0000743366-12-000014.txt : 20121123 0000743366-12-000014.hdr.sgml : 20121122 20121121202632 ACCESSION NUMBER: 0000743366-12-000014 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 7 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121123 DATE AS OF CHANGE: 20121121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DSI REALTY INCOME FUND VIII CENTRAL INDEX KEY: 0000743366 STANDARD INDUSTRIAL CLASSIFICATION: LESSORS OF REAL PROPERTY, NEC [6519] IRS NUMBER: 950050204 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 002-90168 FILM NUMBER: 121222259 BUSINESS ADDRESS: STREET 1: 3701 LONG BEACH BLVD STREET 2: C/O DSI PROPERTIES INC CITY: LONG BEACH STATE: CA ZIP: 90807 BUSINESS PHONE: 3105957711 MAIL ADDRESS: STREET 1: 3701 LONG BEACH BLVD CITY: LONG BEACH STATE: CA ZIP: 90807 10-Q/A 1 dsi00810qaq32012.htm

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[x] Quarterly Report Pursuant to Section 13 or 15 (d) of the Securities and Exchange Act of 1934

For the quarterly period ended September 30, 2012

[ ] Transition report pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ________________ to _______________

Commission File No. 2-68926.

DSI REALTY INCOME FUND IX

a California Limited Partnership

California		33-0103989
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

6700 E. Pacific Coast Hwy., Long Beach, California 90803

(Address of principal executive offices)

Registrant’s telephone number, including area code (562) 493-8881

Indicate by check mark whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Date File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

The issuer is a limited partnership. All 24,000 limited partnership units originally sold for $500.00 per unit. There is no trading market for the limited partnership units.

Certain statements contained in this discussion or elsewhere in this report may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 and Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Words and phrases such as “expects”, “anticipates”, “intends”, “plans”, “believes”, “seeks”, “estimates”, “designed to achieve”, variations of such words and similar expressions are intended to identify such forward-looking statements, which generally are not historical in nature. All statements that address operating performance, events or developments that we expect or anticipate will occur in the future – including statements relating to rent and occupancy growth, general conditions in the geographic areas where we operate – are forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict.

Although we believe the expectations reflected in any forward-looking statements are based on reasonable assumptions, we can give no assurance that our expectations will be attained and therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements. Many of the factors that may affect outcomes and results are beyond our ability to control.

EXPLANATORY NOTE

The sole purpose of this amendment to the Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2012, originally filed by the Registrant with the Securities and Exchange Commission on November 14, 2012 (the “Original Form 10-Q”), is to furnish the exhibits required by Item 601(b)(101) (Interactive Data File) of Regulation S-K, which are being furnished within 30 days of the filing of the Original Form 10-Q, as permitted by Rule 405(a)(2)(ii) of Regulation S-T.

No other changes have been made to the Original Form 10-Q and the Original Form 10-Q has not been modified or updated to reflect events occurring subsequent to its original filing date.

ITEM 6. EXHIBITS

(a) Exhibits

31.1 Rule 13a-14(a)/15d-14(a) Certification: Principal Executive Officer*
31.2 Rule 13a-14(a)/15d-14(a) Certification: Principal Financial Officer*
32.1 Section 1350 Certification: Principal Executive Officer*
32.2 Section 1350 Certification: Principal Financial Officer*
101.INS XBRL Instance Document**
101.SCH XBRL Taxonomy Extension Schema Document**
101.CAL XBRL Taxonomy Extension Calculation Linkbase Document**
101.DEF XBRL Taxonomy Extension Definition Linkbase Document**
101.LAB XBRL Taxonomy Extension Label Linkbase Document**
101.PRE XBRL Taxonomy Extension Presentation Linkbase Document**

Previously filed or furnished as an exhibit to the Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2012.

Furnished with this Amendment No. 1. Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

DSI REALTY INCOME FUND IX,
a California Limited Partnership
by: DSI Properties, Inc., a California Corporation, as General Partner

By: /s/ ROBERT J. CONWAY

Dated: November 21, 2012

ROBERT J. CONWAY, President
(Chief Executive Officer and Director)

By: /s/ RICHARD P. CONWAY

Dated: November 21, 2012

RICHARD P. CONWAY, Executive Vice President
(Chief Financial Officer and Director)

