0001752724-18-001480.txt : 20181109
0001752724-18-001480.hdr.sgml : 20181109
20181109103628
ACCESSION NUMBER: 0001752724-18-001480
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 3
CONFORMED PERIOD OF REPORT: 20180831
FILED AS OF DATE: 20181109
DATE AS OF CHANGE: 20181109
EFFECTIVENESS DATE: 20181109
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Northern Lights Fund Trust IV
CENTRAL INDEX KEY: 0001644419
IRS NUMBER: 000000000
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0916
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-23066
FILM NUMBER: 181171784
BUSINESS ADDRESS:
STREET 1: 17605 WRIGHT STREET
CITY: OMAHA
STATE: NE
ZIP: 68154-1150
BUSINESS PHONE: 402-895-1600
MAIL ADDRESS:
STREET 1: 17605 WRIGHT STREET
CITY: OMAHA
STATE: NE
ZIP: 68154-1150
0001644419
S000050435
Anchor Tactical Credit Strategies Fund
0001644419
S000055029
Anchor Tactical Equity Strategies Fund
0001644419
S000055030
Anchor Tactical Municipal Strategies Fund
0001644419
S000055031
Anchor Tactical Real Estate Fund
0001644419
S000059266
Sage ESG Intermediate Credit ETF
N-CEN
1
primary_doc.xml
X0101
N-CEN
LIVE
0001644419
XXXXXXXX
811-23066
N-1A
S000055031
true
S000050435
true
S000055029
true
S000055030
true
S000059266
true
Northern Lights Fund Trust IV
811-23066
0001644419
549300UIBIHXQ3PDEC28
17605 Wright Street
Omaha
68130
US-NE
US
631-470-2600
Gemini Fund Services, LLC
17605 Wright Street
Suite 2
Omaha
68130
402-493-4603
Fund Accounting and Transfer Agents Records
Y
N
N
N-1A
25
Y
Joseph Breslin
N/A
N
Charles Ranson
N/A
N
Thomas Sarkany
N/A
N
Northern Lights Compliance Services, LLC
N/A
17605 Wright Street
Omaha
68130
XXXXXX
N
N
N
N
N
N
N
Northern Lights Distributors, LLC
8-065857
N/A
N/A
Y
N
BBD LLP
552
N/A
TAIT, WELLER & BAKER LLP
445
N/A
N
N
N
N
N
N
N
Anchor Tactical Real Estate Fund
S000055031
549300ZQJT2Q54VMPF91
Y
1
0
0
Fund of Funds
N
N
N
N
N/A
0.00
0.00
N/A
Y
N
N
N
Anchor Capital Management Group, Inc.
801-61643
000123543
N/A
N
Gemini Fund Services, LLC
84-06083
N/A
N
N
N
ICE Data Services
N/A
Filling Number
N
N
MUFG Union Bank, N.A.
OX3PU53ZLPQKJ4700D47
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Gemini Fund Services, LLC
84-06083
Filling Number
N
N
N
Gemini Fund Services, LLC
N/A
Filling Number
N
N
N
The Goldman Sachs Group, Inc.
N/A
N/A
784F5XWPLTWKTBV3E584
13948.00
Jefferies Financial Group Inc.
N/A
N/A
549300HOF34RGOJ5YL07
1855.00
Jane Street Group, LLC
N/A
N/A
5493002N1IVX6KHGYO08
5812.00
Wallachbeth Capital, LLC
008-67936
000147853
549300R371KUKXEXC133
94163.00
Citadel Securities Americas Trading LLC
N/A
N/A
5493009E409VW0ESGS15
5880.00
Bank of America Merrill Lynch
N/A
N/A
5493005NJP8BSE187672
559.00
Bloomberg Inc.
N/A
N/A
549300RMUDWPHCUQNE66
43551.00
165768.00
0.00
N
93204901.00
0.00
N
N
N
N
Anchor Tactical Equity Strategies Fund
S000055029
549300DCQXRV867P4922
Y
1
0
0
Fund of Funds
N
N
N
N
N/A
0.00
0.00
N/A
Y
N
N
N
Anchor Capital Management Group, Inc.
801-61643
000123543
N/A
N
Gemini Fund Services, LLC
84-06083
N/A
N
N
N
ICE Data Services
N/A
Filling Number
N
N
MUFG Union Bank, N.A.
