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SIGNIFICANT ACCOUNTING POLICIES (Details) |  | 3 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jan. 03, 2012 | Mar. 31, 2024 USD ($) item tenant shares | Mar. 31, 2023 USD ($) | Dec. 31, 2023 USD ($) tenant | Aug. 20, 2007
Principles of Consolidation |  |  |  |  |
Value at which partnership investments discontinue use of equity method |  | $ 0 |  |  |
Amount of legal obligations related to investments no longer classified as equity method |  | $ 0 |  |  |
Revenue Recognition |  |  |  |  |
Period for which arrears are charged against income |  | 60 days |  |  |
Deferred Financing Costs |  |  |  |  |
Amortization of deferred financing costs |  | $ 95,000 | $ 95,000 |  |
Income Taxes |  |  |  |  |
Provision for income taxes |  | $ 0 |  |  |
Segment Reporting |  |  |  |  |
Number of segments | item |  | 1 |  |  |
Other Comprehensive Income (Loss) |  |  |  |  |
Comprehensive income (loss) |  | $ 142,034 | (165,887) |  |
Income Per Unit |  |  |  |  |
Dilutive units | shares |  | 0 |  |  |
Concentration of Credit Risks and Financial Instruments |  |  |  |  |
Single tenants | tenant |  | 0 |  | 0 |
Federally uninsured amounts of cash and cash equivalents, and security deposits included in prepaid expenses and other assets |  | $ 29,025,000 |  | $ 18,711,000 |
Advertising Expense |  |  |  |  |
Advertising expense |  | 152,000 | 109,000 |  |
Interest Capitalized |  |  |  |  |
Capitalized interest |  | $ 0 | $ 0 |  |
Minimum |  |  |  |  |
Concentration of Credit Risks and Financial Instruments |  |  |  |  |
Interest rate on interest bearing accounts (as a percent) |  | 0.01% |  |  |
Investment, Type [Extensible Enumeration] |  | us-gaap:CashAndCashEquivalentsMember |  |  |
Interest Capitalized |  |  |  |  |
Criteria of capitalization of interest on property based on specified period of construction |  | 1 year |  |  |
Maximum |  |  |  |  |
Concentration of Credit Risks and Financial Instruments |  |  |  |  |
Interest rate on interest bearing accounts (as a percent) |  | 4.07% |  |  |
Investment, Type [Extensible Enumeration] |  | us-gaap:CashAndCashEquivalentsMember |  |  |
Less Than Wholly Owned Subsidiaries [Member] | Minimum |  |  |  |  |
Principles of Consolidation |  |  |  |  |
Ownership interest in each subsidiary (as a percent) |  | 99.67% |  |  |
Less Than Wholly Owned Subsidiaries [Member] | Maximum |  |  |  |  |
Principles of Consolidation |  |  |  |  |
Ownership interest in each subsidiary (as a percent) |  | 100.00% |  |  |
Investment Properties |  |  |  |  |
Principles of Consolidation |  |  |  |  |
Number of limited liability companies/partnerships | item |  | 7 |  |  |
Investment Properties | Minimum |  |  |  |  |
Principles of Consolidation |  |  |  |  |
Percentage of ownership interest |  | 40.00% |  |  |
Investment Properties | Maximum |  |  |  |  |
Principles of Consolidation |  |  |  |  |
Percentage of ownership interest |  | 50.00% |  |  |
Class A |  |  |  |  |
Income (Loss) Per Depositary Receipt |  |  |  |  |
Forward split of depositary receipts | 3 |  |  |  |
Exchange ratio of depositary receipts for partnership units before adjustment | 10 |  |  |  |
Exchange ratio of depositary receipts for partnership units after adjustment | 30 |  |  |  |
Number of units in each depository receipt | 0.03333 |  |  |  | 0.10

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