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INVESTMENT IN UNCONSOLIDATED JOINT VENTURES (Balance Sheet) (Details) | Dec. 31, 2020 USD ($) item | Dec. 31, 2019 USD ($) item | Dec. 31, 2018 USD ($) item | May 31, 2018 USD ($) | Dec. 31, 2017 USD ($) | Oct. 28, 2009 USD ($) item | 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 | $ 264,609,887 | $ 278,363,988 |  |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 18,646,972 | 7,546,324 |  |  |  |  |  |  |  |  |
Rents Receivable | 1,412,074 | 484,610 |  |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 534,941 | 446,781 |  |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 5,054,959 | 6,021,544 |  |  |  |  |  |  |  |  |
Total Assets | 291,669,602 | 294,293,649 |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 283,444,533 | 281,771,246 |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 3,888,237 | 4,274,267 |  |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 7,466,134 | 8,101,835 |  |  |  |  |  |  |  |  |
Total Liabilities | 333,138,647 | 332,117,437 |  |  |  |  |  |  |  |  |
Partners' Capital | (41,469,045) | (37,823,788) | $ (35,624,010) |  | $ (35,315,177) |  |  |  |  |  |
Total Liabilities and Partners' Capital | 291,669,602 | 294,293,649 |  |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,410,769 | 1,430,402 |  |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (21,339,743) | $ (19,970,089) |  |  |  |  |  |  |  |  |
NERA 50% |  |  |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |
NERA 40% |  |  |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 40.00% | 40.00% | 40.00% |  |  |  |  |  |  |  |
Investment Properties |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Rental Properties | $ 115,699,932 | $ 120,639,006 | $ 125,170,859 |  |  |  |  |  |  |  |
Assets held for sale |  |  | 645,137 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 3,582,550 | 3,241,512 | 2,960,323 |  |  |  |  |  |  |  |
Rents Receivable | 653,051 | 305,729 | 534,504 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 233,125 | 201,102 | 219,004 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 2,094,682 | 2,242,597 | 1,710,791 |  |  |  |  |  |  |  |
Total Assets | 122,263,340 | 126,629,946 | 131,240,618 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 166,308,029 | 166,404,256 | 166,492,692 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 1,045,804 | 1,300,598 | 1,396,458 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 3,214,958 | 4,054,640 | 3,592,174 |  |  |  |  |  |  |  |
Total Liabilities | 170,568,791 | 171,759,494 | 171,481,324 |  |  |  |  |  |  |  |
Partners' Capital | (48,305,451) | (45,129,548) | (40,240,706) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | 122,263,340 | 126,629,946 | 131,240,618 |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,410,769 | 1,430,402 | 1,985,680 |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | (21,339,743) | (19,970,089) | (18,351,562) |  |  |  |  |  |  |  |
Total Investment in Unconsolidated Joint Ventures (Net) | $ (19,928,974) | $ (18,539,687) | $ (16,365,882) |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 865 | 913 | 913 |  |  |  |  |  |  |  |
Units to be retained | item | 690 | 690 | 690 |  |  |  |  |  |  |  |
Units to be sold | item |  |  | 224 |  |  |  |  |  |  |  |
Total number of units sold | item | 175 | 175 | 221 |  |  |  |  |  |  |  |
Unsold units | item |  |  | 3 |  |  |  |  |  |  |  |
Units unsold with deposits for future sale | item |  |  | 1 |  |  |  |  |  |  |  |
Investment Properties | Residential buildings |  |  |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 862 | 910 | 910 |  |  |  |  |  |  |  |
Investment Properties | Commercial |  |  |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 3 | 3 | 3 |  |  |  |  |  |  |  |
Hamilton Essex 81 |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Rental Properties | $ 6,649,177 | $ 7,083,307 | $ 7,222,446 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 252,878 | 197,467 | 131,634 |  |  |  |  |  |  |  |
Rents Receivable | 28,181 | 217,779 | 199,425 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 71,203 | 66,410 | 71,579 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 281,503 | 303,876 | 267,028 |  |  |  |  |  |  |  |
Total Assets | 7,282,942 | 7,868,839 | 7,892,112 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,934,502 | 9,920,713 | 9,906,924 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 68,741 | 81,718 | 196,896 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 208,851 | 321,205 | 259,821 |  |  |  |  |  |  |  |