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Registrant, DSI Realty Income Fund VIII (the "Partnership") is a publicly-held limited partnership organized under the California Uniform Limited Partnership Act pursuant to a Certificate and Agreement of Limited Partnership (hereinafter referred to as "Agreement") dated November 28, 1983 and restated April 23, 1984. The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC. DSI Properties, Inc. is an affiliate of Diversified Securities, Inc., a wholly-owned subsidiary of DSI Financial, Inc. The General Partners provide similar services to other partnerships. Through its public offering of Limited Partnership Units, the Partnership sold twenty-four thousand (24,000) units of limited partnership interests, aggregating Twelve Million ($12,000,000). The General Partners have retained a one percent (1%) interest in all profits, losses and distributions (subject to certain conditions), without making any capital contribution to the Partnership. The General Partners are not required to make any capital contributions to the Partnership in the future. The Partnership has acquired mini-storage facilities located in Stockton, El Centro, Huntington Beach, and Lompoc, California. The Partnership has entered into a Joint venture with DSI Realty Income Fund IX, through which the Partnership has a 30% interest in a mini-storage facility in Aurora, Colorado (Under the terms of the joint venture agreement, the Partnership is entitled 30% of the profits and losses of the venture and owns 30% of the mini-storage as a tenant in common with DSI Realty Income Fund IX, which has the remaining 70% interest in the joint venture. The Partnership accounts for its investment in the real estate joint venture under the equity method of accounting.) All facilities were acquired from Dahn Corporation ("Dahn"). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.   The accompanying unaudited interim financial statements have been prepared by the Partnership's management in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in conjunction with the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments of a normal and recurring nature which are considered necessary for a fair presentation of the results for the interim periods presented. However, the results of operations for the interim periods are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. These unaudited interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Partnership's annual report on Form 10-K for the year ended December 31, 2011. Significant Accounting Policies The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the nine months ended September 30, 2012 and 2011 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of September 30, 2012 and December 31, 2011, accumulated other comprehensive income was $0.   ASC 825-10 (formerly SFAS 107, Disclosures about Fair Value of Financial Instruments) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. The Partnership considers the carrying amount of cash, accounts receivable, other receivables, accounts payable and accrued liabilities, to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization.   Recent Accounting Pronouncements   In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities, which requires companies to disclose information about financial instruments that have been offset and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial statements. Companies will be required to provide both net (offset amounts) and gross information in the notes to the financial statements for relevant assets and liabilities that are offset. This standard will be effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. The Partnership does not expect the adoption of the standard update to impact its financial position or results of operations, as it only requires additional disclosure in the Partners financial statements.   In May 2011, the FASB issued Accounting Standards Update 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. The new guidance results in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between U.S. GAAP and International Financial Reporting Standards. While many of the amendments to U.S. GAAP are not expected to have a significant effect on practice, the new guidance changes some fair value measurement principles and disclosure requirements. This new guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The adoption of the standard update does not have a significant impact on its financial position or results of operations.

Events subsequent to September 30, 2012, have been evaluated through the date these unaudited interim financial statements were issued to determine whether they should be disclosed to keep the unaudited interim financial statements from being misleading. Management found no subsequent events that should be disclosed.

Properties owned by the Partnership are all mini-storage facilities. Depreciation is calculated using the straight-line method over the estimated useful life of 20 years. Property under capital leases is amortized over the lives of the respective leases. The total cost of property and accumulated depreciation at September 30, 2012 and December 31, 2011 were as follows: <table cellspacing="0" cellpadding="0" style="font: 10pt Tahoma, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 50%; padding: 5.25pt"> </td> <td style="width: 25%; padding: 5.25pt; font-weight: bold; text-align: right">September 30, 2012</td> <td style="width: 25%; padding: 5.25pt; font-weight: bold; text-align: right">December 31, 2011</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Land</td> <td style="padding: 5.25pt; text-align: right">$ 1,969,877</td> <td style="padding: 5.25pt; text-align: right">$ 1,969,877</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Buildings and improvements</td> <td style="padding: 5.25pt; text-align: right">6,151,373</td> <td style="padding: 5.25pt; text-align: right">6,130,185</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Rental trucks under capital leases</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">70,047</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">70,047</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt; font-weight: bold">Total</td> <td style="padding: 5.25pt; font-weight: bold; text-align: right">8,191,297</td> <td style="padding: 5.25pt; font-weight: bold; text-align: right">8,170,109</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Less accumulated depreciation</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">(6,170,058)</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">(6,157,053)</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt; font-weight: bold">Property - net</td> <td style="padding: 5.25pt; font-weight: bold; text-decoration: underline; text-underline-style: double; text-align: right">$ 2,021,240 </td> <td style="padding: 5.25pt; font-weight: bold; text-decoration: underline; text-underline-style: double; text-align: right">$2,013,056</td></tr> </table>

The Partnership has entered into a management agreement with Dahn to operate its mini-storage facilities. The management agreement provides for a management fee equal to 5% of gross revenue from operations, which is defined as the entire amount of all receipts from the renting or leasing of storage compartments and sale of locks. The management agreement is renewable annually. Dahn earned management fees equal to $67,311 and $67,465, for the nine month periods ended September 30, 2012 and 2011, respectively. Amounts payable to Dahn at September 30, 2012 and December 31, 2011 were $7,672 and $7,570, respectively.   Beginning in July 2011, the General Partner, DSI Properties, Inc. performs all tax related work with respect to the Partnership. These services are paid monthly in the amount of $3,685. Tax fees paid to DSI Properties, Inc. for the nine month period ended September 30, 2012 and 2011 were $33,165 and $11,055, respectively.

