5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) - Combined Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cash	$ 1,940,725	$ 2,072,949
Rents receivable	53,657	64,987
Escrow deposits and reserves	1,194,380	1,135,647
Land	768,599	965,272
Buildings and Improvements, net	10,683,023	13,533,052
Intangible assets, net	116,438	141,138
Other assets	194,842	275,483
Total assets	14,951,664	18,188,528
Accounts payable and accrued expenses	314,872	460,365
Due to related parties	1,182,001	1,469,345
Mortgage loans	10,061,371	13,468,459
Notes payable	100,000	250,000
Accrued interest	1,981,767	2,123,968
Other liabilities	99,549	179,156
Total liabilities	13,739,560	17,951,293
American Tax Credit Trust, Series I Capital contributions, net of distributions	6,817,784	7,932,118
American Tax Credit Trust, Series I Cumulative loss	(3,837,189)	(4,627,486)
Total American Tax Credit Trust, Series I	2,980,595	3,304,632
General partners and other limited partners Capital contributions, net of distributions	164,176	151,353
General partners and other limited partners Cumulative loss	(1,932,667)	(3,218,750)
Total General partners and other limited partners	(1,768,491)	(3,067,397)
Total Equity (Deficit)	1,212,104	237,235
Total Liabilities & Equity (Deficit)	$ 14,951,664	$ 18,188,528