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CONDENSED STATEMENTS OF OPERATIONS - USD ($)
3 Months Ended 6 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Income        
Interest income $ 88,130 $ 52,135 $ 157,936 $ 102,997
Other income 104,513 75,634 212,121 262,123
Revenues 192,643 127,769 370,057 365,120
Gain on disposition of Operating Partnerships (Note D) 6,966,046 1,430,313 11,850,663 2,619,630
Expenses        
Professional fees 314,129 58,780 327,696 426,907
Fund management fee, net (Note C) 341,092 404,905 585,774 816,630
General and administrative expenses 122,855 165,278 226,337 249,562
Operating expenses 778,076 628,963 1,139,807 1,493,099
NET INCOME (LOSS) 6,380,613 929,119 11,080,913 1,491,651
Net income (loss) allocated to assignees 6,316,810 919,829 10,970,106 1,476,735
Net income (loss) allocated to general partner $ 63,803 $ 9,290 $ 110,807 $ 14,916
Net income (loss) per BAC $ 0.08 $ 0.01 $ 0.13 $ 0.02
Series Twenty [Member]        
Income        
Interest income $ 0 $ 393 $ 0 $ 979
Other income 0 0 0 0
Revenues 0 393 0 979
Gain on disposition of Operating Partnerships (Note D) 0 0 0 155,337
Expenses        
Professional fees 0 1,565 0 11,670
Fund management fee, net (Note C) 0 2,549 0 4,820
General and administrative expenses 0 7,139 0 11,119
Operating expenses 0 11,253 0 27,609
NET INCOME (LOSS) 0 (10,860) 0 128,707
Net income (loss) allocated to assignees 0 (10,751) 0 127,420
Net income (loss) allocated to general partner $ 0 $ (109) $ 0 $ 1,287
Net income (loss) per BAC $ 0.00 $ 0.00 $ 0.00 $ 0.03
Series Twenty One [Member]        
Income        
Interest income $ 0 $ 0 $ 0 $ 0
Other income 0 0 0 0
Revenues 0 0 0 0
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 0 0 0 0
Fund management fee, net (Note C) 0 0 0 0
General and administrative expenses 0 0 0 0
Operating expenses 0 0 0 0
NET INCOME (LOSS) 0 0 0 0
Net income (loss) allocated to assignees 0 0 0 0
Net income (loss) allocated to general partner $ 0 $ 0 $ 0 $ 0
Net income (loss) per BAC $ 0.00 $ 0.00 $ 0.00 $ 0.00
Series Twenty Two [Member]        
Income        
Interest income $ 0 $ 591 $ 0 $ 1,124
Other income 0 0 0 0
Revenues 0 591 0 1,124
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 0 1,565 0 11,045
Fund management fee, net (Note C) 0 6,426 0 12,352
General and administrative expenses 0 6,453 0 9,819
Operating expenses 0 14,444 0 33,216
NET INCOME (LOSS) 0 (13,853) 0 (32,092)
Net income (loss) allocated to assignees 0 (13,714) 0 (31,771)
Net income (loss) allocated to general partner $ 0 $ (139) $ 0 $ (321)
Net income (loss) per BAC $ 0.00 $ (0.01) $ 0.00 $ (0.01)
Series Twenty Three [Member]        
Income        
Interest income $ 0 $ 633 $ 0 $ 1,556
Other income 0 1,977 0 3,955
Revenues 0 2,610 0 5,511
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 0 1,686 0 12,601
Fund management fee, net (Note C) 0 5,556 0 7,506
General and administrative expenses 0 6,983 0 10,844
Operating expenses 0 14,225 0 30,951
NET INCOME (LOSS) 0 (11,615) 0 (25,440)
Net income (loss) allocated to assignees 0 (11,499) 0 (25,186)
Net income (loss) allocated to general partner $ 0 $ (116) $ 0 $ (254)
Net income (loss) per BAC $ 0.00 $ 0.00 $ 0.00 $ (0.01)
