| GEORGIA AQUARIUM INC AND SUBSIDIARY | $102,513,148 | $94,232,467 |
| UPSON COUNTY HOSPITAL INC | $100,704,078 | $93,413,107 |
| TRINITY HEALTHSHARE INC | $92,461,259 | $93,372,976 |
| PIEDMONT MOUNTAINSIDE HOSPITAL INC | $98,007,047 | $91,989,419 |
| COMMUNITY ANCILLARY SERVICES INC | $101,206,203 | $91,962,413 |
| HUGHSTON HOSPITAL INC | $92,175,425 | $90,040,556 |
| GEORGIA CYBER ACADEMY INC | $88,619,688 | $88,029,158 |
| ANGEL FOOD MINISTRIES INC | $85,297,396 | $87,843,695 |
| IN TOUCH MINISTRIES INC | $97,575,921 | $86,710,567 |
| AGNES SCOTT COLLEGE | $81,389,407 | $86,219,796 |
| UNION COUNTY HOSPITAL AUTHORITY | $86,748,029 | $85,219,092 |
| WOODWARD ACADEMY INC | $85,209,091 | $85,208,911 |
| THDF II INC | $94,197,269 | $84,498,196 |
| HART ELECTRIC MEMBERSHIP CORPORATION | $83,157,240 | $83,157,240 |
| ARTHRITIS FOUNDATION INC | $73,079,590 | $82,610,006 |
| GEORGIA SYSTEM OPERATIONS CORPORATION | $81,836,312 | $81,836,312 |
| EMORY HEALTHCARE INC | $65,388,139 | $81,287,727 |
| LIFE UNIVERSITY INC | $80,858,176 | $80,615,837 |
| LYRASIS | $78,257,852 | $77,941,174 |
| ATLANTA POSTAL CREDIT UNION | $91,838,431 | $76,906,606 |
| NORTH AMERICAN ELECTRIC RELIABILITY CORP | $81,422,506 | $76,536,101 |
| PHOEBE SUMTER MEDICAL CENTER INC | $85,546,411 | $76,220,599 |
| HUTCHESON MEDICAL CENTER INC | $70,913,559 | $74,877,724 |
| WESTMINSTER SCHOOLS INC | $77,500,645 | $74,711,239 |
| OKEFENOKE RURAL ELECTRIC MEMBERSHIP CORPORATION | $74,701,644 | $74,701,644 |