Combined Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Investment Income
Interest	$ 37,492	$ 384,625	$ 94,145	$ 680,490
Expenses
Sponsor fee	50,272	56,609	100,544	110,249
CTA fee	9,692	44,293	23,377	86,842
Audit fees	35,797	37,859	71,594	75,718
Tax preparation fees	25,136	57,598	50,272	115,196
Admin/accounting/custodian/transfer agent fees	30,027	29,667	60,054	59,334
Legal fees	20,108	20,166	40,216	40,332
Printing and postage expenses	5,304	13,106	10,608	26,212
Chief Compliance Officer fees	12,584	12,602	25,162	25,204
Principal Financial Officer fees	12,584	12,602	25,162	25,204
Regulatory reporting fees	12,584	12,602	25,162	25,204
Brokerage commissions	8,129	25,590	18,292	50,955
Distribution fees	7,883	8,568	15,766	17,136
Insurance expense	7,540	7,562	15,080	15,124
Listing & calculation agent fees	6,334	6,352	12,668	12,704
Other expenses	6,404	10,315	12,808	20,630
Wholesale support fees	8,393	24,082	17,493	46,218
Interest expense	14		14
Total Expenses	258,785	379,573	524,272	752,262
Less: Waiver of CTA fee	(6,561)	(10,462)	(16,213)	(23,499)
Less: Expenses absorbed by Sponsor	(212,585)	(149,113)	(414,794)	(304,369)
Net Expenses	39,639	219,998	93,265	424,394
Net Investment Income (Loss)	(2,147)	164,627	880	256,096
Net Realized Gain (Loss) on
Investments, futures and options contracts	(550,056)	(470,824)	85,453	(890,946)
Change in Unrealized Gain (Loss) on
Investments, futures and options contracts	273,261	(3,190,200)	1,034,836	(1,645,088)
Net realized and unrealized gain (loss)	(276,795)	(3,661,024)	1,120,289	(2,536,034)
Net income (loss)	(278,942)	(3,496,397)	1,121,169	(2,279,938)
SIT RISING RATE ETF
Investment Income
Interest	31,146	371,146	75,132	653,882
Expenses
Sponsor fee	18,852	25,103	37,704	47,237
CTA fee	3,131	33,831	7,164	63,343
Audit fees	22,012	21,537	44,024	43,074
Tax preparation fees	12,568	25,205	25,136	50,410
Admin/accounting/custodian/transfer agent fees	14,479	14,191	28,958	28,382
Legal fees	8,797	8,823	17,594	17,646
Printing and postage expenses	2,639	6,553	5,278	13,106
Chief Compliance Officer fees	6,301	6,301	12,596	12,602
Principal Financial Officer fees	6,301	6,301	12,596	12,602
Regulatory reporting fees	6,301	6,301	12,596	12,602
Brokerage commissions	927	19,434	2,793	35,862
Distribution fees	3,906	4,410	7,812	8,820
Insurance expense	3,770	3,781	7,540	7,562
Listing & calculation agent fees	3,167	3,176	6,334	6,352
Other expenses	2,193	4,644	4,386	9,288
Wholesale support fees	1,566	16,915	3,583	31,671
Interest expense	14		14
Total Expenses	116,924	206,506	236,108	400,559
Less: Waiver of CTA fee
Less: Expenses absorbed by Sponsor	(100,323)	(17,920)	(197,476)	(47,986)
Net Expenses	16,601	188,586	38,632	352,573
Net Investment Income (Loss)	14,545	182,560	36,500	301,309
Net Realized Gain (Loss) on
Investments, futures and options contracts	(306,211)	266,684	(252,728)	(456,707)
Change in Unrealized Gain (Loss) on
Investments, futures and options contracts	391,106	(3,327,205)	368,231	(1,611,508)
Net realized and unrealized gain (loss)	84,895	(3,060,521)	115,503	(2,068,215)
Net income (loss)	99,440	(2,877,961)	152,003	(1,766,906)
BREAKWAVE DRY BULK SHIPPING ETF
Investment Income
Interest	6,346	13,479	19,013	26,608
Expenses
Sponsor fee	31,420	31,506	62,840	63,012
CTA fee	6,561	10,462	16,213	23,499
Audit fees	13,785	16,322	27,570	32,644
Tax preparation fees	12,568	32,393	25,136	64,786
Admin/accounting/custodian/transfer agent fees	15,548	15,476	31,096	30,952
Legal fees	11,311	11,343	22,622	22,686
Printing and postage expenses	2,665	6,553	5,330	13,106
Chief Compliance Officer fees	6,283	6,301	12,566	12,602
Principal Financial Officer fees	6,283	6,301	12,566	12,602
Regulatory reporting fees	6,283	6,301	12,566	12,602
Brokerage commissions	7,202	6,156	15,499	15,093
Distribution fees	3,977	4,158	7,954	8,316
Insurance expense	3,770	3,781	7,540	7,562
Listing & calculation agent fees	3,167	3,176	6,334	6,352
Other expenses	4,211	5,671	8,422	11,342
Wholesale support fees	6,827	7,167	13,910	14,547
Interest expense
Total Expenses	141,861	173,067	288,164	351,703
Less: Waiver of CTA fee	(6,561)	(10,462)	(16,213)	(23,499)
Less: Expenses absorbed by Sponsor	(112,262)	(131,193)	(217,318)	(256,383)
Net Expenses	23,038	31,412	54,633	71,821
Net Investment Income (Loss)	(16,692)	(17,933)	(35,620)	(45,213)
Net Realized Gain (Loss) on
Investments, futures and options contracts	(243,845)	(737,508)	338,181	(434,239)
Change in Unrealized Gain (Loss) on
Investments, futures and options contracts	(117,845)	137,005	666,605	(33,580)
Net realized and unrealized gain (loss)	(361,690)	(600,503)	1,004,786	(467,819)
Net income (loss)	$ (378,382)	$ (618,436)	$ 969,166	$ (513,032)