Uniprop Manufactured Housing Communities Income Fund Ii 10-K 18 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 01, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	UNIPROP MANUFACTURED HOUSING COMMUNITIES INCOME FUND II /MI/
Entity Central Index Key	805,993
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 40,770,943
Entity Common Stock, Shares Outstanding		3,303,387

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property and Equipment
Buildings and improvements	$ 16,421,414	$ 16,407,034
Land	3,594,573	3,594,573
Manufactured homes and improvements	2,902,342	1,948,624
Furniture and equipment	159,658	159,658
Real Estate Investment Property, at Cost	23,077,987	22,109,889
Less accumulated depreciation	15,351,250	14,674,553
Net Property and Equipment	7,726,737	7,435,336
Cash	10,789,645	7,317,400
Unamortized financing costs - net	504,383	570,902
Deferred home relocation costs - net	54,394	330,595
Other assets	741,305	381,789
Assets of discontinued operations	0	10,990,423
Assets held for sale	2,642,601	2,649,745
Total Assets	22,459,065	29,676,190
Liabilities and Partners’ Equity
Notes payable	18,405,210	18,811,184
Accounts payable	23,427	22,691
Distributions payable	3,501,590	0
Other liabilities	282,049	261,757
Liabilities of discontinued operations	0	6,841,887
Liabilities related to assets held for sale	2,656,641	2,744,834
Total Liabilities	24,868,917	28,682,353
Partners’ Equity:
Unit holders - 3,303,387 units issued and outstanding	(2,906,771)	575,857
General Partner	496,919	417,980
Total Partners’ Equity	(2,409,852)	993,837
Total Liabilities And Partners' Equity	$ 22,459,065	$ 29,676,190

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - shares	Dec. 31, 2015	Dec. 31, 2014
Unit holders issued	3,303,387	3,303,387
Unit holders Outstanding	3,303,387	3,303,387

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenue
Rental	$ 3,876,699	$ 3,783,896
Home Sale Income	5,116	104,340
Other	420,001	343,720
Total Income	4,301,816	4,231,956
Operating Expenses
Administrative	2,029,716	1,500,503
Property Taxes	285,942	286,591
Utilities	231,674	222,516
Property Operations	465,418	447,084
Depreciation	676,698	748,477
Interest	1,027,010	1,047,497
Home Sale Expense	2,000	101,844
Total Operating Expenses	4,718,458	4,354,512
Loss from Continuing Operations	(416,642)	(122,556)
Income from Discontinued Operations	8,310,536	14,828
Net Income	$ 7,893,894	$ (107,728)
Loss from Continuing Operations per Limited
Partnership Unit	$ (0.13)	$ (0.04)
Income from Discontinued Operations per Limited Partnership Unit	2.52	0.01
Total Income per Limited Partnership Unit	2.39	(0.03)
Distributions Declared Per Limited Partnership Unit	$ 3.42	$ 0.32
Weighted Average Number of Limited Partnership Units Outstanding	3,303,387	3,303,387
Net Income (Loss) Allocable to General Partner	$ 78,939	$ (1,077)
Distributions Allocable to General Partner	$ 0	$ 0

Consolidated Statements of Part

Consolidated Statements of Partners' Equity - USD ($)	Total	General Partner [Member]	Unit Holders [Member]
Balance at Dec. 31, 2013	$ 2,158,649	$ 419,057	$ 1,739,592
Distributions to unit holders	(1,057,084)	0	(1,057,084)
Net income (loss) for the year	(107,728)	(1,077)	(106,651)
Balance at Dec. 31, 2014	993,837	417,980	575,857
Distributions to unit holders	(11,297,583)	0	(11,297,583)
Net income (loss) for the year	7,893,894	78,939	7,814,955
Balance at Dec. 31, 2015	$ (2,409,852)	$ 496,919	$ (2,906,771)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities
Net income (loss)	$ 7,893,894	$ (107,728)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation	1,139,194	1,669,119
Amortization and write-off of deferred financing costs	324,874	85,858
Amortization of home relocation costs	276,201	276,144
Payment of home relocation costs	0	(1,500)
(Gain) loss on sale of manufactured homes	(21,577)	(15,692)
Gain on sale of discontinued operations	(9,937,675)	0
Increase in other assets	(49,383)	(118,101)
Increase in accounts payable	(117,853)	91,310
Increase in other liabilities	(177,414)	16,142
Net Cash (Used In) Provided By Operating Activities	(669,739)	1,895,552
Cash Flows From Investing Activities
Purchase of property and equipment	(19,147)	(355,640)
Investment in manufactured homes and improvements	(1,411,909)	(1,328,336)
Proceeds from sale of manufactured homes	121,785	253,178
Proceeds from sale of discontinued operations	20,267,166	0
Net Cash Provided By (Used In) Investing Activities	18,957,895	(1,430,798)
Cash Flows From Financing Activities
Distributions To Unit Holders	(7,795,993)	(1,057,084)
Repayments of notes payable	(7,019,918)	(674,410)
Net Cash Used In Financing Activities	(14,815,911)	(1,731,494)
Net Increase (Decrease) In Cash	3,472,245	(1,266,740)
Cash, at beginning of year	7,317,400	8,584,140
Cash, at end of year	$ 10,789,645	$ 7,317,400

