0001326321-19-000067.txt : 20191114 0001326321-19-000067.hdr.sgml : 20191114 20191114123049 ACCESSION NUMBER: 0001326321-19-000067 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 32 CONFORMED PERIOD OF REPORT: 20190930 FILED AS OF DATE: 20191114 DATE AS OF CHANGE: 20191114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AEI INCOME & GROWTH FUND XXI LTD PARTNERSHIP CENTRAL INDEX KEY: 0000931755 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 411789725 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 033-85076 FILM NUMBER: 191218267 BUSINESS ADDRESS: STREET 1: 30 EAST 7TH ST SUITE 1300 CITY: ST PAUL STATE: MN ZIP: 55101 BUSINESS PHONE: 6512277333 MAIL ADDRESS: STREET 1: 30 EAST 7TH ST SUITE 1300 CITY: ST PAUL STATE: MN ZIP: 55101 10-Q 1 q213-19.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended:  September 30, 2019

Commission File Number:  000-29274

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
(Exact name of registrant as specified in its charter)

State of Minnesota
 
41-1789725
(State or other jurisdiction of
incorporation or organization)
 
(I.R.S. Employer
Identification No.)
     
30 East 7th Street, Suite 1300
St. Paul, Minnesota 55101
 
(651) 227-7333
(Address of principal executive offices)
 
(Registrant’s telephone number)

Not Applicable
(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.     ⌧ Yes    □ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).     ⌧ Yes    □ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

□ Large accelerated filer
□ Accelerated filer
□ Non-accelerated filer
⌧ Smaller reporting company
□ Emerging growth company
 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.     □

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).     □ Yes    ⌧ No



AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP

INDEX


   
Page
Part I – Financial Information
 
       
 
Item 1.
Financial Statements:
 
       
   
Balance Sheets as of September 30, 2019 and December 31, 2018
3
       
   
Statements for the Periods ended September 30, 2019 and 2018:
 
         
     
Income
4
         
     
Cash Flows
5
         
     
Changes in Partners’ Capital (Deficit)
6
         
   
Notes to Financial Statements
7 - 10
       
 
Item 2.
Management's Discussion and Analysis of Financial
 
     
Condition and Results of Operations
11 - 16
       
 
Item 3.
Quantitative and Qualitative Disclosures About Market Risk
16
       
 
Item 4.
Controls and Procedures
16
       
Part II – Other Information
 
       
 
Item 1.
Legal Proceedings
16
       
 
Item 1A.
Risk Factors
16
       
 
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
17
       
 
Item 3.
Defaults Upon Senior Securities
17
       
 
Item 4.
Mine Safety Disclosures
17
       
 
Item 5.
Other Information
17
       
 
Item 6.
Exhibits
17
       
Signatures
18

- 2 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
BALANCE SHEETS

ASSETS

   
September 30,
   
December 31,
 
   
2019
   
2018
 
   
(unaudited)
       
Current Assets:
           
Cash
 
$
829,804
   
$
993,307
 
Receivables
   
1,466
     
3,664
 
Total Current Assets
   
831,270
     
996,971
 
                 
Real Estate Investments:
               
Land
   
2,959,461
     
3,659,461
 
Buildings
   
8,932,356
     
10,339,539
 
Acquired Intangible Lease Assets
   
621,258
     
807,178
 
Real Estate Held for Investment, at cost
   
12,513,075
     
14,806,178
 
Accumulated Depreciation and Amortization
   
(4,157,139
)
   
(4,239,689
)
Real Estate Held for Investment, Net
   
8,355,936
     
10,566,489
 
Real Estate Held for Sale
   
1,925,710
     
0
 
Total Real Estate Investments
   
10,281,646
     
10,566,489
 
Total Assets
 
$
11,112,916
   
$
11,563,460
 

LIABILITIES AND PARTNERS' CAPITAL

Current Liabilities:
           
Payable to AEI Fund Management, Inc.
 
$
102,025
   
$
107,167
 
Distributions Payable
   
198,178
     
198,186
 
Total Current Liabilities
   
300,203
     
305,353
 
                 
Long-term Liabilities:
               
Acquired Below-Market Lease Intangibles, Net
   
51,350
     
87,655
 
                 
Partners’ Capital :
               
General Partners
   
(1,093
)
   
2,998
 
Limited Partners – 24,000 Units authorized;
   19,264 and 19,329 Units issued and outstanding
   as of 9/30/2019 and 12/31/2018
   
10,762,456
     
11,167,454
 
Total Partners' Capital
   
10,761,363
     
11,170,452
 
Total Liabilities and Partners' Capital
 
$
11,112,916
   
$
11,563,460
 
The accompanying Notes to Financial Statements are an integral part of these statements.
- 3 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
STATEMENTS OF INCOME
(unaudited)


   
Three Months Ended September 30
   
Nine Months Ended September 30
 
   
2019
   
2018
   
2019
   
2018
 
                         
Rental Income
 
$
259,213
   
$
259,212
   
$
777,638
   
$
777,389
 
                                 
Expenses:
                               
Partnership Administration – Affiliates
   
42,893
     
38,925
     
116,781
     
111,021
 
Partnership Administration and Property
   Management – Unrelated Parties
   
22,456
     
18,614
     
83,639
     
84,356
 
Depreciation and Amortization
   
117,621
     
117,621
     
352,863
     
352,863
 
Total Expenses
   
182,970
     
175,160
     
553,283
     
548,240
 
                                 
Operating Income
   
76,243
     
84,052
     
224,355
     
229,149
 
                                 
Other Income:
                               
Interest Income
   
3,051
     
2,351
     
9,635
     
4,724
 
                                 
Net Income
 
$
79,294
   
$
86,403
   
$
233,990
   
$
233,873
 
                                 
Net Income Allocated:
                               
General Partners
 
$
793
   
$
864
   
$
2,340
   
$
2,339
 
Limited Partners
   
78,501
     
85,539
     
231,650
     
231,534
 
Total
 
$
79,294
   
$
86,403
   
$
233,990
   
$
233,873
 
                                 
Net Income per Limited Partnership Unit
 
$
4.08
   
$
4.41
   
$
12.01
   
$
11.89
 
                                 
Weighted Average Units Outstanding –
      Basic and Diluted
   
19,264
     
19,402
     
19,286
     
19,473
 
                                 










The accompanying Notes to Financial Statements are an integral part of these statements.
- 4 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
STATEMENTS OF CASH FLOWS
(unaudited)


   
Nine Months Ended September 30
 
   
2019
   
2018
 
Cash Flows from Operating Activities:
           
Net Income
 
$
233,990
   
$
233,873
 
                 
Adjustments to Reconcile Net Income
To Net Cash Provided by Operating Activities:
               
Depreciation and Amortization
   
338,538
     
338,538
 
(Increase) Decrease in Receivables
   
2,198
     
47,153
 
Increase (Decrease) in Payable to
   AEI Fund Management, Inc.
   
(5,142
)
   
67,971
 
Total Adjustments
   
335,594
     
453,662
 
Net Cash Provided By (Used For)
   Operating Activities
   
569,584
     
687,535
 
                 
Cash Flows from Investing Activities:
               
Investments in Real Estate
   
(90,000
)
   
0
 
                 
Cash Flows from Financing Activities:
               
Distributions Paid to Partners
   
(594,550
)
   
(1,614,745
)
Repurchase of Partnership Units
   
(48,537
)
   
(188,845
)
Net Cash Provided By (Used For)
   Financing Activities
   
(643,087
)
   
(1,803,590
)
                 
Net Increase (Decrease) in Cash
   
(163,503
)
   
(1,116,055
)
                 
Cash, beginning of period
   
993,307
     
2,142,394
 
                 
Cash, end of period
 
$
829,804
   
$
1,026,339
 
                 







The accompanying Notes to Financial Statements are an integral part of these statements.
- 5 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)
(unaudited)

   
General Partners
   
Limited Partners
   
Total
   
Limited Partnership Units Outstanding
 
                         
Balance, December 31, 2017
 
$
10,072
   
$
11,867,738
   
$
11,877,810
     
19,615.64
 
                                 
Distributions Declared
   
(1,982
)
   
(196,198
)
   
(198,180
)
       
                                 
Net Income
   
762
     
75,427
     
76,189
         
                                 
Balance, March 31, 2018
   
8,852
     
11,746,967
     
11,755,819
     
19,615.64
 
                                 
Distributions Declared
   
(1,982
)
   
(196,199
)
   
(198,181
)
       
                                 
Repurchase of Partnership Units
   
(1,888
)
   
(186,957
)
   
(188,845
)
   
(213.34
)
                                 
Net Income
   
713
     
70,568
     
71,281
         
                                 
Balance, June 30, 2018
   
5,695
     
11,434,379
     
11,440,074
     
19,402.30
 
                                 
Distributions Declared
   
(1,982
)
   
(196,199
)
   
(198,181
)
       
                                 
Net Income
   
864
     
85,539
     
86,403
         
                                 
Balance, September 30, 2018
 
$
4,577
   
$
11,323,719
   
$
11,328,296
     
19,402.30
 
                                 
                                 
                                 
Balance, December 31, 2018
 
$
2,998
   
$
11,167,454
   
$
11,170,452
     
19,328.64
 
                                 
Distributions Declared
   
(1,982
)
   
(196,204
)
   
(198,186
)
       
                                 
Net Income
   
819
     
81,036
     
81,855
         
                                 
Balance, March 31, 2019
   
1,835
     
11,052,286
     
11,054,121
     
19,328.64
 
                                 
Distributions Declared
   
(1,982
)
   
(196,196
)
   
(198,178
)
       
                                 
Repurchase of Partnership Units
   
(486
)
   
(48,051
)
   
(48,537
)
   
(64.66
)
                                 
Net Income
   
728
     
72,113
     
72,841
         
                                 
Balance, June 30, 2019
   
95
     
10,880,152
     
10,880,247
     
19,263.98
 
                                 
Distributions Declared
   
(1,981
)
   
(196,197
)
   
(198,178
)
       
                                 
Net Income
   
793
     
78,501
     
79,294
         
                                 
Balance, September 30, 2019
 
$
(1,093
)
 
$
10,762,456
   
$
10,761,363
     
19,263.98
 
                                 
The accompanying Notes to Financial Statements are an integral part of these statements.
- 6 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2019
(unaudited)

(1)  The condensed statements included herein have been prepared by the registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission, and reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results of operations for the interim period, on a basis consistent with the annual audited statements.  The adjustments made to these condensed statements consist only of normal recurring adjustments.  Certain information, accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) have been condensed or omitted pursuant to such rules and regulations, although the registrant believes that the disclosures are adequate to make the information presented not misleading.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in the registrant’s latest annual report on Form 10‑K.

