Balance Sheets (Unaudited) (USD $) In Thousands	Sep. 30, 2011	Dec. 31, 2010
Assets
Investments in and advances to Local Partnerships	$ 0	$ 0
Cash and cash equivalents	2,078	1,368
Mortgage note receivable	3,724	3,761
Total assets	5,802	5,129
Liabilities
Accounts payable and accrued expenses	55	74
Partners' (deficiency) capital:
General partner	(571)	(578)
Limited partners	6,318	5,633
Total partners' (deficiency) capital	5,747	5,055
Total liabilities and partners' (deficiency) capital	$ 5,802	$ 5,129

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents are not generally reported as part of unrestricted cash equivalents.

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The amount of the general partner's ownership interest.

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Total of all partners' capital and liability items in a publicly listed limited partnership or master limited partnership.

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For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date(s). Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.

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The carrying amount of investments in unconsolidated real estate and other joint ventures not separately presented. This includes direct and indirect investments.

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