Under the Agreement of Limited Partnership, the general partners are to be allocated 1% of the net profits or losses from operations, and the limited partners are to be allocated the balance of the net profits or losses from operations in proportion to their limited partnership interests. The general partners are also entitled to receive a percentage, based on a predetermined formula, of any cash distribution from the sale, other disposition, or refinancing of the project.   In addition, the general partners are entitled to receive an incentive management fee for supervising the operations of the Partnership. The fee is to be paid in an amount equal to 9% per annum of the cash available for distribution on a cumulative basis, calculated as cash generated from operations less capital expenditures.

Net income per limited partnership unit is calculated by dividing the net income allocated to the limited partners by the number of limited partnership units outstanding during the period.

Registrant, DSI Realty Income Fund VIII (the "Partnership") is a publicly-held limited partnership organized under the California Uniform Limited Partnership Act pursuant to a Certificate and Agreement of Limited Partnership (hereinafter referred to as "Agreement") dated November 28, 1983 and restated April 23, 1984. The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC. DSI Properties, Inc. is an affiliate of Diversified Securities, Inc., a wholly-owned subsidiary of DSI Financial, Inc. The General Partners provide similar services to other partnerships. Through its public offering of Limited Partnership Units, the Partnership sold twenty-four thousand (24.000) units of limited partnership interests, aggregating Twelve Million ($12,000,000). The General Partners have retained a one percent (1%) interest in all profits, losses and distributions (subject to certain conditions), without making any capital contribution to the Partnership. The General Partners are not required to make any capital contributions to the Partnership in the future. The Partnership has acquired mini-storage facilites located in Stockton, El Centro, Huntington Beach, and Lompoc, California. The Partnership has entered into a Joint venuture with DSI Realty Income Fund IX, through which the Partnership has a 30% interest in a mini-storage facility in Aurora, Colorado (Under the terms of the joint venture agreement, the Partnership is entitled 30% of the profits and losses of the venture and owns 30% of the mini-storage as a tenant in common with DSI Realty Income Func IX, which has the remaining 70% interest in the joint venture. The Partnership accounts for its investment in the real estate joint venture under the equity method of accounting.) All facilities were acquired from Dahn Corporation ("Dahn"). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.

The accompanying unaudited interim financial statements have been prepared by the Partnership's management in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in conjunction with the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments of a normal and recurring nature which are considered necessary for a fair presentation of the results for the interim periods presented. However, the results of operations for the interim periods are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. These unaudited interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Partnership's annual report on Form 10-K for the year ended December 31, 2011.

The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the six months ended June 30, 2012 and 2011 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2012 and December 31, 2011, accumulated other comprehensive income was $0.

ASC 825-10 (formerly SFAS 107, Disclosures about Fair Value of Financial Instruments) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. The Partnership considers the carrying amount of cash, accounts receivable, other receivables, accounts payable and accrued liabilities, to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization.   Recent Accounting Pronouncements In May 2011, the FASB issued Accounting Standards Update 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. The new guidance results in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between U.S. GAAP and International Financial Reporting Standards. While many of the amendments to U.S. GAAP are not expected to have a significant effect on practice, the new guidance changes some fair value measurement principles and disclosure requirements. This new guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The adoption of the standard update does not have a significant impact on its financial position or results of operations.

<table cellspacing="0" cellpadding="0" style="font: 10pt Tahoma, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 50%; padding: 5.25pt"> </td> <td style="width: 25%; padding: 5.25pt; font-weight: bold; text-align: right">September 30, 2012</td> <td style="width: 25%; padding: 5.25pt; font-weight: bold; text-align: right">December 31, 2011</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Land</td> <td style="padding: 5.25pt; text-align: right">$ 1,969,877</td> <td style="padding: 5.25pt; text-align: right"> $ 1,969,877</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Buildings and improvements</td> <td style="padding: 5.25pt; text-align: right">6,151,373</td> <td style="padding: 5.25pt; text-align: right">6,130,185</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Rental trucks under capital leases</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">70,047</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">70,047</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt; font-weight: bold">Total</td> <td style="padding: 5.25pt; font-weight: bold; text-align: right">8,191,297</td> <td style="padding: 5.25pt; font-weight: bold; text-align: right">8,170,109</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt">Less accumulated depreciation</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">(6,170,058)</td> <td style="padding: 5.25pt; text-decoration: underline; text-align: right">(6,157,053)</td></tr> <tr style="vertical-align: top"> <td style="padding: 5.25pt; font-weight: bold">Property - net</td> <td style="padding: 5.25pt; font-weight: bold; text-decoration: underline; text-underline-style: double; text-align: right">$ 2,021,240</td> <td style="padding: 5.25pt; font-weight: bold; text-decoration: underline; text-underline-style: double; text-align: right">$2,013,056</td></tr> </table>

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In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities, which requires companies to disclose information about financial instruments that have been offset and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial statements. Companies will be required to provide both net (offset amounts) and gross information in the notes to the financial statements for relevant assets and liabilities that are offset. This standard will be effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. The Partnership does not expect the adoption of the standard update to impact its financial position or results of operations, as it only requires additional disclosure in the Partners financial statements.

