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Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Cash flows from operating activities:    
Net income $ 80 $ 2,367
Adjustments to reconcile net income to net cash used in operating activities:    
Gain on extinguishment of debt   (1,891)
Distributions from sale of Local Limited Partnership properties recognized as income   (273)
Equity in income of Local Limited Partnership and amortization of acquisition costs (290) (258)
Distribution from sale of local limited partnerships recorded as income (4)  
Advances made to Local Limited Partnerships recognized as expense   4
Gain on sale of interests in local limited partnerships (13)  
Recovery of advances to local limited partnerships previously recotnized as expense   (196)
Change in accounts:    
Change in Accounts Receivable (37) (121)
Change in Taxes payable (102) (41)
Change in Accounts payable and accrued expenses (76) (8)
Accrued interest payable   8
Net cash used in operating activities (442) (409)
Cash flows from investing activities:    
Advances made to Local Limited Partnerships (237) (4)
Recovery of advances to local limited partnerships   196
Distributions from sale of Local Limited Partnership properties 4 273
Gain on sale of interests in local limited partnerships 13  
Net cash provided by (used in) investing activities (220) 465
Cash flows provided by (used in) financing activities:    
Advances from Affiliates 12  
Net cash flows provided by (used in) financing activities 12  
Net increase (decrease) in cash and cash equivalents (650) 56
Cash and cash equivalents, beginning of period 1,473 1,452
Cash and cash equivalents, end of period $ 823 $ 1,508