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STATEMENTS OF OPERATIONS - USD ($)
12 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Income    
Interest income $ 45,767 $ 47,997
Miscellaneous 629,169 923,483
Revenues 674,936 971,480
Share of income (losses) from operating limited partnerships [1] 11,837,639 7,643,945
Expenses and loss    
Fund management fee 3,348,748 4,069,465
Amortization 66,792 446,669
General and administrative expenses 456,119 644,311
Professional fees 626,646 649,668
Impairment loss 2,593,629 7,116,275
Operating expenses 7,091,934 12,926,388
NET INCOME (LOSS) 5,420,641 (4,310,963)
Net income (loss) allocated to general partner 54,208 (43,109)
Net income (loss) allocated to limited partners $ 5,366,433 $ (4,267,854)
Net income (loss) per BAC (in dollars per unit) $ 0.06 $ (0.05)
Series Twenty [Member]    
Income    
Interest income $ 492 $ 701
Miscellaneous 64 689
Revenues 556 1,390
Share of income (losses) from operating limited partnerships [2] 70,580 722,000
Expenses and loss    
Fund management fee (56,541) 77,349
Amortization 0 0
General and administrative expenses 19,121 21,816
Professional fees 19,722 17,834
Impairment loss 0 0
Operating expenses (17,698) 116,999
NET INCOME (LOSS) 88,834 606,391
Net income (loss) allocated to general partner 888 6,064
Net income (loss) allocated to limited partners $ 87,946 $ 600,327
Net income (loss) per BAC (in dollars per unit) $ 0.02 $ 0.16
Series Twenty One [Member]    
Income    
Interest income $ 330 $ 326
Miscellaneous 859 7,372
Revenues 1,189 7,698
Share of income (losses) from operating limited partnerships [3] 0 79,000
Expenses and loss    
Fund management fee 20,249 55,254
Amortization 0 0
General and administrative expenses 13,238 14,201
Professional fees 14,357 14,174
Impairment loss 0 0
Operating expenses 47,844 83,629
NET INCOME (LOSS) (46,655) 3,069
Net income (loss) allocated to general partner (467) 31
Net income (loss) allocated to limited partners $ (46,188) $ 3,038
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ 0
Series Twenty Two [Member]    
Income    
Interest income $ 143 $ 309
Miscellaneous 284 5,683
Revenues 427 5,992
Share of income (losses) from operating limited partnerships [4] 166,896 0
Expenses and loss    
Fund management fee 32,524 59,070
Amortization 0 0
General and administrative expenses 15,740 17,461
Professional fees 18,294 27,939
Impairment loss 0 0
Operating expenses 66,558 104,470
NET INCOME (LOSS) 100,765 (98,478)
Net income (loss) allocated to general partner 1,008 (985)
Net income (loss) allocated to limited partners $ 99,757 $ (97,493)
Net income (loss) per BAC (in dollars per unit) $ 0.04 $ (0.04)
Series Twenty Three [Member]    
Income    
Interest income $ 194 $ 265
Miscellaneous 7,590 0
Revenues 7,784 265
Share of income (losses) from operating limited partnerships [5] 426,346 0
Expenses and loss    
Fund management fee (32,141) 84,219
Amortization 0 0
General and administrative expenses 18,345 20,445
Professional fees 17,872 21,064
Impairment loss 0 0
Operating expenses 4,076 125,728
NET INCOME (LOSS) 430,054 (125,463)
Net income (loss) allocated to general partner 4,301 (1,255)
Net income (loss) allocated to limited partners $ 425,753 $ (124,208)
Net income (loss) per BAC (in dollars per unit) $ 0.13 $ (0.04)
Series Twenty Four [Member]    
Income    
Interest income $ 2,514 $ 1,625
Miscellaneous 3,890 14,568
Revenues 6,404 16,193
Share of income (losses) from operating limited partnerships [6] 207,327 1,630,062
Expenses and loss    
Fund management fee (19,728) (19,566)
Amortization 0 0
General and administrative expenses 15,838 16,697
Professional fees 25,760 23,429
Impairment loss 0 0
Operating expenses 21,870 20,560
NET INCOME (LOSS) 191,861 1,625,695
Net income (loss) allocated to general partner 1,919 16,257
Net income (loss) allocated to limited partners $ 189,942 $ 1,609,438
Net income (loss) per BAC (in dollars per unit) $ 0.09 $ 0.74
