PCA Investment Advisory Services Inc. is a SEC-registered investment adviser with its principal place of business located in Ohio. PCA Investment Advisory Services Inc. began conducting business in 2001. Listed below are the firm's principal shareholders (i.e., those individuals and/or entities controlling 10% or more of our company). - Thomas Edward Seitz, CEO - James Robert Eckerle Jr., President - Zachary M. Burns, Executive Vice President – Investments - Justin Edward Seitz, Vice President - Mark A. Janszen, Vice President – Wealth Management Seth R. Priestle, Vice President is also a shareholder, controlling 5% or more of the company. PCA Investment Advisory Services Inc. offers the advisory services below, separately or in combination, to our clients. While the primary clients for our services will be pension, profit sharing and 401(k) plans, we also offer them, where appropriate, to individuals and trusts, estates and charitable organizations. PENSION CONSULTING SERVICES Pension Consulting Services are comprised of four distinct services. Clients may choose to use any or all of these services. Investment Policy Statement Preparation (hereinafter referred to as ''IPS''): We will meet with the client (in person or over the telephone) to determine an appropriate investment strategy that reflects the plan sponsor's stated investment objectives for management of the overall plan. Our firm then prepares a written IPS detailing those needs and goals, including an encompassing policy under which these goals are to be achieved. The IPS also lists the criteria for selection of investment vehicles as well as the procedures and timing interval for monitoring of investment performance. Selection of Investment Vehicles: We assist plan sponsors in constructing appropriate asset allocation models. We will then review various mutual funds (both index and managed) to determine which investments are appropriate to implement the client's IPS. The number of investments to be recommended will be determined by the client, based on the IPS.
Monitoring of Investment Performance: We monitor client investments based on the procedures and timing intervals delineated in the Investment Policy Statement. Although our firm does not purchase or sell these investments, we supervise the client's portfolio and will make recommendations to the client as market factors and the client's needs dictate. Employee Communications: For pension, profit sharing and 401(k) plan clients with individual plan participants exercising control over assets in their own account (''self-directed plans''), we also provide educational support and investment workshops designed for the plan participants when the plan sponsor engages our firm to provide these services. The nature of the topics to be covered will be determined by us and the client under the guidelines established in ERISA Section 404(c). The educational support and investment workshops will NOT provide plan participants with individualized, tailored investment advice or individualized, tailored asset allocation recommendations. ERISA SECTION 3(38) INVESTMENT MANAGEMENT SERVICES With our standard pension consulting services outlined above we act as an ERISA Section 3(21) consultant. Under that section, we make recommendations to our plan- sponsoring clients, but the clients are ultimately responsible for accepting or rejecting our advice and making all final decisions. We also offer our pension consulting services under ERISA Section 3(38) consultant. Under Section 3(38), the consultant assumes full discretionary authority for designing the IPS and selecting and implementing the menu of investment options made available to plan participants. The plan-sponsor client is no longer legally responsible for making these decisions, and the consultant accordingly assumes a higher level of fiduciary responsibility and exposure to potential legal liability. Even when acting as a Section 3(38) consultant, however, we do not assume responsibility from plan participants for allocating their plan accounts among the various investment options we have made available in the plan. INDIVIDUAL INVESTMENT ADVISORY SERVICES We will meet with the client (in person or over the telephone) to determine an appropriate investment strategy that reflects the client's stated investment objectives for management of the account. We will assist in constructing an appropriate asset allocation for the client’s account. We then review various mutual funds (both index and managed) and Exchange Traded Funds (ETF’s) to determine which investments are most appropriate for utilization within the asset allocation. The number of investments to be recommended will be determined by the client, based on the stated investment objectives. We monitor client investments continually, based on the procedures and timing intervals mutually agreed upon at the onset of the relationship. Clients will receive quarterly reports detailing the performance and activity within the account. For non-discretionary accounts, upon receiving authorization from the client we will work with the custodian to implement the strategy. We continue to supervise the client's portfolio and will make recommendations to the client as market factors and the client's needs dictate. Retirement Rollovers Conflict of Interest: When we provide investment advice to you regarding your retirement plan account or individual retirement account, we are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. The way we make money creates some conflicts with your interests, so we operate under a special rule that requires us to act in your best interest and not put our interest ahead of yours. Under this special rule’s provisions, we must:
• Meet a professional standard of care when making investment recommendations (give prudent advice);
• Never put our financial interests ahead of yours when making recommendations (give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments;
• Follow policies and procedures designed to ensure that we give advice that is in your best interest;
• Charge no more than is reasonable for our services; and
• Give you basic information about conflicts of interest. FINANCIAL PLANNING SERVICES We provide financial planning services. Financial planning is a comprehensive evaluation of a client’s current and future financial state by using currently known variables to predict future cash flows, asset values and withdrawal plans. Through the financial planning process, all questions, information and analysis are considered as they impact and are impacted by the entire financial

