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PROPOSAL FOR AUDIT AND WISCONSIN PARENTAL CHOICE PROGRAM SERVICES

February 6, 2024 Sandra Huebner Business Office Administrator Trinity Lutheran Church & School 1052 White Rock Ave Waukesha, WI 53186 Dear Sandra, Thank you for the opportunity to submit a proposal for performing audit and Wisconsin Parental Choice Program services for Trinity Lutheran Church & School. We know that when evaluating accounting firms, you have a variety of options. We believe Wegner CPAs is the best fit for your organization because of our dedicated team of experts, specialized nonprofit expertise, and relationship driven service. At Wegner, we put you first. We go above and beyond for our clients, and our value-added services support you in making sound decisions while getting the most out of the work we do for you. From managing financial risk to improving performance and operational effectiveness, we provide you with the information you need to achieve your mission. Our professionals are determined to provide you with unparalleled guidance that will help you navigate any challenges your organization might face. At Wegner CPAs, serving tax-exempt organizations is our passion. We currently serve over 1,000 tax-exempt organizations, including approximately 20 organizations in the Wisconsin Parental Choice Program, and our dedicated team of experienced professionals specializes in providing assurance and compliance services for this audience. We are committed to honoring our fixed fees, and as a result, our firm would be an additional accounting resource to Trinity without your organization incurring additional costs. We look forward to being a valuable partner to Trinity and having a long-term working relationship with you. Please contact us if you have any questions or need further information. Very truly yours, Mike Hablewitz, CPA Stefanie Mattson, CPA Partner Senior Manager

TABLE OF CONTENTS EXECUTIVE SUMMARY ......................................................................................................................................................... 1 FIRM PROFILE ....................................................................................................................................................................... 2 QUALITY CONTROL .............................................................................................................................................................. 7 OTHER SERVICES .................................................................................................................................................................. 9 APPROACH .......................................................................................................................................................................... 10 ENGAGEMENT STAFFING .................................................................................................................................................. 12 REFERENCES ....................................................................................................................................................................... 15 SPECIFICATIONS ................................................................................................................................................................. 16 FEES ..................................................................................................................................................................................... 18 APPENDIX ............................................................................................................................................................................ 20

1 EXECUTIVE SUMMARY By partnering with Wegner CPAs, you gain access to a team of experts who are not only informed and up to date with current issues unique to your industry but are also dedicated to providing you with the knowledge and tools you need to continue making a difference in your communities. After our discussions, we feel that our organizations would be a great fit to partner with each other. We believe our team of experts will help you fulfill your mission as a financially strong nonprofit. At Wegner CPAs, we believe that building relationships with our clients leads to better outcomes. Therefore, we encourage regular communication without a fear of costly surprises. Based on our discussions and review of your most recent financial statements, we believe that we have a solid understanding of your mission and financial reporting needs.

2 FIRM PROFILE Wegner CPAs is about people – our clients, our employees, our community. Our professionals guide individuals, businesses and nonprofits with personal service, education, and knowledge. We listen, research, advise, and implement solutions to guide you on a path to succeed in today’s complex economic environment. Wegner CPAs is a Top 200 Firm and is in its 75th year as a full-service certified public accounting and consulting firm. We have offices located in New York City, Washington DC, and Wisconsin; in addition to our staff being licensed to practice in Virginia. Providing quality service to our clients is our primary objective. We have developed review procedures and communications that ensure the highest standards of performance. The single most important factor in our firm’s success over the past 75 years has been our uncompromising commitment to the highest standards of quality and professionalism. Wegner CPAs is about people – our clients, our employees, our community.