Series Twenty Five [Member]    
Income    
Interest income $ 10,568 $ 5,136
Miscellaneous 10,178 13,092
Revenues 20,746 18,228
Share of income (losses) from operating limited partnerships [7] 1,295,124 0
Expenses and loss    
Fund management fee 19,401 37,896
Amortization 0 0
General and administrative expenses 17,700 19,704
Professional fees 16,911 20,307
Impairment loss 0 0
Operating expenses 54,012 77,907
NET INCOME (LOSS) 1,261,858 (59,679)
Net income (loss) allocated to general partner 12,619 (597)
Net income (loss) allocated to limited partners $ 1,249,239 $ (59,082)
Net income (loss) per BAC (in dollars per unit) $ 0.41 $ (0.02)
Series Twenty Six [Member]    
Income    
Interest income $ 5,148 $ 2,062
Miscellaneous 4,649 19,909
Revenues 9,797 21,971
Share of income (losses) from operating limited partnerships [8] 647,125 2,801,657
Expenses and loss    
Fund management fee 41,257 20,694
Amortization 0 0
General and administrative expenses 22,307 25,174
Professional fees 35,582 40,997
Impairment loss 0 0
Operating expenses 99,146 86,865
NET INCOME (LOSS) 557,776 2,736,763
Net income (loss) allocated to general partner 5,578 27,368
Net income (loss) allocated to limited partners $ 552,198 $ 2,709,395
Net income (loss) per BAC (in dollars per unit) $ 0.14 $ 0.68
Series Twenty Seven [Member]    
Income    
Interest income $ 3,558 $ 1,996
Miscellaneous 8,514 49,915
Revenues 12,072 51,911
Share of income (losses) from operating limited partnerships [9] 237,896 2,508,394
Expenses and loss    
Fund management fee 140,938 126,621
Amortization 0 0
General and administrative expenses 16,136 17,208
Professional fees 43,160 30,802
Impairment loss 0 0
Operating expenses 200,234 174,631
NET INCOME (LOSS) 49,734 2,385,674
Net income (loss) allocated to general partner 497 23,857
Net income (loss) allocated to limited partners $ 49,237 $ 2,361,817
Net income (loss) per BAC (in dollars per unit) $ 0.02 $ 0.96
Series Twenty Eight [Member]    
Income    
Interest income $ 14,044 $ 1,648
Miscellaneous 264,302 256,704
Revenues 278,346 258,352
Share of income (losses) from operating limited partnerships [10] 5,854,818 939,495
Expenses and loss    
Fund management fee 79,376 156,842
Amortization 0 0
General and administrative expenses 19,324 21,422
Professional fees 25,609 27,279
Impairment loss 0 0
Operating expenses 124,309 205,543
NET INCOME (LOSS) 6,008,855 992,304
Net income (loss) allocated to general partner 60,089 9,923
Net income (loss) allocated to limited partners $ 5,948,766 $ 982,381
Net income (loss) per BAC (in dollars per unit) $ 1.49 $ 0.25
Series Twenty Nine [Member]    
Income    
Interest income $ 704 $ 386
Miscellaneous 1,700 18,977
Revenues 2,404 19,363
Share of income (losses) from operating limited partnerships [11] 278,493 344,656
Expenses and loss    
Fund management fee 183,052 247,888
Amortization 0 0
General and administrative expenses 20,216 21,831
Professional fees 32,789 26,121
Impairment loss 0 0
Operating expenses 236,057 295,840
NET INCOME (LOSS) 44,840 68,179
Net income (loss) allocated to general partner 448 682
Net income (loss) allocated to limited partners $ 44,392 $ 67,497
Net income (loss) per BAC (in dollars per unit) $ 0.01 $ 0.02
Series Thirty [Member]    
Income    
Interest income $ 677 $ 682
Miscellaneous 1,522 2,052
Revenues 2,199 2,734
Share of income (losses) from operating limited partnerships [12] 94,887 0
Expenses and loss    
Fund management fee 61,708 135,287
Amortization 0 0
General and administrative expenses 15,913 16,985
Professional fees 20,400 21,420
Impairment loss 0 0
Operating expenses 98,021 173,692
NET INCOME (LOSS) (935) (170,958)
Net income (loss) allocated to general partner (9) (1,710)
Net income (loss) allocated to limited partners $ (926) $ (169,248)
Net income (loss) per BAC (in dollars per unit) $ 0 $ (0.06)
Series Thirty One [Member]    
Income    
Interest income $ 1,279 $ 750
Miscellaneous 928 28,143
Revenues 2,207 28,893
