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STATEMENTS OF OPERATIONS - USD ($)
12 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Income    
Interest income $ 52,063 $ 76,212
Miscellaneous 318,673 1,064,441
Revenues 370,736 1,140,653
Share of income (losses) from operating limited partnerships [1] 18,806,644 15,114,264
Expenses and loss    
Fund management fee 2,469,863 3,064,018
General and administrative expenses 780,422 475,546
Professional fees 823,805 584,535
Impairment loss 0 1,464,002
Operating expenses 4,074,090 5,588,101
NET INCOME (LOSS) 15,103,290 10,666,816
Net income (loss) allocated to general partner 151,033 106,668
Net income (loss) allocated to limited partners $ 14,952,257 $ 10,560,148
Net income (loss) per BAC $ 0.18 $ 0.13
Series Twenty [Member]    
Income    
Interest income $ 441 $ 529
Miscellaneous 0 64
Revenues 441 593
Share of income (losses) from operating limited partnerships [2] 138,000 0
Expenses and loss    
Fund management fee 23,476 28,405
General and administrative expenses 35,102 20,033
Professional fees 14,542 18,826
Impairment loss 0 0
Operating expenses 73,120 67,264
NET INCOME (LOSS) 65,321 (66,671)
Net income (loss) allocated to general partner 653 (667)
Net income (loss) allocated to limited partners $ 64,668 $ (66,004)
Net income (loss) per BAC $ 0.02 $ (0.02)
Series Twenty One [Member]    
Income    
Interest income $ 582 $ 856
Miscellaneous 859 859
Revenues 1,441 1,715
Share of income (losses) from operating limited partnerships [3] 0 326,273
Expenses and loss    
Fund management fee 8,821 21,102
General and administrative expenses 22,774 13,792
Professional fees 14,784 13,296
Impairment loss 0 0
Operating expenses 46,379 48,190
NET INCOME (LOSS) (44,938) 279,798
Net income (loss) allocated to general partner (449) 2,798
Net income (loss) allocated to limited partners $ (44,489) $ 277,000
Net income (loss) per BAC $ (0.02) $ 0.15
Series Twenty Two [Member]    
Income    
Interest income $ 376 $ 304
Miscellaneous 0 433
Revenues 376 737
Share of income (losses) from operating limited partnerships [4] 0 248,148
Expenses and loss    
Fund management fee 28,108 36,899
General and administrative expenses 28,021 16,518
Professional fees 17,041 17,451
Impairment loss 0 0
Operating expenses 73,170 70,868
NET INCOME (LOSS) (72,794) 178,017
Net income (loss) allocated to general partner (728) 1,780
Net income (loss) allocated to limited partners $ (72,066) $ 176,237
Net income (loss) per BAC $ (0.03) $ 0.07
Series Twenty Three [Member]    
Income    
Interest income $ 303 $ 483
Miscellaneous 0 3,243
Revenues 303 3,726
Share of income (losses) from operating limited partnerships [5] 488,550 247,429
Expenses and loss    
Fund management fee 32,282 43,489
General and administrative expenses 33,636 19,526
Professional fees 20,807 19,421
Impairment loss 0 0
Operating expenses 86,725 82,436
NET INCOME (LOSS) 402,128 168,719
Net income (loss) allocated to general partner 4,021 1,687
Net income (loss) allocated to limited partners $ 398,107 $ 167,032
Net income (loss) per BAC $ 0.12 $ 0.05
Series Twenty Four [Member]    
Income    
Interest income $ 380 $ 1,870
Miscellaneous 6,026 87,251
Revenues 6,406 89,121
Share of income (losses) from operating limited partnerships [6] 0 16,675
Expenses and loss    
Fund management fee 40,285 44,494
General and administrative expenses 26,138 16,083
Professional fees 15,354 17,757
Impairment loss 0 0
Operating expenses 81,777 78,334
NET INCOME (LOSS) (75,371) 27,462
Net income (loss) allocated to general partner (754) 275
Net income (loss) allocated to limited partners $ (74,617) $ 27,187
Net income (loss) per BAC $ (0.03) $ 0.01
Series Twenty Five [Member]    
Income    
Interest income $ 331 $ 7,340
Miscellaneous 10,178 10,178
Revenues 10,509 17,518
Share of income (losses) from operating limited partnerships [7] 0 0
