John W Brooker & Co CPAS PC

ITEM 5 FEES AND COMPENSATION

Investment Management Fees
Brooker Wealth requires a minimum account size of $100,000 but may waive this requirement in its
discretion. Multiple client accounts are aggregated to meet this minimum.

The Firm’s compensation is solely from fees paid directly by clients. The firm does not receive
commissions based on the client’s purchase of any financial product. No commissions in any form
are accepted. No payments are received from custodians/ broker-dealers based on client
securities transactions (“soft dollar benefits”).

Assets under the direct management of Brooker Wealth are held by independent custodians in
the client’s name. Brooker Wealth does not act as a custodian of client assets.

For its investment management clients, Brooker Wealth charges a fee based on a percentage of
the market value of the investments held in each client’s accounts. All assets in the accounts are
included in the fee assessment computation unless specifically identified in writing for exclusion.

The management fee is billed quarterly, in advance, and prorated for accounts established or
terminated at times other than the start of the quarter. The management fee is based on the
value of the assets as of the last day of the prior quarter. Market values are derived from
recognized and independent pricing sources provided by the custodian of the client’s account.

   Value of Account Assets                                                    Annual Fee Rate
   On the market value of Account up to $2,000,000                            0.75%
   On the market value of Account above $2,000,000 up to $3,500,000           0.60%
   On the market value of Account above $3,500,000 up to $5,000,000           0.50%
   On the market value of Account above $5,000,000 up to $10,000,000          0.40%
   On the market value of Account above $10,000,000                           0.25%

General Fee Disclosures
The Firm does not assess fees related to termination of an advisory relationship but will be entitled
to all management fees earned up to the date of termination.

Brooker Wealth believes its fees are competitive with those fees charged by other firms for
comparable services. However, comparable services may be available from other sources for
lower fees than those charged by Brooker Wealth. Principals of Brooker Wealth are not charged
fees on either their personal investment accounts or accounts of family members that are
managed by Brooker Wealth.

Fees charged to clients by custodians, executing brokers or issuers such as brokerage commissions,
custodial charges and asset specific fees such as those charged by mutual funds or money market
funds for fund management/administration are not included in the above fees.

The client’s fee is determined in accordance with the above standard fee structures, with
exceptions negotiated on a case-by-case basis at Advisor’s discretion. Any deviations from the
standard fee structure are based upon a number of factors including the amount of work
involved, the amount of assets placed under management and the attention needed to manage
the account. Services provided for the above fees are for investment advice and quarterly
reporting of asset holdings, valuations, and performance reviews.

Clients are invoiced in advance at the beginning of each calendar quarter. Clients customarily
authorize Brooker Wealth to deduct its quarterly investment advisory fee directly from the client’s
custodial account. This authorization is granted under the terms of the client’s signed investment
management agreement and the client’s instructions to the custodian. It is the client’s
responsibility to verify the accuracy of the fee calculation, as the custodian will not determine
whether the fee is properly calculated. Any discrepancy in fees should be communicated
immediately to Brooker Wealth within 30-days of the billing date.

Fund and ETF Disclosures
Mutual funds and ETFs are investment vehicles and the investment strategies, objectives, and
types of securities held by such funds vary widely. In addition to the advisory fee charged by
Brooker Wealth, clients pay indirectly for the expenses and investment management fees charged
by the funds in which their assets are invested.

All such funds incur operating expenses in connection with the management of the fund.
Investment funds pass some or all of these expenses through to their shareholders (the individual
investors in the funds) in the form of management fees. The management fees charged vary from
fund to fund. In addition, funds charge shareholders (individual investors in the funds) other types
of fees such as early redemption or transaction fees. These charges also vary widely among funds.
As a result, clients will still pay management fees and other, “indirect” fees and expenses as
charged by each mutual fund (or other pooled investment vehicle) in which they are invested.

Clients are provided a copy of a fund prospectus for each fund in which they invest by their
custodian or by the fund sponsor rather than by Brooker Wealth. As required by law, a prospectus
represents the fund’s complete disclosure of its management and fee structure. Also, fund’s
prospectus can be obtained directly from the fund.

Bond Disclosure
Clients whose assets are invested in bonds purchased directly from an underwriter may pay a
sales credit or sales concession to the underwriter on the trade (in lieu of a brokerage
commission) ranging from 0% - 2% of the par value of the bond.

Financial Planning and Financial Consulting Fees
For its financial planning and other hourly consulting services, Brooker Wealth charges an hourly
fee of between $200 and $275. Administrative support fees are billed at $75 to $125 per hour. A
fee range is quoted for the initial analysis based on estimated time. Fees are payable pursuant to
progress billings on a monthly basis. Following the completion of the initial financial plan or other
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ITEM 7 TYPES OF CLIENTS

Brooker Wealth provides investment management services to individuals, high net worth
individuals, families, trusts, charitable foundations, and employer sponsored pension and profit-
sharing                                                                                   plans.

Clients are required to execute a written investment advisory agreement with Brooker Wealth
Management when establishing an investment advisory relationship.