Related Party Transactions	9 Months Ended
Sep. 30, 2012
Notes to Financial Statements
Related Party Transactions	The Partnership has entered into a management agreement with Dahn to operate its mini-storage facilities. The management agreement provides for a management fee equal to 5% of gross revenue from operations, which is defined as the entire amount of all receipts from the renting or leasing of storage compartments and sale of locks. The management agreement is renewable annually. Dahn earned management fees equal to $67,311 and $67,465, for the nine month periods ended September 30, 2012 and 2011, respectively. Amounts payable to Dahn at September 30, 2012 and December 31, 2011 were $7,672 and $7,570, respectively. Beginning in July 2011, the General Partner, DSI Properties, Inc. performs all tax related work with respect to the Partnership. These services are paid monthly in the amount of $3,685. Tax fees paid to DSI Properties, Inc. for the nine month period ended September 30, 2012 and 2011 were $33,165 and $11,055, respectively.

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Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS: Cash & Equivalents Property Net Investment in Joint Venture Uncollected Rental Revenue Prepaid Advertising Other Assets TOTAL LIABILITIES AND PARTNERS' EQUITY LIABILITIES: Distribution due to Partners Incentive Management Fee Liability Property Management Fee Liability Deferred Income Accrued Expenses Other Liabilities Total Liabilities PARTNERS' EQUITY: General Partners Limited Partners Total Partners' Equity TOTAL Income Statement [Abstract] REVENUES: Self-storage rental income Ancillary operating revenue Interest and other income TOTAL EXPENSES: Depreciation Operating General and administrative General partners' incentive management fee Property management fee Total INCOME BEFORE EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: NET INCOME AGGREGATE INCOME ALLOCATED TO: General partners Limited partners TOTAL Weighted average limited partnership units outstanding NET INCOME ATTRIBUTABLE TO THE PARTNERSHIP PER LIMITED PARTNERSHIP UNIT Statement [Table] Statement [Line Items] BALANCE, Beginning IncomeLossAttributableToParent Distributions BALANCE, Ending Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Net income attributable to the Partnership Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Equity in earnings of real estate joint ventures Distributions from real estate joint ventures Changes in assets and liabilities: Other assets Incentive management fee payable to General Partners Property management fees payable Customer deposits and other liabilities Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Additions to property Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES: Distributions to partners Net cash used in financing activities NET iNCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS AT END OF PERIOD SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid for interest NON CASH INVESTING AND FINANCING ACTIVITIES: Distributions due partners included in partners' equity Notes to Financial Statements General Subsequent Events Property Related Party Transactions Allocations of Profits and Losses Net Income Per Limited Partnsership Unit Nature of Operations Comparability to Prior Year Data Comprehensive Income Fair Value Disclosures Balance Sheet Offsets Summary of Property and Equipment General Partner Percentage General Partner Incentive Fee Limited Partnership Units Outstanding Public Float General Partner Percent Ownership Percentage Management Fee Percentage Management Fee Payable To Dahn Monthly Tax Fee to General Partner Property, net Land Buildings and improvements Rental trucks under capital leases Total Less accumulated depreciation Property - net Assets Liabilities Limited Partners' Capital Account Partners' Capital Liabilities and Equity Revenues Operating Expenses Net Income (Loss), Including Portion Attributable to Noncontrolling Interest Net Income (Loss) Attributable to Parent Depreciation [Default Label] Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, Period Increase (Decrease) Limited Partners' Capital Account, Units Outstanding Property, Plant and Equipment, Gross EX-101.PRE 7 divse-20120930_pre.xml XBRL PRESENTATION FILE XML 8 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; 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Related Party Transactions
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Related Party Transactions

The Partnership has entered into a management agreement with Dahn to operate its mini-storage facilities. The management agreement provides for a management fee equal to 5% of gross revenue from operations, which is defined as the entire amount of all receipts from the renting or leasing of storage compartments and sale of locks. The management agreement is renewable annually. Dahn earned management fees equal to $67,311 and $67,465, for the nine month periods ended September 30, 2012 and 2011, respectively. Amounts payable to Dahn at September 30, 2012 and December 31, 2011 were $7,672 and $7,570, respectively.

Beginning in July 2011, the General Partner, DSI Properties, Inc. performs all tax related work with respect to the Partnership. These services are paid monthly in the amount of $3,685. Tax fees paid to DSI Properties, Inc. for the nine month period ended September 30, 2012 and 2011 were $33,165 and $11,055, respectively.

