New Horizon Financial Strategies, LLC (NHFS) offers initial and ongoing financial services, under separate agreements, which may include full service financial planning, limited financial planning, investment advisory services, investment advice involving securities, and investment advice not involving securities, all through consultations with clients. NHFS has been in business since 1/1/1996. As of January 1, 2023, the principal owners are Angela O’Neill and Kevin Tarnovski. Full Service Financial Planning Services NHFS provides full service, coordinated financial planning services to evaluate securities, taxes, estate planning, insurance, business planning, retirement planning, personal investments, financing options, cash flow, company benefits, and other financial aspects of a client’s situation. A written financial plan report is presented to the client to show their current situation, their goals and objectives, as well as various alternatives to show the client how to reach their goals. The fee paid for the plan is based upon the client’s current income and net worth as detailed in Item 5: Fees and Commission. Under rare circumstances, this fee may be negotiated at the discretion of the advisor. Investment Advisory Services NHFS offers investment advisory services entailing the management and monitoring of investment portfolios on a non-discretionary basis for its clients through Charles Schwab & Co., Inc. (“Schwab”) and American Funds Distributors, Inc. (“American Funds”), and on a discretionary basis for its clients through Schwab and American Funds, as well as recommend unaffiliated investment managers AssetMark. NHFS offers advice on various securities: equity securities; warrants; corporate debt securities other than commercial paper; commercial paper; certificates of deposit; municipal securities; investment company securities; United States government securities; options contracts on securities and commodities; futures contracts on tangibles and intangibles; interests in partnerships investing in real estate, oil and gas interests, leasing, mortgages, agriculture, and various other types of businesses. Investments owned by the client such as REITs, 529 plans, ETFs, and tax credit partnerships may also be included in the financial planning advice provided by NHFS. Clients may impose restrictions on investing in certain securities or types of securities, depending upon the investment manager. For example, clients may complete a Social Policy Questionnaire to indicate socially responsible investment strategies the client prefers, as well as specific companies, industries, or asset classes that the client would like targeted or avoided for their investment. See Item 5: Fees and Commission for additional fee information. NHFS assists the client in selecting appropriate investment objectives and asset allocation plans based on their individual needs and financial circumstances. NHFS monitors the portfolio to help achieve the agreed upon objective. NHFS offers investment strategies through the AssetMark Platform asset allocation system. For more information regarding the AssetMark Platform, refer to Appendix 1, AssetMark Platform Disclosure Brochure, Item 4. The minimum investment required in the AssetMark is generally $25,000 to $50,000 for Mutual Fund accounts, $100,000 for ETF Accounts; between $50,000 and $100,000 for Unified Managed Accounts, depending on the investment strategy selected for the account, and $100,000 for Privately Managed Portfolios and Unified Managed Accounts, as described in more detail in Appendix 1 of the AssetMark Platform Disclosure Brochure. Accounts below the stated minimums may be accepted on an individual basis at the discretion of the Platform Sponsor. In addition, NHFS uses the advisor as strategist capability through the AssetMark platform. These accounts may be non-discretionary or discretionary, and this service is available to other RIA’s. 4 | P a g e NHFS offers investment strategies through the NHFS Schwab Private Client Model Program. NHFS rebalances these accounts as needed using asset allocation models and in accordance with client’s risk tolerance. NHFS does exercise limited investment discretion, through Limited Power of Attorney, to exact trades as directed by the client, verbal or written. The execution of Limited Power of Attorney is established when a client acknowledges discretion by signing their initials on the new account application. Retirement Plan Services - NHFS offers retirement plan services to retirement plan sponsors and to individual participants in retirement plans. For a corporate sponsor of a retirement plan, our retirement plan services can include, but are not limited to, the following services: Fiduciary Consulting Services NHFS provides the following Fiduciary Retirement Plan Consulting Services:
• Investment Policy Statement Preparation. NHFS will help develop an investment policy statement. The investment policy statement establishes the investment policies and objectives for the Plan. The Plan Sponsor (client) will have the ultimate responsibility and authority to establish such policies and objectives and to adopt and amend the investment policy statement.
• Investment Selection Services. NHFS will provide the client with recommendations of investment options consistent with ERISA section 404(c).
• Investment Due Diligence Review. NHFS will provide the client with periodic due diligence reviews of the Plan’s reports, investment options and recommendations.
• Investment Monitoring. NHFS will assist in monitoring investment options by preparing periodic investment reports that document investment performance, consistency of fund management and conformation to the guidelines set forth in the investment policy statement and NHFS will make recommendations to maintain or remove and replace investment options.
• Default Investment Alternative Advice. NHFS will provide the client with nondiscretionary investment advice to assist them with the development of qualified default investment alternative(s) (“QDIA”), as defined in DOL Reg. Section 2550.404c-5(e)(4)(i), for participants who are automatically enrolled in the Plan or who otherwise fail to make an investment election. The client will retain the sole responsibility to provide all notices to participants required under ERISA section 404(c)(5).
