0000913778--03-312023Q1false0trueNONE0000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentySevenMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2022-06-300000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2022-06-300000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2022-06-300000913778us-gaap:GeneralPartnerMember2022-06-300000913778bctciv:AssigneesMember2022-06-300000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentySevenMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2022-03-310000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2022-03-310000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2022-03-310000913778us-gaap:GeneralPartnerMember2022-03-310000913778bctciv:AssigneesMember2022-03-310000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentySevenMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2021-06-300000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2021-06-300000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2021-06-300000913778us-gaap:GeneralPartnerMember2021-06-300000913778bctciv:AssigneesMember2021-06-300000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentySevenMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2021-03-310000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2021-03-310000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2021-03-310000913778us-gaap:GeneralPartnerMember2021-03-310000913778bctciv:AssigneesMember2021-03-310000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentySevenMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2022-04-012022-06-300000913778us-gaap:GeneralPartnerMember2022-04-012022-06-300000913778bctciv:AssigneesMember2022-04-012022-06-300000913778bctciv:SeriesTwentyTwoMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyTwoMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyThreeMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyThreeMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentySixMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentySixMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentySevenMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyOneMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyOneMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyNineMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyNineMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFourMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFourMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFiveMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFiveMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyEightMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesTwentyEightMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyTwoMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyTwoMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyThreeMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyThreeMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtySixMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtySixMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtySevenMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtySevenMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyOneMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyOneMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyNineMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyNineMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFourMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFourMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFiveMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFiveMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesThirtyEightMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesThirtyEightMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyTwoMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyTwoMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyThreeMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyThreeMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortySixMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortySixMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyOneMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyOneMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyFourMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyFourMemberbctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesFortyFiveMemberus-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