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CONDENSED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended
Jun. 30, 2011
Jun. 30, 2010
Income    
Interest income $ 9,180 $ 13,254
Other income 169,743 369,477
Revenues 178,923 382,731
Share of income (loss) from Operating Partnerships (Note D) (267,908) (904,683)
Expenses    
Professional fees 152,132 22,382
Fund management fee (Note C) 1,237,700 1,198,489
Amortization 244,134 446,390
General and administrative expenses 113,512 86,361
Operating Expenses 1,747,478 1,753,622
NET INCOME (LOSS) (1,836,463) (2,275,574)
Net income (loss) allocated to assignees (1,818,098) (2,252,814)
Net income (loss) allocated to general partner (18,365) (22,760)
Net income (loss) per BAC (in dollars per share) (0.02) (0.03)
Series Twenty
   
Income    
Interest income 556 934
Other income 0 80,715
Revenues 556 81,649
Share of income (loss) from Operating Partnerships (Note D) 55,000 921,489
Expenses    
Professional fees 5,408 8,358
Fund management fee (Note C) 47,015 25,853
Amortization 0 0
General and administrative expenses 4,857 4,284
Operating Expenses 57,280 38,495
NET INCOME (LOSS) (1,724) 964,643
Net income (loss) allocated to assignees (1,707) 954,997
Net income (loss) allocated to general partner (17) 9,646
Net income (loss) per BAC (in dollars per share) 0 0.25
Series Twenty One
   
Income    
Interest income 277 34
Other income 219 0
Revenues 496 34
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 3,832 104
Fund management fee (Note C) 30,500 28,235
Amortization 0 0
General and administrative expenses 3,417 3,281
Operating Expenses 37,749 31,620
NET INCOME (LOSS) (37,253) (31,586)
Net income (loss) allocated to assignees (36,880) (31,270)
Net income (loss) allocated to general partner (373) (316)
Net income (loss) per BAC (in dollars per share) (0.02) (0.02)
Series Twenty Two
   
Income    
Interest income 44 100
Other income 9,217 5,900
Revenues 9,261 6,000
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 6,364 145
Fund management fee (Note C) 40,603 44,005
Amortization 0 0
General and administrative expenses 4,012 3,108
Operating Expenses 50,979 47,258
NET INCOME (LOSS) (41,718) (41,258)
Net income (loss) allocated to assignees (41,301) (40,845)
Net income (loss) allocated to general partner (417) (413)
Net income (loss) per BAC (in dollars per share) (0.02) (0.02)
Series Twenty Three
   
Income    
Interest income 86 196
Other income 0 5,900
Revenues 86 6,096
Share of income (loss) from Operating Partnerships (Note D) 0 44,380
Expenses    
Professional fees 12,647 188
Fund management fee (Note C) 36,997 25,092
Amortization 0 0
General and administrative expenses 4,613 3,548
Operating Expenses 54,257 28,828
NET INCOME (LOSS) (54,171) 21,648
Net income (loss) allocated to assignees (53,629) 21,432
Net income (loss) allocated to general partner (542) 216
Net income (loss) per BAC (in dollars per share) (0.02) 0.01
Series Twenty Four
   
Income    
Interest income 329 151
Other income 2,480 74,565
Revenues 2,809 74,716
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 5,308 115
Fund management fee (Note C) 40,594 34,763
Amortization 0 0
General and administrative expenses 3,589 3,303
Operating Expenses 49,491 38,181
NET INCOME (LOSS) (46,682) 36,535
Net income (loss) allocated to assignees (46,215) 36,170
Net income (loss) allocated to general partner (467) 365
Net income (loss) per BAC (in dollars per share) (0.02) 0.02
Series Twenty Five
   
Income    
Interest income 459 909
Other income 0 138,659
Revenues 459 139,568
Share of income (loss) from Operating Partnerships (Note D) 874,787 0
Expenses    
Professional fees 5,061 158
Fund management fee (Note C) (30,169) 42,291
Amortization 0 0
General and administrative expenses 4,167 3,177
Operating Expenses (20,941) 45,626
NET INCOME (LOSS) 896,187 93,942
Net income (loss) allocated to assignees 887,225 93,003
Net income (loss) allocated to general partner 8,962 939
Net income (loss) per BAC (in dollars per share) 0.29 0.03
Series Twenty Six
   
