| $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 |
| $350,000–1 million | BIGWOOD BREAD LLC | Ketchum, ID | Idaho First Bank |
| $150,000–350,000 | BIGWOOD BREAD LLC | KETCHUM, ID | Idaho First Bank |
| $150,000–350,000 | BIRD BROTHERS, LLC | Boise, ID | Idaho First Bank |
| $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 |
| $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 |
| $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 | 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 | BPR JACKSONVILLE INC | Dallas, TX | 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 | BRUNDAGE MOUNTAIN RESORT LLC | 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 | 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 |
| $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 |
| $350,000–1 million | 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 |
| $350,000–1 million | CONCANNON CORPORATION | PORTLAND, OR | Idaho First Bank |
| $1–2 million | CONSOLIDATED FABRICATORS CORPORATION | VAN NUYS, CA | 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 |
| $5–10 million | CORVUS AIRLINES INC | Anchorage, AK | 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 | LOS ANGELES, CA | Idaho First Bank |
| $350,000–1 million | COUGAR CONSTRUCTION, INC | ALBANY, OR | Idaho First Bank |
| $150,000–350,000 | COUGAR RESTAURANT ENTERPRISES, INC. | Pullman, WA | Idaho First Bank |