Series Twenty Four [Member]        
Income        
Interest income $ 894 $ 528 $ 1,683 $ 1,121
Other income 0 582 1,680 582
Revenues 894 1,110 3,363 1,703
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 13,776 1,746 14,433 13,741
Fund management fee, net (Note C) 10,299 9,594 18,242 20,355
General and administrative expenses 5,732 6,116 10,515 9,281
Operating expenses 29,807 17,456 43,190 43,377
NET INCOME (LOSS) (28,913) (16,346) (39,827) (41,674)
Net income (loss) allocated to assignees (28,624) (16,182) (39,429) (41,257)
Net income (loss) allocated to general partner $ (289) $ (164) $ (398) $ (417)
Net income (loss) per BAC $ (0.01) $ (0.01) $ (0.02) $ (0.02)
Series Twenty Five [Member]        
Income        
Interest income $ 0 $ 0 $ 0 $ 0
Other income 0 0 0 0
Revenues 0 0 0 0
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 0 0 0 0
Fund management fee, net (Note C) 0 0 0 0
General and administrative expenses 0 0 0 0
Operating expenses 0 0 0 0
NET INCOME (LOSS) 0 0 0 0
Net income (loss) allocated to assignees 0 0 0 0
Net income (loss) allocated to general partner $ 0 $ 0 $ 0 $ 0
Net income (loss) per BAC $ 0 $ 0.00 $ 0.00 $ 0.00
Series Twenty Six [Member]        
Income        
Interest income $ 1,312 $ 1,023 $ 2,437 $ 1,948
Other income 0 0 420 420
Revenues 1,312 1,023 2,857 2,368
Gain on disposition of Operating Partnerships (Note D) 0 0 0 10,500
Expenses        
Professional fees 16,317 2,166 16,974 20,446
Fund management fee, net (Note C) 13,938 13,938 26,876 28,547
General and administrative expenses 8,365 7,233 15,175 11,426
Operating expenses 38,620 23,337 59,025 60,419
NET INCOME (LOSS) (37,308) (22,314) (56,168) (47,551)
Net income (loss) allocated to assignees (36,935) (22,090) (55,606) (47,075)
Net income (loss) allocated to general partner $ (373) $ (224) $ (562) $ (476)
Net income (loss) per BAC $ (0.01) $ (0.01) $ (0.01) $ (0.01)
Series Twenty Seven [Member]        
Income        
Interest income $ 19,771 $ 13,765 $ 40,073 $ 26,237
Other income 15,472 1,366 15,472 1,366
Revenues 35,243 15,131 55,545 27,603
Gain on disposition of Operating Partnerships (Note D) 776,922 0 776,922 0
Expenses        
Professional fees 11,510 2,670 12,167 14,660
Fund management fee, net (Note C) 3,635 5,255 8,890 12,890
General and administrative expenses 5,736 6,244 10,571 9,449
Operating expenses 20,881 14,169 31,628 36,999
NET INCOME (LOSS) 791,284 962 800,839 (9,396)
Net income (loss) allocated to assignees 783,372 952 792,831 (9,302)
Net income (loss) allocated to general partner $ 7,912 $ 10 $ 8,008 $ (94)
Net income (loss) per BAC $ 0.32 $ 0.00 $ 0.33 $ 0.00
Series Twenty Eight [Member]        
Income        
Interest income $ 1,764 $ 1,047 $ 2,976 $ 1,978
Other income 0 0 446 446
Revenues 1,764 1,047 3,422 2,424
Gain on disposition of Operating Partnerships (Note D) 7,100 0 7,100 8,500
Expenses        
Professional fees 13,529 1,686 14,186 12,426
Fund management fee, net (Note C) 7,296 7,296 12,592 14,140
General and administrative expenses 7,829 7,027 14,207 10,880
Operating expenses 28,654 16,009 40,985 37,446
NET INCOME (LOSS) (19,790) (14,962) (30,463) (26,522)
Net income (loss) allocated to assignees (19,592) (14,813) (30,158) (26,257)