3 RELATIONSHIP-BASED APPROACH Providing Relationship-Driven Service is one of Wegner CPA’s core values, and building relationships with our clients is the primary reason we come to work each day. Wegner CPAs’ relationship-based approach ensures that year after year, you will see familiar faces on your audit team, and we will act as partners in your organization’s success. STRONG NONPROFIT PRACTICE Wegner CPAs has proved itself as a well-respected and well-recognized name within the non-profit industry. Our firm provides audit services to hundreds of tax-exempt organizations across the United States, and our clients’ revenue ranges from $125,000 to $40 million. As a result of our dedication to the not-profit industry, Wegner CPAs was named a Top Five Firm in Not-for-Profit Services. AFFORDABLE FEES Our audit procedures are designed to be efficient and provide a basis for our audit opinion. As a result, we are able to provide you with affordable, yet robust service. We honor our fixed fee commitments and only request additional fees in situations where significant additional work is performed and agreed to in advance. SPECIALIZED TRAINING & RESOURCES At Wegner CPAs, we recognize that our role as advisors extends beyond providing an audit report. As a result, our experts have developed a variety of in-person and virtual trainings and seminars aimed at providing value to our non-profit clients.

4 Customer Service Providing Relationship-Driven Service is one of Wegner CPA’s core values and building relationships with our clients is the primary reason we come to work each day. Wegner CPAs’ relationship-based approach ensures that year after year, you will see familiar faces on your audit team. This continuity is mutually beneficial to both Wegner CPAs and our clients because this allows our team to act as partners in your organization’s success. In order to ensure that the Trinity Board remains well informed, we will invite them to participate throughout the audit process. This also makes certain that all questions are answered in a timely matter. At the beginning of the audit, we will provide you with an itemized list of audit schedules and other documents to be prepared by your personnel. If desired, we will then have an exit conference with management at the conclusion of the audit, and our team will present the audit report to the Audit Committee and/or the Board of Directors. As mentioned previously, our team will be available year-round to answer any questions that may come up throughout your normal course of business. Continuing Education Wegner CPAs strongly believes in training and educating our staff on issues faced by tax-exempt and for-profit organizations, as well as updates to our professional standards. While we are required to have 40 hours of continuing education, we consistently strive for at least 60 hours for each member of our assurance department. We attend the AICPA Not-for-Profit Conferences as well as national conferences provided by Nonprofit CPAs, a nationwide affiliation of independently owned accounting firms committed to delivering exceptional financial and consulting services to nonprofit organizations, of which we are a regional member. Each year we bring nationally known educators on non-profit issues to provide in-house training to all our assurance staff. Cutting Edge Technology At Wegner CPAs, we use cutting edge technology which enables us to deliver a high-quality audit while lowering fees due to increased efficiency. We use ProSystem fx Engagement which allows the team greater centralized access, ability to better identify risks and respond, and provides more comprehensive data analysis. Through the use of ProSystem fx Trial Balance’s Workpapers, we can efficiently facilitate the analytical procedures and generate important reporting functions. We also use Suralink which allows our clients to safely and easily provide us documentation. Additionally, we recently began testing artificial intelligence software on certain audits as part of our internal control and account balance testing work, which allows us to test more transactions without adding to the cost of the audit. License to Practice in Wisconsin Wegner CPAs is a partnership of Certified Public Accountants and is registered and licensed to practice in Wisconsin. All key professional staff assigned to this engagement are licensed to practice in Wisconsin. Wegner CPAs is also authorized by the State of Wisconsin to complete Wisconsin Choice and Special Needs Scholarship Program (SNSP) engagements. We have completed Choice and SNSP audits, attended the Department of Public Instruction’s auditor in-depth training, and have attended the WICPA Continuing Education Training for Private School Choice Programs. Strong Nonprofit Practice Wegner CPAs has proved itself as a well-respected and well-recognized name within the non-profit industry. Our firm provides audit services to hundreds of tax-exempt organizations across the United States, and our clients’ revenue ranges from $125,000 to $40 million. As a result of our dedication to the not-profit industry, Wegner CPAs was named a Top Five Firm in Not-for-Profit Services by Inside Public Accounting in 2019.

