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RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) - USD ($)
12 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes $ 5,420,641 $ (4,310,963)
Operating limited partnership rents received in advance 10,037 (6,007)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 1,957,719 (3,180,283)
Other 10,047,309 14,775,748
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (13,543,112) (16,299,042)
Excess of tax depreciation over book depreciation on operating limited partnership assets (5,944,658) (6,231,944)
Impairment loss not recognized for tax purposes 2,593,629 7,116,275
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (17,332,242) (10,529,310)
Income (loss) for tax return purposes (16,790,677) (18,665,526)
Series Twenty [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 88,834 606,391
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 16,576 (539,749)
Other 1,794,570 992,434
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (71,803) (366,227)
Excess of tax depreciation over book depreciation on operating limited partnership assets (42,143) (74,539)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (510,585) (288,923)
Income (loss) for tax return purposes 1,275,449 329,387
Series Twenty One [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (46,655) 3,069
Operating limited partnership rents received in advance 68 (17)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 57,300 (20,070)
Other 34,967 316,382
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (28,188) (98,321)
Excess of tax depreciation over book depreciation on operating limited partnership assets (177,003) (177,554)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (1,125) (83,572)
Income (loss) for tax return purposes (160,636) (60,083)
Series Twenty Two [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 100,765 (98,478)
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (82,281) (26,305)
Other 818,041 972,788
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (209,033) (264,711)
Excess of tax depreciation over book depreciation on operating limited partnership assets (57,628) (69,076)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (171,862) (136,555)
Income (loss) for tax return purposes 398,002 377,663
Series Twenty Three [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 430,054 (125,463)
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (343,237) 71,819
Other 1,538,015 197,451
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (91,241) (361,723)
Excess of tax depreciation over book depreciation on operating limited partnership assets (179,565) (227,036)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (485,931) (14,194)
Income (loss) for tax return purposes 868,095 (459,146)
Series Twenty Four [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 191,861 1,625,695
Operating limited partnership rents received in advance (782) 2,879
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 0 (2,468,363)
Other 387,925 1,989,051
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (175,016) (241,279)
Excess of tax depreciation over book depreciation on operating limited partnership assets (35,225) (30,246)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (283,609) (1,636,274)
Income (loss) for tax return purposes 85,154 (758,537)
Series Twenty Five [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 1,261,858 (59,679)
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 0 0
Other 87,932 593,391
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (51,562) (43,041)
Excess of tax depreciation over book depreciation on operating limited partnership assets (75,791) (138,555)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (1,310,427) (386,563)
Income (loss) for tax return purposes (87,990) (34,447)
Series Twenty Six [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 557,776 2,736,763
Operating limited partnership rents received in advance 0 (449)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 0 (499,347)
Other (125,676) 3,879,632
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (600,059) (842,204)
Excess of tax depreciation over book depreciation on operating limited partnership assets (225,709) (214,874)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (660,287) (4,213,369)
Income (loss) for tax return purposes (1,053,955) 846,152
Series Twenty Seven [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 49,734 2,385,674
Operating limited partnership rents received in advance 9,626 136
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (44,238) (1,559,279)
Other 753,365 1,619,880
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (259,374) (277,730)
Excess of tax depreciation over book depreciation on operating limited partnership assets (114,847) (181,302)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (1,610,120) (1,123,176)
Income (loss) for tax return purposes (1,215,854) 864,203
Series Twenty Eight [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 6,008,855 992,304
Operating limited partnership rents received in advance 0 (50)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (706,182) (870,954)
Other (2,404,086) 863,713
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (540,340) (953,311)
Excess of tax depreciation over book depreciation on operating limited partnership assets (81,811) (222,830)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (6,733,186) (292,930)
Income (loss) for tax return purposes (4,456,750) (484,058)
Series Twenty Nine [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 44,840 68,179
Operating limited partnership rents received in advance 0 (3,627)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 230,779 75,854
Other 3,736,436 (2,703,508)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (594,731) (1,065,191)
Excess of tax depreciation over book depreciation on operating limited partnership assets (244,689) (294,360)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (361,790) (308,456)
Income (loss) for tax return purposes 2,810,845 (4,231,109)
Series Thirty [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (935) (170,958)
Operating limited partnership rents received in advance 0 7,664
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 143,019 155,148
Other 32,998 80,092
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (378,697) (621,294)
Excess of tax depreciation over book depreciation on operating limited partnership assets (194,560) (176,205)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (131,309) (22,236)
Income (loss) for tax return purposes (529,484) (747,789)
Series Thirty One [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 2,566,425 337,127
Operating limited partnership rents received in advance 3,903 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (310,268) 279,204
Other (998,553) (565,343)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (621,755) (1,155,732)
Excess of tax depreciation over book depreciation on operating limited partnership assets (377,130) (444,727)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (2,867,783) (597,142)
Income (loss) for tax return purposes (2,605,161) (2,146,613)
Series Thirty Two [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (149,466) (196,777)
Operating limited partnership rents received in advance 9,964 (2,419)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 194,588 270,411
Other (201,893) 899,882
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,317,109) (1,433,129)
Excess of tax depreciation over book depreciation on operating limited partnership assets (208,093) (208,100)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (117,871) (64,279)
Income (loss) for tax return purposes (1,789,880) (734,411)
Series Thirty Three [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (32,528) (130,088)
Operating limited partnership rents received in advance 0 (466)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 118,662 123,408