(2)  Organization –

AEI Income & Growth Fund XXI Limited Partnership (“Partnership”) was formed to acquire and lease commercial properties to operating tenants.  The Partnership's operations are managed by AEI Fund Management XXI, Inc. (“AFM”), the Managing General Partner.  Robert P. Johnson, the President and sole director of AFM, serves as the Individual General Partner.  AFM is a wholly owned subsidiary of AEI Capital Corporation of which Mr. Johnson is the majority shareholder.  AEI Fund Management, Inc. (“AEI”), an affiliate of AFM, performs the administrative and operating functions for the Partnership.

The terms of the Partnership offering called for a subscription price of $1,000 per Limited Partnership Unit, payable on acceptance of the offer.  The Partnership commenced operations on April 14, 1995 when minimum subscriptions of 1,500 Limited Partnership Units ($1,500,000) were accepted.  On January 31, 1997, the offering terminated when the maximum subscription limit of 24,000 Limited Partnership Units was reached.  Under the terms of the Limited Partnership Agreement, the Limited Partners and General Partners contributed funds of $24,000,000 and $1,000, respectively.

During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 90% to the Limited Partners and 10% to the General Partners; provided, however, that such distributions to the General Partners will be subordinated to the Limited Partners first receiving an annual, noncumulative distribution of Net Cash Flow equal to 10% of their Adjusted Capital Contribution, as defined, and, provided further, that in no event will the General Partners receive less than 1% of such Net Cash Flow per annum.  Distributions to Limited Partners will be made pro rata by Units.

- 7 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
NOTES TO FINANCIAL STATEMENTS

(2)  Organization – (Continued)

Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 10% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow;  (ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.  Distributions to the Limited Partners will be made pro rata by Units.

For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.  Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.  Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.

For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 10% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.  Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.

The General Partners are not required to currently fund a deficit capital balance.  Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions.

In January 2014, the Managing General Partner mailed a Consent Statement (Proxy) seeking the consent of the Limited Partners to continue the Partnership for an additional 60 months or to initiate the final disposition, liquidation and distribution of all of the Partnership’s properties and assets.  On February 14, 2014, the proposal to continue the Partnership was approved with a majority of Units voted in favor of the continuation proposal.  As a result, the Managing General Partner will continue the operations of the Partnership for an additional 60 months at which time it intends to again ask the Limited Partners to vote on the same two proposals.

- 8 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
NOTES TO FINANCIAL STATEMENTS

(3)  Recently Adopted Accounting Pronouncements –

In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded.  In addition, the amendments expanded the disclosure requirements for the analysis of partners’ capital for interim financial statements.  Under the amendments, an analysis of changes in each caption of partners’ capital presented in the balance sheet must be provided in a note or separate statement.  The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of income is required to be filed.  The Partnership’s first presentation of year-to-date quarterly changes in partners’ capital was included in its Form 10‑Q for the quarter ended March 31, 2019.

In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, which provides guidance for accounting for leases.  The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets, initially measured at the present value of the lease payments.  The accounting guidance for lessors is largely unchanged.  The ASU is effective for annual and interim periods beginning after December 15, 2018. It is to be adopted using a modified retrospective approach.  The Partnership has adopted the accounting pronouncement effective January 1, 2019 and the adoption of the standard did not have a material impact on the Partnership’s financial statements.

(4)  Real Estate Investments –

The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois.  The remaining interests in the property are owned by affiliates of the Partnership.  On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its on‑site assets.  In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June 30, 2017.  At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property.  The tenant paid rent through June 2017.  The owners have listed the property for lease with a real estate broker in the Champaign area.

In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024.  As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January 1, 2020.

In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034.  The annual rent remained the same with a 3.0% increase scheduled to occur after five years.  As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized.
- 9 -

AEI INCOME & GROWTH FUND XXI LIMITED PARTNERSHIP
NOTES TO FINANCIAL STATEMENTS

(4)  Real Estate Investments – (Continued)

In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party.  On October 23, 2019, the sale closed with the Partnership receiving net proceeds of approximately $2,739,000, which resulted in a net gain of approximately $813,300.  At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively.  At September 30, 2019, the property was classified as Real Estate Held for Sale with a carrying value of $1,925,710.

(5)  Payable to AEI Fund Management, Inc. –

AEI Fund Management, Inc. performs the administrative and operating functions for the Partnership.  The payable to AEI Fund Management represents the balance due for those services.  This balance is non-interest bearing and unsecured and is to be paid in the normal course of business.

(6)  Partners’ Capital –

For the nine months ended September 30, 2019 and 2018, the Partnership declared distributions of $594,542 for both years.  The Limited Partners received distributions of $588,597 and $588,596 and the General Partners received distributions of $5,945 and $5,946 for the periods, respectively.  The Limited Partners' distributions represented $30.52 and $30.23 per Limited Partnership Unit outstanding using 19,286 and 19,473 weighted average Units in 2019 and 2018, respectively.  The distributions represented $9.52 and $2.25 per Unit of Net Income and $21.00 and $27.98 per Unit of contributed capital in 2019 and 2018, respectively.

As part of the distributions discussed above, the Partnership distributed net sale proceeds of $64,513 and $197,980 in 2019 and 2018, respectively.  The Limited Partners received distributions of $63,868 and $196,000 and the General Partners received distributions of $645 and $1,980 for the periods, respectively.  The Limited Partners’ distributions represented $3.32 and $10.10 per Unit for the periods, respectively.

On April 1, 2019, the Partnership repurchased a total of 64.66 Units for $48,051 from five Limited Partners in accordance with the Partnership Agreement.  On April 1, 2018, the Partnership repurchased a total of 213.34 Units for $186,957 from eight Limited Partners. The Partnership acquired these Units using Net Cash Flow from operations.  The repurchases increase the remaining Limited Partners' ownership interest in the Partnership.  As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $486 and $1,888 in 2019 and 2018, respectively.

(7)  Fair Value Measurements –

As of September 30, 2019 and December 31, 2018, the Partnership had no assets or liabilities measured at fair value on a recurring basis or nonrecurring basis.
- 10 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS.

This section contains "forward-looking statements" which represent management's expectations or beliefs concerning future events, including statements regarding anticipated application of cash, expected returns from rental income, growth in revenue, the sufficiency of cash to meet operating expenses, rates of distribution, and other matters.  These, and other forward-looking statements, should be evaluated in the context of a number of factors that may affect the Partnership's financial condition and results of operations, including the following:


Market and economic conditions which affect the value of the properties the Partnership owns and the cash from rental income such properties generate;

the federal income tax consequences of rental income, deductions, gain on sales and other items and the effects of these consequences for the Partners;

resolution by the General Partners of conflicts with which they may be confronted;

the success of the General Partners of locating properties with favorable risk return characteristics;

the effect of tenant defaults; and

the condition of the industries in which the tenants of properties owned by the Partnership operate.

Application of Critical Accounting Policies

The Partnership’s financial statements have been prepared in accordance with US GAAP.  Preparing the financial statements requires management to use judgment in the application of these accounting policies, including making estimates and assumptions.  These judgments will affect the reported amounts of the Partnership’s assets and liabilities and the disclosure of contingent assets and liabilities as of the dates of the financial statements and will affect the reported amounts of revenue and expenses during the reporting periods.  It is possible that the carrying amount of the Partnership’s assets and liabilities, or the results of reported operations, will be affected if management’s estimates or assumptions prove inaccurate.

Management of the Partnership evaluates the following accounting estimates on an ongoing basis, and has discussed the development and selection of these estimates and the management discussion and analysis disclosures regarding them with the managing partner of the Partnership.

Allocation of Purchase Price of Acquired Properties

Upon acquisition of real properties, the Partnership records them in the financial statements at cost.  The purchase price is allocated to tangible assets, consisting of land and building, and to identified intangible assets and liabilities, which may include the value of above market and below market leases and the value of in-place leases.  The allocation of the purchase price is based upon the fair value of each component of the property.  Although independent appraisals may be used to assist in the determination of fair value, in many cases these values will be based upon management’s assessment of each property, the selling prices of comparable properties and the discounted value of cash flows from the asset.

- 11 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

The fair values of above market and below market in-place leases will be recorded based on the present value (using an interest rate which reflects the risks associated with the leases acquired) of the difference between (i) the contractual amounts to be paid pursuant to the in-place leases and (ii) an estimate of fair market lease rates for the corresponding in-place leases measured over a period equal to the non-cancelable term of the lease including any bargain renewal periods.  The above market and below market lease values will be capitalized as intangible lease assets or liabilities.  Above market lease values will be amortized as an adjustment of rental income over the remaining term of the respective leases.  Below market lease values will be amortized as an adjustment of rental income over the remaining term of the respective leases, including any bargain renewal periods.  If a lease were to be terminated prior to its stated expiration, all unamortized amounts of above market and below market in-place lease values relating to that lease would be recorded as an adjustment to rental income.