Net income (loss) allocated to general partner $ (198) $ (149) $ (305) $ (265)
Net income (loss) per BAC $ 0.00 $ 0.00 $ (0.01) $ (0.01)
Series Twenty Nine [Member]        
Income        
Interest income $ 610 $ 962 $ 1,334 $ 2,207
Other income 0 0 0 0
Revenues 610 962 1,334 2,207
Gain on disposition of Operating Partnerships (Note D) 0 0 0 123,094
Expenses        
Professional fees 15,795 1,866 16,452 15,121
Fund management fee, net (Note C) 7,260 7,261 14,520 22,354
General and administrative expenses 6,672 7,223 12,503 11,244
Operating expenses 29,727 16,350 43,475 48,719
NET INCOME (LOSS) (29,117) (15,388) (42,141) 76,582
Net income (loss) allocated to assignees (28,826) (15,234) (41,720) 75,816
Net income (loss) allocated to general partner $ (291) $ (154) $ (421) $ 766
Net income (loss) per BAC $ (0.01) $ 0.00 $ (0.01) $ 0.02
Series Thirty [Member]        
Income        
Interest income $ 0 $ 789 $ 0 $ 1,588
Other income 0 0 0 2,049
Revenues 0 789 0 3,637
Gain on disposition of Operating Partnerships (Note D) 0 17,549 0 41,555
Expenses        
Professional fees 0 1,866 0 16,371
Fund management fee, net (Note C) 0 7,462 0 12,574
General and administrative expenses 0 6,263 0 9,423
Operating expenses 0 15,591 0 38,368
NET INCOME (LOSS) 0 2,747 0 6,824
Net income (loss) allocated to assignees 0 2,720 0 6,756
Net income (loss) allocated to general partner $ 0 $ 27 $ 0 $ 68
Net income (loss) per BAC $ 0.00 $ 0.00 $ 0.00 $ 0.00
Series Thirty One [Member]        
Income        
Interest income $ 6,536 $ 4,528 $ 10,540 $ 8,498
Other income 0 0 0 476
Revenues 6,536 4,528 10,540 8,974
Gain on disposition of Operating Partnerships (Note D) 31,431 61,952 618,900 69,452
Expenses        
Professional fees 19,370 1,986 20,027 17,126
Fund management fee, net (Note C) 0 16,535 (59,987) 34,127
General and administrative expenses 7,738 7,083 14,489 11,070
Operating expenses 27,108 25,604 (25,471) 62,323
NET INCOME (LOSS) 10,859 40,876 654,911 16,103
Net income (loss) allocated to assignees 10,751 40,467 648,362 15,942
Net income (loss) allocated to general partner $ 108 $ 409 $ 6,549 $ 161
Net income (loss) per BAC $ 0.00 $ 0.01 $ 0.15 $ 0.00
Series Thirty Two [Member]        
Income        
Interest income $ 1,125 $ 341 $ 2,048 $ 1,611
Other income 4,320 0 4,320 0
Revenues 5,445 341 6,368 1,611
Gain on disposition of Operating Partnerships (Note D) 0 0 0 487,880
Expenses        
Professional fees 15,115 1,866 16,314 15,503
Fund management fee, net (Note C) 19,794 19,794 26,588 41,881
General and administrative expenses 8,155 7,173 14,855 11,236
Operating expenses 43,064 28,833 57,757 68,620
NET INCOME (LOSS) (37,619) (28,492) (51,389) 420,871
Net income (loss) allocated to assignees (37,243) (28,207) (50,875) 416,662
Net income (loss) allocated to general partner $ (376) $ (285) $ (514) $ 4,209
Net income (loss) per BAC $ (0.01) $ (0.01) $ (0.01) $ 0.09
Series Thirty Three [Member]        
Income        
Interest income $ 937 $ 829 $ 1,800 $ 1,772
Other income 14,427 2,536 14,427 2,536
Revenues 15,364 3,365 16,227 4,308
Gain on disposition of Operating Partnerships (Note D) 1,442,632 0 1,442,632 0
Expenses        
Professional fees 13,772 1,686 14,971 13,676
Fund management fee, net (Note C) 13,316 8,898 9,214 22,216