Income    
Interest income 199 344
Other income 4,274 0
Revenues 4,473 344
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 8,623 205
Fund management fee (Note C) 80,648 90,689
Amortization 0 0
General and administrative expenses 4,015 3,068
Operating Expenses 93,286 93,962
NET INCOME (LOSS) (88,813) (93,618)
Net income (loss) allocated to assignees (87,925) (92,682)
Net income (loss) allocated to general partner (888) (936)
Net income (loss) per BAC (in dollars per share) (0.02) (0.02)
Series Twenty Seven
   
Income    
Interest income 333 154
Other income 18,648 11,673
Revenues 18,981 11,827
Share of income (loss) from Operating Partnerships (Note D) 0 (3,001)
Expenses    
Professional fees 4,579 118
Fund management fee (Note C) 34,137 57,551
Amortization 16,348 17,123
General and administrative expenses 3,718 2,332
Operating Expenses 58,782 77,124
NET INCOME (LOSS) (39,801) (68,298)
Net income (loss) allocated to assignees (39,403) (67,615)
Net income (loss) allocated to general partner (398) (683)
Net income (loss) per BAC (in dollars per share) (0.02) (0.03)
Series Twenty Eight
   
Income    
Interest income 578 985
Other income 87,434 15,747
Revenues 88,012 16,732
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 5,966 181
Fund management fee (Note C) 70,861 55,502
Amortization 0 0
General and administrative expenses 4,456 3,246
Operating Expenses 81,283 58,929
NET INCOME (LOSS) 6,729 (42,197)
Net income (loss) allocated to assignees 6,662 (41,775)
Net income (loss) allocated to general partner 67 (422)
Net income (loss) per BAC (in dollars per share) 0 (0.01)
Series Twenty Nine
   
Income    
Interest income 359 218
Other income 10,637 538
Revenues 10,996 756
Share of income (loss) from Operating Partnerships (Note D) 0 (24,395)
Expenses    
Professional fees 6,736 1,219
Fund management fee (Note C) 45,892 68,601
Amortization 0 7,237
General and administrative expenses 4,039 3,355
Operating Expenses 56,667 80,412
NET INCOME (LOSS) (45,671) (104,051)
Net income (loss) allocated to assignees (45,214) (103,010)
Net income (loss) allocated to general partner (457) (1,041)
Net income (loss) per BAC (in dollars per share) (0.01) (0.03)
Series Thirty
   
Income    
Interest income 554 1,081
Other income 0 0
Revenues 554 1,081
Share of income (loss) from Operating Partnerships (Note D) 0 (29,358)
Expenses    
Professional fees 5,570 120
Fund management fee (Note C) 41,698 46,543
Amortization 0 6,569
General and administrative expenses 2,607 2,889
Operating Expenses 49,875 56,121
NET INCOME (LOSS) (49,321) (84,398)
Net income (loss) allocated to assignees (48,828) (83,554)
Net income (loss) allocated to general partner (493) (844)
Net income (loss) per BAC (in dollars per share) (0.02) (0.03)
Series Thirty One
   
Income    
Interest income 316 590
Other income 5,858 3,090
Revenues 6,174 3,680
Share of income (loss) from Operating Partnerships (Note D) 0 0
Expenses    
Professional fees 5,967 183
Fund management fee (Note C) 80,482 91,038
Amortization 0 0
General and administrative expenses 3,841 3,255
Operating Expenses 90,290 94,476
NET INCOME (LOSS) (84,116) (90,796)
Net income (loss) allocated to assignees (83,275) (89,888)
Net income (loss) allocated to general partner (841) (908)
Net income (loss) per BAC (in dollars per share) (0.02) (0.02)
Series Thirty Two
   
Income    
Interest income 605 1,042
Other income 0 107
Revenues 605 1,149
Share of income (loss) from Operating Partnerships (Note D) (21,486) (174,356)
Expenses    
Professional fees 5,692 2,699
Fund management fee (Note C) 66,857 68,414
Amortization 0 0
General and administrative expenses 4,054 3,666
Operating Expenses 76,603 74,779
NET INCOME (LOSS) (97,484) (247,986)
Net income (loss) allocated to assignees (96,509) (245,506)
Net income (loss) allocated to general partner (975) (2,480)
Net income (loss) per BAC (in dollars per share) (0.02) (0.05)
Series Thirty Three
   
