10-Q Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 Q1 2014

Filing Information

Form Type	10-Q
Accession Number	`0000835095-14-000006`
Period End Date	20140630
Filing Date	20140814
Fiscal Year	2014
Fiscal Period	Q1
XBRL Instance	bctc-20140630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 26 Income Statement 22 Cash Flow Statement 16 Stockholders Equity 6

Balance Sheet 26 line items

Line Item	Tag	Value	Unit	Period
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$156.18K	USD	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$192.54K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Assets	`Assets`	$161.60K	USD	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Assets	`Assets`	$156.18K	USD	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.76M	shares	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.76M	shares	Point-in-time
Accounts payable affiliates (Note C)	`DueToAffiliateCurrentAndNoncurrent`	$2.57M	USD	Point-in-time
Accounts payable affiliates (Note C)	`DueToAffiliateCurrentAndNoncurrent`	$2.58M	USD	Point-in-time
Liabilities	`Liabilities`	$2.58M	USD	Point-in-time
Liabilities	`Liabilities`	$2.57M	USD	Point-in-time
Limited Partners Capital Account	`LimitedPartnersCapitalAccount`	$-2.16M	USD	Point-in-time
Limited Partners Capital Account	`LimitedPartnersCapitalAccount`	$-2.16M	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-256.94K	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-257.01K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.41M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.42M	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$156.18K	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$161.60K	USD	Point-in-time

Income Statement 22 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$49.00	USD	1 Quarter
Interest income	`InterestIncomeOperating`	$37.00	USD	1 Quarter
Miscellaneous income	`OtherIncome`	-	USD	1 Quarter
Miscellaneous income	`OtherIncome`	$52.00	USD	1 Quarter
Total income	`Revenues`	$37.00	USD	1 Quarter
Total income	`Revenues`	$101.00	USD	1 Quarter
Professional fees	`ProfessionalFees`	$3.81K	USD	1 Quarter
Professional fees	`ProfessionalFees`	$3.03K	USD	1 Quarter
Partnership management fees, net (Note C)	`FundManagementFee`	$3.10K	USD	1 Quarter
Partnership management fees, net (Note C)	`FundManagementFee`	$582.00	USD	1 Quarter
General and administrative fees	`GeneralAndAdministrativeExpense`	$4.91K	USD	1 Quarter
General and administrative fees	`GeneralAndAdministrativeExpense`	$3.17K	USD	1 Quarter
Operating expenses	`TotalExpenses`	$6.78K	USD	1 Quarter
Operating expenses	`TotalExpenses`	$11.83K	USD	1 Quarter
NET LOSS	`NetIncomeLoss`	$-6.75K	USD	1 Quarter
NET LOSS	`NetIncomeLoss`	$-11.72K	USD	1 Quarter
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-11.61K	USD	1 Quarter
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-6.68K	USD	1 Quarter
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-67.00	USD	1 Quarter
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-117.00	USD	1 Quarter
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	1 Quarter
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	1 Quarter

Cash Flow Statement 16 line items

Line Item	Tag	Value	Unit	Period
Net loss	`NetIncomeLoss`	$-6.75K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-11.72K	USD	1 Quarter
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$1.33K	USD	1 Quarter
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$7.23K	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-4.50K	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-5.41K	USD	1 Quarter
DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-4.50K	USD	1 Quarter
DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-5.41K	USD	1 Quarter
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$156.18K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$192.54K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$156.18K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$192.54K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time

Stockholders Equity 6 line items

Line Item	Tag	Value	Unit	Period
Partners' capital (deficit)	`PartnersCapital`	$-2.41M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.42M	USD	Point-in-time
Net loss	`NetIncomeLoss`	$-6.75K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-11.72K	USD	1 Quarter
Partners' capital (deficit)	`PartnersCapital`	$-2.41M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.42M	USD	Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.