• Individualized Participant Advice. Upon request, NHFS will provide one-on-one advice to Plan participants regarding their individual situations. For Fiduciary Consulting Services, all recommendations of investment options and portfolios will be submitted to the client for their ultimate approval or rejection. For retirement plan Fiduciary Consulting Services, the retirement plan sponsor

client or the plan participant who elects to implement any recommendations made by us is solely responsible for implementing all transactions. Fiduciary Consulting Services are not management services, and NHFS does not serve as administrator or trustee of the plan. NHFS does not act as custodian for any client account or have access to client funds or securities (with the exception of, some accounts, having written authorization from the client to deduct our fees). NHFS acknowledges that in performing the Fiduciary Consulting Services listed above that it is acting as a “fiduciary” as such term is defined under Section 3(21)(A)(ii) of Employee Retirement Income Security Act of 1974 (“ERISA”) for purposes of providing non-discretionary investment advice only. NHFS will act in a manner consistent with the requirements of a fiduciary under ERISA if, based upon the facts and circumstances, such services cause NHFS to be a fiduciary as a matter of law. However, in providing the Fiduciary Consulting Services, NHFS (a) has no responsibility and will not (i) exercise any discretionary authority or discretionary control respecting management of Client’s retirement plan, (ii) exercise any authority or control respecting management or disposition of assets of Client’s retirement plan, or (iii) have 5 | P a g e any discretionary authority or discretionary responsibility in the administration of Client’s retirement plan or the interpretation of Client’s retirement plan documents, (b) is not the “Administrator” of Client’s retirement plan as defined in ERISA. Non-Fiduciary Services Although an investment adviser is considered a fiduciary under the Investment Advisers Act of 1940 and required to meet the fiduciary duties as defined by the Advisers Act, the services listed here as non-fiduciary should not be considered fiduciary services for the purposes of ERISA since Advisor is not acting as a fiduciary to the Plan as the term “fiduciary” is defined in Section 3(21)(A)(ii) of ERISA. The exact suite of services provided to a client will be listed and detailed in the Qualified Retirement Plan Agreement. NHFS provides clients with the following Non-Fiduciary Retirement Plan Consulting Services:
• Participant Education. NHFS will provide education services to Plan participants about general investment principles and the investment alternatives available under the Plan. NHFS’s assistance in participant investment education will be consistent with and within the scope of DOL Interpretive Bulletin 96-1. Education presentations will not take into account the individual circumstances of each participant and individual recommendations will not be provided unless otherwise agreed upon. Plan participants are responsible for implementing transactions in their own accounts.
• Participant Enrollment. NHFS will assist the client with group enrollment meetings designed to increase retirement plan participation among employees and investment and financial understanding by the employees.
• Qualified Plan Development. NHFS will assist the client with the establishment of a qualified plan by working with them and a selected Third Party Administrator. If the client has not already selected a Third Party Administrator, we shall assist them with the review and selection of a Third Party Administrator for the Plan.
• Due Diligence Review. NHFS will provide the client with periodic due diligence reviews of their Plan’s fees and expenses and their Plan’s service providers.
• Benchmarking. NHFS will provide the client benchmarking services and will provide analysis concerning the operations of the Plan. We can also meet with individual participants to discuss their specific investment risk tolerance, investment time frame and investment selections. Securities and other types of investments all bear different types and levels of risk. Those risks are typically discussed with clients in defining the investment policies and objectives that will guide investment decisions for their qualified plan accounts. Upon request, as part of our retirement plan services, we can discuss those investments and investment strategies that we believe may tend to reduce these risks for a particular client’s circumstances and plan participants. Clients and plan participants must realize that obtaining higher rates of return on investments entails accepting higher levels of risk. Based upon discussions with the client, we will attempt to identify the balance of risks and rewards that is appropriate and comfortable for the client and other employees. It is still the clients’ responsibility to ask questions if the client does not fully understand the risks associated with any investment. All plan participants are strongly encouraged to read prospectuses, when applicable, and ask questions prior to investing. We strive to render our best judgment for clients. Still, NHFS cannot assure that investments will be profitable or assure that no losses will occur in their portfolios. Past performance is an important consideration with 6 | P a g e respect to any investment or investment advisor, but it is not necessarily an accurate predictor of future performance. NHFS will disclose, to the extent required by ERISA Regulation Section 2550.408b-2(c), to you any change to the information that we are required to disclose under ERISA Regulation Section 2550.408b-2(c)(1)(iv) as soon as practicable, but no later than sixty (60) days from the date on which we are informed of the change (unless such disclosure is precluded due to extraordinary circumstances beyond our control, in which case the information will be disclose as soon as practicable). In accordance with ERISA Regulation Section 2550.408b-2(c)(vi)(A), we will disclose within thirty (30) days following receipt of a written request from the responsible plan fiduciary or Plan Administrator (unless such disclose is precluded due to extraordinary circumstances beyond our control, in which case the information will be disclosed as soon as practicable) all information related to the Qualified Retirement Plan Agreement and any compensation or fees received in connection with the Agreement that is required for the Plan to comply with the reporting and disclosure requirements of Title 1 of ERISA and the regulations, forms and schedules issued thereunder. If we make an unintentional error or omission in disclosing the information required under ERISA Regulation Section 2550.408b-2(c)(1)(iv) or (vi), we will disclose to you the correct information as soon as practicable, but no later than thirty (30) days from the date on which NHFS learns of such error or omission. As of 9/22/2023, NHFS had $54,536,426 in assets under management on a discretionary basis and $6,934,359 on a non-discretionary basis.