Our firm is dedicated to providing individuals and other types of clients with financial planning services. Our firm is a limited liability company formed under the laws of the State of Delaware in 2022 and re-domesticated the firm to the State of Arizona in 2023. Our firm has been in business as an investment adviser since 2022. Our firm is wholly owned by Matthew Sullivan. The purpose of this Brochure is to disclose the conflicts of interest associated to the investment decisions made by our firm or its representatives. As a fiduciary, it is our duty to always act in the client’s best interest. In addition, our firm owes the client a fiduciary duty to put the Client’s interest first which includes, but is not limited to, a duty of care, loyalty, obedience, and utmost good faith. This is accomplished in part by knowing our client. Our firm has established a service-oriented advisory practice with open lines of communication for many different types of clients to help meet their financial goals while remaining sensitive to risk tolerance and time horizons. Working with clients to understand their investment objectives while educating them about our process, facilitates the kind of working relationship we value. All material conflicts of interest under CCR Section 260.238 (k) are disclosed below regarding our firm, our representatives or our employees, which could be reasonably expected to impair the rendering of unbiased and objective advice. Types of Advisory Services Offered Comprehensive Portfolio Management: As part of our Comprehensive Portfolio Management service clients will be provided asset management and financial planning or consulting services. This service is designed to assist clients in meeting their financial goals through the use of a financial plan or consultation. Our firm conducts client meetings to understand their current financial situation, existing resources, financial goals, and tolerance for risk. Based on what is learned, an investment approach is presented to the client, consisting of individual stocks, bonds, ETFs, , mutual funds and other public securities or investments. Once the appropriate portfolio has been determined, portfolios are continuously and regularly monitored, and if necessary, rebalanced based upon the client’s individual needs, stated goals and objectives. Upon client request, our firm provides a summary of observations and recommendations for the planning or consulting aspects of this service. Our firm utilizes the sub-advisory services of a third party investment advisory firm or individual advisor to aid in the implementation of an investment portfolio designed by our firm. Before selecting a firm or individual, our firm will ensure that the chosen party is properly licensed or registered. Our firm will not offer advice on any specific securities or other investments in connection with this service. We will provide initial due diligence on third party money managers and ongoing reviews of their management of client accounts. In order to assist in the selection of a third party money manager, our firm will gather client information pertaining to financial situation, investment objectives, and reasonable restrictions to be imposed upon the management of the account. Our firm will periodically review third party money manager reports provided to the client at least annually. Our firm will contact clients from time to time in order to review their financial situation ADV Part 2A – Firm Brochure Page 5 Financial Planning First, LLC and objectives; communicate information to third party money managers as warranted; and, assist the client in understanding and evaluating the services provided by the third party money manager. Clients will be expected to notify our firm of any changes in their financial situation, investment objectives, or account restrictions that could affect their financial standing. Financial Planning & Consulting: Our firm provides a variety of standalone financial planning and consulting services to clients for the management of financial resources based upon an analysis of current situation, goals, and objectives. Financial planning services will typically involve preparing a financial plan or rendering a financial consultation for clients based on the client’s financial goals and objectives. This planning or consulting may encompass Investment Planning, Retirement Planning, Estate Planning, Charitable Planning, Education Planning, Corporate and Personal Tax Planning, , Corporate Structure, Real Estate Analysis, , Insurance Analysis, , or Business and Personal Financial Planning. Financial planning services may include, but are not limited to, the following areas: Estate Planning Estate Planning, in its simplest form, means planning for the disposition or distribution of assets upon death. A good estate plan has three goals: 1. To make sure the client’s wealth reaches the individuals or organizations the client selects in the manner that they choose 2. To minimize the effect of federal or state taxes on the client’s estate 3. To allow clients to select who will handle various functions on their behalf Retirement Planning Adviser will help the client make a realistic appraisal of their financial situation, make reasonable projections, balance their immediate financial needs with long-term plans, find opportunities to defer and minimize taxes and match their needs and goals with appropriate financial products and investments. Tax Planning Adviser takes into consideration the tax implications surrounding financial planning recommendations. Clients may engage Adviser to review their tax situation for planning ideas to reduce and defer taxes, provide an explanation of current changes in the tax law and review investments from a tax perspective. Adviser believes that there are five fundamental strategies for tax reduction: 1. Timing income and expenses 2. Converting taxable income to non-taxable income 3. Deferring taxes to a subsequent year 4. Shifting taxable income to someone in a lower tax bracket 5. Deducting expenses ADV Part 2A – Firm Brochure Page 6 Financial Planning First, LLC The process is adjusted as a client’s goals and personal financial situation changes. Tax planning may require coordination with qualified accountants, as needed. Business Evaluation and Succession Planning Adviser, in conjunction with attorneys and accountants, can help a client structure a succession plan that is consistent with their financial goals and needs and can provide both short-term and long-term security, regarding ownership control, and their overall financial well-being. This generally includes developing a business-plan, analyzing the tax ramifications associated with various decisions, and making recommendations regarding funding Buy-Sell Agreements. Charitable Gift Planning Adviser’s role in charitable

