Recently Issued Accounting Pronouncement	12 Months Ended
Dec. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENT	NOTE 9 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENT In August 2018, the FASB issued Accounting Standards Update 2018-13, Fair Value Measurement (Topic 820). The new guidance includes additions and modifications to disclosures requirements for fair value measurements. For public entities, the amendments are effective for financial statements issued for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Management has evaluated the impact of applying this provision and determined that the early adoption of this ASU did not have a material impact on the financial statements. In November 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which provides guidance regarding the presentation of restricted cash in the statement of cash flows and will require entities to include the total of cash, cash equivalents, restricted cash, and restricted cash equivalents in the beginning and ending cash balances in the statement of cash flows. The new guidance reduces diversity in how entities present changes in restricted cash and restricted cash equivalents with respect to the statement of cash flows. The ASU has been adopted and resulted in an adjustment to beginning cash, cash equivalents and restricted cash within the Statement of Cash Flows of $70,768 and $1,218,374 for the Dividend Fund and Ex-Dividend Fund, respectively, to include cash pledged as collateral for futures contracts.

Recently Issued Accounting Pronouncement

12 Months Ended

Dec. 31, 2019

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENT

NOTE 9 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENT

In August 2018, the FASB issued Accounting Standards Update 2018-13, Fair Value Measurement (Topic 820). The new guidance includes additions and modifications to disclosures requirements for fair value measurements. For public entities, the amendments are effective for financial statements issued for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Management has evaluated the impact of applying this provision and determined that the early adoption of this ASU did not have a material impact on the financial statements.

In November 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which provides guidance regarding the presentation of restricted cash in the statement of cash flows and will require entities to include the total of cash, cash equivalents, restricted cash, and restricted cash equivalents in the beginning and ending cash balances in the statement of cash flows. The new guidance reduces diversity in how entities present changes in restricted cash and restricted cash equivalents with respect to the statement of cash flows. The ASU has been adopted and resulted in an adjustment to beginning cash, cash equivalents and restricted cash within the Statement of Cash Flows of $70,768 and $1,218,374 for the Dividend Fund and Ex-Dividend Fund, respectively, to include cash pledged as collateral for futures contracts.