Expenses and loss    
Fund management fee 16,376 16,376
General and administrative expenses 31,302 18,219
Professional fees 14,167 16,299
Impairment loss 0 0
Operating expenses 61,845 50,894
NET INCOME (LOSS) (51,336) (33,376)
Net income (loss) allocated to general partner (513) (334)
Net income (loss) allocated to limited partners $ (50,823) $ (33,042)
Net income (loss) per BAC $ (0.02) $ (0.01)
Series Twenty Six [Member]    
Income    
Interest income $ 1,016 $ 4,316
Miscellaneous 6,176 5,412
Revenues 7,192 9,728
Share of income (losses) from operating limited partnerships [8] 18,500 59,000
Expenses and loss    
Fund management fee 87,735 82,137
General and administrative expenses 39,315 22,585
Professional fees 25,365 30,477
Impairment loss 0 0
Operating expenses 152,415 135,199
NET INCOME (LOSS) (126,723) (66,471)
Net income (loss) allocated to general partner (1,267) (665)
Net income (loss) allocated to limited partners $ (125,456) $ (65,806)
Net income (loss) per BAC $ (0.03) $ (0.02)
Series Twenty Seven [Member]    
Income    
Interest income $ 9,157 $ 2,553
Miscellaneous 6,000 12,965
Revenues 15,157 15,518
Share of income (losses) from operating limited partnerships [9] 3,016,000 0
Expenses and loss    
Fund management fee 99,812 132,052
General and administrative expenses 25,464 16,464
Professional fees 230,717 19,029
Impairment loss 0 0
Operating expenses 355,993 167,545
NET INCOME (LOSS) 2,675,164 (152,027)
Net income (loss) allocated to general partner 26,752 (1,520)
Net income (loss) allocated to limited partners $ 2,648,412 $ (150,507)
Net income (loss) per BAC $ 1.08 $ (0.06)
Series Twenty Eight [Member]    
Income    
Interest income $ 1,151 $ 13,092
Miscellaneous 7,976 14,489
Revenues 9,127 27,581
Share of income (losses) from operating limited partnerships [10] 5,000 1,405,521
Expenses and loss    
Fund management fee 21,679 87,298
General and administrative expenses 34,775 22,039
Professional fees 22,117 28,653
Impairment loss 0 0
Operating expenses 78,571 137,990
NET INCOME (LOSS) (64,444) 1,295,112
Net income (loss) allocated to general partner (644) 12,951
Net income (loss) allocated to limited partners $ (63,800) $ 1,282,161
Net income (loss) per BAC $ (0.02) $ 0.32
Series Twenty Nine [Member]    
Income    
Interest income $ 749 $ 1,078
Miscellaneous 0 278,558
Revenues 749 279,636
Share of income (losses) from operating limited partnerships [11] 0 199,000
Expenses and loss    
Fund management fee 74,532 73,241
General and administrative expenses 35,610 20,428
Professional fees 64,404 29,850
Impairment loss 0 0
Operating expenses 174,546 123,519
NET INCOME (LOSS) (173,797) 355,117
Net income (loss) allocated to general partner (1,738) 3,551
Net income (loss) allocated to limited partners $ (172,059) $ 351,566
Net income (loss) per BAC $ (0.04) $ 0.09
Series Thirty [Member]    
Income    
Interest income $ 637 $ 1,178
Miscellaneous 1,243 1,522
Revenues 1,880 2,700
Share of income (losses) from operating limited partnerships [12] 0 273,454
Expenses and loss    
Fund management fee 59,468 44,854
General and administrative expenses 25,835 15,954
Professional fees 20,428 23,788
Impairment loss 0 0
Operating expenses 105,731 84,596
NET INCOME (LOSS) (103,851) 191,558
Net income (loss) allocated to general partner (1,039) 1,916
Net income (loss) allocated to limited partners $ (102,812) $ 189,642
Net income (loss) per BAC $ (0.04) $ 0.07
Series Thirty One [Member]    
Income    
Interest income $ 2,782 $ 3,356
Miscellaneous 590 592
Revenues 3,372 3,948
Share of income (losses) from operating limited partnerships [13] 877,411 1,328,188
Expenses and loss    
Fund management fee 121,262 138,043
General and administrative expenses 34,845 21,962
Professional fees 25,789 27,337
Impairment loss 0 0
Operating expenses 181,896 187,342
