| Schedule Of Partnerships Investments In Operating Limited Partnerships [Table Text Block] | The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 226,703,371 $ 1,140,993 $ 524,510 Acquisition costs of operating limited partnerships 9,097,175 162,528 85,843 Cumulative distributions from operating limited partnerships (1,675,040 ) - (22,441 ) Cumulative impairment loss in investments in operating limited partnerships (122,872,037 ) (337,192 ) (38,116 ) Cumulative losses from operating limited partnerships (111,253,469 ) (966,329 ) (549,796 ) Investments in operating limited partnerships per balance sheet - - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (1,145,457 ) - - The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). (1,902,879 ) - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 183,255 7,136 15,685 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (57,696,047 ) (1,066,850 ) (325,745 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 357,746 - - Cumulative impairment loss in investments in operating limited partnerships 122,872,037 337,192 38,116 Other (1,455,539 ) (2,935 ) (43,375 ) Equity per operating limited partnerships’ combined financial statements $ 61,213,116 $ (725,457 ) $ (315,319 ) The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 755,045 $ 3,303,139 $ 2,879,744 Acquisition costs of operating limited partnerships 78,016 482,854 310,375 Cumulative distributions from operating limited partnerships - - (34,932 ) Cumulative impairment loss in investments in operating limited partnerships (325,787 ) (2,213,351 ) (1,151,381 ) Cumulative losses from operating limited partnerships (507,274 ) (1,572,642 ) (2,003,806 ) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). - - (30,158 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). (39,009 ) (62,597 ) (91,548 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 7,927 (5,691 ) 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (856,165 ) (970,072 ) (2,267,378 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 325,787 2,213,351 1,151,381 Other 1,125 (97,940 ) 107,836 Equity per operating limited partnerships’ combined financial statements $ (560,335 ) $ 1,111,952 $ (1,122,338 ) The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 1,438,868 $ 5,164,819 $ 5,994,660 Acquisition costs of operating limited partnerships 167,460 772,454 813,797 Cumulative distributions from operating limited partnerships (57,503 ) (30,449 ) (1,096 ) Cumulative impairment loss in investments in operating limited partnerships (1,430,062 ) (1,350,275 ) (3,487,976 ) Cumulative losses from operating limited partnerships (118,763 ) (4,556,549 ) (3,319,385 ) Investments in operating limited partnerships per balance sheet - - - The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). - (51,000 ) - The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837 ) (222,527 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 31,239 45,732 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (456,606 ) (4,815,872 ) (1,317,831 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 171,816 - Cumulative impairment loss in investments in operating limited partnerships 1,430,062 1,350,275 3,487,976 Other (78,352 ) (94,916 ) (84,291 ) Equity per operating limited partnerships’ combined financial statements $ 926,343 $ (3,453,802 ) $ 1,863,327 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 2,736,848 $ 9,231,659 $ 5,493,284 Acquisition costs of operating limited partnerships 388,894 1,333,588 667,262 Cumulative distributions from operating limited partnerships (5,079 ) (14,324 ) (29,318 ) Cumulative impairment loss in investments in operating limited partnerships (930,910 ) (5,444,545 ) (2,194,151 ) Cumulative losses from operating limited partnerships (2,189,753 ) (5,106,378 ) (3,937,077 ) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (12,030 ) - (112,197 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,189 ) (596,128 ) (235,701 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 33,990 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,819,446 ) (3,478,199 ) (2,083,473 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 7,039 1,092 Cumulative impairment loss in investments in operating limited partnerships 930,910 5,444,545 2,194,151 Other (45,965 ) (30,529 ) (21,265 ) Equity per operating limited partnerships’ combined financial statements $ (974,730 ) $ 1,386,265 $ (257,393 ) The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 5,898,003 $ 14,149,131 $ 8,367,365 Acquisition costs of operating limited partnerships 826,360 1,645,450 950,957 Cumulative distributions from operating limited partnerships (31,355 ) (45,614 ) (3,170 ) Cumulative impairment loss in investments in operating limited partnerships (3,574,025 ) (9,175,569 ) (6,568,884 ) Cumulative losses from operating limited partnerships (3,118,983 ) (6,573,398 ) (2,746,268 ) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (47,462 ) (172,318 ) (179,468 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600 ) - (167,193 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 6,859 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,188,582 ) (3,395,101 ) (1,876,329 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 29,991 9,684 Cumulative impairment loss in investments in operating limited partnerships 3,574,025 9,175,569 6,568,884 Other (50,995 ) 251,165 (13,716 ) Equity per operating limited partnerships’ combined financial statements $ 216,245 $ 5,889,306 $ 4,341,862 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 34 Series 35 Series 36 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 6,257,458 $ 5,386,247 $ 4,276,900 Acquisition costs of operating limited partnerships 411,337 - - Cumulative distributions from operating limited partnerships (20,308 ) (2,459 ) (27,291 ) Cumulative impairment loss in investments in operating limited partnerships (3,951,725 ) (2,462,259 ) (2,406,542 ) Cumulative losses from operating limited partnerships (2,696,762 ) (2,921,529 ) (1,843,067 ) Investments in operating limited partnerships per balance sheet - - - Series 34 Series 35 Series 36 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). - - - The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). (288,550 ) - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,354,867 ) (2,237,121 ) (984,727 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 3,300 - Cumulative impairment loss in investments in operating limited partnerships 3,951,725 2,462,259 2,406,542 Other (139,920 ) 2,467 (33,040 ) Equity per operating limited partnerships’ combined financial statements $ 2,168,388 $ 230,905 $ 1,388,775 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 37 Series 38 Series 39 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 7,549,550 $ 9,815,140 $ 671,150 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (65,908 ) (359,635 ) - Cumulative impairment loss in investments in operating limited partnerships (3,922,795 ) (7,194,962 ) (233,531 ) Cumulative losses from operating limited partnerships (3,560,847 ) (2,260,543 ) (437,619 ) Investments in operating limited partnerships per balance sheet - - - Series 37 Series 38 Series 39 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (155,365 ) - - The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,916,369 ) (866,648 ) (97,796 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 13,201 - - Cumulative impairment loss in investments in operating limited partnerships 3,922,795 7,194,962 233,531 Other (12,299 ) (233,707 ) (72,294 ) Equity per operating limited partnerships’ combined financial statements $ 1,851,963 $ 6,094,607 $ 63,441 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 40 Series 41 Series 42 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 11,579,898 $ 15,436,181 $ 16,067,004 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (22,466 ) (38,570 ) (20,956 ) Cumulative impairment loss in investments in operating limited partnerships (5,441,719 ) (5,854,800 ) (7,195,970 ) Cumulative losses from operating limited partnerships (6,115,713 ) (9,542,811 ) (8,850,078 ) Investments in operating limited partnerships per balance sheet - - - Series 40 Series 41 Series 42 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (16,841 ) (33,807 ) (76,678 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,230,853 ) (3,483,277 ) (4,285,267 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 32,119 - 20,012 Cumulative impairment loss in investments in operating limited partnerships 5,441,719 5,854,800 7,195,970 Other (72,329 ) (325,495 ) (21,834 ) Equity per operating limited partnerships’ combined financial statements $ 3,153,815 $ 2,012,221 $ 2,832,203 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 43 Series 44 Series 45 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 23,300,481 $ 13,739,925 $ 25,600,776 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (271,984 ) (49,115 ) (320,688 ) Cumulative impairment loss in investments in operating limited partnerships (11,001,252 ) (5,442,013 ) (16,541,124 ) Cumulative losses from operating limited partnerships (12,027,245 ) (8,248,797 ) (8,738,964 ) Investments in operating limited partnerships per balance sheet - - - Series 43 Series 44 Series 45 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (121,319 ) - (129,725 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,434,039 ) (4,416,600 ) (2,226,331 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - - 23,309 Cumulative impairment loss in investments in operating limited partnerships 11,001,252 5,442,013 16,541,124 Other (50,452 ) (90,418 ) (164,622 ) Equity per operating limited partnerships’ combined financial statements $ 6,395,442 $ 934,995 $ 14,043,755 The Fund’s investments in operating limited partnerships at March 31, 2017 are summarized as follows: Series 46 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 19,944,593 Acquisition costs of operating limited partnerships - Cumulative distributions from operating limited partnerships (200,379 ) Cumulative impairment loss in investments in operating limited partnerships (13,001,121 ) Cumulative losses from operating limited partnerships (6,743,093 ) Investments in operating limited partnerships per balance sheet - Series 46 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2017 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2016 (see note A). (7,089 ) The Fund has recorded acquisition costs at March 31, 2017 which have not been recorded in the net assets of the operating limited partnerships (see note A). - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,244,503 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 4,594 Cumulative impairment loss in investments in operating limited partnerships 13,001,121 Other (37,443 ) Equity per operating limited partnerships’ combined financial statements $ 11,716,680 The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 303,772,168 $ 1,510,993 $ 524,510 Acquisition costs of operating limited partnerships 12,667,316 215,748 85,843 Cumulative distributions from operating limited partnerships (2,477,305 ) (7,394 ) (22,441 ) Cumulative impairment loss in investments in operating limited partnerships (161,650,983 ) (409,509 ) (38,116 ) Cumulative losses from operating limited partnerships (152,311,196 ) (1,309,838 ) (549,796 ) Investments in operating limited partnerships per balance sheet - - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (1,202,653 ) - - The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,413,891 ) - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 447,007 62,488 15,685 