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INVESTMENT IN UNCONSOLIDATED JOINT VENTURES (Balance Sheet) (Details) | Dec. 31, 2018 USD ($) item | Dec. 31, 2017 USD ($) item | Dec. 31, 2016 USD ($) item | Oct. 28, 2009 USD ($) | Oct. 03, 2005 USD ($) item | Mar. 02, 2005 USD ($) item | Sep. 30, 2004 USD ($) item | Aug. 31, 2004 USD ($) item | Nov. 30, 2001 USD ($) item
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 125,170,859 | $ 129,725,326 | $ 142,881,344 |  |  |  |  |  |
Assets held for sales | 645,137 | 4,036,272 |  |  |  |  |  |  |
Cash & Cash Equivalents | 2,960,323 | 2,183,047 | 2,081,578 |  |  |  |  |  |
Rent Receivable | 534,504 | 216,622 | 265,073 |  |  |  |  |  |
Real Estate Tax Escrow | 219,004 | 642,015 | 612,537 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 1,710,791 | 2,198,753 | 2,361,142 |  |  |  |  |  |
Total Assets | 131,240,618 | 139,002,035 | 148,201,674 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 166,492,692 | 124,145,012 | 130,152,298 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 1,396,458 | 1,087,616 | 1,033,761 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 3,592,174 | 3,486,413 | 3,736,609 |  |  |  |  |  |
Total Liabilities | 171,481,324 | 128,719,041 | 134,922,668 |  |  |  |  |  |
Partners' Capital | (40,240,706) | 10,282,994 | 13,279,006 |  |  |  |  |  |
Total Liabilities and Capital | 131,240,618 | 139,002,035 | 148,201,674 |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,985,680 | 7,212,044 | 8,336,505 |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | (18,351,562) | (2,806,319) | (2,577,606) |  |  |  |  |  |
Total Investment in Unconsolidated Joint Ventures (Net) | $ (16,365,882) | $ 4,405,725 | $ 5,758,899 |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1,033 | 1,033 | 1,033 |  |  |  |  |  |
Units to be retained | item | 689 | 689 | 689 |  |  |  |  |  |
Units to be sold | item | 344 | 344 | 344 |  |  |  |  |  |
Total number of units sold | item | 341 | 310 | 258 |  |  |  |  |  |
Unsold units | item | 3 | 34 | 38 |  |  |  |  |  |
Units unsold with deposits for future sale | item | 1 | 11 | 6 |  |  |  |  |  |
NERA 50% |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Partners' Capital % - NERA |  | 50.00% |  |  |  |  |  |  |
NERA 40% |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Partners' Capital % - NERA |  | 40.00% |  |  |  |  |  |  |
Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1,030 | 1,030 | 1,030 |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 3 | 3 | 3 |  |  |  |  |  |
Hamilton Essex 81 |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 7,222,446 | $ 7,615,554 | $ 8,011,942 |  |  |  |  |  |
Cash & Cash Equivalents | 131,634 | 293,801 | 167,953 |  |  |  |  |  |
Rent Receivable | 199,425 | 21,478 | 25,604 |  |  |  |  |  |
Real Estate Tax Escrow | 71,579 | 95,544 | 127,728 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 267,028 | 77,490 | 96,307 |  |  |  |  |  |
Total Assets | 7,892,112 | 8,103,867 | 8,429,534 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,906,924 | 9,893,135 | 9,879,346 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 196,896 | 57,811 | 59,227 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 259,821 | 313,218 | 218,582 |  |  |  |  |  |
Total Liabilities | 10,363,641 | 10,264,164 | 10,157,155 |  |  |  |  |  |
Partners' Capital | (2,471,529) | (2,160,297) | (1,727,621) |  |  |  |  |  |
Total Liabilities and Capital | $ 7,892,112 | $ 8,103,867 | $ 8,429,534 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (1,235,765) | $ (1,080,148) | $ (863,810) |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 49 | 49 | 49 |  |  |  |  |  |
Units to be retained | item | 49 | 49 | 49 |  |  |  |  |  |
Hamilton Essex 81 | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 48 | 48 | 48 |  |  |  |  |  |