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2015
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 three manufactured housing communities (the “properties”) at December 31, 2015, located in Florida, 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 (“General Partner”). 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, one was sold in 2008, and four were sold in 2015 leaving a total of three properties on December 31, 2015. 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 two 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 approximately $14,366,000 and $36,841,000 as of December 31, 2015 and 2014, 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 that are unoccupied and held for lease or sale are stated at the lower of cost or fair value based on the specific identification method. Manufactured homes and improvements leased to tenants are reported at cost less accumulated depreciation. 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 ended December 31, 2015 and 2014 was $60,000 and $120,000, respectively. The following table summarizes the reported amount of manufactured homes and improvements for continuing properties at December 31, 2015 and 2014: 2015 # of Homes Amount Unoccupied - Available for sale 12 $ 662,692 Leased to tenants: Cost 57 2,239,650 Accumulated Depreciation (380,000 ) Total 69 $ 2,522,342 2014 # of Homes Amount Unoccupied - Available for sale 16 $ 708,082 Leased to tenants: Cost 36 1,240,542 Accumulated Depreciation (320,000 ) Total 52 $ 1,628,624 Financing Costs Deferred financing costs have been capitalized and are being amortized on a straight-line basis over the term of the related mortgage notes payable. In connection with the 2015 sale of properties and repayment of mortgage notes payable described in Note 3, unamortized deferred financing costs totaling $242,785 were written off and included in amortization expense. Amortization and write off of deferred financing costs totaled $324,874 and $85,858 for December 31, 2015 and 2014, respectively. Amortization expense is included in interest expense in the consolidated statement of operations. Accumulated amortization expense related to these costs was $345,557 and $263,468 at December 31, 2015 and 2014, respectively. 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 incurred expenditures of $903,232, of which $816,203 has been capitalized and is being amortized over the life of the residents’ three year rental periods. Amortization of these costs recognized for the years ended December 31, 2015 and 2014 totaled $276,201 and $276,144, respectively, and has been recorded as a reduction to rental revenue. Accumulated amortization totaled $761,809 and $485,608 at December 31, 2015 and 2014. Notes Receivable The Company provides financing options for certain tenants executing home purchases. Tenant financing loan receivables, referred to as home loan contracts, are periodically evaluated for collectability based on past credit history with tenants and their current financial condition. The need for an allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, adverse situations that may affect the borrowers’ ability to repay, estimated value of the underlying collateral, and prevailing economic conditions. The evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. Financing loans receivable are placed on nonaccrual status when they become 30 or more days past due. The Partnership considers the notes delinquent upon maturity without satisfaction of the outstanding balance, per the terms of the note agreement. Notes receivable are reported at cost and are included in Other Assets on the consolidated balance sheet. Notes receivable related to continuing operations totaled $187,074 and $208,264 at December 31, 2015 and 2014, respectively. Interest is recognized according to the terms of the note. A loan is considered impaired when, based on current information and events, it is probable that the Partnership will be unable to collect the balance either through the scheduled payments of principal and interest when due according to the contractual terms of the loan agreement or through settlement with the borrower by surrender of collateral. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. As of December 31, 2015 and 2014, no allowance for loan losses was recorded as all amounts were deemed collectible. Revenue Recognition Rental income attributable to home site 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 and state income tax regulations in the states in which the Partnership operates 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. Recent Accounting Pronouncement In April 2015, the FASB published Accounting Standards Update (ASU) 2015-03, which changes the presentation and disclosure of debt issuance costs in the financial statements by requiring these amounts to be presented as a direct deduction from the carrying amount of the related debt. Current US GAAP requires debt issuance costs to be reported as an asset. The new guidance does not change the subsequent accounting for debt issuance costs and these amounts will continue to be amortized over the term of the related debt. However, amortization of debt issuance costs will now be required to be reported as a component of interest expense. The new standard is effective in 2016 for all entities; however, early application is permitted. The Partnership is currently evaluating the impact, if any, of the new standard on Partnership’s financial statements.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Mortgage Notes Payable Disclosure [Text Block]	2. Notes Payable The Partnership has two mortgage notes payable with Cantor Commercial Real Estate collateralized by Sunshine Village, located in Davie, Florida and West Valley, located in Las Vegas, Nevada. 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 18,405,210 18,811,184 In connection with the refinancing of these two mortgage notes payable in 2013, 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 37,500 The Partnership also has a mortgage note payable with StanCorp Mortgage Investors LLC (“StanCorp”) collateralized by Ardmor Village, located in Lakeville, Minnesota. This mortgage is payable in monthly installments of interest and principal through September 2033. Effective, September 1, 2013, the available interest rate re-set option was accepted on the mortgage note with StanCorp. The new rate on this note is 5.00 2,574,831 2,662,809 In connection with the sale of the four properties discussed above, the mortgages payable related to those properties with StanCorp were paid off as described in Note 3. Future maturities on the two remaining notes payable for the next five years and thereafter are as follows: 2016 - $ 424,752 449,922 473,724 498,786 522,749 16,035,277 At December 31, 2015 and 2014, “Other Assets” includes cash of approximately $ 389,000 195,000

