| Main Street Sports Group, LLC WI | — | 0 | — | — |
| Main Street Sports Group, LLC. TX | — | 0 | — | — |
| Main Street Station NV | — | 0 | — | — |
| Main Street Station Casino Brewery Hotel NV | — | 0 | — | — |
| Main Street Terrace Care Center OH | Healthcare & Social Assistance | 0 | — | F |
| Main Street Transport, Inc. MA | Transportation & Warehousing | 0 | — | F |
| Main Valley, Inc. CA | Retail Trade | 1 | $69,368 | — |
| Mainas Farms Inc CA | Agriculture & Forestry | 0 | — | D |
| Mainavenue LLC NY | Educational Services | 1 | $60,000 | — |
| Maine Beer Company ME | Manufacturing | 0 | — | F |
| Maine Coast Healthcare Corp ME | Healthcare & Social Assistance | 0 | — | F |
| Maine Coast Sea Vegetables ESOP Trust ME | Manufacturing | 0 | — | D |
| Maine College of Art & Design ME | Educational Services | 1 | $59,750 | — |
| MAINE COMMUNITY COLLEGE SYSTEM ME | Educational Services | 0 | — | A |
| Maine Course Hospitality Group FL | Accommodation & Food Services | 0 | — | F |
| Maine Course Hospitality Group MA | Accommodation & Food Services | 0 | — | F |
| Maine Course Hospitality Group ME | Accommodation & Food Services | 0 | — | F |
| Maine Course Hospitality Group NC | Accommodation & Food Services | 0 | — | A |
| Maine Course Hospitality Group NY | Accommodation & Food Services | 0 | — | A |
| Maine Course Hospitality Group RI | Accommodation & Food Services | 0 | — | A |
| Maine Course Hospitality Group VT | Accommodation & Food Services | 0 | — | F |
| Maine Crane & Lift LLC ME | Other Services | 0 | — | F |
| Maine Delivery Services ME | Transportation & Warehousing | 0 | — | F |
| Maine Distributors ME | Wholesale Trade | 0 | — | F |
| Maine Drilling and Blasting, INC ME | Construction | 0 | — | F |
| MAINE EAST HIGH SCHOOL - 03 | 2601 WEST DEMPSTER IL | Educational Services | 0 | — | B |
| Maine Eye Center ME | Healthcare & Social Assistance | 0 | — | B |
| Maine Judicial Branch ME | Public Administration | 0 | — | A |
| Maine Maritime Academy ME | Educational Services | 0 | — | C |
| Maine Niles Association of Special Recreation IL | Healthcare & Social Assistance | 0 | — | F |
| Maine Oxy CT | Wholesale Trade | 0 | — | F |
| Maine Oxy FL | Wholesale Trade | 0 | — | F |
| Maine Oxy MA | Wholesale Trade | 0 | — | F |
| Maine Oxy ME | Wholesale Trade | 0 | — | F |
| Maine Oxy NH | Wholesale Trade | 0 | — | F |
| Maine Oxy NJ | Wholesale Trade | 0 | — | A |
| Maine Oxy VT | Wholesale Trade | 0 | — | A |
| Maine Oxy - Auburn Store ME | Wholesale Trade | 0 | — | F |
| Maine Real Estate Management, LLC ME | Real Estate | 0 | — | A |
| Maine School Administrative District 15 ME | Educational Services | 1 | $64,990 | — |
| Maine School Solutions ME | Educational Services | 0 | — | F |
| MAINE SHELLFISH CO., INC. ME | Manufacturing | 0 | — | F |
| MAINE SOUTH HIGH SCHOOL - 04 | 1111 SOUTH DEE ROAD IL | Educational Services | 0 | — | C |
| Maine State Ballet ME | Arts & Entertainment | 0 | — | A |
| maine technical source ME | Wholesale Trade | 0 | — | A |
| Maine Teen Camp ME | Accommodation & Food Services | 0 | — | F |
| Maine Track Maintenance ME | Construction | 0 | — | A |
| Maine Veteran's Home - Augusta ME | Healthcare & Social Assistance | 0 | — | F |
| Maine Veterans Home ME | Healthcare & Social Assistance | 0 | — | F |
| Maine Veterans Homes ME | Healthcare & Social Assistance | 0 | — | F |
