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Posted April 21st, 2020 in Top Stories, Legal Insights with Tags , ,

COVID-19 Loan Options For Businesses and Nonprofits with More than 500 Employees

Some of the COVD-19 pandemic emergency loan programs limit eligibility to businesses and to nonprofits based on their size or other qualifications. Businesses or nonprofits with more than 500 employees are often left wondering what loans they can apply for, and which loans would be the best for their organizations and their needs.

Table 1 below summarizes the eligibility requirements of the potential loan options available for organizations with more than 500 employees, and Table 2 outlines the other loan terms. As the tables reveal, organizations with 500 or more employees may be eligible for more than one loan option; however, the loan requirements and restrictions vary. An organization will want to review the loan terms carefully to determine what makes the most sense for its business and current needs as a result of the pandemic.

The SBA announced that it is no longer receiving new loan applications for the Paycheck Protection Program and Economic Injury Disaster Loan program due to funding limitations. However, these loans may become available again if Congress enacts new legislation to further fund these programs.

Table 1 – Eligibility Requirements

Program Type and Loan Overview

Eligibility Requirements

Does an Organization with More Than 500 Employees Qualify?

Paycheck Protection Program (PPP)*

SBA forgivable loan used to cover payroll and related benefit costs.

*Currently not receiving new applications

Small businesses and charitable nonprofits operating on 2/15/2020:

  • with 500 or fewer employees (average part-time and full-time employees over the last 12 months) including its affiliates;

  • or meets the SBA Size Standards for the industry in which they operate.

A larger organization can only be considered if it had an average of fewer than 500 employees over the last 12 months, or if it meets the SBA size standards.

Economic Injury Disaster Loan (EIDL)*

SBA loan of up to $2 million to cover operating expenses during the pandemic. Initial advance of up to $10,000 is forgivable.

*Currently not receiving new applications

For-profit businesses in operation before 1/31/2020:

  • with 500 or fewer employees (average part-time and full-time employees over the last 12 months); 

  • or meets the SBA Size Standards for the industry in which they operate.

Certain nonprofit organizations in operation before 1/31/2020, including 501(c) entities, and certain 501(d) or 501(e) entities. However, religious institutions and organizations primarily engaged in lobbying or political activities are excluded. No size limitations for nonprofits.

A for-profit business can only be considered if it meets the same standards as the PPP, set forth above.

A nonprofit organization can only be considered if it meets the eligibility requirements of the EIDL program.  The size limits do not apply to nonprofits; however, specific nonprofits are excluded.

Main Street Lending Program

Two types of loans: (i) New Loans and (ii) Expanded Loans.

  • Loans between $1 million and $25 million

  • Four-year term with one year deferred

  • No loan forgiveness

Either (i) fewer than 10,000 employees, or (ii) less than $2.5 billion annual revenue

*The Federal Reserve Board, on 4/30, announced nonprofits are NOT eligible for the Program.

Yes

Assistance for Mid-Size Business Program

Payments are deferred for six months. Loan proceeds to be used to retain 90% of workforce at full wage and benefits.

Businesses and nonprofits with 500 to 10,000 employees that have not otherwise received adequate economic relief in the form of loans or loan guarantees provided under the CARES Act.


Yes

Table 2 – Comparison of Other Loan Terms

Paycheck Protection Program

Economic Injury Disaster Loan (EIDL)

Main Street Lending Program

Assistance for Mid-Size Business Program

Overview

The Program is geared towards preserving the viability of the entity through employee retention by covering payroll and related benefits costs.

The EIDL proceeds may be used to cover ordinary and necessary operating expenses and reductions in working capital.

A loan program created by the Federal Reserve to support lending to small and medium-sized businesses that were in good financial standing before the onset of the COVID-19 pandemic.

*The Federal Reserve Board, on 4/30, announced nonprofits are NOT eligible for the Program.

Largely undefined loan program to be created by the Treasury Department to fill the gap between the loans for smaller employers and the industry stabilization loans to big businesses. There are two types of loans: (i) New Loans and (ii) Expanded Loans.

Permitted Uses

  •  Salaries

  • Wages

  • Commissions or similar compensation

  • Cash tips or equivalents

  • Vacation

  • Parental, family, medical, or sick leave

  • Payment required for providing group health care benefits (including insurance premiums)

  • Payment of retirement benefits

  • Payroll taxes

  • Payment of interest on mortgage obligations

  • Rent

  • Utilities

  • Interest on pre-existing debt obligations

  • Fixed debts

  • Payroll

  • Accounts payable

  • Paid sick leave

  • Mortgage

  • Debt service

  • Other bills that an entity cannot pay as a result of the pandemic

  • Increased costs due to disrupted supply chain

Borrowers must make “reasonable efforts,” using the proceeds of the loan to maintain payroll and retain employees during the term of the loan.

