10-K Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 FY 2013

Filing Information

Form Type	10-K
Accession Number	`0001144204-14-038730`
Period End Date	20140331
Filing Date	20140620
Fiscal Year	2013
Fiscal Period	FY
XBRL Instance	bctc-20140331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 30 Income Statement 24 Cash Flow Statement 20 Stockholders Equity 8

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
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
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Assets	`Assets`	$161.60K	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
Assets	`Assets`	$197.04K	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
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.77M	shares	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.76M	shares	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$2.90M	USD	Point-in-time
Accounts payable - affiliates	`DueToAffiliateCurrentAndNoncurrent`	$2.57M	USD	Point-in-time
Liabilities	`Liabilities`	$2.90M	USD	Point-in-time
Liabilities	`Liabilities`	$2.57M	USD	Point-in-time
Assignor limited partner	`AssignorLimitedPartnersInterestCapital`	-	USD	Point-in-time
Assignor limited partner	`AssignorLimitedPartnersInterestCapital`	-	USD	Point-in-time
Limited Partners	`LimitedPartnersCapitalAccount`	$-2.16M	USD	Point-in-time
Limited Partners	`LimitedPartnersCapitalAccount`	$-2.44M	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-259.80K	USD	Point-in-time
General partner	`GeneralPartnersCapitalAccount`	$-256.94K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.70M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.41M	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$197.04K	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$161.60K	USD	Point-in-time

Income Statement 24 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$221.00	USD	Annual
Interest income	`InterestIncomeOperating`	$207.00	USD	Annual
Miscellaneous income	`OtherIncome`	$93.00	USD	Annual
Miscellaneous income	`OtherIncome`	$52.00	USD	Annual
Total income	`Revenues`	$314.00	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`	$339.26K	USD	Annual
Professional fees	`ProfessionalFees`	$19.45K	USD	Annual
Professional fees	`ProfessionalFees`	$20.02K	USD	Annual
Partnership management fee	`FundManagementFee`	$12.28K	USD	Annual
Partnership management fee	`FundManagementFee`	$14.37K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$19.84K	USD	Annual
General and administrative expenses	`GeneralAndAdministrativeExpense`	$21.64K	USD	Annual
Operating expenses	`TotalExpenses`	$53.93K	USD	Annual
Operating expenses	`TotalExpenses`	$53.67K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$285.65K	USD	Annual
NET INCOME (LOSS)	`NetIncomeLoss`	$-53.41K	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$2.86K	USD	Annual
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-534.00	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$-52.87K	USD	Annual
Net income (loss) allocated to limited partners	`NetIncomeLossAllocatedToLimitedPartners`	$282.80K	USD	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	$0.03	USD	Annual
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax`	$-0.01	USD	Annual

Cash Flow Statement 20 line items

Line Item	Tag	Value	Unit	Period
Net income (loss)	`NetIncomeLoss`	$285.65K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-53.41K	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	-	USD	Annual
Share of income from operating limited partnerships	`IncomeLossFromEquityMethodInvestments`	$339.26K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$-321.09K	USD	Annual
Accounts payable - affiliates	`IncreaseDecreaseInDueToAffiliates`	$30.57K	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-374.70K	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivitiesContinuingOperations`	$-22.84K	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	-	USD	Annual
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	$339.26K	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivitiesContinuingOperations`	-	USD	Annual
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivitiesContinuingOperations`	$339.26K	USD	Annual
NET DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-22.84K	USD	Annual
NET DECREASE IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-35.44K	USD	Annual
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, beginning	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$197.04K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$161.60K	USD	Point-in-time
Cash and cash equivalents, end	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time

Stockholders Equity 8 line items

Line Item	Tag	Value	Unit	Period
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.70M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.41M	USD	Point-in-time
Net income (loss)	`NetIncomeLoss`	$285.65K	USD	Annual
Net income (loss)	`NetIncomeLoss`	$-53.41K	USD	Annual
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.70M	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.