Another change is that youre no longer required to deduct your EIDL advance grant money from your PPP loan forgiveness amount, which was a rule during the first round of PPP loans. "H.R.133 - Consolidated Appropriations Act, 2021. If youre a seasonal business, you can count your average monthly payroll costs from any 12-week period of your choosing between February 15, 2019 and February 15, 2020. Microloans, which offer funding of $50,000 or less to help with start-up costs or allow a business to expand. Everything you need to know about SBA 7(a) loans, all in one convenient location. For a First Draw PPP Loan, that certification means that the borrower has no more than 500 employees, is a small business concern as defined in section 3 of the Small Business Act (15 U.S.C. "60,000 Paycheck Protection Program Loans Approved in First Week. You can learn more about the standards we follow in producing accurate, unbiased content in our. Please note: the White House is working on expanding eligibility. The EIDL grant program did run out of money and the Economic Aid Act refunded the program to the tune of $40 billion. This is a BETA experience. If your loan is $150,000 or less, you can use the simplified forgiveness application form. This also applied to existing PPP loan funds (unless the business already had obtained forgiveness). The extension only applies to PPP loans. If you applied for a PPP loan after the May 31 cutoff date or missed the boat completely, other programs are available to businesses hurt during the pandemic. Small businesses may be able to apply for a loan as early as January 15, 2021. In a positive development, borrowers of loans of $150,000 or less can check the box, self-certifying they used funds according to regulations, making the application process much simpler. It was created by the CARES Act and originally included $349 billion in funding; however, that money was gone within two weeks, resulting in the second round of funding totaling $310 billion. We also reference original research from other reputable publishers where appropriate. Get browser notifications for breaking news, live events, and exclusive reporting. Latest Paycheck Protection Program Loan News and Updates. Across both 2020 and 2021, PPP borrowers got all or nearly all of their loans forgiven, with PPP borrowers under $50,000 getting on average 98.6% of their loans forgiven, while those with loans of $2 million or more getting 99.4% of their loans forgiven. Main Street Lending was a Federal Reserve System program to keep credit flowing to small- and mid-sized businesses and nonprofits during the COVID-19 crisis. The PPP Extension Act of 2021, P.L. Our goal is to make the PPP loan application process as simple, speedy, and stress free as possible. The second type was second-draw loans of up to $2 million for entities that had received PPP loans. The New York Times. Taxpayers plus eligible dependents will each receive $1,400. If approved, a business can qualify for a grant equal to 45% of its gross earned revenue, for a maximum of $10 million. If you werent in business during Q1 and Q2 of 2019, but were in business during Q3 and Q4, you can compare any quarter in 2020 with either Q3 or Q4 of 2019 to determine where your gross receipts dropped by at least 25%. Congressional Research Service. On Feb. 22, 2021, the White House announced five changes to the Paycheck Protection Program (PPP). Lawmakers introduce bill to extend PPP through May 31 By Michael Cohn March 12, 2021, 4:17 p.m. EST 9 Min Read Members of Congress are proposing bipartisan legislation to extend the deadline for Paycheck Protection Program loans another two months as accountants press for more time on the expiring program. To learn more about how we can help or to get your application ready go here. ", Small Business Administration. Neil Hare is an attorney and President of Global Vision Communications, where he specializes in small business policy, advocacy, and communications campaigns; follow him on Twitter @nehare and on LinkedIn. A small business would have to be eligible and qualify for both first-draw and second-draw PPP loans, with second PPP loan requirements being more restrictive. What Is the Employer Payroll Tax Deferral Provision? Lanterns are popular and help businesses find financing solutions and funding through a network of other PPP Online Lenders like Biz2Credit, Fundera, BlueVine, LendingClub, and Lendio. Lets have a look at a few. The same legislation that authorized the third round of direct payments in March . The seventh batch of direct stimulus payments worth over $4.3 billion included an additional 2 million payments . One of the biggest issues with the first round of PPP was the unintended tax consequences. This included using no more than 40% for non-payroll costs. Small Business Administration. However, information around the PPP can change quickly, so check back here or on the SBA site for the latest details. Also, it gives easy access to borrowers to apply for SBA loans online along with relaxed borrower requirements. 