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5. Investment in Local Partnerships: Combined Statements of Operations of the Local Partnerships (Details) - Combined Statements of Operations - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Rental $ 2,298,420 $ 3,285,530
Interest and other 32,970 79,115
TOTAL REVENUE 2,331,390 3,364,645
Administrative 284,119 578,136
Payroll 311,376 486,280
Utilities 299,113 370,158
Operating and maintenance 429,266 627,612
Taxes and insurance 241,695 464,288
Financial 472,459 716,936
Depreciation and amortization 667,464 895,273
TOTAL EXPENSES 2,705,492 4,138,683
LOSS BEFORE GAIN ON SALE OF PROPERTY (374,102) (774,038)
GAIN ON SALE OF PROPERTY   1,925,353
NET INCOME (LOSS) (374,102) 1,151,315
Net Income (Loss) Attributable To General partners and other limited partners (includes $357,472 and $563,127 of Partnership losses in excess of investment and specially allocated income of $0 and $1,730,073) $ (374,102) $ 1,151,315