10-K Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 FY 2012

Filing Information

Form Type	10-K
Accession Number	`0001144204-13-036874`
Period End Date	20130331
Filing Date	20130627
Fiscal Year	2012
Fiscal Period	FY
XBRL Instance	bctc-20130331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 30 Income Statement 24 Cash Flow Statement 26 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, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Units of assignor limited partner's capital, issued	`AssignorLimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Assets	`Assets`	$219.88K	USD	Point-in-time
Assets	`Assets`	$197.04K	USD	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`	9.77M	shares	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$2.90M	USD	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$2.86M	USD	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.78M	shares	Point-in-time
Liabilities	`Liabilities`	$2.86M	USD	Point-in-time
Liabilities	`Liabilities`	$2.90M	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`	$-2.44M	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`	$-259.80K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.70M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.43M	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$219.88K	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$197.04K	USD	Point-in-time

Income Statement 24 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$11.55K	USD	Annual
Interest income	`InterestIncomeOperating`	$207.00	USD	Annual
Miscellaneous income	`OtherIncome`	$52.00	USD	Annual
Miscellaneous income	`OtherIncome`	$93.00	USD	Annual
Total income	`Revenues`	$11.64K	USD	Annual
Total income	`Revenues`	$259.00	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	-	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	Annual
Professional fees	`ProfessionalFees`	$60.48K	USD	Annual
Professional fees	`ProfessionalFees`	$19.45K	USD	Annual
Partnership management fee	`FundManagementFee`	$36.86K	USD	Annual
Partnership management fee	`FundManagementFee`	$14.37K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$19.84K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$175.58K	USD	Annual
Operating expenses	`TotalExpenses`	$272.92K	USD	Annual
Operating expenses	`TotalExpenses`	$53.67K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$-53.41K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$-178.82K	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-534.00	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-2.10M	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$1.92M	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$-52.87K	USD	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	-0.01	USD/Units	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	0.20	USD/Units	Annual

Cash Flow Statement 26 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`NetIncomeLoss`	$-53.41K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-178.82K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	-	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$48.75K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$30.57K	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-22.84K	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-212.52K	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	-	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	$82.45K	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	$82.45K	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	-	USD	Annual
Distributions	`PaymentsOfDistributions`	-	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`	-	USD	Annual
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-2.81M	USD	Annual
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-22.84K	USD	Annual
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	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`	$-2.70M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.43M	USD	Point-in-time
Contribution	`PartnersCapitalAccountContributions`	$2.65M	USD	Annual
Contribution	`PartnersCapitalAccountContributions`	-	USD	Annual
Distribution	`PartnersCapitalAccountDistributions`	-	USD	Annual
Distribution	`PartnersCapitalAccountDistributions`	$2.68M	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-53.41K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-178.82K	USD	Annual
Partners' capital (deficit)	`PartnersCapital`	$-2.70M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.43M	USD	Point-in-time

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