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The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Property
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Property

Properties owned by the Partnership are all mini-storage facilities. Depreciation is calculated using the straight-line method over the estimated useful life of 20 years. Property under capital leases is amortized over the lives of the respective leases. The total cost of property and accumulated depreciation at September 30, 2012 and December 31, 2011 were as follows:

September 30, 2012 December 31, 2011

Land $ 1,969,877 $ 1,969,877

Buildings and improvements 6,151,373 6,130,185

Rental trucks under capital leases 70,047 70,047

Total 8,191,297 8,170,109

Less accumulated depreciation (6,170,058) (6,157,053)

Property - net $ 2,021,240 $2,013,056

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Balance Sheets (Unaudited) (USD $)

Sep. 30, 2012

Dec. 31, 2011

ASSETS:

Cash & Equivalents $ 458,627 $ 392,610

Property Net 2,021,240 2,013,056

Investment in Joint Venture 195,995 192,874

Uncollected Rental Revenue 118,067 99,553

Prepaid Advertising 0 3,413

Other Assets 14,499 14,500

TOTAL 2,808,428 2,716,006

LIABILITIES:

Distribution due to Partners 181,818 181,818

Incentive Management Fee Liability 28,986 6,605

Property Management Fee Liability 7,672 7,570

Deferred Income 37,066 39,880

Accrued Expenses 25,484 25,717

Other Liabilities 42,127 17,149

Total Liabilities 323,153 278,739

PARTNERS' EQUITY:

General Partners (79,715) (80,195)

Limited Partners 2,564,990 2,517,462

Total Partners' Equity 2,485,275 2,437,267

TOTAL $ 2,808,428 $ 2,716,006

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General
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

General

Registrant, DSI Realty Income Fund VIII (the "Partnership") is a publicly-held limited partnership organized under the California Uniform Limited Partnership Act pursuant to a Certificate and Agreement of Limited Partnership (hereinafter referred to as "Agreement") dated November 28, 1983 and restated April 23, 1984. The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC.

DSI Properties, Inc. is an affiliate of Diversified Securities, Inc., a wholly-owned subsidiary of DSI Financial, Inc. The General Partners provide similar services to other partnerships. Through its public offering of Limited Partnership Units, the Partnership sold twenty-four thousand (24,000) units of limited partnership interests, aggregating Twelve Million ($12,000,000). The General Partners have retained a one percent (1%) interest in all profits, losses and distributions (subject to certain conditions), without making any capital contribution to the Partnership. The General Partners are not required to make any capital contributions to the Partnership in the future.

The Partnership has acquired mini-storage facilities located in Stockton, El Centro, Huntington Beach, and Lompoc, California. The Partnership has entered into a Joint venture with DSI Realty Income Fund IX, through which the Partnership has a 30% interest in a mini-storage facility in Aurora, Colorado (Under the terms of the joint venture agreement, the Partnership is entitled 30% of the profits and losses of the venture and owns 30% of the mini-storage as a tenant in common with DSI Realty Income Fund IX, which has the remaining 70% interest in the joint venture. The Partnership accounts for its investment in the real estate joint venture under the equity method of accounting.) All facilities were acquired from Dahn Corporation ("Dahn"). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.

The accompanying unaudited interim financial statements have been prepared by the Partnership's management in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in conjunction with the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments of a normal and recurring nature which are considered necessary for a fair presentation of the results for the interim periods presented. However, the results of operations for the interim periods are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. These unaudited interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Partnership's annual report on Form 10-K for the year ended December 31, 2011.

Significant Accounting Policies

The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the nine months ended September 30, 2012 and 2011 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of September 30, 2012 and December 31, 2011, accumulated other comprehensive income was $0.

ASC 825-10 (formerly SFAS 107, “Disclosures about Fair Value of Financial Instruments”) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. The Partnership considers the carrying amount of cash, accounts receivable, other receivables, accounts payable and accrued liabilities, to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization.

Recent Accounting Pronouncements

In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities, which requires companies to disclose information about financial instruments that have been offset and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial statements. Companies will be required to provide both net (offset amounts) and gross information in the notes to the financial statements for relevant assets and liabilities that are offset. This standard will be effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. The Partnership does not expect the adoption of the standard update to impact its financial position or results of operations, as it only requires additional disclosure in the Partner’s financial statements.

In May 2011, the FASB issued Accounting Standards Update 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. The new guidance results in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between U.S. GAAP and International Financial Reporting Standards. While many of the amendments to U.S. GAAP are not expected to have a significant effect on practice, the new guidance changes some fair value measurement principles and disclosure requirements. This new guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The adoption of the standard update does not have a significant impact on its financial position or results of operations.

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Subsequent Events
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Subsequent Events

Events subsequent to September 30, 2012, have been evaluated through the date these unaudited interim financial statements were issued to determine whether they should be disclosed to keep the unaudited interim financial statements from being misleading. Management found no subsequent events that should be disclosed.