gift planning is to help a client carefully design their estate plan to help facilitate clients’ philanthropic ambitions while satisfying other important financial concerns. Charitable gift planning may also entail using various vehicles and techniques to minimize or avoid certain income, estate, and gift taxes. Charitable gift planning may also require coordination with qualified estate and charitable gift planning attorneys. Risk Management & Asset Protection Adviser helps a client to determine the possibilities and probabilities associated with a particular risk, assess the financial consequences should the risk occur and effectively deal with the risks. This may include using transference, avoidance, reduction, and retention strategies. Adviser analyzes a client’s exposure to liability claims such as medical malpractice, bankruptcy, or unnecessary and avoidable taxation. Adviser works with accountants, attorneys and insurance companies to develop appropriate strategies that may include but are not limited to, creating wills, trusts, forming appropriate corporate structures, choosing retirement vehicles and securing appropriate insurance coverage. Written financial plans or financial consultations rendered to clients usually include general recommendations for a course of activity or specific actions to be taken by the clients. Implementation of the recommendations will be at the discretion of the client. Our firm provides clients with a summary of their financial situation, and observations for financial planning engagements. Financial consultations are not typically accompanied by a written summary of observations and recommendations, as the process is less formal than the planning service. Assuming that all the information and documents requested from the client are provided promptly, plans or consultations are typically completed within 6 months of the client signing a contract with our firm. CCR Section 260.235.2 requires that we disclose to our financial planning clients that a conflict of interest exists between us and our clients. The client is under no obligation to act upon the investment adviser’s recommendation. If the client elects to act on our recommendations, the client is under no obligation to effect the transaction through our firm. Retirement Plan Consulting (Not Offered for Washington State Clients): Our firm provides retirement plan consulting services to employer plan sponsors on an ongoing basis. Generally, such consulting services consist of assisting employer plan sponsors in establishing, ADV Part 2A – Firm Brochure Page 7 Financial Planning First, LLC monitoring and reviewing their company's participant-directed retirement plan. As the needs of the plan sponsor dictate, areas of advising may include:
• Establishing an Investment Policy Statement – Our firm will assist in the development of a statement that summarizes the investment goals and objectives along with the broad strategies to be employed to meet the objectives.
• Investment Options – Our firm will work with the Plan Sponsor to evaluate existing investment options and make recommendations for appropriate changes.
• Asset Allocation and Portfolio Construction – Our firm will develop strategic asset allocation models to aid Participants in developing strategies to meet their investment objectives, time horizon, financial situation and tolerance for risk.
• Investment Monitoring – Our firm will monitor the performance of the investments and notify the client in the event of over/underperformance and in times of market volatility.
• Participant Education – Our firm will provide opportunities to educate plan participants about their retirement plan offerings, different investment options, and general guidance on allocation strategies. Apart of the retirement plan consulting service, clients have the option in engaging us for the following types of services under their ERISA Agreement. In providing services for retirement plan consulting, our firm does not provide any advisory services with respect to the following types of assets: employer securities, real estate (excluding real estate funds and publicly traded REITS), participant loans, non-publicly traded securities or assets, other illiquid investments, or brokerage window programs (collectively, “Excluded Assets”). All retirement plan consulting services shall be in compliance with the applicable state laws regulating retirement consulting services. This applies to client accounts that are retirement or other employee benefit plans (“Plan”) governed by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). If the client accounts are part of a Plan, and our firm accepts appointment to provide services to such accounts, our firm acknowledges its fiduciary standard within the meaning of Section 3(21) or 3(38) of ERISA as designated by the Retirement Plan Consulting Agreement with respect to the provision of services described therein. *Use of Pontera to manage assets “held away”: We provide an additional service for accounts not directly held in our custody, but where we do have discretion, and may leverage an Order Management System to implement tax-efficient asset location and opportunistic rebalancing strategies on behalf of the client. These are primarily 401(k) accounts, HSA’s, and other assets we do not custody. We regularly review the available investment options in these accounts, monitor them, and rebalance and implement our strategies in the same way we do other accounts, though using different tools as necessary. Tailoring of Advisory Services Our firm offers individualized investment advice to our Comprehensive Portfolio Management clients. General investment advice will be offered to our Financial Planning & Consulting and Retirement Plan Consulting clients. Each Comprehensive Portfolio Management client may place reasonable restrictions on the types of investments to be held in the portfolio. Restrictions on investments in certain securities or types of securities may not be possible due to the level of difficulty this would entail in managing the account. ADV Part 2A – Firm Brochure Page 8 Financial Planning First, LLC Participation in Wrap Fee Programs Our firm does not offer or sponsor a Wrap Fee Program. However, we have some Legacy Clients enrolled in the Wrap Fee Program. Residents of the State of Washington are not eligible for wrap fee programs. Participation in Bundled Program – (Washington State Clients Only) Out firm no longer offers Bundled Comprehensive Portfolio Management to new clients. However, we have some Legacy clients enrolled in the Bundled Comprehensive Portfolio Management service. Regulatory Assets Under Management Our firm manages $68,704,958on a discretionary basis and $428,191 on a non-discretionary basis as of December 31, 2022.