| Columbia Industries LLC OR | Manufacturing | 0 | - | F |
| Columbia Machine, Inc. WA | Manufacturing | 0 | - | D |
| Columbia Management Investment Advisers LLC MN | Finance & Insurance | 4 | $143,050 | - |
| Columbia Manufacturing Corp. CA | - | 0 | - | - |
| Columbia Manufacturing Inc CT | Manufacturing | 0 | - | F |
| Columbia Memorial Health NY | Healthcare & Social Assistance | 0 | - | F |
| Columbia Orchard Management WA | - | 0 | - | - |
| Columbia Overseas LLC FL | - | 1 | $93,600 | - |
| Columbia Pacific Advisors WA | Healthcare & Social Assistance | 0 | - | F |
| Columbia Partners New York, LLC NY | Real Estate | 4 | $87,838 | - |
| Columbia Recycling Corp GA | Manufacturing | 0 | - | C |
| Columbia River Mental Health Services WA | - | 0 | - | - |
| Columbia Rx LLC MD | Retail Trade | 1 | - | - |
| Columbia Sportswear Company OR | Transportation & Warehousing | 10 | $167,820 | C |
| Columbia Sportswear USA Corp. KY | Transportation & Warehousing | 0 | - | D |
| Columbia Steel Casting Co., Inc. OR | - | 0 | - | - |
| Columbia Steel, Inc. CA | - | 0 | - | - |
| Columbia Surgical Specialists, PS WA | Healthcare & Social Assistance | 1 | $315,000 | - |
| Columbia Sussex Management, LLC Chicago Marriott O'Hare Hotel IL | - | 0 | - | - |
| Columbia Sussex Management, LLC dba JW Marriott Le Merigot CA | - | 0 | - | - |
| Columbia Sussex Mgmt. @ Boston Quincy Marriott MA | - | 0 | - | - |
| Columbia Tech MA | Manufacturing | 0 | - | D |
| Columbia Theological Seminary GA | - | 1 | $61,500 | - |
| Columbia TriStar Marketing Group Inc. CA | Information & Media | 2 | $88,000 | - |
| Columbia Union Conference of Seventh-day Adventists MD | Other Services | 1 | $92,489 | - |
| Columbia University NY | Educational Services | 295 | $81,760 | - |
| Columbia University (Early Head Start Program) NY | - | 0 | - | - |
| Columbia University Affiliation at Harlem Hospital Center NY | - | 0 | - | - |
| Columbia University in the City of New York College of Physicians & Surgeons @ St. Luke's- Roosevelt Hospital Center NY | - | 0 | - | - |
| Columbia Valley Community Health WA | Healthcare & Social Assistance | 0 | - | A |
| Columbia Valley Fruit, LLC WA | - | 0 | - | - |
| Columbia Vehicle Group, Inc. FL | - | 0 | - | - |
| Columbian Home Products IN | - | 0 | - | - |
| Columbine Country Club CO | Arts & Entertainment | 0 | - | A |
| Columbine Health Systems CO | Healthcare & Social Assistance | 0 | - | - |
| Columbine West Health and Rehab Facility CO | Healthcare & Social Assistance | 0 | - | F |
| Columbus Ambulatory Healthcare Services, Inc. GA | Healthcare & Social Assistance | 9 | $284,118 | - |
| Columbus Association for the Performing Arts (CAPA) OH | - | 0 | - | - |
| Columbus Bakery OH | - | 0 | - | - |
| Columbus Castings OH | - | 0 | - | - |
| Columbus Center for Human Services, Inc. OH | Healthcare & Social Assistance | 0 | - | F |
| Columbus Chemists LLC CT | Retail Trade | 1 | $137,280 | - |
| Columbus College of Art & Design OH | - | 1 | $60,000 | - |
| Columbus Community Hospital NE | Healthcare & Social Assistance | 0 | - | D |
| Columbus Community Hospital TX | Healthcare & Social Assistance | 1 | $63,648 | A |
| Columbus Community Hospital, Inc. NE | - | 2 | $81,193 | - |
| Columbus Craft Meats CA | Manufacturing | 0 | - | C |
| Columbus Equipment Company OH | Wholesale Trade | 0 | - | C |
| Columbus Foods, Inc. NY | - | 0 | - | - |
| Columbus Grove Local School District OH | Educational Services | 2 | $130,000 | - |