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As Of Filer Filing For·On·As Docs:Size 3/04/20 BCTC V Assignor Corp 10-K 12/31/19 22:315K |
Document/Exhibit Description Pages Size 1: 10-K Bctc V Assignor Corp 2019 10-K HTML 69K 2: EX-4 Bctc V Assignor Corp Description of SEC. HTML 12K 3: EX-13 Bctc V Assignor Corp 2019 F/S HTML 19K 4: EX-31 Bctc V Assignor Corp Cert 302 HTML 15K 5: EX-31 Bctc V Assignor Corp Cert 302 HTML 15K 6: EX-32 Bctc V Assignor Corp Cert 906 HTML 12K 7: EX-32 Bctc V Assignor Corp Cert 906 HTML 12K 15: R1 Document And Entity Information HTML 44K 20: R2 Balance Sheets HTML 28K 21: R3 Balance Sheets (Parenthetical) HTML 18K 17: R4 Organization HTML 13K 14: R5 Investment in Limited Partnership HTML 12K 19: R6 Investment in Limited Partnership (Details) HTML 14K 22: XML IDEA XML File -- Filing Summary XML 22K 18: EXCEL IDEA Workbook of Financial Reports XLSX 10K 8: EX-101.INS XBRL Instance -- bctcv-20191231 XML 30K 10: EX-101.CAL XBRL Calculations -- bctcv-20191231_cal XML 16K 11: EX-101.DEF XBRL Definitions -- bctcv-20191231_def XML 68K 12: EX-101.LAB XBRL Labels -- bctcv-20191231_lab XML 87K 13: EX-101.PRE XBRL Presentations -- bctcv-20191231_pre XML 79K 9: EX-101.SCH XBRL Schema -- bctcv-20191231 XSD 23K 16: ZIP XBRL Zipped Folder -- 0001267426-20-000002-xbrl Zip 12K
| BALANCE SHEET AND |
FINANCIAL STATEMENTS AND
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
BCTC V ASSIGNOR CORP.
BCTC V Assignor Corp.
PAGE
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM 3
FINANCIAL STATEMENT
BALANCE SHEETS 4
NOTES TO FINANCIAL STATEMENTS 5
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the President and Chief Financial Officer
BCTC V Assignor Corp.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of BCTC V Assignor Corp. (the "Company") as of December 31, 2019 and 2018, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2019 and 2018 in conformity with accounting principles generally accepted in the United States of America.
Basis for Opinion
These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal security laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits of the balance sheets provide a reasonable basis for our opinion.
/s/ CohnReznick LLP
We have served as the Company's auditor since 2003.
Bethesda, Maryland
3
BALANCE SHEETS
December 31,
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ASSETS |
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2019 |
2018 |
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Investment in limited partnership (note B) |
$ 100 |
$ 100 |
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LIABILITY AND STOCKHOLDER'S EQUITY |
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Subscription payable |
$ 100 |
$ 100 |
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Stockholder's equity |
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Common stock - 1,000 shares authorized, issued and outstanding, $1 par value per share |
1,000 |
1,000 |
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Less: subscription receivable |
(1,000) |
(1,000) |
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- |
- |
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$ 100 |
$ 100 |
The accompanying notes are an integral part of these financial statements.
4
NOTES TO FINANCIAL STATEMENTS
NOTE A - ORGANIZATION
BCTC V Assignor Corp. (the "Corporation") was organized on October 15, 2003, under the laws of the State of Delaware to act as the assignor limited partner of, and to acquire and hold a limited partnership interest in, Boston Capital Tax Credit Fund V L.P. (the "Limited Partnership"). The Corporation will assign units of beneficial interest in its limited partnership interest to persons who purchase Beneficial Assignee Certificates (BACs), on the basis of one unit of beneficial interest for each BAC. The Corporation will not have any interest in profits, losses or distributions on its own behalf.
NOTE B - INVESTMENT IN LIMITED PARTNERSHIP
On October 15, 2003, the Corporation was admitted as the assignor limited partner in Boston Capital Tax Credit Fund V L.P. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost.
5
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/4/20 | |||
| For Period end: | 12/31/19 | |||
| 12/31/18 | 10-K | |||
| 10/15/03 | ||||
| List all Filings | ||||