Westwind Capital

ITEM 5           FEES AND COMPENSATION
  A. Management Fees: WWC is compensated for money management services through quarterly
     management fees. Fees may be negotiated at WWC’s discretion. Fees are subject to applicable
     New Mexico gross receipts tax.

                   Equity                              Quarterly                       Annual

First $250,000                                           .375%                          1.50%

$750,000                                                 .3125%                         1.25%

$1,000,000                                               .25%                           1.00%

Over $10,000,000                                         .1875%                         0.75%

  Fixed Income/Treasury Management                     Quarterly                       Annual

$500,000                                              .1875%                            0.75%

Part 2A of Form ADV, Part 2                                                                   2026

$1,000,000                                              .150%                              0.60%

Treasury Management                                     .075%                              0.30%

*All cash, money market funds and bank sweep balances will be billed at the rate of the lowest fee-
paying asset unless otherwise specified.

**Accounts opened in prior years may be subject to previous fee schedules that were in effect at the
initiation of that account. Previous fee schedules may differ from the schedule disclosed above.

  B. Payment of Fees: Discounts to this schedule may be negotiated based on size, circumstances or
     limited investment mix such as fixed income only accounts. Fees are paid quarterly in arrears
     based upon the ending market value of the account on the last day of the quarter. Clients may
     choose to have fees automatically deducted from their account or to be billed separately.
     Management fees are based on total account value, inclusive of both realized and unrealized
     gains and losses. A full description of fees and services is provided in the FOCUS Account
     Management Agreement which is required to open an account. The fee arrangement may
     create an incentive for the adviser to make riskier or more speculative investments than would
     be made under a different fee arrangement. In order to mitigate this incentive, clients complete
     a risk assessment upon initiation of the account.

  C. Other Fees and Expenses: All programs may be subject to fees charged by fund administrators,
     custodians or brokerage firms. These charges are separate from management fees paid to
     WWC. WWC frequently uses investment products (options, mutual funds and exchange traded
     funds “ETFs”), custodians or brokerage firms to implement investment advisory programs. Most
     of these products and entities assess charges to recover their management fees, administrative
     fees, and sales charges. If the strategy is executed using mutual funds or ETFs, these charges are
     generally deducted from the performance of the product. Clients need to be aware that they
     will pay their proportionate share of these assessments as well as WWC’s advisory fee. Please
     review the prospectus carefully to determine the expenses for each specific investment product.
     WWC does not receive any compensation from mutual funds, ETFs, custodians or brokerage
     firms and WWC does not receive any compensation from transaction fees.

  D. Refunds and Contract Terminations: Fees are payable when services are performed or following
     the applicable billing period. Fees are based on assets under management at the end of the
     period adjusted for cash flows. Any client that enters into an agreement for services with WWC
     has five days after the date of the agreement to terminate the agreement without payment of
     fees. The client is still liable for any investment losses that exist at the time the client chooses to
     terminate the agreement. After this five-day period has expired, the client or WWC may
     terminate any agreements by notifying the other party in writing. Fees based on percentage of
     assets will be pro-rated to the date of termination. Since fees are billed in arrears, clients are

Part 2A of Form ADV, Part 2                                                               2026

      charged only for the period that the agreement is in effect. Accordingly, there are no advance
      fees subject to refund.

  E. Financial Planning Fees: The fees for financial planning services are negotiated between the
     Advisor and the client and will vary depending on the scope of the particular services desired.
     Fees may be charged on an hourly basis or as a fixed fee for the services. All fee arrangements
     are negotiable, and WWC and its advisors may agree to waive or reduce certain fees either on
     an ongoing or on a one-time basis. The client’s specific fees will be detailed in your Financial
     Planning Services Agreement and any pre-paid fees will be reimbursed on a pro-rata basis upon
     its termination.

  F. Other Compensation: WWC and its supervised persons do not accept compensation for the sale
     of securities or other investment products. WWC does not receive commissions, markups or
     trails from the products recommended in the FOCUS programs. Clients may purchase
     investment products that WWC recommends through other brokers or agents that are not
     affiliated with WWC.

ITEM 7        TYPES OF CLIENTS
   WWC primarily provides investment advice and money management services to individuals, trusts,
   retirement plans and pension plans. Generally, the firm has a minimum account policy of $100,000,
   but this amount is negotiable.