| $150,000–350,000 | JOHN A. HUGHES, D.D.S., INC | Campbell, CA | Idaho First Bank |
| $350,000–1 million | JOHN MUIR CARDIOVASCULAR MEDICAL GROUP | WALNUT CREEK, CA | Idaho First Bank |
| $150,000–350,000 | JONES-WILLIAMS-FUHRMAN-GOURLEY P.A. | Boise, ID | Idaho First Bank |
| $150,000–350,000 | JONES-WILLIAMS-FUHRMAN-GOURLEY, P.A. | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | JOSEPH ANH VU DDS | Milpitas, CA | Idaho First Bank |
| $150,000–350,000 | JOSEPH VITAGLIANO DMD PC | West Islip, NY | Idaho First Bank |
| $150,000–350,000 | JR COMPLETE CONSTRUCTION INC | WEST DEPTFORD, NJ | Idaho First Bank |
| $150,000–350,000 | JUICE MARKETING, LLC | KIRKLAND, WA | Idaho First Bank |
| $1–2 million | JUST GAMES INTERACTIVE ENTERTAINMENT LLC | Los Angeles, CA | Idaho First Bank |
| $1–2 million | JUST GAMES INTERACTIVE ENTERTAINMENT, LLC | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | JUST LIKE FAMILY, LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | K.C. OF BUENA PARK INC. | BUENA PARK, CA | Idaho First Bank |
| $150,000–350,000 | KAESTNER ELECTRIC, INC. | Dalton Gardens, ID | Idaho First Bank |
| $150,000–350,000 | KAHANA & FELD | IRVINE, CA | Idaho First Bank |
| $150,000–350,000 | KALEO MARKETING LLC | Las Vegas, NV | Idaho First Bank |
| $150,000–350,000 | KAMBAG INC | McCall, ID | Idaho First Bank |
| $150,000–350,000 | KAMM ASSOCIATES INC. | Lucas, TX | Idaho First Bank |
| $150,000–350,000 | KARA LIVING CENTER INC | Houston, TX | Idaho First Bank |
| $150,000–350,000 | KC OF IRVINE, INC | IRVINE, CA | Idaho First Bank |
| $150,000–350,000 | KENMAR, INC | WALNUT CREEK, CA | Idaho First Bank |
| $350,000–1 million | KERR OIL COMPANY | Coeur d'Alene, ID | Idaho First Bank |
| $350,000–1 million | KIM B. KELLER DDS PA | Nampa, ID | Idaho First Bank |
| $150,000–350,000 | KIMBALL NELSON INC | Van Nuys, CA | Idaho First Bank |
| $150,000–350,000 | KINSALE ASSET ADVISORS INC. | Newport Beach, CA | Idaho First Bank |
| $150,000–350,000 | KLARIN AND ASSOCIATES, CERTIFIED PUBLIC ACCOUNTANTS, INC. | NEWPORT BEACH, CA | Idaho First Bank |
| $150,000–350,000 | KODE RUAY INC | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | KOHN FOODS LLC | Payette, ID | Idaho First Bank |
| $2–5 million | LAB PLUMBING &HEATING CO., INC. | NEW YORK, NY | Idaho First Bank |
| $150,000–350,000 | LAGESTEE-MULDER, INC. | SOUTH HOLLAND, IL | Idaho First Bank |
| $150,000–350,000 | LAGUNA BEACH RECOVERY INC. | Laguna Beach, CA | Idaho First Bank |
| $150,000–350,000 | LASER SURGERY CENTER OF NORTHERN CALIFORNIA | Walnut Creek, CA | Idaho First Bank |
| $150,000–350,000 | LAURIE APPEL OTR/L PLLC | Boise, ID | Idaho First Bank |
| $150,000–350,000 | LAURIE APPEL OTR/L PLLC | Boise, ID | Idaho First Bank |
| $1–2 million | LEADERSHIP CONNECT, INC. | NEW YORK, NY | Idaho First Bank |
| $350,000–1 million | LEATHERBACK PUBLISHING INC | KIRKLAND, WA | Idaho First Bank |
| $150,000–350,000 | LEE PESKY LEARNING CENTER, INC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | LEHI HOTEL PARTNERS, LLC | IDAHO FALLS, ID | Idaho First Bank |
| $150,000–350,000 | LEIGHTON ENTERPRISES, INC. | STAR, ID | Idaho First Bank |
| $150,000–350,000 | LEON TENNIS LLC | COS COB, CT | Idaho First Bank |
| $150,000–350,000 | LETTERFORM ARCHIVE | San Francisco, CA | Idaho First Bank |
| $1–2 million | LIFE INCORPORATED | Boise, ID | Idaho First Bank |
| $150,000–350,000 | LIFT ENERGY CONSTRUCTION, INC | BAKERSFIELD, CA | Idaho First Bank |
| $1–2 million | LIGHTFORCE USA, INC | OROFINO, ID | Idaho First Bank |
| $150,000–350,000 | LIGHTSTYLE AUTOMATED SYSTEMS INC. | SAN DIEGO, CA | Idaho First Bank |
| $150,000–350,000 | LILIPUT LANDSCAPE CONSTRUCTION, INC. | LOS ANGELES, CA | Idaho First Bank |
| $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 | 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 |
| $150,000–350,000 | MAIN STREET INC. | Ketchum, ID | Idaho First Bank |
| $350,000–1 million | MAMA'S BOYS RESTAURANTS, 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 | MOBILE CYCLE REPAIR INC. | HAILEY, ID | Idaho First Bank |
| $350,000–1 million | MODERN HOTEL INC. | Boise, 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 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 |