Firm Description Stone Island Financial Planning, (“SIFP” or “Stone Island”), a d/b/a of South Georgia Capital, LLC, which was founded in November 2008 as a Delaware limited liability company, is a Naperville, Illinois based investment adviser. SIFP is owned and controlled by Michael McAlister. SIFP primarily provides financial planning and investment advisory services for individuals, families, retirement plans, and charitable organizations. There are legacy clients of the firm who are invested in different investments or receive different services and fees than other clients because these investments and services are no longer offered by SIFP. SIFP provides the following services through the following engagements: Combined Financial Planning and Investment Management Services SIFP provides both ongoing financial planning and investment management services in this engagement. Depending upon the needs of the client, the financial planning services include analysis and recommendations in the financial planning areas of net worth, cash flow, retirement planning, investment allocation, security selections, estate planning, insurance benefits, education funding, and employee benefits. Stone Island provides an estimated future view of wealth accumulation through life expectancy using several major assumptions, including spending expectations from all sources and investment return on investment. SIFP also provides ongoing investment management services and, in so doing, clients appoint SIFP with discretionary authority over the investments in their accounts directly overseen by SIFP. In granting SIFP discretionary authority, clients grant SIFP the authority to select, purchase, and sell securities for Clients’ account, all without prior consultation with the client. Clients receive advice specifically tailored to their investment objectives, risk, and any restrictions on the account. Stone Island provides investment advice to individuals on various equity and fixed income securities, options, exchange-traded funds (“ETFs”), and mutual funds on a discretionary basis. Such investment advice is rendered in accordance with the client’s designated investment objective(s). Clients identify their investment objectives and may impose restrictions on investing in certain securities or types of securities. For those Clients who select it, SIFP provides clients

tax preparation, supplemental tax planning, tax assessment, and tax advice through a third-party vendor. Clients will sign a separate tax engagement letter for this service with the third-party vendor. Stone Island does not provide estate planning services but will assist each client and the professionals they select to perform those services. 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. Stand Alone Ongoing Financial Planning Services SIFP provides financial planning services on an ongoing basis that does not include investment management services. Depending upon the client’s needs, SIFP will provide analysis and recommendations in the areas of net worth, cash flow, retirement planning, investment allocation, security selections, estate planning, insurance benefits, education funding, and employee benefits. SIFP does not implement any recommendations or provide any investment management services. Limited-Scope, Project-Based Financial Planning Services SIFP provides limited-scope, project-based financial planning services to clients in financial planning area(s) identified by the client. SIFP’s services may include analysis and recommendations in any of the following areas: Development of a balance sheet; cash flow analysis; goal setting; risk capacity; review of current asset allocation; recommendations as to future asset allocations; retirement needs analyses; asset projections; education funding analyses; life insurance sufficiency review; or estate planning. SIFP does not implement any recommendations or provide any investment management services in this engagement. Wrap Fee Program SIFP does not participate in wrap fee programs. Amount of Assets Under Management As of December 31, 2023, SIFP had approximately $135,101,245 of regulatory assets under management on a discretionary basis.