Other (160,568) 78,067
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (326,229) (566,103)
Excess of tax depreciation over book depreciation on operating limited partnership assets (126,770) (140,906)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (123,520) (28,128)
Income (loss) for tax return purposes (650,953) (664,216)
Series Thirty Four [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 359,261 (37,107)
Operating limited partnership rents received in advance 0 (3,831)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 176,928 256,596
Other (1,485,680) 121,042
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (402,243) (1,227,938)
Excess of tax depreciation over book depreciation on operating limited partnership assets (164,441) (177,657)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (621,860) (216,769)
Income (loss) for tax return purposes (2,138,035) (1,285,664)
Series Thirty Five [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (196,280) (25,674)
Operating limited partnership rents received in advance 1,011 15,521
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 148,216 202,082
Other 143,386 135,633
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (579,167) (688,552)
Excess of tax depreciation over book depreciation on operating limited partnership assets (311,392) (254,172)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (13,707) (256,794)
Income (loss) for tax return purposes (807,933) (871,956)
Series Thirty Six [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (100,022) (121,517)
Operating limited partnership rents received in advance (18,119) 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 82,426 (867,520)
Other 143,779 4,218,381
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (567,327) (489,323)
Excess of tax depreciation over book depreciation on operating limited partnership assets (131,187) (158,926)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (117,050) (104,445)
Income (loss) for tax return purposes (707,500) 2,476,650
Series Thirty Seven [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (157,664) (187,483)
Operating limited partnership rents received in advance 5,911 (18,883)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 196,940 204,864
Other 564,376 1,190,800
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,274,223) (1,423,309)
Excess of tax depreciation over book depreciation on operating limited partnership assets (173,483) (189,389)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (119,302) (97,290)
Income (loss) for tax return purposes (957,445) (520,690)
Series Thirty Eight [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (120,423) (103,034)
Operating limited partnership rents received in advance 0 (6,905)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 164,400 164,400
Other 299,285 358,421
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (403,406) (447,771)
Excess of tax depreciation over book depreciation on operating limited partnership assets (394,067) (396,454)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (82,415) (89,091)
Income (loss) for tax return purposes (536,626) (520,434)
Series Thirty Nine [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (112,061) (135,596)
Operating limited partnership rents received in advance 0 (6,903)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 134,085 136,800
Other 292,863 337,442
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (503,080) (594,093)
Excess of tax depreciation over book depreciation on operating limited partnership assets (309,689) (286,803)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (86,424) (103,140)
Income (loss) for tax return purposes (584,306) (652,293)
Series Forty [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (209,771) (207,935)
Operating limited partnership rents received in advance 1,970 2,625
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 200,016
Other 346,713 (20,535)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (795,406) (726,480)
Excess of tax depreciation over book depreciation on operating limited partnership assets (203,812) (202,424)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (111,529) (116,716)
Income (loss) for tax return purposes (771,819) (1,071,449)
Series Forty One [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (246,035) (165,403)
Operating limited partnership rents received in advance 0 (702)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 237,564 185,732
Other 564,224 175,191
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (556,039) (621,885)
Excess of tax depreciation over book depreciation on operating limited partnership assets (302,876) (294,646)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (97,417) (230,907)
Income (loss) for tax return purposes (400,579) (952,620)
Series Forty Two [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (56,734) (578,220)
Operating limited partnership rents received in advance 94 (1,127)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 248,290 198,700
Other 813,094 508,920
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (896,588) (792,226)
Excess of tax depreciation over book depreciation on operating limited partnership assets (285,271) (288,776)
Impairment loss not recognized for tax purposes 0 212,553
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (252,110) (54,300)
Income (loss) for tax return purposes (429,225) (794,476)
Series Forty Three [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (634,723) (1,582,420)
Operating limited partnership rents received in advance 194 (908)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 306,780
Other 1,366,368 65,862
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (666,281) (547,642)
Excess of tax depreciation over book depreciation on operating limited partnership assets (338,918) (317,839)
Impairment loss not recognized for tax purposes 268,187 972,475
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (90,385) (99,277)
Income (loss) for tax return purposes 211,222 (1,202,969)
Series Forty Four [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (359,371) (2,529,532)
Operating limited partnership rents received in advance 1,663 2,360
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 254,628 277,353
Other 112,456 (1,448,171)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (645,418) (372,037)
Excess of tax depreciation over book depreciation on operating limited partnership assets (487,779) (341,059)
Impairment loss not recognized for tax purposes 0 1,696,224
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (26,918) 183,685
Income (loss) for tax return purposes (1,150,739) (2,531,177)
Series Forty Five [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (1,442,530) (3,485,593)
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 283,200 312,609
Other 1,456,407 (251,745)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (673,720) (57,205)
Excess of tax depreciation over book depreciation on operating limited partnership assets (247,030) (243,079)
Impairment loss not recognized for tax purposes 918,818 2,293,749
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (277,021) (29,551)
Income (loss) for tax return purposes 18,124 (1,460,815)
Series Forty Six [Member]    
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (2,374,424) (3,125,208)
Operating limited partnership rents received in advance (5,466) 9,095
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 249,528
Other 136,565 170,595
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (315,077) (20,585)
Excess of tax depreciation over book depreciation on operating limited partnership assets (453,749) (480,410)
Impairment loss not recognized for tax purposes 1,406,624 1,941,274
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (66,699) (118,918)
Income (loss) for tax return purposes $ (1,422,698) $ (1,374,629)