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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)
6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 86,787 $ 450,838
Net gain on disposal of land 0 (307,270)
Adjustments to reconcile net income to net cash from operating activities -    
Provision for doubtful accounts 31,116 0
Depreciation and amortization 89,240 89,389
Interest paid (applied) to Indemnification Trust account (161) (313)
Decrease in rents and other receivables 386,760 432,469
Increase (Decrease) in property tax cash escrow 3,249 (5,233)
Increase (Decrease) in security deposit escrow 237 (67,587)
Increase (Decrease) in prepaid insurance (2,404) 2,941
Increase (Decrease) in deferred rent receivable 2,250 (2,979)
Increase in accounts payable and accrued expenses 12,879 9,438
Increase in property tax payable 4,896 5,233
Decrease in deferred award escrow 10,904 0
Increase (Decrease) in due to General Partner (892) 16,660
Net cash from operating activities 624,861 623,586
CASH FLOWS FROM INVESTING ACTIVITIES:    
Note receivable, principal payment received 17,839 16,595
Net proceeds from sale of condemned land 0 341,261
Condemnation award receivable 0 (543,185)
Deferred rent (10,974) 181,062
Net cash from (used in) investing activities 6,865 (4,267)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Cash distributions to Limited Partners (625,000) (1,125,000)
Cash distributions to General Partner (335) (1,803)
Net cash used in financing activities (625,335) (1,126,803)
NET INCREASE (DECREASE) IN CASH 6,391 (507,484)
CASH AT BEGINNING OF YEAR 244,319 693,221
CASH AT END OF PERIOD $ 250,710 $ 185,736