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RENTAL PROPERTIES (Real estate) (Details) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Gross Amount at Which Carried at Close of Period        
Totals $ 261,276,898 $ 225,021,946 $ 221,454,286 $ 158,624,893
Accumulated Depreciation $ 84,579,584 $ 75,905,862 $ 68,549,625 $ 63,651,293
Buildings and improvements | Minimum        
Gross Amount at Which Carried at Close of Period        
Estimated useful lives 10 years      
Buildings and improvements | Maximum        
Gross Amount at Which Carried at Close of Period        
Estimated useful lives 39 years      
Other Categories of Assets | Minimum        
Gross Amount at Which Carried at Close of Period        
Estimated useful lives 5 years      
Other Categories of Assets | Maximum        
Gross Amount at Which Carried at Close of Period        
Estimated useful lives 15 years      
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) $ 40,000,000      
Initial Cost to Partnerships        
Land 2,112,000      
Building Improvements 8,593,109      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 8,192,079      
Gross Amount at Which Carried at Close of Period        
Land 2,112,000      
Building Improvements 16,785,188      
Totals 18,897,188      
Accumulated Depreciation 10,755,089      
Brookside Associates LLC Residential Apartments Woburn, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 2,598,337      
Initial Cost to Partnerships        
Land 684,000      
Building Improvements 3,116,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 432,302      
Gross Amount at Which Carried at Close of Period        
Land 684,000      
Building Improvements 3,548,302      
Totals 4,232,302      
Accumulated Depreciation 1,945,022      
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 4,160,000      
Initial Cost to Partnerships        
Land 177,610      
Building Improvements 1,478,359      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,689,128      
Gross Amount at Which Carried at Close of Period        
Land 177,610      
Building Improvements 3,167,487      
Totals 3,345,097      
Accumulated Depreciation 2,154,856      
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 3,750,000      
Initial Cost to Partnerships        
Land 342,000      
Building Improvements 1,367,669      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,196,696      
Gross Amount at Which Carried at Close of Period        
Land 342,000      
Building Improvements 2,564,365      
Totals 2,906,365      
Accumulated Depreciation 1,532,004      
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 14,780,000      
Initial Cost to Partnerships        
Land 1,410,000      
Building Improvements 5,664,816      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,207,782      
Gross Amount at Which Carried at Close of Period        
Land 1,410,000      
Building Improvements 7,872,598      
Totals 9,282,598      
Accumulated Depreciation 5,199,814      
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 2,415,000      
Initial Cost to Partnerships        
Land 91,400      
Building Improvements 740,360      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,226,670      
Gross Amount at Which Carried at Close of Period        
Land 91,400      
Building Improvements 1,967,030      
Totals 2,058,430      
Accumulated Depreciation 1,062,137      
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 4,649,132      
Initial Cost to Partnerships        
Land 1,341,737      
Building Improvements 8,457,497      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 170,445      
Gross Amount at Which Carried at Close of Period        
Land 1,341,737      
Building Improvements 8,627,942      
Totals 9,969,679      
Accumulated Depreciation 1,823,135      
Hamilton Cypress LLC Commercial-1031Exchange Brookline, Massachusetts        
Initial Cost to Partnerships        
Land 2,362,596      
Building Improvements 4,613,985      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 259,375      
Gross Amount at Which Carried at Close of Period        
Land 2,362,596      
Building Improvements 4,873,360      
Totals 7,235,956      
Accumulated Depreciation 1,085,242      
Hamilton Green Apartments Residential Apartments Andover, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 38,500,000      
Initial Cost to Partnerships        
Land 16,054,336      
Building Improvements 44,794,438      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 748,572      
Gross Amount at Which Carried at Close of Period        
Land 16,054,336      
Building Improvements 45,543,010      
Totals 61,597,346      
Accumulated Depreciation 8,395,786      
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts        
Initial Cost to Partnerships        
Land 884,042      
Building Improvements 2,652,127      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 62,608      
Gross Amount at Which Carried at Close of Period        
Land 884,042      
Building Improvements 2,714,735      
Totals 3,598,777      
Accumulated Depreciation 564,048      
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 11,925,000      
Initial Cost to Partnerships        
Land 2,175,000      
Building Improvements 12,325,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,574,848      
Gross Amount at Which Carried at Close of Period        
Land 2,175,000      
Building Improvements 14,899,848      
Totals 17,074,848      
Accumulated Depreciation 8,580,806      
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 1,050,000      
Initial Cost to Partnerships        
Land 156,000      
Building Improvements 634,085      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 338,724      
Gross Amount at Which Carried at Close of Period        
Land 156,000      
Building Improvements 972,809      