Share of income (losses) from operating limited partnerships [13] 2,840,263 624,556
Expenses and loss    
Fund management fee 227,575 266,630
Amortization 0 0
General and administrative expenses 20,366 22,383
Professional fees 28,104 27,309
Impairment loss 0 0
Operating expenses 276,045 316,322
NET INCOME (LOSS) 2,566,425 337,127
Net income (loss) allocated to general partner 25,664 3,371
Net income (loss) allocated to limited partners $ 2,540,761 $ 333,756
Net income (loss) per BAC (in dollars per unit) $ 0.58 $ 0.08
Series Thirty Two [Member]    
Income    
Interest income $ 421 $ 26,586
Miscellaneous 16,778 25,439
Revenues 17,199 52,025
Share of income (losses) from operating limited partnerships [14] 107,673 3,428
Expenses and loss    
Fund management fee 233,246 210,694
Amortization 0 0
General and administrative expenses 20,109 22,092
Professional fees 20,983 19,444
Impairment loss 0 0
Operating expenses 274,338 252,230
NET INCOME (LOSS) (149,466) (196,777)
Net income (loss) allocated to general partner (1,495) (1,968)
Net income (loss) allocated to limited partners $ (147,971) $ (194,809)
Net income (loss) per BAC (in dollars per unit) $ (0.03) $ (0.04)
Series Thirty Three [Member]    
Income    
Interest income $ 529 $ 572
Miscellaneous 2,777 6,686
Revenues 3,306 7,258
Share of income (losses) from operating limited partnerships [15] 53,079 0
Expenses and loss    
Fund management fee 59,029 107,019
Amortization 0 0
General and administrative expenses 14,437 15,298
Professional fees 15,447 15,029
Impairment loss 0 0
Operating expenses 88,913 137,346
NET INCOME (LOSS) (32,528) (130,088)
Net income (loss) allocated to general partner (325) (1,301)
Net income (loss) allocated to limited partners $ (32,203) $ (128,787)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.05)
Series Thirty Four [Member]    
Income    
Interest income $ 493 $ 80
Miscellaneous 18,332 65,338
Revenues 18,825 65,418
Share of income (losses) from operating limited partnerships [16] 502,727 176,333
Expenses and loss    
Fund management fee 126,065 239,275
Amortization 0 0
General and administrative expenses 17,187 18,159
Professional fees 19,039 21,424
Impairment loss 0 0
Operating expenses 162,291 278,858
NET INCOME (LOSS) 359,261 (37,107)
Net income (loss) allocated to general partner 3,593 (371)
Net income (loss) allocated to limited partners $ 355,668 $ (36,736)
Net income (loss) per BAC (in dollars per unit) $ 0.1 $ (0.01)
Series Thirty Five [Member]    
Income    
Interest income $ 339 $ 300
Miscellaneous 10,324 158,019
Revenues 10,663 158,319
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 173,231 149,479
Amortization 0 0
General and administrative expenses 16,748 17,520
Professional fees 16,964 16,994
Impairment loss 0 0
Operating expenses 206,943 183,993
NET INCOME (LOSS) (196,280) (25,674)
Net income (loss) allocated to general partner (1,963) (257)
Net income (loss) allocated to limited partners $ (194,317) $ (25,417)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.01)
Series Thirty Six [Member]    
Income    
Interest income $ 1,117 $ 957
Miscellaneous 21,885 23,083
Revenues 23,002 24,040
Share of income (losses) from operating limited partnerships [17] 25,054 0
Expenses and loss    
Fund management fee 118,401 113,457
Amortization 0 0
General and administrative expenses 13,554 14,409
Professional fees 16,123 17,691
Impairment loss 0 0
Operating expenses 148,078 145,557
NET INCOME (LOSS) (100,022) (121,517)
Net income (loss) allocated to general partner (1,000) (1,215)
Net income (loss) allocated to limited partners $ (99,022) $ (120,302)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.06)
Series Thirty Seven [Member]    
Income    
Interest income $ 657 $ 699
Miscellaneous 24,632 24,920
Revenues 25,289 25,619
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 153,440 184,475
Amortization 0 0
General and administrative expenses 13,828 14,603
Professional fees 15,685 14,024
