstate Bank |
| $2–5 million | SOFTWARE ENGINEERING SERVICES INC | BELLEVUE, NE | First Interstate Bank |
| $150,000–350,000 | SOIL SOLUTIONS LLC | ONAWA, IA | First Interstate Bank |
| $2–5 million | SOLAR INDUSTRIES, INC. | TUCSON, AZ | First Interstate Bank |
| $350,000–1 million | SOLID WASTE SYSTEMS, INC. | SPOKANE VALLEY, WA | First Interstate Bank |
| $150,000–350,000 | SONBYRD INDUSTRIES INC | Emmett, ID | First Interstate Bank |
| $150,000–350,000 | SONBYRD INDUSTRIES INC | EMMETT, ID | First Interstate Bank |
| $150,000–350,000 | SONJU INDUSTRIAL COATINGS | KALISPELL, MT | First Interstate Bank |
| $150,000–350,000 | SONNY GERBER AUTO SALES INC | OMAHA, NE | First Interstate Bank |
| $150,000–350,000 | SONNY'S RV SALES INC | EVANSVILLE, WY | First Interstate Bank |
| $150,000–350,000 | SOURCE EQUIPMENT | CASPER, WY | First Interstate Bank |
| $350,000–1 million | SOURCE HOTEL COMPANY LLC | Denver, CO | First Interstate Bank |
| $350,000–1 million | SOURCE HOTEL COMPANY LLC | DENVER, CO | First Interstate Bank |
| $150,000–350,000 | SOUTHEAST CROSSING L.L.C. | Grand Island, NE | First Interstate Bank |
| $150,000–350,000 | SOUTHEAST CROSSING, LLC | GRAND ISLAND, NE | First Interstate Bank |
| $150,000–350,000 | SOUTHERN COLORADO HEALTH & REHAB, LLC | KALISPELL, MT | First Interstate Bank |
| $150,000–350,000 | SOUTHERN CROSS INC | Whitefish, MT | First Interstate Bank |
| $150,000–350,000 | SOUTHERN CROSS INC. | WHITEFISH, MT | First Interstate Bank |
| $150,000–350,000 | SOUTHERN OREGON DAIRY QUEEN LLC | WHITE CITY, OR | First Interstate Bank |
| $2–5 million | SOUTHERN OREGON GOODWILL INDUSTRIES | MEDFORD, OR | First Interstate Bank |
| $2–5 million | SOUTHERN OREGON ORTHOPEDICS, INC | MEDFORD, OR | First Interstate Bank |
| $350,000–1 million | SOUTHERN OREGON PEDIATRICS LLP | MEDFORD, OR | First Interstate Bank |
| $150,000–350,000 | SOUTHSIDE PLUMBING LLC | OMAHA, NE | First Interstate Bank |
| $150,000–350,000 | SOUTHWEST GREENS OF COLORADO LLC | LARKSPUR, CO | First Interstate Bank |
| $350,000–1 million | SOUTHWEST IOWA RURAL ELECTRIC COOPERATIVE | CORNING, IA | First Interstate Bank |
| $350,000–1 million | SPANISH PEAKS MOUNTAIN CLUB | BIG SKY, MT | First Interstate Bank |
| $150,000–350,000 | SPARROW ENTERPRISES, INC | HELENA, MT | First Interstate Bank |
| $150,000–350,000 | SPECIAL OLYMPICS MONTANA INC | GREAT FALLS, MT | First Interstate Bank |
| $150,000–350,000 | SPECIAL OLYMPICS MONTANA INC | Great Falls, MT | First Interstate Bank |
| $150,000–350,000 | SPECIAL OLYMPICS OREGON INC | BEAVERTON, OR | First Interstate Bank |
| $150,000–350,000 | SPECIAL OLYMPICS OREGON INC. | Beaverton, OR | First Interstate Bank |
| $150,000–350,000 | SPECIALTY COUNSELING & CONSULTING LLC | CHEYENNE, WY | First Interstate Bank |
| $150,000–350,000 | SPECIFIC ENERGY CORPORATION | MEDFORD, OR | First Interstate Bank |
| $350,000–1 million | SPINDUSTRY SYSTEMS, INC | CLIVE, IA | First Interstate Bank |
| $150,000–350,000 | SPLASH CITY INC | SIOUX FALLS, SD | First Interstate Bank |
| $150,000–350,000 | SPLAVER & SPLAVER, CPA, PLC | TEMPE, AZ | First Interstate Bank |
| $350,000–1 million | SPOKANE FAMILY RESTAURANT INC | Spokane, WA | First Interstate Bank |
| $350,000–1 million | SPOKANE FAMILY RESTAURANTS INC. | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | SPOKANE GALVANIZING INC. | AIRWAY HEIGHTS, WA | First Interstate Bank |
| $1–2 million | SPOKANE NEIGHBORHOOD ACTION PARTNERS | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | SPOKANE ROOFING COMPANY, LLC | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | SPOKANE ROOFING LLC | Spokane, WA | First Interstate Bank |
| $350,000–1 million | SPOKANE SYMPHONY SOCIETY | SPOKANE, WA | First Interstate Bank |
| $350,000–1 million | SPOKANE SYMPHONY SOCIETY | Spokane, WA | First Interstate Bank |
| $150,000–350,000 | SPOKANIMAL C.A.R.E. | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | SPORTS CITY CYCLERY | GREAT FALLS, MT | First Interstate Bank |
| $150,000–350,000 | SPORTS COLUMN DENVER, LLC | DENVER, CO | First Interstate Bank |
| $150,000–350,000 | SPOUTING HORN BREW PUB INC | DEPOE BAY, OR | First Interstate Bank |
| $150,000–350,000 | SPOUTING HORN BREW PUB INC | Depoe Bay, OR | First Interstate Bank |
