0000743366-13-000019.txt : 20130820 0000743366-13-000019.hdr.sgml : 20130820 20130819214736 ACCESSION NUMBER: 0000743366-13-000019 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 7 CONFORMED PERIOD OF REPORT: 20130630 FILED AS OF DATE: 20130820 DATE AS OF CHANGE: 20130819 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: 131049606 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 dsi008-10q2a2013.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 June 30, 2013

[ ] 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. 2-90168.


DSI REALTY INCOME FUND VIII

a California Limited Partnership

California   33-0050204
(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 23,753 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 June 30, 2013, originally filed by CNS Response, Inc. (the “Registrant”) with the Securities and Exchange Commission on August 14. 2013 (the “Original Form 10-Q”), is to furnish the exhibits required by Item 601(b)(101) (Interactive Data File) of Regulation S-K.

 

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 June 30, 2013.

 

**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 VIII,
a California Limited Partnership
by: DSI Properties, Inc., a California Corporation, as General Partner

By: /s/ ROBERT J. CONWAY

Dated: August 19, 2013

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


By: /s/ RICHARD P. CONWAY

Dated: August 19, 2013

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

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The General Partners are DSI Properties, Inc., a California corporation, and RJC Capital Management, LLC and JWC Capital Management, LLC.<br /> <br /> 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.<br /> <br /> 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 (&#34;Dahn&#34;). Dahn is not affiliated with the Partnership. 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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, 2013. 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The term of the lease agreements is usually less than one year.</p> <p style="font: 10pt Tahoma, Halvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">&#160;</p> <p style="font: 10pt Tahoma, Halvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"></p> <p style="font: 12pt Tahoma, Helvetica, Sans-Serif; margin: 0"><font style="font-size: 10pt"><b>Recent Accounting Pronouncements</b></font></p> <p style="font: 12pt Tahoma, Helvetica, Sans-Serif; margin: 0">&#160;</p> <p style="font: 12pt Tahoma, Helvetica, Sans-Serif; margin: 0"><font style="font-size: 10pt">In April 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2013-07 Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting in order to clarify when an entity should apply the liquidation basis of accounting. In addition, the guidance provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. The Partnership does not expect the adoption of the standard update to have a material impact on its financial position or results of operations.&#160;</font></p> <p style="font: 12pt Tahoma, Helvetica, Sans-Serif; margin: 0"><font style="font-size: 10pt">&#160;</font></p> <p style="font: 12pt Tahoma, Helvetica, Sans-Serif; margin: 0"><font style="font-size: 10pt">In February 2013 the FASB issued ASU 2013-04 Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date, in order to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. generally accepted accounting principles (GAAP). The amendments in the Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Partnership does not expect the adoption of the standard update to have a material impact on its financial position or results of operations.</font></p> <p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin: 9pt 0 0; text-align: justify">In February 2013, the FASB issued ASU 2013-02 Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, in order to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this Update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. generally accepted accounting principles (GAAP) to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. The Partnership considers the adoption of the standard update will not impact its financial position or results of operations.</p> <p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin: 9pt 0 0; text-align: justify">&#160;In July 2013, the FASB has issued ASU No. 2013-11, Income Taxes (Topic 740)--Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force), which finalizes Proposed ASU No. EITF-13C, and provides for explicit guidance regarding the presentation in the statement of financial position of an unrecognized tax benefit when a net operating loss carryforward or a tax credit carryforward asset exits. ASU No. 2013-11 applies prospectively to all entities that have unrecognized tax benefits when net operating loss carryforward, a similar tax loss, or a tax credit carryforward exits at the reporting date. Retrospective application is also permitted. Further, ASU No. 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Partnership considers the adoption of the standard update will not impact its financial position or results of operations. </p> <p style="font: 10pt Tahoma, Halvetica, Sans-Serif; margin: 0"></p> <p style="font: 10pt Tahoma, Halvetica, Sans-Serif; margin: 0"></p> <p style="margin: 0"></p>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. 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Properties - Summary of Property and Equipment (Details) (USD $)
Jun. 30, 2013
Dec. 31, 2012
Properties, net    
