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INVESTMENT IN UNCONSOLIDATED JOINT VENTURES (Balance Sheet) (Details) | Mar. 31, 2024 USD ($) property | Dec. 31, 2023 USD ($) | Mar. 31, 2023 USD ($) property | Dec. 31, 2022 USD ($) | May 31, 2018 USD ($) | Oct. 28, 2009 item | Mar. 07, 2005 item | Mar. 02, 2005 item
--- | --- | --- | --- | --- | --- | --- | --- | ---
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 270,256,700 | $ 269,804,946 |  |  |  |  |  |
Cash & Cash Equivalents | 28,801,744 | 18,230,463 |  |  |  |  |  |
Rent Receivable | 865,990 | 953,761 |  |  |  |  |  |
Real Estate Tax Escrows | 2,332,010 | 2,229,703 |  |  |  |  |  |
Prepaid Expenses & Other Assets | 8,073,622 | 8,369,775 |  |  |  |  |  |
Total Assets | 381,191,994 | 385,730,690 |  |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 408,060,293 | 408,660,292 |  |  |  |  |  |
Accounts Payable & Accrued Expense | 5,416,975 | 5,720,088 |  |  |  |  |  |
Advance Rental Pmts & Security Deposits | 9,936,175 | 9,996,887 |  |  |  |  |  |
Total Liabilities | 450,233,094 | 451,085,074 |  |  |  |  |  |
Partners' Capital | (69,041,100) | (65,354,384) | $ (64,929,774) | $ (59,869,357) |  |  |  |
Total Liabilities and Partners' Capital | 381,191,994 | 385,730,690 |  |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | (26,819,651) | $ (26,707,807) |  |  |  |  |  |
Investment Properties |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | 101,618,965 |  | 106,016,382 |  |  |  |  |
Cash & Cash Equivalents | 5,474,638 |  | 7,153,454 |  |  |  |  |
Rent Receivable | 394,572 |  | 386,060 |  |  |  |  |
Real Estate Tax Escrows | 348,766 |  | 307,517 |  |  |  |  |
Prepaid Expenses & Other Assets | 3,144,925 |  | 2,942,597 |  |  |  |  |
Total Assets | 110,981,866 |  | 116,806,010 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 165,937,703 |  | 166,061,429 |  |  |  |  |
Accounts Payable & Accrued Expense | 1,487,645 |  | 3,758,728 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 4,602,710 |  | 4,275,882 |  |  |  |  |
Total Liabilities | 172,028,058 |  | 174,096,039 |  |  |  |  |
Partners' Capital | (61,046,192) |  | (57,290,029) |  |  |  |  |
Total Liabilities and Partners' Capital | 110,981,866 |  | 116,806,010 |  |  |  |  |
Investment in Unconsolidated Joint Ventures | 1,416,930 |  | 1,436,252 |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | (26,819,651) |  | (25,244,289) |  |  |  |  |
Total Investment in Unconsolidated Joint Ventures (Net) | $ (25,402,721) |  | $ (23,808,037) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 690 |  | 690 |  |  |  |  |
Investment Properties | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 687 |  | 687 |  |  |  |  |
Investment Properties | Commercial |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 3 |  | 3 |  |  |  |  |
Hamilton Essex 81 |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 5,314,109 |  | $ 5,721,864 |  |  |  |  |
Cash & Cash Equivalents | 1,226,034 |  | 1,032,885 |  |  |  |  |
Rent Receivable | 170,515 |  | 209,427 |  |  |  |  |
Real Estate Tax Escrows | 81,278 |  | 70,066 |  |  |  |  |
Prepaid Expenses & Other Assets | 315,092 |  | 301,295 |  |  |  |  |
Total Assets | 7,107,028 |  | 7,335,537 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 9,979,316 |  | 9,965,527 |  |  |  |  |
Accounts Payable & Accrued Expense | 132,826 |  | 141,973 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 348,654 |  | 335,457 |  |  |  |  |
Total Liabilities | 10,460,796 |  | 10,442,957 |  |  |  |  |
Partners' Capital | (3,353,768) |  | (3,107,420) |  |  |  |  |
