TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES (Tables)

9 Months Ended

Sep. 30, 2021

Related Party Transactions [Abstract]

SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES

Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:

	Incurred for the		Incurred for the		Incurred for the		Incurred for the
	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended
	September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020
		(unaudited)		(unaudited)		(unaudited)		(unaudited)
General Partner
Management fees	$	68,079	$	72,075	$	206,901	$	215,371
Overhead allowance		5,814		5,814		17,442		17,374
Leasing commissions		-		-		222,633		-
Reimbursement for out-of-pocket expenses		-		-		2,500		2,500
Cash distribution		1,151		1,394		2,547		2,181
Amounts paid and/or accrued to the General Partner	$	75,044	$	79,283	$	452,023	$	237,426

SCHEDULE OF ADVISORY BOARD FEES PAID TO JESSE SMALL

	Three Month Period ended September 30, 2021		Three Month Period ended September 30, 2020		Nine Month Period ended September 30, 2021		Nine Month Period ended September 30, 2020
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Advisory Board Fees paid	$	875	$	875	$	2,625	$	2,625