SEC Info - WNC Housing Tax Credit Fund VI, L.P., Series 13 - ‘10-Q’ for 12/31/19

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WNC Housing Tax Credit Fund VI, L.P., Series 13 – ‘10-Q’ for 12/31/19 – ‘EX-101.INS’

On: Monday, 2/10/20, at 4:35pm ET · For: 12/31/19 · Accession #: 1654954-20-1276 · File #: 0-52841

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/10/20  WNC Housing Tax Credit Fd VI … 13 10-Q       12/31/19   35:1.4M                                   Blueprint/FA

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    224K 
 2: EX-31.1     Certification Pursuant to Rule 13A-14(A)/15D-14(A)  HTML     20K 
                Certifications Section 302 of the Sarbanes-Oxly                  
                Act of 2002                                                      
 3: EX-31.2     Certification Pursuant to Rule 13A-14(A)/15D-14(A)  HTML     20K 
                Certifications Section 302 of the Sarbanes-Oxly                  
                Act of 2002                                                      
 4: EX-32.1     Certificate Pursuant to Section 18 U.S.C. Pursuant  HTML     15K 
                to Section 906 of the Sarbanes-Oxley Act of 2002                 
 5: EX-32.2     Certificate Pursuant to Section 18 U.S.C. Pursuant  HTML     15K 
                to Section 906 of the Sarbanes-Oxley Act of 2002                 
20: R1          Document and Entity Information                     HTML     40K 
30: R2          Condensed Balance Sheets (Unaudited)                HTML     51K 
27: R3          Condensed Balance Sheets (Unaudited)                HTML     21K 
                (Parenthetical)                                                  
13: R4          Condensed Statements of Operations (Unaudited)      HTML     63K 
21: R5          Condensed Statement of Partners' Equity (Deficit)   HTML     26K 
                (Unaudited)                                                      
31: R6          Condensed Statements of Cash Flows (Unaudited)      HTML     46K 
28: R7          1. Summary of Significant Accounting Policies       HTML     54K 
12: R8          2. Investments in Local Limited Partnerships        HTML     33K 
22: R9          3. Related Party Transactions                       HTML     23K 
14: R10         4. Due From Affiliates, Net                         HTML     15K 
18: R11         5. Payables to Local Limited Partnerships           HTML     15K 
34: R12         1. Summary of Significant Accounting Policies       HTML     89K 
                (Policies)                                                       
23: R13         2. Investments in Local Limited Partnerships        HTML     27K 
                (Tables)                                                         
15: R14         3. Related Party Transactions (Tables)              HTML     18K 
19: R15         1. Summary of Significant Accounting Policies       HTML     22K 
                (Details Narrative)                                              
35: R16         2. Investments In Local Limited Partnerships        HTML     25K 
                (Details)                                                        
24: R17         2. Investments In Local Limited Partnerships        HTML     32K 
                (Details 1)                                                      
16: R18         3. Related Party Transactions (Details)             HTML     21K 
17: R19         3. Related Party Transactions (Details Narrative)   HTML     17K 
29: R20         4. Due From Affiliates, Net (Details Narrative)     HTML     16K 
26: R21         5. Payables to Local Limited Partnerships (Details  HTML     18K 
                Narrative)                                                       
32: XML         IDEA XML File -- Filing Summary                      XML     53K 
33: EXCEL       IDEA Workbook of Financial Reports                  XLSX     38K 
 6: EX-101.INS  XBRL Instance -- wncvi13-20191231                    XML    306K 
 8: EX-101.CAL  XBRL Calculations -- wncvi13-20191231_cal            XML     61K 
 9: EX-101.DEF  XBRL Definitions -- wncvi13-20191231_def             XML     69K 
10: EX-101.LAB  XBRL Labels -- wncvi13-20191231_lab                  XML    236K 
11: EX-101.PRE  XBRL Presentations -- wncvi13-20191231_pre           XML    179K 
 7: EX-101.SCH  XBRL Schema -- wncvi13-20191231                      XSD     54K 
25: ZIP         XBRL Zipped Folder -- 0001654954-20-001276-xbrl      Zip     44K