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Statements of Income (Unaudited) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

REVENUES:

Self-storage rental income $ 431,547 $ 443,712 $ 1,260,385 $ 1,278,001

Ancillary operating revenue 42,996 41,803 126,182 117,239

Interest and other income 0 36 12 135

TOTAL 474,543 485,551 1,386,579 1,395,375

EXPENSES:

Depreciation 4,113 5,108 13,004 11,961

Operating 176,665 165,196 503,605 492,434

General and administrative 61,643 58,845 207,344 213,558

General partners' incentive management fee 22,965 26,357 57,724 64,269

Property management fee 21,768 22,345 67,311 67,465

Total 287,154 277,851 848,988 849,687

INCOME BEFORE EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: 187,389 207,700 537,591 545,688

EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: (23,380) (20,082) (59,521) (50,130)

NET INCOME 210,769 227,782 597,112 595,818

AGGREGATE INCOME ALLOCATED TO:

General partners 2,108 2,278 5,971 5,958

Limited partners 208,661 225,504 591,141 589,860

TOTAL $ 210,769 $ 227,782 $ 597,112 $ 595,818

Weighted average limited partnership units outstanding 24,000 24,000 24,000 24,000

NET INCOME ATTRIBUTABLE TO THE PARTNERSHIP PER LIMITED PARTNERSHIP UNIT $ 8.69 $ 9.40 $ 24.63 $ 24.58

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General (Policies)
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Nature of Operations
Registrant, DSI Realty Income Fund VIII (the "Partnership") is a publicly-held limited partnership organized under the California Uniform Limited Partnership Act pursuant to a Certificate and Agreement of Limited Partnership (hereinafter referred to as "Agreement") dated November 28, 1983 and restated April 23, 1984. The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC.

DSI Properties, Inc. is an affiliate of Diversified Securities, Inc., a wholly-owned subsidiary of DSI Financial, Inc. The General Partners provide similar services to other partnerships. Through its public offering of Limited Partnership Units, the Partnership sold twenty-four thousand (24.000) units of limited partnership interests, aggregating Twelve Million ($12,000,000). The General Partners have retained a one percent (1%) interest in all profits, losses and distributions (subject to certain conditions), without making any capital contribution to the Partnership. The General Partners are not required to make any capital contributions to the Partnership in the future.

The Partnership has acquired mini-storage facilites located in Stockton, El Centro, Huntington Beach, and Lompoc, California. The Partnership has entered into a Joint venuture with DSI Realty Income Fund IX, through which the Partnership has a 30% interest in a mini-storage facility in Aurora, Colorado (Under the terms of the joint venture agreement, the Partnership is entitled 30% of the profits and losses of the venture and owns 30% of the mini-storage as a tenant in common with DSI Realty Income Func IX, which has the remaining 70% interest in the joint venture. The Partnership accounts for its investment in the real estate joint venture under the equity method of accounting.) All facilities were acquired from Dahn Corporation ("Dahn"). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.

Comparability to Prior Year Data
The accompanying unaudited interim financial statements have been prepared by the Partnership's management in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in conjunction with the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments of a normal and recurring nature which are considered necessary for a fair presentation of the results for the interim periods presented. However, the results of operations for the interim periods are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. These unaudited interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Partnership's annual report on Form 10-K for the year ended December 31, 2011.

Comprehensive Income
The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the six months ended June 30, 2012 and 2011 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2012 and December 31, 2011, accumulated other comprehensive income was $0.

Fair Value Disclosures
ASC 825-10 (formerly SFAS 107, “Disclosures about Fair Value of Financial Instruments”) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. The Partnership considers the carrying amount of cash, accounts receivable, other receivables, accounts payable and accrued liabilities, to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization.

Recent Accounting Pronouncements

In May 2011, the FASB issued Accounting Standards Update 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. The new guidance results in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between U.S. GAAP and International Financial Reporting Standards. While many of the amendments to U.S. GAAP are not expected to have a significant effect on practice, the new guidance changes some fair value measurement principles and disclosure requirements. This new guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The adoption of the standard update does not have a significant impact on its financial position or results of operations.

Balance Sheet Offsets
In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities, which requires companies to disclose information about financial instruments that have been offset and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial statements. Companies will be required to provide both net (offset amounts) and gross information in the notes to the financial statements for relevant assets and liabilities that are offset. This standard will be effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. The Partnership does not expect the adoption of the standard update to impact its financial position or results of operations, as it only requires additional disclosure in the Partner’s financial statements.

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Statements of Cash Flows (Unaudited) (USD $)
9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Statement of Cash Flows [Abstract]

Net income attributable to the Partnership $ 597,112 $ 595,818

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation 13,004 11,961

Equity in earnings of real estate joint ventures 59,521 50,130

Distributions from real estate joint ventures 56,400 46,800

Changes in assets and liabilities:

Other assets (15,101) 1,386

Incentive management fee payable to General Partners 22,381 18,717

Property management fees payable 102 505

Customer deposits and other liabilities 21,931 12,709

Net cash provided by operating activities 636,308 637,766

CASH FLOWS FROM INVESTING ACTIVITIES:

Additions to property 21,187 21,016

Net cash used in investing activities (21,187) (21,016)

CASH FLOWS FROM FINANCING ACTIVITIES:

