Formed as a corporation under the laws of the State of Michigan in 2009 by Jeffrey Furest, CFP, First Financial Coaching, Inc. ("FFC" or the “Firm”) became registered as an investment adviser in 2010. FFC is owned by Jeffrey Furest and Michael Sarcheck. INVESTMENT ADVISORY SERVICES FFC provides non-discretionary investment advisory services on a fee basis. FFC provides investment advisory services specific to the needs of each client. Before providing investment advisory services, an investment adviser representative will ascertain each client’s investment objectives. Thereafter, if appropriate, FFC may recommend the client engage Matson Money Inc., (SEC No. 801-40176) (“Matson”) and FFC in a Co-Advisory Agreement whereby Matson shall manage client assets on a discretionary basis. Financial Analysis: FFC may provide financial consulting services (including investment and non- investment related matters, including retirement, tax, etc.), tailored to the individual needs of clients, using a variety of strategies on a stand-alone separate fee basis. Prior to engaging FFC to provide consulting services, clients are generally required to enter into an agreement with FFC setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided and the portion of the fee that is due from the client prior to FFC commencing services. IMPORTANT DISCLOSURES Non-Discretionary Service Limitations. Clients that determine to engage FFC on a non-discretionary investment advisory basis must be willing to accept that FFC cannot affect any account transactions without obtaining prior consent to any such transaction(s) from the client. Therefore, FFC will be unable to affect any account transactions without first obtaining the client’s consent. Independent Managers. FFC may recommend that the client allocate a portion of a client’s investment assets among unaffiliated independent investment managers (“Independent Manager(s)”), including Matson, in accordance with the client’s designated investment objective(s). In such situations, the Independent Manager(s) will have day-to-day responsibility for the active discretionary management of the allocated assets. FFC will continue to render investment supervisory services to the client relative to the ongoing monitoring and review of account performance, asset allocation, and client investment objectives. FFC generally considers the following factors when recommending Independent Manager(s): the client’s designated investment objective(s), management style, performance, reputation, financial strength, reporting, pricing, and research. Portfolio Activity. FFC has a fiduciary duty to provide services consistent with the client’s best interest. As part of its investment advisory services, FFC will review client portfolios on an ongoing basis to determine if any changes are necessary based upon various factors, including, but not limited to, investment performance, fund manager tenure, style drift, account additions/withdrawals, and/or a change in the client’s investment objective. Based upon these factors, there may be extended periods of time when FFC determines that changes to a client’s portfolio are neither necessary nor prudent. Clients nonetheless remain subject to the fees described in Item 5 below during periods of account inactivity. Cash Positions. FFC treats cash as an asset class. As such, unless determined to the contrary by FFC or a Co-Advisor, all cash positions (money markets, etc.) shall be included as part of assets under management for purposes of calculating advisory fees. In addition, while assets are maintained in cash, such amounts could miss market advances.

Depending upon current yields, at any point in time, advisory fees could exceed the interest paid by the client’s cash positions. Retirement Plan Rollovers–Conflict of Interest. A client or prospective client leaving an employer typically has four options regarding an existing retirement 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) roll over 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 consequences). If FFC recommends that a client roll over their retirement plan assets into an account to be managed/Co-Advised by FFC, such a recommendation creates a conflict of interest if FFC will earn new (or increase its current) compensation as a result of the rollover. If FFC provides a recommendation as to whether a client should engage in a rollover or not, FFC is acting as a fiduciary 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. No client is under any obligation to roll over retirement plan assets to an account managed by FFC. Client Obligations. In performing its services, FFC shall not be required to verify any information received from the client or from the client’s other professionals and is expressly authorized to rely thereon. Moreover, each client is advised that it remains their responsibility to promptly notify FFC if there is ever any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising FFC’s previous recommendations and/or services. Cybersecurity Risk. The information technology systems and networks that FFC and its third-party service providers use to provide services to clients employ various controls, which are designed to prevent cybersecurity incidents stemming from intentional or unintentional actions that could cause significant interruptions in FFC’s operations and result in the unauthorized acquisition or use of clients’ confidential or non-public personal information. Clients and FFC are nonetheless subject to the risk of cybersecurity incidents that could ultimately cause them to incur losses, including for example: financial losses, cost and reputational damage to respond to regulatory obligations, other costs associated with corrective measures, and loss from damage or interruption to systems. Although FFC has established its systems to reduce the risk of cybersecurity incidents from coming to fruition, there is no guarantee that these efforts will always be successful, especially considering FFC does not directly control the cybersecurity measures and policies employed by Co-Advisors and third-party service providers. Clients could incur similar adverse consequences resulting from cybersecurity incidents that more directly affect issuers of securities in which those clients invest, broker-dealers, qualified custodians, governmental and other regulatory authorities, exchange and other financial market operators, or other financial institutions. Disclosure Statement. A copy of FFC’s written Brochure and CRS, as set forth on Parts 2 and 3 of Form ADV, respectively, shall be provided to each client prior to the execution of any new advisory agreement. FFC shall provide investment advisory services specific to the needs of each client. The client may, at any time, impose reasonable restrictions, in writing, on FFC’s services. As of May 25, 2023, FFC had $231,634,543 in assets under management on a non-discretionary basis.