Uniprop Manufactured Housing Communities Income Fund Ii 10-K 14 Mar 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 01, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II /MI/	'
Entity Central Index Key	'0000805993	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'YYLBB	'
Entity Common Stock, Shares Outstanding	'	3,303,387
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Public Float	'	$29,525,270

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property and Equipment	'	'
Buildings and improvements	$42,431,157	$42,321,607
Land	8,952,937	8,952,937
Furniture and equipment	678,866	651,604
Real Estate Investment Property, at Cost	52,062,960	51,926,148
Less accumulated depreciation	35,774,653	34,226,824
Net Property and Equipment	16,288,307	17,699,324
Cash	8,584,140	5,117,789
Manufactured homes and improvements	4,075,639	3,168,757
Unamortized financing costs - net	1,013,113	568,914
Deferred home relocation costs - net	605,239	0
Other assets	841,522	1,079,723
Total Assets	31,407,960	27,634,507
Liabilities and Partners' Equity	'	'
Notes payable	28,674,370	21,438,933
Accounts payable	52,932	27,904
Other liabilities	522,009	568,830
Total Liabilities	29,249,311	22,035,667
Partners' Equity	'	'
Unit holders - 3,303,387 units issued and outstanding	1,739,592	5,173,790
General partner	419,057	425,050
Total Partners' Equity	2,158,649	5,598,840
Total Liabilities And Partners' Equity	$31,407,960	$27,634,507

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2013
Unit holders issued	3,303,387
Unit holders Outstanding	3,303,387

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenue	'	'
Rental	$7,020,241	$7,170,664
Home sale income	103,606	251,771
Other	850,307	812,135
Total Income	7,974,154	8,234,570
Operating Expenses	'	'
Administrative	2,595,338	2,468,378
Property taxes	816,566	696,669
Utilities	593,071	587,017
Property operations	974,461	762,886
Depreciation	1,707,828	1,583,919
Interest	1,778,592	1,462,413
Home sale expense	107,576	261,300
Total Operating Expenses	8,573,432	7,822,582
Net (Loss) Income	-599,278	411,988
Total (Loss) Income Per Limited Partnership Unit	($0.18)	$0.12
Distributions Per Limited Partnership Unit (in dollars per unit)	$0.86	$0.32
Weighted Average Number of Limited Partnership Units Outstanding (in units)	3,303,387	3,303,387
Net (Loss) Income Allocable to General Partner	-5,993	4,119
Distributions Allocable to General Partner	$0	$0

Consolidated_Statements_of_Par

Consolidated Statements of Partners' Equity (USD $)	Total	General Partner [Member]	Unit Holders [Member]
Balance at Dec. 31, 2011	$6,243,936	$420,931	$5,823,005
Distributions to unit holders	-1,057,084	0	-1,057,084
Net income for the year	411,988	4,119	407,869
Balance at Dec. 31, 2012	5,598,840	425,050	5,173,790
Distributions to unit holders	-2,840,913	0	-2,840,913
Net income for the year	-599,278	-5,993	-593,285
Balance at Dec. 31, 2013	$2,158,649	$419,057	$1,739,592

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows From Operating Activities	'	'
Net (Loss) Income	($599,278)	$411,988
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities	'	'
Depreciation	1,707,828	1,583,919
Amortization and write-off of deferred financing costs	232,121	27,752
Amortization of home relocation costs	209,464	0
Payment of home relocation costs	-814,703	0
Increase in manufactured homes and improvements	-1,066,882	-1,257,230
Decrease (increase) in other assets	238,201	-123,794
Increase (decrease) in accounts payable	25,028	-138,579
(Decrease) increase in other liabilities	-46,821	122,390
Net Cash (Used In) Provided By Operating Activities	-115,042	626,446
Cash Flows From Investing Activities	'	'
Purchase of property and equipment	-136,810	-224,569
Net Cash Used In Investing Activities	-136,810	-224,569
Cash Flows From Financing Activities	'	'
Distributions to unit holders	-2,840,913	-1,057,084
Repayments of notes payable	-12,084,563	-466,431
Proceeds from notes payable refinancing	19,320,000	0
Payments of deferred financing costs	-676,321	0
Net Cash Provided By (Used In) Financing Activities	3,718,203	-1,523,515
Net Increase (Decrease) In Cash	3,466,351	-1,121,638
Cash, at beginning of year	5,117,789	6,239,427
Cash, at end of year	$8,584,140	$5,117,789