To retain 90% of the workforce at full wages and benefits through 9/30/2020, and intention to restore 90% of the workforce in place on 2/1/2020.

Loan Amount

The lesser of $10 million or 2.5 times the average total monthly payroll costs from the one-year (look back) prior to the date of application.

Up to $ 2 million; however, the actual loan amount varies depends on the amount of economic injury.

Minimum of $1 million

Maximum loan size that is the lesser of (i) $25 million or (ii) an amount that, when added to the eligible borrower’s existing outstanding and committed but undrawn debt, does not exceed four times the 2019 earnings before interest, taxes, depreciation, and amortization (“EBITDA”).

Unspecified

Interest Rate

1%

2.75% for nonprofits and 4% for small businesses

Adjustable rate of SOFR + 250-400 basis points

Interest capped at 2%

Term

2 years

Up to 30-years. The repayment term will be determined by your ability to repay the loan.

4 years

Unspecified

Deferred Payments

Payments (principal and interest) are deferred for 6 months

Payments (principal and interest) are deferred for 1 year

Payments (principal and interest) are deferred for 1 year

Principal deferred for first 6 months (i.e., interest only due for first 6 months)

Forgiveness

The loan will be fully forgiven if the funds are used for payroll costs, interest on mortgages, rent, and utilities (at least 75% of the forgiven amount has to be used for payroll) if employers maintain employment for the 8 weeks after the origination of the loan, or rehire employees by June 30.

$10,000 Grant Advance forgiven (maximum of $1,000 per employee)

No

No

Collateral and Security

No collateral or personal guarantees required

Up to $200,000 can be approved without a personal guarantee. Amounts over that require a personal guarantee.

No collateral is required for loans of $25,000 or less. However, loans for more than $25,000 require giving the lender a security interest in business assets.

Not required for new loans.

Collateral for expanded loans will continue to be used to secure the expanded loan amount.

Unspecified

Fees

Neither government nor lenders will charge any fees

There are no upfront fees or early payment penalties charged by SBA

An origination fee of 100 basis points of the principal amount of the New Loan or the principal amount of the tranche for the Expanded Loan. The lender will pay a facility fee of 100 basis points of the principal amount of the loan. The lender may require the borrower to pay this fee.

Unspecified

Certification

Good-faith certification that the need for the loan is based on economic conditions; funds will be used to retain workers and maintain payroll or make mortgage, lease, and utility payments; and no duplicate application or receipt of funds for same purposes.

Self-certification under penalty of perjury that information on the EIDL application is true and accurate.

An eligible borrower will be required to certify that: (i) it will not use loan funds to repay other loan balances and will not seek to reduce or cancel its loans or lines of credit with any lender (other debt of equal or lower priority cannot be repaid during the term of the loan, except for mandatory principal payments); (ii) it requires the loan as a result of the impact of the COVID-19 pandemic, and that during the term of the loan, it will make “reasonable efforts” to maintain its payroll and retain its employees; (iii) it meets the applicable EBITDA ratio condition; (iv) it will comply with the distribution, stock repurchase and executive compensation restrictions set forth in the CARES Act; and (v) it is eligible to participate under the conflicts of interests rules.

Good-faith certification that the need is based on economic conditions; funds will be used to retain and restore employment; it won’t abrogate collective bargaining agreements; and it will remain neutral in union organizing efforts, among other things.

Restrictions on obtaining other loans

May only receive one PPP loan

Can receive an EIDL and a loan under the PPP if they are used for different purposes.

Can have an existing SBA Disaster Loan and still qualify for an EIDL disaster loan; however, the loans cannot be consolidated.

If obtained an EIDL or PPP, not prohibited from participating in Main Street program.

However, may only participate in one of the two Main Street facilities (New Loan or Expanded Loan).

Unspecified

Other Terms and Relevant Information

SBA longer accepting new applications based on available appropriation funds at this time

  • SBA no longer accepting new applications based on available appropriation funds at this time.

  • Approval can be based on credit score (no first-year tax returns are required).

  • Borrowers do not have to prove they could get credit elsewhere.

  • A nonprofit organization must allow the SBA to review its tax records.

  • Prepayment permitted without penalty.

  • Loans available until September 30, 2020.

Additional program information is forthcoming

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