5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) (Combined Balance Sheets, USD $)	Dec. 31, 2013	Dec. 31, 2012
Combined Balance Sheets
Cash	$ 743,616	$ 760,971
Rents receivable	99,462	93,456
Escrow deposits and reserves	2,185,014	1,916,418
Land	997,101	1,010,458
Buildings and Improvements, net	13,658,750	13,690,637
Intangible assets, net	158,857	171,471
Other assets	425,898	392,021
Total assets	18,268,698	18,035,432
Accounts payable and accrued expenses	522,068	596,708
Due to related parties	2,005,580	2,541,398
Mortgage loans	14,361,626	16,405,508
Notes payable	250,000	250,000
Accrued interest	2,355,284	4,948,039
Other liabilities	114,406	126,959
Total liabilities	19,608,964	24,868,612
American Tax Credit Trust, Series I Capital contributions, net of distributions	10,074,228	13,037,450
American Tax Credit Trust, Series I Cumulative loss	(6,531,192)	(9,139,800)
Total American Tax Credit Trust, Series I	3,543,036	3,897,650
General partners and other limited partners Capital contributions, net of distributions	152,459	152,970
General partners and other limited partners Cumulative loss	(5,035,761)	(10,883,800)
Total General partners and other limited partners	(4,883,302)	(10,730,830)
Total Equity (Deficit)	(1,340,266)	(6,833,180)
Total Liabilities & Equity (Deficit)	$ 18,268,698	$ 18,035,432