Solomon Hess SBA Management LLC

Item 5 – Fees and Compensation
 Solomon Hess establishes its compensation for the management of the Clients through its Operating or
 Investment Advisory Agreements with the Clients and Investor Members; the fees described in this
 section are not negotiable unless specified otherwise. The fee structures for each Client are described
 below:

Solomon Hess SBA Loan Fund
 Solomon Hess is paid a fee by the Solomon Hess SBA Loan Fund of up to 60 basis points (.60%) annually
 on the total, or gross assets within this Fund, calculated on a GAAP basis. This fee is paid quarterly, in
 arrears, and is subordinate to a specified preferred return (the “Preferred Return”). For example, if the
 Solomon Hess SBA Loan Fund underperforms in any given quarter, the management fee (60 bps) earned
 by Solomon Hess can be reduced potentially down to zero. Any amount of the management fee not
 collected as a result of underperformance of the Fund is not accrued but permanently waived.

 Solomon Hess also charges Solomon Hess SBA Loan Fund investors a 10 basis point (.10%) annual fee on
 invested capital if an investor requests targeted CRA credit. This 10 basis point fee on invested capital is
 not subordinate to the investors’ Preferred Return. As of December 31, 2025, 99.99% of the investors in
 the Solomon Hess SBA Loan Fund had requested targeted CRA credit. Solomon Hess earns no other fees
 associated with the Solomon Hess SBA Loan Fund. The above fees are paid quarterly, in arrears, via
 deduction from the Solomon Hess SBA Loan Fund’s accounts.

The Solomon Hess Opportunity Fund LLC
Solomon Hess earns a 0.50% fee on net assets under management. The asset-based management fee is
calculated as 0.50% on net assets and is paid quarterly in arrears. The 0.50% asset management fee is
deducted directly from the Funds’ accounts each quarter.
 The fees described above in this section are not negotiable.

The Solomon Hess IO Opportunities Fund LLC
Solomon Hess earns a 0.50% fee on net assets under management. The asset-based management fee is
calculated as 0.50% on net assets and is paid quarterly in arrears. The 0.50% asset management fee is
deducted directly from the Funds’ accounts each quarter.
 The fees described above in this section are not negotiable.

Other Fees
Assets owned by the Funds described above are held by qualified custodians, and fees for custodian
services are charged to the Funds. In addition, certain other costs and expenses are incurred by the Funds,
including audit and accounting fees, administrative service fees, legal fees, and miscellaneous other costs
involved in operating the Funds. These costs are charged directly to the Funds and will affect the overall
performance of the Funds.

 Neither Solomon Hess nor any of its supervised persons accept compensation for the sale of securities
 or other investment products.

Item 7 – Types of Clients
 Solomon Hess provides investment advice to pooled investment vehicles (the Funds or Clients) that
 Solomon Hess has established. These vehicles are capitalized by both US based depository institutions and
 individual accredited investors and qualified clients (collectively, “investors”). As Solomon Hess is the
 sponsor of the Funds we create, we do not have minimum account sizes for these Funds. All investors
 in the Funds are considered “qualified clients” and/or “accredited investors”.