Total Liabilities and Partners' Capital | $ 7,107,028 |  | $ 7,335,537 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | $ (1,676,884) |  | $ (1,553,710) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | 49 |  | 49 |  |  |  | 48 |
Hamilton Essex 81 | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 48 |  | 48 |  |  |  |  |
Hamilton Essex 81 | Commercial |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 1 |  | 1 |  |  |  |  |
Hamilton Essex Development |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 2,582,568 |  | $ 2,585,058 |  |  |  |  |
Cash & Cash Equivalents | 58,242 |  | 132,374 |  |  |  |  |
Rent Receivable | 77,243 |  | 79,310 |  |  |  |  |
Real Estate Tax Escrows | 0 |  |  |  |  |  |  |
Prepaid Expenses & Other Assets | 41,185 |  | 50,371 |  |  |  |  |
Total Assets | 2,759,238 |  | 2,847,113 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Accounts Payable & Accrued Expense | 1,521 |  | 43,750 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 20,660 |  | 19,866 |  |  |  |  |
Total Liabilities | 22,181 |  | 63,616 |  |  |  |  |
Partners' Capital | 2,737,057 |  | 2,783,497 |  |  |  |  |
Total Liabilities and Partners' Capital | $ 2,759,238 |  | $ 2,847,113 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 1,368,529 |  | $ 1,391,750 |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 1 |  | 1 |  |  |  |  |
Hamilton Essex Development | Commercial |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 1 |  | 1 |  |  |  |  |
345 Franklin |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 4,395,208 |  | $ 4,727,451 |  |  |  |  |
Cash & Cash Equivalents | 118,521 |  | 553,282 |  |  |  |  |
Rent Receivable | 537 |  |  |  |  |  |  |
Real Estate Tax Escrows | 69,765 |  | 62,888 |  |  |  |  |
Prepaid Expenses & Other Assets | 74,126 |  | 70,323 |  |  |  |  |
Total Assets | 4,658,157 |  | 5,413,944 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 8,395,372 |  | 8,621,745 |  |  |  |  |
Accounts Payable & Accrued Expense | 112,431 |  | 337,102 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 275,597 |  | 283,654 |  |  |  |  |
Total Liabilities | 8,783,400 |  | 9,242,501 |  |  |  |  |
Partners' Capital | (4,125,243) |  | (3,828,557) |  |  |  |  |
Total Liabilities and Partners' Capital | $ 4,658,157 |  | $ 5,413,944 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | $ (2,062,622) |  | $ (1,914,279) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 40 |  | 40 |  |  |  |  |
345 Franklin | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 40 |  | 40 |  |  |  |  |
Hamilton 1025 |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 74,211 |  | $ 77,475 |  |  |  |  |
Cash & Cash Equivalents | 19,844 |  | 28,558 |  |  |  |  |
Rent Receivable | 3,715 |  | 4,923 |  |  |  |  |
Prepaid Expenses & Other Assets | 233 |  | 229 |  |  |  |  |
Total Assets | 98,003 |  | 111,185 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Accounts Payable & Accrued Expense | 1,201 |  | 22,181 |  |  |  |  |
Total Liabilities | 1,201 |  | 22,181 |  |  |  |  |
Partners' Capital | 96,802 |  | 89,004 |  |  |  |  |
Total Liabilities and Partners' Capital | $ 98,003 |  | $ 111,185 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Investment in Unconsolidated Joint Ventures | $ 48,401 |  | $ 44,502 |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | 1 |  | 1 |  |  |  |  | 176
Units to be retained | item |  |  |  |  |  |  |  | (49)
Hamilton 1025 | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property |  |  | 0 |  |  |  |  |
Hamilton 1025 | Commercial |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 1 |  | 1 |  |  |  |  |
