Note 3 - Mortgage Note Receivable (Details) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Purchase price for mortgage of investment partnership, Michigan Beach - 2006	$ 4,320,000
Carrying value of mortgage note reduced by equity in loss of Michigan Beach	30,000	37,000
Carrying value of mortgage note reduced by impairment charge of Michigan Beach			50,000
Mortage note receivable balance, beginning of period	3,674,000
Equity in losses of Local Partnership	(30,000)
Mortage note receivable balance, end of period	$ 3,644,000