| 1 | Shadow Lake Golf & Restaurant | €30.8M | 125 | 60 | C+ |
| 2 | southeast quadrant mobile critical care unit inc | €20.9M | 125 | 60 | C+ |
| 3 | popli architecture and engineering & l.s. p.c. | €18.9M | 125 | 60 | C+ |
| 4 | Dollop Gourmet, Inc | €15.3M | 30 | 60 | C+ |
| 5 | Penfield Fire Co | €12.6M | 125 | 60 | C+ |
| 6 | Kodak Imaging Services Inc | €11.1M | 125 | 60 | C+ |
| 7 | The Magnet Fried Chicken | €7.4M | 30 | 50 | C |
| 8 | FREMONT LANCASTER, LLC | €6.4M | 5 | 50 | C |
| 9 | Sonar Strategies | €5.5M | 30 | 50 | C |
| 10 | Eastside Medical Urgent Care | €5.0M | 30 | 50 | C |
| 11 | jenna’s massage therapy | €5.0M | 30 | 50 | C |
| 12 | Javen Construction Co | €4.5M | 30 | 50 | C |
| 13 | innovative home remodeling, llc | €4.5M | 30 | 50 | C |
| 14 | Hollywood Exchange | €3.8M | 5 | 50 | C |
| 15 | Penfield Business Chamber | €3.1M | 125 | 50 | C |
| 16 | The Technology Guy, LLC | €2.8M | 30 | 50 | C |
| 17 | Flash In The Pan | €2.5M | 5 | 50 | C |
| 18 | Operational Innovations Inc | €2.5M | 5 | 50 | C |
| 19 | rapid healthcare solutions | €2.1M | 30 | 50 | C |
| 20 | Penfield Business Assn | €2.0M | 5 | 50 | C |
| 21 | Laxstock.com | €2.0M | 5 | 50 | C |
| 22 | southpoint cove | €2.0M | 30 | 50 | C |
| 23 | acorn valley ltd | €2.0M | 5 | 50 | C |
| 24 | Desino Insurance Agency, Inc | €1.8M | 5 | 50 | C |
| 25 | Hanson MoneyMax Group, LLC | €1.8M | 5 | 50 | C |
| 26 | heathwood assisted living & memory care at penfield | €1.6M | 125 | 50 | C |
| 27 | Riter Automotive | €1.5M | 5 | 50 | C |
| 28 | EXPEDITED SOLUTIONS | €1.4M | 5 | 50 | C |
| 29 | duchess restaurant the | €1.2M | 30 | 50 | C |
| 30 | Lindburgers Restaurant | €1.2M | 30 | 50 | C |
| 31 | the humphrey house | €1.2M | 30 | 50 | C |
| 32 | davinci’s of penfield & henrietta italian restaurant | €1.2M | 30 | 50 | C |
| 33 | Guacamole Tacos & Margaritas | €1.2M | 30 | 50 | C |
| 34 | the five mile cafe’ | €1.2M | 30 | 50 | C |
| 35 | legacy at willow pond | €1.2M | 30 | 50 | C |
| 36 | Orthomed | €1.2M | 5 | 50 | C |
| 37 | Daniel A Castronova | €1.2M | 5 | 50 | C |
| 38 | J Morris | €1.2M | 5 | 50 | C |
| 39 | PRECISION SORTING | €1.2M | 5 | 50 | C |
| 40 | Old Skull Skateboards | €1.1M | 5 | 50 | C |
| 41 | Razak Associates PLLC | €1.1M | 30 | 50 | C |
| 42 | Cheyenne Leasing Company | €1.1M | 5 | 50 | C |
| 43 | Raydan Design Inc | €1.0M | 5 | 40 | D |
| 44 | Dick Ide Pontiac Honda Yugo | €992K | 5 | 40 | D |
| 45 | Tru Images Inc | €951K | 5 | 40 | D |
| 46 | Don Scott Auto Mart | €951K | 5 | 40 | D |
| 47 | Botsford School Of Dance | €929K | 5 | 40 | D |
| 48 | upstate advanced technologies | €834K | 5 | 40 | D |
| 49 | james p hermann dds | €834K | 5 | 40 | D |
