5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) - Combined Balance Sheets - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Cash	$ 2,072,949	$ 743,616
Rents receivable	64,987	99,462
Escrow deposits and reserves	1,135,647	2,185,014
Land	965,272	997,101
Buildings and Improvements, net	13,533,052	13,658,750
Intangible assets, net	141,138	158,857
Other assets	275,483	425,898
Total assets	18,188,528	18,268,698
Accounts payable and accrued expenses	460,365	522,068
Due to related parties	1,469,345	2,005,580
Mortgage loans	13,468,459	14,361,626
Notes payable	250,000	250,000
Accrued interest	2,123,968	2,355,284
Other liabilities	179,156	114,406
Total liabilities	17,951,293	19,608,964
American Tax Credit Trust, Series I Capital contributions, net of distributions	7,932,118	10,074,228
American Tax Credit Trust, Series I Cumulative loss	(4,627,486)	(6,531,192)
Total American Tax Credit Trust, Series I	3,304,632	3,543,036
General partners and other limited partners Capital contributions, net of distributions	151,353	152,459
General partners and other limited partners Cumulative loss	(3,218,750)	(5,035,761)
Total General partners and other limited partners	(3,067,397)	(4,883,302)
Total Equity (Deficit)	237,235	(1,340,266)
Total Liabilities & Equity (Deficit)	$ 18,188,528	$ 18,268,698