Kirk Capital Advisors LLC

Item 5 Fees and Compensation

Portfolio Management Services
Our fee for portfolio management services is based on a percentage of the market value of the assets
under management. The percentage is subject to negotation, depending on individual client
circumstances, but it will not exceed 1.5%.

The annual fee is billed and payable quarterly in arrears based on the value of your account on the last
business day of the quarter. If the portfolio management agreement is executed at any time other than
the first day of a calendar quarter, our fees will apply on a pro rata basis, which means that the
advisory fee is payable in proportion to the number of days in the quarter for which you are a client.

Generally, we require a minimum account size of $500,000 to open and maintain an advisory account
with our firm, and we typically charge a minimum annual fee in the amount of $5,000 to open and
maintain an advisory account. However, in our sole discretion, we may accept accounts that do not
meet our minimum account requirement or we may waive our minimum annual fee requirement.

We will deduct our fee directly from your account through the qualified custodian holding your funds
and securities. We will deduct our advisory fee only when you have given our firm written authorization
permitting the fees to be paid directly from your account. Further, the qualified custodian will deliver an
account statement to you at least quarterly. These account statements will show all disbursements
from your account. You should review all statements for accuracy.

For directly managed held-away accounts where it is impossible to directly debit the fees from these
accounts, those fees will be assigned to the client's taxable accounts on a pro-rata basis. If the client
does not have a taxable account, those fees will be billed directly to the client.

We do not require advance payments in excess of $1,200 for services not performed within six months
from the date of engagement. You may terminate the financial planning agreement by providing written
notice to our firm. You will incur a pro rata charge for services rendered prior to the termination of the
agreement.

Our agreement for services will continue in effect until terminated by either party upon written notice
to the other party. You will incur a pro rata charge for services rendered prior to the termination of the
agreement, which means you will incur advisory fees only in proportion to the number of days in the
quarter for which you are a client.

Financial Planning Services
We charge a negotiable hourly fee of $300 for financial planning services, which is due upon
completion of services rendered.

All terms of our engagement will be evidenced in the agreement that you sign with our firm.

Either party may terminate the agreement by providing written notice to the other party. You will incur a
pro rata charge for services rendered prior to the termination of the agreement.

Additional Fees and Expenses
As part of our investment advisory services to you, we may invest, or recommend that you invest, in
mutual funds and exchange traded funds. The fees that you pay to our firm for investment advisory
services are separate and distinct from the fees and expenses charged by mutual funds or exchange
traded funds (described in each fund's prospectus) to their shareholders. These fees will generally
include a management fee and other fund expenses. You will also incur transaction charges and/or
brokerage fees when purchasing or selling securities. These charges and fees are typically imposed by
the broker-dealer or custodian through whom your account transactions are executed. We do not
share in any portion of the brokerage fees/transaction charges imposed by the broker-dealer or
custodian. To fully understand the total cost you will incur, you should review all the fees charged by
mutual funds, exchange traded funds, our firm, and others. For information on our brokerage practices,
please refer to the Brokerage Practices section of this Brochure.

Upon client request, and where the client needs cash for a certain period of time, we may agree to
create margin by borrowing against the marginable value of the account. Additionally, and upon client
request, we may agree to create margin for purposes of purchasing additional securities. In such
instances, each client must sign a separate margin agreement before margin is extended to that client
account. Fees for advice and execution on these securities are based on the total asset value of the
account, which includes the value of the securities purchased on margin. While a negative amount
may show on a client's statement for the margined security as the result of a lower net market value,
the amount of the fee is based on the absolute market value. This creates a conflict of interest where
we have an incentive to encourage the use of margin to create a higher market value and therefore
receive a higher fee. The use of margin may also result in interest charges in addition to all other fees
and expenses associated with the security involved.

Item 7 Types of Clients
We typically offer investment advisory services to individuals and high-net worth individuals.

Generally, we require a minimum account size of $500,000 to open and maintain an advisory account
with our firm, but we may waive or lower this minimum requirement in our sole discretion. Additionally,
we may combine the account values of family members living in the same household to determine the
applicable advisory fee. For example, we may combine account values for you and your minor
children, joint accounts with your spouse, and other types of related accounts to meet the stated
minimum.

We also typically charge a minimum annual fee in the amount of $5,000 to open and maintain an
advisory account. At our discretion we may waive the minimum fee.

In light of our $5,000 minimum fee, and in instances where we accept accounts below our $500,000
minimum account requirement, under no circumstances will we charge a fee of or in excess of 3.00%
of assets under management.