Summary_of_Accounting_Policies

Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	'
	1	Summary of Accounting Policies	Organization and Business
			Uniprop Manufactured Housing Communities Income Fund II, a Michigan Limited Partnership (the “Partnership”) acquired, maintains, operates and will ultimately dispose of income producing residential real properties consisting of seven manufactured housing communities (the “properties”) at December 31, 2013, and 2012,  located in Florida, Michigan, Nevada and Minnesota. The Partnership was organized and formed under the laws of the State of Michigan on November 7, 1986.  The general partner is Genesis Associates Limited Partnership.
			In accordance with its Prospectus dated December 1986, the Partnership sold 3,303,387 units of beneficial assignment of limited partnership interest (“Units”) for $66,068,000. The Partnership purchased its original nine properties for an aggregate purchase price of approximately $58,000,000. Three of the properties costing approximately $16,008,000 were previously owned by entities which were affiliates of the general partner.  One property was sold in 2007 and one was sold in 2008 leaving a total of seven properties on December 31, 2013.
			In connection with the refinancing discussed in Note 2, to satisfy the requirements of Cantor Commercial Real Estate, the ownership of the fee title of each of the properties was transferred into bankruptcy remote special purpose entities. The fee title to the Sunshine Village real property is now held by Sunshine Village MHP, LLC.  The fee title to the West Valley real property is now held by West Valley MHP, LLC.  Both of these entities are wholly owned by IF II, Holdings, LLC, a newly formed holding company which is wholly owned by the Partnership.  Sunshine Village MHP, LLC, West Valley MHP, LLC and IF II, Holdings, LLC are all disregarded entities for federal income tax purposes.  The ownership transfers were made solely to meet the requirements of the lender and do not change the beneficial or economic ownership by the Partnership.
			Principles of Consolidation
			The consolidated financial statements include the accounts of the Partnership and all of its wholly owned subsidiaries as described above.  All material intercompany accounts and transactions have been eliminated in consolidation.
			Use of Estimates
			The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of (1) assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements, and (2) revenues and expenses during the reporting period. Actual results could differ from these estimates.
			Fair Values of Financial Instruments
			The carrying amounts of cash and accounts payable approximate their fair values due to their short-term nature.  The fair value of notes payable approximates their carrying amounts based on current borrowing rates.
			Property and Equipment
			Property and equipment are stated at cost. Depreciation is provided using the straight-line method over a period of thirty years except for furniture and equipment which is depreciated over a period ranging from three to ten years.
			Accumulated depreciation on continuing properties for tax purposes was $35,904,000 and $33,975,000 as of December 31, 2013 and 2012, respectively.
			Long-lived assets such as property and equipment are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows from the use of these assets. When any such impairment exists, the related assets will be written down to fair value.
			Manufactured Homes and Improvements
			Manufactured homes and improvements are stated at the lower of cost or fair value based on the specific identification method and represent manufactured homes held for sale.
			Manufactured homes and improvements include homes that are vacant and held for sale and occupied lease homes.  The fair values of homes held for sale are assessed quarterly based on recent sales of similar homes, guide book values and condition.  Impairments are recognized to reduce the carrying amount of each home to the lower of cost or estimated fair value.  Occupied lease homes are subject to depreciation using estimated useful lives of 27.5 years, with depreciation commencing at lease inception.  Depreciation expense related to these homes for the years ending December 31, 2013 and 2012 was $160,000 and $40,000, respectively.  Accumulated depreciation for the years then ended was $200,000 and $40,000, respectively.
			Financing Costs
			As a result of the refinance of the mortgage note payable during 2008, costs to obtain that financing (see Note 2) were capitalized and amortized over the 25-year term of the related mortgage note payable.
			The Partnership incurred $676,321 in financing costs as a result of the 2013 refinancing described in Note 2 below, which is being amortized over the life of the new mortgage notes payable.  This included a 1% fee payable to an affiliate of the General Partner.
			Amortization and write off of deferred financing costs totaled $232,121 and $27,752 for December 31, 2013 and 2012, respectively.  Unamortized deferred financing costs in the amount of $179,375 related to the mortgage notes payable that were refinanced were written off in 2013 and included in amortization expense.  Amortization expense is included in interest expense in the consolidated statement of operations.
			Deferred Home Relocation Costs
			The Partnership initiated the Sunshine Village Paid Home Relocation Program (the “Program”) during 2013.  The Program was offered exclusively to residents of Seminole Estates, a 704 site, age 55 and over manufactured home community in Hollywood, Florida that announced its closure.  The Partnership has incurred expenditures of $901,732, of which $814,703 has been capitalized and is being amortized over the life of the resident’s three year rental period.  Amortization of these costs recognized for the year ended December 31, 2013 totaled $209,464 and has been recorded as a reduction to rental revenue.
			Revenue Recognition
			Rental income attributable to leases is recorded when due from the lessees.  Revenue from the sale of manufactured homes is recognized upon transfer of title at the closing of the sale transaction.
			Other Revenue
			Other revenue consists of home lease income, interest income, rental late fees, utility charges and miscellaneous income. Income from utility charges is recognized based upon actual monthly usage.
			Income Taxes
			Federal income tax regulations provide that any taxes on income of a partnership are payable by the partners as individuals. Therefore, no provision for such taxes has been made at the partnership level.

