This Disclosure document is being offered to you by Tandem Financial (“Tandem Financial” or “Firm”) about the investment advisory services we provide. It discloses information about our services and the way those services are made available to you, the client. Our Firm became a registered investment adviser in 2018 and is owned by Michael Franklin and Ryan Erickson. Michael Franklin is the Chief Compliance Officer. Ryan Erickson is the Chief Exec- utive Officer and Bradly Maddock is the Chief Investment Officer. We are committed to helping clients build, manage, and preserve their wealth. Our Firm provides services that help you achieve your stated financial goals. We will offer an initial complimentary meeting upon our discretion; however, investment advisory services are initiated only after you and Tandem Financial execute an Investment Advisory Agreement. INVESTMENT AND WEALTH MANAGEMENT AND SUPERVISION SERVICES Most of our accounts are managed on a discretionary basis. Discretionary basis means Tandem Financial can buy or sell securities without your approval within the expected investment risk al- location. Non-discretionary basis means we will consult with you before any securities are bought or sold. We may accept accounts with certain restrictions. We primarily allocate your assets among individual stocks, bonds, exchange-traded funds (“ETFs”), options, limited partnerships, mutual funds, private equity, private debt, cash, and other public securities or investments. All of which are considered asset allocation categories for the client’s investment strategy. Portfolios and strategies will be designed to meet your investment goals and risk tolerances. Once the appropriate portfolio strategy has been determined, portfolios are continuously and regularly monitored, and rebalanced based upon your individual needs and objectives. During personal discussions with you, we help determine your objectives, time horizons, risk tol- erance, and liquidity needs. This includes your prior investment history, as well as family compo- sition and background. We then create and manage your investments based on the stated objec- tives, risk tolerance and in most cases your financial plan. It is your obligation to notify us imme- diately if circumstances have changed with respect to your goals and risk tolerance. If a non-discretionary relationship is in place, we will present the recommendations and only upon your authorization will any action be taken on your behalf. We provide advice about positions and allocations held in your portfolios outside our direct man- agement. Typically, these are assets that are ineligible to be custodied at our primary custodian. Examples of these types of assets are variable life insurance policies, annuity contracts, and assets held in employer-sponsored retirement plans (ie., 401ks, 403bs, 457s) and qualified tuition plans (i.e., 529 plans). You are advised that our past performance is not a guarantee of future results. Certain market and economic risks exist that can adversely affect an account’s performance. This could result in capital losses in your account. DISCLOSURE REGARDING ROLLOVER RECOMMENDATIONS We are fiduciaries under the Investment Advisers Act of 1940 and when we provide investment advice to you regarding your retirement plan account or individual retirement account, we are also fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act MARCH 2024 | PAGE 4 and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. We have to act in your best interest and not put our interest ahead of yours. At the same time, the way we make money creates some conflicts with your interests. A client or prospect leaving an employer typically has four options regarding an existing retire- ment plan (and may engage in a combination of these options): (i) leave the money in the former employer’s plan, if permitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) rollover to an Individual Retirement Account (“IRA”), or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax conse- quences). Our Firm may recommend an investor roll over plan assets to an IRA for which our Firm provides investment advisory services. As a result, our Firm and its representatives may earn an asset-based fee. In contrast, a recommendation that a client or prospective client leave their plan assets with their previous employer or roll over the assets to a plan sponsored by a new employer will generally result in no compensation to our Firm. Our Firm therefore has an economic incen- tive to encourage a client to roll plan assets into an IRA that our Firm will manage, which presents a conflict of interest. To mitigate the conflict of interest, there are various factors that our Firm will consider before recommending a rollover, including but not limited to: (i) the investment op- tions available in the plan versus the investment options available in an IRA, (ii) fees and expenses in the plan versus the fees and expenses in an IRA, (iii) the services and responsiveness of the plan’s investment professionals versus those of our Firm, (iv) protection of assets from creditors and legal judgments, (v) required minimum distributions and age considerations, and (vi) em- ployer stock tax consequences, if any. Our Firm’s Chief Compliance Officer remains available to address any questions that a client or prospective client has regarding the oversight. MONEYGUIDE PRO ADVISOR PLATFORM Our Firm makes available to Clients the “MoneyGuide Pro” platform to provide periodic compre- hensive reporting services that can incorporate most of the Client’s investment assets, including those investment assets that are not part of the assets managed by our Firm (“Excluded Assets”). The Client and their other advisors that maintain trading authority, and not our Firm, shall be exclusively responsible for the investment performance of the excluded assets. Unless otherwise expressly agreed to in writing, our Firm’s service relative to the excluded assets is limited to reporting only. Therefore, we shall not be responsible for the investment perfor- mance of the excluded assets. Instead, the Client and the Client’s designated outside investment professional(s) maintain supervision, monitoring, and trading authority for the excluded assets. If our Client prefers, we’ll make recommendations as to any excluded assets. The Client has no obligation to accept the recommendation, and we shall not be responsible for any implementa- tion error (timing, trading, etc.) relative to the excluded assets. The Client may engage us under the terms and conditions of a Consulting or Investment Advisory Agreement between our Firm and the Client. MoneyGuide Pro Platform may also provide access to other types of information, including finan- cial planning concepts, which should not be construed as our Firm’s personalized investment ad- vice or recommendations. Without our assistance or oversight, we shall not be held responsible for any adverse results a Client may experience if the Client engages in financial planning or other functions available on the MoneyGuide Pro Platform. LEGACY MANAGEMENT SERVICES Our Firm may advise a Client about legacy

