COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
	Jun. 30, 2012	Sep. 30, 2011
Limited loan guarantee [Abstract]
Number of partnerships	2
Maximum guarantee provided by the company	$ 7,300,000
Broker-dealer capital requirement
Minimum net capital required	100,000	100,000
Net capital	222,000	254,000
Minimum requirement of net capital exceeded by	122,000	154,000
Clawback liability [Abstract]
Number of entities owned by entity and co-managing partner	2
Potential clawback liabilities	4,400,000
Contribution towards potential clawback liabilities	2,200,000
Contribution towards potential clawback liabilities (in hundredths)	50.00%
Clawback liability	1,181,000	1,181,000
Legal proceedings [Abstract]
Notes purchased	20,000,000
Real estate commitments [Abstract]
Investment commitment (in hundredths)	1.00%
Original maximum investment commitment	2,500,000
Outstanding commitment	1,300,000
Number of Tenant in Common programs	1
Maximum fund for capital improvements	1,900,000
Period for capital improvement	2 years
Advance for capital improvements	1,400,000
LEAF [Member]
LEAF lease valuation commitment [Abstract]
Floor value of equity for shortfall obligation	18,700,000
Maximum testing date for obligation (in days)	90 days
LEAF I [Member]
Limited loan guarantee [Abstract]
Maturity date of debt	Mar. 20, 2014
Maximum guarantee provided by the company	2,300,000
Amount of lender discount	250,000
LEAF II [Member]
Limited loan guarantee [Abstract]
Maturity date of debt	Dec. 21, 2013
Maximum guarantee provided by the company	5,000,000
Amount of lender discount	$ 347,500