The fair values of in-place leases will include estimated direct costs associated with obtaining a new tenant, and opportunity costs associated with lost rentals which are avoided by acquiring an in-place lease.  Direct costs associated with obtaining a new tenant may include commissions, tenant improvements, and other direct costs and are estimated, in part, by management’s consideration of current market costs to execute a similar lease.  These direct costs will be included in intangible lease assets on the balance sheet and will be amortized to expense over the remaining term of the respective leases.  The value of opportunity costs will be calculated using the contractual amounts to be paid pursuant to the in-place leases over a market absorption period for a similar lease.  These intangibles will be included in intangible lease assets on the balance sheet and will be amortized to expense over the remaining term of the respective leases.  If a lease were to be terminated prior to its stated expiration, all unamortized amounts of in-place lease assets relating to that lease would be expensed.

The determination of the fair values of the assets and liabilities acquired will require the use of significant assumptions with regard to the current market rental rates, rental growth rates, discount and capitalization rates, interest rates and other variables.  If management’s estimates or assumptions prove inaccurate, the result would be an inaccurate allocation of purchase price, which could impact the amount of reported net income.

Carrying Value of Properties

Properties are carried at original cost, less accumulated depreciation and amortization.  The Partnership tests long-lived assets for recoverability when events or changes in circumstances indicate that the carrying value may not be recoverable.  For properties the Partnership will hold and operate, management determines whether impairment has occurred by comparing the property’s probability-weighted future undiscounted cash flows to its current carrying value.  For properties held for sale, management determines whether impairment has occurred by comparing the property’s estimated fair value less cost to sell to its current carrying value.  If the carrying value is greater than the net realizable value, an impairment loss is recorded to reduce the carrying value of the property to its net realizable value.  Changes in these assumptions or analysis may cause material changes in the carrying value of the properties.

- 12 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

Allocation of Expenses

AEI Fund Management, Inc. allocates expenses to each of the funds they manage primarily on the basis of the number of hours devoted by their employees to each fund’s affairs.  They also allocate expenses at the end of each month that are not directly related to a fund’s operations based upon the number of investors in the fund and the fund’s capitalization relative to other funds they manage.  The Partnership reimburses these expenses subject to detailed limitations contained in the Partnership Agreement.

Results of Operations

For the nine months ended September 30, 2019 and 2018, the Partnership recognized rental income of $777,638 and $777,389, respectively.  In 2019, rental income increased due to a rent increase on one property.  Based on the scheduled rent for the properties owned as of October 31, 2019, the Partnership expects to recognize rental income of approximately $1,001,000 and $835,000 in 2019 and 2020, respectively.

For the nine months ended September 30, 2019 and 2018, the Partnership incurred Partnership administration expenses from affiliated parties of $116,781 and $111,021, respectively.  These administration expenses include costs associated with the management of the properties, processing distributions, reporting requirements and communicating with the Limited Partners.  During the same periods, the Partnership incurred Partnership administration and property management expenses from unrelated parties of $83,639 and $84,356, respectively.  These expenses represent direct payments to third parties for legal and filing fees, direct administrative costs, outside audit costs, taxes, insurance and other property costs.

The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois.  The remaining interests in the property are owned by affiliates of the Partnership.  On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its on‑site assets.  In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June 30, 2017.  At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property.  The tenant paid rent through June 2017.  The owners have listed the property for lease with a real estate broker in the Champaign area.

In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024.  As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January 1, 2020.

For the nine months ended September 30, 2019 and 2018, the Partnership recognized interest income of $9,635 and $4,724, respectively.

- 13 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

Management believes inflation has not significantly affected income from operations.  Leases may contain rent increases, based on the increase in the Consumer Price Index over a specified period, which will result in an increase in rental income over the term of the leases.  Inflation also may cause the real estate to appreciate in value.  However, inflation and changing prices may have an adverse impact on the operating margins of the properties' tenants, which could impair their ability to pay rent and subsequently reduce the Net Cash Flow available for distributions.

Liquidity and Capital Resources

During the nine months ended September 30, 2019, the Partnership's cash balances decreased $163,503 as a result of cash paid for a tenant improvement allowance and distributions paid to the Partners and cash used to repurchase Units in excess of cash generated from operating activities.  During the nine months ended September 30, 2018, the Partnership's cash balances decreased $1,116,055 as a result of distributions paid to the Partners and cash used to repurchase Units in excess of cash generated from operating activities.

Net cash provided by operating activities decreased from $687,535 in 2018 to $569,584 in 2019 as a result of an increase in Partnership administration and property management expenses in 2019 and net timing differences in the collection of payments from the tenants and the payment of expenses, which were partially offset by an increase in total rental and interest income in 2019.

The major components of the Partnership's cash flow from investing activities are investments in real estate and proceeds from the sale of real estate.  During the nine months ended September 30, 2019, the Partnership expended $90,000 to invest in real properties.

In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034.  The annual rent remained the same with a 3.0% increase scheduled to occur after five years.  As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized.

In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party.  On October 23, 2019, the sale closed with the Partnership receiving net proceeds of approximately $2,739,000, which resulted in a net gain of approximately $813,300.  At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively.  At September 30, 2019, the property was classified as Real Estate Held for Sale with a carrying value of $1,925,710.

- 14 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

The Partnership's primary use of cash flow, other than investment in real estate, is distribution payments to Partners and cash used to repurchase Units.  The Partnership declares its regular quarterly distributions before the end of each quarter and pays the distribution in the first week after the end of each quarter.  The Partnership attempts to maintain a stable distribution rate from quarter to quarter.  The Partnership may repurchase tendered Units on April 1st and October 1st of each year subject to limitations.

For the nine months ended September 30, 2019 and 2018, the Partnership declared distributions of $594,542 for both years, which were distributed 99% to the Limited Partners and 1% to the General Partners.  The Limited Partners received distributions of $588,597 and $588,596 and the General Partners received distributions of $5,945 and and $5,946 for the periods, respectively.  In December 2017, the Partnership declared a special distribution of net sale proceeds of $1,010,101 which was paid in the first week of January 2018 and resulted in higher distributions paid in 2018.

As part of the distributions discussed above, the Partnership distributed net sale proceeds of $64,513 and $197,980 in 2019 and 2018, respectively.  The Limited Partners received distributions of $63,868 and $196,000 and the General Partners received distributions of $645 and $1,980 for the periods, respectively.  The Limited Partners’ distributions represented $3.32 and $10.10 per Unit for the periods, respectively.

The Partnership may repurchase Units from Limited Partners who have tendered their Units to the Partnership.  Such Units may be acquired at a discount.  The Partnership will not be obligated to purchase in any year any number of Units that, when aggregated with all other transfers of Units that have occurred since the beginning of the same calendar year (excluding Permitted Transfers as defined in the Partnership Agreement), would exceed 5% of the total number of Units outstanding on January 1 of such year.  In no event shall the Partnership be obligated to purchase Units if, in the sole discretion of the Managing General Partner, such purchase would impair the capital or operation of the Partnership.

On April 1, 2019, the Partnership repurchased a total of 64.66 Units for $48,051 from five Limited Partners in accordance with the Partnership Agreement.  On April 1, 2018, the Partnership repurchased a total of 213.34 Units for $186,957 from eight Limited Partners. The Partnership acquired these Units using Net Cash Flow from operations.  The repurchases increase the remaining Limited Partners' ownership interest in the Partnership.  As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $486 and $1,888 in 2019 and 2018, respectively.

The continuing rent payments from the properties, together with cash generated from property sales, should be adequate to fund continuing distributions and meet other Partnership obligations on both a short-term and long-term basis.

- 15 -

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS.  (Continued)

Off-Balance Sheet Arrangements

As of September 30, 2019 and December 31, 2018, the Partnership had no material off-balance sheet arrangements that had or are reasonably likely to have current or future effects on its financial condition, results of operations, liquidity or capital resources.

ITEM 3.  QUANTITATIVE & QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not required for a smaller reporting company.

ITEM 4.  CONTROLS AND PROCEDURES.

(a)  Disclosure Controls and Procedures.

Under the supervision and with the participation of management, including its President and Chief Financial Officer, the Managing General Partner of the Partnership evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”)).  Based upon that evaluation, the President and Chief Financial Officer of the Managing General Partner concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective in ensuring that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in applicable rules and forms and that such information is accumulated and communicated to management, including the President and Chief Financial Officer of the Managing General Partner, in a manner that allows timely decisions regarding required disclosure.

(b)  Changes in Internal Control Over Financial Reporting.

During the most recent period covered by this report, there has been no change in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.


PART II – OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

There are no material pending legal proceedings to which the Partnership is a party or of which the Partnership's property is subject.

ITEM 1A.  RISK FACTORS.

Not required for a smaller reporting company.

- 16 -

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES & USE OF PROCEEDS.

(a) None.

(b) Not applicable.

(c) Pursuant to Section 7.7 of the Partnership Agreement, as amended, each Limited Partner has the right to present Units to the Partnership for purchase by submitting notice to the Managing General Partner during January or July of each year.  The purchase price of the Units is equal to 95% of the net asset value per Unit, as of the first business day of January or July of each year, as determined by the Managing General Partner in accordance with the provisions of the Partnership Agreement.  Units tendered to the Partnership during January and July may be repurchased on April 1st and October 1st, respectively, of each year subject to the following limitations.  The Partnership will not be obligated to purchase in any year more than 5% of the total number of Units outstanding on January 1 of such year.  In no event shall the Partnership be obligated to purchase Units if, in the sole discretion of the Managing General Partner, such purchase would impair the capital or operation of the Partnership.  During the period covered by this report, the Partnership did not purchase any Units.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.  MINE SAFETY DISCLOSURES.