5 Our nonprofit experts are familiar with the challenges faced by the organizations we serve from the Board of Directors,’ managements’ and funding sources’ perspectives. We believe that an integral part of our role is to help our clients communicate effectively with their stakeholders, and as a result, we will ensure our clients are equipped with the language and knowledge necessary to disseminate financial information to their collaborators. Accurate and understandable financial reporting is a core element of communication for tax-exempt and for-profit organizations. Our specialized services stem across all departments and locations of our firm – from audits, Form 990 preparation, consulting, and outsourced accounting solutions. Many of our leaders and team members have devoted their careers to serving nonprofits. This allows us to further serve our tax-exempt clients by not only taking care of your financials, but also by sharing knowledge gleaned through decades of experience by providing educational opportunities, high-level guidance, and continued support. Specialized Training and Resources At Wegner CPAs, we recognize that our role as advisors extends beyond providing an audit report. As a result, our experts have developed a variety of in-person and virtual trainings and seminars aimed at providing value to our non-profit clients. Two of our year-round offerings include Nonprofit Essentials, a free quarterly webinar series, and Nonprofit Insights, a paid webinar series that is eligible for CPE credit. Our non-profit professionals also conduct live group trainings, lead the CNAP Course, and present timely webinars and trainings to ensure our clients are up to date on the information that affects their organizations. These trainings provide non-profit executive directors, finance directors, development directors, and other administrative staff the opportunity to learn about new regulations, ideas, and systems to better manage their organizations. Additionally, the webinars, live group trainings, and CNAP Courses provide opportunities to network with colleagues from similar organizations and share success stories. As a NASBA certified organization, all of our paid trainings offer CPE credits for attendees. Visit our Events section for a complete listing. Wegner CPAs’ website has useful links to internal and external documents to make research easier for the non-profit community and help organizations stay current on various subjects of interest. In addition to the website, Wegner CPAs provides a monthly Nonprofit Newsletter that contains useful blog posts, nonprofit information, and event announcements. By continually monitoring changes in the industry, market trends, regulations, and accounting standards, our experts provide you with value-added services which go far beyond the standard accounting and compliance services. We are able to assess your priorities and develop programs, processes and procedures to help you run your organization successfully.

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7 QUALITY CONTROL The experts at Wegner CPAs have developed and implemented a Quality Control Document that addresses the five elements of quality control as defined by the American Institute of Certified Public Accountants (AICPA). 01 02 03 04 05 Independence, Integrity, and Objectivity Personnel Management Client and Engagement Acceptance & Continuance Engagement Performance Monitoring Additionally, Wegner CPAs is a member of the AICPA’s Private Companies Practice Section. Membership in this section requires that the firm periodically contract to have an unrelated certified public accounting firm perform a “peer review” of its quality control system. Our most recent unmodified peer review report is included in the Appendices section. Assurance Services to Tax-Exempt Organizations Wegner CPAs’ team of non-profit experts is committed to serving tax-exempt and governmental organizations, and a majority of our professionals specialize in providing assurance services to such organizations. Our audits are performed in accordance with generally accepted auditing standards developed by the AICPA as well as other professional standards specified by governmental funding sources or state laws, as applicable. Wegner CPAs uses a risk-based approach to our audit services. The approach assesses the risk of material misstatement in your financial statements and designs our tests to reduce the risk below tolerable error. We will perform tests of the internal control system where it is deemed an efficient audit approach to obtain audit evidence about material account and transaction classes. Exceptions noted when applying analytic audit procedures to such accounts could then also result in expanding our audit procedures. The compliance testing that we perform provides a basis for our conclusions about your internal control and compliance over financial reporting as well as our opinion on your overall compliance with Federal regulations. Wegner CPAs’ partners and staff are experienced with the requirements of the Government Accountability Office (GAO), Office of Management and Budget (OMB), and other publications related to audits of organizations funded by federal, state, and other governmental agencies including Government Auditing Standards (the Yellow Book); OMB Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards, which supersede requirements Circular A-87, Cost Principles for State, Local and Indian Tribal Governments; OMB Common Rule, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

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9 OTHER SERVICES Wegner CPAs provides technical training on various subjects by offering free seminars such as “How to Prepare for an Audit,” "Financial Responsibilities of Board Members," "How to Read and Understand Nonprofit Financial Statements," and "How to Develop and Maintain Investment Policies” to our clients and other organizations. We have found these seminars to be an effective way to educate our clients and help them cultivate relationships with their support sources. We also provide free Board training seminars to help Boards become more knowledgeable about their responsibilities for governance. These are listed on our website. Wegner CPAs recognizes that many organizations have needs beyond those that are accounting or financial in nature. We provide a full range of services, including the following: Compliance and Financial Reporting Financial audits Compliance audits (Uniform Guidance) Budgeting and forecasting Indirect cost rate consultation Accounting and Tax Services Financial statements preparation Fixed assets and depreciation schedules Account reconciliation assistance Employee benefits and payroll Preparation of state and federal payroll tax returns Representation before the IRS or state authorities Tax compliance and tax exemption application Unrelated business income tax planning Business Consulting Board trainings for understanding financial statements Information Technology Not-for-profit accounting and database systems Accounting software consulting, including Intacct, QuickBooks and Bill.com