‘EX-101.INS’ — XBRL Instance — wncvi13-20191231

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General The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended December 31, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2020. For further information, refer to the financial statements and footnotes thereto included in the Partnership's annual report on Form 10-K for the fiscal year ended March 31, 2019. Organization WNC Housing Tax Credit Fund VI, L.P., Series 13, a California Limited Partnership (the “Partnership”), was formed on February 7, 2005 under the laws of the State of California, and commenced operations on December 14, 2005. The Partnership was formed to invest primarily in other limited partnerships and limited liability companies (the “Local Limited Partnerships”) which own and operate multi-family housing complexes (the “Housing Complexes”) that are eligible for Low Income Housing Tax Credits. The local general partners (the “Local General Partners”) of each Local Limited Partnership retain responsibility for maintaining, operating and managing the Housing Complex. Each Local Limited Partnership is governed by its agreement of limited partnership (the “Local Limited Partnership Agreement”). The General Partner of the Partnership is WNC National Partners, LLC (the “General Partner”). The General Partner of the General Partner is WNC & Associates, Inc. (“Associates”). The chairman and the president of Associates owns all of the outstanding stock of Associates. The business of the Partnership is conducted primarily through Associates, as the Partnership and General Partner have no employees of their own. The Partnership shall continue in full force and effect until December 31, 2070, unless terminated prior to that date, pursuant to the partnership agreement or law. The financial statements include only activity relating to the business of the Partnership and do not give effect to any assets that the partners may have outside of their interests in the Partnership, or to any obligations, including income taxes of the partners. Pursuant to a registration statement filed with the U.S. Securities and Exchange Commission (the “SEC”) on April 18, 2005, the Partnership commenced a public offering of 25,000 units of limited partnership interest (“Partnership Units”) at a price of $1,000 per Partnership Unit. The required minimum offering amount of $1,400,000 was achieved by December 14, 2005. Total subscriptions for 20,981 Partnership Units had been accepted, representing $20,965,400, which is net of volume discounts of $4,540 and dealer discounts of $11,060. Holders of Partnership Units are referred to herein as “Limited Partners.” As of December 31, 2019 and March 31, 2019, a total of 20,707 and 20,757 Partnership Units remain outstanding, respectively. The General Partner has a 0.1% interest in operating profits and losses, taxable income and losses, cash available for distribution from the Partnership and tax credits. The Limited Partners will be allocated the remaining 99.9% interest in proportion to their respective investments. The proceeds from the disposition of any of the Housing Complexes will be used first to pay debts and other obligations per the respective Local Limited Partnership Agreement. Any remaining proceeds will then be paid to the partners of the Local Limited Partnership, including the Partnership, in accordance with the terms of the particular Local Limited Partnership Agreement. The sale of a Housing Complex may be subject to other restrictions and obligations. Accordingly, there can be no assurance that a Local Limited Partnership will be able to sell its Housing Complex. Even if it does so, there can be no assurance that any significant amounts of cash will be distributed to the Partnership. Should such distributions occur, the Limited Partners will be entitled to receive distributions from the proceeds remaining after payment of Partnership obligations and funding reserves, equal to their capital contributions and their return on investment (as defined in the Partnership Agreement). The General Partner would then be entitled to receive proceeds equal to its capital contributions from the remainder. Any additional sale or refinancing proceeds will be distributed 90% to the Limited Partners (in proportion to their respective investments) and 10% to the General Partner. Risks and Uncertainties An investment in the Partnership and the Partnership’s investments in Local Limited Partnerships and their Housing Complexes are subject to risks. These risks may impact the tax benefits of an investment in the Partnership, and the amount of proceeds available for distribution to the Limited Partners, if any, on liquidation of the Partnership’s investments. Some of those risks include the following: The Low Income Housing Tax Credits rules are extremely complicated. Noncompliance with these rules results in the loss of future Low Income Housing Tax Credits and the fractional recapture of Low Income Housing Tax Credits already taken. In most cases the annual amount of Low Income Housing Tax Credits that an individual can use is limited to the tax liability due on the person’s last $25,000 of taxable income. The Local Limited Partnerships may be unable to sell the Housing Complexes at a price which would result in the Partnership realizing cash distributions or proceeds from the transaction. Accordingly, the Partnership may be unable to distribute any cash to its Limited Partners. Low Income Housing Tax Credits may be the only benefit from an investment in the Partnership. The Partnership has invested in a limited number of Local Limited Partnerships. Such limited diversity means that the results of operation of each single Housing Complex will have a greater impact on the Partnership. With limited diversity, poor performance of one Housing Complex could impair the Partnership’s ability to satisfy its investment objectives. Each Housing Complex is subject to mortgage indebtedness. If a Local Limited Partnership failed to pay its mortgage, it could lose its Housing Complex in foreclosure. If foreclosure were to occur during the first 15 years (the “Compliance Period”), the loss of any remaining future Low Income Housing Tax Credits, a fractional recapture of prior Low Income Housing Tax Credits, and a loss of the Partnership’s investment in the Housing Complex would occur. The Partnership is a limited partner or a non-managing member of each Local Limited Partnership. Accordingly, the Partnership will have very limited rights with respect to management of the Local Limited Partnerships. The Partnership will rely totally on the Local General Partners. Neither the Partnership’s investments in Local Limited Partnerships, nor the Local Limited Partnerships’ investments in Housing Complexes, are readily marketable. To the extent the Housing Complexes receive government financing or operating subsidies, they may be subject to one or more of the following risks: difficulties in obtaining tenants for the Housing Complexes; difficulties in obtaining rent increases; limitations on cash distributions; limitations on sales or refinancing of Housing Complexes; limitations on transfers of interests in Local Limited Partnerships; limitations on removal of Local General Partners; limitations on subsidy programs; and possible changes in applicable regulations. Uninsured casualties could result in loss of property and Low Income Housing Tax Credits and recapture of Low Income Housing Tax Credits previously taken. The value of real estate is subject to risks from fluctuating economic conditions, including employment rates, inflation, tax, environmental, land use and zoning policies, supply and demand of similar Housing Complexes, and neighborhood conditions, among others. The ability of Limited Partners to claim tax losses from the Partnership is limited. The IRS may audit the Partnership or a Local Limited Partnership and challenge the tax treatment of tax items. The amount of Low Income Housing Tax Credits and tax losses allocable to Limited Partners could be reduced if the IRS were successful in such a challenge. The alternative minimum tax could reduce tax benefits from an investment in the Partnership. Changes in tax laws could also impact the tax benefits from an investment in the Partnership and/or the value of the Housing Complexes. The Partnership currently has insufficient working capital to fund its operations. Associates has agreed to continue providing advances sufficient enough to fund the operations and working capital requirements of the Partnership through February 28, 2021. Anticipated future and existing cash resources of the Partnership are not sufficient to pay existing liabilities of the Partnership. A portion of the existing liabilities are the payables to Local Limited Partnerships and those payables are the first priority to be paid. If the Partnership does not have enough cash to pay those liabilities the General Partner or an affiliate will fund the necessary cash to pay the liabilities. The remaining portion of the payables are due to the General Partner or an affiliate. Though the amounts payable to the General Partner and/or its affiliates are contractually currently payable, the Partnership anticipates that the General Partner and/or its affiliates will not require the payment of these contractual obligations until capital reserves are in excess of the aggregate of then existing contractual obligations and then anticipated future foreseeable obligations of the Partnership. The Partnership would be adversely affected should the General Partner and/or its affiliates demand current payment of the existing contractual obligations and/or suspend services for this or any other reason. No trading market for the Partnership Units exists or is expected to develop. Limited Partners may be unable to sell their Partnership Units except at a discount and should consider their Partnership Units to be a long-term investment. Individual Limited Partners will have no recourse if they disagree with actions authorized by a vote of the majority of Limited Partners. Exit Strategy The Compliance Period for a Housing Complex is generally 15 years following construction or rehabilitation completion. Associates was one of the first in the industry to offer syndicated investments in Low Income Housing Tax Credits. The initial programs have completed their Compliance Periods. Upon the sale of a Local Limited Partnership interest or Housing Complex after the end of the Compliance Period, there would be no recapture of Low Income Housing Tax Credits. A sale prior to the end of the Compliance Period must satisfy the reasonable belief test outlined above to avoid recapture. None of the remaining Housing Complexes have completed their 15-year Compliance Period. With that in mind, the General Partner is continuing its review of the Housing Complexes. The review considers many factors, including extended use requirements (such as those due to mortgage restrictions or state compliance agreements), the condition of the Housing Complexes, and the tax consequences to the Limited Partners from the sale of the Housing Complexes. Upon identifying those Housing Complexes with the highest potential for a successful sale, refinancing or re-syndication, the Partnership expects to proceed with efforts to liquidate them. The objective is to maximize the Limited Partners’ return wherever possible and, ultimately, to wind down the Partnership as Low Income Housing Tax Credits are no longer available. Local Limited Partnership interests may be disposed of any time by the General Partner in its discretion. While liquidation of the Housing Complexes continues to be evaluated, the dissolution of the Partnership was not imminent as of December 31, 2019. During the year ended March 31, 2011, the Partnership