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INVESTMENT IN UNCONSOLIDATED JOINT VENTURES (Balance Sheet) (Details) | Dec. 31, 2021 USD ($) item | Dec. 31, 2020 USD ($) item | Dec. 31, 2019 USD ($) item | Dec. 31, 2018 USD ($) | May 31, 2018 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 | $ 251,355,202 | $ 264,609,887 |  |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 96,083,508 | 18,646,972 |  |  |  |  |  |  |  |  |
Rents Receivable | 935,303 | 1,412,074 |  |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 861,697 | 534,941 |  |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 6,183,981 | 5,054,959 |  |  |  |  |  |  |  |  |
Total Assets | 356,875,579 | 291,669,602 |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 370,481,390 | 283,444,533 |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 4,324,879 | 3,888,237 |  |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 8,369,497 | 7,466,134 |  |  |  |  |  |  |  |  |
Total Liabilities | 406,168,186 | 333,138,647 |  |  |  |  |  |  |  |  |
Partners' Capital | (49,292,607) | (41,469,045) | $ (37,823,788) | $ (35,624,010) |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | 356,875,579 | 291,669,602 |  |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,455,888 | 1,410,769 |  |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (22,992,420) | $ (21,339,743) |  |  |  |  |  |  |  |  |
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 | $ 111,783,510 | $ 115,699,932 | $ 120,639,006 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 3,391,632 | 3,582,550 | 3,241,512 |  |  |  |  |  |  |  |
Rents Receivable | 537,327 | 653,051 | 305,729 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 252,689 | 233,125 | 201,102 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 2,789,752 | 2,094,682 | 2,242,597 |  |  |  |  |  |  |  |
Total Assets | 118,754,910 | 122,263,340 | 126,629,946 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 166,203,707 | 166,308,029 | 166,404,256 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 1,033,689 | 1,045,804 | 1,300,598 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 3,525,469 | 3,214,958 | 4,054,640 |  |  |  |  |  |  |  |
Total Liabilities | 170,762,865 | 170,568,791 | 171,759,494 |  |  |  |  |  |  |  |
Partners' Capital | (52,007,955) | (48,305,451) | (45,129,548) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | 118,754,910 | 122,263,340 | 126,629,946 |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,455,888 | 1,410,769 | 1,430,402 |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | (22,992,420) | (21,339,743) | (19,970,089) |  |  |  |  |  |  |  |
Total Investment in Unconsolidated Joint Ventures (Net) | $ (21,536,532) | $ (19,928,974) | $ (18,539,687) |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 690 | 865 | 913 |  |  |  |  |  |  |  |
Units to be retained | item | 690 | 690 | 690 |  |  |  |  |  |  |  |
Total number of units sold | item |  |  | 175 |  |  |  |  |  |  |  |
Investment Properties | Residential buildings |  |  |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 687 | 862 | 910 |  |  |  |  |  |  |  |
Investment Properties | Commercial |  |  |  |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 3 | 3 | 3 |  |  |  |  |  |  |  |
Hamilton Essex 81 |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Rental Properties | $ 6,263,331 | $ 6,649,177 | $ 7,083,307 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 333,699 | 252,878 | 197,467 |  |  |  |  |  |  |  |
Rents Receivable | 232,521 | 28,181 | 217,779 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 76,651 | 71,203 | 66,410 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 301,043 | 281,503 | 303,876 |  |  |  |  |  |  |  |
Total Assets | 7,207,245 | 7,282,942 | 7,868,839 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,948,291 | 9,934,502 | 9,920,713 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 68,265 | 68,741 | 81,718 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 180,497 | 208,851 | 321,205 |  |  |  |  |  |  |  |
Total Liabilities | 10,197,053 | 10,212,094 | 10,323,636 |  |  |  |  |  |  |  |
Partners' Capital | (2,989,808) | (2,929,152) | (2,454,797) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 7,207,245 | $ 7,282,942 | $ 7,868,839 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Venture | $ (1,494,905) | $ (1,464,576) | $ (1,227,399) |  |  |  |  |  |  |  |
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 | $ 2,588,169 | $ 2,590,659 | $ 2,593,148 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 98,674 | 55,322 | 49,460 |  |  |  |  |  |  |  |
Rents Receivable | 68,828 |  | 33,072 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 62,399 | 80,008 | 97,716 |  |  |  |  |  |  |  |
Total Assets | 2,818,070 | 2,725,989 | 2,773,396 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 3,000 | 3,200 | 2,600 |  |  |  |  |  |  |  |
Total Liabilities | 3,000 | 3,200 | 2,600 |  |  |  |  |  |  |  |
Partners' Capital | 2,815,070 | 2,722,789 | 2,770,796 |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 2,818,070 | $ 2,725,989 | $ 2,773,396 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 1,407,535 | $ 1,361,395 | $ 1,385,398 |  |  |  |  |  |  |  |
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 | $ 5,062,602 | $ 5,373,751 | $ 5,678,703 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 155,627 | 156,073 | 223,691 |  |  |  |  |  |  |  |
Rents Receivable | 9,905 | 37,127 |  |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 29,999 | 19,874 | 19,985 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 117,197 | 89,636 | 84,228 |  |  |  |  |  |  |  |
