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STATEMENTS OF OPERATIONS (USD $)
12 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Income    
Interest income $ 47,997 $ 102,062
Miscellaneous 923,483 804,306
Revenues 971,480 906,368
Share of income (losses) from operating limited partnerships 7,643,945 [1] 6,320,307 [1]
Expenses and loss    
Fund management fee 4,069,465 4,523,004
Amortization 446,669 633,807
General and administrative expenses 644,311 578,018
Professional fees 649,668 845,782
Impairment loss 7,116,275 9,932,388
Operating expenses 12,926,388 16,512,999
NET INCOME (LOSS) (4,310,963) (9,286,324)
Net income (loss) allocated to general partner (43,109) (92,862)
Net income (loss) allocated to limited partners (4,267,854) (9,193,462)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.11)
Series Twenty [Member]
   
Income    
Interest income 701 697
Miscellaneous 689 3,125
Revenues 1,390 3,822
Share of income (losses) from operating limited partnerships 722,000 [2] 6,402 [2]
Expenses and loss    
Fund management fee 77,349 95,105
Amortization 0 0
General and administrative expenses 21,816 25,093
Professional fees 17,834 22,063
Impairment loss 0 0
Operating expenses 116,999 142,261
NET INCOME (LOSS) 606,391 (132,037)
Net income (loss) allocated to general partner 6,064 (1,320)
Net income (loss) allocated to limited partners 600,327 (130,717)
Net income (loss) per BAC (in dollars per unit) $ 0.16 $ (0.03)
Series Twenty One [Member]
   
Income    
Interest income 326 535
Miscellaneous 7,372 3,559
Revenues 7,698 4,094
Share of income (losses) from operating limited partnerships 79,000 [3] 0 [3]
Expenses and loss    
Fund management fee 55,254 64,029
Amortization 0 0
General and administrative expenses 14,201 17,140
Professional fees 14,174 17,577
Impairment loss 0 0
Operating expenses 83,629 98,746
NET INCOME (LOSS) 3,069 (94,652)
Net income (loss) allocated to general partner 31 (947)
Net income (loss) allocated to limited partners 3,038 (93,705)
Net income (loss) per BAC (in dollars per unit) $ 0 $ 0
Series Twenty Two [Member]
   
Income    
Interest income 309 561
Miscellaneous 5,683 5,683
Revenues 5,992 6,244
Share of income (losses) from operating limited partnerships 0 [4] 318,670 [4]
Expenses and loss    
Fund management fee 59,070 104,481
Amortization 0 0
General and administrative expenses 17,461 22,085
Professional fees 27,939 24,638
Impairment loss 0 0
Operating expenses 104,470 151,204
NET INCOME (LOSS) (98,478) 173,710
Net income (loss) allocated to general partner (985) 1,737
Net income (loss) allocated to limited partners (97,493) 171,973
Net income (loss) per BAC (in dollars per unit) $ (0.04) $ 0
Series Twenty Three [Member]
   
Income    
Interest income 265 349
Miscellaneous 0 68,066
Revenues 265 68,415
Share of income (losses) from operating limited partnerships 0 [5] 82,930 [5]
Expenses and loss    
Fund management fee 84,219 98,414
Amortization 0 0
General and administrative expenses 20,445 23,856
Professional fees 21,064 21,395
Impairment loss 0 0
Operating expenses 125,728 143,665
NET INCOME (LOSS) (125,463) 7,680
Net income (loss) allocated to general partner (1,255) 77
Net income (loss) allocated to limited partners (124,208) 7,603
Net income (loss) per BAC (in dollars per unit) $ (0.04) $ 0
Series Twenty Four [Member]
   
Income    
Interest income 1,625 1,025
Miscellaneous 14,568 19,253
Revenues 16,193 20,278
Share of income (losses) from operating limited partnerships 1,630,062 [6] 1,793,701 [6]
Expenses and loss    
Fund management fee (19,566) 104,844
Amortization 0 0
General and administrative expenses 16,697 19,400
Professional fees 23,429 23,867
Impairment loss 0 0
Operating expenses 20,560 148,111
NET INCOME (LOSS) 1,625,695 1,665,868
Net income (loss) allocated to general partner 16,257 16,659
Net income (loss) allocated to limited partners 1,609,438 1,649,209
Net income (loss) per BAC (in dollars per unit) $ 0.74 $ 0
Series Twenty Five [Member]
   
