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v3.22.1

RELATED PARTY TRANSACTIONS (Details) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2022 USD ($) item | Mar. 31, 2021 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($)
RELATED PARTY TRANSACTIONS |  |  |  |
Management fee as percentage of gross receipts rental revenue | 4.00% |  |  |
Management fee as a percentage of gross receipts rental revenue of Linewt, LLC | 3.00% |  |  |
Management fees of related party | $ 673,000 | $ 605,000 |  |
Management fee | 673,084 | 605,391 |  |
Repairs and maintenance | 2,279,651 | 1,970,087 |  |
Administrative expense | 707,786 | 652,186 |  |
Employer contributions in 401K plan | $ 37,000 |  |  |
Number of limited partnerships and limited liability companies in which the entity has invested | item | 7 |  |  |
Interest expense | $ 3,454,635 | 3,364,170 |  |
Investment Properties |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Management fee | 161,700 | 127,249 |  |
Repairs and maintenance | 594,380 | 670,571 |  |
Administrative expense | $ 100,086 | 91,579 |  |
Number of limited partnerships and limited liability companies in which the entity has invested | item | 7 |  |  |
Interest expense | $ 1,659,930 | 1,662,666 |  |
Investment Properties | Minimum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 40.00% |  |  |
Investment Properties | Maximum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 50.00% |  |  |
Hamilton Company/Management Company |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Number of employees having ownership interest in the investment properties | item | 5 |  |  |
Dexter Park |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Management fee as percentage of gross receipts rental revenue | 2.00% |  |  |
Harold Brown | Minimum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 47.60% |  |  |
Harold Brown | Maximum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 59.00% |  |  |
General Partner or Management Company [Member] |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Repairs and maintenance | $ 73,000 |  |  |
Administrative expense | 85,000 |  |  |
Expenses for construction, architectural services and supervision of capital projects | 37,000 |  |  |
Costs related to professional services | 195,000 | 256,000 |  |
Management Company [Member] |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Reimbursement to related party for payroll transfers | 1,039,000 | 843,000 |  |
Employer contributions in 401K plan | $ 37,000 | 11,000 |  |
Number of accounting staff of related party providing bookkeeping and accounting functions | item | 14 |  |  |
Fees for accounting and bookkeeping services | $ 31,250 | $ 31,250 | $ 125,000 | $ 125,000
Number of employees having ownership interest in the investment properties | item | 5 |  |  |
Partially owned properties |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Management fee as percentage of gross receipts rental revenue | 4.00% |  |  |
Management fee | $ 162,000 |  |  |
Repairs and maintenance | 26,000 |  |  |
Administrative expense | 4,000 |  |  |
Construction, architectural services and supervision of capital projects | 7,000 |  |  |
Amount paid to related party | $ 199,000 |  |  |
Residential and mixed-use properties | Partially owned properties | Minimum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 40.00% |  |  |
Residential and mixed-use properties | Partially owned properties | Maximum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 50.00% |  |  |

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