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Condensed Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 1,304,051 $ 1,417,538
Adjustments to reconcile net income to net cash from operating activities:    
Depreciation and amortization 30,005 22,079
Changes in operating assets and liabilities    
Gain on sale of property (1,036,706) (1,103,208)
Decrease in rents and other receivables 342,359 366,473
Decrease (increase) in security deposit escrow 13,499 (15)
Decrease in prepaid insurance 1,566 3,101
Increase in accounts payable and accrued expenses 34,967 29,122
Security deposit refund (6,365)
(Increase) decrease in deferred closing costs (58,794) 6,417
Increase in unearned rental income 31,511 18,049
(Decrease) increase in due to General Partner (2,102) 2,089
Net cash from operating activities 653,991 761,645
CASH FLOWS PROVIDED FROM INVESTING ACTIVITIES:    
Proceeds from sale of Property, net 1,287,565 1,448,540
Interest applied to Indemnification Trust account (7,808) (115)
Net cash provided from investing activities 1,279,757 1,448,425
CASH FLOWS USED IN FINANCING ACTIVITIES:    
Cash distributions to Limited Partners (1,725,001) (1,400,000)
Cash distributions to General Partner (5,111) (6,622)
Net cash used in financing activities (1,730,112) (1,406,622)
NET INCREASE IN CASH AND CASH EQUIVALENTS 203,636 803,448
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 171,236 965,838
CASH AND CASH EQUIVALENTS AT END OF PERIOD 374,872 1,769,286
Noncash investing activities    
Distributions declared, not yet paid $ 737 $ 5,673