positions or other investments in Client portfolios. Cli- ents can limit or restrict our trading in these positions. MARCH 2024 | PAGE 5 FINANCIAL PLANNING Our Firm offers financial planning services, which involves preparing a financial plan covering spe- cific or multiple topics. We provide financial plans which may address one or several topics: In- vestment Planning, Retirement Planning, Estate Planning, Insurance Planning, Tax Planning, Edu- cation Planning, Portfolio Reviews, and Allocation Reviews. Unless otherwise agreed to in writing, the Client is solely responsible for determining whether to implement our financial planning recommendations. Our financial planning services do not in- volve implementing transactions on your behalf nor include active and ongoing monitoring or management of your investments or accounts. The Client must execute a separate written agreement if the Client elects to implement any of our investment recommendations through our Firm or retain our Firm to monitor and manage invest- ments actively. RETIREMENT PLAN SERVICES For employer-sponsored retirement plans with participant-directed investments, our firm pro- vides its advisory services as an investment adviser as defined under Section 3(21) of the Em- ployee Retirement Income Security Act of 1974, as amended (“ERISA”). When serving as an ERISA 3(21) investment adviser, the Plan Sponsor and Our Firm share fiduciary responsibility. The Plan Sponsor retains ultimate decision-making authority for the investments and may accept or reject the recommendations in accordance with the terms of a separate ERISA 3(21) Plan Sponsor Investment Management Agreement between Our Firm and the Plan Spon- sor. Under the 3(21) agreements, Our Firm provides the following services to the Plan Sponsor: § Screen investments and make recommendations. § Monitor the investments and suggest replacement investments when appropriate. § Provide a quarterly monitoring report. § Assist the plan sponsor in developing an Investment Policy Statement (“IPS”). § Recommend Qualified Default Investment Alternatives. § Recommend non-discretionary model portfolios. We can also be engaged to provide Plan Consulting Services. Plan Consulting Services include financial education to Plan participants, benchmarking the Plan services, education to fiduciary committee members, and monitoring the service provider. The scope of education provided to participants will not constitute “investment advice” within the meaning of ERISA and participant education will relate to general principles for investing and information about the investment op- tions currently in the Plan. We may also participate in initial enrollment meetings and periodic workshops and enrollment meetings for new participants. When serving as an ERISA 3(38) investment manager, the plan sponsor is relieved of all fiduciary responsibility for the investment decisions made by Tandem. Tandem is a discretionary invest- ment manager in accordance with the terms of a separate ERISA 3(38) Investment Management Agreement between Tandem and the plan sponsor. Tandem’s investment management is limited in that it has the discretion solely to replace funds in plan fund lineups and initiate the transfer of existing balances to the replacements without prior approval from the client. Tandem provides the following services to the plan sponsor: § Select the investments. MARCH 2024 | PAGE 6 § Monitor the investments and replace the investments and asset allocations when appropriate. § Provide an investment monitoring report at least annually. § Assist the plan sponsor in developing an Investment Policy Statement (“IPS”). § Provide a comprehensive fiduciary investment review designed to meet the Plan Sponsor's fiduciary responsibility and enhance the participant experience. This includes fiduciary education as requested by the Department of Labor (DOL). Our goal in identifying the plan’s investment options is to provide a range of options that will enable plan participants to invest according to varying risk tolerances, savings time horizons, or other financial goals. The plan’s investment options may include ETFs, CITs, mutual funds, model portfolios, or similar investment funds. The investment funds from which our Firm will select will be those that are available on the plan record-keeper’s investment platform. We provide Plan consulting services separately or in combination. Clients may choose to use any of these services as indicated in the Investment Advisory Agreement with our Firm. DISCLOSURE REGARDING ROLLOVER RECOMMENDATIONS A client or prospect leaving an employer typically has four options regarding an existing retire- ment plan (and may engage in a combination of these options): (i) leave the money in the former employer’s plan, if permitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) rollover to an Individual Retirement Account (“IRA”), or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax conse- quences). Our Firm may recommend an investor roll over plan assets to an IRA for which our Firm provides investment advisory services. As a result, our Firm and its representatives may earn an asset-based fee. In contrast, a recommendation that a client or prospective client leave their plan assets with their previous employer or roll over the assets to a plan sponsored by a new employer will generally result in no compensation to our Firm. Our Firm therefore has an economic incen- tive to encourage a client to roll plan assets into an IRA that our Firm will manage, which presents a conflict of interest. To mitigate the conflict of interest, there are various factors that our Firm will consider before recommending a rollover, including but not limited to: (i) the investment op- tions available in the plan versus the investment options available in an IRA, (ii) fees and expenses in the plan versus the fees and expenses in an IRA, (iii) the services and responsiveness of the plan’s investment professionals versus those of our Firm, (iv) protection of assets from creditors and legal judgments, (v) required minimum distributions and age considerations, and (vi) em- ployer stock tax consequences, if any. All rollover recommendations are reviewed by our Firm’s Chief Compliance Officer and remains available to address any questions that a client or prospec- tive client has regarding the oversight. We are fiduciaries under the Investment Advisers Act of 1940 and when we provide investment advice to you regarding your retirement plan account or individual retirement account, we are also fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. We have to act in your best interest and not put our interest ahead of yours. At the same time, the way we make money creates some conflicts with your interests. WRAP FEE PROGRAMS Our Firm does not sponsor or participate in Wrap Fee Programs. MARCH 2024 | PAGE 7 ASSETS As of December 31, 2023, we have $255,117,026 assets under management of which $233,172,428 is managed on a discretionary basis and $21,944,598 is managed on a non-discre- tionary basis.