0001145549-23-036993.txt : 20230614
0001145549-23-036993.hdr.sgml : 20230614
20230614151001
ACCESSION NUMBER: 0001145549-23-036993
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 3
CONFORMED PERIOD OF REPORT: 20230331
FILED AS OF DATE: 20230614
DATE AS OF CHANGE: 20230614
EFFECTIVENESS DATE: 20230614
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Wildermuth Fund
CENTRAL INDEX KEY: 0001586009
IRS NUMBER: 000000000
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-22888
FILM NUMBER: 231013915
BUSINESS ADDRESS:
STREET 1: 3948 3RD STREET SOUTH
STREET 2: #89
CITY: JACKSONVILLE BEACH
STATE: FL
ZIP: 32250-5847
BUSINESS PHONE: (678) 222-1100
MAIL ADDRESS:
STREET 1: 3948 3RD STREET SOUTH
STREET 2: #89
CITY: JACKSONVILLE BEACH
STATE: FL
ZIP: 32250-5847
FORMER COMPANY:
FORMER CONFORMED NAME: Wildermuth Endowment Fund
DATE OF NAME CHANGE: 20180905
FORMER COMPANY:
FORMER CONFORMED NAME: Wildermuth Endowment Strategy Fund
DATE OF NAME CHANGE: 20130905
N-CEN
1
primary_doc.xml
X0404
N-CEN
LIVE
0001586009
XXXXXXXX
true
false
false
N-2
Wildermuth Fund
811-22888
0001586009
549300UF17FOV1WHN689
3948 3rd Street South
#89
Jacksonville Beach
32250-5847
US-FL
US
6782221100
UMB FUND SERVICES, INC.
235 WEST GALENA STREET
MILWAUKEE
53212
4142992000
FUND ACCOUNTANT, AND ADMINISTRATOR
WILDERMUTH ADVISORY, LLC
3948 3rd Street South
#89
Jacksonville Beach
32250-5847
6782221100
ADVISER
SS&C Technologies, Inc.
430 W 7th Street
Suite 219030
Kansas City
64105
8884456032
TRANSFER AGENT RECORDS
N
N
N
N-2
Y
DONALD R. HENRY
N/A
N
RANDALL D. FRETZ
N/A
N
ANTHONY LEWIS
N/A
N
CAROL WILDERMUTH
001555730
Y
DANIEL WILDERMUTH
001728318
Y
Bernadette Murphy
N/A
223 Wilmington West Chester Pike
Suite 216
Chadds Ford
19317
XXXXXX
N
N
N
N
N
N
UMB DISTRIBUTION SERVICES, LLC
8-42106
000025938
N/A
N
Y
WITHUMSMITH+BROWN, PC
00100
N/A
N
Y
N
N
N
Wildermuth Fund
549300UF17FOV1WHN689
N
Interval Fund
Y
N
N
N
N/A
N/A
N/A
Rule 17e-1 (17 CFR 270.17e-1)
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 18f-4 (17 CFR 270.18f-4)
Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4))
Rule 18f-4(e) (17 CFR 270.18f-4(e))
Y
Y
Y
N
WILDERMUTH ADVISORY, LLC
801-78820
000169354
N/A
N
DST ASSET MANAGER SOLUTIONS, INC.
84-00896
N/A
N
N
N
INTERCONTINENTAL EXCHANGE, INC.
5493000F4ZO33MV32P92
N
Kroll LLC f/k/a Duff & Phelps LLC
36-409066
FEDERAL ID
N
N
UMB BANK, NATIONAL ASSOCIATION
VNOO6EITDJ2YUEBMSZ83
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
INTERACTIVE BROKERS LLC
50OBSE5T5521O6SMZR28
N
N
Member national securities exchange - rule 17f-1 (17 CFR 270.17f-1)
CITIGROUP PTY LIMITED (AUD)
N/A
AU
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UNICREDIT BK AUSTRI
N/A
AT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
BNPPSS BELGIUM
N/A
BE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
RBC INV SERVICES
N/A
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB DENMARK
N/A
DK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB FINLAND
N/A
FI
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CACEIS BANK
N/A
FR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
BNPPSS FRANKFURT
N/A
DE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SCB (HONG KONG) LTD
N/A
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CITIBANK ISRAEL
N/A
IL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SOCGEN SEC SERV SPA
N/A
IT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
MUFG BANK, LTD.
N/A
JP
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CITIBANK KOREA INC
N/A
KR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
BNPPSS NETHERLANDS
N/A
NL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
HSBC NEW ZEALAND
N/A
NZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB NORWAY
N/A
NO
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
DBS BANK LTD
N/A
SG
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SOCGEN SPAIN
N/A
ES
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB AB PUBL
N/A
SE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CREDIT SUISSE(SWITZERLAND)LTD.