Not Applicable.

ITEM 5.  OTHER INFORMATION.

None.

ITEM 6.  EXHIBITS.

31.1
Certification of Chief Executive Officer of General Partner pursuant to Rule 15d-14(a)(17 CFR 240.15d-14(a)) and Section 302 of the Sarbanes-Oxley Act of 2002.

31.2
Certification of Chief Financial Officer of General Partner pursuant to Rule 15d-14(a)(17 CFR 240.15d-14(a)) and Section 302 of the Sarbanes-Oxley Act of 2002.

32
Certification of Chief Executive Officer and Chief Financial Officer of General Partner pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.



- 17 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


Dated:  November 13, 2019
AEI Income & Growth Fund XXI
 
Limited Partnership
 
By:
AEI Fund Management XXI, Inc.
 
Its:
Managing General Partner
     
     
     
 
By:
 /s/ MARNI J NYGARD
   
Marni J. Nygard
   
President
   
(Principal Executive Officer)
     
     
     
 
By:
 /s/ PATRICK W KEENE
   
Patrick W. Keene
   
Chief Financial Officer
   
(Principal Accounting Officer)


- 18 -
EX-31.1 3 ex31-121.htm
Exhibit 31.1
CERTIFICATIONS

I, Marni J. Nygard, certify that:

1. I have reviewed this quarterly report on Form 10-Q of AEI Income & Growth Fund XXI Limited Partnership;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date:  November 13, 2019
 /s/ MARNI J NYGARD
 
Marni J. Nygard, President
 
AEI Fund Management XXI, Inc.
 
Managing General Partner
EX-31.2 4 ex31-221.htm
Exhibit 31.2
CERTIFICATIONS

I, Patrick W. Keene, certify that:

1. I have reviewed this quarterly report on Form 10-Q of AEI Income & Growth Fund XXI Limited Partnership;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date:  November 13, 2019
 /s/ PATRICK W KEENE
 
Patrick W. Keene, Chief Financial Officer
 
AEI Fund Management XXI, Inc.
 
Managing General Partner

EX-32 5 ex32-21.htm
Exhibit 32
CERTIFICATION PURSUANT TO
18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of AEI Income & Growth Fund XXI Limited Partnership (the “Partnership”) on Form 10-Q for the period ended September 30, 2019, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Marni J. Nygard, President of AEI Fund Management XXI, Inc., the Managing General Partner of the Partnership, and Patrick W. Keene, Chief Financial Officer of AEI Fund Management XXI, Inc., each certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:


1.
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and


2.
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.



 
/s/ MARNI J NYGARD
 
 
Marni J. Nygard, President
 
 
AEI Fund Management XXI, Inc.
 
 
Managing General Partner
 
 
November 13, 2019
 
     
     
     
 
/s/ PATRICK W KEENE
 
 
Patrick W. Keene, Chief Financial Officer
 
 
AEI Fund Management XXI, Inc.
 
