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BF Garden Tax Credit Fund IV L.P. – ‘10-K’ for 3/31/22 – ‘EX-31.B’

On:  Friday, 6/24/22, at 10:15am ET   ·   For:  3/31/22   ·   Accession #:  1410578-22-1894   ·   File #:  0-26200

Previous ‘10-K’:  ‘10-K’ on 6/28/21 for 3/31/21   ·   Next & Latest:  ‘10-K’ on 6/21/23 for 3/31/23   ·   7 References:   

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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

Annual Report   —   Form 10-K

Filing Table of Contents

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 


‘EX-31.B’   —   Certification — §302 – SOA’02


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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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 registrants 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 registrants 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 registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and

5.

The registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants auditors and the audit committee of the registrants 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 registrants 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 registrants internal control over financial reporting.

Date: June 24, 2022

    

/s/ Marie Reynolds

Marie Reynolds

Principal Accounting and Financial Officer,

BF Garden Associates IV L.P.



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:6/24/22None on these Dates
For Period end:3/31/22
 List all Filings 


7 Previous Filings that this Filing References

  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
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Filing Submission 0001410578-22-001894   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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