ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF AGGREGATE MINIMUM OPERATING LEASE PAYMENTS

Year ending December 31,

2022	$	1,338,060
2023		1,338,060
2024		1,338,060
2025		1,338,060
2026		1,310,376
Thereafter		14,309,000
	$	20,971,616

SCHEDULE OF UNAUDITED RECONCILIATION OF NET INCOME FOR TAX REPORTING

The following represents an unaudited reconciliation of net income as stated on the Partnership statements of income to net income for tax reporting purposes:

	2021			2020
	(Unaudited)			(Unaudited)
Net income, per statements of income	$	1,575,407		$	724,705
Book to tax depreciation difference		(16,913	)		(36,155	)
Tax over (under) book gain from asset disposition		13,217			-
Book to tax amortization difference		11			-
Prepaid rent		55,602			(21,947	)
Penalties		80
Net income for tax reporting purposes	$	1,627,404		$	666,603

SCHEDULE OF PROPERTY HELD FOR SALE

The components of property held for sale in the balance sheets as of December 31, 2021 and 2020 are outlined below:

	December 31, 2021			December 31, 2020
Balance Sheet:
Land	$	583,013		$	-
Building		805,956			-
Accumulated Depreciation		(805,956	)		-
Properties held for sale	$	583,013		$	-