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5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) - Combined Balance Sheets - USD ($)
Dec. 31, 2017
Dec. 31, 2016
Cash $ 75,844 $ 179,344
Rents receivable 5,065 28,960
Escrow deposits and reserves 386,784 1,296,653
Land 179,799 179,799
Buildings and Improvements, net 3,464,656 6,037,801
Other assets 82,650 105,387
Total assets 4,194,798 7,827,944
Accounts payable and accrued expenses 11,899 39,284
Due to related parties 56,474 861,622
Mortgages and notes payable 4,609,748 6,236,502
Accrued interest 324,377 2,075,697
Other liabilities 36,264 53,034
Total liabilities 5,038,762 9,266,139
American Tax Credit Trust, Series I Capital contributions, net of distributions 1,405,544 3,775,145
American Tax Credit Trust, Series I Cumulative loss (1,197,744) (3,273,345)
Total American Tax Credit Trust, Series I 207,800 501,800
General partners and other limited partners Capital contributions, net of distributions 100 (5,897)
General partners and other limited partners Cumulative loss (1,051,864) (1,934,098)
Total General partners and other limited partners (1,051,764) (1,939,995)
Total Equity (Deficit) (843,964) (1,438,195)
Total Liabilities & Equity (Deficit) $ 4,194,798 $ 7,827,944