10-Q Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 Q2 2014

Filing Information

Form Type	10-Q
Accession Number	`0000835095-14-000008`
Period End Date	20140930
Filing Date	20141114
Fiscal Year	2014
Fiscal Period	Q2
XBRL Instance	bctc-20140930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 26 Income Statement 44 Cash Flow Statement 18 Stockholders Equity 8

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`	$135.54K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$177.27K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Assets	`Assets`	$135.54K	USD	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Assets	`Assets`	$161.60K	USD	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`	$-2.18M	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-257.23K	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-256.94K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.44M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.41M	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$161.60K	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$135.54K	USD	Point-in-time

Income Statement 44 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$33.00	USD	1 Quarter
Interest income	`InterestIncomeOperating`	$70.00	USD	2 Qtrs
Interest income	`InterestIncomeOperating`	$47.00	USD	1 Quarter
Interest income	`InterestIncomeOperating`	$94.00	USD	2 Qtrs
Miscellaneous income	`OtherIncome`	$41.00	USD	1 Quarter
Miscellaneous income	`OtherIncome`	-	USD	2 Qtrs
Miscellaneous income	`OtherIncome`	-	USD	1 Quarter
Miscellaneous income	`OtherIncome`	$93.00	USD	2 Qtrs
Total income	`Revenues`	$33.00	USD	1 Quarter
Total income	`Revenues`	$187.00	USD	2 Qtrs
Total income	`Revenues`	$70.00	USD	2 Qtrs
Total income	`Revenues`	$88.00	USD	1 Quarter
Professional fees	`ProfessionalFees`	$11.96K	USD	1 Quarter
Professional fees	`ProfessionalFees`	$14.95K	USD	1 Quarter
Professional fees	`ProfessionalFees`	$15.77K	USD	2 Qtrs
Professional fees	`ProfessionalFees`	$17.98K	USD	2 Qtrs
Partnership management fees, net (Note C)	`FundManagementFee`	$8.99K	USD	2 Qtrs
Partnership management fees, net (Note C)	`FundManagementFee`	$5.88K	USD	1 Quarter
Partnership management fees, net (Note C)	`FundManagementFee`	$1.91K	USD	2 Qtrs
Partnership management fees, net (Note C)	`FundManagementFee`	$1.33K	USD	1 Quarter
General and administrative fees	`GeneralAndAdministrativeExpense`	$3.96K	USD	1 Quarter
General and administrative fees	`GeneralAndAdministrativeExpense`	$8.87K	USD	2 Qtrs
General and administrative fees	`GeneralAndAdministrativeExpense`	$8.90K	USD	2 Qtrs
General and administrative fees	`GeneralAndAdministrativeExpense`	$5.72K	USD	1 Quarter
Operating expenses	`OperatingExpenses`	$28.79K	USD	2 Qtrs
Operating expenses	`OperatingExpenses`	$22.00K	USD	1 Quarter
Operating expenses	`OperatingExpenses`	$21.79K	USD	1 Quarter
Operating expenses	`OperatingExpenses`	$33.62K	USD	2 Qtrs
NET LOSS	`NetIncomeLoss`	$-21.71K	USD	1 Quarter
NET LOSS	`NetIncomeLoss`	$-28.72K	USD	2 Qtrs
NET LOSS	`NetIncomeLoss`	$-21.97K	USD	1 Quarter
NET LOSS	`NetIncomeLoss`	$-33.43K	USD	2 Qtrs
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-21.75K	USD	1 Quarter
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-28.43K	USD	2 Qtrs
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-33.10K	USD	2 Qtrs
Net loss allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-21.49K	USD	1 Quarter
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-217.00	USD	1 Quarter
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-220.00	USD	1 Quarter
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-287.00	USD	2 Qtrs
Net loss allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-334.00	USD	2 Qtrs
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	1 Quarter
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	2 Qtrs
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	2 Qtrs
Net loss per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	-	USD	1 Quarter

Cash Flow Statement 18 line items

Line Item	Tag	Value	Unit	Period
Net loss	`NetIncomeLoss`	$-21.71K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-28.72K	USD	2 Qtrs
Net loss	`NetIncomeLoss`	$-21.97K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-33.43K	USD	2 Qtrs
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$2.66K	USD	2 Qtrs
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$13.66K	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-26.05K	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-19.77K	USD	2 Qtrs
DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-26.05K	USD	2 Qtrs
DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-19.77K	USD	2 Qtrs
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$135.54K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$177.27K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$135.54K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$177.27K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time

Stockholders Equity 8 line items

Line Item	Tag	Value	Unit	Period
Partners' capital (deficit)	`PartnersCapital`	$-2.44M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.41M	USD	Point-in-time
Net loss	`NetIncomeLoss`	$-21.71K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-28.72K	USD	2 Qtrs
Net loss	`NetIncomeLoss`	$-21.97K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-33.43K	USD	2 Qtrs
Partners' capital (deficit)	`PartnersCapital`	$-2.44M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.41M	USD	Point-in-time

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