Real Estate Investments	9 Months Ended
Sep. 30, 2018
Real Estate [Abstract]
Real Estate Disclosure [Text Block]	(5) Real Estate Investments – In March 2017, the Partnership entered into an agreement with the tenant of the KinderCare daycare center in Mayfield Heights, Ohio to extend the lease term five years to end on June 30, 2022. The annual rent was scheduled to remain the same throughout the remainder of the extended lease term. As part of the agreement, the Partnership paid a tenant improvement allowance of $43,350 that was capitalized. In addition, beginning on July 1, 2017, the tenant received free rent for three months that equaled $40,421. In the first quarter of 2017, the Partnership decided to sell the property. In October 2018, the Partnership entered into a second agreement with the tenant to extend the lease term 6.3 years to end on September 30, 2028. The annual rent remains the same with a 10% increase scheduled for October 1, 2023. In October 2018, as part of the agreement, the Partnership made a payment to the tenant of $100,000 that will be capitalized. The General Partner believes that the additional lease term will increase the number of buyers interested in the property and increase the value of the property by more than the $100,000 paid to the tenant. At September 30, 2018, the property was classified as Real Estate Held for Sale with a carrying value of $899,271. In January 2018, the Partnership decided to sell the Red Robin restaurant in Colorado Springs, Colorado. In August 2018, the Partnership entered into an agreement to sell the property to an unrelated third party. On October 30, 2018, the sale closed with the Partnership receiving net proceeds of approximately $5,517,000, which resulted in a net gain of approximately $4,344,500. At the time of sale, the cost and related accumulated depreciation was $2,229,190 and $1,056,733, respectively. At September 30, 2018, the property was classified as Real Estate Held for Sale with a carrying value of $1,172,457. In August 2018, the Partnership entered into an agreement with the tenant of the Staples store in Vernon Hills, Illinois to extend the lease term five years to end on October 31, 2023. As part of the agreement, the annual rent will decrease from $308,315 to $214,480 effective November 1, 2018. The Partnership owned a 40.1354% interest in a HomeTown Buffet restaurant in Albuquerque, New Mexico. The remaining interests in this property were owned by unrelated third parties, who owned the property with the Partnership as tenants-in-common. On November 10, 2015, the Partnership sold the property to an unrelated third party. In December 2014, the Partnership and three of the other co-owners of the property (the “Plaintiffs”) commenced legal action against a fourth coowner (“Defendant”) for breach of contract related to a prior attempt to sell the property. The Plaintiffs are suing to recover damages and attorney’s fees. In July 2015, the judge ruled that the Defendant had breached the contract. On March 24, 2016, the judge heard the Plaintiffs’ motion for summary judgment as to damages. The judge ruled that the Plaintiffs are entitled to attorney’s fees, but declined to award damages until additional proof of damages could be provided. On March 22, 2017, the Plaintiffs signed a settlement agreement with the Defendant for damages related to the breach of contract. The Partnership’s share of the settlement is $35,705. This amount was recognized as Miscellaneous Income in the first quarter of 2017. In addition, on April 30, 2017, the Plaintiffs filed a motion with the court that details the Plaintiffs’ legal and other costs related to the legal action and why the Plaintiffs believe the costs should be recovered from the Defendant. On July 7, 2017, the judge issued a ruling that set the amount that the Plaintiffs can recover from the Defendant. The Partnership’s share of this amount is $50,689. The Defendant subsequently filed a motion requesting that the judge reconsider the amount awarded. The Plaintiffs filed a response to the Defendant’s motion. On September 6, 2017, the judge denied the Defendant’s motion to reconsider. Subsequently, the Defendant filed an appeal with the New Mexico Court of Appeals. In September 2018, the Court of Appeals affirmed the attorneys’ fees award. The Plaintiffs are reviewing options to collect the award from the Defendant. Due to the uncertainty of this situation, the Partnership did not accrue a receivable for the recovery of any legal costs. Through September 30, 2018, the Partnership’s share of the legal and other costs incurred related to the legal action was $139,044. For the nine months ended September 30, 2018 and 2017, the legal and other costs were $618 and $27,941, respectively.

