| $150,000–350,000 | SUMMER LAWNS, INC. | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | SUMMER LAWNS, INC. | Eagle, ID | Idaho First Bank |
| $150,000–350,000 | SUMMIT DENTAL GROUP PLLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | SUMMIT MOLD, INC. | POST FALLS, ID | Idaho First Bank |
| $150,000–350,000 | SUNSHINE RECYCLERS, INC. | SPOKANE VALLEY, WA | Idaho First Bank |
| $150,000–350,000 | SYMBIONTS LIVING LLC | BROOKLYN, NY | Idaho First Bank |
| $150,000–350,000 | SYNERGY IT INCORPORATED | Santa Monica, CA | Idaho First Bank |
| $150,000–350,000 | SYRINGA LANDSCAPE LLC | Eagle, ID | Idaho First Bank |
| $350,000–1 million | SYSTEM TECH INC | Boise, ID | Idaho First Bank |
| $350,000–1 million | T D AND C LLC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | T&R MASONRY LLC | Boise, ID | Idaho First Bank |
| $150,000–350,000 | T&R MASONRY LLC | BOISE, ID | Idaho First Bank |
| $2–5 million | T3 WIRELESS LLC | Scottsdale, AZ | Idaho First Bank |
| $150,000–350,000 | TAAL ENTERPRISES INC | Houston, TX | Idaho First Bank |
| $350,000–1 million | TAAL TECHNOLOGIES INC | HOUSTON, TX | Idaho First Bank |
| $150,000–350,000 | TABERNA, JOHN P | PARMA, ID | Idaho First Bank |
| $150,000–350,000 | TACOMA ABATEMENT COMPANY LLC | Tacoma, WA | Idaho First Bank |
| $350,000–1 million | TALENTBOOK SERVICES LLC | New York, NY | Idaho First Bank |
| $150,000–350,000 | TANQUE VERDE PEDIATRICS | TUCSON, AZ | Idaho First Bank |
| $150,000–350,000 | TAURUS INTERNATIONAL | RAMSEY, NJ | Idaho First Bank |
| $150,000–350,000 | TAYLOR JOHNSON ASSOCIATES, INC. | Niles, IL | Idaho First Bank |
| $350,000–1 million | TEAK RESTAURANT GROUP LLC | Red Bank, NJ | Idaho First Bank |
| $150,000–350,000 | TEMUJIN 10 CT LLC | MAMARONECK, NY | Idaho First Bank |
| $150,000–350,000 | THE ACE AGENCY, INC | COSTA MESA, CA | Idaho First Bank |
| $350,000–1 million | THE AMBROSE SCHOOL INC | MERIDIAN, ID | Idaho First Bank |
| $1–2 million | THE ATLANTIC CLUB, INC. | MANASQUAN, NJ | Idaho First Bank |
| $350,000–1 million | THE CAPROCK GROUP, INC | BOISE, ID | Idaho First Bank |
| $150,000–350,000 | THE EAGLES GROUP, INC | PLEASANTON, CA | Idaho First Bank |
| $350,000–1 million | THE EYE INSTITUTE OF UTAH, INC | SALT LAKE CITY, UT | Idaho First Bank |
| $2–5 million | THE FAMILY MEDICINE RESIDENCY OF IDAHO, INC. | Boise, ID | Idaho First Bank |
| $150,000–350,000 | THE HOT ROCK | HIGHLANDS RANCH, CO | Idaho First Bank |
| $350,000–1 million | THE KRAUSZ COMPANIES INC | SAN FRANCISCO, CA | Idaho First Bank |
| $350,000–1 million | THE MONTCLAIR COOPERATIVE SCHOOL | MONTCLAIR, NJ | Idaho First Bank |
| $350,000–1 million | THE PEAR TREE GROUP, INC | Southampton, NY | Idaho First Bank |
| $150,000–350,000 | THE PLEASURE CHEST LTD, LOS ANGELES | West Hollywood, CA | Idaho First Bank |
| $150,000–350,000 | THE QSHACK UNLIMITED CORPORATION | DURHAM, NC | Idaho First Bank |
| $350,000–1 million | THE RIO AT CONROE, LLC | PLANO, TX | Idaho First Bank |
| $150,000–350,000 | THE RW GROUP, LLC | NINE MILE FALLS, WA | Idaho First Bank |
| $150,000–350,000 | THE SHAW CENTER FOR AESTHETIC ENHANCEMENT LTD | Scottsdale, AZ | Idaho First Bank |
| $150,000–350,000 | THE SPA DIVAS INC | Winter Garden, FL | Idaho First Bank |
| $150,000–350,000 | THE SURGICARE CENTER OF UTAH, INC | SALT LAKE CITY, UT | Idaho First Bank |
| $150,000–350,000 | THE VERITAS FORUM, INC | BOSTON, MA | Idaho First Bank |
| $350,000–1 million | THE WALDORF COMMUNITY SCHOOL | COSTA MESA, CA | Idaho First Bank |
| $350,000–1 million | THE WALDORF COMMUNITY SCHOOL | Costa Mesa, CA | Idaho First Bank |
| $150,000–350,000 | THE WESTMARK GROUP INC | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | THE WESTMARK GROUP INC. | Eagle, ID | Idaho First Bank |
| $150,000–350,000 | THE WOODMAR GROUP | Alamo, CA | Idaho First Bank |
| $150,000–350,000 | THIN-LITE CORPORATION | CAMARILLO, CA | Idaho First Bank |
| $150,000–350,000 | THIN-LITE CORPORATION | Camarillo, CA | Idaho First Bank |
| $150,000–350,000 | THNC INDUSTRIES, INC. | SANTA ANA, CA | Idaho First Bank |
