5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) - Combined Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents	$ 231,648	$ 469,966
Rents receivable	25,548	56,452
Escrow deposits and reserves	576,857	991,099
Land	280,636	693,933
Buildings and improvements, net	2,986,398	6,284,166
Intangible assets, net	9,603	11,305
Other assets	164,337	187,830
Total assets	4,275,027	8,694,751
Accounts payable and accrued expenses	145,799	199,015
Due to related parties	741,518	1,004,918
Mortgage loans	7,128,710	12,632,226
Accrued interest	1,104,636	1,128,395
Other liabilities	91,314	145,862
Total liabilities	9,211,977	15,110,416
American Tax Credit Properties III L.P. Capital contributions, net of distributions	3,546,235	4,852,168
American Tax Credit Properties III L.P. Cumulative loss	(2,954,243)	(4,260,176)
Total American Tax Credit Properties III L.P.	591,992	591,992
General Partners and other limited partners Capital contributions, net of distributions	11,858	(55,549)
General Partners and other limited partners Cumulative loss	(5,540,800)	(6,952,108)
Total General partners and other limited partners	(5,528,942)	(7,007,657)
Total equity (deficit)	(4,936,950)	(6,415,665)
Total liabilities & equity (deficit)	$ 4,275,027	$ 8,694,751