Discontinued Operations and Ass

Discontinued Operations and Asset Held for Sale	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	As described in the Form 8-K dated August 20, 2015, the Partnership closed on the sale of the three manufactured housing communities located in Michigan, namely Camelot Manor, Dutch Hills and Stonegate with Meritus Communities LLC for a purchase price of $ 14,200,000 13,777,650 6,022,387 3,052,889 346,693 116,113 10,108,000 As described in the Form 8-K dated September 28, 2015, the Partnership closed on the sale of the El Adobe manufactured housing community located in Las Vegas, Nevada with Lakeshore Communities Inc. for a purchase price of $ 6,700,000 6,490,120 3,915,288 3,321,049 370,612 126,672 2,458,000 As a result of the sales, the Partnership has classified the four communities and the associated financial results as “discontinued operations” in the accompanying consolidated statement of operations for all historical periods. The assets and liabilities related to discontinued operations as of December 31, 2014 are as follows: Total Assets of $ 10,990,423 776,154 28,228,628 18,014,359 6,841,887 315,920 6,525,967 As described in the Form 8-K dated November 24, 2015, the Partnership entered into a Contract for the Sale of all the Real and Personal Property of Ardmor Village, located in Lakeville, MN, with Lakeshore Communities, Inc. for a sales price of $ 10,787,274 The Partnership has classified the Ardmor Village community as an “asset held for sale” on the accompanying Balance Sheets. Similarly, the associated financial results are classified as “discontinued operations” on the accompanying consolidated statement of operations. The assets and liabilities related to the Ardmor Village community classified as “asset held for sale” as of December 31, 2015 are as follows: Total Assets of $ 2,642,601 141,918 7,658,894 5,158,211 2,656,641 81,812 2,574,829 Similarly, the assets and liabilities related to the Ardmor Village community classified as “asset held for sale” as of December 31, 2014 are as follows: Total Assets of $ 2,649,745 158,038 7,446,566 4,954,859 2,744,834 82,025 2,662,809 2015 2014 Rent revenue $ 2,577,228 $ 3,374,234 Home sale revenue 116,671 148,838 Other revenue 554,779 632,363 Total revenue $ 3,248,678 $ 4,155,435 Administrative expenses 1,800,318 1,255,216 Property taxes 346,087 337,008 Utilities 336,714 400,936 Property operations 520,947 605,705 Depreciation 462,496 920,642 Interest expense 350,956 485,457 Home sale expenses 98,209 135,643 Total operating expenses $ 3,915,727 $ 4,140,607 Income (loss) from property operations (667,049) 14,828 Gain on sale of the properties 9,937,675 - Prepayment penalties and write-off of deferred charges on debt extinguishment (960,090) - Net income from discontinued operations $ 8,310,536 $ 14,828

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	4. Related Party Transactions Management Agreement The Partnership has an agreement with Uniprop AM LLC, 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. During the years ended December 31, 2015 and 2014, Uniprop AM LLC earned property management fees of approximately $ 383,000 417,000 700 2,500 Certain employees of affiliates of the General Partner were paid an aggregate of approximately $ 728,000 312,000 7,800 13,400 Contingent Purchase Price A general partner of Genesis Associates Limited Partnership has an interest in the sellers of two of the properties, Ardmor and Sunshine Village, acquired by the Partnership in 1987 and is entitled to contingent consideration that will not exceed $ 2,054,000

Reconciliation of Financial Sta

Reconciliation of Financial Statement Income and Taxable Income	12 Months Ended
	Dec. 31, 2015
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]
Reconciliation Of Financial Statement Income and Taxable Income [Text Block]	5. Reconciliation of Year Ended December 31, 2015 2014 Financial Statement Income and Taxable Income Income (Loss) per the financial statements $ 7,893,894 (107,728 ) Adjustments to depreciation for difference in methods 261,145 (162,392 ) Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption 857,567 (705,460 ) Income (Loss) Per the Partnership’s Tax Return $ 9,012,606 (975,580 )

Partners' Capital

Partners' Capital	12 Months Ended
	Dec. 31, 2015
Partners' Capital Notes [Abstract]
Partners' Capital Notes Disclosure [Text Block]	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 15 85 Distributable cash from capital transactions in the Agreement is to be distributed to the unit holders until they have received a 10% adjusted cumulative preferred return. After the unit holders have received their 10% adjusted cumulative preferred return, all remaining cash from capital transactions 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 25% 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 Annual distributable cash from operations and capital transactions was greater than the amount required for the annual 10% preferred return to the unit holders by approximately $ 5,645,000 4,595,000 66,090,000 At December 31, 2015, the general partner’s cumulative incentive management interest to be distributed was approximately $ 14,820,000 Allocation of Net Income Net income is principally allocated 99 1

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	Interest paid during 2015 and 2014 was approximately $ 2,029,000 1,450,000

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	8. Subsequent Event As described in the Form 8-K dated November 24, 2015, the Partnership entered into a contract for the sale of all the real and personal property of Ardmor Village, located in Lakeville, MN, with Lakeshore Communities, Inc. On February 26, 2016, the Partnership closed on the sale of the Ardmor Village for a final sale price of $ 10,587,274 10,551,474 8,070,000 2,775,722 257,247 98,000 7,690,000

Interim Results (Unaudited)