Notes_Payable

Notes Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Mortgage Notes Payable Disclosure [Text Block]	'
	2	Notes Payable	During 2008, the Partnership refinanced a mortgage note payable and executed new notes payable to StanCorp Mortgage Investors, LLC  in the aggregate amount of $23,225,000 secured by the seven remaining properties of the Partnership. To pay off the prior mortgage balance of $25,277,523 and the costs of refinancing, the Partnership transferred $2,735,555 from cash reserves.  The mortgages are payable in monthly installments of interest and principal through September 2033. In connection with the 2008 mortgage debt, the Partnership incurred $693,798 in financing costs as a result of the refinancing which were deferred and amortized over the life of the mortgage of 25 years. These costs included a 1% refinance fee of $232,250 paid to Uniprop AM LLC, a related party.
			Effective July, 2013, the Partnership refinanced two of the existing mortgage notes payable and executed two new mortgage notes payable in the amount of $19,320,000 secured by Sunshine Village, located in Davie, Florida and West Valley, located in Las Vegas, Nevada with a new lender, namely Cantor Commercial Real Estate.  The mortgages are payable in monthly installments of interest and principal through August, 2023.  These notes bear interest at a fixed rate of 5.09% with principal payments based on a twenty-five year amortization period.  As of December 31, 2013 the balance on these notes was $19,196,759.
			The Partnership incurred $676,321 in financing costs as a result of the 2013 refinancing which is being amortized over the life of the loans.  These costs included a 1% fee payable to a Uniprop AM LLC, an affiliate of the General Partner.  Unamortized finance costs of $179,395 related to the mortgage notes payable that were refinanced were written off during 2013 as a result of the refinancing.  Additionally, the Partnership incurred a fee with StanCorp totaling $72,020 related to the refinancing, which has been reflected as part of interest expense on the statement of operations.
			In connection with the refinancing of the two the mortgage notes payable discussed above, a guaranty of recourse obligations was put in place by Roger Zlotoff, President of Uniprop AM, LLC and his spouse.  The Board of Directors has approved a guaranty fee of $25,000 per year for Sunshine Village and $37,500 per year for West Valley payable to Mr. Zlotoff related to this agreement.
			Effective September, 2013, the available interest rate re-set option was accepted on the five remaining mortgage notes with StanCorp.  The new rate on these five notes is 5.00% and the amortization period is twenty years.  Another rate re-set option is available in five years.  As of December 31, 2013 the balance on these five notes was $9,477,611.
			Future maturities on the notes payable for the next five years and thereafter are as follows:  2014 - $674,410; 2015 - $709,585; 2016 - $744,498; 2017 - $785,396; 2018 - $826,361 and thereafter - $24,934,120.
			At December 31, 2013 and 2012, “Other Assets” includes cash of approximately $201,000 and $298,000, respectively, in an escrow account for property taxes, insurance, and capital improvements, as required by the Partnership’s notes payable agreements. This cash is restricted from operating use.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	3	Related Party Transactions	Management Agreement
			The Partnership has an agreement with an affiliate of the general partner to manage the properties owned by the Partnership. The management agreement is automatically renewable annually, but may be terminated by either party upon sixty days written notice. The property management fee is the lesser of 5% of annual gross receipts from the properties managed, or the amount which would be payable to an unaffiliated third party for comparable services.
			Certain employees of affiliates of the General Partner were paid an aggregate of approximately $304,000 and $274,000 during 2013 and 2012, respectively, to perform partnership management, and investor relation services for the Partnership.  Uniprop Homes, Inc., a related entity, received commissions totaling $7,300 and $13,900 in 2013 and 2012, respectively, for certain services provided as a broker/dealer of manufactured homes for the properties. Uniprop Homes, Inc. represented the Partnership in the sale of new and pre-owned homes to property residents.
			Fees and Expenses
			During the years ended December 31, 2013 and 2012, Uniprop AM LLC, an affiliate earned property management fees of approximately $402,000 and $395,000 in 2013 and 2012, respectively, as permitted in the Agreement of Limited Partnership. These fees are included with “Administrative” expenses in the respective statements of income. The Partnership was owed $14,900 and $7,100 by the affiliate at December 31, 2013 and 2012, respectively, for previously overpaid fees.
			Contingent Purchase Price
			A general partner of Genesis Associates Limited Partnership has an interest in the sellers of two of the properties acquired by the Partnership and is entitled to contingent consideration that will not exceed $2,054,000. Additional amounts to be paid, if any, will depend upon the results of the Partnership's operations and the amounts received upon the sale, financing or other disposition of the related properties, and are not determinable at this time. The Partnership does not anticipate any such amount will become payable during the next fiscal year.

