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RENTAL PROPERTIES - Real Estate (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
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Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | $ 408,605,376 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 94,571,556 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 75,839,727 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 94,728,084 |  |  |
Building Improvements | 366,681,404 |  |  |
Totals | 461,409,491 | $ 440,496,897 | $ 400,703,910 | $ 400,588,242
Accumulated Depreciation | 182,892,842 | $ 170,691,951 | $ 159,627,479 | $ 149,233,040
Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 290,841,677 |  |  |
Buildings and improvements | Minimum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 10 years |  |  |
Buildings and improvements | Maximum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 40 years |  |  |
Other Categories of Assets | Minimum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 5 years |  |  |
Other Categories of Assets | Maximum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 15 years |  |  |
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | $ 33,145,648 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,112,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 10,131,924 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,268,528 |  |  |
Building Improvements | 18,725,033 |  |  |
Totals | 20,993,561 |  |  |
Accumulated Depreciation | $ 16,208,085 |  |  |
Estimated useful lives | 3 years |  |  |
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 8,593,109 |  |  |
Brookside Associates LLC Residential Apartments Woburn, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 6,175,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 684,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 992,711 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 684,000 |  |  |
Building Improvements | 4,108,711 |  |  |
Totals | 4,792,711 |  |  |
Accumulated Depreciation | $ 3,123,514 |  |  |
Estimated useful lives | 3 years |  |  |
Brookside Associates LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 3,116,000 |  |  |
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 11,214,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 177,610 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,706,318 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 177,610 |  |  |
Building Improvements | 3,184,677 |  |  |
Totals | 3,362,287 |  |  |
Accumulated Depreciation | $ 2,570,878 |  |  |
Estimated useful lives | 3 years |  |  |
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 1,478,359 |  |  |
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 5,440,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 342,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 966,750 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 342,000 |  |  |
Building Improvements | 2,334,419 |  |  |
Totals | 2,676,419 |  |  |
Accumulated Depreciation | $ 2,040,060 |  |  |
Estimated useful lives | 3 years |  |  |
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 1,367,669 |  |  |
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 32,325,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,410,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 7,376,561 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,410,000 |  |  |
Building Improvements | 13,041,377 |  |  |
Totals | 14,451,377 |  |  |
Accumulated Depreciation | $ 8,213,836 |  |  |
Estimated useful lives | 3 years |  |  |
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 5,664,816 |  |  |
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 8,190,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 91,400 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,160,364 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 91,400 |  |  |
Building Improvements | 3,900,724 |  |  |
Totals | 3,992,124 |  |  |
Accumulated Depreciation | $ 1,780,436 |  |  |
Estimated useful lives | 3 years |  |  |
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 740,360 |  |  |
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 3,629,770 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,341,737 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 214,659 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,341,737 |  |  |
Building Improvements | 8,672,156 |  |  |
Totals | 10,013,893 |  |  |
Accumulated Depreciation | $ 4,722,614 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 8,457,497 |  |  |
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,362,795 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 396,087 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,362,795 |  |  |
Building Improvements | 5,009,873 |  |  |
Totals | 7,372,668 |  |  |
Accumulated Depreciation | $ 2,114,943 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 4,613,786 |  |  |
Hamilton Green Apartments, LLC Residential Apartments Andover, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 31,336,828 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 15,413,457 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | (7,956,599) |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 15,413,457 |  |  |
Building Improvements | 37,478,718 |  |  |
Totals | 52,892,174 |  |  |
Accumulated Depreciation | $ 18,445,291 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Green Apartments, LLC Residential Apartments Andover, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 45,435,317 |  |  |
Hamilton Highlands, LLC Residential Apartments Needham, Massachsetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 18,970,055 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 7,973,547 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | (2,314,505) |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 7,973,547 |  |  |