 
Managing General Partner
 
 
November 13, 2019
 

EX-101.INS 6 aei21-20190930.xml XBRL INSTANCE DOCUMENT 0000931755 2019-01-01 2019-09-30 0000931755 2019-09-30 0000931755 2018-12-31 0000931755 us-gaap:LimitedPartnerMember 2019-09-30 0000931755 us-gaap:LimitedPartnerMember 2018-12-31 0000931755 2019-07-01 2019-09-30 0000931755 2018-07-01 2018-09-30 0000931755 2018-01-01 2018-09-30 0000931755 2017-12-31 0000931755 2018-09-30 0000931755 us-gaap:GeneralPartnerMember 2017-12-31 0000931755 us-gaap:LimitedPartnerMember 2017-12-31 0000931755 us-gaap:GeneralPartnerMember 2018-01-01 2018-03-31 0000931755 us-gaap:LimitedPartnerMember 2018-01-01 2018-03-31 0000931755 2018-01-01 2018-03-31 0000931755 us-gaap:GeneralPartnerMember 2018-03-31 0000931755 us-gaap:LimitedPartnerMember 2018-03-31 0000931755 2018-03-31 0000931755 us-gaap:GeneralPartnerMember 2018-04-01 2018-06-30 0000931755 us-gaap:LimitedPartnerMember 2018-04-01 2018-06-30 0000931755 2018-04-01 2018-06-30 0000931755 us-gaap:GeneralPartnerMember 2018-06-30 0000931755 us-gaap:LimitedPartnerMember 2018-06-30 0000931755 2018-06-30 0000931755 us-gaap:GeneralPartnerMember 2018-07-01 2018-09-30 0000931755 us-gaap:LimitedPartnerMember 2018-07-01 2018-09-30 0000931755 us-gaap:GeneralPartnerMember 2018-09-30 0000931755 us-gaap:LimitedPartnerMember 2018-09-30 0000931755 us-gaap:GeneralPartnerMember 2018-12-31 0000931755 us-gaap:GeneralPartnerMember 2019-01-01 2019-03-31 0000931755 us-gaap:LimitedPartnerMember 2019-01-01 2019-03-31 0000931755 2019-01-01 2019-03-31 0000931755 us-gaap:GeneralPartnerMember 2019-03-31 0000931755 us-gaap:LimitedPartnerMember 2019-03-31 0000931755 2019-03-31 0000931755 us-gaap:GeneralPartnerMember 2019-04-01 2019-06-30 0000931755 us-gaap:LimitedPartnerMember 2019-04-01 2019-06-30 0000931755 2019-04-01 2019-06-30 0000931755 us-gaap:GeneralPartnerMember 2019-06-30 0000931755 us-gaap:LimitedPartnerMember 2019-06-30 0000931755 2019-06-30 0000931755 us-gaap:GeneralPartnerMember 2019-07-01 2019-09-30 0000931755 us-gaap:LimitedPartnerMember 2019-07-01 2019-09-30 0000931755 us-gaap:GeneralPartnerMember 2019-09-30 0000931755 us-gaap:LimitedPartnerMember 1995-04-14 0000931755 us-gaap:LimitedPartnerMember 1997-01-31 0000931755 us-gaap:GeneralPartnerMember 1997-01-31 0000931755 aei21:JaredJewelryAuburnHillsMIMember 2019-03-01 2019-03-01 0000931755 aei21:JaredJewelryAuburnHillsMIMember 2019-01-01 2019-12-31 0000931755 aei21:JaredJewelryAuburnHillsMIMember 2020-01-01 2020-12-31 0000931755 aei21:TractorSupplyCantonGAMember 2019-09-01 2019-09-01 0000931755 aei21:TractorSupplyCantonGAMember 2019-10-23 2019-10-23 0000931755 aei21:TractorSupplyCantonGAMember 2019-10-23 0000931755 aei21:TractorSupplyCantonGAMember 2019-09-30 0000931755 us-gaap:LimitedPartnerMember 2019-01-01 2019-09-30 0000931755 us-gaap:LimitedPartnerMember 2018-01-01 2018-09-30 0000931755 us-gaap:GeneralPartnerMember 2019-01-01 2019-09-30 0000931755 us-gaap:GeneralPartnerMember 2018-01-01 2018-09-30 xbrli:shares iso4217:USD iso4217:USD xbrli:shares false 651 --12-31 Q3 2019 2019-09-30 true false 10-Q 30 East 7th Street, Suite 1300 St. Paul US 55101 0000931755 Yes false false 000-29274 Non-accelerated Filer MN Yes AEI Income & Growth Fund XXI LTD Partnership false true 41-1789725 227-7333 true NONE Limited Partnership Units 19264 829804 993307 1466 3664 831270 996971 2959461 3659461 8932356 10339539 621258 807178 12513075 14806178 4157139 4239689 8355936 10566489 1925710 0 10281646 10566489 11112916 11563460 102025 107167 198178 198186 300203 305353 51350 87655 -1093 2998 10762456 11167454 10761363 11170452 11112916 11563460 24000 24000 19264 19329 19264 19329 259213 259212 777638 777389 42893 38925 116781 111021 22456 18614 83639 84356 117621 117621 352863 352863 182970 175160 553283 548240 76243 84052 224355 229149 3051 2351 9635 4724 79294 86403 233990 233873 793 864 2340 2339 78501 85539 231650 231534 4.08 4.41 12.01 11.89 19264 19402 19286 19473 338538 338538 -2198 -47153 -5142 67971 335594 453662 569584 687535 90000 0 594550 1614745 48537 188845 -643087 -1803590 -163503 -1116055 2142394 1026339 10072 11867738 11877810 19615.64 1982 196198 198180 762 75427 76189 8852 11746967 11755819 19615.64 1982 196199 198181 1888 186957 188845 213.34 713 70568 71281 5695 11434379 11440074 19402.30 1982 196199 198181 864 85539 4577 11323719 11328296 19402.30 2998 11167454 1982 196204 198186 819 81036 81855 1835 11052286 11054121 19328.64 1982 196196 198178 486 48051 48537 64.66 728 72113 72841 95 10880152 10880247 19263.98 1981 196197 198178 793 78501 -1093 10762456 <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify;"> <font style="font-weight: bold;">(1)</font><font>&#xa0;&#xa0;The condensed statements included herein have been prepared by the registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission, and reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results of operations for the interim period, on a basis consistent with the annual audited statements.&#xa0;&#xa0;The adjustments made to these condensed statements consist only of normal recurring adjustments.&#xa0;&#xa0;Certain information, accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) have been condensed or omitted pursuant to such rules and regulations, although the registrant believes that the disclosures are adequate to make the information presented not misleading.&#xa0;&#xa0;It is suggested that these condensed financial statements be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in the registrant&#x2019;s latest annual report on Form&#xa0;10K.</font> </div><br/></div> <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(2)&#xa0;&#xa0;Organization &#x2013; </font> </div><br/><div style="text-align: justify;"> <font>AEI Income &amp; Growth Fund XXI Limited Partnership (&#x201c;Partnership&#x201d;) was formed to acquire and lease commercial properties to operating tenants.&#xa0;&#xa0;The Partnership's operations are managed by AEI Fund Management XXI, Inc. (&#x201c;AFM&#x201d;), the Managing General Partner.&#xa0;&#xa0;Robert P. Johnson, the President and sole director of AFM, serves as the Individual General Partner.&#xa0;&#xa0;AFM is a wholly owned subsidiary of AEI Capital Corporation of which Mr. Johnson is the majority shareholder.&#xa0;&#xa0;AEI Fund Management, Inc. (&#x201c;AEI&#x201d;), an affiliate of AFM, performs the administrative and operating functions for the Partnership.</font> </div><br/><div style="text-align: justify;"> <font>The terms of the Partnership offering called for a subscription price of $1,000 per Limited Partnership Unit, payable on acceptance of the offer.&#xa0;&#xa0;The Partnership commenced operations on April&#xa0;14, 1995 when minimum subscriptions of 1,500 Limited Partnership Units ($1,500,000) were accepted.&#xa0;&#xa0;On January&#xa0;31, 1997, the offering terminated when the maximum subscription limit of 24,000 Limited Partnership Units was reached.&#xa0;&#xa0;Under the terms of the Limited Partnership Agreement, the Limited Partners and General Partners contributed funds of $24,000,000 and $1,000, respectively.</font> </div><br/><div style="text-align: justify;"> <font>During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 90% to the Limited Partners and 10% to the General Partners; provided, however, that such distributions to the General Partners will be subordinated to the Limited Partners first receiving an annual, noncumulative distribution of Net Cash Flow equal to 10% of their Adjusted Capital Contribution, as defined, and, provided further, that in no event will the General Partners receive less than 1% of such Net Cash Flow per annum.&#xa0;&#xa0;Distributions to Limited Partners will be made pro rata by Units.</font> </div><br/><div style="text-align: justify;"> <font>Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 10% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow;&#xa0;&#xa0;(ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.&#xa0;&#xa0;Distributions to the Limited Partners will be made pro rata by Units.</font> </div><br/><div style="text-align: justify;"> <font>For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.&#xa0;&#xa0;Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.&#xa0;&#xa0;Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.</font> </div><br/><div style="text-align: justify;"> <font>For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 10% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.&#xa0;&#xa0;Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.</font> </div><br/><div style="text-align: justify;"> <font>The General Partners are not required to currently fund a deficit capital balance.&#xa0;&#xa0;Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions.</font> </div><br/><div style="text-align: justify;"> <font>In January&#xa0;2014, the Managing General Partner mailed a Consent Statement (Proxy) seeking the consent of the Limited Partners to continue the Partnership for an additional 60 months or to initiate the final disposition, liquidation and distribution of all of the Partnership&#x2019;s properties and assets.&#xa0;&#xa0;On February&#xa0;14, 2014, the proposal to continue the Partnership was approved with a majority of Units voted in favor of the continuation proposal.&#xa0;&#xa0;As a result, the Managing General Partner will continue the operations of the Partnership for an additional 60 months at which time it intends to again ask the Limited Partners to vote on the same two proposals.</font> </div><br/></div> 1000 1500 1500000 24000 24000000 1000 During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 90% to the Limited Partners and 10% to the General Partners; provided, however, that such distributions to the General Partners will be subordinated to the Limited Partners first receiving an annual, noncumulative distribution of Net Cash Flow equal to 10% of their Adjusted Capital Contribution, as defined, and, provided further, that in no event will the General Partners receive less than 1% of such Net Cash Flow per annum.&#xa0;&#xa0;Distributions to Limited Partners will be made pro rata by Units.Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 10% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow;&#xa0;&#xa0;(ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.&#xa0;&#xa0;Distributions to the Limited Partners will be made pro rata by Units. For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.&#xa0;&#xa0;Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.&#xa0;&#xa0;Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 10% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.&#xa0;&#xa0;Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.The General Partners are not required to currently fund a deficit capital balance.&#xa0;&#xa0;Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(3)&#xa0;&#xa0;Recently Adopted Accounting Pronouncements &#x2013; </font> </div><br/><div style="text-align: justify;"> <font>In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements for the analysis of partners&#x2019; capital for interim financial statements. Under the amendments, an analysis of changes in each caption of partners&#x2019; capital presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of income is required to be filed. The Partnership&#x2019;s first presentation of year-to-date quarterly changes in partners&#x2019; capital was included in its Form 10&#x2011;Q for the quarter ended March 31, 2019.</font> </div><br/><div style="text-align: justify;"> <font>In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, which provides guidance for accounting for leases.&#xa0;&#xa0;The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets, initially measured at the present value of the lease payments.&#xa0;&#xa0;The accounting guidance for lessors is largely unchanged.&#xa0;&#xa0;The ASU is effective for annual and interim periods beginning after December&#xa0;15, 2018. It is to be adopted using a modified retrospective approach.&#xa0;&#xa0;The Partnership has adopted the accounting pronouncement effective January&#xa0;1, 2019 and the adoption of the standard did not have a material impact on the Partnership&#x2019;s financial statements.</font> </div><br/></div> In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements for the analysis of partners&#x2019; capital for interim financial statements. Under the amendments, an analysis of changes in each caption of partners&#x2019; capital presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of income is required to be filed. The Partnership&#x2019;s first presentation of year-to-date quarterly changes in partners&#x2019; capital was included in its Form 10&#x2011;Q for the quarter ended March 31, 2019.In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, which provides guidance for accounting for leases.&#xa0;&#xa0;The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets, initially measured at the present value of the lease payments.&#xa0;&#xa0;The accounting guidance for lessors is largely unchanged.&#xa0;&#xa0;The ASU is effective for annual and interim periods beginning after December&#xa0;15, 2018. It is to be adopted using a modified retrospective approach.&#xa0;&#xa0;The Partnership has adopted the accounting pronouncement effective January&#xa0;1, 2019 and the adoption of the standard did not have a material impact on the Partnership&#x2019;s financial statements. <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(4)&#xa0;&#xa0;Real Estate Investments &#x2013; </font> </div><br/><div style="text-align: justify;"> <font>The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois.&#xa0;&#xa0;The remaining interests in the property are owned by affiliates of the Partnership.&#xa0;&#xa0;On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its onsite assets.&#xa0;&#xa0;In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June&#xa0;30, 2017. At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property. The tenant paid rent through June 2017.&#xa0;&#xa0;The owners have listed the property for lease with a real estate broker in the Champaign area.</font> </div><br/><div style="text-align: justify;"> <font>In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December&#xa0;31, 2024.&#xa0;&#xa0;As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January&#xa0;1, 2020. </font> </div><br/><div style="text-align: justify;"> <font>In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September&#xa0;30, 2034.&#xa0;&#xa0;The annual rent remained the same with a 3.0% increase scheduled to occur after five years.&#xa0;&#xa0;As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized.</font> </div><br/><div style="text-align: justify;"> <font>In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party.&#xa0;&#xa0;On October 23, 2019, the sale closed with the Partnership receiving net proceeds of approximately $2,739,000, which resulted in a net gain of approximately $813,300.&#xa0;&#xa0;At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively.&#xa0;&#xa0;At September&#xa0;30, 2019, the property was classified as Real Estate Held for Sale with a carrying value of $1,925,710.</font> </div><br/></div> In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December&#xa0;31, 2024. 124049 105560 In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September&#xa0;30, 2034. 90000 2019-10-23 2739000 813300 2302500 376790 1925710 <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(5)&#xa0;&#xa0;Payable to AEI Fund Management, Inc. &#x2013; </font> </div><br/><div style="text-align: justify;"> <font>AEI Fund Management, Inc. performs the administrative and operating functions for the Partnership.&#xa0;&#xa0;The payable to AEI Fund Management represents the balance due for those services.&#xa0;&#xa0;This balance is non-interest bearing and unsecured and is to be paid in the normal course of business.</font> </div><br/></div> <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(6)&#xa0;&#xa0;Partners&#x2019; Capital &#x2013;</font> </div><br/><div style="text-align: justify;"> <font>For the nine months ended September&#xa0;30, 2019 and 2018, the Partnership declared distributions of $594,542 for both years.&#xa0;&#xa0;The Limited Partners received distributions of $588,597 and $588,596 and the General Partners received distributions of $5,945 and $5,946 for the periods, respectively.&#xa0;&#xa0;The Limited Partners' distributions represented $30.52 and $30.23 per Limited Partnership Unit outstanding using 19,286 and 19,473 weighted average Units in 2019 and 2018, respectively.&#xa0;&#xa0;The distributions represented $9.52 and $2.25 per Unit of Net Income and $21.00 and $27.98 per Unit of contributed capital in 2019 and 2018, respectively.</font> </div><br/><div style="text-align: justify;"> <font>As part of the distributions discussed above, the Partnership distributed net sale proceeds of $64,513 and $197,980 in 2019 and 2018, respectively.&#xa0;&#xa0;The Limited Partners received distributions of $63,868 and $196,000 and the General Partners received distributions of $645 and $1,980 for the periods, respectively.&#xa0;&#xa0;The Limited Partners&#x2019; distributions represented $3.32 and $10.10 per Unit for the periods, respectively.</font> </div><br/><div style="text-align: justify;"> <font>On April&#xa0;1, 2019, the Partnership repurchased a total of 64.66 Units for $48,051 from five Limited Partners in accordance with the Partnership Agreement.&#xa0;&#xa0;On April&#xa0;1, 2018, the Partnership repurchased a total of 213.34 Units for $186,957 from eight Limited Partners. The Partnership acquired these Units using Net Cash Flow from operations.&#xa0;&#xa0;The repurchases increase the remaining Limited Partners' ownership interest in the Partnership.&#xa0;&#xa0;As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $486 and $1,888 in 2019 and 2018, respectively.</font> </div><br/></div> 594542 594542 588597 588596 5945 5946 30.52 30.23 19286 19473 9.52 2.25 21.00 27.98 64513 197980 63868 196000 645 1980 3.32 10.10 64.66 48051 213.34 186957 486 1888 <div style="font-family: Times New Roman; font-size: 12.0pt; "> <div style="text-align: justify; font-weight: bold;"> <font>(7)&#xa0;&#xa0;Fair Value Measurements &#x2013; </font> </div><br/><div style="text-align: justify;"> <font>As of September&#xa0;30, 2019 and December&#xa0;31, 2018, the Partnership had no assets or liabilities measured at fair value on a recurring basis or nonrecurring basis.</font> </div><br/></div> EX-101.SCH 7 aei21-20190930.xsd XBRL TAXONOMY EXTENSION SCHEMA 001 - Statement - Balance Sheet link:presentationLink link:definitionLink link:calculationLink 002 - Statement - Balance Sheet (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - Statement of Income link:presentationLink link:definitionLink link:calculationLink 004 - Statement - Statement of Cash Flows link:presentationLink link:definitionLink link:calculationLink 005 - Statement - Statement of Changes in Partners' Capital link:presentationLink link:definitionLink link:calculationLink 006 - Disclosure - Basis of Accounting link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - Organization link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - Recently Adopted Accounting Pronouncements link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - Real Estate Investments link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - Payable to AEI Fund Management, Inc. link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - Partners' Capital link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - Fair Value Measurements link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - Accounting Policies, by Policy (Policies) link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - Organization (Details) link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - Recently Adopted Accounting Pronouncements (Details) link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - Real Estate Investments (Details) link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - Partners' Capital (Details) link:presentationLink link:definitionLink link:calculationLink 000 - Document - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 8 aei21-20190930_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 9 aei21-20190930_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 10 aei21-20190930_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE EX-101.PRE 11 aei21-20190930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 12 FilingSummary.xml IDEA: XBRL DOCUMENT 3.19.3 html 58 174 1 false 4 0 false 3 false false R1.htm 000 - Document - Document And Entity Information Sheet http://aeifunds.com/role/DocumentAndEntityInformation Document And Entity Information Cover 1 false false R2.htm 001 - Statement - Balance Sheet Sheet http://aeifunds.com/role/ConsolidatedBalanceSheet Balance Sheet Statements 2 false false R3.htm 002 - Statement - Balance Sheet (Parentheticals) Sheet http://aeifunds.com/role/ConsolidatedBalanceSheet_Parentheticals Balance Sheet (Parentheticals) Statements 3 false false R4.htm 003 - Statement - Statement of Income Sheet http://aeifunds.com/role/ConsolidatedIncomeStatement Statement of Income Statements 4 false false R5.htm 004 - Statement - Statement of Cash Flows Sheet http://aeifunds.com/role/ConsolidatedCashFlow Statement of Cash Flows Statements 5 false false R6.htm 005 - Statement - Statement of Changes in Partners' Capital Sheet http://aeifunds.com/role/ShareholdersEquityType2or3 Statement of Changes in Partners' Capital Statements 6 false false R7.htm 006 - Disclosure - Basis of Accounting Sheet http://aeifunds.com/role/BasisofAccounting Basis of Accounting Notes 7 false false R8.htm 007 - Disclosure - Organization Sheet http://aeifunds.com/role/Organization Organization Notes 8 false false R9.htm 008 - Disclosure - Recently Adopted Accounting Pronouncements Sheet http://aeifunds.com/role/RecentlyAdoptedAccountingPronouncements Recently Adopted Accounting Pronouncements Notes 9 false false R10.htm 009 - Disclosure - Real Estate Investments Sheet http://aeifunds.com/role/RealEstateInvestments Real Estate Investments Notes 10 false false R11.htm 010 - Disclosure - Payable to AEI Fund Management, Inc. Sheet http://aeifunds.com/role/PayabletoAEIFundManagementInc Payable to AEI Fund Management, Inc. Notes 11 false false R12.htm 011 - Disclosure - Partners' Capital Sheet http://aeifunds.com/role/PartnersCapital Partners' Capital Notes 12 false false R13.htm 012 - Disclosure - Fair Value Measurements Sheet http://aeifunds.com/role/FairValueMeasurements Fair Value Measurements Notes 13 false false R14.htm 013 - Disclosure - Accounting Policies, by Policy (Policies) Sheet http://aeifunds.com/role/AccountingPoliciesByPolicy Accounting Policies, by Policy (Policies) Policies http://aeifunds.com/role/BasisofAccounting 14 false false R15.htm 014 - Disclosure - Organization (Details) Sheet http://aeifunds.com/role/OrganizationDetails Organization (Details) Details http://aeifunds.com/role/Organization 15 false false R16.htm 016 - Disclosure - Real Estate Investments (Details) Sheet http://aeifunds.com/role/RealEstateInvestmentsDetails Real Estate Investments (Details) Details http://aeifunds.com/role/RealEstateInvestments 16 false false R17.htm 017 - Disclosure - Partners' Capital (Details) Sheet http://aeifunds.com/role/PartnersCapitalDetails Partners' Capital (Details) Details http://aeifunds.com/role/PartnersCapital 17 false false All Reports Book All Reports aei21-20190930.xml aei21-20190930.xsd aei21-20190930_cal.xml aei21-20190930_def.xml aei21-20190930_lab.xml aei21-20190930_pre.xml http://xbrl.sec.gov/dei/2019-01-31 http://fasb.org/srt/2019-01-31 http://fasb.org/us-gaap/2019-01-31 true true XML 13 R8.htm IDEA: XBRL DOCUMENT v3.19.3
Organization
9 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]  
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]
(2)  Organization –

