TAXABLE INCOME AND TAX BASIS (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
TAXABLE INCOME AND TAX BASIS
Excess amount of statement income over taxable income									$ 6,756,000
Excess amount of cumulative statement basis over cumulative taxable basis	$ 10,946,000								10,946,000
Excess amount of statement income from joint venture investments over taxable income									1,066,000
Reconciliation of GAAP net income to taxable income
Financial statement ("book") net income	$ (2,900,489)	$ (75,385)	$ 569,891	$ (294,180)	$ (970,022)	$ (439,284)	$ 1,465,051	$ 1,368,783	(2,700,163)	$ 1,424,528	$ 6,547,252
Book/Tax differences from depreciation and amortization									4,492,000	5,426,000	(10,177,000)
Book/Tax differences on tax free exchanges									1,181,000	1,201,000	1,223,000
Book/Tax differences from Investment Properties									(87,000)	(69,000)	1,624,000
Increase (Decrease) in prepaid rent and allowances									(46,000)	936,000	1,226,000
Business interest limitations											1,596,000
Other items									1,216,000	(341,000)
Taxable net income									$ 4,056,000	$ 8,578,000	$ 2,039,000