| Lake 5 Media, Inc. NY | Professional & Technical Services | 1 | $115,000 | - |
| Lake Air Products MN | Manufacturing | 0 | - | D |
| Lake Air Products WI | Manufacturing | 0 | - | F |
| Lake Arrowhead Community Services District CA | Utilities | 0 | - | F |
| Lake Avenue Congregational Church of Pasadena CA | - | 0 | - | - |
| Lake Beverage NY | Wholesale Trade | 0 | - | F |
| Lake Bluff Elementary School IL | Educational Services | 0 | - | C |
| Lake Central School Corporation IN | Transportation & Warehousing | 0 | - | D |
| Lake Charles Grand Palais (445) - D850010 LA | Accommodation & Food Services | 0 | - | F |
| Lake Charles Memorial Health System LA | - | 0 | - | - |
| Lake Charles Memorial Hospital LA | Healthcare & Social Assistance | 0 | - | F |
| Lake Chelan Health WA | Administrative & Waste Services | 0 | - | D |
| Lake City Community Hospital SC | - | 0 | - | - |
| Lake City Medical Investors LLC ID | Healthcare & Social Assistance | 0 | - | F |
| Lake City Nursing and Rehabilitation Center GA | Healthcare & Social Assistance | 0 | - | F |
| Lake City Plating OH | Manufacturing | 0 | - | F |
| Lake Country Foods, Inc. WI | - | 0 | - | - |
| Lake Country Power MN | Utilities | 0 | - | F |
| Lake County Forest Preserves IL | Public Administration | 0 | - | D |
| Lake County Government IN | Public Administration | 0 | - | C |
| Lake Crossing Health Center GA | Healthcare & Social Assistance | 0 | - | - |
| Lake Crystal Pharmacy MN | - | 0 | - | - |
| Lake Cumberland Physician Practices, LLC KY | Healthcare & Social Assistance | 1 | $239,200 | - |
| Lake Cumberland Regional Hospital KY | Healthcare & Social Assistance | 0 | - | F |
| Lake East Christian Church WA | Other Services | 1 | $67,870 | - |
| Lake Elsinore Unified School District CA | Educational Services | 0 | - | F |
| Lake Emergency Medical Services, Inc. FL | - | 0 | - | - |
| Lake Erie College of Osteopathic Medicine, Inc. PA | Educational Services | 1 | $70,000 | - |
| Lake Erie Construction Co. OH | Construction | 0 | - | F |
| Lake Erie Electric, Inc. OH | Construction | 0 | - | B |
| Lake Erie Electric, Inc. - Cleveland OH | Construction | 0 | - | C |
| Lake Foods GA | Manufacturing | 0 | - | C |
| Lake Forest College IL | Educational Services | 2 | $65,624 | - |
| Lake Forest Owner LLC FL | Healthcare & Social Assistance | 0 | - | C |
| Lake Forest Place IL | Healthcare & Social Assistance | 0 | - | F |
| Lake Granbury Medical Center TX | Healthcare & Social Assistance | 0 | - | A |
| Lake Grove School NY | - | 0 | - | - |
| Lake Lawn Resort WI | - | 0 | - | - |
| Lake Monroe Hospital FL | Healthcare & Social Assistance | 0 | - | F |
| Lake Monticello Family Practice Center SC | - | 0 | - | - |
| Lake Naomi Club PA | - | 0 | - | - |
| Lake Norman Regional NC | Healthcare & Social Assistance | 0 | - | C |
| Lake Norman Regional Medical Center NC | Healthcare & Social Assistance | 0 | - | C |
| Lake Ontario Fruit, Inc. NY | Agriculture & Forestry | 0 | - | B |
| Lake Park Audubon Schools MN | Educational Services | 0 | - | C |
| Lake Park Center IL | Healthcare & Social Assistance | 0 | - | - |
| Lake Pines Hospital LA | Healthcare & Social Assistance | 0 | - | F |
| Lake Placid Vacation Corporation NY | Accommodation & Food Services | 0 | - | F |
| Lake Region Electric Cooperative MN | Utilities | 0 | - | F |
| Lake Region Healthcare Corporation MN | Healthcare & Social Assistance | 0 | - | F |