Building Improvements | 23,789,557 |  |  |
Totals | 31,763,105 |  |  |
Accumulated Depreciation | $ 7,184,396 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Highlands, LLC Residential Apartments Needham, Massachsetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 26,104,062 |  |  |
Hamilton Linewt LLC Commercial 1031 Exchange Newton, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 984,522 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 225,807 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 984,522 |  |  |
Building Improvements | 2,777,454 |  |  |
Totals | 3,761,976 |  |  |
Accumulated Depreciation | $ 1,205,077 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Linewt LLC Commercial 1031 Exchange Newton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 2,551,647 |  |  |
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 26,666,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,245,236 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 7,290,908 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,245,236 |  |  |
Building Improvements | 19,545,672 |  |  |
Totals | 21,790,908 |  |  |
Accumulated Depreciation | $ 14,856,258 |  |  |
Estimated useful lives | 3 years |  |  |
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 12,254,764 |  |  |
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 3,960,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 156,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 470,131 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 156,000 |  |  |
Building Improvements | 1,104,216 |  |  |
Totals | 1,260,216 |  |  |
Accumulated Depreciation | $ 901,683 |  |  |
Estimated useful lives | 3 years |  |  |
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 634,085 |  |  |
Linhart L.P. Residential/Commercial Newton, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 385,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,916,402 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 385,000 |  |  |
Building Improvements | 3,456,402 |  |  |
Totals | 3,841,402 |  |  |
Accumulated Depreciation | $ 2,814,097 |  |  |
Estimated useful lives | 3 years |  |  |
Linhart L.P. Residential/Commercial Newton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 1,540,000 |  |  |
Mill Street Gardens, LLC Residential Apartments Woburn, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 31,000,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 12,689,705 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,132,843 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 12,689,705 |  |  |
Building Improvements | 43,810,528 |  |  |
Totals | 56,500,232 |  |  |
Accumulated Depreciation | $ 14,596,138 |  |  |
Estimated useful lives | 3 years |  |  |
Mill Street Gardens, LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 40,677,685 |  |  |
Mill Street Development, Woburn, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,376,031 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 14,631,473 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,376,031 |  |  |
Building Improvements | 15,755,442 |  |  |
Totals | $ 17,131,474 |  |  |
Estimated useful lives | 3 years |  |  |
Mill Street Development, Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 1,123,969 |  |  |
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 10,322,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,516,015 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,929,626 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,516,015 |  |  |
Building Improvements | 7,627,091 |  |  |
Totals | 9,143,105 |  |  |
Accumulated Depreciation | $ 5,738,167 |  |  |
Estimated useful lives | 3 years |  |  |
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 5,697,465 |  |  |
North Beacon 140 L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 12,683,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,200,620 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 2,379,430 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,200,620 |  |  |
Building Improvements | 5,876,823 |  |  |
Totals | 7,077,444 |  |  |
Accumulated Depreciation | $ 5,732,234 |  |  |
Estimated useful lives | 3 years |  |  |
North Beacon 140 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 3,497,393 |  |  |
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 9,608,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 77,454 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,320,693 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 77,454 |  |  |
Building Improvements | 2,167,743 |  |  |
Totals | 2,245,198 |  |  |
Accumulated Depreciation | $ 1,616,847 |  |  |
Estimated useful lives | 3 years |  |  |
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 847,050 |  |  |
Redwood Hills L.P. Residential Apartments Worcester, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 17,105,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,278,412 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 6,620,483 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,278,412 |  |  |
Building Improvements | 11,352,675 |  |  |
Totals | 12,631,087 |  |  |
Accumulated Depreciation | $ 8,539,907 |  |  |
Estimated useful lives | 3 years |  |  |
Redwood Hills L.P. Residential Apartments Worcester, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 4,732,192 |  |  |
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 20,750,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 7,755,055 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 401,218 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 7,755,055 |  |  |
