Document and Entity Information
Document and Entity Information | 3 Months Ended |
Jun. 30, 2023 shares | |
Document and Entity Information | |
Document Type | 10-Q |
Document Quarterly Report | true |
Document Period End Date | Jun. 30, 2023 |
Document Transition Report | false |
Entity File Number | 0-26200 |
Entity Registrant Name | BF GARDEN TAX CREDIT FUND IV L.P. |
Entity Incorporation, State or Country Code | DE |
Entity Tax Identification Number | 04-3208648 |
Entity Address, Address Line One | 101 Arch Street |
Entity Address, Address Line Two | 13th Floor |
Entity Address, City or Town | Boston |
Entity Address, State or Province | MA |
Entity Address, Postal Zip Code | 02110 |
City Area Code | 888 |
Local Phone Number | 773-1487 |
Title of 12(b) Security | None |
No Trading Symbol Flag | true |
Security Exchange Name | NONE |
Entity Current Reporting Status | Yes |
Entity Interactive Data Current | Yes |
Entity Filer Category | Non-accelerated Filer |
Entity Small Business | true |
Entity Emerging Growth Company | false |
Entity Shell Company | false |
Entity Common Stock, Shares Outstanding | 0 |
Amendment Flag | false |
Entity Central Index Key | 0000913778 |
Current Fiscal Year End Date | --03-31 |
Document Fiscal Year Focus | 2024 |
Document Fiscal Period Focus | Q1 |
CONDENSED BALANCE SHEETS
CONDENSED BALANCE SHEETS - USD ($) | Jun. 30, 2023 | Mar. 31, 2023 |
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | $ 0 | $ 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 470,472 | 508,245 |
Other assets | 3,220 | 5,911 |
ASSETS | 473,692 | 514,156 |
LIABILITIES | ||
Accounts payable and accrued expenses | 1 | 1 |
Accounts payable affiliates | $ 3,328,959 | $ 7,035,500 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 785 |
LIABILITIES | 3,328,960 | 7,036,286 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (6,496,538) | (7,446,921) |
General Partner | 3,641,270 | 924,791 |
PARTNERS' CAPITAL (DEFICIT) | (2,855,268) | (6,522,130) |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 473,692 | 514,156 |
Series 20 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (754,767) | (754,767) |
General Partner | 754,767 | 754,767 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 21 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (898,231) | (898,231) |
General Partner | 898,231 | 898,231 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 22 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (2,448,362) | (2,448,362) |
General Partner | 2,448,362 | 2,448,362 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 23 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (224,264) | (224,264) |
General Partner | 224,264 | 224,264 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 24 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 173,404 | 173,404 |
General Partner | (173,404) | (173,404) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 25 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 219,815 | 219,815 |
General Partner | (219,815) | (219,815) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 26 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 313,969 | 313,969 |
General Partner | (313,969) | (313,969) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 27 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 133,264 | 133,264 |
General Partner | (133,264) | (133,264) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 28 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 275,140 | 275,140 |
General Partner | (275,140) | (275,140) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 29 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 47,146 |
Other assets | 0 | 2,582 |
ASSETS | 0 | 49,728 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 3,113,302 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 785 |
LIABILITIES | 0 | 3,114,087 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (2,341,163) | (2,695,068) |
General Partner | 2,341,163 | (369,291) |
PARTNERS' CAPITAL (DEFICIT) | 0 | (3,064,359) |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 49,728 |
Series 30 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (883,119) | (883,119) |
General Partner | 883,119 | 883,119 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 31 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 353,529 | 353,529 |
General Partner | (353,529) | (353,529) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 32 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 380,821 | 380,821 |
General Partner | (380,821) | (380,821) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 33 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 196,294 | 196,294 |
General Partner | (196,294) | (196,294) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 34 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 25,145 | 31,891 |
Other assets | 55 | 82 |
ASSETS | 25,200 | 31,973 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 2,511,383 | $ 2,506,760 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 2,511,383 | 2,506,760 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (2,160,932) | (2,149,650) |
General Partner | (325,251) | (325,137) |
PARTNERS' CAPITAL (DEFICIT) | (2,486,183) | (2,474,787) |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 25,200 | 31,973 |
Series 35 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 223,088 | 223,088 |
General Partner | (223,088) | (223,088) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 36 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 148,221 | 148,221 |
General Partner | (148,221) | (148,221) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 37 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 205,359 | 205,359 |
General Partner | (205,359) | (205,359) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 38 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 188,889 | 188,889 |
General Partner | (188,889) | (188,889) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 39 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 196,043 | 196,043 |
General Partner | (196,043) | (196,043) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 40 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 216,900 | 216,900 |
General Partner | (216,900) | (216,900) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 41 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (987,713) | (987,713) |
General Partner | 987,713 | 987,713 |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 42 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 216,680 | 216,680 |
General Partner | (216,680) | (216,680) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 43 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 306,854 | 306,854 |
General Partner | (306,854) | (306,854) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 44 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 207,874 | 207,874 |
General Partner | (207,874) | (207,874) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 45 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 0 | 0 |
Other assets | 0 | 0 |
ASSETS | 0 | 0 |
LIABILITIES | ||
Accounts payable and accrued expenses | 0 | 0 |
Accounts payable affiliates | $ 0 | $ 0 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 0 | 0 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | 348,522 | 348,522 |
General Partner | (348,522) | (348,522) |
PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | 0 | 0 |
Series 46 | ||
ASSETS | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | 0 | 0 |
OTHER ASSETS | ||
Cash and cash equivalents | 445,327 | 429,208 |
Other assets | 3,165 | 3,247 |
ASSETS | 448,492 | 432,455 |
LIABILITIES | ||
Accounts payable and accrued expenses | 1 | 1 |
Accounts payable affiliates | $ 817,576 | $ 1,415,438 |
Accounts payable, related party, type | srt:AffiliatedEntityMember | srt:AffiliatedEntityMember |
Capital contributions payable | $ 0 | $ 0 |
LIABILITIES | 817,577 | 1,415,439 |
PARTNERS' CAPITAL (DEFICIT) | ||
Limited partners | (102,653) | (710,413) |
General Partner | (266,432) | (272,571) |
PARTNERS' CAPITAL (DEFICIT) | (369,085) | (982,984) |
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT) | $ 448,492 | $ 432,455 |
CONDENSED BALANCE SHEETS (Paren
CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares | Jun. 30, 2023 | Mar. 31, 2023 |
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 83,651,080 | 83,651,080 |