10 APPROACH To ensure the delivery of your high quality audited financial statements in a timely manner to meet your reporting needs, we have adopted a five-phase approach to our services. Setting up Timelines and Expectations Planning and Risk Assessment Audit Fieldwork Reporting Year-Round Communication Setting Up Timelines and Expectations We believe that setting up delivery timelines and expectations is an important step in eliminating surprises and ensuring Trinity has a great client experience with us. Together we will plan the timing of the audit to ensure that the disruption to your work environment is minimized and deadlines are met. We will begin the process by working with you to determine a timeline for the completion of the audit engagement. In establishing the timeline, we start with your reporting needs in mind and work backwards to ensure timely delivery of the audited financial statements. The audit timeline consists of establishing dates for Wegner CPAs to provide you with the list of audit schedules and other documents to be prepared by your personnel, dates for Trinity to provide us items on this list, fieldwork dates, and dates for Wegner to deliver the draft and final audited financial statements, Should unusual circumstances arise at any time throughout the process, we will discuss the circumstances with you to determine a course of action and the timeline will be revised accordingly. Planning and Risk Assessment Once we provide you with the list of audit schedules and other documents to be prepared by your personnel, we will discuss these items with you to help ensure clarity. We incorporate electronic workpapers wherever possible, but we encourage our clients to provide information through methods most convenient for them. We have developed an electronic data gathering tool to assist our clients in providing information. This system includes offering a secure portal which allows our clients to safely and easily provide us documentation. The documentation and schedules provided by you, in addition to communication prior to fieldwork will allow us to gain an understanding of Trinity’s operations, procedures, and internal controls as well as any changes from the prior year. Adequate internal control is the foundation for safeguarding resources and ensuring accurate and reliable

11 accounting records. Our audit approach includes analyzing the internal controls you have in place to assess whether financial practices and procedures are in line with management’s expectations. We evaluate the design of these controls and evaluate their effectiveness by testing transaction cycles, performing observations, and inquiring of management and staff. This understanding, coupled with us performing preliminary analytical procedures, allows us to assess risk and establish our audit plan using a risk-based approach. Audit Fieldwork We implement our audit plan established in the planning stage and modify the plan as necessary based on the results of our audit procedures on account balances and internal controls. Our audit procedures are designed to be efficient and provide a basis for our opinion on the financial statements and will identify potential internal control deficiencies and potential adjustments to account balances. If desired, the audit fieldwork will end with an exit conference during which we will discuss any adjustments that we may propose, even when considered immaterial to the financial statements, and any outstanding items and a timeline to complete these items, if applicable. The process for fieldwork would be generally the same regardless of if the audit is conducted in-person or virtually. Reporting On or before the date established on the timeline, we will provide management with the draft audited financial statements, AUC 260 letter “The Auditor’s Communication with those Charged with Governance” and AUC 265 letter “Communicating Internal Control Related Matters Identified in an Audit”, which is also commonly referred to as the Management letter. We will discuss the drafts with management and make modifications if necessary. We will present the draft documents to management and answer questions. Upon management approval, we will issue the final audited financial statements and related letters. Should any suspected illegal acts or malfeasance come to our attention, we will immediately notify the appropriate level of management or the Board of Directors chairperson. This communication level is dependent on the level within the organization where the questionable transactions originated. We also can modify this process and report to the level or person Trinity would request should any situations mentioned above come to our attention. Year-Round Communication We encourage our clients to consult with our professionals, as necessary. Accordingly, we offer quarterly meetings to discuss aspects of your organization and accounting matters at no additional charge. We also do not charge for routine phone calls and follow-up consultation that take less than 60 minutes of time. We believe consultation and regular contact benefits your organization as well as informs us of any potential issues prior to the annual audit.