AEI Income & Growth Fund XXI Limited Partnership (“Partnership”) was formed to acquire and lease commercial properties to operating tenants.  The Partnership's operations are managed by AEI Fund Management XXI, Inc. (“AFM”), the Managing General Partner.  Robert P. Johnson, the President and sole director of AFM, serves as the Individual General Partner.  AFM is a wholly owned subsidiary of AEI Capital Corporation of which Mr. Johnson is the majority shareholder.  AEI Fund Management, Inc. (“AEI”), an affiliate of AFM, performs the administrative and operating functions for the Partnership.

The terms of the Partnership offering called for a subscription price of $1,000 per Limited Partnership Unit, payable on acceptance of the offer.  The Partnership commenced operations on April 14, 1995 when minimum subscriptions of 1,500 Limited Partnership Units ($1,500,000) were accepted.  On January 31, 1997, the offering terminated when the maximum subscription limit of 24,000 Limited Partnership Units was reached.  Under the terms of the Limited Partnership Agreement, the Limited Partners and General Partners contributed funds of $24,000,000 and $1,000, respectively.

During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 90% to the Limited Partners and 10% to the General Partners; provided, however, that such distributions to the General Partners will be subordinated to the Limited Partners first receiving an annual, noncumulative distribution of Net Cash Flow equal to 10% of their Adjusted Capital Contribution, as defined, and, provided further, that in no event will the General Partners receive less than 1% of such Net Cash Flow per annum.  Distributions to Limited Partners will be made pro rata by Units.

Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 10% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow;  (ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.  Distributions to the Limited Partners will be made pro rata by Units.

For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.  Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.  Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.

For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 10% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.  Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.

The General Partners are not required to currently fund a deficit capital balance.  Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions.

In January 2014, the Managing General Partner mailed a Consent Statement (Proxy) seeking the consent of the Limited Partners to continue the Partnership for an additional 60 months or to initiate the final disposition, liquidation and distribution of all of the Partnership’s properties and assets.  On February 14, 2014, the proposal to continue the Partnership was approved with a majority of Units voted in favor of the continuation proposal.  As a result, the Managing General Partner will continue the operations of the Partnership for an additional 60 months at which time it intends to again ask the Limited Partners to vote on the same two proposals.

XML 14 R4.htm IDEA: XBRL DOCUMENT v3.19.3
Statement of Income - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Rental Income $ 259,213 $ 259,212 $ 777,638 $ 777,389
Expenses:        
Partnership Administration – Affiliates 42,893 38,925 116,781 111,021
Partnership Administration and Property Management – Unrelated Parties 22,456 18,614 83,639 84,356
Depreciation and Amortization 117,621 117,621 352,863 352,863
Total Expenses 182,970 175,160 553,283 548,240
Operating Income 76,243 84,052 224,355 229,149
Other Income:        
Interest Income 3,051 2,351 9,635 4,724
Net Income 79,294 86,403 233,990 233,873
Net Income Allocated:        
General Partners 793 864 2,340 2,339
Limited Partners $ 78,501 $ 85,539 $ 231,650 $ 231,534
Net Income per Limited Partnership Unit (in Dollars per share) $ 4.08 $ 4.41 $ 12.01 $ 11.89
Weighted Average Units Outstanding – Basic and Diluted (in Shares) 19,264 19,402 19,286 19,473
XML 15 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} EXCEL 16 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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�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end XML 17 R15.htm IDEA: XBRL DOCUMENT v3.19.3
Organization (Details) - USD ($)
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Dec. 31, 2018
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Jan. 31, 1997
Apr. 14, 1995
Limited Partner [Member]                    
Organization (Details) [Line Items]                    
Capital Units, Value                   $ 1,000
Limited Partners' Capital Account, Units Outstanding (in Shares) 19,264 19,263.98 19,328.64 19,329 19,402.30 19,402.30 19,615.64 19,615.64 24,000 1,500
Limited Partners' Contributed Capital                 $ 24,000,000 $ 1,500,000
General Partner [Member]                    
Organization (Details) [Line Items]                    
General Partners' Contributed Capital                 $ 1,000  

XML 18 R11.htm IDEA: XBRL DOCUMENT v3.19.3
Payable to AEI Fund Management, Inc.
9 Months Ended
Sep. 30, 2019
Payables and Accruals [Abstract]  
Accounts Payable and Accrued Liabilities Disclosure [Text Block]
(5)  Payable to AEI Fund Management, Inc. –

AEI Fund Management, Inc. performs the administrative and operating functions for the Partnership.  The payable to AEI Fund Management represents the balance due for those services.  This balance is non-interest bearing and unsecured and is to be paid in the normal course of business.