Hamilton Essex 81 | Commercial |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1 | 1 | 1 |  |  |  |  |  |
Hamilton Essex Development |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 2,595,638 | $ 2,598,297 | $ 2,622,011 |  |  |  |  |  |
Cash & Cash Equivalents | 118,093 | 46,076 | 52,321 |  |  |  |  |  |
Rent Receivable | 28,329 |  |  |  |  |  |  |  |
Prepaid Expenses & Other Assets | 115,491 | 697 | 615 |  |  |  |  |  |
Total Assets | 2,857,551 | 2,645,070 | 2,674,947 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 1,750 | 1,700 | 1,700 |  |  |  |  |  |
Total Liabilities | 1,750 | 1,700 | 1,700 |  |  |  |  |  |
Partners' Capital | 2,855,801 | 2,643,370 | 2,673,247 |  |  |  |  |  |
Total Liabilities and Capital | $ 2,857,551 | $ 2,645,070 | $ 2,674,947 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 1,427,901 | $ 1,321,684 | $ 1,336,623 |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1 | 1 | 1 |  |  |  |  |  |
Units to be retained | item | 1 | 1 | 1 |  |  |  |  |  |
Hamilton Essex Development | Commercial |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1 | 1 | 1 |  |  |  |  |  |
345 Franklin |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 6,005,953 | $ 6,325,676 | $ 6,587,662 |  |  |  |  |  |
Cash & Cash Equivalents | 94,349 | 105,074 | 57,635 |  |  |  |  |  |
Rent Receivable | 6,872 | 9,057 | 9,840 |  |  |  |  |  |
Real Estate Tax Escrow | 19,863 | 18,171 | 18,570 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 64,930 | 53,813 | 50,553 |  |  |  |  |  |
Total Assets | 6,191,967 | 6,511,791 | 6,724,260 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,489,257 | 9,672,846 | 9,849,225 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 51,932 | 56,417 | 65,948 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 249,546 | 234,870 | 236,679 |  |  |  |  |  |
Total Liabilities | 9,790,735 | 9,964,133 | 10,151,852 |  |  |  |  |  |
Partners' Capital | (3,598,768) | (3,452,342) | (3,427,592) |  |  |  |  |  |
Total Liabilities and Capital | $ 6,191,967 | $ 6,511,791 | $ 6,724,260 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  | 50.00%
Investment in Unconsolidated Joint Ventures |  |  |  |  |  |  |  |  | $ 1,533,000
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (1,799,384) | $ (1,726,171) | $ (1,713,796) |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 40 | 40 | 40 |  |  |  |  |  | 40
Units to be retained | item | 40 | 40 | 40 |  |  |  |  |  |
345 Franklin | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 40 | 40 | 40 |  |  |  |  |  |
Hamilton 1025 |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties |  |  | $ 3,706,705 |  |  |  |  |  |
Assets held for sales | $ 265,622 | $ 1,670,652 |  |  |  |  |  |  |
Cash & Cash Equivalents | 125,611 | 86,495 | 144,831 |  |  |  |  |  |
Rent Receivable | 2,977 | 7,129 | 10,568 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 22,439 | 362,044 | 403,514 |  |  |  |  |  |
Total Assets | 416,649 | 2,126,320 | 4,265,618 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 33,282 | 11,151 | 9,432 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 7,187 | 11,649 | 61,883 |  |  |  |  |  |
Total Liabilities | 40,469 | 22,800 | 71,315 |  |  |  |  |  |
Partners' Capital | 376,180 | 2,103,520 | 4,194,303 |  |  |  |  |  |
Total Liabilities and Capital | $ 416,649 | $ 2,126,320 | $ 4,265,618 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  | 50.00% |  |  |
Investment in Unconsolidated Joint Ventures | $ 188,090 | $ 1,051,759 | $ 2,097,151 |  |  | $ 2,352,000 |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 176 | 176 | 176 |  |  | 176 |  |  |
Units to be retained | item |  |  |  |  |  | (49) |  |  |
Units to be sold | item | 176 | 176 | 176 |  |  |  |  |  |
Total number of units sold | item | 174 | 159 | 139 |  |  |  |  |  |
Unsold units | item | 2 | 17 | 37 |  |  |  |  |  |