Reconciliation_of_Financial_St

Reconciliation of Financial Statement Income and Taxable Income	12 Months Ended
	Dec. 31, 2013
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]	'
Reconciliation Of Financial Statement Income and Taxable Income [Text Block]	'
	4	Reconciliation of Financial Statement Income and Taxable Income
	Year Ended December 31,		2013		2012
	(Loss) Income per the financial statements		$	-599,278	411,988
	Adjustments to depreciation for difference			-382,773	-413,224
	in methods
	Adjustments for prepaid rent, meals			194,266	69,586
	and entertainment, inventory write
	downs, commissions, sales of lease
	homes
	(Loss) Income Per the Partnership’s		$	-787,785	69,283
	Tax Return

Partners_Capital

Partners' Capital	12 Months Ended
	Dec. 31, 2013
Partners' Capital Notes [Abstract]	'
Partners' Capital Notes Disclosure [Text Block]	'
	5	Partners’ Capital	Subject to the orders of priority under certain specified conditions more fully described in the Agreement of Limited Partnership (the “Agreement”) distributions of partnership funds and allocations of net income from operations are principally determined as follows:
			Distributions
			Distributable cash from operations in the Agreement (generally defined as net income plus depreciation and amortization, less mortgage amortization) is to be distributed to unit holders until they have received a 10% cumulative preferred return. After the unit holders have received their 10% cumulative preferred return, all remaining cash from operations is distributed to the general partner in the form of an incentive management interest until the total amount received by the general partner is equal to 15% of the aggregate amount of cash distributed from operations in a given year. Amounts payable to but not paid to the general partner will be accumulated and paid from future capital transactions after the unit holders have first received their 10% preferred return and 125% of their capital contributions. Thereafter, 85% of distributable cash from operations is to be paid to the unit holders and 15% to the general partner.
			Annual distributable cash from operations was less than the amount required for the annual 10% preferred return to the unit holders by approximately $2,811,000 and $4,595,000, in 2013, and 2012, respectively. No distributions can be made to the general partner until the cumulative preferred return deficit of approximately $67,140,000 as of December 31, 2013 has been distributed to the unit holders.
			At December 31, 2013, the general partner’s cumulative incentive management interest to be distributed was approximately $13,173,000. The actual amount to be accumulated or paid in the future depends on the results of the Partnership’s operations and is not currently determinable; however, no such distribution to the general partner is anticipated during fiscal year 2014.
			Allocation of Net Income
			Net income is principally allocated 99% to the unit holders and 1% to the general partner until the cumulative amount of net income allocated to the unit holders equals the aggregate cumulative amount of cash distributed to the unit holders. After sufficient net income has been allocated to the unit holders to equal the amount of cash distributed to them, all the net income is to be allocated to the general partner until it equals the amount of cash distributed to it.

Supplemental_Cash_Flow_Informa

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Information [Abstract]	'
Cash Flow, Supplemental Disclosures [Text Block]	'
	6	Supplemental Cash Flow Information	Interest paid during 2013 and 2012 was approximately $1,469,000, and $1,437,000, respectively.
			Manufactured homes in the amount of $83,565 were transferred from manufactured homes and improvements to buildings and improvements for use as community manager homes in 2012.

Interim_Results_Unaudited

Interim Results (Unaudited)	12 Months Ended
	Dec. 31, 2013
Selected Quarterly Financial Information [Abstract]	'
Quarterly Financial Information [Text Block]	'
	7	Interim Results (Unaudited)	The following summary represents the unaudited results of operations of the Partnership, expressed in thousands except per unit amounts, for the periods from January 1, 2012 through December 31, 2013:
			Three Months Ended
	2013		March 31,		June 30,		September 30,		December 31,
	Revenues From Operations		$	1,991	$	1,977	$	2,007	$	1,999
	(Loss) from Operations		$	-48	$	-74	$	-301	$	-176
	Income Per Limited		$	-0.01	$	-0.02	$	-0.09	$	-0.05
	Partnership Unit
	from Operations
			Three Months Ended
	2012		March 31,		June 30,		September 30,		December 31,
	Revenues From Operations		$	2,055	$	2,107	$	2,073	$	2,000
	Income from Operations		$	65	$	81	$	123	$	143
	Income Per Limited		$	0.02	$	0.02	$	0.04	$	0.04
	Partnership Unit
	from Operations