Income    
Interest income 5,136 1,490
Miscellaneous 13,092 25,450
Revenues 18,228 26,940
Share of income (losses) from operating limited partnerships 0 [7] 3,096,620 [7]
Expenses and loss    
Fund management fee 37,896 32,033
Amortization 0 0
General and administrative expenses 19,704 21,601
Professional fees 20,307 21,867
Impairment loss 0 0
Operating expenses 77,907 75,501
NET INCOME (LOSS) (59,679) 3,048,059
Net income (loss) allocated to general partner (597) 30,481
Net income (loss) allocated to limited partners (59,082) 3,017,578
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ 1.00
Series Twenty Six [Member]
   
Income    
Interest income 2,062 1,346
Miscellaneous 19,909 41,069
Revenues 21,971 42,415
Share of income (losses) from operating limited partnerships 2,801,657 [8] 2,007,273 [8]
Expenses and loss    
Fund management fee 20,694 205,800
Amortization 0 0
General and administrative expenses 25,174 28,005
Professional fees 40,997 37,510
Impairment loss 0 0
Operating expenses 86,865 271,315
NET INCOME (LOSS) 2,736,763 1,778,373
Net income (loss) allocated to general partner 27,368 17,784
Net income (loss) allocated to limited partners 2,709,395 1,760,589
Net income (loss) per BAC (in dollars per unit) $ 0.68 $ 0.44
Series Twenty Seven [Member]
   
Income    
Interest income 1,996 797
Miscellaneous 49,915 64,656
Revenues 51,911 65,453
Share of income (losses) from operating limited partnerships 2,508,394 [9] 582,228 [9]
Expenses and loss    
Fund management fee 126,621 126,174
Amortization 0 65,391
General and administrative expenses 17,208 19,132
Professional fees 30,802 20,560
Impairment loss 0 0
Operating expenses 174,631 231,257
NET INCOME (LOSS) 2,385,674 416,424
Net income (loss) allocated to general partner 23,857 4,164
Net income (loss) allocated to limited partners 2,361,817 412,260
Net income (loss) per BAC (in dollars per unit) $ 0.96 $ 0.17
Series Twenty Eight [Member]
   
Income    
Interest income 1,648 1,121
Miscellaneous 256,704 299,127
Revenues 258,352 300,248
Share of income (losses) from operating limited partnerships 939,495 [10] 53,550 [10]
Expenses and loss    
Fund management fee 156,842 157,026
Amortization 0 0
General and administrative expenses 21,422 24,006
Professional fees 27,279 27,245
Impairment loss 0 0
Operating expenses 205,543 208,277
NET INCOME (LOSS) 992,304 145,521
Net income (loss) allocated to general partner 9,923 1,455
Net income (loss) allocated to limited partners 982,381 144,066
Net income (loss) per BAC (in dollars per unit) $ 0.25 $ 0.04
Series Twenty Nine [Member]
   
Income    
Interest income 386 503
Miscellaneous 18,977 5,900
Revenues 19,363 6,403
Share of income (losses) from operating limited partnerships 344,656 [11] 0 [11]
Expenses and loss    
Fund management fee 247,888 272,387
Amortization 0 0
General and administrative expenses 21,831 25,811
Professional fees 26,121 154,196
Impairment loss 0 0
Operating expenses 295,840 452,394
NET INCOME (LOSS) 68,179 (445,991)
Net income (loss) allocated to general partner 682 (4,460)
Net income (loss) allocated to limited partners 67,497 (441,531)
Net income (loss) per BAC (in dollars per unit) $ 0.02 $ (0.11)
Series Thirty [Member]
   