Units unsold with deposits for future sale | item | 1 | 7 | 5 |  |  |  |  |  |
Hamilton 1025 | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 175 | 175 | 175 |  |  |  |  |  |
Hamilton 1025 | Commercial |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 1 | 1 | 1 |  |  |  |  |  |
Hamilton Bay Sales |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties |  |  | $ 140,635 |  |  |  |  |  |
Cash & Cash Equivalents |  |  | 18,576 |  |  |  |  |  |
Rent Receivable |  |  | 2,452 |  |  |  |  |  |
Real Estate Tax Escrow |  |  | 0 |  |  |  |  |  |
Prepaid Expenses & Other Assets |  |  | 1,540 |  |  |  |  |  |
Total Assets |  |  | 163,203 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses |  |  | 3,137 |  |  |  |  |  |
Advance Rental Payments and Security Deposits |  |  | 1,822 |  |  |  |  |  |
Total Liabilities |  |  | 4,959 |  |  |  |  |  |
Partners' Capital |  |  | 158,244 |  |  |  |  |  |
Total Liabilities and Capital |  |  | $ 163,203 |  |  |  |  |  |
Partners' Capital % - NERA |  |  | 50.00% |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures |  |  | $ 79,122 |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 3 |  | 120 |  |  |  |  |  |
Units to be sold | item |  |  | 120 |  |  |  |  |  |
Total number of units sold | item |  |  | 119 |  |  |  |  |  |
Unsold units | item |  |  | 1 |  |  |  |  |  |
Units unsold with deposits for future sale | item |  |  | 1 |  |  |  |  |  |
Hamilton Bay Sales | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item |  |  | 120 |  |  |  |  |  |
Hamilton Bay Apts |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties |  |  | $ 5,929,749 |  |  |  |  |  |
Assets held for sales | $ 379,515 | $ 2,365,620 |  |  |  |  |  |  |
Cash & Cash Equivalents | 258,487 | 448,952 | 923 |  |  |  |  |  |
Rent Receivable |  | 9,199 | 5,520 |  |  |  |  |  |
Real Estate Tax Escrow |  |  | 47,308 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 113,164 | 315,996 | 79,474 |  |  |  |  |  |
Total Assets | 751,166 | 3,139,767 | 6,062,974 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable |  |  | 4,430,574 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 9,498 | 23,049 | 12,277 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 2,291 | 19,365 | 82,693 |  |  |  |  |  |
Total Liabilities | 11,789 | 42,414 | 4,525,544 |  |  |  |  |  |
Partners' Capital | 739,377 | 3,097,353 | 1,537,430 |  |  |  |  |  |
Total Liabilities and Capital | $ 751,166 | $ 3,139,767 | $ 6,062,974 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  | 50.00% |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 369,689 | $ 1,548,676 | $ 768,714 |  | $ 2,500,000 |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 48 | 48 | 48 |  | 168 |  |  |  |
Units to be retained | item |  |  |  |  | (48) |  |  |  |
Units to be sold | item | 48 | 48 | 48 |  |  |  |  |  |
Total number of units sold | item | 47 | 31 |  |  |  |  |  |  |
Unsold units | item | 1 | 17 |  |  |  |  |  |  |
Units unsold with deposits for future sale | item |  | 4 |  |  |  |  |  |  |
Hamilton Bay Apts | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 48 | 48 | 48 |  |  |  |  |  |
Hamilton Minuteman |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 5,639,497 | $ 5,870,833 | $ 6,165,266 |  |  |  |  |  |
Cash & Cash Equivalents | 99,701 | 88,436 | 47,795 |  |  |  |  |  |
Rent Receivable | 3,711 | 2,121 |  |  |  |  |  |  |
Real Estate Tax Escrow | 30,801 | 28,519 | 18,198 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 19,476 | 25,703 | 26,473 |  |  |  |  |  |
Total Assets | 5,793,186 | 6,015,612 | 6,257,732 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 5,896,001 | 5,887,818 | 5,879,634 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 48,866 | 49,540 | 50,643 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 124,684 | 76,426 | 120,096 |  |  |  |  |  |
Total Liabilities | 6,069,551 | 6,013,784 | 6,050,373 |  |  |  |  |  |
