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STRATUM

INDEPENDENCE TAX CREDIT PLUS LP IV

INDEPENDENCE TAX CREDIT PLUS LP IV
CIK 0000940329 · Real Estate
Net margin
2227764.0%
as of 2016-03-31
Disclosure completeness
3 / 10

Categories of dependency expected for this filer that were actually found stated in Risk Factors / MD&A.

Provenance: INDEPENDENCE TAX CREDIT PLUS LP IV’s most recent Revenue
$300
Filing
0001558370-17-005000 (10-K)
Period
2015-04-01 to 2016-03-31
XBRL tag
us-gaap:Revenues
Context
Duration_4_1_2015_To_3_31_2016
Mapping
seed · confidence 1.00
View the filed document ↗
What the filing says drives results

Extracted from Risk Factors / MD&A, checked verbatim against the source text before being stored.

REGULATORY COMPLIANCEItem 7 MD&A

the Partnership may be required to fund potential purchase price adjustments based on tax credit adjustor clauses.

CAPITAL ACCESS LIQUIDITYItem 7 MD&A

The Partnership’s primary sources of funds include: (i) working capital reserves, exclusive of the Local Partnership working capital; (ii) interest earned on the working capital reserves; (iii) cash distributions from operations of the Local Partnerships; and (iv) sales and/or refinance proceeds and distributions.

CAPITAL ACCESS LIQUIDITYItem 7 MD&A

The Partnership anticipates the payment of accrued interest on the secondary loans (which make up the majority of the accrued interest payable amount and which has been accumulating since the Partnership’s investment in the respective Local Partnerships) will be made from future refinancings or sales proceeds of the respective Local Partnerships.

CAPITAL ACCESS LIQUIDITYItem 7 MD&A

Unpaid partnership management fees for any year are to be deferred without interest and will be payable out of sales or refinancing proceeds only to the extent of available funds after payments on all Partnership liabilities have been made other than those owed to the General Partner and its affiliates.

MACROECONOMIC DEMANDItem 7 MD&A

Inflation also affects the last remaining Local Partnership adversely by increasing operating costs, such as fuel, utilities, and labor.

MACROECONOMIC DEMANDItem 7 MD&A

Since revenues from sales of assets are driven by market conditions, inflation has little impact on sales.

REGULATORY COMPLIANCEItem 7 MD&A

Management believes the only impact would be from laws that have not yet been adopted.