Atmos Advisory LLC

ITEM 5. FEES AND COMPENSATION

Atmos Advisory’s annual investment management fee is based upon a percentage (%) of the
market value of assets placed under the Firm’s management, including cash. Atmos Advisory, in
its sole discretion, is authorized to reduce its investment management fee based upon certain
criteria (i.e. anticipated future earning capacity, anticipated future additional assets, dollar amount
of assets to be managed, related accounts, account composition, negotiations with client, etc.). Fees
are generally waived for employee accounts. Additionally, certain of our Supervised Persons, in
their individual capacities, offer securities brokerage services and insurance products under a
commission fee arrangement.

Investment Management Fees

Atmos Advisory provides investment management services for an annual fee depending upon the
market value of the assets under management, as follows:

                             PORTFOLIO VALUE                   ANNUAL FEE
                               From $0 to $4,999,999               1.00%
                               $5,000,000 – $9,999,999             0.75%
                              $10,000,000 – $19,999,999            0.50%
                              $20,000,000 – $49,999,999            0.35%
                              $50,000,000 +                        0.20%

Effective July 1, 2022, Atmos Advisory changed its fee billing protocol from charging quarterly
fees in advance to charging quarterly fees in arrears. Our annual fee is based upon the market value
of the assets being managed by us on the last day of the previous quarter. The quarterly fee in any
given quarter will be adjusted for each deposit or withdrawal of $50,000 or more in that quarter.
The fee for the initial or final billing period will be prorated to charge the client only for the period
in which Atmos Advisory managed the account. Our annual fee is exclusive of, and in addition to
brokerage commissions, transaction fees and other related costs and expenses which are incurred
by the client.

Independent Manager Fees

When Atmos Advisory recommends, or client requests exposure to, an Independent Manager, the
investment management fee charged by Independent Manager(s) is separate from, and in addition
to, Atmos Advisory’s investment management fee. Fees for Independent Managers are detailed
separately in their Form ADV. Clients should be aware that in many cases, access to Independent

Managers is available directly without the involvement of Atmos Advisory, which would alleviate
the layering of fees.

ERISA (Other than Individual Retirement Accounts)

For discretionary 3(38) plans, the management fee for each billing period will be paid in arrears,
based upon the market value of the assets on the last day of the previous billing period, in
accordance with the fee schedule contained in the Agreement. The management fee for the initial
billing period will be prorated for such billing period and shall be based upon the initial market
value of the assets invested.

For non-discretionary 3(21) plans, the amount of the management fee is detailed in the Agreement.
The management fee for the initial billing period will be prorated for such billing period. The
policies and procedures of the third-party retirement or employee benefits plan platform provider
the plan uses will determine if the management fee is taken in arears or in advance, how the fee is
calculated (e.g., the value of the account at the end of the quarter, average value for the month,
etc.), and how the fee is handled in the case of a termination. Please see the Section 408(b)(2)
Letter applicable to your plan for additional information.

Fees Charged by Financial Institutions

As further discussed in response to Item 12 (below), Atmos Advisory generally recommends that
clients utilize the brokerage and clearing services of Charles Schwab & Co., Inc. (“Schwab”) for
investment management accounts.

Atmos Advisory will only implement its investment management recommendations after the client
has arranged for and furnished Atmos Advisory with all information and authorization regarding
accounts with appropriate financial institutions. Financial institutions include, but are not limited
to, Schwab, any other broker-dealer recommended by Atmos Advisory, broker-dealer directed by
the client, trust companies, banks etc. (collectively referred to herein as the “Financial
Institutions”).

Clients will incur certain charges imposed by the Financial Institutions and other third parties,
such as fees charged by Independent Managers, custodial fees, charges imposed directly by a
mutual fund or ETF in the Account, which are disclosed in the fund’s prospectus (e.g., fund
management fees and other fund expenses), deferred sales charges, odd-lot differentials, transfer
taxes, wire transfer and electronic fund fees, and other fees and taxes on brokerage accounts and
securities transactions.

Fee Debit Arrangements

Atmos Advisory’s Agreement and the separate agreement with any Financial Institutions authorize
Atmos Advisory or Independent Managers to debit the client’s account for the amount of Atmos
Advisory’s fee and to directly remit that management fee to Atmos Advisory or the Independent

Managers. Any Financial Institutions recommended by Atmos Advisory have agreed to send a
statement to the client, at least quarterly, indicating all amounts disbursed from the account,
including the amount of management fees paid directly to Atmos Advisory. In accordance with
applicable rules and regulations, the Firm also sends invoices to clients detailing the amount
debited for payment of the quarterly management fee.

For non-discretionary ERISA 3(21) plans, fees are not subject to fee debit arrangements but are
instead directed by the designated third-party platform.

Fees for Management During Partial Quarters of Service

For the initial period of investment management services, the fees are calculated on a pro rata
...

ITEM 7. TYPES OF CLIENTS

Atmos Advisory provides its services to individuals, pension and profit-sharing plans, trusts,
estates, charitable organizations, corporations, and business entities.

Atmos Advisory does not impose a minimum portfolio size or minimum annual fee. Certain
Independent Managers have the authority to, however, impose more restrictive account
requirements and varying billing practices than Atmos Advisory. In such instances, Atmos
Advisory will at times alter its corresponding account requirements and/or billing practices to
accommodate those of the Independent Managers.