Schedule_III_Real_Estate_and_A

Schedule III - Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2013
Real Estate and Accumulated Depreciation Disclosure [Abstract]	'
Real Estate and Accumulated Depreciation Disclosure [Text Block]	'
	Schedule III - Real Estate and Accumulated Depreciation
	31-Dec-13
	Column A		Column B		Column C				Column D				Column E						Column F		Column G	Column H
									Costs
									Capitalized													Life on Which
									Subsequent to					Gross Amount at Which Carried								Depreciation in
					Initial Cost				Acquisition					at Close of Period								Latest Income
							Buildings and				Buildings and				Buildings and				Accumulated		Date	Statement is
	Description		Encumbrance		Land		Improvements		Land		Improvements		Land		Improvements		Total		Depreciation		Acquired	Computed
	Ardmor Village		$	3,037,950	$	1,063,253	$	4,253,011	$	4,120	$	1,456,741	$	1,067,373	$	5,709,752	$	6,777,125	$	4,615,639	1987	30 years
	(Lakeville, MN)
	Sunshine Village			4,183,407		1,215,862		4,875,878		-		705,623		1,215,862		5,581,501		6,797,363		4,686,048	1987	30 years
	(Davie, FL)
	Camelot Manor			1,045,852		918,949		3,681,051		-		1,291,025		918,949		4,972,076		5,891,025		4,058,713	1987	30 years
	(Grand Rapids, MI)
	Dutch Hills			1,419,369		839,693		3,358,771		41,526		935,387		881,219		4,294,158		5,175,377		3,561,741	1987	30 years
	(Haslett, MI)
	Stonegate Manor			1,095,653		930,307		3,721,229		40,552		1,042,499		970,859		4,763,728		5,734,587		3,838,079	1987	30 years
	(Lansing, MI)
	El Adobe			3,884,592		1,480,000		5,920,000		39,964		517,385		1,519,964		6,437,385		7,957,349		5,496,587	1988	30 years
	(Las Vegas, NV)
	West Valley			8,466,419		2,289,700		9,158,800		89,011		1,513,757		2,378,711		10,672,557		13,051,268		8,928,708	1988	30 years
	(Las Vegas NV)
			$	23,133,242	$	8,737,764	$	34,968,740	$	215,173	$	7,462,417	$	8,952,937	$	42,431,157	$	51,384,094	$	35,185,515
	1	Reconciliation of Land	The following table reconciles the land from January 1, 2012 to December 31, 2013:
			2013		2012
	Balance, at January 1		$	8,952,937	$	8,952,937
	Cost of land sold			-		-
	Balance, at December 31		$	8,952,937	$	8,952,937
	2	Reconciliation of Buildings and Improvements	The following table reconciles the buildings and improvements from January 1, 2011 to December 31, 2012:
			2013		2012
	Balance, at January 1		$	42,238,042	$	42,031,798
	Additions to buildings and			193,115		206,244
	improvements
	Cost of assets sold			-		-
	Balance, at December 31		$	42,431,157	$	42,238,042
	3	Reconciliation of Accumulated Depreciation	The following table reconciles the accumulated depreciation from January 1, 2012 to December 31, 2013:
			2013		2012
	Balance, at January 1		$	33,660,213	$	32,139,502
	Current year			1,525,302		1,520,711
	depreciation expense
	Accumulated depreciation			-		-
	on assets sold
	Balance, at December 31		$	35,185,515	$	33,660,213
	4	Tax Basis of Buildings and Improvements	The aggregate cost of buildings and improvements for federal income tax purposes is equal to the cost basis used for financial statement purposes.