Interim Results (Unaudited)	12 Months Ended
	Dec. 31, 2015
Selected Quarterly Financial Information [Abstract]
Quarterly Financial Information [Text Block]	9. Interim Results(Unaudited) Three Months Ended 2015 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,086 $ 1,056 $ 1,081 $ 1,079 Revenues from Discontinued Operations $ 1,093 $ 1,069 $ 823 $ 264 Total Revenues from Operations $ 2,179 $ 2,125 $ 1,904 $ 1,343 Income (Loss) from Continuing Operations $ 18 $ (20) $ (371) $ (43) Income(Loss) from Discontinued Operations $ 143 $ 54 $ 8,167 $ (55) Total Income (Loss) $ 161 $ 34 $ 7,796 $ (98) Income (Loss) Per Limited Partnership Unit from Continuing Operations $ .00 $ (.01) $ (.11) $ (.01) Income (Loss) Per Limited Partnership Unit from Discontinued Operations $ .05 $ .01 $ 2.47 $ (.01) Total Income (Loss) Per Limited Partnership Unit from Operations $ .05 $ .00 $ 2.36 $ (.02) Three Months Ended 2014 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,110 $ 1,043 $ 1,023 $ 1,057 Revenues from Discontinued Operations $ 1,053 $ 1,057 $ 1,014 $ 1,030 Total Revenues from Operations $ 2,163 $ 2,100 $ 2,037 $ 2,087 Income (Loss) from Continuing Operations $ (2) $ (9) $ (57) $ (54) Income (Loss) from Discontinued Operations $ 17 $ (97) $ (9) $ 104 Total Income(Loss) $ 15 $ (106) $ (66) $ 50 Income (Loss) Per Limited Partnership Unit from Continuing Operations $ .00 $ .00 $ (.02) $ (.02) Income (Loss) Per Limited Partnership Unit from discontinued Operations $ .00 $ (.02) $ .00 $ .03 Total Income (Loss) Per Limited Partnership Unit from Operations $ .00 $ (.02) $ (.02) $ .01

Schedule III - Real Estate and

Schedule III - Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2015
Real Estate and Accumulated Depreciation Disclosure [Abstract]
Real Estate and Accumulated Depreciation Disclosure [Text Block]	Schedule III – Real Estate and Accumulated Depreciation December 31, 2015 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 Sunshine Village (Davie, FL) 4,183,407 1,215,862 4,875,878 - 785,802 1,215,862 5,661,680 6,877,542 5,113,040 1987 30 years West Valley (Las Vegas NV) 8,466,419 2,289,700 9,158,800 89,011 1,600,934 2,378,711 10,759,734 13,138,445 9,728,605 1988 30 years $ 12,649,826 $ 3,505,562 $ 14,034,678 $ 89,011 $ 2,386,736 $ 3,594,573 $ 16,421,414 $ 20,015,987 $ 14,841,645 Asset Held for Sale Ardmor Village - (Lakeville, MN) $ 3,037,950 $ 1,063,253 $ 4,253,011 $ 4,120 $ 1,514,351 $ 1,067,373 $ 5,767,362 $ 6,834,735 $ 5,000,756 1987 30 years Uniprop Manufactured Housing Communities Income Fund II (a Michigan limited partnership) Notes to Schedule III December 31, 2015 1. Reconciliation of Land The following table reconciles the land from January 1, 2014 to December 31, 2015: 2015 2014 Balance, $ 8,952,937 $ 8,952,937 Land held for sale (1,067,374) - Cost of land sold (4,290,990) - Balance, $ 3,594,573 $ 8,952,937 2. Reconciliation of Buildings and Improvements The following table reconciles the buildings and improvements from January 1, 2014 to December 31, 2015: 2015 2014 Balance, $ 42,772,229 $ 42,431,157 Additions to buildings and improvements 14,380 341,072 Additions to buildings and improvements of asset held for sale 4,768 - Cost of asset held for sale (5,762,594) - Cost of assets sold (20,607,369) - Balance, $ 16,421,414 $ 42,772,229 3. Reconciliation of Accumulated Depreciation The following table reconciles the accumulated depreciation from January 1, 2014 to December 31, 2015: 2015 2014 Balance, $ 36,712,410 $ 35,185,515 Current year depreciation expense 608,068 1,526,895 Accumulated depreciation on assets held for sale (5,000,756) - Accumulated depreciation on assets sold (17,478,077) - Balance, $ 14,841,645 $ 36,712,410 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 Policies

