McMill CPA and Advisors (the “firm”, “we”, “us” or “our”) is an investment advisor registered with the United States Securities and Exchange Commission (“SEC”) and is a Corporation formed in December 1978 under the laws of the State of Nebraska. We conduct our advisory services under the business name McMill CPA and Advisors.

•Our firm’s principal owners are President Clint Weeder, Vice-President Jared Faltys,Treasurer and Secretary Andrew Steffensmeier
•McMill CPA and Advisors has been registered as an investment advisor with the SEC since April 2005.
General Description of Primary Advisory Services The advisory services we provide are investment advisory (asset management) services, financial planning services, and qualified retirement plan services (which we refer to as “Fiduciary Services”). Following are brief descriptions of our primary services: Financial Planning Services - We provide advisory services in the form of financial planning services. Financial planning services do not involve the active management of client accounts, but instead focus on a client’s overall financial situation. Financial planning can be described as helping individuals determine and set their long-term financial goals through investments, tax planning, asset allocation, risk management, retirement planning, and other areas. The role of a financial planner is to find ways to help the client understand his/her overall financial situation and help the client set financial objectives. Asset Management Services - We provide advisory services in the form of asset management services, which we refer to as “investment advisory services”. Asset management services involve providing continuous and on-going supervision over client accounts. This means that we will continuously monitor a client’s account and make trades in client accounts when necessary. More detailed descriptions of each of our advisory services is provided in Item 5 – Fees and Compensation so that clients and prospective clients can review the description of services and description of fees in a side-by-side manner. Overall,

the services we provide utilize no-load passively managed mutual funds and ETFs with an emphasis on fee transparency and cost minimization to our clients. Limits Advice to Certain Types of Investments We provide investment advice on the following types of investments:
•No-Load (i.e., no trading fee) and Load-Waived (i.e., trading fee waived) Mutual Fund Shares
•Exchange-listed securities (i.e., stocks)
•Securities traded over-the-counter (i.e., stocks)
•Fixed income securities (i.e., bonds)
•Closed-End Funds and Exchange Traded Funds (ETFs)
•Foreign Issues
•Warrants
•Corporate debt securities (other than commercial paper)
•Commercial paper
•Certificates of deposit
•Municipal securities
•Variable life insurance
•Variable annuities
•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 We render advice on a regular basis regarding equity securities, (including exchange-listed securities and securities traded over-the-counter), variable annuities, corporate debt securities (other than commercial paper), certificates of deposit, municipal securities, investment company securities, and United States government securities. All other items listed above represent types of investments for which we do not regularly render advice; however, from time to time we may be required to evaluate investments of these types acquired by our clients prior to establishing a relationship for services with us. We generally do not recommend that clients invest in options and futures programs. The primary vehicles we use for investing are no-load mutual funds and ETFs (exchange traded funds). Portfolios generally include funds managed by Dimensional Fund Advisors (DFA), which are passive asset class funds. With respect to partnerships we do not recommend purchase of public programs due to their illiquidity and the fee structures. Occasionally, we recommend public real estate investment trusts (REITS) for certain clients who desire to include real estate in their asset allocation strategy. We also evaluate insurance products such as annuities and various types of life insurance products. (Please refer to Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss for more information.) Tailor Advisory Services to Individual Needs of Clients Our services are provided based on the individual needs of each client. This means, for example, that you are given the ability to impose restrictions on the accounts we manage for you, including specific investment selections and sectors. We work with each client on a one-on-one basis through interviews and questionnaires to determine the client’s investment objectives and suitability information. Client Assets Managed by McMill CPA and Advisors. The amount of clients’ assets managed by McMill CPA and Advisors were approximately $640,910,667 as of December 31st, 2023. All of these assets are managed on a discretionary basis and no assets are managed on a non-discretionary basis.