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Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Cash flows from operating activities:    
Net income $ (31) $ 19
Adjustments to reconcile net income to net cash used in operating activities:    
Equity in income of Local Limited Partnership and amortization of acquisition costs (80) (98)
Advances made to Local Limited Partnerships recognized as expense 27  
Change in accounts:    
Change in Accounts Receivable (1)  
Change in Taxes payable 31 42
Change in Accounts payable and accrued expenses (4) 6
Net cash used in operating activities (58) (31)
Cash flows from investing activities:    
Advances made to Local Limited Partnerships (38)  
Net cash provided by (used in) investing activities (38)  
Net increase (decrease) in cash and cash equivalents (96) (31)
Cash and cash equivalents, beginning of period 1,062 1,473
Cash and cash equivalents, end of period $ 966 $ 1,442