General and administrative expenses 6,383 6,049 11,574 9,106
Operating expenses 33,471 16,633 35,759 44,998
NET INCOME (LOSS) 1,424,525 (13,268) 1,423,100 (40,690)
Net income (loss) allocated to assignees 1,410,280 (13,135) 1,408,869 (40,283)
Net income (loss) allocated to general partner $ 14,245 $ (133) $ 14,231 $ (407)
Net income (loss) per BAC $ 0.54 $ (0.01) $ 0.54 $ (0.02)
Series Thirty Four [Member]        
Income        
Interest income $ 825 $ 540 $ 1,458 $ 1,134
Other income 2,100 1,539 2,100 1,539
Revenues 2,925 2,079 3,558 2,673
Gain on disposition of Operating Partnerships (Note D) 257,500 0 257,500 0
Expenses        
Professional fees 12,207 1,626 12,864 11,736
Fund management fee, net (Note C) 11,496 8,166 20,861 20,532
General and administrative expenses 6,010 6,559 11,262 10,036
Operating expenses 29,713 16,351 44,987 42,304
NET INCOME (LOSS) 230,712 (14,272) 216,071 (39,631)
Net income (loss) allocated to assignees 228,405 (14,130) 213,910 (39,235)
Net income (loss) allocated to general partner $ 2,307 $ (142) $ 2,161 $ (396)
Net income (loss) per BAC $ 0.07 $ 0.00 $ 0.06 $ (0.01)
Series Thirty Five [Member]        
Income        
Interest income $ 13,538 $ 8,426 $ 25,729 $ 16,237
Other income 2,180 0 5,963 0
Revenues 15,718 8,426 31,692 16,237
Gain on disposition of Operating Partnerships (Note D) 141,000 0 141,000 0
Expenses        
Professional fees 10,813 1,626 11,470 11,911
Fund management fee, net (Note C) 9,847 4,053 17,300 14,706
General and administrative expenses 5,943 6,499 11,126 9,942
Operating expenses 26,603 12,178 39,896 36,559
NET INCOME (LOSS) 130,115 (3,752) 132,796 (20,322)
Net income (loss) allocated to assignees 128,814 (3,715) 131,468 (20,119)
Net income (loss) allocated to general partner $ 1,301 $ (37) $ 1,328 $ (203)
Net income (loss) per BAC $ 0.04 $ 0.00 $ 0.04 $ (0.01)
Series Thirty Six [Member]        
Income        
Interest income $ 10,538 $ 5,249 $ 20,501 $ 9,687
Other income 0 0 0 5,119
Revenues 10,538 5,249 20,501 14,806
Gain on disposition of Operating Partnerships (Note D) 0 243,163 476,325 243,163
Expenses        
Professional fees 12,135 10,708 12,792 55,250
Fund management fee, net (Note C) 2,739 5,990 7,911 11,706
General and administrative expenses 6,011 5,794 10,850 8,619
Operating expenses 20,885 22,492 31,553 75,575
NET INCOME (LOSS) (10,347) 225,920 465,273 182,394
Net income (loss) allocated to assignees (10,244) 223,661 460,620 180,570
Net income (loss) allocated to general partner $ (103) $ 2,259 $ 4,653 $ 1,824
Net income (loss) per BAC $ 0.00 $ 0.11 $ 0.22 $ 0.09
Series Thirty Seven [Member]        
Income        
Interest income $ 0 $ 717 $ 0 $ 1,527
Other income 0 0 0 21,485
Revenues 0 717 0 23,012
Gain on disposition of Operating Partnerships (Note D) 0 1,020,649 0 1,020,649
Expenses        
Professional fees 0 1,566 0 11,221
Fund management fee, net (Note C) 0 3,396 0 5,562
General and administrative expenses 0 9,704 0 12,620
Operating expenses 0 14,666 0 29,403
NET INCOME (LOSS) 0 1,006,700 0 1,014,258
Net income (loss) allocated to assignees 0 996,633 0 1,004,115
Net income (loss) allocated to general partner $ 0 $ 10,067 $ 0 $ 10,143
Net income (loss) per BAC $ 0.00 $ 0.40 $ 0.00 $ 0.40