Summary of Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
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 three manufactured housing communities (the “properties”) at December 31, 2015, located in Florida, 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 (“General Partner”). 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, one was sold in 2008, and four were sold in 2015 leaving a total of three properties on December 31, 2015. 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 two 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 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 approximately $14,366,000 and $36,841,000 as of December 31, 2015 and 2014, 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 that are unoccupied and held for lease or sale are stated at the lower of cost or fair value based on the specific identification method. Manufactured homes and improvements leased to tenants are reported at cost less accumulated depreciation. 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 ended December 31, 2015 and 2014 was $60,000 and $120,000, respectively. The following table summarizes the reported amount of manufactured homes and improvements for continuing properties at December 31, 2015 and 2014: 2015 # of Homes Amount Unoccupied - Available for sale 12 $ 662,692 Leased to tenants: Cost 57 2,239,650 Accumulated Depreciation (380,000 ) Total 69 $ 2,522,342 2014 # of Homes Amount Unoccupied - Available for sale 16 $ 708,082 Leased to tenants: Cost 36 1,240,542 Accumulated Depreciation (320,000 ) Total 52 $ 1,628,624
Debt, Policy [Policy Text Block]	Financing Costs Deferred financing costs have been capitalized and are being amortized on a straight-line basis over the term of the related mortgage notes payable. In connection with the 2015 sale of properties and repayment of mortgage notes payable described in Note 3, unamortized deferred financing costs totaling $242,785 were written off and included in amortization expense. Amortization and write off of deferred financing costs totaled $324,874 and $85,858 for December 31, 2015 and 2014, respectively. Amortization expense is included in interest expense in the consolidated statement of operations. Accumulated amortization expense related to these costs was $345,557 and $263,468 at December 31, 2015 and 2014, respectively.
Deferred home relocation costs [Policy Text Block]	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 incurred expenditures of $903,232, of which $816,203 has been capitalized and is being amortized over the life of the residents’ three year rental periods. Amortization of these costs recognized for the years ended December 31, 2015 and 2014 totaled $276,201 and $276,144, respectively, and has been recorded as a reduction to rental revenue. Accumulated amortization totaled $761,809 and $485,608 at December 31, 2015 and 2014.
Policy Loans Receivable, Policy [Policy Text Block]	Notes Receivable The Company provides financing options for certain tenants executing home purchases. Tenant financing loan receivables, referred to as home loan contracts, are periodically evaluated for collectability based on past credit history with tenants and their current financial condition. The need for an allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, adverse situations that may affect the borrowers’ ability to repay, estimated value of the underlying collateral, and prevailing economic conditions. The evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. Financing loans receivable are placed on nonaccrual status when they become 30 or more days past due. The Partnership considers the notes delinquent upon maturity without satisfaction of the outstanding balance, per the terms of the note agreement. Notes receivable are reported at cost and are included in Other Assets on the consolidated balance sheet. Notes receivable related to continuing operations totaled $187,074 and $208,264 at December 31, 2015 and 2014, respectively. Interest is recognized according to the terms of the note. A loan is considered impaired when, based on current information and events, it is probable that the Partnership will be unable to collect the balance either through the scheduled payments of principal and interest when due according to the contractual terms of the loan agreement or through settlement with the borrower by surrender of collateral. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. As of December 31, 2015 and 2014, no allowance for loan losses was recorded as all amounts were deemed collectible.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Rental income attributable to home site 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 and state income tax regulations in the states in which the Partnership operates 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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncement In April 2015, the FASB published Accounting Standards Update (ASU) 2015-03, which changes the presentation and disclosure of debt issuance costs in the financial statements by requiring these amounts to be presented as a direct deduction from the carrying amount of the related debt. Current US GAAP requires debt issuance costs to be reported as an asset. The new guidance does not change the subsequent accounting for debt issuance costs and these amounts will continue to be amortized over the term of the related debt. However, amortization of debt issuance costs will now be required to be reported as a component of interest expense. The new standard is effective in 2016 for all entities; however, early application is permitted. The Partnership is currently evaluating the impact, if any, of the new standard on Partnership’s financial statements.

Summary of Accounting Policie18

Summary of Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Real Estate Properties [Table Text Block]	The following table summarizes the reported amount of manufactured homes and improvements for continuing properties at December 31, 2015 and 2014: 2015 # of Homes Amount Unoccupied - Available for sale 12 $ 662,692 Leased to tenants: Cost 57 2,239,650 Accumulated Depreciation (380,000 ) Total 69 $ 2,522,342 2014 # of Homes Amount Unoccupied - Available for sale 16 $ 708,082 Leased to tenants: Cost 36 1,240,542 Accumulated Depreciation (320,000 ) Total 52 $ 1,628,624

Discontinued Operations and A19

Discontinued Operations and Asset Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	The major classes of revenue and expenses of discontinued operations for the periods ending December 31, 2015 and 2014 are as follows: 2015 2014 Rent revenue $ 2,577,228 $ 3,374,234 Home sale revenue 116,671 148,838 Other revenue 554,779 632,363 Total revenue $ 3,248,678 $ 4,155,435 Administrative expenses 1,800,318 1,255,216 Property taxes 346,087 337,008 Utilities 336,714 400,936 Property operations 520,947 605,705 Depreciation 462,496 920,642 Interest expense 350,956 485,457 Home sale expenses 98,209 135,643 Total operating expenses $ 3,915,727 $ 4,140,607 Income (loss) from property operations (667,049) 14,828 Gain on sale of the properties 9,937,675 - Prepayment penalties and write-off of deferred charges on debt extinguishment (960,090) - Net income from discontinued operations $ 8,310,536 $ 14,828

Reconciliation of Financial S20

Reconciliation of Financial Statement Income and Taxable Income (Tables)	12 Months Ended
	Dec. 31, 2015
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2015 2014 Income (Loss) per the financial statements $ 7,893,894 (107,728 ) Adjustments to depreciation for difference in methods 261,145 (162,392 ) Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption 828,827 (705,460 ) Income (Loss) Per the Partnership’s Tax Return $ 8,983,866 (975,580 )

