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Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Cash flows from operating activities:    
Net income $ 536 $ 973
Adjustments to reconcile net income to net cash used in operating activities    
Gain from sales of limited partnership interests in Local Partnerships (1,031) (223)
Distributions recognized as income from sale of Local Partnerships' investment properties 0 (1,448)
Distributions from Local Partnerships recognized as a return on investment 0 97
Recovery of advances made to Local Partnerships previously recognized as expense 0 (19)
Impairment loss 50 0
Equity in loss of Local Partnerships and amortization of acquisition costs 37 244
Change in accounts:    
Accounts receivable 0 64
Accounts payable and accrued expenses 8 (27)
Net cash used in operating activities (400) (339)
Cash flows from investing activities:    
Distributions from sale of Local Partnership's investment properties 0 1,757
Recovery of advances to Local Partnerships 0 19
Sale deposit received - sale of limited partnership interest in Local Partnership 145 0
Proceeds from sales of limited partnership interests in Local Partnerships 1,031 223
Net cash provided by investing activities 1,176 1,999
Cash flows used in financing activities:    
Distribution to partners 0 (1,763)
Net increase (decrease) in cash and cash equivalents 776 (103)
Cash and cash equivalents, beginning of year 1,368 1,471
Cash and cash equivalents, end of year 2,144 1,368
Supplemental disclosure of non-cash activity:    
Pass through operating distributions from a Local Partnership for non-resident withholding taxes paid on behalf of the Partnership's limited partners $ 0 $ 15