10-K Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 FY 2011

Filing Information

Form Type	10-K
Accession Number	`0001144204-12-037155`
Period End Date	20120331
Filing Date	20120629
Fiscal Year	2011
Fiscal Period	FY
XBRL Instance	bctci-20120331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 30 Income Statement 24 Cash Flow Statement 28 Stockholders Equity 12

Balance Sheet 30 line items

Line Item	Tag	Value	Unit	Period
Units of assignor limited partner's capital, authorized	`AssignorLimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Units of assignor limited partner's capital, authorized	`AssignorLimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Beneficial assignee certificate of assignor limited partner's capital, par value (in dollars per unit)	`AssignorLimitedPartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Beneficial assignee certificate of assignor limited partner's capital, par value (in dollars per unit)	`AssignorLimitedPartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$3.20M	USD	Point-in-time
Assets	`Assets`	$219.88K	USD	Point-in-time
Assets	`Assets`	$3.03M	USD	Point-in-time
Units of assignor limited partner's capital, issued	`AssignorLimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Units of assignor limited partner's capital, issued	`AssignorLimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	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
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.78M	shares	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$5.46M	USD	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.80M	shares	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$2.86M	USD	Point-in-time
Liabilities	`Liabilities`	$2.86M	USD	Point-in-time
Liabilities	`Liabilities`	$5.46M	USD	Point-in-time
Assignor limited partner's interest	`AssignorLimitedPartnersInterestCapital`	-	USD	Point-in-time
Assignor limited partner's interest	`AssignorLimitedPartnersInterestCapital`	-	USD	Point-in-time
Limited partnership interest	`LimitedPartnersCapitalAccount`	$-1.63M	USD	Point-in-time
Limited partnership interest	`LimitedPartnersCapitalAccount`	$-2.39M	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-259.26K	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-802.02K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.21M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.43M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.64M	USD	Point-in-time
Liabilities and Stockholders Equity	`LiabilitiesAndStockholdersEquity`	$219.88K	USD	Point-in-time
Liabilities and Stockholders Equity	`LiabilitiesAndStockholdersEquity`	$3.03M	USD	Point-in-time

Income Statement 24 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$24.45K	USD	Annual
Interest income	`InterestIncomeOperating`	$11.55K	USD	Annual
Miscellaneous income	`OtherIncome`	$93.00	USD	Annual
Miscellaneous income	`OtherIncome`	$100.69K	USD	Annual
Total income	`Revenues`	$125.14K	USD	Annual
Total income	`Revenues`	$11.64K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$7.18K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	Annual
Professional fees	`ProfessionalFees`	$60.48K	USD	Annual
Professional fees	`ProfessionalFees`	$65.94K	USD	Annual
Partnership management fee	`FundManagementFee`	$36.86K	USD	Annual
Partnership management fee	`FundManagementFee`	$94.91K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$175.58K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$57.56K	USD	Annual
Operating Expenses	`TotalExpenses`	$272.92K	USD	Annual
Operating Expenses	`TotalExpenses`	$218.41K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$-86.09K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$-178.82K	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-2.10M	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-861.00	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$-85.22K	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$1.92M	USD	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	$-0.01	USD	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	$0.20	USD	Annual

Cash Flow Statement 28 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`NetIncomeLoss`	$-86.09K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-178.82K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$7.18K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	Annual
Accounts payable and accrued expenses	`IncreaseDecreaseInAccountsPayableAndAccruedLiabilities`	-	USD	Annual
Accounts payable and accrued expenses	`IncreaseDecreaseInAccountsPayableAndAccruedLiabilities`	$-15.00K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$48.75K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$67.57K	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-40.70K	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-212.52K	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	$82.45K	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	$7.18K	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	$82.45K	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	$7.18K	USD	Annual
Distributions	`PaymentsOfDistributions`	$129.92K	USD	Annual
Distributions	`PaymentsOfDistributions`	$2.68M	USD	Annual
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-2.68M	USD	Annual
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-129.92K	USD	Annual
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-2.81M	USD	Annual
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-163.44K	USD	Annual
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$3.20M	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$3.20M	USD	Point-in-time
The general partner's equity balance was increased and accounts payable-affiliates were reduced as a result of forgiveness of debt with an affiliate of the general partner.	`DebtConversionConvertedInstrumentAmount1`	$2.65M	USD	Annual
The general partner's equity balance was increased and accounts payable-affiliates were reduced as a result of forgiveness of debt with an affiliate of the general partner.	`DebtConversionConvertedInstrumentAmount1`	-	USD	Annual

Stockholders Equity 12 line items

Line Item	Tag	Value	Unit	Period
Partners' capital (deficit)	`PartnersCapital`	$-2.21M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.43M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Contribution	`PartnersCapitalAccountContributions`	-	USD	Annual
Contribution	`PartnersCapitalAccountContributions`	$2.65M	USD	Annual
Distribution	`PartnersCapitalAccountDistributions`	$-129.92K	USD	Annual
Distribution	`PartnersCapitalAccountDistributions`	$-2.68M	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-86.09K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-178.82K	USD	Annual
Partners' capital (deficit)	`PartnersCapital`	$-2.21M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.43M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time

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