Interim Results (Unaudited) (Ta

Interim Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
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, 2014 through December 31, 2015: Three Months Ended 2015 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,086 $ 1,056 $ 1,081 $ 1,079 Revenues from Discontinued Operations $ 1,093 $ 1,069 $ 823 $ 264 Total Revenues from Operations $ 2,179 $ 2,125 $ 1,904 $ 1,343 Income (Loss) from Continuing Operations $ 18 $ (20) $ (371) $ (43) Income(Loss) from Discontinued Operations $ 143 $ 54 $ 8,167 $ (55) Total Income (Loss) $ 161 $ 34 $ 7,796 $ (98) Income (Loss) Per Limited Partnership Unit from Continuing Operations $ .00 $ (.01) $ (.11) $ (.01) Income (Loss) Per Limited Partnership Unit from Discontinued Operations $ .05 $ .01 $ 2.47 $ (.01) Total Income (Loss) Per Limited Partnership Unit from Operations $ .05 $ .00 $ 2.36 $ (.02) Three Months Ended 2014 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,110 $ 1,043 $ 1,023 $ 1,057 Revenues from Discontinued Operations $ 1,053 $ 1,057 $ 1,014 $ 1,030 Total Revenues from Operations $ 2,163 $ 2,100 $ 2,037 $ 2,087 Income (Loss) from Continuing Operations $ (2) $ (9) $ (57) $ (54) Income (Loss) from Discontinued Operations $ 17 $ (97) $ (9) $ 104 Total Income(Loss) $ 15 $ (106) $ (66) $ 50 Income (Loss) Per Limited Partnership Unit from Continuing Operations $ .00 $ .00 $ (.02) $ (.02) Income (Loss) Per Limited Partnership Unit from discontinued Operations $ .00 $ (.02) $ .00 $ .03 Total Income (Loss) Per Limited Partnership Unit from Operations $ .00 $ (.02) $ (.02) $ .01

Summary of Accounting Policie22

Summary of Accounting Policies (Details)	Dec. 31, 2015USD ($)Number	Dec. 31, 2014USD ($)Number
Unoccupied - Available for sale of homes	12	16
Cost of homes	57	36
Total Number of homes	69	52
Unoccupied - Available for sale amount	662,692	708,082
Cost of amount	2,239,650	1,240,542
Accumulated Depreciation amount | $	$ (380,000)	$ (320,000)
Total value of amount | $	$ 2,522,342	$ 1,628,624

Summary of Accounting Policie23

Summary of Accounting Policies (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 1986	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
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		$ 380,000	$ 320,000
Amortization of Financing Costs		324,874	85,858
Business Acquisition Purchase Price Allocations Property	$ 58,000,000
Depreciation		1,139,194	1,669,119
Amortization Of Home Relocation Costs		$ 276,201	276,144
Deferred Home Relocation Costs, Rental Period		3 years
Unamortized Financing Cost On Mortgage		$ 242,785
Notes Receivable		187,074	208,264
Accumulated Amortization, Deferred Finance Costs		345,557	263,468
Property, Plant and Equipment [Member]
Summary Of Accounting Policies [Line Items]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment		14,366,000	36,841,000
Sunshine Village [Member]
Summary Of Accounting Policies [Line Items]
Amortization Of Home Relocation Costs		$ 761,809	485,608
Deferred Home Relocation Costs, Capitalized				$ 816,203
Deferred Home Relocation Costs, Total				$ 903,232
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]
Property, Plant and Equipment, Useful Life		27 years 6 months
Depreciation		$ 60,000	$ 120,000

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2014	Sep. 01, 2013
Mortgage Loans on Real Estate [Line Items]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate				5.00%
Debt Instrument, Interest Rate Terms	twenty-five year
Note payable	$ 18,405,210		$ 18,811,184
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	424,752
Long-term Debt, Maturities, Repayments of Principal in Year Two	449,922
Long-term Debt, Maturities, Repayments of Principal in Year Three	473,724
Long-term Debt, Maturities, Repayments of Principal in Year Four	498,786
Long-term Debt, Maturities, Repayments of Principal in Year Five	522,749
Long-term Debt, Maturities, Repayments of Principal after Year Five	$ 16,035,277
Mortgage Notes Payable Amortized Term	20 years
Mortgage Notes Payable Amortized Term	$ 389,000		195,000
StanCorp Mortgage Investors LLC [Member]
Mortgage Loans on Real Estate [Line Items]
Note payable	$ 2,574,831		2,662,809
Sunshine Village [Member]
Mortgage Loans on Real Estate [Line Items]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	5.09%
Guaranty Fee Income		$ 25,000
West Valley [Member]
Mortgage Loans on Real Estate [Line Items]
Guaranty Fee Income		$ 37,500
Notes [Member]
Mortgage Loans on Real Estate [Line Items]
Note payable	$ 18,405,210		$ 18,811,184