Income    
Interest income 308 258
Other income 0 107
Revenues 308 365
Share of income (loss) from Operating Partnerships (Note D) 0 (78,358)
Expenses    
Professional fees 4,014 2,609
Fund management fee (Note C) 34,005 31,352
Amortization 0 0
General and administrative expenses 4,019 3,098
Operating Expenses 42,038 37,059
NET INCOME (LOSS) (41,730) (115,052)
Net income (loss) allocated to assignees (41,313) (113,901)
Net income (loss) allocated to general partner (417) (1,151)
Net income (loss) per BAC (in dollars per share) (0.02) (0.04)
Series Thirty Four
   
Income    
Interest income 23 51
Other income 10,751 0
Revenues 10,774 51
Share of income (loss) from Operating Partnerships (Note D) 0 (107,631)
Expenses    
Professional fees 4,176 149
Fund management fee (Note C) 73,299 73,299
Amortization 0 56,094
General and administrative expenses 4,397 3,286
Operating Expenses 81,872 132,828
NET INCOME (LOSS) (71,098) (240,408)
Net income (loss) allocated to assignees (70,387) (238,004)
Net income (loss) allocated to general partner (711) (2,404)
Net income (loss) per BAC (in dollars per share) (0.02) (0.07)
Series Thirty Five
   
Income    
Interest income 103 234
Other income 0 0
Revenues 103 234
Share of income (loss) from Operating Partnerships (Note D) (62,815) (176,387)
Expenses    
Professional fees 9,175 147
Fund management fee (Note C) 57,090 57,090
Amortization 0 18,072
General and administrative expenses 4,373 3,268
Operating Expenses 70,638 78,577
NET INCOME (LOSS) (133,350) (254,730)
Net income (loss) allocated to assignees (132,017) (252,183)
Net income (loss) allocated to general partner (1,333) (2,547)
Net income (loss) per BAC (in dollars per share) (0.04) (0.08)
Series Thirty Six
   
Income    
Interest income 83 189
Other income 10,264 0
Revenues 10,347 189
Share of income (loss) from Operating Partnerships (Note D) (21,171) (38,742)
Expenses    
Professional fees 3,672 90
Fund management fee (Note C) 35,306 37,072
Amortization 0 0
General and administrative expenses 3,799 2,939
Operating Expenses 42,777 40,101
NET INCOME (LOSS) (53,601) (78,654)
Net income (loss) allocated to assignees (53,065) (77,867)
Net income (loss) allocated to general partner (536) (787)
Net income (loss) per BAC (in dollars per share) (0.03) (0.04)
Series Thirty Seven
   
Income    
Interest income 511 1,026
Other income 9,961 0
Revenues 10,472 1,026
Share of income (loss) from Operating Partnerships (Note D) 49,296 (69,404)
Expenses    
Professional fees 3,098 100
Fund management fee (Note C) 40,698 48,716
Amortization 0 29,562
General and administrative expenses 3,899 2,997
Operating Expenses 47,695 81,375
NET INCOME (LOSS) 12,073 (149,753)
Net income (loss) allocated to assignees 11,952 (148,255)
Net income (loss) allocated to general partner 121 (1,498)
Net income (loss) per BAC (in dollars per share) 0 (0.06)
Series Thirty Eight
   
Income    
Interest income 165 211
Other income 0 0
Revenues 165 211
Share of income (loss) from Operating Partnerships (Note D) (62,206) (155,367)
Expenses    
Professional fees 3,689 106
Fund management fee (Note C) 29,978 34,079
Amortization 0 3,490
General and administrative expenses 3,962 3,028
Operating Expenses 37,629 40,703
NET INCOME (LOSS) (99,670) (195,859)
Net income (loss) allocated to assignees (98,673) (193,900)
Net income (loss) allocated to general partner (997) (1,959)
Net income (loss) per BAC (in dollars per share) (0.04) (0.08)
Series Thirty Nine
   
Income    
Interest income 499 538
Other income 0 0
Revenues 499 538
Share of income (loss) from Operating Partnerships (Note D) (51,689) (192,637)
Expenses    
Professional fees 3,523 87
Fund management fee (Note C) 27,000 24,200
Amortization 0 2,779
General and administrative expenses 3,772 2,923
Operating Expenses 34,295 29,989
NET INCOME (LOSS) (85,485) (222,088)
Net income (loss) allocated to assignees (84,630) (219,867)
Net income (loss) allocated to general partner (855) (2,221)
Net income (loss) per BAC (in dollars per share) (0.04) (0.10)
Series Forty
   
