| Luther Care Services IA | Healthcare & Social Assistance | 0 | - | F |
| Luther College IA | Educational Services | 3 | $71,839 | B |
| Luther Home Of Mercy OH | Healthcare & Social Assistance | 0 | - | F |
| Luther Hopkins Honda MN | Other Services | 0 | - | F |
| Luther Manor - Grand Meadows IA | - | 0 | - | - |
| Luther Social Services of Illinois IL | Other Services | 1 | $55,016 | - |
| Luther Westside Volkswagen 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 Child and Family Services IL | Healthcare & Social Assistance | 0 | - | D |
| Lutheran Church of Hope IA | Other Services | 1 | $48,000 | - |
| Lutheran Community at Telford PA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Downtown Hospital IN | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Family Services NE | - | 0 | - | - |
| Lutheran High School Association of St. Louis MO | - | 1 | $45,500 | - |
| Lutheran Home NE | - | 0 | - | - |
| Lutheran Home & Harwood Place WI | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Home of Southbury CT | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes of Oconomowoc WI | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes Society IA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes Society Inc. dba Genacross Lutheran Services OH | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Hospital Association of the San Luis Valley CO | Healthcare & Social Assistance | 4 | $89,571 | - |
| 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 Villages IN | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Rehabilitation and Skilled Nursing Center MA | Healthcare & Social Assistance | 0 | - | F |
| 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 | - | - |
| 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 South Dakota SD | Healthcare & Social Assistance | 0 | - | F |
| Lutheran University Association INC. IN | Educational Services | 6 | $47,375 | - |
| LutheranLiving Services, Inc. WI | Healthcare & Social Assistance | 0 | - | F |
| Luthercare PA | Healthcare & Social Assistance | 0 | - | F |
| Lutherna Services in Iowa IA | - | 0 | - | - |
| Luthren Brethren Homes, Inc. MN | Healthcare & Social Assistance | 0 | - | F |
| Lutonix/Becton Dickinson (CR Bard) 2019 MN | - | 0 | - | - |
| Lutron Electronics Co., Inc. PA | Manufacturing | 22 | $133,000 | - |
| Lutsen Mountains MN | Arts & Entertainment | 0 | - | F |
| Luvata Appleton LLC WI | Manufacturing | 0 | - | F |
| Luvata Waterbury CT | Manufacturing | 0 | - | F |
| Lux Bus America CA | Transportation & Warehousing | 0 | - | F |