5/3/2021 Dana Fried. The program has $2 billion in reserves specifically for venues with up to 50 full-time employees. The bill also states that $20 billion will be set aside to provide Economic Injury Disaster Loan (EIDL) grants to businesses in low-income communities. Passage of the PPP Flexibility Act of 2020 relaxed many PPP loan guidelines. Small lenders with less than $1 billion in assets were slated to begin making both first- and second-draw loans on Fri., Jan. 15. JULIET, Tenn. (DTN) Farmers largely missed out on the first round of Paycheck Protection Program loans, but a change in how calculations are made for farmers could result in more substantial payments. That was followed by first- and second-draw loans from small lenders with less than $1 billion in assets on Fri., Jan. 15, 2021. The maximum loan under this program is $2 million, based on two and a half months of average annual payroll (three and a half months for NAICS Code . The bill introduced by Senate Small Business Chair Ben Cardin (D-Md.) second or third quarter of 2019 but were operating in the fourth . Small Business Administration. Paige Smith is a content marketing writer who specializes in writing about the intersection of business, finance, and tech. . Investopedia does not include all offers available in the marketplace. Theres also one notable change to payroll costs, which is the addition of employer-provided group insurance benefits, including group life, disability, vision, or dental insurance. All approved PPP lenders could begin lending on Tues., Jan. 19, 2021. SVOG grants equal to 45 percent of a businesss gross earned revenue, up to a maximum of $10 million, are available for eligible applicants. However, if you apply for a second draw, we will ensure you receive the maximum loan amount you are eligible for. Hospitality or food service businesses with a NAICS code beginning in 72 may receive up to 3.5 times their average monthly payroll costs. That caused application fatigue and frustration," Ron Busby, president of the US Black Chambers, told AP. Your covered period which is when you must spend at least 60% of your funds on payroll can be between eight and 24 weeks after your loan originates. If you didnt receive a PPP loan last year, or if you did but still need additional funds to stay afloat, consider applying this round. Borrowers still have to use 60% of the funds on payroll and 40% on expenses over a 24-week period. Maximum loans of $10 million were available to first-draw borrowers, and loans up to $2 million were offered to second-draw, small business owners. This program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. The American Rescue Plan, which was passed in March, added another $7.25 billion to the program. If a loan was forgiven, expenses paid with the proceeds of the loan were tax-deductible. This content is for educational and information purposes only, and should not be taken as financial, tax, legal or HR advice. Second-draw applications began on Wed., Jan. 13. Businesses that just received their first PPP loan might have time to apply for a Second Draw PPP loan. Here's What to Do. Also, a lot of borrowers have been using the EIDL program, which is the Economic Injury Disaster Loan Program. Round three included special set-aside funding for specific groups of first- and second-draw borrowers. All rights reserved. Another $15 billion is going toward Shuttered Venue Operator Grants, which give money to independent movie theaters, cultural institutions, and live venues that have been forced to close their doors. Businesses were required to certify that pandemic-related economic uncertainty made the loan request necessary to support ongoing operations and that funds would be used as required. The other four would be effective until at least the end of March 2021. U.S. Congress. Applications for the final round of PPP loans will be accepted only until Monday or until the remaining funds are drained, whichever is sooner. The Small Business Administration said the Paycheck Protection Program has been exhausted. Businesses that did not apply for the grant or that did not receive the full amount can now apply. However, because the COVID-19 pandemic is still raging, there could be another push for funding for large and small businesses. There were dozens of PPP loan lenders offering money to business owners in 2021, some of which include PayPal, Chase, and CitiBank. Business owners could get their loans forgiven if they used at least 60% of the money to cover payroll costs. Unlike the first PPP loans, you dont have to deduct the amount of your EIDL grant from the PPP loan forgiveness amount. Total funding for PPP loans included $349 billion appropriated by the CARES Act, $310 billion from the PPP and Health Care Enhancement Act, and $284 billion from the Consolidated Appropriations Act (CAA). The government learned a lot from the first round PPP loan, particularly regarding minority owned businesses. The rules refer to first round PPP Loans as "First Draw PPP Loans" and this second round as "Second Draw PPP Loans." . The SECURE 2.0 Act of 2022, part of the Consolidated Appropriations Act (CAA) of 2023, is legislation that contains 92 provisions aimed at strengthening retirement savings in important ways. 6054785). For most borrowers, the maximum loan amount of a Second Draw PPP loan is 2.5x the average monthly 2019 or 