12 ENGAGEMENT STAFFING At Wegner CPAs, we make it a priority to maintain consistency regarding the professional staff assigned to audit engagements. This continuity is not only beneficial to Trinity but also our team. We realize how unexpected changes with staff can have a tremendous impact on the engagement, and our goal is to avoid any disruption. If an unexpected team member change were to occur, we will always discuss the changes prior to the engagement. Turnover happens at all organizations, but staff retention is a top priority for Wegner CPAs. We believe our staff is the core of our business, and we strive to create a work culture that benefits our professionals. As a result of our dedication to employee wellbeing, Wegner CPAs was recognized as a Top Workplace in 2022 and 2023 based solely on employee feedback. We provide a flexible working atmosphere, opportunities to grow and contribute, and we make strategic choices regarding the organizations we seek to attract as clients. As a result, our turnover rate has been less than half the industry average over the past 5 years. Our engagement staffing philosophy of using experienced staff ensures that each organization will benefit from the expertise of our auditors who are trained specifically in tax-exempt organizations. We have found this maximizes the efficiency of the engagement and increases the overall quality of the services provided. Our staff of over 160 professionals is organized into two departments: assurance services and tax and business services. This structure allows our staff to specialize and develop expertise to best advise our clients about issues that affect their organizations. This structure also helps ensure that our clients have access to multiple professionals to address their needs. Our firm utilizes fully trained and competent staff for all our engagements. Of our 70+ assurance team members, about 80% currently hold a certified public accountant license. Mike Hablewitz, PartnerPartner participates in all phases of the audit, including presentation to the Audit Committee or Board of Directors.Stefanie Mattson, ManagerIn-charge auditor leads the scheduled fieldwork and at no time is a staff accountant left without supervision.

13 MIKE HABLEWITZ, CPA Partner 608.442.1923 | mike.hablewitz@wegnercpas.com Mike Hablewitz, Partner, is a member of the Wegner CPAs’ Assurance Department. Since joining the firm in January 1999, he has worked as part of the audit staff, with a focus on non-profit organizations and compliance. Mike has experience working with a variety of non-profit organizations, included health and human services, religious organizations, foundations, trade associations and labor unions, among others. Particularly interested in internal control issues, Mike enjoys helping his clients implement stronger internal controls to safeguard their assets and has provided services that resulted in uncovering fraud. In addition, Mike enjoys helping his clients identify strategies to streamline bookkeeping, making financial statements easier to understand. With more than 25 years of experience, Mike provides clients with comprehensive and accessible services, including: • A diverse range of financial audits • Tax return preparation, with an emphasis on non-profit organizations • Compliance audits, including Uniform Guidance, Wisconsin Department of Health Services Audit Guide, and State of Wisconsin Provider Agency Audit Guide • Fraud analysis and investigation CERTIFICATIONS • Certified Public Accountant PROFESSIONAL AND COMMUNITY INVOLVEMENT • Wisconsin Institute of Certified Public Accountants (WICPA) • American Institute of Certified Public Accountants (AICPA) • National Association of Non-profit Accountants & Consultants, Past President • Kennedy Little League, Treasurer • St. Dennis Home and School Board, Past Treasurer • The Madison Club, Treasurer • Volunteer youth baseball and basketball coach EDUCATION • Bachelors of Business Administration, Accounting and Management; University of Wisconsin – Madison

14 STEFANIE MATTSON, CPA Senior Manager 262.696.5189| stefanie.mattson@wegnercpas.com Stefanie is a Senior Manager in Wegner CPAs’ Assurance Department. Stefanie has seventeen years of experience working on the audits and reviews of a number of different tax-exempt organizations. Stefanie received her Master of Accountancy degree in 2007 and her CPA license in 2009. Stefanie works exclusively with tax-exempt organizations and is the auditor in charge of numerous audit engagements. • Experienced in financial audits of voluntary health and welfare organizations, human service organizations, religious, and other not-for-profit organizations • Experienced in compliance audits, including Federal A-133, Government Auditing Standards, the State Single Audit Guidelines, the Provider Agency Audit Guide, and the Wisconsin Department of Health Services Audit Guide. • Experienced in tax return preparation for not-for-profit organizations CERTIFICATIONS • Certified Public Accountant PROFESSIONAL AND COMMUNITY INVOLVEMENT • Wisconsin Institute of Certified Public Accountants (WICPA) EDUCATION • Master of Professional Accountancy; University of Wisconsin-Whitewater • Bachelor of Business Administration, Accounting; University of Wisconsin-Whitewater

