Our firm is a SEC-registered investment adviser with its principal place of business located in Texas. The firm began conducting business in 1995. There is one shareholder of our firm. The shareholder is:  Jack Elmer Simmons, President As used in this brochure, the words “we,” “our” and “us” refer to J.E. Simmons & Co., P.C. and the words “you”, “your” and “client” refer to you as either a client or prospective client of our firm. GENERAL OVERVIEW Our firm offers three different services to you, two of which, financial planning and investment advisory services are covered by this disclosure brochure. Tax preparation is not covered by this disclosure document. Financial planning and investment advisory services are two separate and distinct services. There is no requirement that you utilize both financial planning and investment advisory services in order to be a client of the Firm. Often, but not always, clients will engage us to assist them in their financial planning for personal, business, or both prior to making the decision to utilize our investment advisory services. When we take you on as a financial planning client, we learn more information about your financial objectives and financial situation than would be the case if we only served in the role of investment manager for all or part of your investable assets. There is no requirement that if you engage us to work with you on your financial planning that you must engage us to perform investment advisory services on your behalf, or vice versa. The services are completely and distinctly separate. Because financial planning is a distinct and separate service, we will make recommendations to you to fulfil your financial objectives. These recommendations or observations will generally include your investments. You should understand that it is in our best interests if you should utilize our services in managing some or all your investments, as we derive the majority of our revenues from investment advisory services. A possible conflict exists in that we may recommend as part of your financial plan that you put more money than might otherwise be advisable into your investments because we earn a fee on those investments. You should also know that you can receive investment advisory services from many other firms and that you are not required to engage us to perform investment advisory services on your behalf for us to work with you as your financial planner. FINANCIAL PLANNING We provide financial planning services. Financial planning is an evaluation of your current and projected future financial state. We use known variables about your current financial situation to predict future cash flows, asset values and withdrawal plans. We can offer you a single financial plan on your behalf. However, financial planning is typically considered to be an on-going process because of the changes that occur throughout a lifetime. Should you require a single one-time financial plan, we will provide you with a cost to do so. We will also provide you with the cost to perform on-going monitoring of your financial plan and progress. The on-going monitoring service is separate from the cost of performing the financial plan and is generally billed on a quarterly basis in arrears. We also provide other services that may be performed in conjunction with, or separate from, our financial planning services. This includes services as part of our tax preparation including accounting, business analysis, and counseling. Fees for these services are generally performed on an hourly basis. Through the financial planning process, we gather detailed information about your entire financial and life situation, provide an analysis to you based on the information we receive, and consider what the impact of the information you provide will have on your financial and life situation. We also consider how your financial and life situation may be impacting your current and future results. In general, the financial planning process can include any or all of the following areas: Personal - We review your family records, budgeting, personal liability, estate information and financial goals. Business - We review your business records, time horizons, succession planning, exit strategies, tax consequences, and impact on your life situation. Tax & Cash Flow - We analyze your income tax and spending. We review any planning and budgeting for past, current and future years. We then illustrate the impact of various investments, including your business, on your current income tax and future tax liability. Investments - We analyze investment alternatives and their effect on your portfolio. We may provide you with investment options such as utilizing our firm to handle your investments. This represents a conflict of interest because we benefit from your decision to use our firm for your investment advisory services. Insurance - We review existing policies to ensure proper coverage for life, health, disability, long-term care,

liability, home and automobile. Retirement - We analyze current strategies and investment plans to help you achieve your retirement goals. Death & Disability - We review your cash needs at death, income needs of surviving dependents, estate planning and disability income. Estate - We assist you in assessing and developing long-term strategies, including as appropriate, living trusts, wills, review estate tax, powers of attorney, asset protection plans, long-term care, Medicare, and elder law. We gather all of the necessary information through in-depth personal interviews with you and others you may request including your spouse, your legal counsel, tax professional, and any other person or entity you may suggest or request we speak with. Information we gather includes your current financial status, tax status, future goals, returns objectives and attitudes towards risk. We carefully review all of the documents you provide us, including a detailed questionnaire completed by you. As part of our financial planning we may also provide you with investment supervisory services as described above. There are separate fees charged for both financial planning and investment supervisory services. Whether you engage us to prepare a single financial plan or to conduct a financial plan and on-going monitoring, our investment advice will adhere to your goals and objectives detailed by the financial plan and your investment guidelines which are part of any investment advisory agreement with our Firm. Once the financial analysis has been completed, we will prepare a written report which provides you with an action list designed to assist you in reaching your financial goals and objectives. Should you choose to implement the recommendations contained in the plan, we will work closely with you, your attorney, accountant, insurance agent, and/or stockbroker to successfully implement your plan. Implementation of any or all components of our financial plan recommendations is entirely at your discretion. INVESTMENT SUPERVISORY SERVICES Our firm provides continuous advice to you regarding the investment of your funds based on your individual objectives, time horizons, risk tolerance and liquidity needs. We develop your investment direction through personal discussions with you in which goals and objectives are established. We also ask you about your prior investment experience. We then manage your portfolio based on your responses and the investment direction we establish. From time to time we may recommend changes to your investment direction based on our research and opinions regarding specific investments or the markets in general. You may disagree with our assessments and direct us to leave the investment direction as is or to make broader changes to your investment direction. Without prior prompting on our part you may contact us and request changes to your investment direction. As part of our on-going responsibility to you we will request additional information from you and will render our opinion of your requested changes. If we feel that your request is not in your best interests we will inform you of that fact. If either of us feels that we can no longer provide the level of service you require, the investment management agreement can be terminated with notice as detailed in your individual agreement. We manage your portfolio on a discretionary basis. This allows us to buy and sell various investments in keeping with your investment direction without your prior approval. You may revoke this discretionary authority at any time. We monitor your account based on your stated objectives. These objectives may include, but are not limited to items such as:  Maximum capital appreciation Growth Growth and income Tax considerations You may put reasonable restrictions on how your assets are invested. These restrictions could include, for example, your request that we do not make investments in specific companies, types of securities, or industry sectors. Our investment recommendations to you are not limited to any specific product or service. Our primary focus is on individual stocks, bonds, mutual funds, Exchange Traded Funds (ETF’s), and government securities. We may also provide you with advice at your request about the following types of investments: Foreign Issuers Warrants Corporate Debt Securities (other than commercial paper) Commercial Paper Certificates of Deposit Municipal Securities Variable Life Insurance Variable Annuities Options Contracts on Securities Interests in Partnerships Investing in Real Estate Interests in Partnerships Investing in Oil and Gas Interests Some investments involve additional risk and will only be implemented or recommended when consistent with your investment objectives, tolerance for risk, liquidity and suitability. AMOUNT OF MANAGED ASSETS As of 12/31/2023, our firm actively manages approximately $149,477,726 of client’s assets on a discretionary basis. We do not manage non-discretionary assets.