NET INCOME (LOSS) 698,887 1,144,794
Net income (loss) allocated to general partner 6,989 11,448
Net income (loss) allocated to limited partners $ 691,898 $ 1,133,346
Net income (loss) per BAC $ 0.16 $ 0.26
Series Thirty Two [Member]    
Income    
Interest income $ 1,309 $ 1,415
Miscellaneous 4,300 16,550
Revenues 5,609 17,965
Share of income (losses) from operating limited partnerships [14] 569,552 825,886
Expenses and loss    
Fund management fee 144,806 184,876
General and administrative expenses 36,276 21,384
Professional fees 20,055 22,222
Impairment loss 0 0
Operating expenses 201,137 228,482
NET INCOME (LOSS) 374,024 615,369
Net income (loss) allocated to general partner 3,740 6,154
Net income (loss) allocated to limited partners $ 370,284 $ 609,215
Net income (loss) per BAC $ 0.08 $ 0.13
Series Thirty Three [Member]    
Income    
Interest income $ 1,400 $ 2,172
Miscellaneous 1,800 8,953
Revenues 3,200 11,125
Share of income (losses) from operating limited partnerships [15] 0 1,097,000
Expenses and loss    
Fund management fee 56,922 52,507
General and administrative expenses 24,374 14,920
Professional fees 16,186 17,082
Impairment loss 0 0
Operating expenses 97,482 84,509
NET INCOME (LOSS) (94,282) 1,023,616
Net income (loss) allocated to general partner (943) 10,236
Net income (loss) allocated to limited partners $ (93,339) $ 1,013,380
Net income (loss) per BAC $ (0.04) $ 0.39
Series Thirty Four [Member]    
Income    
Interest income $ 1,445 $ 18,192
Miscellaneous 15,442 91,875
Revenues 16,887 110,067
Share of income (losses) from operating limited partnerships [16] 630,691 328,000
Expenses and loss    
Fund management fee 41,426 83,189
General and administrative expenses 29,336 17,895
Professional fees 20,074 20,712
Impairment loss 0 0
Operating expenses 90,836 121,796
NET INCOME (LOSS) 556,742 316,271
Net income (loss) allocated to general partner 5,567 3,163
Net income (loss) allocated to limited partners $ 551,175 $ 313,108
Net income (loss) per BAC $ 0.16 $ 0.09
Series Thirty Five [Member]    
Income    
Interest income $ 8,322 $ 2,723
Miscellaneous 4,893 18,972
Revenues 13,215 21,695
Share of income (losses) from operating limited partnerships [17] 2,720,765 1,504,603
Expenses and loss    
Fund management fee 43,447 116,442
General and administrative expenses 29,293 17,520
Professional fees 19,443 18,084
Impairment loss 0 0
Operating expenses 92,183 152,046
NET INCOME (LOSS) 2,641,797 1,374,252
Net income (loss) allocated to general partner 26,418 13,743
Net income (loss) allocated to limited partners $ 2,615,379 $ 1,360,509
Net income (loss) per BAC $ 0.8 $ 0.41
Series Thirty Six [Member]    
Income    
Interest income $ 5,514 $ 1,073
Miscellaneous 6,425 19,215
Revenues 11,939 20,288
Share of income (losses) from operating limited partnerships [18] 2,515,373 571,611
Expenses and loss    
Fund management fee 4,670 116,517
General and administrative expenses 21,777 14,281
Professional fees 18,357 16,603
Impairment loss 0 0
Operating expenses 44,804 147,401
NET INCOME (LOSS) 2,482,508 444,498
Net income (loss) allocated to general partner 24,825 4,445
Net income (loss) allocated to limited partners $ 2,457,683 $ 440,053
Net income (loss) per BAC $ 1.17 $ 0.21
Series Thirty Seven [Member]    
Income    
Interest income $ 3,535 $ 728
Miscellaneous 4,811 14,312
Revenues 8,346 15,040
Share of income (losses) from operating limited partnerships [19] 2,349,732 0
Expenses and loss    
Fund management fee 106,790 145,806
General and administrative expenses 22,977 14,502
Professional fees 15,269 15,806
Impairment loss 0 0
Operating expenses 145,036 176,114
NET INCOME (LOSS) 2,213,042 (161,074)
Net income (loss) allocated to general partner 22,130 (1,611)
Net income (loss) allocated to limited partners $ 2,190,912 $ (159,463)
Net income (loss) per BAC $ 0.88 $ (0.06)