:SeriesFortyFiveMemberbctciv:AssigneesMember2021-04-012021-06-300000913778us-gaap:GeneralPartnerMember2021-04-012021-06-300000913778bctciv:AssigneesMember2021-04-012021-06-300000913778bctciv:SeriesTwentyTwoMember2021-03-310000913778bctciv:SeriesTwentyThreeMember2021-03-310000913778bctciv:SeriesTwentySixMember2021-03-310000913778bctciv:SeriesTwentySevenMember2021-03-310000913778bctciv:SeriesTwentyOneMember2021-03-310000913778bctciv:SeriesTwentyNineMember2021-03-310000913778bctciv:SeriesTwentyMember2021-03-310000913778bctciv:SeriesTwentyFourMember2021-03-310000913778bctciv:SeriesTwentyFiveMember2021-03-310000913778bctciv:SeriesTwentyEightMember2021-03-310000913778bctciv:SeriesThirtyTwoMember2021-03-310000913778bctciv:SeriesThirtyThreeMember2021-03-310000913778bctciv:SeriesThirtySixMember2021-03-310000913778bctciv:SeriesThirtySevenMember2021-03-310000913778bctciv:SeriesThirtyOneMember2021-03-310000913778bctciv:SeriesThirtyNineMember2021-03-310000913778bctciv:SeriesThirtyMember2021-03-310000913778bctciv:SeriesThirtyFourMember2021-03-310000913778bctciv:SeriesThirtyFiveMember2021-03-310000913778bctciv:SeriesThirtyEightMember2021-03-310000913778bctciv:SeriesFortyTwoMember2021-03-310000913778bctciv:SeriesFortyThreeMember2021-03-310000913778bctciv:SeriesFortySixMember2021-03-310000913778bctciv:SeriesFortyOneMember2021-03-310000913778bctciv:SeriesFortyMember2021-03-310000913778bctciv:SeriesFortyFourMember2021-03-310000913778bctciv:SeriesFortyFiveMember2021-03-3100009137782021-03-310000913778bctciv:SeriesTwentyTwoMember2021-06-300000913778bctciv:SeriesTwentyThreeMember2021-06-300000913778bctciv:SeriesTwentySixMember2021-06-300000913778bctciv:SeriesTwentySevenMember2021-06-300000913778bctciv:SeriesTwentyOneMember2021-06-300000913778bctciv:SeriesTwentyMember2021-06-300000913778bctciv:SeriesTwentyFourMember2021-06-300000913778bctciv:SeriesTwentyFiveMember2021-06-300000913778bctciv:SeriesTwentyEightMember2021-06-300000913778bctciv:SeriesThirtyTwoMember2021-06-300000913778bctciv:SeriesThirtyThreeMember2021-06-300000913778bctciv:SeriesThirtySixMember2021-06-300000913778bctciv:SeriesThirtySevenMember2021-06-300000913778bctciv:SeriesThirtyOneMember2021-06-300000913778bctciv:SeriesThirtyNineMember2021-06-300000913778bctciv:SeriesThirtyMember2021-06-300000913778bctciv:SeriesThirtyFourMember2021-06-300000913778bctciv:SeriesThirtyFiveMember2021-06-300000913778bctciv:SeriesThirtyEightMember2021-06-300000913778bctciv:SeriesFortyTwoMember2021-06-300000913778bctciv:SeriesFortyThreeMember2021-06-300000913778bctciv:SeriesFortySixMember2021-06-300000913778bctciv:SeriesFortyOneMember2021-06-300000913778bctciv:SeriesFortyMember2021-06-300000913778bctciv:SeriesFortyFourMember2021-06-300000913778bctciv:SeriesFortyFiveMember2021-06-3000009137782021-06-3000009137781993-12-1600009137782003-07-012003-07-0100009137782002-07-242002-07-2400009137782001-07-242001-07-2400009137782000-07-262000-07-2600009137781999-08-311999-08-3100009137781998-04-021998-04-0200009137781996-04-181996-04-1800009137782022-04-012022-06-300000913778bctciv:SeriesTwentyTwoMember2021-04-012021-06-300000913778bctciv:SeriesTwentyThreeMember2021-04-012021-06-300000913778bctciv:SeriesTwentySixMember2021-04-012021-06-300000913778bctciv:SeriesTwentySevenMember2021-04-012021-06-300000913778bctciv:SeriesTwentyOneMember2021-04-012021-06-300000913778bctciv:SeriesTwentyNineMember2021-04-012021-06-300000913778bctciv:SeriesTwentyMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFourMember2021-04-012021-06-300000913778bctciv:SeriesTwentyFiveMember2021-04-012021-06-300000913778bctciv:SeriesTwentyEightMember2021-04-012021-06-300000913778bctciv:SeriesThirtyTwoMember2021-04-012021-06-300000913778bctciv:SeriesThirtyThreeMember2021-04-012021-06-300000913778bctciv:SeriesThirtySixMember2021-04-012021-06-300000913778bctciv:SeriesThirtySevenMember2021-04-012021-06-300000913778bctciv:SeriesThirtyOneMember2021-04-012021-06-300000913778bctciv:SeriesThirtyNineMember2021-04-012021-06-300000913778bctciv:SeriesThirtyMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFourMember2021-04-012021-06-300000913778bctciv:SeriesThirtyFiveMember2021-04-012021-06-300000913778bctciv:SeriesThirtyEightMember2021-04-012021-06-300000913778bctciv:SeriesFortyTwoMember2021-04-012021-06-300000913778bctciv:SeriesFortyThreeMember2021-04-012021-06-300000913778bctciv:SeriesFortySixMember2021-04-012021-06-300000913778bctciv:SeriesFortyOneMember2021-04-012021-06-300000913778bctciv:SeriesFortyMember2021-04-012021