6. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) (Combined Balance Sheets, USD $)	Dec. 31, 2012	Dec. 31, 2011
Combined Balance Sheets
Cash	$ 760,971	$ 696,549
Rents Receivable	93,456	74,710
Escrow deposits and reserves	1,916,418	2,065,245
Land	1,010,458	1,213,303
Buildings and Improvements, net	13,690,637	16,454,213
Intangible Assets, net	171,471	223,567
Other Assets	392,021	442,692
Total assets	18,035,432	21,170,279
Accounts payable and accrued expenses	596,708	684,071
Due to related parties	2,541,398	2,646,659
Mortgage loans	16,555,508	18,758,639
Notes Payable	100,000	100,000
Accrued interest	4,948,039	4,675,602
Other Liabilities	126,959	140,303
Total liabilities	24,868,612	27,005,274
American Tax Credit Trust, Series I Capital Contributions, net of distributions	13,037,450	13,739,701
American Tax Credit Trust, Series I Cumulative Loss	(9,139,800)	(9,744,520)
Total American Tax Credit Trust, Series I	3,897,650	3,995,181
General Partners and other limited partners Capital Contributions, net of distributions	152,970	466,308
General Partners and other limited partners Cumulative Loss	(10,883,800)	(10,296,484)
Total General Partners and other limited partners	(10,730,830)	(9,830,176)
Total Equity (Deficit)	(6,833,180)	(5,834,995)
Total Liabilities & Equity (Deficit)	$ 18,035,432	$ 21,170,279