Series Thirty Eight [Member]    
Income    
Interest income $ 1,203 $ 425
Miscellaneous 85,146 51,982
Revenues 86,349 52,407
Share of income (losses) from operating limited partnerships [20] 3,273,698 32,421
Expenses and loss    
Fund management fee 103,420 143,708
General and administrative expenses 24,162 15,431
Professional fees 20,192 17,258
Impairment loss 0 0
Operating expenses 147,774 176,397
NET INCOME (LOSS) 3,212,273 (91,569)
Net income (loss) allocated to general partner 32,123 (916)
Net income (loss) allocated to limited partners $ 3,180,150 $ (90,653)
Net income (loss) per BAC $ 1.25 $ (0.04)
Series Thirty Nine [Member]    
Income    
Interest income $ 663 $ 377
Miscellaneous 1,210 90,900
Revenues 1,873 91,277
Share of income (losses) from operating limited partnerships [21] 1,645,989 102,774
Expenses and loss    
Fund management fee 52,601 112,093
General and administrative expenses 21,423 14,201
Professional fees 19,307 18,307
Impairment loss 0 0
Operating expenses 93,331 144,601
NET INCOME (LOSS) 1,554,531 49,450
Net income (loss) allocated to general partner 15,545 494
Net income (loss) allocated to limited partners $ 1,538,986 $ 48,956
Net income (loss) per BAC $ 0.67 $ 0.02
Series Forty [Member]    
Income    
Interest income $ 315 $ 185
Miscellaneous 0 11,167
Revenues 315 11,352
Share of income (losses) from operating limited partnerships [22] 93,700 790,011
Expenses and loss    
Fund management fee 126,039 180,377
General and administrative expenses 23,982 15,212
Professional fees 23,123 20,977
Impairment loss 0 0
Operating expenses 173,144 216,566
NET INCOME (LOSS) (79,129) 584,797
Net income (loss) allocated to general partner (791) 5,848
Net income (loss) allocated to limited partners $ (78,338) $ 578,949
Net income (loss) per BAC $ (0.03) $ 0.22
Series Forty One [Member]    
Income    
Interest income $ 651 $ 728
Miscellaneous 42,406 75,255
Revenues 43,057 75,983
Share of income (losses) from operating limited partnerships [23] 70,500 457,440
Expenses and loss    
Fund management fee 196,640 184,568
General and administrative expenses 27,796 17,842
Professional fees 26,340 28,100
Impairment loss 0 0
Operating expenses 250,776 230,510
NET INCOME (LOSS) (137,219) 302,913
Net income (loss) allocated to general partner (1,372) 3,029
Net income (loss) allocated to limited partners $ (135,847) $ 299,884
Net income (loss) per BAC $ (0.05) $ 0.1
Series Forty Two [Member]    
Income    
Interest income $ 4,004 $ 5,362
Miscellaneous 4,406 112,298
Revenues 8,410 117,660
Share of income (losses) from operating limited partnerships [24] 0 3,214,695
Expenses and loss    
Fund management fee 152,300 156,727
General and administrative expenses 26,109 16,599
Professional fees 29,190 25,867
Impairment loss 0 0
Operating expenses 207,599 199,193
NET INCOME (LOSS) (199,189) 3,133,162
Net income (loss) allocated to general partner (1,992) 31,332
Net income (loss) allocated to limited partners $ (197,197) $ 3,101,830
Net income (loss) per BAC $ (0.07) $ 1.13
Series Forty Three [Member]    
Income    
Interest income $ 4,077 $ 4,813
Miscellaneous 1,759 66,760
Revenues 5,836 71,573
Share of income (losses) from operating limited partnerships [25] 0 2,492,094
Expenses and loss    
Fund management fee 190,024 193,844
General and administrative expenses 31,565 19,467
Professional fees 30,278 26,447
Impairment loss 0 0
Operating expenses 251,867 239,758
NET INCOME (LOSS) (246,031) 2,323,909
Net income (loss) allocated to general partner (2,460) 23,239
Net income (loss) allocated to limited partners $ (243,571) $ 2,300,670
Net income (loss) per BAC $ (0.07) $ 0.63
Series Forty Four [Member]    
Income    
Interest income $ 36 $ 20
Miscellaneous 16,818 10,349
Revenues 16,854 10,369
Share of income (losses) from operating limited partnerships 0 (82,095)