N/A
CH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CITIBANK LONDON
N/A
GB
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CLEARSTREAM BANK SA
N/A
LU
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
WILDERMUTH ADVISORY, LLC
801-78820
SEC File Number
Y
N
N
UMB FUND SERVICES, INC.
84-05792
SEC File Number
N
N
N
Kalos Capital, Inc.
8-50630
000044337
N/A
253523.500000000000
COHEN AND COMPANY LLC
8-22522
000007616
549300WR155U7DVMIW58
522.000000000000
522.000000000000
0.000000000000
N
122780031.650000000000
Other
Class A
Shares of Beneficial Interest
Other
Class C
Shares of Beneficial Interest
Other
Class I
Shares of Beneficial Interest
N
N
Common stock
N
N
N
1.500000000000
2.500000000000
10.500000000000
9.900000000000
true
INTERNAL CONTROL RPT
2
internalcontrolletter.txt
INTERNAL CONTROL REPORT
REPORT OF INDEPENDENT
REGISTERED PUBLIC
ACCOUNTING FIRM
To the Shareholders and the Board of
Trustees of
Wildermuth Fund
In planning and performing our audit of
the financial statements of Wildermuth
Fund (the Fund ), for the year ended as
of March 31, 2023, in accordance with
the standards of the Public Company
Accounting Oversight Board (United
States) (PCAOB), we considered the
Fund s internal control over financial
reporting, including controls over
safeguarding securities, as a basis for
designing our auditing procedures for
the purpose of expressing our opinion
on the financial statements and to
comply with the requirements of Form
N-CEN, but not for the purpose of
expressing an opinion on the
effectiveness of the Fund s internal
control over financial reporting.
Accordingly, we express no such
opinion.
Management of the Fund is responsible
for establishing and maintaining
effective internal control over financial
reporting. In fulfilling this responsibility,
estimates and judgments by
management are required to assess the
expected benefits and related costs of
controls. A company s internal control
over financial reporting is a process
designed to provide reasonable
assurance regarding the reliability of
financial reporting and the preparation of
financial statements for external
purposes in accordance with generally
accepted accounting principles (GAAP).
A company s internal control over
financial reporting includes those
policies and procedures that (1) pertain
to the maintenance of records that, in
reasonable detail, accurately and fairly
reflect the transactions and dispositions
of the assets of the company; (2)
provide reasonable assurance that
transactions are recorded as necessary
to permit preparation of financial
statements in accordance with GAAP,
and that receipts and expenditures of
the company are being made only in
accordance with authorizations of
management and directors of the
company; and (3) provide reasonable
assurance regarding prevention or
timely detection of unauthorized
acquisition, use or disposition of a
company s assets that could have a
material effect on the financial
statements.
Because of inherent limitations, internal
control over financial reporting may not
prevent or detect misstatements. Also,
projections of any evaluation of
effectiveness to future periods are
subject to the risk that controls may
become inadequate because of
changes in conditions, or that the
degree of compliance with the policies
or procedures may deteriorate.
A deficiency in internal control over
financial reporting exists when the
design or operation of a control does not
allow management or employees, in the
normal course of performing their
assigned functions, to prevent or detect
misstatements on a timely basis. A
material weakness is a deficiency, or
combination of deficiencies, in internal
control over financial reporting such that
there is a reasonable possibility that a
material misstatement of the Company s
annual or interim financial statement will
not be prevented or detected on a timely
basis.
Our consideration of the Fund s internal
control over financial reporting was for
the limited purpose described in the first
paragraph and would not necessarily
identify all deficiencies in internal control
that might be material weaknesses
under standards established by the
PCAOB. However, we noted the
following deficiency in internal control
over financial reporting that we consider
to be a material weakness, as defined
above. This condition was considered in
determining the nature, timing, and
extent of the procedures performed in
our audit of the financial statements of
the Fund for the year ended March 31,
2023, and this report does not affect our
report thereon dated June 9, 2023.
We noted that Fund did not have
controls in place to timely analyze and
record its provision for income taxes.
This report is intended solely for the
information and use of management and
the Board of Trustees of Wildermuth
Fund. and the Securities and Exchange
Commission and is not intended to be
and should not be used by anyone other
than these specified parties.
/s/ WithumSmith+Brown, PC
Whippany, New Jersey
June 9, 2023
INTERNAL CONTROL RPT
3
correctiveaction.txt
CORRECTIVE ACTION
As noted in Item 11 of Registrant s Form
N-CSR, the Fund s tax status changed
from a regulated investment company
under Sub-Chapter M of the Internal
Revenue Code and is now taxed as a
corporation. Accordingly, the
Registrant had to engage an expert to
calculate the Fund s 2022 tax provision,
which took an extended period of time
due to the complexities of the
analysis. Now that the initial tax
provision has been calculated,
management has ensured that the tax
provision will be calculated on a
quarterly basis. Therefore,
management does not expect that this
issue will recur.