| Lutheran Home & Harwood Place WI | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Home at Kane PA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Home for The aged Assn IA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Home of Southbury CT | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Home of the Good Shepherd ND | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Homes of Oconomowoc WI | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Homes of South Carolina, Inc. SC | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Homes Society IA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Homes Society Inc. dba Genacross Lutheran Services OH | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Homes Society, Inc. dba Genacross Lutheran Services MI | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Homes Society, Inc. dba Genacross Lutheran Services OH | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Hospital Association of the San Luis Valley CO | Healthcare & Social Assistance | 3 | $82,066 | — |
| Lutheran Hospital of Ft Wayne Indiana IN | Healthcare & Social Assistance | 0 | — | D |
| Lutheran Immigration and Refugee Service MD | Healthcare & Social Assistance | 1 | $97,588 | — |
| Lutheran Life Communities IL | Healthcare & Social Assistance | 0 | — | D |
| Lutheran Life Communities IN | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Life Villages IN | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Living ID | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Ministries of Mercy OH | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Nursing Hom MO | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Nursing Home MO | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Rehabilitation and Skilled Nursing Center MA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Retirement Home IA | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Senior Services IL | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Senior Services MO | Real Estate | 0 | — | F |
| Lutheran SeniorLife PA | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Service in Iowa IA | — | 0 | — | — |
| Lutheran Services Carolinas NC | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Services Florida, Inc. FL | — | 0 | — | — |
| Lutheran Services in Iowa IA | — | 0 | — | — |
| Lutheran Services of Iowa IA | — | 0 | — | — |
| Lutheran Services of the Carolinas NC | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Social Ministries of NJ NJ | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Social Services National Capital Area (LSSNA) VA | — | 0 | — | — |
| Lutheran Social Services of Central Ohio OH | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Social Services of Colorado CO | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Social Services of Colorado dba Lutheran Family Services Rocky Mountains CO | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Social Services of Colorado dba Lutheran Family Services Rocky Mountains NM | Healthcare & Social Assistance | 0 | — | A |
| Lutheran Social Services of South Dakota SD | Healthcare & Social Assistance | 0 | — | F |
| Lutheran Social Services of Wisconsin and Upper Michigan WI | Healthcare & Social Assistance | 0 | — | C |
| Lutheran Sunset Home ND | Healthcare & Social Assistance | 0 | — | F |
| LUTHERAN UNIVERSITY ASSOCIATION INC. IN | Educational Services | 2 | $51,379 | — |
| Lutheran Village of Ashland OH | Healthcare & Social Assistance | 0 | — | A |
| LutheranLiving Services, Inc. WI | Healthcare & Social Assistance | 0 | — | F |
| Luthercare PA | Healthcare & Social Assistance | 0 | — | F |
| Lutherna Services in Iowa IA | — | 0 | — | — |
| Luthman Backlund Foods USA, Inc. (dba N!CK'S North America) CA | Manufacturing | 0 | — | A |
| Luthren Brethren Homes, Inc. MN | Healthcare & Social Assistance | 0 | — | F |
| Lutonix/Becton Dickinson (CR Bard) 2019 MN | — | 0 | — | — |
| Lutron Electronics Co., Inc. PA | Manufacturing | 13 | $112,892 | — |