Related Party Transactions (Details Textuals) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 08, 2006

Payables to affiliated parties

$ 1,379,327

$ 1,069,345

Accrued interest payable to affiliated parties

464,773

464,773

Interest expense incurred on amounts due to affiliated parties

98,518

128,104

Affiliates

Interest payable to affiliated parties (as a percent)

8.00%

8.00%

Payables to affiliated parties

2,737,370

2,590,421

1,066,719

Interest on loan advanced to affiliate (as a percent)

8.00%

Accrued interest payable to affiliated parties

464,773

464,773

Interest expense incurred on amounts due to affiliated parties

$ 98,518

$ 128,104

Property Disposition Fee payable to Related Party

According to the terms of the partnership agreement, the general partners are also allowed to collect a property disposition fee upon the sale of acquired properties. This fee is not to exceed the lesser of 50% of amounts customarily charged in arm’s-length transactions by others rendering similar services for comparable properties, or 2.75% of the sales price. The property disposition fee is subordinate to payments to the limited partners of a cumulative annual return (not compounded) equal to 7% of their average adjusted capital balances and to repayment to the limited partners of an amount equal to their capital contributions. Since these conditions described above have not been met, no disposition fees have been paid or accrued on properties sold in prior years.

Nature of Common Ownership or Management Control Relationships

J. M. Jayson and Company, Inc. is an affiliated company in which the Individual General Partner is the Chairman, Director, and sole stockholder. J. M. Jayson and Company, Inc. owned 1,642.3 units of limited partnership interest.

Units of Partnership Interest held by affiliated company (in units)

1,642.3