Income    
Interest income 682 868
Miscellaneous 2,052 4,365
Revenues 2,734 5,233
Share of income (losses) from operating limited partnerships 0 [12] 67,243 [12]
Expenses and loss    
Fund management fee 135,287 129,592
Amortization 0 0
General and administrative expenses 16,985 20,091
Professional fees 21,420 22,629
Impairment loss 0 0
Operating expenses 173,692 172,312
NET INCOME (LOSS) (170,958) (99,836)
Net income (loss) allocated to general partner (1,710) (998)
Net income (loss) allocated to limited partners (169,248) (98,838)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.04)
Series Thirty One [Member]
   
Income    
Interest income 750 634
Miscellaneous 28,143 12,014
Revenues 28,893 12,648
Share of income (losses) from operating limited partnerships 624,556 [13] 48,230 [13]
Expenses and loss    
Fund management fee 266,630 181,336
Amortization 0 0
General and administrative expenses 22,383 25,030
Professional fees 27,309 28,213
Impairment loss 0 0
Operating expenses 316,322 234,579
NET INCOME (LOSS) 337,127 (173,701)
Net income (loss) allocated to general partner 3,371 (1,737)
Net income (loss) allocated to limited partners 333,756 (171,964)
Net income (loss) per BAC (in dollars per unit) $ 0.08 $ (0.04)
Series Thirty Two [Member]
   
Income    
Interest income 26,586 1,078
Miscellaneous 25,439 22,800
Revenues 52,025 23,878
Share of income (losses) from operating limited partnerships 3,428 [14] 1,449 [14]
Expenses and loss    
Fund management fee 210,694 227,575
Amortization 0 0
General and administrative expenses 22,092 25,714
Professional fees 19,444 22,592
Impairment loss 0 0
Operating expenses 252,230 275,881
NET INCOME (LOSS) (196,777) (250,554)
Net income (loss) allocated to general partner (1,968) (2,506)
Net income (loss) allocated to limited partners (194,809) (248,048)
Net income (loss) per BAC (in dollars per unit) $ (0.04) $ (0.05)
Series Thirty Three [Member]
   
Income    
Interest income 572 680
Miscellaneous 6,686 18,943
Revenues 7,258 19,623
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 107,019 107,019
Amortization 0 0
General and administrative expenses 15,298 18,291
Professional fees 15,029 18,253
Impairment loss 0 0
Operating expenses 137,346 143,563
NET INCOME (LOSS) (130,088) (123,940)
Net income (loss) allocated to general partner (1,301) (1,239)
Net income (loss) allocated to limited partners (128,787) (122,701)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.05)
Series Thirty Four [Member]
   
Income    
Interest income 80 20
Miscellaneous 65,338 64,547
Revenues 65,418 64,567
Share of income (losses) from operating limited partnerships 176,333 [15] 0 [15]
Expenses and loss    
Fund management fee 239,275 258,242
Amortization 0 0
General and administrative expenses 18,159 21,056
Professional fees 21,424 26,851
Impairment loss 0 0
Operating expenses 278,858 306,149
NET INCOME (LOSS) (37,107) (241,582)
Net income (loss) allocated to general partner (371) (2,416)
Net income (loss) allocated to limited partners (36,736) (239,166)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.07)
Series Thirty Five [Member]
   
Income    
Interest income 300 210
Miscellaneous 158,019 69
Revenues 158,319 279
Share of income (losses) from operating limited partnerships 0 [16] 10,700 [16]
Expenses and loss    
Fund management fee 149,479 192,645
Amortization 0 0
General and administrative expenses 17,520 20,449
Professional fees 16,994 27,703
Impairment loss 0 0
Operating expenses 183,993 240,797
NET INCOME (LOSS) (25,674) (229,818)
Net income (loss) allocated to general partner (257) (2,298)
Net income (loss) allocated to limited partners (25,417) (227,520)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.07)
Series Thirty Six [Member]
   
Income    
Interest income 957 588
Miscellaneous 23,083 35,148
Revenues 24,040 35,736
Share of income (losses) from operating limited partnerships 0 [17] 1,242,272 [17]
Expenses and loss    
Fund management fee 113,457 53,810
Amortization 0 0
General and administrative expenses 14,409 17,049
Professional fees 17,691 35,162
Impairment loss 0 0
Operating expenses 145,557 106,021
NET INCOME (LOSS) (121,517) 1,171,987
Net income (loss) allocated to general partner (1,215) 11,720
Net income (loss) allocated to limited partners (120,302) 1,160,267
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ 0.55
Series Thirty Seven [Member]
   
