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Company Name: WNC HOUSING TAX CREDIT FUND V LP SERIES 3
CIK: 943904
Phone: None
Fiscal Year End: None
Entity Type:
SIC: -
Category Type:
Entity Name: None
First Filing Date: 2011-08-19
Last Filing Date: 2013-11-12
SEC Filings
Start End Frame Filed ACCN Value View
2013-04-01 2013-06-30 CY2013Q2 2013-08-14 0001493152-13-001546 $ 17,946 View
2011-04-01 2011-06-30 CY2010Q2 2011-08-19 0001084067-11-000204 $ 18,000 View
2011-07-01 2011-09-30 CY2010Q3 2011-11-07 0001084067-11-000297 $ 18,000 View
2011-10-01 2011-12-31 CY2010Q4 2012-02-13 0001019687-12-000452 $ 18,000 View
2011-04-01 2012-03-31 CY2009 2012-06-14 0001493152-12-000616 $ 18,000 View
2012-04-01 2012-06-30 CY2011Q2 2012-08-22 0001493152-12-001094 $ 18,000 View
2012-07-01 2012-09-30 CY2011Q3 2012-11-21 0001493152-12-001797 $ 18,000 View
2012-10-01 2012-12-31 CY2012Q4 2013-02-13 0001493152-13-000250 $ 18,000 View
2012-04-01 2013-03-31 CY2012 2013-05-15 0001493152-13-000920 $ 17,946 View
2013-07-01 2013-09-30 CY2013Q3 2013-11-12 0001493152-13-002274 $ 17,946 View
SEC Facts By Type
Type Name Description View
us-gaap Allowance for Loan and Lease Losses, Recoveries of Bad Debts (Deprecated 2013-01-31) Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts. View
us-gaap Asset Management Costs (Deprecated 2018-01-31) The aggregate costs related to asset management during the reporting period. View
us-gaap Asset Management Fees (Deprecated 2013-01-31) Revenue recognized in the period for (1) performance (incentive) fees based on the investment results achieved for management of certain institutional accounts and hedge funds, (2) schedule-based fees earned for management of mutual funds and closed-end funds, based either on average daily net assets or on a combination of the average daily net assets and gross income, and (3) other investment management and advisory fees. View
us-gaap Assets Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. View
us-gaap Business Acquisition, Cost of Acquired Entity, Purchase Price (Deprecated 2013-01-31) The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition. View
us-gaap Capital Units, Value Value of capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies. View
us-gaap Cash Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. View
us-gaap Cash and Cash Equivalents, at Carrying Value Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. View
us-gaap Cash and Cash Equivalents, Period Increase (Decrease) Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes. View
us-gaap Cash Equivalents, at Carrying Value Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. View
us-gaap Cash, Period Increase (Decrease) Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes. View
us-gaap Depreciation, Depletion and Amortization The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. View
us-gaap Distribution Fees (Deprecated 2018-01-31) Amount of fees from providing distribution services, including but not limited to, marketing and selling fund shares, advertising, printing and mailing of prospectuses and sales literature to investors. View
us-gaap Due from Affiliates For an unclassified balance sheet, amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership. View
us-gaap Due to Related Parties Carrying amount as of the balance sheet date of obligations due all related parties. View
us-gaap Increase (Decrease) in Due to Related Parties The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. View
us-gaap Other Cost and Expense, Operating The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. View
us-gaap Partners' Capital Account, Contributions Total contributions made by each class of partners (i.e., general, limited and preferred partners). View
us-gaap Partners' Capital Account, Return of Capital Total change in each class of partners' capital accounts during the year due to the return of partner's capital. That is, excess distributions over earnings to partners. All partners include general, limited and preferred partners. View
us-gaap Partners' Capital Account, Units The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners. View
us-gaap Partners' Capital Account, Units, Acquisitions Change in the number of units for each class of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. View
us-gaap Partners' Capital Account, Units, Sale of Units Total units issued during the year due to the sale of units. All partners include general, limited and preferred partners. View
us-gaap Partners' Capital Account, Units, Sold in Public Offering The number of units sold in a public offering of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners. View
dei Entity Common Stock, Shares Outstanding Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument. View
dei Entity Public Float The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter. View
us-gaap Accrued Liabilities Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. View
us-gaap Costs and Expenses Total costs of sales and operating expenses for the period. View
us-gaap Equity Method Investment, Realized Gain (Loss) on Disposal Amount of gain (loss) on sale or disposal of an equity method investment. View