Discontinued Operations and A25

Discontinued Operations and Asset Held for Sale (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rent revenue									$ 2,577,228	$ 3,374,234
Home sale revenue									116,671	148,838
Other revenue									554,779	632,363
Total revenue	$ 264	$ 823	$ 1,069	$ 1,093	$ 1,030	$ 1,014	$ 1,057	$ 1,053	3,248,678	4,155,435
Administrative expenses									1,800,318	1,255,216
Property taxes									346,087	337,008
Utilities									336,714	400,936
Property operations									520,947	605,705
Depreciation									462,496	920,642
Interest expense									350,956	485,457
Home sale expenses									98,209	135,643
Total operating expenses									3,915,727	4,140,607
Income (loss) from property operations									(667,049)	14,828
Gain on sale of the properties									9,937,675	0
Prepayment penalties and write-off of deferred charges on debt extinguishment									(960,090)	0
Net income from discontinued operations	$ (55)	$ 8,167	$ 54	$ 143	$ 104	$ (9)	$ (97)	$ 17	$ 8,310,536	$ 14,828

Discontinued Operations and A26

Discontinued Operations and Asset Held for Sale (Details Textual) - USD ($)	1 Months Ended			12 Months Ended
	Nov. 24, 2015	Sep. 28, 2015	Aug. 20, 2015	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sale of Property, Plant, and Equipment				$ 20,267,166	$ 0
Disposal Group, Including Discontinued Operation, Assets				0	10,990,423
Disposal Group, Including Discontinued Operation, Depreciation and Amortization				462,496	920,642
Disposal Group, Including Discontinued Operation, Liabilities				0	6,841,887
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Assets					10,990,423
Disposal Group, Including Discontinued Operation, Assets, Current					776,154
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent					28,228,628
Disposal Group, Including Discontinued Operation, Depreciation and Amortization					18,014,359
Disposal Group, Including Discontinued Operation, Liabilities					6,841,887
Asset Retirement Obligation, Current					315,920
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent					6,525,967
Three Manufactured Communities [Member] | Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sales of Business, Affiliate and Productive Assets			$ 13,777,650
Disposal Group Including Discontinued Operation Prepayment Penalties			346,693
Disposal Group Including Discontinued Operation Unamortized Deferred Financing Costs Write Off			116,113
Proceeds from Sale of Property, Plant, and Equipment			14,200,000
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property			6,022,387
Proceeds from Other Debt			10,108,000
Participating Mortgage Loans, Mortgage Obligations, Amount			$ 3,052,889
ElAdobe Manufactured Community [Member] | Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sales of Business, Affiliate and Productive Assets		$ 6,490,120
Disposal Group Including Discontinued Operation Prepayment Penalties		370,612
Disposal Group Including Discontinued Operation Unamortized Deferred Financing Costs Write Off		126,672
Proceeds from Sale of Property, Plant, and Equipment		6,700,000
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property		3,915,288
Proceeds from Other Debt		2,458,000
Participating Mortgage Loans, Mortgage Obligations, Amount		$ 3,321,049
Ardmor Village Community [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sale of Property, Plant, and Equipment	$ 10,787,274
Disposal Group, Including Discontinued Operation, Assets				2,642,601	2,649,745
Disposal Group, Including Discontinued Operation, Assets, Current				141,918	158,038
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent				7,658,894	7,446,566
Disposal Group, Including Discontinued Operation, Depreciation and Amortization				5,158,211	4,954,859
Disposal Group, Including Discontinued Operation, Liabilities				2,656,641	2,744,834
Asset Retirement Obligation, Current				81,812	82,025
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent				$ 2,574,829	$ 2,662,809

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Payment for Management Fee	$ 728,000	$ 312,000
Maximum Contingent Purchase Price	2,054,000
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Management Fee Payable	700	2,500
Uniprop Homes, Inc [Member]
Related Party Transaction [Line Items]
Proceeds from Commissions Received	7,800	13,400
Uniprop Am Llc [Member]
Related Party Transaction [Line Items]
Proceeds from Commissions Received	$ 383,000	$ 417,000

Reconciliation of Financial S28

Reconciliation of Financial Statement Income and Taxable Income (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Reconciliation [Line Items]
Income (Loss) per the financial statements	$ (98)	$ 7,796	$ 34	$ 161	$ 50	$ (66)	$ (106)	$ 15	$ 7,893,894	$ (107,728)
Adjustments to depreciation for difference in methods									261,145	(162,392)
Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption									857,567	(705,460)
Income (Loss) Per the Partnership's Tax Return									$ 9,012,606	$ (975,580)

Partners' Capital (Details Text

Partners' Capital (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
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	$ 5,645,000	$ 4,595,000
Preferred Units, Cumulative Cash Distributions	66,090,000
General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest	$ 14,820,000
Net Income Allocation Percentage	99.00%
Cumulative Net Income Allocation Percentage	1.00%

Supplemental Cash Flow Inform30

Supplemental Cash Flow Information (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Condensed Cash Flow Statements, Captions [Line Items]
Interest Paid	$ 2,029,000	$ 1,450,000

Subsequent Event (Details Textu

Subsequent Event (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 26, 2016	Nov. 24, 2015	Dec. 31, 2015	Dec. 31, 2014
Proceeds from Sale of Property, Plant, and Equipment, Total			$ 20,267,166	$ 0
Ardmor Village Community [Member]
Proceeds from Sale of Property, Plant, and Equipment, Total		$ 10,787,274
Discontinued Operations, Held-for-sale [Member] | Ardmor Village Community [Member] | Subsequent Event [Member]
Proceeds from Sale of Property, Plant, and Equipment, Total	$ 10,587,274
Proceeds from Sales of Business, Affiliate and Productive Assets	10,551,474
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	8,070,000
Participating Mortgage Loans, Mortgage Obligations, Amount	2,775,722
Disposal Group Including Discontinued Operation Prepayment Penalties	257,247
Disposal Group Including Discontinued Operation Unamortized Deferred Financing Costs Write Off	98,000
Proceeds from Other Debt	$ 7,690,000