and life situation of the client. Clients purchasing this service receive a written report which provides the client with a detailed financial plan designed to assist the client achieve his or her financial goals and objectives. Financial plans and financial planning may include, but are not limited to: investment planning; life insurance; tax concerns; retirement planning; education planning; and debt/credit planning. We gather required information through in-depth personal interviews. Information gathered includes the client's current financial status, tax status, future goals, returns objectives and attitudes towards risk. We carefully review documents supplied by the client, including a questionnaire completed by the client, and prepare a written report. Should the client choose to implement the recommendations contained in the plan, we suggest the client work closely with his/her attorney, accountant, insurance agent, and/or stockbroker. Implementation of financial plan recommendations is entirely at the client's discretion. PCA MANAGED ACCOUNT SERVICES We offer a Managed Account Service for 401(k) plan participants that wish to have their accounts actively managed by our team of investment professionals. Participants looking to utilize this service will select from a list of portfolios, based on the level of risk they are willing to assume. PCA Investment Advisory Services Inc. will have sole discretionary authority to manage the investment options, asset allocation, and rebalancing strategies for that portfolio. We do not guarantee the future performance of the portfolios or any specific level of performance, the success of any investment decision or strategy that we may use, or the success of our overall management of the portfolios. When offered in a plan, participants may opt in to or cancel this service at any time. GROUPIRA® ADVISORY SERVICES PCA Investment Advisory Services Inc. has an agreement with GROUPIRA, Inc. to provide investment advisory services to GROUPIRA® members. We assume full discretionary authority for selecting and implementing the menu of investment options made available to GROUPIRA® members. In addition, members have the ability to select one of the PCA Asset Allocation Strategies that we have developed. We will manage the investments options, asset allocation, and rebalancing for these strategies based on a target level of risk the individual is willing to assume. We encourage GROUPIRA® members seeking guidance to provide us with information about their financial situation, investment objectives and risk tolerance so that we can properly advise them. This information is obtained through meetings, questionnaires, or other methods designed to obtain the relevant information. An Investment Committee comprised of PCA Investment Advisory Services, Inc. representatives will continuously monitor the fund menu and asset allocation strategies. We will use the Methods of Analysis, Investment Strategies and Risk of Loss discussed in Item 8 and periodically make changes to the menu and/or allocations as we see fit subject to any express special instructions or limits provided in writing by the client. Accounts utilizing our recommended allocations will also be rebalanced periodically. PCA MANAGED PORTFOLIO SOLUTIONS We offer an automated investment program (the “Program”) through which clients are invested in a range of investment strategies we have constructed and manage, each consisting of a portfolio of exchange-traded funds (“Funds”) and a cash allocation. The client’s portfolio is held in a brokerage account opened by the client at Charles Schwab & Co., Inc. (“CS&Co”). We use the Institutional Intelligent Portfolios® platform (“Platform”), offered by Schwab Performance Technologies (“SPT”), a software provider to independent investment advisors and an affiliate of CS&Co., to operate the Program. We are independent of and not owned by, affiliated with, or sponsored or supervised by SPT, CS&Co., or their affiliates (together, “Schwab”). We, and not Schwab, are the client’s investment advisor and primary point of contact with respect to the Program. We have contracted with SPT to provide us with the Platform, which consists of technology and related trading and account management services for the Program. The Platform enables us to make the Program available to clients online and includes a system that automates certain key parts of our investment process (the “System”). The System includes an online questionnaire that can help determine the client’s investment objectives and risk tolerance and select an appropriate investment strategy and portfolio. Clients should note that the System will recommend a portfolio in response to the client’s answers to the online questionnaire. The System also includes an automated investment engine through which we manage the client’s portfolio on an ongoing basis through automatic rebalancing and tax-loss harvesting (if the client is eligible and elects). We charge clients a fee for our services as described below under Item 5 Fees and Compensation. Our fees are not set or supervised by Schwab. Clients do not pay brokerage commissions or any other fees to CS&Co. as part of the Program. Schwab does receive other revenues, including (i) the profit earned by Charles Schwab Bank, a Schwab affiliate, on the allocation to the Schwab Intelligent Portfolios Sweep Program described in the Schwab Intelligent Portfolios Sweep Program Disclosure Statement; (ii) investment advisory and/or administrative service fees (or unitary fees) received by Charles Schwab Investment Management, Inc., a Schwab affiliate, from Schwab ETFsTM Schwab Funds® and Laudus Funds® that we select to buy and hold in the client’s brokerage account; (iii) fees received by Schwab from third-party ETFs that participate in the Schwab ETF OneSourceTM program and mutual funds in the Schwab Mutual Fund Marketplace® (including certain Schwab Funds and Laudus Funds) in the client’s brokerage account for services Schwab provides; and (iv) remuneration Schwab may receive from the market centers where it routes ETF trade orders for execution. We do not pay SPT fees for the Platform so long as we maintain $100 million in client assets in accounts at CS&Co. that are not enrolled in the Program. If we do not meet this condition, then we pay SPT an annual licensing fee of 0.10% (10 basis points) on the value of our clients’ assets in the Program. This fee arrangement gives us an incentive to recommend or require that our clients with accounts not enrolled in the Program be maintained with CS&Co. AMOUNT OF MANAGED ASSETS We have $1,436,921,518 of clients’ assets under management on a non-discretionary basis and $1,457,002,709 on a discretionary basis as of 12/31/2023.