us-gaap Gain (Loss) on Disposition of Property (Deprecated 2013-01-31) The gains (losses) included in results of operations resulting from the sale or disposal of property, plant and equipment, which do not qualify for treatment as discontinued operations. This item does not include any gain (loss) recognized on the sale of oil and gas property or timber property. View
us-gaap Gain (Loss) on Sale of Properties The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. View
us-gaap General Partners' Capital Account The amount of the general partner's ownership interest. View
us-gaap Income (Loss) Attributable to Parent, before Tax Amount, before tax, of income (loss) attributable to parent. Includes, but is not limited to, income (loss) from continuing operations, discontinued operations and equity method investments. View
us-gaap Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net Amount of income (loss) from continuing operations, nonoperating income (expense) and income (loss) from equity method investments, before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of interest income (expense). View
us-gaap Income Taxes Paid The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income. View
us-gaap Income Taxes Paid, Net The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. View
us-gaap Increase (Decrease) in Accrued Liabilities The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid. View
us-gaap Partners' Capital Account, Public Sale of Units Monetary value of the issuance of new units of limited partnership interest in a public offering. View
us-gaap Increase (Decrease) in Other Operating Assets Amount of increase (decrease) in operating assets classified as other. View
us-gaap Interest Expense Amount of the cost of borrowed funds accounted for as interest expense. View
us-gaap Investment Income, Interest Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. View
us-gaap Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures Amount of investment in equity method investee and investment in and advance to affiliate. View
us-gaap Liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. View
us-gaap Liabilities and Equity Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. View
us-gaap Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP). View
us-gaap Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest Percentage investment held by members or limited partners of limited liability company (LLC) or limited partnership (LP). View
us-gaap Limited Partners' Capital Account The amount of the limited partners' ownership interests. View
us-gaap Limited Partners' Capital Account, Units Authorized The number of limited partner units authorized to be issued. View
us-gaap Limited Partners' Capital Account, Units Issued The number of limited partner units issued. View
us-gaap Limited Partners' Capital Account, Units Outstanding The number of limited partner units outstanding. View
us-gaap Net Cash Provided by (Used in) Financing Activities Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. View
us-gaap Net Cash Provided by (Used in) Investing Activities Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. View
us-gaap Net Cash Provided by (Used in) Operating Activities Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. View
us-gaap Net Income (Loss) Attributable to Parent The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. View
us-gaap Net Income (Loss) Allocated to General Partners Aggregate amount of net income allocated to general partners. View
us-gaap Net Income (Loss) Allocated to Limited Partners Aggregate amount of net income allocated to limited partners. View
us-gaap Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic, Net of Tax Net income (loss) allocated to each outstanding limited partnership and general partnership unit. View
us-gaap Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic (Deprecated 2013-01-31) Net income (loss) allocated to each outstanding limited partnership unit. View
us-gaap Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic, Net of Tax Per unit of ownership amount after tax of income (loss) available to outstanding limited partnership (LP) unit-holder. View
us-gaap Operating Costs and Expenses Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Excludes Selling, General and Administrative Expense. View
us-gaap Operating Expenses Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. View
us-gaap Operating Income (Loss) The net result for the period of deducting operating expenses from operating revenues. View
us-gaap Other Assets Amount of assets classified as other. View
us-gaap Partners' Capital The amount of ownership interest of different classes of partners in limited partnership. View
us-gaap Payments for Advance to Affiliate The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity). View
us-gaap Payments for (Proceeds from) Real Estate Partnership Investment, Net The net cash inflow or outflow from the sale or purchase of and distributions from real estate partnership investment during the period. View