Expenses and loss    
Fund management fee 206,172 219,779
General and administrative expenses 25,049 14,871
Professional fees 17,150 16,664
Impairment loss 0 0
Operating expenses 248,371 251,314
NET INCOME (LOSS) (231,517) (323,040)
Net income (loss) allocated to general partner (2,315) (3,230)
Net income (loss) allocated to limited partners $ (229,202) $ (319,810)
Net income (loss) per BAC $ (0.08) $ (0.12)
Series Forty Five [Member]    
Income    
Interest income $ 1,204 $ 405
Miscellaneous 53,785 41,174
Revenues 54,989 41,579
Share of income (losses) from operating limited partnerships 0 (169,344)
Expenses and loss    
Fund management fee 223,161 206,958
General and administrative expenses 35,365 20,734
Professional fees 40,737 33,727
Impairment loss 0 661,498
Operating expenses 299,263 922,917
NET INCOME (LOSS) (244,274) (1,050,682)
Net income (loss) allocated to general partner (2,443) (10,507)
Net income (loss) allocated to limited partners $ (241,831) $ (1,040,175)
Net income (loss) per BAC $ (0.06) $ (0.26)
Series Forty Six [Member]    
Income    
Interest income $ 480 $ 639
Miscellaneous 36,424 19,113
Revenues 36,904 19,752
Share of income (losses) from operating limited partnerships [26] 393,183 (154,520)
Expenses and loss    
Fund management fee 207,609 218,237
General and administrative expenses 28,121 17,084
Professional fees 22,589 24,495
Impairment loss 0 802,504
Operating expenses 258,319 1,062,320
NET INCOME (LOSS) 171,768 (1,197,088)
Net income (loss) allocated to general partner 1,718 (11,971)
Net income (loss) allocated to limited partners $ 170,050 $ (1,185,117)
Net income (loss) per BAC $ 0.06 $ (0.40)
[1] Includes $18,806,644 and $15,520,223, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[2] Includes $138,000 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[3] Includes $- and $326,273, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[4] Includes $- and $248,148, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[5] Includes $488,550 and $247,429, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[6] Includes $- and $16,675, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[7] Includes $- and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[8] Includes $18,500 and $59,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[9] Includes $3,016,000 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[10] Includes $5,000 and $1,405,521, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[11] Includes $- and $199,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[12] Includes $- and $273,454, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[13] Includes $877,411 and $1,328,188, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[14] Includes $569,552 and $825,886, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[15] Includes $- and $1,097,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[16] Includes $630,691 and $328,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[17] Includes $2,720,765 and $1,504,603, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[18] Includes $2,515,373 and $571,611, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[19] Includes $2,349,732 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[20] Includes $3,273,698 and $32,421, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[21] Includes $1,645,989 and $102,774, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[22] Includes $93,700 and $790,011, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[23] Includes $70,500 and $457,440, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[24] Includes $- and $3,214,695, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[25] Includes $- and $2,492,094, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[26] Includes $393,183 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.