v2.4.1.9

2. Investments in Local Limited Partnerships - Schedule of Combined Condensed Balance Sheets (Details) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Other assets	$ 54,056us-gaap_OtherAssets	$ 54,080us-gaap_OtherAssets
Total assets	66,615us-gaap_Assets	94,637us-gaap_Assets
Total liabilities	377,996us-gaap_Liabilities	292,423us-gaap_Liabilities
WNC Housing Tax Credit Fund IV, L.P., Series 2	2,210,000us-gaap_MembersEquity	2,224,000us-gaap_MembersEquity
Total partners' equity (deficit)	(311,381)us-gaap_PartnersCapital	(197,786)us-gaap_PartnersCapital	(125,806)us-gaap_PartnersCapital	(454,145)us-gaap_PartnersCapital
Total liabilities and partners' equity (deficit)	66,615	94,637
Local Limited Partnerships [Member]
Buildings and improvements (net of accumulated depreciation as of December 31, 2014 and 2013 of $4,700,000 and $4,463,000 respectively)					2,836,000	3,056,000
Land					300,000	300,000
Other assets					646,000	637,000
Total assets					3,782,000	3,993,000
Mortgage payable					2,846,000	2,962,000
Other liabilities					166,000	168,000
Total liabilities					3,012,000	3,130,000
WNC Housing Tax Credit Fund IV, L.P., Series 2					2,210,000	2,224,000
Other partners					(1,440,000)	(1,361,000)
Total partners' equity (deficit)					770,000	863,000
Total liabilities and partners' equity (deficit)					3,782,000	3,993,000
Accumulated depreciation of Buildings and improvements					$ 4,700,000	$ 4,463,000

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).

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Amount of ownership interest in limited liability company (LLC), attributable to the parent entity.

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The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.

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The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.

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Amount of other partners' capital.

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The amount of ownership interest of different classes of partners in limited partnership.

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Buildings And Improvements Net.

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WNC HOUSING TAX CREDIT FUND IV L P SERIES 2 10-K