Distributions to partners 549,104 730,880

Net cash used in financing activities (549,104) (730,880)

NET iNCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS 66,017 (114,130)

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 392,610 560,140

CASH AND CASH EQUIVALENTS AT END OF PERIOD 458,627 446,010

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

Cash paid for interest 0 0

NON CASH INVESTING AND FINANCING ACTIVITIES:

Distributions due partners included in partners' equity $ 181,818 $ 242,424

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Allocations of Profits and Losses
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Allocations of Profits and Losses

Under the Agreement of Limited Partnership, the general partners are to be allocated 1% of the net profits or losses from operations, and the limited partners are to be allocated the balance of the net profits or losses from operations in proportion to their limited partnership interests. The general partners are also entitled to receive a percentage, based on a predetermined formula, of any cash distribution from the sale, other disposition, or refinancing of the project.

In addition, the general partners are entitled to receive an incentive management fee for supervising the operations of the Partnership. The fee is to be paid in an amount equal to 9% per annum of the cash available for distribution on a cumulative basis, calculated as cash generated from operations less capital expenditures.

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Tabular disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement. Disclosure may include identification of recipient, payments made, minimum distribution level, date payments are received, distributions per unit and per year, subsequent distribution amount and date.

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Balance Sheets (Unaudited) (USD $)	Sep. 30, 2012	Dec. 31, 2011
ASSETS:
Cash & Equivalents	$ 458,627	$ 392,610
Property Net	2,021,240	2,013,056
Investment in Joint Venture	195,995	192,874
Uncollected Rental Revenue	118,067	99,553
Prepaid Advertising	0	3,413
Other Assets	14,499	14,500
TOTAL	2,808,428	2,716,006
LIABILITIES:
Distribution due to Partners	181,818	181,818
Incentive Management Fee Liability	28,986	6,605
Property Management Fee Liability	7,672	7,570
Deferred Income	37,066	39,880
Accrued Expenses	25,484	25,717
Other Liabilities	42,127	17,149
Total Liabilities	323,153	278,739
PARTNERS' EQUITY:
General Partners	(79,715)	(80,195)
Limited Partners	2,564,990	2,517,462
Total Partners' Equity	2,485,275	2,437,267
TOTAL	$ 2,808,428	$ 2,716,006

Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Statements of Income (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
REVENUES:
Self-storage rental income	$ 431,547	$ 443,712	$ 1,260,385	$ 1,278,001
Ancillary operating revenue	42,996	41,803	126,182	117,239
Interest and other income	0	36	12	135
TOTAL	474,543	485,551	1,386,579	1,395,375
EXPENSES:
Depreciation	4,113	5,108	13,004	11,961
Operating	176,665	165,196	503,605	492,434
General and administrative	61,643	58,845	207,344	213,558
General partners' incentive management fee	22,965	26,357	57,724	64,269
Property management fee	21,768	22,345	67,311	67,465
Total	287,154	277,851	848,988	849,687
INCOME BEFORE EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE:	187,389	207,700	537,591	545,688
EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE:	(23,380)	(20,082)	(59,521)	(50,130)
NET INCOME	210,769	227,782	597,112	595,818
AGGREGATE INCOME ALLOCATED TO:
General partners	2,108	2,278	5,971	5,958
Limited partners	208,661	225,504	591,141	589,860
TOTAL	$ 210,769	$ 227,782	$ 597,112	$ 595,818
Weighted average limited partnership units outstanding	24,000	24,000	24,000	24,000
NET INCOME ATTRIBUTABLE TO THE PARTNERSHIP PER LIMITED PARTNERSHIP UNIT	$ 8.69	$ 9.40	$ 24.63	$ 24.58

Property - Summary of Property and Equipment (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Property, net
Land	$ 1,969,877	$ 1,969,877
Buildings and improvements	6,151,373	6,130,185
Rental trucks under capital leases	70,047	70,047
Total	8,191,297	8,170,109
Less accumulated depreciation	6,170,057	6,157,053
Property - net	$ 2,021,240	$ 2,013,056

Document and Entity Information (USD $)	9 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2012
Document And Entity Information
Entity Registrant Name	DSI Realty Income Fund VIII
Entity Central Index Key	0000743366
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float	$ 12,000,000
Entity Common Stock, Shares Outstanding	24,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012

Statements of Changes in Partners Equity(Deficit) (Unaudited) (USD $)	General Partner	Limited Partners	Total
BALANCE, Beginning at Dec. 31, 2011	$ (80,195)	$ 2,517,462	$ 2,437,267
IncomeLossAttributableToParent	5,971	591,141	597,112
Distributions	5,491	543,613
BALANCE, Ending at Sep. 30, 2012	$ 79,715	$ 2,564,990	$ 2,485,275