| $5–10 million | THOMAS MANAGEMENT LLC | MERIDIAN, ID | Idaho First Bank |
| $350,000–1 million | THREE FIRES COUNCIL, INC. BOY SCOUTS OF AMERICA #127 | St. Charles, IL | Idaho First Bank |
| $350,000–1 million | THUESON CONSTRUCTION, INC. | NAMPA, ID | Idaho First Bank |
| $350,000–1 million | TILT 2 LLC | Portland, OR | Idaho First Bank |
| $350,000–1 million | TILT 2 LLC | PORTLAND, OR | Idaho First Bank |
| $150,000–350,000 | TILT 3 LLC | Portland, OR | Idaho First Bank |
| $150,000–350,000 | TIMOTHY WHALEY & ASSOCIATES, INC. | LOMBARD, IL | Idaho First Bank |
| $1–2 million | TOTAL SYSTEM SERVICES, INC. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | TOTAL SYSTEM SERVICES, INC. | Boise, ID | Idaho First Bank |
| $150,000–350,000 | TPC ADVANCE TECHNOLOGY INC. | City of Industry, CA | Idaho First Bank |
| $350,000–1 million | TR REAL ESTATE LLC | BOISE, ID | Idaho First Bank |
| $350,000–1 million | TRACK 7 BREWING COMPANY LLC | Sacramento, CA | Idaho First Bank |
| $150,000–350,000 | TREASURE VALLEY LITHO INC | Boise, ID | Idaho First Bank |
| $150,000–350,000 | TREASURE VALLEY LITHO INC. | BOISE, ID | Idaho First Bank |
| $350,000–1 million | TRI LAND PROPERTIES | WESTMONT, IL | Idaho First Bank |
| $350,000–1 million | TRISTAR ASSOCIATES INC. | Long Beach, CA | Idaho First Bank |
| $350,000–1 million | TRISTAR MANAGED CARE INC | LONG BEACH, CA | Idaho First Bank |
| $2–5 million | TRISTAR RISK ENTERPRISE MANAGEMENT | LONG BEACH, CA | Idaho First Bank |
| $5–10 million | TRISTAR RISK MANAGEMENT | LONG BEACH, CA | Idaho First Bank |
| $150,000–350,000 | TRK CUSTOMS SERVICE INC. | DIAMOND BAR, CA | Idaho First Bank |
| $150,000–350,000 | TRS RANGE SERVICES LLC | Eagle, ID | Idaho First Bank |
| $150,000–350,000 | TRS RANGE SERVICES LLC | EAGLE, ID | Idaho First Bank |
| $150,000–350,000 | TUFFY EXCAVATION INC | BOISE, ID | Idaho First Bank |
| $5–10 million | TYP RESTAURANT GROUP, INC. | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | ULTIMATE IMAGES OF COLORADO, LLC | STAR, ID | Idaho First Bank |
| $1–2 million | ULTIMATE LOGISTICS, LLC | BOISE, ID | Idaho First Bank |
| $350,000–1 million | ULTIMATE POOL REMODLEING INC | Riverside, CA | Idaho First Bank |
| $1–2 million | UNICEP PACKAGING, LLC | SANDPOINT, ID | Idaho First Bank |
| $150,000–350,000 | UNITED MOTOR FREIGHT INC | Seattle, WA | Idaho First Bank |
| $150,000–350,000 | UNITED STATES EVENTING ASSOC | LEESBURG, VA | Idaho First Bank |
| $350,000–1 million | UNIVERSAL HOME HEALTH INC | TEMPE, AZ | Idaho First Bank |
| $150,000–350,000 | UNIVERSITY DENTAL PROFESSIONALS | Chicago, IL | Idaho First Bank |
| $150,000–350,000 | UPPER VALLEY FAMILY MEDICINE PLLC | RIGBY, ID | Idaho First Bank |
| $350,000–1 million | UPSON COMPANY | Caldwell, ID | Idaho First Bank |
| $350,000–1 million | US HEALTH SYSTEMS LLC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | USA GENERAL CONTRACTORS CORP | ELIZABETH, NJ | Idaho First Bank |
| $150,000–350,000 | UTAH HOME HEALTH AND HOSPICE LLC | PROVO, UT | Idaho First Bank |
| $350,000–1 million | VALADON HOTEL, LLC | WEST HOLLYWOOD, CA | Idaho First Bank |
| $2–5 million | VALLEY VISTA CARE CORP | ST MARIES, ID | Idaho First Bank |
| $150,000–350,000 | VALTUS CAPITAL GROUP LLC | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | VALUE GROUP ENTERPRISES | Norwalk, CA | Idaho First Bank |
| $1–2 million | VANGUARD INTEGRITY PROFESSIONALS NV | LAS VEGAS, NV | Idaho First Bank |
| $150,000–350,000 | VEGAS STYLISTS LLC | LAS VEGAS, NV | Idaho First Bank |
| $350,000–1 million | VERTEBRAE, INC. | LOS ANGELES, CA | Idaho First Bank |
| $150,000–350,000 | VICTORY AUTO BODY & PAINT, INC. | Burbank, CA | Idaho First Bank |
| $150,000–350,000 | VIET SONOMA, INC. | San Jose, CA | Idaho First Bank |
| $350,000–1 million | VILLA DE MARTIN JUDE HOMES INC | YORBA LINDA, CA | Idaho First Bank |
| $350,000–1 million | VILLA DEL MAR AT MAINLAND CENTER | Texas City, TX | Idaho First Bank |
| $150,000–350,000 | VIM DETROIT LLC | Highland, MI | Idaho First Bank |
| $150,000–350,000 | VITAGLIANO ORTHODONTICS OF MASSAPEQUA PLLC | Massapequa, NY | Idaho First Bank |