COMMITMENTS AND CONTINGENCIES (Details) (USD $)	0 Months Ended	1 Months Ended	9 Months Ended
	Sep. 30, 2011	Jul. 31, 2011	Jun. 30, 2013 Tenant_in_Common Partnership	Sep. 30, 2012
Limited loan guarantee [Abstract]
Number of partnerships			2
Maximum guarantee provided by the company			$ 3,700,000
Clawback liability [Abstract]
Clawback liability			1,181,000	1,181,000
Legal proceedings [Abstract]
Notes purchased	20,000,000
Real estate commitments [Abstract]
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			1,800,000
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			1,900,000
Amount of lender discount			347,500
Resource Securities [Member]
Broker-dealer capital requirement
Minimum net capital required			133,000	100,000
Net capital			639,000	447,000
Minimum requirement of net capital exceeded by			$ 506,000	$ 347,000