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (72,745,706 ) (988,006 ) (307,183 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 884,505 6,576 - Cumulative impairment loss in investments in operating limited partnerships 161,650,983 409,509 38,116 Other (1,837,057 ) (11,516 ) (42,053 ) Equity per operating limited partnerships’ combined financial statements $ 83,783,188 $ (520,949 ) $ (295,435 ) The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 755,045 $ 4,968,423 $ 2,879,744 Acquisition costs of operating limited partnerships 78,016 727,246 310,375 Cumulative distributions from operating limited partnerships - - (34,932 ) Cumulative impairment loss in investments in operating limited partnerships (325,787 ) (4,061,633 ) (1,151,381 ) Cumulative losses from operating limited partnerships (507,274 ) (1,634,036 ) (2,003,806 ) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (11,581 ) (30,158 ) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (39,009 ) (62,597 ) (91,548 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 7,927 7,292 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (866,909 ) (1,241,388 ) (2,084,698 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 325,787 4,061,633 1,151,381 Other 1,125 (133,388 ) 115,558 Equity per operating limited partnerships’ combined financial statements $ (571,079 ) $ 2,654,872 $ (931,936 ) The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 1,438,868 $ 5,527,557 $ 8,111,853 Acquisition costs of operating limited partnerships 167,460 824,628 1,143,307 Cumulative distributions from operating limited partnerships (57,503 ) (40,236 ) (14,167 ) Cumulative impairment loss in investments in operating limited partnerships (1,359,466 ) (1,822,975 ) (4,036,605 ) Cumulative losses from operating limited partnerships (189,359 ) (4,488,974 ) (5,204,388 ) Investments in operating limited partnerships per balance sheet - - - Series 25 Series 26 Series 27 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (51,000 ) (39,446 ) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837 ) (449,204 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 31,239 45,732 195,417 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (343,851 ) (4,331,079 ) (1,587,855 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 171,816 - Cumulative impairment loss in investments in operating limited partnerships 1,359,466 1,822,975 4,036,605 Other (67,544 ) (115,347 ) (291,605 ) Equity per operating limited partnerships’ combined financial statements $ 979,310 $ (2,516,740 ) $ 1,863,912 The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 5,944,962 $ 9,231,659 $ 5,493,284 Acquisition costs of operating limited partnerships 850,335 1,333,588 667,262 Cumulative distributions from operating limited partnerships (110,655 ) (14,324 ) (29,318 ) Cumulative impairment loss in investments in operating limited partnerships (2,158,606 ) (5,444,545 ) (2,194,151 ) Cumulative losses from operating limited partnerships (4,526,036 ) (5,106,378 ) (3,937,077 ) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (12,030 ) - (112,197 ) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,189 ) (596,128 ) (235,701 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 33,990 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,842,764 ) (2,951,824 ) (1,907,676 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 7,039 1,092 Cumulative impairment loss in investments in operating limited partnerships 2,158,606 5,444,545 2,194,151 Other (90,515 ) (30,530 ) (18,522 ) Equity per operating limited partnerships’ combined financial statements $ (814,902 ) $ 1,912,639 $ (78,853 ) The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 11,532,547 $ 22,949,966 $ 8,367,365 Acquisition costs of operating limited partnerships 1,632,942 2,929,785 950,957 Cumulative distributions from operating limited partnerships (31,404 ) (101,208 ) (3,170 ) Cumulative impairment loss in investments in operating limited partnerships (6,454,920 ) (13,361,331 ) (6,467,715 ) Cumulative losses from operating limited partnerships (6,679,165 ) (12,417,212 ) (2,847,437 ) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (47,462 ) (172,318 ) (179,468 ) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600 ) (1,284,335 ) (167,193 ) Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 6,859 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,016,452 ) (4,963,274 ) (1,578,487 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 8,501 38,357 9,684 Cumulative impairment loss in investments in operating limited partnerships 6,454,920 13,361,331 6,467,715 Other (36,552 ) 284,785 (13,716 ) Equity per operating limited partnerships’ combined financial statements $ 2,292,214 $ 7,264,546 $ 4,538,535 The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 34 Series 35 Series 36 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 11,227,571 $ 10,781,284 $ 12,307,640 Acquisition costs of operating limited partnerships 749,824 - - Cumulative distributions from operating limited partnerships (20,308 ) (5,084 ) (100,055 ) Cumulative impairment loss in investments in operating limited partnerships (6,843,156 ) (5,230,309 ) (6,862,772 ) Cumulative losses from operating limited partnerships (5,113,931 ) (5,545,891 ) (5,344,813 ) Investments in operating limited partnerships per balance sheet - - - Series 34 Series 35 Series 36 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (6,069 ) - - The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (288,550 ) - - Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,642,674 ) (3,423,568 ) (2,019,997 ) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 78,017 1,370 Cumulative impairment loss in investments in operating limited partnerships 6,843,156 5,230,309 6,862,772 Other (194,626 ) (24,491 ) (126,915 ) Equity per operating limited partnerships’ combined financial statements $ 4,711,237 $ 1,860,267 $ 4,717,230 The Fund’s investments in operating limited partnerships at March 31, 2016 are summarized as follows: Series 37 Series 38 Series 39 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 16,058,621 $ 17,940,834 $ 10,069,655 Acquis |