XML 19 R14.htm IDEA: XBRL DOCUMENT v3.19.3
Accounting Policies, by Policy (Policies)
9 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]  
Distribution Policy, Members or Limited Partners, Description During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 90% to the Limited Partners and 10% to the General Partners; provided, however, that such distributions to the General Partners will be subordinated to the Limited Partners first receiving an annual, noncumulative distribution of Net Cash Flow equal to 10% of their Adjusted Capital Contribution, as defined, and, provided further, that in no event will the General Partners receive less than 1% of such Net Cash Flow per annum.  Distributions to Limited Partners will be made pro rata by Units.Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 10% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow;  (ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.  Distributions to the Limited Partners will be made pro rata by Units.
Key Provisions of Operating or Partnership Agreement, Description For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.  Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.  Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 10% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.  Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.The General Partners are not required to currently fund a deficit capital balance.  Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions
New Accounting Pronouncement or Change in Accounting Principle, Description In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements for the analysis of partners’ capital for interim financial statements. Under the amendments, an analysis of changes in each caption of partners’ capital presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of income is required to be filed. The Partnership’s first presentation of year-to-date quarterly changes in partners’ capital was included in its Form 10‑Q for the quarter ended March 31, 2019.In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, which provides guidance for accounting for leases.  The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets, initially measured at the present value of the lease payments.  The accounting guidance for lessors is largely unchanged.  The ASU is effective for annual and interim periods beginning after December 15, 2018. It is to be adopted using a modified retrospective approach.  The Partnership has adopted the accounting pronouncement effective January 1, 2019 and the adoption of the standard did not have a material impact on the Partnership’s financial statements.
XML 20 R10.htm IDEA: XBRL DOCUMENT v3.19.3
Real Estate Investments
9 Months Ended
Sep. 30, 2019
Real Estate [Abstract]  
Real Estate Disclosure [Text Block]
(4)  Real Estate Investments –

The Partnership owns a 30% interest in the Gander Mountain store in Champaign, Illinois.  The remaining interests in the property are owned by affiliates of the Partnership.  On March 10, 2017, Gander Mountain Company filed for Chapter 11 reorganization and announced it was closing the store, following a liquidation sale of its onsite assets.  In June 2017, the tenant filed a motion with the bankruptcy court to reject the lease for this store effective June 30, 2017. At this time, the tenant returned possession of the property to the owners and the Partnership became responsible for its 30% share of real estate taxes and other costs associated with maintaining the property. The tenant paid rent through June 2017.  The owners have listed the property for lease with a real estate broker in the Champaign area.

In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024.  As part of the agreement, the annual rent will decrease from $124,049 to $105,560 effective January 1, 2020.

In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034.  The annual rent remained the same with a 3.0% increase scheduled to occur after five years.  As part of the agreement, the Partnership paid a tenant improvement allowance of $90,000 that was capitalized.

In September 2019, the Partnership entered into an agreement to sell its 50% interest in the Tractor Supply Company store to an unrelated third party.  On October 23, 2019, the sale closed with the Partnership receiving net proceeds of approximately $2,739,000, which resulted in a net gain of approximately $813,300.  At the time of sale, the cost and related accumulated depreciation and amortization was $2,302,500 and $376,790, respectively.  At September 30, 2019, the property was classified as Real Estate Held for Sale with a carrying value of $1,925,710.

XML 21 R1.htm IDEA: XBRL DOCUMENT v3.19.3
Document And Entity Information
9 Months Ended
Sep. 30, 2019
shares
Document Information Line Items  
Entity Registrant Name AEI Income & Growth Fund XXI LTD Partnership
Document Type 10-Q
Current Fiscal Year End Date --12-31
Entity Common Stock, Shares Outstanding 19,264
Amendment Flag false
Entity Central Index Key 0000931755
Entity Current Reporting Status Yes
Entity Filer Category Non-accelerated Filer
Document Period End Date Sep. 30, 2019
Document Fiscal Year Focus 2019
Document Fiscal Period Focus Q3
Entity Small Business true
Entity Emerging Growth Company false
Entity Shell Company false
Entity Ex Transition Period false
City Area Code 651
Document Quarterly Report true
Document Transition Report false
Entity Address, Address Line One 30 East 7th Street, Suite 1300
Entity Address, City or Town St. Paul
Entity Address, Country US
Entity Address, Postal Zip Code 55101
Entity File Number 000-29274
Entity Incorporation, State or Country Code MN
Entity Interactive Data Current Yes
Entity Tax Identification Number 41-1789725
Local Phone Number 227-7333
No Trading Symbol Flag true
Security Exchange Name NONE
Title of 12(g) Security Limited Partnership Units
XML 22 R5.htm IDEA: XBRL DOCUMENT v3.19.3
Statement of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Cash Flows from Operating Activities:    
Net Income $ 233,990 $ 233,873
Adjustments to Reconcile Net Income To Net Cash Provided by Operating Activities:    
Depreciation and Amortization 338,538 338,538
(Increase) Decrease in Receivables 2,198 47,153
Increase (Decrease) in Payable to AEI Fund Management, Inc. (5,142) 67,971
Total Adjustments 335,594 453,662
Net Cash Provided By (Used For) Operating Activities 569,584 687,535
Cash Flows from Investing Activities:    
Investments in Real Estate (90,000) 0
Cash Flows from Financing Activities:    
Distributions Paid to Partners (594,550) (1,614,745)
Repurchase of Partnership Units (48,537) (188,845)
Net Cash Provided By (Used For) Financing Activities (643,087) (1,803,590)
Net Increase (Decrease) in Cash (163,503) (1,116,055)
Cash, beginning of period 993,307 2,142,394
Cash, end of period $ 829,804 $ 1,026,339
XML 23 R9.htm IDEA: XBRL DOCUMENT v3.19.3
Recently Adopted Accounting Pronouncements
9 Months Ended
Sep. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]
(3)  Recently Adopted Accounting Pronouncements –

In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements for the analysis of partners’ capital for interim financial statements. Under the amendments, an analysis of changes in each caption of partners’ capital presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of income is required to be filed. The Partnership’s first presentation of year-to-date quarterly changes in partners’ capital was included in its Form 10‑Q for the quarter ended March 31, 2019.

In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, which provides guidance for accounting for leases.  The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets, initially measured at the present value of the lease payments.  The accounting guidance for lessors is largely unchanged.  The ASU is effective for annual and interim periods beginning after December 15, 2018. It is to be adopted using a modified retrospective approach.  The Partnership has adopted the accounting pronouncement effective January 1, 2019 and the adoption of the standard did not have a material impact on the Partnership’s financial statements.

XML 24 R16.htm IDEA: XBRL DOCUMENT v3.19.3
Real Estate Investments (Details) - USD ($)
12 Months Ended
Oct. 23, 2019
Sep. 01, 2019
Mar. 01, 2019
Dec. 31, 2020
Dec. 31, 2019
Sep. 30, 2019
Jared Jewelry Auburn Hills MI            
Real Estate Investments (Details) [Line Items]            
AverageLeaseTerm     In March 2019, the Partnership entered into an agreement with the tenant of the Jared Jewelry store in Auburn Hills, Michigan to extend the lease term five years to end on December 31, 2024.      
Revenue from Contract with Customer, Excluding Assessed Tax       $ 105,560 $ 124,049  
Tractor Supply Canton GA            
Real Estate Investments (Details) [Line Items]            
AverageLeaseTerm   In September 2019, the Partnership entered into an agreement with the tenant of the Tractor Supply Company store in Canton, Georgia to extend the lease term ten years to end on September 30, 2034.        
Payments for Tenant Improvements   $ 90,000        
Disposal Date Oct. 23, 2019          
Proceeds from Sale of Real Estate $ 2,739,000          
Gain (Loss) on Disposition of Assets 813,300          
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Cost of Investment in Real Estate Sold 2,302,500          
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation $ 376,790          
Property, Plant and Equipment, Gross           $ 1,925,710
XML 25 R12.htm IDEA: XBRL DOCUMENT v3.19.3
Partners' Capital
9 Months Ended
Sep. 30, 2019
Partners' Capital Notes [Abstract]  
Partners' Capital Notes Disclosure [Text Block]
(6)  Partners’ Capital –

For the nine months ended September 30, 2019 and 2018, the Partnership declared distributions of $594,542 for both years.  The Limited Partners received distributions of $588,597 and $588,596 and the General Partners received distributions of $5,945 and $5,946 for the periods, respectively.  The Limited Partners' distributions represented $30.52 and $30.23 per Limited Partnership Unit outstanding using 19,286 and 19,473 weighted average Units in 2019 and 2018, respectively.  The distributions represented $9.52 and $2.25 per Unit of Net Income and $21.00 and $27.98 per Unit of contributed capital in 2019 and 2018, respectively.