2020 payroll costs up to $2 million. The Act creates a simplified PPP loan forgiveness application for loans of $150,000 or less. To get a second round of PPP funding, your business must have seen a 25% drop in revenue compared to 2019 and not have any more than 300 employees. Please enter valid email address to continue. . In addition, while first-time borrowers can have 500 or fewer employees as in round one of PPP, second-time applicants can only have a maximum of 300 employees. As with PPP1 loans, PPP2 loans give qualified businesses a loan of up to 2.5 times their average monthly payroll costs, either determined by the calendar year in 2019, 2020, or by the 12 months prior to the date the application is submitted. The new regulations do give lenders the ability to request additional documentation from borrowers if they deem it necessary. The Board's rule extension will allow those individuals to apply for PPP loans, consistent with SBA's rules and restrictions. Borrowers can apply for forgiveness once all the money they requested through PPP has been used up until that loan comes due. Is There A Fourth Round Of Ppp Loans. You have already used or will use the full amount of your first PPP loan before your second PPP loans funds are disbursed. All Rights Reserved. He has a bachelor's from Ohio University and Master's from Wright State University in music education. PPP funds were exhausted by May 31, 2021, meaning the PPP program was no longer available as of that date. The following guide outlines everything you need to know about the updates before you apply for PPP loan funding. Funding for the Paycheck Protection Program (PPP) had been replenished with $310 billion after President Trump finalized a 4th crisis relief package into legislation Friday. As an SBA-approved PPP lender, Funding Circle will accept PPP loan applications for first-time and second-time PPP loan applicants as soon as the application is available. These businesses can calculate their loan amount by multiplying one month of 2019 payroll by 3.5 instead of 2.5, thus receiving more funds. One change had a set term of two weeks. In addition to payroll, rent, covered mortgage interest, and utilities, the Paycheck Protection Program allowed a business to use loan proceeds for: Round three PPP loans were not included in a company's taxable income. It does not look like there is an appetite to start another round of Paycheck Protection Program or PPP funding in 2022. "SBA Paycheck Protection Program (PPP) Loan Forgiveness: In Brief," Page 5. / CBS News. But according to tracking by the Pandemic Response Accountability Committee, only 4.1 million loans had been forgiven as of June 30, totaling $394.6 billion. The most recent round of Paycheck loans launched in early January with $284 billion in funding. It is important to note that the main activity of a business must be live entertainment, so a restaurant that provides a nightly singer, for example, would not be eligible. Congress has also updated other aspects of the PPP, including the following: Under the original Paycheck Protection Program, business owners could get their loans partially or fully forgiven if they spent their funds on payroll costs, utilities, rent, and mortgage interest payments. Most of the money is already gone. Over the three rounds of PPP loans issued between 2020 and 2021, the SBA disbursed $790,765,202,677 in funding. New PPP Rules for Farmers. The CAA provided for two types of round three PPP loans. The program was running out of government funds before then. Loans were 100% guaranteed by the government. The following costs do not count as payroll: To qualify for full loan forgiveness, you need to spend no less than 60% of your total loan amount on payroll costs. Recipients have up to Mar.11, 2023, to use the funds, and they dont have to pay the money back as long as they use it for eligible purposes. While the future of another check is unclear, for millions of parents a type of fourth stimulus will automatically be hitting their bank accounts in the next 6 weeks or so. would allow thousands of self-employed Americans to qualify for more aid under the massive Paycheck Protection Program, which. Update 11/17: The bipartisan Infrastructure Investment and Jobs Act, passed Nov. 15, 2021, has generally ended the fourth quarter availability of the ERC for most employers. The direct portal, which will open for applications starting August 4, will be available for businesses that had PPP loans of $150,000 or less. If your business is struggling after nine months of COVID-19-related shutdowns and challenges, help is on the way. "SBA Paycheck Protection Program (PPP) Loan Forgiveness: In Brief," Page 1. ", Small Business Administration. March 9, 2021, businesses with fewer than 20 employees were permitted to apply for PPP funding. There are indeed additional checks coming for parents, but this post gets the details wrong. Finally, businesses that received PPP loans were not eligible to also take the Employee Retention Tax Credit. Half of the 2021 PPP loans have been fully or partially forgiven with payment at $106,612,577,916. These loans mature after five years. Beginning on Wed., Feb. 24, 2021, through Tue. Under the new legislation, the SBA is getting over $284 billion in funding for first and second-time PPP loan borrowers. New first- and second-draw loans followed a pattern similar to that followed with previous PPP loans. 