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CONDENSED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Income    
Interest income $ 8,307 $ 5,057
Other income 412,269 448,071
Revenues 420,576 453,128
Share of income (loss) from Operating Partnerships (Note D) 6,369,551 (442,380)
Expenses    
Professional fees 125,455 135,051
Fund management fee, net (Note C) 937,358 1,031,110
Amortization 16,698 111,667
General and administrative expenses 83,598 131,845
Operating expenses 1,163,109 1,409,673
NET INCOME (LOSS) 5,627,018 (1,398,925)
Net income (loss) allocated to assignees 5,570,749 (1,384,936)
Net income (loss) allocated to general partner 56,269 (13,989)
Net income (loss) per BAC (in dollars per unit) $ 0.07 $ (0.02)
Series Twenty [Member]
   
Income    
Interest income 152 115
Other income 0 0
Revenues 152 115
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,820 3,820
Fund management fee, net (Note C) 18,746 21,647
Amortization 0 0
General and administrative expenses 3,640 5,417
Operating expenses 26,206 30,884
NET INCOME (LOSS) (26,054) (30,769)
Net income (loss) allocated to assignees (25,793) (30,461)
Net income (loss) allocated to general partner (261) (308)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Twenty One [Member]
   
Income    
Interest income 82 79
Other income 0 7,154
Revenues 82 7,233
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,030 2,900
Fund management fee, net (Note C) (20,675) 15,182
Amortization 0 0
General and administrative expenses 2,681 3,835
Operating expenses (14,964) 21,917
NET INCOME (LOSS) 15,046 (14,684)
Net income (loss) allocated to assignees 14,896 (14,537)
Net income (loss) allocated to general partner 150 (147)
Net income (loss) per BAC (in dollars per unit) $ 0.01 $ (0.01)
Series Twenty Two [Member]
   
Income    
Interest income 43 138
Other income 284 5,683
Revenues 327 5,821
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,820 4,900
Fund management fee, net (Note C) 8,304 13,615
Amortization 0 0
General and administrative expenses 3,073 4,481
Operating expenses 15,197 22,996
NET INCOME (LOSS) (14,870) (17,175)
Net income (loss) allocated to assignees (14,721) (17,003)
Net income (loss) allocated to general partner (149) (172)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Twenty Three [Member]
   
Income    
Interest income 43 84
Other income 7,590 0
Revenues 7,633 84
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,820 4,130
Fund management fee, net (Note C) 22,180 19,180
Amortization 0 0
General and administrative expenses 3,400 5,044
Operating expenses 29,400 28,354
NET INCOME (LOSS) (21,767) (28,270)
Net income (loss) allocated to assignees (21,549) (27,987)
Net income (loss) allocated to general partner (218) (283)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Twenty Four [Member]
   
Income    
Interest income 641 647
Other income 1,680 952
Revenues 2,321 1,599
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,130 4,590
Fund management fee, net (Note C) 13,493 22,713
Amortization 0 0
General and administrative expenses 3,321 4,222
Operating expenses 20,944 31,525
NET INCOME (LOSS) (18,623) (29,926)
Net income (loss) allocated to assignees (18,437) (29,627)
Net income (loss) allocated to general partner (186) (299)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Twenty Five [Member]
   
Income    
Interest income 2,055 851
Other income 0 10,162
Revenues 2,055 11,013
Share of income (loss) from Operating Partnerships (Note D) 1,221,595 0
Expenses    
Professional fees 3,345 3,515
Fund management fee, net (Note C) 8,459 9,164
Amortization 0 0
General and administrative expenses 3,717 4,709
Operating expenses 15,521 17,388
NET INCOME (LOSS) 1,208,129 (6,375)
Net income (loss) allocated to assignees 1,196,048 (6,311)
Net income (loss) allocated to general partner 12,081 (64)
Net income (loss) per BAC (in dollars per unit) $ 0.40 $ 0.00
Series Twenty Six [Member]
   
