0001752724-23-200518.txt : 20230908
0001752724-23-200518.hdr.sgml : 20230908
20230908110652
ACCESSION NUMBER: 0001752724-23-200518
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20230630
FILED AS OF DATE: 20230908
DATE AS OF CHANGE: 20230908
EFFECTIVENESS DATE: 20230908
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Impact Shares Trust I
CENTRAL INDEX KEY: 0001722388
IRS NUMBER: 000000000
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-23312
FILM NUMBER: 231244180
BUSINESS ADDRESS:
STREET 1: CORPORATION TRUST CENTER 1209 ORANGE ST
CITY: WILMINGTON
STATE: DE
ZIP: 19801
BUSINESS PHONE: 4694428424
MAIL ADDRESS:
STREET 1: CORPORATION TRUST CENTER 1209 ORANGE ST
CITY: WILMINGTON
STATE: DE
ZIP: 19801
FORMER COMPANY:
FORMER CONFORMED NAME: Impact Shares Funds I Trust
DATE OF NAME CHANGE: 20171113
0001722388
S000061285
Impact Shares YWCA Women's Empowerment ETF
C000198447
Impact Shares YWCA Women's Empowerment ETF
WOMN
0001722388
S000061286
Impact Shares NAACP Minority Empowerment ETF
C000198448
Impact Shares NAACP Minority Empowerment ETF
NACP
0001722388
S000063230
Impact Shares Sustainable Development Goals Global Equity ETF
C000205095
Impact Shares Sustainable Development Goals Global Equity ETF
0001722388
S000071211
Impact Shares Affordable Housing MBS ETF
C000226008
Impact Shares Affordable Housing MBS ETF
OWNS
0001722388
S000073897
Impact Shares MSCI Global Climate Select ETF
C000231164
Impact Shares MSCI Global Climate Select ETF
0001722388
S000079282
Impact Shares Climate Risk Reinsurance ETF
C000240270
Impact Shares Climate Risk Reinsurance ETF
N-CEN
1
primary_doc.xml
X0404
N-CEN
LIVE
0001722388
XXXXXXXX
811-23312
false
false
false
N-1A
true
Impact Shares Trust I
811-23312
0001722388
00000000000000000000
2189 Broken Bend
Frisco
75034
US-TX
US
1-469-442-8424
SEI Investments Global Funds Services
1 Freedom Valley Drive
OAKS
19456
610-676-1000
Records as Sub-Administrator for Trust
The Bank of New York Mellon
240 Greenwich Street
New York
10286
1-212-495-1784
Records As Transfer Agent and Custodian For Trust
SEI Investments Distribution Co.
1 Freedom Valley Drive
OAKS
19456
610-676-1000
Records as Distributor for Trust
Impact Shares, Corp.
2189 Broken Bend
Frisco
75034
1-469-442-8424
Records as Advisor for Trust
Community Capital Management, Inc.
261 N. University Drive
Suite 520
Fort Lauderdale
33324
954-217-7999
Records as Sub-Advisor for Trust
N
N
N
N-1A
3
Y
Ethan Powell
N/A
Y
Winston I. Lowe
N/A
N
Kathleen Legg
N/A
N
Donald J Guiney
N/A
54 Blueberry Ridge Lane
Chilmark
02535
XXXXXX
N
N
N
N
N
N
SEI INVESTMENTS DISTRIBUTION CO.
8-27897
000010690
N/A
N
N
Cohen & Company, Ltd
925
N/A
Y
N
N
N
N
N
N
IMPACT SHARES NAACP MINORITY EMPOWERMENT ETF
S000061286
549300BEJIKHC3K4GH59
N
1
0
0
Exchange-Traded Fund
N
N
0.48
-0.1
1.393835305
1.385371667
Y
N
Y
N
N/A
0.00000000
0.00000000
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
Impact Shares, Corp.
801-112391
000282472
N/A
N
The Bank of New York Mellon
84-54739
HPFHU0OQ28E4N0NFVK49
N
N
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Pricing Direct
549300WIC0TOJ7N7GD54
N
IHS Markit
549300HLPTRASHS0E726
GB
N
Bloomberg
254900BF4G8VMW8GG471
N
Intercontinental Exchange, Inc.
5493000F4ZO33MV32P92
N
S&P
549300U4VWNITEKO2881
N
N
The Bank of New York Mellon
HPFHU0OQ28E4N0NFVK49
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
N
SEI Investments Global Funds Services
801-24593
SEC File Number
N
N
N
SEI Investments Distribution Co.
8-27897
000010690
N/A
0.00
MISCHLER FINANCIAL
8-48067
000037818
2549004IPXPSM9EJFC92
565.15
GOLDMAN, SACHS & CO.
008-00129
000000361
FOR8UP27PHTHYVLBNG30
3561.28
4126.43
MISCHLER FINANCIAL
8-48067
000037818
2549004IPXPSM9EJFC92
2749630.59
GOLDMAN, SACHS & CO.
008-00129
000000361
FOR8UP27PHTHYVLBNG30
6937150.71
9686781.30
N
38254298.49
N
N
N
IMPACT SHARES YWCA WOMEN'S EMPOWERMENT ETF
S000061285
549300R0JUMY7RFI0F26
N
1
0
0
Exchange-Traded Fund
N
N
1.98
1.09
1.133341104
1.130807341
Y
N
Y
N
N/A
0.00000000
0.00000000
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
Impact Shares, Corp.
801-112391
000282472
N/A
N
The Bank of New York Mellon
84-54739
HPFHU0OQ28E4N0NFVK49
N
N
N
IHS Markit
549300HLPTRASHS0E726
GB
N
Intercontinental Exchange, Inc.
