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RELATED PARTY TRANSACTIONS (Details) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 USD ($) | Sep. 30, 2021 USD ($) | Sep. 30, 2022 USD ($) item | Sep. 30, 2021 USD ($)
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 |  |  | $ 2,029,000 | $ 1,868,000
Management fee | $ 683,999 | $ 646,059 | 2,029,453 | 1,867,798
Repairs and maintenance | 3,126,953 | 3,128,369 | 8,381,339 | 7,432,860
Administrative expense | 696,656 | 607,478 | 2,028,319 | 1,819,481
Renting | 181,574 | 458,040 | 501,906 | 941,281
Employer contributions in 401K plan |  |  | 70,000 |
Legal fees |  |  | $ 68,000 | 8,000
Number of limited partnerships and limited liability companies in which the entity has invested | item |  |  | 7 |
Interest expense | 3,982,445 | 3,393,518 | $ 11,060,794 | 10,136,630
Investment Properties |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Management fee | 167,498 | 156,796 | 490,999 | 413,328
Repairs and maintenance | 925,670 | 884,014 | 2,231,091 | 2,263,838
Administrative expense | 90,892 | 109,128 | 273,720 | 318,532
Renting | 49,202 | 281,698 | $ 185,741 | 615,345
Number of limited partnerships and limited liability companies in which the entity has invested | item |  |  | 7 |
Interest expense | $ 1,736,627 | $ 1,665,791 | $ 5,083,912 | 4,993,153
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% |
General Partner or Management Company [Member] |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Repairs and maintenance |  |  | $ 215,000 |
Administrative expense |  |  | 256,000 |
Renting |  |  | 23,000 |
Expenses for construction, architectural services and supervision of capital projects |  |  | 89,000 |
Costs related to professional services |  |  | 583,000 | 766,000
Management Company [Member] |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Reimbursement to related party for payroll transfers |  |  | 2,945,000 | 2,759,000
Employer contributions in 401K plan |  |  | $ 70,000 | 33,000
Number of accounting staff of related party providing bookkeeping and accounting functions | item |  |  | 14 |
Fees for accounting and bookkeeping services |  |  | $ 93,750 | $ 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 |  |  | $ 491,000 |
Repairs and maintenance |  |  | 38,000 |
Administrative expense |  |  | 14,000 |
Construction, architectural services and supervision of capital projects |  |  | 24,000 |
Amount paid to related party |  |  | $ 567,000 |
NERA 40% |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 40.00% |  | 40.00% |
NERA 50% |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 50.00% |  | 50.00% |
Brown Family [Member] | Minimum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 47.60% |  | 47.60% |
Brown Family [Member] | Maximum |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 59.00% |  | 59.00% |
Residential and mixed-use properties | NERA 40% |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 40.00% |  | 40.00% |
Residential and mixed-use properties | NERA 50% |  |  |  |
RELATED PARTY TRANSACTIONS |  |  |  |
Ownership interest (as a percent) | 50.00% |  | 50.00% |

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- Definition Represents the number of limited partnerships and limited liability companies in which the entity has made investments which are accounted for using the equity method of consolidation. + References No definition available. + Details
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