| Columbia Machine, Inc. WA | Manufacturing | 0 | — | D |
| Columbia Management Investment Advisers LLC MN | Finance & Insurance | 2 | $112,813 | — |
| Columbia Manor Health & Rehabilitation LLC MO | Healthcare & Social Assistance | 0 | — | A |
| Columbia Manufacturing Corp. CA | — | 0 | — | — |
| Columbia Manufacturing Inc CT | Manufacturing | 0 | — | F |
| Columbia Manufacturing Inc. MA | Manufacturing | 0 | — | F |
| Columbia Marking Tools MI | Manufacturing | 0 | — | A |
| Columbia Memorial Health NY | Healthcare & Social Assistance | 0 | — | F |
| Columbia NW Heating OR LLC OR | Construction | 0 | — | F |
| Columbia Orchard Management WA | — | 0 | — | — |
| Columbia Pacific Advisors WA | Healthcare & Social Assistance | 0 | — | F |
| Columbia Packing Co Inc TX | Manufacturing | 0 | — | F |
| Columbia Partners New York, LLC NY | Real Estate | 3 | $71,713 | — |
| Columbia Petroleum Transportation, LLC NY | Retail Trade | 0 | — | B |
| Columbia Precision Machine Corp MN | Manufacturing | 0 | — | A |
| Columbia Precision Machining Corp MN | Manufacturing | 0 | — | A |
| Columbia Pulp I, LLC. WA | Manufacturing | 0 | — | A |
| Columbia Recycling Corp GA | Manufacturing | 0 | — | C |
| Columbia Resource Co., LP WA | Administrative & Waste Services | 0 | — | C |
| Columbia River Disposal, Inc. WA | Administrative & Waste Services | 0 | — | A |
| Columbia River Electric Maintenance WA | Construction | 0 | — | C |
| Columbia River Fire & Rescue OR | Public Administration | 0 | — | F |
| Columbia River Health OR | Healthcare & Social Assistance | 0 | — | A |
| Columbia River Log Scaling Bureau OR | Agriculture & Forestry | 0 | — | D |
| Columbia River Maritime Museum OR | Arts & Entertainment | 0 | — | A |
| Columbia River Mental Health Services WA | — | 0 | — | — |
| Columbia River People's Utility District OR | Utilities | 0 | — | F |
| Columbia River Steel & Construction, Inc WA | Construction | 0 | — | D |
| Columbia Roofing, Inc MD | Construction | 0 | — | A |
| Columbia Room OR | Accommodation & Food Services | 0 | — | F |
| Columbia Room/Hood River Inn OR | Accommodation & Food Services | 0 | — | F |
| COLUMBIA RX LLC MD | Retail Trade | 1 | $1,560,000 | — |
| COLUMBIA SHEET METAL WORKS INC IL | Construction | 0 | — | A |
| Columbia Sportswear FL | Transportation & Warehousing | 0 | — | C |
| COLUMBIA SPORTSWEAR COMPANY OR | Transportation & Warehousing | 8 | $156,608 | C |
| Columbia Sportswear USA Corp. KY | Transportation & Warehousing | 0 | — | D |
| Columbia Steel Casting Co., Inc. OR | — | 0 | — | — |
| Columbia Steel, Inc. CA | — | 0 | — | — |
| Columbia Surgical Specialists, PS WA | Healthcare & Social Assistance | 1 | $315,000 | — |
| Columbia Sussex Management LLC NY | Accommodation & Food Services | 0 | — | D |
| Columbia Sussex Management LLC PA | Accommodation & Food Services | 0 | — | A |
| Columbia Sussex Management, LLC Chicago Marriott O'Hare Hotel IL | — | 0 | — | — |
| Columbia Sussex Management, LLC dba JW Marriott Le Merigot CA | — | 0 | — | — |
| Columbia Sussex Mgmt. @ Boston Quincy Marriott MA | — | 0 | — | — |
| Columbia Tech MA | Manufacturing | 0 | — | D |
| Columbia TriStar Marketing Group Inc. CA | Information & Media | 1 | $158,446 | — |
| Columbia Union Conference of Seventh-day Adventists MD | Other Services | 1 | $92,489 | — |
| Columbia University NY | Educational Services | 191 | $1,882,508 | — |
| Columbia University (Early Head Start Program) NY | — | 0 | — | — |
| Columbia University Affiliation at Harlem Hospital Center NY | — | 0 | — | — |