Partners' Capital | (276,365) | 1,828 | 207,359 |  |  |  |  |  |
Total Liabilities and Capital | $ 5,793,186 | $ 6,015,612 | $ 6,257,732 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  | 50.00% |  |
Investment in Unconsolidated Joint Ventures |  | $ 913 | $ 103,679 |  |  |  | $ 5,075,000 |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (138,183) |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 42 | 42 | 42 |  |  |  | 42 |  |
Units to be retained | item | 42 | 42 | 42 |  |  |  |  |  |
Hamilton Minuteman | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 42 | 42 | 42 |  |  |  |  |  |
Hamilton on Main Apts |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 16,718,616 | $ 17,568,730 | $ 17,773,858 |  |  |  |  |  |
Cash & Cash Equivalents | 160,310 | 145,149 | 95,294 |  |  |  |  |  |
Rent Receivable | 23,845 | 14,879 | 6,133 |  |  |  |  |  |
Real Estate Tax Escrow | 96,761 | 183,649 | 189,239 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 64,371 | 71,449 | 75,324 |  |  |  |  |  |
Total Assets | 17,063,903 | 17,983,856 | 18,139,848 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 16,809,043 | 16,792,991 | 16,776,940 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 186,461 | 137,282 | 157,812 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 389,084 | 361,677 | 347,446 |  |  |  |  |  |
Total Liabilities | 17,384,588 | 17,291,950 | 17,282,198 |  |  |  |  |  |
Partners' Capital | (320,685) | 691,906 | 857,650 |  |  |  |  |  |
Total Liabilities and Capital | $ 17,063,903 | $ 17,983,856 | $ 18,139,848 |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  | 50.00% |
Investment in Unconsolidated Joint Ventures |  | $ 345,952 | $ 428,824 |  |  |  |  | $ 8,000,000 |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (160,343) |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 148 | 148 | 148 |  |  |  |  | 280 |
Units to be retained | item | 148 | 148 | 148 |  |  |  |  |  |
Hamilton on Main Apts | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 148 | 148 | 148 |  |  |  |  |  |
Dexter Park |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Rental Properties | $ 86,988,709 | $ 89,746,236 | $ 91,943,516 |  |  |  |  |  |
Cash & Cash Equivalents | 1,972,138 | 969,064 | 1,496,250 |  |  |  |  |  |
Rent Receivable | 269,345 | 152,759 | 204,956 |  |  |  |  |  |
Real Estate Tax Escrow |  | 316,132 | 211,494 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 1,043,892 | 1,291,561 | 1,627,342 |  |  |  |  |  |
Total Assets | 90,274,084 | 92,475,752 | 95,483,558 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 124,391,467 | 81,898,222 | 83,336,579 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 867,773 | 750,666 | 673,585 |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 2,559,561 | 2,469,208 | 2,667,408 |  |  |  |  |  |
Total Liabilities | 127,818,801 | 85,118,096 | 86,677,572 |  |  |  |  |  |
Partners' Capital | (37,544,717) | 7,357,656 | 8,805,986 |  |  |  |  |  |
Total Liabilities and Capital | $ 90,274,084 | $ 92,475,752 | $ 95,483,558 |  |  |  |  |  |
Partners' Capital % - NERA | 40.00% | 40.00% | 40.00% | 40.00% |  |  |  |  |
Investment in Unconsolidated Joint Ventures |  | $ 2,943,060 | $ 3,522,393 | $ 15,925,000 |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (15,017,887) |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 409 | 409 | 409 |  |  |  |  |  |
Units to be retained | item | 409 | 409 | 409 |  |  |  |  |  |
Dexter Park | Residential buildings |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |
Total | item | 409 | 409 | 409 |  |  |  |  |  |

X
- Definition Represents the share of partners capital in distribution and loss in excess of investment in unconsolidated joint venture. + References No definition available. + Details
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