Index Fund Advisors Inc

Item 5: Fees and Compensation

Investment Advisory and Wealth Services

Our maximum fee for investment advisory and wealth services is based on a percentage of your
assets we manage and is set forth in the following fee schedule:

     Assets Under Management             Annual Fee is Billed      Annual Fee
                                         Quarterly as Follows
     First $500,000                      0.2250%                      0.90%
     Next $500,000                       0.1875%                      0.75%
     Next $1,000,000                     0.1500%                      0.60%
     Next $2,000,000                     0.1125%                      0.45%
     Next $2,000,000                     0.0750%                      0.30%
     Next $4,000,000                     0.0625%                      0.25%
     Next $10,000,000(+)                 0.0500%                      0.20%

The fee schedule results in a blended fee for assets over $500,000. For example, the blended
annual fee for $1,000,000 is 0.825% (the First $500,000 at 0.90% and the Next $500,000 at
0.75%). IFA includes related accounts when determining asset level for the calculation of
advisory fees.

Our annual investment advisory fees are billed quarterly and payable three months in advance
and are based upon the value of assets held in the account (including cash, cash equivalents,
dividends, and accrued interest) on the last trading day of the month immediately prior to the
three-month period. You will not be billed until you have signed our Client Agreement,
completed our Risk Capacity Survey (“RCS”), and completed the account opening/transfer
process. (Retirement Plan clients require a signed Investment Policy Statement rather than the

Index Fund Advisors, Inc.                                                              March 25, 2026
Form ADV Part 2A

Risk Capacity Survey.) Fees for portfolio management services and Wealth Services are
calculated based on the first day assets of any kind appear in an account IFA is authorized to
manage. Fees are payable three months in advance and are based upon the value of assets held
in the account on the last trading day of the month immediately prior to the three-month billing
period, subject to the adjustments described below. Our advisory fee is negotiable at the sole
discretion of IFA. Therefore, IFA has clients that are charged advisory fees that are lower than
what is reflected herein. The advisory fee charged to a client is outlined in their client agreement
with IFA. IFA has given discounts for families, groups, associations, and for competitive
reasons. As stated in our Client Agreement, we will deduct our fee directly from your account
through the qualified custodian holding your funds and securities. Further, the qualified
custodian will deliver an account statement to you at least quarterly showing all disbursements
from your account. Although IFA believes its advisory fees are competitive, clients should be
aware that lower fees for comparable services may be available from other sources. In addition,
IFA has the discretion to and has lowered its advisory fees, thereby providing a discount, if and
when an investment adviser representative leaves IFA. This may serve as an incentive for the
client to remain with IFA, as such discounts could result in a substantial savings in advisory fees.

Fees quoted do not include brokerage commissions, transaction fees, or any other fees which are
charged directly to the Client’s account by the custodian or the mutual fund company at the time
of trade or otherwise, certain deferred sales charges on previously purchased mutual funds
transferred into the account, other transaction related fees, IRA and, interest charged on margin
borrowing, interest charged on debit balanced, “spreads” imposed by brokers and dealers
representing implicit transaction costs, commissions and transfer taxes. Information regarding
fees or charges assessed by any mutual funds held in a client account is available in the
appropriate prospectus. The fees set forth herein are for investment advisory services and
Wealth Management services only and do not include any other professional services which may
be necessary or advisable to implement the recommendations made by IFA. For example, IFA
will not provide legal advice nor prepare any legal documents for the implementation of Client’s
investment plan.

Retail client’s account assets are held at one of two custodians. They include Charles Schwab,
and Fidelity. Retirement Plan account assets are held at numerous custodians, in addition to these
two custodians. In addition to the fees charged by us, there are transaction charges involved
when purchasing and selling securities in client accounts, which are charged by the custodian. A
written confirmation of each transaction including all transaction charges will be sent by the
custodian to the client immediately following execution of each transaction. Please refer to Item

Item 7: Types of Clients

Investment Advisory and Wealth Services

We offer discretionary investment advisory services to individuals and institutions, including,
endowments, foundations, pension and profit-sharing plans, trusts, estates, charitable
organizations, corporations, and other business entities.

If a client’s account is a pension or other employee benefit plan governed by the Employee
Retirement Income Security Act of 1974, as amended (“ERISA”), IFA acknowledges that we are
qualified to serve as a discretionary investment manager and will accept fiduciary status to
certain plans under Section 3(38) of ERISA. In this capacity, the plan’s sponsor or those who
would otherwise be responsible for selecting and monitoring the plan’s investment options are
allowed to delegate these fiduciary duties to IFA. In providing our investment management

Index Fund Advisors, Inc.                                                           March 25, 2026
Form ADV Part 2A

services, the sole standard of care imposed upon us is to act with the care, skill, prudence and
diligence under the circumstances then prevailing that a prudent man acting in a like capacity
and familiar with such matters would use in the conduct of an enterprise of a like character and
with like aims.

IFA will provide certain required disclosures to the “responsible plan fiduciary” (as such term is
defined in ERISA) in accordance with Section 408(b)(2), regarding the services we provide and
the direct and indirect compensation we’ve received by such clients. Generally, these disclosures
are contained in this Form ADV Part 2A, the client agreement and in separate ERISA disclosure
documents, and are designed to enable the ERISA plan’s fiduciary to: (1) determine the
reasonableness of all compensation received by IFA; (2) identify any potential conflicts of
interests; and (3) satisfy reporting and disclosure requirements to plan participants.

In general, we require a minimum of $100,000 to open and maintain an advisory account. At our
discretion, we may waive this minimum account size.