Income    
Interest income 963 274
Other income 1,819 4,224
Revenues 2,782 4,498
Share of income (loss) from Operating Partnerships (Note D) 396,166 0
Expenses    
Professional fees 7,285 7,975
Fund management fee, net (Note C) (25,381) 48,410
Amortization 0 0
General and administrative expenses 4,184 5,651
Operating expenses (13,912) 62,036
NET INCOME (LOSS) 412,860 (57,538)
Net income (loss) allocated to assignees 408,731 (56,963)
Net income (loss) allocated to general partner 4,129 (575)
Net income (loss) per BAC (in dollars per unit) $ 0.10 $ (0.01)
Series Twenty Seven [Member]
   
Income    
Interest income 895 156
Other income 0 15,536
Revenues 895 15,692
Share of income (loss) from Operating Partnerships (Note D) 232,182 0
Expenses    
Professional fees 5,315 4,130
Fund management fee, net (Note C) 32,235 32,995
Amortization 0 0
General and administrative expenses 3,276 4,221
Operating expenses 40,826 41,346
NET INCOME (LOSS) 192,251 (25,654)
Net income (loss) allocated to assignees 190,328 (25,397)
Net income (loss) allocated to general partner 1,923 (257)
Net income (loss) per BAC (in dollars per unit) $ 0.08 $ (0.01)
Series Twenty Eight [Member]
   
Income    
Interest income 1,157 300
Other income 256,356 243,265
Revenues 257,513 243,565
Share of income (loss) from Operating Partnerships (Note D) 4,741,256 50,000
Expenses    
Professional fees 5,390 5,820
Fund management fee, net (Note C) 2,765 (26,892)
Amortization 0 0
General and administrative expenses 3,431 5,157
Operating expenses 11,586 (15,915)
NET INCOME (LOSS) 4,987,183 309,480
Net income (loss) allocated to assignees 4,937,311 306,385
Net income (loss) allocated to general partner 49,872 3,095
Net income (loss) per BAC (in dollars per unit) $ 1.23 $ 0.08
Series Twenty Nine [Member]
   
Income    
Interest income 187 61
Other income 0 6,577
Revenues 187 6,638
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 5,390 7,477
Fund management fee, net (Note C) 66,907 67,455
Amortization 0 0
General and administrative expenses 3,590 5,316
Operating expenses 75,887 80,248
NET INCOME (LOSS) (75,700) (73,610)
Net income (loss) allocated to assignees (74,943) (72,874)
Net income (loss) allocated to general partner (757) (736)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.02)
Series Thirty [Member]
   
Income    
Interest income 169 177
Other income 0 0
Revenues 169 177
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,605 4,435
Fund management fee, net (Note C) 36,387 36,949
Amortization 0 0
General and administrative expenses 2,795 4,306
Operating expenses 43,787 45,690
NET INCOME (LOSS) (43,618) (45,513)
Net income (loss) allocated to assignees (43,182) (45,058)
Net income (loss) allocated to general partner (436) (455)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.02)
Series Thirty One [Member]
   
Income    
Interest income 352 179
Other income 0 192
Revenues 352 371
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 6,020 7,030
Fund management fee, net (Note C) 59,254 55,195
Amortization 0 0
General and administrative expenses 3,464 5,296
Operating expenses 68,738 67,521
NET INCOME (LOSS) (68,386) (67,150)
Net income (loss) allocated to assignees (67,702) (66,479)
Net income (loss) allocated to general partner (684) (671)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.02)
Series Thirty Two [Member]
   
Income    
Interest income 129 221
Other income 2,278 0
Revenues 2,407 221
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,445 4,130
Fund management fee, net (Note C) 59,728 68,544
Amortization 0 0
General and administrative expenses 3,614 5,328
Operating expenses 67,787 78,002
NET INCOME (LOSS) (65,380) (77,781)
Net income (loss) allocated to assignees (64,726) (77,003)
Net income (loss) allocated to general partner (654) (778)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.02)
Series Thirty Three [Member]
   
