What is the noun for Mrs Smith will loan whomever needs it money for lunch?

In the sentence "Mrs. Smith will loan whomever needs it money for lunch," there are three nouns: "Mrs. Smith," "money," and "lunch"; there are two pronouns: "whomever" and "it." The "whomever" should be changed slightly to "whoever," since "whoever" is the subject of the clause "whoever needs it." It is true, certainly, that "whoever needs it" functions as the object of the verb "will loan" and, thus, of the entire sentence; nevertheless the object case marker "-m" need not be added to the Word "whoever." (This question perplexed me and my grammar-conscientious 8th-grade history teacher, but I've since figured it out.)

If that's not what the question was about, I'm not sure I understand it. If you want to collapse "whoever needs it" into one noun, I suppose you could look for one noun to do that, but it's not necessary.