Series Thirty Eight [Member]        
Income        
Interest income $ 9,160 $ 1,720 $ 12,362 $ 4,556
Other income 5,700 24,000 5,700 50,000
Revenues 14,860 25,720 18,062 54,556
Gain on disposition of Operating Partnerships (Note D) 0 0 1,463,974 7,000
Expenses        
Professional fees 12,832 1,746 13,489 12,216
Fund management fee, net (Note C) (258) 16,581 16,323 31,815
General and administrative expenses 5,515 6,006 10,188 9,025
Operating expenses 18,089 24,333 40,000 53,056
NET INCOME (LOSS) (3,229) 1,387 1,442,036 8,500
Net income (loss) allocated to assignees (3,196) 1,373 1,427,616 8,415
Net income (loss) allocated to general partner $ (33) $ 14 $ 14,420 $ 85
Net income (loss) per BAC $ 0.00 $ 0.00 $ 0.56 $ 0.00
Series Thirty Nine [Member]        
Income        
Interest income $ 0 $ 0 $ 0 $ 0
Other income 0 0 0 0
Revenues 0 0 0 0
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 0 0 0 0
Fund management fee, net (Note C) 0 0 0 0
General and administrative expenses 0 0 0 0
Operating expenses 0 0 0 0
NET INCOME (LOSS) 0 0 0 0
Net income (loss) allocated to assignees 0 0 0 0
Net income (loss) allocated to general partner $ 0 $ 0 $ 0 $ 0
Net income (loss) per BAC $ 0 $ 0.00 $ 0.00 $ 0.00
Series Forty [Member]        
Income        
Interest income $ 637 $ 787 $ 1,332 $ 1,418
Other income 6,639 1,250 6,639 1,250
Revenues 7,276 2,037 7,971 2,668
Gain on disposition of Operating Partnerships (Note D) 2,554,005 44,500 2,554,005 44,500
Expenses        
Professional fees 17,624 2,046 18,281 16,741
Fund management fee, net (Note C) 19,612 21,194 33,102 45,638
General and administrative expenses 5,498 6,017 10,152 9,248
Operating expenses 42,734 29,257 61,535 71,627
NET INCOME (LOSS) 2,518,547 17,280 2,500,441 (24,459)
Net income (loss) allocated to assignees 2,493,362 17,108 2,475,437 (24,214)
Net income (loss) allocated to general partner $ 25,185 $ 172 $ 25,004 $ (245)
Net income (loss) per BAC $ 0.95 $ 0.01 $ 0.95 $ (0.01)
Series Forty One [Member]        
Income        
Interest income $ 878 $ 875 $ 1,683 $ 2,077
Other income 1,302 0 47,364 41,340
Revenues 2,180 875 49,047 43,417
Gain on disposition of Operating Partnerships (Note D) 0 0 0 14,000
Expenses        
Professional fees 18,902 2,466 19,559 24,071
Fund management fee, net (Note C) 31,714 34,076 52,295 57,860
General and administrative expenses 5,881 10,538 10,890 14,061
Operating expenses 56,497 47,080 82,744 95,992
NET INCOME (LOSS) (54,317) (46,205) (33,697) (38,575)
Net income (loss) allocated to assignees (53,774) (45,743) (33,360) (38,189)
Net income (loss) allocated to general partner $ (543) $ (462) $ (337) $ (386)
Net income (loss) per BAC $ (0.02) $ (0.02) $ (0.01) $ (0.01)
Series Forty Two [Member]        
Income        
Interest income $ 4,826 $ 3,873 $ 9,597 $ 6,986
Other income 4,715 290 9,569 6,591
Revenues 9,541 4,163 19,166 13,577
Gain on disposition of Operating Partnerships (Note D) 0 42,500 0 42,500
Expenses        
Professional fees 21,209 2,286 21,866 21,826
Fund management fee, net (Note C) 23,338 15,249 45,624 33,396
General and administrative expenses 5,708 6,129 10,535 9,319
Operating expenses 50,255 23,664 78,025 64,541
NET INCOME (LOSS) (40,714) 22,999 (58,859) (8,464)
