| Columbia Care MA | Agriculture & Forestry | 0 | — | A |
| Columbia Care NJ | Agriculture & Forestry | 0 | — | D |
| Columbia Care NY | Agriculture & Forestry | 0 | — | A |
| Columbia Care OH | Agriculture & Forestry | 0 | — | A |
| Columbia Care VA | Manufacturing | 0 | — | F |
| Columbia Care WV | Agriculture & Forestry | 0 | — | A |
| Columbia Care AZ AZ | Manufacturing | 0 | — | A |
| Columbia Care-Riverhead NY | Agriculture & Forestry | 0 | — | A |
| Columbia Cascade Company WA | Manufacturing | 0 | — | F |
| Columbia Caseworks MO | Manufacturing | 0 | — | A |
| Columbia Cedar WA | Manufacturing | 0 | — | F |
| Columbia Chemical OH | Wholesale Trade | 0 | — | D |
| Columbia City Coffee MD | Accommodation & Food Services | 0 | — | A |
| Columbia College MO | Educational Services | 1 | $87,000 | — |
| Columbia College Chicago IL | Educational Services | 1 | $60,000 | A |
| Columbia College inc VA | Educational Services | 1 | $99,424 | — |
| Columbia Commercial Building Products TX | — | 0 | — | — |
| Columbia Construction Corp MO | Construction | 0 | — | A |
| Columbia Construction Services Inc. OR | Construction | 0 | — | A |
| Columbia Container MD | Manufacturing | 0 | — | F |
| Columbia Corrugated Box OR | Manufacturing | 0 | — | F |
| Columbia Cottage-Collegeville PA | Healthcare & Social Assistance | 0 | — | F |
| Columbia Cottage-Hanover PA | Healthcare & Social Assistance | 0 | — | F |
| Columbia Cottage-Hershey PA | Healthcare & Social Assistance | 0 | — | F |
| Columbia Cottage-Linglestown PA | Healthcare & Social Assistance | 0 | — | A |
| Columbia Cottage-Wyomissing PA | Healthcare & Social Assistance | 0 | — | F |
| Columbia County Health System WA | Healthcare & Social Assistance | 0 | — | F |
| Columbia Curb & Gutter Co MO | Construction | 0 | — | F |
| Columbia Dental, P.C CT | Healthcare & Social Assistance | 1 | $194,480 | — |
| Columbia Drywall Systems OR | Construction | 0 | — | F |
| Columbia Elevator, Inc KS | Manufacturing | 0 | — | A |
| Columbia Export Terminal LLC OR | Transportation & Warehousing | 0 | — | F |
| Columbia Forest Products ME | Manufacturing | 0 | — | F |
| Columbia Forest Products OR | Manufacturing | 0 | — | F |
| Columbia Forest Products VT | Manufacturing | 0 | — | F |
| Columbia Forest Products WI | Manufacturing | 0 | — | F |
| Columbia Fruit Company WA | Agriculture & Forestry | 0 | — | F |
| Columbia Fruit Processing LLC WA | Manufacturing | 0 | — | A |
| Columbia Gear MN | Manufacturing | 0 | — | B |
| Columbia HCA Healthcare Corp TX | Healthcare & Social Assistance | 0 | — | F |
| Columbia Heights ISD #13 MN | Educational Services | 0 | — | C |
| COLUMBIA HEIGHTS OPS LLC MN | Healthcare & Social Assistance | 0 | — | D |
| Columbia Heights Public Schools ISD#13 MN | Educational Services | 0 | — | D |
| Columbia Helicopters Inc. OR | Transportation & Warehousing | 0 | — | A |
| Columbia HH Associates LLC MD | Accommodation & Food Services | 0 | — | A |
| Columbia Hotel Associates LLC MO | Accommodation & Food Services | 0 | — | F |
| Columbia Hydronics Company WA | Manufacturing | 0 | — | A |
| Columbia Industries PA | Manufacturing | 0 | — | A |
| Columbia Industries LLC MS | Manufacturing | 0 | — | F |
| Columbia Industries LLC OR | Manufacturing | 0 | — | F |