| 50 | strong panorama internal medicine | €834K | 5 | 40 | D |
| 51 | nancy c adams | €834K | 5 | 40 | D |
| 52 | penfield psychiatry pc | €834K | 5 | 40 | D |
| 53 | serenity chiropractic health | €834K | 5 | 40 | D |
| 54 | rebecca heurtley | €834K | 5 | 40 | D |
| 55 | Roc City Remodeling | €826K | 5 | 40 | D |
| 56 | andris silins - remodeling, construction & consultation | €755K | 5 | 40 | D |
| 57 | jim willis & sons builders inc | €755K | 5 | 40 | D |
| 58 | G G Flooring | €755K | 5 | 40 | D |
| 59 | Dns Service | €755K | 5 | 40 | D |
| 60 | fine design tile | €755K | 5 | 40 | D |
| 61 | Piccirillo Construction Inc | €755K | 5 | 40 | D |
| 62 | Penfield Hardware & Handyman | €755K | 5 | 40 | D |
| 63 | bell security & investigations inc | €678K | 5 | 40 | D |
| 64 | TrueNorth Stables | €648K | 4 | 40 | D |
| 65 | super joe | €630K | 30 | 40 | D |
| 66 | Brooktree Design | €627K | 5 | 40 | D |
| 67 | immaginé Photography | €627K | 5 | 40 | D |
| 68 | DFUNLIFE Photography | €627K | 5 | 40 | D |
| 69 | avl designs inc. | €627K | 5 | 40 | D |
| 70 | haltof product design inc | €612K | 5 | 40 | D |
| 71 | powher haven | €572K | 5 | 40 | D |
| 72 | special fit by five inc | €572K | 5 | 40 | D |
| 73 | cozy corner preschool | €572K | 5 | 40 | D |
| 74 | penfield community rec center | €556K | 30 | 40 | D |
| 75 | gymnastics training center of ro | €556K | 30 | 40 | D |
| 76 | shadow pines golf club | €556K | 30 | 40 | D |
| 77 | Allen Terry J DVM | €520K | 5 | 40 | D |
| 78 | CONNECT & BREATH INC | €519K | 5 | 40 | D |
| 79 | cheryl barker interiors | €512K | 5 | 40 | D |
| 80 | opto lab | €488K | 5 | 40 | D |
| 81 | Finlocity | €475K | 5 | 40 | D |
| 82 | Mercury Networks | €473K | 5 | 40 | D |
| 83 | cricket on the hearth, inc. | €465K | 5 | 40 | D |
| 84 | OpticsProfessionals LLC | €429K | 5 | 40 | D |
| 85 | Precision Search Consulting | €429K | 5 | 40 | D |
| 86 | weather-track, inc | €372K | 5 | 40 | D |
| 87 | seminole tile | €372K | 5 | 40 | D |
| 88 | Penfield Village Nursery School and Kindergarten | €355K | 30 | 40 | D |
| 89 | roger carter | €353K | 5 | 40 | D |
| 90 | Lansing Sales | €340K | 5 | 40 | D |
| 91 | parham properties | €328K | 5 | 40 | D |
| 92 | Mark Iv Realty | €328K | 5 | 40 | D |
| 93 | j. vincent real estate | €328K | 5 | 40 | D |
| 94 | Brightskye Associates | €328K | 5 | 40 | D |
| 95 | dragon house chinese | €299K | 5 | 40 | D |
| 96 | mrm wealth management, llc | €283K | 5 | 40 | D |
| 97 | Rochester Christian Reformed | €275K | 5 | 40 | D |
| 98 | VOV Enterprises | €269K | 5 | 40 | D |
| 99 | Brandon Family Medicine | €269K | 5 | 40 | D |
| 100 | SHAH LAW FIRM, PLLC * penfieldtax.com | €253K | 5 | 40 | D |