Summary_of_Accounting_Policies1

Summary of Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Business Combinations Policy [Policy Text Block]	'
		Organization and Business
		Uniprop Manufactured Housing Communities Income Fund II, a Michigan Limited Partnership (the “Partnership”) acquired, maintains, operates and will ultimately dispose of income producing residential real properties consisting of seven manufactured housing communities (the “properties”) at December 31, 2013, and 2012,  located in Florida, Michigan, Nevada and Minnesota. The Partnership was organized and formed under the laws of the State of Michigan on November 7, 1986.  The general partner is Genesis Associates Limited Partnership.
		In accordance with its Prospectus dated December 1986, the Partnership sold 3,303,387 units of beneficial assignment of limited partnership interest (“Units”) for $66,068,000. The Partnership purchased its original nine properties for an aggregate purchase price of approximately $58,000,000. Three of the properties costing approximately $16,008,000 were previously owned by entities which were affiliates of the general partner.  One property was sold in 2007 and one was sold in 2008 leaving a total of seven properties on December 31, 2013.
		In connection with the refinancing discussed in Note 2, to satisfy the requirements of Cantor Commercial Real Estate, the ownership of the fee title of each of the properties was transferred into bankruptcy remote special purpose entities. The fee title to the Sunshine Village real property is now held by Sunshine Village MHP, LLC.  The fee title to the West Valley real property is now held by West Valley MHP, LLC.  Both of these entities are wholly owned by IF II, Holdings, LLC, a newly formed holding company which is wholly owned by the Partnership.  Sunshine Village MHP, LLC, West Valley MHP, LLC and IF II, Holdings, LLC are all disregarded entities for federal income tax purposes.  The ownership transfers were made solely to meet the requirements of the lender and do not change the beneficial or economic ownership by the Partnership.
Consolidation, Policy [Policy Text Block]	'
		Principles of Consolidation
		The consolidated financial statements include the accounts of the Partnership and all of its wholly owned subsidiaries as described above.  All material intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	'
		Use of Estimates
		The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of (1) assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements, and (2) revenues and expenses during the reporting period. Actual results could differ from these estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
		Fair Values of Financial Instruments
		The carrying amounts of cash and accounts payable approximate their fair values due to their short-term nature.  The fair value of notes payable approximates their carrying amounts based on current borrowing rates.
Property, Plant and Equipment, Policy [Policy Text Block]	'
		Property and Equipment
		Property and equipment are stated at cost. Depreciation is provided using the straight-line method over a period of thirty years except for furniture and equipment which is depreciated over a period ranging from three to ten years.
		Accumulated depreciation on continuing properties for tax purposes was $35,904,000 and $33,975,000 as of December 31, 2013 and 2012, respectively.
		Long-lived assets such as property and equipment are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows from the use of these assets. When any such impairment exists, the related assets will be written down to fair value.
Manufactured Homes and Improvements [Policy Text Block]	'
		Manufactured Homes and Improvements
		Manufactured homes and improvements are stated at the lower of cost or fair value based on the specific identification method and represent manufactured homes held for sale.
		Manufactured homes and improvements include homes that are vacant and held for sale and occupied lease homes.  The fair values of homes held for sale are assessed quarterly based on recent sales of similar homes, guide book values and condition.  Impairments are recognized to reduce the carrying amount of each home to the lower of cost or estimated fair value.  Occupied lease homes are subject to depreciation using estimated useful lives of 27.5 years, with depreciation commencing at lease inception.  Depreciation expense related to these homes for the years ending December 31, 2013 and 2012 was $160,000 and $40,000, respectively.  Accumulated depreciation for the years then ended was $200,000 and $40,000, respectively.
Debt, Policy [Policy Text Block]	'
		Financing Costs
		As a result of the refinance of the mortgage note payable during 2008, costs to obtain that financing (see Note 2) were capitalized and amortized over the 25-year term of the related mortgage note payable.
		The Partnership incurred $676,321 in financing costs as a result of the 2013 refinancing described in Note 2 below, which is being amortized over the life of the new mortgage notes payable.  This included a 1% fee payable to an affiliate of the General Partner.
		Amortization and write off of deferred financing costs totaled $232,121 and $27,752 for December 31, 2013 and 2012, respectively.  Unamortized deferred financing costs in the amount of $179,375 related to the mortgage notes payable that were refinanced were written off in 2013 and included in amortization expense.  Amortization expense is included in interest expense in the consolidated statement of operations.
Deferred home relocation costs [Policy Text Block]	'
		Deferred Home Relocation Costs
		The Partnership initiated the Sunshine Village Paid Home Relocation Program (the “Program”) during 2013.  The Program was offered exclusively to residents of Seminole Estates, a 704 site, age 55 and over manufactured home community in Hollywood, Florida that announced its closure.  The Partnership has incurred expenditures of $901,732, of which $814,703 has been capitalized and is being amortized over the life of the resident’s three year rental period.  Amortization of these costs recognized for the year ended December 31, 2013 totaled $209,464 and has been recorded as a reduction to rental revenue.
Revenue Recognition, Policy [Policy Text Block]	'
		Revenue Recognition
		Rental income attributable to leases is recorded when due from the lessees.  Revenue from the sale of manufactured homes is recognized upon transfer of title at the closing of the sale transaction.
Miscellaneous Income [Policy Text Block]	'
		Other Revenue
		Other revenue consists of home lease income, interest income, rental late fees, utility charges and miscellaneous income. Income from utility charges is recognized based upon actual monthly usage.
Income Tax, Policy [Policy Text Block]	'
		Income Taxes
		Federal income tax regulations provide that any taxes on income of a partnership are payable by the partners as individuals. Therefore, no provision for such taxes has been made at the partnership level.

Reconciliation_of_Financial_St1

Reconciliation of Financial Statement Income and Taxable Income (Tables)	12 Months Ended
	Dec. 31, 2013
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	Year Ended December 31,	2013		2012
	(Loss) Income per the financial statements	$	-599,278	411,988
	Adjustments to depreciation for difference		-382,773	-413,224
	in methods
	Adjustments for prepaid rent, meals		194,266	69,586
	and entertainment, inventory write
	downs, commissions, sales of lease
	homes
	(Loss) Income Per the Partnership’s	$	-787,785	69,283
	Tax Return

Interim_Results_Unaudited_Tabl

Interim Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Selected Quarterly Financial Information [Abstract]	'
Schedule Of Interim Results [Table Text Block]	'
		The following summary represents the unaudited results of operations of the Partnership, expressed in thousands except per unit amounts, for the periods from January 1, 2012 through December 31, 2013:
		Three Months Ended
	2013	March 31,		June 30,		September 30,		December 31,
	Revenues From Operations	$	1,991	$	1,977	$	2,007	$	1,999
	(Loss) from Operations	$	-48	$	-74	$	-301	$	-176
	Income Per Limited	$	-0.01	$	-0.02	$	-0.09	$	-0.05
	Partnership Unit
	from Operations
		Three Months Ended
	2012	March 31,		June 30,		September 30,		December 31,
	Revenues From Operations	$	2,055	$	2,107	$	2,073	$	2,000
	Income from Operations	$	65	$	81	$	123	$	143
	Income Per Limited	$	0.02	$	0.02	$	0.04	$	0.04
	Partnership Unit
	from Operations

