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RELATED PARTY TRANSACTIONS (Details)
3 Months Ended 12 Months Ended
Mar. 31, 2023
USD ($)
item
Mar. 31, 2022
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
RELATED PARTY TRANSACTIONS        
Management fee as percentage of gross receipts rental revenue 4.00%      
Management fee as a percentage of gross receipts rental revenue of Linewt, LLC 3.00%      
Management fees of related party $ 698,000 $ 673,000    
Management fee 697,764 673,084    
Repairs and maintenance 2,763,136 2,279,651    
Administrative expense 737,101 707,786    
Renting 191,585 169,389    
Employer contributions in 401K plan 16,000      
Legal fees $ 37,000 0    
Number of limited partnerships and limited liability companies in which the entity has invested | item 7      
Interest expense $ 3,899,240 3,454,635    
Dexter Park        
RELATED PARTY TRANSACTIONS        
Management fee as percentage of gross receipts rental revenue 2.00%      
General Partner or Management Company        
RELATED PARTY TRANSACTIONS        
Repairs and maintenance $ 48,000      
Administrative expense 99,000      
Renting 57,000      
Expenses for construction, architectural services and supervision of capital projects 289,000      
Costs related to professional services 493,000 195,000    
Management Company        
RELATED PARTY TRANSACTIONS        
Reimbursement to related party for payroll transfers 1,114,000 1,039,000    
Employer contributions in 401K plan $ 16,000 37,000    
Number of accounting staff of related party providing bookkeeping and accounting functions | item 14      
Fees for accounting and bookkeeping services $ 31,250 $ 31,250 $ 125,000 $ 125,000
Number of employees having ownership interest in the investment properties | item 5      
Partially owned properties        
RELATED PARTY TRANSACTIONS        
Management fee as percentage of gross receipts rental revenue 4.00%      
Management fee $ 171,000      
Repairs and maintenance 3,000      
Construction, architectural services and supervision of capital projects 4,000      
Legal fees 3,000      
Amount paid to related party $ 181,000      
NERA 40%        
RELATED PARTY TRANSACTIONS        
Ownership interest (as a percent) 40.00% 40.00%    
NERA 50%        
RELATED PARTY TRANSACTIONS        
Ownership interest (as a percent) 50.00% 50.00%    
Brown Family [Member] | Minimum        
RELATED PARTY TRANSACTIONS        
Ownership interest (as a percent) 47.60%      
Brown Family [Member] | Maximum        
RELATED PARTY TRANSACTIONS        
Ownership interest (as a percent) 59.00%