| BOSTON CENTER FOR FACIAL REJUVENATION MA | Healthcare & Social Assistance | 0 | — | A |
| Boston Center for Recovery, LLC dba Psyclarity Health MA MA | — | 0 | — | — |
| Boston Centerless MA | Manufacturing | 0 | — | C |
| Boston Children's Heart Foundation MA | Healthcare & Social Assistance | 1 | $221,390 | — |
| Boston Children's Hospital MA | Healthcare & Social Assistance | 0 | — | D |
| Boston Children's Network Specialty Physicians, Inc MA | Healthcare & Social Assistance | 1 | $235,070 | — |
| Boston Chinatown Neighborhood Center MA | Healthcare & Social Assistance | 1 | $74,755 | — |
| Boston College MA | Educational Services | 12 | $143,151 | — |
| Boston Concrete Corp. MA | Manufacturing | 0 | — | D |
| Boston Consulting Group, Inc. MA | Professional & Technical Services | 221 | $191,233 | — |
| Boston Data Pro, LLC MA | Professional & Technical Services | 7 | $105,194 | — |
| Boston Dental PC MA | Healthcare & Social Assistance | 3 | $190,486 | — |
| BOSTON DERMATOLOGY & LASER MA | Healthcare & Social Assistance | 0 | — | A |
| BOSTON DUCK TOURS MA | Transportation & Warehousing | 0 | — | A |
| Boston Dynamics AI Institute, LLC MA | Professional & Technical Services | 4 | $227,142 | — |
| Boston Dynamics, Inc. MA | Professional & Technical Services | 2 | $133,561 | C |
| Boston Electrometallurgical Corporation MA | Manufacturing | 1 | $94,000 | — |
| Boston Electrometallurgical Corporation (dba Boston Metal) MA | — | 0 | — | — |
| Boston Energy Trading and Marketing LLC MA | Finance & Insurance | 4 | $161,464 | — |
| Boston Express Bus NH | Transportation & Warehousing | 0 | — | A |
| Boston Fire Sprinkler Protection Co. Inc. MA | Public Administration | 0 | — | D |
| BOSTON FISH MARKET INC IL | Manufacturing | 0 | — | C |
| Boston Gas Company MA | Utilities | 0 | — | F |
| Boston Globe Media Partners, LLC MA | Information & Media | 2 | $75,606 | — |
| Boston Gourmet Chefs, Inc. MA | Wholesale Trade | 0 | — | C |
| Boston Harbor City Cruises MA | Transportation & Warehousing | 0 | — | C |
| Boston Hard Rock Cafe MA | — | 0 | — | — |
| Boston Higashi School, Inc. MA | Educational Services | 17 | $52,297 | — |
| Boston Identity LLC MA | Professional & Technical Services | 1 | $111,240 | — |
| Boston Industrial Consulting, Inc. MA | Professional & Technical Services | 1 | $158,000 | — |
| Boston Interiors MA | Retail Trade | 0 | — | A |
| Boston International Import / Export IN | Wholesale Trade | 0 | — | D |
| Boston International Media Consulting, Inc. MA | Professional & Technical Services | 1 | $67,413 | — |
| Boston IVF, LLC MA | Healthcare & Social Assistance | 2 | $227,656 | — |
| Boston Market NE | — | 0 | — | — |
| Boston Materials, Inc. MA | Manufacturing | 0 | — | F |
| Boston Medflight MA | Healthcare & Social Assistance | 0 | — | F |
| Boston Medical Center BOSTON MEDICAL CENTER MA | Healthcare & Social Assistance | 0 | — | F |
| Boston Medical Center Corporation MA | Healthcare & Social Assistance | 25 | $113,905 | F |
| Boston Medical Center Health Plan, Inc. MA | Healthcare & Social Assistance | 1 | $156,713 | — |
| Boston Medical Group New Jersey Professional Association NJ | — | 0 | — | — |
| Boston Medical Products, Inc. MA | Manufacturing | 0 | — | A |
| Boston Musical Instruments, LLC MA | Retail Trade | 1 | $60,570 | — |
| Boston Neurobehavioral Associates LLC MA | Healthcare & Social Assistance | 1 | $90,376 | — |
| Boston Orthotics and Prosthetics MA | Manufacturing | 0 | — | D |
| Boston Paint Company, Inc. MA | Construction | 0 | — | A |
| Boston Pharma LLC NY | Retail Trade | 2 | $150,000 | — |
| Boston Public Schools MA | Educational Services | 1 | $85,417 | — |
| Boston Retail Products Inc. OH | Manufacturing | 0 | — | A |
| Boston Retail Solutions FL | Construction | 0 | — | F |
