﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-26T13:11:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341641531</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SIELSCHOTT WALSH KEIFER REGULA &amp; SHERER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>711 DEAN AVE</AddressLine1Txt>
        <CityNm>LIMA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>458043210</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341432701</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARC 2ND HOUSING CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARC2</BusinessNameControlTxt>
      <PhoneNum>4192256285</PhoneNum>
      <USAddress>
        <AddressLine1Txt>546 S COLLETT ST</AddressLine1Txt>
        <CityNm>LIMA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45805</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRAD PERROT</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4192256285</PhoneNum>
      <SignatureDt>2026-05-26</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRACEY A REGULA CPA</PreparerPersonNm>
      <PTIN>P00746912</PTIN>
      <PhoneNum>4192222001</PhoneNum>
      <PreparationDt>2026-05-26</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://ARCALLENCOUNTY.ORG/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76317</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>76254</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>63</InvestmentIncomeAmt>
      <TotalRevenueAmt>76317</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8626</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>33945</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>10671</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53242</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23075</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>11267</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>34342</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24116</BOYAmt>
        <EOYAmt>20254</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>67110</BOYAmt>
        <EOYAmt>61873</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2281</BOYAmt>
        <EOYAmt>3257</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>93507</BOYAmt>
        <EOYAmt>85384</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>82240</BOYAmt>
        <EOYAmt>51042</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>11267</BOYAmt>
        <EOYAmt>34342</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>A CHARITABLE ORGANIZATION EXISTING PRIMARILY TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE LOW INCOME HOUSING FOR ELDERLY AND DISABLED PERSONS. THE ORGANIZATION OWNS AND OPERATES 7 UNIT LOW INCOME RENTAL HOUSING PROJECT TO PROVIDE LOW INCOME HOUSING. THE U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT (HUD) SUPERVISES AND REGULATES THE OPERATING METHODS OF THE PROJECT SUBJECT TO THE TERMS AND CONDITIONS OF A REGULATORY AGREEMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>44948</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>44948</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA RING</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KELLER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEREDITH FOSTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEIGH TAYLOR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM RING</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RASHAWNDA PERRY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD PERROT</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE VANDYNE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SWKRS CPAS INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>SWKRS CPAS INC</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>711 DEAN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>711 DEAN AVENUE</AddressLine2Txt>
          <CityNm>LIMA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45804</ZIPCd>
        </USAddress>
        <PhoneNum>4192222001</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>39127</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>83969</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73283</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56601</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76254</CurrentTaxYearAmt>
        <TotalAmt>329234</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>39127</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>83969</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73283</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56601</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76254</CurrentTaxYearAmt>
        <TotalAmt>329234</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>329234</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>77</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>194</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>220</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63</CurrentTaxYearAmt>
        <TotalAmt>668</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>77</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>194</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>220</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63</CurrentTaxYearAmt>
        <TotalAmt>668</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>39204</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84163</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73503</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56715</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76317</CurrentTaxYearAmt>
        <TotalAmt>329902</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99800</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99710</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 721 2,140 7,810 TOTAL 10,671</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 824 PREPAID EXPENSES AND DEFERRED CHARGES 0 2,433 2,281 0 TOTAL 2,281 3,257</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 82,240 6,235 SECURITY DEPOSIT 0 2,450 ADVANCE FROM AFFILIATE 0 32,009 MORTGAGE 0 10,348</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>A CHARITABLE ORGANIZATION EXISTING PRIMARILY TO PROVIDE AFFORDABLE HOUSING FOR ELDERLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE LOW INCOME HOUSING FOR ELDERLY AND DISABLED PERSONS. THE ORGANIZATION OWNS AND OPERATES 7 UNIT LOW INCOME RENTAL HOUSING PROJECT TO PROVIDE LOW INCOME HOUSING. THE U.S. DEPARTMENT OF HOUSING AND DEVELOPMENT (HUD) SUPERVISES AND REGULATES THE OPERATING METHODS OF THE PROJECT SUBJECT TO THE TERMS AND CONDITIONS OF A REGULATORY AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>