sold two Local Limited Partnerships, Fernwood Meadows, L.P. (“Fernwood”) and Sierra’s Run, L.P., (“Sierra’s Run”), in order to generate sufficient equity to complete the purchase of additional Low Income Housing Tax Credits for Davenport VII, L.P. (“Davenport”). Fernwood and Sierra’s Run will complete their Compliance Periods in 2022; therefore, there is a risk of tax credit recapture. The maximum exposure of recapture (excluding the interest and penalties related to the recapture) is $177,508 and $170,246, respectively, for Fernwood and Sierra’s Run, which equates to $16.57 per Partnership Unit in the aggregate. Under the circumstances, the General Partner believes there is a reasonable expectation that each Local Limited Partnership will continue to be operated as qualified low-income housing for the balance of its Compliance Period, and, accordingly, does not anticipate that there will be any recapture. As of March 31, 2019, the underlying Housing complexes of Pleasant Village Limited Partnership (“Pleasant Village”) and Grove Village Limited Partnership (“Grove Village”) had been sold, resulting in the termination of the Partnership’s Local Limited Partnership interest. The Partnership had also gifted its Local Limited Partnership interest in 909 4th YMCA Limited Partnership to an unrelated nonprofit corporation. In addition, the Partnership sold its Local Limited Partnership interest in Head Circle, L.P. (“Head Circle”), FDI-Country Square, LTD (“FDI-Country Square”) and FDI-Park Place, LTD (“FDI-Park Place”). The Compliance Period for Head Circle has been completed, therefore, there is no risk of recapture to the investors of the Partnership. The Compliance Periods for FDI-Country Square and FDI-Park Place expire in 2021. A guaranty agreement was executed with the General Partner to guarantee the repayment of any recaptured tax credits and/or interest arising from any non-compliance as provided in Section 42 of the Internal Revenue Code arising after the date of the sale. The proceeds from the disposition of any of the Housing Complexes will be used first to pay debts and other obligations per the respective Local Limited Partnership Agreement. Any remaining proceeds will then be paid to the partners of the Local Limited Partnership, including the Partnership, in accordance with the terms of the particular Local Limited Partnership Agreement. The sale of a Housing Complex may be subject to other restrictions and obligations. Accordingly, there can be no assurance that a Local Limited Partnership will be able to sell its Housing Complex. Even if it does so, there can be no assurance that any significant amounts of cash will be distributed to the Partnership, as the proceeds first would be used to pay Partnership obligations and funding of reserves. Method of Accounting for Investments in Local Limited Partnerships The Partnership accounts for its investments in Local Limited Partnerships using the equity method of accounting, whereby the Partnership adjusts its investment balance for its share of the Local Limited Partnerships’ results of operations and for any contributions made and distributions received. The Partnership reviews the carrying amount of an individual investment in a Local Limited Partnership for possible impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of such investment may not be recoverable. Recoverability of such investment is measured by the estimated value derived by management, generally consisting of the sum of the remaining future Low Income Housing Tax Credits estimated to be allocable to the Partnership and the estimated residual value to the Partnership. If an investment is considered to be impaired, the Partnership reduces the carrying value of its investment in any such Local Limited Partnership. The accounting policies of the Local Limited Partnerships, generally, are expected to be consistent with those of the Partnership. Costs incurred by the Partnership in acquiring the investments were capitalized as part of the investment account and were being amortized over 27.5 years (see Note 2 and 3). “Equity in losses of Local Limited Partnerships” for the periods ended December 31, 2019 and 2018 has been recorded by the Partnership. Management’s estimate for the nine-month periods is based on either actual unaudited results reported by the Local Limited Partnerships or historical trends in the operations of the Local Limited Partnerships. Equity in losses of Local Limited Partnerships allocated to the Partnership is not recognized to the extent that the investment balance would be adjusted below zero. If the Local Limited Partnerships report net income in future years, the Partnership will resume applying the equity method only after its share of such net income equals the share of net losses not recognized during the period(s) the equity method was suspended. In accordance with the accounting guidance for the consolidation of variable interest entities, the Partnership determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. The analysis that must be performed to determine which entity should consolidate a VIE focuses on control and economic factors. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party will be required to consolidate the VIE. Further, the guidance requires continual reconsideration of the primary beneficiary of a VIE. Based on this guidance, the Local Limited Partnerships in which the Partnership invests meet the definition of a VIE because the owners of the equity at risk in these entities do not have the power to direct their operations. However, management does not consolidate the Partnership's interests in these VIEs, as it is not considered to be the primary beneficiary since it does not have the power to direct the activities that are considered most significant to the economic performance of these entities. The Partnership currently records the amount of its investment in these Local Limited Partnerships as an asset on its balance sheets, recognizes its share of partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Partnership's balance in investment in Local Limited Partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Partnership's exposure to loss on these Local Limited Partnerships is mitigated by the condition and financial performance of the underlying Housing Complexes as well as the strength of the Local General Partners and their guarantee against credit recapture to the investors in the Partnership. Distributions received by the Partnership are accounted for as a reduction of the investment balance. Distributions received after the investment has reached zero are recognized as income. As of December 31, 2019, one of the remaining investment balances had reached zero. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates. Cash and Cash Equivalents The Partnership considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. As of December 31, 2019 and March 31, 2019, the Partnership had $228,275 and $224,898 of cash equivalents, respectively. Reporting Comprehensive Income The Partnership had no items of other comprehensive income for all periods presented. Income Taxes The Partnership has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Partnership’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Partnership is not required to take any tax positions in order to qualify as a pass-through entity. The Partnership is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Partnership has no other tax positions which must be considered for disclosure. Income tax returns filed by the Partnership are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2016 remain open. Net Loss Per Partnership Unit Net loss per Partnership Unit includes no dilution and is computed by dividing loss available to Limited Partners by the weighted average number of Partnership Units outstanding during the period. Calculation of diluted net loss per Partnership Unit is not required. Revenue Recognition The Partnership is entitled to receive investor service fees from the Local Limited Partnerships. The intent of the investor service fee is to offset (in part) administrative costs incurred by the Partnership in corresponding with the Local Limited Partnerships. The fees are consideration from the Local Limited Partnerships in exchange for a single performance obligation satisfied at a point in time for assistance with preparation of tax returns and annual reports. The amount of fees the Partnership is entitled to collect is based on the Local Limited Partnerships’ cash flow. Accordingly, the variable consideration is constrained until the uncertainty about the amount that will be collected is known. There were no contract assets or contract liabilities at the beginning or the end of the reporting period. Impairment The Partnership reviews its investments in Local Limited Partnership for impairment at least annually or whenever events or changes in circumstances indicate that the carrying value of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining Low Income Housing Tax Credits allocated to the Partnership and any estimated residual value of the investment. For the nine months ended December 31, 2019 and 2018, impairment loss related to investments in Local Limited Partnerships was $439,109 and $511,512, respectively. Impact of Recent Accounting Pronouncements In February 2015, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. In addition, in October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810): Interests Held Through Related Parties That Are Under Common Control”, to provide further clarification guidance to ASU No. 2015-02. This will improve certain areas of consolidation guidance for reporting organizations that are required to evaluate whether to consolidate certain legal entities such as limited partnerships, limited liability corporations and securitization structures. ASU 2015-02 and ASU 2016-17 simplifies and improves GAAP by: eliminating the presumption that a general partner should consolidate a limited partnership, eliminating the indefinite deferral of FASB Statement No. 167, thereby reducing the number of Variable Interest Entity (VIE) consolidation models from four to two (including the limited partnership consolidation model) and clarifying when fees paid to a decision maker should be a factor to include in the consolidation of VIEs. ASU 2015-02 is effective for periods beginning after December 15, 2015. ASU 2016-17 is effective for periods beginning after December 15, 2016. The adoption of these updates did not materially affect the Partnership's financial statements. Change in Accounting Principle In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), as amended by subsequent Accounting Standard Updates (collectively, “ASC 606”). The Partnership adopted ASC 606 during 2019 and applied the guidance on a retrospective basis. There was no impact as a result of the adoption of ASC 606 to recognize revenue on the financial statements of the Partnership as of and for the periods ended December 31, 2019 and 2018 as the reporting fee income is immaterial. In August 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update 2016-15 Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments. The Partnership adopted the update on a retrospective basis. The effect of the adoption was the application of an accounting policy election to classify distributions received from investees using the nature of the distribution approach. The Partnership classifies distributions from tax credit investments as returns on investment because the design of the local limited partnership is to generate tax credits and losses rather than income from operations. Application of the accounting policy election had no impact on the presentation in the statements of cash flows in the current or prior reporting periods.