| $150,000–350,000 | SPRINGS & SON ELECTRICAL CONTR | PHOENIX, AZ | First Interstate Bank |
| $150,000–350,000 | SPRINGTIME IRRIGATION, INC.(OC | BEND, OR | First Interstate Bank |
| $350,000–1 million | SPRUCE CONFECTIONS, L.L.C. | Boulder, CO | First Interstate Bank |
| $350,000–1 million | SPRUCE CONFECTIONS, L.L.C. | BOULDER, CO | First Interstate Bank |
| $350,000–1 million | SS BLUE SKY 2.0, LLC | EVANS, CO | First Interstate Bank |
| $150,000–350,000 | SSR CONSTRUCTION INC | Sheridan, WY | First Interstate Bank |
| $150,000–350,000 | SSR CONSTRUCTION INC | SHERIDAN, WY | First Interstate Bank |
| $2–5 million | SST ENERGY CORPORATION | CASPER, WY | First Interstate Bank |
| $2–5 million | SST ENERGY CORPORATION | Casper, WY | First Interstate Bank |
| $350,000–1 million | ST ANTHONY TRI-PARISH CATHOLIC SCHOOL | CASPER, WY | First Interstate Bank |
| $150,000–350,000 | ST ISIDORE CHURCH | COLUMBUS, NE | First Interstate Bank |
| $350,000–1 million | ST JOHN HARDWARE & IMPLEMENT CO INC | FAIRFIELD, WA | First Interstate Bank |
| $150,000–350,000 | ST MARY CATHOLIC SCHOOL | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | ST MARY CATHOLIC SCHOOL | Spokane Valley, WA | First Interstate Bank |
| $350,000–1 million | ST WENCESLAUS CHURCH OF OMAHA | OMAHA, NE | First Interstate Bank |
| $350,000–1 million | ST WILLIAMS CARE CENTER | MILBANK, SD | First Interstate Bank |
| $150,000–350,000 | ST. ANDREW LEGAL CLINIC | PORTLAND, OR | First Interstate Bank |
| $150,000–350,000 | ST. ANDREW LEGAL CLINIC | Portland, OR | First Interstate Bank |
| $1–2 million | ST. ANDREWS CONSTRUCTION SERVI | EASTLAKE, CO | First Interstate Bank |
| $150,000–350,000 | ST. FRANCIS HOUSE OF SIOUX FALLS | SIOUX FALLS, SD | First Interstate Bank |
| $350,000–1 million | ST. FRANCIS MANOR INC | GRINNELL, IA | First Interstate Bank |
| $150,000–350,000 | ST. FRANCIS OF ASSISI CATHOLIC SCHOOL OF BEND INC | Bend, OR | First Interstate Bank |
| $150,000–350,000 | ST. FRANCIS OF ASSISI CATHOLIC SCHOOL OF BEND, INC | BEND, OR | First Interstate Bank |
| $2–5 million | ST. JOHN'S LUTHERAN MINISTRIES | BILLINGS, MT | First Interstate Bank |
| $150,000–350,000 | STADIUM SPORTS GRILL INC | SPEARFISH, SD | First Interstate Bank |
| $150,000–350,000 | STAGE COACH INN INC. | GARDEN CITY, ID | First Interstate Bank |
| $150,000–350,000 | STAGECOACH INN INC | Garden City, ID | First Interstate Bank |
| $1–2 million | STANDARD HEATING AND AIR CONDITIONING, INC. | LA VISTA, NE | First Interstate Bank |
| $150,000–350,000 | STAR ELECTRIC OF MONTANA | KALISPELL, MT | First Interstate Bank |
| $350,000–1 million | STAR ELECTRIC OF MONTANA INC | Kalispell, MT | First Interstate Bank |
| $1–2 million | STAR EQUIPMENT, LTD. | DES MOINES, IA | First Interstate Bank |
| $150,000–350,000 | STAR MERCANTILE INC. | STAR, ID | First Interstate Bank |
| $350,000–1 million | STEEL STUD STRUCTURES INC | Spokane, WA | First Interstate Bank |
| $350,000–1 million | STEEL STUD STRUCTURES, INC. | SPOKANE, WA | First Interstate Bank |
| $150,000–350,000 | STEEN MACHINING INC | Westminster, CO | First Interstate Bank |
| $150,000–350,000 | STEEN MACHINING, INC | BROOMFIELD, CO | First Interstate Bank |
| $150,000–350,000 | STEMPER AUTO BODY, LLC | MADISON, SD | First Interstate Bank |
| $150,000–350,000 | STEPHEN'S HEATING & COOLING INC | PRINEVILLE, OR | First Interstate Bank |
| $1–2 million | STERLING INTERNATIONAL INC | SPOKANE VALLEY, WA | First Interstate Bank |
| $150,000–350,000 | STERLING TRUCK BROKERAGE INC | REDMOND, OR | First Interstate Bank |
| $150,000–350,000 | STERLING TRUCK BROKERAGE INC | Redmond, OR | First Interstate Bank |
| $150,000–350,000 | STEVENS CLAY P.S. | SPOKANE, WA | First Interstate Bank |
| $350,000–1 million | STEWART & SONS ENTERPRISES, INC. | SPRINGFIELD, OR | First Interstate Bank |
| $150,000–350,000 | STIRLING & STIRLING PC | FARSON, WY | First Interstate Bank |
| $150,000–350,000 | STONEWORKS OF COLORADO, LLC | LOVELAND, CO | First Interstate Bank |
| $2–5 million | STORY CONSTRUCTION CO | AMES, IA | First Interstate Bank |
| $150,000–350,000 | STRATEGIC LABOR MANAGEMENT INC. | Colorado Springs, CO | First Interstate Bank |