Commitment and Contingencies	12 Months Ended
Mar. 31, 2014
Disclosure Text Block [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 12 – Commitments and Contingencies a) Liquidity At March 31, 2014, the Partnership's liabilities exceeded assets by $21,890,939 and for the year ended March 31, 2014, the Partnership had a net loss of $(2,708,982), including gain on sale of properties of $819,451. These factors raise substantial doubt about the Partnership's ability to continue as a going concern. As discussed in Note 8, partnership management fees of approximately $2,719,000 will be payable out of sales or refinancing proceeds only to the extent of available funds after payments of all other Partnership liabilities have been made other than those owed to the General Partner and its affiliates. As such, the General Partner cannot demand payment of these deferred fees beyond the Partnership's ability to pay them. All of the mortgage payable balance of $16,456,014 and the accrued interest payable balance of $4,626,937 is of a nonrecourse nature and secured by the respective properties. The Partnership is currently in the process of developing a plan to dispose of all of its investments. Historically, the mortgage notes and accrued interest thereon have been assumed by the buyer in instances of sales of the Partnership's interest or have been paid off from sales proceeds in instances of sales of the property. In most instances when the Partnership's interest was sold and liabilities were assumed, the Partnership recognized a gain from the sale. The Partnership owns the limited partner interest in all its investments, and as such has no financial responsibility to fund operating losses incurred by the Local Partnerships. The maximum loss the Partnership would incur is its net investment in the respective Local Partnerships and the potential recapture of the Tax Credits if the investment is lost before the expiration of the Compliance Period. Dispositions of any investment in a Local Partnership are not anticipated to impact the future results of liquidity or financial condition of the Partnership. The Partnership has unconsolidated cash reserves of approximately $468,000 at March 31, 2014. Such amount is considered sufficient to cover the Partnership's day to day operating expenses, excluding fees to the General Partner, for at least the next fiscal year. The Partnership's operating expenses, excluding the Local Partnerships' expenses and related party expenses amounted to approximately $183,000 for the year ended March 31, 2014. Management believes the above mitigating factors enable the Partnership to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. b) Subsidiary Partnerships – Going Concerns and Uncertainties KSD Village Apartments, Phase II, Ltd. (“KSD II”) The financial statements for the year ended December 31, 2013 for KSD II were prepared in conformity with accounting principles generally accepted in the United States of America, which contemplated continuation of KSD II as a going concern. In prior years and in 2013, KSD II experienced financial difficulty because revenues are not sufficient to meet obligations. Operations have been financed in part by withholding management fee payments and operating reimbursements payable to the management agent, withholding monthly deposits to the reserve for replacements and operating loans from affiliates of the general partner. The Partnership's investment in KSD III has been written down to zero through prior year losses. Kanisa Apartments, Ltd. (“First African”) The financial statements for the year ended December 31, 2013 for First African were prepared in conformity with accounting principles generally accepted in the United States of America, which contemplated continuation of First African as a going concern. In prior years and in 2013, First African experienced financial difficulty because revenues are not sufficient to meet obligations. Operations have been financed in part by withholding mortgage payments under deferred payment agreements, operating loans from affiliates of the general partner, and withholding management fees and operating reimbursements payable to the management agent. The Partnership's investment in First African has been written down to zero through prior year losses. c) Uninsured Cash and Cash Equivalents The Partnership and its subsidiary partnerships maintain their cash and cash equivalents in various banks. The accounts at each bank are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per entity per institution. At March 31, 2014, there were no uninsured cash and cash equivalents. d) Cash Distributions Cash distributions from the Local Partnerships to the Partnership are restricted by the provisions of the respective agreements of limited partnership of the Local Partnerships and/or the U.S. Department of Housing and Urban Development. e) Leases Certain subsidiary partnerships have land lease arrangements whereby they are obligated to pay $1 per annum through June 2054. f) Property Management Fees Property management fees incurred by the Local Partnerships amounted to $452,489 and $494,074 for the years ended March 31, 2014 and 2013, respectively. Of these fees $317,106 and $357,037 were incurred to the Local General Partners for the years ended March 31, 2014 and 2013, respectively, which include $30,922 and $75,451 of fees relating to discontinued operations for the years ended March 31, 2014 and 2013, respectively. g) Other The Partnership is subject to the risks incidental to potential losses arising from the management and ownership of improved real estate and poor economic conditions. The Partnership can also be affected by poor economic conditions generally; however, no more than 33% of the properties are located in any single state. There are also substantial risks associated with owning properties receiving government assistance; for example, the possibility that Congress may not appropriate funds to enable HUD to make rental assistance payments. HUD also restricts annual cash distributions to partners based on operating results and a percentage of the owner's equity contribution. The Partnership cannot sell or substantially liquidate its investments in subsidiary partnerships during the period that the subsidy agreements are in existence without HUD's approval. Furthermore, there may not be market demand for apartments at full market rents when the rental assistance contracts expire. The Partnership and BACs holders began to recognize Tax Credits with respect to a Property when the Credit Period for such Property commenced. The Credit Period generally runs for ten years from the date it commenced with respect to each eligible Property. Because of the time required for the acquisition, completion and rent-up of Properties, as expected, the amount of Tax Credits per BAC gradually increased over the first three years of the Partnership. Tax Credits not recognized in the first three years were recognized in the 11th through 13th years. The Partnership generated $0 and $8,276 of Tax Credits during each of the 2013 and 2012 tax years, respectively. As of December 31, 2012, all the Local Partnerships had completed their Credit Periods. However, each Local Partnership must continue to comply with the Tax Credit requirements until the end of the Compliance Period in order to avoid recapture of the Tax Credits. The Compliance Periods will continue through December 31, 2017 with respect to the Properties depending upon when the Compliance Period commenced. h) Subsequent Events We evaluated all subsequent events from the consolidated balance sheet date through the issuance date of this report and determined that there were no events or transactions occurring during this subsequent event reporting period, which require recognition or disclosure in the consolidated financial statements.

Commitment and Contingencies

12 Months Ended

Mar. 31, 2014

Commitments and Contingencies Disclosure [Text Block]

NOTE 12 – Commitments and Contingencies

a) Liquidity

At March 31, 2014, the Partnership's liabilities exceeded assets by $21,890,939 and for the year ended March 31, 2014, the Partnership had a net loss of $(2,708,982), including gain on sale of properties of $819,451. These factors raise substantial doubt about the Partnership's ability to continue as a going concern. As discussed in Note 8, partnership management fees of approximately $2,719,000 will be payable out of sales or refinancing proceeds only to the extent of available funds after payments of all other Partnership liabilities have been made other than those owed to the General Partner and its affiliates. As such, the General Partner cannot demand payment of these deferred fees beyond the Partnership's ability to pay them.

All of the mortgage payable balance of $16,456,014 and the accrued interest payable balance of $4,626,937 is of a nonrecourse nature and secured by the respective properties. The Partnership is currently in the process of developing a plan to dispose of all of its investments. Historically, the mortgage notes and accrued interest thereon have been assumed by the buyer in instances of sales of the Partnership's interest or have been paid off from sales proceeds in instances of sales of the property. In most instances when the Partnership's interest was sold and liabilities were assumed, the Partnership recognized a gain from the sale. The Partnership owns the limited partner interest in all its investments, and as such has no financial responsibility to fund operating losses incurred by the Local Partnerships. The maximum loss the Partnership would incur is its net investment in the respective Local Partnerships and the potential recapture of the Tax Credits if the investment is lost before the expiration of the Compliance Period. Dispositions of any investment in a Local Partnership are not anticipated to impact the future results of liquidity or financial condition of the Partnership.

The Partnership has unconsolidated cash reserves of approximately $468,000 at March 31, 2014. Such amount is considered sufficient to cover the Partnership's day to day operating expenses, excluding fees to the General Partner, for at least the next fiscal year. The Partnership's operating expenses, excluding the Local Partnerships' expenses and related party expenses amounted to approximately $183,000 for the year ended March 31, 2014.