(5) Real Estate Investments –

In March 2017, the Partnership entered into an agreement with the tenant of the KinderCare daycare center in Mayfield Heights, Ohio to extend the lease term five years to end on June 30, 2022. The annual rent was scheduled to remain the same throughout the remainder of the extended lease term. As part of the agreement, the Partnership paid a tenant improvement allowance of $43,350 that was capitalized. In addition, beginning on July 1, 2017, the tenant received free rent for three months that equaled $40,421. In the first quarter of 2017, the Partnership decided to sell the property. In October 2018, the Partnership entered into a second agreement with the tenant to extend the lease term 6.3 years to end on September 30, 2028. The annual rent remains the same with a 10% increase scheduled for October 1, 2023. In October 2018, as part of the agreement, the Partnership made a payment to the tenant of $100,000 that will be capitalized. The General Partner believes that the additional lease term will increase the number of buyers interested in the property and increase the value of the property by more than the $100,000 paid to the tenant. At September 30, 2018, the property was classified as Real Estate Held for Sale with a carrying value of $899,271.

In January 2018, the Partnership decided to sell the Red Robin restaurant in Colorado Springs, Colorado. In August 2018, the Partnership entered into an agreement to sell the property to an unrelated third party. On October 30, 2018, the sale closed with the Partnership receiving net proceeds of approximately $5,517,000, which resulted in a net gain of approximately $4,344,500. At the time of sale, the cost and related accumulated depreciation was $2,229,190 and $1,056,733, respectively. At September 30, 2018, the property was classified as Real Estate Held for Sale with a carrying value of $1,172,457.

In August 2018, the Partnership entered into an agreement with the tenant of the Staples store in Vernon Hills, Illinois to extend the lease term five years to end on October 31, 2023. As part of the agreement, the annual rent will decrease from $308,315 to $214,480 effective November 1, 2018.

The Partnership owned a 40.1354% interest in a HomeTown Buffet restaurant in Albuquerque, New Mexico. The remaining interests in this property were owned by unrelated third parties, who owned the property with the Partnership as tenants-in-common. On November 10, 2015, the Partnership sold the property to an unrelated third party. In December 2014, the Partnership and three of the other co-owners of the property (the “Plaintiffs”) commenced legal action against a fourth coowner (“Defendant”) for breach of contract related to a prior attempt to sell the property. The Plaintiffs are suing to recover damages and attorney’s fees. In July 2015, the judge ruled that the Defendant had breached the contract. On March 24, 2016, the judge heard the Plaintiffs’ motion for summary judgment as to damages. The judge ruled that the Plaintiffs are entitled to attorney’s fees, but declined to award damages until additional proof of damages could be provided. On March 22, 2017, the Plaintiffs signed a settlement agreement with the Defendant for damages related to the breach of contract. The Partnership’s share of the settlement is $35,705. This amount was recognized as Miscellaneous Income in the first quarter of 2017.

In addition, on April 30, 2017, the Plaintiffs filed a motion with the court that details the Plaintiffs’ legal and other costs related to the legal action and why the Plaintiffs believe the costs should be recovered from the Defendant. On July 7, 2017, the judge issued a ruling that set the amount that the Plaintiffs can recover from the Defendant. The Partnership’s share of this amount is $50,689. The Defendant subsequently filed a motion requesting that the judge reconsider the amount awarded. The Plaintiffs filed a response to the Defendant’s motion. On September 6, 2017, the judge denied the Defendant’s motion to reconsider. Subsequently, the Defendant filed an appeal with the New Mexico Court of Appeals. In September 2018, the Court of Appeals affirmed the attorneys’ fees award. The Plaintiffs are reviewing options to collect the award from the Defendant. Due to the uncertainty of this situation, the Partnership did not accrue a receivable for the recovery of any legal costs. Through September 30, 2018, the Partnership’s share of the legal and other costs incurred related to the legal action was $139,044. For the nine months ended September 30, 2018 and 2017, the legal and other costs were $618 and $27,941, respectively.