| Schedule Of Summarized Balance Sheets In Operating Partnerships [Table Text Block] | The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS Total Series 20 Series 21 ASSETS Buildings and improvements, net of accumulated depreciation $ 394,212,193 $ 2,085,075 $ 1,489,227 Land 41,747,860 246,238 183,210 Other assets 49,639,300 582,694 366,699 $ 485,599,353 $ 2,914,007 $ 2,039,136 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 348,577,513 $ 3,200,912 $ 2,297,325 Accounts payable and accrued expenses 16,107,662 75,817 22,623 Other liabilities 40,891,893 50,451 40,020 405,577,068 3,327,180 2,359,968 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 61,213,116 (725,457 ) (315,319 ) Other partners 18,809,169 312,284 (5,513 ) 80,022,285 (413,173 ) (320,832 ) $ 485,599,353 $ 2,914,007 $ 2,039,136 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 22 Series 23 Series 24 ASSETS Buildings and improvements, net of accumulated depreciation $ 1,945,141 $ 4,805,126 $ 3,402,825 Land 426,603 522,075 636,838 Other assets 1,013,637 1,248,448 644,794 $ 3,385,381 $ 6,575,649 $ 4,684,457 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,834,362 $ 4,961,827 $ 5,238,205 Accounts payable and accrued expenses 88,761 157,317 118,124 Other liabilities 65,589 820,842 411,627 3,988,712 5,939,986 5,767,956 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (560,335 ) 1,111,952 (1,122,338 ) Other partners (42,996 ) (476,289 ) 38,839 (603,331 ) 635,663 (1,083,499 ) $ 3,385,381 $ 6,575,649 $ 4,684,457 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 25 Series 26 Series 27 ASSETS Buildings and improvements, net of accumulated depreciation $ 3,013,338 $ 7,274,962 $ 12,049,493 Land 203,400 620,110 1,360,969 Other assets 919,878 1,105,294 1,862,638 $ 4,136,616 $ 9,000,366 $ 15,273,100 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,290,404 $ 10,309,719 $ 9,390,191 Accounts payable and accrued expenses 62,955 1,437,631 346,277 Other liabilities 31,649 1,110,272 2,149,189 3,385,008 12,857,622 11,885,657 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 926,343 (3,453,802 ) 1,863,327 Other partners (174,735 ) (403,454 ) 1,524,116 751,608 (3,857,256 ) 3,387,443 $ 4,136,616 $ 9,000,366 $ 15,273,100 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 28 Series 29 Series 30 ASSETS Buildings and improvements, net of accumulated depreciation $ 3,949,712 $ 9,381,511 $ 6,657,707 Land 251,300 694,245 415,348 Other assets 445,890 2,959,653 831,281 $ 4,646,902 $ 13,035,409 $ 7,904,336 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 4,563,975 $ 6,879,017 $ 7,235,178 Accounts payable and accrued expenses 177,233 1,061,966 337,340 Other liabilities 1,022,213 3,393,759 699,680 5,763,421 11,334,742 8,272,198 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (974,730 ) 1,386,265 (257,393 ) Other partners (141,789 ) 314,402 (110,469 ) (1,116,519 ) 1,700,667 (367,862 ) $ 4,646,902 $ 13,035,409 $ 7,904,336 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 31 Series 32 Series 33 ASSETS Buildings and improvements, net of accumulated depreciation $ 8,072,673 $ 14,247,643 $ 14,983,903 Land 725,013 1,185,852 1,328,537 Other assets 1,458,129 1,880,115 1,256,727 $ 10,255,815 $ 17,313,610 $ 17,569,167 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 9,530,208 $ 7,147,321 $ 6,828,064 Accounts payable and accrued expenses 534,648 1,213,357 623,125 Other liabilities 340,754 876,272 897,122 10,405,610 9,236,950 8,348,311 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 216,245 5,889,306 4,341,862 Other partners (366,040 ) 2,187,354 4,878,994 (149,795 ) 8,076,660 9,220,856 $ 10,255,815 $ 17,313,610 $ 17,569,167 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 34 Series 35 Series 36 ASSETS Buildings and improvements, net of accumulated depreciation $ 4,939,111 $ 6,496,199 $ 5,418,554 Land 230,576 671,988 655,300 Other assets 1,074,019 808,787 684,276 $ 6,243,706 $ 7,976,974 $ 6,758,130 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,273,740 $ 5,448,834 $ 3,488,113 Accounts payable and accrued expenses 222,965 179,364 676,964 Other liabilities 818,633 2,602,051 311,735 4,315,338 8,230,249 4,476,812 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 2,168,388 230,905 1,388,775 Other partners (240,020 ) (484,180 ) 892,543 1,928,368 (253,275 ) 2,281,318 $ 6,243,706 $ 7,976,974 $ 6,758,130 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 37 Series 38 Series 39 ASSETS Buildings and improvements, net of accumulated depreciation $ 4,913,034 $ 7,584,676 $ 704,469 Land 300,501 670,346 50,000 Other assets 379,600 989,351 36,912 $ 5,593,135 $ 9,244,373 $ 791,381 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 2,708,987 $ 4,509,814 $ 705,510 Accounts payable and accrued expenses 539,389 185,976 9,232 Other liabilities 599,151 544,697 23,287 3,847,527 5,240,487 738,029 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 1,851,963 6,094,607 63,441 Other partners (106,355 ) (2,090,721 ) (10,089 ) 1,745,608 4,003,886 53,352 $ 5,593,135 $ 9,244,373 $ 791,381 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 40 Series 41 Series 42 ASSETS Buildings and improvements, net of accumulated depreciation $ 34,036,000 $ 52,194,620 $ 38,829,717 Land 3,816,175 7,423,381 5,877,411 Other assets 2,777,597 5,236,886 4,108,842 $ 40,629,772 $ 64,854,887 $ 48,815,970 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 32,191,614 $ 53,514,163 $ 34,987,875 Accounts payable and accrued expenses 1,056,318 1,675,342 2,490,974 Other