Net income (loss) allocated to assignees (40,306) 22,769 (58,270) (8,379)
Net income (loss) allocated to general partner $ (408) $ 230 $ (589) $ (85)
Net income (loss) per BAC $ (0.01) $ 0.01 $ (0.02) $ 0.00
Series Forty Three [Member]        
Income        
Interest income $ 5,746 $ 1,360 $ 7,835 $ 3,296
Other income 4,988 639 5,862 49,644
Revenues 10,734 1,999 13,697 52,940
Gain on disposition of Operating Partnerships (Note D) 195,000 0 1,255,582 9,000
Expenses        
Professional fees 24,014 2,526 24,671 23,336
Fund management fee, net (Note C) 20,125 44,591 46,236 72,674
General and administrative expenses 6,184 7,508 11,542 11,236
Operating expenses 50,323 54,625 82,449 107,246
NET INCOME (LOSS) 155,411 (52,626) 1,186,830 (45,306)
Net income (loss) allocated to assignees 153,857 (52,100) 1,174,962 (44,853)
Net income (loss) allocated to general partner $ 1,554 $ (526) $ 11,868 $ (453)
Net income (loss) per BAC $ 0.04 $ (0.01) $ 0.32 $ (0.01)
Series Forty Four [Member]        
Income        
Interest income $ 4,319 $ 99 $ 4,904 $ 244
Other income 11,961 13,800 12,756 13,800
Revenues 16,280 13,899 17,660 14,044
Gain on disposition of Operating Partnerships (Note D) 1,560,456 0 2,856,723 0
Expenses        
Professional fees 14,791 1,926 15,448 14,286
Fund management fee, net (Note C) 37,351 46,192 85,282 90,656
General and administrative expenses 5,658 6,159 10,506 9,339
Operating expenses 57,800 54,277 111,236 114,281
NET INCOME (LOSS) 1,518,936 (40,378) 2,763,147 (100,237)
Net income (loss) allocated to assignees 1,503,747 (39,975) 2,735,516 (99,235)
Net income (loss) allocated to general partner $ 15,189 $ (403) $ 27,631 $ (1,002)
Net income (loss) per BAC $ 0.56 $ (0.01) $ 1.02 $ (0.04)
Series Forty Five [Member]        
Income        
Interest income $ 3,625 $ 2,148 $ 7,453 $ 3,593
Other income 8,725 4,116 31,039 26,321
Revenues 12,350 6,264 38,492 29,914
Gain on disposition of Operating Partnerships (Note D) 0 0 0 342,500
Expenses        
Professional fees 31,242 5,678 31,899 31,291
Fund management fee, net (Note C) 59,591 47,015 109,435 104,532
General and administrative expenses 7,853 6,982 14,278 11,361
Operating expenses 98,686 59,675 155,612 147,184
NET INCOME (LOSS) (86,336) (53,411) (117,120) 225,230
Net income (loss) allocated to assignees (85,473) (52,877) (115,949) 222,978
Net income (loss) allocated to general partner $ (863) $ (534) $ (1,171) $ 2,252
Net income (loss) per BAC $ (0.02) $ (0.01) $ (0.03) $ 0.06
Series Forty Six [Member]        
Income        
Interest income $ 1,089 $ 912 $ 2,191 $ 1,623
Other income 21,984 23,539 48,364 33,204
Revenues 23,073 24,451 50,555 34,827
Gain on disposition of Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 19,176 2,226 19,833 18,636
Fund management fee, net (Note C) 49,999 47,838 94,470 93,791
General and administrative expenses 5,984 6,397 11,119 9,859
Operating expenses 75,159 56,461 125,422 122,286
NET INCOME (LOSS) (52,086) (32,010) (74,867) (87,459)
Net income (loss) allocated to assignees (51,565) (31,689) (74,118) (86,584)
Net income (loss) allocated to general partner $ (521) $ (321) $ (749) $ (875)
Net income (loss) per BAC $ (0.02) $ (0.01) $ (0.02) $ (0.03)