Interim Results (Unaudited) (De

Interim Results (Unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information [Line Items]
Revenues from Continuing Operations	$ 1,079	$ 1,081	$ 1,056	$ 1,086	$ 1,057	$ 1,023	$ 1,043	$ 1,110
Revenues from Discontinued Operations	264	823	1,069	1,093	1,030	1,014	1,057	1,053	$ 3,248,678	$ 4,155,435
Total Revenues from Operations	1,343	1,904	2,125	2,179	2,087	2,037	2,100	2,163
Income (Loss) from Continuing Operations	(43)	(371)	(20)	18	(54)	(57)	(9)	(2)	(416,642)	(122,556)
Income(Loss) from Discontinued Operations	(55)	8,167	54	143	104	(9)	(97)	17	8,310,536	14,828
Net income (loss)	$ (98)	$ 7,796	$ 34	$ 161	$ 50	$ (66)	$ (106)	$ 15	$ 7,893,894	$ (107,728)
Income (Loss) Per Limited Partnership Unit from Continuing Operations	$ (0.01)	$ (0.11)	$ (0.01)	$ 0	$ (0.02)	$ (0.02)	$ 0	$ 0	$ (0.13)	$ (0.04)
Income (Loss) Per Limited Partnership Unit from Discontinued Operations	(0.01)	2.47	0.01	0.05	0.03	0	(0.02)	0	2.52	0.01
Total Income (Loss) Per Limited Partnership Unit from Operations	$ (0.02)	$ 2.36	$ 0	$ 0.05	$ 0.01	$ (0.02)	$ (0.02)	$ 0	$ 2.39	$ (0.03)

Schedule III - Real Estate an33

Schedule III - Real Estate and Accumulated Depreciation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	$ 12,649,826
Real Estate and Accumulated Depreciation, Initial Cost of Land	3,505,562
Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements	14,034,678
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Land	89,011
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Buildings and Improvements	2,386,736
Real Estate and Accumulated Depreciation, Carrying Amount of Land	3,594,573
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	16,421,414
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	20,015,987
Real Estate and Accumulated Depreciation, Accumulated Depreciation	14,841,645	$ 36,712,410	$ 35,185,515
Ardmor Village [Member]
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	3,037,950
Real Estate and Accumulated Depreciation, Initial Cost of Land	1,063,253
Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements	4,253,011
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Land	4,120
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Buildings and Improvements	1,514,351
Real Estate and Accumulated Depreciation, Carrying Amount of Land	1,067,373
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	5,767,362
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	6,834,735
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$ 5,000,756
Real Estate and Accumulated Depreciation, Date Acquired	Dec. 31, 1987
Real Estate and Accumulated Depreciation, Life Used for Depreciation	30 years
Sunshine Village [Member]
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	$ 4,183,407
Real Estate and Accumulated Depreciation, Initial Cost of Land	1,215,862
Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements	4,875,878
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Land	0
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Buildings and Improvements	785,802
Real Estate and Accumulated Depreciation, Carrying Amount of Land	1,215,862
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	5,661,680
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	6,877,542
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$ 5,113,040
Real Estate and Accumulated Depreciation, Date Acquired	Dec. 31, 1987
Real Estate and Accumulated Depreciation, Life Used for Depreciation	30 years
West Valley [Member]
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	$ 8,466,419
Real Estate and Accumulated Depreciation, Initial Cost of Land	2,289,700
Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements	9,158,800
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Land	89,011
Real Estate and Accumulated Depreciation Costs Capitalized Subsequent To Acquisition Buildings and Improvements	1,600,934
Real Estate and Accumulated Depreciation, Carrying Amount of Land	2,378,711
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	10,759,734
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	13,138,445
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$ 9,728,605
Real Estate and Accumulated Depreciation, Date Acquired	Dec. 31, 1988
Real Estate and Accumulated Depreciation, Life Used for Depreciation	30 years

Schedule III - Real Estate an34

Schedule III - Real Estate and Accumulated Depreciation (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 3,594,573	$ 8,952,937
Land held for sale	(1,067,374)	0
Cost of land sold	(4,290,990)	0
Balance, at December 31	$ 3,594,573	$ 3,594,573

Schedule III - Real Estate an35

Schedule III - Real Estate and Accumulated Depreciation (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 42,772,229	$ 42,431,157
Additions to buildings and improvements	14,380	341,072
Additions to buildings and improvements of asset held for sale	4,768	0
Cost of asset held for sale	(5,762,594)	0
Cost of assets sold	(20,607,369)	0
Balance, at December 31	$ 16,421,414	$ 42,772,229

Schedule III - Real Estate an36

Schedule III - Real Estate and Accumulated Depreciation (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 36,712,410	$ 35,185,515
Current year depreciation expense	608,068	1,526,895
Accumulated depreciation on assets held for sale	(5,000,756)	0
Accumulated depreciation on assets sold	(17,478,077)	0
Balance, at December 31	$ 14,841,645	$ 36,712,410