Windward Wealth Strategies Inc

Item 5 — Fees and Compensation
Discretionary Investment Management
Fees for discretionary investment management services are based on a percentage of assets
under management and are payable monthly in advance, in some cases quarterly in advance,
unless otherwise stipulated in writing. The annual rates provided below are applied to the market
value of investment capital including cash or its equivalent held for investment, as appraised by
the Adviser. Where client assets are invested in mutual funds, exchange traded funds, or other
third-party investment vehicles, the client may incur both a direct management fee payable to
the Adviser and an indirect management fee through the third-party investment. Where the
Adviser provides before fee and after fee performance, before fee performance includes all fees
(i.e., trading, custodian, advisory fees, etc.) incurred by the client other than the Adviser’s fee. No
fee increase will take effect without at least thirty days’ advance written notice to clients.
Unless the Adviser has permission from the client to debit automatically the client’s custodial,
banking or brokerage account(s), as the case may be, the Adviser will invoice each client for
services rendered.
The contractual relationship between the Adviser and its clients shall remain in force until
canceled by either party upon 30-days’ prior written notice. Unless a client specifically instructs
the Adviser to liquidate the client’s assets, the Adviser will not liquidate assets when notice of
termination is received from a client. In the event of termination by either party, any unearned
fees will be prorated back to the client.
                                           FEE SCHEDULE

         $2 Million or less                                          1.00%

         Over $2 Million to $5 Million                               0.85%

         Over $5 Million to $10 Million                              0.75%

         Over $10 Million                                            0.60%

         *All portfolio fees are subject to negotiation depending upon total value of
         assets managed, asset type, and servicing requirements.

Financial Planning
Fees for financial planning services are charged in one of two ways:

   •   As a fixed fee, typically ranging from $1,000-$3,500, depending on the specific service
       requested, the nature and complexity of the client’s circumstances, and the
       qualifications, training and experience of the individuals performing the service. Up to
       100% of this fee may be due upon signing the client agreement, with the balance due
       upon completion of services.
   •   On an hourly basis, ranging from $200-$400 per hour, depending on the nature and
       complexity of the client’s circumstances, as well as the qualifications, training and
       experience of the individual performing the work. An estimate for total hours will be
       provided at the start of the client relationship. Up to 100% of the estimated fee may be
       due upon signing the client agreement, with the balance (based on actual hours) due upon
       completion of services.

In both cases, Financial Planning services will be delivered within 6 months of signing the client
agreement and acceptance of the prepaid fee.

The contractual relationship between the Adviser and its clients shall remain in force until
canceled by either party upon 30-days’ prior written notice. Any collected but unearned fees for
these services will be promptly refunded to the client upon termination of the client agreement,
and any earned but unpaid fees will be due and payable.

Pension Consulting Services Fees
The rate for pension consulting services is 0.25% of the plan assets for which the Adviser is providing
such consulting services. These fees are negotiable. Fees are invoiced and billed directly to the client
and payable via cash, check or wire. Fees are paid quarterly in arrears.

Item 7 — Types of Clients
Description
The Adviser provides investment advisory services to corporations, pension and profit-sharing

plans, municipalities and other public institutions, foundations, trusts, pooled investment
vehicles, individuals and other separate accounts.

Account Minimums
The Adviser has a standard minimum account size of $250,000 for all accounts. Smaller accounts
may be accepted based upon a number of factors, including geographic considerations, related
account relationships, the number of clients with individual firms and support services provided
by other firms.