Land $ 1,969,877 $ 1,969,877
Buildings and improvements 6,151,373 6,151,373
Rental trucks under capital leases 70,046 70,046
Total 8,191,296 8,191,296
Less accumulated depreciation 6,181,823 6,174,166
Properties - net $ 2,009,473 $ 2,017,130
XML 11 R4.htm IDEA: XBRL DOCUMENT v2.4.0.8
Condensed Statements of Changes in Partners Equity(Deficit) (Unaudited) (USD $)
General Partner
Limited Partners
Total
BALANCE, Beginning at Dec. 31, 2012 $ (79,359) $ 2,600,194 $ 2,520,835
IncomeLossAttributableToParent 3,596 355,997 359,593
Distributions 3,673 363,613  
BALANCE, Ending at Jun. 30, 2013 $ (79,436) $ 2,592,578 $ 2,513,142
XML 12 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8
Allocations of Profits and Losses
 6 Months Ended
Jun. 30, 2013
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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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<b> </b>equal to <font style="color: windowtext">$45,217</font><font style="color: red"> </font><font style="color: windowtext">and $45,543</font>, for the six month periods ended June 30, 2013 and 2012, respectively.<b> </b>Amounts payable to Dahn at June 30, 2013 and December 31, 2012 were $7,329 and $7,195, respectively.</p> <p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">&#160;</p> <p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">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 six month period ended June 30, 2013 $22,110.</p> <p style="font: 10pt Tahoma, Halvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"></p>falsefalsefalsenonnum:textBlockItemTypenaThe 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.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 57 -Paragraph 1-4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0falseRelated Party TransactionsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://divsecs.com/role/RelatedPartyTransactions12 XML 16 R12.xml IDEA: General (Policies) 2.4.0.80012 - Disclosure - General (Policies)truefalsefalse1false falsefalseFrom2013-01-01to2013-06-30http://www.sec.gov/CIK0000743366duration2013-01-01T00:00:002013-06-30T00:00:001true 1divse_NotesToFinancialStatementsAbstractdivse_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse02false 2us-gaap_NatureOfOperationsus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">Registrant, DSI Realty Income Fund VIII (the &#34;Partnership&#34;) 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 &#34;Agreement&#34;) 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.<br /> <br /> 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.<br /> <br /> 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 (&#34;Dahn&#34;). Dahn is not affiliated with the Partnership. Dahn is affiliated with other partnerships in which DSI Properties, Inc. is a general partner.</p>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the nature of an entity's business, the major products or services it sells or provides and its principal markets, including the locations of those markets. If the entity operates in more than one business, the disclosure also indicates the relative importance of its operations in each business and the basis for the determination (for example, assets, revenues, or earnings).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false03false 2us-gaap_ComparabilityOfPriorYearFinancialDataus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">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 (&#34;GAAP&#34;) and in conjunction with the rules and regulations of the Securities and Exchange Commission (&#34;SEC&#34;). 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, 2013. 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, 2012.</p>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for reporting any exceptions to the comparability of prior year financial data with data shown for the most recent accounting period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 3 -Chapter 2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false04false 2us-gaap_ComprehensiveIncomePolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">The Partnership has adopted <font style="color: windowtext">Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the six months ended June 30, 2013 and 2012 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2013 and December 31, 2012, accumulated other comprehensive income was $0.</font></p>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for comprehensive income.No definition available.false05false 2us-gaap_FairValueMeasurementPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<p style="font: 10pt Tahoma, Helvetica, Sans-Serif; margin-right: 0; margin-bottom: 0; margin-left: 0">ASC 825-10 (formerly SFAS 107, &#147;Disclosures about Fair Value of Financial Instruments&#148;) defines financial instruments and requires disclosure of the fair value of financial instruments held by the Partnership. 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General
 6 Months Ended
Jun. 30, 2013
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, 2013. 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, 2012.


Significant Accounting Policies

 

Comprehensive income - The Partnership has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. For the three months ended June 30, 2013 and 2012 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2013 and December 31, 2012, accumulated other comprehensive income was $0.

 

Fair value of financial instruments - 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.

