| Niagara Bottling, LLC UT | Manufacturing | 0 | — | A |
| Niagara Bottling, LLC VA | Manufacturing | 0 | — | A |
| Niagara Bottling, LLC WA | Manufacturing | 0 | — | A |
| Niagara Bottling, LLC WI | Manufacturing | 0 | — | A |
| Niagara Ceramics Corporation NY | — | 0 | — | — |
| Niagara Coatings Services, Inc. NY | Construction | 0 | — | D |
| Niagara County Produce NY | Retail Trade | 0 | — | F |
| Niagara Cutter LLC, PA | Manufacturing | 0 | — | A |
| Niagara Fabrication Inc WI | Manufacturing | 0 | — | A |
| Niagara Falls Coach Lines NY | Transportation & Warehousing | 0 | — | D |
| Niagara Falls Memorial Medical Center NY | Healthcare & Social Assistance | 2 | $299,700 | F |
| Niagara Health Center WI | Healthcare & Social Assistance | 0 | — | A |
| Niagara Hospice NY | Healthcare & Social Assistance | 0 | — | F |
| Niagara Hospice Alliance NY | Healthcare & Social Assistance | 0 | — | F |
| Niagara Label NY | Manufacturing | 0 | — | F |
| Niagara LaSalle Corporation IL | Manufacturing | 0 | — | F |
| Niagara LaSalle Corporation IN | Manufacturing | 0 | — | B |
| Niagara LaSalle Corporation MI | Manufacturing | 0 | — | D |
| Niagara LaSalle Corporation NY | — | 0 | — | — |
| Niagara Machine, Inc NC | Manufacturing | 7 | $64,992 | — |
| Niagara Metals NY | Wholesale Trade | 0 | — | F |
| Niagara Mohawk Power Corp NY | Utilities | 0 | — | F |
| NIAGARA NETWORKS, INC. CA | Professional & Technical Services | 1 | $107,182 | — |
| Niagara Power Transformer NY | Manufacturing | 0 | — | F |
| Niagara Scenic Tours, Inc. NY | Transportation & Warehousing | 0 | — | A |
| NIAGARA VILLAGE PA | Healthcare & Social Assistance | 0 | — | A |
| Niantic Fire Protection District IL | Public Administration | 0 | — | A |
| Niantic Spatial, Inc. CA | Professional & Technical Services | 6 | $174,383 | — |
| Niantic, Inc. CA | Professional & Technical Services | 10 | $215,270 | — |
| Nibbi Bros. Associates, Inc. CA | Construction | 1 | $125,798 | — |
| Nibbi Brothers & Associates CA | Construction | 0 | — | F |
| Nibco IN | Manufacturing | 0 | — | A |
| NIBCO INC AR | Manufacturing | 0 | — | F |
| NIBCO INC WI | Manufacturing | 0 | — | D |
| NIBCO INC. CA | Wholesale Trade | 0 | — | A |
| NIBCO INC. GA | Manufacturing | 0 | — | D |
| NIBCO INC. MA | Manufacturing | 0 | — | A |
| NIBCO INC. NY | Wholesale Trade | 0 | — | A |
| NIBCO INC. TX | Manufacturing | 0 | — | C |
| NIBCO INC. VA | Wholesale Trade | 0 | — | A |
| Nibco Inc. (Tolco) CA | — | 0 | — | — |
| NIBCO, Inc. Revised IN | — | 0 | — | — |
| Niblock Development Corp NC | Construction | 0 | — | A |
| Niblock Excavating & Asphalt Inc. IN | Construction | 0 | — | F |
| Nibrock, Inc. AL | Manufacturing | 0 | — | A |
| Nibrol SC | Manufacturing | 0 | — | A |
| NIC - Brookfield LLC Nuvia Dental Implant Center UT | Healthcare & Social Assistance | 2 | $198,681 | — |
| NIC - Moorestown LLC NJ | Healthcare & Social Assistance | 1 | $175,000 | — |
| NIC Global OH | Manufacturing | 0 | — | F |
| NIC Global TN | Manufacturing | 0 | — | F |