-06-300000913778bctciv:SeriesFortyFourMember2021-04-012021-06-300000913778bctciv:SeriesFortyFiveMember2021-04-012021-06-3000009137782021-04-012021-06-300000913778bctciv:SeriesTwentyTwoMember2022-04-012022-06-300000913778bctciv:SeriesTwentyThreeMember2022-04-012022-06-300000913778bctciv:SeriesTwentySixMember2022-04-012022-06-300000913778bctciv:SeriesTwentySevenMember2022-04-012022-06-300000913778bctciv:SeriesTwentyOneMember2022-04-012022-06-300000913778bctciv:SeriesTwentyNineMember2022-04-012022-06-300000913778bctciv:SeriesTwentyMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFourMember2022-04-012022-06-300000913778bctciv:SeriesTwentyFiveMember2022-04-012022-06-300000913778bctciv:SeriesTwentyEightMember2022-04-012022-06-300000913778bctciv:SeriesThirtyTwoMember2022-04-012022-06-300000913778bctciv:SeriesThirtyThreeMember2022-04-012022-06-300000913778bctciv:SeriesThirtySixMember2022-04-012022-06-300000913778bctciv:SeriesThirtySevenMember2022-04-012022-06-300000913778bctciv:SeriesThirtyOneMember2022-04-012022-06-300000913778bctciv:SeriesThirtyNineMember2022-04-012022-06-300000913778bctciv:SeriesThirtyMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFourMember2022-04-012022-06-300000913778bctciv:SeriesThirtyFiveMember2022-04-012022-06-300000913778bctciv:SeriesThirtyEightMember2022-04-012022-06-300000913778bctciv:SeriesFortyTwoMember2022-04-012022-06-300000913778bctciv:SeriesFortyThreeMember2022-04-012022-06-300000913778bctciv:SeriesFortySixMember2022-04-012022-06-300000913778bctciv:SeriesFortyOneMember2022-04-012022-06-300000913778bctciv:SeriesFortyMember2022-04-012022-06-300000913778bctciv:SeriesFortyFourMember2022-04-012022-06-300000913778bctciv:SeriesFortyFiveMember2022-04-012022-06-300000913778bctciv:SeriesTwentyNineMember2021-06-300000913778bctciv:SeriesTwentyTwoMember2022-06-300000913778bctciv:SeriesTwentyThreeMember2022-06-300000913778bctciv:SeriesTwentySixMember2022-06-300000913778bctciv:SeriesTwentySevenMember2022-06-300000913778bctciv:SeriesTwentyOneMember2022-06-300000913778bctciv:SeriesTwentyNineMember2022-06-300000913778bctciv:SeriesTwentyMember2022-06-300000913778bctciv:SeriesTwentyFourMember2022-06-300000913778bctciv:SeriesTwentyFiveMember2022-06-300000913778bctciv:SeriesTwentyEightMember2022-06-300000913778bctciv:SeriesThirtyTwoMember2022-06-300000913778bctciv:SeriesThirtyThreeMember2022-06-300000913778bctciv:SeriesThirtySixMember2022-06-300000913778bctciv:SeriesThirtySevenMember2022-06-300000913778bctciv:SeriesThirtyOneMember2022-06-300000913778bctciv:SeriesThirtyNineMember2022-06-300000913778bctciv:SeriesThirtyMember2022-06-300000913778bctciv:SeriesThirtyFourMember2022-06-300000913778bctciv:SeriesThirtyFiveMember2022-06-300000913778bctciv:SeriesThirtyEightMember2022-06-300000913778bctciv:SeriesFortyTwoMember2022-06-300000913778bctciv:SeriesFortyThreeMember2022-06-300000913778bctciv:SeriesFortySixMember2022-06-300000913778bctciv:SeriesFortyOneMember2022-06-300000913778bctciv:SeriesFortyMember2022-06-300000913778bctciv:SeriesFortyFourMember2022-06-300000913778bctciv:SeriesFortyFiveMember2022-06-3000009137782022-06-300000913778bctciv:SeriesTwentyTwoMember2022-03-310000913778bctciv:SeriesTwentyThreeMember2022-03-310000913778bctciv:SeriesTwentySixMember2022-03-310000913778bctciv:SeriesTwentySevenMember2022-03-310000913778bctciv:SeriesTwentyOneMember2022-03-310000913778bctciv:SeriesTwentyNineMember2022-03-310000913778bctciv:SeriesTwentyMember2022-03-310000913778bctciv:SeriesTwentyFourMember2022-03-310000913778bctciv:SeriesTwentyFiveMember2022-03-310000913778bctciv:SeriesTwentyEightMember2022-03-310000913778bctciv:SeriesThirtyTwoMember2022-03-310000913778bctciv:SeriesThirtyThreeMember2022-03-310000913778bctciv:SeriesThirtySixMember2022-03-310000913778bctciv:SeriesThirtySevenMember2022-03-310000913778bctciv:SeriesThirtyOneMember2022-03-310000913778bctciv:SeriesThirtyNineMember2022-03-310000913778bctciv:SeriesThirtyMember2022-03-310000913778bctciv:SeriesThirtyFourMember2022-03-310000913778bctciv:SeriesThirtyFiveMember2022-03-310000913778bctciv:SeriesThirtyEightMember2022-03-310000913778bctciv:SeriesFortyTwoMember2022-03-310000913778bctciv:SeriesFortyThreeMember2022-03-310000913778bctciv:SeriesFortySixMember2022-03-310000913778bctciv:SeriesFortyOneMember2022-03-310000913778bctciv:SeriesFortyMember2022-03-310000913778bctciv:SeriesFortyFourMember2022-03-310000913778bctciv:SeriesFortyFiveMember2022-03-3100009137782022-03-31iso4217:USDbctciv:itemxbrli:purexbrli:sharesiso4217:USDxbrli:shares

