The Heaton Hoppes Group LLC

Item 5: Fees and Compensation

Portfolio Management Services/Employee Benefit Plan Services

For clients who engage us for Portfolio Management Services or Employee Benefit Plan
Services our annual advisor fee is based on a client's total advised assets. Advised assets
generally consist of the client’s securities accounts on which we provide advice and/or
manage the assets. The annual fee applies as follows:

Advised Assets             Annual Fee (%)

First $600,000                    1.00%
Assets over $600,000              0.50%

Clients are billed at the end of each calendar quarter for one quarter of the annual fee. If
we only provide Portfolio Management Services for a part of the previous quarter, the
fees are prorated for the specific number of days the services were provided. If we only
provide Employee Benefit Plan Services for a part of the previous quarter, the fees are
prorated for only the months in which the services were provided.

Fees are calculated based on the value of the client’s account(s) at the end of the previous
quarter. The client’s custodian (brokerage firm holding the client’s assets for
safekeeping) serves as the primary pricing source for the valuation of the securities held
and provides the value of the account(s) to us. We have adopted procedures to handle any
pricing errors, adjustments or corrections that may occur.

After each quarter end, we provide clients with quarterly consolidated reports showing
the amount of our fee, the value on which our fee is based, and how the fee was
calculated. The custodian then deducts the fee directly from a client’s account and pays it
to us. As a part of their normal reporting, the custodian will show all amounts paid from a
client’s account, including our fees. We encourage our clients to verify the fee
Cedar Valley Wealth Advisors                                                           8

Cedar Valley Wealth Advisors                                                 March 20, 2026

computations and to compare our quarterly consolidated reports to the statements issued
by their custodian.

The following is an example of how our advisor fee is calculated:

Client A hires us to manage their investment portfolio beginning January 1. On March
31, the market value of their portfolio is $1,000,000. The fee for the first quarter will be
$2,000. The quarterly fee is calculated as follows: ($600,000 x 1.00%) + ($400,000 x
0.50%) = $8,000. $8,000 / 4 quarters = $2,000.

Although there is no minimum account size required, we do require a minimum quarterly
fee of $1,500. Our fee will never exceed 3.00% of a client's assets under management per
annum.

Along with our advisory fee described above, we may also charge a one-time
administrative fee not to exceed $1,000. This fee is based on each client’s individual
circumstances and reflects the time required to establish new accounts and to transfer in
assets. The fee is determined and charged following the establishment and funding of
new accounts.

All individual or small business clients retaining us for Portfolio Management Services
will receive financial planning and advice as a part of the above-stated fee. Participant-
directed employee benefit plans and other businesses or foundations will receive other
similar planning advice applicable to such entities such as investment policy development
and employee seminars as a part of the above-stated fee.

Retirement Account Portfolio Management – IRA Fiduciary Advisors
Services

For clients who engage us for Retirement Account Portfolio Management – IRA
Fiduciary Advisors services our annual advisor fee is based on a client's total advised
assets. Advised assets generally consist of the client’s securities accounts on which we
provide advice and/or manage the assets. The annual fee applies as follows:

Advised Assets                 Annual Fee (%)

First $400,000                 0.70%
Assets over $400,000           Service Generally Not Available

Clients are billed an annual fee, after the end of each calendar year. If we only provide
Retirement Account Portfolio Management - IRA Fiduciary Advisors services for a part
of the previous year, the investment management fees (but not the minimum) are prorated
for the specific number of days the services were provided. The investment management
fee is also pro-rated in final year for the period of service.

Cedar Valley Wealth Advisors                                                           9

Cedar Valley Wealth Advisors                                                March 20, 2026

Fees are calculated based on the value of the client’s account(s) as of the end of the
previous year. The client’s custodian (brokerage firm holding the client’s assets for
safekeeping) serves as the primary pricing source for the valuation of the securities held
and provides the value of the account(s) to us. We have adopted procedures to handle any
pricing errors, adjustments or corrections that may occur.

After each year end, we provide clients with annual reports showing the amount of our
fee, the value on which our fee is based, and how the fee was calculated. The custodian
then deducts the fee directly from a client’s account and pays it to us. As a part of their
normal reporting, the custodian will show all amounts paid from a client’s account,
including our fees. We encourage our clients to verify the fee computations and to
compare our annual consolidated reports to the statements issued by their custodian.

Although there is no minimum account size required, we do require a minimum annual
fee of $100. Combined fees (set up, investment management and a la carte services) for a
calendar year will not exceed 3.00% of the value of the account(s) as of December 31 of
that year.

Along with our advisory fee described above, we may also charge a one-time
administrative fee not to exceed $150. This fee would cover the set-up of one Traditional
...

Item 7: Types of Clients
We provide investment advisory services to individuals, pension and profit sharing plans,
trusts, and corporations. We will manage advisory accounts on a discretionary basis. As a
Registered Investment Advisor, Cedar Valley Wealth Advisors and our investment
professionals act as fiduciaries to our clients and prospective clients, when providing
investment advice. Cedar Valley Wealth Advisors and our investment professionals are
also fiduciaries under ERISA and the Internal Revenue Code, as applicable, with respect
to fiduciary investment advice provided to retirement investors.

Cedar Valley Wealth Advisors                                                           13

Cedar Valley Wealth Advisors                                                March 20, 2026

No Required Minimum Client Assets under Management

There is no minimum account size required for our services. As mentioned in Item 5:
Fees and Compensation, there is a minimum quarterly fee requirement of $1,500 for
Portfolio Management Services. For Retirement Account Portfolio Management – IRA
Fiduciary Advisors services, there is a minimum annual fee requirement of $100.