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BCTC V Assignor Corp. – ‘10-Q’ for 6/30/22 – ‘XML’

On: Thursday, 8/11/22, at 10:54am ET · For: 6/30/22 · Accession #: 1410578-22-2252 · File #: 333-109898-01

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

 8/11/22  BCTC V Assignor Corp.             10-Q        6/30/22   22:521K                                   Toppan Merrill/FA2

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    141K 
 2: EX-31.A     Certification -- §302 - SOA'02                      HTML     15K 
 3: EX-31.B     Certification -- §302 - SOA'02                      HTML     15K 
 4: EX-32.A     Certification -- §906 - SOA'02                      HTML     12K 
 5: EX-32.B     Certification -- §906 - SOA'02                      HTML     12K 
11: R1          Document and Entity Information                     HTML     62K 
12: R2          Condensed Balance Sheets                            HTML     46K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     18K 
14: R4          Organization                                        HTML     13K 
15: R5          Investment in Limited Partnership                   HTML     13K 
16: R6          Subsequent Events                                   HTML     12K 
17: R7          Investment in Limited Partnership (Details)         HTML     13K 
20: XML         IDEA XML File -- Filing Summary                      XML     26K 
18: XML         XBRL Instance -- bctcv-20220630x10q_htm              XML     44K 
19: EXCEL       IDEA Workbook of Financial Reports                  XLSX     16K 
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10: EX-101.PRE  XBRL Presentations -- bctcv-20220630_pre             XML     75K 
 6: EX-101.SCH  XBRL Schema -- bctcv-20220630                        XSD     26K 
21: JSON        XBRL Instance as JSON Data -- MetaLinks               37±    52K 
22: ZIP         XBRL Zipped Folder -- 0001410578-22-002252-xbrl      Zip     44K

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NOTE A – ORGANIZATIONBCTC V Assignor Corp., a Delaware corporation (the “Corporation”), was organized on October 15, 2003 to act as the assignor limited partner of BF Garden Tax Credit Fund V L.P. (formerly known as Boston Capital Tax Credit Fund V L.P.), a Delaware limited partnership (the “Limited Partnership”), and does not engage in any other business. Units of beneficial interest in the limited partnership interest of the Corporation in the Limited Partnership have been assigned by the Corporation by means of beneficial assignee certificates (“BACs”) to investors and investors are entitled to all the rights and economic benefits of a limited partner of the Limited Partnership, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Limited Partnership. Effective as of December 15, 2020, BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”) replaced John P. Manning as the sole owner of the Corporation. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership (“BFIM”), replaced Boston Capital Partners II Corporation as the general partner of Companion, and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion.

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NOTE B - INVESTMENT IN LIMITED PARTNERSHIPOn October 15, 2003, the Corporation was admitted as the assignor limited partner in the Limited Partnership. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost.

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NOTE C - SUBSEQUENT EVENTSEvents that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Corporation through the date the financial statements were issued, and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

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Filing Submission 0001410578-22-002252 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

BCTC V Assignor Corp. – ‘10-Q’ for 6/30/22 – ‘XML’

On: Thursday, 8/11/22, at 10:54am ET · For: 6/30/22 · Accession #: 1410578-22-2252 · File #: 333-109898-01

Previous ‘10-Q’: ‘10-Q’ on 5/11/22 for 3/31/22 · Next: ‘10-Q’ on 11/10/22 for 9/30/22 · Latest: ‘10-Q’ on 11/9/23 for 9/30/23

Quarterly Report — Form 10-QFiling Table of Contents

‘XML’ — XBRL Instance — bctcv-20220630x10q_htm

This Document is an XBRL XML File.

Quarterly Report — Form 10-Q

Filing Table of Contents