15 St. Matthew’s Evangelical Lutheran Church and School St. Matthew's Lutheran offers what you need most -- the message of free and full forgiveness through Jesus Christ. That good news is at the heart of everything that happens here. George Zaferos, Business Administration 262.912.6060 | gzaferos@smls.org Calvary Baptist Church Watertown, Inc. At Calvary, we exist to love God and serve others by proclaiming God’s Word, building lasting relationships in Biblical-community, and providing Biblical help for everyday Christian living. Therefore, we are committed to pursuing evangelization, edification, education, and encouragement through the ministries of our local church body and global ministry partners. Randy Krystowiak, Principal 920.262.0612 | rkrystowiak@cbcs.org Trinity – St. Luke’s Lutheran School TSL has served the Watertown community since 1977. We provide a Christ-centered education focused on Excellence. The continuing purpose of Trinity-St. Luke’s Lutheran School is to serve as a tool for the Holy Spirit to “…make disciples of all nations.” To that end TSL presents a clear message of God’s plan of salvation through word and example, teaches all subject matter on the basis of the inspired Word of God, prepares children to live lives that “thank and praise, serve and obey Him,” and assists parents in the spiritual training of their children. Phil Gustafson, Principal 920.261.3615 | pgustafson@tslwels.org Wegner CPAs provides financial audit and Wisconsin Parental Choice Program services to the following tax-exempt organizations, any of which may be contacted for a reference. REFERENCES

16 SPECIFICATIONS Scope and Delivery Schedule We will audit the financial statements for Trinity for the year ended June 30, 2024. We will also complete the fiscal and internal control practices report and the September and January enrollment audits for the 2024-2025 school year, as required by the Wisconsin Parental Choice Program. We will conduct fieldwork at mutually agreed upon times and will participate in an exit conference with you and other individuals at your request. We will have drafts available for your review at mutually agreed-upon dates and finals will be issued upon your approval prior to the Wisconsin Parental Choice deadlines. We will provide as many bound copies of the audited financial statements as needed and will present the audit to the Audit Committee or Board of Directors at your request.

17 Independence Our professionals are required to regularly provide us with disclosure of relationships that may constitute a conflict of interest and impair our independence. We are independent of Trinity as defined by generally accepted auditing standards and Government Auditing Standards, if applicable. We further promise that if your organization engages us to provide assurance services, we will provide you with written notice of relationships that arise that may constitute a conflict of interest. Wegner CPAs affirms that the firm does not discriminate against any individual of race, religion, sex (including sexual orientation and gender identity), color, age, disability, or national origin, and that these shall not be a factor in consideration for employment, selection of training, promotion, transfer, recruitment, rates of pay, or other forms of compensation, demotion, or separation. Diversity, Equity, and Inclusion At Wegner CPAs, we believe creating a diverse and inclusive work culture is a central tenant of our core values: Doing the Right Thing and Putting People First. We recognize that building a diverse and equitable workforce takes time, concentrated dedication, and leadership buy in. We pride ourselves on fostering a culture in which each individual feels accepted and is given the tools and support they need to succeed in their roles. This means respecting each individual and recognizing the value that we each bring to our team is essential. We understand that promoting a culture of equity and inclusion is not a one-size-fits-all endeavor. We provide feedback, guidance, mentorship, and training to all employees on an individual basis so we can create an environment in which they feel heard and supported. Having a diverse workforce assists us in looking at all situations from a variety of angles and encourages the development of innovative ideas and solutions. Embracing and understanding what each employee’s background and perspective can contribute allows us to perform at our best, and by creating a supportive environment that allows everyone to perform to his or her potential, we achieve success as a whole. AICPA Professional Standards and Confidentiality Wegner CPAs is committed to exceeding professional requirements for continuing education and ensuring that we have the technical expertise to perform audit engagements. Please refer to the discussion of Quality Control in the Firm Profile section of this proposal and to our most recent unmodified peer review report in the Appendix section. We agree to keep the information related to the audit in strict confidence. We consider this confidence a core component of the professional services that we provide, as well as of our professional standards.

