A Financial Plan, Inc. (“FP” “we” or “us”) is an independent Bellingham, Washington based investment advisory firm providing a variety of services to our clients. This Brochure has been created to provide information relating to the investment advisory and financial planning services we provide to individuals. The firm has been in business since 1996 and is registered as an investment adviser with the SEC. James Twining, founder and President of Financial Plan, Inc. Beginning in 1984, before Financial Plan, Inc. was founded, James Twining offered comprehensive fee-based financial planning services. B, C We offer investment advisory and portfolio management services to individuals. Our investment recommendations generally include mutual funds, individual bonds, exchange- listed equity securities, FDIC insured bank accounts, and in rare instances variable annuities. If clients hold other types of investments, we will advise them on those investments also. Individuals We have discretionary authority relating to the investment advisory services we offer to our individual clients. See Item 16 below for information regarding discretionary authority. Our advice and services are tailored to the unique objectives of each Client. We formulate an investment policy statement after discussing with each client their risk tolerance, time horizon, and projected future liquidity needs, current holdings, tax considerations, personal market views and other factors. The investment policy statement guides us in objectively formulating suitable investment and financial recommendations. We meet with clients as needed to review portfolio performance, discuss current issues, and re- assess goals and investments plans. Client input, involvement and decision-making are critical parts of the financial planning process and implementation of investment decisions. Clients may impose restrictions on investing in certain securities or types of securities. We consider such

restrictions when preparing the Client’s investment strategy. See Item 8 for a description of our investment strategy. Financial Planning Process Our core business is the management of investment portfolios. We understand that in order to make wise investment decisions we must become aware of various related financial areas. We begin by interviewing the client regarding personal data, family relationships, cherished values, life goals, and risk tolerance. We develop a Current View, which consists of a balance sheet, statement of cash flows, and income tax statement. We then create Goal Projections which measure the feasibility of achieving goals and recommended modifications to the goals. With the knowledge of the client’s goals, risk tolerance, and time horizons we are equipped to then develop a Portfolio Design, which outlines the equity percentage, asset class allocation, and security selections that are optimal to achieve the goals. Having established the portfolio, we set out to protect it by creating an Insurance Evaluation, examining each area of coverage including life, disability, medical, long term care, and property & casualty. The amount of coverage needed is discussed, and the cost effectiveness of existing coverage is reviewed. New coverage is suggested if appropriate, and unneeded coverage is eliminated. We refer to various insurance agencies for implementation of the insurance program. Finally, we discuss the planned Estate Transition, in which we review the title of assets, the beneficiary designations, wills, trusts, powers of attorney, and other documents designed to cause your estate to pass to your heirs according to your wishes and in a tax efficient manner. We refer to various estate planning attorneys for estate planning advice and implementation. D We do not participate in or sponsor any wrap-fee programs. E We manage $845,050,649 of Client assets, on a discretionary basis. These amounts were calculated as of December 31, 2022.