liabilities 1,710,051 2,686,207 3,815,676 34,957,983 57,875,712 41,294,525 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 3,153,815 2,012,221 2,832,203 Other partners 2,517,974 4,966,954 4,689,242 5,671,789 6,979,175 7,521,445 $ 40,629,772 $ 64,854,887 $ 48,815,970 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 43 Series 44 Series 45 ASSETS Buildings and improvements, net of accumulated depreciation $ 41,562,908 $ 31,835,019 $ 41,406,048 Land 4,306,232 3,008,317 3,989,836 Other assets 3,973,680 3,488,635 6,245,976 $ 49,842,820 $ 38,331,971 $ 51,641,860 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 36,674,057 $ 36,988,184 $ 29,953,961 Accounts payable and accrued expenses 1,350,023 318,124 815,588 Other liabilities 4,916,891 5,494,147 2,853,533 42,940,971 42,800,455 33,623,082 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 6,395,442 934,995 14,043,755 Other partners 506,407 (5,403,479 ) 3,975,023 6,901,849 (4,468,484 ) 18,018,778 $ 49,842,820 $ 38,331,971 $ 51,641,860 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 46 ASSETS Buildings and improvements, net of accumulated depreciation $ 30,933,502 Land 1,948,059 Other assets 3,258,862 $ 36,140,423 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 19,425,953 Accounts payable and accrued expenses 330,229 Other liabilities 2,606,395 22,362,577 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 11,716,680 Other partners 2,061,166 13,777,846 $ 36,140,423 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS Total Series 20 Series 21 ASSETS Buildings and improvements, net of accumulated depreciation $ 529,415,678 $ 3,332,620 $ 1,572,107 Land 53,226,657 310,538 183,210 Other assets 66,317,024 1,186,975 331,854 $ 648,959,359 $ 4,830,133 $ 2,087,171 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 457,774,123 $ 4,827,573 $ 2,329,701 Accounts payable and accrued expenses 23,355,176 110,814 10,649 Other liabilities 66,468,250 59,330 38,458 547,597,549 4,997,717 2,378,808 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 83,783,188 (520,949 ) (295,435 ) Other partners 17,578,622 353,365 3,798 101,361,810 (167,584 ) (291,637 ) $ 648,959,359 $ 4,830,133 $ 2,087,171 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 22 Series 23 Series 24 ASSETS Buildings and improvements, net of accumulated depreciation $ 2,058,605 $ 8,270,196 $ 3,627,508 Land 426,603 911,443 636,838 Other assets 1,074,777 3,582,210 653,001 $ 3,559,985 $ 12,763,849 $ 4,917,347 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,876,441 $ 7,344,377 $ 5,325,953 Accounts payable and accrued expenses 100,050 347,926 114,929 Other liabilities 69,420 4,908,882 327,523 4,045,911 12,601,185 5,768,405 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (571,079 ) 2,654,872 (931,936 ) Other partners 85,153 (2,492,208 ) 80,878 (485,926 ) 162,664 (851,058 ) $ 3,559,985 $ 12,763,849 $ 4,917,347 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 25 Series 26 Series 27 ASSETS Buildings and improvements, net of accumulated depreciation $ 3,131,767 $ 8,657,081 $ 17,241,309 Land 203,400 680,110 2,571,668 Other assets 933,501 1,418,158 2,384,013 $ 4,268,668 $ 10,755,349 $ 22,196,990 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,346,127 $ 11,360,063 $ 15,287,429 Accounts payable and accrued expenses 70,325 1,389,206 508,324 Other liabilities 26,620 1,058,361 2,746,562 3,443,072 13,807,630 18,542,315 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 979,310 (2,516,740 ) 1,863,912 Other partners (153,714 ) (535,541 ) 1,790,763 825,596 (3,052,281 ) 3,654,675 $ 4,268,668 $ 10,755,349 $ 22,196,990 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 28 Series 29 Series 30 ASSETS Buildings and improvements, net of accumulated depreciation $ 7,014,398 $ 9,835,315 $ 7,036,190 Land 266,222 694,245 415,348 Other assets 744,475 1,439,626 725,493 $ 8,025,095 $ 11,969,186 $ 8,177,031 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 8,538,924 $ 7,052,254 $ 7,370,572 Accounts payable and accrued expenses 328,623 966,993 310,357 Other liabilities 936,630 1,675,171 666,265 9,804,177 9,694,418 8,347,194 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (814,902 ) 1,912,639 (78,853 ) Other partners (964,180 ) 362,129 (91,310 ) (1,779,082 ) 2,274,768 (170,163 ) $ 8,025,095 $ 11,969,186 $ 8,177,031 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 31 Series 32 Series 33 ASSETS Buildings and improvements, net of accumulated depreciation $ 16,497,019 $ 20,224,966 $ 15,649,517 Land 1,102,473 1,360,852 1,328,537 Other assets 2,515,292 2,411,015 1,467,582 $ 20,114,784 $ 23,996,833 $ 18,445,636 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 16,249,514 $ 10,787,090 $ 7,137,297 Accounts payable and accrued expenses 661,063 2,769,726 671,157 Other liabilities 568,549 1,094,844 894,554 17,479,126 14,651,660 8,703,008 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 2,292,214 7,264,546 4,538,535 Other partners 343,444 2,080,627 5,204,093 2,635,658 9,345,173 9,742,628 $ 20,114,784 $ 23,996,833 $ 18,445,636 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 34 Series 35 Series 36 ASSETS Buildings and improvements, net of accumulated depreciation $ 10,453,950 $ 20,625,675 $ 17,723,639 Land 1,133,280 2,695,102 1,833,180 Other assets 1,991,614 2,613,971 2,466,948 $ 13,578,844 $ 25,934,748 $ 22,023,767 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 7,233,483 $ 15,676,104 $ 12,638,012 Accounts payable and accrued expenses 254,244 399,861 1,971,020 Other liabilities 1,250,258 6,129,396 502,961 8,737,985 22,205,361 15,111,993 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 4,711,237 1,860,267 4,717,230 Other partners 129,622 1,869,120 2,194,544 4,840,859 3,729,387 6,911,774 $ 13,578,844 $ 25,934,748 $ 22,023,767 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 37 Series 38 Series 39 