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>

<us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="From2019-04-01to2019-12-31">

As of December 31, 2019 and March 31, 2019, the Partnership owned Local Limited Partnership interests in 2 Local Limited Partnerships, each of which owns one Housing Complex consisting of an aggregate of 44 apartment units. The respective Local General Partners of the Local Limited Partnerships manage the day to day operations of the entities. Significant Local Limited Partnership business decisions require approval from the Partnership. The Partnership, as a limited partner, is generally entitled to 99.98%, as specified in the Local Limited Partnership Agreements, of the operating profits and losses, taxable income and losses, and Low Income Housing Tax Credits of the Local Limited Partnerships. The following is a summary of the equity method activity of the investments in Local Limited Partnerships for the periods presented below: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> For the Nine Months Ended December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> For the Year Ended March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%; text-align: justify">Investments per balance sheet, beginning of period</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">666,713</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,406,121</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> Equity in losses of Local Limited Partnerships</td> <td> </td> <td> </td> <td style="text-align: right">(127,442</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(227,896</td> <td>)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Impairment loss</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(439,109</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(511,512</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Investments per balance sheet, end of period</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">100,162</td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">666,713</td> <td style="padding-bottom: 3pt"> </td></tr> </table> Selected financial information for the nine months ended December 31, 2019 and 2018 from the unaudited combined condensed financial statements of the Local Limited Partnerships in which the Partnership has invested is as follows: COMBINED CONDENSED STATEMENTS OF OPERATIONS <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2018</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%">Revenues</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 9%; border-bottom: black 1pt solid; text-align: right">210,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 9%; border-bottom: black 1pt solid; text-align: right">554,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Expenses:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Interest expense</td> <td> </td> <td> </td> <td style="text-align: right">24,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">116,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Depreciation and amortization</td> <td> </td> <td> </td> <td style="text-align: right">189,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">267,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Operating expenses</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">168,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">345,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> Total expenses</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">381,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">728,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Net loss</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(174,000</td> <td style="padding-bottom: 3pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net loss allocable to the Partnership</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(174,000</td> <td style="padding-bottom: 3pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net loss recorded by the Partnership</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(127,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td></tr> </table> Certain Local Limited Partnerships have incurred significant operating losses and/or have working capital deficiencies. In the event these Local Limited Partnerships continue to incur significant operating losses, additional capital contributions by the Partnership may be required to sustain operations of such Local Limited Partnerships. If additional capital contributions are not made when they are required, the Partnership's investments in certain of such Local Limited Partnerships could be impaired, and the loss and recapture of the related Low Income Housing Tax Credits could occur. Troubled Housing Complexes Davenport started construction in October 2006 and was scheduled to be completed in June 2008. Construction was delayed due to the original Local General Partner defaulting on his construction guarantee, and resulting in disputed mechanic liens on the property. In November 2008, a co-Local General Partner, Shelter Resource Corporation, was admitted into the Partnership, due to restrictions implemented by the Iowa Finance Authority (“IFA”). Subsequently, with IFA’s approval, the defaulting original Local General Partner was removed from the Partnership leaving Shelter Resource Corporation as the sole Local General Partner. As of March 31, 2010, the property was 100% completed and a certificate of occupancy was granted for both buildings in December 2009. The Partnership engaged all sub-contractors to sign new construction contracts, along with lien releases for any and all work done after their engagement. During the year ended March 31, 2011, the Partnership voluntarily advanced $846,175 to Davenport for construction related costs. There were no additional advances made to Davenport due to the additional investment made, as discussed below. The project was fully completed as of March 31, 2010 and it achieved stabilized operations by June 2010. In June 2010 the property achieved 85% occupancy and has maintained occupancy of 80% to 100% to the date of this filing. Davenport has been awarded state historical tax credits from the State of Iowa, federal historical credits and federal Low Income Housing Tax Credits. The State historical credits are given in the form of a refund check from the State in conjunction with the State tax return filing. The net amount of the check after applicable federal taxes will be contributed back to the property to help fund construction shortfalls. Davenport was also allocated additional federal Low Income Housing Tax Credits as well as federal historic tax credits. Upon the Limited Partners’ approval of the dispositions of Sierra Run’s and Fernwood, the Partnership made the additional investment in Davenport. See the exit strategy in Note 1 regarding the dispositions of Sierra’s Run and Fernwood. On July 1, 2010, the Partnership committed additional capital to Davenport in the amount of $2,490,651. This additional commitment generated $408,710 of federal historic credits and $3,582,550 of additional federal Low Income Housing Tax Credits which were allocated to the partners of the Partnership. As of December 31, 2019, Davenport is on the watch list due to a low year-to-date DCR and depleted replacement reserve account. The property has not generated sufficient cash flow to make the required replacement reserve deposits. The lender is aware of the underfunded replacement reserve balance and, to date, has not issued a Notice of Default. Although the property is operating at its budgeted .61 DCR, it is still operating below break-even, due to increased utilities expense and unanticipated snow removal expense, which were due to result of the heavy snowfall during the first quarter 2019. Due to the small size of the property, any unanticipated expenses will negatively impact operations and financial performance. Two tenants recently vacated due to health reasons. There is one application in process and the other is being marketed. Operating deficits were paid through the operating cash account, which had a balance of $1,098 as of November 2019. While the operating deficit guarantee has expired, the tax credit guaranty remains in place.