Building Improvements | 23,848,093 |  |  |
Totals | 31,603,148 |  |  |
Accumulated Depreciation | $ 8,855,972 |  |  |
Estimated useful lives | 3 years |  |  |
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 23,446,875 |  |  |
River Drive L.P. Residential Apartments Danvers, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 9,543,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 109,697 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 2,563,250 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 109,697 |  |  |
Building Improvements | 3,113,855 |  |  |
Totals | 3,223,552 |  |  |
Accumulated Depreciation | $ 1,299,071 |  |  |
Estimated useful lives | 3 years |  |  |
River Drive L.P. Residential Apartments Danvers, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 550,605 |  |  |
Riverside Apartments Condominium Units Watertown Massachustts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 23,346 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 164,214 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 23,346 |  |  |
Building Improvements | 355,021 |  |  |
Totals | 378,368 |  |  |
Accumulated Depreciation | $ 315,084 |  |  |
Estimated useful lives | 3 years |  |  |
Riverside Apartments Condominium Units Watertown Massachustts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 190,807 |  |  |
School St Assoc LLC Residential Apartments Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 26,993,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 4,686,728 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 686,148 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 4,686,728 |  |  |
Building Improvements | 19,433,059 |  |  |
Totals | 24,119,787 |  |  |
Accumulated Depreciation | $ 14,213,187 |  |  |
Estimated useful lives | 3 years |  |  |
School St Assoc LLC Residential Apartments Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 18,746,911 |  |  |
WRF Associates LLC Strip Mall Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 5,935,643 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 3,280,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 521,762 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 3,280,000 |  |  |
Building Improvements | 5,441,762 |  |  |
Totals | 8,721,762 |  |  |
Accumulated Depreciation | $ 4,322,108 |  |  |
Estimated useful lives | 3 years |  |  |
WRF Associates LLC Strip Mall Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 4,920,000 |  |  |
WCB Associates LLC Residential Apartments Brockton, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 19,266,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,719,517 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,588,269 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,719,517 |  |  |
Building Improvements | 10,769,253 |  |  |
Totals | 12,488,769 |  |  |
Accumulated Depreciation | $ 8,900,504 |  |  |
Estimated useful lives | 3 years |  |  |
WCB Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 7,180,984 |  |  |
Westgate Apartments Burlington LLC Residential Apartments Burlington, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 4,494,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 191,275 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 335,604 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 191,275 |  |  |
Building Improvements | 4,667,981 |  |  |
Totals | 4,859,256 |  |  |
Accumulated Depreciation | $ 3,582,655 |  |  |
Estimated useful lives | 3 years |  |  |
Westgate Apartments Burlington LLC Residential Apartments Burlington, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 4,332,377 |  |  |
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 38,475,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 521,495 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 7,264,671 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 521,495 |  |  |
Building Improvements | 9,629,112 |  |  |
Totals | 10,150,607 |  |  |
Accumulated Depreciation | $ 6,686,894 |  |  |
Estimated useful lives | 3 years |  |  |
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 2,364,441 |  |  |
Woodland Park Apartments LLC Residential Apartments Newton Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 21,378,432 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 11,754,450 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | (3,242,049) |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 11,754,450 |  |  |
Building Improvements | 29,992,829 |  |  |
Totals | 41,747,280 |  |  |
Accumulated Depreciation | $ 9,638,270 |  |  |
Estimated useful lives | 3 years |  |  |
Woodland Park Apartments LLC Residential Apartments Newton Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 33,234,878 |  |  |
653 Worcester Rd, Framingham, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 3,415,051 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,218,488 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 3,415,051 |  |  |
Building Improvements | 5,715,337 |  |  |
Totals | 9,130,389 |  |  |
Accumulated Depreciation | $ 883,250 |  |  |
Estimated useful lives | 3 years |  |  |
653 Worcester Rd, Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 4,496,849 |  |  |
Shawmut Place LLC Boston, Massachuseyys |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 7,297,401 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 7,746,086 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 7,297,401 |  |  |
Building Improvements | 19,995,811 |  |  |
Totals | 27,293,212 |  |  |
Accumulated Depreciation | $ 1,791,386 |  |  |
Estimated useful lives | 3 years |  |  |
Shawmut Place LLC Boston, Massachuseyys | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 12,249,725 |  |  |

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