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STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Jun. 29, 2011
Jun. 29, 2010
CASH FLOWS FROM OPERATING ACTIVITIES    
Interest received $ 3,309 $ 3,051
Cash paid for management fee (857) (861)
Cash paid for professional fees (31,076) (29,818)
Cash paid for printing, postage and other expenses (2,730) (2,655)
Net cash used in operating activities (31,354) (30,283)
CASH FLOWS FROM INVESTING ACTIVITIES    
Investments in Pemberwick Fund (2,914) (2,587)
Investments in bond   (100,940)
Distributions received from local partnerships 58,532 62,732
Net cash provided by (used in) investing activities 55,618 (40,795)
Net increase (decrease) in cash and cash equivalents 24,264 (71,078)
Cash and cash equivalents at beginning of period 205,400 286,543
CASH AND CASH EQUIVALENTS AT END OF PERIOD 229,664 215,465
SIGNIFICANT NONCASH INVESTING AND FINANCING ACTIVITIES    
Unrealized loss on investment in Pemberwick Fund 2,374 2,227
Unrealized loss on investment in bond $ 3,253 $ 1,615