Total Liabilities | 10,212,094 | 10,323,636 | 10,363,641 |  |  |  |  |  |  |  |
Partners' Capital | (2,929,152) | (2,454,797) | (2,471,529) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 7,282,942 | $ 7,868,839 | $ 7,892,112 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (1,464,576) | $ (1,227,399) | $ (1,235,765) |  |  |  |  |  |  |  |
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 | $ 2,590,659 | $ 2,593,148 | $ 2,595,638 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 55,322 | 49,460 | 118,093 |  |  |  |  |  |  |  |
Rents Receivable |  | 33,072 | 28,329 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 80,008 | 97,716 | 115,491 |  |  |  |  |  |  |  |
Total Assets | 2,725,989 | 2,773,396 | 2,857,551 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 3,200 | 2,600 | 1,750 |  |  |  |  |  |  |  |
Total Liabilities | 3,200 | 2,600 | 1,750 |  |  |  |  |  |  |  |
Partners' Capital | 2,722,789 | 2,770,796 | 2,855,801 |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 2,725,989 | $ 2,773,396 | $ 2,857,551 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 1,361,394 | $ 1,385,398 | $ 1,427,901 |  |  |  |  |  |  |  |
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 | $ 5,373,751 | $ 5,678,703 | $ 6,005,953 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 156,073 | 223,691 | 94,349 |  |  |  |  |  |  |  |
Rents Receivable | 37,127 |  | 6,872 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 19,874 | 19,985 | 19,863 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 89,636 | 84,228 | 64,930 |  |  |  |  |  |  |  |
Total Assets | 5,676,461 | 6,006,607 | 6,191,967 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,099,301 | 9,298,174 | 9,489,257 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 87,731 | 77,908 | 51,932 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 227,908 | 325,682 | 249,546 |  |  |  |  |  |  |  |
Total Liabilities | 9,414,940 | 9,701,764 | 9,790,735 |  |  |  |  |  |  |  |
Partners' Capital | (3,738,479) | (3,695,157) | (3,598,768) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 5,676,461 | $ 6,006,607 | $ 6,191,967 |  |  |  |  |  |  |  |
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 | $ (1,869,240) | $ (1,847,579) | $ (1,799,384) |  |  |  |  |  |  |  |
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 | $ 84,819 | $ 88,083 |  |  |  |  |  |  |  |  |
Assets held for sale |  |  | $ 265,622 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 13,443 | 8,186 | 125,611 |  |  |  |  |  |  |  |
Rents Receivable | 3,005 |  | 2,977 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 407 | 1,567 | 22,439 |  |  |  |  |  |  |  |
Total Assets | 101,674 | 97,836 | 416,649 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 2,924 | 7,828 | 33,282 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits |  |  | 7,187 |  |  |  |  |  |  |  |
Total Liabilities | 2,924 | 7,828 | 40,469 |  |  |  |  |  |  |  |
Partners' Capital | 98,750 | 90,008 | 376,180 |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 101,674 | $ 97,836 | $ 416,649 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  | 50.00% |  |  |
Investment in Unconsolidated Joint Ventures | $ 49,375 | $ 45,004 | $ 188,090 |  |  |  |  | $ 2,352,000 |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 176 | 176 | 176 |  |  |  |  | 176 |  |  |
Units to be retained | item | 1 | 1 | 1 |  |  |  |  | (49) |  |  |
Units to be sold | item |  |  | 177 |  |  |  |  |  |  |  |
Total number of units sold | item | 175 | 175 | 174 |  |  |  |  |  |  |  |
Unsold units | item |  |  | 2 |  |  |  |  |  |  |  |
Units unsold with deposits for future sale | item |  |  | 1 |  |  |  |  |  |  |  |
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 Apts |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Assets held for sale |  |  | $ 379,515 |  |  |  |  |  |  |  |
Cash and Cash Equivalents |  |  | 258,487 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets |  |  | 113,164 |  |  |  |  |  |  |  |
Total Assets |  |  | 751,166 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses |  |  | 9,498 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits |  |  | 2,291 |  |  |  |  |  |  |  |
Total Liabilities |  |  | 11,789 |  |  |  |  |  |  |  |
Partners' Capital |  |  | 739,377 |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital |  |  | $ 751,166 |  |  |  |  |  |  |  |
