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STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Jun. 29, 2014
Jun. 29, 2013
CASH FLOWS FROM OPERATING ACTIVITIES    
Interest received $ 1,593 $ 2,468
Cash paid for management fees (1,301) (1,293)
Cash paid for professional fees (11,114) (9,245)
Cash paid for printing, postage and other expenses (1,182) (2,494)
Net cash used in operating activities (12,004) (10,564)
CASH FLOWS FROM INVESTING ACTIVITIES    
Investments in Pemberwick Fund (1,546) (2,384)
Distributions received from local partnerships 3,000 60,241
Net cash provided by investing activities 1,454 57,857
CASH FLOWS FROM FINANCING ACTIVITIES    
Distributions to beneficial owners (36,141)  
Net cash used in financing activities (36,141)  
Net increase (decrease) in cash and cash equivalents (46,691) 47,293
Cash and cash equivalents at beginning of period 111,475 141,858
CASH AND CASH EQUIVALENTS AT END OF PERIOD 64,784 189,151
SIGNIFICANT NONCASH INVESTING AND FINANCING ACTIVITIES    
Unrealized gain (loss) on investment in Pemberwick Fund $ 1,300 $ (4,869)