Values Added Financial LLC

Item 5 – Fees and Compensation

A, B The advisory fees we charge in connection with each of our advisory services are set forth
in this Item 5. Fees for all of our services are negotiable and materially different rates and fee
arrangements may be negotiated with individual clients due to factors such as complexity, the client’s
unique financial needs, relationships with other clients or employees of our firm, our expectation
of future assets under advisement/management, and any other factors we deem relevant.

Comprehensive Financial Planning and Investment Management

We offer comprehensive financial planning and investment management services to our clients. Our
fee has two components: one based on the size of the portfolio we manage for you and the other
is based on the complexity of your other financial planning needs.

Component 1:

We charge an annual Assets Under Management (“AUM”) Fee at a rate not to exceed 1.00% of the
market value of your account on the first $3 million of AUM, 0.75% on AUM from $3 million up
to $6 million, and 0.50% on AUM above $6 million. For example, the quarterly fee for a client with
AUM of $5 million is calculated as follows: (($3,000,000 x 1.00) + ($2,000,000 x 0.75%)) / 4 =
$11,250. Some legacy clients may pay a lower fee.

The annual fees are negotiable, prorated and, after the initial funding period, paid in advance on a
quarterly basis, and shall be prorated for any partial billing periods. The initial fee for new clients
will be prorated and billed in arrears at the end of the quarter or partial quarter, based on the value
of the account as determined by the custodian at the close of the quarter. That same value will be
used for the subsequent quarter’s billing, with fees to be paid in advance from that point going
forward. Our AUM Fees will be adjusted at the end of the period for mid-period net inflows and
outflows of capital to or from your accounts during any billing cycle. Fees for this service are
deducted directly from the client’s account at the custodian, and the client authorizes this direct
deduction. Clients may terminate this service at any time written notice. Upon termination, any

unearned fees are prorated and refunded to you.

When a Sub-Adviser is utilized, the Management Fees will be automatically debited from each Client
Account and remitted to the Sub-Adviser on a quarterly basis. For Client Accounts for which
Management Fees are not debited by the custodian, the Sub-Adviser will send the Adviser an invoice
on a quarterly basis setting forth the amount of the Management Fee owed for such period. Upon
reasonable request, the Sub-Adviser shall provide Adviser with such further information regarding
the calculation of the Management Fee. For accounts managed by the sub-adviser, the client fee will
be calculated (unless otherwise specified in a signed written agreement between the client and the
submanager) by averaging the daily account balance (using the closing market value) of each account
calculated over the prior calendar quarter, as set forth on the records maintained by the applicable
custodian. For Client Accounts opened or closed during the quarter, the average daily account
balance will be prorated for the number of days the account was open during the quarter. Clients will
authorize the Sub-Advisor services, terms and conditions, and fee amount by signing an
addendum to their client agreement that outlines the fee amount, terms, and conditions associated
with use of the sub-adviser.

Trust and Estate Planning Services may be included in the Investment Management Fee.

Component 2:

We charge a comprehensive financial planning fee that’s based on the needs of the client. Fees for
Comprehensive Financial Planning engagements are paid quarterly in advance and start at the annual
rate of $6,000 per individual, $8,000 for a couple, and $10,000 for business or rental property
owners. The annual fee is negotiable, will not exceed $80,000, and will be based upon clients’ specific
situations, the complexity of their needs, and the approximate value of held-away assets that are
advised upon but not directly managed on a discretionary basis. For clients whose AUM exceeds
$3 million during the quarter, the financial planning fee will be waived or reduced to ensure that it
does not exceed 1% of the market value of financial assets that Values Added Financial advises on,
but does not directly manage.

The specific Financial Planning Fixed Fee you will pay will be set forth in a written agreement entered
at inception and is based upon a variety of factors including, without limitation, your income level,
the nature and amount of your assets under our advisement, our expectation of the time and
resources required to provide you with services, and the complexity of your financial situation. Trust
and Estate Planning Services may be included in the Comprehensive Financial Planning fee.
Our Comprehensive Financial Planning Fees may be adjusted upwards or downwards in Renewal
Years based upon changes in your financial circumstances and needs, if any (see below), and other
factors. Changes in our Financial Planning Fee will only take effect upon your written acceptance of
such changes . In no event will Values Added Financial require prepayment of more than $1,200 in
fees per client, six months or more in advance. Clients may terminate this service at any time with

written notice. Upon termination of this service, any unearned fee will be prorated and returned to
you. Fees for Comprehensive Financial Planning services are deducted directly from the account at
the custodian if agreed to by the client and otherwise are invoiced to the client and may be paid by
check or another mutually agreeable electronic payment method (EFT, credit card, online platform,
etc.). Any fees paid by credit card may be subject to a convenience fee equal to the payment
processing charge Values Added Financial incurs.
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Item 7 – Types of Clients

Values Added Financial typically provides advisory services to individuals, high-net-worth
individuals, trusts, estates, pension and profit-sharing plans, charitable organizations, partnerships,
corporations, and other business entities. The firm values serving a diverse range of clients and
therefore strives to work with people from different walks of life. As such, there is no minimum
net worth or asset requirement to become a client. As discussed above, the specific relationship
advisory relationship and fee applicable to each client’s account is based upon the client’s unique
financial circumstances.