 

Revenue recognition - Revenue is recognized using the accrual method based on contractual amounts provided for in the lease agreements, which approximates recognition on a straight-line basis. The term of the lease agreements is usually less than one year.

 

Recent Accounting Pronouncements

 

In April 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2013-07 Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting in order to clarify when an entity should apply the liquidation basis of accounting. In addition, the guidance provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. The Partnership does not expect the adoption of the standard update to have a material impact on its financial position or results of operations. 

 

In February 2013 the FASB issued ASU 2013-04 Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date, in order to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. generally accepted accounting principles (GAAP). The amendments in the Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Partnership does not expect the adoption of the standard update to have a material impact on its financial position or results of operations.

In February 2013, the FASB issued ASU 2013-02 Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, in order to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this Update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. generally accepted accounting principles (GAAP) to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. The Partnership considers the adoption of the standard update will not impact its financial position or results of operations.

 In July 2013, the FASB has issued ASU No. 2013-11, Income Taxes (Topic 740)--Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force), which finalizes Proposed ASU No. EITF-13C, and provides for explicit guidance regarding the presentation in the statement of financial position of an unrecognized tax benefit when a net operating loss carryforward or a tax credit carryforward asset exits. ASU No. 2013-11 applies prospectively to all entities that have unrecognized tax benefits when net operating loss carryforward, a similar tax loss, or a tax credit carryforward exits at the reporting date. Retrospective application is also permitted. Further, ASU No. 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Partnership considers the adoption of the standard update will not impact its financial position or results of operations.

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Properties
 6 Months Ended
Jun. 30, 2013
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 June 30, 2012 and December 31, 2012 were as follows:

  June 30, 2012 December 31, 2012
Land $ 1,969,877 $ 1,969,877
Buildings and improvements 6,151,373 6,151,373
Rental trucks under capital leases 70,046 70,046
Total 8,191,296 8,191,296
Less accumulated depreciation (6,181,823) (6,174,166)
Properties - net $ 2,009,473 $2,017,130
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Net Income Per Limited Partnsership Unit
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Notes to Financial Statements  
Net Income Per Limited Partnsership Unit

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.