Table of Contents

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

   QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE
ACT OF 1934.

For the quarterly period ended June 30, 2022

or

   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______ to _______

Commission file number        0-26200

BF GARDEN TAX CREDIT FUND IV L.P.

(Exact name of registrant as specified in its charter)

Delaware

    

04-3208648

(State or other jurisdiction
of incorporation or organization)

(I.R.S. Employer
Identification No.)

101 Arch Street, 13th Floor Boston, Massachusetts  02110

(Address of principal executive offices)    (Zip Code)

(888) 773-1487

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

  

Trading Symbol(s)

  

Name of each exchange on which registered

 

None

None

None

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes

No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes

No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

  

Accelerated Filer

Non-accelerated filer

Smaller Reporting Company

Emerging Growth Company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes

No

Table of Contents

BF GARDEN TAX CREDIT FUND IV L.P.

QUARTERLY REPORT ON FORM 10-Q

FOR THE QUARTER ENDED JUNE 30, 2022

TABLE OF CONTENTS

 

Pages

PART I FINANCIAL INFORMATION

 

 

 

 

 

Item 1. Condensed Financial Statements

 

 

 

Condensed Balance Sheets

3-30

 

Condensed Statements of Operations

31-58

 

Condensed Statements of Changes in Partners’ Capital (Deficit)

59-114

 

Condensed Statements of Cash Flows

115-142

 

Notes to Condensed Financial Statements

143-176

 

 

 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

177-188

 

 

 

Item 3. Quantitative and Qualitative Disclosures About Market Risk

188

 

 

 

Item 4. Controls and Procedures

189

 

 

 

PART II OTHER INFORMATION

 

 

 

 

 

Item 1. Legal Proceedings

190

 

 

 

 

Item 1A. Risk Factors

190

 

 

 

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

190

 

 

 

 

Item 3. Defaults Upon Senior Securities

190

 

 

 

 

Item 4. Mine Safety Disclosures

190

 

 

 

 

Item 5. Other Information

190

 

 

 

 

Item 6. Exhibits

190

 

 

 

 

Signatures

191

2

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

1,209,541

 

2,370,898

Other assets

 

6,738

 

6,288

$

1,216,279

$

2,377,186

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

1

$

Accounts payable affiliates (Note C)

 

7,334,705

 

8,781,884

Capital contributions payable

 

785

 

785

7,335,491

8,782,669

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 83,651,080 issued and 82,874,653 outstanding as of June 30, 2022 and March 31, 2022.

 

(7,042,892)

 

(7,296,726)

General Partner

 

923,680

 

891,243

(6,119,212)

(6,405,483)

$

1,216,279

$

2,377,186

The accompanying notes are an integral part of this condensed statement

3

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 20

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 3,866,700 issued and 3,828,200 outstanding as of June 30, 2022 and March 31, 2022.

