| Lutech Resources, LLC at (Nine Mile Point Nuclear Station) NY | — | 0 | — | — |
| Lutech Resources, LLC at (R.E. Ginna Nuclear Power Plant) NY | — | 0 | — | — |
| Lutech Resources, LLC Exelon Generation Headquarters PA | — | 0 | — | — |
| Lutech Resources, LLC Limerick Generating Station PA | — | 0 | — | — |
| Lutech Resources, LLC Peach Bottom Atomic Power Station PA | — | 0 | — | — |
| Lutech Resources, LLC Three Mile Island Nuclear Station PA | — | 0 | — | — |
| Lutek Shading Systems CO | Manufacturing | 0 | — | F |
| Lutesville Motor Company Inc. MO | Retail Trade | 0 | — | A |
| Luther Bloomimgton Hyundai MN | Retail Trade | 0 | — | F |
| Luther Brookdale Chevrolet Buick GMC MN | Retail Trade | 0 | — | C |
| Luther Brookdale Chrysler MN | Retail Trade | 0 | — | A |
| Luther Burbank Center for the Arts CA | Arts & Entertainment | 0 | — | B |
| LUTHER BURNSVILLE VOLKSWAGEN MN | Retail Trade | 0 | — | A |
| Luther Cadillac MN | Retail Trade | 0 | — | D |
| Luther Care Services IA | Healthcare & Social Assistance | 0 | — | F |
| Luther College IA | Educational Services | 2 | $63,560 | B |
| Luther Collision & Glass Plymouth MN | Other Services | 0 | — | A |
| Luther Collision and Glass Bloomington MN | Other Services | 0 | — | F |
| Luther Collision and Glass Brooklyn Park MN | Other Services | 0 | — | A |
| Luther Customer Care Center MN | Administrative & Waste Services | 0 | — | C |
| Luther Family Limited Partnership ND | Retail Trade | 0 | — | A |
| Luther Family LLLP WI | Retail Trade | 0 | — | C |
| LUTHER HOME OF MERCY OH | Healthcare & Social Assistance | 0 | — | F |
| Luther Hopkins Honda MN | Other Services | 0 | — | F |
| Luther Logistic Transportation Services MI | Transportation & Warehousing | 0 | — | B |
| Luther Manor - Grand Meadows IA | — | 0 | — | — |
| Luther Manor Association MO | Healthcare & Social Assistance | 0 | — | F |
| Luther Memorial Home ND | Healthcare & Social Assistance | 0 | — | F |
| Luther Park at Sandpoint ID | Healthcare & Social Assistance | 0 | — | F |
| Luther Recon Center LLC MN | Retail Trade | 0 | — | B |
| Luther Social Services of Illinois IL | Other Services | 1 | $55,016 | — |
| Luther Westside Volkswagen MN | Retail Trade | 0 | — | A |
| Luther White Bear Acura Subaru MN | Retail Trade | 0 | — | A |
| Luther Woods SNF LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Augustana Center for Extended Care & Rehabilitation (NYU Langone Health) NY | — | 0 | — | — |
| Lutheran Care Center IL | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Charity Association ND | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Child and Family Services IL | Healthcare & Social Assistance | 0 | — | D |
| Lutheran Child and Family Services of Illinois IL | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Children and Family Service of Eastern PA PA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Church of Hope IA | Other Services | 1 | $48,000 | — |
| Lutheran Community at Telford PA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Community Services Northwest ID | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Community Services Northwest OR | Healthcare & Social Assistance | 0 | — | C |
| Lutheran Community Services Northwest WA | Healthcare & Social Assistance | 0 | — | C |
| Lutheran Downtown Hospital IN | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Family Services NE | — | 0 | — | — |
| Lutheran Family Services of Colorado NM | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Good Shepherd Home MO | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Home NE | — | 0 | — | — |