Income    
Interest income 139 151
Other income 2,777 1,406
Revenues 2,916 1,557
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,345 3,055
Fund management fee, net (Note C) 24,352 30,852
Amortization 0 0
General and administrative expenses 2,701 4,003
Operating expenses 30,398 37,910
NET INCOME (LOSS) (27,482) (36,353)
Net income (loss) allocated to assignees (27,207) (35,989)
Net income (loss) allocated to general partner (275) (364)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Thirty Four [Member]
   
Income    
Interest income 70 12
Other income 4,731 25,146
Revenues 4,801 25,158
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,748 6,423
Fund management fee, net (Note C) 61,887 64,149
Amortization 0 0
General and administrative expenses 3,073 4,657
Operating expenses 69,708 75,229
NET INCOME (LOSS) (64,907) (50,071)
Net income (loss) allocated to assignees (64,258) (49,570)
Net income (loss) allocated to general partner (649) (501)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.01)
Series Thirty Five [Member]
   
Income    
Interest income 113 83
Other income 6,305 4,950
Revenues 6,418 5,033
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,105 3,515
Fund management fee, net (Note C) 46,520 48,061
Amortization 0 0
General and administrative expenses 3,050 4,554
Operating expenses 53,675 56,130
NET INCOME (LOSS) (47,257) (51,097)
Net income (loss) allocated to assignees (46,784) (50,586)
Net income (loss) allocated to general partner (473) (511)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.02)
Series Thirty Six [Member]
   
Income    
Interest income 309 352
Other income 4,754 9,862
Revenues 5,063 10,214
Share of income (loss) from Operating Partnerships (Note D) 25,054 0
Expenses    
Professional fees 3,660 3,603
Fund management fee, net (Note C) 28,710 26,922
Amortization 0 0
General and administrative expenses 2,566 3,828
Operating expenses 34,936 34,353
NET INCOME (LOSS) (4,819) (24,139)
Net income (loss) allocated to assignees (4,771) (23,898)
Net income (loss) allocated to general partner (48) (241)
Net income (loss) per BAC (in dollars per unit) $ 0.00 $ (0.01)
Series Thirty Seven [Member]
   
Income    
Interest income 164 180
Other income 14,770 17,378
Revenues 14,934 17,558
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,185 2,900
Fund management fee, net (Note C) 40,698 38,827
Amortization 0 0
General and administrative expenses 2,612 3,870
Operating expenses 46,495 45,597
NET INCOME (LOSS) (31,561) (28,039)
Net income (loss) allocated to assignees (31,245) (27,759)
Net income (loss) allocated to general partner (316) (280)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01)
Series Thirty Eight [Member]
   
Income    
Interest income 75 89
Other income 0 13,231
Revenues 75 13,320
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,660 3,360
Fund management fee, net (Note C) 41,100 33,041
Amortization 0 0
General and administrative expenses 2,657 3,986
Operating expenses 47,417 40,387
NET INCOME (LOSS) (47,342) (27,067)
Net income (loss) allocated to assignees (46,869) (26,796)
Net income (loss) allocated to general partner (473) (271)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.01)
Series Thirty Nine [Member]
   
Income    
Interest income 79 75
Other income 0 4,310
Revenues 79 4,385
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,500 3,205
Fund management fee, net (Note C) 34,200 28,500
Amortization 0 0
General and administrative expenses 2,542 3,759
Operating expenses 40,242 35,464
NET INCOME (LOSS) (40,163) (31,079)
Net income (loss) allocated to assignees (39,761) (30,768)
Net income (loss) allocated to general partner (402) (311)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.01)
Series Forty [Member]
   