</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2019-04-01to2019-12-31">

Under the terms of the Partnership Agreement, the Partnership has paid or is obligated to the General Partner or its affiliates for the following fees: <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif">(a)</td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify">An annual asset management fee accrues in an amount equal to 0.5% of the Invested Assets of the Partnership. “Invested Assets” is defined as the sum of the Partnership’s Investment in Local Limited Partnerships, plus the reserves of the Partnership of up to 5% of gross Partnership Unit sales proceeds, and the Partnership’s allocable share of the amount of the mortgage loans and other debts related to the Housing Complexes owned by such Local Limited Partnerships. Asset management fees of $31,182 and $43,881 were incurred during the nine months ended December 31, 2019 and 2018, respectively.</td></tr> </table> <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif">(b)</td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify">The Partnership reimburses the General Partner or its affiliates for operating expenses incurred by the Partnership and paid for by the General Partner or its affiliates on behalf of the Partnership. Operating expense reimbursements of $0 and $101,270 were made during the nine months ended December 31, 2019 and 2018, respectively.</td></tr> </table> <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif">(c)</td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify">A subordinated disposition fee will be paid in an amount equal to 1% of the sales price of real estate sold. Payment of this fee is subordinated to the Limited Partners receiving a return on investment (as defined in the Partnership Agreement) and is payable only if the General Partner or its affiliates render services in the sales effort. No disposition fees have been incurred for all periods presented.</td></tr> </table> The accrued fees and expenses due to the General Partner and affiliates consist of the following at: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%; text-align: justify">Asset management fee payable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,423,742</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,392,560</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Expense paid by the General Partner or an affiliate on behalf of the Partnership</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">84,044</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">40,350</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Total</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">1,507,786</td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">1,432,910</td> <td style="padding-bottom: 3pt"> </td></tr> </table> The General Partner and/or its affiliates do not anticipate that these accrued fees will be paid until such time as capital reserves are in excess of future foreseeable working capital requirements of the Partnership. The Partnership currently has insufficient working capital to fund its operations. Associates has agreed to continue providing advances sufficient enough to fund the operations and working capital requirements of the Partnership through February 28, 2021.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<WNCVI13:DueFromAffiliatesNetTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership is not obligated to fund advances to the Local Limited Partnerships. Occasionally, when Local Limited Partnerships encounter operational issues the Partnership may decide to advance funds to assist the Local Limited Partnership with its operational issues. As of December 31, 2019 and March 31, 2019, the Partnership advanced $763,336, net of repayments, to Davenport Housing VII, L.P., in which the Partnership is a limited partner. All advances were reserved in full in the year they were advanced.

</WNCVI13:DueFromAffiliatesNetTextBlock>

<WNCVI13:PayablesToLocalLimitedPartnershipsDisclosureTextBlock contextRef="From2019-04-01to2019-12-31">

Payables to Local Limited Partnerships amounting to $245,113 at December 31, 2019 and March 31, 2019, represent amounts which are due at various times based on conditions specified in the Local Limited Partnership agreements. These contributions are payable in installments and are generally due upon the Local Limited Partnerships achieving certain operating and development benchmarks (generally within two years of the Partnership’s initial investment). The payables to Local Limited Partnerships are subject to adjustment in certain circumstances.

</WNCVI13:PayablesToLocalLimitedPartnershipsDisclosureTextBlock>

<WNCVI13:GeneralDisclosurePolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended December 31, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2020. For further information, refer to the financial statements and footnotes thereto included in the Partnership's annual report on Form 10-K for the fiscal year ended March 31, 2019.

</WNCVI13:GeneralDisclosurePolicyTextBlock>

<WNCVI13:OrganizationPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

WNC Housing Tax Credit Fund VI, L.P., Series 13, a California Limited Partnership (the “Partnership”), was formed on February 7, 2005 under the laws of the State of California, and commenced operations on December 14, 2005. The Partnership was formed to invest primarily in other limited partnerships and limited liability companies (the “Local Limited Partnerships”) which own and operate multi-family housing complexes (the “Housing Complexes”) that are eligible for Low Income Housing Tax Credits. The local general partners (the “Local General Partners”) of each Local Limited Partnership retain responsibility for maintaining, operating and managing the Housing Complex. Each Local Limited Partnership is governed by its agreement of limited partnership (the “Local Limited Partnership Agreement”). The General Partner of the Partnership is WNC National Partners, LLC (the “General Partner”). The General Partner of the General Partner is WNC & Associates, Inc. (“Associates”). The chairman and the president of Associates owns all of the outstanding stock of Associates. The business of the Partnership is conducted primarily through Associates, as the Partnership and General Partner have no employees of their own. The Partnership shall continue in full force and effect until December 31, 2070, unless terminated prior to that date, pursuant to the partnership agreement or law. The financial statements include only activity relating to the business of the Partnership and do not give effect to any assets that the partners may have outside of their interests in the Partnership, or to any obligations, including income taxes of the partners. Pursuant to a registration statement filed with the U.S. Securities and Exchange Commission (the “SEC”) on April 18, 2005, the Partnership commenced a public offering of 25,000 units of limited partnership interest (“Partnership Units”) at a price of $1,000 per Partnership Unit. The required minimum offering amount of $1,400,000 was achieved by December 14, 2005. Total subscriptions for 20,981 Partnership Units had been accepted, representing $20,965,400, which is net of volume discounts of $4,540 and dealer discounts of $11,060. Holders of Partnership Units are referred to herein as “Limited Partners.” As of December 31, 2019 and March 31, 2019, a total of 20,707 and 20,757 Partnership Units remain outstanding, respectively. The General Partner has a 0.1% interest in operating profits and losses, taxable income and losses, cash available for distribution from the Partnership and tax credits. The Limited Partners will be allocated the remaining 99.9% interest in proportion to their respective investments. The proceeds from the disposition of any of the Housing Complexes will be used first to pay debts and other obligations per the respective Local Limited Partnership Agreement. Any remaining proceeds will then be paid to the partners of the Local Limited Partnership, including the Partnership, in accordance with the terms of the particular Local Limited Partnership Agreement. The sale of a Housing Complex may be subject to other restrictions and obligations. Accordingly, there can be no assurance that a Local Limited Partnership will be able to sell its Housing Complex. Even if it does so, there can be no assurance that any significant amounts of cash will be distributed to the Partnership. Should such distributions occur, the Limited Partners will be entitled to receive distributions from the proceeds remaining after payment of Partnership obligations and funding reserves, equal to their capital contributions and their return on investment (as defined in the Partnership Agreement). The General Partner would then be entitled to receive proceeds equal to its capital contributions from the remainder. Any additional sale or refinancing proceeds will be distributed 90% to the Limited Partners (in proportion to their respective investments) and 10% to the General Partner.

