Wherever they applied for one originally. Could have been a Big Bank (such was PNC), or a small local bank, or even straight through SBA themselves.

I worked on these loans and they were the most aggravating thing, the borrowers did not have to show any proof on how they used the PPP funds.

Many people who have businesses, I noticed gave themselves all of the funds and did not disperse it correctly through payroll. They gave themselves distributions through their K-1s in the amount of the loan. Wrong.

You didn’t even need an EIN number to apply, any willy nilly person who filed a schedule C during the previous tax year was eligible.