OX3PU53ZLPQKJ4700D47
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Gemini Fund Services, LLC
84-06083
Filling Number
N
N
N
Gemini Fund Services, LLC
N/A
Filling Number
N
N
N
Wallachbeth Capital, LLC
008-67936
000147853
549300R371KUKXEXC133
78699.00
Bloomberg Inc.
N/A
N/A
549300RMUDWPHCUQNE66
5035.00
The Goldman Sachs Group, Inc.
N/A
N/A
784F5XWPLTWKTBV3E584
637.00
Citadel Securities Americas Trading LLC
N/A
N/A
5493009E409VW0ESGS15
2250.00
86621.00
0.00
N
92173744.00
0.00
N
N
N
N
Anchor Tactical Municipal Strategies Fund
S000055030
549300ENYU1MCRML1T55
Y
1
0
0
Fund of Funds
N
N
N
N
N/A
0.00
0.00
N/A
Y
Y
Y
N
Anchor Capital Management Group, Inc.
801-61643
000123543
N/A
N
Gemini Fund Services, LLC
84-06083
N/A
N
N
N
ICE Data Services
N/A
Filling Number
N
N
MUFG Union Bank, N.A.
OX3PU53ZLPQKJ4700D47
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Gemini Fund Services, LLC
84-06083
Filling Number
N
N
N
Gemini Fund Services, LLC
N/A
Filling Number
N
N
N
Wallachbeth Capital, LLC
008-67936
000147853
549300R371KUKXEXC133
16728.00
Weeden & Co. L.P.
N/A
N/A
549300OYBLKSN8M8EW67
1866.00
Jane Street Group, LLC
N/A
N/A
5493002N1IVX6KHGYO08
450.00
Bank of America Merrill Lynch
N/A
N/A
5493005NJP8BSE187672
375.00
Cantor Fitzgerald & Co.
N/A
N/A
5493004J7H4GCPG6OB62
255.00
Bloomberg Inc.
N/A
N/A
549300RMUDWPHCUQNE66
1313.00
20987.00
Union Bank
N/A
N/A
549300NVZGUSYF4GKK54
245793016.00000000
245793016.00
N
50792581.00
0.00
N
N
N
N
Anchor Tactical Credit Strategies Fund
S000050435
5493009PIMVZ5T620V91
Y
1
0
0
Fund of Funds
N
N
N
N
N/A
0.00
0.00
N/A
Y
N
N
N
Anchor Capital Management Group, Inc.
801-61643
000123543
N/A
N
Gemini Fund Services, LLC
84-06083
N/A
N
N
N
ICE Data Services
N/A
Filling Number
N
N
MUFG Union Bank, N.A.
OX3PU53ZLPQKJ4700D47
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Gemini Fund Services, LLC
84-06083
Filling Number
N
N
N
Gemini Fund Services, LLC
N/A
Filling Number
N
N
N
Bank of America Merrill Lynch
N/A
N/A
5493005NJP8BSE187672
600.00
Jefferies Financial Group Inc.
N/A
N/A
549300HOF34RGOJ5YL07
9554.00
The Goldman Sachs Group, Inc.
N/A
N/A
784F5XWPLTWKTBV3E584
5650.00
Jane Street Group, LLC
N/A
N/A
5493002N1IVX6KHGYO08
2066.00
Citadel Securities Americas Trading LLC
N/A
N/A
5493009E409VW0ESGS15
12511.00
Wallachbeth Capital, LLC
008-67936
000147853
549300R371KUKXEXC133
224079.00
Bloomberg Inc.
N/A
N/A
549300RMUDWPHCUQNE66
38181.00
292641.00
Union Bank
N/A
N/A
549300NVZGUSYF4GKK54
11964931.00
Wallachbeth Capital, LLC
N/A
N/A
549300R371KUKXEXC133
17956455.00
29921386.00
N
69066183.00
0.00
N
N
N
N
Sage ESG Intermediate Credit ETF
S000059266
549300FTMTF6WH841Y37
Y
1
0
0
Exchange-Traded Fund
N
Y
-0.41
-0.76
0.36
0.36
N
N
N
N
N/A
0.00
0.00
N/A
Y
Y
Y
N
Sage Advisory Services, Ltd. Co.