</WNCVI13:OrganizationPolicyTextBlock>

<us-gaap:IncomeTaxUncertaintiesPolicy contextRef="From2019-04-01to2019-12-31">

An investment in the Partnership and the Partnership’s investments in Local Limited Partnerships and their Housing Complexes are subject to risks. These risks may impact the tax benefits of an investment in the Partnership, and the amount of proceeds available for distribution to the Limited Partners, if any, on liquidation of the Partnership’s investments. Some of those risks include the following: The Low Income Housing Tax Credits rules are extremely complicated. Noncompliance with these rules results in the loss of future Low Income Housing Tax Credits and the fractional recapture of Low Income Housing Tax Credits already taken. In most cases the annual amount of Low Income Housing Tax Credits that an individual can use is limited to the tax liability due on the person’s last $25,000 of taxable income. The Local Limited Partnerships may be unable to sell the Housing Complexes at a price which would result in the Partnership realizing cash distributions or proceeds from the transaction. Accordingly, the Partnership may be unable to distribute any cash to its Limited Partners. Low Income Housing Tax Credits may be the only benefit from an investment in the Partnership. The Partnership has invested in a limited number of Local Limited Partnerships. Such limited diversity means that the results of operation of each single Housing Complex will have a greater impact on the Partnership. With limited diversity, poor performance of one Housing Complex could impair the Partnership’s ability to satisfy its investment objectives. Each Housing Complex is subject to mortgage indebtedness. If a Local Limited Partnership failed to pay its mortgage, it could lose its Housing Complex in foreclosure. If foreclosure were to occur during the first 15 years (the “Compliance Period”), the loss of any remaining future Low Income Housing Tax Credits, a fractional recapture of prior Low Income Housing Tax Credits, and a loss of the Partnership’s investment in the Housing Complex would occur. The Partnership is a limited partner or a non-managing member of each Local Limited Partnership. Accordingly, the Partnership will have very limited rights with respect to management of the Local Limited Partnerships. The Partnership will rely totally on the Local General Partners. Neither the Partnership’s investments in Local Limited Partnerships, nor the Local Limited Partnerships’ investments in Housing Complexes, are readily marketable. To the extent the Housing Complexes receive government financing or operating subsidies, they may be subject to one or more of the following risks: difficulties in obtaining tenants for the Housing Complexes; difficulties in obtaining rent increases; limitations on cash distributions; limitations on sales or refinancing of Housing Complexes; limitations on transfers of interests in Local Limited Partnerships; limitations on removal of Local General Partners; limitations on subsidy programs; and possible changes in applicable regulations. Uninsured casualties could result in loss of property and Low Income Housing Tax Credits and recapture of Low Income Housing Tax Credits previously taken. The value of real estate is subject to risks from fluctuating economic conditions, including employment rates, inflation, tax, environmental, land use and zoning policies, supply and demand of similar Housing Complexes, and neighborhood conditions, among others. The ability of Limited Partners to claim tax losses from the Partnership is limited. The IRS may audit the Partnership or a Local Limited Partnership and challenge the tax treatment of tax items. The amount of Low Income Housing Tax Credits and tax losses allocable to Limited Partners could be reduced if the IRS were successful in such a challenge. The alternative minimum tax could reduce tax benefits from an investment in the Partnership. Changes in tax laws could also impact the tax benefits from an investment in the Partnership and/or the value of the Housing Complexes. The Partnership currently has insufficient working capital to fund its operations. Associates has agreed to continue providing advances sufficient enough to fund the operations and working capital requirements of the Partnership through February 28, 2021. Anticipated future and existing cash resources of the Partnership are not sufficient to pay existing liabilities of the Partnership. A portion of the existing liabilities are the payables to Local Limited Partnerships and those payables are the first priority to be paid. If the Partnership does not have enough cash to pay those liabilities the General Partner or an affiliate will fund the necessary cash to pay the liabilities. The remaining portion of the payables are due to the General Partner or an affiliate. Though the amounts payable to the General Partner and/or its affiliates are contractually currently payable, the Partnership anticipates that the General Partner and/or its affiliates will not require the payment of these contractual obligations until capital reserves are in excess of the aggregate of then existing contractual obligations and then anticipated future foreseeable obligations of the Partnership. The Partnership would be adversely affected should the General Partner and/or its affiliates demand current payment of the existing contractual obligations and/or suspend services for this or any other reason. No trading market for the Partnership Units exists or is expected to develop. Limited Partners may be unable to sell their Partnership Units except at a discount and should consider their Partnership Units to be a long-term investment. Individual Limited Partners will have no recourse if they disagree with actions authorized by a vote of the majority of Limited Partners.

</us-gaap:IncomeTaxUncertaintiesPolicy>

<WNCVI13:ExitStrategyPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Compliance Period for a Housing Complex is generally 15 years following construction or rehabilitation completion. Associates was one of the first in the industry to offer syndicated investments in Low Income Housing Tax Credits. The initial programs have completed their Compliance Periods. Upon the sale of a Local Limited Partnership interest or Housing Complex after the end of the Compliance Period, there would be no recapture of Low Income Housing Tax Credits. A sale prior to the end of the Compliance Period must satisfy the reasonable belief test outlined above to avoid recapture. None of the remaining Housing Complexes have completed their 15-year Compliance Period. With that in mind, the General Partner is continuing its review of the Housing Complexes. The review considers many factors, including extended use requirements (such as those due to mortgage restrictions or state compliance agreements), the condition of the Housing Complexes, and the tax consequences to the Limited Partners from the sale of the Housing Complexes. Upon identifying those Housing Complexes with the highest potential for a successful sale, refinancing or re-syndication, the Partnership expects to proceed with efforts to liquidate them. The objective is to maximize the Limited Partners’ return wherever possible and, ultimately, to wind down the Partnership as Low Income Housing Tax Credits are no longer available. Local Limited Partnership interests may be disposed of any time by the General Partner in its discretion. While liquidation of the Housing Complexes continues to be evaluated, the dissolution of the Partnership was not imminent as of December 31, 2019. During the year ended March 31, 2011, the Partnership sold two Local Limited Partnerships, Fernwood Meadows, L.P. (“Fernwood”) and Sierra’s Run, L.P., (“Sierra’s Run”), in order to generate sufficient equity to complete the purchase of additional Low Income Housing Tax Credits for Davenport VII, L.P. (“Davenport”). Fernwood and Sierra’s Run will complete their Compliance Periods in 2022; therefore, there is a risk of tax credit recapture. The maximum exposure of recapture (excluding the interest and penalties related to the recapture) is $177,508 and $170,246, respectively, for Fernwood and Sierra’s Run, which equates to $16.57 per Partnership Unit in the aggregate. Under the circumstances, the General Partner believes there is a reasonable expectation that each Local Limited Partnership will continue to be operated as qualified low-income housing for the balance of its Compliance Period, and, accordingly, does not anticipate that there will be any recapture. As of March 31, 2019, the underlying Housing complexes of Pleasant Village Limited Partnership (“Pleasant Village”) and Grove Village Limited Partnership (“Grove Village”) had been sold, resulting in the termination of the Partnership’s Local Limited Partnership interest. The Partnership had also gifted its Local Limited Partnership interest in 909 4th YMCA Limited Partnership to an unrelated nonprofit corporation. In addition, the Partnership sold its Local Limited Partnership interest in Head Circle, L.P. (“Head Circle”), FDI-Country Square, LTD (“FDI-Country Square”) and FDI-Park Place, LTD (“FDI-Park Place”). The Compliance Period for Head Circle has been completed, therefore, there is no risk of recapture to the investors of the Partnership. The Compliance Periods for FDI-Country Square and FDI-Park Place expire in 2021. A guaranty agreement was executed with the General Partner to guarantee the repayment of any recaptured tax credits and/or interest arising from any non-compliance as provided in Section 42 of the Internal Revenue Code arising after the date of the sale. The proceeds from the disposition of any of the Housing Complexes will be used first to pay debts and other obligations per the respective Local Limited Partnership Agreement. Any remaining proceeds will then be paid to the partners of the Local Limited Partnership, including the Partnership, in accordance with the terms of the particular Local Limited Partnership Agreement. The sale of a Housing Complex may be subject to other restrictions and obligations. Accordingly, there can be no assurance that a Local Limited Partnership will be able to sell its Housing Complex. Even if it does so, there can be no assurance that any significant amounts of cash will be distributed to the Partnership, as the proceeds first would be used to pay Partnership obligations and funding of reserves.

