A. OWNERSHIP/ADVISORY HISTORY Rowling & Associates LLC (the “Firm”) is an investment adviser filing for registration with the Securities and Exchange Commission. The Firm is a privately owned limited liability company. The Firm is managed and owned as follows:
• Tara Weisinger – 33-1/3% Owner, and Managing Member
• Juan Aguilar – 33-1/3% Owner, and Managing Member
• Lorenzo Sanchez – 33-1/3% Owner, and Managing Member B. ADVISORY SERVICES OFFERED The Firm offers investment supervisory services, defined as giving continuous advice to a client or making investments for a client based on the individual needs of the client. The Firm also provides non-supervisory services. Both types of services are described below. i. FINANCIAL PLANNING SERVICES The Firm offers advice in the form of a Financial Plan. Clients purchasing this service will receive a written financial plan, providing the client with a detailed financial plan designed to assist in achieving their stated financial goals and objectives. In general, the financial plan will address the following areas: - Personal: Family records, budgeting, personal liability, estate information and financial goals. - Tax and Cash Flow: Income tax and spending analysis and planning for current and future years. The Firm will illustrate the impact of various investments on a client’s current income tax and future income tax liability. - Death and Disability: Cash needs at death, income needs of surviving dependents, estate planning and disability income analysis. - Retirement: Analysis of current strategies and investment plans to help the client achieve his or her retirement goals. - Investments: Analysis of investment alternatives and their effect on a client’s portfolio. The Firm gathers the required information through in-depth personal interviews. Information gathered includes client’s current financial status, future goals and attitudes towards risk. Related documents supplied by the client are reviewed, including a questionnaire completed by the client, and a written report prepared. Should a client choose to implement the recommendations contained in the plan, the Firm suggests the client work with his/her attorney, accountant, insurance agent, and stockbroker or financial advisor. Implementation of any financial plan recommendation is entirely at the client’s discretion. ii. CONSULTING Clients can receive investment advice on a limited basis. This may include advice on only an isolated area(s) of concern such as estate planning, retirement planning, or any other specific topic. The Firm provides specific consultation and administrative

services regarding investment Rowling & Associates LLC Brochure Page 5 ADV Part 2A March 26, 2024 and financial concerns of the client. Additionally, the Firm provides advice on non-securities matters. Generally this is in connection with the rendering of estate planning, insurance and/or annuity advice. A conflict of interest exists between the interest of this Firm or any associated persons and the interests of the client when the Firm, as part of a financial plan, recommends the investment supervisory services of the Firm. The client is under no obligation to act upon this Firm’s or associated person’s recommendations. If the client elects to act on any of the recommendations, the client is under no obligation to effect the transaction through the Firm. iii. INVESTMENT SUPERVISORY SERVICES Through personal discussions in which goals and objectives based on a client’s particular circumstances are established, the Firm develops a client’s personal investment policy and creates and manages a portfolio based on that policy. The Firm manages client portfolios on a discretionary basis. The Firm’s investment strategies and methods of analysis are discussed under Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss, below. Our investment strategies involve certain degrees of risk and they will be recommended when consistent with the client’s stated tolerance for risk. Each client is advised that investing in securities involves risk of loss that they should be prepared to bear. It is the Firm’s general practice to invest cash balances in client accounts in short-term money market mutual funds. iv. OTHER SERVICES The Firm offers other services in connection with the use of TRX software by unaffiliated RIAs, in which the Firm assists the unaffiliated RIAs with portfolio rebalancing, such as portfolio structuring research services and model portfolios, for a fixed fee paid in advance. C. TAILORED SERVICES The Firm generally does not allow clients to impose restrictions on the management of their accounts i.e., to avoid certain asset classes or industries. However, the Firm may allow restrictions at its discretion. WRAP PROGRAM The Firm does not sponsor a wrap program. D. CLIENT ASSETS MANAGED The Firm manages client assets on a discretionary and nondiscretionary basis. As of 12/31/2023, the total amount of assets under the Firm’s management was: Discretionary Assets $ 512,788,668 Non-Discretionary Assets $ 32,330,982 Total Assets $ 545,119,650 Rowling & Associates LLC Brochure Page 6 ADV Part 2A March 26, 2024