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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 6/24/22 BF Garden Tax Credit Fund IV L.P. 10-K 3/31/22 51:45M Toppan Merrill/FA2 |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 454K 2: EX-13 Annual or Quarterly Report to Security Holders HTML 6.69M 3: EX-31.A Certification -- §302 - SOA'02 HTML 23K 4: EX-31.B Certification -- §302 - SOA'02 HTML 23K 5: EX-32.A Certification -- §906 - SOA'02 HTML 19K 6: EX-32.B Certification -- §906 - SOA'02 HTML 19K 12: R1 Document And Entity Information HTML 80K 13: R2 Condensed Balance Sheets HTML 254K 14: R3 Condensed Balance Sheets (Parenthetical) HTML 115K 15: R4 Condensed Statements of Operations HTML 222K 16: R5 Condensed Statements of Changes in Partners' HTML 65K Capital (Deficit) 17: R6 Condensed Statements of Cash Flows HTML 312K 18: R7 Organization and Summary of Significant Accounting HTML 132K Policies 19: R8 Related Party Transactions HTML 264K 20: R9 Investments in Operating Limited Partnerships HTML 3.57M 21: R10 Reconciliation of Financial Statement Net Income HTML 1.30M (Loss) to Tax Return 22: R11 Cash Equivalents HTML 19K 23: R12 Concentration of Credit Risk HTML 19K 24: R13 Contingency HTML 20K 25: R14 Subsequent Events HTML 19K 26: R15 Organization and Summary of Significant Accounting HTML 80K Policies (Policies) 27: R16 Organization and Summary of Significant Accounting HTML 117K Policies (Tables) 28: R17 Related Party Transactions (Tables) HTML 264K 29: R18 Investments in Operating Limited Partnerships HTML 3.58M (Tables) 30: R19 Reconciliation of Financial Statement Net Income HTML 1.30M (Loss) to Tax Return (Tables) 31: R20 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING HTML 86K POLICIES - BACs issued and outstanding (Details) 32: R21 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING HTML 83K POLICIES - Weighted average number of units (Details) 33: R22 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING HTML 31K POLICIES - Additional Information (Details) 34: R23 RELATED PARTY TRANSACTIONS - Fund management fees HTML 97K accrued (Details) 35: R24 RELATED PARTY TRANSACTIONS - Fund management fees HTML 74K paid (Details) 36: R25 RELATED PARTY TRANSACTIONS - General HTML 76K administrative and professional fee (Details) 37: R26 RELATED PARTY TRANSACTIONS - Additional HTML 22K Information (Details) 38: R27 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 74K Operating Partnerships within the Fund (Details) 39: R28 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 86K Dispositions by series (Details) 40: R29 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 218K Current financial results available for the Operating Partnerships (Details) 41: R30 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 20K Contributions payable (Details) 42: R31 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 286K Fund's investments (Details) 43: R32 INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - HTML 254K Combined summarized balance sheets (Details) 44: R33 Reconciliation of Financial Statement Net Income HTML 164K (Loss) to Tax Return (Details) 45: R34 Reconciliation of Financial Statement Net Income HTML 140K (LOSS) TO TAX RETURN - Investments in operating limited partnerships (Details) 46: R35 Cash Equivalents (Details) HTML 22K 49: XML IDEA XML File -- Filing Summary XML 86K 47: XML XBRL Instance -- bctciv-20220331x10k_htm XML 16.99M 48: EXCEL IDEA Workbook of Financial Reports XLSX 144K 8: EX-101.CAL XBRL Calculations -- bctciv-20220331_cal XML 79K 9: EX-101.DEF XBRL Definitions -- bctciv-20220331_def XML 818K 10: EX-101.LAB XBRL Labels -- bctciv-20220331_lab XML 607K 11: EX-101.PRE XBRL Presentations -- bctciv-20220331_pre XML 949K 7: EX-101.SCH XBRL Schema -- bctciv-20220331 XSD 162K 50: JSON XBRL Instance as JSON Data -- MetaLinks 182± 316K 51: ZIP XBRL Zipped Folder -- 0001410578-22-001894-xbrl Zip 834K
Exhibit 31.b
I, Marie Reynolds, certify that:
1. | I have reviewed this annual report on Form 10-K of BF Garden Tax Credit Fund IV L.P.; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
(a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
(b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
(c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
(d) | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
(a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
(b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| | |
Date: June 24, 2022 |
| /s/ Marie Reynolds |
| | |
| | Principal Accounting and Financial Officer, |
| | BF Garden Associates IV L.P. |
This ‘10-K’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 6/24/22 | None on these Dates | ||
For Period end: | 3/31/22 | |||
List all Filings |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 6/28/21 BF Garden Tax Credit Fund IV L.P. 10-K 3/31/21 53:45M Toppan Merrill/FA 12/16/20 BF Garden Tax Credit Fund IV L.P. 8-K:5,8,9 12/15/20 2:41K Toppan Merrill/FA 6/20/19 BF Garden Tax Credit Fund IV L.P. 10-K 3/31/19 55:74M Toppan Merrill/FA 5/08/18 BF Garden Tax Credit Fund IV L.P. 8-K:1,9 5/03/18 2:33K Radius Fin’l Comp… Gp/FA 1/04/17 BF Garden Tax Credit Fund IV L.P. 8-K:1,3,5,9 1/03/17 2:37K Radius Fin’l Comp… Gp/FA 1/25/05 BF Garden Tax Credit Fund IV L.P. 8-K:8 2/01/04 1:19K 8/02/04 BF Garden Tax Credit Fund IV L.P. 8-K:5 6/01/04 1:18K |