us-gaap Proceeds from Partnership Contribution The cash inflow from the capital received in cash from a partner in a partnership during the period. View
us-gaap Proceeds from Sale of Equity Method Investments The cash inflow associated with the sale of equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. View
us-gaap Proceeds from Sale of Interest in Partnership Unit The proceeds from the sale of an interest in a unit of partnership. View
us-gaap Proceeds from Sale of Investment Projects The cash inflow from the sale of investment projects held by an entity in hopes of getting a future return or interest from it. View
us-gaap Proceeds from Sale of Other Real Estate Held-for-investment The cash inflow associated with the sale of other real estate held for investment not otherwise defined in the taxonomy. View
us-gaap Professional and Contract Services Expense Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. View
us-gaap Professional Fees A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. View
us-gaap Accounts Receivable, Credit Loss Expense (Reversal) Amount of expense (reversal of expense) for expected credit loss on accounts receivable. View
us-gaap Recovery of Direct Costs Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred. View
us-gaap Revenue from Related Parties Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates. View
us-gaap Revenues Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). View
us-gaap Revenue, Net (Deprecated 2018-01-31) Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts. View
us-gaap Weighted Average Limited Partnership Units Outstanding, Basic Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. View
Chart of Accounts => Accounts
Name View
Cash and Cash Equivalents, at Carrying Value View
Cash and Cash Equivalents, Period Increase (Decrease) View
Cash Equivalents, at Carrying Value View
Cash, Period Increase (Decrease) View
Costs and Expenses View
Depreciation, Depletion and Amortization View
Distribution Fees (Deprecated 2018-01-31) View
Due from Affiliates View
Due to Related Parties View
Gain (Loss) on Disposition of Property (Deprecated 2013-01-31) View
Other Assets View
Other Cost and Expense, Operating View
Partners' Capital View
Partners' Capital Account, Contributions View
Partners' Capital Account, Public Sale of Units View
Partners' Capital Account, Return of Capital View
Partners' Capital Account, Units View
Partners' Capital Account, Units, Acquisitions View
Partners' Capital Account, Units, Sale of Units View
Partners' Capital Account, Units, Sold in Public Offering View
Payments for Advance to Affiliate View
Accrued Liabilities View
Allowance for Loan and Lease Losses, Recoveries of Bad Debts (Deprecated 2013-01-31) View
Asset Management Costs (Deprecated 2018-01-31) View
Asset Management Fees (Deprecated 2013-01-31) View
Assets View
Business Acquisition, Cost of Acquired Entity, Purchase Price (Deprecated 2013-01-31) View
Capital Units, Value View
Cash View
Equity Method Investment, Realized Gain (Loss) on Disposal View
Gain (Loss) on Sale of Properties View
General Partners' Capital Account View
Income (Loss) Attributable to Parent, before Tax View
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net View
Income Taxes Paid View
Income Taxes Paid, Net View
Increase (Decrease) in Accrued Liabilities View
Increase (Decrease) in Due to Related Parties View
Increase (Decrease) in Other Operating Assets View
Interest Expense View
Investment Income, Interest View
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures View
Liabilities View
Liabilities and Equity View
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest View
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest View
Limited Partners' Capital Account View
Limited Partners' Capital Account, Units Authorized View
Limited Partners' Capital Account, Units Issued View
Limited Partners' Capital Account, Units Outstanding View
Net Cash Provided by (Used in) Financing Activities View
Net Cash Provided by (Used in) Investing Activities View
Net Cash Provided by (Used in) Operating Activities View
Net Income (Loss) Attributable to Parent View
Net Income (Loss) Allocated to General Partners View
Net Income (Loss) Allocated to Limited Partners View
Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic, Net of Tax View
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic (Deprecated 2013-01-31) View
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic, Net of Tax View
Operating Costs and Expenses View
Operating Expenses View
Operating Income (Loss) View
Payments for (Proceeds from) Real Estate Partnership Investment, Net View
Proceeds from Partnership Contribution View
Proceeds from Sale of Equity Method Investments View
Proceeds from Sale of Interest in Partnership Unit View
Proceeds from Sale of Investment Projects View
Proceeds from Sale of Other Real Estate Held-for-investment View
Professional and Contract Services Expense View
Professional Fees View
Accounts Receivable, Credit Loss Expense (Reversal) View
Recovery of Direct Costs View
Revenue from Related Parties View
Revenues View
Revenue, Net (Deprecated 2018-01-31) View
Weighted Average Limited Partnership Units Outstanding, Basic View