Income    
Interest income 22 23
Other income 0 0
Revenues 22 23
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 4,605 4,285
Fund management fee, net (Note C) 48,504 50,004
Amortization 0 0
General and administrative expenses 2,605 4,378
Operating expenses 55,714 58,667
NET INCOME (LOSS) (55,692) (58,644)
Net income (loss) allocated to assignees (55,135) (58,058)
Net income (loss) allocated to general partner (557) (586)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.02)
Series Forty One [Member]
   
Income    
Interest income 117 115
Other income 9,229 4,643
Revenues 9,346 4,758
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 6,571 4,900
Fund management fee, net (Note C) 53,503 47,820
Amortization 0 0
General and administrative expenses 2,872 5,569
Operating expenses 62,946 58,289
NET INCOME (LOSS) (53,600) (53,531)
Net income (loss) allocated to assignees (53,064) (52,996)
Net income (loss) allocated to general partner (536) (535)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.02)
Series Forty Two [Member]
   
Income    
Interest income 90 156
Other income 50,000 38,011
Revenues 50,090 38,167
Share of income (loss) from Operating Partnerships (Note D) 0 (42,920)
Expenses    
Professional fees 6,726 5,205
Fund management fee, net (Note C) 38,109 51,030
Amortization 0 17,290
General and administrative expenses 2,704 7,559
Operating expenses 47,539 81,084
NET INCOME (LOSS) 2,551 (85,837)
Net income (loss) allocated to assignees 2,525 (84,979)
Net income (loss) allocated to general partner 26 (858)
Net income (loss) per BAC (in dollars per unit) $ 0.00 $ (0.03)
Series Forty Three [Member]
   
Income    
Interest income 107 127
Other income 49,274 35,389
Revenues 49,381 35,516
Share of income (loss) from Operating Partnerships (Note D) (5,425) (96,007)
Expenses    
Professional fees 5,705 5,360
Fund management fee, net (Note C) 54,360 53,352
Amortization 16,698 16,698
General and administrative expenses 3,055 5,988
Operating expenses 79,818 81,398
NET INCOME (LOSS) (35,862) (141,889)
Net income (loss) allocated to assignees (35,503) (140,470)
Net income (loss) allocated to general partner (359) (1,419)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.04)
Series Forty Four [Member]
   
Income    
Interest income 5 162
Other income 0 0
Revenues 5 162
Share of income (loss) from Operating Partnerships (Note D) 0 (28,648)
Expenses    
Professional fees 3,975 13,725
Fund management fee, net (Note C) 58,731 34,243
Amortization 0 70,700
General and administrative expenses 2,788 4,935
Operating expenses 65,494 123,603
NET INCOME (LOSS) (65,489) (152,089)
Net income (loss) allocated to assignees (64,834) (150,568)
Net income (loss) allocated to general partner (655) (1,521)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.06)
Series Forty Five [Member]
   
Income    
Interest income 29 137
Other income 422 0
Revenues 451 137
Share of income (loss) from Operating Partnerships (Note D) (122,563) (207,193)
Expenses    
Professional fees 6,810 6,435
Fund management fee, net (Note C) 64,940 80,763
Amortization 0 4,454
General and administrative expenses 3,272 6,607
Operating expenses 75,022 98,259
NET INCOME (LOSS) (197,134) (305,315)
Net income (loss) allocated to assignees (195,163) (302,262)
Net income (loss) allocated to general partner (1,971) (3,053)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.08)
Series Forty Six [Member]
   
Income    
Interest income 120 113
Other income 0 0
Revenues 120 113
Share of income (loss) from Operating Partnerships (Note D) (118,714) (117,612)
Expenses    
Professional fees 4,445 4,228
Fund management fee, net (Note C) 59,342 59,389
Amortization 0 2,525
General and administrative expenses 2,915 5,169
Operating expenses 66,702 71,311
NET INCOME (LOSS) (185,296) (188,810)
Net income (loss) allocated to assignees (183,443) (186,922)
Net income (loss) allocated to general partner $ (1,853) $ (1,888)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.06)