5493000F4ZO33MV32P92
N
Pricing Direct
549300WIC0TOJ7N7GD54
N
S&P
549300U4VWNITEKO2881
N
Bloomberg
254900BF4G8VMW8GG471
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
N
The Bank of New York Mellon
HPFHU0OQ28E4N0NFVK49
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
N
SEI Investments Global Funds Services
801-24593
SEC File Number
N
N
N
SEI Investments Distribution Co.
8-27897
000010690
N/A
0.00
GOLDMAN, SACHS & CO.
008-00129
000000361
FOR8UP27PHTHYVLBNG30
4152.66
MISCHLER FINANCIAL
8-48067
000037818
2549004IPXPSM9EJFC92
1170.12
5322.78
MISCHLER FINANCIAL
8-48067
000037818
2549004IPXPSM9EJFC92
2365230.95
GOLDMAN, SACHS & CO.
008-00129
000000361
FOR8UP27PHTHYVLBNG30
11742838.32
14108069.27
N
33966594.74
N
N
N
Impact Shares Affordable Housing MBS ETF
S000071211
549300JKRU74I2V89639
N
1
0
0
Exchange-Traded Fund
N
N
0.44
0.14
1.344729856
1.339559318
Y
N
Y
N
N/A
0.00000000
0.00000000
Rule 32a-4 (17 CFR 270.32a-4)
Y
Y
N
N
Impact Shares, Corp.
801-112391
000282472
N/A
N
Community Capital Management, Inc.
801-56201
000109368
N/A
N
N
The Bank of New York Mellon
84-54739
HPFHU0OQ28E4N0NFVK49
N
N
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Bloomberg
254900BF4G8VMW8GG471
N
Intercontinental Exchange, Inc.
5493000F4ZO33MV32P92
N
Pricing Direct
549300WIC0TOJ7N7GD54
N
S&P
549300U4VWNITEKO2881
N
IHS Markit
549300HLPTRASHS0E726
GB
N
N
The Bank of New York Mellon
HPFHU0OQ28E4N0NFVK49
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
N
SEI Investments Global Funds Services
801-24593
SEC File Number
N
N
N
SEI Investments Distribution Co.
8-27897
000010690
N/A
0.00
0.00000000
JPM CHASE
008-35008
000000079
ZBUT11V806EZRVTWT807
15648899.56
PNC CAPITAL MARKETS
008-32493
000015647
7OGNSSLOQJ8U3B9Y5F18
1193099.44
MIZUHO SECURITIES USA INC
008-37710
000019647
7TK5RJIZDFROZCA6XF66
1109773.44
WELLS FARGO BROKERAGE SERVICES, LLC
008-65876
000126292
VYVVCKR63DVZZN70PB21
7381506.9
WACHOVIA SECURITIES, INC.
008-65876
000126292
VYVVCKR63DVZZN70PB21
2880211.99
CITIGROUP GLOBAL MARKETS
008-08177
000007059
MBNUM2BPBDO7JBLYG310
29030307.64
NOMURA SECURITIES INTERNATIONAL, INC.
008-15255
000004297
OXTKY6Q8X53C9ILVV871
5265545.18
BANK OF AMERICA
008-69787
000283942
549300HN4UKV1E2R3U73
14473594.82
CASTLEOAK SECURITIES, L.P
8-65786
000125334
549300MXL7C60HZ59S65
2643914.51
CREDIT SUISSE - FIRST BOSTON CA
008-00422
000000816
1V8Y6QCX6YMJ2OELII46
1866855.92
85295616.77
N
101129734.340601
N
N
N
IMPACT SHARES NAACP MINORITY EMPOWERMENT ETF
S000061286
N
25000.00000000
0.29401466
2.46361720
99.70598533
2.46361720
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
500.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
Y
Impact Shares Affordable Housing MBS ETF
S000071211
N
50000.00000000
100.00000000
0.00000000
0.00000000
0.00000000
100.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
500.00000000
0.00000000
0.00000000
500.00000000
0.00000000
Y
IMPACT SHARES YWCA WOMEN'S EMPOWERMENT ETF
S000061285
N
25000.00000000
-0.79956303
2.81832919
100.79956303
2.81832919
-0.20592875
0.00000000
100.20592875
0.00000000
0.00000000
500.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
500.00000000
0.00000000
0.00000000
0.00000000
0.00000000
Y
false
false
true
false
false
false
INTERNAL CONTROL RPT
2
ImpactShares_ICL.txt
INTERNAL CONTROL LETTER
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the Shareholders of Impact Shares YWCA Women's
Empowerment ETF, Impact Shares NAACP Minority
Empowerment ETF, and Impact Shares Affordable
Housing MBS ETF and Board of Trustees of Impact
Shares Trust I
In planning and performing our audit of the
financial statements of Impact Shares Trust I
comprising of Impact Shares YWCA Women's Empowerment
ETF, Impact Shares NAACP Minority Empowerment ETF,
and Impact Shares Affordable Housing MBS ETF (the
"Funds") as of June 30, 2023, 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 fund'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 fund'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 fund; (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 fund are being made
only in accordance with authorizations of management
and trustees of the fund; and (3) provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a
fund's assets that could have a material effect on
the financial statements.
Because of its 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 June 30, 2023.
This report is intended solely for the information
and use of management and the Board of Trustees of
the Funds 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/ COHEN & COMPANY, LTD.
COHEN & COMPANY, LTD.
Cleveland, Ohio
August 29, 2023