ASSETS Buildings and improvements, net of accumulated depreciation $ 21,832,900 $ 17,129,023 $ 10,554,350 Land 1,625,738 1,519,206 1,061,888 Other assets 2,111,926 1,991,354 1,179,735 $ 25,570,564 $ 20,639,583 $ 12,795,973 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 17,549,703 $ 13,819,417 $ 10,114,858 Accounts payable and accrued expenses 2,360,796 250,053 222,241 Other liabilities 6,332,846 2,874,467 2,335,993 26,243,345 16,943,937 12,673,092 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 400,279 5,873,276 635,035 Other partners (1,073,060 ) (2,177,630 ) (512,154 ) (672,781 ) 3,695,646 122,881 $ 25,570,564 $ 20,639,583 $ 12,795,973 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 40 Series 41 Series 42 ASSETS Buildings and improvements, net of accumulated depreciation $ 44,047,875 $ 56,126,204 $ 40,671,186 Land 4,690,941 7,583,381 5,877,411 Other assets 3,736,506 6,160,084 4,492,349 $ 52,475,322 $ 69,869,669 $ 51,040,946 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 39,778,652 $ 55,916,451 $ 36,161,415 Accounts payable and accrued expenses 1,618,018 1,636,364 2,534,425 Other liabilities 4,687,420 3,729,671 3,819,627 46,084,090 61,282,486 42,515,467 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 6,774,543 3,285,614 3,373,992 Other partners (383,311 ) 5,301,569 5,151,487 6,391,232 8,587,183 8,525,479 $ 52,475,322 $ 69,869,669 $ 51,040,946 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 43 Series 44 Series 45 ASSETS Buildings and improvements, net of accumulated depreciation $ 43,756,712 $ 36,930,412 $ 47,639,086 Land 4,306,232 3,130,916 4,314,836 Other assets 4,165,140 4,122,248 6,771,223 $ 52,228,084 $ 44,183,576 $ 58,725,145 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 37,823,234 $ 40,047,937 $ 36,009,724 Accounts payable and accrued expenses 1,260,622 679,030 1,383,333 Other liabilities 4,929,604 6,225,735 5,238,485 44,013,460 46,952,702 42,631,542 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 6,814,487 2,077,901 14,658,970 Other partners 1,400,137 (4,847,027 ) 1,434,633 8,214,624 (2,769,126 ) 16,093,603 $ 52,228,084 $ 44,183,576 $ 58,725,145 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 46 ASSETS Buildings and improvements, net of accumulated depreciation $ 37,776,068 Land 2,363,059 Other assets 3,645,954 $ 43,785,081 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 24,171,818 Accounts payable and accrued expenses 425,027 Other liabilities 3,340,618 27,937,463 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 12,824,223 Other partners 3,023,395 15,847,618 $ 43,785,081 |
| Schedule Of Summarized Statement Of Operations In Operating Partnerships [Table Text Block] | The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Total Series 20 Series 21 Revenue Rent $ 85,755,446 $ 889,757 $ 493,555 Interest and other 2,943,930 51,176 3,440 88,699,376 940,933 496,995 Expenses Interest 17,012,370 67,782 39,664 Depreciation and amortization 22,495,020 257,685 82,880 Taxes and insurance 10,332,106 96,986 68,302 Repairs and maintenance 19,174,823 304,750 129,182 Operating expenses 29,285,986 360,239 195,717 Impairment loss - - - Other expenses 1,936,798 14,439 - 100,237,103 1,101,881 515,745 NET INCOME (LOSS) $ (11,537,727 ) $ (160,948 ) $ (18,750 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (8,901,790 ) $ (106,474 ) $ (39,102 ) Net income (loss) allocated to other partners $ (2,635,937 ) $ (54,474 ) $ 20,352 * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 22 Series 23 Series 24 Revenue Rent $ 780,062 $ 1,426,787 $ 1,218,703 Interest and other 36,302 112,584 28,210 816,364 1,539,371 1,246,913 Expenses Interest 70,347 117,886 127,601 Depreciation and amortization 166,222 286,650 361,276 Taxes and insurance 110,615 155,346 117,868 Repairs and maintenance 289,406 284,376 357,522 Operating expenses 283,947 864,097 486,157 Impairment loss - - - Other expenses 13,232 14,212 11,156 933,769 1,722,567 1,461,580 NET INCOME (LOSS) $ (117,405 ) $ (183,196 ) $ (214,667 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (45,959 ) $ (159,714 ) $ (185,148 ) Net income (loss) allocated to other partners $ (71,446 ) $ (23,482 ) $ (29,519 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 25 Series 26 Series 27 Revenue Rent $ 857,567 $ 2,172,933 $ 3,174,381 Interest and other 20,950 57,555 25,493 878,517 2,230,488 3,199,874 Expenses Interest 80,735 306,650 509,261 Depreciation and amortization 176,707 572,435 661,245 Taxes and insurance 92,956 296,029 366,487 Repairs and maintenance 188,389 687,453 605,819 Operating expenses 368,878 850,626 974,005 Impairment loss - - - Other expenses 8,814 15,500 38,677 916,479 2,728,693 3,155,494 NET INCOME (LOSS) $ (37,962 ) $ (498,205 ) $ 44,380 Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (112,755 ) $ (500,992 ) $ (164,034 ) Net income (loss) allocated to other partners $ 74,793 $ 2,787 $ 208,414 * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 28 Series 29 Series 30 Revenue Rent $ 1,002,280 $ 1,870,776 $ 1,509,820 Interest and other 25,270 170,891 38,014 1,027,550 2,041,667 1,547,834 Expenses Interest 163,031 417,247 157,690 Depreciation and amortization 225,777 541,192 405,826 Taxes and insurance 132,749 269,958 197,172 Repairs and maintenance 213,513 457,333 335,232 Operating expenses 437,570 909,738 625,657 Impairment loss - - - Other expenses - 20,300 9,527 1,172,640 2,615,768 1,731,104 NET INCOME (LOSS) $ (145,090 ) $ (574,101 ) $ (183,270 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (198,898 ) $ (531,118 ) $ (187,074 ) Net income (loss) allocated to other partners $ 53,808 $ (42,983 ) $ 3,804 * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 31 Series 32 Series 33 Revenue Rent $ 1,706,240 $ 2,847,292 $ 2,625,326 Interest and other 48,995 86,930 86,895 1,755,235 2,934,222 2,712,221 Expenses Interest 