Income    
Interest income 699 927
Miscellaneous 24,920 23,092
Revenues 25,619 24,019
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 184,475 186,346
Amortization 0 0
General and administrative expenses 14,603 17,248
Professional fees 14,024 16,241
Impairment loss 0 0
Operating expenses 213,102 219,835
NET INCOME (LOSS) (187,483) (195,816)
Net income (loss) allocated to general partner (1,875) (1,958)
Net income (loss) allocated to limited partners (185,608) (193,858)
Net income (loss) per BAC (in dollars per unit) $ (0.07) $ (0.08)
Series Thirty Eight [Member]
   
Income    
Interest income 274 336
Miscellaneous 69,621 53,597
Revenues 69,895 53,933
Share of income (losses) from operating limited partnerships 0 (24,773)
Expenses and loss    
Fund management fee 141,801 133,356
Amortization 0 0
General and administrative expenses 15,289 17,975
Professional fees 15,839 20,897
Impairment loss 0 0
Operating expenses 172,929 172,228
NET INCOME (LOSS) (103,034) (143,068)
Net income (loss) allocated to general partner (1,030) (1,431)
Net income (loss) allocated to limited partners (102,004) (141,637)
Net income (loss) per BAC (in dollars per unit) $ (0.04) $ (0.06)
Series Thirty Nine [Member]
   
Income    
Interest income 302 511
Miscellaneous 12,956 13,621
Revenues 13,258 14,132
Share of income (losses) from operating limited partnerships 0 (88,925)
Expenses and loss    
Fund management fee 119,052 112,877
Amortization 0 0
General and administrative expenses 14,318 16,783
Professional fees 15,484 18,339
Impairment loss 0 31,426
Operating expenses 148,854 179,425
NET INCOME (LOSS) (135,596) (254,218)
Net income (loss) allocated to general partner (1,356) (2,542)
Net income (loss) allocated to limited partners (134,240) (251,676)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.11)
Series Forty [Member]
   
Income    
Interest income 79 82
Miscellaneous 8,278 19,238
Revenues 8,357 19,320
Share of income (losses) from operating limited partnerships 0 (145,154)
Expenses and loss    
Fund management fee 178,426 175,622
Amortization 0 0
General and administrative expenses 15,797 18,823
Professional fees 22,069 26,763
Impairment loss 0 159,516
Operating expenses 216,292 380,724
NET INCOME (LOSS) (207,935) (506,558)
Net income (loss) allocated to general partner (2,079) (5,066)
Net income (loss) allocated to limited partners (205,856) (501,492)
Net income (loss) per BAC (in dollars per unit) $ (0.08) $ (0.19)
Series Forty One [Member]
   
Income    
Interest income 437 512
Miscellaneous 31,030 0
Revenues 31,467 512
Share of income (losses) from operating limited partnerships 52,000 [18] (314,199) [18]
Expenses and loss    
Fund management fee 199,676 215,993
Amortization 0 113,304
General and administrative expenses 19,120 21,299
Professional fees 30,074 28,440
Impairment loss 0 686,802
Operating expenses 248,870 1,065,838
NET INCOME (LOSS) (165,403) (1,379,525)
Net income (loss) allocated to general partner (1,654) (13,795)
Net income (loss) allocated to limited partners (163,749) (1,365,730)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.47)
Series Forty Two [Member]
   
Income    
Interest income 392 32,726
Miscellaneous 40,591 716
Revenues 40,983 33,442
Share of income (losses) from operating limited partnerships (102,342) (378,764)
Expenses and loss    
Fund management fee 185,435 209,045
Amortization 69,160 69,160
General and administrative expenses 20,602 21,755
Professional fees 29,111 29,909
Impairment loss 212,553 1,141,092
Operating expenses 516,861 1,470,961
NET INCOME (LOSS) (578,220) (1,816,283)
Net income (loss) allocated to general partner (5,782) (18,163)
Net income (loss) allocated to limited partners (572,438) (1,798,120)
Net income (loss) per BAC (in dollars per unit) $ (0.21) $ (0.66)
Series Forty Three [Member]
   