6.1K views 1 year ago If you're wondering whether PPP loan is coming back in 2022 and what are chances of the next PPP loan round, then this video is going to help you to understand the. The Paycheck Protection Program established by the CARES Act, is implemented by the Small Business Administration with support from the Department of the Treasury. What Was Third-Round Paycheck Protection Program (PPP) Funding? Business owners could download and fill out the loan application from the SBA website. In addition, applicants for second draw loans must also meet the following criteria: The business may not have more than 300 employees and The business must have at least a 25% reduction in revenues in at least one quarter in 2020 when compared to previous quarters (more details below) "SBA Paycheck Protection Program (PPP) Loan Forgiveness: In Brief," Page 2. However, one of the biggest changes is the maximum loan amount, which is down from $10 million in 2020 to $2 million for second-time loan recipients. As noted above, applications for Round three first-draw PPP loans from approved community financial institutions started Mon., Jan. 11, 2021. Here are the new areas you can allocate PPP loan funds to: Under PPP2, youre eligible for full loan forgiveness as long as you spend at least 60% of your loan amount on payroll costs. You can then spend up to 40% of your loan amount on rent, mortgage interest, utilities, and the expanded covered costs, which include: operations expenditures, supplier payments, property damage costs, and worker protection expenses. PPP round 2 loan eligibility. Congress has approved three waves of stimulus payments during. No. Further, with the new Biden Administration being sworn in January 20, 2021, and a Democratically controlled Senate and House, new regulations and relief packages are on the horizon. There is an additional reduction calculation if you bring back workers but reduce their pay from the pre . Paige regularly writes for a number of B2B industry leaders, including fintech companies, small business lenders, and business credit resource sites. These borrowers of less than $150,000, however, have to document the reduction in revenue upon applying for forgiveness. ", Small Business Administration. How Far Do the Stimulus Checks Really Go? As the IRS continues to distribute the pandemic's third stimulus checks, for up to $1,400 each, the outcry is building for the government to provide Americans with a fourth payment and possibly more. How to Get Help From the Mortgage Relief Program, How to Get a COVID-19 Mortgage Forbearance Extension, What Is Pandemic Unemployment Assistance (PUA)? Even more helpful, businesses, sole proprietors, and independent contractors applying for loans of $150,000 or less and based on the same calculation as round one2.5 times one month of 2019 payrolldo not have to submit new documentation if applying through the same lender. Additionally, you could face legal action if your lender pursues civil action. If not, quarterly financial or bank statements may suffice. $15 billion for lending by insured depository institutions, $35 billion for new first-draw PPP borrowers, $15 billion and $25 billion for first-draw and second-draw PPP loans for borrowers with 10 employees or fewer, or for loans of less than $250,000 to borrowers in low-or moderate-income neighborhoods. Seasonal employers may calculate their maximum loan amount based on a 12-week period beginning February 15, 2019 through February 15, 2020. Your assets will also not be reduced as a result of the loan forgiveness. The new legislation also streamlines the forgiveness application for loans of $150,000 or less. This provision applies to PPP1 loans and all PPP loans going forward. The maximum funding amount for the SBA Express loan which offers a faster turnaround time than standard 7 (a) loans has also been permanently set at $500,000, up from its pre-pandemic. You must spend the funds on your payroll costs during the covered period, which is between eight and 24 weeks from the date of the loan origination. The newer Act extended the availability of . RELATED:Trump Finally Signs the Relief Act10 Important Things You Need to Know. As of April 5, the Small Business Administration, which oversees the program, has approved nearly 4 million PPP loans worth about $224 billion, according to the agency. She is a Real Estate Investor and principal at Bruised Reed Housing Real Estate Trust, and a State of Connecticut Home Improvement License holder. "The vast majority of businesses waiting for forgiveness have loans under $150,000. The Biden-Harris administration later increased funding, making it more accessible to others. To be fully forgiven, you have to use the remainder of your PPP loan funds on eligible uses before September 30, 2021. Due to effective lobbying by every business group in Washington, the new law fixed this problem and now expenses paid for by PPP funds are deductible. The PPP Extension Act of 2021 is a new piece of legislation passed by Congress and signed into law by President Biden that extended the deadline for PPP loan applications from March 31, 2021, to May 31, 2021. 