Impairment loss 0 0
Operating expenses 182,953 213,102
NET INCOME (LOSS) (157,664) (187,483)
Net income (loss) allocated to general partner (1,577) (1,875)
Net income (loss) allocated to limited partners $ (156,087) $ (185,608)
Net income (loss) per BAC (in dollars per unit) $ (0.06) $ (0.07)
Series Thirty Eight [Member]    
Income    
Interest income $ 291 $ 274
Miscellaneous 55,454 69,621
Revenues 55,745 69,895
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 145,085 141,801
Amortization 0 0
General and administrative expenses 14,457 15,289
Professional fees 16,626 15,839
Impairment loss 0 0
Operating expenses 176,168 172,929
NET INCOME (LOSS) (120,423) (103,034)
Net income (loss) allocated to general partner (1,204) (1,030)
Net income (loss) allocated to limited partners $ (119,219) $ (102,004)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.04)
Series Thirty Nine [Member]    
Income    
Interest income $ 316 $ 302
Miscellaneous 11,975 12,956
Revenues 12,291 13,258
Share of income (losses) from operating limited partnerships [18] 29,999 0
Expenses and loss    
Fund management fee 125,063 119,052
Amortization 0 0
General and administrative expenses 13,397 14,318
Professional fees 15,891 15,484
Impairment loss 0 0
Operating expenses 154,351 148,854
NET INCOME (LOSS) (112,061) (135,596)
Net income (loss) allocated to general partner (1,121) (1,356)
Net income (loss) allocated to limited partners $ (110,940) $ (134,240)
Net income (loss) per BAC (in dollars per unit) $ (0.05) $ (0.06)
Series Forty [Member]    
Income    
Interest income $ 78 $ 79
Miscellaneous 10,726 8,278
Revenues 10,804 8,357
Share of income (losses) from operating limited partnerships 0 0
Expenses and loss    
Fund management fee 185,409 178,426
Amortization 0 0
General and administrative expenses 14,930 15,797
Professional fees 20,236 22,069
Impairment loss 0 0
Operating expenses 220,575 216,292
NET INCOME (LOSS) (209,771) (207,935)
Net income (loss) allocated to general partner (2,098) (2,079)
Net income (loss) allocated to limited partners $ (207,673) $ (205,856)
Net income (loss) per BAC (in dollars per unit) $ (0.08) $ (0.08)
Series Forty One [Member]    
Income    
Interest income $ 459 $ 437
Miscellaneous 14,436 31,030
Revenues 14,895 31,467
Share of income (losses) from operating limited partnerships [19] 0 52,000
Expenses and loss    
Fund management fee 219,433 199,676
Amortization 0 0
General and administrative expenses 16,613 19,120
Professional fees 24,884 30,074
Impairment loss 0 0
Operating expenses 260,930 248,870
NET INCOME (LOSS) (246,035) (165,403)
Net income (loss) allocated to general partner (2,460) (1,654)
Net income (loss) allocated to limited partners $ (243,575) $ (163,749)
Net income (loss) per BAC (in dollars per unit) $ (0.08) $ (0.06)
Series Forty Two [Member]    
Income    
Interest income $ 373 $ 392
Miscellaneous 50,424 40,591
Revenues 50,797 40,983
Share of income (losses) from operating limited partnerships [20] 103,508 (102,342)
Expenses and loss    
Fund management fee 163,766 185,435
Amortization 0 69,160
General and administrative expenses 16,143 20,602
Professional fees 31,130 29,111
Impairment loss 0 212,553
Operating expenses 211,039 516,861
NET INCOME (LOSS) (56,734) (578,220)
Net income (loss) allocated to general partner (567) (5,782)
Net income (loss) allocated to limited partners $ (56,167) $ (572,438)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.21)
Series Forty Three [Member]    
Income    
Interest income $ 427 $ 479
Miscellaneous 62,080 35,722
Revenues 62,507 36,201
Share of income (losses) from operating limited partnerships (47,235) (280,816)
Expenses and loss    
Fund management fee 268,035 246,428
Amortization 66,792 66,792
General and administrative expenses 18,606 21,458
Professional fees 28,375 30,652
Impairment loss 268,187 972,475
Operating expenses 649,995 1,337,805
NET INCOME (LOSS) (634,723) (1,582,420)