Units of limited partnership interest, outstanding | 82,874,653 | 82,874,653 |
Series 20 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,866,700 | 3,866,700 |
Units of limited partnership interest, outstanding | 3,828,200 | 3,828,200 |
Series 21 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 1,892,700 | 1,892,700 |
Units of limited partnership interest, outstanding | 1,879,500 | 1,879,500 |
Series 22 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,564,400 | 2,564,400 |
Units of limited partnership interest, outstanding | 2,550,145 | 2,550,145 |
Series 23 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,336,727 | 3,336,727 |
Units of limited partnership interest, outstanding | 3,303,327 | 3,303,327 |
Series 24 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,169,878 | 2,169,878 |
Units of limited partnership interest, outstanding | 2,150,053 | 2,150,053 |
Series 25 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,026,109 | 3,026,109 |
Units of limited partnership interest, outstanding | 3,016,809 | 3,016,809 |
Series 26 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,995,900 | 3,995,900 |
Units of limited partnership interest, outstanding | 3,926,374 | 3,926,374 |
Series 27 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,460,700 | 2,460,700 |
Units of limited partnership interest, outstanding | 2,431,350 | 2,431,350 |
Series 28 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 4,000,738 | 4,000,738 |
Units of limited partnership interest, outstanding | 3,979,139 | 3,979,139 |
Series 29 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,991,800 | 3,991,800 |
Units of limited partnership interest, outstanding | 3,911,725 | 3,911,725 |
Series 30 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,651,000 | 2,651,000 |
Units of limited partnership interest, outstanding | 2,621,200 | 2,621,200 |
Series 31 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 4,417,857 | 4,417,857 |
Units of limited partnership interest, outstanding | 4,375,757 | 4,375,757 |
Series 32 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 4,754,198 | 4,754,198 |
Units of limited partnership interest, outstanding | 4,706,298 | 4,706,298 |
Series 33 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,636,533 | 2,636,533 |
Units of limited partnership interest, outstanding | 2,605,833 | 2,605,833 |
Series 34 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,529,319 | 3,529,319 |
Units of limited partnership interest, outstanding | 3,474,319 | 3,474,319 |
Series 35 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,300,463 | 3,300,463 |
Units of limited partnership interest, outstanding | 3,277,913 | 3,277,913 |
Series 36 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,106,838 | 2,106,838 |
Units of limited partnership interest, outstanding | 2,083,704 | 2,083,704 |
Series 37 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,512,500 | 2,512,500 |
Units of limited partnership interest, outstanding | 2,489,100 | 2,489,100 |
Series 38 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,543,100 | 2,543,100 |
Units of limited partnership interest, outstanding | 2,536,200 | 2,536,200 |
Series 39 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,292,151 | 2,292,151 |
Units of limited partnership interest, outstanding | 2,288,351 | 2,288,351 |
Series 40 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,630,256 | 2,630,256 |
Units of limited partnership interest, outstanding | 2,611,356 | 2,611,356 |
Series 41 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,891,626 | 2,891,626 |
Units of limited partnership interest, outstanding | 2,865,176 | 2,865,176 |
Series 42 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,744,262 | 2,744,262 |
Units of limited partnership interest, outstanding | 2,706,362 | 2,706,362 |
Series 43 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 3,637,987 | 3,637,987 |
Units of limited partnership interest, outstanding | 3,617,987 | 3,617,987 |
Series 44 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,701,973 | 2,701,973 |
Units of limited partnership interest, outstanding | 2,682,873 | 2,682,873 |
Series 45 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 4,014,367 | 4,014,367 |
Units of limited partnership interest, outstanding | 3,989,967 | 3,989,967 |
Series 46 | ||
Units of limited partnership interest, par value (in dollars per share) | $ 10 | $ 10 |
Units of limited partnership interest, authorized | 101,500,000 | 101,500,000 |
Units of limited partnership interest, issued | 2,980,998 | 2,980,998 |
Units of limited partnership interest, outstanding | 2,965,635 | 2,965,635 |
CONDENSED STATEMENTS OF OPERATI
CONDENSED STATEMENTS OF OPERATIONS - USD ($) | 3 Months Ended | |
Jun. 30, 2023 | Jun. 30, 2022 | |
Income | ||
Interest income | $ 3,250 | $ 729 |
Other income | 49,860 | 142,163 |
Total income | 53,110 | 142,892 |
Gain on disposition of Operating Partnerships | 1,017,868 | 3,230,668 |
Expenses | ||
Professional fees | 1,429 | 1,492 |
Fund management fee, net | 1,623 | 5,751 |
General and administrative expenses | 107,943 | 122,591 |
Total expenses | 110,995 | 129,834 |
NET INCOME (LOSS) | 959,983 | 3,243,726 |
Net income (loss) allocated to assignees | 950,383 | 3,211,289 |
Net income (loss) allocated to general partner | $ 9,600 | $ 32,437 |
Net income (loss) per BAC | $ 0.01 | $ 0.04 |
Series 20 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 21 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 22 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 23 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 24 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 25 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 26 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 27 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 28 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 29 | ||
Income | ||
Interest income | $ 459 | $ 23 |
Other income | 16,876 | 0 |
Total income | 17,335 | 23 |
Gain on disposition of Operating Partnerships | 430,628 | 0 |
Expenses | ||
Professional fees | 310 | 299 |
Fund management fee, net | 0 | 1,128 |
General and administrative expenses | 90,173 | 14,635 |
Total expenses | 90,483 | 16,062 |
NET INCOME (LOSS) | 357,480 | (16,039) |
Net income (loss) allocated to assignees | 353,905 | (15,879) |
Net income (loss) allocated to general partner | $ 3,575 | $ (160) |
Net income (loss) per BAC | $ 0.09 | $ 0 |
Series 30 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 31 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 32 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 33 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 34 | ||
Income | ||
Interest income | $ 134 | $ 17 |
Other income | 0 | 0 |
Total income | 134 | 17 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 809 | 299 |
Fund management fee, net | 1,623 | 4,623 |
General and administrative expenses | 9,098 | 11,425 |
Total expenses | 11,530 | 16,347 |
NET INCOME (LOSS) | (11,396) | (16,330) |
Net income (loss) allocated to assignees | (11,282) | (16,167) |
Net income (loss) allocated to general partner | $ (114) | $ (163) |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 35 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 36 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 37 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 38 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 39 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 40 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 41 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 42 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 43 | ||
Income | ||
Interest income | $ 0 | $ 0 |
Other income | 0 | 0 |
Total income | 0 | 0 |
Gain on disposition of Operating Partnerships | 0 | 0 |
Expenses | ||
Professional fees | 0 | 0 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 0 |
Total expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to assignees | 0 | 0 |
Net income (loss) allocated to general partner | $ 0 | $ 0 |
Net income (loss) per BAC | $ 0 | $ 0 |
Series 44 | ||
Income | ||
Interest income | $ 0 | $ 437 |
Other income | 0 | 81,588 |
Total income | 0 | 82,025 |
Gain on disposition of Operating Partnerships | 0 | 1,746,178 |
Expenses | ||
Professional fees | 0 | 298 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 72,685 |
