| CUMBERLAND DAIRY LLC NJ | Manufacturing | 0 | — | B |
| Cumberland Electric Membership Corporation TN | Utilities | 0 | — | F |
| Cumberland Farmers Cooperative TN | Retail Trade | 0 | — | A |
| Cumberland Farms NJ | — | 0 | — | — |
| Cumberland Farms, Inc. PA | — | 0 | — | — |
| Cumberland Foundry Co., Inc. RI | Manufacturing | 0 | — | F |
| Cumberland Gap Tunnel KY | Transportation & Warehousing | 0 | — | A |
| Cumberland Goodwill Fire Rescue EMS Inc PA | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Healthcare WI | — | 0 | — | — |
| Cumberland Heights Foundation, Inc. TN | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Hospitality Holdings PA | Accommodation & Food Services | 0 | — | A |
| Cumberland International Trucks of FL, LLC FL | Wholesale Trade | 0 | — | F |
| Cumberland International Trucks, Inc. TN | Retail Trade | 0 | — | D |
| Cumberland KY OPOC LLC KY | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Lumber & Mfg., Inc. TN | Manufacturing | 0 | — | F |
| Cumberland Machinery Movers and Industrial Services KY | Construction | 0 | — | C |
| CUMBERLAND MEDICAL CENTER TN | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Mutual Fire Insurance Company NJ | Finance & Insurance | 1 | $110,000 | — |
| CUMBERLAND OPERATOR NJ | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Packing Corp. NY | — | 0 | — | — |
| Cumberland Plastic Solution AL | Manufacturing | 0 | — | A |
| Cumberland Plastic Solutions AL | Manufacturing | 0 | — | F |
| Cumberland River Coal Company VA | — | 0 | — | — |
| Cumberland River Coal Company Complex "CRCC Complex" KY | — | 0 | — | — |
| Cumberland River Hospital TN | — | 0 | — | — |
| Cumberland Steel Company KY | Construction | 0 | — | A |
| Cumberland Supply LLC PA | Manufacturing | 0 | — | D |
| Cumberland Valley Electric KY | Utilities | 0 | — | F |
| Cumberland Valley ENT Consultants MD | Healthcare & Social Assistance | 0 | — | A |
| Cumberland Valley Surgery Center MD | Healthcare & Social Assistance | 0 | — | F |
| Cumberland Village Assisted Living NC | Healthcare & Social Assistance | 0 | — | A |
| CUMC Bergan Mercy NE | Healthcare & Social Assistance | 0 | — | F |
| Cumins SEP IN | Manufacturing | 0 | — | C |
| Cumming Management Group, Inc. CA | Professional & Technical Services | 33 | $126,126 | — |
| Cummings Auto Group CA | Retail Trade | 0 | — | A |
| Cummings Electrical LP TX | Construction | 0 | — | B |
| Cummings Industries, Inc. CA | Manufacturing | 0 | — | A |
| Cummings Lumber Company, INC. PA | Manufacturing | 0 | — | F |
| Cummings Properties, LLC MA | Real Estate | 1 | $125,000 | F |
| Cummings Realty, LLC MA | Real Estate | 0 | — | F |
| Cummings Resources LLC AL | Manufacturing | 0 | — | F |
| Cummings-Violich, Inc CA | — | 0 | — | — |
| Cummins GA | Transportation & Warehousing | 0 | — | A |
| Cummins IA | — | 0 | — | — |
| Cummins IL | Other Services | 0 | — | A |
| Cummins MI | Manufacturing | 0 | — | A |
| Cummins MN | Wholesale Trade | 0 | — | A |
| Cummins NC | Manufacturing | 0 | — | D |
| Cummins SC | Manufacturing | 0 | — | F |
| Cummins & Partners LLC NY | Professional & Technical Services | 1 | $110,000 | — |
