Gibson Capital LLC

Item 5 - Fees and Compensation

A. Gibson is a fee-only investment advisor. We have a strict policy prohibiting the creation of proprietary
   investment products. We do not receive compensation from any investment vehicle. We have no
   soft dollar arrangements (see Item 12) with any money manager or broker-dealer. We receive fees
   solely from our clients and therefore are free from any potential conflicts of interest that other forms of
   compensation might create.

     We charge an asset-based fee for ongoing investment advisory services. We calculate the fee for
     each billing period based on the market value of the client's assets under management (AUM) as of
     the last day of the immediately preceding billing period. No fee is based on capital gains or capital
     appreciation of assets.

     Our basic fee schedule is:
        • .7% on the first $4,000,000 of assets
        • .5% on the next $4,000,000 of assets
        • .3% on the next $4,000,000 of assets
        • .2% on the excess over $12,000,000 of assets

     We maintain a separate eleemosynary fee schedule for applicable charitable accounts as follows:
        • .7% on the first $4,000,000 of assets
          •    .5% on the next $4,000,000 of assets
          •    .1% on the excess over $8,000,000 of assets

     We have a minimum AUM requirement of $3 Million to establish a new relationship. While the above
     fee schedule is not negotiable, we reserve the right to take certain clients who do not currently meet
     the AUM requirement. Further, some circumstances will result in a variation on our implementation of
     the basic schedules above. For example, a family relationship will, under certain circumstances, be
     aggregated for billing purposes, resulting in more advantageous billing tiers for their combined AUM.

     We monitor the amount of each of these client’s assets and will recommend a transition to our basic
     fee schedule when we believe it would be in the client’s best interest to do so.

     In addition to the fee schedules described above, we apply a separate fee schedule to certain clients
     that are qualified, participant-directed retirement plans. We design portfolio options for the plans
     within a structure that integrates custodial services with plan recordkeeping and administration,

  For this disclosure, our “client assets under management” figure differs from the “regulatory assets under management” figure
required for Item 5.F in Form ADV Part 1A. The figure we publish here does not include accounts for which we receive no
compensation and does include accounts for which we may not provide “continuous and regular supervisory or management
services” as strictly defined by the SEC.

 The definition of “discretionary basis” used here is consistent with the SEC definition in Form ADV Part 1. This broad definition
defines discretion as any situation where an LPOA exists and does not reflect additional restrictions placed on our discretionary
authority by a client via the IPS or Advisory Agreement.

Gibson Capital, LLC                                                                               March 12, 2026
Form ADV Part 2A                                                                                   Page 3 of 11

    performance reporting, participant changes in investment elections, option rebalancing, and other
    related services. The fee schedule for these qualified plans follows:
         • One time set-up fee of $5,000
         •    .50% on the first $5,000,000 of assets
         •    .25% on the next $35,000,000 of assets
         •    .15% on the excess over $40,000,000 of assets

    As described in Item 4.B., we may, from time to time, provide investment consulting services. Fees
    for these services are negotiable and may be charged on a flat-fee or hourly basis. We do not charge
    fees based on a share of capital gains or capital appreciation of assets.

B. Gibson’s clients generally authorize the custodian to accept instructions from us to directly debit our
   fees from their accounts on a quarterly basis. For accounts that are debited directly:
       • The client signs an authorization permitting our fees to be paid directly from the client's
           account held by an independent custodian or trustee.
         •    We send to the client an invoice showing the amount of the fee, the value of the client's
              assets on which the fee was based, and the manner in which the advisor's fee was
              calculated.
         •    The custodian or trustee agrees to send to the client a statement, at least quarterly, indicating
              all amounts disbursed from the account, including the amount of the advisory fees paid
              directly to us.
         •    We advise clients that they are responsible for verifying the accuracy of the fee calculation
              and that the custodian will not determine that the fee is properly calculated.

    Under some circumstances, we may agree to vary the payment method or frequency of billing. In
    general, we bill client fees in advance of services (see Item 5.D.).

    Qualified retirement plan clients may choose the manner and method of fee payment from these two
    payment options:
         •    Payment by the plan. The plan pays the advisory fees on a quarterly basis according to the
              terms of the plan’s recordkeeping service agreement. The recordkeeper collects the fee and
              remits payment to us. We charge these fees in arrears based on the market value of all
              billable plan accounts on the last day of the immediately preceding calendar quarter.
         •    Payment by the plan sponsor. We invoice the plan sponsor quarterly, in advance, based on
              the market value of all billable plan accounts as of the last day of the immediately preceding
              calendar quarter.
...

Item 7 - Types of Clients

Gibson provides investment advice to the following types of clients:
         •    individuals, including high net worth individuals
         •    pension and profit-sharing plans
         •    trusts, estates, and/or charitable organizations
         •    corporations and/or other business entities
         •    insurance companies