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Condensed Balance Sheets - USD ($)
Jun. 30, 2023
Dec. 31, 2022
INVESTMENT PROPERTIES: (Note 3)    
Land $ 1,593,609 $ 1,944,934
Buildings 2,135,742 2,843,881
Accumulated depreciation (2,135,742) (2,843,881)
Net investment properties 1,593,609 1,944,934
Property held for sale 351,325 250,859
OTHER ASSETS:    
Cash and cash equivalents 374,872 171,236
Investments held in Indemnification Trust (Note 7) 487,947 480,139
Security deposits escrow 45,965 59,464
Rents and other receivables 342,359
Prepaid state income tax 28,376 28,376
Deferred closing costs 71,207 12,413
Prepaid insurance 949 2,515
Deferred charges, net 228,389 258,394
Total other assets 1,237,705 1,354,896
Total assets 3,182,639 3,550,689
LIABILITIES:    
Accounts payable and accrued expenses 71,586 36,619
Due to General Partner (Note 5) $ 725 $ 2,090
Other Liability, Related Party, Type [Extensible Enumeration] Affiliated Entity [Member] Affiliated Entity [Member]
Security deposits $ 45,955 $ 52,320
Unearned rental income 84,625 53,114
Total liabilities 202,891 144,143
CONTINGENCIES AND COMMITMENTS (Notes 6 and 7)
General Partner -    
Cumulative net income (retained earnings) 433,544 420,502
Cumulative cash distributions (181,432) (175,584)
Total general partners’ capital 252,112 244,918
Limited Partners (46,280.3 interests outstanding at June 30, 2023 and December 31, 2022)    
Capital contributions 46,280,300 46,280,300
Offering costs (6,921,832) (6,921,832)
Cumulative net income (retained earnings) 49,286,666 47,995,656
Cumulative cash distributions (85,077,269) (83,352,268)
 Total limited partners’ capital 3,567,865 4,001,856
Former General Partner -    
Cumulative net income (retained earnings) 707,513 707,513
Cumulative cash distributions (1,547,742) (1,547,742)
 Total former general partners’ capital (840,229) (840,229)
Total partners’ capital 2,979,748 3,406,545
Total liabilities and partners’ capital $ 3,182,639 $ 3,550,689