 
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Related Party Transactions
 6 Months Ended
Jun. 30, 2013
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 $45,217 and $45,543, for the six month periods ended June 30, 2013 and 2012, respectively. Amounts payable to Dahn at June 30, 2013 and December 31, 2012 were $7,329 and $7,195, 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 six month period ended June 30, 2013 $22,110.
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Jun. 30, 2012
REVENUES:        
Self-storage rental income $ 407,262 $ 437,595 $ 823,645 $ 828,838
Ancillary operating revenue 43,822 38,843 85,943 83,186
Interest and other income 0 0 0 12
TOTAL 451,084 476,438 909,588 912,036
EXPENSES:        
Depreciation 3,807 3,012 7,657 8,891
Operating 177,118 171,880 344,924 326,939
General and administrative 84,202 71,742 162,646 145,701
General partners' incentive management fee 21,667 12,043 37,136 34,759
Property management fee 22,191 21,872 45,217 45,543
Total 308,985 280,549 597,580 561,833
INCOME BEFORE EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: 142,099 195,889 312,008 350,203
EQUITY IN INCOME OF REAL ESTATE JOINT VENTURE: (26,898) (22,013) (47,585) (36,140)
NET INCOME 168,997 217,902 359,593 386,343
AGGREGATE INCOME ALLOCATED TO:        
General partners 1,690 2,179 3,596 3,863
Limited partners 167,307 215,723 355,997 382,480
TOTAL $ 168,997 $ 217,902 $ 359,593 $ 386,343
Weighted average limited partnership units outstanding 24,000 24,000 24,000 24,000
NET INCOME ATTRIBUTABLE TO THE PARTNERSHIP PER LIMITED PARTNERSHIP UNIT $ 6.97 $ 8.99 $ 14.83 $ 15.94
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Allocations of Profits and Losses (Details Narrative)
 6 Months Ended
Jun. 30, 2013
Notes to Financial Statements  
General Partner Percentage 1.00%
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Condensed Statements of Cash Flows (Unaudited) (USD $)
 6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Statement of Cash Flows [Abstract]    
Net income attributable to the Partnership $ 359,593 $ 386,343
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation 7,657 8,891
Equity in earnings of real estate joint ventures 47,585 36,140
Distributions from real estate joint ventures 34,800 27,600
Changes in assets and liabilities:    
Other assets 1,710 2,481
Incentive management fee payable to General Partners 1,797 5,438
Property management fees payable 134 142
Customer deposits and other liabilities (6,488) (12,381)
Net cash provided by operating activities 351,618 382,374
CASH FLOWS FROM INVESTING ACTIVITIES:    
Additions to property 0 21,188
Net cash used in investing activities 0 (21,188)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Distributions to partners 367,286 367,286
Net cash used in financing activities (367,286) (367,286)
NET iNCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS (15,668) (6,100)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 450,731 392,610
CASH AND CASH EQUIVALENTS AT END OF PERIOD 435,063 386,510
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 $ 181,818
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Condensed Balance Sheets (Unaudited) (USD $)
Jun. 30, 2013
Dec. 31, 2012
ASSETS:    
Cash & Equivalents $ 435,063 $ 450,731
Property Net 2,009,473 2,017,130
Investment in Joint Venture 205,232 192,447
Uncollected Rental Revenue 115,124 130,463
Prepaid Advertising 8,082 0
Other Assets 20,147 14,600
TOTAL 2,793,121 2,805,371
LIABILITIES:    
Distribution due to Partners 181,818 181,818
Incentive Management Fee Liability 21,667 19,870
Property Management Fee Liability 7,329 7,195
Deferred Income 30,699 31,789
Accrued Expenses 31,957 26,230
Other Liabilities 6,509 17,634
Total Liabilities 279,979 284,536
PARTNERS' EQUITY:    
General Partners (79,436) (79,359)
Limited Partners 2,592,578 2,600,194
Total Partners' Equity 2,513,142 2,520,835
TOTAL $ 2,793,121 $ 2,805,371
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Properties (Tables)
 6 Months Ended
Jun. 30, 2013
Notes to Financial Statements  
Summary of Property and Equipment
  June 30, 2013 December 31, 2012
Land $ 1,969,877 $ 1,969,877
Buildings and improvements 6,151,373 6,151,373
Rental trucks under capital leases 70,046 70,046
Total 8,191,296 8,191,296
Less accumulated depreciation (6,181,823) (6,171,166)
Property - net $ 2,009,473 $2,017,130
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Related Party Transactions (Details Narrative) (USD $)
 1 Months Ended 3 Months Ended 6 Months Ended
Jun. 30, 2013
Jun. 30, 2013
Jun. 30, 2012
Jun. 30, 2013
Jun. 30, 2012
Dec. 31, 2012
Notes to Financial Statements            
Management Fee Percentage       5.00%    
Management Fee   $ 22,191 $ 21,872 $ 45,217 $ 45,543  
Payable To Dahn 7,329 7,329   7,329   7,195
Monthly Tax Fee to General Partner $ 3,685     $ 22,110    
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General (Policies)
 6 Months Ended
Jun. 30, 2013
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, 2013. 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, 2012.
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, 2013 and 2012 comprehensive income equaled net income, as the Partnership had no other comprehensive income. As of June 30, 2013 and December 31, 2012, 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, 2012. The adoption of the standard update does not have a significant impact on its financial position or results of operations.
Revenue Recognition

Revenue recognition - Revenue is recognized using the accrual method based on contractual amounts provided for in the lease agreements, which approximates recognition on a straight-line basis. The term of the lease agreements is usually less than one year.
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Subsequent Events
 6 Months Ended
Jun. 30, 2013
Notes to Financial Statements  
Subsequent Events

Events subsequent to June 30, 2013, 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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Limited Partnership Units Outstanding 24,000
Public Float $ 12,000,000
General Partner Percent Ownership Percentage 1.00%
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Document And Entity Information  
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Entity Central Index Key 0000743366
Document Type 10-Q
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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
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Entity Public Float $ 12,000,000
Entity Common Stock, Shares Outstanding 24,000
Document Fiscal Period Focus Q2
Document Fiscal Year Focus 2013
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