C. RELATED PARTIES	12 Months Ended
Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTIES	Pillar Income Asset Management, Inc. Commencing in February 2008, three publicly held entities needed a chief financial officer, Income Opportunity Realty Investors, Inc. (“IOT”), Transcontinental Realty Investors, Inc. (“TCI”) and American Realty Investors, Inc. (“ARL”) each of which have the same contractual advisor. Mr. Bertcher, is a certified public accountant and has a long history in their industry. New Concept made an arrangement with the contractual advisor whereby, in addition to his responsibilities to New Concept Mr. Bertcher would provide accounting and administrative services for the three entities. Mr. Bertcher is paid directly for such services by the contractual advisor. Beginning in 2011 Pillar became the contractual advisor to the three other publicly traded entities. In addition the relationship with Mr. Bertcher New Concept conducts business with Pillar whereby Pillar provided the Company with services including processing payroll, acquiring insurance and other administrative matters. The Company believes that by purchasing these services through certain large entities it can get lower costs and better service. Pillar does not charge the Company a fee for providing these services.

C. RELATED PARTIES

12 Months Ended

Dec. 31, 2017

Pillar Income Asset Management, Inc.

Commencing in February 2008, three publicly held entities needed a chief financial officer, Income Opportunity Realty Investors, Inc. (“IOT”), Transcontinental Realty Investors, Inc. (“TCI”) and American Realty Investors, Inc. (“ARL”) each of which have the same contractual advisor. Mr. Bertcher, is a certified public accountant and has a long history in their industry. New Concept made an arrangement with the contractual advisor whereby, in addition to his responsibilities to New Concept Mr. Bertcher would provide accounting and administrative services for the three entities. Mr. Bertcher is paid directly for such services by the contractual advisor.

Beginning in 2011 Pillar became the contractual advisor to the three other publicly traded entities. In addition the relationship with Mr. Bertcher New Concept conducts business with Pillar whereby Pillar provided the Company with services including processing payroll, acquiring insurance and other administrative matters. The Company believes that by purchasing these services through certain large entities it can get lower costs and better service. Pillar does not charge the Company a fee for providing these services.