James R. Martin Consulting, Inc. DBA JRM Capital Management (JRM) is owned by James R. Martin, Jill A. Foreman and Daniel L Koerner and has been in business since 1991. JRM is a level fee for service investment advisor/consultant acting in a fiduciary capacity with respect to the client. JRM assists clients in developing their overall asset allocation strategy to meet their investment objectives. On a discretionary basis, JRM selects mutual funds and ETF's for each asset class balancing between fixed income and equities, domestic and international, growth and value, small, mid and large cap. From time to time larger clients desire to have a portion of their assets in alternative investments – generally for clients with assets greater than $10,000,000. Discussion are held with those clients related to risks, liquidity, tax reporting, expected returns, diversification, cash flow (capital calls and distributions) and minimum investment amounts. Normally clients have to be an accredited investor for this purpose. Products used for this purpose are ones that Mr. Martin has extensive experience with. When these types of investments fit a particular client, such investments are made as separate Limited Partner interests or as a member of an L.L.C. Investments of this sort are never allocated across clients. Each client must qualify on an individual basis as a L.P or a member. Amounts reported to clients are taken from the amount shown in the most recent financial statements for the LP or LLC. JRM fees, if any, are calculated on these amounts. Each client is worked with individually and we tailor our advisory services to the individual needs of our clients. JRM works with the client to determine the client's investment objectives, risk profile and to design

a written investment objectives statement. JRM evaluates the client's existing investments with respect to the client's investment objective statement and works with the client to develop a plan to transition from the client's existing portfolio to the client’s desired portfolio. JRM continuously monitors the client's portfolio and the overall asset allocation strategy and holds review meetings with the client as often as the client desires or JRM deems necessary. Occasionally JRM participates in financial planning on questions a client might have. If the client already owns individual bonds or equity securities, JRM monitors these securities and generally recommends sale of such securities for diversification across the products described above. JRM does not provide advice on the merits of purchasing, selling or holding these securities apart from the possible tax consequences to the client (all tax questions should be discussed with the client’s own accountant as JRM is not a tax advisor). JRM answers client inquires regarding their accounts on an ongoing basis and reports account performance to the client on a quarterly basis. Periodically and at least annually, JRM reviews the client's investment objectives and risk profile to determine if reallocation of funds is appropriate with respect to the client's written investment objectives statement. JRM does not participate in a wrap fee program, which is an advisory program under which a specified fee or fees not based directly upon transactions in a client’s account is charged for investment advisory services and the execution of client transactions As of December 31, 2023 James R. Martin Consulting, Inc. DBA JRM Capital Management manages approximately $417 million on a discretionary basis.