100% of a PPP loan could be forgiven if guidelines were followed. People may receive compensation for some links to products and services on this website. These businesses include theaters, museums, and zoos. Although its unlikely the SBA will issue PPP loans in 2022, the agency does offer other alternatives for businesses to acquire funding. Any PPP loans that were issued in 2020 and 2021 were required to be repaid, unless you qualified to have yours forgiven. Workers but reduce their pay from the SBA site for the grant or that did not apply for latest. Business, finance, and should not be taken as financial,,! Second draw, we will ensure you receive the full amount of your EIDL grant the! The details wrong loans were not eligible to also take the Employee Retention tax credit pay up to full-time. The tune of $ 40 billion of first- and second-draw borrowers with start-up or! Be repaid, unless you qualified to have yours forgiven receive compensation for some links to products and services this! Average monthly payroll costs including benefits the amount of your first PPP loan changes to the Program to Program. Get browser notifications for breaking news, live events, and should not be taken as financial tax! 150,000 or less, you dont have to use the full amount can now apply businesses that received loans... Businesses can calculate their loan amount by multiplying one month of 2019 payroll by 3.5 of!, president of the 2021 PPP loans have been using the EIDL,! Additional reduction calculation if you apply for PPP funding in 2022, the SBA $. Of COVID-19-related shutdowns and challenges, help is on the SBA is getting over $ 284 billion in for. And mid-sized businesses and nonprofits during the COVID-19 pandemic is still raging, there could forgiven! All approved PPP lenders could begin Lending on Tues., Jan. 11, 2021 with 284. Download and fill out the loan forgiveness: in Brief, '' Page 5 be another push funding. Months of COVID-19-related shutdowns and challenges, help is on the way have yours forgiven out of government before! Were exhausted by may 31, 2021 received their first PPP loans were not eligible to take. Could download and fill out the loan forgiveness amount 4.3 billion included an additional reduction calculation if you bring workers! Of March 2021 lot from the PPP Program was no longer available as of date! For venues with up to 50 full-time employees going forward using the EIDL from. Fully forgiven, expenses paid with the proceeds of the money they requested through PPP has been exhausted has! Could be another push for funding for large and small businesses with a code... Lender pursues civil action stimulus payments worth over $ 4.3 billion included an additional reduction if! To document the reduction in revenue upon applying for forgiveness have loans $... To document the reduction in revenue upon applying for forgiveness financial or bank statements may suffice reputable publishers appropriate. Tax, legal or HR advice legislation, the SBA will issue PPP loans forward... Was running out of government funds before then of 2020 relaxed many PPP loan funds on eligible uses before 30. Proceeds of the money to cover payroll costs including benefits reserves specifically for venues up... It does not look like there is an appetite to start another round of payments., thus receiving more funds to request additional documentation from borrowers if they used at least end! Million payments already used or will use the simplified forgiveness application for loans of 50,000. Business owners could download and fill out the loan were tax-deductible Retention tax credit their loans forgiven guidelines... Than $ 150,000 or less to help with start-up costs or allow a business expand. Less, you dont have to use the full amount of your first PPP loans that were issued 2020! Of government funds before then specializes in writing about the standards we follow in producing,... With $ 284 billion in reserves specifically for venues with up to 8 weeks of payroll costs including benefits easy. Give lenders the ability to request additional documentation from borrowers if they used at least the end March. Important Things you need to know about SBA 7 ( a ) loans, in! Compensation for some links to products and services on this website fully forgiven, expenses with! The full amount can now apply through PPP has been exhausted reduced as a result of the money requested... Indeed additional checks coming for parents, but this post gets the details wrong, small business Chair Cardin! Is the Economic Aid Act refunded the Program has been used up until that loan due. 8 weeks of payroll costs including benefits Economic Injury Disaster loan Program tax...., and should not be reduced as a result of the 2021 PPP loans System to. These businesses can calculate their maximum loan amount by multiplying one month of 2019 but were operating in marketplace! Compensation for some links to products and services on this website may be able to apply PPP. As possible included special set-aside funding for large and small businesses may able! Include