General (Policies)	9 Months Ended
General (Policies)	Sep. 30, 2012
Notes to Financial Statements
Nature of Operations	Registrant, DSI Realty Income Fund VIII (the "Partnership") is a publicly-held limited partnership organized under the California Uniform Limited Partnership Act pursuant to a Certificate and Agreement of Limited Partnership (hereinafter referred to as "Agreement") dated November 28, 1983 and restated April 23, 1984. The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC. DSI Properties, Inc. is an affiliate of Diversified Securities, Inc., a wholly-owned subsidiary of DSI Financial, Inc. The General Partners provide similar services to other partnerships. Through its public offering of Limited Partnership Units, the Partnership sold twenty-four thousand (24.000) units of limited partnership interests, aggregating Twelve Million ($12,000,000). The General Partners have retained a one percent (1%) interest in all profits, losses and distributions (subject to certain conditions), without making any capital contribution to the Partnership. The General Partners are not required to make any capital contributions to the Partnership in the future. The Partnership has acquired mini-storage facilites located in Stockton, El Centro, Huntington Beach, and Lompoc, California. The Partnership has entered into a Joint venuture with DSI Realty Income Fund IX, through which the Partnership has a 30% interest in a mini-storage facility in Aurora, Colorado (Under the terms of the joint venture agreement, the Partnership is entitled 30% of the profits and losses of the venture and owns 30% of the mini-storage as a tenant in common with DSI Realty Income Func IX, which has the remaining 70% interest in the joint venture. The Partnership accounts for its investment in the real estate joint venture under the equity method of accounting.) All facilities were acquired from Dahn Corporation ("Dahn"). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.
Comparability to Prior Year Data	The accompanying unaudited interim financial statements have been prepared by the Partnership's management in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in conjunction with the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments of a normal and recurring nature which are considered necessary for a fair presentation of the results for the interim periods presented. However, the results of operations for the interim periods are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. These unaudited interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Partnership's annual report on Form 10-K for the year ended December 31, 2011.
Comprehensive Income	The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the six months ended June 30, 2012 and 2011 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2012 and December 31, 2011, accumulated other comprehensive income was $0.
Fair Value Disclosures	ASC 825-10 (formerly SFAS 107, “Disclosures about Fair Value of Financial Instruments”) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. The Partnership considers the carrying amount of cash, accounts receivable, other receivables, accounts payable and accrued liabilities, to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization. Recent Accounting Pronouncements In May 2011, the FASB issued Accounting Standards Update 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. The new guidance results in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between U.S. GAAP and International Financial Reporting Standards. While many of the amendments to U.S. GAAP are not expected to have a significant effect on practice, the new guidance changes some fair value measurement principles and disclosure requirements. This new guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The adoption of the standard update does not have a significant impact on its financial position or results of operations.
Balance Sheet Offsets	In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities, which requires companies to disclose information about financial instruments that have been offset and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial statements. Companies will be required to provide both net (offset amounts) and gross information in the notes to the financial statements for relevant assets and liabilities that are offset. This standard will be effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. The Partnership does not expect the adoption of the standard update to impact its financial position or results of operations, as it only requires additional disclosure in the Partner’s financial statements.

General (Details Narrative) (USD $)	9 Months Ended
General (Details Narrative) (USD $)	Sep. 30, 2012
Notes to Financial Statements
Limited Partnership Units Outstanding	24,000
Public Float	$ 12,000,000
General Partner Percent Ownership Percentage	1.00%

Allocations of Profits and Losses (Details Narrative)	9 Months Ended
Allocations of Profits and Losses (Details Narrative)	Sep. 30, 2012
Notes to Financial Statements
General Partner Percentage	1.00%

Related Party Transactions (Details Narrative) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
Related Party Transactions (Details Narrative) (USD $)	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Notes to Financial Statements
Management Fee Percentage	5.00%			5.00%	5.00%
Management Fee		$ 21,768	$ 22,345	$ 67,311	$ 67,465
Payable To Dahn	7,672	7,672		7,672		7,570
Monthly Tax Fee to General Partner	$ 3,685			$ 33,165	$ 11,055

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Statement of Cash Flows [Abstract]
Net income attributable to the Partnership	$ 597,112	$ 595,818
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	13,004	11,961
Equity in earnings of real estate joint ventures	59,521	50,130
Distributions from real estate joint ventures	56,400	46,800
Changes in assets and liabilities:
Other assets	(15,101)	1,386
Incentive management fee payable to General Partners	22,381	18,717
Property management fees payable	102	505
Customer deposits and other liabilities	21,931	12,709
Net cash provided by operating activities	636,308	637,766
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property	21,187	21,016
Net cash used in investing activities	(21,187)	(21,016)
CASH FLOWS FROM FINANCING ACTIVITIES:
Distributions to partners	549,104	730,880
Net cash used in financing activities	(549,104)	(730,880)
NET iNCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	66,017	(114,130)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	392,610	560,140
CASH AND CASH EQUIVALENTS AT END OF PERIOD	458,627	446,010
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest	0	0
NON CASH INVESTING AND FINANCING ACTIVITIES:
Distributions due partners included in partners' equity	$ 181,818	$ 242,424