 

(754,767)

 

(754,767)

General Partner

 

754,767

 

754,767

$

$

The accompanying notes are an integral part of this condensed statement

4

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 21

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 1,892,700 issued and 1,879,500 outstanding as of June 30, 2022 and March 31, 2022.

 

(898,231)

 

(898,231)

General Partner

 

898,231

 

898,231

$

$

The accompanying notes are an integral part of this condensed statement

5

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 22

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

,Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 2,564,400 issued and 2,550,145 outstanding as of June 30, 2022 and March 31, 2022.

 

(2,448,362)

 

(2,448,362)

General Partner

 

2,448,362

 

2,448,362

$

$

The accompanying notes are an integral part of this condensed statement

6

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 23

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 3,336,727 issued and 3,303,327 outstanding as of June 30, 2022 and March 31, 2022.

 

(224,264)

 

(224,264)

General Partner

 

224,264

 

224,264

$

$

The accompanying notes are an integral part of this condensed statement

7

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 24

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 2,169,878 issued and 2,150,053 outstanding as of June 30, 2022 and March 31, 2022.

 

173,404

 

173,404

General Partner

 

(173,404)

 

(173,404)

$

$

The accompanying notes are an integral part of this condensed statement

8

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 25

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 3,026,109 issued and 3,016,809 outstanding as of June 30, 2022 and March 31, 2022.

 

219,815

 

219,815

General Partner

 

(219,815)

 

(219,815)

$

$

The accompanying notes are an integral part of this condensed statement

9

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 26

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 3,995,900 issued and 3,926,374 outstanding as of June 30, 2022 and March 31, 2022.

 

313,969

 

313,969

General Partner

 

(313,969)

 

(313,969)

 

 

$

$

The accompanying notes are an integral part of this condensed statement

10

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 27

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 2,460,700 issued and 2,431,350 outstanding as of June 30, 2022 and March 31, 2022.

 

133,264

 

133,264

General Partner

 

(133,264)

 

(133,264)

 

 

$

$

The accompanying notes are an integral part of this condensed statement

11

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 28

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 4,000,738 issued and 3,979,139 outstanding as of June 30, 2022 and March 31, 2022.

 

275,140

 

275,140

General Partner

 

(275,140)

 

(275,140)

 

 

$

$

The accompanying notes are an integral part of this condensed statement

12

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 29

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

93,801

 

108,768

Other assets

 

2,556

 

2,500

$

96,357

$

111,268

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

3,109,918

 

3,108,790

Capital contributions payable

 

785

 

785

 

3,110,703

 

3,109,575

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 3,991,800 issued and 3,911,725 outstanding as of June 30, 2022 and March 31, 2022.

 

(2,645,556)

 

(2,629,677)

General Partner

 

(368,790)

 

(368,630)

 

(3,014,346)

 

(2,998,307)

$

96,357

$

111,268

The accompanying notes are an integral part of this condensed statement

13

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 30

June 30, 

March 31, 

    

2022

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 2,651,000 issued and 2,621,200 outstanding as of June 30, 2022 and March 31, 2022.

 

(883,119)

 

(883,119)

General Partner

 

883,119

 

883,119

 

 

$

$

The accompanying notes are an integral part of this condensed statement

14

Table of Contents

BF Garden Tax Credit Fund IV L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 31

June 30, 

March 31, 

    

2022

    

2022

INVESTMENTS IN OPERATING PARTNERSHIPS

$

$

OTHER ASSETS

 

  

 

  

Cash and cash equivalents

 

 

Other assets

 

 

$

$

LIABILITIES

 

  

 

  

Accounts payable and accrued expenses

$

$

Accounts payable affiliates (Note C)

 

 

Capital contributions payable

 

 

 

 

PARTNERS’ CAPITAL (DEFICIT)

 

  

 

  

Assignees

 

  

 

  

Units of limited partnership interest, $10 stated value per BAC; 101,500,000 authorized BACs; 4,417,857 issued and 4,375,757 outstanding as of June 30, 2022 and March 31, 2022.

 

353,529

 

353,529

General Partner

 

(353,529)

 

(353,529)