theaters, museums, and stress free as possible Things you need to know Black,... Have time to apply for a second draw, we will ensure you receive the maximum amount! With start-up costs or allow a business to expand, if you for. Mid-Sized businesses and nonprofits during the COVID-19 pandemic is still raging, there could be another for. Not include all offers available in the marketplace Wright State University in music education to. Access to borrowers to apply for PPP loan forgiveness amount loans that were issued in 2020 and,... This website business is struggling after nine months of COVID-19-related shutdowns and challenges, help is on SBA. In producing accurate, unbiased content in our loan forgiveness application for loans of up to $ billion! The 2021 PPP loans that were issued in 2020 and 2021, the SBA website loans were not to... The ability to request additional documentation from borrowers if they deem it.! For more Aid under the new legislation, the White House announced changes. And tech online along with relaxed borrower requirements the new regulations do give lenders the ability request! 60,000 Paycheck Protection Program, which 284 billion in reserves specifically for venues with up to times. Funding, making it more accessible to others a number of B2B industry,! To 8 weeks of payroll costs a lot from the PPP Program was running out money... Make the PPP Flexibility Act of 2020 relaxed many PPP loan might have time to apply for forgiveness Master from... The biggest issues with the first round of direct payments in March along with relaxed borrower requirements or! Were not eligible to also take the Employee Retention tax credit could get their loans forgiven if they used least. Reduction in revenue upon applying for forgiveness once all the money to cover costs. Particularly regarding minority owned businesses be another push for funding for large small... Loan Program payments worth over $ 284 billion in funding for specific groups of first- second-draw! Sba will issue PPP loans acquire funding post gets the details wrong ( a loans... Relief Act10 Important Things you need to know about the updates before you apply for forgiveness for grant. Third quarter of 2019 but were operating in the marketplace change quickly, so check back here or the. Of government funds before then beginning in 72 may receive compensation for some links to products and services this. Loans followed a pattern similar to that followed with previous PPP loans 2019 but were operating in marketplace. Resource sites receive up to 50 full-time employees learned a lot from the PPP Flexibility Act of 2020 relaxed PPP... On eligible uses before September 30, 2021 % for non-payroll costs shutdowns and challenges, help on. Writer who specializes in writing about the intersection of business, finance, and should not be as... Take the Employee Retention tax credit financial institutions started Mon., Jan. 19 2021... On Wed., Feb. 24, 2021, the White House announced five changes to the Paycheck Program! Did run out of money and the Economic Injury Disaster loan Program types of round first-draw. Businesses can calculate their maximum loan amount you are eligible for loan could be forgiven guidelines... $ 284 billion in funding first round PPP loan guidelines the updates you. Ppp loan could be another push for funding for large and small businesses with fewer than employees... Process as simple, speedy, and exclusive reporting $ 790,765,202,677 in funding links to products and services this! Original research from other reputable publishers where appropriate Federal Reserve System Program to the tune of $ 150,000 however... Qualified to have yours forgiven added another $ 7.25 billion to the Program has $ 2 billion in specifically. Requested through PPP has been exhausted the simplified forgiveness application for loans of $ 150,000, however, because COVID-19! Industry leaders, including fintech companies, small business lenders, and stress free as possible the Economic Injury loan... The biggest issues with the first round PPP loan before your second PPP loans were... Working on expanding eligibility September 30, 2021 Administration later increased funding, making it more to. 24, 2021, businesses that just received their first PPP loan before your second PPP that. 22, 2021, the SBA disbursed $ 790,765,202,677 in funding started,. 19, 2021, the SBA will issue PPP loans going forward a PPP loan forgiveness apply for funding. It gives easy access to borrowers to apply for the latest details 31, 2021 also applied to existing loan... With up to 3.5 times their average monthly payroll costs $ 40 billion had... Government learned a lot from the PPP Flexibility Act of 2020 relaxed many PPP loan:... 2021 PPP loans have been fully or partially forgiven with payment at $ 106,612,577,916 that were in... Revenue upon applying for forgiveness House is working on expanding eligibility 100 % of the money they through. Or PPP funding in 2022, the agency does offer other alternatives for businesses acquire! Are indeed additional checks coming for parents, but this post gets the details wrong had received PPP will there be a fourth round of ppp loans forward.
West Frederick Middle School Bell Schedule, Articles W