| Lincoln Foundry PA | Manufacturing | 0 | — | F |
| Lincoln Glen Manor CA | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Hills Development Corporation IN | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Holdings, LLC dba/ Monumental Sports & Entertainment DC | Arts & Entertainment | 0 | — | F |
| Lincoln Industrial Corporation MO | Manufacturing | 1 | $134,000 | — |
| Lincoln Industries IN | — | 0 | — | — |
| Lincoln Industries NE | Manufacturing | 0 | — | D |
| Lincoln Industries TX | Manufacturing | 0 | — | A |
| Lincoln Industries WI | Manufacturing | 0 | — | A |
| Lincoln Industries of Minnesota MN | Manufacturing | 0 | — | F |
| Lincoln Industries of Wisconsin WI | Manufacturing | 0 | — | D |
| Lincoln Institute of Land Policy MA | Public Administration | 1 | $133,120 | — |
| Lincoln International High School MN | Educational Services | 2 | $56,575 | — |
| Lincoln International LLC IL | Finance & Insurance | 2 | $242,500 | — |
| Lincoln Journal Star NE | — | 0 | — | — |
| Lincoln Knolls NFS, Inc. OH | Retail Trade | 0 | — | A |
| LINCOLN LAMINATING INC NE | Manufacturing | 0 | — | F |
| Lincoln Land Community College IL | Educational Services | 0 | — | A |
| Lincoln Landscaping Company NE | Administrative & Waste Services | 0 | — | A |
| Lincoln Laser AZ | Manufacturing | 0 | — | A |
| Lincoln Lawncare AR | Administrative & Waste Services | 0 | — | A |
| Lincoln Lawrence Franklin Regional Library MS | — | 0 | — | — |
| Lincoln Learning Solutions, Inc PA | — | 0 | — | — |
| Lincoln Logistics, LLC TX | Transportation & Warehousing | 0 | — | C |
| Lincoln Lumber Co. Inc. MS | Manufacturing | 0 | — | F |
| Lincoln Lumber Corrigan, LLC TX | Manufacturing | 0 | — | F |
| Lincoln Lumber Georgia, LLC GA | Manufacturing | 0 | — | A |
| Lincoln Lumber Jasper, LLC TX | Manufacturing | 0 | — | F |
| Lincoln Lumber Mississippi, LLC MS | Manufacturing | 0 | — | F |
| Lincoln Lumber, LLC TX | Manufacturing | 0 | — | F |
| Lincoln Machine Inc NE | Manufacturing | 0 | — | D |
| Lincoln Manufacturing OH | Manufacturing | 0 | — | F |
| Lincoln Manufacturing USA, LLC KY | Manufacturing | 0 | — | D |
| Lincoln Manufacturing, Inc. TX | Manufacturing | 0 | — | F |
| Lincoln MC Care Properties, LLC NE | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Memorial University TN | Educational Services | 1 | $45,000 | — |
| Lincoln Moving & Storage WA | Transportation & Warehousing | 0 | — | F |
| Lincoln National Corporation CT | — | 0 | — | — |
| Lincoln National Corporation PA | Finance & Insurance | 22 | $125,065 | — |
| LINCOLN OF WAYNE NJ | Real Estate | 0 | — | F |
| Lincoln Paper and Tissue ME | — | 0 | — | — |
| Lincoln Park Boring Co. MI | Manufacturing | 0 | — | F |
| Lincoln Park District IL | Arts & Entertainment | 0 | — | A |
| Lincoln Park Skilled Nursing Facility IL | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Park Zoo IL | Arts & Entertainment | 0 | — | F |
| Lincoln Peak Capital Management LLC MA | Finance & Insurance | 2 | $220,000 | — |
| LINCOLN PLACE RI | Healthcare & Social Assistance | 0 | — | F |
| LINCOLN PLASTICS NE | Manufacturing | 0 | — | F |
| Lincoln Premium Poultry NE | Manufacturing | 0 | — | C |
| Lincoln Property Commercial Inc. MD | Real Estate | 0 | — | F |