Totals 1,128,809      
Accumulated Depreciation 635,675      
Linhart L.P. Residential/Commercial Newton, Massachusetts        
Initial Cost to Partnerships        
Land 385,000      
Building Improvements 1,540,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,331,870      
Gross Amount at Which Carried at Close of Period        
Land 385,000      
Building Improvements 2,871,870      
Totals 3,256,870      
Accumulated Depreciation 2,047,890      
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 5,687,000      
Initial Cost to Partnerships        
Land 1,512,000      
Building Improvements 5,701,480      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 961,065      
Gross Amount at Which Carried at Close of Period        
Land 1,512,000      
Building Improvements 6,662,545      
Totals 8,174,545      
Accumulated Depreciation 3,143,032      
North Beacon 140 L.P. Residential Units Boston, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 6,937,000      
Initial Cost to Partnerships        
Land 936,000      
Building Improvements 3,762,013      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 2,158,122      
Gross Amount at Which Carried at Close of Period        
Land 936,000      
Building Improvements 5,920,135      
Totals 6,856,135      
Accumulated Depreciation 3,743,872      
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 3,080,000      
Initial Cost to Partnerships        
Land 46,181      
Building Improvements 878,323      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,262,126      
Gross Amount at Which Carried at Close of Period        
Land 46,181      
Building Improvements 2,140,449      
Totals 2,186,630      
Accumulated Depreciation 1,386,246      
Redwood Hills L.P. Residential Units Worcester, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 6,743,000      
Initial Cost to Partnerships        
Land 1,200,000      
Building Improvements 4,810,604      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 3,171,266      
Gross Amount at Which Carried at Close of Period        
Land 1,200,000      
Building Improvements 7,981,870      
Totals 9,181,870      
Accumulated Depreciation 4,753,632      
Residences at CaptainParkers LLC Residential Apartments Lexington, Massachusetts        
Initial Cost to Partnerships        
Land 6,247,153      
Building Improvements 24,954,777      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 31,201,930      
Gross Amount at Which Carried at Close of Period        
Land 6,247,153      
Building Improvements 24,954,777      
Totals 31,201,930      
Accumulated Depreciation 385,301      
River Drive L.P. Residential Apartments Danvers, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 3,465,000      
Initial Cost to Partnerships        
Land 72,525      
Building Improvements 587,777      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,130,773      
Gross Amount at Which Carried at Close of Period        
Land 72,525      
Building Improvements 1,718,550      
Totals 1,791,075      
Accumulated Depreciation 847,593      
Riverside Apartments Condominium Units Massachusetts        
Initial Cost to Partnerships        
Land 23,346      
Building Improvements 190,807      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 54,973      
Gross Amount at Which Carried at Close of Period        
Land 23,346      
Building Improvements 245,780      
Totals 269,126      
Accumulated Depreciation 205,387      
School St Assoc LLC Residential Apartments Framingham, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 15,000,000      
Initial Cost to Partnerships        
Land 4,686,728      
Building Improvements 18,746,911      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements (1,254,212)      
Gross Amount at Which Carried at Close of Period        
Land 4,686,728      
Building Improvements 17,492,699      
Totals 22,179,427      
Accumulated Depreciation 7,958,005      
WRF Associates LLC Strip Mall Framingham, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 6,000,000      
Initial Cost to Partnerships        
Land 3,280,000      
Building Improvements 4,920,000      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 86,445      
Gross Amount at Which Carried at Close of Period        
Land 3,280,000      
Building Improvements 5,006,445      
Totals 8,286,445      
Accumulated Depreciation 2,737,573      
WCB Associates LLC Residential Apartments Brockton, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 7,000,000      
Initial Cost to Partnerships        
Land 1,335,000      
Building Improvements 7,565,501      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 1,722,213      
Gross Amount at Which Carried at Close of Period        
Land 1,335,000      
Building Improvements 9,287,714      
Totals 10,622,714      
Accumulated Depreciation 5,303,172      
Westgate Apartments Residential Units Burlington Massachusetts Member        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 2,500,000      
Initial Cost to Partnerships        
Land 44,965      
Building Improvements 4,478,687      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 244,281      
Gross Amount at Which Carried at Close of Period        
Land 44,965      
Building Improvements 4,722,968      
Totals 4,767,933      
Accumulated Depreciation 1,984,655      
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts        
Real estate and accumulated depreciation        
Encumbrances (First Mortgages) 15,700,000      
Initial Cost to Partnerships        
Land 461,300      
Building Improvements 2,424,636      
Cost Capitalized Subsequent to Acquisition        
Improvements, Net of retirements 8,333,060      
Gross Amount at Which Carried at Close of Period        
Land 417,107      
Building Improvements 10,757,696      
Totals 11,174,803      
Accumulated Depreciation $ 6,349,611