5. Investment in Local Partnerships (Details) - USD ($)	12 Months Ended
5. Investment in Local Partnerships (Details) - USD ($)	Mar. 30, 2016	Dec. 31, 2015	Mar. 30, 2015	Dec. 31, 2014
Capital contributions in the aggregate	$ 14,837,956
Local Partnerships outstanding mortgage loans payable		$ 10,061,000
Local Partnerships accrued interest		1,982,000
Proceeds in connection with sale of limited partner interests/local partnership properties	7,250
GAIN (LOSS) ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES	(271,545)
Loss in connection with the assignment as a write-off of remaining investment balance	(278,795)
Excess Losses Applied to Other Partners' Capital		$ 244,924		$ 189,440
Cumulative Carrying Value Adjustments	2,701,800		$ 2,908,850
Ledge/McLaren
Proceeds in connection with sale of limited partner interests/local partnership properties	2,250
GAIN (LOSS) ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES	2,250
SB-92
Proceeds in connection with sale of limited partner interests/local partnership properties	5,000
GAIN (LOSS) ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES	5,000
St. John Housing
GAIN (LOSS) ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES	(278,795)
Loss in connection with the assignment as a write-off of remaining investment balance	$ (278,795)
Carrying Value Adjustment			$ 2,200,000

AMERICAN TAX CREDIT TRUST SERIES I 10-K