Summary_of_Accounting_Policies2

Summary of Accounting Policies (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2008	Dec. 31, 1986
Summary Of Accounting Policies [Line Items]	'	'	'	'
Beneficial Assignment Of Limited Partnership Interest Units Sold	'	'	'	3,303,387
Beneficial Assignment Of Limited Partnership Interest Value	'	'	'	$66,068,000
Cost of Property Repairs and Maintenance	'	'	'	16,008,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	35,904,000	33,975,000	'	'
Mortgage Notes Payable Amortized Term	'	'	'25 years	'
Amortization of Financing Costs	232,121	27,752	'	'
Business Acquisition Purchase Price Allocations Property	'	'	'	58,000,000
Depreciation	1,707,828	1,583,919	'	'
Amortization Of Home Relocation Costs	209,464	0	'	'
Deferred Home Relocation Costs, Capitalized	814,703	'	'	'
Deferred Home Relocation Costs, Total	901,732	'	'	'
Deferred Home Relocation Costs, Rental Period	'3 years	'	'	'
Unamortized Financing Cost On Mortgage	179,375	'	'	'
Percentage Of Fee Payable To Affiliate	1.00%	'	'	'
Payments of Financing Costs, Total	676,321	0	'	'
Minimum [Member]	'	'	'	'
Summary Of Accounting Policies [Line Items]	'	'	'	'
Property, Plant and Equipment, Useful Life	'3 years	'	'	'
Maximum [Member]	'	'	'	'
Summary Of Accounting Policies [Line Items]	'	'	'	'
Property, Plant and Equipment, Useful Life	'10 years	'	'	'
Manufactured Homes and Improvements [Member]	'	'	'	'
Summary Of Accounting Policies [Line Items]	'	'	'	'
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	200,000	40,000	'	'
Depreciation	$160,000	$40,000	'	'
Property, Plant and Equipment, Estimated Useful Lives	'27.5 years	'	'	'

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (USD $)	1 Months Ended	12 Months Ended					12 Months Ended		12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2008	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Jul. 31, 2013	Dec. 31, 2013
					Notes [Member]	Five Notes [Member]	Sunshine Village [Member]	Sunshine Village [Member]	West Valley [Member]
Notes Payable [Line Items]	'	'	'	'	'	'	'	'	'
Proceeds from Issuance of Secured Debt	'	'	'	$23,225,000	'	'	'	'	'
Payments Of Prior Mortgage Note Payable	'	'	'	25,277,523	'	'	'	'	'
Transfer From Cash Reserves To Pay Prior Mortgage Payable	'	'	'	2,735,555	'	'	'	'	'
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	'	5.00%	'	'	'	'	5.09%	'	5.09%
Debt Instrument, Interest Rate Terms	'five years	'twenty years	'	'	'	'	'	'	'
Note payable	'	28,674,370	21,438,933	'	19,196,759	9,477,611	'	'	'
Payments of Debt Issuance Costs	'	693,798	'	'	'	'	'	'	'
Percentage Of Fee Payable To Affiliate	'	1.00%	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	'	674,410	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal in Year Two	'	709,585	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal in Year Three	'	744,498	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal in Year Four	'	785,396	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal in Year Five	'	826,361	'	'	'	'	'	'	'
Long-term Debt, Maturities, Repayments of Principal after Year Five	'	24,934,120	'	'	'	'	'	'	'
Mortgage Notes Payable Amortized Term	'	'	'	'25 years	'	'	'	'	'
Mortgage Notes Payable Amortized Term	'	201,000	298,000	'	'	'	'	'	'
Refinance Fee Paid To Related Party	'	232,250	'	'	'	'	'	'	'
Additional Refinance Fee Paid To Related Party	'	72,020	'	'	'	'	'	'	'
Mortgage notes payable	'	'	'	'	'	'	'	19,320,000	'
Payments of Financing Costs, Total	'	676,321	0	'	'	'	'	'	'
Guaranty Fee Income	'	'	'	'	'	'	25,000	'	37,500
Unamortized Financing Cost On Mortgage	'	$179,375	'	'	'	'	'	'	'

Related_Party_Transactions_Det

Related Party Transactions (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Payment for Management Fee	$304,000	$274,000
Maximum Contingent Purchase Price	2,054,000	'
Affiliated Entity [Member]	'	'
Related Party Transaction [Line Items]	'	'
Management Fee Payable	14,900	7,100
Uniprop Homes, Inc [Member]	'	'
Related Party Transaction [Line Items]	'	'
Proceeds from Commissions Received	7,300	13,900
Uniprop Am Llc [Member]	'	'
Related Party Transaction [Line Items]	'	'
Proceeds from Commissions Received	$402,000	$395,000