168,268 468,653 441,719 Depreciation and amortization 573,233 816,277 707,952 Taxes and insurance 288,339 348,890 335,238 Repairs and maintenance 284,817 745,036 623,753 Operating expenses 935,094 929,535 990,872 Impairment loss - - - Other expenses 6,013 220,748 110,459 2,255,764 3,529,139 3,209,993 NET INCOME (LOSS) $ (500,529 ) $ (594,917 ) $ (497,772 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (497,487 ) $ (529,907 ) $ (297,842 ) Net income (loss) allocated to other partners $ (3,042 ) $ (65,010 ) $ (199,930 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 34 Series 35 Series 36 Revenue Rent $ 971,745 $ 1,806,433 $ 1,365,067 Interest and other 35,012 69,612 90,846 1,006,757 1,876,045 1,455,913 Expenses Interest 104,262 290,660 257,096 Depreciation and amortization 275,627 485,344 400,786 Taxes and insurance 141,495 203,459 252,292 Repairs and maintenance 286,631 260,199 277,928 Operating expenses 326,343 620,343 434,010 Impairment loss - - - Other expenses - 25,200 33,541 1,134,358 1,885,205 1,655,653 NET INCOME (LOSS) $ (127,601 ) $ (9,160 ) $ (199,740 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (136,875 ) $ (40,749 ) $ (131,250 ) Net income (loss) allocated to other partners $ 9,274 $ 31,589 $ (68,490 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 37 Series 38 Series 39 Revenue Rent $ 1,039,639 $ 1,774,853 $ 168,432 Interest and other 102,567 21,673 - 1,142,206 1,796,526 168,432 Expenses Interest 160,035 247,122 6,237 Depreciation and amortization 358,716 372,627 29,091 Taxes and insurance 201,945 214,991 15,558 Repairs and maintenance 193,056 414,817 60,340 Operating expenses 402,404 633,207 70,601 Impairment loss - - - Other expenses 23,041 18,000 - 1,339,197 1,900,764 181,827 NET INCOME (LOSS) $ (196,991 ) $ (104,238 ) $ (13,395 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (141,806 ) $ (144,427 ) $ (13,393 ) Net income (loss) allocated to other partners $ (55,185 ) $ 40,189 $ (2 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 40 Series 41 Series 42 Revenue Rent $ 7,913,892 $ 12,012,632 $ 7,743,859 Interest and other 203,429 279,982 260,401 8,117,321 12,292,614 8,004,260 Expenses Interest 2,291,713 3,221,005 1,812,102 Depreciation and amortization 1,873,123 2,810,380 2,129,667 Taxes and insurance 1,045,058 1,452,787 865,086 Repairs and maintenance 1,488,255 2,489,498 1,833,446 Operating expenses 1,783,214 3,034,020 2,567,479 Impairment loss - - - Other expenses 296,558 340,154 297,284 8,777,921 13,347,844 9,505,064 NET INCOME (LOSS) $ (660,600 ) $ (1,055,230 ) $ (1,500,804 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (695,283 ) $ (535,125 ) $ (678,898 ) Net income (loss) allocated to other partners $ 34,683 $ (520,105 ) $ (821,906 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 43 Series 44 Series 45 Revenue Rent $ 7,766,042 $ 7,687,702 $ 8,007,329 Interest and other 468,895 327,166 178,014 8,234,937 8,014,868 8,185,343 Expenses Interest 1,506,832 1,873,630 1,104,605 Depreciation and amortization 2,528,048 1,868,001 2,250,286 Taxes and insurance 817,994 554,655 948,985 Repairs and maintenance 1,962,505 1,516,605 1,937,661 Operating expenses 3,247,142 2,660,711 2,758,102 Impairment loss - - - Other expenses 69,965 97,607 214,186 10,132,486 8,571,209 9,213,825 NET INCOME (LOSS) $ (1,897,549 ) $ (556,341 ) $ (1,028,482 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (749,824 ) $ (596,043 ) $ (915,282 ) Net income (loss) allocated to other partners $ (1,147,725 ) $ 39,702 $ (113,200 ) * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2016 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2016 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 46 Revenue Rent $ 4,922,342 Interest and other 113,628 5,035,970 Expenses Interest 1,000,537 Depreciation and amortization 1,277,967 Taxes and insurance 740,866 Repairs and maintenance 947,301 Operating expenses 1,536,278 Impairment loss - Other expenses 38,185 5,541,134 NET INCOME (LOSS) $ (505,164 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (566,331 ) Net income (loss) allocated to other partners $ 61,167 * Amounts include $106,474, $39,102, $45,959, $159,714, $185,148, $112,755, $500,992, $164,034, $198,898, $531,118, $187,074, $497,487, $529,907, $297,842, $136,875, $40,749, $131,250, $141,806, $144,427, $13,393, $695,283, $535,125, $678,898, $749,824, $596,043, $915,282 and $566,331 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Total Series 20 Series 21 Revenue Rent $ 111,776,843 $ 1,185,836 $ 501,207 Interest and other 4,528,841 47,917 3,473 116,305,684 1,233,753 504,680 Expenses Interest 22,696,497 103,823 42,173 Depreciation and amortization 30,995,689 319,299 83,029 Taxes and insurance 14,155,041 133,186 65,006 Repairs and maintenance 23,031,379 340,694 108,441 Operating expenses 38,937,669 484,527 185,059 Impairment loss - - - Other expenses 2,310,183 16,039 - 132,126,458 1,397,568 483,708 NET INCOME (LOSS) $ (15,820,774 ) $ (163,815 ) $ 20,972 Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (11,941,106 ) $ (109,408 ) $ - Net income (loss) allocated to other partners $ (3,879,668 ) $ (54,407 ) $ 20,972 * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 22 Series 23 Series 24 Revenue Rent $ 779,764 $ 2,536,702 $ 1,202,358 Interest and other 43,150 89,120 23,919 822,914 2,625,822 1,226,277 Expenses Interest 72,934 275,105 121,338 Depreciation and amortization 179,088 982,215 351,255 Taxes and insurance 119,915 392,801 121,189 Repairs and maintenance 237,302 502,492 312,955 Operating expenses 285,458 1,088,431 474,834 Impairment loss - - - Other expenses 13,232 39,202 20,286 907,929 3,280,246 1,401,857 NET INCOME (LOSS) $ (85,015 ) $ (654,424 ) $ (175,580 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (57,309 ) $ (372,667 ) $ (146,078 ) Net income (loss) allocated to other partners $ (27,706 ) $ (281,757 ) $ (29,502 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 25 Series 26 Series 27 Revenue Rent $ 869,428 $ 2,376,345 $ 4,652,943 Interest and other 32,201 59,021 43,508 901,629 2,435,366 4,696,451 Expenses Interest 84,140 374,082 874,561 Depreciation and amortization 170,873 618,827 916,029 Taxes and insurance 98,899 341,777 602,180 Repairs and maintenance 206,013 640,467 825,870 Operating expenses 350,467 896,421 1,405,937 Impairment loss - - - Other expenses 8,889 15,500 48,712 919,281 2,887,074 4,673,289 NET INCOME (LOSS) $ (17,652 ) $ (451,708 ) $ 23,162 Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (70,287 ) $ (461,073 ) $ (226,075 ) Net income (loss) allocated to other partners $ 52,635 $ 9,365 $ 249,237 * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 28 Series 29 Series 30 Revenue Rent $ 1,621,261 $ 1,976,028 $ 1,493,470 Interest and other 34,516 182,610 143,545 1,655,777 2,158,638 1,637,015 Expenses Interest 171,663 457,017 165,357 Depreciation and amortization 503,916 535,120 405,307 Taxes and insurance 198,050 321,634 200,403 Repairs and maintenance 381,359 433,100 364,975 Operating expenses 912,589 843,779 696,234 Impairment loss - - - Other expenses - 27,700 6,747 2,167,577 2,618,350 1,839,023 NET INCOME (LOSS) $ (511,800 ) $ (459,712 ) $ (202,008 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (533,920 ) $ (442,926 ) $ (174,671 ) Net income (loss) allocated to other partners $ 22,120 $ (16,786 ) $ (27,337 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 31 Series 32 Series 33 Revenue Rent $ 3,857,615 $ 3,937,997 $ 2,587,763 Interest and other 136,085 522,343 90,053 3,993,700 4,460,340 2,677,816 Expenses Interest 346,210 679,912 446,506 Depreciation and amortization 1,077,795 1,225,244 726,280 Taxes and insurance 606,394 491,697 343,569 Repairs and maintenance 710,461 756,911 491,833 Operating expenses 1,763,442 1,518,818 1,017,937 Impairment loss - - - Other expenses 21,482 280,517 106,005 4,525,784 4,953,099 3,132,130 NET INCOME (LOSS) $ (532,084 ) $ (492,759 ) $ (454,314 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (551,230 ) $ (513,975 ) $ (250,938 ) Net income (loss) allocated to other partners $ 19,146 $ 21,216 $ (203,376 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 34 Series 35 Series 36 Revenue Rent $ 2,461,028 $ 5,117,009 $ 3,882,110 Interest and other 71,256 187,870 100,935 2,532,284 5,304,879 3,983,045 Expenses Interest 391,137 1,128,100 716,386 Depreciation and amortization 647,172 1,617,552 1,292,043 Taxes and insurance 335,716 637,437 563,732 Repairs and maintenance 487,407 780,180 591,114 Operating expenses 1,000,614 1,725,195 1,502,446 Impairment loss - - - Other expenses 10,300 63,200 80,836 2,872,346 5,951,664 4,746,557 NET INCOME (LOSS) $ (340,062 ) $ (646,785 ) $ (763,512 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (360,810 ) $ (403,942 ) $ (381,014 ) Net income (loss) allocated to other partners $ 20,748 $ (242,843 ) $ (382,498 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 37 Series 38 Series 39 Revenue Rent $ 4,887,918 $ 4,461,135 $ 2,910,257 Interest and other 224,158 168,050 141,742 5,112,076 4,629,185 3,051,999 Expenses Interest 979,187 870,411 586,862 Depreciation and amortization 1,536,522 1,082,815 688,543 Taxes and insurance 762,488 530,136 301,988 Repairs and maintenance 948,457 915,337 599,784 Operating expenses 2,099,524 1,760,555 1,261,653 Impairment loss - - - Other expenses 120,646 85,767 106,939 6,446,824 5,245,021 3,545,769 NET INCOME (LOSS) $ (1,334,748 ) $ (615,836 ) $ (493,770 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (973,078 ) $ (401,471 ) $ (283,760 ) Net income (loss) allocated to other partners $ (361,670 ) $ (214,365 ) $ (210,010 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 40 Series 41 Series 42 Revenue Rent $ 8,988,443 $ 12,011,209 $ 7,616,395 Interest and other 274,699 362,739 436,587 9,263,142 12,373,948 8,052,982 Expenses Interest 2,623,328 3,198,557 1,728,329 Depreciation and amortization 2,297,137 2,904,618 2,165,627 Taxes and insurance 1,278,199 1,530,747 935,026 Repairs and maintenance 1,459,904 2,347,072 2,050,409 Operating expenses 2,139,931 2,864,489 2,287,940 Impairment loss - - - Other expenses 88,325 331,540 303,017 9,886,824 13,177,023 9,470,348 NET INCOME (LOSS) $ (623,682 ) $ (803,075 ) $ (1,417,366 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (485,428 ) $ (652,535 ) $ (820,041 ) Net income (loss) allocated to other partners $ (138,254 ) $ (150,540 ) $ (597,325 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 43 Series 44 Series 45 Revenue Rent $ 7,586,036 $ 7,672,594 $ 8,630,960 Interest and other 410,256 301,391 182,275 7,996,292 7,973,985 8,813,235 Expenses Interest 1,466,381 2,015,917 1,399,484 Depreciation and amortization 2,577,315 2,052,878 2,530,687 Taxes and insurance 820,521 560,059 1,056,860 Repairs and maintenance 1,888,325 1,587,593 1,864,206 Operating expenses 2,921,473 2,450,076 2,954,780 Impairment loss - - - Other expenses 83,350 102,792 237,084 9,757,365 8,769,315 10,043,101 NET INCOME (LOSS) $ (1,761,073 ) $ (795,330 ) $ (1,229,866 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (980,275 ) $ (612,970 ) $ (843,380 ) Net income (loss) allocated to other partners $ (780,798 ) $ (182,360 ) $ (386,486 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 46 Revenue Rent $ 5,973,032 Interest and other 215,422 6,188,454 Expenses Interest 1,377,597 Depreciation and amortization 1,508,503 Taxes and insurance 805,432 Repairs and maintenance 1,198,718 Operating expenses 2,045,060 Impairment loss - Other expenses 92,076 7,027,386 NET INCOME (LOSS) $ (838,932 ) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (831,845 ) Net income (loss) allocated to other partners $ (7,087 ) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. |
