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COMMITMENTS AND CONTINGENCIES (Details) (USD $)
0 Months Ended 1 Months Ended 6 Months Ended
Sep. 30, 2011
Jul. 31, 2011
Mar. 31, 2013
Tenant_in_Common
Partnership
Sep. 30, 2012
Limited loan guarantee [Abstract]        
Number of partnerships     2  
Maximum guarantee provided by the company     $ 7,300,000  
Clawback liability [Abstract]        
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     262,000  
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     1,700,000  
Trapeza Entities [Member]
       
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     1,200,000 1,200,000
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  
Resource Securities [Member]
       
Broker-dealer capital requirement        
Minimum net capital required     125,000 100,000
Net capital     623,000 447,000
Minimum requirement of net capital exceeded by     $ 498,000 $ 347,000