Real Estate Investments	9 Months Ended
Sep. 30, 2020
Real Estate [Abstract]
Real Estate Disclosure [Text Block]	(4) Real Estate Investments – The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois. The remaining interests in the property are owned by affiliates of the Partnership. On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its onsite assets. In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June 30, 2017. At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property. The tenant paid rent through June 2017. The owners have listed the property for lease with a real estate broker in the Champaign area. On August 11, 2020, the Partnership entered into a lease agreement with a primary term of 10 years with Burlington Coat Factory of Texas, Inc. (“Burlington”) as a replacement tenant for 62% of the square footage of the property. The tenant’s obligations under the lease are guaranteed by Burlington Coat Factory Warehouse Corporation. The tenant will operate a Burlington retail store in the space. The Partnership’s 30% share of annual rent is $102,980 and is expected to commence on June 1, 2021. The Partnership is responsible for paying its 30% share of the buildout of the space, which is expected to be approximately $660,000. It is expected that a total of $62,443 of lease commissions will be paid by the Partnership, as of September 30, 2020 the Partnership paid its 30% share of lease commissions due to real estate brokers totaling $34,020 that were owed as part of the lease transaction. This amount was capitalized and will be amortized over the term of the lease. The Partnership is continuing to pursue additional tenants for the remaining space. In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024. As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January 1, 2020. In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034. The annual rent remained the same with a 3.0% increase scheduled to occur after five years. As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized. In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party. On October 23, 2019, the sale closed with the Partnership receiving net proceeds of $2,730,563, which resulted in a net gain of $804,853. At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively. In October 2020, the Partnership entered into an agreement to sell its 55% interest in the Fresenius Medical Center in Shreveport, Louisiana to an unrelated third party. The sale is subject to contingencies and may not be completed. If the sale is completed, the Partnership expects to receive net proceeds of approximately $1,467,000, which will result in a net gain of approximately $679,000. At September 30, 2020, the property was classified as Real Estate Held for Sale with a carrying value of $788,049.

(4) Real Estate Investments –

The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois. The remaining interests in the property are owned by affiliates of the Partnership. On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its onsite assets. In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June 30, 2017. At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property. The tenant paid rent through June 2017. The owners have listed the property for lease with a real estate broker in the Champaign area.

On August 11, 2020, the Partnership entered into a lease agreement with a primary term of 10 years with Burlington Coat Factory of Texas, Inc. (“Burlington”) as a replacement tenant for 62% of the square footage of the property. The tenant’s obligations under the lease are guaranteed by Burlington Coat Factory Warehouse Corporation. The tenant will operate a Burlington retail store in the space. The Partnership’s 30% share of annual rent is $102,980 and is expected to commence on June 1, 2021. The Partnership is responsible for paying its 30% share of the buildout of the space, which is expected to be approximately $660,000. It is expected that a total of $62,443 of lease commissions will be paid by the Partnership, as of September 30, 2020 the Partnership paid its 30% share of lease commissions due to real estate brokers totaling $34,020 that were owed as part of the lease transaction. This amount was capitalized and will be amortized over the term of the lease. The Partnership is continuing to pursue additional tenants for the remaining space.

In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024. As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January 1, 2020.

In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034. The annual rent remained the same with a 3.0% increase scheduled to occur after five years. As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized.

In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party. On October 23, 2019, the sale closed with the Partnership receiving net proceeds of $2,730,563, which resulted in a net gain of $804,853. At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively.

In October 2020, the Partnership entered into an agreement to sell its 55% interest in the Fresenius Medical Center in Shreveport, Louisiana to an unrelated third party. The sale is subject to contingencies and may not be completed. If the sale is completed, the Partnership expects to receive net proceeds of approximately $1,467,000, which will result in a net gain of approximately $679,000. At September 30, 2020, the property was classified as Real Estate Held for Sale with a carrying value of $788,049.