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        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>ADMINISTER THE UNITED STATES SMALL BUSINESS ADMINISTRATION'S 504 LOAN PROGRAM THROUGHOUT THE STATE OF OHIO, THE COUNTIES OF MONROE, LENEWEE, AND WASHTENAW IN MICHIGAN AND THE COUNTIES OF JAY, ALLEN, RANDOLPH, DEKALB, AND STEUBEN IN INDIANA.</Explanation>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>UPON COMPLETION A COPY OF THE FORM 990 IS PROVIDED TO EACH OF THE BOARD MEMBERS FOR REVIEW. BOARD MEMBERS ARE GIVEN A DEADLINE UPON WHICH COMMENTS MUST BE RECEIVED. AFTER THE REQUIRED DEADLINE HAS PASSED, ALL COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE ENTIRE BOARD. THE FORM 990 IS THEN SUBMITTED TO THE INTERNAL REVENUE SERVICE IN COMPLIANCE WITH FEDERAL AND BOARD REGULATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>AT EACH BOARD MEETING , ACTIVITY SINCE THE PREVIOUS MEETING IS DISCUSSED. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST IN ANY ACTIVITY, THEY ARE TO NOTE THAT INFORMATION IMMEDIATELY AND ABSTAIN FROM ANY POSSIBLE VOTE REGARDING THE MATTER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE ORGANIZATION LEASES ADMINISTRATIVE SERVICES FROM WEST CENTRAL DEVELOPMENT CORPORATION, AN UNRELATED CORPORATION. TERMS OF THE LEASE AGREEMENT ARE OUTLINED IN A WRITTEN AGREEMENT AND APPROVED BY THE SBA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>THE ORGANIZATION LEASES ADMINISTRATIVE SERVICES FROM WEST CENTRAL DEVELOPMENT CORPORATION, AN UNRELATED CORPORATION. TERMS OF THE LEASE AGREEMENT ARE OUTLINED IN A WRITTEN AGREEMENT AND APPROVED BY THE SBA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>LEASE EMPLOYEE EXPENSE 159,397 53,132 0</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WEST CENTRAL PSHIP REGIONAL 166 INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>915 WEST MARKET STREET SUITE C</AddressLine1>
          <City>LIMA</City>
          <State>OH</State>
          <ZIPCode>45805</ZIPCode>
        </AddressUS>
        <EIN>208986795</EIN>
        <PrimaryActivities>ODOD 166</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WEST CENTRAL BUSINESS SOLUTIONS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>915 WEST MARKET STREET SUITE C</AddressLine1>
          <City>LIMA</City>
          <State>OH</State>
          <ZIPCode>45805</ZIPCode>
        </AddressUS>
        <EIN>202398213</EIN>
        <PrimaryActivities>USDA IRP</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>