Total expenses | 0 | 72,983 |
NET INCOME (LOSS) | 0 | 1,755,220 |
Net income (loss) allocated to assignees | 0 | 1,737,668 |
Net income (loss) allocated to general partner | $ 0 | $ 17,552 |
Net income (loss) per BAC | $ 0 | $ 0.65 |
Series 45 | ||
Income | ||
Interest income | $ 0 | $ 144 |
Other income | 0 | 58,183 |
Total income | 0 | 58,327 |
Gain on disposition of Operating Partnerships | 0 | 1,405,869 |
Expenses | ||
Professional fees | 0 | 298 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 0 | 12,949 |
Total expenses | 0 | 13,247 |
NET INCOME (LOSS) | 0 | 1,450,949 |
Net income (loss) allocated to assignees | 0 | 1,436,440 |
Net income (loss) allocated to general partner | $ 0 | $ 14,509 |
Net income (loss) per BAC | $ 0 | $ 0.36 |
Series 46 | ||
Income | ||
Interest income | $ 2,657 | $ 108 |
Other income | 32,984 | 2,392 |
Total income | 35,641 | 2,500 |
Gain on disposition of Operating Partnerships | 587,240 | 78,621 |
Expenses | ||
Professional fees | 310 | 298 |
Fund management fee, net | 0 | 0 |
General and administrative expenses | 8,672 | 10,897 |
Total expenses | 8,982 | 11,195 |
NET INCOME (LOSS) | 613,899 | 69,926 |
Net income (loss) allocated to assignees | 607,760 | 69,227 |
Net income (loss) allocated to general partner | $ 6,139 | $ 699 |
Net income (loss) per BAC | $ 0.20 | $ 0.02 |
CONDENSED STATEMENTS OF CHANGES
CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($) | Series 20 Assignees | Series 20 General partner | Series 20 | Series 21 Assignees | Series 21 General partner | Series 21 | Series 22 Assignees | Series 22 General partner | Series 22 | Series 23 Assignees | Series 23 General partner | Series 23 | Series 24 Assignees | Series 24 General partner | Series 24 | Series 25 Assignees | Series 25 General partner | Series 25 | Series 26 Assignees | Series 26 General partner | Series 26 | Series 27 Assignees | Series 27 General partner | Series 27 | Series 28 Assignees | Series 28 General partner | Series 28 | Series 29 Assignees | Series 29 General partner | Series 29 | Series 30 Assignees | Series 30 General partner | Series 30 | Series 31 Assignees | Series 31 General partner | Series 31 | Series 32 Assignees | Series 32 General partner | Series 32 | Series 33 Assignees | Series 33 General partner | Series 33 | Series 34 Assignees | Series 34 General partner | Series 34 | Series 35 Assignees | Series 35 General partner | Series 35 | Series 36 Assignees | Series 36 General partner | Series 36 | Series 37 Assignees | Series 37 General partner | Series 37 | Series 38 Assignees | Series 38 General partner | Series 38 | Series 39 Assignees | Series 39 General partner | Series 39 | Series 40 Assignees | Series 40 General partner | Series 40 | Series 41 Assignees | Series 41 General partner | Series 41 | Series 42 Assignees | Series 42 General partner | Series 42 | Series 43 Assignees | Series 43 General partner | Series 43 | Series 44 Assignees | Series 44 General partner | Series 44 | Series 45 Assignees | Series 45 General partner | Series 45 | Series 46 Assignees | Series 46 General partner | Series 46 | Assignees | General partner | Total |
Partners' capital (deficit), Beginning balance at Mar. 31, 2022 | $ (754,767) | $ 754,767 | $ 0 | $ (898,231) | $ 898,231 | $ 0 | $ (2,448,362) | $ 2,448,362 | $ 0 | $ (224,264) | $ 224,264 | $ 0 | $ 173,404 | $ (173,404) | $ 0 | $ 219,815 | $ (219,815) | $ 0 | $ 313,969 | $ (313,969) | $ 0 | $ 133,264 | $ (133,264) | $ 0 | $ 275,140 | $ (275,140) | $ 0 | $ (2,629,677) | $ (368,630) | $ (2,998,307) | $ (883,119) | $ 883,119 | $ 0 | $ 353,529 | $ (353,529) | $ 0 | $ 380,821 | $ (380,821) | $ 0 | $ 196,294 | $ (196,294) | $ 0 | $ (2,082,108) | $ (324,455) | $ (2,406,563) | $ 223,088 | $ (223,088) | $ 0 | $ 148,221 | $ (148,221) | $ 0 | $ 205,359 | $ (205,359) | $ 0 | $ 188,889 | $ (188,889) | $ 0 | $ 196,043 | $ (196,043) | $ 0 | $ 216,900 | $ (216,900) | $ 0 | $ (987,713) | $ 987,713 | $ 0 | $ 216,680 | $ (216,680) | $ 0 | $ 306,854 | $ (306,854) | $ 0 | $ 1,427,661 | $ (255,426) | $ 1,202,235 | $ (488,806) | $ (362,172) | $ (850,978) | $ (1,075,610) | $ (276,260) | $ (1,351,870) | $ (7,296,726) | $ 891,243 | $ (6,405,483) |
Distribution | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (2,957,455) | 0 | (2,957,455) | 0 | 0 | 0 | 0 | 0 | 0 | (2,957,455) | 0 | (2,957,455) | |
Net income (loss) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (15,879) | (160) | (16,039) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (16,167) | (163) | (16,330) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,737,668 | 17,552 | 1,755,220 | 1,436,440 | 14,509 | 1,450,949 | 69,227 | 699 | 69,926 | 3,211,289 | 32,437 | 3,243,726 | |
Partners' capital (deficit), Ending balance at Jun. 30, 2022 | (754,767) | 754,767 | 0 | (898,231) | 898,231 | 0 | (2,448,362) | 2,448,362 | 0 | (224,264) | 224,264 | 0 | 173,404 | (173,404) | 0 | 219,815 | (219,815) | 0 | 313,969 | (313,969) | 0 | 133,264 | (133,264) | 0 | 275,140 | (275,140) | 0 | (2,645,556) | (368,790) | (3,014,346) | (883,119) | 883,119 | 0 | 353,529 | (353,529) | 0 | 380,821 | (380,821) | 0 | 196,294 | (196,294) | 0 | (2,098,275) | (324,618) | (2,422,893) | 223,088 | (223,088) | 0 | 148,221 | (148,221) | 0 | 205,359 | (205,359) | 0 | 188,889 | (188,889) | 0 | 196,043 | (196,043) | 0 | 216,900 | (216,900) | 0 | (987,713) | 987,713 | 0 | 216,680 | (216,680) | 0 | 306,854 | (306,854) | 0 | 207,874 | (207,874) | 0 | 947,634 | (347,663) | 599,971 | (1,006,383) | (275,561) | (1,281,944) | (7,042,892) | 923,680 | (6,119,212) |
Partners' capital (deficit), Beginning balance at Mar. 31, 2023 | (754,767) | 754,767 | 0 | (898,231) | 898,231 | 0 | (2,448,362) | 2,448,362 | 0 | (224,264) | 224,264 | 0 | 173,404 | (173,404) | 0 | 219,815 | (219,815) | 0 | 313,969 | (313,969) | 0 | 133,264 | (133,264) | 0 | 275,140 | (275,140) | 0 | (2,695,068) | (369,291) | (3,064,359) | (883,119) | 883,119 | 0 | 353,529 | (353,529) | 0 | 380,821 | (380,821) | 0 | 196,294 | (196,294) | 0 | (2,149,650) | (325,137) | (2,474,787) | 223,088 | (223,088) | 0 | 148,221 | (148,221) | 0 | 205,359 | (205,359) | 0 | 188,889 | (188,889) | 0 | 196,043 | (196,043) | 0 | 216,900 | (216,900) | 0 | (987,713) | 987,713 | 0 | 216,680 | (216,680) | 0 | 306,854 | (306,854) | 0 | 207,874 | (207,874) | 0 | 348,522 | (348,522) | 0 | (710,413) | (272,571) | (982,984) | (7,446,921) | 924,791 | (6,522,130) |
Contribution | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,706,879 | 2,706,879 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,706,879 | 2,706,879 | ||||
Net income (loss) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 353,905 | 3,575 | 357,480 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (11,282) | (114) | (11,396) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 607,760 | 6,139 | 613,899 | 950,383 | 9,600 | 959,983 | |||
Partners' capital (deficit), Ending balance at Jun. 30, 2023 | $ (754,767) | $ 754,767 | $ 0 | $ (898,231) | $ 898,231 | $ 0 | $ (2,448,362) | $ 2,448,362 | $ 0 | $ (224,264) | $ 224,264 | $ 0 | $ 173,404 | $ (173,404) | $ 0 | $ 219,815 | $ (219,815) | $ 0 | $ 313,969 | $ (313,969) | $ 0 | $ 133,264 | $ (133,264) | $ 0 | $ 275,140 | $ (275,140) | $ 0 | $ (2,341,163) | $ 2,341,163 | $ 0 | $ (883,119) | $ 883,119 | $ 0 | $ 353,529 | $ (353,529) | $ 0 | $ 380,821 | $ (380,821) | $ 0 | $ 196,294 | $ (196,294) | $ 0 | $ (2,160,932) | $ (325,251) | $ (2,486,183) | $ 223,088 | $ (223,088) | $ 0 | $ 148,221 | $ (148,221) | $ 0 | $ 205,359 | $ (205,359) | $ 0 | $ 188,889 | $ (188,889) | $ 0 | $ 196,043 | $ (196,043) | $ 0 | $ 216,900 | $ (216,900) | $ 0 | $ (987,713) | $ 987,713 | $ 0 | $ 216,680 | $ (216,680) | $ 0 | $ 306,854 | $ (306,854) | $ 0 | $ 207,874 | $ (207,874) | $ 0 | $ 348,522 | $ (348,522) | $ 0 | $ (102,653) | $ (266,432) | $ (369,085) | $ (6,496,538) | $ 3,641,270 | $ (2,855,268) |
CONDENSED STATEMENTS OF CASH FL
CONDENSED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | |
Jun. 30, 2023 | Jun. 30, 2022 | |
Cash flows from operating activities: | ||
Net income (loss) | $ 959,983 | $ 3,243,726 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | (1,017,868) | (3,230,668) |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 2,691 | (450) |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 1 |
(Decrease) Increase in accounts payable affiliates | (999,662) | (1,447,179) |
Net cash (used in) provided by operating activities | (1,054,856) | (1,434,570) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 1,017,083 | 3,230,668 |
Net cash provided by investing activities | 1,017,083 | 3,230,668 |
Cash flows from financing activities: | ||
Distributions | 0 | (2,957,455) |
Net cash used in financing activities | 0 | (2,957,455) |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (37,773) | (1,161,357) |
Cash and cash equivalents, beginning | 508,245 | 2,370,898 |
Cash and cash equivalents, ending | 470,472 | 1,209,541 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 2,706,879 | 0 |
Series 20 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 21 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 22 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 23 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 24 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 25 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 26 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 27 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 28 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 29 | ||
Cash flows from operating activities: | ||
Net income (loss) | 357,480 | (16,039) |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | (430,628) | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 2,582 | (56) |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | (406,423) | 1,128 |
Net cash (used in) provided by operating activities | (476,989) | (14,967) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 429,843 | 0 |
Net cash provided by investing activities | 429,843 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (47,146) | (14,967) |
Cash and cash equivalents, beginning | 47,146 | 108,768 |
Cash and cash equivalents, ending | 0 | 93,801 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 2,706,879 | 0 |
Series 30 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 31 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 32 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 33 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 34 | ||
Cash flows from operating activities: | ||
Net income (loss) | (11,396) | (16,330) |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 27 | (56) |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 4,623 | 4,623 |
Net cash (used in) provided by operating activities | (6,746) | (11,763) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (6,746) | (11,763) |
Cash and cash equivalents, beginning | 31,891 | 81,705 |
Cash and cash equivalents, ending | 25,145 | 69,942 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 35 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 36 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 37 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 38 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 39 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 40 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 41 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 42 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 43 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 0 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | 0 |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | 0 |
Net cash (used in) provided by operating activities | 0 | 0 |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 0 |
Net cash provided by investing activities | 0 | 0 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 0 |
Cash and cash equivalents, beginning | 0 | 0 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 44 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 1,755,220 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | (1,746,178) |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | 0 |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | (28,269) |
Net cash (used in) provided by operating activities | 0 | (19,227) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 1,746,178 |
Net cash provided by investing activities | 0 | 1,746,178 |
Cash flows from financing activities: | ||
Distributions | 0 | (2,957,455) |
Net cash used in financing activities | 0 | (2,957,455) |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | (1,230,504) |
Cash and cash equivalents, beginning | 0 | 1,230,504 |
Cash and cash equivalents, ending | 0 | 0 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 45 | ||
Cash flows from operating activities: | ||
Net income (loss) | 0 | 1,450,949 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | 0 | (1,405,869) |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 0 | (113) |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 0 |
(Decrease) Increase in accounts payable affiliates | 0 | (1,134,074) |
Net cash (used in) provided by operating activities | 0 | (1,089,107) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 0 | 1,405,869 |
Net cash provided by investing activities | 0 | 1,405,869 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 0 | 316,762 |
Cash and cash equivalents, beginning | 0 | 287,530 |
Cash and cash equivalents, ending | 0 | 604,292 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | 0 | 0 |
Series 46 | ||
Cash flows from operating activities: | ||
Net income (loss) | 613,899 | 69,926 |
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities | ||
Gain on disposition of Operating Partnerships | (587,240) | (78,621) |
Changes in assets and liabilities | ||
(Increase) Decrease in other assets | 82 | (225) |
(Decrease) Increase in accounts payable and accrued expenses | 0 | 1 |
(Decrease) Increase in accounts payable affiliates | (597,862) | (290,587) |
Net cash (used in) provided by operating activities | (571,121) | (299,506) |
Cash flows from investing activities: | ||
Proceeds from the disposition of Operating Partnerships | 587,240 | 78,621 |
Net cash provided by investing activities | 587,240 | 78,621 |
Cash flows from financing activities: | ||
Distributions | 0 | 0 |
Net cash used in financing activities | 0 | 0 |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 16,119 | (220,885) |
Cash and cash equivalents, beginning | 429,208 | 662,391 |
Cash and cash equivalents, ending | 445,327 | 441,506 |
Supplemental schedule of noncash investing and financing activities | ||
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner. | $ 0 | $ 0 |
ORGANIZATION
ORGANIZATION | 3 Months Ended |
Jun. 30, 2023 | |
ORGANIZATION | |
ORGANIZATION | NOTE A – ORGANIZATION BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.) (the “Fund”) was organized under the laws of the State of Delaware as of October 5, 1993, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes (“Operating Partnerships”). Effective as of December 15, 2020, Corporate Investment Holdings, Inc., a Massachusetts corporation owned by BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”), replaced BCA Associates Limited Partnership as the general partner of the Fund’s general partner, BF Garden Associates IV L.P., a Delaware limited partnership formerly known as Boston Capital Associates IV L.P. Additionally, Companion replaced Capital Investment Holdings IV Limited Partnership as the sole limited partner of the Fund’s general partner. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership (“BFIM”), replaced Boston Capital Partners II Corporation as the general partner of Companion; and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion. The assignor limited partner of the Fund continues to be BCTC IV Assignor Corp., a Delaware corporation which is now wholly owned by Companion. Pursuant to the Securities Act of 1933, the Fund filed a Form S-11 Registration Statement with the Securities and Exchange Commission, effective December 16, 1993, which covered the offering (the “Public Offering”) of the Fund’s beneficial assignee certificates (“BACs”) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The Fund registered 30,000,000 BACs at $10 per BAC for sale to the public in one or more series. On April 18, 1996, an amendment to Form S-11 which registered an additional 10,000,000 BACs for sale to the public in one or more series became effective. On April 2, 1998, an amendment to Form S-11, which registered an additional 25,000,000 BACs for sale to the public in one or more series, became effective. On August 31, 1999, an amendment to Form S-11, which registered an additional 8,000,000 BACs for sale to the public in one or more series, became effective. On July 26, 2000, an amendment to Form S-11, which registered an additional 7,500,000 BACs for sale to the public in one or more series, became effective. On July 24, 2001, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public in one or more series, became effective. On July 24, 2002, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. On July 1, 2003, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. NOTE A – ORGANIZATION (continued) Below is a summary of the BACs sold and total equity raised, by series, as of the date of this filing: Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 $ 38,667,000 Series 21 December 31, 1994 1,892,700 $ 18,927,000 Series 22 December 28, 1994 2,564,400 $ 25,644,000 Series 23 June 23, 1995 3,336,727 $ 33,366,000 Series 24 September 22, 1995 2,169,878 $ 21,697,000 Series 25 December 29, 1995 3,026,109 $ 30,248,000 Series 26 June 25, 1996 3,995,900 $ 39,959,000 Series 27 September 17, 1996 2,460,700 $ 24,607,000 Series 28 January 29, 1997 4,000,738 $ 39,999,000 Series 29 June 10, 1997 3,991,800 $ 39,918,000 Series 30 September 10, 1997 2,651,000 $ 26,490,750 Series 31 January 18, 1998 4,417,857 $ 44,057,750 Series 32 June 23, 1998 4,754,198 $ 47,431,000 Series 33 September 21, 1998 2,636,533 $ 26,362,000 Series 34 February 11, 1999 3,529,319 $ 35,273,000 Series 35 June 28, 1999 3,300,463 $ 33,004,630 Series 36 September 28, 1999 2,106,838 $ 21,068,375 Series 37 January 28, 2000 2,512,500 $ 25,125,000 Series 38 July 31, 2000 2,543,100 $ 25,431,000 Series 39 January 31, 2001 2,292,151 $ 22,921,000 Series 40 July 31, 2001 2,630,256 $ 26,269,256 Series 41 January 31, 2002 2,891,626 $ 28,916,260 Series 42 July 31, 2002 2,744,262 $ 27,442,620 Series 43 December 31, 2002 3,637,987 $ 36,379,870 Series 44 April 30, 2003 2,701,973 $ 27,019,730 Series 45 September 16, 2003 4,014,367 $ 40,143,670 Series 46 December 19, 2003 2,980,998 $ 29,809,980 The Fund concluded its public offering of BACs in the Fund on December 19, 2003. |
ACCOUNTING AND FINANCIAL REPORT
ACCOUNTING AND FINANCIAL REPORTING POLICIES | 3 Months Ended |
Jun. 30, 2023 | |
ACCOUNTING AND FINANCIAL REPORTING POLICIES | |
ACCOUNTING AND FINANCIAL REPORTING POLICIES | NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES The condensed financial statements herein as of June 30, 2023 and for the three months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. Costs incurred by the Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account. The Fund’s accounting and financial reporting policies are in conformity with generally accepted accounting principles and include adjustments in interim periods considered necessary for a fair presentation of the results of operations. Such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to these rules and regulations. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Fund’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023. |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 3 Months Ended |
Jun. 30, 2023 | |
RELATED PARTY TRANSACTIONS | |
RELATED PARTY TRANSACTIONS | NOTE C - RELATED PARTY TRANSACTIONS The Fund originally incurred a fund management fee to Boston Capital Asset Management Limited Partnership, an affiliate of the general partner, prior to the sale as disclosed in Note A. As part of the sale disclosed in Note A, the fund management fee is now assigned to BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”) and an affiliate of the general partner, in an annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships. The obligation that had been accrued to Boston Capital Asset Management Limited Partnership was transferred to Companion as disclosed in Note A. Since reporting fees collected by the various series were added to reserves and not paid, the amounts accrued are not net of reporting fees received. The fund management fees accrued for the quarters ended June 30, 2023 and 2022, are as follows: 2023 2022 Series 29 $ 376 $ 1,128 Series 34 4,623 4,623 Series 44 — 2,645 Series 45 — 8,729 Series 46 12,279 26,108 $ 17,278 $ 43,233 The fund management fees paid for the three months ended June 30, 2023 and 2022 are as follows: 2023 2022 Series 29 $ 406,799 $ — Series 44 — 30,914 Series 45 — 1,142,803 Series 46 610,141 316,695 $ 1,016,940 $ 1,490,412 An affiliate of the general partner has forgiven asset management fees payable as a result of the sales of all operating limited partnerships in one of the series. Total forgiveness of debt for the quarters ended June 30, 2023 and 2022 was $2,706,879 and $-, respectively. Because the transaction involved an affiliate of the general partner, the transaction is accounted for as an equity transaction instead of income to the Fund. |
INVESTMENTS IN OPERATING PARTNE
INVESTMENTS IN OPERATING PARTNERSHIPS | 3 Months Ended |
Jun. 30, 2023 | |
INVESTMENTS IN OPERATING PARTNERSHIPS | |
INVESTMENTS IN OPERATING PARTNERSHIPS | NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS At June 30, 2023 and 2022, the Fund has limited partnership interests in 3 and 8 Operating Partnerships, respectively, which own or are constructing apartment complexes. The breakdown of Operating Partnerships within the Fund at June 30, 2023 and 2022 are as follows: 2023 2022 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — — Series 27 — — Series 28 — — Series 29 — 1 Series 30 — — Series 31 — — Series 32 — — Series 33 — — Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — — Series 42 — — Series 43 — — Series 44 — — Series 45 — 2 Series 46 2 4 3 8 Under the terms of the Fund’s investment in each Operating Partnership, the Fund is required to make capital contributions to the Operating Partnerships. These contributions are payable in installments over several years upon each Operating Partnership achieving specified levels of construction and/or operations. The contributions payable at June 30, 2023 and 2022, are as follows: 2023 2022 Series 29 $ — $ 785 NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) During the three months ended June 30, 2023 the Fund disposed of two Operating Partnerships. A summary of the dispositions by series for June 30, 2023 is as follows: Operating Sale of Partnership Underlying Fund Proceeds Interest Operating from Gain on Transferred Partnership Disposition * Disposition Series 29 — 1 $ 429,843 $ 430,628 Series 46 — 1 587,240 587,240 Total — 2 $ 1,017,083 $ 1,017,868 * Fund proceeds from disposition does not include $785, which was due to a write-off of capital contribution payable as of June 30, 2023, for Series 29. During the three months ended June 30, 2022 the Fund disposed of six Operating Partnerships. A summary of the dispositions by series for June 30, 2022 is as follows: Operating Sale of Partnership Underlying Fund Proceeds Interest Operating from Gain on Transferred Partnership Disposition Disposition Series 44 — 1 $ 1,746,178 $ 1,746,178 Series 45 — 2 1,405,869 1,405,869 Series 46 3 — 78,621 78,621 Total 3 3 $ 3,230,668 $ 3,230,668 The gain described above is for financial statement purposes only. There are significant differences between the equity method of accounting and the tax reporting of income and losses from Operating Partnership investments. The largest difference is the ability, for tax purposes, to deduct losses in excess of the Fund’s investment in the Operating Partnership. As a result, the amount of gain recognized for tax purposes may be significantly higher than the gain recorded in the financial statements. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) The Fund’s fiscal year ends March 31st for each year, while all the Operating Partnerships’ fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership’s partnership agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership’s quarterly period. Accordingly, the current financial results available for the Operating Partnerships are for the three months ended March 31, 2023. COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) 2023 2022 Revenues Rental $ 376,586 $ 691,106 Interest and other 7,980 20,331 384,566 711,437 Expenses Interest 38,914 102,253 Depreciation and amortization 77,668 198,607 Operating expenses 271,951 545,299 388,533 846,159 NET INCOME (LOSS) $ (3,967) $ (134,722) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ (3,928) $ (133,375) Net income (loss) allocated to other Partners $ (39) $ (1,347) The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 20 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 21 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 22 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 23 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 24 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 25 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 26 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 27 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 28 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 29 2023 2022 Revenues Rental $ — $ 81,488 Interest and other — — — 81,488 Expenses Interest — 6,115 Depreciation and amortization — 13,577 Operating expenses — 79,766 — 99,458 NET INCOME (LOSS) $ — $ (17,970) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ (17,790) Net income (loss) allocated to other Partners $ — $ (180) The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 30 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 31 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 32 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 33 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 34 2023 2022 Revenues Rental $ 156,690 $ 148,515 Interest and other 5,987 8,977 162,677 157,492 Expenses Interest 20,966 21,476 Depreciation and amortization 22,107 21,644 Operating expenses 112,723 92,074 155,796 135,194 NET INCOME (LOSS) $ 6,881 $ 22,298 Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ 6,812 $ 22,075 Net income (loss) allocated to other Partners $ 69 $ 223 The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 35 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 36 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 37 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 38 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 39 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 40 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 41 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 42 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 43 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 44 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 45 2023 2022 Revenues Rental $ — $ 87,460 Interest and other — 4,010 — 91,470 Expenses Interest — 12,194 Depreciation and amortization — 56,494 Operating expenses — 96,431 — 165,119 NET INCOME (LOSS) $ — $ (73,649) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ (72,913) Net income (loss) allocated to other Partners $ — $ (736) The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months Ended March 31, (Unaudited) Series 46 2023 2022 Revenues Rental $ 219,896 $ 373,643 Interest and other 1,993 7,344 221,889 380,987 Expenses Interest 17,948 62,468 Depreciation and amortization 55,561 106,892 Operating expenses 159,228 277,028 232,737 446,388 NET INCOME (LOSS) $ (10,848) $ (65,401) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ (10,740) $ (64,747) Net income (loss) allocated to other Partners $ (108) $ (654) |
TAXABLE LOSS
TAXABLE LOSS | 3 Months Ended |
Jun. 30, 2023 | |
TAXABLE LOSS | |
TAXABLE LOSS | NOTE E - TAXABLE LOSS The Fund’s taxable loss is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods. |
INCOME TAXES
INCOME TAXES | 3 Months Ended |
Jun. 30, 2023 | |
INCOME TAXES | |
INCOME TAXES | NOTE F - INCOME TAXES The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Fund’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions, which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2019 remain open. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 3 Months Ended |
Jun. 30, 2023 | |
SUBSEQUENT EVENTS | |
SUBSEQUENT EVENTS | NOTE G - SUBSEQUENT EVENTS Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Fund through the date the financial statements were issued, and concluded that, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements. |
ORGANIZATION (Tables)
ORGANIZATION (Tables) | 3 Months Ended |
Jun. 30, 2023 | |
ORGANIZATION | |
Summary of BACs sold and total equity raised by series | Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 $ 38,667,000 Series 21 December 31, 1994 1,892,700 $ 18,927,000 Series 22 December 28, 1994 2,564,400 $ 25,644,000 Series 23 June 23, 1995 3,336,727 $ 33,366,000 Series 24 September 22, 1995 2,169,878 $ 21,697,000 Series 25 December 29, 1995 3,026,109 $ 30,248,000 Series 26 June 25, 1996 3,995,900 $ 39,959,000 Series 27 September 17, 1996 2,460,700 $ 24,607,000 Series 28 January 29, 1997 4,000,738 $ 39,999,000 Series 29 June 10, 1997 3,991,800 $ 39,918,000 Series 30 September 10, 1997 2,651,000 $ 26,490,750 Series 31 January 18, 1998 4,417,857 $ 44,057,750 Series 32 June 23, 1998 4,754,198 $ 47,431,000 Series 33 September 21, 1998 2,636,533 $ 26,362,000 Series 34 February 11, 1999 3,529,319 $ 35,273,000 Series 35 June 28, 1999 3,300,463 $ 33,004,630 Series 36 September 28, 1999 2,106,838 $ 21,068,375 Series 37 January 28, 2000 2,512,500 $ 25,125,000 Series 38 July 31, 2000 2,543,100 $ 25,431,000 Series 39 January 31, 2001 2,292,151 $ 22,921,000 Series 40 July 31, 2001 2,630,256 $ 26,269,256 Series 41 January 31, 2002 2,891,626 $ 28,916,260 Series 42 July 31, 2002 2,744,262 $ 27,442,620 Series 43 December 31, 2002 3,637,987 $ 36,379,870 Series 44 April 30, 2003 2,701,973 $ 27,019,730 Series 45 September 16, 2003 4,014,367 $ 40,143,670 Series 46 December 19, 2003 2,980,998 $ 29,809,980 |
RELATED PARTY TRANSACTIONS (Tab
RELATED PARTY TRANSACTIONS (Tables) | 3 Months Ended |
Jun. 30, 2023 | |
RELATED PARTY TRANSACTIONS | |
Schedule of fund management fees accrued | 2023 2022 Series 29 $ 376 $ 1,128 Series 34 4,623 4,623 Series 44 — 2,645 Series 45 — 8,729 Series 46 12,279 26,108 $ 17,278 $ 43,233 |
Schedule of management fees paid | 2023 2022 Series 29 $ 406,799 $ — Series 44 — 30,914 Series 45 — 1,142,803 Series 46 610,141 316,695 $ 1,016,940 $ 1,490,412 |
INVESTMENTS IN OPERATING PART_2
INVESTMENTS IN OPERATING PARTNERSHIPS (Tables) | 3 Months Ended |
Jun. 30, 2023 | |
INVESTMENTS IN OPERATING PARTNERSHIPS | |
Schedule of operating partnerships within the fund | 2023 2022 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — — Series 27 — — Series 28 — — Series 29 — 1 Series 30 — — Series 31 — — Series 32 — — Series 33 — — Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — — Series 42 — — Series 43 — — Series 44 — — Series 45 — 2 Series 46 2 4 3 8 |
Schedule of contributions payable | 2023 2022 Series 29 $ — $ 785 |
Summary of dispositions by series | During the three months ended June 30, 2023 the Fund disposed of two Operating Partnerships. A summary of the dispositions by series for June 30, 2023 is as follows: Operating Sale of Partnership Underlying Fund Proceeds Interest Operating from Gain on Transferred Partnership Disposition * Disposition Series 29 — 1 $ 429,843 $ 430,628 Series 46 — 1 587,240 587,240 Total — 2 $ 1,017,083 $ 1,017,868 * Fund proceeds from disposition does not include $785, which was due to a write-off of capital contribution payable as of June 30, 2023, for Series 29. During the three months ended June 30, 2022 the Fund disposed of six Operating Partnerships. A summary of the dispositions by series for June 30, 2022 is as follows: Operating Sale of Partnership Underlying Fund Proceeds Interest Operating from Gain on Transferred Partnership Disposition Disposition Series 44 — 1 $ 1,746,178 $ 1,746,178 Series 45 — 2 1,405,869 1,405,869 Series 46 3 — 78,621 78,621 Total 3 3 $ 3,230,668 $ 3,230,668 |
Schedule of summarized statement of operations in operating partnerships. | 2023 2022 Revenues Rental $ 376,586 $ 691,106 Interest and other 7,980 20,331 384,566 711,437 Expenses Interest 38,914 102,253 Depreciation and amortization 77,668 198,607 Operating expenses 271,951 545,299 388,533 846,159 NET INCOME (LOSS) $ (3,967) $ (134,722) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ (3,928) $ (133,375) Net income (loss) allocated to other Partners $ (39) $ (1,347) Series 20 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 21 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 22 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 23 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 24 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 25 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 26 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 27 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 28 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 29 2023 2022 Revenues Rental $ — $ 81,488 Interest and other — — — 81,488 Expenses Interest — 6,115 Depreciation and amortization — 13,577 Operating expenses — 79,766 — 99,458 NET INCOME (LOSS) $ — $ (17,970) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ (17,790) Net income (loss) allocated to other Partners $ — $ (180) Series 30 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 31 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 32 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 33 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 34 2023 2022 Revenues Rental $ 156,690 $ 148,515 Interest and other 5,987 8,977 162,677 157,492 Expenses Interest 20,966 21,476 Depreciation and amortization 22,107 21,644 Operating expenses 112,723 92,074 155,796 135,194 NET INCOME (LOSS) $ 6,881 $ 22,298 Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ 6,812 $ 22,075 Net income (loss) allocated to other Partners $ 69 $ 223 Series 35 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 36 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 37 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 38 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 39 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 40 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 41 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 42 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 43 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 44 2023 2022 Revenues Rental $ — $ — Interest and other — — — — Expenses Interest — — Depreciation and amortization — — Operating expenses — — — — NET INCOME (LOSS) $ — $ — Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ — Net income (loss) allocated to other Partners $ — $ — Series 45 2023 2022 Revenues Rental $ — $ 87,460 Interest and other — 4,010 — 91,470 Expenses Interest — 12,194 Depreciation and amortization — 56,494 Operating expenses — 96,431 — 165,119 NET INCOME (LOSS) $ — $ (73,649) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ — $ (72,913) Net income (loss) allocated to other Partners $ — $ (736) Series 46 2023 2022 Revenues Rental $ 219,896 $ 373,643 Interest and other 1,993 7,344 221,889 380,987 Expenses Interest 17,948 62,468 Depreciation and amortization 55,561 106,892 Operating expenses 159,228 277,028 232,737 446,388 NET INCOME (LOSS) $ (10,848) $ (65,401) Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. $ (10,740) $ (64,747) Net income (loss) allocated to other Partners $ (108) $ (654) |
ORGANIZATION - BACs sold and to
ORGANIZATION - BACs sold and total equity raised by series (Details) - USD ($) | 3 Months Ended | |
Jun. 30, 2023 | Mar. 31, 2023 | |
Capital Unit | ||
BACs Sold | 83,651,080 | 83,651,080 |
Series 20 | ||
Capital Unit | ||
Closing Date | Jun. 24, 1994 | |
BACs Sold | 3,866,700 | 3,866,700 |
Equity Raised | $ 38,667,000 | |
Series 21 | ||
Capital Unit | ||
Closing Date | Dec. 31, 1994 | |
BACs Sold | 1,892,700 | 1,892,700 |
Equity Raised | $ 18,927,000 | |
Series 22 | ||
Capital Unit | ||
Closing Date | Dec. 28, 1994 | |
BACs Sold | 2,564,400 | 2,564,400 |
Equity Raised | $ 25,644,000 | |
Series 23 | ||
Capital Unit | ||
Closing Date | Jun. 23, 1995 | |
BACs Sold | 3,336,727 | 3,336,727 |
Equity Raised | $ 33,366,000 | |
Series 24 | ||
Capital Unit | ||
Closing Date | Sep. 22, 1995 | |
BACs Sold | 2,169,878 | 2,169,878 |
Equity Raised | $ 21,697,000 | |
Series 25 | ||
Capital Unit | ||
Closing Date | Dec. 29, 1995 | |
BACs Sold | 3,026,109 | 3,026,109 |
Equity Raised | $ 30,248,000 | |
Series 26 | ||
Capital Unit | ||
Closing Date | Jun. 25, 1996 | |
BACs Sold | 3,995,900 | 3,995,900 |
Equity Raised | $ 39,959,000 | |
Series 27 | ||
Capital Unit | ||
Closing Date | Sep. 17, 1996 | |
BACs Sold | 2,460,700 | 2,460,700 |
Equity Raised | $ 24,607,000 | |
Series 28 | ||
Capital Unit | ||
Closing Date | Jan. 29, 1997 | |
BACs Sold | 4,000,738 | 4,000,738 |
Equity Raised | $ 39,999,000 | |
Series 29 | ||
Capital Unit | ||
Closing Date | Jun. 10, 1997 | |
BACs Sold | 3,991,800 | 3,991,800 |
Equity Raised | $ 39,918,000 | |
Series 30 | ||
Capital Unit | ||
Closing Date | Sep. 10, 1997 | |
BACs Sold | 2,651,000 | 2,651,000 |
Equity Raised | $ 26,490,750 | |
Series 31 | ||
Capital Unit | ||
Closing Date | Jan. 18, 1998 | |
BACs Sold | 4,417,857 | 4,417,857 |
Equity Raised | $ 44,057,750 | |
Series 32 | ||
Capital Unit | ||
Closing Date | Jun. 23, 1998 | |
BACs Sold | 4,754,198 | 4,754,198 |
Equity Raised | $ 47,431,000 | |
Series 33 | ||
Capital Unit | ||
Closing Date | Sep. 21, 1998 | |
BACs Sold | 2,636,533 | 2,636,533 |
Equity Raised | $ 26,362,000 | |
Series 34 | ||
Capital Unit | ||
Closing Date | Feb. 11, 1999 | |
BACs Sold | 3,529,319 | 3,529,319 |
Equity Raised | $ 35,273,000 | |
Series 35 | ||
Capital Unit | ||
Closing Date | Jun. 28, 1999 | |
BACs Sold | 3,300,463 | 3,300,463 |
Equity Raised | $ 33,004,630 | |
Series 36 | ||
Capital Unit | ||
Closing Date | Sep. 28, 1999 | |
BACs Sold | 2,106,838 | 2,106,838 |
Equity Raised | $ 21,068,375 | |
Series 37 | ||
Capital Unit | ||
Closing Date | Jan. 28, 2000 | |
BACs Sold | 2,512,500 | 2,512,500 |
Equity Raised | $ 25,125,000 | |
Series 38 | ||
Capital Unit | ||
Closing Date | Jul. 31, 2000 | |
BACs Sold | 2,543,100 | 2,543,100 |
Equity Raised | $ 25,431,000 | |
Series 39 | ||
Capital Unit | ||
Closing Date | Jan. 31, 2001 | |
BACs Sold | 2,292,151 | 2,292,151 |
Equity Raised | $ 22,921,000 | |
Series 40 | ||
Capital Unit | ||
Closing Date | Jul. 31, 2001 | |
BACs Sold | 2,630,256 | 2,630,256 |
Equity Raised | $ 26,269,256 | |
Series 41 | ||
Capital Unit | ||
Closing Date | Jan. 31, 2002 | |
BACs Sold | 2,891,626 | 2,891,626 |
Equity Raised | $ 28,916,260 | |
Series 42 | ||
Capital Unit | ||
Closing Date | Jul. 31, 2002 | |
BACs Sold | 2,744,262 | 2,744,262 |
Equity Raised | $ 27,442,620 | |
Series 43 | ||
Capital Unit | ||
Closing Date | Dec. 31, 2002 | |
BACs Sold | 3,637,987 | 3,637,987 |
Equity Raised | $ 36,379,870 | |
Series 44 | ||
Capital Unit | ||
Closing Date | Apr. 30, 2003 | |
BACs Sold | 2,701,973 | 2,701,973 |
Equity Raised | $ 27,019,730 | |
Series 45 | ||
Capital Unit | ||
Closing Date | Sep. 16, 2003 | |
BACs Sold | 4,014,367 | 4,014,367 |
Equity Raised | $ 40,143,670 | |
Series 46 | ||
Capital Unit | ||
Closing Date | Dec. 19, 2003 | |
BACs Sold | 2,980,998 | 2,980,998 |
Equity Raised | $ 29,809,980 |
ORGANIZATION - Additional Infor
ORGANIZATION - Additional Information (Details) | Jul. 01, 2003 item | Jul. 24, 2002 item | Jul. 24, 2001 item | Jul. 26, 2000 item | Aug. 31, 1999 item | Apr. 02, 1998 item | Apr. 18, 1996 item | Dec. 16, 1993 item $ / shares |
ORGANIZATION | ||||||||
Units of limited partnership interest, authorized | 30,000,000 | |||||||
Limited partners capital account per units | $ / shares | $ 10 | |||||||
Limited partners capital account additional units registered for sale | 7,000,000 | 7,000,000 | 7,000,000 | 7,500,000 | 8,000,000 | 25,000,000 | 10,000,000 |
RELATED PARTY TRANSACTIONS - Fu
RELATED PARTY TRANSACTIONS - Fund management fees accrued (Details) - USD ($) | 3 Months Ended | |
Jun. 30, 2023 | Jun. 30, 2022 | |
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | $ 17,278 | $ 43,233 |
Series 29 | ||
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | 376 | 1,128 |
Series 34 | ||
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | 4,623 | 4,623 |
Series 44 | ||
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | 0 | 2,645 |
Series 45 | ||
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | 0 | 8,729 |
Series 46 | ||
RELATED PARTY TRANSACTIONS | ||
Gross Fund Management Fee | $ 12,279 | $ 26,108 |
RELATED PARTY TRANSACTIONS - _2
RELATED PARTY TRANSACTIONS - Fund management fees paid (Details) - USD ($) | 3 Months Ended | |
Jun. 30, 2023 | Jun. 30, 2022 | |
RELATED PARTY TRANSACTIONS | ||
Fund management fees paid | $ 1,016,940 | $ 1,490,412 |
Series 29 | ||
RELATED PARTY TRANSACTIONS | ||
Fund management fees paid | 406,799 | 0 |
Series 44 | ||
RELATED PARTY TRANSACTIONS | ||
Fund management fees paid | 0 | 30,914 |
Series 45 | ||
RELATED PARTY TRANSACTIONS | ||
Fund management fees paid | 0 | 1,142,803 |
Series 46 | ||
RELATED PARTY TRANSACTIONS | ||
Fund management fees paid | $ 610,141 | $ 316,695 |
RELATED PARTY TRANSACTIONS - Ad
RELATED PARTY TRANSACTIONS - Additional Information (Details) | 3 Months Ended |
Jun. 30, 2023 USD ($) | |
RELATED PARTY TRANSACTIONS | |
Percentage of annual fund management fee | 0.50% |
Total forgiveness of debt | $ 2,706,879 |
INVESTMENTS IN OPERATING PART_3
INVESTMENTS IN OPERATING PARTNERSHIPS - Operating Partnerships within the Fund (Details) - Partnership | Jun. 30, 2023 | Jun. 30, 2022 |
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 3 | 8 |
Series 20 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 21 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 22 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 23 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 24 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 25 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 26 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 27 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 28 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 29 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 1 |
Series 30 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 31 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 32 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 33 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 34 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 1 | 1 |
Series 35 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 36 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 37 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 38 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 39 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 40 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 41 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 42 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 43 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 44 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 0 |
Series 45 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 0 | 2 |
Series 46 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Number of operating partnerships | 2 | 4 |
INVESTMENTS IN OPERATING PART_4
INVESTMENTS IN OPERATING PARTNERSHIPS - Contributions payable (Details) - USD ($) | Jun. 30, 2023 | Mar. 31, 2023 | Jun. 30, 2022 |
INVESTMENTS IN OPERATING PARTNERSHIPS | |||
Capital contributions payable | $ 0 | $ 785 | |
Series 29 | |||
INVESTMENTS IN OPERATING PARTNERSHIPS | |||
Capital contributions payable | $ 0 | $ 785 | $ 785 |
INVESTMENTS IN OPERATING PART_5
INVESTMENTS IN OPERATING PARTNERSHIPS - Dispositions by series (Details) | 3 Months Ended | |
Jun. 30, 2023 USD ($) item | Jun. 30, 2022 USD ($) Partnership item | |
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Operating partnership interest transferred | item | 0 | 3 |
Sale of underlying operating partnership | item | 2 | 3 |
Fund proceeds from disposition | $ 1,017,083 | $ 3,230,668 |
Gain on Disposition | $ 1,017,868 | $ 3,230,668 |
Series 29 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Operating partnership interest transferred | item | 0 | |
Sale of underlying operating partnership | item | 1 | |
Fund proceeds from disposition | $ 429,843 | |
Gain on Disposition | $ 430,628 | |
Series 44 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Operating partnership interest transferred | Partnership | 0 | |
Sale of underlying operating partnership | Partnership | 1 | |
Fund proceeds from disposition | $ 1,746,178 | |
Gain on Disposition | $ 1,746,178 | |
Series 45 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Operating partnership interest transferred | Partnership | 0 | |
Sale of underlying operating partnership | Partnership | 2 | |
Fund proceeds from disposition | $ 1,405,869 | |
Gain on Disposition | $ 1,405,869 | |
Series 46 | ||
INVESTMENTS IN OPERATING PARTNERSHIPS | ||
Operating partnership interest transferred | 0 | 3 |
Sale of underlying operating partnership | 1 | 0 |
Fund proceeds from disposition | $ 587,240 | $ 78,621 |
Gain on Disposition | $ 587,240 | $ 78,621 |
INVESTMENTS IN OPERATING PART_6
INVESTMENTS IN OPERATING PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Revenues | ||
Rental | $ 376,586 | $ 691,106 |
Interest and other | 7,980 | 20,331 |
Operating Partnerships Revenues | 384,566 | 711,437 |
Expenses | ||
Interest | 38,914 | 102,253 |
Depreciation and amortization | 77,668 | 198,607 |
Operating expenses | 271,951 | 545,299 |
Operating Partnerships Total Expenses | 388,533 | 846,159 |
NET INCOME (LOSS) | (3,967) | (134,722) |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | (3,928) | (133,375) |
Net income (loss) allocated to other Partners | (39) | (1,347) |
Series 20 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 21 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 22 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 23 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 24 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 25 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 26 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 27 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 28 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 29 | ||
Revenues | ||
Rental | 0 | 81,488 |
Interest and other | 0 | |
Operating Partnerships Revenues | 0 | 81,488 |
Expenses | ||
Interest | 0 | 6,115 |
Depreciation and amortization | 0 | 13,577 |
Operating expenses | 0 | 79,766 |
Operating Partnerships Total Expenses | 0 | 99,458 |
NET INCOME (LOSS) | 0 | (17,970) |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | (17,790) |
Net income (loss) allocated to other Partners | 0 | (180) |
Series 30 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 31 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 32 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 33 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 34 | ||
Revenues | ||
Rental | 156,690 | 148,515 |
Interest and other | 5,987 | 8,977 |
Operating Partnerships Revenues | 162,677 | 157,492 |
Expenses | ||
Interest | 20,966 | 21,476 |
Depreciation and amortization | 22,107 | 21,644 |
Operating expenses | 112,723 | 92,074 |
Operating Partnerships Total Expenses | 155,796 | 135,194 |
NET INCOME (LOSS) | 6,881 | 22,298 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 6,812 | 22,075 |
Net income (loss) allocated to other Partners | 69 | 223 |
Series 35 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 36 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 37 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 38 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 39 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 40 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 41 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 42 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 43 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 44 | ||
Revenues | ||
Rental | 0 | 0 |
Interest and other | 0 | 0 |
Operating Partnerships Revenues | 0 | 0 |
Expenses | ||
Interest | 0 | 0 |
Depreciation and amortization | 0 | 0 |
Operating expenses | 0 | 0 |
Operating Partnerships Total Expenses | 0 | 0 |
NET INCOME (LOSS) | 0 | 0 |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | 0 |
Net income (loss) allocated to other Partners | 0 | 0 |
Series 45 | ||
Revenues | ||
Rental | 0 | 87,460 |
Interest and other | 0 | 4,010 |
Operating Partnerships Revenues | 0 | 91,470 |
Expenses | ||
Interest | 0 | 12,194 |
Depreciation and amortization | 0 | 56,494 |
Operating expenses | 0 | 96,431 |
Operating Partnerships Total Expenses | 0 | 165,119 |
NET INCOME (LOSS) | 0 | (73,649) |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | 0 | (72,913) |
Net income (loss) allocated to other Partners | 0 | (736) |
Series 46 | ||
Revenues | ||
Rental | 219,896 | 373,643 |
Interest and other | 1,993 | 7,344 |
Operating Partnerships Revenues | 221,889 | 380,987 |
Expenses | ||
Interest | 17,948 | 62,468 |
Depreciation and amortization | 55,561 | 106,892 |
Operating expenses | 159,228 | 277,028 |
Operating Partnerships Total Expenses | 232,737 | 446,388 |
NET INCOME (LOSS) | (10,848) | (65,401) |
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. | (10,740) | (64,747) |
Net income (loss) allocated to other Partners | $ (108) | $ (654) |
INVESTMENTS IN OPERATING PART_7
INVESTMENTS IN OPERATING PARTNERSHIPS - Additional Information (Details) | 3 Months Ended |
Jun. 30, 2022 USD ($) | |
Series 29 | |
INVESTMENT IN OPERATING PARTNERSHIPS | |
Write-off of capital contribution payable | $ 785 |