| $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 | 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., M.S. & BRANDON D. MARTIN, D.D.S | 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 | ROCKETDOCS, INC. | Frederick, MD | 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 |
| $350,000–1 million | SALT IT SOLUTIONS, LLC | Taylorsville, UT | Idaho First Bank |
| $150,000–350,000 | SAMSON MANAGMENT 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 |
| $2–5 million | SANTA ROSA CONSULTING, INC. | Franklin, TN | 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 INC | 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 |
| $150,000–350,000 | SILVER LATTICE LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | SILVERCREEK REALTY GROUP LLC. | MERIDIAN, ID | Idaho First Bank |
| $1–2 million | SIMULSTAT INCORPORATED | Solana Beach, CA | Idaho First Bank |
| $350,000–1 million | SIRREEL PRODUCTION VEHICLES, INC | Sun Valley, CA | Idaho First Bank |
| $350,000–1 million | SIXRSIG LLC | SAN ANTONIO, TX | Idaho First Bank |
| $150,000–350,000 | SKYBL CORP | Tulare, CA | Idaho First Bank |
| $150,000–350,000 | SKYREN CONSULTING INC | American Fork, UT | Idaho First Bank |
| $150,000–350,000 | SMA LOGISTICS INC. | Sugar Land, TX | Idaho First Bank |
| $350,000–1 million | SMATHERS AND BRANSON | BETHESDA, MD | Idaho First Bank |
| $150,000–350,000 | SMEE HOMES, INC | Porterville, CA | Idaho First Bank |
| $350,000–1 million | SMITH COOK FITNESS HOLDINGS LLC | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | SMOOTH AND ELEGANT LP | San Diego, CA | Idaho First Bank |
| $150,000–350,000 | SMOOTH LLC | SALT LAKE CITY, UT | Idaho First Bank |
| $150,000–350,000 | SMOOTH LLC | Salt Lake City, UT | Idaho First Bank |
| $150,000–350,000 | SNYDER BROTHERS LOGGING INC | Kamiah, ID | Idaho First Bank |
| $150,000–350,000 | SOCAL RESTAURANTS LLC | REDLANDS, CA | Idaho First Bank |
| $350,000–1 million | SOLUTIONS IN RECOVERY, INC | OCEANSIDE, CA | Idaho First Bank |
| $150,000–350,000 | SOUTHBAY FRANCHISE CORP. | NORCO, CA | Idaho First Bank |
| $150,000–350,000 | SOUTHEAST LOUISIANA COUNCIL, BOY SCOUTS OF AMERICA | METAIRIE, LA | Idaho First Bank |
| $150,000–350,000 | SOUTHERN CALIFORNIA PAIN CONSULTANTS | TORRANCE, CA | Idaho First Bank |
| $1–2 million | SOUTHWEST HIDE COMPANY | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | SPA SOLUTIONS III LLC | SPRING, TX | Idaho First Bank |
| $150,000–350,000 | SPA SOLUTIONS IV LLC | TOMBALL, TX | Idaho First Bank |
| $150,000–350,000 | SPITZ, D.D.S., AND DAVIS, D.M.D., INC. | SAN MATEO, CA | Idaho First Bank |
| $150,000–350,000 | SPORTSMAN STEEL SAFE FABRICATING CO. | LONG BEACH, CA | Idaho First Bank |
| $350,000–1 million | SQM US INC | Couer d Alene, ID | Idaho First Bank |
| $350,000–1 million | ST JAMES INFIRMARY | SAN FRANCISCO, CA | Idaho First Bank |
| $150,000–350,000 | STAFFORD EXCAVATING LLC | ENUMCLAW, WA | Idaho First Bank |
| $150,000–350,000 | STAFFORD EXCAVATING LLC | Enumclaw, WA | Idaho First Bank |
| $150,000–350,000 | STANDARD STATION SPORTS BAR AND GRILL | EL SEGUNDO, CA | Idaho First Bank |
| $150,000–350,000 | STEEPED, INC. | Scotts Valley, CA | Idaho First Bank |
| $150,000–350,000 | STERLING CONSTRUCTION CONTRACTORS | Panama City, FL | Idaho First Bank |
| $150,000–350,000 | STERLING CONSTRUCTION CONTRACTORS, LLC | Ringgold, GA | Idaho First Bank |
| $150,000–350,000 | STONEHAVEN, LLC | New York, NY | Idaho First Bank |
| $150,000–350,000 | STRIVE VR, LLC | BOISE, ID | Idaho First Bank |
| $5–10 million | STRUCTURETECH NEW YORK INC. | MOUNT VERNON, NY | Idaho First Bank |
| $150,000–350,000 | STUDENT VETERANS OF AMERICA | Washington, DC | Idaho First Bank |
| $150,000–350,000 | SUBITO GROUP | WOODLAND HILLS, CA | Idaho First Bank |
| $150,000–350,000 | SUMI SUSHI CORPORATION | BROOKLYN, NY | Idaho First Bank |