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STATEMENTS OF CASH FLOWS (USD $)
12 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Cash flows from operating activities:    
Net Income (Loss) $ 918,807 $ (613,534)
Adjustments to reconcile net income (loss) to net cash used for operating activities:    
Equity in income of Local Limited Partnerships (190,044) (182,768)
Gain on disposition of investments in Local Limited Partnerships (873,000) (27,186)
Impairment on investments in Local Limited Partnerships 0 599,103
Accretion of Original Issue Discount 0 (4,092)
Amortization 2,071 3,994
Cash distributions included in net income (loss) (42,123) (26,432)
Increase (decrease) in cash arising from changes in operating assets and liabilities:    
Due from affiliate 0 (162)
Other assets 62 (121)
Due to affiliate 9,170 (12,926)
Accrued expenses (2,324) (34,526)
Net cash used for operating activities (177,381) (298,650)
Cash flows from investing activities:    
Proceeds from maturities of T-STRIPS 0 452,000
Cash distributions received from Local Limited Partnerships 271,145 158,532
Proceeds received from disposition of investments in Local Limited Partnerships 0 27,186
Net cash provided by investing activities 271,145 637,718
Cash flows from financing activities:    
Cash distributions 0 (452,000)
Net cash used for financing activities 0 (452,000)
Net increase (decrease) in cash and cash equivalents 93,764 (112,932)
Cash and cash equivalents, beginning of year 1,382,389 1,495,321
Cash and cash equivalents, end of year $ 1,476,153 $ 1,382,389