Partners' Capital % - NERA |  |  | 50.00% |  |  |  | 50.00% |  |  |  |
Investment in Unconsolidated Joint Ventures |  |  | $ 369,689 |  |  |  | $ 2,500,000 |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item |  |  | 48 |  |  |  | 168 |  |  |  |
Units to be retained | item |  |  |  |  |  |  | (48) |  |  |  |
Units to be sold | item |  |  | 48 |  |  |  |  |  |  |  |
Total number of units sold | item |  |  | 47 |  |  |  |  |  |  |  |
Unsold units | item |  |  | 1 |  |  |  |  |  |  |  |
Hamilton Bay Apts | Residential buildings |  |  |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item |  |  | 48 |  |  |  |  |  |  |  |
Hamilton Minuteman |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Rental Properties | $ 4,998,436 | $ 5,323,570 | $ 5,639,497 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 159,599 | 95,965 | 99,701 |  |  |  |  |  |  |  |
Rents Receivable | 3,816 | 221 | 3,711 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 35,849 | 29,110 | 30,801 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 23,198 | 23,831 | 19,476 |  |  |  |  |  |  |  |
Total Assets | 5,220,898 | 5,472,697 | 5,793,186 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 5,912,368 | 5,904,185 | 5,896,001 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 50,514 | 47,740 | 48,866 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 137,792 | 151,180 | 124,684 |  |  |  |  |  |  |  |
Total Liabilities | 6,100,674 | 6,103,105 | 6,069,551 |  |  |  |  |  |  |  |
Partners' Capital | (879,776) | (630,408) | (276,365) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 5,220,898 | $ 5,472,697 | $ 5,793,186 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  | 50.00% |  |
Investment in Unconsolidated Joint Ventures |  |  |  |  |  |  |  |  | $ 5,075,000 |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (439,888) | $ (315,204) | $ (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 | $ 15,239,672 | $ 15,891,917 | $ 16,718,616 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 520,150 | 480,899 | 160,310 |  |  |  |  |  |  |  |
Rents Receivable | 65,511 | 11,284 | 23,845 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 106,199 | 85,597 | 96,761 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 148,796 | 158,714 | 64,371 |  |  |  |  |  |  |  |
Total Assets | 16,080,328 | 16,628,411 | 17,063,903 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 16,841,145 | 16,825,094 | 16,809,043 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 156,923 | 282,855 | 186,461 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 424,314 | 479,585 | 389,084 |  |  |  |  |  |  |  |
Total Liabilities | 17,422,382 | 17,587,534 | 17,384,588 |  |  |  |  |  |  |  |
Partners' Capital | (1,342,054) | (959,123) | (320,685) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 16,080,328 | $ 16,628,411 | $ 17,063,903 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  | 50.00% |
Investment in Unconsolidated Joint Ventures |  |  |  |  |  |  |  |  |  | $ 8,000,000 |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (671,027) | $ (479,562) | $ (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 | $ 80,763,418 | $ 83,980,278 | $ 86,988,709 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 2,425,085 | 2,185,844 | 1,972,138 |  |  |  |  |  |  |  |
Rents Receivable | 515,411 | 43,373 | 269,345 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 1,471,134 | 1,572,665 | 1,043,892 |  |  |  |  |  |  |  |
Total Assets | 85,175,048 | 87,782,160 | 90,274,084 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 124,520,713 | 124,456,090 | 124,391,467 | $ 82,000,000 |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 675,771 | 799,949 | 867,773 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 2,216,093 | 2,776,988 | 2,559,561 |  |  |  |  |  |  |  |
Total Liabilities | 127,412,577 | 128,033,027 | 127,818,801 |  |  |  |  |  |  |  |
Partners' Capital | (42,237,529) | (40,250,867) | (37,544,717) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 85,175,048 | $ 87,782,160 | $ 90,274,084 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 40.00% | 40.00% | 40.00% |  |  | 40.00% |  |  |  |  |
Investment in Unconsolidated Joint Ventures |  |  |  |  |  | $ 15,925,000 |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (16,895,013) | $ (16,100,347) | $ (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 |  |  | 409 |  |  |  |  |

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