Income    
Interest income 479 52,044
Miscellaneous 35,722 115
Revenues 36,201 52,159
Share of income (losses) from operating limited partnerships (280,816) (364,989)
Expenses and loss    
Fund management fee 246,428 268,623
Amortization 66,792 66,792
General and administrative expenses 21,458 23,277
Professional fees 30,652 31,521
Impairment loss 972,475 2,181,276
Operating expenses 1,337,805 2,571,489
NET INCOME (LOSS) (1,582,420) (2,884,319)
Net income (loss) allocated to general partner (15,824) (28,843)
Net income (loss) allocated to limited partners (1,566,596) (2,855,476)
Net income (loss) per BAC (in dollars per unit) $ (0.43) $ (0.78)
Series Forty Four [Member]
   
Income    
Interest income 227 894
Miscellaneous 4,696 51
Revenues 4,923 945
Share of income (losses) from operating limited partnerships (270,876) (340,390)
Expenses and loss    
Fund management fee 224,950 261,770
Amortization 282,800 282,800
General and administrative expenses 21,675 19,326
Professional fees 37,930 45,783
Impairment loss 1,696,224 981,206
Operating expenses 2,263,579 1,590,885
NET INCOME (LOSS) (2,529,532) (1,930,330)
Net income (loss) allocated to general partner (25,295) (19,303)
Net income (loss) allocated to limited partners (2,504,237) (1,911,027)
Net income (loss) per BAC (in dollars per unit) $ (0.93) $ (0.71)
Series Forty Five [Member]
   
Income    
Interest income 277 878
Miscellaneous 0 51
Revenues 277 929
Share of income (losses) from operating limited partnerships (665,720) [19] (748,455) [19]
Expenses and loss    
Fund management fee 308,117 318,774
Amortization 17,816 17,816
General and administrative expenses 159,624 25,943
Professional fees 40,844 40,419
Impairment loss 2,293,749 2,475,746
Operating expenses 2,820,150 2,878,698
NET INCOME (LOSS) (3,485,593) (3,626,224)
Net income (loss) allocated to general partner (34,856) (36,262)
Net income (loss) allocated to limited partners (3,450,737) (3,589,962)
Net income (loss) per BAC (in dollars per unit) $ (0.86) $ (0.89)
Series Forty Six [Member]
   
Income    
Interest income 450 650
Miscellaneous 0 51
Revenues 450 701
Share of income (losses) from operating limited partnerships (917,882) (585,312)
Expenses and loss    
Fund management fee 212,997 230,086
Amortization 10,101 18,544
General and administrative expenses 19,020 21,780
Professional fees 24,384 35,149
Impairment loss 1,941,274 2,275,324
Operating expenses 2,207,776 2,580,883
NET INCOME (LOSS) (3,125,208) (3,165,494)
Net income (loss) allocated to general partner (31,252) (31,655)
Net income (loss) allocated to limited partners $ (3,093,956) $ (3,133,839)
Net income (loss) per BAC (in dollars per unit) $ (1.04) $ (1.05)
[1] Includes $9,882,625 and $9,359,210, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[2] Includes $722,000 and $6,402, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[3] Includes $79,000 and $-, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[4] Includes $- and $318,670, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[5] Includes $- and $82,930, respectively, in 2014 and 2013 from gain/(loss)on disposal of operating limited partnership.
[6] Includes $1,630,062 and $1,793,701, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[7] Includes $- and $3,096,620, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[8] Includes $2,801,657 and $2,007,273, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[9] Includes $2,508,394 and $582,228, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[10] Includes $939,495 and $53,550, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[11] Includes $344,656 and $-, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[12] Includes $- and $72,943, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[13] Includes $624,556 and $48,230, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[14] Includes $3,428 and $1,449, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[15] Includes $176,333 and $-, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[16] Includes $- and $52,500, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[17] Includes $- and $1,242,272, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[18] Includes $52,000 and $-, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.
[19] Includes $1,044 and $442, respectively, in 2014 and 2013 from gain/(loss) on disposal of operating limited partnership.