</WNCVI13:ExitStrategyPolicyTextBlock>

<us-gaap:EquityMethodInvestmentsPolicy contextRef="From2019-04-01to2019-12-31">

The Partnership accounts for its investments in Local Limited Partnerships using the equity method of accounting, whereby the Partnership adjusts its investment balance for its share of the Local Limited Partnerships’ results of operations and for any contributions made and distributions received. The Partnership reviews the carrying amount of an individual investment in a Local Limited Partnership for possible impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of such investment may not be recoverable. Recoverability of such investment is measured by the estimated value derived by management, generally consisting of the sum of the remaining future Low Income Housing Tax Credits estimated to be allocable to the Partnership and the estimated residual value to the Partnership. If an investment is considered to be impaired, the Partnership reduces the carrying value of its investment in any such Local Limited Partnership. The accounting policies of the Local Limited Partnerships, generally, are expected to be consistent with those of the Partnership. Costs incurred by the Partnership in acquiring the investments were capitalized as part of the investment account and were being amortized over 27.5 years (see Note 2 and 3). “Equity in losses of Local Limited Partnerships” for the periods ended December 31, 2019 and 2018 has been recorded by the Partnership. Management’s estimate for the nine-month periods is based on either actual unaudited results reported by the Local Limited Partnerships or historical trends in the operations of the Local Limited Partnerships. Equity in losses of Local Limited Partnerships allocated to the Partnership is not recognized to the extent that the investment balance would be adjusted below zero. If the Local Limited Partnerships report net income in future years, the Partnership will resume applying the equity method only after its share of such net income equals the share of net losses not recognized during the period(s) the equity method was suspended. In accordance with the accounting guidance for the consolidation of variable interest entities, the Partnership determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. The analysis that must be performed to determine which entity should consolidate a VIE focuses on control and economic factors. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party will be required to consolidate the VIE. Further, the guidance requires continual reconsideration of the primary beneficiary of a VIE. Based on this guidance, the Local Limited Partnerships in which the Partnership invests meet the definition of a VIE because the owners of the equity at risk in these entities do not have the power to direct their operations. However, management does not consolidate the Partnership's interests in these VIEs, as it is not considered to be the primary beneficiary since it does not have the power to direct the activities that are considered most significant to the economic performance of these entities. The Partnership currently records the amount of its investment in these Local Limited Partnerships as an asset on its balance sheets, recognizes its share of partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Partnership's balance in investment in Local Limited Partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Partnership's exposure to loss on these Local Limited Partnerships is mitigated by the condition and financial performance of the underlying Housing Complexes as well as the strength of the Local General Partners and their guarantee against credit recapture to the investors in the Partnership. Distributions received by the Partnership are accounted for as a reduction of the investment balance. Distributions received after the investment has reached zero are recognized as income. As of December 31, 2019, one of the remaining investment balances had reached zero.

</us-gaap:EquityMethodInvestmentsPolicy>

<us-gaap:UseOfEstimates contextRef="From2019-04-01to2019-12-31">

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates.

</us-gaap:UseOfEstimates>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. As of December 31, 2019 and March 31, 2019, the Partnership had $228,275 and $224,898 of cash equivalents, respectively.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership had no items of other comprehensive income for all periods presented.

</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Partnership’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Partnership is not required to take any tax positions in order to qualify as a pass-through entity. The Partnership is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Partnership has no other tax positions which must be considered for disclosure. Income tax returns filed by the Partnership are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2016 remain open.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2019-04-01to2019-12-31">

Net loss per Partnership Unit includes no dilution and is computed by dividing loss available to Limited Partners by the weighted average number of Partnership Units outstanding during the period. Calculation of diluted net loss per Partnership Unit is not required.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership is entitled to receive investor service fees from the Local Limited Partnerships. The intent of the investor service fee is to offset (in part) administrative costs incurred by the Partnership in corresponding with the Local Limited Partnerships. The fees are consideration from the Local Limited Partnerships in exchange for a single performance obligation satisfied at a point in time for assistance with preparation of tax returns and annual reports. The amount of fees the Partnership is entitled to collect is based on the Local Limited Partnerships’ cash flow. Accordingly, the variable consideration is constrained until the uncertainty about the amount that will be collected is known. There were no contract assets or contract liabilities at the beginning or the end of the reporting period.

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

The Partnership reviews its investments in Local Limited Partnership for impairment at least annually or whenever events or changes in circumstances indicate that the carrying value of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining Low Income Housing Tax Credits allocated to the Partnership and any estimated residual value of the investment. For the nine months ended December 31, 2019 and 2018, impairment loss related to investments in Local Limited Partnerships was $439,109 and $511,512, respectively.

