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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 12,283,772 $ 2,069,792
Adjustments to reconcile net income to net cash from operating activities:    
Depreciation and amortization 168,488 43,254
Gain on sale of Properties (11,947,770) (1,103,208)
Changes in operating assets and liabilities:    
Decrease in rents and other receivables 197,239 24,114
Decrease (increase) in security deposit escrow 42,108 (39)
Decrease in prepaid insurance 938 3,170
(Decrease) increase in accounts payable and accrued expenses (30,153) 9,412
Increase in accrued state income tax 204,872
Prepaid state income tax (6,743) (28,376)
Prepaid rent (53,114) (20,777)
Deferred closing costs (18,878) 3,654
Distributions payable 234,495
Security deposit refund (35,090) (7,020)
Due to general partner (2,090)
Net cash provided from operating activities 1,038,074 993,976
CASH FLOWS USED IN INVESTING ACTIVITIES:    
Interest applied to Indemnification Trust account (7,808) (115)
Proceeds from sale of Property, net 13,417,798 1,448,540
Net cash provided from investing activities 13,409,990 1,448,425
CASH FLOWS FROM FINANCING ACTIVITIES:    
Cash distributions to Limited Partners (14,411,721) (3,225,000)
Cash distributions to General Partner (27,834) (12,003)
Net cash used in financing activities (14,439,555) (3,237,003)
NET INCREASE (DECREASE) IN CASH 8,509 (794,602)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 171,236 965,838
CASH AND CASH EQUIVALENTS AT END OF YEAR 179,745 171,236
Noncash investing activities    
Distributions accrued, not yet paid $ 263,543 $ 2,090