Hamilton Minuteman |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 4,118,836 |  | $ 4,402,156 |  |  |  |  |
Cash & Cash Equivalents | 267,322 |  | 377,286 |  |  |  |  |
Rent Receivable | 254 |  |  |  |  |  |  |
Real Estate Tax Escrows | 29,481 |  | 39,192 |  |  |  |  |
Prepaid Expenses & Other Assets | 42,429 |  | 22,867 |  |  |  |  |
Total Assets | 4,458,322 |  | 4,841,501 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 5,938,965 |  | 5,930,781 |  |  |  |  |
Accounts Payable & Accrued Expense | 67,581 |  | 266,363 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 174,690 |  | 178,024 |  |  |  |  |
Total Liabilities | 6,181,236 |  | 6,375,168 |  |  |  |  |
Partners' Capital | (1,722,914) |  | (1,533,667) |  |  |  |  |
Total Liabilities and Partners' Capital | $ 4,458,322 |  | $ 4,841,501 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | $ (861,457) |  | $ (766,834) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 42 |  | 42 |  |  |  |  |
Hamilton Minuteman | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 42 |  | 42 |  |  |  |  |
Hamilton on Main Apts |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 12,594,324 |  | $ 13,223,620 |  |  |  |  |
Cash & Cash Equivalents | 1,218,033 |  | 1,201,715 |  |  |  |  |
Rent Receivable | 20,744 |  | 21,329 |  |  |  |  |
Real Estate Tax Escrows | 168,242 |  | 135,371 |  |  |  |  |
Prepaid Expenses & Other Assets | 222,756 |  | 213,731 |  |  |  |  |
Total Assets | 14,224,099 |  | 14,795,766 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 16,893,312 |  | 16,877,261 |  |  |  |  |
Accounts Payable & Accrued Expense | 331,127 |  | 785,701 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 474,036 |  | 455,924 |  |  |  |  |
Total Liabilities | 17,698,475 |  | 18,118,886 |  |  |  |  |
Partners' Capital | (3,474,376) |  | (3,323,120) |  |  |  |  |
Total Liabilities and Partners' Capital | $ 14,224,099 |  | $ 14,795,766 |  |  |  |  |
Partners' Capital %-NERA | 50.00% |  | 50.00% |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | $ (1,737,188) |  | $ (1,661,560) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 148 |  | 148 |  |  |  |  |
Hamilton on Main Apts | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 148 |  | 148 |  |  |  |  |
Dexter Park |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Rental Properties | $ 72,539,709 |  | $ 75,278,758 |  |  |  |  |
Cash & Cash Equivalents | 2,566,642 |  | 3,827,354 |  |  |  |  |
Rent Receivable | 121,564 |  | 71,071 |  |  |  |  |
Prepaid Expenses & Other Assets | 2,449,104 |  | 2,283,781 |  |  |  |  |
Total Assets | 77,677,019 |  | 81,460,964 |  |  |  |  |
LIABILITIES AND PARTNERS' CAPITAL |  |  |  |  |  |  |  |
Mortgage Notes Payable | 124,730,738 |  | 124,666,115 |  | $ 82,000,000 |  |  |
Accounts Payable & Accrued Expense | 840,958 |  | 2,161,658 |  |  |  |  |
Advance Rental Pmts & Security Deposits | 3,309,073 |  | 3,002,957 |  |  |  |  |
Total Liabilities | 128,880,769 |  | 129,830,730 |  |  |  |  |
Partners' Capital | (51,203,750) |  | (48,369,766) |  |  |  |  |
Total Liabilities and Partners' Capital | $ 77,677,019 |  | $ 81,460,964 |  |  |  |  |
Partners' Capital %-NERA | 40.00% |  | 40.00% |  |  |  |  |
Distribution and Loss in Excess of investments in Unconsolidated Joint Ventures | $ (20,481,500) |  | $ (19,347,906) |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | 409 |  | 409 |  |  | 409 |  |
Dexter Park | Residential buildings |  |  |  |  |  |  |  |
Total units/ condominiums |  |  |  |  |  |  |  |
Total | property | 409 |  | 409 |  |  |  |  |

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