Balance Sheets (USD $)	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Investments in partnerships	$ 2,582,473	$ 3,063,461
Cash and cash equivalents	2,079,580	2,172,240
Acquisition fees, principally paid to related parties, net of accumulated amortization of $20,922 and $73,562, respectively	608	3,592
Property purchase costs, net of accumulated amortization of $27,630 and $44,380, respectively	1,734	4,102
Total assets	4,664,395	5,243,395
LIABILITIES AND PARTNERS' CAPITAL
Due on investments in partnerships	119,544	119,544
Accrued interest payable	33,976	33,976
Accounts payable and accrued expenses	36,063	64,123
Total liabilities	189,583	217,643
Capital paid-in:
General Partners	2,000	2,000
Limited Partners	60,001,500	60,001,500
Total Capital paid-in	60,003,500	60,003,500
Accumulated distributions to partners	(31,184,819)	(27,472,135)
Offering costs	(6,156,933)	(6,156,933)
Accumulated losses	(18,186,936)	(21,348,680)
Total partners' capital	4,474,812	5,025,752
Total liabilities and partners' capital	$ 4,664,395	$ 5,243,395