Income    
Interest income 80 183
Other income 0 0
Revenues 80 183
Share of income (loss) from Operating Partnerships (Note D) (127,592) (115,547)
Expenses    
Professional fees 5,143 98
Fund management fee (Note C) 47,712 47,854
Amortization 0 13,259
General and administrative expenses 4,047 2,987
Operating Expenses 56,902 64,198
NET INCOME (LOSS) (184,414) (179,562)
Net income (loss) allocated to assignees (182,570) (177,766)
Net income (loss) allocated to general partner (1,844) (1,796)
Net income (loss) per BAC (in dollars per share) (0.07) (0.07)
Series Forty One
   
Income    
Interest income 325 142
Other income 0 32,476
Revenues 325 32,618
Share of income (loss) from Operating Partnerships (Note D) (143,131) 236,354
Expenses    
Professional fees 5,495 123
Fund management fee (Note C) 48,120 23,520
Amortization 38,204 55,628
General and administrative expenses 4,622 3,137
Operating Expenses 96,441 82,408
NET INCOME (LOSS) (239,247) 186,564
Net income (loss) allocated to assignees (236,855) 184,698
Net income (loss) allocated to general partner (2,392) 1,866
Net income (loss) per BAC (in dollars per share) (0.08) 0.06
Series Forty Two
   
Income    
Interest income 210 321
Other income 0 0
Revenues 210 321
Share of income (loss) from Operating Partnerships (Note D) 14,510 (31,366)
Expenses    
Professional fees 6,355 2,319
Fund management fee (Note C) 32,306 (30,224)
Amortization 17,929 24,846
General and administrative expenses 5,396 3,180
Operating Expenses 61,986 121
NET INCOME (LOSS) (47,266) (31,166)
Net income (loss) allocated to assignees (46,793) (30,854)
Net income (loss) allocated to general partner (473) (312)
Net income (loss) per BAC (in dollars per share) (0.02) (0.01)
Series Forty Three
   
Income    
Interest income 265 497
Other income 0 0
Revenues 265 497
Share of income (loss) from Operating Partnerships (Note D) (115,156) (107,703)
Expenses    
Professional fees 7,391 2,359
Fund management fee (Note C) 50,090 (32,583)
Amortization 24,729 61,937
General and administrative expenses 4,955 3,396
Operating Expenses 87,165 35,109
NET INCOME (LOSS) (202,056) (142,315)
Net income (loss) allocated to assignees (200,035) (140,892)
Net income (loss) allocated to general partner (2,021) (1,423)
Net income (loss) per BAC (in dollars per share) (0.05) (0.04)
Series Forty Four
   
Income    
Interest income 542 1,023
Other income 0 0
Revenues 542 1,023
Share of income (loss) from Operating Partnerships (Note D) (237,315) (208,535)
Expenses    
Professional fees 3,553 114
Fund management fee (Note C) 29,612 57,175
Amortization 70,700 70,797
General and administrative expenses 4,428 3,083
Operating Expenses 108,293 131,169
NET INCOME (LOSS) (345,066) (338,681)
Net income (loss) allocated to assignees (341,615) (335,294)
Net income (loss) allocated to general partner (3,451) (3,387)
Net income (loss) per BAC (in dollars per share) (0.13) (0.12)
Series Forty Five
   
Income    
Interest income 651 843
Other income 0 0
Revenues 651 843
Share of income (loss) from Operating Partnerships (Note D) (231,049) (352,301)
Expenses    
Professional fees 6,531 162
Fund management fee (Note C) 84,128 86,739
Amortization 68,273 68,273
General and administrative expenses 5,689 3,371
Operating Expenses 164,621 158,545
NET INCOME (LOSS) (395,019) (510,003)
Net income (loss) allocated to assignees (391,069) (504,903)
Net income (loss) allocated to general partner (3,950) (5,100)
Net income (loss) per BAC (in dollars per share) (0.10) (0.13)
Series Forty Six
   
Income    
Interest income 720 1,000
Other income 0 0
Revenues 720 1,000
Share of income (loss) from Operating Partnerships (Note D) (187,891) (241,818)
Expenses    
Professional fees 4,564 126
Fund management fee (Note C) 62,241 61,623
Amortization 7,951 10,724
General and administrative expenses 4,769 3,156
Operating Expenses 79,525 75,629
NET INCOME (LOSS) (266,696) (316,447)
Net income (loss) allocated to assignees (264,029) (313,283)
Net income (loss) allocated to general partner $ (2,667) $ (3,164)
Net income (loss) per BAC (in dollars per share) (0.09) (0.11)