Management believes the above mitigating factors enable the Partnership to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

b) Subsidiary Partnerships – Going Concerns and Uncertainties

KSD Village Apartments, Phase II, Ltd. (“KSD II”)

The financial statements for the year ended December 31, 2013 for KSD II were prepared in conformity with accounting principles generally accepted in the United States of America, which contemplated continuation of KSD II as a going concern. In prior years and in 2013, KSD II experienced financial difficulty because revenues are not sufficient to meet obligations. Operations have been financed in part by withholding management fee payments and operating reimbursements payable to the management agent, withholding monthly deposits to the reserve for replacements and operating loans from affiliates of the general partner. The Partnership's investment in KSD III has been written down to zero through prior year losses.

Kanisa Apartments, Ltd. (“First African”)

The financial statements for the year ended December 31, 2013 for First African were prepared in conformity with accounting principles generally accepted in the United States of America, which contemplated continuation of First African as a going concern. In prior years and in 2013, First African experienced financial difficulty because revenues are not sufficient to meet obligations. Operations have been financed in part by withholding mortgage payments under deferred payment agreements, operating loans from affiliates of the general partner, and withholding management fees and operating reimbursements payable to the management agent. The Partnership's investment in First African has been written down to zero through prior year losses.

c) Uninsured Cash and Cash Equivalents

The Partnership and its subsidiary partnerships maintain their cash and cash equivalents in various banks. The accounts at each bank are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per entity per institution. At March 31, 2014, there were no uninsured cash and cash equivalents.

d) Cash Distributions

Cash distributions from the Local Partnerships to the Partnership are restricted by the provisions of the respective agreements of limited partnership of the Local Partnerships and/or the U.S. Department of Housing and Urban Development.

e) Leases

Certain subsidiary partnerships have land lease arrangements whereby they are obligated to pay $1 per annum through June 2054.

f) Property Management Fees

Property management fees incurred by the Local Partnerships amounted to $452,489 and $494,074 for the years ended March 31, 2014 and 2013, respectively. Of these fees $317,106 and $357,037 were incurred to the Local General Partners for the years ended March 31, 2014 and 2013, respectively, which include $30,922 and $75,451 of fees relating to discontinued operations for the years ended March 31, 2014 and 2013, respectively.

g) Other

The Partnership is subject to the risks incidental to potential losses arising from the management and ownership of improved real estate and poor economic conditions. The Partnership can also be affected by poor economic conditions generally; however, no more than 33% of the properties are located in any single state. There are also substantial risks associated with owning properties receiving government assistance; for example, the possibility that Congress may not appropriate funds to enable HUD to make rental assistance payments. HUD also restricts annual cash distributions to partners based on operating results and a percentage of the owner's equity contribution. The Partnership cannot sell or substantially liquidate its investments in subsidiary partnerships during the period that the subsidy agreements are in existence without HUD's approval. Furthermore, there may not be market demand for apartments at full market rents when the rental assistance contracts expire.

The Partnership and BACs holders began to recognize Tax Credits with respect to a Property when the Credit Period for such Property commenced. The Credit Period generally runs for ten years from the date it commenced with respect to each eligible Property. Because of the time required for the acquisition, completion and rent-up of Properties, as expected, the amount of Tax Credits per BAC gradually increased over the first three years of the Partnership. Tax Credits not recognized in the first three years were recognized in the 11th through 13th years. The Partnership generated $0 and $8,276 of Tax Credits during each of the 2013 and 2012 tax years, respectively. As of December 31, 2012, all the Local Partnerships had completed their Credit Periods. However, each Local Partnership must continue to comply with the Tax Credit requirements until the end of the Compliance Period in order to avoid recapture of the Tax Credits. The Compliance Periods will continue through December 31, 2017 with respect to the Properties depending upon when the Compliance Period commenced.

h) Subsequent Events

We evaluated all subsequent events from the consolidated balance sheet date through the issuance date of this report and determined that there were no events or transactions occurring during this subsequent event reporting period, which require recognition or disclosure in the consolidated financial statements.

- Definition

The entire disclosure for commitments and contingencies.

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