Reconciliation_of_Financial_St2

Reconciliation of Financial Statement Income and Taxable Income (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Effective Income Tax Reconciliation [Line Items]	'	'	'	'	'	'	'	'	'	'
(Loss) Income per the financial statements	($176)	($301)	($74)	($48)	$143	$123	$81	$65	($599,278)	$411,988
Adjustments to depreciation for difference in methods	'	'	'	'	'	'	'	'	-382,773	-413,224
Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes	'	'	'	'	'	'	'	'	194,266	69,586
(Loss) Income Per the Partnership's Tax Return	'	'	'	'	'	'	'	'	($787,785)	$69,283

Partners_Capital_Details_Textu

Partners' Capital (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Limited Partners Capital Account [Line Items]	'	'
Percentage Of Cumulative Preferred Return	10.00%	'
Percentage Of Cash Distribution	15.00%	'
Percentage Of Capital Contribution	125.00%	'
Percentage Of Distributable Cash From Operations	85.00%	'
Cash Available for Distributions	$2,811,000	$4,595,000
Preferred Units, Cumulative Cash Distributions	67,140,000	'
General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest	$13,173,000	'
Net Income Allocation Percentage	99.00%	'
Cumulative Net Income Allocation Percentage	1.00%	'

Supplemental_Cash_Flow_Informa1

Supplemental Cash Flow Information (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Interest Paid	$1,469,000	$1,437,000
Amount To Building and Improvements	'	$83,565

Interim_Results_Unaudited_Deta

Interim Results (Unaudited) (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information [Line Items]	'	'	'	'	'	'	'	'	'	'
Revenues From Operations	$1,999	$2,007	$1,977	$1,991	$2,000	$2,073	$2,107	$2,055	'	'
Income (loss) from Operations	($176)	($301)	($74)	($48)	$143	$123	$81	$65	($599,278)	$411,988
Income Per Limited Partnership Unit from Operations	($0.05)	($0.09)	($0.02)	($0.01)	$0.04	$0.04	$0.02	$0.02	'	'

Schedule_III_Real_Estate_and_A1

Schedule III - Real Estate and Accumulated Depreciation (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
				Ardmor Village [Member]	Sunshine Village [Member]	Camelot Manor [Member]	Dutch Hills [Member]	Stonegate Manor [Member]	El Adobe [Member]	West Valley [Member]
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]	'	'	'	'	'	'	'	'	'	'
Real Estate and Accumulated Depreciation, Amount of Encumbrances	$23,133,242	'	'	$3,037,950	$4,183,407	$1,045,852	$1,419,369	$1,095,653	$3,884,592	$8,466,419
Real Estate and Accumulated Depreciation, Initial Cost of Land	8,737,764	'	'	1,063,253	1,215,862	918,949	839,693	930,307	1,480,000	2,289,700
Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements	34,968,740	'	'	4,253,011	4,875,878	3,681,051	3,358,771	3,721,229	5,920,000	9,158,800
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Land	215,173	'	'	4,120	0	0	41,526	40,552	39,964	89,011
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Buildings and Improvements	7,462,417	'	'	1,456,741	705,623	1,291,025	935,387	1,042,499	517,385	1,513,757
Real Estate and Accumulated Depreciation, Carrying Amount of Land	8,952,937	'	'	1,067,373	1,215,862	918,949	881,219	970,859	1,519,964	2,378,711
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	42,431,157	'	'	5,709,752	5,581,501	4,972,076	4,294,158	4,763,728	6,437,385	10,672,557
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	51,384,094	'	'	6,777,125	6,797,363	5,891,025	5,175,377	5,734,587	7,957,349	13,051,268
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$35,185,515	$33,660,213	$32,139,502	$4,615,639	$4,686,048	$4,058,713	$3,561,741	$3,838,079	$5,496,587	$8,928,708
Real Estate and Accumulated Depreciation, Date Acquired	'	'	'	31-Dec-87	31-Dec-87	31-Dec-87	31-Dec-87	31-Dec-87	31-Dec-88	31-Dec-88
Real Estate and Accumulated Depreciation, Life Used for Depreciation	'	'	'	'30 years	'30 years	'30 years	'30 years	'30 years	'30 years	'30 years

Schedule_III_Real_Estate_and_A2

Schedule III - Real Estate and Accumulated Depreciation (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]	'	'
Balance, at January 1	$8,952,937	$8,952,937
Cost of land sold	0	0
Balance, at December 31	$8,952,937	$8,952,937

Schedule_III_Real_Estate_and_A3

Schedule III - Real Estate and Accumulated Depreciation (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]	'	'
Balance, at January 1	$42,238,042	$42,031,798
Additions to buildings and improvements	193,115	206,244
Cost of assets sold	0	0
Balance, at December 31	$42,431,157	$42,238,042

Schedule_III_Real_Estate_and_A4

Schedule III - Real Estate and Accumulated Depreciation (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]	'	'
Balance, at January 1	$33,660,213	$32,139,502
Current year depreciation expense	1,525,302	1,520,711
Accumulated depreciation on assets sold	0	0
Balance, at December 31	$35,185,515	$33,660,213