As part of the distributions discussed above, the Partnership distributed net sale proceeds of $64,513 and $197,980 in 2019 and 2018, respectively.  The Limited Partners received distributions of $63,868 and $196,000 and the General Partners received distributions of $645 and $1,980 for the periods, respectively.  The Limited Partners’ distributions represented $3.32 and $10.10 per Unit for the periods, respectively.

On April 1, 2019, the Partnership repurchased a total of 64.66 Units for $48,051 from five Limited Partners in accordance with the Partnership Agreement.  On April 1, 2018, the Partnership repurchased a total of 213.34 Units for $186,957 from eight Limited Partners. The Partnership acquired these Units using Net Cash Flow from operations.  The repurchases increase the remaining Limited Partners' ownership interest in the Partnership.  As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $486 and $1,888 in 2019 and 2018, respectively.

XML 26 R3.htm IDEA: XBRL DOCUMENT v3.19.3
Balance Sheet (Parentheticals) - Limited Partner [Member] - shares
Sep. 30, 2019
Dec. 31, 2018
Limited Partners, units authorized 24,000 24,000
Limited Partners, units issued 19,264 19,329
Limited Partners, units outstanding 19,264 19,329
XML 27 R7.htm IDEA: XBRL DOCUMENT v3.19.3
Basis of Accounting
9 Months Ended
Sep. 30, 2019
Disclosure Text Block [Abstract]  
Basis of Accounting [Text Block]
(1)  The condensed statements included herein have been prepared by the registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission, and reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results of operations for the interim period, on a basis consistent with the annual audited statements.  The adjustments made to these condensed statements consist only of normal recurring adjustments.  Certain information, accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) have been condensed or omitted pursuant to such rules and regulations, although the registrant believes that the disclosures are adequate to make the information presented not misleading.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in the registrant’s latest annual report on Form 10K.

XML 28 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 29 R2.htm IDEA: XBRL DOCUMENT v3.19.3
Balance Sheet - USD ($)
Sep. 30, 2019
Dec. 31, 2018
Current Assets:    
Cash $ 829,804 $ 993,307
Receivables 1,466 3,664
Total Current Assets 831,270 996,971
Real Estate Investments:    
Land 2,959,461 3,659,461
Buildings 8,932,356 10,339,539
Acquired Intangible Lease Assets 621,258 807,178
Real Estate Held for Investment, at cost 12,513,075 14,806,178
Accumulated Depreciation and Amortization (4,157,139) (4,239,689)
Real Estate Held for Investment, Net 8,355,936 10,566,489
Real Estate Held for Sale 1,925,710 0
Total Real Estate Investments 10,281,646 10,566,489
Total Assets 11,112,916 11,563,460
Current Liabilities:    
Payable to AEI Fund Management, Inc. 102,025 107,167
Distributions Payable 198,178 198,186
Total Current Liabilities 300,203 305,353
Long-term Liabilities:    
Acquired Below-Market Lease Intangibles, Net 51,350 87,655
Partners’ Capital :    
General Partners (1,093) 2,998
Limited Partners – 24,000 Units authorized; 19,264 and 19,329 Units issued and outstanding as of 9/30/2019 and 12/31/2018 10,762,456 11,167,454
Total Partners' Capital 10,761,363 11,170,452
Total Liabilities and Partners' Capital $ 11,112,916 $ 11,563,460
XML 31 R6.htm IDEA: XBRL DOCUMENT v3.19.3
Statement of Changes in Partners' Capital - USD ($)
General Partner [Member]
Limited Partner [Member]
Total
Balance at Dec. 31, 2017 $ 10,072 $ 11,867,738 $ 11,877,810
Balance (in Shares) at Dec. 31, 2017   19,615.64  
Balance at Mar. 31, 2018 8,852 $ 11,746,967 11,755,819
Balance (in Shares) at Mar. 31, 2018   19,615.64  
Distributions Declared (1,982) $ (196,198) (198,180)
Net Income 762 75,427 76,189
Balance at Dec. 31, 2017 10,072 $ 11,867,738 11,877,810
Balance (in Shares) at Dec. 31, 2017   19,615.64  
Balance at Sep. 30, 2018 4,577 $ 11,323,719 11,328,296
Balance (in Shares) at Sep. 30, 2018   19,402.30  
Distributions Declared (5,946) $ (588,596) (594,542)
Repurchase of Partnership Units (1,888) $ (186,957)  
Units Repurchased (in Shares)   (213.34)  
Net Income     233,873
Balance at Mar. 31, 2018 8,852 $ 11,746,967 11,755,819
Balance (in Shares) at Mar. 31, 2018   19,615.64  
Balance at Jun. 30, 2018 5,695 $ 11,434,379 11,440,074
Balance (in Shares) at Jun. 30, 2018   19,402.30  
Distributions Declared (1,982) $ (196,199) (198,181)
Repurchase of Partnership Units (1,888) $ (186,957) (188,845)
Units Repurchased (in Shares)   (213.34)  
Net Income 713 $ 70,568 71,281
Balance at Sep. 30, 2018 4,577 $ 11,323,719 11,328,296
Balance (in Shares) at Sep. 30, 2018   19,402.30  
Distributions Declared (1,982) $ (196,199) (198,181)
Net Income 864 85,539 86,403
Balance at Dec. 31, 2018 2,998 $ 11,167,454 11,170,452
Balance (in Shares) at Dec. 31, 2018   19,329  
Balance at Mar. 31, 2019 1,835 $ 11,052,286 11,054,121
Balance (in Shares) at Mar. 31, 2019   19,328.64  
Distributions Declared (1,982) $ (196,204) (198,186)
Net Income 819 81,036 81,855
Balance at Dec. 31, 2018 2,998 $ 11,167,454 11,170,452
Balance (in Shares) at Dec. 31, 2018   19,329  
Balance at Sep. 30, 2019 (1,093) $ 10,762,456 10,761,363
Balance (in Shares) at Sep. 30, 2019   19,264  
Distributions Declared (5,945) $ (588,597) (594,542)
Repurchase of Partnership Units (486) $ (48,051)  
Units Repurchased (in Shares)   (64.66)  
Net Income     233,990
Balance at Mar. 31, 2019 1,835 $ 11,052,286 11,054,121
Balance (in Shares) at Mar. 31, 2019   19,328.64  
Balance at Jun. 30, 2019 95 $ 10,880,152 10,880,247
Balance (in Shares) at Jun. 30, 2019   19,263.98  
Distributions Declared (1,982) $ (196,196) (198,178)
Repurchase of Partnership Units (486) $ (48,051) (48,537)
Units Repurchased (in Shares)   (64.66)  
Net Income 728 $ 72,113 72,841
Balance at Sep. 30, 2019 (1,093) $ 10,762,456 10,761,363
Balance (in Shares) at Sep. 30, 2019   19,264  
Distributions Declared (1,981) $ (196,197) (198,178)
Net Income $ 793 $ 78,501 $ 79,294
ZIP 32 0001326321-19-000067-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001326321-19-000067-xbrl.zip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end XML 33 R17.htm IDEA: XBRL DOCUMENT v3.19.3
Partners' Capital (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Sep. 30, 2019
Sep. 30, 2018
Partners' Capital (Details) [Line Items]                
Distribution Made to Limited Partner, Cash Distributions Declared $ 198,178 $ 198,178 $ 198,186 $ 198,181 $ 198,181 $ 198,180 $ 594,542 $ 594,542
Sale Proceeds Distribution Made To Member Or Limited Partner             64,513 197,980
Partners' Capital Account, Redemptions   48,537     188,845      
Limited Partner [Member]                
Partners' Capital (Details) [Line Items]                
Distribution Made to Limited Partner, Cash Distributions Declared 196,197 $ 196,196 196,204 196,199 $ 196,199 196,198 $ 588,597 $ 588,596
Distribution Made to Limited Partner, Distributions Declared, Per Unit (in Dollars per share)             $ 30.52 $ 30.23
Weighted Average Limited Partnership Units Outstanding, Basic (in Shares)             19,286 19,473
DistributionsPerUnitOfNetIncome (in Dollars per share)             $ 9.52 $ 2.25
DistributionsPerUnitOfReturnOfCapital (in Dollars per share)             $ 21.00 $ 27.98
Sale Proceeds Distribution Made To Member Or Limited Partner             $ 63,868 $ 196,000
SaleProceedsDistributionMadetoLimitedPartnerPerUnit (in Dollars per share)             $ 3.32 $ 10.10
Partners' Capital Account, Units, Redeemed (in Shares)   64.66     213.34   64.66 213.34
Partners' Capital Account, Redemptions   $ 48,051     $ 186,957   $ 48,051 $ 186,957
General Partner [Member]                
Partners' Capital (Details) [Line Items]                
Distribution Made to Limited Partner, Cash Distributions Declared $ 1,981 1,982 $ 1,982 $ 1,982 1,982 $ 1,982 5,945 5,946
Sale Proceeds Distribution Made To Member Or Limited Partner             645 1,980
Partners' Capital Account, Redemptions   $ 486     $ 1,888   $ 486 $ 1,888
XML 34 R13.htm IDEA: XBRL DOCUMENT v3.19.3
Fair Value Measurements
9 Months Ended
Sep. 30, 2019
Fair Value Disclosures [Abstract]  
Fair Value Disclosures [Text Block]
(7)  Fair Value Measurements –

As of September 30, 2019 and December 31, 2018, the Partnership had no assets or liabilities measured at fair value on a recurring basis or nonrecurring basis.