Net income (loss) allocated to general partner (6,347) (15,824)
Net income (loss) allocated to limited partners $ (628,376) $ (1,566,596)
Net income (loss) per BAC (in dollars per unit) $ (0.17) $ (0.43)
Series Forty Four [Member]    
Income    
Interest income $ 16 $ 227
Miscellaneous 584 4,696
Revenues 600 4,923
Share of income (losses) from operating limited partnerships (118,343) (270,876)
Expenses and loss    
Fund management fee 206,520 224,950
Amortization 0 282,800
General and administrative expenses 14,832 21,675
Professional fees 20,276 37,930
Impairment loss 0 1,696,224
Operating expenses 241,628 2,263,579
NET INCOME (LOSS) (359,371) (2,529,532)
Net income (loss) allocated to general partner (3,594) (25,295)
Net income (loss) allocated to limited partners $ (355,777) $ (2,504,237)
Net income (loss) per BAC (in dollars per unit) $ (0.13) $ (0.93)
Series Forty Five [Member]    
Income    
Interest income $ 104 $ 277
Miscellaneous 24,282 0
Revenues 24,386 277
Share of income (losses) from operating limited partnerships [21] (239,227) (665,720)
Expenses and loss    
Fund management fee 247,550 308,117
Amortization 0 17,816
General and administrative expenses 20,371 159,624
Professional fees 40,950 40,844
Impairment loss 918,818 2,293,749
Operating expenses 1,227,689 2,820,150
NET INCOME (LOSS) (1,442,530) (3,485,593)
Net income (loss) allocated to general partner (14,425) (34,856)
Net income (loss) allocated to limited partners $ (1,428,105) $ (3,450,737)
Net income (loss) per BAC (in dollars per unit) $ (0.36) $ (0.86)
Series Forty Six [Member]    
Income    
Interest income $ 496 $ 450
Miscellaneous 0 0
Revenues 496 450
Share of income (losses) from operating limited partnerships (699,351) (917,882)
Expenses and loss    
Fund management fee 226,805 212,997
Amortization 0 10,101
General and administrative expenses 16,663 19,020
Professional fees 25,477 24,384
Impairment loss 1,406,624 1,941,274
Operating expenses 1,675,569 2,207,776
NET INCOME (LOSS) (2,374,424) (3,125,208)
Net income (loss) allocated to general partner (23,744) (31,252)
Net income (loss) allocated to limited partners $ (2,350,680) $ (3,093,956)
Net income (loss) per BAC (in dollars per unit) $ (0.79) $ (1.04)
[1] Includes $12,941,795 and $9,882,625, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[2] Includes $70,580 and $722,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[3] Includes $- and $79,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[4] Includes $166,896 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[5] Includes $426,346 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[6] Includes $207,327 and $1,630,062, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[7] Includes $1,295,124 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[8] Includes $647,125 and $2,801,657, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[9] Includes $237,896 and $2,508,394, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[10] Includes $5,854,818 and $939,495, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[11] Includes $278,493 and $344,656, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[12] Includes $94,887 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[13] Includes $2,840,263 and $624,556, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[14] Includes $107,673 and $3,428, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[15] Includes $53,079 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[16] Includes $502,727 and $176,333, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[17] Includes $25,054 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[18] Includes $29,999 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[19] Includes $- and $52,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[20] Includes $103,508 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[21] Includes $- and $1,044, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.