18 FEESAccount reconciliations and schedules are an integral component of cost containment. Our fee assumes that all account reconciliations have been performed and the agreed upon requested schedules have been prepared prior to fieldwork by Trinity ‘s staff and outside accounting professionals. We will review the reconciliations and schedules and, if requested, assist in performing those items. If this assistance results in additional time for the engagement, we will discuss this prior to the work being performed to decide the most efficient means for the work. Since any issues that may result in overruns will be identified and discussed in advance, there will not be any “surprise” billings. Financial statement audit services for Trinity for the year ending June 30, 2024, would be $15,000. Fiscal and internal control practices report would be $3,700, September enrollment audit for choice program would be $2,600, and January enrollment audit for choice program would be $1,700 for the 2024-2025 school year. Our total proposed fee for the financial statement audit and Wisconsin Parental Choice Program services would be $23,000. We reserve the right to renegotiate our fees if Trinity experiences significant changes in its activities, accounting department turnover, deterioration in the condition of the accounting records, significant change in the accounting software, significant changes in the levels of funding, or to comply with significant new accounting or auditing pronouncements, which are not contemplated at this time. In addition, fees may be renegotiated if Trinity experiences a significant increase in the number of Choice students from the most recent enrollment count which the proposal fee is based on. Please note that such changes are rarely made and that we pride ourselves in honoring our quoted fees. Because we do not charge for consultations with our clients during the year for matters requiring less than one hour of staff time, we rarely bill clients for services outside of the audit engagement. However, if the need does arise for additional services, our hourly rates are $385 for partners, $175-$250 for managers, $120-$170 for supervisors & senior accountants, and $100-$110 for staff accountants.

19 KEY DIFFERENTIATORS We understand that Trinity is evaluating several proposals for audit services from a variety of well-respected firms. To offer a concise summary, the following are the key differentiators that set Wegner apart from our peers: Experienced Engagement Team We carefully selected the audit team for your organization based on your organization’s unique needs. Each member of the audit team has concentrated experience that will maximize the efficiency of the engagement and increase the overall quality of the services provided. Commitment to Meeting Client Deadlines and Needs Our team is committed to meeting your needs on your timeline. Together we will plan the timing of the audit to ensure that the disruption to your work environment is minimized and deadlines are met. Responsiveness to Questions Wegner CPAs has the resources of a large firm with the care and dedication of a small firm. This means that we are able to be your trusted advisor, year-round, without your organization incurring additional fees. We will be there with you every step of the way, not just when it comes time for your audit. Industry Expertise While many firms offer nonprofit services, few are as well positioned to offer full service accounting solutions as Wegner CPAs. We have over 40 nonprofit experts that have devoted their careers to serving tax exempt clients. Relationship Driven Service Wegner CPAs provides personalized, timely, and efficient service with a caring attitude. We view ourselves as partners in your organization’s success, and our investment in your mission is mutually beneficial. Individualized Audit Approach We will work with you and your team to develop an approach and timeline that best fits your needs. We offer flexibility with timeline, approach, location, and deadlines that other firms may not be able to accommodate.

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810 Wright’s Summit Parkway, Suite 300 main: 859.331.3300 Fort Wright, KY 41011 main fax: 859.331.4358 vlcpa.com REPORT ON THE FIRM’S SYSTEM OF QUALITY CONTROL September 28, 2021 To the Partners of Wegner CPAs, LLP and the Peer Review Alliance We have reviewed the system of quality control for the accounting and auditing practice of Wegner CPAs, LLP (the firm) in effect for the year ended March 31, 2021. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm’s Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and audits of employee benefit plans. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Wegner CPAs, LLP in effect for the year ended March 31, 2021, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Wegner CPAs, LLP has received a peer review rating of pass. VonLehman & Company Inc.

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