Christopher J. McKay - 28 Apr 2026 Form 4 Insider Report for OppFi Inc. (OPFI)

Footnote F1

Shares of Class V common stock, par value $0.0001 per share ("Class V Common Stock"), of OppFi Inc. (the "Issuer") represented voting, non-economic interests in the Issuer. Except as provided in the Issuer's certificate of incorporation, as amended, or as required by applicable law, holders of Class V Common Stock were entitled to one vote per share of Class V Common Stock on all matters to be voted on by the Issuer's stockholders generally. The shares of Class V Common Stock would be cancelled by the Issuer if the reporting person exercised (or caused OppFi Management Holdings, LLC ("OFMH") to exercise) Exchange Rights (as defined below in footnote 4).

Footnote F2

Pursuant to the Corporate Simplification Agreement, dated April 28, 2026 (the "Corporate Simplification Agreement"), each outstanding Class A common unit ("Common Unit") of Opportunity Financial, LLC ("Opportunity Financial") held by any members of Opportunity Financial, including OFMH, was canceled and converted automatically into the right to receive one validly issued, fully paid and non-assessable share of Class A common stock, par value $0.0001 per share, of the Issuer ("Class A Common Stock"). In connection therewith, pursuant to the Corporate Simplification Agreement, OppFi Shares, LLC ("OFS") surrendered to the Issuer the outstanding shares of Class V Common Stock it owned.

Footnote F3

The shares of Class V Common Stock were held by OFS, which had sole voting power over the shares of Class V Common Stock reported in Table I hereof. The reporting person had the indirect right to cause OFS to dispose of the shares of Class V Common Stock reported in Table I hereof to the Issuer pursuant to the reporting person's (or OFMH's) Exchange Rights.

Footnote F4

Common Units of Opportunity Financial generally represented economic, non-voting interests in Opportunity Financial. The Issuer is the sole manager of Opportunity Financial and controls Opportunity Financial, except as provided by the Third Amended and Restated Limited Liability Company Agreement of Opportunity Financial (the "LLC Agreement") or applicable law. Pursuant to the LLC Agreement, each Common Unit could be exchanged by the holder from time to time for either one share of Class A Common Stock or, at the election of the Issuer in its capacity as the sole manager of Opportunity Financial, the cash equivalent of the market value of one share of Class A Common Stock (the "Exchange Rights").

Footnote F5

These Common Units were held by OFMH, of which the reporting person is a member. OFMH is a member of Opportunity Financial. Pursuant to the terms of the Amended and Restated Limited Liability Company Agreement of OFMH, the reporting person had the right to cause OFMH to exercise for the benefit of the reporting person OFMH's Exchange Rights with respect to the Common Units indirectly held by the reporting person.