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NOTES RECEIVABLE
 12 Months Ended
Mar. 31, 2014
Receivables [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
NOTE D - NOTES RECEIVABLE
 
Notes receivable at March 31, 2014 and 2013 consist of advance installments of $22,790 and $69,698, respectively, of capital contributions to operating limited partnerships. The notes are comprised of noninterest bearing and interest bearing notes with rates ranging from 3.00% to prime + 1.00%. Prime was 3.25% as of March 31, 2014 and 2013. These notes are secured by future installments of capital contributions or paid upon demand. The notes at March 31, 2014 and 2013 by series are as follows:
 
 
 
2014
 
2013
 
 
 
 
 
 
 
 
 
Series 20
 
$
-
 
$
-
 
Series 21
 
 
-
 
 
-
 
Series 22
 
 
-
 
 
-
 
Series 23
 
 
-
 
 
-
 
Series 24
 
 
-
 
 
-
 
Series 25
 
 
-
 
 
-
 
Series 26
 
 
-
 
 
-
 
Series 27
 
 
-
 
 
-
 
Series 28
 
 
-
 
 
-
 
Series 29
 
 
-
 
 
-
 
Series 30
 
 
-
 
 
-
 
Series 31
 
 
-
 
 
-
 
Series 32
 
 
-
 
 
46,908
 
Series 33
 
 
-
 
 
-
 
Series 34
 
 
-
 
 
-
 
Series 35
 
 
-
 
 
-
 
Series 36
 
 
-
 
 
-
 
Series 37
 
 
-
 
 
-
 
Series 38
 
 
-
 
 
-
 
Series 39
 
 
-
 
 
-
 
Series 40
 
 
-
 
 
-
 
Series 41
 
 
-
 
 
-
 
Series 42
 
 
22,790
 
 
22,790
 
Series 43
 
 
-
 
 
-
 
Series 44
 
 
-
 
 
-
 
Series 45
 
 
-
 
 
-
 
Series 46
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
$
22,790
 
$
69,698