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2019-04-01to2019-12-31">

Impact of Recent Accounting Pronouncements In February 2015, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. In addition, in October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810): Interests Held Through Related Parties That Are Under Common Control”, to provide further clarification guidance to ASU No. 2015-02. This will improve certain areas of consolidation guidance for reporting organizations that are required to evaluate whether to consolidate certain legal entities such as limited partnerships, limited liability corporations and securitization structures. ASU 2015-02 and ASU 2016-17 simplifies and improves GAAP by: eliminating the presumption that a general partner should consolidate a limited partnership, eliminating the indefinite deferral of FASB Statement No. 167, thereby reducing the number of Variable Interest Entity (VIE) consolidation models from four to two (including the limited partnership consolidation model) and clarifying when fees paid to a decision maker should be a factor to include in the consolidation of VIEs. ASU 2015-02 is effective for periods beginning after December 15, 2015. ASU 2016-17 is effective for periods beginning after December 15, 2016. The adoption of these updates did not materially affect the Partnership's financial statements. Change in Accounting Principle In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), as amended by subsequent Accounting Standard Updates (collectively, “ASC 606”). The Partnership adopted ASC 606 during 2019 and applied the guidance on a retrospective basis. There was no impact as a result of the adoption of ASC 606 to recognize revenue on the financial statements of the Partnership as of and for the periods ended December 31, 2019 and 2018 as the reporting fee income is immaterial. In August 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update 2016-15 Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments. The Partnership adopted the update on a retrospective basis. The effect of the adoption was the application of an accounting policy election to classify distributions received from investees using the nature of the distribution approach. The Partnership classifies distributions from tax credit investments as returns on investment because the design of the local limited partnership is to generate tax credits and losses rather than income from operations. Application of the accounting policy election had no impact on the presentation in the statements of cash flows in the current or prior reporting periods.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:EquityMethodInvestmentsTextBlock contextRef="From2019-04-01to2019-12-31">

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> For the Nine Months Ended December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> For the Year Ended March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%; text-align: justify">Investments per balance sheet, beginning of period</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">666,713</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,406,121</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> Equity in losses of Local Limited Partnerships</td> <td> </td> <td> </td> <td style="text-align: right">(127,442</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(227,896</td> <td>)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Impairment loss</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(439,109</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(511,512</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Investments per balance sheet, end of period</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">100,162</td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">666,713</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:EquityMethodInvestmentsTextBlock>

<WNCVI13:ScheduleOfCombinedCondensedStatementsOfOperationsTableTextBlock contextRef="From2019-04-01to2019-12-31">

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2018</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%">Revenues</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 9%; border-bottom: black 1pt solid; text-align: right">210,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 9%; border-bottom: black 1pt solid; text-align: right">554,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Expenses:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Interest expense</td> <td> </td> <td> </td> <td style="text-align: right">24,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">116,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Depreciation and amortization</td> <td> </td> <td> </td> <td style="text-align: right">189,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">267,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Operating expenses</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">168,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">345,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> Total expenses</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">381,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">728,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Net loss</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(174,000</td> <td style="padding-bottom: 3pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net loss allocable to the Partnership</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(174,000</td> <td style="padding-bottom: 3pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net loss recorded by the Partnership</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(127,000</td> <td style="padding-bottom: 3pt">)</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">(171,000</td> <td style="padding-bottom: 3pt">)</td></tr> </table>

</WNCVI13:ScheduleOfCombinedCondensedStatementsOfOperationsTableTextBlock>

<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2019-04-01to2019-12-31">

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> December 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 76%; text-align: justify">Asset management fee payable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,423,742</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 9%; text-align: right">1,392,560</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Expense paid by the General Partner or an affiliate on behalf of the Partnership</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">84,044</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">40,350</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Total</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">1,507,786</td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1pt double">$</td> <td style="border-bottom: black 1pt double; text-align: right">1,432,910</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>

<WNCVI13:ImpairmentLossRelatedToInvestments contextRef="From2018-04-01to2018-12-31" unitRef="USD" decimals="0"> 511512 </WNCVI13:ImpairmentLossRelatedToInvestments>

<WNCVI13:ImpairmentLossRelatedToInvestments contextRef="From2019-04-01to2019-12-31" unitRef="USD" decimals="0"> 439109 </WNCVI13:ImpairmentLossRelatedToInvestments>

<WNCVI13:NetIncomeLossRecordedByPartnership contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -127000 </WNCVI13:NetIncomeLossRecordedByPartnership>

<WNCVI13:NetIncomeLossRecordedByPartnership contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -171000 </WNCVI13:NetIncomeLossRecordedByPartnership>

<WNCVI13:NetIncomeLossAllocableToGeneralPartners contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -171000 </WNCVI13:NetIncomeLossAllocableToGeneralPartners>

<WNCVI13:NetIncomeLossAllocableToGeneralPartners contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -174000 </WNCVI13:NetIncomeLossAllocableToGeneralPartners>

<WNCVI13:NetIncomeLossAttributableToParent contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -171000 </WNCVI13:NetIncomeLossAttributableToParent>

<WNCVI13:NetIncomeLossAttributableToParent contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> -174000 </WNCVI13:NetIncomeLossAttributableToParent>

<us-gaap:CostsAndExpenses contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 381000 </us-gaap:CostsAndExpenses>

<us-gaap:CostsAndExpenses contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 728000 </us-gaap:CostsAndExpenses>

<us-gaap:OperatingCostsAndExpenses contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 168000 </us-gaap:OperatingCostsAndExpenses>

<us-gaap:OperatingCostsAndExpenses contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 345000 </us-gaap:OperatingCostsAndExpenses>

<us-gaap:DepreciationAndAmortization contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 189000 </us-gaap:DepreciationAndAmortization>

<us-gaap:DepreciationAndAmortization contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 267000 </us-gaap:DepreciationAndAmortization>

<us-gaap:InterestExpense contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 24000 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 116000 </us-gaap:InterestExpense>

<us-gaap:InvestmentIncomeNet contextRef="From2019-04-01to2019-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 210000 </us-gaap:InvestmentIncomeNet>

<us-gaap:InvestmentIncomeNet contextRef="From2018-04-01to2018-12-31_custom_LocalLimitedPartnershipsMember" unitRef="USD" decimals="0"> 554000 </us-gaap:InvestmentIncomeNet>

<WNCVI13:OperatingExpenseReimbursements contextRef="From2018-04-01to2018-12-31" unitRef="USD" decimals="0"> 101270 </WNCVI13:OperatingExpenseReimbursements>

<WNCVI13:OperatingExpenseReimbursements contextRef="From2019-04-01to2019-12-31" unitRef="USD" decimals="0"> 0 </WNCVI13:OperatingExpenseReimbursements>

<us-gaap:IncreaseDecreaseInOtherOperatingAssets contextRef="From2018-04-01to2018-12-31" unitRef="USD" decimals="0"> 2000 </us-gaap:IncreaseDecreaseInOtherOperatingAssets>

<us-gaap:IncreaseDecreaseInOtherOperatingAssets contextRef="From2019-04-01to2019-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:IncreaseDecreaseInOtherOperatingAssets>

</xbrli:xbrl>

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Filing Submission 0001654954-20-001276 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

WNC Housing Tax Credit Fund VI, L.P., Series 13 – ‘10-Q’ for 12/31/19 – ‘EX-101.INS’

On: Monday, 2/10/20, at 4:35pm ET · For: 12/31/19 · Accession #: 1654954-20-1276 · File #: 0-52841

Previous ‘10-Q’: ‘10-Q’ on 11/12/19 for 9/30/19 · Next: ‘10-Q’ on 8/12/20 for 6/30/20 · Latest: ‘10-Q’ on 11/10/20 for 9/30/20

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.INS’ — XBRL Instance — wncvi13-20191231

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents