Note 5 - Income Taxes: Reconiliation of book Net Income (Loss) to Federal Tax basis Net Income (Loss) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Net income	$ 2,295	$ 295
Accrued interest expense book tax difference		49
Gain on sale and extinguishment of debt book tax differences	(2,476)	3,670
Other expenses book tax differences	(40)	17
Partnership's share of Local Limited Partnership book tax differences	(379)	1,257
Net income (loss) per tax return	$ (600)	$ 5,288
Taxable income (loss) per limited partnership interest	$ (70.69)	$ 588.86