ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF AGGREGATE MINIMUM OPERATING LEASE PAYMENTS

Year ending December 31,

2024	$	470,348
2025		470,348
2026		470,348
2027		470,348
2028		470,348
Thereafter		5,644,176
Total	$	7,995,916

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:

	2023			2022
	(Unaudited)			(Unaudited)
Net income, per statements of income	$	12,283,772		$	2,069,792
Book to tax depreciation difference		-			-
Tax over (under) book gain from asset disposition		74,684			16,493
Book to tax amortization difference		156			49
Prepaid rent		(53,114	)		(20,777	)
Nondeductible expenses		29,092
State tax deduction		200,260			-
Net income for tax reporting purposes	$	12,534,850		$	2,065,557

SCHEDULE OF PROPERTY HELD FOR SALE

The components of the properties held for sale in the condensed balance sheets as of December 31, 2023 and December 31, 2022 are outlined below:

	December 31, 2023			December 31, 2022
Balance Sheet:
Land	$	725,765		$	250,859
Building		1,810,991			409,297
Accumulated Depreciation		(1,810,991	)		(409,297	)
Properties held for sale	$	725,765		$	250,859