801-52937
000106236
N/A
N
Brown Brothers Harriman & Co
N/A
5493006KMX1VFTPYPW14
N
N
N
ICE Data Services
N/A
N/A
N
N
Brown Brothers Harriman & Co
5493006KMX1VFTPYPW14
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Brown Brothers Harriman & Co
5493006KMX1VFTPYPW14
LEI
N
N
N
Gemini Fund Services, LLC
N/A
N/A
N
N
N
0.0
Gilder Gagnon Howe & Co. LLC
N/A
N/A
J08RCYNPUV40OD9IK206
2134967.00000000
Merriman Capital
N/A
N/A
213800UR5MG8ST3STU41
GB
2008010.00000000
JP Morgan Chase
N/A
N/A
7H6GLXDRUGQFU57RNE97
12773728.00000000
WR Securities, LLC
N/A
N/A
254900MXRV2LE67CAZ63
1731813.00000000
MarketAxess Corporation
N/A
N/A
GPSMMRI21JE7ZCVYF972
3602850.00000000
28718551.00
N
10821048.00
0.00
N
N
N
N
Sage ESG Intermediate Credit ETF
S000059266
N
300000.00
100.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
true
INTERNAL CONTROL RPT
2
IC_Letter_Anchor.txt
ANCHOR AUDIT LETTER
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Board
of Trustees of
Northern
Lights Fund
Trust IV
and the Shareholders of Anchor Tactical Credit
Strategies Fund, Anchor Tactical Equity Strategies
Fund, Anchor Tactical Municipal Strategies Fund,
and Anchor Tactical Real Estate Fund
In planning and performing our audits of the financial
statements of Anchor Tactical Credit Strategies Fund,
Anchor Tactical Equity Strategies Fund, Anchor Tactical
Municipal Strategies Fund, and Anchor Tactical Real
Estate Fund, each a series of shares of beneficial
interest in Northern Lights Fund Trust IV (the "Funds"),
as of August 31, 2018, and for the year then ended, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States)
("PCAOB"), we considered the Funds' 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 Funds' internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the Funds 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 accounting principles
generally accepted in the United States of America
("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 the 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
Trustees 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 Funds' annual or interim financial statements will
not be prevented or detected on a timely basis.
Our consideration of the Funds' internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the
PCAOB. However, we noted no deficiencies in the
Funds' internal control over financial reporting and its
operation, including controls over safeguarding
securities that we consider to be a material weakness,
as defined above, as of August 31, 2018.
This report is intended solely for the information and use
of management, the shareholders of Anchor Tactical
Credit Strategies Fund, Anchor Tactical Equity
Strategies Fund, Anchor Tactical Municipal Strategies
Fund, and Anchor Tactical Real Estate Fund, the Board
of Trustees of Northern Lights Fund Trust IV 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/ BBD, LLP
Philadelphia, Pennsylvania
October 25, 2018
INTERNAL CONTROL RPT
3
SageNCENLetter.txt
SAGE ETF NCEN AUDIT LETTER
REPORT OF
INDEPENDENT
REGISTERED
PUBLIC
ACCOUNTING FIRM
Shareholders and Board
of Trustees
Northern Lights Fund
Trust IV
80 Arkay Drive, Suite 110
Hauppauge, NY 11788
In planning and performing
our audits of the financial
statements of Sage ESG
Intermediate Credit ETF
(the Fund), as of and for
the year ended August 31,
2018, in accordance with
the standards of the Public
Company Accounting
Oversight Board (United
States), 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 Funds
internal control over
financial reporting.
Accordingly, we express
no such opinion.
The 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 companys
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. 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 generally accepted
accounting principles, 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 companys
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 statements
will not be prevented or
detected on a timely basis.
Our consideration of the
Funds internal control
over financial reporting
was for the limited purpose
described in the first
paragraph and would not
necessarily disclose all
deficiencies in internal
control that might be
material weaknesses under
standards established by
the Public Company
Accounting Oversight
Board (United States).
However, we noted no
deficiencies in the Funds
internal control over
financial reporting and its
operation, including
controls over safeguarding
securities, that we consider
to be material weaknesses
as defined above as of
August 31, 2018.
This report is intended
solely for the information
and use of management,
the Board of Trustees of
the Northern Lights Fund
Trust IV 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/ TAIT, WELLER & BAKER LLP
Philadelphia, Pennsylvania
October 30, 2018
Shareholders and Board of Trustees
Northern Lights Fund Trust IV
Page Two