The Professional Financial Company LLC

Item 5: Fees and Compensation

A. Fee Schedule

Portfolio Management Fees

                                      From                  To                     Annual Fee
      First $800,000                   $0             $800,000                    1.5% (150 bps)
      Next $4,200,000            $800,001             $5,000,000                  1.0% (100 bps)
      Next $15,000,000           $5,000,001          $20,000,000                  0.75% (75 bps)
      Above that                             $20,000,001+                         0.50% (50 bps)

       The advisory fee is calculated using the value of the assets on the last
       businessday of the prior billing period.

Certain legacy clients have been waived into a prior fee schedule that differs from the fee schedule
described above; such clients should refer to their specific Investment Advisory Agreement for a
complete description of the applicable fee schedule.

Portfolio management fees are not negotiable. The final fee schedule is attached as Exhibit II of
the Investment Advisory Contract. Clients may terminate the agreement without penalty for a
full refund of PROFi’s fees within five business days of signing the Investment Advisory Contract.
Thereafter, clients may terminate the Investment Advisory Contract with 30 days’ written
notice.

Sub-adviser Fees

If a client portfolio includes a Sub-Advisor, then any Sub-Advisor fees will be charged directly to the
client. The Sub-Adviser fee may range from 0.05%-1.50% and will be based upon the value of client
assets as of the last day of the preceding quarter and deducted quarterly in advance from the Client’s
account(s) with the respective Sub-Adviser. These fees are separate and in addition to the annual
fees charged by PROFi.

Pension Consulting Services Fees

Asset-Based Fees

      $2000 fixed annual fee plus the assets under management fee

                Total Assets Under                          Annual Fee
                  Management
                    $0 - $2,000,000                              0.40%

             Next $2,000,001 - $10,000,000                       0.25%

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             Next $10,000,001 – And up                         0.10%

PROFi uses the value of the account as of the last business day of the billing period for the purpose of
determining the market value of the assets upon whichthe advisory fee is based.

Pension consulting fees are not negotiable. The final fee schedule is memorialized in the pension
consulting agreement. Clients may terminate the agreement without penalty fora full refund of
PROFi’s fees within 5 business days of signing the pension consulting agreement. Thereafter,
clients may terminate the pension consulting agreement with 30days' written notice.

Financial Planning Fees

The flat fee for financial planning services ranges from $500 to $25,000 depending on the
complexity of client situation.

Financial planning fees are not negotiable. The final fee schedule is memorialized in the financial
planning agreement. Clients may terminate the agreement without penalty for full refund of
PROFi’s fees within five business days of signing the Financial Planning Agreement. Thereafter,
clients may terminate the financial planning agreement with 30 days’ written notice.

B. Payment of Fees
Payment of Portfolio Management Fees

Asset-based portfolio management fees are either (a) withdrawn directly from the client's accounts
with client's written authorization or (b) invoiced and billed directly to the client on a quarterly basis;
clients may select the method in which they are billed. Fees are paid quarterlyin advance.

Payment of Pension Consulting Fees

Asset-based pension consulting fees are either (a) withdrawn directly from the client's accounts
with client's written authorization or (b) invoiced and billed directly to the client on a quarterly
basis; clients may select the method in which they are billed. Fees are paidquarterly in arrears.

Payment of Financial Planning Fees

Financial planning fees are paid via check, credit card, or wire, 50% in advance, but never more than
six months in advance, with the remainder due upon presentation of the plan.

C. Client Responsibility for Third-Party Fees
This brochure describes PROFi’s advisory services. Client accounts are responsible for the payment
of all third-party fees (i.e., custodian fees, commissions, brokerage fees, mutual fund fees, transaction
fees, etc.). Those fees are separate and distinct from the fees and expenses charged by PROFi. PROFi
may cover certain third-party fees for clients at our discretion. Please see Item 12 of this brochure
regarding broker/custodian.

D. Prepayment of Fees

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PROFi collects certain fees in advance and certain fees in arrears, as indicated above. Refunds
for fees paid in advance will be returned within thirty days to the client via checkor return deposit
back into the client’s account.
For all asset-based fees paid in advance, the fee refunded will be equal to the balance of the fees
collected in advance minus the daily rate* times the number of days elapsed in the billing period
and the 30 days’ notice of termination. (*The daily rate is calculated by dividing the annual asset-
based fee rate by 365.)

For flat fees that are collected in advance, the fee refunded will be prorated based on the amount
of work completed at the point of termination.

E. Outside Compensation for the Sale of Securities to Clients
Neither PROFi nor its supervised persons accept any compensation for the sale ofinvestment
products, including asset-based sales charges or service fees from the sale ofmutual funds.