Item 10 – Other Financial Industry Activities and Affiliations

Fortney Investment Advisors, Inc. stockholder and principal is also a stockholder and principal of a closely related corporation, Kenneth L. Fortney, CPA, PC. The stockholder is licensed as a CPA in Nevada. The related CPA firm provides financial, tax and retirement planning services to clients that may choose to utilize the investment advisory services of Fortney Investment Advisors, Inc.