Total Assets | 5,375,330 | 5,676,461 | 6,006,607 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 8,892,331 | 9,099,301 | 9,298,174 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 52,392 | 87,731 | 77,908 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 228,803 | 227,908 | 325,682 |  |  |  |  |  |  |  |
Total Liabilities | 9,173,526 | 9,414,940 | 9,701,764 |  |  |  |  |  |  |  |
Partners' Capital | (3,798,196) | (3,738,479) | (3,695,157) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 5,375,330 | $ 5,676,461 | $ 6,006,607 |  |  |  |  |  |  |  |
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 | $ (1,899,098) | $ (1,869,240) | $ (1,847,579) |  |  |  |  |  |  |  |
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 | $ 81,555 | $ 84,819 | $ 88,083 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 11,845 | 13,443 | 8,186 |  |  |  |  |  |  |  |
Rents Receivable | 6,111 | 3,005 |  |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 446 | 407 | 1,567 |  |  |  |  |  |  |  |
Total Assets | 99,957 | 101,674 | 97,836 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 3,251 | 2,924 | 7,828 |  |  |  |  |  |  |  |
Total Liabilities | 3,251 | 2,924 | 7,828 |  |  |  |  |  |  |  |
Partners' Capital | 96,706 | 98,750 | 90,008 |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 99,957 | $ 101,674 | $ 97,836 |  |  |  |  |  |  |  |
Partners' Capital % - NERA | 50.00% | 50.00% | 50.00% |  |  |  |  | 50.00% |  |  |
Investment in Unconsolidated Joint Ventures | $ 48,353 | $ 49,375 | $ 45,004 |  |  |  |  | $ 2,352,000 |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item | 176 | 176 | 176 |  |  |  |  | 176 |  |  |
Units to be retained | item | 1 | 1 | 1 |  |  |  |  | (49) |  |  |
Total number of units sold | item |  | 0 | 175 |  |  |  |  |  |  |  |
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 |  |  |  |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Partners' Capital % - NERA |  |  |  |  |  |  | 50.00% |  |  |  |
Investment in Unconsolidated Joint Ventures |  |  |  |  |  |  | $ 2,500,000 |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |  |  |  |
Total | item |  |  |  |  |  |  | 168 |  |  |  |
Units to be retained | item |  |  |  |  |  |  | (48) |  |  |  |
Hamilton Minuteman |  |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |  |
Rental Properties | $ 4,697,616 | $ 4,998,436 | $ 5,323,570 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 156,058 | 159,599 | 95,965 |  |  |  |  |  |  |  |
Rents Receivable | 6,999 | 3,816 | 221 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 36,451 | 35,849 | 29,110 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 24,009 | 23,198 | 23,831 |  |  |  |  |  |  |  |
Total Assets | 4,921,133 | 5,220,898 | 5,472,697 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 5,920,552 | 5,912,368 | 5,904,185 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 48,145 | 50,514 | 47,740 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 159,324 | 137,792 | 151,180 |  |  |  |  |  |  |  |
Total Liabilities | 6,128,021 | 6,100,674 | 6,103,105 |  |  |  |  |  |  |  |
Partners' Capital | (1,206,888) | (879,776) | (630,408) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 4,921,133 | $ 5,220,898 | $ 5,472,697 |  |  |  |  |  |  |  |
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 | $ (603,445) | $ (439,888) | $ (315,204) |  |  |  |  |  |  |  |
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 | $ 14,334,539 | $ 15,239,672 | $ 15,891,917 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 565,171 | 520,150 | 480,899 |  |  |  |  |  |  |  |
Rents Receivable | 37,750 | 65,511 | 11,284 |  |  |  |  |  |  |  |
Real Estate Tax Escrows | 109,588 | 106,199 | 85,597 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 181,941 | 148,796 | 158,714 |  |  |  |  |  |  |  |
Total Assets | 15,228,989 | 16,080,328 | 16,628,411 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 16,857,197 | 16,841,145 | 16,825,094 |  |  |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 188,012 | 156,923 | 282,855 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 434,126 | 424,314 | 479,585 |  |  |  |  |  |  |  |
Total Liabilities | 17,479,335 | 17,422,382 | 17,587,534 |  |  |  |  |  |  |  |
Partners' Capital | (2,250,346) | (1,342,054) | (959,123) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 15,228,989 | $ 16,080,328 | $ 16,628,411 |  |  |  |  |  |  |  |
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 | $ (1,125,174) | $ (671,027) | $ (479,562) |  |  |  |  |  |  |  |
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 | $ 78,755,698 | $ 80,763,418 | $ 83,980,278 |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 2,070,558 | 2,425,085 | 2,185,844 |  |  |  |  |  |  |  |
Rents Receivable | 175,213 | 515,411 | 43,373 |  |  |  |  |  |  |  |
Prepaid Expenses and Other Assets | 2,102,717 | 1,471,134 | 1,572,665 |  |  |  |  |  |  |  |
Total Assets | 83,104,186 | 85,175,048 | 87,782,160 |  |  |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |  |  |  |
Mortgage Notes Payable | 124,585,336 | 124,520,713 | 124,456,090 |  | $ 82,000,000 |  |  |  |  |  |
Accounts Payable and Accrued Expenses | 670,624 | 675,771 | 799,949 |  |  |  |  |  |  |  |
Advance Rental Payments and Security Deposits | 2,522,719 | 2,216,093 | 2,776,988 |  |  |  |  |  |  |  |
Total Liabilities | 127,778,679 | 127,412,577 | 128,033,027 |  |  |  |  |  |  |  |
Partners' Capital | (44,674,493) | (42,237,529) | (40,250,867) |  |  |  |  |  |  |  |
Total Liabilities and Partners' Capital | $ 83,104,186 | $ 85,175,048 | $ 87,782,160 |  |  |  |  |  |  |  |
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 | $ (17,869,798) | $ (16,895,012) | $ (16,100,347) |  |  |  |  |  |  |  |
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 |  |  |  |  |

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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